id	sid	tid	token	lemma	pos
hassl-3517	1	1	377	377	NUM
hassl-3517	1	2	©	©	PROPN
hassl-3517	1	3	2023conscientia	2023conscientia	NUM
hassl-3517	1	4	beam	beam	NOUN
hassl-3517	1	5	.	.	PUNCT
hassl-3517	2	1	all	all	DET
hassl-3517	2	2	rights	right	NOUN
hassl-3517	2	3	reserved	reserve	VERB
hassl-3517	2	4	.	.	PUNCT
hassl-3517	3	1	financial	financial	ADJ
hassl-3517	3	2	statement	statement	NOUN
hassl-3517	3	3	,	,	PUNCT
hassl-3517	3	4	geographic	geographic	ADJ
hassl-3517	3	5	proximity	proximity	NOUN
hassl-3517	3	6	,	,	PUNCT
hassl-3517	3	7	and	and	CCONJ
hassl-3517	3	8	readability	readability	NOUN
hassl-3517	3	9	footnotes	footnote	NOUN
hassl-3517	3	10	:	:	PUNCT
hassl-3517	3	11	the	the	DET
hassl-3517	3	12	moderating	moderate	VERB
hassl-3517	3	13	effect	effect	NOUN
hassl-3517	3	14	of	of	ADP
hassl-3517	3	15	the	the	DET
hassl-3517	3	16	audit	audit	NOUN
hassl-3517	3	17	fee	fee	NOUN
hassl-3517	3	18	iman	iman	NOUN
hassl-3517	3	19	harymawan1	harymawan1	NOUN
hassl-3517	3	20	+	+	CCONJ
hassl-3517	3	21	suham	suham	NOUN
hassl-3517	3	22	cahyono2	cahyono2	NOUN
hassl-3517	3	23	mohammad	mohammad	PROPN
hassl-3517	3	24	nasih3	nasih3	PROPN
hassl-3517	4	1	khairul	khairul	PROPN
hassl-3517	4	2	anuar	anuar	PROPN
hassl-3517	4	3	kamaruddin4	kamaruddin4	PROPN
hassl-3517	4	4	1,2,3department	1,2,3department	NUM
hassl-3517	4	5	accountancy	accountancy	NOUN
hassl-3517	4	6	,	,	PUNCT
hassl-3517	4	7	faculty	faculty	NOUN
hassl-3517	4	8	economic	economic	ADJ
hassl-3517	4	9	and	and	CCONJ
hassl-3517	4	10	business	business	NOUN
hassl-3517	4	11	,	,	PUNCT
hassl-3517	4	12	universitas	universita	NOUN
hassl-3517	4	13	airlangga	airlangga	PROPN
hassl-3517	4	14	,	,	PUNCT
hassl-3517	4	15	indonesia	indonesia	PROPN
hassl-3517	4	16	.	.	PUNCT
hassl-3517	5	1	1email	1email	NUM
hassl-3517	5	2	:	:	PUNCT
hassl-3517	5	3	harymawan.iman@feb.unair.ac.id	harymawan.iman@feb.unair.ac.id	X
hassl-3517	5	4	2email	2email	NUM
hassl-3517	5	5	:	:	PUNCT
hassl-3517	5	6	suham.cahyono-2018@feb.unair.ac.id	suham.cahyono-2018@feb.unair.ac.id	PROPN
hassl-3517	5	7	3email	3email	NUM
hassl-3517	5	8	:	:	PUNCT
hassl-3517	5	9	mnasih@feb.unair.ac.id	mnasih@feb.unair.ac.id	NOUN
hassl-3517	5	10	4department	4department	NUM
hassl-3517	5	11	of	of	ADP
hassl-3517	5	12	accountancy	accountancy	NOUN
hassl-3517	5	13	,	,	PUNCT
hassl-3517	5	14	faculty	faculty	NOUN
hassl-3517	5	15	of	of	ADP
hassl-3517	5	16	business	business	NOUN
hassl-3517	5	17	,	,	PUNCT
hassl-3517	5	18	finance	finance	NOUN
hassl-3517	5	19	,	,	PUNCT
hassl-3517	5	20	and	and	CCONJ
hassl-3517	5	21	management	management	NOUN
hassl-3517	5	22	,	,	PUNCT
hassl-3517	5	23	university	university	NOUN
hassl-3517	5	24	of	of	ADP
hassl-3517	5	25	wollongong	wollongong	PROPN
hassl-3517	5	26	,	,	PUNCT
hassl-3517	5	27	dubai	dubai	PROPN
hassl-3517	5	28	,	,	PUNCT
hassl-3517	5	29	uae	uae	PROPN
hassl-3517	5	30	.	.	PUNCT
hassl-3517	6	1	4email	4email	NUM
hassl-3517	6	2	:	:	PUNCT
hassl-3517	6	3	khairulkamarudin@uowdubai.ac.ae	khairulkamarudin@uowdubai.ac.ae	PROPN
hassl-3517	6	4	(	(	PUNCT
hassl-3517	6	5	+	+	NUM
hassl-3517	6	6	corresponding	correspond	VERB
hassl-3517	6	7	author	author	NOUN
hassl-3517	6	8	)	)	PUNCT
hassl-3517	6	9	abstract	abstract	ADJ
hassl-3517	6	10	article	article	NOUN
hassl-3517	6	11	history	history	NOUN
hassl-3517	6	12	received	receive	VERB
hassl-3517	6	13	:	:	PUNCT
hassl-3517	6	14	9	9	NUM
hassl-3517	6	15	september	september	PROPN
hassl-3517	6	16	2022	2022	NUM
hassl-3517	6	17	revised	revise	VERB
hassl-3517	6	18	:	:	PUNCT
hassl-3517	6	19	12	12	NUM
hassl-3517	6	20	april	april	PROPN
hassl-3517	6	21	2023	2023	NUM
hassl-3517	6	22	accepted	accept	VERB
hassl-3517	6	23	:	:	PUNCT
hassl-3517	6	24	6	6	NUM
hassl-3517	6	25	july	july	PROPN
hassl-3517	6	26	2023	2023	NUM
hassl-3517	6	27	published	publish	VERB
hassl-3517	6	28	:	:	PUNCT
hassl-3517	6	29	13	13	NUM
hassl-3517	6	30	november	november	PROPN
hassl-3517	6	31	2023	2023	NUM
hassl-3517	6	32	keywords	keyword	NOUN
hassl-3517	6	33	audit	audit	NOUN
hassl-3517	6	34	fees	fee	NOUN
hassl-3517	6	35	financial	financial	ADJ
hassl-3517	6	36	statement	statement	NOUN
hassl-3517	6	37	footnotes	footnote	VERB
hassl-3517	6	38	geographic	geographic	ADJ
hassl-3517	6	39	proximity	proximity	NOUN
hassl-3517	6	40	governance	governance	NOUN
hassl-3517	6	41	indonesian	indonesian	ADJ
hassl-3517	6	42	settings	setting	NOUN
hassl-3517	6	43	moderating	moderate	VERB
hassl-3517	6	44	effect	effect	NOUN
hassl-3517	6	45	readability	readability	NOUN
hassl-3517	6	46	.	.	PUNCT
hassl-3517	7	1	the	the	DET
hassl-3517	7	2	paper	paper	NOUN
hassl-3517	7	3	aims	aim	VERB
hassl-3517	7	4	to	to	PART
hassl-3517	7	5	investigate	investigate	VERB
hassl-3517	7	6	the	the	DET
hassl-3517	7	7	relationship	relationship	NOUN
hassl-3517	7	8	between	between	ADP
hassl-3517	7	9	geographic	geographic	ADJ
hassl-3517	7	10	proximity	proximity	NOUN
hassl-3517	7	11	and	and	CCONJ
hassl-3517	7	12	the	the	DET
hassl-3517	7	13	readability	readability	NOUN
hassl-3517	7	14	of	of	ADP
hassl-3517	7	15	financial	financial	ADJ
hassl-3517	7	16	statement	statement	NOUN
hassl-3517	7	17	footnotes	footnote	NOUN
hassl-3517	7	18	,	,	PUNCT
hassl-3517	7	19	which	which	PRON
hassl-3517	7	20	are	be	AUX
hassl-3517	7	21	important	important	ADJ
hassl-3517	7	22	sources	source	NOUN
hassl-3517	7	23	of	of	ADP
hassl-3517	7	24	information	information	NOUN
hassl-3517	7	25	for	for	ADP
hassl-3517	7	26	stakeholders	stakeholder	NOUN
hassl-3517	7	27	before	before	ADP
hassl-3517	7	28	making	make	VERB
hassl-3517	7	29	decisions	decision	NOUN
hassl-3517	7	30	about	about	ADP
hassl-3517	7	31	the	the	DET
hassl-3517	7	32	firm	firm	NOUN
hassl-3517	7	33	.	.	PUNCT
hassl-3517	8	1	our	our	PRON
hassl-3517	8	2	study	study	NOUN
hassl-3517	8	3	focuses	focus	VERB
hassl-3517	8	4	on	on	ADP
hassl-3517	8	5	examining	examine	VERB
hassl-3517	8	6	the	the	DET
hassl-3517	8	7	impact	impact	NOUN
hassl-3517	8	8	of	of	ADP
hassl-3517	8	9	distance	distance	NOUN
hassl-3517	8	10	and	and	CCONJ
hassl-3517	8	11	audit	audit	NOUN
hassl-3517	8	12	fees	fee	NOUN
hassl-3517	8	13	on	on	ADP
hassl-3517	8	14	the	the	DET
hassl-3517	8	15	dynamics	dynamic	NOUN
hassl-3517	8	16	of	of	ADP
hassl-3517	8	17	auditor	auditor	NOUN
hassl-3517	8	18	-	-	PUNCT
hassl-3517	8	19	client	client	NOUN
hassl-3517	8	20	relationships	relationship	NOUN
hassl-3517	8	21	when	when	SCONJ
hassl-3517	8	22	it	it	PRON
hassl-3517	8	23	comes	come	VERB
hassl-3517	8	24	to	to	ADP
hassl-3517	8	25	generating	generate	VERB
hassl-3517	8	26	or	or	CCONJ
hassl-3517	8	27	evaluating	evaluate	VERB
hassl-3517	8	28	complex	complex	ADJ
hassl-3517	8	29	financial	financial	ADJ
hassl-3517	8	30	statement	statement	NOUN
hassl-3517	8	31	footnotes	footnote	NOUN
hassl-3517	8	32	.	.	PUNCT
hassl-3517	9	1	the	the	DET
hassl-3517	9	2	sample	sample	NOUN
hassl-3517	9	3	for	for	ADP
hassl-3517	9	4	this	this	DET
hassl-3517	9	5	study	study	NOUN
hassl-3517	9	6	consists	consist	VERB
hassl-3517	9	7	of	of	ADP
hassl-3517	9	8	1,117	1,117	NUM
hassl-3517	9	9	firm	firm	ADJ
hassl-3517	9	10	-	-	PUNCT
hassl-3517	9	11	year	year	NOUN
hassl-3517	9	12	observations	observation	NOUN
hassl-3517	9	13	from	from	ADP
hassl-3517	9	14	firms	firm	NOUN
hassl-3517	9	15	listed	list	VERB
hassl-3517	9	16	on	on	ADP
hassl-3517	9	17	the	the	DET
hassl-3517	9	18	indonesia	indonesia	PROPN
hassl-3517	9	19	stock	stock	PROPN
hassl-3517	9	20	exchange	exchange	PROPN
hassl-3517	9	21	(	(	PUNCT
hassl-3517	9	22	idx	idx	PROPN
hassl-3517	9	23	)	)	PUNCT
hassl-3517	9	24	from	from	ADP
hassl-3517	9	25	2018	2018	NUM
hassl-3517	9	26	-	-	SYM
hassl-3517	9	27	2020	2020	NUM
hassl-3517	9	28	.	.	PUNCT
hassl-3517	10	1	we	we	PRON
hassl-3517	10	2	employ	employ	VERB
hassl-3517	10	3	fixed	fix	VERB
hassl-3517	10	4	-	-	PUNCT
hassl-3517	10	5	effect	effect	NOUN
hassl-3517	10	6	regression	regression	NOUN
hassl-3517	10	7	and	and	CCONJ
hassl-3517	10	8	selection	selection	NOUN
hassl-3517	10	9	bias	bias	NOUN
hassl-3517	10	10	testing	testing	NOUN
hassl-3517	10	11	to	to	PART
hassl-3517	10	12	ensure	ensure	VERB
hassl-3517	10	13	the	the	DET
hassl-3517	10	14	robustness	robustness	NOUN
hassl-3517	10	15	of	of	ADP
hassl-3517	10	16	the	the	DET
hassl-3517	10	17	results	result	NOUN
hassl-3517	10	18	.	.	PUNCT
hassl-3517	11	1	the	the	DET
hassl-3517	11	2	authors	author	NOUN
hassl-3517	11	3	find	find	VERB
hassl-3517	11	4	that	that	SCONJ
hassl-3517	11	5	geographic	geographic	ADJ
hassl-3517	11	6	proximity	proximity	NOUN
hassl-3517	11	7	between	between	ADP
hassl-3517	11	8	auditors	auditor	NOUN
hassl-3517	11	9	and	and	CCONJ
hassl-3517	11	10	clients	client	NOUN
hassl-3517	11	11	has	have	VERB
hassl-3517	11	12	an	an	DET
hassl-3517	11	13	impact	impact	NOUN
hassl-3517	11	14	on	on	ADP
hassl-3517	11	15	the	the	DET
hassl-3517	11	16	readability	readability	NOUN
hassl-3517	11	17	of	of	ADP
hassl-3517	11	18	financial	financial	ADJ
hassl-3517	11	19	statement	statement	NOUN
hassl-3517	11	20	footnotes	footnote	NOUN
hassl-3517	11	21	,	,	PUNCT
hassl-3517	11	22	particularly	particularly	ADV
hassl-3517	11	23	when	when	SCONJ
hassl-3517	11	24	the	the	DET
hassl-3517	11	25	distance	distance	NOUN
hassl-3517	11	26	between	between	ADP
hassl-3517	11	27	the	the	DET
hassl-3517	11	28	client	client	NOUN
hassl-3517	11	29	and	and	CCONJ
hassl-3517	11	30	auditor	auditor	NOUN
hassl-3517	11	31	is	be	AUX
hassl-3517	11	32	closer	close	ADJ
hassl-3517	11	33	,	,	PUNCT
hassl-3517	11	34	which	which	PRON
hassl-3517	11	35	may	may	AUX
hassl-3517	11	36	make	make	VERB
hassl-3517	11	37	it	it	PRON
hassl-3517	11	38	more	more	ADV
hassl-3517	11	39	challenging	challenging	ADJ
hassl-3517	11	40	to	to	PART
hassl-3517	11	41	read	read	VERB
hassl-3517	11	42	financial	financial	ADJ
hassl-3517	11	43	statement	statement	NOUN
hassl-3517	11	44	footnotes	footnote	NOUN
hassl-3517	11	45	.	.	PUNCT
hassl-3517	12	1	additionally	additionally	ADV
hassl-3517	12	2	,	,	PUNCT
hassl-3517	12	3	the	the	DET
hassl-3517	12	4	interaction	interaction	NOUN
hassl-3517	12	5	between	between	ADP
hassl-3517	12	6	audit	audit	NOUN
hassl-3517	12	7	fees	fee	NOUN
hassl-3517	12	8	and	and	CCONJ
hassl-3517	12	9	geographic	geographic	ADJ
hassl-3517	12	10	proximity	proximity	NOUN
hassl-3517	12	11	can	can	AUX
hassl-3517	12	12	make	make	VERB
hassl-3517	12	13	it	it	PRON
hassl-3517	12	14	easier	easy	ADJ
hassl-3517	12	15	to	to	PART
hassl-3517	12	16	read	read	VERB
hassl-3517	12	17	financial	financial	ADJ
hassl-3517	12	18	statement	statement	NOUN
hassl-3517	12	19	footnotes	footnote	NOUN
hassl-3517	12	20	.	.	PUNCT
hassl-3517	13	1	our	our	PRON
hassl-3517	13	2	findings	finding	NOUN
hassl-3517	13	3	suggest	suggest	VERB
hassl-3517	13	4	that	that	SCONJ
hassl-3517	13	5	closer	close	ADJ
hassl-3517	13	6	geographic	geographic	ADJ
hassl-3517	13	7	proximity	proximity	NOUN
hassl-3517	13	8	does	do	AUX
hassl-3517	13	9	not	not	PART
hassl-3517	13	10	provide	provide	VERB
hassl-3517	13	11	information	information	NOUN
hassl-3517	13	12	advantages	advantage	NOUN
hassl-3517	13	13	regarding	regard	VERB
hassl-3517	13	14	hard	hard	ADJ
hassl-3517	13	15	-	-	PUNCT
hassl-3517	13	16	to	to	AUX
hassl-3517	13	17	-	-	PUNCT
hassl-3517	13	18	read	read	VERB
hassl-3517	13	19	financial	financial	ADJ
hassl-3517	13	20	statement	statement	NOUN
hassl-3517	13	21	footnotes	footnote	NOUN
hassl-3517	13	22	,	,	PUNCT
hassl-3517	13	23	and	and	CCONJ
hassl-3517	13	24	these	these	DET
hassl-3517	13	25	results	result	NOUN
hassl-3517	13	26	are	be	AUX
hassl-3517	13	27	robust	robust	ADJ
hassl-3517	13	28	to	to	ADP
hassl-3517	13	29	several	several	ADJ
hassl-3517	13	30	endogeneity	endogeneity	NOUN
hassl-3517	13	31	and	and	CCONJ
hassl-3517	13	32	robustness	robustness	NOUN
hassl-3517	13	33	tests	test	NOUN
hassl-3517	13	34	.	.	PUNCT
hassl-3517	14	1	our	our	PRON
hassl-3517	14	2	paper	paper	NOUN
hassl-3517	14	3	contributes	contribute	VERB
hassl-3517	14	4	to	to	ADP
hassl-3517	14	5	filling	fill	VERB
hassl-3517	14	6	the	the	DET
hassl-3517	14	7	gap	gap	NOUN
hassl-3517	14	8	between	between	ADP
hassl-3517	14	9	the	the	DET
hassl-3517	14	10	auditor	auditor	NOUN
hassl-3517	14	11	-	-	PUNCT
hassl-3517	14	12	client	client	NOUN
hassl-3517	14	13	relationship	relationship	NOUN
hassl-3517	14	14	in	in	ADP
hassl-3517	14	15	hard	hard	ADJ
hassl-3517	14	16	-	-	PUNCT
hassl-3517	14	17	to	to	AUX
hassl-3517	14	18	-	-	PUNCT
hassl-3517	14	19	read	read	VERB
hassl-3517	14	20	financial	financial	ADJ
hassl-3517	14	21	statement	statement	NOUN
hassl-3517	14	22	footnotes	footnote	NOUN
hassl-3517	14	23	,	,	PUNCT
hassl-3517	14	24	which	which	PRON
hassl-3517	14	25	are	be	AUX
hassl-3517	14	26	measured	measure	VERB
hassl-3517	14	27	by	by	ADP
hassl-3517	14	28	geographic	geographic	ADJ
hassl-3517	14	29	proximity	proximity	NOUN
hassl-3517	14	30	and	and	CCONJ
hassl-3517	14	31	audit	audit	NOUN
hassl-3517	14	32	fees	fee	NOUN
hassl-3517	14	33	,	,	PUNCT
hassl-3517	14	34	and	and	CCONJ
hassl-3517	14	35	how	how	SCONJ
hassl-3517	14	36	auditors	auditor	NOUN
hassl-3517	14	37	and	and	CCONJ
hassl-3517	14	38	clients	client	NOUN
hassl-3517	14	39	can	can	AUX
hassl-3517	14	40	work	work	VERB
hassl-3517	14	41	best	well	ADV
hassl-3517	14	42	in	in	ADP
hassl-3517	14	43	auditing	auditing	NOUN
hassl-3517	14	44	.	.	PUNCT
hassl-3517	15	1	contribution	contribution	NOUN
hassl-3517	15	2	/	/	SYM
hassl-3517	15	3	originality	originality	NOUN
hassl-3517	15	4	:	:	PUNCT
hassl-3517	15	5	this	this	DET
hassl-3517	15	6	paper	paper	NOUN
hassl-3517	15	7	makes	make	VERB
hassl-3517	15	8	significant	significant	ADJ
hassl-3517	15	9	contributions	contribution	NOUN
hassl-3517	15	10	both	both	CCONJ
hassl-3517	15	11	theoretically	theoretically	ADV
hassl-3517	15	12	and	and	CCONJ
hassl-3517	15	13	practically	practically	ADV
hassl-3517	15	14	.	.	PUNCT
hassl-3517	16	1	theoretically	theoretically	ADV
hassl-3517	16	2	,	,	PUNCT
hassl-3517	16	3	this	this	DET
hassl-3517	16	4	paper	paper	NOUN
hassl-3517	16	5	fills	fill	VERB
hassl-3517	16	6	a	a	DET
hassl-3517	16	7	gap	gap	NOUN
hassl-3517	16	8	in	in	ADP
hassl-3517	16	9	the	the	DET
hassl-3517	16	10	literature	literature	NOUN
hassl-3517	16	11	by	by	ADP
hassl-3517	16	12	examining	examine	VERB
hassl-3517	16	13	the	the	DET
hassl-3517	16	14	impact	impact	NOUN
hassl-3517	16	15	of	of	ADP
hassl-3517	16	16	geographic	geographic	ADJ
hassl-3517	16	17	proximity	proximity	NOUN
hassl-3517	16	18	on	on	ADP
hassl-3517	16	19	the	the	DET
hassl-3517	16	20	readability	readability	NOUN
hassl-3517	16	21	of	of	ADP
hassl-3517	16	22	financial	financial	ADJ
hassl-3517	16	23	statements	statement	NOUN
hassl-3517	16	24	.	.	PUNCT
hassl-3517	17	1	in	in	ADP
hassl-3517	17	2	addition	addition	NOUN
hassl-3517	17	3	,	,	PUNCT
hassl-3517	17	4	the	the	DET
hassl-3517	17	5	study	study	NOUN
hassl-3517	17	6	gives	give	VERB
hassl-3517	17	7	more	more	ADJ
hassl-3517	17	8	consideration	consideration	NOUN
hassl-3517	17	9	to	to	ADP
hassl-3517	17	10	the	the	DET
hassl-3517	17	11	audit	audit	NOUN
hassl-3517	17	12	fee	fee	NOUN
hassl-3517	17	13	and	and	CCONJ
hassl-3517	17	14	the	the	DET
hassl-3517	17	15	proximity	proximity	NOUN
hassl-3517	17	16	between	between	ADP
hassl-3517	17	17	the	the	DET
hassl-3517	17	18	client	client	NOUN
hassl-3517	17	19	and	and	CCONJ
hassl-3517	17	20	partner	partner	NOUN
hassl-3517	17	21	in	in	ADP
hassl-3517	17	22	determining	determine	VERB
hassl-3517	17	23	firm	firm	ADJ
hassl-3517	17	24	outcomes	outcome	NOUN
hassl-3517	17	25	,	,	PUNCT
hassl-3517	17	26	which	which	PRON
hassl-3517	17	27	has	have	VERB
hassl-3517	17	28	practical	practical	ADJ
hassl-3517	17	29	implications	implication	NOUN
hassl-3517	17	30	.	.	PUNCT
hassl-3517	18	1	1	1	X
hassl-3517	18	2	.	.	X
hassl-3517	18	3	introduction	introduction	NOUN
hassl-3517	18	4	clients	client	NOUN
hassl-3517	18	5	and	and	CCONJ
hassl-3517	18	6	stakeholders	stakeholder	NOUN
hassl-3517	18	7	frequently	frequently	ADV
hassl-3517	18	8	use	use	VERB
hassl-3517	18	9	financial	financial	ADJ
hassl-3517	18	10	statements	statement	NOUN
hassl-3517	18	11	as	as	ADP
hassl-3517	18	12	a	a	DET
hassl-3517	18	13	source	source	NOUN
hassl-3517	18	14	of	of	ADP
hassl-3517	18	15	information	information	NOUN
hassl-3517	18	16	(	(	PUNCT
hassl-3517	18	17	lo	lo	PROPN
hassl-3517	18	18	,	,	PUNCT
hassl-3517	18	19	ramos	ramos	PROPN
hassl-3517	18	20	,	,	PUNCT
hassl-3517	18	21	&	&	CCONJ
hassl-3517	18	22	rogo	rogo	PROPN
hassl-3517	18	23	,	,	PUNCT
hassl-3517	18	24	2017	2017	NUM
hassl-3517	18	25	)	)	PUNCT
hassl-3517	18	26	.	.	PUNCT
hassl-3517	19	1	unlike	unlike	ADP
hassl-3517	19	2	annual	annual	ADJ
hassl-3517	19	3	reports	report	NOUN
hassl-3517	19	4	,	,	PUNCT
hassl-3517	19	5	a	a	DET
hassl-3517	19	6	financial	financial	ADJ
hassl-3517	19	7	statement	statement	NOUN
hassl-3517	19	8	is	be	AUX
hassl-3517	19	9	needed	need	VERB
hassl-3517	19	10	to	to	PART
hassl-3517	19	11	determine	determine	VERB
hassl-3517	19	12	investment	investment	NOUN
hassl-3517	19	13	decisions	decision	NOUN
hassl-3517	19	14	(	(	PUNCT
hassl-3517	19	15	li	li	PROPN
hassl-3517	19	16	,	,	PUNCT
hassl-3517	19	17	chen	chen	PROPN
hassl-3517	19	18	,	,	PUNCT
hassl-3517	19	19	qi	qi	PROPN
hassl-3517	19	20	,	,	PUNCT
hassl-3517	19	21	&	&	CCONJ
hassl-3517	19	22	tian	tian	PROPN
hassl-3517	19	23	,	,	PUNCT
hassl-3517	19	24	2020	2020	NUM
hassl-3517	19	25	)	)	PUNCT
hassl-3517	19	26	,	,	PUNCT
hassl-3517	19	27	looking	look	VERB
hassl-3517	19	28	at	at	ADP
hassl-3517	19	29	risk	risk	NOUN
hassl-3517	19	30	(	(	PUNCT
hassl-3517	19	31	miller	miller	PROPN
hassl-3517	19	32	,	,	PUNCT
hassl-3517	19	33	2010	2010	NUM
hassl-3517	19	34	)	)	PUNCT
hassl-3517	19	35	,	,	PUNCT
hassl-3517	19	36	and	and	CCONJ
hassl-3517	19	37	management	management	NOUN
hassl-3517	19	38	control	control	NOUN
hassl-3517	19	39	(	(	PUNCT
hassl-3517	19	40	muslu	muslu	PROPN
hassl-3517	19	41	,	,	PUNCT
hassl-3517	19	42	radhakrishnan	radhakrishnan	PROPN
hassl-3517	19	43	,	,	PUNCT
hassl-3517	19	44	subramanyam	subramanyam	NOUN
hassl-3517	19	45	,	,	PUNCT
hassl-3517	19	46	&	&	CCONJ
hassl-3517	19	47	lim	lim	PROPN
hassl-3517	19	48	,	,	PUNCT
hassl-3517	19	49	2015	2015	NUM
hassl-3517	19	50	)	)	PUNCT
hassl-3517	19	51	,	,	PUNCT
hassl-3517	19	52	as	as	ADV
hassl-3517	19	53	well	well	ADV
hassl-3517	19	54	as	as	ADP
hassl-3517	19	55	sustainable	sustainable	ADJ
hassl-3517	19	56	business	business	NOUN
hassl-3517	19	57	opportunities	opportunity	NOUN
hassl-3517	19	58	(	(	PUNCT
hassl-3517	19	59	lim	lim	PROPN
hassl-3517	19	60	,	,	PUNCT
hassl-3517	19	61	chalmers	chalmer	NOUN
hassl-3517	19	62	,	,	PUNCT
hassl-3517	19	63	&	&	CCONJ
hassl-3517	19	64	hanlon	hanlon	PROPN
hassl-3517	19	65	,	,	PUNCT
hassl-3517	19	66	2018	2018	NUM
hassl-3517	19	67	)	)	PUNCT
hassl-3517	19	68	.	.	PUNCT
hassl-3517	20	1	while	while	SCONJ
hassl-3517	20	2	an	an	DET
hassl-3517	20	3	investor	investor	NOUN
hassl-3517	20	4	wants	want	VERB
hassl-3517	20	5	to	to	PART
hassl-3517	20	6	invest	invest	VERB
hassl-3517	20	7	,	,	PUNCT
hassl-3517	20	8	they	they	PRON
hassl-3517	20	9	would	would	AUX
hassl-3517	20	10	like	like	VERB
hassl-3517	20	11	to	to	PART
hassl-3517	20	12	analyze	analyze	VERB
hassl-3517	20	13	the	the	DET
hassl-3517	20	14	long	long	ADJ
hassl-3517	20	15	-	-	PUNCT
hassl-3517	20	16	term	term	NOUN
hassl-3517	20	17	risks	risk	NOUN
hassl-3517	20	18	and	and	CCONJ
hassl-3517	20	19	opportunities	opportunity	NOUN
hassl-3517	20	20	of	of	ADP
hassl-3517	20	21	the	the	DET
hassl-3517	20	22	company	company	NOUN
hassl-3517	20	23	's	's	PART
hassl-3517	20	24	business	business	NOUN
hassl-3517	20	25	to	to	PART
hassl-3517	20	26	gain	gain	VERB
hassl-3517	20	27	future	future	ADJ
hassl-3517	20	28	humanities	humanity	NOUN
hassl-3517	20	29	and	and	CCONJ
hassl-3517	20	30	social	social	ADJ
hassl-3517	20	31	sciences	science	NOUN
hassl-3517	20	32	letters	letter	NOUN
hassl-3517	20	33	2023	2023	NUM
hassl-3517	20	34	vol	vol	NOUN
hassl-3517	20	35	.	.	PUNCT
hassl-3517	21	1	11	11	NUM
hassl-3517	21	2	,	,	PUNCT
hassl-3517	21	3	no	no	INTJ
hassl-3517	21	4	.	.	NOUN
hassl-3517	21	5	4	4	NUM
hassl-3517	21	6	,	,	PUNCT
hassl-3517	21	7	pp	pp	ADJ
hassl-3517	21	8	.	.	PUNCT
hassl-3517	22	1	377	377	NUM
hassl-3517	22	2	-	-	SYM
hassl-3517	22	3	398	398	NUM
hassl-3517	22	4	issn(e	issn(e	NOUN
hassl-3517	22	5	):	):	PUNCT
hassl-3517	22	6	2312	2312	NUM
hassl-3517	22	7	-	-	SYM
hassl-3517	22	8	4318	4318	NUM
hassl-3517	22	9	issn(p	issn(p	NUM
hassl-3517	22	10	):	):	PUNCT
hassl-3517	22	11	2312	2312	NUM
hassl-3517	22	12	-	-	SYM
hassl-3517	22	13	5659	5659	NUM
hassl-3517	22	14	doi	doi	NOUN
hassl-3517	22	15	:	:	PUNCT
hassl-3517	22	16	10.18488/73.v11i4.3517	10.18488/73.v11i4.3517	PROPN
hassl-3517	22	17	©	©	PROPN
hassl-3517	22	18	2023	2023	NUM
hassl-3517	22	19	conscientia	conscientia	PROPN
hassl-3517	22	20	beam	beam	PROPN
hassl-3517	22	21	.	.	PUNCT
hassl-3517	23	1	all	all	DET
hassl-3517	23	2	rights	right	NOUN
hassl-3517	23	3	reserved	reserve	VERB
hassl-3517	23	4	.	.	PUNCT
hassl-3517	24	1	https://orcid.org/0000-0001-7621-6252	https://orcid.org/0000-0001-7621-6252	VERB
hassl-3517	24	2	https://orcid.org/0000-0002-5023-5997	https://orcid.org/0000-0002-5023-5997	PROPN
hassl-3517	24	3	https://orcid.org/0000-0002-7945-7593	https://orcid.org/0000-0002-7945-7593	PROPN
hassl-3517	24	4	https://orcid.org/0000-0003-3620-9466	https://orcid.org/0000-0003-3620-9466	PROPN
hassl-3517	24	5	mailto:harymawan.iman@feb.unair.ac.id	mailto:harymawan.iman@feb.unair.ac.id	NOUN
hassl-3517	24	6	mailto:suham.cahyono-2018@feb.unair.ac.id	mailto:suham.cahyono-2018@feb.unair.ac.id	PROPN
hassl-3517	24	7	mailto:mnasih@feb.unair.ac.id	mailto:mnasih@feb.unair.ac.id	ADJ
hassl-3517	24	8	mailto:khairulkamarudin@uowdubai.ac.ae	mailto:khairulkamarudin@uowdubai.ac.ae	PROPN
hassl-3517	24	9	https://www.doi.org/10.18488/73.v11i4.3517	https://www.doi.org/10.18488/73.v11i4.3517	PROPN
hassl-3517	24	10	humanities	humanity	NOUN
hassl-3517	24	11	and	and	CCONJ
hassl-3517	24	12	social	social	ADJ
hassl-3517	24	13	sciences	science	NOUN
hassl-3517	24	14	letters	letter	NOUN
hassl-3517	24	15	,	,	PUNCT
hassl-3517	24	16	2023	2023	NUM
hassl-3517	24	17	,	,	PUNCT
hassl-3517	24	18	11(4	11(4	NUM
hassl-3517	24	19	):	):	PUNCT
hassl-3517	24	20	377	377	NUM
hassl-3517	24	21	-	-	SYM
hassl-3517	24	22	398	398	NUM
hassl-3517	24	23	378	378	NUM
hassl-3517	24	24	©	©	ADP
hassl-3517	24	25	2023conscientia	2023conscientia	NUM
hassl-3517	24	26	beam	beam	NOUN
hassl-3517	24	27	.	.	PUNCT
hassl-3517	25	1	all	all	DET
hassl-3517	25	2	rights	right	NOUN
hassl-3517	25	3	reserved	reserve	VERB
hassl-3517	25	4	.	.	PUNCT
hassl-3517	26	1	advantages	advantage	NOUN
hassl-3517	26	2	.	.	PUNCT
hassl-3517	27	1	the	the	DET
hassl-3517	27	2	most	most	ADV
hassl-3517	27	3	important	important	ADJ
hassl-3517	27	4	and	and	CCONJ
hassl-3517	27	5	focused	focused	ADJ
hassl-3517	27	6	section	section	NOUN
hassl-3517	27	7	for	for	ADP
hassl-3517	27	8	investors	investor	NOUN
hassl-3517	27	9	is	be	AUX
hassl-3517	27	10	the	the	DET
hassl-3517	27	11	financial	financial	ADJ
hassl-3517	27	12	statement	statement	NOUN
hassl-3517	27	13	footnote	footnote	NOUN
hassl-3517	27	14	(	(	PUNCT
hassl-3517	27	15	lim	lim	PROPN
hassl-3517	27	16	et	et	PROPN
hassl-3517	27	17	al	al	PROPN
hassl-3517	27	18	.	.	PROPN
hassl-3517	27	19	,	,	PUNCT
hassl-3517	27	20	2018	2018	NUM
hassl-3517	27	21	)	)	PUNCT
hassl-3517	27	22	.	.	PUNCT
hassl-3517	28	1	financial	financial	ADJ
hassl-3517	28	2	statement	statement	NOUN
hassl-3517	28	3	footnotes	footnote	NOUN
hassl-3517	28	4	are	be	AUX
hassl-3517	28	5	supplementary	supplementary	ADJ
hassl-3517	28	6	information	information	NOUN
hassl-3517	28	7	that	that	PRON
hassl-3517	28	8	elucidates	elucidate	VERB
hassl-3517	28	9	the	the	DET
hassl-3517	28	10	company	company	NOUN
hassl-3517	28	11	's	's	PART
hassl-3517	28	12	financial	financial	ADJ
hassl-3517	28	13	and	and	CCONJ
hassl-3517	28	14	business	business	NOUN
hassl-3517	28	15	condition	condition	NOUN
hassl-3517	28	16	,	,	PUNCT
hassl-3517	28	17	which	which	PRON
hassl-3517	28	18	has	have	AUX
hassl-3517	28	19	been	be	AUX
hassl-3517	28	20	presented	present	VERB
hassl-3517	28	21	exhaustively	exhaustively	ADV
hassl-3517	28	22	in	in	ADP
hassl-3517	28	23	financial	financial	ADJ
hassl-3517	28	24	statement	statement	NOUN
hassl-3517	28	25	footnotes	footnote	NOUN
hassl-3517	28	26	(	(	PUNCT
hassl-3517	28	27	xu	xu	INTJ
hassl-3517	28	28	,	,	PUNCT
hassl-3517	28	29	fernando	fernando	PROPN
hassl-3517	28	30	,	,	PUNCT
hassl-3517	28	31	tam	tam	PROPN
hassl-3517	28	32	,	,	PUNCT
hassl-3517	28	33	&	&	CCONJ
hassl-3517	28	34	zhang	zhang	PROPN
hassl-3517	28	35	,	,	PUNCT
hassl-3517	28	36	2020	2020	NUM
hassl-3517	28	37	)	)	PUNCT
hassl-3517	28	38	.	.	PUNCT
hassl-3517	29	1	financial	financial	ADJ
hassl-3517	29	2	statement	statement	NOUN
hassl-3517	29	3	footnotes	footnote	NOUN
hassl-3517	29	4	provide	provide	VERB
hassl-3517	29	5	additional	additional	ADJ
hassl-3517	29	6	information	information	NOUN
hassl-3517	29	7	to	to	ADP
hassl-3517	29	8	the	the	DET
hassl-3517	29	9	financial	financial	ADJ
hassl-3517	29	10	statements	statement	NOUN
hassl-3517	29	11	that	that	PRON
hassl-3517	29	12	can	can	AUX
hassl-3517	29	13	help	help	VERB
hassl-3517	29	14	users	user	NOUN
hassl-3517	29	15	understand	understand	VERB
hassl-3517	29	16	the	the	DET
hassl-3517	29	17	company	company	NOUN
hassl-3517	29	18	's	's	PART
hassl-3517	29	19	financial	financial	ADJ
hassl-3517	29	20	and	and	CCONJ
hassl-3517	29	21	business	business	NOUN
hassl-3517	29	22	condition	condition	NOUN
hassl-3517	29	23	in	in	ADP
hassl-3517	29	24	more	more	ADJ
hassl-3517	29	25	detail	detail	NOUN
hassl-3517	29	26	(	(	PUNCT
hassl-3517	29	27	ismail	ismail	NOUN
hassl-3517	29	28	,	,	PUNCT
hassl-3517	29	29	kamarudin	kamarudin	PROPN
hassl-3517	29	30	,	,	PUNCT
hassl-3517	29	31	van	van	PROPN
hassl-3517	29	32	zijl	zijl	PROPN
hassl-3517	29	33	,	,	PUNCT
hassl-3517	29	34	&	&	CCONJ
hassl-3517	29	35	dunstan	dunstan	PROPN
hassl-3517	29	36	,	,	PUNCT
hassl-3517	29	37	2013	2013	NUM
hassl-3517	29	38	;	;	PUNCT
hassl-3517	29	39	salehi	salehi	NOUN
hassl-3517	29	40	,	,	PUNCT
hassl-3517	29	41	lari	lari	PROPN
hassl-3517	29	42	dasht	dasht	PROPN
hassl-3517	29	43	bayaz	bayaz	PROPN
hassl-3517	29	44	,	,	PUNCT
hassl-3517	29	45	mohammadi	mohammadi	NOUN
hassl-3517	29	46	,	,	PUNCT
hassl-3517	29	47	adibian	adibian	ADJ
hassl-3517	29	48	,	,	PUNCT
hassl-3517	29	49	&	&	CCONJ
hassl-3517	29	50	fahimifard	fahimifard	NOUN
hassl-3517	29	51	,	,	PUNCT
hassl-3517	29	52	2020	2020	NUM
hassl-3517	29	53	;	;	PUNCT
hassl-3517	29	54	wan	wan	PROPN
hassl-3517	29	55	ismail	ismail	PROPN
hassl-3517	29	56	,	,	PUNCT
hassl-3517	29	57	kamarudin	kamarudin	PROPN
hassl-3517	29	58	,	,	PUNCT
hassl-3517	29	59	&	&	CCONJ
hassl-3517	29	60	sarman	sarman	PROPN
hassl-3517	29	61	,	,	PUNCT
hassl-3517	29	62	2015	2015	NUM
hassl-3517	29	63	)	)	PUNCT
hassl-3517	29	64	.	.	PUNCT
hassl-3517	30	1	this	this	DET
hassl-3517	30	2	information	information	NOUN
hassl-3517	30	3	can	can	AUX
hassl-3517	30	4	include	include	VERB
hassl-3517	30	5	details	detail	NOUN
hassl-3517	30	6	about	about	ADP
hassl-3517	30	7	accounting	accounting	NOUN
hassl-3517	30	8	policies	policy	NOUN
hassl-3517	30	9	,	,	PUNCT
hassl-3517	30	10	contingencies	contingency	NOUN
hassl-3517	30	11	,	,	PUNCT
hassl-3517	30	12	legal	legal	ADJ
hassl-3517	30	13	proceedings	proceeding	NOUN
hassl-3517	30	14	,	,	PUNCT
hassl-3517	30	15	and	and	CCONJ
hassl-3517	30	16	other	other	ADJ
hassl-3517	30	17	important	important	ADJ
hassl-3517	30	18	financial	financial	ADJ
hassl-3517	30	19	and	and	CCONJ
hassl-3517	30	20	non	non	ADJ
hassl-3517	30	21	-	-	ADJ
hassl-3517	30	22	financial	financial	ADJ
hassl-3517	30	23	information	information	NOUN
hassl-3517	30	24	that	that	PRON
hassl-3517	30	25	may	may	AUX
hassl-3517	30	26	not	not	PART
hassl-3517	30	27	be	be	AUX
hassl-3517	30	28	evident	evident	ADJ
hassl-3517	30	29	from	from	ADP
hassl-3517	30	30	the	the	DET
hassl-3517	30	31	primary	primary	ADJ
hassl-3517	30	32	financial	financial	ADJ
hassl-3517	30	33	statements	statement	NOUN
hassl-3517	30	34	alone	alone	ADV
hassl-3517	30	35	(	(	PUNCT
hassl-3517	30	36	seifzadeh	seifzadeh	NOUN
hassl-3517	30	37	,	,	PUNCT
hassl-3517	30	38	salehi	salehi	NOUN
hassl-3517	30	39	,	,	PUNCT
hassl-3517	30	40	abedini	abedini	NOUN
hassl-3517	30	41	,	,	PUNCT
hassl-3517	30	42	&	&	CCONJ
hassl-3517	30	43	ranjbar	ranjbar	NOUN
hassl-3517	30	44	,	,	PUNCT
hassl-3517	30	45	2021	2021	NUM
hassl-3517	30	46	;	;	PUNCT
hassl-3517	30	47	yoga	yoga	NOUN
hassl-3517	30	48	pratama	pratama	NOUN
hassl-3517	30	49	,	,	PUNCT
hassl-3517	30	50	putu	putu	PROPN
hassl-3517	30	51	dian	dian	PROPN
hassl-3517	30	52	rosalina	rosalina	PROPN
hassl-3517	30	53	handayani	handayani	PROPN
hassl-3517	30	54	narsa	narsa	PROPN
hassl-3517	30	55	,	,	PUNCT
hassl-3517	30	56	&	&	CCONJ
hassl-3517	30	57	pranetha	pranetha	PROPN
hassl-3517	30	58	prananjaya	prananjaya	PROPN
hassl-3517	30	59	,	,	PUNCT
hassl-3517	30	60	2022	2022	NUM
hassl-3517	30	61	)	)	PUNCT
hassl-3517	30	62	.	.	PUNCT
hassl-3517	31	1	in	in	ADP
hassl-3517	31	2	addition	addition	NOUN
hassl-3517	31	3	,	,	PUNCT
hassl-3517	31	4	financial	financial	ADJ
hassl-3517	31	5	statement	statement	NOUN
hassl-3517	31	6	footnotes	footnote	NOUN
hassl-3517	31	7	can	can	AUX
hassl-3517	31	8	also	also	ADV
hassl-3517	31	9	provide	provide	VERB
hassl-3517	31	10	context	context	NOUN
hassl-3517	31	11	and	and	CCONJ
hassl-3517	31	12	clarification	clarification	NOUN
hassl-3517	31	13	for	for	ADP
hassl-3517	31	14	the	the	DET
hassl-3517	31	15	numbers	number	NOUN
hassl-3517	31	16	presented	present	VERB
hassl-3517	31	17	in	in	ADP
hassl-3517	31	18	the	the	DET
hassl-3517	31	19	primary	primary	ADJ
hassl-3517	31	20	financial	financial	ADJ
hassl-3517	31	21	statements	statement	NOUN
hassl-3517	31	22	.	.	PUNCT
hassl-3517	32	1	this	this	PRON
hassl-3517	32	2	can	can	AUX
hassl-3517	32	3	help	help	VERB
hassl-3517	32	4	users	user	NOUN
hassl-3517	32	5	make	make	VERB
hassl-3517	32	6	more	more	ADV
hassl-3517	32	7	informed	informed	ADJ
hassl-3517	32	8	decisions	decision	NOUN
hassl-3517	32	9	about	about	ADP
hassl-3517	32	10	the	the	DET
hassl-3517	32	11	company	company	NOUN
hassl-3517	32	12	's	's	PART
hassl-3517	32	13	financial	financial	ADJ
hassl-3517	32	14	health	health	NOUN
hassl-3517	32	15	and	and	CCONJ
hassl-3517	32	16	performance	performance	NOUN
hassl-3517	32	17	.	.	PUNCT
hassl-3517	33	1	overall	overall	ADJ
hassl-3517	33	2	,	,	PUNCT
hassl-3517	33	3	financial	financial	ADJ
hassl-3517	33	4	statement	statement	NOUN
hassl-3517	33	5	footnotes	footnote	NOUN
hassl-3517	33	6	play	play	VERB
hassl-3517	33	7	a	a	DET
hassl-3517	33	8	crucial	crucial	ADJ
hassl-3517	33	9	role	role	NOUN
hassl-3517	33	10	in	in	ADP
hassl-3517	33	11	providing	provide	VERB
hassl-3517	33	12	transparency	transparency	NOUN
hassl-3517	33	13	and	and	CCONJ
hassl-3517	33	14	disclosure	disclosure	NOUN
hassl-3517	33	15	in	in	ADP
hassl-3517	33	16	financial	financial	ADJ
hassl-3517	33	17	reporting	reporting	NOUN
hassl-3517	33	18	(	(	PUNCT
hassl-3517	33	19	moghadam	moghadam	NOUN
hassl-3517	33	20	,	,	PUNCT
hassl-3517	33	21	salehi	salehi	NOUN
hassl-3517	33	22	,	,	PUNCT
hassl-3517	33	23	&	&	CCONJ
hassl-3517	33	24	hajiha	hajiha	PROPN
hassl-3517	33	25	,	,	PUNCT
hassl-3517	33	26	2021	2021	NUM
hassl-3517	33	27	)	)	PUNCT
hassl-3517	33	28	.	.	PUNCT
hassl-3517	34	1	they	they	PRON
hassl-3517	34	2	help	help	VERB
hassl-3517	34	3	ensure	ensure	VERB
hassl-3517	34	4	that	that	SCONJ
hassl-3517	34	5	users	user	NOUN
hassl-3517	34	6	have	have	VERB
hassl-3517	34	7	access	access	NOUN
hassl-3517	34	8	to	to	ADP
hassl-3517	34	9	comprehensive	comprehensive	ADJ
hassl-3517	34	10	and	and	CCONJ
hassl-3517	34	11	accurate	accurate	ADJ
hassl-3517	34	12	information	information	NOUN
hassl-3517	34	13	about	about	ADP
hassl-3517	34	14	a	a	DET
hassl-3517	34	15	company	company	NOUN
hassl-3517	34	16	's	's	PART
hassl-3517	34	17	financial	financial	ADJ
hassl-3517	34	18	position	position	NOUN
hassl-3517	34	19	,	,	PUNCT
hassl-3517	34	20	performance	performance	NOUN
hassl-3517	34	21	,	,	PUNCT
hassl-3517	34	22	and	and	CCONJ
hassl-3517	34	23	risks	risk	NOUN
hassl-3517	34	24	.	.	PUNCT
hassl-3517	35	1	some	some	PRON
hassl-3517	35	2	of	of	ADP
hassl-3517	35	3	the	the	DET
hassl-3517	35	4	information	information	NOUN
hassl-3517	35	5	that	that	PRON
hassl-3517	35	6	becomes	become	VERB
hassl-3517	35	7	a	a	DET
hassl-3517	35	8	reference	reference	NOUN
hassl-3517	35	9	for	for	ADP
hassl-3517	35	10	investors	investor	NOUN
hassl-3517	35	11	is	be	AUX
hassl-3517	35	12	information	information	NOUN
hassl-3517	35	13	on	on	ADP
hassl-3517	35	14	accounting	accounting	NOUN
hassl-3517	35	15	policies	policy	NOUN
hassl-3517	35	16	(	(	PUNCT
hassl-3517	35	17	abernathy	abernathy	PROPN
hassl-3517	35	18	,	,	PUNCT
hassl-3517	35	19	guo	guo	PROPN
hassl-3517	35	20	,	,	PUNCT
hassl-3517	35	21	kubick	kubick	PROPN
hassl-3517	35	22	,	,	PUNCT
hassl-3517	35	23	&	&	CCONJ
hassl-3517	35	24	masli	masli	PROPN
hassl-3517	35	25	,	,	PUNCT
hassl-3517	35	26	2019	2019	NUM
hassl-3517	35	27	)	)	PUNCT
hassl-3517	35	28	,	,	PUNCT
hassl-3517	35	29	company	company	NOUN
hassl-3517	35	30	business	business	NOUN
hassl-3517	35	31	(	(	PUNCT
hassl-3517	35	32	tetlock	tetlock	NOUN
hassl-3517	35	33	,	,	PUNCT
hassl-3517	35	34	saar	saar	NOUN
hassl-3517	35	35	-	-	PUNCT
hassl-3517	35	36	tsechansky	tsechansky	NOUN
hassl-3517	35	37	,	,	PUNCT
hassl-3517	35	38	&	&	CCONJ
hassl-3517	35	39	macskassy	macskassy	NOUN
hassl-3517	35	40	,	,	PUNCT
hassl-3517	35	41	2008	2008	NUM
hassl-3517	35	42	)	)	PUNCT
hassl-3517	35	43	,	,	PUNCT
hassl-3517	35	44	accounting	accounting	NOUN
hassl-3517	35	45	policies	policy	NOUN
hassl-3517	35	46	and	and	CCONJ
hassl-3517	35	47	standards	standard	NOUN
hassl-3517	35	48	best	good	ADJ
hassl-3517	35	49	practices	practice	NOUN
hassl-3517	35	50	(	(	PUNCT
hassl-3517	35	51	beattie	beattie	PROPN
hassl-3517	35	52	,	,	PUNCT
hassl-3517	35	53	fearnley	fearnley	PROPN
hassl-3517	35	54	,	,	PUNCT
hassl-3517	35	55	&	&	CCONJ
hassl-3517	35	56	hines	hine	NOUN
hassl-3517	35	57	,	,	PUNCT
hassl-3517	35	58	2015	2015	NUM
hassl-3517	35	59	)	)	PUNCT
hassl-3517	35	60	,	,	PUNCT
hassl-3517	35	61	as	as	ADV
hassl-3517	35	62	well	well	ADV
hassl-3517	35	63	as	as	ADP
hassl-3517	35	64	fiscal	fiscal	ADJ
hassl-3517	35	65	and	and	CCONJ
hassl-3517	35	66	monetary	monetary	ADJ
hassl-3517	35	67	policy	policy	NOUN
hassl-3517	35	68	information	information	NOUN
hassl-3517	35	69	(	(	PUNCT
hassl-3517	35	70	biddle	biddle	NOUN
hassl-3517	35	71	,	,	PUNCT
hassl-3517	35	72	hilary	hilary	PROPN
hassl-3517	35	73	,	,	PUNCT
hassl-3517	35	74	&	&	CCONJ
hassl-3517	35	75	verdi	verdi	X
hassl-3517	35	76	,	,	PUNCT
hassl-3517	35	77	2009	2009	NUM
hassl-3517	35	78	)	)	PUNCT
hassl-3517	35	79	.	.	PUNCT
hassl-3517	36	1	the	the	DET
hassl-3517	36	2	information	information	NOUN
hassl-3517	36	3	is	be	AUX
hassl-3517	36	4	helpful	helpful	ADJ
hassl-3517	36	5	for	for	SCONJ
hassl-3517	36	6	potential	potential	ADJ
hassl-3517	36	7	and	and	CCONJ
hassl-3517	36	8	future	future	ADJ
hassl-3517	36	9	investors	investor	NOUN
hassl-3517	36	10	to	to	PART
hassl-3517	36	11	have	have	VERB
hassl-3517	36	12	the	the	DET
hassl-3517	36	13	opportunity	opportunity	NOUN
hassl-3517	36	14	to	to	PART
hassl-3517	36	15	invest	invest	VERB
hassl-3517	36	16	and	and	CCONJ
hassl-3517	36	17	generate	generate	VERB
hassl-3517	36	18	value	value	NOUN
hassl-3517	36	19	for	for	ADP
hassl-3517	36	20	the	the	DET
hassl-3517	36	21	company	company	NOUN
hassl-3517	36	22	(	(	PUNCT
hassl-3517	36	23	abernathy	abernathy	PROPN
hassl-3517	36	24	et	et	PROPN
hassl-3517	36	25	al	al	PROPN
hassl-3517	36	26	.	.	PROPN
hassl-3517	36	27	,	,	PUNCT
hassl-3517	36	28	2019	2019	NUM
hassl-3517	36	29	;	;	PUNCT
hassl-3517	37	1	beattie	beattie	PROPN
hassl-3517	37	2	et	et	PROPN
hassl-3517	37	3	al	al	PROPN
hassl-3517	37	4	.	.	PROPN
hassl-3517	37	5	,	,	PUNCT
hassl-3517	37	6	2015	2015	NUM
hassl-3517	37	7	;	;	PUNCT
hassl-3517	37	8	xu	xu	PROPN
hassl-3517	37	9	,	,	PUNCT
hassl-3517	37	10	pham	pham	PROPN
hassl-3517	37	11	,	,	PUNCT
hassl-3517	37	12	&	&	CCONJ
hassl-3517	37	13	dao	dao	PROPN
hassl-3517	37	14	,	,	PUNCT
hassl-3517	37	15	2020	2020	NUM
hassl-3517	37	16	)	)	PUNCT
hassl-3517	37	17	.	.	PUNCT
hassl-3517	38	1	presentation	presentation	NOUN
hassl-3517	38	2	and	and	CCONJ
hassl-3517	38	3	assessment	assessment	NOUN
hassl-3517	38	4	given	give	VERB
hassl-3517	38	5	by	by	ADP
hassl-3517	38	6	the	the	DET
hassl-3517	38	7	auditor	auditor	NOUN
hassl-3517	38	8	are	be	AUX
hassl-3517	38	9	key	key	ADJ
hassl-3517	38	10	factors	factor	NOUN
hassl-3517	38	11	that	that	PRON
hassl-3517	38	12	affect	affect	VERB
hassl-3517	38	13	the	the	DET
hassl-3517	38	14	clarity	clarity	NOUN
hassl-3517	38	15	of	of	ADP
hassl-3517	38	16	the	the	DET
hassl-3517	38	17	information	information	NOUN
hassl-3517	38	18	displayed	display	VERB
hassl-3517	38	19	in	in	ADP
hassl-3517	38	20	the	the	DET
hassl-3517	38	21	financial	financial	ADJ
hassl-3517	38	22	statement	statement	NOUN
hassl-3517	38	23	footnotes	footnote	NOUN
hassl-3517	38	24	(	(	PUNCT
hassl-3517	38	25	lim	lim	PROPN
hassl-3517	38	26	et	et	PROPN
hassl-3517	38	27	al	al	PROPN
hassl-3517	38	28	.	.	PROPN
hassl-3517	38	29	,	,	PUNCT
hassl-3517	38	30	2018	2018	NUM
hassl-3517	38	31	)	)	PUNCT
hassl-3517	38	32	.	.	PUNCT
hassl-3517	39	1	in	in	ADP
hassl-3517	39	2	addition	addition	NOUN
hassl-3517	39	3	,	,	PUNCT
hassl-3517	39	4	some	some	DET
hassl-3517	39	5	aspects	aspect	NOUN
hassl-3517	39	6	of	of	ADP
hassl-3517	39	7	company	company	NOUN
hassl-3517	39	8	fundamentals	fundamental	NOUN
hassl-3517	39	9	that	that	PRON
hassl-3517	39	10	can	can	AUX
hassl-3517	39	11	not	not	PART
hassl-3517	39	12	be	be	AUX
hassl-3517	39	13	measured	measure	VERB
hassl-3517	39	14	but	but	CCONJ
hassl-3517	39	15	can	can	AUX
hassl-3517	39	16	affect	affect	VERB
hassl-3517	39	17	stock	stock	NOUN
hassl-3517	39	18	prices	price	NOUN
hassl-3517	39	19	are	be	AUX
hassl-3517	39	20	better	well	ADV
hassl-3517	39	21	captured	capture	VERB
hassl-3517	39	22	in	in	ADP
hassl-3517	39	23	relevant	relevant	ADJ
hassl-3517	39	24	qualitative	qualitative	ADJ
hassl-3517	39	25	information	information	NOUN
hassl-3517	39	26	(	(	PUNCT
hassl-3517	39	27	tetlock	tetlock	NOUN
hassl-3517	39	28	et	et	PROPN
hassl-3517	39	29	al	al	PROPN
hassl-3517	39	30	.	.	PROPN
hassl-3517	39	31	,	,	PUNCT
hassl-3517	39	32	2008	2008	NUM
hassl-3517	39	33	)	)	PUNCT
hassl-3517	39	34	.	.	PUNCT
hassl-3517	40	1	auditors	auditor	NOUN
hassl-3517	40	2	play	play	VERB
hassl-3517	40	3	an	an	DET
hassl-3517	40	4	important	important	ADJ
hassl-3517	40	5	role	role	NOUN
hassl-3517	40	6	in	in	ADP
hassl-3517	40	7	ensuring	ensure	VERB
hassl-3517	40	8	that	that	SCONJ
hassl-3517	40	9	the	the	DET
hassl-3517	40	10	information	information	NOUN
hassl-3517	40	11	presented	present	VERB
hassl-3517	40	12	in	in	ADP
hassl-3517	40	13	the	the	DET
hassl-3517	40	14	financial	financial	ADJ
hassl-3517	40	15	statements	statement	NOUN
hassl-3517	40	16	is	be	AUX
hassl-3517	40	17	accurate	accurate	ADJ
hassl-3517	40	18	,	,	PUNCT
hassl-3517	40	19	complete	complete	ADJ
hassl-3517	40	20	,	,	PUNCT
hassl-3517	40	21	and	and	CCONJ
hassl-3517	40	22	compliant	compliant	ADJ
hassl-3517	40	23	with	with	ADP
hassl-3517	40	24	accounting	accounting	NOUN
hassl-3517	40	25	standards	standard	NOUN
hassl-3517	40	26	.	.	PUNCT
hassl-3517	41	1	howeve	howeve	PROPN
hassl-3517	41	2	r	r	NOUN
hassl-3517	41	3	,	,	PUNCT
hassl-3517	41	4	the	the	DET
hassl-3517	41	5	clarity	clarity	NOUN
hassl-3517	41	6	of	of	ADP
hassl-3517	41	7	information	information	NOUN
hassl-3517	41	8	in	in	ADP
hassl-3517	41	9	financial	financial	ADJ
hassl-3517	41	10	statement	statement	NOUN
hassl-3517	41	11	footnotes	footnote	NOUN
hassl-3517	41	12	is	be	AUX
hassl-3517	41	13	not	not	PART
hassl-3517	41	14	only	only	ADV
hassl-3517	41	15	affected	affect	VERB
hassl-3517	41	16	by	by	ADP
hassl-3517	41	17	the	the	DET
hassl-3517	41	18	presentation	presentation	NOUN
hassl-3517	41	19	and	and	CCONJ
hassl-3517	41	20	asse	asse	NOUN
hassl-3517	41	21	ssment	ssment	NOUN
hassl-3517	41	22	provided	provide	VERB
hassl-3517	41	23	by	by	ADP
hassl-3517	41	24	the	the	DET
hassl-3517	41	25	auditor	auditor	NOUN
hassl-3517	41	26	but	but	CCONJ
hassl-3517	41	27	also	also	ADV
hassl-3517	41	28	by	by	ADP
hassl-3517	41	29	the	the	DET
hassl-3517	41	30	quality	quality	NOUN
hassl-3517	41	31	and	and	CCONJ
hassl-3517	41	32	relevance	relevance	NOUN
hassl-3517	41	33	of	of	ADP
hassl-3517	41	34	the	the	DET
hassl-3517	41	35	information	information	NOUN
hassl-3517	41	36	itself	itself	PRON
hassl-3517	41	37	.	.	PUNCT
hassl-3517	42	1	as	as	SCONJ
hassl-3517	42	2	noted	note	VERB
hassl-3517	42	3	by	by	ADP
hassl-3517	42	4	tetlock	tetlock	NOUN
hassl-3517	42	5	et	et	PROPN
hassl-3517	42	6	al	al	PROPN
hassl-3517	42	7	.	.	PROPN
hassl-3517	43	1	(	(	PUNCT
hassl-3517	43	2	2008	2008	NUM
hassl-3517	43	3	)	)	PUNCT
hassl-3517	43	4	,	,	PUNCT
hassl-3517	43	5	some	some	DET
hassl-3517	43	6	aspects	aspect	NOUN
hassl-3517	43	7	of	of	ADP
hassl-3517	43	8	company	company	NOUN
hassl-3517	43	9	fundamentals	fundamental	NOUN
hassl-3517	43	10	that	that	PRON
hassl-3517	43	11	can	can	AUX
hassl-3517	43	12	not	not	PART
hassl-3517	43	13	be	be	AUX
hassl-3517	43	14	measured	measure	VERB
hassl-3517	43	15	,	,	PUNCT
hassl-3517	43	16	such	such	ADJ
hassl-3517	43	17	as	as	ADP
hassl-3517	43	18	management	management	NOUN
hassl-3517	43	19	quality	quality	NOUN
hassl-3517	43	20	or	or	CCONJ
hassl-3517	43	21	corporat	corporat	NOUN
hassl-3517	43	22	e	e	NOUN
hassl-3517	43	23	culture	culture	NOUN
hassl-3517	43	24	,	,	PUNCT
hassl-3517	43	25	may	may	AUX
hassl-3517	43	26	be	be	AUX
hassl-3517	43	27	better	well	ADV
hassl-3517	43	28	captured	capture	VERB
hassl-3517	43	29	in	in	ADP
hassl-3517	43	30	relevant	relevant	ADJ
hassl-3517	43	31	qualitative	qualitative	ADJ
hassl-3517	43	32	information	information	NOUN
hassl-3517	43	33	.	.	PUNCT
hassl-3517	44	1	in	in	ADP
hassl-3517	44	2	other	other	ADJ
hassl-3517	44	3	words	word	NOUN
hassl-3517	44	4	,	,	PUNCT
hassl-3517	44	5	while	while	SCONJ
hassl-3517	44	6	financial	financial	ADJ
hassl-3517	44	7	statement	statement	NOUN
hassl-3517	44	8	footnotes	footnote	NOUN
hassl-3517	44	9	can	can	AUX
hassl-3517	44	10	provide	provide	VERB
hassl-3517	44	11	important	important	ADJ
hassl-3517	44	12	quantitative	quantitative	ADJ
hassl-3517	44	13	information	information	NOUN
hassl-3517	44	14	,	,	PUNCT
hassl-3517	44	15	they	they	PRON
hassl-3517	44	16	may	may	AUX
hassl-3517	44	17	not	not	PART
hassl-3517	44	18	fully	fully	ADV
hassl-3517	44	19	capture	capture	VERB
hassl-3517	44	20	all	all	PRON
hassl-3517	44	21	of	of	ADP
hassl-3517	44	22	the	the	DET
hassl-3517	44	23	qualitative	qualitative	ADJ
hassl-3517	44	24	factors	factor	NOUN
hassl-3517	44	25	that	that	PRON
hassl-3517	44	26	can	can	AUX
hassl-3517	44	27	affect	affect	VERB
hassl-3517	44	28	a	a	DET
hassl-3517	44	29	company	company	NOUN
hassl-3517	44	30	's	's	PART
hassl-3517	44	31	financial	financial	ADJ
hassl-3517	44	32	performance	performance	NOUN
hassl-3517	44	33	and	and	CCONJ
hassl-3517	44	34	stock	stock	NOUN
hassl-3517	44	35	prices	price	NOUN
hassl-3517	44	36	(	(	PUNCT
hassl-3517	44	37	tetlock	tetlock	NOUN
hassl-3517	44	38	et	et	PROPN
hassl-3517	44	39	al	al	PROPN
hassl-3517	44	40	.	.	PROPN
hassl-3517	44	41	,	,	PUNCT
hassl-3517	44	42	2008	2008	NUM
hassl-3517	44	43	)	)	PUNCT
hassl-3517	44	44	.	.	PUNCT
hassl-3517	45	1	therefore	therefore	ADV
hassl-3517	45	2	,	,	PUNCT
hassl-3517	45	3	it	it	PRON
hassl-3517	45	4	is	be	AUX
hassl-3517	45	5	important	important	ADJ
hassl-3517	45	6	for	for	SCONJ
hassl-3517	45	7	auditors	auditor	NOUN
hassl-3517	45	8	and	and	CCONJ
hassl-3517	45	9	companies	company	NOUN
hassl-3517	45	10	to	to	PART
hassl-3517	45	11	also	also	ADV
hassl-3517	45	12	consider	consider	VERB
hassl-3517	45	13	and	and	CCONJ
hassl-3517	45	14	provide	provide	VERB
hassl-3517	45	15	relevant	relevant	ADJ
hassl-3517	45	16	qualitative	qualitative	ADJ
hassl-3517	45	17	information	information	NOUN
hassl-3517	45	18	in	in	ADP
hassl-3517	45	19	financial	financial	ADJ
hassl-3517	45	20	reporting	reporting	NOUN
hassl-3517	45	21	in	in	ADP
hassl-3517	45	22	order	order	NOUN
hassl-3517	45	23	to	to	PART
hassl-3517	45	24	provide	provide	VERB
hassl-3517	45	25	a	a	DET
hassl-3517	45	26	more	more	ADV
hassl-3517	45	27	comprehensive	comprehensive	ADJ
hassl-3517	45	28	view	view	NOUN
hassl-3517	45	29	of	of	ADP
hassl-3517	45	30	the	the	DET
hassl-3517	45	31	company	company	NOUN
hassl-3517	45	32	's	's	PART
hassl-3517	45	33	financial	financial	ADJ
hassl-3517	45	34	and	and	CCONJ
hassl-3517	45	35	business	business	NOUN
hassl-3517	45	36	condition	condition	NOUN
hassl-3517	45	37	to	to	ADP
hassl-3517	45	38	stakeholders	stakeholder	NOUN
hassl-3517	45	39	.	.	PUNCT
hassl-3517	46	1	in	in	ADP
hassl-3517	46	2	addition	addition	NOUN
hassl-3517	46	3	,	,	PUNCT
hassl-3517	46	4	the	the	DET
hassl-3517	46	5	potential	potential	ADJ
hassl-3517	46	6	audit	audit	NOUN
hassl-3517	46	7	fees	fee	NOUN
hassl-3517	46	8	to	to	ADP
hassl-3517	46	9	clients	client	NOUN
hassl-3517	46	10	for	for	ADP
hassl-3517	46	11	the	the	DET
hassl-3517	46	12	proximity	proximity	NOUN
hassl-3517	46	13	and	and	CCONJ
hassl-3517	46	14	distance	distance	NOUN
hassl-3517	46	15	of	of	ADP
hassl-3517	46	16	the	the	DET
hassl-3517	46	17	two	two	NUM
hassl-3517	46	18	have	have	VERB
hassl-3517	46	19	the	the	DET
hassl-3517	46	20	potential	potential	NOUN
hassl-3517	46	21	to	to	PART
hassl-3517	46	22	produce	produce	VERB
hassl-3517	46	23	synergies	synergy	NOUN
hassl-3517	46	24	of	of	ADP
hassl-3517	46	25	power	power	NOUN
hassl-3517	46	26	that	that	PRON
hassl-3517	46	27	pass	pass	VERB
hassl-3517	46	28	through	through	ADP
hassl-3517	46	29	the	the	DET
hassl-3517	46	30	footnotes	footnote	NOUN
hassl-3517	46	31	of	of	ADP
hassl-3517	46	32	financial	financial	ADJ
hassl-3517	46	33	statements	statement	NOUN
hassl-3517	46	34	to	to	PART
hassl-3517	46	35	become	become	VERB
hassl-3517	46	36	easier	easy	ADJ
hassl-3517	46	37	to	to	PART
hassl-3517	46	38	read	read	VERB
hassl-3517	46	39	(	(	PUNCT
hassl-3517	46	40	wang	wang	PROPN
hassl-3517	46	41	,	,	PUNCT
hassl-3517	46	42	chen	chen	PROPN
hassl-3517	46	43	,	,	PUNCT
hassl-3517	46	44	li	li	PROPN
hassl-3517	46	45	,	,	PUNCT
hassl-3517	46	46	&	&	CCONJ
hassl-3517	46	47	tian	tian	ADJ
hassl-3517	46	48	,	,	PUNCT
hassl-3517	46	49	2021	2021	NUM
hassl-3517	46	50	)	)	PUNCT
hassl-3517	46	51	.	.	PUNCT
hassl-3517	47	1	unfortunately	unfortunately	ADV
hassl-3517	47	2	,	,	PUNCT
hassl-3517	47	3	much	much	ADJ
hassl-3517	47	4	of	of	ADP
hassl-3517	47	5	the	the	DET
hassl-3517	47	6	evidence	evidence	NOUN
hassl-3517	47	7	that	that	PRON
hassl-3517	47	8	has	have	AUX
hassl-3517	47	9	been	be	AUX
hassl-3517	47	10	done	do	VERB
hassl-3517	47	11	previously	previously	ADV
hassl-3517	47	12	has	have	VERB
hassl-3517	47	13	nothing	nothing	PRON
hassl-3517	47	14	to	to	PART
hassl-3517	47	15	do	do	VERB
hassl-3517	47	16	with	with	ADP
hassl-3517	47	17	the	the	DET
hassl-3517	47	18	geographical	geographical	ADJ
hassl-3517	47	19	proximity	proximity	NOUN
hassl-3517	47	20	and	and	CCONJ
hassl-3517	47	21	legibility	legibility	NOUN
hassl-3517	47	22	of	of	ADP
hassl-3517	47	23	financial	financial	ADJ
hassl-3517	47	24	footnotes	footnote	NOUN
hassl-3517	47	25	(	(	PUNCT
hassl-3517	47	26	blanco	blanco	PROPN
hassl-3517	47	27	,	,	PUNCT
hassl-3517	47	28	coram	coram	PROPN
hassl-3517	47	29	,	,	PUNCT
hassl-3517	47	30	dhole	dhole	PROPN
hassl-3517	47	31	,	,	PUNCT
hassl-3517	47	32	&	&	CCONJ
hassl-3517	47	33	kent	kent	PROPN
hassl-3517	47	34	,	,	PUNCT
hassl-3517	47	35	2021	2021	NUM
hassl-3517	47	36	;	;	PUNCT
hassl-3517	47	37	cho	cho	PROPN
hassl-3517	47	38	,	,	PUNCT
hassl-3517	47	39	hyeon	hyeon	PROPN
hassl-3517	47	40	,	,	PUNCT
hassl-3517	47	41	jung	jung	PROPN
hassl-3517	47	42	,	,	PUNCT
hassl-3517	47	43	&	&	CCONJ
hassl-3517	47	44	lee	lee	PROPN
hassl-3517	47	45	,	,	PUNCT
hassl-3517	47	46	2022	2022	NUM
hassl-3517	47	47	;	;	PUNCT
hassl-3517	47	48	wang	wang	PROPN
hassl-3517	47	49	et	et	PROPN
hassl-3517	47	50	al	al	PROPN
hassl-3517	47	51	.	.	PROPN
hassl-3517	47	52	,	,	PUNCT
hassl-3517	47	53	2021	2021	NUM
hassl-3517	47	54	)	)	PUNCT
hassl-3517	47	55	,	,	PUNCT
hassl-3517	47	56	and	and	CCONJ
hassl-3517	47	57	almost	almost	ADV
hassl-3517	47	58	no	no	PRON
hassl-3517	47	59	studies	study	NOUN
hassl-3517	47	60	have	have	AUX
hassl-3517	47	61	proven	prove	VERB
hassl-3517	47	62	successful	successful	ADJ
hassl-3517	47	63	in	in	ADP
hassl-3517	47	64	the	the	DET
hassl-3517	47	65	influence	influence	NOUN
hassl-3517	47	66	of	of	ADP
hassl-3517	47	67	those	those	PRON
hassl-3517	47	68	(	(	PUNCT
hassl-3517	47	69	xu	xu	INTJ
hassl-3517	47	70	et	et	PROPN
hassl-3517	47	71	al	al	PROPN
hassl-3517	47	72	.	.	PROPN
hassl-3517	47	73	,	,	PUNCT
hassl-3517	47	74	2020	2020	NUM
hassl-3517	47	75	)	)	PUNCT
hassl-3517	47	76	.	.	PUNCT
hassl-3517	48	1	previous	previous	ADJ
hassl-3517	48	2	studies	study	NOUN
hassl-3517	48	3	have	have	AUX
hassl-3517	48	4	focused	focus	VERB
hassl-3517	48	5	heavily	heavily	ADV
hassl-3517	48	6	on	on	ADP
hassl-3517	48	7	the	the	DET
hassl-3517	48	8	relationship	relationship	NOUN
hassl-3517	48	9	of	of	ADP
hassl-3517	48	10	audit	audit	NOUN
hassl-3517	48	11	and	and	CCONJ
hassl-3517	48	12	client	client	NOUN
hassl-3517	48	13	proximity	proximity	NOUN
hassl-3517	48	14	to	to	ADP
hassl-3517	48	15	the	the	DET
hassl-3517	48	16	readability	readability	NOUN
hassl-3517	48	17	of	of	ADP
hassl-3517	48	18	annual	annual	ADJ
hassl-3517	48	19	reports	report	NOUN
hassl-3517	48	20	but	but	CCONJ
hassl-3517	48	21	failed	fail	VERB
hassl-3517	48	22	to	to	PART
hassl-3517	48	23	find	find	VERB
hassl-3517	48	24	how	how	SCONJ
hassl-3517	48	25	the	the	DET
hassl-3517	48	26	footnotes	footnote	NOUN
hassl-3517	48	27	of	of	ADP
hassl-3517	48	28	financial	financial	ADJ
hassl-3517	48	29	statements	statement	NOUN
hassl-3517	48	30	also	also	ADV
hassl-3517	48	31	have	have	VERB
hassl-3517	48	32	the	the	DET
hassl-3517	48	33	potential	potential	NOUN
hassl-3517	48	34	to	to	PART
hassl-3517	48	35	have	have	AUX
hassl-3517	48	36	a	a	DET
hassl-3517	48	37	strong	strong	ADJ
hassl-3517	48	38	influence	influence	NOUN
hassl-3517	48	39	on	on	ADP
hassl-3517	48	40	the	the	DET
hassl-3517	48	41	consequences	consequence	NOUN
hassl-3517	48	42	of	of	ADP
hassl-3517	48	43	the	the	DET
hassl-3517	48	44	proximity	proximity	NOUN
hassl-3517	48	45	of	of	ADP
hassl-3517	48	46	auditors	auditor	NOUN
hassl-3517	48	47	and	and	CCONJ
hassl-3517	48	48	clients	client	NOUN
hassl-3517	48	49	(	(	PUNCT
hassl-3517	48	50	behn	behn	NOUN
hassl-3517	48	51	,	,	PUNCT
hassl-3517	48	52	choi	choi	NOUN
hassl-3517	48	53	,	,	PUNCT
hassl-3517	48	54	&	&	CCONJ
hassl-3517	48	55	kang	kang	PROPN
hassl-3517	48	56	,	,	PUNCT
hassl-3517	48	57	2008	2008	NUM
hassl-3517	48	58	;	;	PUNCT
hassl-3517	48	59	chin	chin	PROPN
hassl-3517	48	60	&	&	CCONJ
hassl-3517	48	61	chi	chi	PROPN
hassl-3517	48	62	,	,	PUNCT
hassl-3517	48	63	2009	2009	NUM
hassl-3517	48	64	)	)	PUNCT
hassl-3517	48	65	.	.	PUNCT
hassl-3517	49	1	audit	audit	NOUN
hassl-3517	49	2	fees	fee	NOUN
hassl-3517	49	3	are	be	AUX
hassl-3517	49	4	also	also	ADV
hassl-3517	49	5	taken	take	VERB
hassl-3517	49	6	into	into	ADP
hassl-3517	49	7	consideration	consideration	NOUN
hassl-3517	49	8	to	to	PART
hassl-3517	49	9	determine	determine	VERB
hassl-3517	49	10	whether	whether	SCONJ
hassl-3517	49	11	the	the	DET
hassl-3517	49	12	footnotes	footnote	NOUN
hassl-3517	49	13	of	of	ADP
hassl-3517	49	14	the	the	DET
hassl-3517	49	15	report	report	NOUN
hassl-3517	49	16	become	become	VERB
hassl-3517	49	17	less	less	ADV
hassl-3517	49	18	hard	hard	ADJ
hassl-3517	49	19	-	-	PUNCT
hassl-3517	49	20	to	to	PART
hassl-3517	49	21	-	-	PUNCT
hassl-3517	49	22	read	read	NOUN
hassl-3517	49	23	.	.	PUNCT
hassl-3517	50	1	auditors	auditor	NOUN
hassl-3517	50	2	can	can	AUX
hassl-3517	50	3	see	see	VERB
hassl-3517	50	4	the	the	DET
hassl-3517	50	5	complex	complex	ADJ
hassl-3517	50	6	strategy	strategy	NOUN
hassl-3517	50	7	language	language	NOUN
hassl-3517	50	8	used	use	VERB
hassl-3517	50	9	in	in	ADP
hassl-3517	50	10	financial	financial	ADJ
hassl-3517	50	11	statements	statement	NOUN
hassl-3517	50	12	and	and	CCONJ
hassl-3517	50	13	related	related	ADJ
hassl-3517	50	14	actions	action	NOUN
hassl-3517	50	15	.	.	PUNCT
hassl-3517	51	1	audit	audit	NOUN
hassl-3517	51	2	fees	fee	NOUN
hassl-3517	51	3	can	can	AUX
hassl-3517	51	4	indeed	indeed	ADV
hassl-3517	51	5	be	be	AUX
hassl-3517	51	6	a	a	DET
hassl-3517	51	7	factor	factor	NOUN
hassl-3517	51	8	that	that	PRON
hassl-3517	51	9	affects	affect	VERB
hassl-3517	51	10	the	the	DET
hassl-3517	51	11	clarity	clarity	NOUN
hassl-3517	51	12	of	of	ADP
hassl-3517	51	13	financial	financial	ADJ
hassl-3517	51	14	statement	statement	NOUN
hassl-3517	51	15	footnotes	footnote	NOUN
hassl-3517	51	16	.	.	PUNCT
hassl-3517	52	1	as	as	SCONJ
hassl-3517	52	2	noted	note	VERB
hassl-3517	52	3	in	in	ADP
hassl-3517	52	4	previous	previous	ADJ
hassl-3517	52	5	research	research	NOUN
hassl-3517	52	6	(	(	PUNCT
hassl-3517	52	7	e.g.	e.g.	ADV
hassl-3517	52	8	,	,	PUNCT
hassl-3517	52	9	lim	lim	PROPN
hassl-3517	52	10	et	et	PROPN
hassl-3517	52	11	al	al	PROPN
hassl-3517	52	12	.	.	PROPN
hassl-3517	53	1	(	(	PUNCT
hassl-3517	53	2	2018	2018	NUM
hassl-3517	53	3	)	)	PUNCT
hassl-3517	53	4	)	)	PUNCT
hassl-3517	54	1	,	,	PUNCT
hassl-3517	54	2	auditors	auditor	NOUN
hassl-3517	54	3	can	can	AUX
hassl-3517	54	4	play	play	VERB
hassl-3517	54	5	a	a	DET
hassl-3517	54	6	key	key	ADJ
hassl-3517	54	7	role	role	NOUN
hassl-3517	54	8	in	in	ADP
hassl-3517	54	9	ensuring	ensure	VERB
hassl-3517	54	10	that	that	SCONJ
hassl-3517	54	11	financial	financial	ADJ
hassl-3517	54	12	statement	statement	NOUN
hassl-3517	54	13	footnotes	footnote	NOUN
hassl-3517	54	14	are	be	AUX
hassl-3517	54	15	clear	clear	ADJ
hassl-3517	54	16	humanities	humanity	NOUN
hassl-3517	54	17	and	and	CCONJ
hassl-3517	54	18	social	social	ADJ
hassl-3517	54	19	sciences	science	NOUN
hassl-3517	54	20	letters	letter	NOUN
hassl-3517	54	21	,	,	PUNCT
hassl-3517	54	22	2023	2023	NUM
hassl-3517	54	23	,	,	PUNCT
hassl-3517	54	24	11(4	11(4	NUM
hassl-3517	54	25	):	):	PUNCT
hassl-3517	54	26	377	377	NUM
hassl-3517	54	27	-	-	SYM
hassl-3517	54	28	398	398	NUM
hassl-3517	54	29	379	379	NUM
hassl-3517	54	30	©	©	PROPN
hassl-3517	54	31	2023conscientia	2023conscientia	NUM
hassl-3517	54	32	beam	beam	NOUN
hassl-3517	54	33	.	.	PUNCT
hassl-3517	55	1	all	all	DET
hassl-3517	55	2	rights	right	NOUN
hassl-3517	55	3	reserved	reserve	VERB
hassl-3517	55	4	.	.	PUNCT
hassl-3517	56	1	and	and	CCONJ
hassl-3517	56	2	easily	easily	ADV
hassl-3517	56	3	understandable	understandable	ADJ
hassl-3517	56	4	to	to	ADP
hassl-3517	56	5	stakeholders	stakeholder	NOUN
hassl-3517	56	6	.	.	PUNCT
hassl-3517	57	1	nevertheless	nevertheless	ADV
hassl-3517	57	2	,	,	PUNCT
hassl-3517	57	3	auditors	auditor	NOUN
hassl-3517	57	4	may	may	AUX
hassl-3517	57	5	encounter	encounter	VERB
hassl-3517	57	6	difficulties	difficulty	NOUN
hassl-3517	57	7	when	when	SCONJ
hassl-3517	57	8	attempting	attempt	VERB
hassl-3517	57	9	to	to	PART
hassl-3517	57	10	interpret	interpret	VERB
hassl-3517	57	11	intricate	intricate	ADJ
hassl-3517	57	12	financial	financial	ADJ
hassl-3517	57	13	terminology	terminology	NOUN
hassl-3517	57	14	and	and	CCONJ
hassl-3517	57	15	associated	associate	VERB
hassl-3517	57	16	practices	practice	NOUN
hassl-3517	57	17	employed	employ	VERB
hassl-3517	57	18	by	by	ADP
hassl-3517	57	19	corporations	corporation	NOUN
hassl-3517	57	20	.	.	PUNCT
hassl-3517	58	1	higher	high	ADJ
hassl-3517	58	2	audit	audit	NOUN
hassl-3517	58	3	fees	fee	NOUN
hassl-3517	58	4	may	may	AUX
hassl-3517	58	5	provide	provide	VERB
hassl-3517	58	6	incentives	incentive	NOUN
hassl-3517	58	7	for	for	SCONJ
hassl-3517	58	8	auditors	auditor	NOUN
hassl-3517	58	9	to	to	PART
hassl-3517	58	10	devote	devote	VERB
hassl-3517	58	11	more	more	ADJ
hassl-3517	58	12	time	time	NOUN
hassl-3517	58	13	and	and	CCONJ
hassl-3517	58	14	resources	resource	NOUN
hassl-3517	58	15	to	to	PART
hassl-3517	58	16	thoroughly	thoroughly	ADV
hassl-3517	58	17	reviewing	review	VERB
hassl-3517	58	18	and	and	CCONJ
hassl-3517	58	19	understanding	understand	VERB
hassl-3517	58	20	the	the	DET
hassl-3517	58	21	financial	financial	ADJ
hassl-3517	58	22	statement	statement	NOUN
hassl-3517	58	23	footnotes	footnote	NOUN
hassl-3517	58	24	and	and	CCONJ
hassl-3517	58	25	to	to	PART
hassl-3517	58	26	communicate	communicate	VERB
hassl-3517	58	27	any	any	DET
hassl-3517	58	28	findings	finding	NOUN
hassl-3517	58	29	or	or	CCONJ
hassl-3517	58	30	concerns	concern	NOUN
hassl-3517	58	31	to	to	ADP
hassl-3517	58	32	the	the	DET
hassl-3517	58	33	company	company	NOUN
hassl-3517	58	34	's	's	PART
hassl-3517	58	35	management	management	NOUN
hassl-3517	58	36	.	.	PUNCT
hassl-3517	59	1	this	this	PRON
hassl-3517	59	2	can	can	AUX
hassl-3517	59	3	help	help	VERB
hassl-3517	59	4	ensure	ensure	VERB
hassl-3517	59	5	that	that	SCONJ
hassl-3517	59	6	the	the	DET
hassl-3517	59	7	footnotes	footnote	NOUN
hassl-3517	59	8	are	be	AUX
hassl-3517	59	9	clear	clear	ADJ
hassl-3517	59	10	,	,	PUNCT
hassl-3517	59	11	accurate	accurate	ADJ
hassl-3517	59	12	,	,	PUNCT
hassl-3517	59	13	and	and	CCONJ
hassl-3517	59	14	compliant	compliant	ADJ
hassl-3517	59	15	with	with	ADP
hassl-3517	59	16	relevant	relevant	ADJ
hassl-3517	59	17	accounting	accounting	NOUN
hassl-3517	59	18	standards	standard	NOUN
hassl-3517	59	19	and	and	CCONJ
hassl-3517	59	20	regulations	regulation	NOUN
hassl-3517	59	21	.	.	PUNCT
hassl-3517	60	1	in	in	ADP
hassl-3517	60	2	addition	addition	NOUN
hassl-3517	60	3	,	,	PUNCT
hassl-3517	60	4	the	the	DET
hassl-3517	60	5	audit	audit	NOUN
hassl-3517	60	6	fee	fee	NOUN
hassl-3517	60	7	can	can	AUX
hassl-3517	60	8	also	also	ADV
hassl-3517	60	9	reflect	reflect	VERB
hassl-3517	60	10	the	the	DET
hassl-3517	60	11	complexity	complexity	NOUN
hassl-3517	60	12	and	and	CCONJ
hassl-3517	60	13	risk	risk	NOUN
hassl-3517	60	14	involved	involve	VERB
hassl-3517	60	15	in	in	ADP
hassl-3517	60	16	auditing	audit	VERB
hassl-3517	60	17	the	the	DET
hassl-3517	60	18	financial	financial	ADJ
hassl-3517	60	19	statements	statement	NOUN
hassl-3517	60	20	of	of	ADP
hassl-3517	60	21	a	a	DET
hassl-3517	60	22	particular	particular	ADJ
hassl-3517	60	23	company	company	NOUN
hassl-3517	60	24	.	.	PUNCT
hassl-3517	61	1	higher	high	ADJ
hassl-3517	61	2	audit	audit	NOUN
hassl-3517	61	3	fees	fee	NOUN
hassl-3517	61	4	may	may	AUX
hassl-3517	61	5	be	be	AUX
hassl-3517	61	6	charged	charge	VERB
hassl-3517	61	7	for	for	ADP
hassl-3517	61	8	companies	company	NOUN
hassl-3517	61	9	with	with	ADP
hassl-3517	61	10	more	more	ADV
hassl-3517	61	11	complex	complex	ADJ
hassl-3517	61	12	financial	financial	ADJ
hassl-3517	61	13	statements	statement	NOUN
hassl-3517	61	14	or	or	CCONJ
hassl-3517	61	15	higher	high	ADJ
hassl-3517	61	16	risk	risk	NOUN
hassl-3517	61	17	factors	factor	NOUN
hassl-3517	61	18	,	,	PUNCT
hassl-3517	61	19	which	which	PRON
hassl-3517	61	20	may	may	AUX
hassl-3517	61	21	require	require	VERB
hassl-3517	61	22	additional	additional	ADJ
hassl-3517	61	23	time	time	NOUN
hassl-3517	61	24	and	and	CCONJ
hassl-3517	61	25	resources	resource	NOUN
hassl-3517	61	26	from	from	ADP
hassl-3517	61	27	the	the	DET
hassl-3517	61	28	auditor	auditor	NOUN
hassl-3517	61	29	to	to	PART
hassl-3517	61	30	properly	properly	ADV
hassl-3517	61	31	review	review	VERB
hassl-3517	61	32	and	and	CCONJ
hassl-3517	61	33	assess	assess	NOUN
hassl-3517	61	34	.	.	PUNCT
hassl-3517	62	1	this	this	DET
hassl-3517	62	2	study	study	NOUN
hassl-3517	62	3	aims	aim	VERB
hassl-3517	62	4	to	to	PART
hassl-3517	62	5	investigate	investigate	VERB
hassl-3517	62	6	whether	whether	SCONJ
hassl-3517	62	7	the	the	DET
hassl-3517	62	8	geographical	geographical	ADJ
hassl-3517	62	9	proximity	proximity	NOUN
hassl-3517	62	10	of	of	ADP
hassl-3517	62	11	the	the	DET
hassl-3517	62	12	auditor	auditor	NOUN
hassl-3517	62	13	to	to	ADP
hassl-3517	62	14	his	his	PRON
hassl-3517	62	15	client	client	NOUN
hassl-3517	62	16	has	have	VERB
hassl-3517	62	17	an	an	DET
hassl-3517	62	18	impact	impact	NOUN
hassl-3517	62	19	on	on	ADP
hassl-3517	62	20	the	the	DET
hassl-3517	62	21	hard	hard	ADJ
hassl-3517	62	22	-	-	PUNCT
hassl-3517	62	23	to	to	AUX
hassl-3517	62	24	-	-	PUNCT
hassl-3517	62	25	read	read	VERB
hassl-3517	62	26	financial	financial	ADJ
hassl-3517	62	27	statement	statement	NOUN
hassl-3517	62	28	footnotes	footnote	NOUN
hassl-3517	62	29	.	.	PUNCT
hassl-3517	63	1	in	in	ADP
hassl-3517	63	2	addition	addition	NOUN
hassl-3517	63	3	,	,	PUNCT
hassl-3517	63	4	we	we	PRON
hassl-3517	63	5	also	also	ADV
hassl-3517	63	6	investigate	investigate	VERB
hassl-3517	63	7	whether	whether	SCONJ
hassl-3517	63	8	the	the	DET
hassl-3517	63	9	interaction	interaction	NOUN
hassl-3517	63	10	effect	effect	NOUN
hassl-3517	63	11	of	of	ADP
hassl-3517	63	12	audit	audit	NOUN
hassl-3517	63	13	fees	fee	NOUN
hassl-3517	63	14	can	can	AUX
hassl-3517	63	15	motivate	motivate	VERB
hassl-3517	63	16	auditors	auditor	NOUN
hassl-3517	63	17	to	to	PART
hassl-3517	63	18	provide	provide	VERB
hassl-3517	63	19	more	more	ADV
hassl-3517	63	20	productive	productive	ADJ
hassl-3517	63	21	and	and	CCONJ
hassl-3517	63	22	readable	readable	ADJ
hassl-3517	63	23	information	information	NOUN
hassl-3517	63	24	(	(	PUNCT
hassl-3517	63	25	becker	becker	NOUN
hassl-3517	63	26	,	,	PUNCT
hassl-3517	63	27	defond	defond	NOUN
hassl-3517	63	28	,	,	PUNCT
hassl-3517	63	29	jiambalvo	jiambalvo	ADJ
hassl-3517	63	30	,	,	PUNCT
hassl-3517	63	31	&	&	CCONJ
hassl-3517	63	32	subramanyam	subramanyam	NOUN
hassl-3517	63	33	,	,	PUNCT
hassl-3517	63	34	1998	1998	NUM
hassl-3517	63	35	;	;	PUNCT
hassl-3517	63	36	behn	behn	PROPN
hassl-3517	63	37	et	et	PROPN
hassl-3517	63	38	al	al	PROPN
hassl-3517	63	39	.	.	PROPN
hassl-3517	63	40	,	,	PUNCT
hassl-3517	63	41	2008	2008	NUM
hassl-3517	63	42	;	;	PUNCT
hassl-3517	63	43	chin	chin	PROPN
hassl-3517	63	44	&	&	CCONJ
hassl-3517	63	45	chi	chi	PROPN
hassl-3517	63	46	,	,	PUNCT
hassl-3517	63	47	2009	2009	NUM
hassl-3517	63	48	;	;	PUNCT
hassl-3517	63	49	deangelo	deangelo	PROPN
hassl-3517	63	50	,	,	PUNCT
hassl-3517	63	51	1981	1981	NUM
hassl-3517	63	52	;	;	PUNCT
hassl-3517	63	53	geiger	geiger	PROPN
hassl-3517	63	54	&	&	CCONJ
hassl-3517	63	55	rama	rama	PROPN
hassl-3517	63	56	,	,	PUNCT
hassl-3517	63	57	2006	2006	NUM
hassl-3517	63	58	)	)	PUNCT
hassl-3517	63	59	.	.	PUNCT
hassl-3517	64	1	it	it	PRON
hassl-3517	64	2	is	be	AUX
hassl-3517	64	3	possible	possible	ADJ
hassl-3517	64	4	that	that	SCONJ
hassl-3517	64	5	audit	audit	NOUN
hassl-3517	64	6	quality	quality	NOUN
hassl-3517	64	7	will	will	AUX
hassl-3517	64	8	have	have	VERB
hassl-3517	64	9	a	a	DET
hassl-3517	64	10	significant	significant	ADJ
hassl-3517	64	11	effect	effect	NOUN
hassl-3517	64	12	on	on	ADP
hassl-3517	64	13	financial	financial	ADJ
hassl-3517	64	14	statement	statement	NOUN
hassl-3517	64	15	footnotes	footnote	NOUN
hassl-3517	64	16	when	when	SCONJ
hassl-3517	64	17	they	they	PRON
hassl-3517	64	18	are	be	AUX
hassl-3517	64	19	not	not	PART
hassl-3517	64	20	closed	close	VERB
hassl-3517	64	21	from	from	ADP
hassl-3517	64	22	their	their	PRON
hassl-3517	64	23	clients	client	NOUN
hassl-3517	64	24	.	.	PUNCT
hassl-3517	65	1	geographic	geographic	ADJ
hassl-3517	65	2	proximity	proximity	NOUN
hassl-3517	65	3	will	will	AUX
hassl-3517	65	4	stimulate	stimulate	VERB
hassl-3517	65	5	auditors	auditor	NOUN
hassl-3517	65	6	to	to	PART
hassl-3517	65	7	be	be	AUX
hassl-3517	65	8	more	more	ADV
hassl-3517	65	9	independent	independent	ADJ
hassl-3517	65	10	,	,	PUNCT
hassl-3517	65	11	and	and	CCONJ
hassl-3517	65	12	the	the	DET
hassl-3517	65	13	resulting	result	VERB
hassl-3517	65	14	audit	audit	NOUN
hassl-3517	65	15	quality	quality	NOUN
hassl-3517	65	16	will	will	AUX
hassl-3517	65	17	increase	increase	VERB
hassl-3517	65	18	the	the	DET
hassl-3517	65	19	readability	readability	NOUN
hassl-3517	65	20	of	of	ADP
hassl-3517	65	21	financial	financial	ADJ
hassl-3517	65	22	statement	statement	NOUN
hassl-3517	65	23	footnotes	footnote	NOUN
hassl-3517	65	24	.	.	PUNCT
hassl-3517	66	1	in	in	ADP
hassl-3517	66	2	addition	addition	NOUN
hassl-3517	66	3	,	,	PUNCT
hassl-3517	66	4	large	large	ADJ
hassl-3517	66	5	auditors	auditor	NOUN
hassl-3517	66	6	are	be	AUX
hassl-3517	66	7	motivated	motivated	ADJ
hassl-3517	66	8	to	to	PART
hassl-3517	66	9	maintain	maintain	VERB
hassl-3517	66	10	their	their	PRON
hassl-3517	66	11	independence	independence	NOUN
hassl-3517	66	12	without	without	ADP
hassl-3517	66	13	sacrificing	sacrifice	VERB
hassl-3517	66	14	their	their	PRON
hassl-3517	66	15	professionalism	professionalism	NOUN
hassl-3517	66	16	to	to	ADP
hassl-3517	66	17	one	one	NUM
hassl-3517	66	18	high	high	ADJ
hassl-3517	66	19	-	-	PUNCT
hassl-3517	66	20	risk	risk	NOUN
hassl-3517	66	21	client	client	NOUN
hassl-3517	66	22	in	in	ADP
hassl-3517	66	23	exchange	exchange	NOUN
hassl-3517	66	24	for	for	ADP
hassl-3517	66	25	higher	high	ADJ
hassl-3517	66	26	fees	fee	NOUN
hassl-3517	66	27	,	,	PUNCT
hassl-3517	66	28	taking	take	VERB
hassl-3517	66	29	into	into	ADP
hassl-3517	66	30	account	account	NOUN
hassl-3517	66	31	their	their	PRON
hassl-3517	66	32	reputation	reputation	NOUN
hassl-3517	66	33	and	and	CCONJ
hassl-3517	66	34	opportunity	opportunity	NOUN
hassl-3517	66	35	costs	cost	NOUN
hassl-3517	66	36	(	(	PUNCT
hassl-3517	66	37	deangelo	deangelo	PROPN
hassl-3517	66	38	,	,	PUNCT
hassl-3517	66	39	1981	1981	NUM
hassl-3517	66	40	;	;	PUNCT
hassl-3517	66	41	seifzadeh	seifzadeh	PROPN
hassl-3517	66	42	et	et	PROPN
hassl-3517	66	43	al	al	PROPN
hassl-3517	66	44	.	.	PROPN
hassl-3517	66	45	,	,	PUNCT
hassl-3517	66	46	2021	2021	NUM
hassl-3517	66	47	)	)	PUNCT
hassl-3517	66	48	.	.	PUNCT
hassl-3517	67	1	the	the	DET
hassl-3517	67	2	importance	importance	NOUN
hassl-3517	67	3	of	of	ADP
hassl-3517	67	4	auditor	auditor	NOUN
hassl-3517	67	5	independence	independence	NOUN
hassl-3517	67	6	has	have	AUX
hassl-3517	67	7	increased	increase	VERB
hassl-3517	67	8	significantly	significantly	ADV
hassl-3517	67	9	in	in	ADP
hassl-3517	67	10	its	its	PRON
hassl-3517	67	11	role	role	NOUN
hassl-3517	67	12	of	of	ADP
hassl-3517	67	13	ensuring	ensure	VERB
hassl-3517	67	14	the	the	DET
hassl-3517	67	15	accuracy	accuracy	NOUN
hassl-3517	67	16	and	and	CCONJ
hassl-3517	67	17	reliability	reliability	NOUN
hassl-3517	67	18	of	of	ADP
hassl-3517	67	19	financial	financial	ADJ
hassl-3517	67	20	statements	statement	NOUN
hassl-3517	67	21	provided	provide	VERB
hassl-3517	67	22	by	by	ADP
hassl-3517	67	23	clients	client	NOUN
hassl-3517	67	24	for	for	ADP
hassl-3517	67	25	information	information	NOUN
hassl-3517	67	26	users	user	NOUN
hassl-3517	67	27	.	.	PUNCT
hassl-3517	68	1	the	the	DET
hassl-3517	68	2	influence	influence	NOUN
hassl-3517	68	3	of	of	ADP
hassl-3517	68	4	high	high	ADJ
hassl-3517	68	5	risk	risk	NOUN
hassl-3517	68	6	customers	customer	NOUN
hassl-3517	68	7	on	on	ADP
hassl-3517	68	8	auditor	auditor	NOUN
hassl-3517	68	9	independence	independence	NOUN
hassl-3517	68	10	is	be	AUX
hassl-3517	68	11	a	a	DET
hassl-3517	68	12	significant	significant	ADJ
hassl-3517	68	13	concern	concern	NOUN
hassl-3517	68	14	,	,	PUNCT
hassl-3517	68	15	necessitating	necessitate	VERB
hassl-3517	68	16	auditors	auditor	NOUN
hassl-3517	68	17	to	to	PART
hassl-3517	68	18	uphold	uphold	VERB
hassl-3517	68	19	independence	independence	NOUN
hassl-3517	68	20	and	and	CCONJ
hassl-3517	68	21	objectivity	objectivity	NOUN
hassl-3517	68	22	when	when	SCONJ
hassl-3517	68	23	doing	do	VERB
hassl-3517	68	24	audits	audits	NOUN
hassl-3517	68	25	(	(	PUNCT
hassl-3517	68	26	behn	behn	PROPN
hassl-3517	68	27	et	et	PROPN
hassl-3517	68	28	al	al	PROPN
hassl-3517	68	29	.	.	PROPN
hassl-3517	68	30	,	,	PUNCT
hassl-3517	68	31	2008	2008	NUM
hassl-3517	68	32	;	;	PUNCT
hassl-3517	68	33	chin	chin	PROPN
hassl-3517	68	34	&	&	CCONJ
hassl-3517	68	35	chi	chi	PROPN
hassl-3517	68	36	,	,	PUNCT
hassl-3517	68	37	2009	2009	NUM
hassl-3517	68	38	;	;	PUNCT
hassl-3517	68	39	tetlock	tetlock	NOUN
hassl-3517	68	40	et	et	PROPN
hassl-3517	68	41	al	al	PROPN
hassl-3517	68	42	.	.	PROPN
hassl-3517	68	43	,	,	PUNCT
hassl-3517	68	44	2008	2008	NUM
hassl-3517	68	45	)	)	PUNCT
hassl-3517	68	46	.	.	PUNCT
hassl-3517	69	1	in	in	ADP
hassl-3517	69	2	this	this	DET
hassl-3517	69	3	context	context	NOUN
hassl-3517	69	4	,	,	PUNCT
hassl-3517	69	5	audit	audit	NOUN
hassl-3517	69	6	fees	fee	NOUN
hassl-3517	69	7	can	can	AUX
hassl-3517	69	8	also	also	ADV
hassl-3517	69	9	affect	affect	VERB
hassl-3517	69	10	auditor	auditor	NOUN
hassl-3517	69	11	independence	independence	NOUN
hassl-3517	69	12	and	and	CCONJ
hassl-3517	69	13	the	the	DET
hassl-3517	69	14	quality	quality	NOUN
hassl-3517	69	15	of	of	ADP
hassl-3517	69	16	the	the	DET
hassl-3517	69	17	audit	audit	NOUN
hassl-3517	69	18	performed	perform	VERB
hassl-3517	69	19	.	.	PUNCT
hassl-3517	70	1	if	if	SCONJ
hassl-3517	70	2	the	the	DET
hassl-3517	70	3	audit	audit	NOUN
hassl-3517	70	4	fees	fee	NOUN
hassl-3517	70	5	are	be	AUX
hassl-3517	70	6	too	too	ADV
hassl-3517	70	7	low	low	ADJ
hassl-3517	70	8	,	,	PUNCT
hassl-3517	70	9	auditors	auditor	NOUN
hassl-3517	70	10	may	may	AUX
hassl-3517	70	11	be	be	AUX
hassl-3517	70	12	tempted	tempt	VERB
hassl-3517	70	13	to	to	PART
hassl-3517	70	14	sacrifice	sacrifice	VERB
hassl-3517	70	15	audit	audit	NOUN
hassl-3517	70	16	quality	quality	NOUN
hassl-3517	70	17	to	to	PART
hassl-3517	70	18	meet	meet	VERB
hassl-3517	70	19	cost	cost	NOUN
hassl-3517	70	20	targets	target	NOUN
hassl-3517	70	21	and	and	CCONJ
hassl-3517	70	22	maintain	maintain	VERB
hassl-3517	70	23	relationships	relationship	NOUN
hassl-3517	70	24	with	with	ADP
hassl-3517	70	25	clients	client	NOUN
hassl-3517	70	26	(	(	PUNCT
hassl-3517	70	27	ismail	ismail	PROPN
hassl-3517	70	28	et	et	PROPN
hassl-3517	70	29	al	al	PROPN
hassl-3517	70	30	.	.	PROPN
hassl-3517	70	31	,	,	PUNCT
hassl-3517	70	32	2013	2013	NUM
hassl-3517	70	33	;	;	PUNCT
hassl-3517	70	34	lim	lim	PROPN
hassl-3517	70	35	et	et	PROPN
hassl-3517	70	36	al	al	PROPN
hassl-3517	70	37	.	.	PROPN
hassl-3517	70	38	,	,	PUNCT
hassl-3517	70	39	2018	2018	NUM
hassl-3517	70	40	)	)	PUNCT
hassl-3517	70	41	.	.	PUNCT
hassl-3517	71	1	on	on	ADP
hassl-3517	71	2	the	the	DET
hassl-3517	71	3	other	other	ADJ
hassl-3517	71	4	hand	hand	NOUN
hassl-3517	71	5	,	,	PUNCT
hassl-3517	71	6	audit	audit	NOUN
hassl-3517	71	7	fees	fee	NOUN
hassl-3517	71	8	that	that	PRON
hassl-3517	71	9	are	be	AUX
hassl-3517	71	10	too	too	ADV
hassl-3517	71	11	high	high	ADJ
hassl-3517	71	12	can	can	AUX
hassl-3517	71	13	be	be	AUX
hassl-3517	71	14	a	a	DET
hassl-3517	71	15	factor	factor	NOUN
hassl-3517	71	16	that	that	PRON
hassl-3517	71	17	hinders	hinder	VERB
hassl-3517	71	18	clients	client	NOUN
hassl-3517	71	19	from	from	ADP
hassl-3517	71	20	using	use	VERB
hassl-3517	71	21	audit	audit	NOUN
hassl-3517	71	22	services	service	NOUN
hassl-3517	71	23	.	.	PUNCT
hassl-3517	72	1	therefore	therefore	ADV
hassl-3517	72	2	,	,	PUNCT
hassl-3517	72	3	it	it	PRON
hassl-3517	72	4	is	be	AUX
hassl-3517	72	5	important	important	ADJ
hassl-3517	72	6	for	for	SCONJ
hassl-3517	72	7	auditors	auditor	NOUN
hassl-3517	72	8	to	to	PART
hassl-3517	72	9	determine	determine	VERB
hassl-3517	72	10	a	a	DET
hassl-3517	72	11	reasonable	reasonable	ADJ
hassl-3517	72	12	audit	audit	NOUN
hassl-3517	72	13	price	price	NOUN
hassl-3517	72	14	and	and	CCONJ
hassl-3517	72	15	consider	consider	VERB
hassl-3517	72	16	the	the	DET
hassl-3517	72	17	balance	balance	NOUN
hassl-3517	72	18	between	between	ADP
hassl-3517	72	19	the	the	DET
hassl-3517	72	20	cost	cost	NOUN
hassl-3517	72	21	and	and	CCONJ
hassl-3517	72	22	quality	quality	NOUN
hassl-3517	72	23	of	of	ADP
hassl-3517	72	24	the	the	DET
hassl-3517	72	25	audit	audit	NOUN
hassl-3517	72	26	performed	perform	VERB
hassl-3517	72	27	.	.	PUNCT
hassl-3517	73	1	meanwhile	meanwhile	ADV
hassl-3517	73	2	,	,	PUNCT
hassl-3517	73	3	hiring	hire	VERB
hassl-3517	73	4	specialist	specialist	ADJ
hassl-3517	73	5	auditors	auditor	NOUN
hassl-3517	73	6	has	have	AUX
hassl-3517	73	7	proven	prove	VERB
hassl-3517	73	8	to	to	PART
hassl-3517	73	9	be	be	AUX
hassl-3517	73	10	a	a	DET
hassl-3517	73	11	better	well	ADJ
hassl-3517	73	12	risk	risk	NOUN
hassl-3517	73	13	management	management	NOUN
hassl-3517	73	14	effort	effort	NOUN
hassl-3517	73	15	.	.	PUNCT
hassl-3517	74	1	when	when	SCONJ
hassl-3517	74	2	faced	face	VERB
hassl-3517	74	3	with	with	ADP
hassl-3517	74	4	highrisk	highrisk	NOUN
hassl-3517	74	5	clients	client	NOUN
hassl-3517	74	6	,	,	PUNCT
hassl-3517	74	7	auditors	auditor	NOUN
hassl-3517	74	8	with	with	ADP
hassl-3517	74	9	extensive	extensive	ADJ
hassl-3517	74	10	experience	experience	NOUN
hassl-3517	74	11	in	in	ADP
hassl-3517	74	12	the	the	DET
hassl-3517	74	13	relevant	relevant	ADJ
hassl-3517	74	14	industry	industry	NOUN
hassl-3517	74	15	are	be	AUX
hassl-3517	74	16	more	more	ADV
hassl-3517	74	17	likely	likely	ADJ
hassl-3517	74	18	to	to	PART
hassl-3517	74	19	detect	detect	VERB
hassl-3517	74	20	errors	error	NOUN
hassl-3517	74	21	and	and	CCONJ
hassl-3517	74	22	hidden	hidden	ADJ
hassl-3517	74	23	information	information	NOUN
hassl-3517	74	24	and	and	CCONJ
hassl-3517	74	25	thus	thus	ADV
hassl-3517	74	26	reduce	reduce	VERB
hassl-3517	74	27	the	the	DET
hassl-3517	74	28	risk	risk	NOUN
hassl-3517	74	29	of	of	ADP
hassl-3517	74	30	misstatement	misstatement	NOUN
hassl-3517	74	31	–	–	PUNCT
hassl-3517	74	32	that	that	ADV
hassl-3517	74	33	is	be	AUX
hassl-3517	74	34	,	,	PUNCT
hassl-3517	74	35	they	they	PRON
hassl-3517	74	36	are	be	AUX
hassl-3517	74	37	better	well	ADJ
hassl-3517	74	38	able	able	ADJ
hassl-3517	74	39	to	to	PART
hassl-3517	74	40	absorb	absorb	VERB
hassl-3517	74	41	some	some	PRON
hassl-3517	74	42	of	of	ADP
hassl-3517	74	43	the	the	DET
hassl-3517	74	44	risks	risk	NOUN
hassl-3517	74	45	and	and	CCONJ
hassl-3517	74	46	mitigate	mitigate	VERB
hassl-3517	74	47	the	the	DET
hassl-3517	74	48	impact	impact	NOUN
hassl-3517	74	49	(	(	PUNCT
hassl-3517	74	50	moghadam	moghadam	PROPN
hassl-3517	74	51	et	et	PROPN
hassl-3517	74	52	al	al	PROPN
hassl-3517	74	53	.	.	PROPN
hassl-3517	74	54	,	,	PUNCT
hassl-3517	74	55	2021	2021	NUM
hassl-3517	74	56	)	)	PUNCT
hassl-3517	74	57	.	.	PUNCT
hassl-3517	75	1	this	this	PRON
hassl-3517	75	2	is	be	AUX
hassl-3517	75	3	because	because	SCONJ
hassl-3517	75	4	specialist	specialist	ADJ
hassl-3517	75	5	auditors	auditor	NOUN
hassl-3517	75	6	have	have	VERB
hassl-3517	75	7	deeper	deep	ADJ
hassl-3517	75	8	knowledge	knowledge	NOUN
hassl-3517	75	9	and	and	CCONJ
hassl-3517	75	10	experience	experience	NOUN
hassl-3517	75	11	in	in	ADP
hassl-3517	75	12	the	the	DET
hassl-3517	75	13	relevant	relevant	ADJ
hassl-3517	75	14	industry	industry	NOUN
hassl-3517	75	15	and	and	CCONJ
hassl-3517	75	16	have	have	VERB
hassl-3517	75	17	the	the	DET
hassl-3517	75	18	ability	ability	NOUN
hassl-3517	75	19	to	to	PART
hassl-3517	75	20	identify	identify	VERB
hassl-3517	75	21	risks	risk	NOUN
hassl-3517	75	22	that	that	PRON
hassl-3517	75	23	may	may	AUX
hassl-3517	75	24	be	be	AUX
hassl-3517	75	25	associated	associate	VERB
hassl-3517	75	26	with	with	ADP
hassl-3517	75	27	certain	certain	ADJ
hassl-3517	75	28	clients	client	NOUN
hassl-3517	75	29	.	.	PUNCT
hassl-3517	76	1	additionally	additionally	ADV
hassl-3517	76	2	,	,	PUNCT
hassl-3517	76	3	specialist	specialist	NOUN
hassl-3517	76	4	auditors	auditor	NOUN
hassl-3517	76	5	are	be	AUX
hassl-3517	76	6	also	also	ADV
hassl-3517	76	7	better	well	ADV
hassl-3517	76	8	able	able	ADJ
hassl-3517	76	9	to	to	PART
hassl-3517	76	10	recognize	recognize	VERB
hassl-3517	76	11	accounting	accounting	NOUN
hassl-3517	76	12	policies	policy	NOUN
hassl-3517	76	13	that	that	PRON
hassl-3517	76	14	are	be	AUX
hassl-3517	76	15	not	not	PART
hassl-3517	76	16	compliant	compliant	ADJ
hassl-3517	76	17	or	or	CCONJ
hassl-3517	76	18	standard	standard	ADJ
hassl-3517	76	19	in	in	ADP
hassl-3517	76	20	that	that	DET
hassl-3517	76	21	industry	industry	NOUN
hassl-3517	76	22	and	and	CCONJ
hassl-3517	76	23	provide	provide	VERB
hassl-3517	76	24	appropriate	appropriate	ADJ
hassl-3517	76	25	advice	advice	NOUN
hassl-3517	76	26	to	to	ADP
hassl-3517	76	27	clients	client	NOUN
hassl-3517	76	28	to	to	PART
hassl-3517	76	29	improve	improve	VERB
hassl-3517	76	30	them	they	PRON
hassl-3517	76	31	(	(	PUNCT
hassl-3517	76	32	de	de	X
hassl-3517	76	33	souza	souza	PROPN
hassl-3517	76	34	,	,	PUNCT
hassl-3517	76	35	rissatti	rissatti	VERB
hassl-3517	76	36	,	,	PUNCT
hassl-3517	76	37	rover	rover	NOUN
hassl-3517	76	38	,	,	PUNCT
hassl-3517	76	39	&	&	CCONJ
hassl-3517	76	40	borba	borba	PROPN
hassl-3517	76	41	,	,	PUNCT
hassl-3517	76	42	2019	2019	NUM
hassl-3517	76	43	)	)	PUNCT
hassl-3517	76	44	.	.	PUNCT
hassl-3517	77	1	in	in	ADP
hassl-3517	77	2	the	the	DET
hassl-3517	77	3	context	context	NOUN
hassl-3517	77	4	of	of	ADP
hassl-3517	77	5	high	high	ADJ
hassl-3517	77	6	-	-	PUNCT
hassl-3517	77	7	risk	risk	NOUN
hassl-3517	77	8	clients	client	NOUN
hassl-3517	77	9	,	,	PUNCT
hassl-3517	77	10	the	the	DET
hassl-3517	77	11	use	use	NOUN
hassl-3517	77	12	of	of	ADP
hassl-3517	77	13	specialist	specialist	ADJ
hassl-3517	77	14	auditors	auditor	NOUN
hassl-3517	77	15	can	can	AUX
hassl-3517	77	16	help	help	VERB
hassl-3517	77	17	reduce	reduce	VERB
hassl-3517	77	18	the	the	DET
hassl-3517	77	19	risk	risk	NOUN
hassl-3517	77	20	of	of	ADP
hassl-3517	77	21	errors	error	NOUN
hassl-3517	77	22	and	and	CCONJ
hassl-3517	77	23	hidden	hidden	ADJ
hassl-3517	77	24	information	information	NOUN
hassl-3517	77	25	.	.	PUNCT
hassl-3517	78	1	it	it	PRON
hassl-3517	78	2	can	can	AUX
hassl-3517	78	3	also	also	ADV
hassl-3517	78	4	help	help	VERB
hassl-3517	78	5	clients	client	NOUN
hassl-3517	78	6	gain	gain	VERB
hassl-3517	78	7	trust	trust	NOUN
hassl-3517	78	8	from	from	ADP
hassl-3517	78	9	other	other	ADJ
hassl-3517	78	10	stakeholders	stakeholder	NOUN
hassl-3517	78	11	,	,	PUNCT
hassl-3517	78	12	such	such	ADJ
hassl-3517	78	13	as	as	ADP
hassl-3517	78	14	investors	investor	NOUN
hassl-3517	78	15	,	,	PUNCT
hassl-3517	78	16	analysts	analyst	NOUN
hassl-3517	78	17	,	,	PUNCT
hassl-3517	78	18	and	and	CCONJ
hassl-3517	78	19	regulators	regulator	NOUN
hassl-3517	78	20	.	.	PUNCT
hassl-3517	79	1	however	however	ADV
hassl-3517	79	2	,	,	PUNCT
hassl-3517	79	3	it	it	PRON
hassl-3517	79	4	is	be	AUX
hassl-3517	79	5	important	important	ADJ
hassl-3517	79	6	to	to	PART
hassl-3517	79	7	remember	remember	VERB
hassl-3517	79	8	that	that	SCONJ
hassl-3517	79	9	hiring	hire	VERB
hassl-3517	79	10	specialist	specialist	ADJ
hassl-3517	79	11	auditors	auditor	NOUN
hassl-3517	79	12	is	be	AUX
hassl-3517	79	13	not	not	PART
hassl-3517	79	14	a	a	DET
hassl-3517	79	15	guarantee	guarantee	NOUN
hassl-3517	79	16	that	that	SCONJ
hassl-3517	79	17	all	all	DET
hassl-3517	79	18	risks	risk	NOUN
hassl-3517	79	19	can	can	AUX
hassl-3517	79	20	be	be	AUX
hassl-3517	79	21	identified	identify	VERB
hassl-3517	79	22	and	and	CCONJ
hassl-3517	79	23	addressed	address	VERB
hassl-3517	79	24	(	(	PUNCT
hassl-3517	79	25	behn	behn	PROPN
hassl-3517	79	26	et	et	PROPN
hassl-3517	79	27	al	al	PROPN
hassl-3517	79	28	.	.	PROPN
hassl-3517	79	29	,	,	PUNCT
hassl-3517	79	30	2008	2008	NUM
hassl-3517	79	31	;	;	PUNCT
hassl-3517	80	1	xu	xu	PROPN
hassl-3517	80	2	et	et	PROPN
hassl-3517	80	3	al	al	PROPN
hassl-3517	80	4	.	.	PROPN
hassl-3517	80	5	,	,	PUNCT
hassl-3517	80	6	2020	2020	NUM
hassl-3517	80	7	)	)	PUNCT
hassl-3517	80	8	.	.	PUNCT
hassl-3517	81	1	therefore	therefore	ADV
hassl-3517	81	2	,	,	PUNCT
hassl-3517	81	3	companies	company	NOUN
hassl-3517	81	4	must	must	AUX
hassl-3517	81	5	still	still	ADV
hassl-3517	81	6	be	be	AUX
hassl-3517	81	7	cautious	cautious	ADJ
hassl-3517	81	8	when	when	SCONJ
hassl-3517	81	9	choosing	choose	VERB
hassl-3517	81	10	the	the	DET
hassl-3517	81	11	right	right	ADJ
hassl-3517	81	12	specialist	specialist	NOUN
hassl-3517	81	13	auditor	auditor	NOUN
hassl-3517	81	14	and	and	CCONJ
hassl-3517	81	15	ensuring	ensure	VERB
hassl-3517	81	16	that	that	SCONJ
hassl-3517	81	17	the	the	DET
hassl-3517	81	18	quality	quality	NOUN
hassl-3517	81	19	of	of	ADP
hassl-3517	81	20	the	the	DET
hassl-3517	81	21	audit	audit	NOUN
hassl-3517	81	22	is	be	AUX
hassl-3517	81	23	well	well	ADV
hassl-3517	81	24	maintained	maintain	VERB
hassl-3517	81	25	.	.	PUNCT
hassl-3517	82	1	thus	thus	ADV
hassl-3517	82	2	,	,	PUNCT
hassl-3517	82	3	the	the	DET
hassl-3517	82	4	legibility	legibility	NOUN
hassl-3517	82	5	of	of	ADP
hassl-3517	82	6	financial	financial	ADJ
hassl-3517	82	7	statement	statement	NOUN
hassl-3517	82	8	footnotes	footnote	NOUN
hassl-3517	82	9	is	be	AUX
hassl-3517	82	10	considered	consider	VERB
hassl-3517	82	11	a	a	DET
hassl-3517	82	12	mitigation	mitigation	NOUN
hassl-3517	82	13	effort	effort	NOUN
hassl-3517	82	14	by	by	ADP
hassl-3517	82	15	auditors	auditor	NOUN
hassl-3517	82	16	to	to	PART
hassl-3517	82	17	complete	complete	VERB
hassl-3517	82	18	their	their	PRON
hassl-3517	82	19	audit	audit	NOUN
hassl-3517	82	20	assignments	assignment	NOUN
hassl-3517	82	21	in	in	ADP
hassl-3517	82	22	accordance	accordance	NOUN
hassl-3517	82	23	with	with	ADP
hassl-3517	82	24	the	the	DET
hassl-3517	82	25	audit	audit	NOUN
hassl-3517	82	26	fees	fee	NOUN
hassl-3517	82	27	received	receive	VERB
hassl-3517	82	28	(	(	PUNCT
hassl-3517	82	29	safari	safari	ADJ
hassl-3517	82	30	gerayli	gerayli	NOUN
hassl-3517	82	31	,	,	PUNCT
hassl-3517	82	32	rezaei	rezaei	PROPN
hassl-3517	82	33	pitenoei	pitenoei	PROPN
hassl-3517	82	34	,	,	PUNCT
hassl-3517	82	35	&	&	CCONJ
hassl-3517	82	36	abdollahi	abdollahi	NOUN
hassl-3517	82	37	,	,	PUNCT
hassl-3517	82	38	2021	2021	NUM
hassl-3517	82	39	)	)	PUNCT
hassl-3517	82	40	.	.	PUNCT
hassl-3517	83	1	therefore	therefore	ADV
hassl-3517	83	2	,	,	PUNCT
hassl-3517	83	3	auditors	auditor	NOUN
hassl-3517	83	4	take	take	VERB
hassl-3517	83	5	into	into	ADP
hassl-3517	83	6	account	account	NOUN
hassl-3517	83	7	the	the	DET
hassl-3517	83	8	audit	audit	NOUN
hassl-3517	83	9	fees	fee	NOUN
hassl-3517	83	10	received	receive	VERB
hassl-3517	83	11	in	in	ADP
hassl-3517	83	12	line	line	NOUN
hassl-3517	83	13	with	with	ADP
hassl-3517	83	14	the	the	DET
hassl-3517	83	15	audit	audit	NOUN
hassl-3517	83	16	risks	risk	NOUN
hassl-3517	83	17	faced	face	VERB
hassl-3517	83	18	to	to	PART
hassl-3517	83	19	produce	produce	VERB
hassl-3517	83	20	relevant	relevant	ADJ
hassl-3517	83	21	information	information	NOUN
hassl-3517	83	22	and	and	CCONJ
hassl-3517	83	23	ensure	ensure	VERB
hassl-3517	83	24	the	the	DET
hassl-3517	83	25	legibility	legibility	NOUN
hassl-3517	83	26	of	of	ADP
hassl-3517	83	27	financial	financial	ADJ
hassl-3517	83	28	statement	statement	NOUN
hassl-3517	83	29	footnotes	footnote	NOUN
hassl-3517	83	30	.	.	PUNCT
hassl-3517	84	1	this	this	DET
hassl-3517	84	2	study	study	NOUN
hassl-3517	84	3	also	also	ADV
hassl-3517	84	4	provides	provide	VERB
hassl-3517	84	5	evidence	evidence	NOUN
hassl-3517	84	6	that	that	SCONJ
hassl-3517	84	7	geographic	geographic	ADJ
hassl-3517	84	8	proximity	proximity	NOUN
hassl-3517	84	9	between	between	ADP
hassl-3517	84	10	the	the	DET
hassl-3517	84	11	auditor	auditor	NOUN
hassl-3517	84	12	and	and	CCONJ
hassl-3517	84	13	client	client	NOUN
hassl-3517	84	14	is	be	AUX
hassl-3517	84	15	a	a	DET
hassl-3517	84	16	channel	channel	NOUN
hassl-3517	84	17	that	that	PRON
hassl-3517	84	18	makes	make	VERB
hassl-3517	84	19	the	the	DET
hassl-3517	84	20	readability	readability	NOUN
hassl-3517	84	21	of	of	ADP
hassl-3517	84	22	financial	financial	ADJ
hassl-3517	84	23	statement	statement	NOUN
hassl-3517	84	24	footnotes	footnote	VERB
hassl-3517	84	25	more	more	ADV
hassl-3517	84	26	readable	readable	ADJ
hassl-3517	84	27	.	.	PUNCT
hassl-3517	85	1	by	by	ADP
hassl-3517	85	2	establishing	establish	VERB
hassl-3517	85	3	the	the	DET
hassl-3517	85	4	relationship	relationship	NOUN
hassl-3517	85	5	between	between	ADP
hassl-3517	85	6	humanities	humanity	NOUN
hassl-3517	85	7	and	and	CCONJ
hassl-3517	85	8	social	social	ADJ
hassl-3517	85	9	sciences	science	NOUN
hassl-3517	85	10	letters	letter	NOUN
hassl-3517	85	11	,	,	PUNCT
hassl-3517	85	12	2023	2023	NUM
hassl-3517	85	13	,	,	PUNCT
hassl-3517	85	14	11(4	11(4	NUM
hassl-3517	85	15	):	):	PUNCT
hassl-3517	85	16	377	377	NUM
hassl-3517	85	17	-	-	SYM
hassl-3517	85	18	398	398	NUM
hassl-3517	85	19	380	380	NUM
hassl-3517	85	20	©	©	PROPN
hassl-3517	85	21	2023conscientia	2023conscientia	NUM
hassl-3517	85	22	beam	beam	NOUN
hassl-3517	85	23	.	.	PUNCT
hassl-3517	86	1	all	all	DET
hassl-3517	86	2	rights	right	NOUN
hassl-3517	86	3	reserved	reserve	VERB
hassl-3517	86	4	.	.	PUNCT
hassl-3517	87	1	geographic	geographic	ADJ
hassl-3517	87	2	proximity	proximity	NOUN
hassl-3517	87	3	,	,	PUNCT
hassl-3517	87	4	audit	audit	NOUN
hassl-3517	87	5	fees	fee	NOUN
hassl-3517	87	6	,	,	PUNCT
hassl-3517	87	7	and	and	CCONJ
hassl-3517	87	8	management	management	NOUN
hassl-3517	87	9	discussion	discussion	NOUN
hassl-3517	87	10	and	and	CCONJ
hassl-3517	87	11	analysis	analysis	NOUN
hassl-3517	87	12	(	(	PUNCT
hassl-3517	87	13	md&a	md&a	PROPN
hassl-3517	87	14	)	)	PUNCT
hassl-3517	87	15	readability	readability	NOUN
hassl-3517	87	16	,	,	PUNCT
hassl-3517	87	17	we	we	PRON
hassl-3517	87	18	confirm	confirm	VERB
hassl-3517	87	19	that	that	SCONJ
hassl-3517	87	20	audit	audit	NOUN
hassl-3517	87	21	fees	fee	NOUN
hassl-3517	87	22	are	be	AUX
hassl-3517	87	23	the	the	DET
hassl-3517	87	24	channel	channel	NOUN
hassl-3517	87	25	through	through	ADP
hassl-3517	87	26	which	which	PRON
hassl-3517	87	27	the	the	DET
hassl-3517	87	28	geographic	geographic	ADJ
hassl-3517	87	29	proximity	proximity	NOUN
hassl-3517	87	30	of	of	ADP
hassl-3517	87	31	auditors	auditor	NOUN
hassl-3517	87	32	and	and	CCONJ
hassl-3517	87	33	clients	client	NOUN
hassl-3517	87	34	affects	affect	VERB
hassl-3517	87	35	the	the	DET
hassl-3517	87	36	legibility	legibility	NOUN
hassl-3517	87	37	of	of	ADP
hassl-3517	87	38	financial	financial	ADJ
hassl-3517	87	39	statement	statement	NOUN
hassl-3517	87	40	footnotes	footnote	NOUN
hassl-3517	87	41	.	.	PUNCT
hassl-3517	88	1	second	second	ADJ
hassl-3517	88	2	,	,	PUNCT
hassl-3517	88	3	xu	xu	PROPN
hassl-3517	88	4	et	et	PROPN
hassl-3517	88	5	al	al	PROPN
hassl-3517	88	6	.	.	PROPN
hassl-3517	89	1	(	(	PUNCT
hassl-3517	89	2	2020	2020	NUM
hassl-3517	89	3	)	)	PUNCT
hassl-3517	89	4	confirmed	confirm	VERB
hassl-3517	89	5	that	that	SCONJ
hassl-3517	89	6	auditors	auditor	NOUN
hassl-3517	89	7	charge	charge	VERB
hassl-3517	89	8	higher	high	ADJ
hassl-3517	89	9	audit	audit	NOUN
hassl-3517	89	10	fees	fee	NOUN
hassl-3517	89	11	when	when	SCONJ
hassl-3517	89	12	faced	face	VERB
hassl-3517	89	13	with	with	ADP
hassl-3517	89	14	difficult	difficult	ADJ
hassl-3517	89	15	-	-	PUNCT
hassl-3517	89	16	to	to	AUX
hassl-3517	89	17	-	-	PUNCT
hassl-3517	89	18	read	read	VERB
hassl-3517	89	19	annual	annual	ADJ
hassl-3517	89	20	reports	report	NOUN
hassl-3517	89	21	;	;	PUNCT
hassl-3517	89	22	they	they	PRON
hassl-3517	89	23	consider	consider	VERB
hassl-3517	89	24	the	the	DET
hassl-3517	89	25	risk	risk	NOUN
hassl-3517	89	26	of	of	ADP
hassl-3517	89	27	information	information	NOUN
hassl-3517	89	28	being	be	AUX
hassl-3517	89	29	materially	materially	ADV
hassl-3517	89	30	misstated	misstate	VERB
hassl-3517	89	31	.	.	PUNCT
hassl-3517	90	1	in	in	ADP
hassl-3517	90	2	addition	addition	NOUN
hassl-3517	90	3	,	,	PUNCT
hassl-3517	90	4	fang	fang	X
hassl-3517	90	5	,	,	PUNCT
hassl-3517	90	6	lobo	lobo	PROPN
hassl-3517	90	7	,	,	PUNCT
hassl-3517	90	8	zhang	zhang	PROPN
hassl-3517	90	9	,	,	PUNCT
hassl-3517	90	10	and	and	CCONJ
hassl-3517	90	11	zhao	zhao	X
hassl-3517	90	12	(	(	PUNCT
hassl-3517	90	13	2018	2018	NUM
hassl-3517	90	14	)	)	PUNCT
hassl-3517	90	15	produce	produce	VERB
hassl-3517	90	16	empirical	empirical	ADJ
hassl-3517	90	17	evidence	evidence	NOUN
hassl-3517	90	18	that	that	SCONJ
hassl-3517	90	19	geographical	geographical	ADJ
hassl-3517	90	20	proximity	proximity	NOUN
hassl-3517	90	21	does	do	AUX
hassl-3517	90	22	not	not	PART
hassl-3517	90	23	quite	quite	ADV
hassl-3517	90	24	p	p	NOUN
hassl-3517	90	25	lay	lay	VERB
hassl-3517	90	26	a	a	DET
hassl-3517	90	27	significant	significant	ADJ
hassl-3517	90	28	role	role	NOUN
hassl-3517	90	29	as	as	ADP
hassl-3517	90	30	a	a	DET
hassl-3517	90	31	factor	factor	NOUN
hassl-3517	90	32	that	that	PRON
hassl-3517	90	33	makes	make	VERB
hassl-3517	90	34	financial	financial	ADJ
hassl-3517	90	35	statement	statement	NOUN
hassl-3517	90	36	footnotes	footnote	NOUN
hassl-3517	90	37	easier	easy	ADJ
hassl-3517	90	38	to	to	PART
hassl-3517	90	39	read	read	VERB
hassl-3517	90	40	.	.	PUNCT
hassl-3517	91	1	therefore	therefore	ADV
hassl-3517	91	2	,	,	PUNCT
hassl-3517	91	3	on	on	ADP
hassl-3517	91	4	another	another	DET
hassl-3517	91	5	occasion	occasion	NOUN
hassl-3517	91	6	,	,	PUNCT
hassl-3517	91	7	dong	dong	PROPN
hassl-3517	91	8	,	,	PUNCT
hassl-3517	91	9	robinson	robinson	PROPN
hassl-3517	91	10	,	,	PUNCT
hassl-3517	91	11	and	and	CCONJ
hassl-3517	91	12	emily	emily	PROPN
hassl-3517	91	13	(	(	PUNCT
hassl-3517	91	14	2017	2017	NUM
hassl-3517	91	15	)	)	PUNCT
hassl-3517	91	16	proved	prove	VERB
hassl-3517	91	17	that	that	SCONJ
hassl-3517	91	18	audit	audit	NOUN
hassl-3517	91	19	fees	fee	NOUN
hassl-3517	91	20	can	can	AUX
hassl-3517	91	21	increase	increase	VERB
hassl-3517	91	22	the	the	DET
hassl-3517	91	23	readability	readability	NOUN
hassl-3517	91	24	potential	potential	NOUN
hassl-3517	91	25	of	of	ADP
hassl-3517	91	26	annual	annual	ADJ
hassl-3517	91	27	reports	report	NOUN
hassl-3517	91	28	,	,	PUNCT
hassl-3517	91	29	making	make	VERB
hassl-3517	91	30	them	they	PRON
hassl-3517	91	31	easier	easy	ADJ
hassl-3517	91	32	to	to	PART
hassl-3517	91	33	read	read	VERB
hassl-3517	91	34	.	.	PUNCT
hassl-3517	92	1	our	our	PRON
hassl-3517	92	2	study	study	NOUN
hassl-3517	92	3	is	be	AUX
hassl-3517	92	4	the	the	DET
hassl-3517	92	5	first	first	ADJ
hassl-3517	92	6	in	in	ADP
hassl-3517	92	7	accounting	accounting	NOUN
hassl-3517	92	8	and	and	CCONJ
hassl-3517	92	9	finance	finance	NOUN
hassl-3517	92	10	research	research	NOUN
hassl-3517	92	11	to	to	PART
hassl-3517	92	12	investigate	investigate	VERB
hassl-3517	92	13	the	the	DET
hassl-3517	92	14	interaction	interaction	NOUN
hassl-3517	92	15	effect	effect	NOUN
hassl-3517	92	16	of	of	ADP
hassl-3517	92	17	audit	audit	NOUN
hassl-3517	92	18	fees	fee	NOUN
hassl-3517	92	19	and	and	CCONJ
hassl-3517	92	20	auditor	auditor	NOUN
hassl-3517	92	21	-	-	PUNCT
hassl-3517	92	22	client	client	NOUN
hassl-3517	92	23	geographic	geographic	ADJ
hassl-3517	92	24	proximity	proximity	NOUN
hassl-3517	92	25	.	.	PUNCT
hassl-3517	93	1	we	we	PRON
hassl-3517	93	2	find	find	VERB
hassl-3517	93	3	that	that	SCONJ
hassl-3517	93	4	the	the	PRON
hassl-3517	93	5	higher	high	ADJ
hassl-3517	93	6	the	the	DET
hassl-3517	93	7	audit	audit	NOUN
hassl-3517	93	8	fees	fee	NOUN
hassl-3517	93	9	paid	pay	VERB
hassl-3517	93	10	by	by	ADP
hassl-3517	93	11	the	the	DET
hassl-3517	93	12	client	client	NOUN
hassl-3517	93	13	,	,	PUNCT
hassl-3517	93	14	the	the	PRON
hassl-3517	93	15	more	more	ADV
hassl-3517	93	16	legible	legible	ADJ
hassl-3517	93	17	the	the	DET
hassl-3517	93	18	footnotes	footnote	NOUN
hassl-3517	93	19	of	of	ADP
hassl-3517	93	20	the	the	DET
hassl-3517	93	21	financial	financial	ADJ
hassl-3517	93	22	statements	statement	NOUN
hassl-3517	93	23	are	be	AUX
hassl-3517	93	24	;	;	PUNCT
hassl-3517	93	25	geographic	geographic	ADJ
hassl-3517	93	26	proximity	proximity	NOUN
hassl-3517	93	27	refers	refer	VERB
hassl-3517	93	28	to	to	ADP
hassl-3517	93	29	the	the	DET
hassl-3517	93	30	physical	physical	ADJ
hassl-3517	93	31	distance	distance	NOUN
hassl-3517	93	32	between	between	ADP
hassl-3517	93	33	a	a	DET
hassl-3517	93	34	company	company	NOUN
hassl-3517	93	35	and	and	CCONJ
hassl-3517	93	36	its	its	PRON
hassl-3517	93	37	auditor	auditor	NOUN
hassl-3517	93	38	.	.	PUNCT
hassl-3517	94	1	the	the	PRON
hassl-3517	94	2	closer	close	ADV
hassl-3517	94	3	the	the	DET
hassl-3517	94	4	two	two	NUM
hassl-3517	94	5	are	be	AUX
hassl-3517	94	6	geographically	geographically	ADV
hassl-3517	94	7	,	,	PUNCT
hassl-3517	94	8	the	the	PRON
hassl-3517	94	9	easier	easy	ADJ
hassl-3517	94	10	it	it	PRON
hassl-3517	94	11	is	be	AUX
hassl-3517	94	12	for	for	SCONJ
hassl-3517	94	13	the	the	DET
hassl-3517	94	14	auditor	auditor	NOUN
hassl-3517	94	15	to	to	PART
hassl-3517	94	16	conduct	conduct	VERB
hassl-3517	94	17	the	the	DET
hassl-3517	94	18	audit	audit	NOUN
hassl-3517	94	19	,	,	PUNCT
hassl-3517	94	20	which	which	PRON
hassl-3517	94	21	can	can	AUX
hassl-3517	94	22	result	result	VERB
hassl-3517	94	23	in	in	ADP
hassl-3517	94	24	lower	low	ADJ
hassl-3517	94	25	audit	audit	NOUN
hassl-3517	94	26	fees	fee	NOUN
hassl-3517	94	27	.	.	PUNCT
hassl-3517	95	1	this	this	PRON
hassl-3517	95	2	is	be	AUX
hassl-3517	95	3	because	because	SCONJ
hassl-3517	95	4	auditors	auditor	NOUN
hassl-3517	95	5	can	can	AUX
hassl-3517	95	6	save	save	VERB
hassl-3517	95	7	time	time	NOUN
hassl-3517	95	8	and	and	CCONJ
hassl-3517	95	9	money	money	NOUN
hassl-3517	95	10	on	on	ADP
hassl-3517	95	11	travel	travel	NOUN
hassl-3517	95	12	expenses	expense	NOUN
hassl-3517	95	13	and	and	CCONJ
hassl-3517	95	14	other	other	ADJ
hassl-3517	95	15	costs	cost	NOUN
hassl-3517	95	16	associated	associate	VERB
hassl-3517	95	17	with	with	ADP
hassl-3517	95	18	conducting	conduct	VERB
hassl-3517	95	19	audits	audits	NOUN
hassl-3517	95	20	in	in	ADP
hassl-3517	95	21	distant	distant	ADJ
hassl-3517	95	22	locations	location	NOUN
hassl-3517	95	23	.	.	PUNCT
hassl-3517	96	1	readability	readability	NOUN
hassl-3517	96	2	of	of	ADP
hassl-3517	96	3	financial	financial	ADJ
hassl-3517	96	4	statement	statement	NOUN
hassl-3517	96	5	footnotes	footnote	NOUN
hassl-3517	96	6	refers	refer	VERB
hassl-3517	96	7	to	to	ADP
hassl-3517	96	8	how	how	SCONJ
hassl-3517	96	9	easily	easily	ADV
hassl-3517	96	10	the	the	DET
hassl-3517	96	11	information	information	NOUN
hassl-3517	96	12	in	in	ADP
hassl-3517	96	13	the	the	DET
hassl-3517	96	14	footnotes	footnote	NOUN
hassl-3517	96	15	can	can	AUX
hassl-3517	96	16	be	be	AUX
hassl-3517	96	17	understood	understand	VERB
hassl-3517	96	18	by	by	ADP
hassl-3517	96	19	users	user	NOUN
hassl-3517	96	20	(	(	PUNCT
hassl-3517	96	21	safari	safari	ADJ
hassl-3517	96	22	gerayli	gerayli	NOUN
hassl-3517	96	23	et	et	PROPN
hassl-3517	96	24	al	al	PROPN
hassl-3517	96	25	.	.	PROPN
hassl-3517	96	26	,	,	PUNCT
hassl-3517	96	27	2021	2021	NUM
hassl-3517	96	28	)	)	PUNCT
hassl-3517	96	29	.	.	PUNCT
hassl-3517	97	1	footnotes	footnote	NOUN
hassl-3517	97	2	that	that	PRON
hassl-3517	97	3	are	be	AUX
hassl-3517	97	4	clear	clear	ADJ
hassl-3517	97	5	and	and	CCONJ
hassl-3517	97	6	easy	easy	ADJ
hassl-3517	97	7	to	to	PART
hassl-3517	97	8	understand	understand	VERB
hassl-3517	97	9	can	can	AUX
hassl-3517	97	10	reduce	reduce	VERB
hassl-3517	97	11	the	the	DET
hassl-3517	97	12	time	time	NOUN
hassl-3517	97	13	and	and	CCONJ
hassl-3517	97	14	effort	effort	NOUN
hassl-3517	97	15	required	require	VERB
hassl-3517	97	16	by	by	ADP
hassl-3517	97	17	auditors	auditor	NOUN
hassl-3517	97	18	to	to	PART
hassl-3517	97	19	review	review	VERB
hassl-3517	97	20	and	and	CCONJ
hassl-3517	97	21	understand	understand	VERB
hassl-3517	97	22	the	the	DET
hassl-3517	97	23	information	information	NOUN
hassl-3517	97	24	.	.	PUNCT
hassl-3517	98	1	this	this	PRON
hassl-3517	98	2	can	can	AUX
hassl-3517	98	3	result	result	VERB
hassl-3517	98	4	in	in	ADP
hassl-3517	98	5	lower	low	ADJ
hassl-3517	98	6	audit	audit	NOUN
hassl-3517	98	7	fees	fee	NOUN
hassl-3517	98	8	because	because	SCONJ
hassl-3517	98	9	the	the	DET
hassl-3517	98	10	auditors	auditor	NOUN
hassl-3517	98	11	can	can	AUX
hassl-3517	98	12	complete	complete	VERB
hassl-3517	98	13	the	the	DET
hassl-3517	98	14	audit	audit	NOUN
hassl-3517	98	15	more	more	ADV
hassl-3517	98	16	efficiently	efficiently	ADV
hassl-3517	98	17	.	.	PUNCT
hassl-3517	99	1	the	the	DET
hassl-3517	99	2	effect	effect	NOUN
hassl-3517	99	3	of	of	ADP
hassl-3517	99	4	geographic	geographic	ADJ
hassl-3517	99	5	proximity	proximity	NOUN
hassl-3517	99	6	on	on	ADP
hassl-3517	99	7	audit	audit	NOUN
hassl-3517	99	8	fees	fee	NOUN
hassl-3517	99	9	may	may	AUX
hassl-3517	99	10	be	be	AUX
hassl-3517	99	11	moderated	moderate	VERB
hassl-3517	99	12	by	by	ADP
hassl-3517	99	13	the	the	DET
hassl-3517	99	14	readability	readability	NOUN
hassl-3517	99	15	of	of	ADP
hassl-3517	99	16	financial	financial	ADJ
hassl-3517	99	17	statement	statement	NOUN
hassl-3517	99	18	footnotes	footnote	NOUN
hassl-3517	99	19	(	(	PUNCT
hassl-3517	99	20	beck	beck	PROPN
hassl-3517	99	21	,	,	PUNCT
hassl-3517	99	22	gunn	gunn	PROPN
hassl-3517	99	23	,	,	PUNCT
hassl-3517	99	24	&	&	CCONJ
hassl-3517	99	25	hallman	hallman	PROPN
hassl-3517	99	26	,	,	PUNCT
hassl-3517	99	27	2019	2019	NUM
hassl-3517	99	28	;	;	PUNCT
hassl-3517	99	29	malhotra	malhotra	PROPN
hassl-3517	99	30	&	&	CCONJ
hassl-3517	99	31	morris	morris	PROPN
hassl-3517	99	32	,	,	PUNCT
hassl-3517	99	33	2009	2009	NUM
hassl-3517	99	34	)	)	PUNCT
hassl-3517	99	35	.	.	PUNCT
hassl-3517	100	1	if	if	SCONJ
hassl-3517	100	2	the	the	DET
hassl-3517	100	3	footnotes	footnote	NOUN
hassl-3517	100	4	are	be	AUX
hassl-3517	100	5	difficult	difficult	ADJ
hassl-3517	100	6	to	to	PART
hassl-3517	100	7	understand	understand	VERB
hassl-3517	100	8	,	,	PUNCT
hassl-3517	100	9	auditors	auditor	NOUN
hassl-3517	100	10	may	may	AUX
hassl-3517	100	11	need	need	VERB
hassl-3517	100	12	to	to	PART
hassl-3517	100	13	spend	spend	VERB
hassl-3517	100	14	more	more	ADJ
hassl-3517	100	15	time	time	NOUN
hassl-3517	100	16	reviewing	review	VERB
hassl-3517	100	17	them	they	PRON
hassl-3517	100	18	,	,	PUNCT
hassl-3517	100	19	even	even	ADV
hassl-3517	100	20	if	if	SCONJ
hassl-3517	100	21	they	they	PRON
hassl-3517	100	22	are	be	AUX
hassl-3517	100	23	geographically	geographically	ADV
hassl-3517	100	24	close	close	ADJ
hassl-3517	100	25	to	to	ADP
hassl-3517	100	26	the	the	DET
hassl-3517	100	27	company	company	NOUN
hassl-3517	100	28	.	.	PUNCT
hassl-3517	101	1	this	this	PRON
hassl-3517	101	2	could	could	AUX
hassl-3517	101	3	negate	negate	VERB
hassl-3517	101	4	any	any	DET
hassl-3517	101	5	potential	potential	ADJ
hassl-3517	101	6	cost	cost	NOUN
hassl-3517	101	7	savings	saving	NOUN
hassl-3517	101	8	from	from	ADP
hassl-3517	101	9	geographic	geographic	ADJ
hassl-3517	101	10	proximity	proximity	NOUN
hassl-3517	101	11	.	.	PUNCT
hassl-3517	102	1	similarly	similarly	ADV
hassl-3517	102	2	,	,	PUNCT
hassl-3517	102	3	the	the	DET
hassl-3517	102	4	effect	effect	NOUN
hassl-3517	102	5	of	of	ADP
hassl-3517	102	6	the	the	DET
hassl-3517	102	7	readability	readability	NOUN
hassl-3517	102	8	of	of	ADP
hassl-3517	102	9	financial	financial	ADJ
hassl-3517	102	10	statement	statement	NOUN
hassl-3517	102	11	footnotes	footnote	NOUN
hassl-3517	102	12	on	on	ADP
hassl-3517	102	13	audit	audit	NOUN
hassl-3517	102	14	fees	fee	NOUN
hassl-3517	102	15	may	may	AUX
hassl-3517	102	16	be	be	AUX
hassl-3517	102	17	moderated	moderate	VERB
hassl-3517	102	18	by	by	ADP
hassl-3517	102	19	geographic	geographic	ADJ
hassl-3517	102	20	proximity	proximity	NOUN
hassl-3517	102	21	.	.	PUNCT
hassl-3517	103	1	if	if	SCONJ
hassl-3517	103	2	the	the	DET
hassl-3517	103	3	auditor	auditor	NOUN
hassl-3517	103	4	is	be	AUX
hassl-3517	103	5	located	locate	VERB
hassl-3517	103	6	far	far	ADV
hassl-3517	103	7	away	away	ADV
hassl-3517	103	8	from	from	ADP
hassl-3517	103	9	the	the	DET
hassl-3517	103	10	company	company	NOUN
hassl-3517	103	11	,	,	PUNCT
hassl-3517	103	12	they	they	PRON
hassl-3517	103	13	may	may	AUX
hassl-3517	103	14	need	need	VERB
hassl-3517	103	15	to	to	PART
hassl-3517	103	16	spend	spend	VERB
hassl-3517	103	17	more	more	ADJ
hassl-3517	103	18	time	time	NOUN
hassl-3517	103	19	reviewing	review	VERB
hassl-3517	103	20	the	the	DET
hassl-3517	103	21	footnotes	footnote	NOUN
hassl-3517	103	22	,	,	PUNCT
hassl-3517	103	23	even	even	ADV
hassl-3517	103	24	if	if	SCONJ
hassl-3517	103	25	they	they	PRON
hassl-3517	103	26	are	be	AUX
hassl-3517	103	27	easy	easy	ADJ
hassl-3517	103	28	to	to	PART
hassl-3517	103	29	understand	understand	VERB
hassl-3517	103	30	.	.	PUNCT
hassl-3517	104	1	this	this	PRON
hassl-3517	104	2	could	could	AUX
hassl-3517	104	3	result	result	VERB
hassl-3517	104	4	in	in	ADP
hassl-3517	104	5	higher	high	ADJ
hassl-3517	104	6	audit	audit	NOUN
hassl-3517	104	7	fees	fee	NOUN
hassl-3517	104	8	,	,	PUNCT
hassl-3517	104	9	despite	despite	SCONJ
hassl-3517	104	10	the	the	DET
hassl-3517	104	11	footnotes	footnote	NOUN
hassl-3517	104	12	being	be	AUX
hassl-3517	104	13	readable	readable	ADJ
hassl-3517	104	14	.	.	PUNCT
hassl-3517	105	1	the	the	DET
hassl-3517	105	2	rest	rest	NOUN
hassl-3517	105	3	of	of	ADP
hassl-3517	105	4	this	this	DET
hassl-3517	105	5	paper	paper	NOUN
hassl-3517	105	6	is	be	AUX
hassl-3517	105	7	presented	present	VERB
hassl-3517	105	8	as	as	SCONJ
hassl-3517	105	9	follows	follow	VERB
hassl-3517	105	10	:	:	PUNCT
hassl-3517	105	11	the	the	DET
hassl-3517	105	12	second	second	ADJ
hassl-3517	105	13	section	section	NOUN
hassl-3517	105	14	discusses	discuss	VERB
hassl-3517	105	15	the	the	DET
hassl-3517	105	16	literature	literature	NOUN
hassl-3517	105	17	review	review	NOUN
hassl-3517	105	18	and	and	CCONJ
hassl-3517	105	19	hypothesis	hypothesis	NOUN
hassl-3517	105	20	development	development	NOUN
hassl-3517	105	21	.	.	PUNCT
hassl-3517	106	1	the	the	DET
hassl-3517	106	2	third	third	ADJ
hassl-3517	106	3	part	part	NOUN
hassl-3517	106	4	is	be	AUX
hassl-3517	106	5	the	the	DET
hassl-3517	106	6	data	datum	NOUN
hassl-3517	106	7	and	and	CCONJ
hassl-3517	106	8	research	research	NOUN
hassl-3517	106	9	methods	method	NOUN
hassl-3517	106	10	used	use	VERB
hassl-3517	106	11	in	in	ADP
hassl-3517	106	12	this	this	DET
hassl-3517	106	13	study	study	NOUN
hassl-3517	106	14	.	.	PUNCT
hassl-3517	107	1	the	the	DET
hassl-3517	107	2	fourth	fourth	ADJ
hassl-3517	107	3	section	section	NOUN
hassl-3517	107	4	is	be	AUX
hassl-3517	107	5	an	an	DET
hassl-3517	107	6	empirical	empirical	ADJ
hassl-3517	107	7	result	result	NOUN
hassl-3517	107	8	and	and	CCONJ
hassl-3517	107	9	discussion	discussion	NOUN
hassl-3517	107	10	.	.	PUNCT
hassl-3517	108	1	finally	finally	ADV
hassl-3517	108	2	,	,	PUNCT
hassl-3517	108	3	section	section	NOUN
hassl-3517	108	4	five	five	NUM
hassl-3517	108	5	is	be	AUX
hassl-3517	108	6	conclusions	conclusion	NOUN
hassl-3517	108	7	,	,	PUNCT
hassl-3517	108	8	suggestions	suggestion	NOUN
hassl-3517	108	9	,	,	PUNCT
hassl-3517	108	10	and	and	CCONJ
hassl-3517	108	11	limitations	limitation	NOUN
hassl-3517	108	12	.	.	PUNCT
hassl-3517	109	1	2	2	X
hassl-3517	109	2	.	.	X
hassl-3517	109	3	literature	literature	NOUN
hassl-3517	109	4	review	review	PROPN
hassl-3517	109	5	and	and	CCONJ
hassl-3517	109	6	hypothesis	hypothesis	NOUN
hassl-3517	109	7	development	development	NOUN
hassl-3517	109	8	2.1	2.1	NUM
hassl-3517	109	9	.	.	PUNCT
hassl-3517	109	10	readability	readability	NOUN
hassl-3517	109	11	of	of	ADP
hassl-3517	109	12	financial	financial	ADJ
hassl-3517	109	13	statement	statement	NOUN
hassl-3517	109	14	footnotes	footnote	NOUN
hassl-3517	109	15	:	:	PUNCT
hassl-3517	109	16	the	the	DET
hassl-3517	109	17	study	study	NOUN
hassl-3517	109	18	from	from	ADP
hassl-3517	109	19	geographic	geographic	ADJ
hassl-3517	109	20	proximity	proximity	NOUN
hassl-3517	109	21	client	client	NOUN
hassl-3517	109	22	-	-	PUNCT
hassl-3517	109	23	auditor	auditor	NOUN
hassl-3517	109	24	and	and	CCONJ
hassl-3517	109	25	audit	audit	NOUN
hassl-3517	109	26	fee	fee	NOUN
hassl-3517	109	27	the	the	DET
hassl-3517	109	28	audit	audit	NOUN
hassl-3517	109	29	firm	firm	NOUN
hassl-3517	109	30	will	will	AUX
hassl-3517	109	31	provide	provide	VERB
hassl-3517	109	32	audit	audit	NOUN
hassl-3517	109	33	services	service	NOUN
hassl-3517	109	34	to	to	PART
hassl-3517	109	35	support	support	VERB
hassl-3517	109	36	the	the	DET
hassl-3517	109	37	needs	need	NOUN
hassl-3517	109	38	of	of	ADP
hassl-3517	109	39	its	its	PRON
hassl-3517	109	40	clients	client	NOUN
hassl-3517	109	41	through	through	ADP
hassl-3517	109	42	the	the	DET
hassl-3517	109	43	practice	practice	NOUN
hassl-3517	109	44	office	office	NOUN
hassl-3517	109	45	closest	close	ADJ
hassl-3517	109	46	to	to	ADP
hassl-3517	109	47	its	its	PRON
hassl-3517	109	48	clients	client	NOUN
hassl-3517	109	49	.	.	PUNCT
hassl-3517	110	1	clients	client	NOUN
hassl-3517	110	2	often	often	ADV
hassl-3517	110	3	perceive	perceive	VERB
hassl-3517	110	4	the	the	DET
hassl-3517	110	5	geographical	geographical	ADJ
hassl-3517	110	6	proximity	proximity	NOUN
hassl-3517	110	7	of	of	ADP
hassl-3517	110	8	the	the	DET
hassl-3517	110	9	audit	audit	NOUN
hassl-3517	110	10	service	service	NOUN
hassl-3517	110	11	practice	practice	NOUN
hassl-3517	110	12	office	office	NOUN
hassl-3517	110	13	as	as	ADP
hassl-3517	110	14	a	a	DET
hassl-3517	110	15	factor	factor	NOUN
hassl-3517	110	16	that	that	PRON
hassl-3517	110	17	fosters	foster	VERB
hassl-3517	110	18	a	a	DET
hassl-3517	110	19	unique	unique	ADJ
hassl-3517	110	20	and	and	CCONJ
hassl-3517	110	21	close	close	ADJ
hassl-3517	110	22	relationship	relationship	NOUN
hassl-3517	110	23	between	between	ADP
hassl-3517	110	24	the	the	DET
hassl-3517	110	25	client	client	NOUN
hassl-3517	110	26	and	and	CCONJ
hassl-3517	110	27	the	the	DET
hassl-3517	110	28	auditor	auditor	NOUN
hassl-3517	110	29	.	.	PUNCT
hassl-3517	111	1	this	this	DET
hassl-3517	111	2	relationship	relationship	NOUN
hassl-3517	111	3	is	be	AUX
hassl-3517	111	4	characterized	characterize	VERB
hassl-3517	111	5	by	by	ADP
hassl-3517	111	6	familiarity	familiarity	NOUN
hassl-3517	111	7	and	and	CCONJ
hassl-3517	111	8	mutual	mutual	ADJ
hassl-3517	111	9	understanding	understanding	NOUN
hassl-3517	111	10	of	of	ADP
hassl-3517	111	11	each	each	DET
hassl-3517	111	12	other	other	ADJ
hassl-3517	111	13	’s	’s	PART
hassl-3517	111	14	requirements	requirement	NOUN
hassl-3517	111	15	.	.	PUNCT
hassl-3517	112	1	it	it	PRON
hassl-3517	112	2	is	be	AUX
hassl-3517	112	3	worth	worth	ADJ
hassl-3517	112	4	noting	note	VERB
hassl-3517	112	5	that	that	SCONJ
hassl-3517	112	6	the	the	DET
hassl-3517	112	7	local	local	ADJ
hassl-3517	112	8	audit	audit	NOUN
hassl-3517	112	9	engagement	engagement	NOUN
hassl-3517	112	10	office	office	NOUN
hassl-3517	112	11	plays	play	VERB
hassl-3517	112	12	a	a	DET
hassl-3517	112	13	crucial	crucial	ADJ
hassl-3517	112	14	role	role	NOUN
hassl-3517	112	15	in	in	ADP
hassl-3517	112	16	facilitating	facilitate	VERB
hassl-3517	112	17	the	the	DET
hassl-3517	112	18	client	client	NOUN
hassl-3517	112	19	’s	’s	PART
hassl-3517	112	20	engagement	engagement	NOUN
hassl-3517	112	21	of	of	ADP
hassl-3517	112	22	the	the	DET
hassl-3517	112	23	auditor	auditor	NOUN
hassl-3517	112	24	for	for	ADP
hassl-3517	112	25	a	a	DET
hassl-3517	112	26	range	range	NOUN
hassl-3517	112	27	of	of	ADP
hassl-3517	112	28	the	the	DET
hassl-3517	112	29	significant	significant	ADJ
hassl-3517	112	30	information	information	NOUN
hassl-3517	112	31	that	that	PRON
hassl-3517	112	32	ultimately	ultimately	ADV
hassl-3517	112	33	contributes	contribute	VERB
hassl-3517	112	34	to	to	ADP
hassl-3517	112	35	the	the	DET
hassl-3517	112	36	preparation	preparation	NOUN
hassl-3517	112	37	.	.	PUNCT
hassl-3517	113	1	this	this	DET
hassl-3517	113	2	relationship	relationship	NOUN
hassl-3517	113	3	can	can	AUX
hassl-3517	113	4	also	also	ADV
hassl-3517	113	5	provide	provide	VERB
hassl-3517	113	6	benefits	benefit	NOUN
hassl-3517	113	7	such	such	ADJ
hassl-3517	113	8	as	as	ADP
hassl-3517	113	9	a	a	DET
hassl-3517	113	10	better	well	ADJ
hassl-3517	113	11	understanding	understanding	NOUN
hassl-3517	113	12	of	of	ADP
hassl-3517	113	13	the	the	DET
hassl-3517	113	14	client	client	NOUN
hassl-3517	113	15	's	's	PART
hassl-3517	113	16	business	business	NOUN
hassl-3517	113	17	environment	environment	NOUN
hassl-3517	113	18	,	,	PUNCT
hassl-3517	113	19	culture	culture	NOUN
hassl-3517	113	20	,	,	PUNCT
hassl-3517	113	21	and	and	CCONJ
hassl-3517	113	22	industry	industry	NOUN
hassl-3517	113	23	,	,	PUNCT
hassl-3517	113	24	which	which	PRON
hassl-3517	113	25	can	can	AUX
hassl-3517	113	26	lead	lead	VERB
hassl-3517	113	27	to	to	ADP
hassl-3517	113	28	a	a	DET
hassl-3517	113	29	more	more	ADV
hassl-3517	113	30	effective	effective	ADJ
hassl-3517	113	31	and	and	CCONJ
hassl-3517	113	32	efficient	efficient	ADJ
hassl-3517	113	33	audit	audit	NOUN
hassl-3517	113	34	process	process	NOUN
hassl-3517	113	35	.	.	PUNCT
hassl-3517	114	1	additionally	additionally	ADV
hassl-3517	114	2	,	,	PUNCT
hassl-3517	114	3	the	the	DET
hassl-3517	114	4	proximity	proximity	NOUN
hassl-3517	114	5	of	of	ADP
hassl-3517	114	6	the	the	DET
hassl-3517	114	7	audit	audit	NOUN
hassl-3517	114	8	service	service	NOUN
hassl-3517	114	9	practice	practice	NOUN
hassl-3517	114	10	office	office	NOUN
hassl-3517	114	11	can	can	AUX
hassl-3517	114	12	facilitate	facilitate	VERB
hassl-3517	114	13	timely	timely	ADJ
hassl-3517	114	14	communication	communication	NOUN
hassl-3517	114	15	and	and	CCONJ
hassl-3517	114	16	responsiveness	responsiveness	NOUN
hassl-3517	114	17	to	to	ADP
hassl-3517	114	18	the	the	DET
hassl-3517	114	19	client	client	NOUN
hassl-3517	114	20	's	's	PART
hassl-3517	114	21	needs	need	NOUN
hassl-3517	114	22	and	and	CCONJ
hassl-3517	114	23	concerns	concern	NOUN
hassl-3517	114	24	.	.	PUNCT
hassl-3517	115	1	however	however	ADV
hassl-3517	115	2	,	,	PUNCT
hassl-3517	115	3	it	it	PRON
hassl-3517	115	4	is	be	AUX
hassl-3517	115	5	important	important	ADJ
hassl-3517	115	6	to	to	PART
hassl-3517	115	7	note	note	VERB
hassl-3517	115	8	that	that	SCONJ
hassl-3517	115	9	the	the	DET
hassl-3517	115	10	selection	selection	NOUN
hassl-3517	115	11	of	of	ADP
hassl-3517	115	12	the	the	DET
hassl-3517	115	13	audit	audit	NOUN
hassl-3517	115	14	firm	firm	NOUN
hassl-3517	115	15	and	and	CCONJ
hassl-3517	115	16	engagement	engagement	NOUN
hassl-3517	115	17	office	office	NOUN
hassl-3517	115	18	should	should	AUX
hassl-3517	115	19	not	not	PART
hassl-3517	115	20	be	be	AUX
hassl-3517	115	21	based	base	VERB
hassl-3517	115	22	solely	solely	ADV
hassl-3517	115	23	on	on	ADP
hassl-3517	115	24	geographic	geographic	ADJ
hassl-3517	115	25	proximity	proximity	NOUN
hassl-3517	115	26	but	but	CCONJ
hassl-3517	115	27	also	also	ADV
hassl-3517	115	28	on	on	ADP
hassl-3517	115	29	the	the	DET
hassl-3517	115	30	firm	firm	NOUN
hassl-3517	115	31	's	's	PART
hassl-3517	115	32	reputation	reputation	NOUN
hassl-3517	115	33	,	,	PUNCT
hassl-3517	115	34	experience	experience	NOUN
hassl-3517	115	35	,	,	PUNCT
hassl-3517	115	36	and	and	CCONJ
hassl-3517	115	37	expertise	expertise	NOUN
hassl-3517	115	38	in	in	ADP
hassl-3517	115	39	the	the	DET
hassl-3517	115	40	relevant	relevant	ADJ
hassl-3517	115	41	industry	industry	NOUN
hassl-3517	115	42	.	.	PUNCT
hassl-3517	116	1	the	the	DET
hassl-3517	116	2	audit	audit	NOUN
hassl-3517	116	3	firm	firm	NOUN
hassl-3517	116	4	should	should	AUX
hassl-3517	116	5	also	also	ADV
hassl-3517	116	6	ensure	ensure	VERB
hassl-3517	116	7	that	that	SCONJ
hassl-3517	116	8	its	its	PRON
hassl-3517	116	9	audit	audit	NOUN
hassl-3517	116	10	services	service	NOUN
hassl-3517	116	11	comply	comply	VERB
hassl-3517	116	12	with	with	ADP
hassl-3517	116	13	applicable	applicable	ADJ
hassl-3517	116	14	auditing	auditing	NOUN
hassl-3517	116	15	standards	standard	NOUN
hassl-3517	116	16	and	and	CCONJ
hassl-3517	116	17	regulations	regulation	NOUN
hassl-3517	116	18	to	to	PART
hassl-3517	116	19	maintain	maintain	VERB
hassl-3517	116	20	the	the	DET
hassl-3517	116	21	integrity	integrity	NOUN
hassl-3517	116	22	and	and	CCONJ
hassl-3517	116	23	reliability	reliability	NOUN
hassl-3517	116	24	of	of	ADP
hassl-3517	116	25	the	the	DET
hassl-3517	116	26	financial	financial	ADJ
hassl-3517	116	27	statements	statement	NOUN
hassl-3517	116	28	.	.	PUNCT
hassl-3517	117	1	auditor	auditor	NOUN
hassl-3517	117	2	-	-	PUNCT
hassl-3517	117	3	client	client	NOUN
hassl-3517	117	4	geographical	geographical	ADJ
hassl-3517	117	5	proximity	proximity	NOUN
hassl-3517	117	6	is	be	AUX
hassl-3517	117	7	defined	define	VERB
hassl-3517	117	8	as	as	ADP
hassl-3517	117	9	an	an	DET
hassl-3517	117	10	auditor	auditor	NOUN
hassl-3517	117	11	's	's	PART
hassl-3517	117	12	office	office	NOUN
hassl-3517	117	13	that	that	PRON
hassl-3517	117	14	has	have	VERB
hassl-3517	117	15	many	many	ADJ
hassl-3517	117	16	partners	partner	NOUN
hassl-3517	117	17	outside	outside	ADP
hassl-3517	117	18	the	the	DET
hassl-3517	117	19	main	main	ADJ
hassl-3517	117	20	office	office	NOUN
hassl-3517	117	21	who	who	PRON
hassl-3517	117	22	have	have	VERB
hassl-3517	117	23	the	the	DET
hassl-3517	117	24	potential	potential	NOUN
hassl-3517	117	25	to	to	PART
hassl-3517	117	26	manage	manage	VERB
hassl-3517	117	27	audit	audit	NOUN
hassl-3517	117	28	engagements	engagement	NOUN
hassl-3517	117	29	better	well	ADV
hassl-3517	117	30	.	.	PUNCT
hassl-3517	118	1	geographic	geographic	ADJ
hassl-3517	118	2	proximity	proximity	NOUN
hassl-3517	118	3	ultimately	ultimately	ADV
hassl-3517	118	4	indicates	indicate	VERB
hassl-3517	118	5	the	the	DET
hassl-3517	118	6	physical	physical	ADJ
hassl-3517	118	7	distance	distance	NOUN
hassl-3517	118	8	between	between	ADP
hassl-3517	118	9	players	player	NOUN
hassl-3517	118	10	and	and	CCONJ
hassl-3517	118	11	home	home	NOUN
hassl-3517	118	12	base	base	NOUN
hassl-3517	118	13	(	(	PUNCT
hassl-3517	118	14	howells	howell	NOUN
hassl-3517	118	15	,	,	PUNCT
hassl-3517	118	16	2002	2002	NUM
hassl-3517	118	17	)	)	PUNCT
hassl-3517	118	18	.	.	PUNCT
hassl-3517	119	1	while	while	SCONJ
hassl-3517	119	2	short	short	ADJ
hassl-3517	119	3	distance	distance	NOUN
hassl-3517	119	4	supports	support	VERB
hassl-3517	119	5	interaction	interaction	NOUN
hassl-3517	119	6	,	,	PUNCT
hassl-3517	119	7	humanities	humanity	NOUN
hassl-3517	119	8	and	and	CCONJ
hassl-3517	119	9	social	social	ADJ
hassl-3517	119	10	sciences	science	NOUN
hassl-3517	119	11	letters	letter	NOUN
hassl-3517	119	12	,	,	PUNCT
hassl-3517	119	13	2023	2023	NUM
hassl-3517	119	14	,	,	PUNCT
hassl-3517	119	15	11(4	11(4	NUM
hassl-3517	119	16	):	):	PUNCT
hassl-3517	119	17	377	377	NUM
hassl-3517	119	18	-	-	SYM
hassl-3517	119	19	398	398	NUM
hassl-3517	119	20	381	381	NUM
hassl-3517	119	21	©	©	PROPN
hassl-3517	119	22	2023conscientia	2023conscientia	NUM
hassl-3517	119	23	beam	beam	NOUN
hassl-3517	119	24	.	.	PUNCT
hassl-3517	120	1	all	all	DET
hassl-3517	120	2	rights	right	NOUN
hassl-3517	120	3	reserved	reserve	VERB
hassl-3517	120	4	.	.	PUNCT
hassl-3517	121	1	networking	networking	NOUN
hassl-3517	121	2	,	,	PUNCT
hassl-3517	121	3	collaboration	collaboration	NOUN
hassl-3517	121	4	,	,	PUNCT
hassl-3517	121	5	and	and	CCONJ
hassl-3517	121	6	innovation	innovation	NOUN
hassl-3517	121	7	,	,	PUNCT
hassl-3517	121	8	long	long	ADJ
hassl-3517	121	9	distance	distance	NOUN
hassl-3517	121	10	requires	require	VERB
hassl-3517	121	11	more	more	ADJ
hassl-3517	121	12	complementary	complementary	ADJ
hassl-3517	121	13	proximity	proximity	NOUN
hassl-3517	121	14	to	to	PART
hassl-3517	121	15	achieve	achieve	VERB
hassl-3517	121	16	closeness	closeness	NOUN
hassl-3517	121	17	(	(	PUNCT
hassl-3517	121	18	boschma	boschma	NOUN
hassl-3517	121	19	,	,	PUNCT
hassl-3517	121	20	2005	2005	NUM
hassl-3517	121	21	)	)	PUNCT
hassl-3517	121	22	.	.	PUNCT
hassl-3517	122	1	recent	recent	ADJ
hassl-3517	122	2	work	work	NOUN
hassl-3517	122	3	on	on	ADP
hassl-3517	122	4	innovation	innovation	NOUN
hassl-3517	122	5	ecosystems	ecosystem	NOUN
hassl-3517	122	6	(	(	PUNCT
hassl-3517	122	7	ben	ben	PROPN
hassl-3517	122	8	letaifa	letaifa	PROPN
hassl-3517	122	9	&	&	CCONJ
hassl-3517	122	10	rabeau	rabeau	PROPN
hassl-3517	122	11	,	,	PUNCT
hassl-3517	122	12	2013	2013	NUM
hassl-3517	122	13	;	;	PUNCT
hassl-3517	122	14	desrochers	desrocher	NOUN
hassl-3517	122	15	,	,	PUNCT
hassl-3517	122	16	2001	2001	NUM
hassl-3517	122	17	;	;	PUNCT
hassl-3517	122	18	theodoraki	theodoraki	PROPN
hassl-3517	122	19	,	,	PUNCT
hassl-3517	122	20	messeghem	messeghem	PROPN
hassl-3517	122	21	,	,	PUNCT
hassl-3517	122	22	&	&	CCONJ
hassl-3517	122	23	rice	rice	PROPN
hassl-3517	122	24	,	,	PUNCT
hassl-3517	122	25	2018	2018	NUM
hassl-3517	122	26	)	)	PUNCT
hassl-3517	122	27	highlights	highlight	VERB
hassl-3517	122	28	the	the	DET
hassl-3517	122	29	role	role	NOUN
hassl-3517	122	30	of	of	ADP
hassl-3517	122	31	interdependence	interdependence	NOUN
hassl-3517	122	32	rather	rather	ADV
hassl-3517	122	33	than	than	ADP
hassl-3517	122	34	geographic	geographic	ADJ
hassl-3517	122	35	proximity	proximity	NOUN
hassl-3517	122	36	in	in	ADP
hassl-3517	122	37	explaining	explain	VERB
hassl-3517	122	38	collaboration	collaboration	NOUN
hassl-3517	122	39	and	and	CCONJ
hassl-3517	122	40	innovation	innovation	NOUN
hassl-3517	122	41	.	.	PUNCT
hassl-3517	123	1	in	in	ADP
hassl-3517	123	2	other	other	ADJ
hassl-3517	123	3	words	word	NOUN
hassl-3517	123	4	,	,	PUNCT
hassl-3517	123	5	while	while	SCONJ
hassl-3517	123	6	physical	physical	ADJ
hassl-3517	123	7	proximity	proximity	NOUN
hassl-3517	123	8	can	can	AUX
hassl-3517	123	9	facilitate	facilitate	VERB
hassl-3517	123	10	collaboration	collaboration	NOUN
hassl-3517	123	11	and	and	CCONJ
hassl-3517	123	12	innovation	innovation	NOUN
hassl-3517	123	13	in	in	ADP
hassl-3517	123	14	the	the	DET
hassl-3517	123	15	short	short	ADJ
hassl-3517	123	16	term	term	NOUN
hassl-3517	123	17	,	,	PUNCT
hassl-3517	123	18	long	long	ADJ
hassl-3517	123	19	-	-	PUNCT
hassl-3517	123	20	term	term	NOUN
hassl-3517	123	21	success	success	NOUN
hassl-3517	123	22	often	often	ADV
hassl-3517	123	23	depends	depend	VERB
hassl-3517	123	24	more	more	ADV
hassl-3517	123	25	on	on	ADP
hassl-3517	123	26	shared	shared	ADJ
hassl-3517	123	27	goals	goal	NOUN
hassl-3517	123	28	,	,	PUNCT
hassl-3517	123	29	values	value	NOUN
hassl-3517	123	30	,	,	PUNCT
hassl-3517	123	31	and	and	CCONJ
hassl-3517	123	32	complementary	complementary	ADJ
hassl-3517	123	33	skills	skill	NOUN
hassl-3517	123	34	and	and	CCONJ
hassl-3517	123	35	resources	resource	NOUN
hassl-3517	123	36	than	than	ADP
hassl-3517	123	37	on	on	ADP
hassl-3517	123	38	physical	physical	ADJ
hassl-3517	123	39	distance	distance	NOUN
hassl-3517	123	40	.	.	PUNCT
hassl-3517	124	1	this	this	PRON
hassl-3517	124	2	is	be	AUX
hassl-3517	124	3	why	why	SCONJ
hassl-3517	124	4	many	many	ADJ
hassl-3517	124	5	successful	successful	ADJ
hassl-3517	124	6	innovation	innovation	NOUN
hassl-3517	124	7	ecosystems	ecosystem	NOUN
hassl-3517	124	8	today	today	NOUN
hassl-3517	124	9	span	span	VERB
hassl-3517	124	10	multiple	multiple	ADJ
hassl-3517	124	11	geographic	geographic	ADJ
hassl-3517	124	12	regions	region	NOUN
hassl-3517	124	13	and	and	CCONJ
hassl-3517	124	14	even	even	ADV
hassl-3517	124	15	countries	country	NOUN
hassl-3517	124	16	,	,	PUNCT
hassl-3517	124	17	relying	rely	VERB
hassl-3517	124	18	on	on	ADP
hassl-3517	124	19	digital	digital	ADJ
hassl-3517	124	20	technologies	technology	NOUN
hassl-3517	124	21	and	and	CCONJ
hassl-3517	124	22	other	other	ADJ
hassl-3517	124	23	forms	form	NOUN
hassl-3517	124	24	of	of	ADP
hassl-3517	124	25	communication	communication	NOUN
hassl-3517	124	26	and	and	CCONJ
hassl-3517	124	27	collaboration	collaboration	NOUN
hassl-3517	124	28	to	to	PART
hassl-3517	124	29	bridge	bridge	VERB
hassl-3517	124	30	the	the	DET
hassl-3517	124	31	gaps	gap	NOUN
hassl-3517	124	32	between	between	ADP
hassl-3517	124	33	physical	physical	ADJ
hassl-3517	124	34	distances	distance	NOUN
hassl-3517	124	35	.	.	PUNCT
hassl-3517	125	1	ultimately	ultimately	ADV
hassl-3517	125	2	,	,	PUNCT
hassl-3517	125	3	the	the	DET
hassl-3517	125	4	key	key	NOUN
hassl-3517	125	5	to	to	ADP
hassl-3517	125	6	successful	successful	ADJ
hassl-3517	125	7	collaboration	collaboration	NOUN
hassl-3517	125	8	and	and	CCONJ
hassl-3517	125	9	innovation	innovation	NOUN
hassl-3517	125	10	lies	lie	VERB
hassl-3517	125	11	not	not	PART
hassl-3517	125	12	in	in	ADP
hassl-3517	125	13	physical	physical	ADJ
hassl-3517	125	14	proximity	proximity	NOUN
hassl-3517	125	15	alone	alone	ADV
hassl-3517	125	16	but	but	CCONJ
hassl-3517	125	17	in	in	ADP
hassl-3517	125	18	finding	find	VERB
hassl-3517	125	19	ways	way	NOUN
hassl-3517	125	20	to	to	PART
hassl-3517	125	21	create	create	VERB
hassl-3517	125	22	meaningful	meaningful	ADJ
hassl-3517	125	23	connections	connection	NOUN
hassl-3517	125	24	and	and	CCONJ
hassl-3517	125	25	relationships	relationship	NOUN
hassl-3517	125	26	regardless	regardless	ADV
hassl-3517	125	27	of	of	ADP
hassl-3517	125	28	where	where	SCONJ
hassl-3517	125	29	individuals	individual	NOUN
hassl-3517	125	30	and	and	CCONJ
hassl-3517	125	31	organizations	organization	NOUN
hassl-3517	125	32	are	be	AUX
hassl-3517	125	33	located	locate	VERB
hassl-3517	125	34	.	.	PUNCT
hassl-3517	126	1	however	however	ADV
hassl-3517	126	2	,	,	PUNCT
hassl-3517	126	3	geographic	geographic	ADJ
hassl-3517	126	4	proximity	proximity	NOUN
hassl-3517	126	5	still	still	ADV
hassl-3517	126	6	plays	play	VERB
hassl-3517	126	7	a	a	DET
hassl-3517	126	8	positive	positive	ADJ
hassl-3517	126	9	role	role	NOUN
hassl-3517	126	10	,	,	PUNCT
hassl-3517	126	11	and	and	CCONJ
hassl-3517	126	12	location	location	NOUN
hassl-3517	126	13	still	still	ADV
hassl-3517	126	14	matters	matter	VERB
hassl-3517	126	15	.	.	PUNCT
hassl-3517	127	1	the	the	DET
hassl-3517	127	2	literature	literature	NOUN
hassl-3517	127	3	is	be	AUX
hassl-3517	127	4	beginning	begin	VERB
hassl-3517	127	5	to	to	PART
hassl-3517	127	6	recognize	recognize	VERB
hassl-3517	127	7	the	the	DET
hassl-3517	127	8	need	need	NOUN
hassl-3517	127	9	to	to	PART
hassl-3517	127	10	identify	identify	VERB
hassl-3517	127	11	the	the	DET
hassl-3517	127	12	conditions	condition	NOUN
hassl-3517	127	13	under	under	ADP
hassl-3517	127	14	which	which	PRON
hassl-3517	127	15	clusters	cluster	NOUN
hassl-3517	127	16	collaborate	collaborate	VERB
hassl-3517	127	17	.	.	PUNCT
hassl-3517	128	1	for	for	ADP
hassl-3517	128	2	example	example	NOUN
hassl-3517	128	3	,	,	PUNCT
hassl-3517	128	4	too	too	ADV
hassl-3517	128	5	little	little	ADJ
hassl-3517	128	6	proximity	proximity	NOUN
hassl-3517	128	7	will	will	AUX
hassl-3517	128	8	harm	harm	VERB
hassl-3517	128	9	the	the	DET
hassl-3517	128	10	ability	ability	NOUN
hassl-3517	128	11	of	of	ADP
hassl-3517	128	12	auditors	auditor	NOUN
hassl-3517	128	13	and	and	CCONJ
hassl-3517	128	14	clients	client	NOUN
hassl-3517	128	15	to	to	PART
hassl-3517	128	16	produce	produce	VERB
hassl-3517	128	17	legible	legible	ADJ
hassl-3517	128	18	financial	financial	ADJ
hassl-3517	128	19	statements	statement	NOUN
hassl-3517	128	20	,	,	PUNCT
hassl-3517	128	21	and	and	CCONJ
hassl-3517	128	22	too	too	ADV
hassl-3517	128	23	much	much	ADJ
hassl-3517	128	24	proximity	proximity	NOUN
hassl-3517	128	25	will	will	AUX
hassl-3517	128	26	facilitate	facilitate	VERB
hassl-3517	128	27	reading	read	VERB
hassl-3517	128	28	difficulties	difficulty	NOUN
hassl-3517	128	29	but	but	CCONJ
hassl-3517	128	30	,	,	PUNCT
hassl-3517	128	31	at	at	ADP
hassl-3517	128	32	the	the	DET
hassl-3517	128	33	same	same	ADJ
hassl-3517	128	34	time	time	NOUN
hassl-3517	128	35	,	,	PUNCT
hassl-3517	128	36	will	will	AUX
hassl-3517	128	37	reduce	reduce	VERB
hassl-3517	128	38	the	the	DET
hassl-3517	128	39	potential	potential	NOUN
hassl-3517	128	40	for	for	ADP
hassl-3517	128	41	non	non	ADJ
hassl-3517	128	42	-	-	ADJ
hassl-3517	128	43	symmetric	symmetric	ADJ
hassl-3517	128	44	information	information	NOUN
hassl-3517	128	45	gaps	gap	NOUN
hassl-3517	128	46	between	between	ADP
hassl-3517	128	47	auditors	auditor	NOUN
hassl-3517	128	48	and	and	CCONJ
hassl-3517	128	49	clients	client	NOUN
hassl-3517	128	50	(	(	PUNCT
hassl-3517	128	51	ben	ben	PROPN
hassl-3517	128	52	letaifa	letaifa	PROPN
hassl-3517	128	53	&	&	CCONJ
hassl-3517	128	54	rabeau	rabeau	PROPN
hassl-3517	128	55	,	,	PUNCT
hassl-3517	128	56	2013	2013	NUM
hassl-3517	128	57	;	;	PUNCT
hassl-3517	128	58	boschma	boschma	NOUN
hassl-3517	128	59	,	,	PUNCT
hassl-3517	128	60	2005	2005	NUM
hassl-3517	128	61	;	;	PUNCT
hassl-3517	128	62	desrochers	desrocher	NOUN
hassl-3517	128	63	,	,	PUNCT
hassl-3517	128	64	2001	2001	NUM
hassl-3517	128	65	;	;	PUNCT
hassl-3517	128	66	theodoraki	theodoraki	NOUN
hassl-3517	128	67	et	et	PROPN
hassl-3517	128	68	al	al	PROPN
hassl-3517	128	69	.	.	PROPN
hassl-3517	128	70	,	,	PUNCT
hassl-3517	128	71	2018	2018	NUM
hassl-3517	128	72	)	)	PUNCT
hassl-3517	128	73	.	.	PUNCT
hassl-3517	129	1	the	the	DET
hassl-3517	129	2	concept	concept	NOUN
hassl-3517	129	3	of	of	ADP
hassl-3517	129	4	proximity	proximity	NOUN
hassl-3517	129	5	in	in	ADP
hassl-3517	129	6	auditing	auditing	NOUN
hassl-3517	129	7	refers	refer	VERB
hassl-3517	129	8	to	to	ADP
hassl-3517	129	9	the	the	DET
hassl-3517	129	10	level	level	NOUN
hassl-3517	129	11	of	of	ADP
hassl-3517	129	12	closeness	closeness	NOUN
hassl-3517	129	13	or	or	CCONJ
hassl-3517	129	14	distance	distance	NOUN
hassl-3517	129	15	between	between	ADP
hassl-3517	129	16	auditors	auditor	NOUN
hassl-3517	129	17	and	and	CCONJ
hassl-3517	129	18	clients	client	NOUN
hassl-3517	129	19	,	,	PUNCT
hassl-3517	129	20	both	both	PRON
hassl-3517	129	21	physically	physically	ADV
hassl-3517	129	22	and	and	CCONJ
hassl-3517	129	23	relationally	relationally	ADV
hassl-3517	129	24	.	.	PUNCT
hassl-3517	130	1	finding	find	VERB
hassl-3517	130	2	the	the	DET
hassl-3517	130	3	right	right	ADJ
hassl-3517	130	4	balance	balance	NOUN
hassl-3517	130	5	of	of	ADP
hassl-3517	130	6	proximity	proximity	NOUN
hassl-3517	130	7	is	be	AUX
hassl-3517	130	8	essential	essential	ADJ
hassl-3517	130	9	in	in	ADP
hassl-3517	130	10	producing	produce	VERB
hassl-3517	130	11	accurate	accurate	ADJ
hassl-3517	130	12	financial	financial	ADJ
hassl-3517	130	13	statements	statement	NOUN
hassl-3517	130	14	,	,	PUNCT
hassl-3517	130	15	as	as	SCONJ
hassl-3517	130	16	it	it	PRON
hassl-3517	130	17	affects	affect	VERB
hassl-3517	130	18	the	the	DET
hassl-3517	130	19	quality	quality	NOUN
hassl-3517	130	20	of	of	ADP
hassl-3517	130	21	communication	communication	NOUN
hassl-3517	130	22	and	and	CCONJ
hassl-3517	130	23	information	information	NOUN
hassl-3517	130	24	sharing	sharing	NOUN
hassl-3517	130	25	between	between	ADP
hassl-3517	130	26	the	the	DET
hassl-3517	130	27	two	two	NUM
hassl-3517	130	28	parties	party	NOUN
hassl-3517	130	29	(	(	PUNCT
hassl-3517	130	30	beck	beck	PROPN
hassl-3517	130	31	,	,	PUNCT
hassl-3517	130	32	gunn	gunn	PROPN
hassl-3517	130	33	,	,	PUNCT
hassl-3517	130	34	&	&	CCONJ
hassl-3517	130	35	hallman	hallman	PROPN
hassl-3517	130	36	,	,	PUNCT
hassl-3517	130	37	2019	2019	NUM
hassl-3517	130	38	;	;	PUNCT
hassl-3517	130	39	carcello	carcello	PROPN
hassl-3517	130	40	,	,	PUNCT
hassl-3517	130	41	hermanson	hermanson	PROPN
hassl-3517	130	42	,	,	PUNCT
hassl-3517	130	43	&	&	CCONJ
hassl-3517	130	44	mcgrath	mcgrath	PROPN
hassl-3517	130	45	,	,	PUNCT
hassl-3517	130	46	1992	1992	NUM
hassl-3517	130	47	;	;	PUNCT
hassl-3517	131	1	dong	dong	PROPN
hassl-3517	131	2	et	et	PROPN
hassl-3517	131	3	al	al	PROPN
hassl-3517	131	4	.	.	PROPN
hassl-3517	131	5	,	,	PUNCT
hassl-3517	131	6	2017	2017	NUM
hassl-3517	131	7	)	)	PUNCT
hassl-3517	131	8	.	.	PUNCT
hassl-3517	132	1	when	when	SCONJ
hassl-3517	132	2	there	there	PRON
hassl-3517	132	3	is	be	VERB
hassl-3517	132	4	too	too	ADV
hassl-3517	132	5	little	little	ADJ
hassl-3517	132	6	proximity	proximity	NOUN
hassl-3517	132	7	,	,	PUNCT
hassl-3517	132	8	such	such	ADJ
hassl-3517	132	9	as	as	ADP
hassl-3517	132	10	when	when	SCONJ
hassl-3517	132	11	auditors	auditor	NOUN
hassl-3517	132	12	and	and	CCONJ
hassl-3517	132	13	clients	client	NOUN
hassl-3517	132	14	are	be	AUX
hassl-3517	132	15	physically	physically	ADV
hassl-3517	132	16	far	far	ADV
hassl-3517	132	17	apart	apart	ADV
hassl-3517	132	18	or	or	CCONJ
hassl-3517	132	19	have	have	VERB
hassl-3517	132	20	a	a	DET
hassl-3517	132	21	distant	distant	ADJ
hassl-3517	132	22	relationship	relationship	NOUN
hassl-3517	132	23	,	,	PUNCT
hassl-3517	132	24	it	it	PRON
hassl-3517	132	25	can	can	AUX
hassl-3517	132	26	hinder	hinder	VERB
hassl-3517	132	27	the	the	DET
hassl-3517	132	28	flow	flow	NOUN
hassl-3517	132	29	of	of	ADP
hassl-3517	132	30	information	information	NOUN
hassl-3517	132	31	and	and	CCONJ
hassl-3517	132	32	communication	communication	NOUN
hassl-3517	132	33	,	,	PUNCT
hassl-3517	132	34	leading	lead	VERB
hassl-3517	132	35	to	to	ADP
hassl-3517	132	36	errors	error	NOUN
hassl-3517	132	37	in	in	ADP
hassl-3517	132	38	financial	financial	ADJ
hassl-3517	132	39	statements	statement	NOUN
hassl-3517	132	40	.	.	PUNCT
hassl-3517	133	1	on	on	ADP
hassl-3517	133	2	the	the	DET
hassl-3517	133	3	other	other	ADJ
hassl-3517	133	4	hand	hand	NOUN
hassl-3517	133	5	,	,	PUNCT
hassl-3517	133	6	too	too	ADV
hassl-3517	133	7	much	much	ADJ
hassl-3517	133	8	proximity	proximity	NOUN
hassl-3517	133	9	,	,	PUNCT
hassl-3517	133	10	such	such	ADJ
hassl-3517	133	11	as	as	ADP
hassl-3517	133	12	when	when	SCONJ
hassl-3517	133	13	auditors	auditor	NOUN
hassl-3517	133	14	and	and	CCONJ
hassl-3517	133	15	clients	client	NOUN
hassl-3517	133	16	have	have	AUX
hassl-3517	133	17	a	a	DET
hassl-3517	133	18	very	very	ADV
hassl-3517	133	19	close	close	ADJ
hassl-3517	133	20	relationship	relationship	NOUN
hassl-3517	133	21	,	,	PUNCT
hassl-3517	133	22	can	can	AUX
hassl-3517	133	23	also	also	ADV
hassl-3517	133	24	create	create	VERB
hassl-3517	133	25	problems	problem	NOUN
hassl-3517	133	26	.	.	PUNCT
hassl-3517	134	1	for	for	ADP
hassl-3517	134	2	example	example	NOUN
hassl-3517	134	3	,	,	PUNCT
hassl-3517	134	4	auditors	auditor	NOUN
hassl-3517	134	5	may	may	AUX
hassl-3517	134	6	become	become	VERB
hassl-3517	134	7	too	too	ADV
hassl-3517	134	8	sympathetic	sympathetic	ADJ
hassl-3517	134	9	to	to	ADP
hassl-3517	134	10	their	their	PRON
hassl-3517	134	11	clients	client	NOUN
hassl-3517	134	12	and	and	CCONJ
hassl-3517	134	13	overlook	overlook	VERB
hassl-3517	134	14	potential	potential	ADJ
hassl-3517	134	15	errors	error	NOUN
hassl-3517	134	16	or	or	CCONJ
hassl-3517	134	17	fraud	fraud	NOUN
hassl-3517	134	18	,	,	PUNCT
hassl-3517	134	19	leading	lead	VERB
hassl-3517	134	20	to	to	ADP
hassl-3517	134	21	inaccurate	inaccurate	ADJ
hassl-3517	134	22	financial	financial	ADJ
hassl-3517	134	23	statements	statement	NOUN
hassl-3517	134	24	.	.	PUNCT
hassl-3517	135	1	therefore	therefore	ADV
hassl-3517	135	2	,	,	PUNCT
hassl-3517	135	3	finding	find	VERB
hassl-3517	135	4	the	the	DET
hassl-3517	135	5	right	right	ADJ
hassl-3517	135	6	balance	balance	NOUN
hassl-3517	135	7	of	of	ADP
hassl-3517	135	8	proximity	proximity	NOUN
hassl-3517	135	9	is	be	AUX
hassl-3517	135	10	crucial	crucial	ADJ
hassl-3517	135	11	in	in	ADP
hassl-3517	135	12	auditing	audit	VERB
hassl-3517	135	13	to	to	PART
hassl-3517	135	14	ensure	ensure	VERB
hassl-3517	135	15	that	that	SCONJ
hassl-3517	135	16	auditors	auditor	NOUN
hassl-3517	135	17	and	and	CCONJ
hassl-3517	135	18	clients	client	NOUN
hassl-3517	135	19	can	can	AUX
hassl-3517	135	20	communicate	communicate	VERB
hassl-3517	135	21	effectively	effectively	ADV
hassl-3517	135	22	while	while	SCONJ
hassl-3517	135	23	still	still	ADV
hassl-3517	135	24	maintaining	maintain	VERB
hassl-3517	135	25	objectivity	objectivity	NOUN
hassl-3517	135	26	and	and	CCONJ
hassl-3517	135	27	independence	independence	NOUN
hassl-3517	135	28	.	.	PUNCT
hassl-3517	136	1	it	it	PRON
hassl-3517	136	2	requires	require	VERB
hassl-3517	136	3	a	a	DET
hassl-3517	136	4	delicate	delicate	ADJ
hassl-3517	136	5	balancing	balancing	NOUN
hassl-3517	136	6	act	act	NOUN
hassl-3517	136	7	where	where	SCONJ
hassl-3517	136	8	auditors	auditor	NOUN
hassl-3517	136	9	must	must	AUX
hassl-3517	136	10	maintain	maintain	VERB
hassl-3517	136	11	a	a	DET
hassl-3517	136	12	professional	professional	ADJ
hassl-3517	136	13	relationship	relationship	NOUN
hassl-3517	136	14	with	with	ADP
hassl-3517	136	15	their	their	PRON
hassl-3517	136	16	clients	client	NOUN
hassl-3517	136	17	while	while	SCONJ
hassl-3517	136	18	also	also	ADV
hassl-3517	136	19	maintaining	maintain	VERB
hassl-3517	136	20	an	an	DET
hassl-3517	136	21	appropriate	appropriate	ADJ
hassl-3517	136	22	level	level	NOUN
hassl-3517	136	23	of	of	ADP
hassl-3517	136	24	distance	distance	NOUN
hassl-3517	136	25	to	to	PART
hassl-3517	136	26	ensure	ensure	VERB
hassl-3517	136	27	that	that	SCONJ
hassl-3517	136	28	they	they	PRON
hassl-3517	136	29	can	can	AUX
hassl-3517	136	30	provide	provide	VERB
hassl-3517	136	31	an	an	DET
hassl-3517	136	32	objective	objective	ADJ
hassl-3517	136	33	assessment	assessment	NOUN
hassl-3517	136	34	of	of	ADP
hassl-3517	136	35	the	the	DET
hassl-3517	136	36	financial	financial	ADJ
hassl-3517	136	37	statements	statement	NOUN
hassl-3517	136	38	.	.	PUNCT
hassl-3517	137	1	2.2	2.2	NUM
hassl-3517	137	2	.	.	PUNCT
hassl-3517	137	3	hypothesis	hypothesis	NOUN
hassl-3517	137	4	development	development	NOUN
hassl-3517	137	5	previous	previous	ADJ
hassl-3517	137	6	studies	study	NOUN
hassl-3517	137	7	have	have	AUX
hassl-3517	137	8	documented	document	VERB
hassl-3517	137	9	that	that	SCONJ
hassl-3517	137	10	geographic	geographic	ADJ
hassl-3517	137	11	proximity	proximity	NOUN
hassl-3517	137	12	is	be	AUX
hassl-3517	137	13	associated	associate	VERB
hassl-3517	137	14	with	with	ADP
hassl-3517	137	15	auditors	auditor	NOUN
hassl-3517	137	16	'	'	PART
hassl-3517	137	17	local	local	ADJ
hassl-3517	137	18	knowledge	knowledge	NOUN
hassl-3517	137	19	better	well	ADV
hassl-3517	137	20	than	than	ADP
hassl-3517	137	21	non	non	ADJ
hassl-3517	137	22	-	-	ADJ
hassl-3517	137	23	local	local	ADJ
hassl-3517	137	24	knowledge	knowledge	NOUN
hassl-3517	137	25	,	,	PUNCT
hassl-3517	137	26	where	where	SCONJ
hassl-3517	137	27	geographical	geographical	ADJ
hassl-3517	137	28	proximity	proximity	NOUN
hassl-3517	137	29	further	far	ADV
hassl-3517	137	30	aligns	align	VERB
hassl-3517	137	31	with	with	ADP
hassl-3517	137	32	auditors	auditor	NOUN
hassl-3517	137	33	'	'	PART
hassl-3517	137	34	ability	ability	NOUN
hassl-3517	137	35	to	to	PART
hassl-3517	137	36	be	be	AUX
hassl-3517	137	37	more	more	ADV
hassl-3517	137	38	objective	objective	ADJ
hassl-3517	137	39	about	about	ADP
hassl-3517	137	40	the	the	DET
hassl-3517	137	41	information	information	NOUN
hassl-3517	137	42	conveyed	convey	VERB
hassl-3517	137	43	by	by	ADP
hassl-3517	137	44	management	management	NOUN
hassl-3517	137	45	.	.	PUNCT
hassl-3517	138	1	in	in	ADP
hassl-3517	138	2	addition	addition	NOUN
hassl-3517	138	3	,	,	PUNCT
hassl-3517	138	4	geographical	geographical	ADJ
hassl-3517	138	5	proximity	proximity	NOUN
hassl-3517	138	6	leads	lead	VERB
hassl-3517	138	7	to	to	ADP
hassl-3517	138	8	a	a	DET
hassl-3517	138	9	decentralized	decentralized	ADJ
hassl-3517	138	10	organization	organization	NOUN
hassl-3517	138	11	,	,	PUNCT
hassl-3517	138	12	where	where	SCONJ
hassl-3517	138	13	auditor	auditor	NOUN
hassl-3517	138	14	companies	company	NOUN
hassl-3517	138	15	have	have	VERB
hassl-3517	138	16	more	more	ADJ
hassl-3517	138	17	information	information	NOUN
hassl-3517	138	18	processing	processing	NOUN
hassl-3517	138	19	capabilities	capability	NOUN
hassl-3517	138	20	when	when	SCONJ
hassl-3517	138	21	the	the	DET
hassl-3517	138	22	connectivity	connectivity	NOUN
hassl-3517	138	23	between	between	ADP
hassl-3517	138	24	auditors	auditor	NOUN
hassl-3517	138	25	and	and	CCONJ
hassl-3517	138	26	clients	client	NOUN
hassl-3517	138	27	is	be	AUX
hassl-3517	138	28	in	in	ADP
hassl-3517	138	29	the	the	DET
hassl-3517	138	30	local	local	ADJ
hassl-3517	138	31	area	area	NOUN
hassl-3517	138	32	instead	instead	ADV
hassl-3517	138	33	of	of	ADP
hassl-3517	138	34	non	non	ADJ
hassl-3517	138	35	-	-	ADJ
hassl-3517	138	36	local	local	ADJ
hassl-3517	138	37	.	.	PUNCT
hassl-3517	139	1	decentralized	decentralize	VERB
hassl-3517	139	2	organizations	organization	NOUN
hassl-3517	139	3	define	define	VERB
hassl-3517	139	4	larger	large	ADJ
hassl-3517	139	5	public	public	ADJ
hassl-3517	139	6	accounting	accounting	NOUN
hassl-3517	139	7	firms	firm	NOUN
hassl-3517	139	8	,	,	PUNCT
hassl-3517	139	9	with	with	ADP
hassl-3517	139	10	many	many	ADJ
hassl-3517	139	11	partners	partner	NOUN
hassl-3517	139	12	outside	outside	ADP
hassl-3517	139	13	the	the	DET
hassl-3517	139	14	main	main	ADJ
hassl-3517	139	15	office	office	NOUN
hassl-3517	139	16	playing	play	VERB
hassl-3517	139	17	important	important	ADJ
hassl-3517	139	18	roles	role	NOUN
hassl-3517	139	19	in	in	ADP
hassl-3517	139	20	contracting	contracting	NOUN
hassl-3517	139	21	and	and	CCONJ
hassl-3517	139	22	managing	manage	VERB
hassl-3517	139	23	audit	audit	NOUN
hassl-3517	139	24	assignments	assignment	NOUN
hassl-3517	139	25	(	(	PUNCT
hassl-3517	139	26	reynolds	reynolds	PROPN
hassl-3517	139	27	&	&	CCONJ
hassl-3517	139	28	francis	francis	PROPN
hassl-3517	139	29	,	,	PUNCT
hassl-3517	139	30	2000	2000	NUM
hassl-3517	139	31	)	)	PUNCT
hassl-3517	139	32	.	.	PUNCT
hassl-3517	140	1	due	due	ADP
hassl-3517	140	2	to	to	ADP
hassl-3517	140	3	the	the	DET
hassl-3517	140	4	advantages	advantage	NOUN
hassl-3517	140	5	of	of	ADP
hassl-3517	140	6	client	client	NOUN
hassl-3517	140	7	-	-	PUNCT
hassl-3517	140	8	specific	specific	ADJ
hassl-3517	140	9	information	information	NOUN
hassl-3517	140	10	and	and	CCONJ
hassl-3517	140	11	the	the	DET
hassl-3517	140	12	requirements	requirement	NOUN
hassl-3517	140	13	for	for	ADP
hassl-3517	140	14	face	face	NOUN
hassl-3517	140	15	-	-	PUNCT
hassl-3517	140	16	to	to	ADP
hassl-3517	140	17	-	-	PUNCT
hassl-3517	140	18	face	face	NOUN
hassl-3517	140	19	client	client	NOUN
hassl-3517	140	20	connections	connection	NOUN
hassl-3517	140	21	,	,	PUNCT
hassl-3517	140	22	this	this	DET
hassl-3517	140	23	organizational	organizational	ADJ
hassl-3517	140	24	structure	structure	NOUN
hassl-3517	140	25	has	have	AUX
hassl-3517	140	26	evolved	evolve	VERB
hassl-3517	140	27	(	(	PUNCT
hassl-3517	140	28	malhotra	malhotra	PROPN
hassl-3517	140	29	&	&	CCONJ
hassl-3517	140	30	morris	morris	PROPN
hassl-3517	140	31	,	,	PUNCT
hassl-3517	140	32	2009	2009	NUM
hassl-3517	140	33	)	)	PUNCT
hassl-3517	140	34	.	.	PUNCT
hassl-3517	141	1	however	however	ADV
hassl-3517	141	2	,	,	PUNCT
hassl-3517	141	3	the	the	DET
hassl-3517	141	4	decentralized	decentralized	ADJ
hassl-3517	141	5	structure	structure	NOUN
hassl-3517	141	6	also	also	ADV
hassl-3517	141	7	poses	pose	VERB
hassl-3517	141	8	challenges	challenge	NOUN
hassl-3517	141	9	in	in	ADP
hassl-3517	141	10	terms	term	NOUN
hassl-3517	141	11	of	of	ADP
hassl-3517	141	12	maintaining	maintain	VERB
hassl-3517	141	13	consistency	consistency	NOUN
hassl-3517	141	14	and	and	CCONJ
hassl-3517	141	15	quality	quality	NOUN
hassl-3517	141	16	control	control	NOUN
hassl-3517	141	17	across	across	ADP
hassl-3517	141	18	multiple	multiple	ADJ
hassl-3517	141	19	locations	location	NOUN
hassl-3517	141	20	and	and	CCONJ
hassl-3517	141	21	teams	team	NOUN
hassl-3517	141	22	.	.	PUNCT
hassl-3517	142	1	to	to	PART
hassl-3517	142	2	address	address	VERB
hassl-3517	142	3	these	these	DET
hassl-3517	142	4	issues	issue	NOUN
hassl-3517	142	5	,	,	PUNCT
hassl-3517	142	6	firms	firm	NOUN
hassl-3517	142	7	often	often	ADV
hassl-3517	142	8	implement	implement	VERB
hassl-3517	142	9	standardized	standardized	ADJ
hassl-3517	142	10	audit	audit	NOUN
hassl-3517	142	11	methodologies	methodology	NOUN
hassl-3517	142	12	and	and	CCONJ
hassl-3517	142	13	quality	quality	NOUN
hassl-3517	142	14	control	control	NOUN
hassl-3517	142	15	procedures	procedure	NOUN
hassl-3517	142	16	while	while	SCONJ
hassl-3517	142	17	also	also	ADV
hassl-3517	142	18	investing	invest	VERB
hassl-3517	142	19	in	in	ADP
hassl-3517	142	20	technology	technology	NOUN
hassl-3517	142	21	to	to	PART
hassl-3517	142	22	facilitate	facilitate	VERB
hassl-3517	142	23	communication	communication	NOUN
hassl-3517	142	24	and	and	CCONJ
hassl-3517	142	25	collaboration	collaboration	NOUN
hassl-3517	142	26	among	among	ADP
hassl-3517	142	27	geographically	geographically	ADV
hassl-3517	142	28	dispersed	disperse	VERB
hassl-3517	142	29	teams	team	NOUN
hassl-3517	142	30	(	(	PUNCT
hassl-3517	142	31	knechel	knechel	PROPN
hassl-3517	142	32	,	,	PUNCT
hassl-3517	142	33	krishnan	krishnan	PROPN
hassl-3517	142	34	,	,	PUNCT
hassl-3517	142	35	pevzner	pevzner	NOUN
hassl-3517	142	36	,	,	PUNCT
hassl-3517	142	37	shefchik	shefchik	PROPN
hassl-3517	142	38	,	,	PUNCT
hassl-3517	142	39	&	&	CCONJ
hassl-3517	142	40	velury	velury	NOUN
hassl-3517	142	41	,	,	PUNCT
hassl-3517	142	42	2013	2013	NUM
hassl-3517	142	43	)	)	PUNCT
hassl-3517	142	44	.	.	PUNCT
hassl-3517	143	1	additionally	additionally	ADV
hassl-3517	143	2	,	,	PUNCT
hassl-3517	143	3	training	training	NOUN
hassl-3517	143	4	and	and	CCONJ
hassl-3517	143	5	development	development	NOUN
hassl-3517	143	6	programs	program	NOUN
hassl-3517	143	7	are	be	AUX
hassl-3517	143	8	crucial	crucial	ADJ
hassl-3517	143	9	for	for	ADP
hassl-3517	143	10	ensuring	ensure	VERB
hassl-3517	143	11	that	that	SCONJ
hassl-3517	143	12	all	all	DET
hassl-3517	143	13	partners	partner	NOUN
hassl-3517	143	14	and	and	CCONJ
hassl-3517	143	15	staff	staff	NOUN
hassl-3517	143	16	members	member	NOUN
hassl-3517	143	17	adhere	adhere	VERB
hassl-3517	143	18	to	to	ADP
hassl-3517	143	19	the	the	DET
hassl-3517	143	20	firm	firm	NOUN
hassl-3517	143	21	's	's	PART
hassl-3517	143	22	standards	standard	NOUN
hassl-3517	143	23	and	and	CCONJ
hassl-3517	143	24	best	good	ADJ
hassl-3517	143	25	practices	practice	NOUN
hassl-3517	143	26	(	(	PUNCT
hassl-3517	143	27	cohen	cohen	PROPN
hassl-3517	143	28	&	&	CCONJ
hassl-3517	143	29	simnett	simnett	PROPN
hassl-3517	143	30	,	,	PUNCT
hassl-3517	143	31	2015	2015	NUM
hassl-3517	143	32	)	)	PUNCT
hassl-3517	143	33	.	.	PUNCT
hassl-3517	144	1	the	the	DET
hassl-3517	144	2	ultimate	ultimate	ADJ
hassl-3517	144	3	achievement	achievement	NOUN
hassl-3517	144	4	of	of	ADP
hassl-3517	144	5	decentralized	decentralized	ADJ
hassl-3517	144	6	accounting	accounting	NOUN
hassl-3517	144	7	firm	firm	NOUN
hassl-3517	144	8	hinges	hinge	NOUN
hassl-3517	144	9	upon	upon	SCONJ
hassl-3517	144	10	its	its	PRON
hassl-3517	144	11	capacity	capacity	NOUN
hassl-3517	144	12	to	to	PART
hassl-3517	144	13	effectively	effectively	ADV
hassl-3517	144	14	reconcile	reconcile	VERB
hassl-3517	144	15	the	the	DET
hassl-3517	144	16	advantages	advantage	NOUN
hassl-3517	144	17	derived	derive	VERB
hassl-3517	144	18	from	from	ADP
hassl-3517	144	19	localized	localized	ADJ
hassl-3517	144	20	expertise	expertise	NOUN
hassl-3517	144	21	and	and	CCONJ
hassl-3517	144	22	the	the	DET
hassl-3517	144	23	client	client	NOUN
hassl-3517	144	24	relationships	relationship	NOUN
hassl-3517	144	25	with	with	ADP
hassl-3517	144	26	the	the	DET
hassl-3517	144	27	imperative	imperative	NOUN
hassl-3517	144	28	with	with	ADP
hassl-3517	144	29	the	the	DET
hassl-3517	144	30	centralized	centralized	ADJ
hassl-3517	144	31	control	control	NOUN
hassl-3517	144	32	and	and	CCONJ
hassl-3517	144	33	quality	quality	NOUN
hassl-3517	144	34	assurance	assurance	NOUN
hassl-3517	144	35	.	.	PUNCT
hassl-3517	145	1	humanities	humanity	NOUN
hassl-3517	145	2	and	and	CCONJ
hassl-3517	145	3	social	social	ADJ
hassl-3517	145	4	sciences	science	NOUN
hassl-3517	145	5	letters	letter	NOUN
hassl-3517	145	6	,	,	PUNCT
hassl-3517	145	7	2023	2023	NUM
hassl-3517	145	8	,	,	PUNCT
hassl-3517	145	9	11(4	11(4	NUM
hassl-3517	145	10	):	):	PUNCT
hassl-3517	145	11	377	377	NUM
hassl-3517	145	12	-	-	SYM
hassl-3517	145	13	398	398	NUM
hassl-3517	145	14	382	382	NUM
hassl-3517	145	15	©	©	PROPN
hassl-3517	145	16	2023conscientia	2023conscientia	NUM
hassl-3517	145	17	beam	beam	NOUN
hassl-3517	145	18	.	.	PUNCT
hassl-3517	146	1	all	all	DET
hassl-3517	146	2	rights	right	NOUN
hassl-3517	146	3	reserved	reserve	VERB
hassl-3517	146	4	.	.	PUNCT
hassl-3517	147	1	a	a	DET
hassl-3517	147	2	geographically	geographically	ADV
hassl-3517	147	3	dispersed	disperse	VERB
hassl-3517	147	4	structure	structure	NOUN
hassl-3517	147	5	is	be	AUX
hassl-3517	147	6	desirable	desirable	ADJ
hassl-3517	147	7	because	because	SCONJ
hassl-3517	147	8	it	it	PRON
hassl-3517	147	9	minimizes	minimize	VERB
hassl-3517	147	10	and	and	CCONJ
hassl-3517	147	11	harmonizes	harmonize	VERB
hassl-3517	147	12	transportation	transportation	NOUN
hassl-3517	147	13	costs	cost	NOUN
hassl-3517	147	14	and	and	CCONJ
hassl-3517	147	15	information	information	NOUN
hassl-3517	147	16	asymmetry	asymmetry	NOUN
hassl-3517	147	17	that	that	SCONJ
hassl-3517	147	18	impacts	impact	VERB
hassl-3517	147	19	audit	audit	NOUN
hassl-3517	147	20	quality	quality	NOUN
hassl-3517	147	21	by	by	ADP
hassl-3517	147	22	enabling	enable	VERB
hassl-3517	147	23	audit	audit	NOUN
hassl-3517	147	24	firms	firm	NOUN
hassl-3517	147	25	to	to	PART
hassl-3517	147	26	better	well	ADV
hassl-3517	147	27	understand	understand	VERB
hassl-3517	147	28	their	their	PRON
hassl-3517	147	29	on	on	ADP
hassl-3517	147	30	-	-	PUNCT
hassl-3517	147	31	premises	premise	NOUN
hassl-3517	147	32	clients	client	NOUN
hassl-3517	147	33	,	,	PUNCT
hassl-3517	147	34	and	and	CCONJ
hassl-3517	147	35	,	,	PUNCT
hassl-3517	147	36	as	as	ADP
hassl-3517	147	37	a	a	DET
hassl-3517	147	38	result	result	NOUN
hassl-3517	147	39	,	,	PUNCT
hassl-3517	147	40	customers	customer	NOUN
hassl-3517	147	41	have	have	VERB
hassl-3517	147	42	higher	high	ADJ
hassl-3517	147	43	confidence	confidence	NOUN
hassl-3517	147	44	in	in	ADP
hassl-3517	147	45	professional	professional	ADJ
hassl-3517	147	46	competence	competence	NOUN
hassl-3517	147	47	—	—	PUNCT
hassl-3517	147	48	locally	locally	ADV
hassl-3517	147	49	based	base	VERB
hassl-3517	147	50	(	(	PUNCT
hassl-3517	147	51	beck	beck	PROPN
hassl-3517	147	52	et	et	PROPN
hassl-3517	147	53	al	al	PROPN
hassl-3517	147	54	.	.	PROPN
hassl-3517	147	55	,	,	PUNCT
hassl-3517	147	56	2019	2019	NUM
hassl-3517	147	57	;	;	PUNCT
hassl-3517	147	58	carcello	carcello	PROPN
hassl-3517	147	59	,	,	PUNCT
hassl-3517	147	60	hermanson	hermanson	PROPN
hassl-3517	147	61	,	,	PUNCT
hassl-3517	147	62	&	&	CCONJ
hassl-3517	147	63	mcgrath	mcgrath	PROPN
hassl-3517	147	64	,	,	PUNCT
hassl-3517	147	65	1992	1992	NUM
hassl-3517	147	66	;	;	PUNCT
hassl-3517	148	1	dong	dong	PROPN
hassl-3517	148	2	et	et	PROPN
hassl-3517	148	3	al	al	PROPN
hassl-3517	148	4	.	.	PROPN
hassl-3517	148	5	,	,	PUNCT
hassl-3517	148	6	2017	2017	NUM
hassl-3517	148	7	)	)	PUNCT
hassl-3517	148	8	.	.	PUNCT
hassl-3517	149	1	this	this	DET
hassl-3517	149	2	structure	structure	NOUN
hassl-3517	149	3	also	also	ADV
hassl-3517	149	4	aids	aid	VERB
hassl-3517	149	5	auditor	auditor	NOUN
hassl-3517	149	6	-	-	PUNCT
hassl-3517	149	7	related	relate	VERB
hassl-3517	149	8	specifications	specification	NOUN
hassl-3517	149	9	by	by	ADP
hassl-3517	149	10	delegating	delegate	VERB
hassl-3517	149	11	decision	decision	NOUN
hassl-3517	149	12	-	-	PUNCT
hassl-3517	149	13	making	make	VERB
hassl-3517	149	14	authority	authority	NOUN
hassl-3517	149	15	to	to	ADP
hassl-3517	149	16	the	the	DET
hassl-3517	149	17	business	business	NOUN
hassl-3517	149	18	professional	professional	NOUN
hassl-3517	149	19	with	with	ADP
hassl-3517	149	20	the	the	DET
hassl-3517	149	21	most	most	ADJ
hassl-3517	149	22	in	in	ADP
hassl-3517	149	23	-	-	PUNCT
hassl-3517	149	24	depth	depth	NOUN
hassl-3517	149	25	understanding	understanding	NOUN
hassl-3517	149	26	of	of	ADP
hassl-3517	149	27	customers	customer	NOUN
hassl-3517	149	28	and	and	CCONJ
hassl-3517	149	29	local	local	ADJ
hassl-3517	149	30	market	market	NOUN
hassl-3517	149	31	conditions	condition	NOUN
hassl-3517	149	32	,	,	PUNCT
hassl-3517	149	33	increasing	increase	VERB
hassl-3517	149	34	the	the	DET
hassl-3517	149	35	likelihood	likelihood	NOUN
hassl-3517	149	36	that	that	SCONJ
hassl-3517	149	37	all	all	DET
hassl-3517	149	38	relevant	relevant	ADJ
hassl-3517	149	39	information	information	NOUN
hassl-3517	149	40	will	will	AUX
hassl-3517	149	41	be	be	AUX
hassl-3517	149	42	analyzed	analyze	VERB
hassl-3517	149	43	.	.	PUNCT
hassl-3517	150	1	in	in	ADP
hassl-3517	150	2	addition	addition	NOUN
hassl-3517	150	3	,	,	PUNCT
hassl-3517	150	4	this	this	DET
hassl-3517	150	5	approach	approach	NOUN
hassl-3517	150	6	helps	help	VERB
hassl-3517	150	7	to	to	PART
hassl-3517	150	8	streamline	streamline	VERB
hassl-3517	150	9	the	the	DET
hassl-3517	150	10	auditing	auditing	NOUN
hassl-3517	150	11	process	process	NOUN
hassl-3517	150	12	by	by	ADP
hassl-3517	150	13	reducing	reduce	VERB
hassl-3517	150	14	the	the	DET
hassl-3517	150	15	need	need	NOUN
hassl-3517	150	16	for	for	SCONJ
hassl-3517	150	17	auditors	auditor	NOUN
hassl-3517	150	18	to	to	PART
hassl-3517	150	19	request	request	VERB
hassl-3517	150	20	information	information	NOUN
hassl-3517	150	21	from	from	ADP
hassl-3517	150	22	multiple	multiple	ADJ
hassl-3517	150	23	individuals	individual	NOUN
hassl-3517	150	24	and	and	CCONJ
hassl-3517	150	25	departments	department	NOUN
hassl-3517	150	26	,	,	PUNCT
hassl-3517	150	27	as	as	SCONJ
hassl-3517	150	28	the	the	DET
hassl-3517	150	29	business	business	NOUN
hassl-3517	150	30	professional	professional	NOUN
hassl-3517	150	31	responsible	responsible	ADJ
hassl-3517	150	32	for	for	ADP
hassl-3517	150	33	the	the	DET
hassl-3517	150	34	decision	decision	NOUN
hassl-3517	150	35	-	-	PUNCT
hassl-3517	150	36	making	making	NOUN
hassl-3517	150	37	can	can	AUX
hassl-3517	150	38	provide	provide	VERB
hassl-3517	150	39	all	all	DET
hassl-3517	150	40	necessary	necessary	ADJ
hassl-3517	150	41	documentation	documentation	NOUN
hassl-3517	150	42	and	and	CCONJ
hassl-3517	150	43	explanations	explanation	NOUN
hassl-3517	150	44	directly	directly	ADV
hassl-3517	150	45	to	to	ADP
hassl-3517	150	46	the	the	DET
hassl-3517	150	47	auditor	auditor	NOUN
hassl-3517	150	48	.	.	PUNCT
hassl-3517	151	1	this	this	PRON
hassl-3517	151	2	not	not	PART
hassl-3517	151	3	only	only	ADV
hassl-3517	151	4	saves	save	VERB
hassl-3517	151	5	time	time	NOUN
hassl-3517	151	6	and	and	CCONJ
hassl-3517	151	7	resources	resource	NOUN
hassl-3517	151	8	but	but	CCONJ
hassl-3517	151	9	also	also	ADV
hassl-3517	151	10	helps	help	VERB
hassl-3517	151	11	to	to	PART
hassl-3517	151	12	ensure	ensure	VERB
hassl-3517	151	13	that	that	SCONJ
hassl-3517	151	14	the	the	DET
hassl-3517	151	15	auditing	auditing	NOUN
hassl-3517	151	16	process	process	NOUN
hassl-3517	151	17	is	be	AUX
hassl-3517	151	18	more	more	ADV
hassl-3517	151	19	accurate	accurate	ADJ
hassl-3517	151	20	and	and	CCONJ
hassl-3517	151	21	comprehensive	comprehensive	ADJ
hassl-3517	151	22	.	.	PUNCT
hassl-3517	152	1	overall	overall	ADV
hassl-3517	152	2	,	,	PUNCT
hassl-3517	152	3	delegating	delegate	VERB
hassl-3517	152	4	decision	decision	NOUN
hassl-3517	152	5	-	-	PUNCT
hassl-3517	152	6	making	make	VERB
hassl-3517	152	7	authority	authority	NOUN
hassl-3517	152	8	to	to	ADP
hassl-3517	152	9	those	those	PRON
hassl-3517	152	10	with	with	ADP
hassl-3517	152	11	the	the	DET
hassl-3517	152	12	most	most	ADV
hassl-3517	152	13	relevant	relevant	ADJ
hassl-3517	152	14	knowledge	knowledge	NOUN
hassl-3517	152	15	and	and	CCONJ
hassl-3517	152	16	expertise	expertise	NOUN
hassl-3517	152	17	can	can	AUX
hassl-3517	152	18	enhance	enhance	VERB
hassl-3517	152	19	the	the	DET
hassl-3517	152	20	effectiveness	effectiveness	NOUN
hassl-3517	152	21	and	and	CCONJ
hassl-3517	152	22	efficiency	efficiency	NOUN
hassl-3517	152	23	of	of	ADP
hassl-3517	152	24	both	both	DET
hassl-3517	152	25	business	business	NOUN
hassl-3517	152	26	operations	operation	NOUN
hassl-3517	152	27	and	and	CCONJ
hassl-3517	152	28	auditing	auditing	NOUN
hassl-3517	152	29	procedures	procedure	NOUN
hassl-3517	152	30	.	.	PUNCT
hassl-3517	153	1	meanwhile	meanwhile	ADV
hassl-3517	153	2	,	,	PUNCT
hassl-3517	153	3	the	the	DET
hassl-3517	153	4	geographical	geographical	ADJ
hassl-3517	153	5	proximity	proximity	NOUN
hassl-3517	153	6	perspective	perspective	NOUN
hassl-3517	153	7	explains	explain	VERB
hassl-3517	153	8	that	that	SCONJ
hassl-3517	153	9	information	information	NOUN
hassl-3517	153	10	asymmetry	asymmetry	NOUN
hassl-3517	153	11	and	and	CCONJ
hassl-3517	153	12	opportunistic	opportunistic	ADJ
hassl-3517	153	13	behavior	behavior	NOUN
hassl-3517	153	14	are	be	AUX
hassl-3517	153	15	possible	possible	ADJ
hassl-3517	153	16	when	when	SCONJ
hassl-3517	153	17	the	the	DET
hassl-3517	153	18	auditor	auditor	NOUN
hassl-3517	153	19	deals	deal	VERB
hassl-3517	153	20	with	with	ADP
hassl-3517	153	21	clients	client	NOUN
hassl-3517	153	22	.	.	PUNCT
hassl-3517	154	1	clients	client	NOUN
hassl-3517	154	2	who	who	PRON
hassl-3517	154	3	are	be	AUX
hassl-3517	154	4	close	close	ADJ
hassl-3517	154	5	geographically	geographically	ADV
hassl-3517	154	6	to	to	ADP
hassl-3517	154	7	the	the	DET
hassl-3517	154	8	auditor	auditor	NOUN
hassl-3517	154	9	can	can	AUX
hassl-3517	154	10	provide	provide	VERB
hassl-3517	154	11	opportunities	opportunity	NOUN
hassl-3517	154	12	for	for	ADP
hassl-3517	154	13	opportunistic	opportunistic	ADJ
hassl-3517	154	14	behavior	behavior	NOUN
hassl-3517	154	15	by	by	ADP
hassl-3517	154	16	clients	client	NOUN
hassl-3517	154	17	and	and	CCONJ
hassl-3517	154	18	auditors	auditor	NOUN
hassl-3517	154	19	to	to	PART
hassl-3517	154	20	take	take	VERB
hassl-3517	154	21	actions	action	NOUN
hassl-3517	154	22	detrimental	detrimental	ADJ
hassl-3517	154	23	to	to	ADP
hassl-3517	154	24	the	the	DET
hassl-3517	154	25	company	company	NOUN
hassl-3517	154	26	,	,	PUNCT
hassl-3517	154	27	for	for	ADP
hassl-3517	154	28	example	example	NOUN
hassl-3517	154	29	,	,	PUNCT
hassl-3517	154	30	manipulating	manipulate	VERB
hassl-3517	154	31	several	several	ADJ
hassl-3517	154	32	economic	economic	ADJ
hassl-3517	154	33	events	event	NOUN
hassl-3517	154	34	in	in	ADP
hassl-3517	154	35	the	the	DET
hassl-3517	154	36	financial	financial	ADJ
hassl-3517	154	37	statements	statement	NOUN
hassl-3517	154	38	(	(	PUNCT
hassl-3517	154	39	qian	qian	PROPN
hassl-3517	154	40	&	&	CCONJ
hassl-3517	154	41	ge	ge	PROPN
hassl-3517	154	42	,	,	PUNCT
hassl-3517	154	43	2021	2021	NUM
hassl-3517	154	44	)	)	PUNCT
hassl-3517	154	45	.	.	PUNCT
hassl-3517	155	1	in	in	ADP
hassl-3517	155	2	addition	addition	NOUN
hassl-3517	155	3	,	,	PUNCT
hassl-3517	155	4	this	this	DET
hassl-3517	155	5	closer	close	ADJ
hassl-3517	155	6	relationship	relationship	NOUN
hassl-3517	155	7	is	be	AUX
hassl-3517	155	8	possible	possible	ADJ
hassl-3517	155	9	as	as	ADP
hassl-3517	155	10	a	a	DET
hassl-3517	155	11	source	source	NOUN
hassl-3517	155	12	of	of	ADP
hassl-3517	155	13	cooperation	cooperation	NOUN
hassl-3517	155	14	tools	tool	NOUN
hassl-3517	155	15	to	to	PART
hassl-3517	155	16	smooth	smooth	VERB
hassl-3517	155	17	and	and	CCONJ
hassl-3517	155	18	obscure	obscure	ADJ
hassl-3517	155	19	important	important	ADJ
hassl-3517	155	20	information	information	NOUN
hassl-3517	155	21	that	that	PRON
hassl-3517	155	22	should	should	AUX
hassl-3517	155	23	be	be	AUX
hassl-3517	155	24	reported	report	VERB
hassl-3517	155	25	in	in	ADP
hassl-3517	155	26	financial	financial	ADJ
hassl-3517	155	27	statement	statement	NOUN
hassl-3517	155	28	information	information	NOUN
hassl-3517	155	29	.	.	PUNCT
hassl-3517	156	1	therefore	therefore	ADV
hassl-3517	156	2	,	,	PUNCT
hassl-3517	156	3	geographically	geographically	ADV
hassl-3517	156	4	closer	close	ADJ
hassl-3517	156	5	auditor	auditor	NOUN
hassl-3517	156	6	-	-	PUNCT
hassl-3517	156	7	client	client	NOUN
hassl-3517	156	8	bonding	bonding	NOUN
hassl-3517	156	9	is	be	AUX
hassl-3517	156	10	an	an	DET
hassl-3517	156	11	essential	essential	ADJ
hassl-3517	156	12	mechanism	mechanism	NOUN
hassl-3517	156	13	for	for	ADP
hassl-3517	156	14	exchanging	exchange	VERB
hassl-3517	156	15	information	information	NOUN
hassl-3517	156	16	and	and	CCONJ
hassl-3517	156	17	evaluating	evaluate	VERB
hassl-3517	156	18	the	the	DET
hassl-3517	156	19	characteristics	characteristic	NOUN
hassl-3517	156	20	and	and	CCONJ
hassl-3517	156	21	incentives	incentive	NOUN
hassl-3517	156	22	of	of	ADP
hassl-3517	156	23	their	their	PRON
hassl-3517	156	24	clients	client	NOUN
hassl-3517	156	25	for	for	ADP
hassl-3517	156	26	the	the	DET
hassl-3517	156	27	better	well	ADJ
hassl-3517	156	28	(	(	PUNCT
hassl-3517	156	29	xu	xu	INTJ
hassl-3517	156	30	et	et	PROPN
hassl-3517	156	31	al	al	PROPN
hassl-3517	156	32	.	.	PROPN
hassl-3517	156	33	,	,	PUNCT
hassl-3517	156	34	2020	2020	NUM
hassl-3517	156	35	)	)	PUNCT
hassl-3517	156	36	.	.	PUNCT
hassl-3517	157	1	despite	despite	SCONJ
hassl-3517	157	2	this	this	DET
hassl-3517	157	3	evidence	evidence	NOUN
hassl-3517	157	4	,	,	PUNCT
hassl-3517	157	5	acquiring	acquire	VERB
hassl-3517	157	6	client	client	NOUN
hassl-3517	157	7	-	-	PUNCT
hassl-3517	157	8	specific	specific	ADJ
hassl-3517	157	9	knowledge	knowledge	NOUN
hassl-3517	157	10	,	,	PUNCT
hassl-3517	157	11	such	such	ADJ
hassl-3517	157	12	as	as	ADP
hassl-3517	157	13	internal	internal	ADJ
hassl-3517	157	14	control	control	NOUN
hassl-3517	157	15	structures	structure	NOUN
hassl-3517	157	16	and	and	CCONJ
hassl-3517	157	17	substandard	substandard	ADJ
hassl-3517	157	18	reporting	reporting	NOUN
hassl-3517	157	19	,	,	PUNCT
hassl-3517	157	20	is	be	AUX
hassl-3517	157	21	critical	critical	ADJ
hassl-3517	157	22	for	for	SCONJ
hassl-3517	157	23	the	the	DET
hassl-3517	157	24	auditor	auditor	NOUN
hassl-3517	157	25	to	to	PART
hassl-3517	157	26	plan	plan	VERB
hassl-3517	157	27	practical	practical	ADJ
hassl-3517	157	28	audit	audit	NOUN
hassl-3517	157	29	activities	activity	NOUN
hassl-3517	157	30	,	,	PUNCT
hassl-3517	157	31	identify	identify	VERB
hassl-3517	157	32	relevant	relevant	ADJ
hassl-3517	157	33	risks	risk	NOUN
hassl-3517	157	34	,	,	PUNCT
hassl-3517	157	35	and	and	CCONJ
hassl-3517	157	36	correctly	correctly	ADV
hassl-3517	157	37	interpret	interpret	VERB
hassl-3517	157	38	audit	audit	NOUN
hassl-3517	157	39	evidence	evidence	NOUN
hassl-3517	157	40	.	.	PUNCT
hassl-3517	158	1	however	however	ADV
hassl-3517	158	2	,	,	PUNCT
hassl-3517	158	3	opportunities	opportunity	NOUN
hassl-3517	158	4	for	for	ADP
hassl-3517	158	5	opportunistic	opportunistic	ADJ
hassl-3517	158	6	actions	action	NOUN
hassl-3517	158	7	to	to	PART
hassl-3517	158	8	obscure	obscure	VERB
hassl-3517	158	9	information	information	NOUN
hassl-3517	158	10	are	be	AUX
hassl-3517	158	11	also	also	ADV
hassl-3517	158	12	made	make	VERB
hassl-3517	158	13	possible	possible	ADJ
hassl-3517	158	14	by	by	ADP
hassl-3517	158	15	the	the	DET
hassl-3517	158	16	close	close	ADJ
hassl-3517	158	17	interactive	interactive	ADJ
hassl-3517	158	18	relationship	relationship	NOUN
hassl-3517	158	19	between	between	ADP
hassl-3517	158	20	the	the	DET
hassl-3517	158	21	auditor	auditor	NOUN
hassl-3517	158	22	and	and	CCONJ
hassl-3517	158	23	the	the	DET
hassl-3517	158	24	client	client	NOUN
hassl-3517	158	25	.	.	PUNCT
hassl-3517	159	1	thus	thus	ADV
hassl-3517	159	2	,	,	PUNCT
hassl-3517	159	3	the	the	DET
hassl-3517	159	4	proposed	propose	VERB
hassl-3517	159	5	hypothesis	hypothesis	NOUN
hassl-3517	159	6	is	be	AUX
hassl-3517	159	7	as	as	SCONJ
hassl-3517	159	8	follows	follow	VERB
hassl-3517	159	9	:	:	PUNCT
hassl-3517	159	10	h1	h1	NOUN
hassl-3517	159	11	:	:	PUNCT
hassl-3517	159	12	ceteris	ceteris	NOUN
hassl-3517	159	13	paribus	paribus	NOUN
hassl-3517	159	14	,	,	PUNCT
hassl-3517	159	15	there	there	PRON
hassl-3517	159	16	is	be	VERB
hassl-3517	159	17	a	a	DET
hassl-3517	159	18	relationship	relationship	NOUN
hassl-3517	159	19	between	between	ADP
hassl-3517	159	20	proximity	proximity	NOUN
hassl-3517	159	21	geographically	geographically	ADV
hassl-3517	159	22	auditor	auditor	NOUN
hassl-3517	159	23	-	-	PUNCT
hassl-3517	159	24	client	client	NOUN
hassl-3517	159	25	to	to	PART
hassl-3517	159	26	produce	produce	VERB
hassl-3517	159	27	financial	financial	ADJ
hassl-3517	159	28	statement	statement	NOUN
hassl-3517	159	29	footnotes	footnote	NOUN
hassl-3517	159	30	so	so	ADV
hassl-3517	159	31	difficult	difficult	ADJ
hassl-3517	159	32	to	to	PART
hassl-3517	159	33	readable	readable	VERB
hassl-3517	159	34	.	.	PUNCT
hassl-3517	160	1	previous	previous	ADJ
hassl-3517	160	2	research	research	NOUN
hassl-3517	160	3	has	have	AUX
hassl-3517	160	4	shown	show	VERB
hassl-3517	160	5	that	that	SCONJ
hassl-3517	160	6	market	market	NOUN
hassl-3517	160	7	participants	participant	NOUN
hassl-3517	160	8	tend	tend	VERB
hassl-3517	160	9	to	to	PART
hassl-3517	160	10	value	value	VERB
hassl-3517	160	11	timely	timely	ADJ
hassl-3517	160	12	financial	financial	ADJ
hassl-3517	160	13	updates	update	NOUN
hassl-3517	160	14	highly	highly	ADV
hassl-3517	160	15	.	.	PUNCT
hassl-3517	161	1	consequently	consequently	ADV
hassl-3517	161	2	,	,	PUNCT
hassl-3517	161	3	to	to	ADP
hassl-3517	161	4	the	the	DET
hassl-3517	161	5	extent	extent	NOUN
hassl-3517	161	6	that	that	SCONJ
hassl-3517	161	7	the	the	DET
hassl-3517	161	8	audit	audit	NOUN
hassl-3517	161	9	process	process	NOUN
hassl-3517	161	10	is	be	AUX
hassl-3517	161	11	a	a	DET
hassl-3517	161	12	barrier	barrier	NOUN
hassl-3517	161	13	due	due	ADP
hassl-3517	161	14	to	to	ADP
hassl-3517	161	15	the	the	DET
hassl-3517	161	16	timeliness	timeliness	NOUN
hassl-3517	161	17	of	of	ADP
hassl-3517	161	18	audited	audit	VERB
hassl-3517	161	19	financial	financial	ADJ
hassl-3517	161	20	statements	statement	NOUN
hassl-3517	161	21	,	,	PUNCT
hassl-3517	161	22	organizations	organization	NOUN
hassl-3517	161	23	may	may	AUX
hassl-3517	161	24	face	face	VERB
hassl-3517	161	25	unintended	unintended	ADJ
hassl-3517	161	26	consequences	consequence	NOUN
hassl-3517	161	27	,	,	PUNCT
hassl-3517	161	28	such	such	ADJ
hassl-3517	161	29	as	as	ADP
hassl-3517	161	30	increased	increase	VERB
hassl-3517	161	31	information	information	NOUN
hassl-3517	161	32	asymmetry	asymmetry	NOUN
hassl-3517	161	33	.	.	PUNCT
hassl-3517	162	1	as	as	ADP
hassl-3517	162	2	a	a	DET
hassl-3517	162	3	result	result	NOUN
hassl-3517	162	4	,	,	PUNCT
hassl-3517	162	5	market	market	NOUN
hassl-3517	162	6	reactions	reaction	NOUN
hassl-3517	162	7	tend	tend	VERB
hassl-3517	162	8	to	to	PART
hassl-3517	162	9	be	be	AUX
hassl-3517	162	10	negative	negative	ADJ
hassl-3517	162	11	(	(	PUNCT
hassl-3517	162	12	alford	alford	PROPN
hassl-3517	162	13	,	,	PUNCT
hassl-3517	162	14	jones	jones	PROPN
hassl-3517	162	15	,	,	PUNCT
hassl-3517	162	16	&	&	CCONJ
hassl-3517	162	17	zmijewski	zmijewski	PROPN
hassl-3517	162	18	,	,	PUNCT
hassl-3517	162	19	1994	1994	NUM
hassl-3517	162	20	;	;	PUNCT
hassl-3517	162	21	chambers	chambers	PROPN
hassl-3517	162	22	&	&	CCONJ
hassl-3517	162	23	penman	penman	PROPN
hassl-3517	162	24	,	,	PUNCT
hassl-3517	162	25	1984	1984	NUM
hassl-3517	162	26	)	)	PUNCT
hassl-3517	162	27	.	.	PUNCT
hassl-3517	163	1	the	the	DET
hassl-3517	163	2	covid-19	covid-19	PROPN
hassl-3517	163	3	outbreak	outbreak	NOUN
hassl-3517	163	4	has	have	AUX
hassl-3517	163	5	paralyzed	paralyze	VERB
hassl-3517	163	6	social	social	ADJ
hassl-3517	163	7	activities	activity	NOUN
hassl-3517	163	8	around	around	ADP
hassl-3517	163	9	the	the	DET
hassl-3517	163	10	world	world	NOUN
hassl-3517	163	11	.	.	PUNCT
hassl-3517	164	1	the	the	DET
hassl-3517	164	2	indonesian	indonesian	ADJ
hassl-3517	164	3	government	government	NOUN
hassl-3517	164	4	responded	respond	VERB
hassl-3517	164	5	to	to	ADP
hassl-3517	164	6	the	the	DET
hassl-3517	164	7	covid-19	covid-19	PROPN
hassl-3517	164	8	pandemic	pandemic	ADJ
hassl-3517	164	9	through	through	ADP
hassl-3517	164	10	certified	certify	VERB
hassl-3517	164	11	public	public	ADJ
hassl-3517	164	12	accountant	accountant	NOUN
hassl-3517	164	13	(	(	PUNCT
hassl-3517	164	14	cpa	cpa	PROPN
hassl-3517	164	15	)	)	PUNCT
hassl-3517	164	16	indonesia	indonesia	PROPN
hassl-3517	164	17	and	and	CCONJ
hassl-3517	164	18	provided	provide	VERB
hassl-3517	164	19	instructions	instruction	NOUN
hassl-3517	164	20	for	for	ADP
hassl-3517	164	21	accessing	access	VERB
hassl-3517	164	22	customer	customer	NOUN
hassl-3517	164	23	information	information	NOUN
hassl-3517	164	24	during	during	ADP
hassl-3517	164	25	the	the	DET
hassl-3517	164	26	covid-19	covid-19	PROPN
hassl-3517	164	27	pandemic	pandemic	NOUN
hassl-3517	164	28	using	use	VERB
hassl-3517	164	29	a	a	DET
hassl-3517	164	30	hybrid	hybrid	ADJ
hassl-3517	164	31	audit	audit	NOUN
hassl-3517	164	32	procedure	procedure	NOUN
hassl-3517	164	33	.	.	PUNCT
hassl-3517	165	1	government	government	NOUN
hassl-3517	165	2	awareness	awareness	NOUN
hassl-3517	165	3	of	of	ADP
hassl-3517	165	4	audit	audit	NOUN
hassl-3517	165	5	timeliness	timeliness	NOUN
hassl-3517	165	6	and	and	CCONJ
hassl-3517	165	7	quality	quality	NOUN
hassl-3517	165	8	during	during	ADP
hassl-3517	165	9	the	the	DET
hassl-3517	165	10	covid-19	covid-19	PROPN
hassl-3517	165	11	epidemic	epidemic	NOUN
hassl-3517	165	12	increases	increase	VERB
hassl-3517	165	13	auditor	auditor	NOUN
hassl-3517	165	14	efficiency	efficiency	NOUN
hassl-3517	165	15	through	through	ADP
hassl-3517	165	16	technology	technology	NOUN
hassl-3517	165	17	accessibility	accessibility	NOUN
hassl-3517	165	18	,	,	PUNCT
hassl-3517	165	19	standard	standard	ADJ
hassl-3517	165	20	audit	audit	NOUN
hassl-3517	165	21	tools	tool	NOUN
hassl-3517	165	22	,	,	PUNCT
hassl-3517	165	23	and	and	CCONJ
hassl-3517	165	24	the	the	DET
hassl-3517	165	25	general	general	ADJ
hassl-3517	165	26	practice	practice	NOUN
hassl-3517	165	27	of	of	ADP
hassl-3517	165	28	exchanging	exchange	VERB
hassl-3517	165	29	information	information	NOUN
hassl-3517	165	30	between	between	ADP
hassl-3517	165	31	audit	audit	NOUN
hassl-3517	165	32	firms	firm	NOUN
hassl-3517	165	33	(	(	PUNCT
hassl-3517	165	34	malhotra	malhotra	PROPN
hassl-3517	165	35	&	&	CCONJ
hassl-3517	165	36	morris	morris	PROPN
hassl-3517	165	37	,	,	PUNCT
hassl-3517	165	38	2009	2009	NUM
hassl-3517	165	39	)	)	PUNCT
hassl-3517	165	40	.	.	PUNCT
hassl-3517	166	1	a	a	DET
hassl-3517	166	2	slight	slight	ADJ
hassl-3517	166	3	audit	audit	NOUN
hassl-3517	166	4	fee	fee	NOUN
hassl-3517	166	5	advantage	advantage	NOUN
hassl-3517	166	6	may	may	AUX
hassl-3517	166	7	occur	occur	VERB
hassl-3517	166	8	when	when	SCONJ
hassl-3517	166	9	the	the	DET
hassl-3517	166	10	geographical	geographical	ADJ
hassl-3517	166	11	proximity	proximity	NOUN
hassl-3517	166	12	between	between	ADP
hassl-3517	166	13	the	the	DET
hassl-3517	166	14	auditor	auditor	NOUN
hassl-3517	166	15	and	and	CCONJ
hassl-3517	166	16	the	the	DET
hassl-3517	166	17	client	client	NOUN
hassl-3517	166	18	is	be	AUX
hassl-3517	166	19	very	very	ADV
hassl-3517	166	20	close	close	ADJ
hassl-3517	166	21	(	(	PUNCT
hassl-3517	166	22	petersen	petersen	PROPN
hassl-3517	166	23	&	&	CCONJ
hassl-3517	166	24	rajan	rajan	PROPN
hassl-3517	166	25	,	,	PUNCT
hassl-3517	166	26	2002	2002	NUM
hassl-3517	166	27	)	)	PUNCT
hassl-3517	166	28	.	.	PUNCT
hassl-3517	167	1	however	however	ADV
hassl-3517	167	2	,	,	PUNCT
hassl-3517	167	3	not	not	PART
hassl-3517	167	4	all	all	DET
hassl-3517	167	5	small	small	ADJ
hassl-3517	167	6	audit	audit	NOUN
hassl-3517	167	7	fees	fee	NOUN
hassl-3517	167	8	benefit	benefit	VERB
hassl-3517	167	9	from	from	ADP
hassl-3517	167	10	a	a	DET
hassl-3517	167	11	more	more	ADV
hassl-3517	167	12	effective	effective	ADJ
hassl-3517	167	13	audit	audit	NOUN
hassl-3517	167	14	forecasting	forecasting	NOUN
hassl-3517	167	15	mechanism	mechanism	NOUN
hassl-3517	167	16	.	.	PUNCT
hassl-3517	168	1	high	high	ADJ
hassl-3517	168	2	audit	audit	NOUN
hassl-3517	168	3	fees	fee	NOUN
hassl-3517	168	4	,	,	PUNCT
hassl-3517	168	5	as	as	ADP
hassl-3517	168	6	in	in	ADP
hassl-3517	168	7	most	most	ADJ
hassl-3517	168	8	audit	audit	NOUN
hassl-3517	168	9	engagement	engagement	NOUN
hassl-3517	168	10	cases	case	NOUN
hassl-3517	168	11	,	,	PUNCT
hassl-3517	168	12	have	have	AUX
hassl-3517	168	13	proven	prove	VERB
hassl-3517	168	14	that	that	SCONJ
hassl-3517	168	15	the	the	DET
hassl-3517	168	16	trend	trend	NOUN
hassl-3517	168	17	of	of	ADP
hassl-3517	168	18	reported	report	VERB
hassl-3517	168	19	information	information	NOUN
hassl-3517	168	20	is	be	AUX
hassl-3517	168	21	more	more	ADV
hassl-3517	168	22	effective	effective	ADJ
hassl-3517	168	23	and	and	CCONJ
hassl-3517	168	24	informative	informative	ADJ
hassl-3517	168	25	.	.	PUNCT
hassl-3517	169	1	the	the	DET
hassl-3517	169	2	decisive	decisive	ADJ
hassl-3517	169	3	reason	reason	NOUN
hassl-3517	169	4	linking	link	VERB
hassl-3517	169	5	the	the	DET
hassl-3517	169	6	scale	scale	NOUN
hassl-3517	169	7	of	of	ADP
hassl-3517	169	8	information	information	NOUN
hassl-3517	169	9	in	in	ADP
hassl-3517	169	10	financial	financial	ADJ
hassl-3517	169	11	statements	statement	NOUN
hassl-3517	169	12	and	and	CCONJ
hassl-3517	169	13	effective	effective	ADJ
hassl-3517	169	14	audit	audit	NOUN
hassl-3517	169	15	estimates	estimate	NOUN
hassl-3517	169	16	,	,	PUNCT
hassl-3517	169	17	not	not	PART
hassl-3517	169	18	of	of	ADP
hassl-3517	169	19	the	the	DET
hassl-3517	169	20	small	small	ADJ
hassl-3517	169	21	audit	audit	NOUN
hassl-3517	169	22	fees	fee	NOUN
hassl-3517	169	23	,	,	PUNCT
hassl-3517	169	24	is	be	AUX
hassl-3517	169	25	fundamental	fundamental	ADJ
hassl-3517	169	26	and	and	CCONJ
hassl-3517	169	27	related	relate	VERB
hassl-3517	169	28	to	to	ADP
hassl-3517	169	29	the	the	DET
hassl-3517	169	30	need	need	NOUN
hassl-3517	169	31	for	for	ADP
hassl-3517	169	32	audits	audits	NOUN
hassl-3517	169	33	resulting	result	VERB
hassl-3517	169	34	in	in	ADP
hassl-3517	169	35	hefty	hefty	ADJ
hassl-3517	169	36	audit	audit	NOUN
hassl-3517	169	37	fees	fee	NOUN
hassl-3517	169	38	(	(	PUNCT
hassl-3517	169	39	xu	xu	INTJ
hassl-3517	169	40	et	et	PROPN
hassl-3517	169	41	al	al	PROPN
hassl-3517	169	42	.	.	PROPN
hassl-3517	169	43	,	,	PUNCT
hassl-3517	169	44	2020	2020	NUM
hassl-3517	169	45	)	)	PUNCT
hassl-3517	169	46	.	.	PUNCT
hassl-3517	170	1	on	on	ADP
hassl-3517	170	2	the	the	DET
hassl-3517	170	3	other	other	ADJ
hassl-3517	170	4	hand	hand	NOUN
hassl-3517	170	5	,	,	PUNCT
hassl-3517	170	6	the	the	DET
hassl-3517	170	7	adequacy	adequacy	NOUN
hassl-3517	170	8	of	of	ADP
hassl-3517	170	9	evidence	evidence	NOUN
hassl-3517	170	10	obtained	obtain	VERB
hassl-3517	170	11	based	base	VERB
hassl-3517	170	12	on	on	ADP
hassl-3517	170	13	past	past	ADJ
hassl-3517	170	14	studies	study	NOUN
hassl-3517	170	15	provides	provide	VERB
hassl-3517	170	16	a	a	DET
hassl-3517	170	17	necessary	necessary	ADJ
hassl-3517	170	18	code	code	NOUN
hassl-3517	170	19	for	for	ADP
hassl-3517	170	20	the	the	DET
hassl-3517	170	21	close	close	ADJ
hassl-3517	170	22	geographical	geographical	ADJ
hassl-3517	170	23	relationship	relationship	NOUN
hassl-3517	170	24	between	between	ADP
hassl-3517	170	25	auditors	auditor	NOUN
hassl-3517	170	26	and	and	CCONJ
hassl-3517	170	27	clients	client	NOUN
hassl-3517	170	28	(	(	PUNCT
hassl-3517	170	29	ningsih	ningsih	NOUN
hassl-3517	170	30	,	,	PUNCT
hassl-3517	170	31	prasetyo	prasetyo	NOUN
hassl-3517	170	32	,	,	PUNCT
hassl-3517	170	33	puspitasari	puspitasari	VERB
hassl-3517	170	34	,	,	PUNCT
hassl-3517	170	35	&	&	CCONJ
hassl-3517	170	36	cahyono	cahyono	PROPN
hassl-3517	170	37	,	,	PUNCT
hassl-3517	170	38	2023	2023	NUM
hassl-3517	170	39	)	)	PUNCT
hassl-3517	170	40	.	.	PUNCT
hassl-3517	171	1	there	there	PRON
hassl-3517	171	2	is	be	VERB
hassl-3517	171	3	no	no	DET
hassl-3517	171	4	valid	valid	ADJ
hassl-3517	171	5	evidence	evidence	NOUN
hassl-3517	171	6	for	for	ADP
hassl-3517	171	7	the	the	DET
hassl-3517	171	8	bond	bond	NOUN
hassl-3517	171	9	between	between	ADP
hassl-3517	171	10	the	the	DET
hassl-3517	171	11	auditor	auditor	NOUN
hassl-3517	171	12	and	and	CCONJ
hassl-3517	171	13	his	his	PRON
hassl-3517	171	14	client	client	NOUN
hassl-3517	171	15	.	.	PUNCT
hassl-3517	172	1	however	however	ADV
hassl-3517	172	2	,	,	PUNCT
hassl-3517	172	3	humanities	humanity	NOUN
hassl-3517	172	4	and	and	CCONJ
hassl-3517	172	5	social	social	ADJ
hassl-3517	172	6	sciences	science	NOUN
hassl-3517	172	7	letters	letter	NOUN
hassl-3517	172	8	,	,	PUNCT
hassl-3517	172	9	2023	2023	NUM
hassl-3517	172	10	,	,	PUNCT
hassl-3517	172	11	11(4	11(4	NUM
hassl-3517	172	12	):	):	PUNCT
hassl-3517	172	13	377	377	NUM
hassl-3517	172	14	-	-	SYM
hassl-3517	172	15	398	398	NUM
hassl-3517	172	16	383	383	NUM
hassl-3517	172	17	©	©	PROPN
hassl-3517	172	18	2023conscientia	2023conscientia	NUM
hassl-3517	172	19	beam	beam	NOUN
hassl-3517	172	20	.	.	PUNCT
hassl-3517	173	1	all	all	DET
hassl-3517	173	2	rights	right	NOUN
hassl-3517	173	3	reserved	reserve	VERB
hassl-3517	173	4	.	.	PUNCT
hassl-3517	174	1	it	it	PRON
hassl-3517	174	2	is	be	AUX
hassl-3517	174	3	strongly	strongly	ADV
hassl-3517	174	4	suspected	suspect	VERB
hassl-3517	174	5	that	that	SCONJ
hassl-3517	174	6	audit	audit	NOUN
hassl-3517	174	7	fees	fee	NOUN
hassl-3517	174	8	have	have	VERB
hassl-3517	174	9	a	a	DET
hassl-3517	174	10	high	high	ADJ
hassl-3517	174	11	impact	impact	NOUN
hassl-3517	174	12	on	on	ADP
hassl-3517	174	13	manipulative	manipulative	ADJ
hassl-3517	174	14	and	and	CCONJ
hassl-3517	174	15	opportunistic	opportunistic	ADJ
hassl-3517	174	16	management	management	NOUN
hassl-3517	174	17	behavior	behavior	NOUN
hassl-3517	174	18	.	.	PUNCT
hassl-3517	175	1	thus	thus	ADV
hassl-3517	175	2	,	,	PUNCT
hassl-3517	175	3	we	we	PRON
hassl-3517	175	4	proposed	propose	VERB
hassl-3517	175	5	the	the	DET
hassl-3517	175	6	hypothesis	hypothesis	NOUN
hassl-3517	175	7	as	as	SCONJ
hassl-3517	175	8	follows	follow	VERB
hassl-3517	175	9	:	:	PUNCT
hassl-3517	175	10	h2	h2	NOUN
hassl-3517	175	11	:	:	PUNCT
hassl-3517	175	12	ceteris	ceteris	NOUN
hassl-3517	175	13	paribus	paribus	NOUN
hassl-3517	175	14	,	,	PUNCT
hassl-3517	175	15	there	there	PRON
hassl-3517	175	16	is	be	VERB
hassl-3517	175	17	an	an	DET
hassl-3517	175	18	interacting	interact	VERB
hassl-3517	175	19	role	role	NOUN
hassl-3517	175	20	of	of	ADP
hassl-3517	175	21	audit	audit	NOUN
hassl-3517	175	22	fee	fee	NOUN
hassl-3517	175	23	on	on	ADP
hassl-3517	175	24	relationship	relationship	NOUN
hassl-3517	175	25	between	between	ADP
hassl-3517	175	26	proximity	proximity	NOUN
hassl-3517	175	27	geographically	geographically	ADV
hassl-3517	175	28	auditorclient	auditorclient	ADJ
hassl-3517	175	29	to	to	PART
hassl-3517	175	30	produce	produce	VERB
hassl-3517	175	31	financial	financial	ADJ
hassl-3517	175	32	statement	statement	NOUN
hassl-3517	175	33	footnotes	footnote	NOUN
hassl-3517	175	34	so	so	ADV
hassl-3517	175	35	easy	easy	ADJ
hassl-3517	175	36	to	to	PART
hassl-3517	175	37	read	read	VERB
hassl-3517	175	38	.	.	PUNCT
hassl-3517	176	1	3	3	X
hassl-3517	176	2	.	.	X
hassl-3517	176	3	data	datum	NOUN
hassl-3517	176	4	and	and	CCONJ
hassl-3517	176	5	research	research	NOUN
hassl-3517	176	6	methodology	methodology	NOUN
hassl-3517	176	7	3.1	3.1	NUM
hassl-3517	176	8	.	.	PUNCT
hassl-3517	177	1	data	datum	NOUN
hassl-3517	177	2	and	and	CCONJ
hassl-3517	177	3	sample	sample	VERB
hassl-3517	177	4	our	our	PRON
hassl-3517	177	5	sample	sample	NOUN
hassl-3517	177	6	includes	include	VERB
hassl-3517	177	7	all	all	DET
hassl-3517	177	8	public	public	ADJ
hassl-3517	177	9	companies	company	NOUN
hassl-3517	177	10	listed	list	VERB
hassl-3517	177	11	on	on	ADP
hassl-3517	177	12	the	the	DET
hassl-3517	177	13	indonesian	indonesian	ADJ
hassl-3517	177	14	stock	stock	PROPN
hassl-3517	177	15	exchange	exchange	NOUN
hassl-3517	177	16	for	for	ADP
hassl-3517	177	17	2018	2018	NUM
hassl-3517	177	18	-	-	SYM
hassl-3517	177	19	2020	2020	NUM
hassl-3517	177	20	.	.	PUNCT
hassl-3517	178	1	the	the	DET
hassl-3517	178	2	selection	selection	NOUN
hassl-3517	178	3	of	of	ADP
hassl-3517	178	4	the	the	DET
hassl-3517	178	5	sample	sample	NOUN
hassl-3517	178	6	period	period	NOUN
hassl-3517	178	7	in	in	ADP
hassl-3517	178	8	2018	2018	NUM
hassl-3517	178	9	was	be	AUX
hassl-3517	178	10	the	the	DET
hassl-3517	178	11	initial	initial	ADJ
hassl-3517	178	12	observation	observation	NOUN
hassl-3517	178	13	because	because	SCONJ
hassl-3517	178	14	we	we	PRON
hassl-3517	178	15	considered	consider	VERB
hassl-3517	178	16	the	the	DET
hassl-3517	178	17	standardization	standardization	NOUN
hassl-3517	178	18	of	of	ADP
hassl-3517	178	19	the	the	DET
hassl-3517	178	20	submission	submission	NOUN
hassl-3517	178	21	of	of	ADP
hassl-3517	178	22	financial	financial	ADJ
hassl-3517	178	23	statement	statement	NOUN
hassl-3517	178	24	footnote	footnote	VERB
hassl-3517	178	25	information	information	NOUN
hassl-3517	178	26	,	,	PUNCT
hassl-3517	178	27	which	which	PRON
hassl-3517	178	28	is	be	AUX
hassl-3517	178	29	part	part	NOUN
hassl-3517	178	30	of	of	ADP
hassl-3517	178	31	the	the	DET
hassl-3517	178	32	company	company	NOUN
hassl-3517	178	33	's	's	PART
hassl-3517	178	34	annual	annual	ADJ
hassl-3517	178	35	report	report	NOUN
hassl-3517	178	36	.	.	PUNCT
hassl-3517	179	1	the	the	DET
hassl-3517	179	2	number	number	NOUN
hassl-3517	179	3	of	of	ADP
hassl-3517	179	4	observations	observation	NOUN
hassl-3517	179	5	we	we	PRON
hassl-3517	179	6	obtained	obtain	VERB
hassl-3517	179	7	is	be	AUX
hassl-3517	179	8	1,117	1,117	NUM
hassl-3517	179	9	firm	firm	ADJ
hassl-3517	179	10	-	-	PUNCT
hassl-3517	179	11	years	year	NOUN
hassl-3517	179	12	after	after	ADP
hassl-3517	179	13	removing	remove	VERB
hassl-3517	179	14	all	all	DET
hassl-3517	179	15	special	special	ADJ
hassl-3517	179	16	-	-	PUNCT
hassl-3517	179	17	treated	treat	VERB
hassl-3517	179	18	firm	firm	ADJ
hassl-3517	179	19	-	-	PUNCT
hassl-3517	179	20	year	year	NOUN
hassl-3517	179	21	observations	observation	NOUN
hassl-3517	179	22	and	and	CCONJ
hassl-3517	179	23	missing	miss	VERB
hassl-3517	179	24	data	datum	NOUN
hassl-3517	179	25	.	.	PUNCT
hassl-3517	180	1	although	although	SCONJ
hassl-3517	180	2	we	we	PRON
hassl-3517	180	3	believe	believe	VERB
hassl-3517	180	4	our	our	PRON
hassl-3517	180	5	sample	sample	NOUN
hassl-3517	180	6	still	still	ADV
hassl-3517	180	7	exists	exist	VERB
hassl-3517	180	8	on	on	ADP
hassl-3517	180	9	outliers	outlier	NOUN
hassl-3517	180	10	,	,	PUNCT
hassl-3517	180	11	all	all	DET
hassl-3517	180	12	variables	variable	NOUN
hassl-3517	180	13	are	be	AUX
hassl-3517	180	14	winorized	winorize	VERB
hassl-3517	180	15	at	at	ADP
hassl-3517	180	16	1	1	NUM
hassl-3517	180	17	to	to	PART
hassl-3517	180	18	99	99	NUM
hassl-3517	180	19	percent	percent	NOUN
hassl-3517	180	20	to	to	PART
hassl-3517	180	21	overcome	overcome	VERB
hassl-3517	180	22	the	the	DET
hassl-3517	180	23	occurrence	occurrence	NOUN
hassl-3517	180	24	of	of	ADP
hassl-3517	180	25	outliers	outlier	NOUN
hassl-3517	180	26	.	.	PUNCT
hassl-3517	181	1	geographic	geographic	ADJ
hassl-3517	181	2	proximity	proximity	NOUN
hassl-3517	181	3	data	datum	NOUN
hassl-3517	181	4	was	be	AUX
hassl-3517	181	5	obtained	obtain	VERB
hassl-3517	181	6	from	from	ADP
hassl-3517	181	7	google	google	PROPN
hassl-3517	181	8	geographic	geographic	ADJ
hassl-3517	181	9	proximity	proximity	NOUN
hassl-3517	181	10	software	software	NOUN
hassl-3517	181	11	and	and	CCONJ
hassl-3517	181	12	the	the	DET
hassl-3517	181	13	company	company	NOUN
hassl-3517	181	14	's	's	PART
hassl-3517	181	15	annual	annual	ADJ
hassl-3517	181	16	report	report	NOUN
hassl-3517	181	17	,	,	PUNCT
hassl-3517	181	18	which	which	PRON
hassl-3517	181	19	contained	contain	VERB
hassl-3517	181	20	information	information	NOUN
hassl-3517	181	21	on	on	ADP
hassl-3517	181	22	the	the	DET
hassl-3517	181	23	distance	distance	NOUN
hassl-3517	181	24	between	between	ADP
hassl-3517	181	25	clients	client	NOUN
hassl-3517	181	26	and	and	CCONJ
hassl-3517	181	27	auditors	auditor	NOUN
hassl-3517	181	28	.	.	PUNCT
hassl-3517	182	1	table	table	NOUN
hassl-3517	182	2	1	1	NUM
hassl-3517	182	3	provides	provide	VERB
hassl-3517	182	4	criteria	criterion	NOUN
hassl-3517	182	5	sample	sample	NOUN
hassl-3517	182	6	selection	selection	NOUN
hassl-3517	182	7	for	for	ADP
hassl-3517	182	8	this	this	DET
hassl-3517	182	9	study	study	NOUN
hassl-3517	182	10	;	;	PUNCT
hassl-3517	182	11	we	we	PRON
hassl-3517	182	12	significantly	significantly	ADV
hassl-3517	182	13	exclude	exclude	VERB
hassl-3517	182	14	non	non	ADJ
hassl-3517	182	15	-	-	ADJ
hassl-3517	182	16	financial	financial	ADJ
hassl-3517	182	17	industries	industry	NOUN
hassl-3517	182	18	and	and	CCONJ
hassl-3517	182	19	other	other	ADJ
hassl-3517	182	20	criteria	criterion	NOUN
hassl-3517	182	21	samples	sample	NOUN
hassl-3517	182	22	,	,	PUNCT
hassl-3517	182	23	which	which	PRON
hassl-3517	182	24	is	be	AUX
hassl-3517	182	25	not	not	PART
hassl-3517	182	26	convincing	convincing	ADJ
hassl-3517	182	27	to	to	ADP
hassl-3517	182	28	the	the	DET
hassl-3517	182	29	study	study	NOUN
hassl-3517	182	30	.	.	PUNCT
hassl-3517	183	1	table	table	NOUN
hassl-3517	183	2	1	1	NUM
hassl-3517	183	3	.	.	PUNCT
hassl-3517	183	4	criteria	criterion	NOUN
hassl-3517	183	5	sample	sample	NOUN
hassl-3517	183	6	selection	selection	NOUN
hassl-3517	183	7	.	.	PUNCT
hassl-3517	184	1	sample	sample	NOUN
hassl-3517	184	2	selection	selection	NOUN
hassl-3517	184	3	process	process	NOUN
hassl-3517	184	4	total	total	ADJ
hassl-3517	184	5	total	total	ADJ
hassl-3517	184	6	industry	industry	NOUN
hassl-3517	184	7	-	-	PUNCT
hassl-3517	184	8	years	year	NOUN
hassl-3517	184	9	sample	sample	NOUN
hassl-3517	184	10	period	period	NOUN
hassl-3517	184	11	2018	2018	NUM
hassl-3517	184	12	-	-	SYM
hassl-3517	184	13	2020	2020	NUM
hassl-3517	184	14	1.671	1.671	NUM
hassl-3517	184	15	disqualified	disqualify	VERB
hassl-3517	184	16	:	:	PUNCT
hassl-3517	184	17	missing	miss	VERB
hassl-3517	184	18	data	data	NOUN
hassl-3517	184	19	proximity	proximity	NOUN
hassl-3517	184	20	(	(	PUNCT
hassl-3517	184	21	249	249	NUM
hassl-3517	184	22	)	)	PUNCT
hassl-3517	184	23	missing	miss	VERB
hassl-3517	184	24	data	datum	NOUN
hassl-3517	184	25	firm	firm	ADJ
hassl-3517	184	26	size	size	NOUN
hassl-3517	184	27	(	(	PUNCT
hassl-3517	184	28	213	213	NUM
hassl-3517	184	29	)	)	PUNCT
hassl-3517	184	30	missing	miss	VERB
hassl-3517	184	31	data	datum	NOUN
hassl-3517	184	32	board	board	NOUN
hassl-3517	184	33	size	size	NOUN
hassl-3517	184	34	(	(	PUNCT
hassl-3517	184	35	55	55	NUM
hassl-3517	184	36	)	)	PUNCT
hassl-3517	184	37	missing	miss	VERB
hassl-3517	184	38	data	data	NOUN
hassl-3517	184	39	cashta	cashta	NOUN
hassl-3517	184	40	(	(	PUNCT
hassl-3517	184	41	37	37	NUM
hassl-3517	184	42	)	)	PUNCT
hassl-3517	184	43	final	final	ADJ
hassl-3517	184	44	sample	sample	NOUN
hassl-3517	184	45	1.117	1.117	NUM
hassl-3517	184	46	table	table	NOUN
hassl-3517	184	47	2	2	NUM
hassl-3517	184	48	shows	show	VERB
hassl-3517	184	49	the	the	DET
hassl-3517	184	50	distribution	distribution	NOUN
hassl-3517	184	51	of	of	ADP
hassl-3517	184	52	samples	sample	NOUN
hassl-3517	184	53	according	accord	VERB
hassl-3517	184	54	to	to	ADP
hassl-3517	184	55	industry	industry	NOUN
hassl-3517	184	56	classification	classification	NOUN
hassl-3517	184	57	,	,	PUNCT
hassl-3517	184	58	which	which	PRON
hassl-3517	184	59	displays	display	VERB
hassl-3517	184	60	the	the	DET
hassl-3517	184	61	highest	high	ADJ
hassl-3517	184	62	number	number	NOUN
hassl-3517	184	63	of	of	ADP
hassl-3517	184	64	observations	observation	NOUN
hassl-3517	184	65	in	in	ADP
hassl-3517	184	66	standard	standard	ADJ
hassl-3517	184	67	industry	industry	NOUN
hassl-3517	184	68	classification	classification	NOUN
hassl-3517	184	69	(	(	PUNCT
hassl-3517	184	70	sic	sic	ADJ
hassl-3517	184	71	)	)	PUNCT
hassl-3517	184	72	1	1	NUM
hassl-3517	184	73	,	,	PUNCT
hassl-3517	184	74	2	2	NUM
hassl-3517	184	75	,	,	PUNCT
hassl-3517	184	76	and	and	CCONJ
hassl-3517	184	77	4	4	NUM
hassl-3517	184	78	clusters	cluster	NOUN
hassl-3517	184	79	,	,	PUNCT
hassl-3517	184	80	namely	namely	ADV
hassl-3517	184	81	mining	mining	NOUN
hassl-3517	184	82	and	and	CCONJ
hassl-3517	184	83	construction	construction	NOUN
hassl-3517	184	84	as	as	ADV
hassl-3517	184	85	many	many	ADJ
hassl-3517	184	86	as	as	ADP
hassl-3517	184	87	142	142	NUM
hassl-3517	184	88	,	,	PUNCT
hassl-3517	184	89	construction	construction	NOUN
hassl-3517	184	90	industries	industry	NOUN
hassl-3517	184	91	as	as	ADV
hassl-3517	184	92	many	many	ADJ
hassl-3517	184	93	as	as	ADP
hassl-3517	184	94	251	251	NUM
hassl-3517	184	95	,	,	PUNCT
hassl-3517	184	96	transportation	transportation	NOUN
hassl-3517	184	97	,	,	PUNCT
hassl-3517	184	98	communication	communication	NOUN
hassl-3517	184	99	,	,	PUNCT
hassl-3517	184	100	electricity	electricity	NOUN
hassl-3517	184	101	,	,	PUNCT
hassl-3517	184	102	gas	gas	NOUN
hassl-3517	184	103	,	,	PUNCT
hassl-3517	184	104	and	and	CCONJ
hassl-3517	184	105	cleaning	clean	VERB
hassl-3517	184	106	services	service	NOUN
hassl-3517	184	107	as	as	ADP
hassl-3517	184	108	172	172	NUM
hassl-3517	184	109	observations	observation	NOUN
hassl-3517	184	110	.	.	PUNCT
hassl-3517	185	1	meanwhile	meanwhile	ADV
hassl-3517	185	2	,	,	PUNCT
hassl-3517	185	3	the	the	DET
hassl-3517	185	4	smallest	small	ADJ
hassl-3517	185	5	observations	observation	NOUN
hassl-3517	185	6	are	be	AUX
hassl-3517	185	7	sic	sic	ADJ
hassl-3517	185	8	0	0	NUM
hassl-3517	185	9	,	,	PUNCT
hassl-3517	185	10	5	5	NUM
hassl-3517	185	11	,	,	PUNCT
hassl-3517	185	12	and	and	CCONJ
hassl-3517	185	13	8	8	NUM
hassl-3517	185	14	,	,	PUNCT
hassl-3517	185	15	where	where	SCONJ
hassl-3517	185	16	agriculture	agriculture	NOUN
hassl-3517	185	17	,	,	PUNCT
hassl-3517	185	18	forestry	forestry	NOUN
hassl-3517	185	19	,	,	PUNCT
hassl-3517	185	20	and	and	CCONJ
hassl-3517	185	21	fishery	fishery	NOUN
hassl-3517	185	22	are	be	AUX
hassl-3517	185	23	33	33	NUM
hassl-3517	185	24	,	,	PUNCT
hassl-3517	185	25	wholesale	wholesale	ADJ
hassl-3517	185	26	and	and	CCONJ
hassl-3517	185	27	retails	retail	VERB
hassl-3517	185	28	traders	trader	NOUN
hassl-3517	185	29	are	be	AUX
hassl-3517	185	30	98	98	NUM
hassl-3517	185	31	,	,	PUNCT
hassl-3517	185	32	and	and	CCONJ
hassl-3517	185	33	health	health	NOUN
hassl-3517	185	34	,	,	PUNCT
hassl-3517	185	35	legal	legal	ADJ
hassl-3517	185	36	,	,	PUNCT
hassl-3517	185	37	and	and	CCONJ
hassl-3517	185	38	educational	educational	ADJ
hassl-3517	185	39	services	service	NOUN
hassl-3517	185	40	and	and	CCONJ
hassl-3517	185	41	consulting	consulting	NOUN
hassl-3517	185	42	are	be	AUX
hassl-3517	185	43	28	28	NUM
hassl-3517	185	44	observations	observation	NOUN
hassl-3517	185	45	.	.	PUNCT
hassl-3517	186	1	table	table	NOUN
hassl-3517	186	2	2	2	NUM
hassl-3517	186	3	.	.	PUNCT
hassl-3517	186	4	sample	sample	NOUN
hassl-3517	186	5	distribution	distribution	NOUN
hassl-3517	186	6	by	by	ADP
hassl-3517	186	7	industry	industry	NOUN
hassl-3517	186	8	and	and	CCONJ
hassl-3517	186	9	power	power	NOUN
hassl-3517	186	10	of	of	ADP
hassl-3517	186	11	ceo	ceo	NOUN
hassl-3517	186	12	.	.	PUNCT
hassl-3517	187	1	variables	variable	NOUN
hassl-3517	187	2	n	n	PRON
hassl-3517	187	3	%	%	NOUN
hassl-3517	187	4	(	(	PUNCT
hassl-3517	187	5	sic	sic	ADJ
hassl-3517	187	6	0	0	NUM
hassl-3517	187	7	)	)	PUNCT
hassl-3517	187	8	agriculture	agriculture	NOUN
hassl-3517	187	9	,	,	PUNCT
hassl-3517	187	10	forestry	forestry	NOUN
hassl-3517	187	11	,	,	PUNCT
hassl-3517	187	12	and	and	CCONJ
hassl-3517	187	13	fishery	fishery	NOUN
hassl-3517	187	14	33	33	NUM
hassl-3517	187	15	2.95	2.95	NUM
hassl-3517	187	16	(	(	PUNCT
hassl-3517	187	17	sic	sic	ADJ
hassl-3517	187	18	1	1	NUM
hassl-3517	187	19	)	)	PUNCT
hassl-3517	187	20	mining	mining	NOUN
hassl-3517	187	21	and	and	CCONJ
hassl-3517	187	22	construction	construction	NOUN
hassl-3517	187	23	142	142	NUM
hassl-3517	187	24	12.71	12.71	NUM
hassl-3517	187	25	(	(	PUNCT
hassl-3517	187	26	sic	sic	ADJ
hassl-3517	187	27	2	2	NUM
hassl-3517	187	28	)	)	PUNCT
hassl-3517	187	29	construction	construction	NOUN
hassl-3517	187	30	industries	industry	NOUN
hassl-3517	187	31	251	251	NUM
hassl-3517	187	32	22.47	22.47	NUM
hassl-3517	187	33	(	(	PUNCT
hassl-3517	187	34	sic	sic	ADJ
hassl-3517	187	35	3	3	NUM
hassl-3517	187	36	)	)	PUNCT
hassl-3517	187	37	manufacturing	manufacture	VERB
hassl-3517	187	38	152	152	NUM
hassl-3517	187	39	13.61	13.61	NUM
hassl-3517	187	40	(	(	PUNCT
hassl-3517	187	41	sic	sic	ADJ
hassl-3517	187	42	4	4	NUM
hassl-3517	187	43	)	)	PUNCT
hassl-3517	187	44	transportation	transportation	NOUN
hassl-3517	187	45	,	,	PUNCT
hassl-3517	187	46	communication	communication	NOUN
hassl-3517	187	47	,	,	PUNCT
hassl-3517	187	48	electricity	electricity	NOUN
hassl-3517	187	49	,	,	PUNCT
hassl-3517	187	50	gas	gas	NOUN
hassl-3517	187	51	and	and	CCONJ
hassl-3517	187	52	cleaning	cleaning	NOUN
hassl-3517	187	53	services	service	NOUN
hassl-3517	187	54	172	172	NUM
hassl-3517	187	55	15.40	15.40	NUM
hassl-3517	187	56	(	(	PUNCT
hassl-3517	187	57	sic	sic	ADJ
hassl-3517	187	58	5	5	NUM
hassl-3517	187	59	)	)	PUNCT
hassl-3517	187	60	wholesale	wholesale	NOUN
hassl-3517	187	61	and	and	CCONJ
hassl-3517	187	62	retails	retail	VERB
hassl-3517	187	63	trader	trader	NOUN
hassl-3517	187	64	98	98	NUM
hassl-3517	187	65	8.77	8.77	NUM
hassl-3517	187	66	(	(	PUNCT
hassl-3517	187	67	sic	sic	ADJ
hassl-3517	187	68	6	6	NUM
hassl-3517	187	69	)	)	PUNCT
hassl-3517	187	70	financial	financial	ADJ
hassl-3517	187	71	industry	industry	NOUN
hassl-3517	187	72	139	139	NUM
hassl-3517	187	73	12.44	12.44	NUM
hassl-3517	187	74	(	(	PUNCT
hassl-3517	187	75	sic	sic	ADJ
hassl-3517	187	76	7	7	NUM
hassl-3517	187	77	)	)	PUNCT
hassl-3517	187	78	services	service	NOUN
hassl-3517	187	79	industries	industry	NOUN
hassl-3517	187	80	102	102	NUM
hassl-3517	187	81	9.13	9.13	NUM
hassl-3517	187	82	(	(	PUNCT
hassl-3517	187	83	sic	sic	ADJ
hassl-3517	187	84	8)	8)	NUM
hassl-3517	187	85	health	health	NOUN
hassl-3517	187	86	,	,	PUNCT
hassl-3517	187	87	legal	legal	ADJ
hassl-3517	187	88	,	,	PUNCT
hassl-3517	187	89	and	and	CCONJ
hassl-3517	187	90	educational	educational	ADJ
hassl-3517	187	91	services	service	NOUN
hassl-3517	187	92	and	and	CCONJ
hassl-3517	187	93	consulting	consult	VERB
hassl-3517	187	94	28	28	NUM
hassl-3517	187	95	2.51	2.51	NUM
hassl-3517	187	96	total	total	NOUN
hassl-3517	187	97	1117	1117	NUM
hassl-3517	187	98	100.00	100.00	NUM
hassl-3517	187	99	humanities	humanity	NOUN
hassl-3517	187	100	and	and	CCONJ
hassl-3517	187	101	social	social	ADJ
hassl-3517	187	102	sciences	science	NOUN
hassl-3517	187	103	letters	letter	NOUN
hassl-3517	187	104	,	,	PUNCT
hassl-3517	187	105	2023	2023	NUM
hassl-3517	187	106	,	,	PUNCT
hassl-3517	187	107	11(4	11(4	NUM
hassl-3517	187	108	):	):	PUNCT
hassl-3517	187	109	377	377	NUM
hassl-3517	187	110	-	-	SYM
hassl-3517	187	111	398	398	NUM
hassl-3517	187	112	384	384	NUM
hassl-3517	187	113	©	©	PROPN
hassl-3517	187	114	2023conscientia	2023conscientia	NUM
hassl-3517	187	115	beam	beam	NOUN
hassl-3517	187	116	.	.	PUNCT
hassl-3517	188	1	all	all	DET
hassl-3517	188	2	rights	right	NOUN
hassl-3517	188	3	reserved	reserve	VERB
hassl-3517	188	4	.	.	PUNCT
hassl-3517	189	1	3.2	3.2	NUM
hassl-3517	189	2	.	.	PUNCT
hassl-3517	190	1	empirical	empirical	ADJ
hassl-3517	190	2	model	model	NOUN
hassl-3517	190	3	specification	specification	NOUN
hassl-3517	190	4	we	we	PRON
hassl-3517	190	5	use	use	VERB
hassl-3517	190	6	fixed	fix	VERB
hassl-3517	190	7	panel	panel	NOUN
hassl-3517	190	8	regression	regression	NOUN
hassl-3517	190	9	periods	period	NOUN
hassl-3517	190	10	with	with	ADP
hassl-3517	190	11	standard	standard	ADJ
hassl-3517	190	12	errors	error	NOUN
hassl-3517	190	13	on	on	ADP
hassl-3517	190	14	observations	observation	NOUN
hassl-3517	190	15	from	from	ADP
hassl-3517	190	16	each	each	DET
hassl-3517	190	17	company	company	NOUN
hassl-3517	190	18	to	to	PART
hassl-3517	190	19	look	look	VERB
hassl-3517	190	20	at	at	ADP
hassl-3517	190	21	the	the	DET
hassl-3517	190	22	link	link	NOUN
hassl-3517	190	23	between	between	ADP
hassl-3517	190	24	how	how	SCONJ
hassl-3517	190	25	close	close	ADJ
hassl-3517	190	26	an	an	DET
hassl-3517	190	27	auditor	auditor	NOUN
hassl-3517	190	28	is	be	AUX
hassl-3517	190	29	to	to	ADP
hassl-3517	190	30	a	a	DET
hassl-3517	190	31	client	client	NOUN
hassl-3517	190	32	geographically	geographically	ADV
hassl-3517	190	33	and	and	CCONJ
hassl-3517	190	34	how	how	SCONJ
hassl-3517	190	35	easy	easy	ADJ
hassl-3517	190	36	it	it	PRON
hassl-3517	190	37	is	be	AUX
hassl-3517	190	38	to	to	PART
hassl-3517	190	39	read	read	VERB
hassl-3517	190	40	financial	financial	ADJ
hassl-3517	190	41	statement	statement	NOUN
hassl-3517	190	42	footnotes	footnote	NOUN
hassl-3517	190	43	using	use	VERB
hassl-3517	190	44	an	an	DET
hassl-3517	190	45	audit	audit	NOUN
hassl-3517	190	46	cost	cost	NOUN
hassl-3517	190	47	interaction	interaction	NOUN
hassl-3517	190	48	model	model	NOUN
hassl-3517	190	49	:	:	PUNCT
hassl-3517	190	50	model	model	NOUN
hassl-3517	190	51	1	1	NUM
hassl-3517	190	52	:	:	PUNCT
hassl-3517	190	53	𝑅𝑒𝑎𝑑𝑎𝑏𝑖𝑙𝑖𝑡𝑦𝑖	𝑅𝑒𝑎𝑑𝑎𝑏𝑖𝑙𝑖𝑡𝑦𝑖	PROPN
hassl-3517	190	54	,	,	PUNCT
hassl-3517	190	55	𝑡	𝑡	PROPN
hassl-3517	190	56	=	=	SYM
hassl-3517	190	57	𝛽0	𝛽0	PROPN
hassl-3517	191	1	+	+	CCONJ
hassl-3517	191	2	𝛽1𝑃𝑅𝑂𝑋𝐼𝑀𝐼𝑇𝑌𝑖	𝛽1𝑃𝑅𝑂𝑋𝐼𝑀𝐼𝑇𝑌𝑖	INTJ
hassl-3517	191	3	,	,	PUNCT
hassl-3517	191	4	𝑡	𝑡	PROPN
hassl-3517	191	5	+	+	X
hassl-3517	191	6	𝛽2𝐿𝑛𝐹𝐸𝐸𝑖	𝛽2𝐿𝑛𝐹𝐸𝐸𝑖	ADJ
hassl-3517	191	7	,	,	PUNCT
hassl-3517	191	8	𝑡	𝑡	PROPN
hassl-3517	191	9	+	+	X
hassl-3517	191	10	𝛽3𝐹𝐼𝑅𝑀𝑆𝐼𝑍𝐸𝑖	𝛽3𝐹𝐼𝑅𝑀𝑆𝐼𝑍𝐸𝑖	PROPN
hassl-3517	191	11	,	,	PUNCT
hassl-3517	191	12	𝑡	𝑡	PROPN
hassl-3517	191	13	+	+	PROPN
hassl-3517	191	14	𝛽2𝑅𝑂𝐴𝑖	𝛽2𝑅𝑂𝐴𝑖	PROPN
hassl-3517	191	15	,	,	PUNCT
hassl-3517	191	16	𝑡	𝑡	PROPN
hassl-3517	191	17	+	+	X
hassl-3517	191	18	𝛽2𝐵𝐼𝐺4𝑖	𝛽2𝐵𝐼𝐺4𝑖	NUM
hassl-3517	191	19	,	,	PUNCT
hassl-3517	191	20	𝑡	𝑡	PROPN
hassl-3517	191	21	+	+	X
hassl-3517	191	22	𝛽2𝐿𝐸𝑉𝑖	𝛽2𝐿𝐸𝑉𝑖	PROPN
hassl-3517	191	23	,	,	PUNCT
hassl-3517	191	24	𝑡	𝑡	PROPN
hassl-3517	191	25	+	+	X
hassl-3517	191	26	𝛽2𝐶𝑈𝑅𝑅𝐸𝑁𝑇𝑖	𝛽2𝐶𝑈𝑅𝑅𝐸𝑁𝑇𝑖	PROPN
hassl-3517	191	27	,	,	PUNCT
hassl-3517	191	28	𝑡	𝑡	X
hassl-3517	191	29	+	+	SYM
hassl-3517	191	30	𝛽2𝐿𝑂𝑆𝑆𝑖,𝑡	𝛽2𝐿𝑂𝑆𝑆𝑖,𝑡	PROPN
hassl-3517	191	31	+	+	X
hassl-3517	191	32	𝛽2𝑃𝑃𝐸𝑖	𝛽2𝑃𝑃𝐸𝑖	PROPN
hassl-3517	191	33	,	,	PUNCT
hassl-3517	191	34	𝑡	𝑡	X
hassl-3517	191	35	+	+	X
hassl-3517	191	36	𝛽2𝐶𝐴𝑆𝐻𝑇𝐴𝑖	𝛽2𝐶𝐴𝑆𝐻𝑇𝐴𝑖	PROPN
hassl-3517	191	37	,	,	PUNCT
hassl-3517	191	38	𝑡	𝑡	PROPN
hassl-3517	191	39	+	+	CCONJ
hassl-3517	191	40	𝛽2𝐼𝑁𝐷𝐶𝑂𝑀𝑆𝐼𝑍𝐸𝑖	𝛽2𝐼𝑁𝐷𝐶𝑂𝑀𝑆𝐼𝑍𝐸𝑖	PROPN
hassl-3517	191	41	,	,	PUNCT
hassl-3517	191	42	𝑡	𝑡	PROPN
hassl-3517	191	43	+	+	X
hassl-3517	191	44	𝜀	𝜀	X
hassl-3517	191	45	(	(	PUNCT
hassl-3517	191	46	1	1	NUM
hassl-3517	191	47	)	)	PUNCT
hassl-3517	191	48	model	model	NOUN
hassl-3517	191	49	2	2	NUM
hassl-3517	191	50	:	:	PUNCT
hassl-3517	191	51	𝑅𝑒𝑎𝑑𝑎𝑏𝑖𝑙𝑖𝑡𝑦𝑖	𝑅𝑒𝑎𝑑𝑎𝑏𝑖𝑙𝑖𝑡𝑦𝑖	PROPN
hassl-3517	191	52	,	,	PUNCT
hassl-3517	191	53	𝑡	𝑡	PROPN
hassl-3517	191	54	=	=	SYM
hassl-3517	191	55	𝛽0	𝛽0	PROPN
hassl-3517	191	56	+	+	CCONJ
hassl-3517	191	57	𝛽1𝑃𝑅𝑂𝑋𝐼𝑀𝐼𝑇𝑌𝑖,𝑡	𝛽1𝑃𝑅𝑂𝑋𝐼𝑀𝐼𝑇𝑌𝑖,𝑡	PROPN
hassl-3517	191	58	+	+	CCONJ
hassl-3517	191	59	𝛽2𝐿𝑛𝐹𝐸𝐸𝑖	𝛽2𝐿𝑛𝐹𝐸𝐸𝑖	ADJ
hassl-3517	191	60	,	,	PUNCT
hassl-3517	191	61	𝑡	𝑡	PROPN
hassl-3517	191	62	+	+	X
hassl-3517	191	63	𝛽3𝑃𝑅𝑂𝑋𝐼𝑀𝐼𝑇𝑌	𝛽3𝑃𝑅𝑂𝑋𝐼𝑀𝐼𝑇𝑌	ADJ
hassl-3517	191	64	∗	∗	NOUN
hassl-3517	191	65	𝐿𝑛𝐹𝐸𝐸𝑖	𝐿𝑛𝐹𝐸𝐸𝑖	PROPN
hassl-3517	191	66	,	,	PUNCT
hassl-3517	191	67	𝑡	𝑡	PROPN
hassl-3517	191	68	+	+	X
hassl-3517	191	69	𝛽3𝐹𝐼𝑅𝑀𝑆𝐼𝑍𝐸𝑖	𝛽3𝐹𝐼𝑅𝑀𝑆𝐼𝑍𝐸𝑖	PROPN
hassl-3517	191	70	,	,	PUNCT
hassl-3517	191	71	𝑡	𝑡	PROPN
hassl-3517	191	72	+	+	PROPN
hassl-3517	191	73	𝛽2	𝛽2	PROPN
hassl-3517	191	74	𝑅𝑂𝐴𝑖	𝑅𝑂𝐴𝑖	NOUN
hassl-3517	191	75	,	,	PUNCT
hassl-3517	191	76	𝑡	𝑡	X
hassl-3517	191	77	+	+	X
hassl-3517	191	78	𝛽2𝐵𝐼𝐺4𝑖	𝛽2𝐵𝐼𝐺4𝑖	NUM
hassl-3517	191	79	,	,	PUNCT
hassl-3517	191	80	𝑡	𝑡	PROPN
hassl-3517	191	81	+	+	X
hassl-3517	191	82	𝛽2𝐿𝐸𝑉𝑖	𝛽2𝐿𝐸𝑉𝑖	PROPN
hassl-3517	191	83	,	,	PUNCT
hassl-3517	191	84	𝑡	𝑡	PROPN
hassl-3517	191	85	+	+	X
hassl-3517	191	86	𝛽2𝐶𝑈𝑅𝑅𝐸𝑁𝑇𝑖	𝛽2𝐶𝑈𝑅𝑅𝐸𝑁𝑇𝑖	PROPN
hassl-3517	191	87	,	,	PUNCT
hassl-3517	191	88	𝑡	𝑡	PROPN
hassl-3517	191	89	+	+	X
hassl-3517	191	90	𝛽2	𝛽2	ADJ
hassl-3517	191	91	𝐿𝑂𝑆𝑆𝑖,𝑡	𝐿𝑂𝑆𝑆𝑖,𝑡	NOUN
hassl-3517	191	92	+	+	CCONJ
hassl-3517	191	93	𝛽2	𝛽2	PROPN
hassl-3517	191	94	𝑃𝑃𝐸𝑖	𝑃𝑃𝐸𝑖	NOUN
hassl-3517	191	95	,	,	PUNCT
hassl-3517	191	96	𝑡	𝑡	PROPN
hassl-3517	191	97	+	+	X
hassl-3517	191	98	𝛽2𝐶𝐴𝑆𝐻𝑇𝐴𝑖	𝛽2𝐶𝐴𝑆𝐻𝑇𝐴𝑖	PROPN
hassl-3517	191	99	,	,	PUNCT
hassl-3517	191	100	𝑡	𝑡	PROPN
hassl-3517	191	101	+	+	PROPN
hassl-3517	191	102	𝛽2	𝛽2	PROPN
hassl-3517	191	103	𝐼𝑁𝐷𝐶𝑂𝑀𝑆𝐼𝑍𝐸𝑖	𝐼𝑁𝐷𝐶𝑂𝑀𝑆𝐼𝑍𝐸𝑖	PROPN
hassl-3517	191	104	,	,	PUNCT
hassl-3517	191	105	𝑡	𝑡	PROPN
hassl-3517	191	106	+	+	X
hassl-3517	191	107	𝜀	𝜀	X
hassl-3517	191	108	(	(	PUNCT
hassl-3517	191	109	2	2	NUM
hassl-3517	191	110	)	)	PUNCT
hassl-3517	191	111	3.3	3.3	NUM
hassl-3517	191	112	.	.	PUNCT
hassl-3517	192	1	variable	variable	NOUN
hassl-3517	192	2	operationalized	operationalize	VERB
hassl-3517	192	3	our	our	PRON
hassl-3517	192	4	test	test	NOUN
hassl-3517	192	5	variables	variable	NOUN
hassl-3517	192	6	capture	capture	VERB
hassl-3517	192	7	the	the	DET
hassl-3517	192	8	readability	readability	NOUN
hassl-3517	192	9	of	of	ADP
hassl-3517	192	10	the	the	DET
hassl-3517	192	11	financial	financial	ADJ
hassl-3517	192	12	statement	statement	NOUN
hassl-3517	192	13	footnotes	footnote	NOUN
hassl-3517	192	14	corresponding	correspond	VERB
hassl-3517	192	15	to	to	ADP
hassl-3517	192	16	the	the	DET
hassl-3517	192	17	measurement	measurement	NOUN
hassl-3517	192	18	(	(	PUNCT
hassl-3517	192	19	abernathy	abernathy	PROPN
hassl-3517	192	20	et	et	PROPN
hassl-3517	192	21	al	al	PROPN
hassl-3517	192	22	.	.	PROPN
hassl-3517	192	23	,	,	PUNCT
hassl-3517	192	24	2019	2019	NUM
hassl-3517	192	25	)	)	PUNCT
hassl-3517	192	26	,	,	PUNCT
hassl-3517	192	27	where	where	SCONJ
hassl-3517	192	28	readability	readability	NOUN
hassl-3517	192	29	is	be	AUX
hassl-3517	192	30	measured	measure	VERB
hassl-3517	192	31	using	use	VERB
hassl-3517	192	32	content	content	NOUN
hassl-3517	192	33	calculated	calculate	VERB
hassl-3517	192	34	from	from	ADP
hassl-3517	192	35	the	the	DET
hassl-3517	192	36	footnotes	footnote	NOUN
hassl-3517	192	37	of	of	ADP
hassl-3517	192	38	the	the	DET
hassl-3517	192	39	financial	financial	ADJ
hassl-3517	192	40	statements	statement	NOUN
hassl-3517	192	41	,	,	PUNCT
hassl-3517	192	42	which	which	PRON
hassl-3517	192	43	is	be	AUX
hassl-3517	192	44	part	part	NOUN
hassl-3517	192	45	of	of	ADP
hassl-3517	192	46	the	the	DET
hassl-3517	192	47	explanatory	explanatory	ADJ
hassl-3517	192	48	paragraph	paragraph	NOUN
hassl-3517	192	49	on	on	ADP
hassl-3517	192	50	the	the	DET
hassl-3517	192	51	accounting	accounting	NOUN
hassl-3517	192	52	figures	figure	NOUN
hassl-3517	192	53	listed	list	VERB
hassl-3517	192	54	in	in	ADP
hassl-3517	192	55	the	the	DET
hassl-3517	192	56	financial	financial	ADJ
hassl-3517	192	57	statements	statement	NOUN
hassl-3517	192	58	.	.	PUNCT
hassl-3517	193	1	financial	financial	ADJ
hassl-3517	193	2	statement	statement	NOUN
hassl-3517	193	3	footnotes	footnote	NOUN
hassl-3517	193	4	can	can	AUX
hassl-3517	193	5	be	be	AUX
hassl-3517	193	6	a	a	DET
hassl-3517	193	7	source	source	NOUN
hassl-3517	193	8	of	of	ADP
hassl-3517	193	9	information	information	NOUN
hassl-3517	193	10	that	that	PRON
hassl-3517	193	11	provides	provide	VERB
hassl-3517	193	12	additional	additional	ADJ
hassl-3517	193	13	information	information	NOUN
hassl-3517	193	14	about	about	ADP
hassl-3517	193	15	the	the	DET
hassl-3517	193	16	risks	risk	NOUN
hassl-3517	193	17	of	of	ADP
hassl-3517	193	18	audit	audit	NOUN
hassl-3517	193	19	engagement	engagement	NOUN
hassl-3517	193	20	(	(	PUNCT
hassl-3517	193	21	abernathy	abernathy	PROPN
hassl-3517	193	22	et	et	PROPN
hassl-3517	193	23	al	al	PROPN
hassl-3517	193	24	.	.	PROPN
hassl-3517	193	25	,	,	PUNCT
hassl-3517	193	26	2019	2019	NUM
hassl-3517	193	27	)	)	PUNCT
hassl-3517	193	28	.	.	PUNCT
hassl-3517	194	1	specifically	specifically	ADV
hassl-3517	194	2	,	,	PUNCT
hassl-3517	194	3	we	we	PRON
hassl-3517	194	4	measured	measure	VERB
hassl-3517	194	5	readability	readability	NOUN
hassl-3517	194	6	using	use	VERB
hassl-3517	194	7	four	four	NUM
hassl-3517	194	8	readability	readability	NOUN
hassl-3517	194	9	indices	index	NOUN
hassl-3517	194	10	(	(	PUNCT
hassl-3517	194	11	chan	chan	PROPN
hassl-3517	194	12	,	,	PUNCT
hassl-3517	194	13	park	park	PROPN
hassl-3517	194	14	,	,	PUNCT
hassl-3517	194	15	huang	huang	PROPN
hassl-3517	194	16	,	,	PUNCT
hassl-3517	194	17	&	&	CCONJ
hassl-3517	194	18	parhankangas	parhankangas	NOUN
hassl-3517	194	19	,	,	PUNCT
hassl-3517	194	20	2020	2020	NUM
hassl-3517	194	21	;	;	PUNCT
hassl-3517	194	22	habib	habib	PROPN
hassl-3517	194	23	&	&	CCONJ
hassl-3517	194	24	hasan	hasan	PROPN
hassl-3517	194	25	,	,	PUNCT
hassl-3517	194	26	2019	2019	NUM
hassl-3517	194	27	;	;	PUNCT
hassl-3517	194	28	xu	xu	PROPN
hassl-3517	194	29	et	et	PROPN
hassl-3517	194	30	al	al	PROPN
hassl-3517	194	31	.	.	PROPN
hassl-3517	194	32	,	,	PUNCT
hassl-3517	194	33	2020	2020	NUM
hassl-3517	194	34	)	)	PUNCT
hassl-3517	194	35	,	,	PUNCT
hassl-3517	194	36	namely	namely	ADV
hassl-3517	194	37	flesch	flesch	PROPN
hassl-3517	194	38	-	-	PUNCT
hassl-3517	194	39	kincaid	kincaid	PROPN
hassl-3517	194	40	grade	grade	NOUN
hassl-3517	194	41	level	level	NOUN
hassl-3517	194	42	(	(	PUNCT
hassl-3517	194	43	fkgl	fkgl	NOUN
hassl-3517	194	44	)	)	PUNCT
hassl-3517	194	45	,	,	PUNCT
hassl-3517	194	46	flesch	flesch	PROPN
hassl-3517	194	47	-	-	PUNCT
hassl-3517	194	48	kincaid	kincaid	PROPN
hassl-3517	194	49	readability	readability	NOUN
hassl-3517	194	50	index	index	NOUN
hassl-3517	194	51	(	(	PUNCT
hassl-3517	194	52	fkri	fkri	NOUN
hassl-3517	194	53	)	)	PUNCT
hassl-3517	194	54	,	,	PUNCT
hassl-3517	194	55	gunning	gunning	NOUN
hassl-3517	194	56	-	-	PUNCT
hassl-3517	194	57	fog	fog	NOUN
hassl-3517	194	58	readability	readability	NOUN
hassl-3517	194	59	index	index	NOUN
hassl-3517	194	60	(	(	PUNCT
hassl-3517	194	61	gfri	gfri	PROPN
hassl-3517	194	62	)	)	PUNCT
hassl-3517	194	63	,	,	PUNCT
hassl-3517	194	64	and	and	CCONJ
hassl-3517	194	65	simple	simple	ADJ
hassl-3517	194	66	measure	measure	NOUN
hassl-3517	194	67	of	of	ADP
hassl-3517	194	68	gobbledygook	gobbledygook	NOUN
hassl-3517	194	69	(	(	PUNCT
hassl-3517	194	70	smog	smog	NOUN
hassl-3517	194	71	)	)	PUNCT
hassl-3517	194	72	.	.	PUNCT
hassl-3517	195	1	the	the	DET
hassl-3517	195	2	measurements	measurement	NOUN
hassl-3517	195	3	of	of	ADP
hassl-3517	195	4	the	the	DET
hassl-3517	195	5	four	four	NUM
hassl-3517	195	6	indices	index	NOUN
hassl-3517	195	7	are	be	AUX
hassl-3517	195	8	as	as	SCONJ
hassl-3517	195	9	follows	follow	VERB
hassl-3517	195	10	:	:	PUNCT
hassl-3517	195	11	𝐹𝐾𝐺𝐿	𝐹𝐾𝐺𝐿	ADJ
hassl-3517	195	12	𝑖𝑛𝑑𝑒𝑥	𝑖𝑛𝑑𝑒𝑥	NOUN
hassl-3517	196	1	=	=	PUNCT
hassl-3517	196	2	206.835	206.835	NUM
hassl-3517	196	3	−	−	NOUN
hassl-3517	196	4	1.015	1.015	NUM
hassl-3517	196	5	(	(	PUNCT
hassl-3517	196	6	𝑡𝑜𝑡𝑎𝑙	𝑡𝑜𝑡𝑎𝑙	PROPN
hassl-3517	196	7	𝑤𝑜𝑟𝑑𝑠	𝑤𝑜𝑟𝑑𝑠	NOUN
hassl-3517	196	8	𝑡𝑜𝑡𝑎𝑙	𝑡𝑜𝑡𝑎𝑙	NOUN
hassl-3517	196	9	𝑠𝑒𝑛𝑡𝑒𝑛𝑐𝑒𝑠	𝑠𝑒𝑛𝑡𝑒𝑛𝑐𝑒𝑠	ADV
hassl-3517	196	10	)	)	PUNCT
hassl-3517	197	1	+	+	CCONJ
hassl-3517	197	2	8.46	8.46	NUM
hassl-3517	197	3	(	(	PUNCT
hassl-3517	197	4	𝑡𝑜𝑡𝑎𝑙	𝑡𝑜𝑡𝑎𝑙	ADJ
hassl-3517	197	5	𝑠𝑦𝑙𝑙𝑎𝑏𝑒𝑙𝑠	𝑠𝑦𝑙𝑙𝑎𝑏𝑒𝑙𝑠	PROPN
hassl-3517	197	6	𝑡𝑜𝑡𝑎𝑙	𝑡𝑜𝑡𝑎𝑙	NOUN
hassl-3517	197	7	𝑤𝑜𝑟𝑑𝑠	𝑤𝑜𝑟𝑑𝑠	PROPN
hassl-3517	197	8	)	)	PUNCT
hassl-3517	198	1	(	(	PUNCT
hassl-3517	198	2	1	1	X
hassl-3517	198	3	)	)	PUNCT
hassl-3517	198	4	𝐹𝐾𝑅𝐼	𝐹𝐾𝑅𝐼	PROPN
hassl-3517	198	5	𝑖𝑛𝑑𝑒𝑥	𝑖𝑛𝑑𝑒𝑥	NOUN
hassl-3517	199	1	=	=	PUNCT
hassl-3517	199	2	0.39	0.39	NUM
hassl-3517	199	3	(	(	PUNCT
hassl-3517	199	4	𝑡𝑜𝑡𝑎𝑙	𝑡𝑜𝑡𝑎𝑙	ADJ
hassl-3517	199	5	𝑤𝑜𝑟𝑑𝑠	𝑤𝑜𝑟𝑑𝑠	PROPN
hassl-3517	199	6	𝑡𝑜𝑡𝑎𝑙	𝑡𝑜𝑡𝑎𝑙	NOUN
hassl-3517	199	7	𝑠𝑒𝑛𝑡𝑒𝑛𝑐𝑒𝑠	𝑠𝑒𝑛𝑡𝑒𝑛𝑐𝑒𝑠	ADV
hassl-3517	199	8	)	)	PUNCT
hassl-3517	200	1	+	+	CCONJ
hassl-3517	201	1	11.8	11.8	NUM
hassl-3517	201	2	(	(	PUNCT
hassl-3517	201	3	𝑡𝑜𝑡𝑎𝑙	𝑡𝑜𝑡𝑎𝑙	ADJ
hassl-3517	201	4	𝑠𝑦𝑙𝑙𝑎𝑏𝑒𝑙𝑠	𝑠𝑦𝑙𝑙𝑎𝑏𝑒𝑙𝑠	PROPN
hassl-3517	201	5	𝑡𝑜𝑡𝑎𝑙	𝑡𝑜𝑡𝑎𝑙	NOUN
hassl-3517	201	6	𝑤𝑜𝑟𝑑𝑠	𝑤𝑜𝑟𝑑𝑠	PROPN
hassl-3517	201	7	)	)	PUNCT
hassl-3517	202	1	−	−	PROPN
hassl-3517	202	2	15.59	15.59	NUM
hassl-3517	202	3	(	(	PUNCT
hassl-3517	202	4	2	2	NUM
hassl-3517	202	5	)	)	PUNCT
hassl-3517	202	6	𝐺𝐹𝑅𝐼	𝐺𝐹𝑅𝐼	NOUN
hassl-3517	203	1	𝐼𝑛𝑑𝑒𝑥	𝐼𝑛𝑑𝑒𝑥	PROPN
hassl-3517	204	1	=	=	PUNCT
hassl-3517	205	1	0.4	0.4	NUM
hassl-3517	206	1	{	{	PUNCT
hassl-3517	206	2	(	(	PUNCT
hassl-3517	206	3	𝑤𝑜𝑟𝑑𝑠	𝑤𝑜𝑟𝑑𝑠	NOUN
hassl-3517	206	4	𝑠𝑒𝑛𝑡𝑒𝑛𝑐𝑒𝑠	𝑠𝑒𝑛𝑡𝑒𝑛𝑐𝑒𝑠	ADV
hassl-3517	206	5	)	)	PUNCT
hassl-3517	207	1	−	−	PROPN
hassl-3517	207	2	100	100	NUM
hassl-3517	207	3	(	(	PUNCT
hassl-3517	207	4	𝑐𝑜𝑚𝑝𝑙𝑒𝑥	𝑐𝑜𝑚𝑝𝑙𝑒𝑥	NOUN
hassl-3517	207	5	𝑤𝑜𝑟𝑑𝑠	𝑤𝑜𝑟𝑑𝑠	PROPN
hassl-3517	207	6	𝑤𝑜𝑟𝑑𝑠	𝑤𝑜𝑟𝑑𝑠	PROPN
hassl-3517	207	7	)	)	PUNCT
hassl-3517	207	8	}	}	PUNCT
hassl-3517	207	9	(	(	PUNCT
hassl-3517	207	10	3	3	X
hassl-3517	207	11	)	)	PUNCT
hassl-3517	207	12	𝑆𝑀𝑂𝐺	𝑆𝑀𝑂𝐺	NOUN
hassl-3517	207	13	𝐼𝑛𝑑𝑒𝑥	𝐼𝑛𝑑𝑒𝑥	NOUN
hassl-3517	207	14	=	=	PUNCT
hassl-3517	208	1	1.043	1.043	NUM
hassl-3517	208	2	√30𝑥	√30𝑥	PROPN
hassl-3517	208	3	𝑡𝑜𝑡𝑎𝑙	𝑡𝑜𝑡𝑎𝑙	NOUN
hassl-3517	208	4	𝑠𝑦𝑙𝑙𝑎𝑏𝑒𝑙𝑠	𝑠𝑦𝑙𝑙𝑎𝑏𝑒𝑙𝑠	NOUN
hassl-3517	208	5	𝑡𝑜𝑡𝑎𝑙	𝑡𝑜𝑡𝑎𝑙	NOUN
hassl-3517	208	6	𝑤𝑜𝑟𝑑𝑠	𝑤𝑜𝑟𝑑𝑠	PROPN
hassl-3517	208	7	−	−	PROPN
hassl-3517	208	8	3.1291	3.1291	NUM
hassl-3517	208	9	(	(	PUNCT
hassl-3517	208	10	4	4	NUM
hassl-3517	208	11	)	)	PUNCT
hassl-3517	208	12	the	the	DET
hassl-3517	208	13	independent	independent	ADJ
hassl-3517	208	14	variable	variable	NOUN
hassl-3517	208	15	of	of	ADP
hassl-3517	208	16	this	this	DET
hassl-3517	208	17	study	study	NOUN
hassl-3517	208	18	is	be	AUX
hassl-3517	208	19	auditor	auditor	NOUN
hassl-3517	208	20	-	-	PUNCT
hassl-3517	208	21	client	client	NOUN
hassl-3517	208	22	proximity	proximity	NOUN
hassl-3517	208	23	(	(	PUNCT
hassl-3517	208	24	proximity	proximity	NOUN
hassl-3517	208	25	)	)	PUNCT
hassl-3517	208	26	,	,	PUNCT
hassl-3517	208	27	which	which	PRON
hassl-3517	208	28	is	be	AUX
hassl-3517	208	29	measured	measure	VERB
hassl-3517	208	30	by	by	ADP
hassl-3517	208	31	the	the	DET
hassl-3517	208	32	distance	distance	NOUN
hassl-3517	208	33	between	between	ADP
hassl-3517	208	34	the	the	DET
hassl-3517	208	35	auditor	auditor	NOUN
hassl-3517	208	36	's	's	PART
hassl-3517	208	37	office	office	NOUN
hassl-3517	208	38	and	and	CCONJ
hassl-3517	208	39	in	in	ADP
hassl-3517	208	40	the	the	DET
hassl-3517	208	41	auditor	auditor	NOUN
hassl-3517	208	42	's	's	PART
hassl-3517	208	43	annual	annual	ADJ
hassl-3517	208	44	report	report	NOUN
hassl-3517	208	45	(	(	PUNCT
hassl-3517	208	46	jensen	jensen	PROPN
hassl-3517	208	47	,	,	PUNCT
hassl-3517	208	48	kim	kim	PROPN
hassl-3517	208	49	,	,	PUNCT
hassl-3517	208	50	&	&	CCONJ
hassl-3517	208	51	yi	yi	PROPN
hassl-3517	208	52	,	,	PUNCT
hassl-3517	208	53	2015	2015	NUM
hassl-3517	208	54	)	)	PUNCT
hassl-3517	208	55	,	,	PUNCT
hassl-3517	208	56	his	his	PRON
hassl-3517	208	57	client	client	NOUN
hassl-3517	208	58	stated	state	VERB
hassl-3517	208	59	that	that	SCONJ
hassl-3517	208	60	measurements	measurement	NOUN
hassl-3517	208	61	based	base	VERB
hassl-3517	208	62	on	on	ADP
hassl-3517	208	63	google	google	PROPN
hassl-3517	208	64	distance	distance	NOUN
hassl-3517	208	65	would	would	AUX
hassl-3517	208	66	provide	provide	VERB
hassl-3517	208	67	accurate	accurate	ADJ
hassl-3517	208	68	information	information	NOUN
hassl-3517	208	69	regarding	regard	VERB
hassl-3517	208	70	the	the	DET
hassl-3517	208	71	position	position	NOUN
hassl-3517	208	72	of	of	ADP
hassl-3517	208	73	the	the	DET
hassl-3517	208	74	auditor	auditor	NOUN
hassl-3517	208	75	's	's	PART
hassl-3517	208	76	office	office	NOUN
hassl-3517	208	77	and	and	CCONJ
hassl-3517	208	78	the	the	DET
hassl-3517	208	79	client	client	NOUN
hassl-3517	208	80	at	at	ADP
hassl-3517	208	81	a	a	DET
hassl-3517	208	82	geographical	geographical	ADJ
hassl-3517	208	83	coordinate	coordinate	NOUN
hassl-3517	208	84	in	in	ADP
hassl-3517	208	85	latitude	latitude	NOUN
hassl-3517	208	86	and	and	CCONJ
hassl-3517	208	87	longitude	longitude	NOUN
hassl-3517	208	88	.	.	PUNCT
hassl-3517	209	1	control	control	NOUN
hassl-3517	209	2	variables	variable	NOUN
hassl-3517	209	3	are	be	AUX
hassl-3517	209	4	used	use	VERB
hassl-3517	209	5	to	to	PART
hassl-3517	209	6	provide	provide	VERB
hassl-3517	209	7	test	test	NOUN
hassl-3517	209	8	results	result	NOUN
hassl-3517	209	9	to	to	PART
hassl-3517	209	10	make	make	VERB
hassl-3517	209	11	them	they	PRON
hassl-3517	209	12	more	more	ADV
hassl-3517	209	13	accurate	accurate	ADJ
hassl-3517	209	14	and	and	CCONJ
hassl-3517	209	15	of	of	ADP
hassl-3517	209	16	high	high	ADJ
hassl-3517	209	17	quality	quality	NOUN
hassl-3517	209	18	.	.	PUNCT
hassl-3517	210	1	we	we	PRON
hassl-3517	210	2	use	use	VERB
hassl-3517	210	3	several	several	ADJ
hassl-3517	210	4	variables	variable	NOUN
hassl-3517	210	5	,	,	PUNCT
hassl-3517	210	6	including	include	VERB
hassl-3517	210	7	the	the	DET
hassl-3517	210	8	size	size	NOUN
hassl-3517	210	9	of	of	ADP
hassl-3517	210	10	the	the	DET
hassl-3517	210	11	company	company	NOUN
hassl-3517	210	12	(	(	PUNCT
hassl-3517	210	13	firmsize	firmsize	PROPN
hassl-3517	210	14	)	)	PUNCT
hassl-3517	210	15	,	,	PUNCT
hassl-3517	210	16	return	return	VERB
hassl-3517	210	17	on	on	ADP
hassl-3517	210	18	equity	equity	NOUN
hassl-3517	210	19	(	(	PUNCT
hassl-3517	210	20	roe	roe	PROPN
hassl-3517	210	21	)	)	PUNCT
hassl-3517	210	22	,	,	PUNCT
hassl-3517	210	23	auditor	auditor	NOUN
hassl-3517	210	24	size	size	NOUN
hassl-3517	210	25	(	(	PUNCT
hassl-3517	210	26	big4	big4	PROPN
hassl-3517	210	27	)	)	PUNCT
hassl-3517	210	28	,	,	PUNCT
hassl-3517	210	29	lev	lev	NOUN
hassl-3517	210	30	,	,	PUNCT
hassl-3517	210	31	current	current	ADJ
hassl-3517	210	32	,	,	PUNCT
hassl-3517	210	33	loss	loss	NOUN
hassl-3517	210	34	,	,	PUNCT
hassl-3517	210	35	ppe	ppe	NOUN
hassl-3517	210	36	,	,	PUNCT
hassl-3517	210	37	cashta	cashta	NOUN
hassl-3517	210	38	,	,	PUNCT
hassl-3517	210	39	and	and	CCONJ
hassl-3517	210	40	also	also	ADV
hassl-3517	210	41	the	the	DET
hassl-3517	210	42	size	size	NOUN
hassl-3517	210	43	of	of	ADP
hassl-3517	210	44	independent	independent	ADJ
hassl-3517	210	45	commissioners	commissioner	NOUN
hassl-3517	210	46	(	(	PUNCT
hassl-3517	210	47	indcom	indcom	NOUN
hassl-3517	210	48	size	size	NOUN
hassl-3517	210	49	)	)	PUNCT
hassl-3517	210	50	,	,	PUNCT
hassl-3517	210	51	as	as	SCONJ
hassl-3517	210	52	presented	present	VERB
hassl-3517	210	53	in	in	ADP
hassl-3517	210	54	table	table	NOUN
hassl-3517	210	55	3	3	NUM
hassl-3517	210	56	.	.	NOUN
hassl-3517	210	57	4	4	NUM
hassl-3517	210	58	.	.	NOUN
hassl-3517	210	59	empirical	empirical	ADJ
hassl-3517	210	60	result	result	NOUN
hassl-3517	210	61	and	and	CCONJ
hassl-3517	210	62	discussion	discussion	NOUN
hassl-3517	210	63	4.1	4.1	NUM
hassl-3517	210	64	.	.	PUNCT
hassl-3517	211	1	descriptive	descriptive	ADJ
hassl-3517	211	2	statistic	statistic	ADJ
hassl-3517	211	3	table	table	NOUN
hassl-3517	211	4	4	4	NUM
hassl-3517	211	5	of	of	ADP
hassl-3517	211	6	panel	panel	NOUN
hassl-3517	211	7	a	a	DET
hassl-3517	211	8	presents	present	NOUN
hassl-3517	211	9	the	the	DET
hassl-3517	211	10	univariate	univariate	ADJ
hassl-3517	211	11	test	test	NOUN
hassl-3517	211	12	results	result	NOUN
hassl-3517	211	13	of	of	ADP
hassl-3517	211	14	the	the	DET
hassl-3517	211	15	difference	difference	NOUN
hassl-3517	211	16	in	in	ADP
hassl-3517	211	17	average	average	ADJ
hassl-3517	211	18	and	and	CCONJ
hassl-3517	211	19	median	median	ADJ
hassl-3517	211	20	readability	readability	NOUN
hassl-3517	211	21	,	,	PUNCT
hassl-3517	211	22	namely	namely	ADV
hassl-3517	211	23	flesch	flesch	PROPN
hassl-3517	211	24	,	,	PUNCT
hassl-3517	211	25	kincaid	kincaid	PROPN
hassl-3517	211	26	,	,	PUNCT
hassl-3517	211	27	smog	smog	NOUN
hassl-3517	211	28	,	,	PUNCT
hassl-3517	211	29	and	and	CCONJ
hassl-3517	211	30	fog	fog	NOUN
hassl-3517	211	31	,	,	PUNCT
hassl-3517	211	32	where	where	SCONJ
hassl-3517	211	33	the	the	DET
hassl-3517	211	34	average	average	ADJ
hassl-3517	211	35	and	and	CCONJ
hassl-3517	211	36	median	median	NOUN
hassl-3517	211	37	of	of	ADP
hassl-3517	211	38	each	each	DET
hassl-3517	211	39	readability	readability	NOUN
hassl-3517	211	40	index	index	NOUN
hassl-3517	211	41	are	be	AUX
hassl-3517	211	42	flesch	flesch	PROPN
hassl-3517	211	43	4,052	4,052	NUM
hassl-3517	211	44	and	and	CCONJ
hassl-3517	211	45	3,293	3,293	NUM
hassl-3517	211	46	,	,	PUNCT
hassl-3517	211	47	kincaid	kincaid	PROPN
hassl-3517	211	48	3,793	3,793	NUM
hassl-3517	211	49	and	and	CCONJ
hassl-3517	211	50	3,064	3,064	NUM
hassl-3517	211	51	,	,	PUNCT
hassl-3517	211	52	fog	fog	NOUN
hassl-3517	211	53	3,6	3,6	NUM
hassl-3517	211	54	48	48	NUM
hassl-3517	211	55	and	and	CCONJ
hassl-3517	211	56	2,961	2,961	NUM
hassl-3517	211	57	;	;	PUNCT
hassl-3517	211	58	also	also	ADV
hassl-3517	211	59	,	,	PUNCT
hassl-3517	211	60	smog	smog	NOUN
hassl-3517	211	61	is	be	AUX
hassl-3517	211	62	3,881	3,881	NUM
hassl-3517	211	63	and	and	CCONJ
hassl-3517	211	64	3,126	3,126	NUM
hassl-3517	211	65	.	.	PUNCT
hassl-3517	212	1	the	the	DET
hassl-3517	212	2	humanities	humanity	NOUN
hassl-3517	212	3	and	and	CCONJ
hassl-3517	212	4	social	social	ADJ
hassl-3517	212	5	sciences	science	NOUN
hassl-3517	212	6	letters	letter	NOUN
hassl-3517	212	7	,	,	PUNCT
hassl-3517	212	8	2023	2023	NUM
hassl-3517	212	9	,	,	PUNCT
hassl-3517	212	10	11(4	11(4	NUM
hassl-3517	212	11	):	):	PUNCT
hassl-3517	212	12	377	377	NUM
hassl-3517	212	13	-	-	SYM
hassl-3517	212	14	398	398	NUM
hassl-3517	212	15	385	385	NUM
hassl-3517	212	16	©	©	PROPN
hassl-3517	212	17	2023conscientia	2023conscientia	NUM
hassl-3517	212	18	beam	beam	NOUN
hassl-3517	212	19	.	.	PUNCT
hassl-3517	213	1	all	all	DET
hassl-3517	213	2	rights	right	NOUN
hassl-3517	213	3	reserved	reserve	VERB
hassl-3517	213	4	.	.	PUNCT
hassl-3517	214	1	average	average	ADJ
hassl-3517	214	2	and	and	CCONJ
hassl-3517	214	3	median	median	NOUN
hassl-3517	214	4	of	of	ADP
hassl-3517	214	5	proximity	proximity	NOUN
hassl-3517	214	6	,	,	PUNCT
hassl-3517	214	7	which	which	PRON
hassl-3517	214	8	explains	explain	VERB
hassl-3517	214	9	the	the	DET
hassl-3517	214	10	distance	distance	NOUN
hassl-3517	214	11	between	between	ADP
hassl-3517	214	12	client	client	NOUN
hassl-3517	214	13	and	and	CCONJ
hassl-3517	214	14	auditor	auditor	NOUN
hassl-3517	214	15	,	,	PUNCT
hassl-3517	214	16	are	be	AUX
hassl-3517	214	17	0.502	0.502	NUM
hassl-3517	214	18	and	and	CCONJ
hassl-3517	214	19	1.000	1.000	NUM
hassl-3517	214	20	;	;	PUNCT
hassl-3517	214	21	on	on	ADP
hassl-3517	214	22	the	the	DET
hassl-3517	214	23	other	other	ADJ
hassl-3517	214	24	hand	hand	NOUN
hassl-3517	214	25	,	,	PUNCT
hassl-3517	214	26	audit	audit	NOUN
hassl-3517	214	27	cost	cost	NOUN
hassl-3517	214	28	averages	average	NOUN
hassl-3517	214	29	11.621	11.621	NUM
hassl-3517	214	30	and	and	CCONJ
hassl-3517	214	31	12.000	12.000	NUM
hassl-3517	214	32	.	.	PUNCT
hassl-3517	215	1	overall	overall	ADJ
hassl-3517	215	2	,	,	PUNCT
hassl-3517	215	3	nearly	nearly	ADV
hassl-3517	215	4	26	26	NUM
hassl-3517	215	5	%	%	NOUN
hassl-3517	215	6	of	of	ADP
hassl-3517	215	7	the	the	DET
hassl-3517	215	8	sample	sample	NOUN
hassl-3517	215	9	had	have	VERB
hassl-3517	215	10	n	n	NUM
hassl-3517	215	11	egative	egative	VERB
hassl-3517	215	12	returns	return	NOUN
hassl-3517	215	13	,	,	PUNCT
hassl-3517	215	14	and	and	CCONJ
hassl-3517	215	15	only	only	ADV
hassl-3517	215	16	31	31	NUM
hassl-3517	215	17	%	%	NOUN
hassl-3517	215	18	of	of	ADP
hassl-3517	215	19	the	the	DET
hassl-3517	215	20	study	study	NOUN
hassl-3517	215	21	sample	sample	NOUN
hassl-3517	215	22	companies	company	NOUN
hassl-3517	215	23	with	with	ADP
hassl-3517	215	24	auditor	auditor	NOUN
hassl-3517	215	25	sizes	size	NOUN
hassl-3517	215	26	came	come	VERB
hassl-3517	215	27	from	from	ADP
hassl-3517	215	28	the	the	DET
hassl-3517	215	29	top	top	ADJ
hassl-3517	215	30	four	four	NUM
hassl-3517	215	31	accounting	accounting	NOUN
hassl-3517	215	32	firms	firm	NOUN
hassl-3517	215	33	in	in	ADP
hassl-3517	215	34	the	the	DET
hassl-3517	215	35	world	world	NOUN
hassl-3517	215	36	.	.	PUNCT
hassl-3517	216	1	table	table	NOUN
hassl-3517	216	2	3	3	NUM
hassl-3517	216	3	.	.	PUNCT
hassl-3517	216	4	variable	variable	ADJ
hassl-3517	216	5	definition	definition	NOUN
hassl-3517	216	6	and	and	CCONJ
hassl-3517	216	7	measurements	measurement	NOUN
hassl-3517	216	8	.	.	PUNCT
hassl-3517	217	1	variable	variable	ADJ
hassl-3517	217	2	measurement	measurement	NOUN
hassl-3517	217	3	source	source	NOUN
hassl-3517	217	4	dependent	dependent	ADJ
hassl-3517	217	5	variable	variable	ADJ
hassl-3517	217	6	readability	readability	NOUN
hassl-3517	217	7	fkgl	fkgl	NOUN
hassl-3517	217	8	,	,	PUNCT
hassl-3517	217	9	fkri	fkri	PROPN
hassl-3517	217	10	,	,	PUNCT
hassl-3517	217	11	gfri	gfri	VERB
hassl-3517	217	12	,	,	PUNCT
hassl-3517	217	13	and	and	CCONJ
hassl-3517	217	14	smog	smog	NOUN
hassl-3517	217	15	using	use	VERB
hassl-3517	217	16	readability	readability	NOUN
hassl-3517	217	17	measurements	measurement	NOUN
hassl-3517	217	18	with	with	ADP
hassl-3517	217	19	the	the	DET
hassl-3517	217	20	fleschkincaid	fleschkincaid	ADJ
hassl-3517	217	21	grade	grade	NOUN
hassl-3517	217	22	level	level	NOUN
hassl-3517	217	23	model	model	NOUN
hassl-3517	217	24	,	,	PUNCT
hassl-3517	217	25	flesch	flesch	PROPN
hassl-3517	217	26	-	-	PUNCT
hassl-3517	217	27	kincaid	kincaid	PROPN
hassl-3517	217	28	readability	readability	NOUN
hassl-3517	217	29	index	index	NOUN
hassl-3517	217	30	,	,	PUNCT
hassl-3517	217	31	gunning	gunning	NOUN
hassl-3517	217	32	-	-	PUNCT
hassl-3517	217	33	fog	fog	NOUN
hassl-3517	217	34	readability	readability	NOUN
hassl-3517	217	35	index	index	NOUN
hassl-3517	217	36	,	,	PUNCT
hassl-3517	217	37	and	and	CCONJ
hassl-3517	217	38	simple	simple	ADJ
hassl-3517	217	39	measure	measure	NOUN
hassl-3517	217	40	of	of	ADP
hassl-3517	217	41	gobbledygook	gobbledygook	NOUN
hassl-3517	217	42	,	,	PUNCT
hassl-3517	218	1	colemanliau	colemanliau	PROPN
hassl-3517	218	2	.	.	PUNCT
hassl-3517	219	1	financial	financial	ADJ
hassl-3517	219	2	statement	statement	NOUN
hassl-3517	219	3	footnotes	footnote	VERB
hassl-3517	219	4	independent	independent	ADJ
hassl-3517	219	5	variable	variable	ADJ
hassl-3517	219	6	geographic	geographic	ADJ
hassl-3517	219	7	proximity	proximity	NOUN
hassl-3517	219	8	proximity	proximity	NOUN
hassl-3517	219	9	the	the	DET
hassl-3517	219	10	distance	distance	NOUN
hassl-3517	219	11	in	in	ADP
hassl-3517	219	12	kilometers	kilometer	NOUN
hassl-3517	219	13	between	between	ADP
hassl-3517	219	14	the	the	DET
hassl-3517	219	15	main	main	ADJ
hassl-3517	219	16	company	company	NOUN
hassl-3517	219	17	and	and	CCONJ
hassl-3517	219	18	the	the	DET
hassl-3517	219	19	auditor	auditor	NOUN
hassl-3517	219	20	's	's	PART
hassl-3517	219	21	office	office	NOUN
hassl-3517	219	22	in	in	ADP
hassl-3517	219	23	the	the	DET
hassl-3517	219	24	auditor	auditor	NOUN
hassl-3517	219	25	's	's	PART
hassl-3517	219	26	report	report	NOUN
hassl-3517	219	27	annual	annual	ADJ
hassl-3517	219	28	report	report	NOUN
hassl-3517	219	29	moderating	moderate	VERB
hassl-3517	219	30	variable	variable	ADJ
hassl-3517	219	31	audit	audit	NOUN
hassl-3517	219	32	fee	fee	NOUN
hassl-3517	219	33	lnfee	lnfee	NOUN
hassl-3517	219	34	natural	natural	ADJ
hassl-3517	219	35	logarithm	logarithm	NOUN
hassl-3517	219	36	of	of	ADP
hassl-3517	219	37	audit	audit	NOUN
hassl-3517	219	38	fee	fee	NOUN
hassl-3517	219	39	annual	annual	ADJ
hassl-3517	219	40	report	report	NOUN
hassl-3517	219	41	control	control	NOUN
hassl-3517	219	42	variable	variable	ADJ
hassl-3517	219	43	firm	firm	ADJ
hassl-3517	219	44	size	size	NOUN
hassl-3517	219	45	firmsize	firmsize	NOUN
hassl-3517	219	46	natural	natural	ADJ
hassl-3517	219	47	logarithm	logarithm	NOUN
hassl-3517	219	48	of	of	ADP
hassl-3517	219	49	total	total	ADJ
hassl-3517	219	50	assets	asset	NOUN
hassl-3517	219	51	annual	annual	ADJ
hassl-3517	219	52	report	report	NOUN
hassl-3517	219	53	/	/	SYM
hassl-3517	219	54	osiris	osiris	PROPN
hassl-3517	219	55	return	return	NOUN
hassl-3517	219	56	on	on	ADP
hassl-3517	219	57	assets	asset	NOUN
hassl-3517	219	58	roa	roa	PROPN
hassl-3517	219	59	ratio	ratio	NOUN
hassl-3517	219	60	between	between	ADP
hassl-3517	219	61	return	return	NOUN
hassl-3517	219	62	and	and	CCONJ
hassl-3517	219	63	assets	asset	NOUN
hassl-3517	219	64	annual	annual	ADJ
hassl-3517	219	65	report	report	NOUN
hassl-3517	219	66	/	/	SYM
hassl-3517	219	67	osiris	osiris	PROPN
hassl-3517	219	68	top	top	ADJ
hassl-3517	219	69	accounting	accounting	NOUN
hassl-3517	219	70	firm	firm	NOUN
hassl-3517	219	71	big4	big4	NOUN
hassl-3517	219	72	dummy	dummy	ADJ
hassl-3517	219	73	variable	variable	NOUN
hassl-3517	219	74	,	,	PUNCT
hassl-3517	219	75	1	1	NUM
hassl-3517	219	76	if	if	SCONJ
hassl-3517	219	77	firm	firm	ADJ
hassl-3517	219	78	audited	audit	VERB
hassl-3517	219	79	by	by	ADP
hassl-3517	219	80	top	top	ADJ
hassl-3517	219	81	audit	audit	NOUN
hassl-3517	219	82	company	company	NOUN
hassl-3517	219	83	,	,	PUNCT
hassl-3517	219	84	and	and	CCONJ
hassl-3517	219	85	0	0	NUM
hassl-3517	219	86	vice	vice	NOUN
hassl-3517	219	87	versa	versa	ADJ
hassl-3517	219	88	annual	annual	ADJ
hassl-3517	219	89	report	report	NOUN
hassl-3517	219	90	/	/	SYM
hassl-3517	219	91	osiris	osiris	PROPN
hassl-3517	219	92	leverage	leverage	NOUN
hassl-3517	219	93	lev	lev	NOUN
hassl-3517	219	94	ratio	ratio	NOUN
hassl-3517	219	95	for	for	ADP
hassl-3517	219	96	total	total	ADJ
hassl-3517	219	97	debt	debt	NOUN
hassl-3517	219	98	and	and	CCONJ
hassl-3517	219	99	assets	asset	NOUN
hassl-3517	219	100	annual	annual	ADJ
hassl-3517	219	101	report	report	NOUN
hassl-3517	219	102	/	/	SYM
hassl-3517	219	103	osiris	osiris	PROPN
hassl-3517	219	104	current	current	ADJ
hassl-3517	219	105	assets	asset	NOUN
hassl-3517	219	106	current	current	ADJ
hassl-3517	219	107	ratio	ratio	NOUN
hassl-3517	219	108	between	between	ADP
hassl-3517	219	109	current	current	ADJ
hassl-3517	219	110	assets	asset	NOUN
hassl-3517	219	111	and	and	CCONJ
hassl-3517	219	112	liability	liability	NOUN
hassl-3517	219	113	annual	annual	ADJ
hassl-3517	219	114	report	report	NOUN
hassl-3517	219	115	/	/	SYM
hassl-3517	219	116	osiris	osiris	PROPN
hassl-3517	219	117	loss	loss	NOUN
hassl-3517	219	118	loss	loss	NOUN
hassl-3517	219	119	dummy	dummy	ADJ
hassl-3517	219	120	variable	variable	NOUN
hassl-3517	219	121	,	,	PUNCT
hassl-3517	219	122	if	if	SCONJ
hassl-3517	219	123	1	1	NUM
hassl-3517	219	124	the	the	DET
hassl-3517	219	125	company	company	NOUN
hassl-3517	219	126	in	in	ADP
hassl-3517	219	127	the	the	DET
hassl-3517	219	128	previous	previous	ADJ
hassl-3517	219	129	year	year	NOUN
hassl-3517	219	130	had	have	VERB
hassl-3517	219	131	a	a	DET
hassl-3517	219	132	negative	negative	ADJ
hassl-3517	219	133	pretax	pretax	ADJ
hassl-3517	219	134	profit	profit	NOUN
hassl-3517	219	135	and	and	CCONJ
hassl-3517	219	136	0	0	NUM
hassl-3517	219	137	vice	vice	NOUN
hassl-3517	219	138	versa	versa	ADJ
hassl-3517	219	139	annual	annual	ADJ
hassl-3517	219	140	report	report	NOUN
hassl-3517	219	141	/	/	SYM
hassl-3517	219	142	osiris	osiris	NOUN
hassl-3517	219	143	property	property	NOUN
hassl-3517	219	144	,	,	PUNCT
hassl-3517	219	145	plant	plant	NOUN
hassl-3517	219	146	,	,	PUNCT
hassl-3517	219	147	&	&	CCONJ
hassl-3517	219	148	equipment	equipment	NOUN
hassl-3517	219	149	ratio	ratio	NOUN
hassl-3517	219	150	ppe	ppe	PROPN
hassl-3517	219	151	ratio	ratio	NOUN
hassl-3517	219	152	property	property	NOUN
hassl-3517	219	153	,	,	PUNCT
hassl-3517	219	154	plant	plant	NOUN
hassl-3517	219	155	,	,	PUNCT
hassl-3517	219	156	and	and	CCONJ
hassl-3517	219	157	equipment	equipment	NOUN
hassl-3517	219	158	and	and	CCONJ
hassl-3517	219	159	total	total	ADJ
hassl-3517	219	160	assets	asset	NOUN
hassl-3517	219	161	annual	annual	ADJ
hassl-3517	219	162	report	report	NOUN
hassl-3517	219	163	/	/	SYM
hassl-3517	219	164	osiris	osiris	NOUN
hassl-3517	219	165	cash	cash	NOUN
hassl-3517	219	166	of	of	ADP
hassl-3517	219	167	total	total	ADJ
hassl-3517	219	168	assets	asset	NOUN
hassl-3517	219	169	cashta	cashta	VERB
hassl-3517	219	170	ratio	ratio	NOUN
hassl-3517	219	171	of	of	ADP
hassl-3517	219	172	total	total	ADJ
hassl-3517	219	173	cash	cash	NOUN
hassl-3517	219	174	scaled	scale	VERB
hassl-3517	219	175	to	to	ADP
hassl-3517	219	176	total	total	ADJ
hassl-3517	219	177	assets	asset	NOUN
hassl-3517	219	178	annual	annual	ADJ
hassl-3517	219	179	report	report	NOUN
hassl-3517	219	180	/	/	SYM
hassl-3517	219	181	osiris	osiris	PROPN
hassl-3517	219	182	independent	independent	ADJ
hassl-3517	219	183	commissioner	commissioner	NOUN
hassl-3517	219	184	size	size	NOUN
hassl-3517	219	185	indcomsize	indcomsize	VERB
hassl-3517	219	186	the	the	DET
hassl-3517	219	187	number	number	NOUN
hassl-3517	219	188	of	of	ADP
hassl-3517	219	189	independent	independent	ADJ
hassl-3517	219	190	commissioner	commissioner	NOUN
hassl-3517	219	191	’s	’s	NOUN
hassl-3517	219	192	by	by	ADP
hassl-3517	219	193	given	give	VERB
hassl-3517	219	194	year	year	NOUN
hassl-3517	219	195	annual	annual	ADJ
hassl-3517	219	196	report	report	NOUN
hassl-3517	219	197	/	/	SYM
hassl-3517	219	198	osiris	osiris	PROPN
hassl-3517	219	199	instrument	instrument	PROPN
hassl-3517	219	200	variable	variable	ADJ
hassl-3517	219	201	average	average	NOUN
hassl-3517	219	202	of	of	ADP
hassl-3517	219	203	geographic	geographic	ADJ
hassl-3517	219	204	proximity	proximity	NOUN
hassl-3517	219	205	ave	ave	PROPN
hassl-3517	219	206	geo	geo	PROPN
hassl-3517	219	207	proximity	proximity	PROPN
hassl-3517	219	208	industry	industry	NOUN
hassl-3517	219	209	averages	average	NOUN
hassl-3517	219	210	based	base	VERB
hassl-3517	219	211	on	on	ADP
hassl-3517	219	212	the	the	DET
hassl-3517	219	213	geographic	geographic	ADJ
hassl-3517	219	214	proximity	proximity	NOUN
hassl-3517	219	215	annual	annual	ADJ
hassl-3517	219	216	report	report	NOUN
hassl-3517	219	217	/	/	SYM
hassl-3517	219	218	osiris	osiris	PROPN
hassl-3517	219	219	table	table	NOUN
hassl-3517	219	220	4	4	NUM
hassl-3517	219	221	.	.	PUNCT
hassl-3517	219	222	statistic	statistic	PROPN
hassl-3517	219	223	descriptive	descriptive	ADJ
hassl-3517	219	224	.	.	PUNCT
hassl-3517	220	1	panel	panel	NOUN
hassl-3517	220	2	a	a	PRON
hassl-3517	220	3	:	:	PUNCT
hassl-3517	220	4	full	full	ADJ
hassl-3517	220	5	sample	sample	NOUN
hassl-3517	220	6	variables	variable	NOUN
hassl-3517	220	7	mean	mean	VERB
hassl-3517	220	8	median	median	PROPN
hassl-3517	220	9	min	min	PROPN
hassl-3517	220	10	.	.	PROPN
hassl-3517	220	11	max	max	PROPN
hassl-3517	220	12	.	.	PROPN
hassl-3517	221	1	sd	sd	ADP
hassl-3517	221	2	p25	p25	PROPN
hassl-3517	221	3	p75	p75	ADJ
hassl-3517	221	4	fkgl	fkgl	NOUN
hassl-3517	221	5	4.052	4.052	NUM
hassl-3517	221	6	3.293	3.293	NUM
hassl-3517	221	7	2.621	2.621	NUM
hassl-3517	221	8	12.503	12.503	NUM
hassl-3517	221	9	2.515	2.515	NUM
hassl-3517	221	10	3.222	3.222	NUM
hassl-3517	221	11	3.364	3.364	NUM
hassl-3517	221	12	fkri	fkri	NOUN
hassl-3517	221	13	3.793	3.793	NUM
hassl-3517	221	14	3.064	3.064	NUM
hassl-3517	221	15	2.910	2.910	NUM
hassl-3517	221	16	12.312	12.312	NUM
hassl-3517	221	17	2.475	2.475	NUM
hassl-3517	221	18	3.035	3.035	NUM
hassl-3517	221	19	3.085	3.085	NUM
hassl-3517	221	20	gfri	gfri	VERB
hassl-3517	221	21	3.648	3.648	NUM
hassl-3517	221	22	2.961	2.961	NUM
hassl-3517	221	23	2.798	2.798	NUM
hassl-3517	221	24	12.209	12.209	NUM
hassl-3517	221	25	2.404	2.404	NUM
hassl-3517	221	26	2.935	2.935	NUM
hassl-3517	221	27	2.985	2.985	NUM
hassl-3517	221	28	smog	smog	NOUN
hassl-3517	221	29	3.881	3.881	NUM
hassl-3517	221	30	3.126	3.126	NUM
hassl-3517	221	31	3.071	3.071	NUM
hassl-3517	221	32	12.363	12.363	NUM
hassl-3517	221	33	2.471	2.471	NUM
hassl-3517	221	34	3.115	3.115	NUM
hassl-3517	221	35	3.144	3.144	NUM
hassl-3517	221	36	proximity	proximity	NOUN
hassl-3517	221	37	0.502	0.502	NUM
hassl-3517	221	38	1.000	1.000	NUM
hassl-3517	221	39	0.000	0.000	NUM
hassl-3517	221	40	1.000	1.000	NUM
hassl-3517	221	41	0.500	0.500	NUM
hassl-3517	221	42	0.000	0.000	NUM
hassl-3517	221	43	1.000	1.000	NUM
hassl-3517	221	44	lnfee	lnfee	NOUN
hassl-3517	221	45	11.621	11.621	NUM
hassl-3517	221	46	12.000	12.000	NUM
hassl-3517	221	47	4.000	4.000	NUM
hassl-3517	221	48	19.000	19.000	NUM
hassl-3517	221	49	4.325	4.325	NUM
hassl-3517	221	50	8.000	8.000	NUM
hassl-3517	221	51	15.000	15.000	NUM
hassl-3517	221	52	firmsize	firmsize	NOUN
hassl-3517	221	53	28.365	28.365	NUM
hassl-3517	221	54	28.325	28.325	NUM
hassl-3517	221	55	22.377	22.377	NUM
hassl-3517	221	56	33.495	33.495	NUM
hassl-3517	221	57	1.761	1.761	NUM
hassl-3517	221	58	27.136	27.136	NUM
hassl-3517	221	59	29.563	29.563	NUM
hassl-3517	221	60	roa	roa	PROPN
hassl-3517	221	61	0.013	0.013	NUM
hassl-3517	221	62	0.020	0.020	NUM
hassl-3517	221	63	-4.799	-4.799	ADP
hassl-3517	221	64	0.921	0.921	NUM
hassl-3517	221	65	0.194	0.194	NUM
hassl-3517	221	66	-0.004	-0.004	PUNCT
hassl-3517	221	67	0.058	0.058	NUM
hassl-3517	221	68	big4	big4	NOUN
hassl-3517	221	69	0.311	0.311	NUM
hassl-3517	221	70	0.000	0.000	NUM
hassl-3517	221	71	0.000	0.000	NUM
hassl-3517	221	72	1.000	1.000	NUM
hassl-3517	221	73	0.463	0.463	NUM
hassl-3517	221	74	0.000	0.000	NUM
hassl-3517	221	75	1.000	1.000	NUM
hassl-3517	221	76	lev	lev	NOUN
hassl-3517	221	77	1.527	1.527	NUM
hassl-3517	221	78	0.464	0.464	NUM
hassl-3517	221	79	0.002	0.002	NUM
hassl-3517	221	80	973.406	973.406	NUM
hassl-3517	221	81	29.225	29.225	NUM
hassl-3517	221	82	0.281	0.281	NUM
hassl-3517	221	83	0.635	0.635	NUM
hassl-3517	221	84	current	current	ADJ
hassl-3517	221	85	7.736	7.736	NUM
hassl-3517	221	86	1.492	1.492	NUM
hassl-3517	221	87	0.000	0.000	NUM
hassl-3517	221	88	2726.489	2726.489	NUM
hassl-3517	221	89	86.705	86.705	NUM
hassl-3517	221	90	0.990	0.990	NUM
hassl-3517	221	91	2.888	2.888	NUM
hassl-3517	221	92	loss	loss	NOUN
hassl-3517	221	93	0.263	0.263	NUM
hassl-3517	221	94	0.000	0.000	NUM
hassl-3517	221	95	0.000	0.000	NUM
hassl-3517	221	96	1.000	1.000	NUM
hassl-3517	221	97	0.441	0.441	NUM
hassl-3517	221	98	0.000	0.000	NUM
hassl-3517	221	99	1.000	1.000	NUM
hassl-3517	221	100	ppe	ppe	NOUN
hassl-3517	221	101	0.354	0.354	NUM
hassl-3517	221	102	0.321	0.321	NUM
hassl-3517	221	103	0.000	0.000	NUM
hassl-3517	221	104	0.973	0.973	NUM
hassl-3517	221	105	0.262	0.262	NUM
hassl-3517	221	106	0.125	0.125	NUM
hassl-3517	221	107	0.552	0.552	NUM
hassl-3517	221	108	cashta	cashta	NOUN
hassl-3517	221	109	0.106	0.106	NUM
hassl-3517	221	110	0.059	0.059	NUM
hassl-3517	221	111	0.000	0.000	NUM
hassl-3517	221	112	0.966	0.966	NUM
hassl-3517	221	113	0.132	0.132	NUM
hassl-3517	221	114	0.022	0.022	NUM
hassl-3517	221	115	0.138	0.138	NUM
hassl-3517	221	116	indcomsize	indcomsize	VERB
hassl-3517	221	117	0.510	0.510	NUM
hassl-3517	221	118	1.000	1.000	NUM
hassl-3517	221	119	0.000	0.000	NUM
hassl-3517	221	120	1.000	1.000	NUM
hassl-3517	221	121	0.500	0.500	NUM
hassl-3517	221	122	0.000	0.000	NUM
hassl-3517	221	123	1.000	1.000	NUM
hassl-3517	221	124	humanities	humanity	NOUN
hassl-3517	221	125	and	and	CCONJ
hassl-3517	221	126	social	social	ADJ
hassl-3517	221	127	sciences	science	NOUN
hassl-3517	221	128	letters	letter	NOUN
hassl-3517	221	129	,	,	PUNCT
hassl-3517	221	130	2023	2023	NUM
hassl-3517	221	131	,	,	PUNCT
hassl-3517	221	132	11(4	11(4	NUM
hassl-3517	221	133	):	):	PUNCT
hassl-3517	221	134	377	377	NUM
hassl-3517	221	135	-	-	SYM
hassl-3517	221	136	398	398	NUM
hassl-3517	221	137	386	386	NUM
hassl-3517	221	138	©	©	PROPN
hassl-3517	221	139	2023conscientia	2023conscientia	NUM
hassl-3517	221	140	beam	beam	NOUN
hassl-3517	221	141	.	.	PUNCT
hassl-3517	222	1	all	all	DET
hassl-3517	222	2	rights	right	NOUN
hassl-3517	222	3	reserved	reserve	VERB
hassl-3517	222	4	.	.	PUNCT
hassl-3517	223	1	table	table	NOUN
hassl-3517	223	2	4	4	NUM
hassl-3517	223	3	.	.	PUNCT
hassl-3517	223	4	continue	continue	VERB
hassl-3517	223	5	…	…	PUNCT
hassl-3517	223	6	.	.	PUNCT
hassl-3517	224	1	panel	panel	NOUN
hassl-3517	224	2	b	b	X
hassl-3517	224	3	:	:	PUNCT
hassl-3517	224	4	sub	sub	NOUN
hassl-3517	224	5	sample	sample	NOUN
hassl-3517	224	6	by	by	ADP
hassl-3517	224	7	covid	covid	NOUN
hassl-3517	224	8	-	-	PUNCT
hassl-3517	224	9	years	year	NOUN
hassl-3517	224	10	variables	variable	NOUN
hassl-3517	224	11	mean	mean	VERB
hassl-3517	224	12	median	median	PROPN
hassl-3517	224	13	min	min	PROPN
hassl-3517	224	14	.	.	PROPN
hassl-3517	224	15	max	max	PROPN
hassl-3517	224	16	.	.	PROPN
hassl-3517	225	1	sd	sd	ADP
hassl-3517	225	2	p25	p25	PROPN
hassl-3517	225	3	p75	p75	ADJ
hassl-3517	225	4	fkgl	fkgl	NOUN
hassl-3517	225	5	4.410	4.410	NUM
hassl-3517	225	6	3.299	3.299	NUM
hassl-3517	225	7	3.023	3.023	NUM
hassl-3517	225	8	12.503	12.503	NUM
hassl-3517	225	9	2.962	2.962	NUM
hassl-3517	225	10	3.230	3.230	NUM
hassl-3517	225	11	3.382	3.382	NUM
hassl-3517	225	12	fkri	fkri	NOUN
hassl-3517	225	13	4.130	4.130	NUM
hassl-3517	225	14	3.067	3.067	NUM
hassl-3517	225	15	2.910	2.910	NUM
hassl-3517	225	16	12.312	12.312	NUM
hassl-3517	225	17	2.931	2.931	NUM
hassl-3517	225	18	3.032	3.032	NUM
hassl-3517	225	19	3.085	3.085	NUM
hassl-3517	225	20	gfri	gfri	VERB
hassl-3517	225	21	3.963	3.963	NUM
hassl-3517	225	22	2.961	2.961	NUM
hassl-3517	225	23	2.798	2.798	NUM
hassl-3517	225	24	12.209	12.209	NUM
hassl-3517	225	25	2.848	2.848	NUM
hassl-3517	225	26	2.934	2.934	NUM
hassl-3517	225	27	2.985	2.985	NUM
hassl-3517	225	28	smog	smog	NOUN
hassl-3517	225	29	4.224	4.224	NUM
hassl-3517	225	30	3.125	3.125	NUM
hassl-3517	225	31	3.078	3.078	NUM
hassl-3517	225	32	12.363	12.363	NUM
hassl-3517	225	33	2.920	2.920	NUM
hassl-3517	225	34	3.115	3.115	NUM
hassl-3517	225	35	3.146	3.146	NUM
hassl-3517	225	36	proximity	proximity	NOUN
hassl-3517	225	37	0.515	0.515	NUM
hassl-3517	225	38	1.000	1.000	NUM
hassl-3517	225	39	0.000	0.000	NUM
hassl-3517	225	40	1.000	1.000	NUM
hassl-3517	225	41	0.500	0.500	NUM
hassl-3517	225	42	0.000	0.000	NUM
hassl-3517	225	43	1.000	1.000	NUM
hassl-3517	225	44	lnfee	lnfee	NOUN
hassl-3517	225	45	11.684	11.684	NUM
hassl-3517	225	46	12.000	12.000	NUM
hassl-3517	225	47	4.000	4.000	NUM
hassl-3517	225	48	19.000	19.000	NUM
hassl-3517	225	49	4.327	4.327	NUM
hassl-3517	225	50	8.000	8.000	NUM
hassl-3517	225	51	15.000	15.000	NUM
hassl-3517	225	52	firmsize	firmsize	NOUN
hassl-3517	225	53	28.378	28.378	NUM
hassl-3517	225	54	28.352	28.352	NUM
hassl-3517	225	55	22.442	22.442	NUM
hassl-3517	225	56	33.495	33.495	NUM
hassl-3517	225	57	1.758	1.758	NUM
hassl-3517	225	58	27.156	27.156	NUM
hassl-3517	225	59	29.560	29.560	NUM
hassl-3517	225	60	roa	roa	NOUN
hassl-3517	225	61	0.007	0.007	NUM
hassl-3517	225	62	0.017	0.017	NUM
hassl-3517	225	63	-4.799	-4.799	PUNCT
hassl-3517	225	64	0.607	0.607	NUM
hassl-3517	225	65	0.239	0.239	NUM
hassl-3517	225	66	-0.004	-0.004	PUNCT
hassl-3517	225	67	0.055	0.055	NUM
hassl-3517	225	68	big4	big4	NOUN
hassl-3517	225	69	0.298	0.298	NUM
hassl-3517	225	70	0.000	0.000	NUM
hassl-3517	225	71	0.000	0.000	NUM
hassl-3517	225	72	1.000	1.000	NUM
hassl-3517	225	73	0.458	0.458	NUM
hassl-3517	225	74	0.000	0.000	NUM
hassl-3517	225	75	1.000	1.000	NUM
hassl-3517	225	76	lev	lev	NOUN
hassl-3517	225	77	2.456	2.456	NUM
hassl-3517	225	78	0.454	0.454	NUM
hassl-3517	225	79	0.002	0.002	NUM
hassl-3517	225	80	973.406	973.406	NUM
hassl-3517	225	81	41.411	41.411	NUM
hassl-3517	225	82	0.274	0.274	NUM
hassl-3517	225	83	0.633	0.633	NUM
hassl-3517	225	84	current	current	ADJ
hassl-3517	225	85	4.392	4.392	NUM
hassl-3517	225	86	1.517	1.517	NUM
hassl-3517	225	87	0.000	0.000	NUM
hassl-3517	225	88	228.797	228.797	NUM
hassl-3517	225	89	16.496	16.496	NUM
hassl-3517	225	90	1.023	1.023	NUM
hassl-3517	225	91	2.901	2.901	NUM
hassl-3517	225	92	loss	loss	NOUN
hassl-3517	225	93	0.269	0.269	NUM
hassl-3517	225	94	0.000	0.000	NUM
hassl-3517	225	95	0.000	0.000	NUM
hassl-3517	225	96	1.000	1.000	NUM
hassl-3517	225	97	0.444	0.444	NUM
hassl-3517	225	98	0.000	0.000	NUM
hassl-3517	225	99	1.000	1.000	NUM
hassl-3517	225	100	ppe	ppe	NOUN
hassl-3517	225	101	0.352	0.352	NUM
hassl-3517	225	102	0.313	0.313	NUM
hassl-3517	225	103	0.000	0.000	NUM
hassl-3517	225	104	0.943	0.943	NUM
hassl-3517	225	105	0.261	0.261	NUM
hassl-3517	225	106	0.124	0.124	NUM
hassl-3517	225	107	0.555	0.555	NUM
hassl-3517	225	108	cashta	cashta	NOUN
hassl-3517	225	109	0.107	0.107	NUM
hassl-3517	225	110	0.060	0.060	NUM
hassl-3517	225	111	0.000	0.000	NUM
hassl-3517	225	112	0.966	0.966	NUM
hassl-3517	225	113	0.135	0.135	NUM
hassl-3517	225	114	0.024	0.024	NUM
hassl-3517	225	115	0.133	0.133	NUM
hassl-3517	225	116	indcomsize	indcomsize	VERB
hassl-3517	225	117	0.504	0.504	NUM
hassl-3517	225	118	1.000	1.000	NUM
hassl-3517	225	119	0.000	0.000	NUM
hassl-3517	225	120	1.000	1.000	NUM
hassl-3517	225	121	0.500	0.500	NUM
hassl-3517	225	122	0.000	0.000	NUM
hassl-3517	225	123	1.000	1.000	NUM
hassl-3517	225	124	meanwhile	meanwhile	ADV
hassl-3517	225	125	,	,	PUNCT
hassl-3517	225	126	panels	panel	NOUN
hassl-3517	225	127	b	b	PROPN
hassl-3517	225	128	and	and	CCONJ
hassl-3517	225	129	c	c	PROPN
hassl-3517	225	130	are	be	AUX
hassl-3517	225	131	the	the	DET
hassl-3517	225	132	results	result	NOUN
hassl-3517	225	133	of	of	ADP
hassl-3517	225	134	the	the	DET
hassl-3517	225	135	distribution	distribution	NOUN
hassl-3517	225	136	of	of	ADP
hassl-3517	225	137	study	study	NOUN
hassl-3517	225	138	samples	sample	NOUN
hassl-3517	225	139	based	base	VERB
hassl-3517	225	140	on	on	ADP
hassl-3517	225	141	the	the	DET
hassl-3517	225	142	year	year	NOUN
hassl-3517	225	143	of	of	ADP
hassl-3517	225	144	companies	company	NOUN
hassl-3517	225	145	affected	affect	VERB
hassl-3517	225	146	by	by	ADP
hassl-3517	225	147	covid-19	covid-19	PROPN
hassl-3517	225	148	and	and	CCONJ
hassl-3517	225	149	those	those	PRON
hassl-3517	225	150	that	that	PRON
hassl-3517	225	151	are	be	AUX
hassl-3517	225	152	not	not	PART
hassl-3517	225	153	affected	affect	VERB
hassl-3517	225	154	,	,	PUNCT
hassl-3517	225	155	where	where	SCONJ
hassl-3517	225	156	this	this	DET
hassl-3517	225	157	distribution	distribution	NOUN
hassl-3517	225	158	displays	display	VERB
hassl-3517	225	159	the	the	DET
hassl-3517	225	160	differences	difference	NOUN
hassl-3517	225	161	in	in	ADP
hassl-3517	225	162	the	the	DET
hassl-3517	225	163	influences	influence	NOUN
hassl-3517	225	164	caused	cause	VERB
hassl-3517	225	165	by	by	ADP
hassl-3517	225	166	each	each	DET
hassl-3517	225	167	company	company	NOUN
hassl-3517	225	168	,	,	PUNCT
hassl-3517	225	169	especially	especially	ADV
hassl-3517	225	170	companies	company	NOUN
hassl-3517	225	171	during	during	ADP
hassl-3517	225	172	the	the	DET
hassl-3517	225	173	covid-19	covid-19	PROPN
hassl-3517	225	174	pandemic	pandemic	NOUN
hassl-3517	225	175	and	and	CCONJ
hassl-3517	225	176	when	when	SCONJ
hassl-3517	225	177	there	there	PRON
hassl-3517	225	178	is	be	VERB
hassl-3517	225	179	no	no	DET
hassl-3517	225	180	covid-19	covid-19	PROPN
hassl-3517	225	181	pandemic	pandemic	NOUN
hassl-3517	225	182	.	.	PUNCT
hassl-3517	226	1	we	we	PRON
hassl-3517	226	2	found	find	VERB
hassl-3517	226	3	that	that	SCONJ
hassl-3517	226	4	gaps	gap	NOUN
hassl-3517	226	5	had	have	AUX
hassl-3517	226	6	formed	form	VERB
hassl-3517	226	7	between	between	ADP
hassl-3517	226	8	companies	company	NOUN
hassl-3517	226	9	during	during	ADP
hassl-3517	226	10	and	and	CCONJ
hassl-3517	226	11	before	before	ADP
hassl-3517	226	12	the	the	DET
hassl-3517	226	13	pandemic	pandemic	ADJ
hassl-3517	226	14	.	.	PUNCT
hassl-3517	226	15	table	table	NOUN
hassl-3517	226	16	4	4	NUM
hassl-3517	226	17	.	.	PUNCT
hassl-3517	226	18	continue	continue	VERB
hassl-3517	226	19	…	…	PUNCT
hassl-3517	226	20	.	.	PUNCT
hassl-3517	227	1	panel	panel	NOUN
hassl-3517	227	2	c	c	X
hassl-3517	227	3	:	:	PUNCT
hassl-3517	227	4	sub	sub	NOUN
hassl-3517	227	5	sample	sample	NOUN
hassl-3517	227	6	by	by	ADP
hassl-3517	227	7	non	non	ADJ
hassl-3517	227	8	-	-	ADJ
hassl-3517	227	9	covid	covid	ADJ
hassl-3517	227	10	-	-	PUNCT
hassl-3517	227	11	years	year	NOUN
hassl-3517	227	12	variables	variable	NOUN
hassl-3517	227	13	mean	mean	VERB
hassl-3517	227	14	median	median	PROPN
hassl-3517	227	15	min	min	PROPN
hassl-3517	227	16	.	.	PROPN
hassl-3517	227	17	max	max	PROPN
hassl-3517	227	18	.	.	PROPN
hassl-3517	228	1	sd	sd	ADP
hassl-3517	228	2	p25	p25	PROPN
hassl-3517	228	3	p75	p75	ADJ
hassl-3517	228	4	fkgl	fkgl	NOUN
hassl-3517	228	5	3.670	3.670	NUM
hassl-3517	228	6	3.283	3.283	NUM
hassl-3517	228	7	2.621	2.621	NUM
hassl-3517	228	8	12.503	12.503	NUM
hassl-3517	228	9	1.854	1.854	NUM
hassl-3517	228	10	3.209	3.209	NUM
hassl-3517	228	11	3.343	3.343	NUM
hassl-3517	228	12	fkri	fkri	NOUN
hassl-3517	228	13	3.437	3.437	NUM
hassl-3517	228	14	3.062	3.062	NUM
hassl-3517	228	15	2.910	2.910	NUM
hassl-3517	228	16	12.312	12.312	NUM
hassl-3517	228	17	1.813	1.813	NUM
hassl-3517	228	18	3.037	3.037	NUM
hassl-3517	228	19	3.085	3.085	NUM
hassl-3517	228	20	gfri	gfri	VERB
hassl-3517	228	21	3.314	3.314	NUM
hassl-3517	228	22	2.959	2.959	NUM
hassl-3517	228	23	2.798	2.798	NUM
hassl-3517	228	24	12.209	12.209	NUM
hassl-3517	228	25	1.761	1.761	NUM
hassl-3517	228	26	2.935	2.935	NUM
hassl-3517	228	27	2.985	2.985	NUM
hassl-3517	228	28	smog	smog	NOUN
hassl-3517	228	29	3.516	3.516	NUM
hassl-3517	228	30	3.127	3.127	NUM
hassl-3517	228	31	3.071	3.071	NUM
hassl-3517	228	32	12.363	12.363	NUM
hassl-3517	228	33	1.814	1.814	NUM
hassl-3517	228	34	3.115	3.115	NUM
hassl-3517	228	35	3.143	3.143	NUM
hassl-3517	228	36	proximity	proximity	NOUN
hassl-3517	228	37	0.488	0.488	NUM
hassl-3517	228	38	0.000	0.000	NUM
hassl-3517	228	39	0.000	0.000	NUM
hassl-3517	228	40	1.000	1.000	NUM
hassl-3517	228	41	0.500	0.500	NUM
hassl-3517	228	42	0.000	0.000	NUM
hassl-3517	228	43	1.000	1.000	NUM
hassl-3517	228	44	lnfee	lnfee	NOUN
hassl-3517	228	45	11.558	11.558	NUM
hassl-3517	228	46	11.000	11.000	NUM
hassl-3517	228	47	4.000	4.000	NUM
hassl-3517	228	48	19.000	19.000	NUM
hassl-3517	228	49	4.326	4.326	NUM
hassl-3517	228	50	8.000	8.000	NUM
hassl-3517	228	51	15.000	15.000	NUM
hassl-3517	228	52	firmsize	firmsize	NOUN
hassl-3517	228	53	28.352	28.352	NUM
hassl-3517	228	54	28.316	28.316	NUM
hassl-3517	228	55	22.377	22.377	NUM
hassl-3517	228	56	33.474	33.474	NUM
hassl-3517	228	57	1.765	1.765	NUM
hassl-3517	228	58	27.092	27.092	NUM
hassl-3517	228	59	29.563	29.563	NUM
hassl-3517	228	60	roa	roa	NOUN
hassl-3517	228	61	0.018	0.018	NUM
hassl-3517	228	62	0.023	0.023	NUM
hassl-3517	228	63	-1.022	-1.022	NOUN
hassl-3517	228	64	0.921	0.921	NUM
hassl-3517	228	65	0.136	0.136	NUM
hassl-3517	228	66	-0.004	-0.004	SYM
hassl-3517	228	67	0.060	0.060	NUM
hassl-3517	228	68	big4	big4	NOUN
hassl-3517	228	69	0.327	0.327	NUM
hassl-3517	228	70	0.000	0.000	NUM
hassl-3517	228	71	0.000	0.000	NUM
hassl-3517	228	72	1.000	1.000	NUM
hassl-3517	228	73	0.470	0.470	NUM
hassl-3517	228	74	0.000	0.000	NUM
hassl-3517	228	75	1.000	1.000	NUM
hassl-3517	228	76	lev	lev	NOUN
hassl-3517	228	77	0.608	0.608	NUM
hassl-3517	228	78	0.467	0.467	NUM
hassl-3517	228	79	0.002	0.002	NUM
hassl-3517	228	80	22.611	22.611	NUM
hassl-3517	228	81	1.525	1.525	NUM
hassl-3517	228	82	0.284	0.284	NUM
hassl-3517	228	83	0.639	0.639	NUM
hassl-3517	228	84	current	current	ADJ
hassl-3517	228	85	11.044	11.044	NUM
hassl-3517	228	86	1.453	1.453	NUM
hassl-3517	228	87	0.000	0.000	NUM
hassl-3517	228	88	2726.489	2726.489	NUM
hassl-3517	228	89	121.150	121.150	NUM
hassl-3517	228	90	0.950	0.950	NUM
hassl-3517	228	91	2.757	2.757	NUM
hassl-3517	228	92	loss	loss	NOUN
hassl-3517	228	93	0.258	0.258	NUM
hassl-3517	228	94	0.000	0.000	NUM
hassl-3517	228	95	0.000	0.000	NUM
hassl-3517	228	96	1.000	1.000	NUM
hassl-3517	228	97	0.438	0.438	NUM
hassl-3517	228	98	0.000	0.000	NUM
hassl-3517	228	99	1.000	1.000	NUM
hassl-3517	228	100	ppe	ppe	NOUN
hassl-3517	228	101	0.356	0.356	NUM
hassl-3517	228	102	0.328	0.328	NUM
hassl-3517	228	103	0.000	0.000	NUM
hassl-3517	228	104	0.973	0.973	NUM
hassl-3517	228	105	0.262	0.262	NUM
hassl-3517	228	106	0.127	0.127	NUM
hassl-3517	228	107	0.545	0.545	NUM
hassl-3517	228	108	cashta	cashta	NOUN
hassl-3517	229	1	0.105	0.105	NUM
hassl-3517	229	2	0.059	0.059	NUM
hassl-3517	229	3	0.000	0.000	NUM
hassl-3517	229	4	0.865	0.865	NUM
hassl-3517	229	5	0.129	0.129	NUM
hassl-3517	229	6	0.021	0.021	NUM
hassl-3517	229	7	0.140	0.140	NUM
hassl-3517	229	8	indcomsize	indcomsize	ADJ
hassl-3517	229	9	0.515	0.515	NUM
hassl-3517	229	10	1.000	1.000	NUM
hassl-3517	229	11	0.000	0.000	NUM
hassl-3517	229	12	1.000	1.000	NUM
hassl-3517	229	13	0.500	0.500	NUM
hassl-3517	229	14	0.000	0.000	NUM
hassl-3517	229	15	1.000	1.000	NUM
hassl-3517	229	16	table	table	NOUN
hassl-3517	229	17	5	5	NUM
hassl-3517	229	18	presents	present	VERB
hassl-3517	229	19	the	the	DET
hassl-3517	229	20	results	result	NOUN
hassl-3517	229	21	of	of	ADP
hassl-3517	229	22	a	a	DET
hassl-3517	229	23	univariate	univariate	ADJ
hassl-3517	229	24	test	test	NOUN
hassl-3517	229	25	.	.	PUNCT
hassl-3517	230	1	pearson	pearson	PROPN
hassl-3517	230	2	correlation	correlation	PROPN
hassl-3517	230	3	shows	show	VERB
hassl-3517	230	4	the	the	DET
hassl-3517	230	5	relationships	relationship	NOUN
hassl-3517	230	6	between	between	ADP
hassl-3517	230	7	variables	variable	NOUN
hassl-3517	230	8	to	to	PART
hassl-3517	230	9	see	see	VERB
hassl-3517	230	10	whether	whether	SCONJ
hassl-3517	230	11	there	there	PRON
hassl-3517	230	12	is	be	VERB
hassl-3517	230	13	a	a	DET
hassl-3517	230	14	multicollinearity	multicollinearity	NOUN
hassl-3517	230	15	problem	problem	NOUN
hassl-3517	230	16	.	.	PUNCT
hassl-3517	231	1	based	base	VERB
hassl-3517	231	2	on	on	ADP
hassl-3517	231	3	the	the	DET
hassl-3517	231	4	table	table	NOUN
hassl-3517	231	5	,	,	PUNCT
hassl-3517	231	6	it	it	PRON
hassl-3517	231	7	can	can	AUX
hassl-3517	231	8	be	be	AUX
hassl-3517	231	9	concluded	conclude	VERB
hassl-3517	231	10	that	that	SCONJ
hassl-3517	231	11	the	the	DET
hassl-3517	231	12	relationship	relationship	NOUN
hassl-3517	231	13	between	between	ADP
hassl-3517	231	14	variables	variable	NOUN
hassl-3517	231	15	in	in	ADP
hassl-3517	231	16	the	the	DET
hassl-3517	231	17	empirical	empirical	ADJ
hassl-3517	231	18	model	model	NOUN
hassl-3517	231	19	does	do	AUX
hassl-3517	231	20	not	not	PART
hassl-3517	231	21	experience	experience	VERB
hassl-3517	231	22	multicollinearity	multicollinearity	NOUN
hassl-3517	231	23	problems	problem	NOUN
hassl-3517	231	24	.	.	PUNCT
hassl-3517	232	1	this	this	DET
hassl-3517	232	2	antecedent	antecedent	NOUN
hassl-3517	232	3	is	be	AUX
hassl-3517	232	4	indicated	indicate	VERB
hassl-3517	232	5	based	base	VERB
hassl-3517	232	6	on	on	ADP
hassl-3517	232	7	the	the	DET
hassl-3517	232	8	average	average	ADJ
hassl-3517	232	9	vif	vif	NOUN
hassl-3517	232	10	(	(	PUNCT
hassl-3517	232	11	variation	variation	NOUN
hassl-3517	232	12	inflation	inflation	NOUN
hassl-3517	232	13	factor	factor	NOUN
hassl-3517	232	14	)	)	PUNCT
hassl-3517	232	15	value	value	NOUN
hassl-3517	232	16	,	,	PUNCT
hassl-3517	232	17	which	which	PRON
hassl-3517	232	18	shows	show	VERB
hassl-3517	232	19	below	below	ADP
hassl-3517	232	20	10	10	NUM
hassl-3517	232	21	(	(	PUNCT
hassl-3517	232	22	vif<10	vif<10	NOUN
hassl-3517	232	23	)	)	PUNCT
hassl-3517	232	24	.	.	PUNCT
hassl-3517	233	1	thus	thus	ADV
hassl-3517	233	2	,	,	PUNCT
hassl-3517	233	3	the	the	DET
hassl-3517	233	4	relationship	relationship	NOUN
hassl-3517	233	5	between	between	ADP
hassl-3517	233	6	variables	variable	NOUN
hassl-3517	233	7	does	do	AUX
hassl-3517	233	8	not	not	PART
hassl-3517	233	9	cause	cause	VERB
hassl-3517	233	10	multicollinearity	multicollinearity	NOUN
hassl-3517	233	11	problems	problem	NOUN
hassl-3517	233	12	.	.	PUNCT
hassl-3517	234	1	humanities	humanity	NOUN
hassl-3517	234	2	and	and	CCONJ
hassl-3517	234	3	social	social	ADJ
hassl-3517	234	4	sciences	science	NOUN
hassl-3517	234	5	letters	letter	NOUN
hassl-3517	234	6	,	,	PUNCT
hassl-3517	234	7	2023	2023	NUM
hassl-3517	234	8	,	,	PUNCT
hassl-3517	234	9	11(4	11(4	NUM
hassl-3517	234	10	):	):	PUNCT
hassl-3517	234	11	377	377	NUM
hassl-3517	234	12	-	-	SYM
hassl-3517	234	13	398	398	NUM
hassl-3517	234	14	387	387	NUM
hassl-3517	234	15	©	©	PROPN
hassl-3517	234	16	2023conscientia	2023conscientia	NUM
hassl-3517	234	17	beam	beam	NOUN
hassl-3517	234	18	.	.	PUNCT
hassl-3517	235	1	all	all	DET
hassl-3517	235	2	rights	right	NOUN
hassl-3517	235	3	reserved	reserve	VERB
hassl-3517	235	4	.	.	PUNCT
hassl-3517	236	1	table	table	NOUN
hassl-3517	236	2	5	5	NUM
hassl-3517	236	3	.	.	PUNCT
hassl-3517	236	4	pearson	pearson	PROPN
hassl-3517	236	5	correlation	correlation	NOUN
hassl-3517	236	6	.	.	PUNCT
hassl-3517	237	1	variables	variable	NOUN
hassl-3517	238	1	[	[	X
hassl-3517	238	2	1	1	X
hassl-3517	238	3	]	]	X
hassl-3517	239	1	[	[	X
hassl-3517	239	2	2	2	X
hassl-3517	239	3	]	]	X
hassl-3517	239	4	[	[	X
hassl-3517	239	5	3	3	X
hassl-3517	239	6	]	]	X
hassl-3517	239	7	[	[	X
hassl-3517	239	8	4	4	X
hassl-3517	239	9	]	]	X
hassl-3517	239	10	[	[	X
hassl-3517	239	11	5	5	NUM
hassl-3517	239	12	]	]	X
hassl-3517	239	13	[	[	X
hassl-3517	239	14	6	6	NUM
hassl-3517	239	15	]	]	X
hassl-3517	239	16	[	[	X
hassl-3517	239	17	7	7	X
hassl-3517	239	18	]	]	X
hassl-3517	239	19	[	[	X
hassl-3517	239	20	8	8	NUM
hassl-3517	239	21	]	]	X
hassl-3517	240	1	[	[	X
hassl-3517	240	2	9	9	NUM
hassl-3517	240	3	]	]	X
hassl-3517	240	4	[	[	X
hassl-3517	240	5	10	10	NUM
hassl-3517	240	6	]	]	X
hassl-3517	241	1	[	[	X
hassl-3517	241	2	11	11	NUM
hassl-3517	241	3	]	]	X
hassl-3517	241	4	[	[	X
hassl-3517	241	5	12	12	NUM
hassl-3517	241	6	]	]	X
hassl-3517	242	1	[	[	X
hassl-3517	242	2	13	13	NUM
hassl-3517	242	3	]	]	X
hassl-3517	243	1	[	[	X
hassl-3517	243	2	14	14	NUM
hassl-3517	243	3	]	]	X
hassl-3517	244	1	[	[	X
hassl-3517	244	2	14	14	NUM
hassl-3517	244	3	]	]	X
hassl-3517	244	4	[	[	X
hassl-3517	244	5	15	15	NUM
hassl-3517	244	6	]	]	X
hassl-3517	244	7	vif	vif	NOUN
hassl-3517	244	8	1	1	NUM
hassl-3517	244	9	/	/	SYM
hassl-3517	244	10	vif	vif	NOUN
hassl-3517	244	11	[	[	X
hassl-3517	244	12	1	1	NUM
hassl-3517	244	13	]	]	PUNCT
hassl-3517	244	14	fkgl	fkgl	NOUN
hassl-3517	244	15	1.000	1.000	NUM
hassl-3517	244	16	[	[	X
hassl-3517	244	17	2	2	NUM
hassl-3517	244	18	]	]	PUNCT
hassl-3517	244	19	fkri	fkri	NOUN
hassl-3517	244	20	0.958	0.958	NUM
hassl-3517	244	21	*	*	PUNCT
hassl-3517	244	22	*	*	PUNCT
hassl-3517	244	23	*	*	PUNCT
hassl-3517	244	24	(	(	PUNCT
hassl-3517	244	25	0.000	0.000	NUM
hassl-3517	244	26	)	)	PUNCT
hassl-3517	244	27	1.000	1.000	NUM
hassl-3517	245	1	[	[	X
hassl-3517	245	2	3	3	X
hassl-3517	245	3	]	]	PUNCT
hassl-3517	245	4	gfri	gfri	VERB
hassl-3517	245	5	0.925	0.925	NUM
hassl-3517	245	6	*	*	PUNCT
hassl-3517	245	7	*	*	PUNCT
hassl-3517	245	8	*	*	PUNCT
hassl-3517	245	9	(	(	PUNCT
hassl-3517	245	10	0.000	0.000	NUM
hassl-3517	245	11	)	)	PUNCT
hassl-3517	245	12	0.894	0.894	NUM
hassl-3517	245	13	*	*	PUNCT
hassl-3517	245	14	*	*	PUNCT
hassl-3517	245	15	*	*	PUNCT
hassl-3517	245	16	(	(	PUNCT
hassl-3517	245	17	0.000	0.000	NUM
hassl-3517	245	18	)	)	PUNCT
hassl-3517	245	19	1.000	1.000	NUM
hassl-3517	246	1	[	[	SYM
hassl-3517	246	2	4	4	NUM
hassl-3517	246	3	]	]	PUNCT
hassl-3517	246	4	smog	smog	NOUN
hassl-3517	246	5	0.987	0.987	NUM
hassl-3517	246	6	*	*	PUNCT
hassl-3517	246	7	*	*	PUNCT
hassl-3517	246	8	*	*	PUNCT
hassl-3517	246	9	(	(	PUNCT
hassl-3517	246	10	0.000	0.000	NUM
hassl-3517	246	11	)	)	PUNCT
hassl-3517	246	12	0.960	0.960	NUM
hassl-3517	247	1	*	*	PUNCT
hassl-3517	247	2	*	*	PUNCT
hassl-3517	247	3	*	*	PUNCT
hassl-3517	247	4	(	(	PUNCT
hassl-3517	247	5	0.000	0.000	NUM
hassl-3517	247	6	)	)	PUNCT
hassl-3517	247	7	0.923	0.923	NUM
hassl-3517	247	8	*	*	PUNCT
hassl-3517	247	9	*	*	PUNCT
hassl-3517	247	10	*	*	PUNCT
hassl-3517	247	11	(	(	PUNCT
hassl-3517	247	12	0.000	0.000	NUM
hassl-3517	247	13	)	)	PUNCT
hassl-3517	247	14	1.000	1.000	NUM
hassl-3517	248	1	[	[	X
hassl-3517	248	2	5	5	NUM
hassl-3517	248	3	]	]	PUNCT
hassl-3517	248	4	proximity	proximity	NOUN
hassl-3517	248	5	-0.030	-0.030	PUNCT
hassl-3517	248	6	(	(	PUNCT
hassl-3517	248	7	0.390	0.390	NUM
hassl-3517	248	8	)	)	PUNCT
hassl-3517	248	9	-0.033	-0.033	PUNCT
hassl-3517	248	10	(	(	PUNCT
hassl-3517	248	11	0.335	0.335	NUM
hassl-3517	248	12	)	)	PUNCT
hassl-3517	248	13	-0.015	-0.015	PUNCT
hassl-3517	248	14	(	(	PUNCT
hassl-3517	248	15	0.647	0.647	NUM
hassl-3517	248	16	)	)	PUNCT
hassl-3517	248	17	-0.020	-0.020	PUNCT
hassl-3517	248	18	(	(	PUNCT
hassl-3517	248	19	0.546	0.546	NUM
hassl-3517	248	20	)	)	PUNCT
hassl-3517	248	21	1.000	1.000	NUM
hassl-3517	248	22	4.163	4.163	NUM
hassl-3517	248	23	0.24	0.24	NUM
hassl-3517	248	24	[	[	X
hassl-3517	248	25	6	6	NUM
hassl-3517	248	26	]	]	PUNCT
hassl-3517	248	27	lnfee	lnfee	NOUN
hassl-3517	248	28	-0.018	-0.018	PUNCT
hassl-3517	248	29	(	(	PUNCT
hassl-3517	248	30	0.600	0.600	NUM
hassl-3517	248	31	)	)	PUNCT
hassl-3517	248	32	-0.021	-0.021	NOUN
hassl-3517	248	33	(	(	PUNCT
hassl-3517	248	34	0.536	0.536	NUM
hassl-3517	248	35	)	)	PUNCT
hassl-3517	248	36	-0.005	-0.005	PUNCT
hassl-3517	248	37	(	(	PUNCT
hassl-3517	248	38	0.890	0.890	NOUN
hassl-3517	248	39	)	)	PUNCT
hassl-3517	248	40	-0.005	-0.005	PUNCT
hassl-3517	248	41	(	(	PUNCT
hassl-3517	248	42	0.880	0.880	NUM
hassl-3517	248	43	)	)	PUNCT
hassl-3517	248	44	0.864	0.864	NUM
hassl-3517	248	45	*	*	PUNCT
hassl-3517	248	46	*	*	PUNCT
hassl-3517	248	47	*	*	PUNCT
hassl-3517	248	48	(	(	PUNCT
hassl-3517	248	49	0.000	0.000	NUM
hassl-3517	248	50	)	)	PUNCT
hassl-3517	248	51	1.000	1.000	NUM
hassl-3517	248	52	4.179	4.179	NUM
hassl-3517	248	53	0.239	0.239	NUM
hassl-3517	249	1	[	[	X
hassl-3517	249	2	7	7	NUM
hassl-3517	249	3	]	]	ADJ
hassl-3517	249	4	proximity	proximity	NOUN
hassl-3517	249	5	*	*	PUNCT
hassl-3517	249	6	lnfee	lnfee	NOUN
hassl-3517	249	7	-0.042	-0.042	PUNCT
hassl-3517	249	8	(	(	PUNCT
hassl-3517	249	9	0.230	0.230	NUM
hassl-3517	249	10	)	)	PUNCT
hassl-3517	249	11	-0.059	-0.059	PROPN
hassl-3517	249	12	*	*	PUNCT
hassl-3517	249	13	(	(	PUNCT
hassl-3517	249	14	0.080	0.080	NUM
hassl-3517	249	15	)	)	PUNCT
hassl-3517	249	16	-0.040	-0.040	NUM
hassl-3517	249	17	(	(	PUNCT
hassl-3517	249	18	0.235	0.235	NUM
hassl-3517	249	19	)	)	PUNCT
hassl-3517	249	20	-0.050	-0.050	PUNCT
hassl-3517	249	21	(	(	PUNCT
hassl-3517	249	22	0.139	0.139	NUM
hassl-3517	249	23	)	)	PUNCT
hassl-3517	249	24	0.110	0.110	NUM
hassl-3517	249	25	*	*	PUNCT
hassl-3517	249	26	*	*	PUNCT
hassl-3517	249	27	*	*	PUNCT
hassl-3517	249	28	(	(	PUNCT
hassl-3517	249	29	0.000	0.000	NUM
hassl-3517	249	30	)	)	PUNCT
hassl-3517	249	31	0.131	0.131	NUM
hassl-3517	250	1	*	*	PUNCT
hassl-3517	250	2	*	*	PUNCT
hassl-3517	250	3	*	*	PUNCT
hassl-3517	250	4	(	(	PUNCT
hassl-3517	250	5	0.000	0.000	NUM
hassl-3517	250	6	)	)	PUNCT
hassl-3517	250	7	1.000	1.000	NUM
hassl-3517	250	8	1.036	1.036	NUM
hassl-3517	250	9	0.966	0.966	NUM
hassl-3517	250	10	[	[	X
hassl-3517	250	11	8	8	NUM
hassl-3517	250	12	]	]	X
hassl-3517	250	13	firmsize	firmsize	PROPN
hassl-3517	250	14	0.012	0.012	NUM
hassl-3517	250	15	(	(	PUNCT
hassl-3517	250	16	0.729	0.729	NUM
hassl-3517	250	17	)	)	PUNCT
hassl-3517	250	18	0.020	0.020	NUM
hassl-3517	250	19	(	(	PUNCT
hassl-3517	250	20	0.550	0.550	NUM
hassl-3517	250	21	)	)	PUNCT
hassl-3517	250	22	0.011	0.011	NUM
hassl-3517	250	23	(	(	PUNCT
hassl-3517	250	24	0.740	0.740	NUM
hassl-3517	250	25	)	)	PUNCT
hassl-3517	250	26	0.027	0.027	NUM
hassl-3517	250	27	(	(	PUNCT
hassl-3517	250	28	0.417	0.417	NUM
hassl-3517	250	29	)	)	PUNCT
hassl-3517	251	1	0.072	0.072	NUM
hassl-3517	251	2	*	*	PUNCT
hassl-3517	251	3	*	*	PUNCT
hassl-3517	251	4	(	(	PUNCT
hassl-3517	251	5	0.015	0.015	NUM
hassl-3517	251	6	)	)	PUNCT
hassl-3517	251	7	0.063	0.063	NUM
hassl-3517	251	8	*	*	PUNCT
hassl-3517	251	9	*	*	PUNCT
hassl-3517	251	10	(	(	PUNCT
hassl-3517	251	11	0.036	0.036	NUM
hassl-3517	251	12	)	)	PUNCT
hassl-3517	251	13	-0.051	-0.051	NOUN
hassl-3517	251	14	*	*	PUNCT
hassl-3517	251	15	(	(	PUNCT
hassl-3517	251	16	0.088	0.088	NUM
hassl-3517	251	17	)	)	PUNCT
hassl-3517	251	18	1.000	1.000	NUM
hassl-3517	251	19	1.227	1.227	NUM
hassl-3517	251	20	0.815	0.815	NUM
hassl-3517	251	21	[	[	X
hassl-3517	251	22	9	9	NUM
hassl-3517	251	23	]	]	SYM
hassl-3517	251	24	roa	roa	NOUN
hassl-3517	251	25	0.000	0.000	NUM
hassl-3517	251	26	(	(	PUNCT
hassl-3517	251	27	0.998	0.998	NUM
hassl-3517	251	28	)	)	PUNCT
hassl-3517	251	29	0.006	0.006	NUM
hassl-3517	251	30	(	(	PUNCT
hassl-3517	251	31	0.848	0.848	NUM
hassl-3517	251	32	)	)	PUNCT
hassl-3517	251	33	0.017	0.017	NUM
hassl-3517	251	34	(	(	PUNCT
hassl-3517	251	35	0.609	0.609	NUM
hassl-3517	251	36	)	)	PUNCT
hassl-3517	251	37	0.007	0.007	NUM
hassl-3517	251	38	(	(	PUNCT
hassl-3517	251	39	0.843	0.843	NUM
hassl-3517	251	40	)	)	PUNCT
hassl-3517	251	41	-0.002	-0.002	PUNCT
hassl-3517	251	42	(	(	PUNCT
hassl-3517	251	43	0.936	0.936	NUM
hassl-3517	251	44	)	)	PUNCT
hassl-3517	251	45	-0.023	-0.023	PUNCT
hassl-3517	251	46	(	(	PUNCT
hassl-3517	251	47	0.433	0.433	NUM
hassl-3517	251	48	)	)	PUNCT
hassl-3517	251	49	0.001	0.001	NUM
hassl-3517	251	50	(	(	PUNCT
hassl-3517	251	51	0.963	0.963	NUM
hassl-3517	251	52	)	)	PUNCT
hassl-3517	251	53	0.191	0.191	NUM
hassl-3517	251	54	*	*	PUNCT
hassl-3517	251	55	*	*	PUNCT
hassl-3517	251	56	*	*	PUNCT
hassl-3517	251	57	(	(	PUNCT
hassl-3517	251	58	0.000	0.000	NUM
hassl-3517	251	59	)	)	PUNCT
hassl-3517	251	60	1.000	1.000	NUM
hassl-3517	251	61	1.223	1.223	NUM
hassl-3517	251	62	0.818	0.818	NUM
hassl-3517	251	63	[	[	PUNCT
hassl-3517	251	64	10	10	NUM
hassl-3517	251	65	]	]	PUNCT
hassl-3517	251	66	big4	big4	PROPN
hassl-3517	251	67	0.008	0.008	NUM
hassl-3517	251	68	(	(	PUNCT
hassl-3517	251	69	0.815	0.815	NUM
hassl-3517	251	70	)	)	PUNCT
hassl-3517	251	71	-0.006	-0.006	X
hassl-3517	251	72	(	(	PUNCT
hassl-3517	251	73	0.850	0.850	NUM
hassl-3517	251	74	)	)	PUNCT
hassl-3517	251	75	0.017	0.017	NUM
hassl-3517	251	76	(	(	PUNCT
hassl-3517	251	77	0.626	0.626	NUM
hassl-3517	251	78	)	)	PUNCT
hassl-3517	251	79	0.006	0.006	NUM
hassl-3517	251	80	(	(	PUNCT
hassl-3517	251	81	0.870	0.870	NUM
hassl-3517	251	82	)	)	PUNCT
hassl-3517	251	83	-0.003	-0.003	NOUN
hassl-3517	251	84	(	(	PUNCT
hassl-3517	251	85	0.916	0.916	NUM
hassl-3517	251	86	)	)	PUNCT
hassl-3517	251	87	-0.007	-0.007	PUNCT
hassl-3517	251	88	(	(	PUNCT
hassl-3517	251	89	0.813	0.813	NUM
hassl-3517	251	90	)	)	PUNCT
hassl-3517	251	91	0.011	0.011	NUM
hassl-3517	251	92	(	(	PUNCT
hassl-3517	251	93	0.735	0.735	NUM
hassl-3517	251	94	)	)	PUNCT
hassl-3517	251	95	0.168	0.168	NUM
hassl-3517	251	96	*	*	PUNCT
hassl-3517	251	97	*	*	PUNCT
hassl-3517	251	98	*	*	PUNCT
hassl-3517	251	99	(	(	PUNCT
hassl-3517	251	100	0.000	0.000	NUM
hassl-3517	251	101	)	)	PUNCT
hassl-3517	251	102	0.017	0.017	NUM
hassl-3517	251	103	(	(	PUNCT
hassl-3517	251	104	0.597	0.597	NUM
hassl-3517	251	105	)	)	PUNCT
hassl-3517	251	106	1.000	1.000	NUM
hassl-3517	251	107	1.074	1.074	NUM
hassl-3517	251	108	0.931	0.931	NUM
hassl-3517	251	109	[	[	X
hassl-3517	251	110	11	11	NUM
hassl-3517	251	111	]	]	SYM
hassl-3517	251	112	lev	lev	NOUN
hassl-3517	251	113	-0.011	-0.011	PRON
hassl-3517	251	114	(	(	PUNCT
hassl-3517	251	115	0.756	0.756	NUM
hassl-3517	251	116	)	)	PUNCT
hassl-3517	251	117	-0.009	-0.009	NUM
hassl-3517	251	118	(	(	PUNCT
hassl-3517	251	119	0.786	0.786	NUM
hassl-3517	251	120	)	)	PUNCT
hassl-3517	251	121	-0.009	-0.009	NOUN
hassl-3517	251	122	(	(	PUNCT
hassl-3517	251	123	0.798	0.798	NUM
hassl-3517	251	124	)	)	PUNCT
hassl-3517	251	125	-0.010	-0.010	X
hassl-3517	251	126	(	(	PUNCT
hassl-3517	251	127	0.763	0.763	NUM
hassl-3517	251	128	)	)	PUNCT
hassl-3517	251	129	0.031	0.031	NUM
hassl-3517	251	130	(	(	PUNCT
hassl-3517	251	131	0.297	0.297	NUM
hassl-3517	251	132	)	)	PUNCT
hassl-3517	251	133	0.033	0.033	NUM
hassl-3517	251	134	(	(	PUNCT
hassl-3517	251	135	0.271	0.271	NUM
hassl-3517	251	136	)	)	PUNCT
hassl-3517	251	137	0.061	0.061	NUM
hassl-3517	251	138	*	*	PUNCT
hassl-3517	251	139	*	*	PUNCT
hassl-3517	251	140	(	(	PUNCT
hassl-3517	251	141	0.040	0.040	NUM
hassl-3517	251	142	)	)	PUNCT
hassl-3517	251	143	-0.095	-0.095	NOUN
hassl-3517	251	144	*	*	PUNCT
hassl-3517	251	145	*	*	PUNCT
hassl-3517	251	146	*	*	PUNCT
hassl-3517	251	147	(	(	PUNCT
hassl-3517	251	148	0.001	0.001	NUM
hassl-3517	251	149	)	)	PUNCT
hassl-3517	251	150	-0.010	-0.010	X
hassl-3517	251	151	(	(	PUNCT
hassl-3517	251	152	0.726	0.726	NUM
hassl-3517	251	153	)	)	PUNCT
hassl-3517	251	154	-0.017	-0.017	X
hassl-3517	251	155	(	(	PUNCT
hassl-3517	251	156	0.592	0.592	NUM
hassl-3517	251	157	)	)	PUNCT
hassl-3517	251	158	1.000	1.000	NUM
hassl-3517	251	159	1.039	1.039	NUM
hassl-3517	251	160	0.963	0.963	NUM
hassl-3517	251	161	[	[	X
hassl-3517	251	162	12	12	NUM
hassl-3517	251	163	]	]	X
hassl-3517	251	164	current	current	ADJ
hassl-3517	251	165	0.075	0.075	NUM
hassl-3517	251	166	*	*	PUNCT
hassl-3517	251	167	*	*	PUNCT
hassl-3517	251	168	(	(	PUNCT
hassl-3517	251	169	0.032	0.032	NUM
hassl-3517	251	170	)	)	PUNCT
hassl-3517	251	171	0.109	0.109	NUM
hassl-3517	252	1	*	*	PUNCT
hassl-3517	252	2	*	*	PUNCT
hassl-3517	252	3	*	*	PUNCT
hassl-3517	252	4	(	(	PUNCT
hassl-3517	252	5	0.001	0.001	NUM
hassl-3517	252	6	)	)	PUNCT
hassl-3517	252	7	0.112	0.112	NUM
hassl-3517	253	1	*	*	PUNCT
hassl-3517	253	2	*	*	PUNCT
hassl-3517	253	3	*	*	PUNCT
hassl-3517	253	4	(	(	PUNCT
hassl-3517	253	5	0.001	0.001	NUM
hassl-3517	253	6	)	)	PUNCT
hassl-3517	253	7	0.108	0.108	NUM
hassl-3517	253	8	*	*	PUNCT
hassl-3517	253	9	*	*	PUNCT
hassl-3517	253	10	*	*	PUNCT
hassl-3517	253	11	(	(	PUNCT
hassl-3517	253	12	0.001	0.001	NUM
hassl-3517	253	13	)	)	PUNCT
hassl-3517	253	14	-0.009	-0.009	NUM
hassl-3517	253	15	(	(	PUNCT
hassl-3517	253	16	0.752	0.752	NUM
hassl-3517	253	17	)	)	PUNCT
hassl-3517	253	18	-0.022	-0.022	NOUN
hassl-3517	254	1	(	(	PUNCT
hassl-3517	254	2	0.472	0.472	NUM
hassl-3517	254	3	)	)	PUNCT
hassl-3517	254	4	-0.016	-0.016	X
hassl-3517	254	5	(	(	PUNCT
hassl-3517	254	6	0.598	0.598	NUM
hassl-3517	254	7	)	)	PUNCT
hassl-3517	254	8	-0.099	-0.099	NOUN
hassl-3517	254	9	*	*	PUNCT
hassl-3517	254	10	*	*	PUNCT
hassl-3517	254	11	*	*	PUNCT
hassl-3517	254	12	(	(	PUNCT
hassl-3517	254	13	0.001	0.001	NUM
hassl-3517	254	14	)	)	PUNCT
hassl-3517	254	15	-0.031	-0.031	NOUN
hassl-3517	254	16	(	(	PUNCT
hassl-3517	254	17	0.295	0.295	NUM
hassl-3517	254	18	)	)	PUNCT
hassl-3517	254	19	-0.032	-0.032	ADP
hassl-3517	254	20	(	(	PUNCT
hassl-3517	254	21	0.313	0.313	NUM
hassl-3517	254	22	)	)	PUNCT
hassl-3517	254	23	-0.004	-0.004	PUNCT
hassl-3517	254	24	(	(	PUNCT
hassl-3517	254	25	0.888	0.888	NUM
hassl-3517	254	26	)	)	PUNCT
hassl-3517	254	27	1.000	1.000	NUM
hassl-3517	254	28	1.032	1.032	NUM
hassl-3517	254	29	0.969	0.969	NUM
hassl-3517	254	30	[	[	X
hassl-3517	254	31	13	13	NUM
hassl-3517	254	32	]	]	SYM
hassl-3517	254	33	loss	loss	NOUN
hassl-3517	254	34	-0.052	-0.052	X
hassl-3517	254	35	(	(	PUNCT
hassl-3517	254	36	0.137	0.137	NUM
hassl-3517	254	37	)	)	PUNCT
hassl-3517	254	38	-0.060	-0.060	NOUN
hassl-3517	254	39	*	*	PUNCT
hassl-3517	254	40	(	(	PUNCT
hassl-3517	254	41	0.076	0.076	NUM
hassl-3517	254	42	)	)	PUNCT
hassl-3517	254	43	-0.077	-0.077	PROPN
hassl-3517	254	44	*	*	PUNCT
hassl-3517	254	45	*	*	PUNCT
hassl-3517	254	46	(	(	PUNCT
hassl-3517	254	47	0.022	0.022	NUM
hassl-3517	254	48	)	)	PUNCT
hassl-3517	254	49	-0.060	-0.060	NOUN
hassl-3517	254	50	*	*	PUNCT
hassl-3517	254	51	(	(	PUNCT
hassl-3517	254	52	0.077	0.077	NUM
hassl-3517	254	53	)	)	PUNCT
hassl-3517	254	54	-0.057	-0.057	NOUN
hassl-3517	254	55	*	*	PUNCT
hassl-3517	254	56	(	(	PUNCT
hassl-3517	254	57	0.057	0.057	NUM
hassl-3517	254	58	)	)	PUNCT
hassl-3517	254	59	-0.029	-0.029	NOUN
hassl-3517	254	60	(	(	PUNCT
hassl-3517	254	61	0.331	0.331	NUM
hassl-3517	254	62	)	)	PUNCT
hassl-3517	254	63	0.007	0.007	NUM
hassl-3517	254	64	(	(	PUNCT
hassl-3517	254	65	0.814	0.814	NUM
hassl-3517	254	66	)	)	PUNCT
hassl-3517	254	67	-0.177	-0.177	PUNCT
hassl-3517	255	1	*	*	PUNCT
hassl-3517	255	2	*	*	PUNCT
hassl-3517	255	3	*	*	PUNCT
hassl-3517	255	4	(	(	PUNCT
hassl-3517	255	5	0.000	0.000	NUM
hassl-3517	255	6	)	)	PUNCT
hassl-3517	255	7	-0.392	-0.392	PROPN
hassl-3517	255	8	*	*	PUNCT
hassl-3517	255	9	*	*	PUNCT
hassl-3517	255	10	*	*	PUNCT
hassl-3517	255	11	(	(	PUNCT
hassl-3517	255	12	0.000	0.000	NUM
hassl-3517	255	13	)	)	PUNCT
hassl-3517	255	14	-0.027	-0.027	X
hassl-3517	255	15	(	(	PUNCT
hassl-3517	255	16	0.397	0.397	NUM
hassl-3517	255	17	)	)	PUNCT
hassl-3517	255	18	-0.005	-0.005	PUNCT
hassl-3517	255	19	(	(	PUNCT
hassl-3517	255	20	0.863	0.863	NUM
hassl-3517	255	21	)	)	PUNCT
hassl-3517	255	22	0.056	0.056	NUM
hassl-3517	255	23	*	*	PUNCT
hassl-3517	255	24	(	(	PUNCT
hassl-3517	255	25	0.061	0.061	NUM
hassl-3517	255	26	)	)	PUNCT
hassl-3517	255	27	1.000	1.000	NUM
hassl-3517	255	28	1.259	1.259	NUM
hassl-3517	255	29	0.794	0.794	NUM
hassl-3517	255	30	[	[	X
hassl-3517	255	31	14	14	NUM
hassl-3517	255	32	]	]	X
hassl-3517	255	33	ppe	ppe	PROPN
hassl-3517	255	34	0.010	0.010	NUM
hassl-3517	255	35	(	(	PUNCT
hassl-3517	255	36	0.772	0.772	NUM
hassl-3517	255	37	)	)	PUNCT
hassl-3517	255	38	-0.008	-0.008	NOUN
hassl-3517	255	39	(	(	PUNCT
hassl-3517	255	40	0.810	0.810	NUM
hassl-3517	255	41	)	)	PUNCT
hassl-3517	255	42	0.022	0.022	NUM
hassl-3517	255	43	(	(	PUNCT
hassl-3517	255	44	0.508	0.508	NUM
hassl-3517	255	45	)	)	PUNCT
hassl-3517	255	46	0.013	0.013	NUM
hassl-3517	255	47	(	(	PUNCT
hassl-3517	255	48	0.692	0.692	NUM
hassl-3517	255	49	)	)	PUNCT
hassl-3517	255	50	-0.029	-0.029	NOUN
hassl-3517	255	51	(	(	PUNCT
hassl-3517	255	52	0.326	0.326	NUM
hassl-3517	255	53	)	)	PUNCT
hassl-3517	255	54	-0.019	-0.019	PUNCT
hassl-3517	255	55	(	(	PUNCT
hassl-3517	255	56	0.534	0.534	NUM
hassl-3517	255	57	)	)	PUNCT
hassl-3517	255	58	0.054	0.054	NUM
hassl-3517	255	59	*	*	PUNCT
hassl-3517	255	60	(	(	PUNCT
hassl-3517	255	61	0.071	0.071	NUM
hassl-3517	255	62	)	)	PUNCT
hassl-3517	255	63	0.017	0.017	NUM
hassl-3517	255	64	(	(	PUNCT
hassl-3517	255	65	0.564	0.564	NUM
hassl-3517	255	66	)	)	PUNCT
hassl-3517	255	67	-0.039	-0.039	NOUN
hassl-3517	255	68	(	(	PUNCT
hassl-3517	255	69	0.190	0.190	NUM
hassl-3517	255	70	)	)	PUNCT
hassl-3517	255	71	0.066	0.066	NUM
hassl-3517	255	72	*	*	PUNCT
hassl-3517	255	73	*	*	PUNCT
hassl-3517	255	74	(	(	PUNCT
hassl-3517	255	75	0.037	0.037	NUM
hassl-3517	255	76	)	)	PUNCT
hassl-3517	255	77	-0.040	-0.040	NUM
hassl-3517	255	78	(	(	PUNCT
hassl-3517	255	79	0.178	0.178	NUM
hassl-3517	255	80	)	)	PUNCT
hassl-3517	255	81	-0.046	-0.046	X
hassl-3517	255	82	(	(	PUNCT
hassl-3517	255	83	0.121	0.121	NUM
hassl-3517	255	84	)	)	PUNCT
hassl-3517	255	85	0.143	0.143	NUM
hassl-3517	255	86	*	*	PUNCT
hassl-3517	256	1	*	*	PUNCT
hassl-3517	256	2	*	*	PUNCT
hassl-3517	256	3	(	(	PUNCT
hassl-3517	256	4	0.000	0.000	NUM
hassl-3517	256	5	)	)	PUNCT
hassl-3517	256	6	1.000	1.000	NUM
hassl-3517	256	7	1.422	1.422	NUM
hassl-3517	256	8	0.703	0.703	NUM
hassl-3517	256	9	[	[	X
hassl-3517	256	10	15	15	NUM
hassl-3517	256	11	]	]	PUNCT
hassl-3517	256	12	cashta	cashta	NOUN
hassl-3517	256	13	0.046	0.046	NUM
hassl-3517	256	14	(	(	PUNCT
hassl-3517	256	15	0.188	0.188	NUM
hassl-3517	256	16	)	)	PUNCT
hassl-3517	256	17	0.053	0.053	NUM
hassl-3517	256	18	(	(	PUNCT
hassl-3517	256	19	0.119	0.119	NUM
hassl-3517	256	20	)	)	PUNCT
hassl-3517	256	21	0.039	0.039	NUM
hassl-3517	256	22	(	(	PUNCT
hassl-3517	256	23	0.254	0.254	NUM
hassl-3517	256	24	)	)	PUNCT
hassl-3517	256	25	0.052	0.052	NUM
hassl-3517	256	26	(	(	PUNCT
hassl-3517	256	27	0.125	0.125	NUM
hassl-3517	256	28	)	)	PUNCT
hassl-3517	256	29	0.043	0.043	NUM
hassl-3517	256	30	(	(	PUNCT
hassl-3517	256	31	0.151	0.151	NUM
hassl-3517	256	32	)	)	PUNCT
hassl-3517	256	33	0.037	0.037	NUM
hassl-3517	256	34	(	(	PUNCT
hassl-3517	256	35	0.212	0.212	NUM
hassl-3517	256	36	)	)	PUNCT
hassl-3517	256	37	-0.022	-0.022	NOUN
hassl-3517	257	1	(	(	PUNCT
hassl-3517	257	2	0.458	0.458	NUM
hassl-3517	257	3	)	)	PUNCT
hassl-3517	257	4	-0.052	-0.052	X
hassl-3517	257	5	*	*	PUNCT
hassl-3517	257	6	(	(	PUNCT
hassl-3517	257	7	0.083	0.083	NUM
hassl-3517	257	8	)	)	PUNCT
hassl-3517	257	9	0.101	0.101	NUM
hassl-3517	257	10	*	*	PUNCT
hassl-3517	257	11	*	*	PUNCT
hassl-3517	257	12	*	*	PUNCT
hassl-3517	257	13	(	(	PUNCT
hassl-3517	257	14	0.001	0.001	NUM
hassl-3517	257	15	)	)	PUNCT
hassl-3517	257	16	0.047	0.047	NUM
hassl-3517	257	17	(	(	PUNCT
hassl-3517	257	18	0.138	0.138	NUM
hassl-3517	257	19	)	)	PUNCT
hassl-3517	257	20	-0.015	-0.015	PUNCT
hassl-3517	257	21	(	(	PUNCT
hassl-3517	257	22	0.619	0.619	NUM
hassl-3517	257	23	)	)	PUNCT
hassl-3517	257	24	0.080	0.080	NUM
hassl-3517	257	25	*	*	PUNCT
hassl-3517	257	26	*	*	PUNCT
hassl-3517	257	27	*	*	PUNCT
hassl-3517	257	28	(	(	PUNCT
hassl-3517	257	29	0.007	0.007	NUM
hassl-3517	257	30	)	)	PUNCT
hassl-3517	257	31	-0.172	-0.172	NOUN
hassl-3517	258	1	*	*	PUNCT
hassl-3517	258	2	*	*	PUNCT
hassl-3517	258	3	*	*	PUNCT
hassl-3517	258	4	(	(	PUNCT
hassl-3517	258	5	0.000	0.000	NUM
hassl-3517	258	6	)	)	PUNCT
hassl-3517	258	7	-0.322	-0.322	PUNCT
hassl-3517	259	1	*	*	PUNCT
hassl-3517	259	2	*	*	PUNCT
hassl-3517	259	3	*	*	PUNCT
hassl-3517	259	4	(	(	PUNCT
hassl-3517	259	5	0.000	0.000	NUM
hassl-3517	259	6	)	)	PUNCT
hassl-3517	259	7	1.000	1.000	NUM
hassl-3517	259	8	1.165	1.165	NUM
hassl-3517	259	9	0.858	0.858	NUM
hassl-3517	259	10	[	[	SYM
hassl-3517	259	11	16	16	NUM
hassl-3517	259	12	[	[	PUNCT
hassl-3517	259	13	indcomsize	indcomsize	VERB
hassl-3517	259	14	0.029	0.029	NUM
hassl-3517	259	15	(	(	PUNCT
hassl-3517	259	16	0.403	0.403	NUM
hassl-3517	259	17	)	)	PUNCT
hassl-3517	259	18	0.012	0.012	NUM
hassl-3517	259	19	(	(	PUNCT
hassl-3517	259	20	0.718	0.718	NUM
hassl-3517	259	21	)	)	PUNCT
hassl-3517	259	22	0.023	0.023	NUM
hassl-3517	259	23	(	(	PUNCT
hassl-3517	259	24	0.492	0.492	NUM
hassl-3517	259	25	)	)	PUNCT
hassl-3517	259	26	0.016	0.016	NUM
hassl-3517	259	27	(	(	PUNCT
hassl-3517	259	28	0.640	0.640	NUM
hassl-3517	259	29	)	)	PUNCT
hassl-3517	259	30	0.087	0.087	NUM
hassl-3517	259	31	*	*	PUNCT
hassl-3517	259	32	*	*	PUNCT
hassl-3517	259	33	*	*	PUNCT
hassl-3517	259	34	(	(	PUNCT
hassl-3517	259	35	0.003	0.003	NUM
hassl-3517	259	36	)	)	PUNCT
hassl-3517	259	37	0.122	0.122	NUM
hassl-3517	259	38	*	*	PUNCT
hassl-3517	259	39	*	*	PUNCT
hassl-3517	259	40	*	*	PUNCT
hassl-3517	259	41	(	(	PUNCT
hassl-3517	259	42	0.000	0.000	NUM
hassl-3517	259	43	)	)	PUNCT
hassl-3517	259	44	0.013	0.013	NUM
hassl-3517	259	45	(	(	PUNCT
hassl-3517	259	46	0.672	0.672	NUM
hassl-3517	259	47	)	)	PUNCT
hassl-3517	259	48	0.022	0.022	NUM
hassl-3517	259	49	(	(	PUNCT
hassl-3517	259	50	0.455	0.455	NUM
hassl-3517	259	51	)	)	PUNCT
hassl-3517	259	52	-0.054	-0.054	NOUN
hassl-3517	259	53	*	*	PUNCT
hassl-3517	259	54	(	(	PUNCT
hassl-3517	259	55	0.072	0.072	NUM
hassl-3517	259	56	)	)	PUNCT
hassl-3517	259	57	-0.007	-0.007	PUNCT
hassl-3517	259	58	(	(	PUNCT
hassl-3517	259	59	0.830	0.830	NUM
hassl-3517	259	60	)	)	PUNCT
hassl-3517	259	61	-0.026	-0.026	PUNCT
hassl-3517	259	62	(	(	PUNCT
hassl-3517	259	63	0.388	0.388	NUM
hassl-3517	259	64	)	)	PUNCT
hassl-3517	259	65	-0.013	-0.013	PUNCT
hassl-3517	259	66	(	(	PUNCT
hassl-3517	259	67	0.652	0.652	NUM
hassl-3517	259	68	)	)	PUNCT
hassl-3517	259	69	0.067	0.067	NUM
hassl-3517	259	70	*	*	PUNCT
hassl-3517	259	71	*	*	PUNCT
hassl-3517	259	72	(	(	PUNCT
hassl-3517	259	73	0.024	0.024	NUM
hassl-3517	259	74	)	)	PUNCT
hassl-3517	259	75	0.022	0.022	NUM
hassl-3517	259	76	(	(	PUNCT
hassl-3517	259	77	0.464	0.464	NUM
hassl-3517	259	78	)	)	PUNCT
hassl-3517	259	79	-0.005	-0.005	PUNCT
hassl-3517	259	80	(	(	PUNCT
hassl-3517	259	81	0.870	0.870	NUM
hassl-3517	259	82	)	)	PUNCT
hassl-3517	259	83	1.000	1.000	NUM
hassl-3517	259	84	1.046	1.046	NUM
hassl-3517	259	85	0.956	0.956	NUM
hassl-3517	259	86	note	note	NOUN
hassl-3517	259	87	:	:	PUNCT
hassl-3517	259	88	p	p	X
hassl-3517	259	89	-	-	PUNCT
hassl-3517	259	90	values	value	NOUN
hassl-3517	259	91	in	in	ADP
hassl-3517	259	92	parentheses	parenthesis	NOUN
hassl-3517	259	93	.	.	PUNCT
hassl-3517	260	1	*	*	PUNCT
hassl-3517	261	1	p	p	X
hassl-3517	261	2	<	<	X
hassl-3517	261	3	0.1	0.1	NUM
hassl-3517	261	4	,	,	PUNCT
hassl-3517	261	5	*	*	PUNCT
hassl-3517	261	6	*	*	PUNCT
hassl-3517	261	7	p	p	X
hassl-3517	261	8	<	<	X
hassl-3517	261	9	0.05	0.05	NUM
hassl-3517	261	10	,	,	PUNCT
hassl-3517	261	11	*	*	PUNCT
hassl-3517	261	12	*	*	PUNCT
hassl-3517	261	13	*	*	PUNCT
hassl-3517	261	14	p	p	X
hassl-3517	261	15	<	<	X
hassl-3517	261	16	0.01	0.01	NUM
hassl-3517	261	17	.	.	PUNCT
hassl-3517	262	1	humanities	humanity	NOUN
hassl-3517	262	2	and	and	CCONJ
hassl-3517	262	3	social	social	ADJ
hassl-3517	262	4	sciences	science	NOUN
hassl-3517	262	5	letters	letter	NOUN
hassl-3517	262	6	,	,	PUNCT
hassl-3517	262	7	2023	2023	NUM
hassl-3517	262	8	,	,	PUNCT
hassl-3517	262	9	11(4	11(4	NUM
hassl-3517	262	10	):	):	PUNCT
hassl-3517	262	11	377	377	NUM
hassl-3517	262	12	-	-	SYM
hassl-3517	262	13	398	398	NUM
hassl-3517	262	14	388	388	NUM
hassl-3517	262	15	©	©	PROPN
hassl-3517	262	16	2023conscientia	2023conscientia	NUM
hassl-3517	262	17	beam	beam	NOUN
hassl-3517	262	18	.	.	PUNCT
hassl-3517	263	1	all	all	DET
hassl-3517	263	2	rights	right	NOUN
hassl-3517	263	3	reserved	reserve	VERB
hassl-3517	263	4	.	.	PUNCT
hassl-3517	264	1	4.2	4.2	NUM
hassl-3517	264	2	.	.	PUNCT
hassl-3517	264	3	main	main	ADJ
hassl-3517	264	4	analysis	analysis	NOUN
hassl-3517	264	5	table	table	NOUN
hassl-3517	264	6	6	6	NUM
hassl-3517	264	7	presents	present	VERB
hassl-3517	264	8	the	the	DET
hassl-3517	264	9	regression	regression	NOUN
hassl-3517	264	10	estimates	estimate	NOUN
hassl-3517	264	11	for	for	ADP
hassl-3517	264	12	the	the	DET
hassl-3517	264	13	four	four	NUM
hassl-3517	264	14	proxies	proxy	NOUN
hassl-3517	264	15	for	for	ADP
hassl-3517	264	16	readability	readability	NOUN
hassl-3517	264	17	.	.	PUNCT
hassl-3517	265	1	the	the	DET
hassl-3517	265	2	results	result	NOUN
hassl-3517	265	3	in	in	ADP
hassl-3517	265	4	columns	column	NOUN
hassl-3517	265	5	(	(	PUNCT
hassl-3517	265	6	5	5	NUM
hassl-3517	265	7	)	)	PUNCT
hassl-3517	265	8	,	,	PUNCT
hassl-3517	265	9	(	(	PUNCT
hassl-3517	265	10	6	6	NUM
hassl-3517	265	11	)	)	PUNCT
hassl-3517	265	12	,	,	PUNCT
hassl-3517	265	13	(	(	PUNCT
hassl-3517	265	14	7	7	NUM
hassl-3517	265	15	)	)	PUNCT
hassl-3517	265	16	,	,	PUNCT
hassl-3517	265	17	and	and	CCONJ
hassl-3517	265	18	(	(	PUNCT
hassl-3517	265	19	8)	8)	NUM
hassl-3517	265	20	,	,	PUNCT
hassl-3517	265	21	estimates	estimate	NOUN
hassl-3517	265	22	of	of	ADP
hassl-3517	265	23	the	the	DET
hassl-3517	265	24	proximity*lnfee	proximity*lnfee	NOUN
hassl-3517	265	25	interaction	interaction	NOUN
hassl-3517	265	26	show	show	VERB
hassl-3517	265	27	a	a	DET
hassl-3517	265	28	negative	negative	ADJ
hassl-3517	265	29	and	and	CCONJ
hassl-3517	265	30	significant	significant	ADJ
hassl-3517	265	31	coefficient	coefficient	NOUN
hassl-3517	265	32	,	,	PUNCT
hassl-3517	265	33	where	where	SCONJ
hassl-3517	265	34	proximity	proximity	NOUN
hassl-3517	265	35	as	as	ADP
hassl-3517	265	36	a	a	DET
hassl-3517	265	37	non	non	ADJ
hassl-3517	265	38	-	-	ADJ
hassl-3517	265	39	interaction	interaction	ADJ
hassl-3517	265	40	model	model	NOUN
hassl-3517	265	41	(	(	PUNCT
hassl-3517	265	42	coef	coef	PROPN
hassl-3517	265	43	.	.	PUNCT
hassl-3517	266	1	=	=	PUNCT
hassl-3517	266	2	-0.000	-0.000	PROPN
hassl-3517	266	3	,	,	PUNCT
hassl-3517	266	4	t	t	NOUN
hassl-3517	266	5	=	=	PUNCT
hassl-3517	266	6	-2.03	-2.03	PROPN
hassl-3517	266	7	)	)	PUNCT
hassl-3517	266	8	for	for	ADP
hassl-3517	266	9	flesch	flesch	PROPN
hassl-3517	266	10	,	,	PUNCT
hassl-3517	266	11	(	(	PUNCT
hassl-3517	266	12	coef	coef	PROPN
hassl-3517	266	13	.	.	PUNCT
hassl-3517	267	1	=	=	PUNCT
hassl-3517	267	2	-0.000	-0.000	PROPN
hassl-3517	267	3	,	,	PUNCT
hassl-3517	267	4	t	t	NOUN
hassl-3517	267	5	=	=	SYM
hassl-3517	267	6	-2.66	-2.66	X
hassl-3517	267	7	)	)	PUNCT
hassl-3517	267	8	for	for	ADP
hassl-3517	267	9	kincaid	kincaid	PROPN
hassl-3517	267	10	,	,	PUNCT
hassl-3517	267	11	(	(	PUNCT
hassl-3517	267	12	coef	coef	PROPN
hassl-3517	267	13	.	.	PUNCT
hassl-3517	268	1	=	=	PUNCT
hassl-3517	268	2	-0.000	-0.000	PROPN
hassl-3517	268	3	,	,	PUNCT
hassl-3517	268	4	t	t	NOUN
hassl-3517	268	5	=	=	SYM
hassl-3517	268	6	-2.06	-2.06	NOUN
hassl-3517	268	7	)	)	PUNCT
hassl-3517	268	8	for	for	ADP
hassl-3517	268	9	fog	fog	PROPN
hassl-3517	268	10	,	,	PUNCT
hassl-3517	268	11	and	and	CCONJ
hassl-3517	268	12	(	(	PUNCT
hassl-3517	268	13	coef	coef	PROPN
hassl-3517	268	14	.	.	PUNCT
hassl-3517	269	1	=	=	PUNCT
hassl-3517	269	2	-0.000	-0.000	PROPN
hassl-3517	269	3	,	,	PUNCT
hassl-3517	269	4	t	t	NOUN
hassl-3517	269	5	=	=	SYM
hassl-3517	269	6	-2.66	-2.66	X
hassl-3517	269	7	)	)	PUNCT
hassl-3517	269	8	with	with	ADP
hassl-3517	269	9	a	a	DET
hassl-3517	269	10	level	level	NOUN
hassl-3517	269	11	of	of	ADP
hassl-3517	269	12	5	5	NUM
hassl-3517	269	13	%	%	NOUN
hassl-3517	269	14	for	for	ADP
hassl-3517	269	15	flesch	flesch	PROPN
hassl-3517	269	16	and	and	CCONJ
hassl-3517	269	17	fog	fog	PROPN
hassl-3517	269	18	,	,	PUNCT
hassl-3517	269	19	while	while	SCONJ
hassl-3517	269	20	the	the	DET
hassl-3517	269	21	significance	significance	NOUN
hassl-3517	269	22	level	level	NOUN
hassl-3517	269	23	is	be	AUX
hassl-3517	269	24	1	1	NUM
hassl-3517	269	25	%	%	NOUN
hassl-3517	269	26	for	for	ADP
hassl-3517	269	27	kincaid	kincaid	PROPN
hassl-3517	269	28	and	and	CCONJ
hassl-3517	269	29	smog	smog	NOUN
hassl-3517	269	30	.	.	PUNCT
hassl-3517	270	1	in	in	ADP
hassl-3517	270	2	addition	addition	NOUN
hassl-3517	270	3	,	,	PUNCT
hassl-3517	270	4	the	the	DET
hassl-3517	270	5	interaction	interaction	NOUN
hassl-3517	270	6	model	model	NOUN
hassl-3517	270	7	(	(	PUNCT
hassl-3517	270	8	proximity*lnfee	proximity*lnfee	NOUN
hassl-3517	270	9	)	)	PUNCT
hassl-3517	270	10	shows	show	VERB
hassl-3517	270	11	a	a	DET
hassl-3517	270	12	certain	certain	ADJ
hassl-3517	270	13	significance	significance	NOUN
hassl-3517	270	14	value	value	NOUN
hassl-3517	270	15	,	,	PUNCT
hassl-3517	270	16	where	where	SCONJ
hassl-3517	270	17	(	(	PUNCT
hassl-3517	270	18	coef	coef	PROPN
hassl-3517	270	19	.	.	PUNCT
hassl-3517	271	1	=	=	PUNCT
hassl-3517	271	2	-0.000	-0.000	PROPN
hassl-3517	271	3	,	,	PUNCT
hassl-3517	271	4	t	t	NOUN
hassl-3517	271	5	=	=	SYM
hassl-3517	271	6	-1.77	-1.77	ADJ
hassl-3517	271	7	)	)	PUNCT
hassl-3517	271	8	for	for	ADP
hassl-3517	271	9	flesch	flesch	PROPN
hassl-3517	271	10	,	,	PUNCT
hassl-3517	271	11	(	(	PUNCT
hassl-3517	271	12	coef	coef	PROPN
hassl-3517	271	13	.	.	PUNCT
hassl-3517	272	1	=	=	PUNCT
hassl-3517	272	2	-0.000	-0.000	PROPN
hassl-3517	272	3	,	,	PUNCT
hassl-3517	272	4	t	t	NOUN
hassl-3517	272	5	=	=	SYM
hassl-3517	272	6	-2.85	-2.85	NUM
hassl-3517	272	7	)	)	PUNCT
hassl-3517	272	8	for	for	ADP
hassl-3517	272	9	kincaid	kincaid	PROPN
hassl-3517	272	10	,	,	PUNCT
hassl-3517	272	11	(	(	PUNCT
hassl-3517	272	12	coef	coef	PROPN
hassl-3517	272	13	.	.	PUNCT
hassl-3517	273	1	=	=	PUNCT
hassl-3517	273	2	-0.000	-0.000	PROPN
hassl-3517	273	3	,	,	PUNCT
hassl-3517	273	4	t	t	NOUN
hassl-3517	273	5	=	=	SYM
hassl-3517	273	6	-1.76	-1.76	NUM
hassl-3517	273	7	)	)	PUNCT
hassl-3517	273	8	is	be	AUX
hassl-3517	273	9	fog	fog	PROPN
hassl-3517	273	10	,	,	PUNCT
hassl-3517	273	11	and	and	CCONJ
hassl-3517	273	12	(	(	PUNCT
hassl-3517	273	13	coef	coef	PROPN
hassl-3517	273	14	.	.	PUNCT
hassl-3517	274	1	=	=	PUNCT
hassl-3517	274	2	-0.000	-0.000	PROPN
hassl-3517	274	3	,	,	PUNCT
hassl-3517	274	4	t	t	NOUN
hassl-3517	274	5	=	=	SYM
hassl-3517	274	6	-2.07	-2.07	X
hassl-3517	274	7	)	)	PUNCT
hassl-3517	274	8	is	be	AUX
hassl-3517	274	9	smog	smog	NOUN
hassl-3517	274	10	,	,	PUNCT
hassl-3517	274	11	where	where	SCONJ
hassl-3517	274	12	the	the	DET
hassl-3517	274	13	significance	significance	NOUN
hassl-3517	274	14	level	level	NOUN
hassl-3517	274	15	of	of	ADP
hassl-3517	274	16	flesch	flesch	PROPN
hassl-3517	274	17	and	and	CCONJ
hassl-3517	274	18	fog	fog	NOUN
hassl-3517	274	19	is	be	AUX
hassl-3517	274	20	10	10	NUM
hassl-3517	274	21	%	%	NOUN
hassl-3517	274	22	,	,	PUNCT
hassl-3517	274	23	while	while	SCONJ
hassl-3517	274	24	,	,	PUNCT
hassl-3517	274	25	kincaid	kincaid	PROPN
hassl-3517	274	26	is	be	AUX
hassl-3517	274	27	1	1	NUM
hassl-3517	274	28	%	%	NOUN
hassl-3517	274	29	and	and	CCONJ
hassl-3517	274	30	smog	smog	NOUN
hassl-3517	274	31	is	be	AUX
hassl-3517	274	32	5	5	NUM
hassl-3517	274	33	%	%	NOUN
hassl-3517	274	34	.	.	PUNCT
hassl-3517	275	1	based	base	VERB
hassl-3517	275	2	on	on	ADP
hassl-3517	275	3	these	these	DET
hassl-3517	275	4	results	result	NOUN
hassl-3517	275	5	,	,	PUNCT
hassl-3517	275	6	our	our	PRON
hassl-3517	275	7	study	study	NOUN
hassl-3517	275	8	explains	explain	VERB
hassl-3517	275	9	that	that	SCONJ
hassl-3517	275	10	the	the	DET
hassl-3517	275	11	closeness	closeness	NOUN
hassl-3517	275	12	of	of	ADP
hassl-3517	275	13	the	the	DET
hassl-3517	275	14	auditor	auditor	NOUN
hassl-3517	275	15	and	and	CCONJ
hassl-3517	275	16	his	his	PRON
hassl-3517	275	17	client	client	NOUN
hassl-3517	275	18	will	will	AUX
hassl-3517	275	19	affect	affect	VERB
hassl-3517	275	20	the	the	DET
hassl-3517	275	21	readability	readability	NOUN
hassl-3517	275	22	of	of	ADP
hassl-3517	275	23	the	the	DET
hassl-3517	275	24	financial	financial	ADJ
hassl-3517	275	25	statement	statement	NOUN
hassl-3517	275	26	footnotes	footnote	NOUN
hassl-3517	275	27	.	.	PUNCT
hassl-3517	276	1	furthermore	furthermore	ADV
hassl-3517	276	2	,	,	PUNCT
hassl-3517	276	3	while	while	SCONJ
hassl-3517	276	4	the	the	DET
hassl-3517	276	5	client	client	NOUN
hassl-3517	276	6	charges	charge	VERB
hassl-3517	276	7	a	a	DET
hassl-3517	276	8	higher	high	ADJ
hassl-3517	276	9	audit	audit	NOUN
hassl-3517	276	10	fee	fee	NOUN
hassl-3517	276	11	,	,	PUNCT
hassl-3517	276	12	the	the	DET
hassl-3517	276	13	readability	readability	NOUN
hassl-3517	276	14	of	of	ADP
hassl-3517	276	15	the	the	DET
hassl-3517	276	16	financial	financial	ADJ
hassl-3517	276	17	statement	statement	NOUN
hassl-3517	276	18	footnotes	footnote	NOUN
hassl-3517	276	19	will	will	AUX
hassl-3517	276	20	increase	increase	VERB
hassl-3517	276	21	,	,	PUNCT
hassl-3517	276	22	or	or	CCONJ
hassl-3517	276	23	,	,	PUNCT
hassl-3517	276	24	in	in	ADP
hassl-3517	276	25	other	other	ADJ
hassl-3517	276	26	words	word	NOUN
hassl-3517	276	27	,	,	PUNCT
hassl-3517	276	28	they	they	PRON
hassl-3517	276	29	will	will	AUX
hassl-3517	276	30	be	be	AUX
hassl-3517	276	31	easier	easy	ADJ
hassl-3517	276	32	to	to	PART
hassl-3517	276	33	read	read	VERB
hassl-3517	276	34	.	.	PUNCT
hassl-3517	277	1	table	table	NOUN
hassl-3517	277	2	6	6	NUM
hassl-3517	277	3	.	.	PUNCT
hassl-3517	278	1	ordinary	ordinary	ADJ
hassl-3517	278	2	least	least	ADJ
hassl-3517	278	3	square	square	ADJ
hassl-3517	278	4	analysis	analysis	NOUN
hassl-3517	278	5	(	(	PUNCT
hassl-3517	278	6	ols	ol	NOUN
hassl-3517	278	7	)	)	PUNCT
hassl-3517	278	8	.	.	PUNCT
hassl-3517	279	1	variables	variable	NOUN
hassl-3517	279	2	(	(	PUNCT
hassl-3517	279	3	1	1	NUM
hassl-3517	279	4	)	)	PUNCT
hassl-3517	279	5	(	(	PUNCT
hassl-3517	279	6	2	2	NUM
hassl-3517	279	7	)	)	PUNCT
hassl-3517	279	8	(	(	PUNCT
hassl-3517	279	9	3	3	X
hassl-3517	279	10	)	)	PUNCT
hassl-3517	279	11	(	(	PUNCT
hassl-3517	279	12	4	4	NUM
hassl-3517	279	13	)	)	PUNCT
hassl-3517	279	14	(	(	PUNCT
hassl-3517	279	15	5	5	NUM
hassl-3517	279	16	)	)	PUNCT
hassl-3517	279	17	(	(	PUNCT
hassl-3517	279	18	6	6	NUM
hassl-3517	279	19	)	)	PUNCT
hassl-3517	279	20	(	(	PUNCT
hassl-3517	279	21	7	7	NUM
hassl-3517	279	22	)	)	PUNCT
hassl-3517	279	23	(	(	PUNCT
hassl-3517	279	24	8)	8)	NUM
hassl-3517	279	25	fkgl	fkgl	NOUN
hassl-3517	279	26	fkri	fkri	PROPN
hassl-3517	279	27	gfri	gfri	PROPN
hassl-3517	279	28	smog	smog	PROPN
hassl-3517	279	29	fkgl	fkgl	PROPN
hassl-3517	279	30	fkri	fkri	PROPN
hassl-3517	279	31	gfri	gfri	PROPN
hassl-3517	279	32	smog	smog	PROPN
hassl-3517	279	33	intercept	intercept	PROPN
hassl-3517	279	34	1.263	1.263	NUM
hassl-3517	279	35	(	(	PUNCT
hassl-3517	279	36	0.75	0.75	NUM
hassl-3517	279	37	)	)	PUNCT
hassl-3517	279	38	0.852	0.852	NUM
hassl-3517	279	39	(	(	PUNCT
hassl-3517	279	40	0.51	0.51	NUM
hassl-3517	279	41	)	)	PUNCT
hassl-3517	279	42	1.568	1.568	NUM
hassl-3517	279	43	(	(	PUNCT
hassl-3517	279	44	1.06	1.06	NUM
hassl-3517	279	45	)	)	PUNCT
hassl-3517	279	46	0.660	0.660	NUM
hassl-3517	279	47	(	(	PUNCT
hassl-3517	279	48	0.40	0.40	NUM
hassl-3517	279	49	)	)	PUNCT
hassl-3517	279	50	1.150	1.150	NUM
hassl-3517	279	51	(	(	PUNCT
hassl-3517	279	52	0.66	0.66	NUM
hassl-3517	279	53	)	)	PUNCT
hassl-3517	279	54	0.729	0.729	NUM
hassl-3517	279	55	(	(	PUNCT
hassl-3517	279	56	0.42	0.42	NUM
hassl-3517	279	57	)	)	PUNCT
hassl-3517	279	58	1.436	1.436	NUM
hassl-3517	279	59	(	(	PUNCT
hassl-3517	279	60	0.94	0.94	NUM
hassl-3517	279	61	)	)	PUNCT
hassl-3517	279	62	0.450	0.450	NUM
hassl-3517	279	63	(	(	PUNCT
hassl-3517	279	64	0.26	0.26	NUM
hassl-3517	279	65	)	)	PUNCT
hassl-3517	279	66	proximity	proximity	NOUN
hassl-3517	279	67	-0.000	-0.000	PUNCT
hassl-3517	279	68	*	*	PUNCT
hassl-3517	279	69	*	*	PUNCT
hassl-3517	279	70	(	(	PUNCT
hassl-3517	279	71	-2.03	-2.03	ADJ
hassl-3517	279	72	)	)	PUNCT
hassl-3517	279	73	-0.000	-0.000	PUNCT
hassl-3517	279	74	*	*	PUNCT
hassl-3517	279	75	*	*	PUNCT
hassl-3517	279	76	*	*	PUNCT
hassl-3517	279	77	(	(	PUNCT
hassl-3517	279	78	-2.66	-2.66	NOUN
hassl-3517	279	79	)	)	PUNCT
hassl-3517	279	80	-0.000	-0.000	PUNCT
hassl-3517	279	81	*	*	PUNCT
hassl-3517	279	82	*	*	PUNCT
hassl-3517	279	83	(	(	PUNCT
hassl-3517	279	84	-2.06	-2.06	NOUN
hassl-3517	279	85	)	)	PUNCT
hassl-3517	279	86	-0.000	-0.000	PUNCT
hassl-3517	279	87	*	*	PUNCT
hassl-3517	279	88	*	*	PUNCT
hassl-3517	279	89	*	*	PUNCT
hassl-3517	279	90	(	(	PUNCT
hassl-3517	279	91	-2.66	-2.66	NOUN
hassl-3517	279	92	)	)	PUNCT
hassl-3517	279	93	-0.000	-0.000	PUNCT
hassl-3517	279	94	*	*	PUNCT
hassl-3517	279	95	*	*	PUNCT
hassl-3517	279	96	(	(	PUNCT
hassl-3517	279	97	-2.04	-2.04	NUM
hassl-3517	279	98	)	)	PUNCT
hassl-3517	279	99	-0.000	-0.000	PUNCT
hassl-3517	279	100	*	*	PUNCT
hassl-3517	279	101	*	*	PUNCT
hassl-3517	279	102	*	*	PUNCT
hassl-3517	279	103	(	(	PUNCT
hassl-3517	279	104	-2.67	-2.67	NOUN
hassl-3517	279	105	)	)	PUNCT
hassl-3517	279	106	-0.000	-0.000	PUNCT
hassl-3517	279	107	*	*	PUNCT
hassl-3517	279	108	*	*	PUNCT
hassl-3517	279	109	(	(	PUNCT
hassl-3517	279	110	-2.05	-2.05	ADJ
hassl-3517	279	111	)	)	PUNCT
hassl-3517	279	112	-0.000	-0.000	PUNCT
hassl-3517	279	113	*	*	PUNCT
hassl-3517	279	114	*	*	PUNCT
hassl-3517	279	115	*	*	PUNCT
hassl-3517	279	116	(	(	PUNCT
hassl-3517	279	117	-2.66	-2.66	NOUN
hassl-3517	279	118	)	)	PUNCT
hassl-3517	279	119	lnfee	lnfee	NOUN
hassl-3517	279	120	-0.018	-0.018	PUNCT
hassl-3517	279	121	*	*	PUNCT
hassl-3517	279	122	*	*	PUNCT
hassl-3517	279	123	(	(	PUNCT
hassl-3517	279	124	-1.99	-1.99	NOUN
hassl-3517	279	125	)	)	PUNCT
hassl-3517	279	126	-0.010	-0.010	PUNCT
hassl-3517	279	127	(	(	PUNCT
hassl-3517	279	128	-1.15	-1.15	NOUN
hassl-3517	279	129	)	)	PUNCT
hassl-3517	279	130	-0.018	-0.018	PUNCT
hassl-3517	280	1	*	*	PUNCT
hassl-3517	280	2	*	*	PUNCT
hassl-3517	280	3	(	(	PUNCT
hassl-3517	280	4	-2.19	-2.19	NOUN
hassl-3517	280	5	)	)	PUNCT
hassl-3517	280	6	-0.014	-0.014	NOUN
hassl-3517	280	7	(	(	PUNCT
hassl-3517	280	8	-1.64	-1.64	NOUN
hassl-3517	280	9	)	)	PUNCT
hassl-3517	280	10	-0.018	-0.018	PUNCT
hassl-3517	281	1	*	*	PUNCT
hassl-3517	281	2	*	*	PUNCT
hassl-3517	281	3	(	(	PUNCT
hassl-3517	281	4	-2.02	-2.02	NUM
hassl-3517	281	5	)	)	PUNCT
hassl-3517	281	6	-0.010	-0.010	PUNCT
hassl-3517	281	7	(	(	PUNCT
hassl-3517	281	8	-1.16	-1.16	NOUN
hassl-3517	281	9	)	)	PUNCT
hassl-3517	281	10	-0.018	-0.018	PUNCT
hassl-3517	282	1	*	*	PUNCT
hassl-3517	282	2	*	*	PUNCT
hassl-3517	282	3	(	(	PUNCT
hassl-3517	282	4	-2.19	-2.19	NOUN
hassl-3517	282	5	)	)	PUNCT
hassl-3517	282	6	-0.014	-0.014	NOUN
hassl-3517	282	7	(	(	PUNCT
hassl-3517	282	8	-1.64	-1.64	NOUN
hassl-3517	282	9	)	)	PUNCT
hassl-3517	282	10	proximity	proximity	NOUN
hassl-3517	282	11	*	*	PUNCT
hassl-3517	282	12	lnfee	lnfee	NOUN
hassl-3517	282	13	-0.000	-0.000	PUNCT
hassl-3517	282	14	*	*	PUNCT
hassl-3517	282	15	(	(	PUNCT
hassl-3517	282	16	-1.77	-1.77	ADJ
hassl-3517	282	17	)	)	PUNCT
hassl-3517	282	18	-0.000	-0.000	PUNCT
hassl-3517	282	19	*	*	PUNCT
hassl-3517	282	20	*	*	PUNCT
hassl-3517	282	21	*	*	PUNCT
hassl-3517	282	22	(	(	PUNCT
hassl-3517	282	23	-2.85	-2.85	NUM
hassl-3517	282	24	)	)	PUNCT
hassl-3517	282	25	-0.000	-0.000	NUM
hassl-3517	282	26	*	*	PUNCT
hassl-3517	282	27	(	(	PUNCT
hassl-3517	282	28	-1.76	-1.76	NUM
hassl-3517	282	29	)	)	PUNCT
hassl-3517	282	30	-0.000	-0.000	PUNCT
hassl-3517	282	31	*	*	PUNCT
hassl-3517	282	32	*	*	PUNCT
hassl-3517	282	33	(	(	PUNCT
hassl-3517	282	34	-2.07	-2.07	NOUN
hassl-3517	282	35	)	)	PUNCT
hassl-3517	282	36	firmsize	firmsize	NOUN
hassl-3517	282	37	0.053	0.053	NUM
hassl-3517	282	38	(	(	PUNCT
hassl-3517	282	39	0.95	0.95	NUM
hassl-3517	282	40	)	)	PUNCT
hassl-3517	282	41	0.068	0.068	NUM
hassl-3517	282	42	(	(	PUNCT
hassl-3517	282	43	1.24	1.24	NUM
hassl-3517	282	44	)	)	PUNCT
hassl-3517	282	45	0.034	0.034	NUM
hassl-3517	282	46	(	(	PUNCT
hassl-3517	282	47	0.68	0.68	NUM
hassl-3517	282	48	)	)	PUNCT
hassl-3517	282	49	0.070	0.070	NUM
hassl-3517	282	50	(	(	PUNCT
hassl-3517	282	51	1.28	1.28	NUM
hassl-3517	282	52	)	)	PUNCT
hassl-3517	282	53	0.051	0.051	NUM
hassl-3517	282	54	(	(	PUNCT
hassl-3517	282	55	0.90	0.90	NUM
hassl-3517	282	56	)	)	PUNCT
hassl-3517	282	57	0.066	0.066	NUM
hassl-3517	282	58	(	(	PUNCT
hassl-3517	282	59	1.18	1.18	NUM
hassl-3517	282	60	)	)	PUNCT
hassl-3517	282	61	0.032	0.032	NUM
hassl-3517	282	62	(	(	PUNCT
hassl-3517	282	63	0.64	0.64	NUM
hassl-3517	282	64	)	)	PUNCT
hassl-3517	282	65	0.068	0.068	NUM
hassl-3517	282	66	(	(	PUNCT
hassl-3517	282	67	1.24	1.24	NUM
hassl-3517	282	68	)	)	PUNCT
hassl-3517	282	69	roa	roa	NOUN
hassl-3517	282	70	-0.365	-0.365	X
hassl-3517	282	71	(	(	PUNCT
hassl-3517	282	72	-0.72	-0.72	NUM
hassl-3517	282	73	)	)	PUNCT
hassl-3517	282	74	-0.328	-0.328	NUM
hassl-3517	282	75	(	(	PUNCT
hassl-3517	282	76	-0.65	-0.65	NUM
hassl-3517	282	77	)	)	PUNCT
hassl-3517	282	78	-0.153	-0.153	NOUN
hassl-3517	282	79	(	(	PUNCT
hassl-3517	282	80	-0.38	-0.38	PROPN
hassl-3517	282	81	)	)	PUNCT
hassl-3517	282	82	-0.318	-0.318	PUNCT
hassl-3517	282	83	(	(	PUNCT
hassl-3517	282	84	-0.63	-0.63	NOUN
hassl-3517	282	85	)	)	PUNCT
hassl-3517	282	86	-0.347	-0.347	PUNCT
hassl-3517	282	87	(	(	PUNCT
hassl-3517	282	88	-0.68	-0.68	NOUN
hassl-3517	282	89	)	)	PUNCT
hassl-3517	282	90	-0.306	-0.306	NOUN
hassl-3517	282	91	(	(	PUNCT
hassl-3517	282	92	-0.61	-0.61	NOUN
hassl-3517	282	93	)	)	PUNCT
hassl-3517	282	94	-0.135	-0.135	NUM
hassl-3517	282	95	(	(	PUNCT
hassl-3517	282	96	-0.34	-0.34	NOUN
hassl-3517	282	97	)	)	PUNCT
hassl-3517	282	98	-0.294	-0.294	NOUN
hassl-3517	282	99	(	(	PUNCT
hassl-3517	282	100	-0.58	-0.58	NOUN
hassl-3517	282	101	)	)	PUNCT
hassl-3517	282	102	big4	big4	NOUN
hassl-3517	282	103	0.050	0.050	NUM
hassl-3517	282	104	(	(	PUNCT
hassl-3517	282	105	0.24	0.24	NUM
hassl-3517	282	106	)	)	PUNCT
hassl-3517	282	107	-0.054	-0.054	NOUN
hassl-3517	282	108	(	(	PUNCT
hassl-3517	282	109	-0.28	-0.28	X
hassl-3517	282	110	)	)	PUNCT
hassl-3517	282	111	0.090	0.090	NUM
hassl-3517	282	112	(	(	PUNCT
hassl-3517	282	113	0.46	0.46	NUM
hassl-3517	282	114	)	)	PUNCT
hassl-3517	282	115	0.011	0.011	NUM
hassl-3517	282	116	(	(	PUNCT
hassl-3517	282	117	0.06	0.06	NUM
hassl-3517	282	118	)	)	PUNCT
hassl-3517	282	119	0.058	0.058	NUM
hassl-3517	282	120	(	(	PUNCT
hassl-3517	282	121	0.28	0.28	NUM
hassl-3517	282	122	)	)	PUNCT
hassl-3517	282	123	-0.046	-0.046	NUM
hassl-3517	282	124	(	(	PUNCT
hassl-3517	282	125	-0.24	-0.24	NOUN
hassl-3517	282	126	)	)	PUNCT
hassl-3517	282	127	0.096	0.096	NUM
hassl-3517	282	128	(	(	PUNCT
hassl-3517	282	129	0.49	0.49	NUM
hassl-3517	282	130	)	)	PUNCT
hassl-3517	282	131	0.018	0.018	NUM
hassl-3517	282	132	(	(	PUNCT
hassl-3517	282	133	0.09	0.09	NUM
hassl-3517	282	134	)	)	PUNCT
hassl-3517	282	135	lev	lev	NOUN
hassl-3517	282	136	-0.001	-0.001	PROPN
hassl-3517	282	137	*	*	PUNCT
hassl-3517	282	138	(	(	PUNCT
hassl-3517	282	139	-1.70	-1.70	NOUN
hassl-3517	282	140	)	)	PUNCT
hassl-3517	282	141	-0.001	-0.001	NUM
hassl-3517	282	142	(	(	PUNCT
hassl-3517	282	143	-1.53	-1.53	X
hassl-3517	282	144	)	)	PUNCT
hassl-3517	282	145	-0.001	-0.001	NOUN
hassl-3517	283	1	*	*	PUNCT
hassl-3517	283	2	*	*	PUNCT
hassl-3517	283	3	(	(	PUNCT
hassl-3517	283	4	-2.20	-2.20	NUM
hassl-3517	283	5	)	)	PUNCT
hassl-3517	283	6	-0.001	-0.001	NOUN
hassl-3517	283	7	*	*	PUNCT
hassl-3517	283	8	(	(	PUNCT
hassl-3517	283	9	-1.68	-1.68	NOUN
hassl-3517	283	10	)	)	PUNCT
hassl-3517	283	11	-0.001	-0.001	PUNCT
hassl-3517	283	12	(	(	PUNCT
hassl-3517	283	13	-1.35	-1.35	NOUN
hassl-3517	283	14	)	)	PUNCT
hassl-3517	283	15	-0.001	-0.001	NUM
hassl-3517	283	16	(	(	PUNCT
hassl-3517	283	17	-1.13	-1.13	NOUN
hassl-3517	283	18	)	)	PUNCT
hassl-3517	283	19	-0.001	-0.001	NOUN
hassl-3517	283	20	*	*	PUNCT
hassl-3517	283	21	(	(	PUNCT
hassl-3517	283	22	-1.84	-1.84	NOUN
hassl-3517	283	23	)	)	PUNCT
hassl-3517	283	24	-0.001	-0.001	NUM
hassl-3517	283	25	(	(	PUNCT
hassl-3517	283	26	-1.34	-1.34	NOUN
hassl-3517	283	27	)	)	PUNCT
hassl-3517	283	28	current	current	ADJ
hassl-3517	283	29	0.002	0.002	NUM
hassl-3517	283	30	*	*	PUNCT
hassl-3517	283	31	*	*	PUNCT
hassl-3517	283	32	*	*	PUNCT
hassl-3517	283	33	(	(	PUNCT
hassl-3517	283	34	9.18	9.18	NUM
hassl-3517	283	35	)	)	PUNCT
hassl-3517	283	36	0.003	0.003	NUM
hassl-3517	283	37	*	*	PUNCT
hassl-3517	283	38	*	*	PUNCT
hassl-3517	283	39	*	*	PUNCT
hassl-3517	283	40	(	(	PUNCT
hassl-3517	283	41	11.26	11.26	NUM
hassl-3517	283	42	)	)	PUNCT
hassl-3517	283	43	0.003	0.003	NUM
hassl-3517	283	44	*	*	PUNCT
hassl-3517	283	45	*	*	PUNCT
hassl-3517	283	46	*	*	PUNCT
hassl-3517	283	47	(	(	PUNCT
hassl-3517	283	48	12.34	12.34	NUM
hassl-3517	283	49	)	)	PUNCT
hassl-3517	283	50	0.003	0.003	NUM
hassl-3517	283	51	*	*	PUNCT
hassl-3517	283	52	*	*	PUNCT
hassl-3517	283	53	*	*	PUNCT
hassl-3517	283	54	(	(	PUNCT
hassl-3517	283	55	11.35	11.35	NUM
hassl-3517	283	56	)	)	PUNCT
hassl-3517	283	57	0.002	0.002	NUM
hassl-3517	283	58	*	*	PUNCT
hassl-3517	283	59	*	*	PUNCT
hassl-3517	283	60	*	*	PUNCT
hassl-3517	283	61	(	(	PUNCT
hassl-3517	283	62	8.91	8.91	NUM
hassl-3517	283	63	)	)	PUNCT
hassl-3517	283	64	0.003	0.003	NUM
hassl-3517	283	65	*	*	PUNCT
hassl-3517	283	66	*	*	PUNCT
hassl-3517	283	67	*	*	PUNCT
hassl-3517	283	68	(	(	PUNCT
hassl-3517	283	69	10.94	10.94	NUM
hassl-3517	283	70	)	)	PUNCT
hassl-3517	283	71	0.003	0.003	NUM
hassl-3517	283	72	*	*	PUNCT
hassl-3517	283	73	*	*	PUNCT
hassl-3517	283	74	*	*	PUNCT
hassl-3517	283	75	(	(	PUNCT
hassl-3517	283	76	12.08	12.08	NUM
hassl-3517	283	77	)	)	PUNCT
hassl-3517	283	78	0.003	0.003	NUM
hassl-3517	283	79	*	*	PUNCT
hassl-3517	283	80	*	*	PUNCT
hassl-3517	283	81	*	*	PUNCT
hassl-3517	283	82	(	(	PUNCT
hassl-3517	283	83	11.08	11.08	NUM
hassl-3517	283	84	)	)	PUNCT
hassl-3517	283	85	loss	loss	NOUN
hassl-3517	283	86	-0.365	-0.365	NOUN
hassl-3517	283	87	*	*	PUNCT
hassl-3517	283	88	(	(	PUNCT
hassl-3517	283	89	-1.77	-1.77	ADJ
hassl-3517	283	90	)	)	PUNCT
hassl-3517	283	91	-0.374	-0.374	PUNCT
hassl-3517	283	92	*	*	PUNCT
hassl-3517	283	93	*	*	PUNCT
hassl-3517	283	94	(	(	PUNCT
hassl-3517	283	95	-1.97	-1.97	NOUN
hassl-3517	283	96	)	)	PUNCT
hassl-3517	283	97	-0.497	-0.497	NUM
hassl-3517	284	1	*	*	PUNCT
hassl-3517	284	2	*	*	PUNCT
hassl-3517	284	3	*	*	PUNCT
hassl-3517	284	4	(	(	PUNCT
hassl-3517	284	5	-2.96	-2.96	NOUN
hassl-3517	284	6	)	)	PUNCT
hassl-3517	284	7	-0.377	-0.377	NOUN
hassl-3517	285	1	*	*	PUNCT
hassl-3517	285	2	*	*	PUNCT
hassl-3517	285	3	(	(	PUNCT
hassl-3517	285	4	-2.00	-2.00	NUM
hassl-3517	285	5	)	)	PUNCT
hassl-3517	285	6	-0.364	-0.364	NOUN
hassl-3517	285	7	*	*	PUNCT
hassl-3517	285	8	(	(	PUNCT
hassl-3517	285	9	-1.79	-1.79	NOUN
hassl-3517	285	10	)	)	PUNCT
hassl-3517	285	11	-0.373	-0.373	NOUN
hassl-3517	285	12	*	*	PUNCT
hassl-3517	285	13	*	*	PUNCT
hassl-3517	285	14	(	(	PUNCT
hassl-3517	285	15	-1.97	-1.97	NOUN
hassl-3517	285	16	)	)	PUNCT
hassl-3517	285	17	-0.497	-0.497	NUM
hassl-3517	286	1	*	*	PUNCT
hassl-3517	286	2	*	*	PUNCT
hassl-3517	286	3	*	*	PUNCT
hassl-3517	286	4	(	(	PUNCT
hassl-3517	286	5	-2.98	-2.98	NUM
hassl-3517	286	6	)	)	PUNCT
hassl-3517	286	7	-0.378	-0.378	NOUN
hassl-3517	286	8	*	*	PUNCT
hassl-3517	286	9	*	*	PUNCT
hassl-3517	286	10	(	(	PUNCT
hassl-3517	286	11	-2.03	-2.03	ADJ
hassl-3517	286	12	)	)	PUNCT
hassl-3517	286	13	ppe	ppe	NOUN
hassl-3517	286	14	0.093	0.093	NUM
hassl-3517	286	15	(	(	PUNCT
hassl-3517	286	16	0.25	0.25	NUM
hassl-3517	286	17	)	)	PUNCT
hassl-3517	286	18	-0.112	-0.112	PUNCT
hassl-3517	286	19	(	(	PUNCT
hassl-3517	286	20	-0.29	-0.29	NOUN
hassl-3517	286	21	)	)	PUNCT
hassl-3517	286	22	0.169	0.169	NUM
hassl-3517	286	23	(	(	PUNCT
hassl-3517	286	24	0.46	0.46	NUM
hassl-3517	286	25	)	)	PUNCT
hassl-3517	286	26	0.101	0.101	NUM
hassl-3517	286	27	(	(	PUNCT
hassl-3517	286	28	0.27	0.27	NUM
hassl-3517	286	29	)	)	PUNCT
hassl-3517	286	30	0.097	0.097	NUM
hassl-3517	286	31	(	(	PUNCT
hassl-3517	286	32	0.26	0.26	NUM
hassl-3517	286	33	)	)	PUNCT
hassl-3517	286	34	-0.106	-0.106	NUM
hassl-3517	286	35	(	(	PUNCT
hassl-3517	286	36	-0.28	-0.28	X
hassl-3517	286	37	)	)	PUNCT
hassl-3517	286	38	0.173	0.173	NUM
hassl-3517	286	39	(	(	PUNCT
hassl-3517	286	40	0.47	0.47	NUM
hassl-3517	286	41	)	)	PUNCT
hassl-3517	286	42	0.103	0.103	NUM
hassl-3517	286	43	(	(	PUNCT
hassl-3517	286	44	0.27	0.27	NUM
hassl-3517	286	45	)	)	PUNCT
hassl-3517	286	46	cashta	cashta	NOUN
hassl-3517	286	47	0.753	0.753	NUM
hassl-3517	286	48	(	(	PUNCT
hassl-3517	286	49	1.08	1.08	NUM
hassl-3517	286	50	)	)	PUNCT
hassl-3517	286	51	0.725	0.725	NUM
hassl-3517	286	52	(	(	PUNCT
hassl-3517	286	53	1.05	1.05	NUM
hassl-3517	286	54	)	)	PUNCT
hassl-3517	286	55	0.495	0.495	NUM
hassl-3517	286	56	(	(	PUNCT
hassl-3517	286	57	0.75	0.75	NUM
hassl-3517	286	58	)	)	PUNCT
hassl-3517	286	59	0.842	0.842	NUM
hassl-3517	286	60	(	(	PUNCT
hassl-3517	286	61	1.23	1.23	NUM
hassl-3517	286	62	)	)	PUNCT
hassl-3517	286	63	0.707	0.707	NUM
hassl-3517	286	64	(	(	PUNCT
hassl-3517	286	65	1.01	1.01	NUM
hassl-3517	286	66	)	)	PUNCT
hassl-3517	286	67	0.670	0.670	NUM
hassl-3517	286	68	(	(	PUNCT
hassl-3517	286	69	0.97	0.97	NUM
hassl-3517	286	70	)	)	PUNCT
hassl-3517	286	71	0.456	0.456	NUM
hassl-3517	286	72	(	(	PUNCT
hassl-3517	286	73	0.69	0.69	NUM
hassl-3517	286	74	)	)	PUNCT
hassl-3517	286	75	0.793	0.793	NUM
hassl-3517	286	76	(	(	PUNCT
hassl-3517	286	77	1.16	1.16	NUM
hassl-3517	286	78	)	)	PUNCT
hassl-3517	286	79	indcomsize	indcomsize	VERB
hassl-3517	286	80	0.253	0.253	NUM
hassl-3517	286	81	(	(	PUNCT
hassl-3517	286	82	1.41	1.41	NUM
hassl-3517	286	83	)	)	PUNCT
hassl-3517	286	84	0.165	0.165	NUM
hassl-3517	286	85	(	(	PUNCT
hassl-3517	286	86	0.99	0.99	NUM
hassl-3517	286	87	)	)	PUNCT
hassl-3517	286	88	0.214	0.214	NUM
hassl-3517	286	89	(	(	PUNCT
hassl-3517	286	90	1.31	1.31	NUM
hassl-3517	286	91	)	)	PUNCT
hassl-3517	286	92	0.184	0.184	NUM
hassl-3517	286	93	(	(	PUNCT
hassl-3517	286	94	1.10	1.10	NUM
hassl-3517	286	95	)	)	PUNCT
hassl-3517	286	96	0.234	0.234	NUM
hassl-3517	286	97	(	(	PUNCT
hassl-3517	286	98	1.33	1.33	NUM
hassl-3517	286	99	)	)	PUNCT
hassl-3517	286	100	0.147	0.147	NUM
hassl-3517	286	101	(	(	PUNCT
hassl-3517	286	102	0.90	0.90	NUM
hassl-3517	286	103	)	)	PUNCT
hassl-3517	286	104	0.198	0.198	NUM
hassl-3517	286	105	(	(	PUNCT
hassl-3517	286	106	1.23	1.23	NUM
hassl-3517	286	107	)	)	PUNCT
hassl-3517	286	108	0.161	0.161	NUM
hassl-3517	286	109	(	(	PUNCT
hassl-3517	286	110	0.99	0.99	NUM
hassl-3517	286	111	)	)	PUNCT
hassl-3517	286	112	industry	industry	NOUN
hassl-3517	286	113	fixed	fix	VERB
hassl-3517	286	114	effect	effect	NOUN
hassl-3517	286	115	included	include	VERB
hassl-3517	286	116	included	include	VERB
hassl-3517	286	117	included	include	VERB
hassl-3517	286	118	included	include	VERB
hassl-3517	286	119	included	include	VERB
hassl-3517	286	120	included	include	VERB
hassl-3517	286	121	included	include	VERB
hassl-3517	286	122	included	include	VERB
hassl-3517	286	123	year	year	NOUN
hassl-3517	286	124	fixed	fix	VERB
hassl-3517	286	125	effect	effect	NOUN
hassl-3517	286	126	included	include	VERB
hassl-3517	286	127	included	include	VERB
hassl-3517	286	128	included	include	VERB
hassl-3517	286	129	included	include	VERB
hassl-3517	286	130	included	include	VERB
hassl-3517	286	131	included	include	VERB
hassl-3517	286	132	included	include	VERB
hassl-3517	286	133	included	include	VERB
hassl-3517	286	134	r	r	NOUN
hassl-3517	286	135	-	-	PUNCT
hassl-3517	286	136	squared	square	VERB
hassl-3517	286	137	0.051	0.051	NUM
hassl-3517	286	138	0.053	0.053	NUM
hassl-3517	286	139	0.055	0.055	NUM
hassl-3517	286	140	0.056	0.056	NUM
hassl-3517	286	141	0.053	0.053	NUM
hassl-3517	286	142	0.056	0.056	NUM
hassl-3517	286	143	0.057	0.057	NUM
hassl-3517	286	144	0.060	0.060	NUM
hassl-3517	286	145	adjusted	adjust	VERB
hassl-3517	286	146	-	-	PUNCT
hassl-3517	286	147	r2	r2	NOUN
hassl-3517	286	148	0.028	0.028	NUM
hassl-3517	286	149	0.031	0.031	NUM
hassl-3517	286	150	0.034	0.034	NUM
hassl-3517	286	151	0.035	0.035	NUM
hassl-3517	286	152	0.028	0.028	NUM
hassl-3517	286	153	0.032	0.032	NUM
hassl-3517	286	154	0.033	0.033	NUM
hassl-3517	286	155	0.036	0.036	NUM
hassl-3517	286	156	n	n	NUM
hassl-3517	286	157	1117	1117	NUM
hassl-3517	286	158	1117	1117	NUM
hassl-3517	286	159	1117	1117	NUM
hassl-3517	286	160	1117	1117	NUM
hassl-3517	286	161	1117	1117	NUM
hassl-3517	286	162	1117	1117	NUM
hassl-3517	286	163	1117	1117	NUM
hassl-3517	286	164	1117	1117	NUM
hassl-3517	286	165	note	note	NOUN
hassl-3517	286	166	:	:	PUNCT
hassl-3517	286	167	p	p	X
hassl-3517	286	168	-	-	PUNCT
hassl-3517	286	169	values	value	NOUN
hassl-3517	286	170	in	in	ADP
hassl-3517	286	171	parentheses	parenthesis	NOUN
hassl-3517	286	172	.	.	PUNCT
hassl-3517	287	1	*	*	PUNCT
hassl-3517	288	1	p	p	X
hassl-3517	288	2	<	<	X
hassl-3517	288	3	0.1	0.1	NUM
hassl-3517	288	4	,	,	PUNCT
hassl-3517	288	5	*	*	PUNCT
hassl-3517	288	6	*	*	PUNCT
hassl-3517	288	7	p	p	X
hassl-3517	288	8	<	<	X
hassl-3517	288	9	0.05	0.05	NUM
hassl-3517	288	10	,	,	PUNCT
hassl-3517	288	11	*	*	PUNCT
hassl-3517	288	12	*	*	PUNCT
hassl-3517	288	13	*	*	PUNCT
hassl-3517	288	14	p	p	X
hassl-3517	288	15	<	<	X
hassl-3517	288	16	0.01	0.01	NUM
hassl-3517	288	17	.	.	PUNCT
hassl-3517	289	1	this	this	DET
hassl-3517	289	2	documentation	documentation	NOUN
hassl-3517	289	3	is	be	AUX
hassl-3517	289	4	consistent	consistent	ADJ
hassl-3517	289	5	with	with	ADP
hassl-3517	289	6	the	the	DET
hassl-3517	289	7	study	study	NOUN
hassl-3517	289	8	of	of	ADP
hassl-3517	289	9	choi	choi	NOUN
hassl-3517	289	10	,	,	PUNCT
hassl-3517	289	11	kim	kim	PROPN
hassl-3517	289	12	,	,	PUNCT
hassl-3517	289	13	qiu	qiu	PROPN
hassl-3517	289	14	,	,	PUNCT
hassl-3517	289	15	and	and	CCONJ
hassl-3517	289	16	zang	zang	PROPN
hassl-3517	289	17	(	(	PUNCT
hassl-3517	289	18	2012	2012	NUM
hassl-3517	289	19	)	)	PUNCT
hassl-3517	289	20	,	,	PUNCT
hassl-3517	289	21	where	where	SCONJ
hassl-3517	289	22	the	the	DET
hassl-3517	289	23	geographical	geographical	ADJ
hassl-3517	289	24	proximity	proximity	NOUN
hassl-3517	289	25	between	between	ADP
hassl-3517	289	26	the	the	DET
hassl-3517	289	27	auditor	auditor	NOUN
hassl-3517	289	28	and	and	CCONJ
hassl-3517	289	29	the	the	DET
hassl-3517	289	30	client	client	NOUN
hassl-3517	289	31	will	will	AUX
hassl-3517	289	32	impact	impact	VERB
hassl-3517	289	33	the	the	DET
hassl-3517	289	34	decrease	decrease	NOUN
hassl-3517	289	35	in	in	ADP
hassl-3517	289	36	legible	legible	ADJ
hassl-3517	289	37	financial	financial	ADJ
hassl-3517	289	38	statement	statement	NOUN
hassl-3517	289	39	footnotes	footnote	NOUN
hassl-3517	289	40	.	.	PUNCT
hassl-3517	290	1	this	this	DET
hassl-3517	290	2	antecedent	antecedent	NOUN
hassl-3517	290	3	is	be	AUX
hassl-3517	290	4	influenced	influence	VERB
hassl-3517	290	5	by	by	ADP
hassl-3517	290	6	the	the	DET
hassl-3517	290	7	opportunistic	opportunistic	ADJ
hassl-3517	290	8	behavior	behavior	NOUN
hassl-3517	290	9	of	of	ADP
hassl-3517	290	10	management	management	NOUN
hassl-3517	290	11	and	and	CCONJ
hassl-3517	290	12	information	information	NOUN
hassl-3517	290	13	asymmetry	asymmetry	NOUN
hassl-3517	290	14	that	that	PRON
hassl-3517	290	15	can	can	AUX
hassl-3517	290	16	obscure	obscure	VERB
hassl-3517	290	17	humanities	humanity	NOUN
hassl-3517	290	18	and	and	CCONJ
hassl-3517	290	19	social	social	ADJ
hassl-3517	290	20	sciences	science	NOUN
hassl-3517	290	21	letters	letter	NOUN
hassl-3517	290	22	,	,	PUNCT
hassl-3517	290	23	2023	2023	NUM
hassl-3517	290	24	,	,	PUNCT
hassl-3517	290	25	11(4	11(4	NUM
hassl-3517	290	26	):	):	PUNCT
hassl-3517	290	27	377	377	NUM
hassl-3517	290	28	-	-	SYM
hassl-3517	290	29	398	398	NUM
hassl-3517	290	30	389	389	NUM
hassl-3517	290	31	©	©	PROPN
hassl-3517	290	32	2023conscientia	2023conscientia	NUM
hassl-3517	290	33	beam	beam	NOUN
hassl-3517	290	34	.	.	PUNCT
hassl-3517	291	1	all	all	DET
hassl-3517	291	2	rights	right	NOUN
hassl-3517	291	3	reserved	reserve	VERB
hassl-3517	291	4	.	.	PUNCT
hassl-3517	292	1	the	the	DET
hassl-3517	292	2	information	information	NOUN
hassl-3517	292	3	conveyed	convey	VERB
hassl-3517	292	4	through	through	ADP
hassl-3517	292	5	the	the	DET
hassl-3517	292	6	financial	financial	ADJ
hassl-3517	292	7	statements	statement	NOUN
hassl-3517	292	8	.	.	PUNCT
hassl-3517	293	1	in	in	ADP
hassl-3517	293	2	addition	addition	NOUN
hassl-3517	293	3	,	,	PUNCT
hassl-3517	293	4	we	we	PRON
hassl-3517	293	5	also	also	ADV
hassl-3517	293	6	found	find	VERB
hassl-3517	293	7	a	a	DET
hassl-3517	293	8	positive	positive	ADJ
hassl-3517	293	9	relationship	relationship	NOUN
hassl-3517	293	10	between	between	ADP
hassl-3517	293	11	audit	audit	NOUN
hassl-3517	293	12	fees	fee	NOUN
hassl-3517	293	13	and	and	CCONJ
hassl-3517	293	14	readability	readability	NOUN
hassl-3517	293	15	of	of	ADP
hassl-3517	293	16	financial	financial	ADJ
hassl-3517	293	17	statement	statement	NOUN
hassl-3517	293	18	footnotes	footnote	NOUN
hassl-3517	293	19	;	;	PUNCT
hassl-3517	293	20	even	even	ADV
hassl-3517	293	21	though	though	SCONJ
hassl-3517	293	22	geographical	geographical	ADJ
hassl-3517	293	23	proximity	proximity	NOUN
hassl-3517	293	24	between	between	ADP
hassl-3517	293	25	closer	close	ADJ
hassl-3517	293	26	auditors	auditor	NOUN
hassl-3517	293	27	and	and	CCONJ
hassl-3517	293	28	clients	client	NOUN
hassl-3517	293	29	will	will	AUX
hassl-3517	293	30	result	result	VERB
hassl-3517	293	31	in	in	ADP
hassl-3517	293	32	opportunistic	opportunistic	ADJ
hassl-3517	293	33	behaviour	behaviour	NOUN
hassl-3517	293	34	and	and	CCONJ
hassl-3517	293	35	information	information	NOUN
hassl-3517	293	36	asymmetry	asymmetry	NOUN
hassl-3517	293	37	between	between	ADP
hassl-3517	293	38	auditors	auditor	NOUN
hassl-3517	293	39	and	and	CCONJ
hassl-3517	293	40	clients	client	NOUN
hassl-3517	293	41	,	,	PUNCT
hassl-3517	293	42	the	the	DET
hassl-3517	293	43	audit	audit	NOUN
hassl-3517	293	44	fees	fee	NOUN
hassl-3517	293	45	are	be	AUX
hassl-3517	293	46	high	high	ADJ
hassl-3517	293	47	.	.	PUNCT
hassl-3517	294	1	that	that	DET
hassl-3517	294	2	antecedent	antecedent	NOUN
hassl-3517	294	3	will	will	AUX
hassl-3517	294	4	result	result	VERB
hassl-3517	294	5	in	in	ADP
hassl-3517	294	6	the	the	DET
hassl-3517	294	7	high	high	ADJ
hassl-3517	294	8	legibility	legibility	NOUN
hassl-3517	294	9	of	of	ADP
hassl-3517	294	10	financial	financial	ADJ
hassl-3517	294	11	statement	statement	NOUN
hassl-3517	294	12	footnotes	footnote	NOUN
hassl-3517	294	13	,	,	PUNCT
hassl-3517	294	14	which	which	PRON
hassl-3517	294	15	will	will	AUX
hassl-3517	294	16	be	be	AUX
hassl-3517	294	17	easy	easy	ADJ
hassl-3517	294	18	to	to	PART
hassl-3517	294	19	read	read	VERB
hassl-3517	294	20	.	.	PUNCT
hassl-3517	295	1	this	this	DET
hassl-3517	295	2	finding	finding	NOUN
hassl-3517	295	3	suggests	suggest	VERB
hassl-3517	295	4	that	that	SCONJ
hassl-3517	295	5	auditors	auditor	NOUN
hassl-3517	295	6	may	may	AUX
hassl-3517	295	7	charge	charge	VERB
hassl-3517	295	8	higher	high	ADJ
hassl-3517	295	9	fees	fee	NOUN
hassl-3517	295	10	for	for	ADP
hassl-3517	295	11	clients	client	NOUN
hassl-3517	295	12	who	who	PRON
hassl-3517	295	13	present	present	VERB
hassl-3517	295	14	more	more	ADV
hassl-3517	295	15	complex	complex	ADJ
hassl-3517	295	16	financial	financial	ADJ
hassl-3517	295	17	disclosures	disclosure	NOUN
hassl-3517	295	18	in	in	ADP
hassl-3517	295	19	their	their	PRON
hassl-3517	295	20	footnotes	footnote	NOUN
hassl-3517	295	21	,	,	PUNCT
hassl-3517	295	22	as	as	SCONJ
hassl-3517	295	23	the	the	DET
hassl-3517	295	24	auditor	auditor	NOUN
hassl-3517	295	25	's	's	PART
hassl-3517	295	26	role	role	NOUN
hassl-3517	295	27	in	in	ADP
hassl-3517	295	28	reviewing	review	VERB
hassl-3517	295	29	and	and	CCONJ
hassl-3517	295	30	ensuring	ensure	VERB
hassl-3517	295	31	the	the	DET
hassl-3517	295	32	accuracy	accuracy	NOUN
hassl-3517	295	33	of	of	ADP
hassl-3517	295	34	these	these	DET
hassl-3517	295	35	disclosures	disclosure	NOUN
hassl-3517	295	36	becomes	become	VERB
hassl-3517	295	37	more	more	ADV
hassl-3517	295	38	challenging	challenging	ADJ
hassl-3517	295	39	.	.	PUNCT
hassl-3517	296	1	however	however	ADV
hassl-3517	296	2	,	,	PUNCT
hassl-3517	296	3	it	it	PRON
hassl-3517	296	4	is	be	AUX
hassl-3517	296	5	important	important	ADJ
hassl-3517	296	6	to	to	PART
hassl-3517	296	7	note	note	VERB
hassl-3517	296	8	that	that	SCONJ
hassl-3517	296	9	this	this	DET
hassl-3517	296	10	positive	positive	ADJ
hassl-3517	296	11	relationship	relationship	NOUN
hassl-3517	296	12	does	do	AUX
hassl-3517	296	13	not	not	PART
hassl-3517	296	14	necessarily	necessarily	ADV
hassl-3517	296	15	imply	imply	VERB
hassl-3517	296	16	causality	causality	NOUN
hassl-3517	296	17	,	,	PUNCT
hassl-3517	296	18	and	and	CCONJ
hassl-3517	296	19	further	further	ADJ
hassl-3517	296	20	research	research	NOUN
hassl-3517	296	21	is	be	AUX
hassl-3517	296	22	needed	need	VERB
hassl-3517	296	23	to	to	PART
hassl-3517	296	24	fully	fully	ADV
hassl-3517	296	25	understand	understand	VERB
hassl-3517	296	26	the	the	DET
hassl-3517	296	27	underlying	underlie	VERB
hassl-3517	296	28	factors	factor	NOUN
hassl-3517	296	29	driving	drive	VERB
hassl-3517	296	30	these	these	DET
hassl-3517	296	31	findings	finding	NOUN
hassl-3517	296	32	.	.	PUNCT
hassl-3517	297	1	additionally	additionally	ADV
hassl-3517	297	2	,	,	PUNCT
hassl-3517	297	3	the	the	DET
hassl-3517	297	4	potential	potential	NOUN
hassl-3517	297	5	for	for	ADP
hassl-3517	297	6	opportunistic	opportunistic	ADJ
hassl-3517	297	7	behavior	behavior	NOUN
hassl-3517	297	8	and	and	CCONJ
hassl-3517	297	9	information	information	NOUN
hassl-3517	297	10	asymmetry	asymmetry	NOUN
hassl-3517	297	11	highlights	highlight	VERB
hassl-3517	297	12	the	the	DET
hassl-3517	297	13	importance	importance	NOUN
hassl-3517	297	14	of	of	ADP
hassl-3517	297	15	effective	effective	ADJ
hassl-3517	297	16	regulation	regulation	NOUN
hassl-3517	297	17	and	and	CCONJ
hassl-3517	297	18	oversight	oversight	NOUN
hassl-3517	297	19	in	in	ADP
hassl-3517	297	20	the	the	DET
hassl-3517	297	21	auditing	auditing	NOUN
hassl-3517	297	22	industry	industry	NOUN
hassl-3517	297	23	to	to	PART
hassl-3517	297	24	ensure	ensure	VERB
hassl-3517	297	25	that	that	SCONJ
hassl-3517	297	26	auditors	auditor	NOUN
hassl-3517	297	27	act	act	VERB
hassl-3517	297	28	in	in	ADP
hassl-3517	297	29	the	the	DET
hassl-3517	297	30	best	good	ADJ
hassl-3517	297	31	interests	interest	NOUN
hassl-3517	297	32	of	of	ADP
hassl-3517	297	33	their	their	PRON
hassl-3517	297	34	clients	client	NOUN
hassl-3517	297	35	and	and	CCONJ
hassl-3517	297	36	the	the	DET
hassl-3517	297	37	broader	broad	ADJ
hassl-3517	297	38	public	public	NOUN
hassl-3517	297	39	.	.	PUNCT
hassl-3517	298	1	4.3	4.3	NUM
hassl-3517	298	2	.	.	PUNCT
hassl-3517	298	3	quasi	quasi	NOUN
hassl-3517	298	4	experiment	experiment	NOUN
hassl-3517	298	5	analysis	analysis	NOUN
hassl-3517	298	6	to	to	PART
hassl-3517	298	7	ensure	ensure	VERB
hassl-3517	298	8	the	the	DET
hassl-3517	298	9	results	result	NOUN
hassl-3517	298	10	of	of	ADP
hassl-3517	298	11	the	the	DET
hassl-3517	298	12	main	main	ADJ
hassl-3517	298	13	analysis	analysis	NOUN
hassl-3517	298	14	,	,	PUNCT
hassl-3517	298	15	we	we	PRON
hassl-3517	298	16	tried	try	VERB
hassl-3517	298	17	to	to	PART
hassl-3517	298	18	do	do	VERB
hassl-3517	298	19	an	an	DET
hassl-3517	298	20	experimental	experimental	ADJ
hassl-3517	298	21	test	test	NOUN
hassl-3517	298	22	on	on	ADP
hassl-3517	298	23	covid-19	covid-19	PROPN
hassl-3517	298	24	,	,	PUNCT
hassl-3517	298	25	to	to	PART
hassl-3517	298	26	see	see	VERB
hassl-3517	298	27	whether	whether	SCONJ
hassl-3517	298	28	it	it	PRON
hassl-3517	298	29	would	would	AUX
hassl-3517	298	30	affect	affect	VERB
hassl-3517	298	31	the	the	DET
hassl-3517	298	32	geographic	geographic	ADJ
hassl-3517	298	33	proximity	proximity	NOUN
hassl-3517	298	34	and	and	CCONJ
hassl-3517	298	35	readability	readability	NOUN
hassl-3517	298	36	of	of	ADP
hassl-3517	298	37	financial	financial	ADJ
hassl-3517	298	38	statement	statement	NOUN
hassl-3517	298	39	footnotes	footnote	NOUN
hassl-3517	298	40	.	.	PUNCT
hassl-3517	299	1	the	the	DET
hassl-3517	299	2	results	result	NOUN
hassl-3517	299	3	are	be	AUX
hassl-3517	299	4	shown	show	VERB
hassl-3517	299	5	in	in	ADP
hassl-3517	299	6	table	table	NOUN
hassl-3517	299	7	7	7	NUM
hassl-3517	299	8	,	,	PUNCT
hassl-3517	299	9	where	where	SCONJ
hassl-3517	299	10	there	there	PRON
hassl-3517	299	11	is	be	VERB
hassl-3517	299	12	a	a	DET
hassl-3517	299	13	strong	strong	ADJ
hassl-3517	299	14	influence	influence	NOUN
hassl-3517	299	15	of	of	ADP
hassl-3517	299	16	the	the	DET
hassl-3517	299	17	covid-19	covid-19	PROPN
hassl-3517	299	18	pandemic	pandemic	NOUN
hassl-3517	299	19	as	as	ADP
hassl-3517	299	20	a	a	DET
hassl-3517	299	21	condition	condition	NOUN
hassl-3517	299	22	influencing	influence	VERB
hassl-3517	299	23	the	the	DET
hassl-3517	299	24	relationship	relationship	NOUN
hassl-3517	299	25	,	,	PUNCT
hassl-3517	299	26	and	and	CCONJ
hassl-3517	299	27	these	these	DET
hassl-3517	299	28	results	result	NOUN
hassl-3517	299	29	support	support	VERB
hassl-3517	299	30	our	our	PRON
hassl-3517	299	31	previous	previous	ADJ
hassl-3517	299	32	assumptions	assumption	NOUN
hassl-3517	299	33	.	.	PUNCT
hassl-3517	300	1	table	table	NOUN
hassl-3517	300	2	7	7	NUM
hassl-3517	300	3	.	.	PUNCT
hassl-3517	301	1	quasi	quasi	NOUN
hassl-3517	301	2	experiment	experiment	NOUN
hassl-3517	301	3	using	use	VERB
hassl-3517	301	4	difference	difference	NOUN
hassl-3517	301	5	in	in	ADP
hassl-3517	301	6	difference	difference	NOUN
hassl-3517	301	7	(	(	PUNCT
hassl-3517	301	8	did)-how	did)-how	X
hassl-3517	301	9	do	do	AUX
hassl-3517	301	10	covid-19	covid-19	PROPN
hassl-3517	301	11	effect	effect	VERB
hassl-3517	301	12	on	on	ADP
hassl-3517	301	13	ceo	ceo	NOUN
hassl-3517	301	14	power	power	NOUN
hassl-3517	301	15	and	and	CCONJ
hassl-3517	301	16	readability	readability	NOUN
hassl-3517	301	17	.	.	PUNCT
hassl-3517	302	1	variables	variable	NOUN
hassl-3517	302	2	(	(	PUNCT
hassl-3517	302	3	1	1	NUM
hassl-3517	302	4	)	)	PUNCT
hassl-3517	302	5	(	(	PUNCT
hassl-3517	302	6	2	2	NUM
hassl-3517	302	7	)	)	PUNCT
hassl-3517	302	8	(	(	PUNCT
hassl-3517	302	9	3	3	X
hassl-3517	302	10	)	)	PUNCT
hassl-3517	302	11	(	(	PUNCT
hassl-3517	302	12	4	4	NUM
hassl-3517	302	13	)	)	PUNCT
hassl-3517	302	14	(	(	PUNCT
hassl-3517	302	15	5	5	NUM
hassl-3517	302	16	)	)	PUNCT
hassl-3517	302	17	(	(	PUNCT
hassl-3517	302	18	6	6	NUM
hassl-3517	302	19	)	)	PUNCT
hassl-3517	302	20	(	(	PUNCT
hassl-3517	302	21	7	7	NUM
hassl-3517	302	22	)	)	PUNCT
hassl-3517	302	23	(	(	PUNCT
hassl-3517	302	24	8)	8)	NUM
hassl-3517	302	25	fkgl	fkgl	NOUN
hassl-3517	302	26	fkri	fkri	PROPN
hassl-3517	302	27	gfri	gfri	PROPN
hassl-3517	302	28	smog	smog	PROPN
hassl-3517	302	29	fkgl	fkgl	PROPN
hassl-3517	302	30	fkri	fkri	PROPN
hassl-3517	302	31	gfri	gfri	PROPN
hassl-3517	302	32	smog	smog	PROPN
hassl-3517	302	33	intercept	intercept	PROPN
hassl-3517	302	34	0.556	0.556	NUM
hassl-3517	302	35	(	(	PUNCT
hassl-3517	302	36	0.21	0.21	NUM
hassl-3517	302	37	)	)	PUNCT
hassl-3517	302	38	1.007	1.007	NUM
hassl-3517	302	39	(	(	PUNCT
hassl-3517	302	40	0.39	0.39	NUM
hassl-3517	302	41	)	)	PUNCT
hassl-3517	302	42	2.505	2.505	NUM
hassl-3517	302	43	(	(	PUNCT
hassl-3517	302	44	1.08	1.08	NUM
hassl-3517	302	45	)	)	PUNCT
hassl-3517	302	46	0.435	0.435	NUM
hassl-3517	302	47	(	(	PUNCT
hassl-3517	302	48	0.17	0.17	NUM
hassl-3517	302	49	)	)	PUNCT
hassl-3517	302	50	0.474	0.474	NUM
hassl-3517	302	51	(	(	PUNCT
hassl-3517	302	52	0.17	0.17	NUM
hassl-3517	302	53	)	)	PUNCT
hassl-3517	302	54	0.889	0.889	NUM
hassl-3517	302	55	(	(	PUNCT
hassl-3517	302	56	0.33	0.33	NUM
hassl-3517	302	57	)	)	PUNCT
hassl-3517	302	58	2.320	2.320	NUM
hassl-3517	302	59	(	(	PUNCT
hassl-3517	302	60	0.98	0.98	NUM
hassl-3517	302	61	)	)	PUNCT
hassl-3517	302	62	0.170	0.170	NUM
hassl-3517	302	63	(	(	PUNCT
hassl-3517	302	64	0.06	0.06	NUM
hassl-3517	302	65	)	)	PUNCT
hassl-3517	302	66	proximity	proximity	NOUN
hassl-3517	302	67	-0.584	-0.584	PUNCT
hassl-3517	302	68	*	*	PUNCT
hassl-3517	302	69	(	(	PUNCT
hassl-3517	302	70	-1.93	-1.93	INTJ
hassl-3517	302	71	)	)	PUNCT
hassl-3517	302	72	-0.502	-0.502	PUNCT
hassl-3517	302	73	*	*	PUNCT
hassl-3517	302	74	(	(	PUNCT
hassl-3517	302	75	-1.71	-1.71	NOUN
hassl-3517	302	76	)	)	PUNCT
hassl-3517	302	77	-0.371	-0.371	PUNCT
hassl-3517	302	78	(	(	PUNCT
hassl-3517	302	79	-1.32	-1.32	NUM
hassl-3517	302	80	)	)	PUNCT
hassl-3517	302	81	-0.422	-0.422	X
hassl-3517	302	82	(	(	PUNCT
hassl-3517	302	83	-1.46	-1.46	NOUN
hassl-3517	302	84	)	)	PUNCT
hassl-3517	302	85	-0.001	-0.001	NOUN
hassl-3517	302	86	*	*	PUNCT
hassl-3517	302	87	(	(	PUNCT
hassl-3517	302	88	-1.70	-1.70	NOUN
hassl-3517	302	89	)	)	PUNCT
hassl-3517	302	90	-0.001	-0.001	NUM
hassl-3517	302	91	(	(	PUNCT
hassl-3517	302	92	-1.53	-1.53	X
hassl-3517	302	93	)	)	PUNCT
hassl-3517	302	94	-0.001	-0.001	NOUN
hassl-3517	303	1	*	*	PUNCT
hassl-3517	303	2	*	*	PUNCT
hassl-3517	303	3	(	(	PUNCT
hassl-3517	303	4	-2.20	-2.20	NUM
hassl-3517	303	5	)	)	PUNCT
hassl-3517	303	6	-0.001	-0.001	NOUN
hassl-3517	303	7	*	*	PUNCT
hassl-3517	303	8	(	(	PUNCT
hassl-3517	303	9	-1.68	-1.68	NOUN
hassl-3517	303	10	)	)	PUNCT
hassl-3517	303	11	lnfee	lnfee	NOUN
hassl-3517	303	12	-0.026	-0.026	X
hassl-3517	303	13	*	*	PUNCT
hassl-3517	303	14	(	(	PUNCT
hassl-3517	303	15	-1.76	-1.76	NUM
hassl-3517	303	16	)	)	PUNCT
hassl-3517	303	17	-0.019	-0.019	X
hassl-3517	303	18	(	(	PUNCT
hassl-3517	303	19	-1.32	-1.32	NUM
hassl-3517	303	20	)	)	PUNCT
hassl-3517	303	21	-0.029	-0.029	NOUN
hassl-3517	303	22	*	*	PUNCT
hassl-3517	303	23	*	*	PUNCT
hassl-3517	303	24	(	(	PUNCT
hassl-3517	303	25	-2.14	-2.14	NOUN
hassl-3517	303	26	)	)	PUNCT
hassl-3517	303	27	-0.025	-0.025	NOUN
hassl-3517	303	28	*	*	PUNCT
hassl-3517	303	29	(	(	PUNCT
hassl-3517	303	30	-1.79	-1.79	NOUN
hassl-3517	303	31	)	)	PUNCT
hassl-3517	303	32	0.031	0.031	NUM
hassl-3517	303	33	(	(	PUNCT
hassl-3517	303	34	0.45	0.45	NUM
hassl-3517	303	35	)	)	PUNCT
hassl-3517	303	36	0.047	0.047	NUM
hassl-3517	303	37	(	(	PUNCT
hassl-3517	303	38	0.70	0.70	NUM
hassl-3517	303	39	)	)	PUNCT
hassl-3517	303	40	0.041	0.041	NUM
hassl-3517	303	41	(	(	PUNCT
hassl-3517	303	42	0.66	0.66	NUM
hassl-3517	303	43	)	)	PUNCT
hassl-3517	303	44	0.060	0.060	NUM
hassl-3517	303	45	(	(	PUNCT
hassl-3517	303	46	0.92	0.92	NUM
hassl-3517	303	47	)	)	PUNCT
hassl-3517	303	48	proximity	proximity	NOUN
hassl-3517	303	49	*	*	PUNCT
hassl-3517	303	50	lnfee	lnfee	NOUN
hassl-3517	303	51	-0.000	-0.000	INTJ
hassl-3517	303	52	(	(	PUNCT
hassl-3517	303	53	-0.81	-0.81	ADJ
hassl-3517	303	54	)	)	PUNCT
hassl-3517	303	55	-0.000	-0.000	NOUN
hassl-3517	303	56	*	*	PUNCT
hassl-3517	303	57	(	(	PUNCT
hassl-3517	303	58	-1.86	-1.86	NOUN
hassl-3517	303	59	)	)	PUNCT
hassl-3517	303	60	-0.000	-0.000	PRON
hassl-3517	303	61	(	(	PUNCT
hassl-3517	303	62	-0.69	-0.69	NOUN
hassl-3517	303	63	)	)	PUNCT
hassl-3517	303	64	-0.000	-0.000	PUNCT
hassl-3517	303	65	(	(	PUNCT
hassl-3517	303	66	-1.07	-1.07	X
hassl-3517	303	67	)	)	PUNCT
hassl-3517	303	68	control	control	NOUN
hassl-3517	303	69	included	include	VERB
hassl-3517	303	70	included	include	VERB
hassl-3517	303	71	included	include	VERB
hassl-3517	303	72	included	include	VERB
hassl-3517	303	73	included	include	VERB
hassl-3517	303	74	included	include	VERB
hassl-3517	303	75	included	include	VERB
hassl-3517	303	76	included	include	VERB
hassl-3517	303	77	industry	industry	NOUN
hassl-3517	303	78	fixed	fix	VERB
hassl-3517	303	79	effect	effect	NOUN
hassl-3517	303	80	included	include	VERB
hassl-3517	303	81	included	include	VERB
hassl-3517	303	82	included	include	VERB
hassl-3517	303	83	included	include	VERB
hassl-3517	303	84	included	include	VERB
hassl-3517	303	85	included	include	VERB
hassl-3517	303	86	included	include	VERB
hassl-3517	304	1	included	include	VERB
hassl-3517	304	2	firm	firm	ADJ
hassl-3517	304	3	fixed	fix	VERB
hassl-3517	304	4	effect	effect	NOUN
hassl-3517	304	5	included	include	VERB
hassl-3517	304	6	included	include	VERB
hassl-3517	304	7	included	include	VERB
hassl-3517	304	8	included	include	VERB
hassl-3517	304	9	included	include	VERB
hassl-3517	304	10	included	include	VERB
hassl-3517	304	11	included	include	VERB
hassl-3517	304	12	included	include	VERB
hassl-3517	304	13	r	r	NOUN
hassl-3517	304	14	-	-	PUNCT
hassl-3517	304	15	squared	square	VERB
hassl-3517	304	16	0.052	0.052	NUM
hassl-3517	304	17	0.042	0.042	NUM
hassl-3517	304	18	0.040	0.040	NUM
hassl-3517	304	19	0.046	0.046	NUM
hassl-3517	304	20	0.053	0.053	NUM
hassl-3517	304	21	0.045	0.045	NUM
hassl-3517	304	22	0.041	0.041	NUM
hassl-3517	304	23	0.049	0.049	NUM
hassl-3517	304	24	adjusted	adjust	VERB
hassl-3517	304	25	r2	r2	PROPN
hassl-3517	304	26	0.009	0.009	NUM
hassl-3517	304	27	0.001	0.001	NUM
hassl-3517	304	28	-0.001	-0.001	NOUN
hassl-3517	304	29	0.006	0.006	NUM
hassl-3517	304	30	0.006	0.006	NUM
hassl-3517	304	31	0.000	0.000	NUM
hassl-3517	304	32	-0.004	-0.004	NUM
hassl-3517	304	33	0.005	0.005	NUM
hassl-3517	304	34	n	n	PRON
hassl-3517	304	35	758	758	NUM
hassl-3517	304	36	758	758	NUM
hassl-3517	304	37	758	758	NUM
hassl-3517	304	38	758	758	NUM
hassl-3517	304	39	758	758	NUM
hassl-3517	304	40	758	758	NUM
hassl-3517	304	41	758	758	NUM
hassl-3517	304	42	758	758	NUM
hassl-3517	304	43	note	note	NOUN
hassl-3517	304	44	:	:	PUNCT
hassl-3517	304	45	p	p	X
hassl-3517	304	46	-	-	PUNCT
hassl-3517	304	47	values	value	NOUN
hassl-3517	304	48	in	in	ADP
hassl-3517	304	49	parentheses	parenthesis	NOUN
hassl-3517	304	50	.	.	PUNCT
hassl-3517	305	1	*	*	PUNCT
hassl-3517	306	1	p	p	X
hassl-3517	306	2	<	<	X
hassl-3517	306	3	0.1	0.1	NUM
hassl-3517	306	4	,	,	PUNCT
hassl-3517	306	5	*	*	PUNCT
hassl-3517	306	6	*	*	PUNCT
hassl-3517	306	7	p	p	X
hassl-3517	306	8	<	<	X
hassl-3517	306	9	0.05	0.05	NUM
hassl-3517	306	10	.	.	PUNCT
hassl-3517	306	11	5	5	NUM
hassl-3517	306	12	.	.	X
hassl-3517	306	13	robustness	robustness	NOUN
hassl-3517	306	14	testing	testing	NOUN
hassl-3517	306	15	to	to	PART
hassl-3517	306	16	test	test	VERB
hassl-3517	306	17	the	the	DET
hassl-3517	306	18	validity	validity	NOUN
hassl-3517	306	19	of	of	ADP
hassl-3517	306	20	the	the	DET
hassl-3517	306	21	primary	primary	ADJ
hassl-3517	306	22	analysis	analysis	NOUN
hassl-3517	306	23	and	and	CCONJ
hassl-3517	306	24	address	address	VERB
hassl-3517	306	25	the	the	DET
hassl-3517	306	26	issue	issue	NOUN
hassl-3517	306	27	of	of	ADP
hassl-3517	306	28	endogeneity	endogeneity	NOUN
hassl-3517	306	29	,	,	PUNCT
hassl-3517	306	30	we	we	PRON
hassl-3517	306	31	performed	perform	VERB
hassl-3517	306	32	a	a	DET
hassl-3517	306	33	robustness	robustness	NOUN
hassl-3517	306	34	test	test	NOUN
hassl-3517	306	35	consisting	consist	VERB
hassl-3517	306	36	of	of	ADP
hassl-3517	306	37	coarsened	coarsen	VERB
hassl-3517	306	38	exact	exact	ADJ
hassl-3517	306	39	matching	matching	NOUN
hassl-3517	306	40	analysis	analysis	NOUN
hassl-3517	306	41	and	and	CCONJ
hassl-3517	306	42	heckman	heckman	PROPN
hassl-3517	306	43	-	-	PUNCT
hassl-3517	306	44	two	two	NUM
hassl-3517	306	45	-	-	PUNCT
hassl-3517	306	46	stage	stage	NOUN
hassl-3517	306	47	least	least	ADJ
hassl-3517	306	48	squares	square	VERB
hassl-3517	306	49	analysis	analysis	NOUN
hassl-3517	306	50	(	(	PUNCT
hassl-3517	306	51	heckman	heckman	NOUN
hassl-3517	306	52	,	,	PUNCT
hassl-3517	306	53	1979	1979	NUM
hassl-3517	306	54	)	)	PUNCT
hassl-3517	306	55	.	.	PUNCT
hassl-3517	307	1	5.1	5.1	NUM
hassl-3517	307	2	.	.	PUNCT
hassl-3517	307	3	coarsened	coarsen	VERB
hassl-3517	307	4	exact	exact	ADJ
hassl-3517	307	5	matching	matching	NOUN
hassl-3517	307	6	analysis	analysis	NOUN
hassl-3517	307	7	one	one	NUM
hassl-3517	307	8	reasonable	reasonable	ADJ
hassl-3517	307	9	elucidation	elucidation	NOUN
hassl-3517	307	10	that	that	PRON
hassl-3517	307	11	successfully	successfully	ADV
hassl-3517	307	12	addresses	address	VERB
hassl-3517	307	13	the	the	DET
hassl-3517	307	14	problem	problem	NOUN
hassl-3517	307	15	of	of	ADP
hassl-3517	307	16	observed	observed	ADJ
hassl-3517	307	17	variables	variable	NOUN
hassl-3517	307	18	in	in	ADP
hassl-3517	307	19	endogeneity	endogeneity	NOUN
hassl-3517	307	20	is	be	AUX
hassl-3517	307	21	cem	cem	NOUN
hassl-3517	307	22	regression	regression	NOUN
hassl-3517	307	23	(	(	PUNCT
hassl-3517	307	24	blackwell	blackwell	PROPN
hassl-3517	307	25	,	,	PUNCT
hassl-3517	307	26	iacus	iacus	NOUN
hassl-3517	307	27	,	,	PUNCT
hassl-3517	307	28	king	king	NOUN
hassl-3517	307	29	,	,	PUNCT
hassl-3517	307	30	&	&	CCONJ
hassl-3517	307	31	porro	porro	PROPN
hassl-3517	307	32	,	,	PUNCT
hassl-3517	307	33	2009	2009	NUM
hassl-3517	307	34	)	)	PUNCT
hassl-3517	307	35	.	.	PUNCT
hassl-3517	308	1	furthermore	furthermore	ADV
hassl-3517	308	2	,	,	PUNCT
hassl-3517	308	3	defond	defond	NOUN
hassl-3517	308	4	,	,	PUNCT
hassl-3517	308	5	erkens	erken	NOUN
hassl-3517	308	6	,	,	PUNCT
hassl-3517	308	7	and	and	CCONJ
hassl-3517	308	8	zhang	zhang	PROPN
hassl-3517	308	9	(	(	PUNCT
hassl-3517	308	10	2017	2017	NUM
hassl-3517	308	11	)	)	PUNCT
hassl-3517	308	12	definitely	definitely	ADV
hassl-3517	308	13	imply	imply	VERB
hassl-3517	308	14	that	that	DET
hassl-3517	308	15	cem	cem	NOUN
hassl-3517	308	16	is	be	AUX
hassl-3517	308	17	superior	superior	ADJ
hassl-3517	308	18	to	to	ADP
hassl-3517	308	19	its	its	PRON
hassl-3517	308	20	predecessor	predecessor	NOUN
hassl-3517	308	21	,	,	PUNCT
hassl-3517	308	22	regression	regression	VERB
hassl-3517	308	23	propensity	propensity	NOUN
hassl-3517	308	24	score	score	NOUN
hassl-3517	308	25	matching	matching	NOUN
hassl-3517	308	26	(	(	PUNCT
hassl-3517	308	27	psm	psm	NOUN
hassl-3517	308	28	)	)	PUNCT
hassl-3517	308	29	.	.	PUNCT
hassl-3517	309	1	the	the	DET
hassl-3517	309	2	treatment	treatment	NOUN
hassl-3517	309	3	group	group	NOUN
hassl-3517	309	4	consisted	consist	VERB
hassl-3517	309	5	of	of	ADP
hassl-3517	309	6	observations	observation	NOUN
hassl-3517	309	7	with	with	ADP
hassl-3517	309	8	geographical	geographical	ADJ
hassl-3517	309	9	proximity	proximity	NOUN
hassl-3517	309	10	below	below	ADP
hassl-3517	309	11	the	the	DET
hassl-3517	309	12	median	median	NOUN
hassl-3517	309	13	,	,	PUNCT
hassl-3517	309	14	while	while	SCONJ
hassl-3517	309	15	the	the	DET
hassl-3517	309	16	control	control	NOUN
hassl-3517	309	17	group	group	NOUN
hassl-3517	309	18	included	include	VERB
hassl-3517	309	19	other	other	ADJ
hassl-3517	309	20	observations	observation	NOUN
hassl-3517	309	21	.	.	PUNCT
hassl-3517	310	1	observations	observation	NOUN
hassl-3517	310	2	in	in	ADP
hassl-3517	310	3	the	the	DET
hassl-3517	310	4	two	two	NUM
hassl-3517	310	5	groups	group	NOUN
hassl-3517	310	6	were	be	AUX
hassl-3517	310	7	then	then	ADV
hassl-3517	310	8	matched	match	VERB
hassl-3517	310	9	according	accord	VERB
hassl-3517	310	10	to	to	ADP
hassl-3517	310	11	the	the	DET
hassl-3517	310	12	ma	ma	PROPN
hassl-3517	310	13	tching	tche	VERB
hassl-3517	310	14	method	method	NOUN
hassl-3517	310	15	humanities	humanity	NOUN
hassl-3517	310	16	and	and	CCONJ
hassl-3517	310	17	social	social	ADJ
hassl-3517	310	18	sciences	science	NOUN
hassl-3517	310	19	letters	letter	NOUN
hassl-3517	310	20	,	,	PUNCT
hassl-3517	310	21	2023	2023	NUM
hassl-3517	310	22	,	,	PUNCT
hassl-3517	310	23	11(4	11(4	NUM
hassl-3517	310	24	):	):	PUNCT
hassl-3517	310	25	377	377	NUM
hassl-3517	310	26	-	-	SYM
hassl-3517	310	27	398	398	NUM
hassl-3517	310	28	390	390	NUM
hassl-3517	310	29	©	©	PROPN
hassl-3517	310	30	2023conscientia	2023conscientia	NUM
hassl-3517	310	31	beam	beam	NOUN
hassl-3517	310	32	.	.	PUNCT
hassl-3517	311	1	all	all	DET
hassl-3517	311	2	rights	right	NOUN
hassl-3517	311	3	reserved	reserve	VERB
hassl-3517	311	4	.	.	PUNCT
hassl-3517	312	1	to	to	PART
hassl-3517	312	2	reduce	reduce	VERB
hassl-3517	312	3	monotonic	monotonic	ADJ
hassl-3517	312	4	imbalance	imbalance	NOUN
hassl-3517	312	5	(	(	PUNCT
hassl-3517	312	6	blackwell	blackwell	NOUN
hassl-3517	312	7	et	et	PROPN
hassl-3517	312	8	al	al	PROPN
hassl-3517	312	9	.	.	PROPN
hassl-3517	312	10	,	,	PUNCT
hassl-3517	312	11	2009	2009	NUM
hassl-3517	312	12	)	)	PUNCT
hassl-3517	312	13	.	.	PUNCT
hassl-3517	313	1	our	our	PRON
hassl-3517	313	2	matching	matching	NOUN
hassl-3517	313	3	method	method	NOUN
hassl-3517	313	4	uses	use	VERB
hassl-3517	313	5	all	all	DET
hassl-3517	313	6	control	control	NOUN
hassl-3517	313	7	variables	variable	NOUN
hassl-3517	313	8	for	for	ADP
hassl-3517	313	9	the	the	DET
hassl-3517	313	10	matching	matching	NOUN
hassl-3517	313	11	criteria	criterion	NOUN
hassl-3517	313	12	based	base	VERB
hassl-3517	313	13	on	on	ADP
hassl-3517	313	14	three	three	NUM
hassl-3517	313	15	strata	strata	NOUN
hassl-3517	313	16	.	.	PUNCT
hassl-3517	314	1	our	our	PRON
hassl-3517	314	2	sample	sample	NOUN
hassl-3517	314	3	size	size	NOUN
hassl-3517	314	4	after	after	SCONJ
hassl-3517	314	5	the	the	DET
hassl-3517	314	6	matching	matching	NOUN
hassl-3517	314	7	process	process	NOUN
hassl-3517	314	8	is	be	AUX
hassl-3517	314	9	1086	1086	NUM
hassl-3517	314	10	firm	firm	ADJ
hassl-3517	314	11	-	-	PUNCT
hassl-3517	314	12	year	year	NOUN
hassl-3517	314	13	observations	observation	NOUN
hassl-3517	314	14	.	.	PUNCT
hassl-3517	315	1	after	after	ADP
hassl-3517	315	2	the	the	DET
hassl-3517	315	3	matching	matching	NOUN
hassl-3517	315	4	process	process	NOUN
hassl-3517	315	5	,	,	PUNCT
hassl-3517	315	6	we	we	PRON
hassl-3517	315	7	conducted	conduct	VERB
hassl-3517	315	8	a	a	DET
hassl-3517	315	9	difference	difference	NOUN
hassl-3517	315	10	-	-	PUNCT
hassl-3517	315	11	in	in	ADP
hassl-3517	315	12	-	-	PUNCT
hassl-3517	315	13	differences	difference	NOUN
hassl-3517	315	14	analysis	analysis	NOUN
hassl-3517	315	15	to	to	PART
hassl-3517	315	16	estimate	estimate	VERB
hassl-3517	315	17	the	the	DET
hassl-3517	315	18	causal	causal	ADJ
hassl-3517	315	19	effect	effect	NOUN
hassl-3517	315	20	of	of	ADP
hassl-3517	315	21	the	the	DET
hassl-3517	315	22	treatment	treatment	NOUN
hassl-3517	315	23	on	on	ADP
hassl-3517	315	24	the	the	DET
hassl-3517	315	25	outcome	outcome	NOUN
hassl-3517	315	26	variable	variable	NOUN
hassl-3517	315	27	of	of	ADP
hassl-3517	315	28	interest	interest	NOUN
hassl-3517	315	29	.	.	PUNCT
hassl-3517	316	1	our	our	PRON
hassl-3517	316	2	results	result	NOUN
hassl-3517	316	3	show	show	VERB
hassl-3517	316	4	that	that	SCONJ
hassl-3517	316	5	the	the	DET
hassl-3517	316	6	treatment	treatment	NOUN
hassl-3517	316	7	group	group	NOUN
hassl-3517	316	8	had	have	VERB
hassl-3517	316	9	a	a	DET
hassl-3517	316	10	statistically	statistically	ADV
hassl-3517	316	11	significant	significant	ADJ
hassl-3517	316	12	increase	increase	NOUN
hassl-3517	316	13	in	in	ADP
hassl-3517	316	14	the	the	DET
hassl-3517	316	15	outcome	outcome	NOUN
hassl-3517	316	16	variable	variable	NOUN
hassl-3517	316	17	compared	compare	VERB
hassl-3517	316	18	to	to	ADP
hassl-3517	316	19	the	the	DET
hassl-3517	316	20	control	control	NOUN
hassl-3517	316	21	group	group	NOUN
hassl-3517	316	22	,	,	PUNCT
hassl-3517	316	23	indicating	indicate	VERB
hassl-3517	316	24	a	a	DET
hassl-3517	316	25	positive	positive	ADJ
hassl-3517	316	26	effect	effect	NOUN
hassl-3517	316	27	of	of	ADP
hassl-3517	316	28	the	the	DET
hassl-3517	316	29	treatment	treatment	NOUN
hassl-3517	316	30	.	.	PUNCT
hassl-3517	317	1	these	these	DET
hassl-3517	317	2	findings	finding	NOUN
hassl-3517	317	3	suggest	suggest	VERB
hassl-3517	317	4	that	that	SCONJ
hassl-3517	317	5	the	the	DET
hassl-3517	317	6	geographical	geographical	ADJ
hassl-3517	317	7	proximity	proximity	NOUN
hassl-3517	317	8	of	of	ADP
hassl-3517	317	9	firms	firm	NOUN
hassl-3517	317	10	plays	play	VERB
hassl-3517	317	11	a	a	DET
hassl-3517	317	12	crucial	crucial	ADJ
hassl-3517	317	13	role	role	NOUN
hassl-3517	317	14	in	in	ADP
hassl-3517	317	15	determining	determine	VERB
hassl-3517	317	16	the	the	DET
hassl-3517	317	17	effectiveness	effectiveness	NOUN
hassl-3517	317	18	of	of	ADP
hassl-3517	317	19	the	the	DET
hassl-3517	317	20	treatment	treatment	NOUN
hassl-3517	317	21	,	,	PUNCT
hassl-3517	317	22	and	and	CCONJ
hassl-3517	317	23	policymakers	policymaker	NOUN
hassl-3517	317	24	should	should	AUX
hassl-3517	317	25	consider	consider	VERB
hassl-3517	317	26	this	this	DET
hassl-3517	317	27	factor	factor	NOUN
hassl-3517	317	28	when	when	SCONJ
hassl-3517	317	29	designing	design	VERB
hassl-3517	317	30	similar	similar	ADJ
hassl-3517	317	31	interventions	intervention	NOUN
hassl-3517	317	32	in	in	ADP
hassl-3517	317	33	the	the	DET
hassl-3517	317	34	future	future	NOUN
hassl-3517	317	35	.	.	PUNCT
hassl-3517	318	1	however	however	ADV
hassl-3517	318	2	,	,	PUNCT
hassl-3517	318	3	further	further	ADJ
hassl-3517	318	4	research	research	NOUN
hassl-3517	318	5	is	be	AUX
hassl-3517	318	6	needed	need	VERB
hassl-3517	318	7	to	to	PART
hassl-3517	318	8	explore	explore	VERB
hassl-3517	318	9	the	the	DET
hassl-3517	318	10	underlying	underlie	VERB
hassl-3517	318	11	mechanisms	mechanism	NOUN
hassl-3517	318	12	driv	driv	ADV
hassl-3517	318	13	ing	e	VERB
hassl-3517	318	14	this	this	DET
hassl-3517	318	15	relationship	relationship	NOUN
hassl-3517	318	16	and	and	CCONJ
hassl-3517	318	17	to	to	PART
hassl-3517	318	18	assess	assess	VERB
hassl-3517	318	19	the	the	DET
hassl-3517	318	20	generalizability	generalizability	NOUN
hassl-3517	318	21	of	of	ADP
hassl-3517	318	22	our	our	PRON
hassl-3517	318	23	findings	finding	NOUN
hassl-3517	318	24	to	to	ADP
hassl-3517	318	25	other	other	ADJ
hassl-3517	318	26	contexts	contexts	NOUN
hassl-3517	318	27	.	.	PUNCT
hassl-3517	319	1	our	our	PRON
hassl-3517	319	2	cem	cem	NOUN
hassl-3517	319	3	regression	regression	NOUN
hassl-3517	319	4	results	result	NOUN
hassl-3517	319	5	are	be	AUX
hassl-3517	319	6	presented	present	VERB
hassl-3517	319	7	in	in	ADP
hassl-3517	319	8	tables	table	NOUN
hassl-3517	319	9	8	8	NUM
hassl-3517	319	10	and	and	CCONJ
hassl-3517	319	11	9	9	NUM
hassl-3517	319	12	,	,	PUNCT
hassl-3517	319	13	where	where	SCONJ
hassl-3517	319	14	table	table	NOUN
hassl-3517	319	15	8	8	NUM
hassl-3517	319	16	summarizes	summarize	NOUN
hassl-3517	319	17	our	our	PRON
hassl-3517	319	18	sample	sample	NOUN
hassl-3517	319	19	match	match	NOUN
hassl-3517	319	20	based	base	VERB
hassl-3517	319	21	on	on	ADP
hassl-3517	319	22	median	median	ADJ
hassl-3517	319	23	geographic	geographic	ADJ
hassl-3517	319	24	proximity	proximity	NOUN
hassl-3517	319	25	(	(	PUNCT
hassl-3517	319	26	proximity	proximity	NOUN
hassl-3517	319	27	)	)	PUNCT
hassl-3517	319	28	,	,	PUNCT
hassl-3517	319	29	which	which	PRON
hassl-3517	319	30	is	be	AUX
hassl-3517	319	31	narrowed	narrow	VERB
hassl-3517	319	32	,	,	PUNCT
hassl-3517	319	33	down	down	ADP
hassl-3517	319	34	to	to	ADP
hassl-3517	319	35	a	a	DET
hassl-3517	319	36	smaller	small	ADJ
hassl-3517	319	37	sample	sample	NOUN
hassl-3517	319	38	of	of	ADP
hassl-3517	319	39	pupils	pupil	NOUN
hassl-3517	319	40	and	and	CCONJ
hassl-3517	319	41	conforms	conform	VERB
hassl-3517	319	42	to	to	ADP
hassl-3517	319	43	the	the	DET
hassl-3517	319	44	main	main	ADJ
hassl-3517	319	45	characteristics	characteristic	NOUN
hassl-3517	319	46	of	of	ADP
hassl-3517	319	47	a	a	DET
hassl-3517	319	48	large	large	ADJ
hassl-3517	319	49	sample	sample	NOUN
hassl-3517	319	50	.	.	PUNCT
hassl-3517	320	1	table	table	NOUN
hassl-3517	320	2	8	8	NUM
hassl-3517	320	3	.	.	PUNCT
hassl-3517	320	4	coarsened	coarsen	VERB
hassl-3517	320	5	exact	exact	ADJ
hassl-3517	320	6	matching	matching	NOUN
hassl-3517	320	7	summary	summary	NOUN
hassl-3517	320	8	.	.	PUNCT
hassl-3517	321	1	criteria	criterion	NOUN
hassl-3517	321	2	geo	geo	PROPN
hassl-3517	321	3	proximity=1	proximity=1	PROPN
hassl-3517	321	4	geo	geo	PROPN
hassl-3517	321	5	proximity=0	proximity=0	PROPN
hassl-3517	321	6	all	all	DET
hassl-3517	321	7	562	562	NUM
hassl-3517	321	8	558	558	NUM
hassl-3517	321	9	matched	match	VERB
hassl-3517	321	10	543	543	NUM
hassl-3517	321	11	543	543	NUM
hassl-3517	321	12	unmatched	unmatched	ADJ
hassl-3517	321	13	19	19	NUM
hassl-3517	321	14	15	15	NUM
hassl-3517	321	15	table	table	NOUN
hassl-3517	321	16	9	9	NUM
hassl-3517	321	17	.	.	NUM
hassl-3517	321	18	coarsened	coarsen	VERB
hassl-3517	321	19	exact	exact	ADJ
hassl-3517	321	20	matching	matching	NOUN
hassl-3517	321	21	(	(	PUNCT
hassl-3517	321	22	cem	cem	NOUN
hassl-3517	321	23	)	)	PUNCT
hassl-3517	321	24	.	.	PUNCT
hassl-3517	322	1	variables	variable	NOUN
hassl-3517	322	2	(	(	PUNCT
hassl-3517	322	3	1	1	NUM
hassl-3517	322	4	)	)	PUNCT
hassl-3517	322	5	(	(	PUNCT
hassl-3517	322	6	2	2	NUM
hassl-3517	322	7	)	)	PUNCT
hassl-3517	322	8	(	(	PUNCT
hassl-3517	322	9	3	3	X
hassl-3517	322	10	)	)	PUNCT
hassl-3517	322	11	(	(	PUNCT
hassl-3517	322	12	4	4	NUM
hassl-3517	322	13	)	)	PUNCT
hassl-3517	322	14	(	(	PUNCT
hassl-3517	322	15	5	5	NUM
hassl-3517	322	16	)	)	PUNCT
hassl-3517	322	17	(	(	PUNCT
hassl-3517	322	18	6	6	NUM
hassl-3517	322	19	)	)	PUNCT
hassl-3517	322	20	(	(	PUNCT
hassl-3517	322	21	7	7	NUM
hassl-3517	322	22	)	)	PUNCT
hassl-3517	322	23	(	(	PUNCT
hassl-3517	322	24	8)	8)	NUM
hassl-3517	322	25	fkgl	fkgl	NOUN
hassl-3517	322	26	fkri	fkri	PROPN
hassl-3517	322	27	gfri	gfri	PROPN
hassl-3517	322	28	smog	smog	PROPN
hassl-3517	322	29	fkgl	fkgl	PROPN
hassl-3517	322	30	fkri	fkri	PROPN
hassl-3517	322	31	gfri	gfri	PROPN
hassl-3517	322	32	smog	smog	PROPN
hassl-3517	322	33	intercept	intercept	PROPN
hassl-3517	322	34	1.043	1.043	NUM
hassl-3517	322	35	(	(	PUNCT
hassl-3517	322	36	0.62	0.62	NUM
hassl-3517	322	37	)	)	PUNCT
hassl-3517	322	38	0.695	0.695	NUM
hassl-3517	322	39	(	(	PUNCT
hassl-3517	322	40	0.42	0.42	NUM
hassl-3517	322	41	)	)	PUNCT
hassl-3517	322	42	1.388	1.388	NUM
hassl-3517	322	43	(	(	PUNCT
hassl-3517	322	44	0.93	0.93	NUM
hassl-3517	322	45	)	)	PUNCT
hassl-3517	322	46	0.552	0.552	NUM
hassl-3517	322	47	(	(	PUNCT
hassl-3517	322	48	0.33	0.33	NUM
hassl-3517	322	49	)	)	PUNCT
hassl-3517	322	50	0.988	0.988	NUM
hassl-3517	322	51	(	(	PUNCT
hassl-3517	322	52	0.57	0.57	NUM
hassl-3517	322	53	)	)	PUNCT
hassl-3517	322	54	0.630	0.630	NUM
hassl-3517	322	55	(	(	PUNCT
hassl-3517	322	56	0.37	0.37	NUM
hassl-3517	322	57	)	)	PUNCT
hassl-3517	322	58	1.318	1.318	NUM
hassl-3517	322	59	(	(	PUNCT
hassl-3517	322	60	0.86	0.86	NUM
hassl-3517	322	61	)	)	PUNCT
hassl-3517	322	62	0.399	0.399	NUM
hassl-3517	322	63	(	(	PUNCT
hassl-3517	322	64	0.23	0.23	NUM
hassl-3517	322	65	)	)	PUNCT
hassl-3517	322	66	proximtiy	proximtiy	NOUN
hassl-3517	322	67	-0.000	-0.000	PUNCT
hassl-3517	322	68	*	*	NOUN
hassl-3517	322	69	*	*	PUNCT
hassl-3517	322	70	(	(	PUNCT
hassl-3517	322	71	-2.03	-2.03	ADJ
hassl-3517	322	72	)	)	PUNCT
hassl-3517	322	73	-0.000	-0.000	PUNCT
hassl-3517	322	74	*	*	PUNCT
hassl-3517	322	75	*	*	PUNCT
hassl-3517	322	76	*	*	PUNCT
hassl-3517	322	77	(	(	PUNCT
hassl-3517	322	78	-2.66	-2.66	NOUN
hassl-3517	322	79	)	)	PUNCT
hassl-3517	322	80	-0.000	-0.000	PUNCT
hassl-3517	322	81	*	*	PUNCT
hassl-3517	322	82	*	*	PUNCT
hassl-3517	322	83	(	(	PUNCT
hassl-3517	322	84	-2.06	-2.06	NOUN
hassl-3517	322	85	)	)	PUNCT
hassl-3517	322	86	-0.000	-0.000	PUNCT
hassl-3517	322	87	*	*	PUNCT
hassl-3517	322	88	*	*	PUNCT
hassl-3517	322	89	*	*	PUNCT
hassl-3517	322	90	(	(	PUNCT
hassl-3517	322	91	-2.66	-2.66	NOUN
hassl-3517	322	92	)	)	PUNCT
hassl-3517	322	93	-0.616	-0.616	NOUN
hassl-3517	322	94	*	*	PUNCT
hassl-3517	322	95	*	*	PUNCT
hassl-3517	322	96	(	(	PUNCT
hassl-3517	322	97	-2.42	-2.42	X
hassl-3517	322	98	)	)	PUNCT
hassl-3517	322	99	-0.615	-0.615	NOUN
hassl-3517	322	100	*	*	PUNCT
hassl-3517	322	101	*	*	PUNCT
hassl-3517	322	102	(	(	PUNCT
hassl-3517	322	103	-2.58	-2.58	ADJ
hassl-3517	322	104	)	)	PUNCT
hassl-3517	322	105	-0.664	-0.664	X
hassl-3517	322	106	*	*	PUNCT
hassl-3517	322	107	*	*	PUNCT
hassl-3517	322	108	*	*	PUNCT
hassl-3517	322	109	(	(	PUNCT
hassl-3517	322	110	-3.14	-3.14	NOUN
hassl-3517	322	111	)	)	PUNCT
hassl-3517	322	112	-0.599	-0.599	NOUN
hassl-3517	322	113	*	*	PUNCT
hassl-3517	322	114	*	*	PUNCT
hassl-3517	322	115	(	(	PUNCT
hassl-3517	322	116	-2.49	-2.49	NOUN
hassl-3517	322	117	)	)	PUNCT
hassl-3517	322	118	lnfee	lnfee	NOUN
hassl-3517	322	119	-0.005	-0.005	NOUN
hassl-3517	322	120	*	*	PUNCT
hassl-3517	322	121	*	*	PUNCT
hassl-3517	322	122	(	(	PUNCT
hassl-3517	322	123	-2.01	-2.01	NOUN
hassl-3517	322	124	)	)	PUNCT
hassl-3517	322	125	-0.006	-0.006	PROPN
hassl-3517	322	126	*	*	PUNCT
hassl-3517	322	127	*	*	PUNCT
hassl-3517	322	128	(	(	PUNCT
hassl-3517	322	129	-2.04	-2.04	NUM
hassl-3517	322	130	)	)	PUNCT
hassl-3517	322	131	-0.005	-0.005	NOUN
hassl-3517	322	132	*	*	PUNCT
hassl-3517	322	133	(	(	PUNCT
hassl-3517	322	134	-1.79	-1.79	NOUN
hassl-3517	322	135	)	)	PUNCT
hassl-3517	322	136	-0.004	-0.004	PUNCT
hassl-3517	322	137	(	(	PUNCT
hassl-3517	322	138	-1.63	-1.63	X
hassl-3517	322	139	)	)	PUNCT
hassl-3517	322	140	0.018	0.018	NUM
hassl-3517	322	141	(	(	PUNCT
hassl-3517	322	142	0.43	0.43	NUM
hassl-3517	322	143	)	)	PUNCT
hassl-3517	322	144	0.020	0.020	NUM
hassl-3517	322	145	(	(	PUNCT
hassl-3517	322	146	0.50	0.50	NUM
hassl-3517	322	147	)	)	PUNCT
hassl-3517	322	148	0.018	0.018	NUM
hassl-3517	322	149	(	(	PUNCT
hassl-3517	322	150	0.47	0.47	NUM
hassl-3517	322	151	)	)	PUNCT
hassl-3517	322	152	0.032	0.032	NUM
hassl-3517	322	153	(	(	PUNCT
hassl-3517	322	154	0.80	0.80	NUM
hassl-3517	322	155	)	)	PUNCT
hassl-3517	322	156	proximity*lnfee	proximity*lnfee	NOUN
hassl-3517	322	157	-0.000	-0.000	PUNCT
hassl-3517	322	158	*	*	PROPN
hassl-3517	322	159	(	(	PUNCT
hassl-3517	322	160	-1.70	-1.70	NOUN
hassl-3517	322	161	)	)	PUNCT
hassl-3517	322	162	-0.000	-0.000	PUNCT
hassl-3517	322	163	*	*	PUNCT
hassl-3517	322	164	*	*	PUNCT
hassl-3517	322	165	*	*	PUNCT
hassl-3517	322	166	(	(	PUNCT
hassl-3517	322	167	-2.79	-2.79	NOUN
hassl-3517	322	168	)	)	PUNCT
hassl-3517	322	169	-0.000	-0.000	NOUN
hassl-3517	322	170	*	*	PUNCT
hassl-3517	322	171	(	(	PUNCT
hassl-3517	322	172	-1.69	-1.69	NOUN
hassl-3517	322	173	)	)	PUNCT
hassl-3517	322	174	-0.000	-0.000	PUNCT
hassl-3517	322	175	*	*	PUNCT
hassl-3517	322	176	*	*	PUNCT
hassl-3517	322	177	(	(	PUNCT
hassl-3517	322	178	-2.02	-2.02	NUM
hassl-3517	322	179	)	)	PUNCT
hassl-3517	322	180	firmsize	firmsize	NOUN
hassl-3517	322	181	0.060	0.060	NUM
hassl-3517	322	182	(	(	PUNCT
hassl-3517	322	183	1.07	1.07	NUM
hassl-3517	322	184	)	)	PUNCT
hassl-3517	322	185	0.072	0.072	NUM
hassl-3517	322	186	(	(	PUNCT
hassl-3517	322	187	1.31	1.31	NUM
hassl-3517	322	188	)	)	PUNCT
hassl-3517	322	189	0.039	0.039	NUM
hassl-3517	322	190	(	(	PUNCT
hassl-3517	322	191	0.77	0.77	NUM
hassl-3517	322	192	)	)	PUNCT
hassl-3517	322	193	0.074	0.074	NUM
hassl-3517	322	194	(	(	PUNCT
hassl-3517	322	195	1.34	1.34	NUM
hassl-3517	322	196	)	)	PUNCT
hassl-3517	322	197	0.057	0.057	NUM
hassl-3517	322	198	(	(	PUNCT
hassl-3517	322	199	1.02	1.02	NUM
hassl-3517	322	200	)	)	PUNCT
hassl-3517	322	201	0.070	0.070	NUM
hassl-3517	322	202	(	(	PUNCT
hassl-3517	322	203	1.26	1.26	NUM
hassl-3517	322	204	)	)	PUNCT
hassl-3517	322	205	0.037	0.037	NUM
hassl-3517	322	206	(	(	PUNCT
hassl-3517	322	207	0.73	0.73	NUM
hassl-3517	322	208	)	)	PUNCT
hassl-3517	322	209	0.071	0.071	NUM
hassl-3517	322	210	(	(	PUNCT
hassl-3517	322	211	1.30	1.30	NUM
hassl-3517	322	212	)	)	PUNCT
hassl-3517	322	213	roa	roa	NOUN
hassl-3517	322	214	-1.664	-1.664	NUM
hassl-3517	322	215	(	(	PUNCT
hassl-3517	322	216	-1.38	-1.38	NOUN
hassl-3517	322	217	)	)	PUNCT
hassl-3517	322	218	-1.538	-1.538	PUNCT
hassl-3517	322	219	(	(	PUNCT
hassl-3517	322	220	-1.24	-1.24	NOUN
hassl-3517	322	221	)	)	PUNCT
hassl-3517	322	222	-1.030	-1.030	NOUN
hassl-3517	322	223	(	(	PUNCT
hassl-3517	322	224	-1.01	-1.01	PROPN
hassl-3517	322	225	)	)	PUNCT
hassl-3517	322	226	-1.650	-1.650	PROPN
hassl-3517	322	227	(	(	PUNCT
hassl-3517	322	228	-1.39	-1.39	NOUN
hassl-3517	322	229	)	)	PUNCT
hassl-3517	322	230	-1.665	-1.665	PROPN
hassl-3517	322	231	(	(	PUNCT
hassl-3517	322	232	-1.39	-1.39	NUM
hassl-3517	322	233	)	)	PUNCT
hassl-3517	322	234	-1.541	-1.541	NOUN
hassl-3517	322	235	(	(	PUNCT
hassl-3517	322	236	-1.25	-1.25	NOUN
hassl-3517	322	237	)	)	PUNCT
hassl-3517	322	238	-1.030	-1.030	PROPN
hassl-3517	322	239	(	(	PUNCT
hassl-3517	322	240	-1.01	-1.01	NUM
hassl-3517	322	241	)	)	PUNCT
hassl-3517	322	242	-1.640	-1.640	X
hassl-3517	322	243	(	(	PUNCT
hassl-3517	322	244	-1.40	-1.40	NOUN
hassl-3517	322	245	)	)	PUNCT
hassl-3517	322	246	big4	big4	NOUN
hassl-3517	322	247	0.052	0.052	NUM
hassl-3517	322	248	(	(	PUNCT
hassl-3517	322	249	0.25	0.25	NUM
hassl-3517	322	250	)	)	PUNCT
hassl-3517	322	251	-0.053	-0.053	NUM
hassl-3517	322	252	(	(	PUNCT
hassl-3517	322	253	-0.27	-0.27	ADJ
hassl-3517	322	254	)	)	PUNCT
hassl-3517	322	255	0.087	0.087	NUM
hassl-3517	322	256	(	(	PUNCT
hassl-3517	322	257	0.44	0.44	NUM
hassl-3517	322	258	)	)	PUNCT
hassl-3517	322	259	0.012	0.012	NUM
hassl-3517	322	260	(	(	PUNCT
hassl-3517	322	261	0.06	0.06	NUM
hassl-3517	322	262	)	)	PUNCT
hassl-3517	322	263	0.060	0.060	NUM
hassl-3517	322	264	(	(	PUNCT
hassl-3517	322	265	0.29	0.29	NUM
hassl-3517	322	266	)	)	PUNCT
hassl-3517	322	267	-0.045	-0.045	PUNCT
hassl-3517	322	268	(	(	PUNCT
hassl-3517	322	269	-0.23	-0.23	X
hassl-3517	322	270	)	)	PUNCT
hassl-3517	322	271	0.093	0.093	NUM
hassl-3517	322	272	(	(	PUNCT
hassl-3517	322	273	0.47	0.47	NUM
hassl-3517	322	274	)	)	PUNCT
hassl-3517	322	275	0.019	0.019	NUM
hassl-3517	322	276	(	(	PUNCT
hassl-3517	322	277	0.09	0.09	NUM
hassl-3517	322	278	)	)	PUNCT
hassl-3517	322	279	lev	lev	NOUN
hassl-3517	322	280	0.064	0.064	NUM
hassl-3517	322	281	(	(	PUNCT
hassl-3517	322	282	0.46	0.46	NUM
hassl-3517	322	283	)	)	PUNCT
hassl-3517	322	284	0.073	0.073	NUM
hassl-3517	322	285	(	(	PUNCT
hassl-3517	322	286	0.54	0.54	NUM
hassl-3517	322	287	)	)	PUNCT
hassl-3517	322	288	0.089	0.089	NUM
hassl-3517	322	289	(	(	PUNCT
hassl-3517	322	290	0.68	0.68	NUM
hassl-3517	322	291	)	)	PUNCT
hassl-3517	322	292	0.037	0.037	NUM
hassl-3517	322	293	(	(	PUNCT
hassl-3517	322	294	0.34	0.34	NUM
hassl-3517	322	295	)	)	PUNCT
hassl-3517	322	296	0.062	0.062	NUM
hassl-3517	322	297	(	(	PUNCT
hassl-3517	322	298	0.45	0.45	NUM
hassl-3517	322	299	)	)	PUNCT
hassl-3517	322	300	0.071	0.071	NUM
hassl-3517	322	301	(	(	PUNCT
hassl-3517	322	302	0.52	0.52	NUM
hassl-3517	322	303	)	)	PUNCT
hassl-3517	322	304	0.087	0.087	NUM
hassl-3517	322	305	(	(	PUNCT
hassl-3517	322	306	0.66	0.66	NUM
hassl-3517	322	307	)	)	PUNCT
hassl-3517	322	308	0.034	0.034	NUM
hassl-3517	322	309	(	(	PUNCT
hassl-3517	322	310	0.31	0.31	NUM
hassl-3517	322	311	)	)	PUNCT
hassl-3517	322	312	current	current	ADJ
hassl-3517	322	313	-0.004	-0.004	PUNCT
hassl-3517	322	314	(	(	PUNCT
hassl-3517	322	315	-1.52	-1.52	NUM
hassl-3517	322	316	)	)	PUNCT
hassl-3517	322	317	-0.003	-0.003	NOUN
hassl-3517	322	318	(	(	PUNCT
hassl-3517	322	319	-1.32	-1.32	NUM
hassl-3517	322	320	)	)	PUNCT
hassl-3517	322	321	-0.002	-0.002	PUNCT
hassl-3517	322	322	(	(	PUNCT
hassl-3517	322	323	-1.17	-1.17	NUM
hassl-3517	322	324	)	)	PUNCT
hassl-3517	322	325	-0.004	-0.004	PUNCT
hassl-3517	322	326	(	(	PUNCT
hassl-3517	322	327	-1.53	-1.53	X
hassl-3517	322	328	)	)	PUNCT
hassl-3517	322	329	-0.004	-0.004	PUNCT
hassl-3517	322	330	(	(	PUNCT
hassl-3517	322	331	-1.57	-1.57	X
hassl-3517	322	332	)	)	PUNCT
hassl-3517	322	333	-0.003	-0.003	NOUN
hassl-3517	322	334	(	(	PUNCT
hassl-3517	322	335	-1.37	-1.37	NOUN
hassl-3517	322	336	)	)	PUNCT
hassl-3517	322	337	-0.003	-0.003	NOUN
hassl-3517	322	338	(	(	PUNCT
hassl-3517	322	339	-1.21	-1.21	PROPN
hassl-3517	322	340	)	)	PUNCT
hassl-3517	322	341	-0.004	-0.004	PUNCT
hassl-3517	322	342	(	(	PUNCT
hassl-3517	322	343	-1.57	-1.57	X
hassl-3517	322	344	)	)	PUNCT
hassl-3517	322	345	loss	loss	NOUN
hassl-3517	322	346	-0.554	-0.554	NOUN
hassl-3517	322	347	*	*	PUNCT
hassl-3517	322	348	*	*	PUNCT
hassl-3517	322	349	(	(	PUNCT
hassl-3517	322	350	-2.23	-2.23	NOUN
hassl-3517	322	351	)	)	PUNCT
hassl-3517	322	352	-0.541	-0.541	PUNCT
hassl-3517	323	1	*	*	PUNCT
hassl-3517	323	2	*	*	PUNCT
hassl-3517	323	3	(	(	PUNCT
hassl-3517	323	4	-2.31	-2.31	NOUN
hassl-3517	323	5	)	)	PUNCT
hassl-3517	323	6	-0.634	-0.634	NOUN
hassl-3517	324	1	*	*	PUNCT
hassl-3517	324	2	*	*	PUNCT
hassl-3517	324	3	*	*	PUNCT
hassl-3517	324	4	(	(	PUNCT
hassl-3517	324	5	-3.11	-3.11	NUM
hassl-3517	324	6	)	)	PUNCT
hassl-3517	324	7	-0.547	-0.547	PUNCT
hassl-3517	324	8	*	*	PUNCT
hassl-3517	324	9	*	*	PUNCT
hassl-3517	324	10	(	(	PUNCT
hassl-3517	324	11	-2.36	-2.36	NOUN
hassl-3517	324	12	)	)	PUNCT
hassl-3517	324	13	-0.552	-0.552	NOUN
hassl-3517	324	14	*	*	NOUN
hassl-3517	324	15	*	*	PUNCT
hassl-3517	324	16	(	(	PUNCT
hassl-3517	324	17	-2.23	-2.23	NOUN
hassl-3517	324	18	)	)	PUNCT
hassl-3517	324	19	-0.539	-0.539	PUNCT
hassl-3517	324	20	*	*	PUNCT
hassl-3517	324	21	*	*	PUNCT
hassl-3517	324	22	(	(	PUNCT
hassl-3517	324	23	-2.31	-2.31	NOUN
hassl-3517	324	24	)	)	PUNCT
hassl-3517	324	25	-0.633	-0.633	PUNCT
hassl-3517	324	26	*	*	PUNCT
hassl-3517	324	27	*	*	PUNCT
hassl-3517	324	28	*	*	PUNCT
hassl-3517	324	29	(	(	PUNCT
hassl-3517	324	30	-3.11	-3.11	NUM
hassl-3517	324	31	)	)	PUNCT
hassl-3517	324	32	-0.545	-0.545	NOUN
hassl-3517	324	33	*	*	PUNCT
hassl-3517	324	34	*	*	PUNCT
hassl-3517	324	35	(	(	PUNCT
hassl-3517	324	36	-2.36	-2.36	NOUN
hassl-3517	324	37	)	)	PUNCT
hassl-3517	324	38	ppe	ppe	NOUN
hassl-3517	324	39	0.116	0.116	NUM
hassl-3517	324	40	(	(	PUNCT
hassl-3517	324	41	0.31	0.31	NUM
hassl-3517	324	42	)	)	PUNCT
hassl-3517	324	43	-0.088	-0.088	NUM
hassl-3517	324	44	(	(	PUNCT
hassl-3517	324	45	-0.23	-0.23	X
hassl-3517	324	46	)	)	PUNCT
hassl-3517	324	47	0.204	0.204	NUM
hassl-3517	324	48	(	(	PUNCT
hassl-3517	324	49	0.56	0.56	NUM
hassl-3517	324	50	)	)	PUNCT
hassl-3517	324	51	0.105	0.105	NUM
hassl-3517	324	52	(	(	PUNCT
hassl-3517	324	53	0.28	0.28	NUM
hassl-3517	324	54	)	)	PUNCT
hassl-3517	324	55	0.123	0.123	NUM
hassl-3517	324	56	(	(	PUNCT
hassl-3517	324	57	0.33	0.33	NUM
hassl-3517	324	58	)	)	PUNCT
hassl-3517	324	59	-0.079	-0.079	PUNCT
hassl-3517	324	60	(	(	PUNCT
hassl-3517	324	61	-0.21	-0.21	X
hassl-3517	324	62	)	)	PUNCT
hassl-3517	324	63	0.210	0.210	NUM
hassl-3517	324	64	(	(	PUNCT
hassl-3517	324	65	0.58	0.58	NUM
hassl-3517	324	66	)	)	PUNCT
hassl-3517	324	67	0.108	0.108	NUM
hassl-3517	324	68	(	(	PUNCT
hassl-3517	324	69	0.29	0.29	NUM
hassl-3517	324	70	)	)	PUNCT
hassl-3517	324	71	cashta	cashta	VERB
hassl-3517	324	72	1.088	1.088	NUM
hassl-3517	324	73	(	(	PUNCT
hassl-3517	324	74	1.37	1.37	NUM
hassl-3517	324	75	)	)	PUNCT
hassl-3517	324	76	1.082	1.082	NUM
hassl-3517	324	77	(	(	PUNCT
hassl-3517	324	78	1.41	1.41	NUM
hassl-3517	324	79	)	)	PUNCT
hassl-3517	324	80	0.706	0.706	NUM
hassl-3517	324	81	(	(	PUNCT
hassl-3517	324	82	0.97	0.97	NUM
hassl-3517	324	83	)	)	PUNCT
hassl-3517	324	84	1.170	1.170	NUM
hassl-3517	324	85	(	(	PUNCT
hassl-3517	324	86	1.53	1.53	NUM
hassl-3517	324	87	)	)	PUNCT
hassl-3517	324	88	1.039	1.039	NUM
hassl-3517	324	89	(	(	PUNCT
hassl-3517	324	90	1.30	1.30	NUM
hassl-3517	324	91	)	)	PUNCT
hassl-3517	324	92	1.022	1.022	NUM
hassl-3517	324	93	(	(	PUNCT
hassl-3517	324	94	1.32	1.32	NUM
hassl-3517	324	95	)	)	PUNCT
hassl-3517	324	96	0.666	0.666	NUM
hassl-3517	324	97	(	(	PUNCT
hassl-3517	324	98	0.90	0.90	NUM
hassl-3517	324	99	)	)	PUNCT
hassl-3517	324	100	1.126	1.126	NUM
hassl-3517	324	101	(	(	PUNCT
hassl-3517	324	102	1.46	1.46	NUM
hassl-3517	324	103	)	)	PUNCT
hassl-3517	324	104	indcomsize	indcomsize	VERB
hassl-3517	324	105	0.222	0.222	NUM
hassl-3517	324	106	(	(	PUNCT
hassl-3517	324	107	1.24	1.24	NUM
hassl-3517	324	108	)	)	PUNCT
hassl-3517	324	109	0.134	0.134	NUM
hassl-3517	324	110	(	(	PUNCT
hassl-3517	324	111	0.81	0.81	NUM
hassl-3517	324	112	)	)	PUNCT
hassl-3517	324	113	0.183	0.183	NUM
hassl-3517	324	114	(	(	PUNCT
hassl-3517	324	115	1.13	1.13	NUM
hassl-3517	324	116	)	)	PUNCT
hassl-3517	324	117	0.153	0.153	NUM
hassl-3517	324	118	(	(	PUNCT
hassl-3517	324	119	0.92	0.92	NUM
hassl-3517	324	120	)	)	PUNCT
hassl-3517	324	121	0.208	0.208	NUM
hassl-3517	324	122	(	(	PUNCT
hassl-3517	324	123	1.18	1.18	NUM
hassl-3517	324	124	)	)	PUNCT
hassl-3517	324	125	0.120	0.120	NUM
hassl-3517	324	126	(	(	PUNCT
hassl-3517	324	127	0.73	0.73	NUM
hassl-3517	324	128	)	)	PUNCT
hassl-3517	324	129	0.172	0.172	NUM
hassl-3517	324	130	(	(	PUNCT
hassl-3517	324	131	1.08	1.08	NUM
hassl-3517	324	132	)	)	PUNCT
hassl-3517	324	133	0.135	0.135	NUM
hassl-3517	324	134	(	(	PUNCT
hassl-3517	324	135	0.83	0.83	NUM
hassl-3517	324	136	)	)	PUNCT
hassl-3517	324	137	industry	industry	NOUN
hassl-3517	324	138	fixed	fix	VERB
hassl-3517	324	139	effect	effect	NOUN
hassl-3517	324	140	included	include	VERB
hassl-3517	324	141	included	include	VERB
hassl-3517	324	142	included	include	VERB
hassl-3517	324	143	included	include	VERB
hassl-3517	324	144	included	include	VERB
hassl-3517	324	145	included	include	VERB
hassl-3517	324	146	included	include	VERB
hassl-3517	324	147	included	include	VERB
hassl-3517	324	148	year	year	NOUN
hassl-3517	324	149	fixed	fix	VERB
hassl-3517	324	150	effect	effect	NOUN
hassl-3517	324	151	included	include	VERB
hassl-3517	324	152	included	include	VERB
hassl-3517	324	153	included	include	VERB
hassl-3517	324	154	included	include	VERB
hassl-3517	324	155	included	include	VERB
hassl-3517	324	156	included	include	VERB
hassl-3517	324	157	included	include	VERB
hassl-3517	324	158	included	include	VERB
hassl-3517	324	159	r	r	NOUN
hassl-3517	324	160	-	-	PUNCT
hassl-3517	324	161	squared	square	VERB
hassl-3517	324	162	0.050	0.050	NUM
hassl-3517	324	163	0.046	0.046	NUM
hassl-3517	324	164	0.046	0.046	NUM
hassl-3517	324	165	0.049	0.049	NUM
hassl-3517	324	166	0.052	0.052	NUM
hassl-3517	324	167	0.049	0.049	NUM
hassl-3517	324	168	0.048	0.048	NUM
hassl-3517	324	169	0.052	0.052	NUM
hassl-3517	324	170	adjusted	adjust	VERB
hassl-3517	324	171	r2	r2	NOUN
hassl-3517	324	172	0.027	0.027	NUM
hassl-3517	324	173	0.025	0.025	NUM
hassl-3517	324	174	0.024	0.024	NUM
hassl-3517	324	175	0.028	0.028	NUM
hassl-3517	324	176	0.027	0.027	NUM
hassl-3517	324	177	0.025	0.025	NUM
hassl-3517	324	178	0.024	0.024	NUM
hassl-3517	324	179	0.028	0.028	NUM
hassl-3517	324	180	n	n	CCONJ
hassl-3517	324	181	1086	1086	NUM
hassl-3517	324	182	1086	1086	NUM
hassl-3517	324	183	1086	1086	NUM
hassl-3517	324	184	1086	1086	NUM
hassl-3517	324	185	1086	1086	NUM
hassl-3517	324	186	1086	1086	NUM
hassl-3517	324	187	1086	1086	NUM
hassl-3517	324	188	1086	1086	NUM
hassl-3517	324	189	note	note	NOUN
hassl-3517	324	190	:	:	PUNCT
hassl-3517	324	191	p	p	X
hassl-3517	324	192	-	-	PUNCT
hassl-3517	324	193	values	value	NOUN
hassl-3517	324	194	in	in	ADP
hassl-3517	324	195	parentheses	parenthesis	NOUN
hassl-3517	324	196	.	.	PUNCT
hassl-3517	325	1	*	*	PUNCT
hassl-3517	326	1	p	p	X
hassl-3517	326	2	<	<	X
hassl-3517	326	3	0.1	0.1	NUM
hassl-3517	326	4	,	,	PUNCT
hassl-3517	326	5	*	*	PUNCT
hassl-3517	326	6	*	*	PUNCT
hassl-3517	326	7	p	p	X
hassl-3517	326	8	<	<	X
hassl-3517	326	9	0.05	0.05	NUM
hassl-3517	326	10	,	,	PUNCT
hassl-3517	326	11	*	*	PUNCT
hassl-3517	326	12	*	*	PUNCT
hassl-3517	326	13	*	*	PUNCT
hassl-3517	326	14	p	p	X
hassl-3517	326	15	<	<	X
hassl-3517	326	16	0.01	0.01	NUM
hassl-3517	326	17	.	.	PUNCT
hassl-3517	327	1	humanities	humanity	NOUN
hassl-3517	327	2	and	and	CCONJ
hassl-3517	327	3	social	social	ADJ
hassl-3517	327	4	sciences	science	NOUN
hassl-3517	327	5	letters	letter	NOUN
hassl-3517	327	6	,	,	PUNCT
hassl-3517	327	7	2023	2023	NUM
hassl-3517	327	8	,	,	PUNCT
hassl-3517	327	9	11(4	11(4	NUM
hassl-3517	327	10	):	):	PUNCT
hassl-3517	327	11	377	377	NUM
hassl-3517	327	12	-	-	SYM
hassl-3517	327	13	398	398	NUM
hassl-3517	327	14	391	391	NUM
hassl-3517	327	15	©	©	PROPN
hassl-3517	327	16	2023conscientia	2023conscientia	NUM
hassl-3517	327	17	beam	beam	NOUN
hassl-3517	327	18	.	.	PUNCT
hassl-3517	328	1	all	all	DET
hassl-3517	328	2	rights	right	NOUN
hassl-3517	328	3	reserved	reserve	VERB
hassl-3517	328	4	.	.	PUNCT
hassl-3517	329	1	meanwhile	meanwhile	ADV
hassl-3517	329	2	,	,	PUNCT
hassl-3517	329	3	table	table	NOUN
hassl-3517	329	4	9	9	NUM
hassl-3517	329	5	is	be	AUX
hassl-3517	329	6	the	the	DET
hassl-3517	329	7	result	result	NOUN
hassl-3517	329	8	of	of	ADP
hassl-3517	329	9	the	the	DET
hassl-3517	329	10	regression	regression	NOUN
hassl-3517	329	11	test	test	NOUN
hassl-3517	329	12	between	between	ADP
hassl-3517	329	13	geographical	geographical	ADJ
hassl-3517	329	14	proximity	proximity	NOUN
hassl-3517	329	15	and	and	CCONJ
hassl-3517	329	16	legibility	legibility	NOUN
hassl-3517	329	17	of	of	ADP
hassl-3517	329	18	financial	financial	ADJ
hassl-3517	329	19	statement	statement	NOUN
hassl-3517	329	20	footnotes	footnote	NOUN
hassl-3517	329	21	,	,	PUNCT
hassl-3517	329	22	and	and	CCONJ
hassl-3517	329	23	based	base	VERB
hassl-3517	329	24	on	on	ADP
hassl-3517	329	25	the	the	DET
hassl-3517	329	26	table	table	NOUN
hassl-3517	329	27	,	,	PUNCT
hassl-3517	329	28	our	our	PRON
hassl-3517	329	29	results	result	NOUN
hassl-3517	329	30	are	be	AUX
hassl-3517	329	31	still	still	ADV
hassl-3517	329	32	consistent	consistent	ADJ
hassl-3517	329	33	with	with	ADP
hassl-3517	329	34	the	the	DET
hassl-3517	329	35	main	main	ADJ
hassl-3517	329	36	analysis	analysis	NOUN
hassl-3517	329	37	.	.	PUNCT
hassl-3517	330	1	thus	thus	ADV
hassl-3517	330	2	,	,	PUNCT
hassl-3517	330	3	supporting	support	VERB
hassl-3517	330	4	our	our	PRON
hassl-3517	330	5	hypothesis	hypothesis	NOUN
hassl-3517	330	6	that	that	SCONJ
hassl-3517	330	7	the	the	DET
hassl-3517	330	8	geographical	geographical	ADJ
hassl-3517	330	9	proximity	proximity	NOUN
hassl-3517	330	10	of	of	ADP
hassl-3517	330	11	the	the	DET
hassl-3517	330	12	auditor	auditor	NOUN
hassl-3517	330	13	-	-	PUNCT
hassl-3517	330	14	client	client	NOUN
hassl-3517	330	15	makes	make	VERB
hassl-3517	330	16	it	it	PRON
hassl-3517	330	17	more	more	ADV
hassl-3517	330	18	difficult	difficult	ADJ
hassl-3517	330	19	to	to	PART
hassl-3517	330	20	read	read	VERB
hassl-3517	330	21	financial	financial	ADJ
hassl-3517	330	22	statement	statement	NOUN
hassl-3517	330	23	footnotes	footnote	NOUN
hassl-3517	330	24	,	,	PUNCT
hassl-3517	330	25	audit	audit	NOUN
hassl-3517	330	26	fee	fee	NOUN
hassl-3517	330	27	interactions	interaction	NOUN
hassl-3517	330	28	try	try	VERB
hassl-3517	330	29	to	to	PART
hassl-3517	330	30	reduce	reduce	VERB
hassl-3517	330	31	the	the	DET
hassl-3517	330	32	difficulty	difficulty	NOUN
hassl-3517	330	33	of	of	ADP
hassl-3517	330	34	reading	read	VERB
hassl-3517	330	35	financial	financial	ADJ
hassl-3517	330	36	statement	statement	NOUN
hassl-3517	330	37	footnotes	footnote	NOUN
hassl-3517	330	38	.	.	PUNCT
hassl-3517	331	1	5.2	5.2	NUM
hassl-3517	331	2	.	.	PUNCT
hassl-3517	332	1	heckman	heckman	PROPN
hassl-3517	332	2	-	-	PUNCT
hassl-3517	332	3	two	two	NUM
hassl-3517	332	4	stage	stage	NOUN
hassl-3517	332	5	least	least	ADJ
hassl-3517	332	6	square	square	ADJ
hassl-3517	332	7	analysis	analysis	NOUN
hassl-3517	332	8	(	(	PUNCT
hassl-3517	332	9	heckman	heckman	NOUN
hassl-3517	332	10	,	,	PUNCT
hassl-3517	332	11	1979	1979	NUM
hassl-3517	332	12	)	)	PUNCT
hassl-3517	332	13	heckman	heckman	PROPN
hassl-3517	332	14	's	's	PART
hassl-3517	332	15	two	two	NUM
hassl-3517	332	16	-	-	PUNCT
hassl-3517	332	17	stage	stage	NOUN
hassl-3517	332	18	regression	regression	NOUN
hassl-3517	332	19	was	be	AUX
hassl-3517	332	20	our	our	PRON
hassl-3517	332	21	second	second	ADJ
hassl-3517	332	22	robustness	robustness	NOUN
hassl-3517	332	23	test	test	NOUN
hassl-3517	332	24	to	to	PART
hassl-3517	332	25	address	address	VERB
hassl-3517	332	26	the	the	DET
hassl-3517	332	27	issue	issue	NOUN
hassl-3517	332	28	of	of	ADP
hassl-3517	332	29	endogeneity	endogeneity	NOUN
hassl-3517	332	30	with	with	ADP
hassl-3517	332	31	significant	significant	ADJ
hassl-3517	332	32	unobserved	unobserved	ADJ
hassl-3517	332	33	variables	variable	NOUN
hassl-3517	332	34	.	.	PUNCT
hassl-3517	333	1	our	our	PRON
hassl-3517	333	2	instrumental	instrumental	ADJ
hassl-3517	333	3	variable	variable	NOUN
hassl-3517	333	4	is	be	AUX
hassl-3517	333	5	ave_proximity	ave_proximity	NOUN
hassl-3517	333	6	,	,	PUNCT
hassl-3517	333	7	measured	measure	VERB
hassl-3517	333	8	as	as	ADP
hassl-3517	333	9	the	the	DET
hassl-3517	333	10	mean	mean	ADJ
hassl-3517	333	11	value	value	NOUN
hassl-3517	333	12	of	of	ADP
hassl-3517	333	13	geographic	geographic	ADJ
hassl-3517	333	14	proximity	proximity	NOUN
hassl-3517	333	15	to	to	ADP
hassl-3517	333	16	each	each	DET
hassl-3517	333	17	sic	sic	ADJ
hassl-3517	333	18	code	code	NOUN
hassl-3517	333	19	.	.	PUNCT
hassl-3517	334	1	based	base	VERB
hassl-3517	334	2	on	on	ADP
hassl-3517	334	3	the	the	DET
hassl-3517	334	4	imitation	imitation	NOUN
hassl-3517	334	5	of	of	ADP
hassl-3517	334	6	social	social	ADJ
hassl-3517	334	7	ties	tie	NOUN
hassl-3517	334	8	and	and	CCONJ
hassl-3517	334	9	interactions	interaction	NOUN
hassl-3517	334	10	,	,	PUNCT
hassl-3517	334	11	we	we	PRON
hassl-3517	334	12	suspect	suspect	VERB
hassl-3517	334	13	that	that	SCONJ
hassl-3517	334	14	companies	company	NOUN
hassl-3517	334	15	will	will	AUX
hassl-3517	334	16	develop	develop	VERB
hassl-3517	334	17	policies	policy	NOUN
hassl-3517	334	18	where	where	SCONJ
hassl-3517	334	19	geographical	geographical	ADJ
hassl-3517	334	20	proximity	proximity	NOUN
hassl-3517	334	21	becomes	become	VERB
hassl-3517	334	22	an	an	DET
hassl-3517	334	23	opportunity	opportunity	NOUN
hassl-3517	334	24	to	to	PART
hassl-3517	334	25	improve	improve	VERB
hassl-3517	334	26	the	the	DET
hassl-3517	334	27	legibility	legibility	NOUN
hassl-3517	334	28	of	of	ADP
hassl-3517	334	29	financial	financial	ADJ
hassl-3517	334	30	statement	statement	NOUN
hassl-3517	334	31	footnotes	footnote	NOUN
hassl-3517	334	32	because	because	SCONJ
hassl-3517	334	33	they	they	PRON
hassl-3517	334	34	will	will	AUX
hassl-3517	334	35	consider	consider	VERB
hassl-3517	334	36	geographical	geographical	ADJ
hassl-3517	334	37	proximity	proximity	NOUN
hassl-3517	334	38	or	or	CCONJ
hassl-3517	334	39	distance	distance	NOUN
hassl-3517	334	40	,	,	PUNCT
hassl-3517	334	41	which	which	PRON
hassl-3517	334	42	affects	affect	VERB
hassl-3517	334	43	the	the	DET
hassl-3517	334	44	cost	cost	NOUN
hassl-3517	334	45	of	of	ADP
hassl-3517	334	46	the	the	DET
hassl-3517	334	47	information	information	NOUN
hassl-3517	334	48	obtained	obtain	VERB
hassl-3517	334	49	.	.	PUNCT
hassl-3517	334	50	table	table	NOUN
hassl-3517	334	51	10	10	NUM
hassl-3517	334	52	.	.	PUNCT
hassl-3517	335	1	heckman	heckman	PROPN
hassl-3517	335	2	two	two	NUM
hassl-3517	335	3	-	-	PUNCT
hassl-3517	335	4	stage	stage	NOUN
hassl-3517	335	5	least	least	ADV
hassl-3517	335	6	square	square	ADJ
hassl-3517	335	7	.	.	PUNCT
hassl-3517	336	1	first	first	ADJ
hassl-3517	336	2	stage	stage	NOUN
hassl-3517	336	3	variables	variable	NOUN
hassl-3517	336	4	(	(	PUNCT
hassl-3517	336	5	1	1	NUM
hassl-3517	336	6	)	)	PUNCT
hassl-3517	336	7	proximity	proximity	NOUN
hassl-3517	336	8	intercept	intercept	NOUN
hassl-3517	336	9	15.612	15.612	NUM
hassl-3517	336	10	*	*	SYM
hassl-3517	336	11	(	(	PUNCT
hassl-3517	336	12	1.67	1.67	NUM
hassl-3517	336	13	)	)	PUNCT
hassl-3517	336	14	ave_proximity	ave_proximity	NOUN
hassl-3517	336	15	-0.620	-0.620	NOUN
hassl-3517	336	16	*	*	NOUN
hassl-3517	336	17	*	*	PUNCT
hassl-3517	336	18	(	(	PUNCT
hassl-3517	336	19	-2.43	-2.43	NOUN
hassl-3517	336	20	)	)	PUNCT
hassl-3517	336	21	lnfee	lnfee	NOUN
hassl-3517	336	22	15.954	15.954	NUM
hassl-3517	336	23	*	*	SYM
hassl-3517	336	24	(	(	PUNCT
hassl-3517	336	25	1.78	1.78	NUM
hassl-3517	336	26	)	)	PUNCT
hassl-3517	336	27	proximity*lnfee	proximity*lnfee	NOUN
hassl-3517	336	28	-0.245	-0.245	X
hassl-3517	336	29	(	(	PUNCT
hassl-3517	336	30	-0.71	-0.71	NOUN
hassl-3517	336	31	)	)	PUNCT
hassl-3517	336	32	firmsize	firmsize	NOUN
hassl-3517	336	33	0.071	0.071	NUM
hassl-3517	336	34	(	(	PUNCT
hassl-3517	336	35	1.30	1.30	NUM
hassl-3517	336	36	)	)	PUNCT
hassl-3517	336	37	roa	roa	NOUN
hassl-3517	336	38	-1.640	-1.640	PROPN
hassl-3517	336	39	(	(	PUNCT
hassl-3517	336	40	-1.40	-1.40	NOUN
hassl-3517	336	41	)	)	PUNCT
hassl-3517	336	42	big4	big4	NOUN
hassl-3517	336	43	0.019	0.019	NUM
hassl-3517	336	44	(	(	PUNCT
hassl-3517	336	45	0.09	0.09	NUM
hassl-3517	336	46	)	)	PUNCT
hassl-3517	336	47	lev	lev	NOUN
hassl-3517	336	48	0.034	0.034	NUM
hassl-3517	336	49	(	(	PUNCT
hassl-3517	336	50	0.31	0.31	NUM
hassl-3517	336	51	)	)	PUNCT
hassl-3517	336	52	current	current	ADJ
hassl-3517	336	53	-0.004	-0.004	PUNCT
hassl-3517	336	54	(	(	PUNCT
hassl-3517	336	55	-1.57	-1.57	X
hassl-3517	336	56	)	)	PUNCT
hassl-3517	336	57	loss	loss	NOUN
hassl-3517	336	58	-0.545	-0.545	PROPN
hassl-3517	336	59	*	*	PUNCT
hassl-3517	336	60	*	*	PUNCT
hassl-3517	336	61	(	(	PUNCT
hassl-3517	336	62	-2.36	-2.36	NOUN
hassl-3517	336	63	)	)	PUNCT
hassl-3517	336	64	ppe	ppe	NOUN
hassl-3517	336	65	0.108	0.108	NUM
hassl-3517	336	66	(	(	PUNCT
hassl-3517	336	67	0.29	0.29	NUM
hassl-3517	336	68	)	)	PUNCT
hassl-3517	336	69	cashta	cashta	VERB
hassl-3517	336	70	1.126	1.126	NUM
hassl-3517	336	71	(	(	PUNCT
hassl-3517	336	72	1.46	1.46	NUM
hassl-3517	336	73	)	)	PUNCT
hassl-3517	336	74	indcomsize	indcomsize	VERB
hassl-3517	336	75	0.135	0.135	NUM
hassl-3517	336	76	(	(	PUNCT
hassl-3517	336	77	0.83	0.83	NUM
hassl-3517	336	78	)	)	PUNCT
hassl-3517	336	79	imr	imr	NOUN
hassl-3517	336	80	-8.380	-8.380	PROPN
hassl-3517	336	81	(	(	PUNCT
hassl-3517	336	82	-1.62	-1.62	ADJ
hassl-3517	336	83	)	)	PUNCT
hassl-3517	336	84	industry	industry	NOUN
hassl-3517	336	85	fixed	fix	VERB
hassl-3517	336	86	effect	effect	NOUN
hassl-3517	336	87	included	include	VERB
hassl-3517	336	88	year	year	NOUN
hassl-3517	336	89	fixed	fix	VERB
hassl-3517	336	90	effect	effect	NOUN
hassl-3517	336	91	included	include	VERB
hassl-3517	336	92	r	r	NOUN
hassl-3517	336	93	-	-	PUNCT
hassl-3517	336	94	squared	square	VERB
hassl-3517	336	95	0.060	0.060	NUM
hassl-3517	336	96	adjusted	adjust	VERB
hassl-3517	336	97	r2	r2	PROPN
hassl-3517	336	98	0.037	0.037	NUM
hassl-3517	336	99	n	n	NUM
hassl-3517	336	100	1086	1086	NUM
hassl-3517	336	101	note	note	NOUN
hassl-3517	336	102	:	:	PUNCT
hassl-3517	336	103	p	p	X
hassl-3517	336	104	-	-	PUNCT
hassl-3517	336	105	values	value	NOUN
hassl-3517	336	106	in	in	ADP
hassl-3517	336	107	parentheses	parenthesis	NOUN
hassl-3517	336	108	.	.	PUNCT
hassl-3517	337	1	*	*	PUNCT
hassl-3517	338	1	p	p	X
hassl-3517	338	2	<	<	X
hassl-3517	338	3	0.1	0.1	NUM
hassl-3517	338	4	,	,	PUNCT
hassl-3517	338	5	*	*	PUNCT
hassl-3517	338	6	*	*	PUNCT
hassl-3517	338	7	p	p	X
hassl-3517	338	8	<	<	X
hassl-3517	338	9	0.05	0.05	NUM
hassl-3517	338	10	.	.	PUNCT
hassl-3517	339	1	humanities	humanity	NOUN
hassl-3517	339	2	and	and	CCONJ
hassl-3517	339	3	social	social	ADJ
hassl-3517	339	4	sciences	science	NOUN
hassl-3517	339	5	letters	letter	NOUN
hassl-3517	339	6	,	,	PUNCT
hassl-3517	339	7	2023	2023	NUM
hassl-3517	339	8	,	,	PUNCT
hassl-3517	339	9	11(4	11(4	NUM
hassl-3517	339	10	):	):	PUNCT
hassl-3517	339	11	377	377	NUM
hassl-3517	339	12	-	-	SYM
hassl-3517	339	13	398	398	NUM
hassl-3517	339	14	392	392	NUM
hassl-3517	339	15	©	©	PROPN
hassl-3517	339	16	2023conscientia	2023conscientia	NUM
hassl-3517	339	17	beam	beam	NOUN
hassl-3517	339	18	.	.	PUNCT
hassl-3517	340	1	all	all	DET
hassl-3517	340	2	rights	right	NOUN
hassl-3517	340	3	reserved	reserve	VERB
hassl-3517	340	4	.	.	PUNCT
hassl-3517	341	1	the	the	DET
hassl-3517	341	2	results	result	NOUN
hassl-3517	341	3	of	of	ADP
hassl-3517	341	4	our	our	PRON
hassl-3517	341	5	heckman	heckman	PROPN
hassl-3517	341	6	-	-	PUNCT
hassl-3517	341	7	two	two	NUM
hassl-3517	341	8	-	-	PUNCT
hassl-3517	341	9	stage	stage	NOUN
hassl-3517	341	10	least	least	ADJ
hassl-3517	341	11	squares	square	NOUN
hassl-3517	341	12	regression	regression	NOUN
hassl-3517	341	13	is	be	AUX
hassl-3517	341	14	shown	show	VERB
hassl-3517	341	15	in	in	ADP
hassl-3517	341	16	table	table	NOUN
hassl-3517	341	17	10	10	NUM
hassl-3517	341	18	.	.	PUNCT
hassl-3517	342	1	in	in	ADP
hassl-3517	342	2	the	the	DET
hassl-3517	342	3	first	first	ADJ
hassl-3517	342	4	stage	stage	NOUN
hassl-3517	342	5	,	,	PUNCT
hassl-3517	342	6	ave_proximity	ave_proximity	NOUN
hassl-3517	342	7	,	,	PUNCT
hassl-3517	342	8	as	as	ADP
hassl-3517	342	9	our	our	PRON
hassl-3517	342	10	exogenous	exogenous	ADJ
hassl-3517	342	11	variable	variable	NOUN
hassl-3517	342	12	,	,	PUNCT
hassl-3517	342	13	is	be	AUX
hassl-3517	342	14	negative	negative	ADJ
hassl-3517	342	15	and	and	CCONJ
hassl-3517	342	16	significant	significant	ADJ
hassl-3517	342	17	(	(	PUNCT
hassl-3517	342	18	coef	coef	PROPN
hassl-3517	342	19	.	.	PUNCT
hassl-3517	343	1	=	=	PUNCT
hassl-3517	343	2	-0.620	-0.620	PROPN
hassl-3517	343	3	,	,	PUNCT
hassl-3517	343	4	t	t	NOUN
hassl-3517	343	5	=	=	SYM
hassl-3517	343	6	-2.43	-2.43	NOUN
hassl-3517	343	7	)	)	PUNCT
hassl-3517	343	8	concerning	concern	VERB
hassl-3517	343	9	proximity	proximity	NOUN
hassl-3517	343	10	.	.	PUNCT
hassl-3517	344	1	meanwhile	meanwhile	ADV
hassl-3517	344	2	,	,	PUNCT
hassl-3517	344	3	in	in	ADP
hassl-3517	344	4	the	the	DET
hassl-3517	344	5	second	second	ADJ
hassl-3517	344	6	stage	stage	NOUN
hassl-3517	344	7	,	,	PUNCT
hassl-3517	344	8	the	the	DET
hassl-3517	344	9	results	result	NOUN
hassl-3517	344	10	of	of	ADP
hassl-3517	344	11	the	the	DET
hassl-3517	344	12	proximity	proximity	NOUN
hassl-3517	344	13	and	and	CCONJ
hassl-3517	344	14	readability	readability	NOUN
hassl-3517	344	15	regressions	regression	NOUN
hassl-3517	344	16	represented	represent	VERB
hassl-3517	344	17	by	by	ADP
hassl-3517	344	18	(	(	PUNCT
hassl-3517	344	19	flesch	flesch	PROPN
hassl-3517	344	20	,	,	PUNCT
hassl-3517	344	21	kincaid	kincaid	PROPN
hassl-3517	344	22	,	,	PUNCT
hassl-3517	344	23	fog	fog	PROPN
hassl-3517	344	24	,	,	PUNCT
hassl-3517	344	25	and	and	CCONJ
hassl-3517	344	26	smog	smog	NOUN
hassl-3517	344	27	)	)	PUNCT
hassl-3517	344	28	were	be	AUX
hassl-3517	344	29	negative	negative	ADJ
hassl-3517	344	30	and	and	CCONJ
hassl-3517	344	31	significant	significant	ADJ
hassl-3517	344	32	,	,	PUNCT
hassl-3517	344	33	with	with	ADP
hassl-3517	344	34	flesch	flesch	PROPN
hassl-3517	344	35	(	(	PUNCT
hassl-3517	344	36	coef	coef	PROPN
hassl-3517	344	37	.	.	PUNCT
hassl-3517	345	1	=	=	SYM
hassl-3517	345	2	0.000	0.000	NUM
hassl-3517	345	3	,	,	PUNCT
hassl-3517	345	4	t	t	NOUN
hassl-3517	345	5	=	=	SYM
hassl-3517	345	6	-1.79	-1.79	X
hassl-3517	345	7	)	)	PUNCT
hassl-3517	345	8	,	,	PUNCT
hassl-3517	345	9	kincaid	kincaid	PROPN
hassl-3517	345	10	(	(	PUNCT
hassl-3517	345	11	coef	coef	PROPN
hassl-3517	345	12	.	.	PUNCT
hassl-3517	346	1	=	=	PUNCT
hassl-3517	346	2	-0.000	-0.000	PROPN
hassl-3517	346	3	,	,	PUNCT
hassl-3517	346	4	t	t	NOUN
hassl-3517	346	5	=	=	PUNCT
hassl-3517	346	6	-1.79	-1.79	NOUN
hassl-3517	346	7	)	)	PUNCT
hassl-3517	346	8	,	,	PUNCT
hassl-3517	346	9	fog	fog	NOUN
hassl-3517	346	10	(	(	PUNCT
hassl-3517	346	11	coef	coef	PROPN
hassl-3517	346	12	.	.	PUNCT
hassl-3517	347	1	=	=	PUNCT
hassl-3517	347	2	-0.000	-0.000	PROPN
hassl-3517	347	3	,	,	PUNCT
hassl-3517	347	4	t	t	NOUN
hassl-3517	347	5	=	=	SYM
hassl-3517	347	6	-2.60	-2.60	PROPN
hassl-3517	347	7	)	)	PUNCT
hassl-3517	347	8	,	,	PUNCT
hassl-3517	347	9	and	and	CCONJ
hassl-3517	347	10	smog	smog	NOUN
hassl-3517	347	11	(	(	PUNCT
hassl-3517	347	12	coef	coef	PROPN
hassl-3517	347	13	.	.	PUNCT
hassl-3517	348	1	=	=	PUNCT
hassl-3517	348	2	-0.000	-0.000	PROPN
hassl-3517	348	3	,	,	PUNCT
hassl-3517	348	4	t	t	NOUN
hassl-3517	348	5	=	=	SYM
hassl-3517	348	6	-1.65	-1.65	PROPN
hassl-3517	348	7	)	)	PUNCT
hassl-3517	348	8	at	at	ADP
hassl-3517	348	9	significance	significance	NOUN
hassl-3517	348	10	levels	level	NOUN
hassl-3517	348	11	of	of	ADP
hassl-3517	348	12	5	5	NUM
hassl-3517	348	13	%	%	NOUN
hassl-3517	348	14	and	and	CCONJ
hassl-3517	348	15	10	10	NUM
hassl-3517	348	16	%	%	NOUN
hassl-3517	348	17	.	.	PUNCT
hassl-3517	349	1	on	on	ADP
hassl-3517	349	2	the	the	DET
hassl-3517	349	3	other	other	ADJ
hassl-3517	349	4	hand	hand	NOUN
hassl-3517	349	5	,	,	PUNCT
hassl-3517	349	6	our	our	PRON
hassl-3517	349	7	interaction	interaction	NOUN
hassl-3517	349	8	model	model	NOUN
hassl-3517	349	9	shows	show	VERB
hassl-3517	349	10	that	that	SCONJ
hassl-3517	349	11	audit	audit	NOUN
hassl-3517	349	12	fees	fee	NOUN
hassl-3517	349	13	were	be	AUX
hassl-3517	349	14	negative	negative	ADJ
hassl-3517	349	15	and	and	CCONJ
hassl-3517	349	16	significant	significant	ADJ
hassl-3517	349	17	,	,	PUNCT
hassl-3517	349	18	with	with	ADP
hassl-3517	349	19	flesch	flesch	PROPN
hassl-3517	349	20	(	(	PUNCT
hassl-3517	349	21	coef	coef	PROPN
hassl-3517	349	22	.	.	PUNCT
hassl-3517	350	1	=	=	PUNCT
hassl-3517	350	2	-0.000	-0.000	PROPN
hassl-3517	350	3	,	,	PUNCT
hassl-3517	350	4	t	t	NOUN
hassl-3517	350	5	=	=	SYM
hassl-3517	350	6	-1.45	-1.45	NOUN
hassl-3517	350	7	)	)	PUNCT
hassl-3517	350	8	,	,	PUNCT
hassl-3517	350	9	kincaid	kincaid	PROPN
hassl-3517	350	10	(	(	PUNCT
hassl-3517	350	11	coef	coef	PROPN
hassl-3517	350	12	.	.	PUNCT
hassl-3517	351	1	=	=	PUNCT
hassl-3517	351	2	-0.000	-0.000	PROPN
hassl-3517	351	3	,	,	PUNCT
hassl-3517	351	4	t	t	NOUN
hassl-3517	351	5	=	=	PUNCT
hassl-3517	351	6	-2.59	-2.59	NUM
hassl-3517	351	7	)	)	PUNCT
hassl-3517	351	8	,	,	PUNCT
hassl-3517	351	9	fog	fog	NOUN
hassl-3517	351	10	(	(	PUNCT
hassl-3517	351	11	coef	coef	PROPN
hassl-3517	351	12	.	.	PUNCT
hassl-3517	352	1	=	=	PUNCT
hassl-3517	352	2	-0.000	-0.000	PROPN
hassl-3517	352	3	,	,	PUNCT
hassl-3517	352	4	t	t	NOUN
hassl-3517	352	5	=	=	SYM
hassl-3517	352	6	-1.51	-1.51	NUM
hassl-3517	352	7	)	)	PUNCT
hassl-3517	352	8	,	,	PUNCT
hassl-3517	352	9	and	and	CCONJ
hassl-3517	352	10	smog	smog	NOUN
hassl-3517	352	11	(	(	PUNCT
hassl-3517	352	12	coef	coef	PROPN
hassl-3517	352	13	.	.	PUNCT
hassl-3517	353	1	=	=	PUNCT
hassl-3517	353	2	-0.000	-0.000	PROPN
hassl-3517	353	3	,	,	PUNCT
hassl-3517	353	4	t	t	NOUN
hassl-3517	353	5	=	=	SYM
hassl-3517	353	6	-1.77	-1.77	X
hassl-3517	353	7	)	)	PUNCT
hassl-3517	353	8	having	have	VERB
hassl-3517	353	9	significance	significance	NOUN
hassl-3517	353	10	levels	level	NOUN
hassl-3517	353	11	of	of	ADP
hassl-3517	353	12	1	1	NUM
hassl-3517	353	13	%	%	NOUN
hassl-3517	353	14	and	and	CCONJ
hassl-3517	353	15	10	10	NUM
hassl-3517	353	16	%	%	NOUN
hassl-3517	353	17	.	.	PUNCT
hassl-3517	354	1	in	in	ADP
hassl-3517	354	2	addition	addition	NOUN
hassl-3517	354	3	,	,	PUNCT
hassl-3517	354	4	imr	imr	NOUN
hassl-3517	354	5	(	(	PUNCT
hassl-3517	354	6	inverted	invert	VERB
hassl-3517	354	7	mills	mill	NOUN
hassl-3517	354	8	ratio	ratio	NOUN
hassl-3517	354	9	)	)	PUNCT
hassl-3517	354	10	shows	show	VERB
hassl-3517	354	11	an	an	DET
hassl-3517	354	12	insignificant	insignificant	ADJ
hassl-3517	354	13	value	value	NOUN
hassl-3517	354	14	in	in	ADP
hassl-3517	354	15	our	our	PRON
hassl-3517	354	16	model	model	NOUN
hassl-3517	354	17	.	.	PUNCT
hassl-3517	355	1	thus	thus	ADV
hassl-3517	355	2	,	,	PUNCT
hassl-3517	355	3	our	our	PRON
hassl-3517	355	4	heckman-2	heckman-2	PROPN
hassl-3517	355	5	sls	sls	NOUN
hassl-3517	355	6	(	(	PUNCT
hassl-3517	355	7	stage	stage	NOUN
hassl-3517	355	8	least	least	ADV
hassl-3517	355	9	square	square	ADJ
hassl-3517	355	10	)	)	PUNCT
hassl-3517	355	11	regression	regression	NOUN
hassl-3517	355	12	results	result	NOUN
hassl-3517	355	13	are	be	AUX
hassl-3517	355	14	still	still	ADV
hassl-3517	355	15	consistent	consistent	ADJ
hassl-3517	355	16	with	with	ADP
hassl-3517	355	17	our	our	PRON
hassl-3517	355	18	main	main	ADJ
hassl-3517	355	19	test	test	NOUN
hassl-3517	355	20	.	.	PUNCT
hassl-3517	356	1	table	table	NOUN
hassl-3517	356	2	10	10	NUM
hassl-3517	356	3	.	.	PUNCT
hassl-3517	357	1	continue	continue	VERB
hassl-3517	357	2	…	…	PUNCT
hassl-3517	357	3	.	.	PUNCT
hassl-3517	358	1	second	second	ADJ
hassl-3517	358	2	stage	stage	NOUN
hassl-3517	358	3	variables	variable	NOUN
hassl-3517	358	4	(	(	PUNCT
hassl-3517	358	5	1	1	NUM
hassl-3517	358	6	)	)	PUNCT
hassl-3517	358	7	(	(	PUNCT
hassl-3517	358	8	2	2	NUM
hassl-3517	358	9	)	)	PUNCT
hassl-3517	358	10	(	(	PUNCT
hassl-3517	358	11	3	3	X
hassl-3517	358	12	)	)	PUNCT
hassl-3517	358	13	(	(	PUNCT
hassl-3517	358	14	4	4	NUM
hassl-3517	358	15	)	)	PUNCT
hassl-3517	358	16	(	(	PUNCT
hassl-3517	358	17	5	5	NUM
hassl-3517	358	18	)	)	PUNCT
hassl-3517	358	19	(	(	PUNCT
hassl-3517	358	20	6	6	NUM
hassl-3517	358	21	)	)	PUNCT
hassl-3517	358	22	(	(	PUNCT
hassl-3517	358	23	7	7	NUM
hassl-3517	358	24	)	)	PUNCT
hassl-3517	358	25	(	(	PUNCT
hassl-3517	358	26	8)	8)	NUM
hassl-3517	358	27	fkgl	fkgl	NOUN
hassl-3517	358	28	fkri	fkri	PROPN
hassl-3517	358	29	gfri	gfri	PROPN
hassl-3517	358	30	smog	smog	PROPN
hassl-3517	358	31	fkgl	fkgl	PROPN
hassl-3517	358	32	fkri	fkri	PROPN
hassl-3517	358	33	gfri	gfri	PROPN
hassl-3517	358	34	smog	smog	PROPN
hassl-3517	358	35	intercept	intercept	PROPN
hassl-3517	358	36	18.092	18.092	NUM
hassl-3517	358	37	*	*	PUNCT
hassl-3517	358	38	(	(	PUNCT
hassl-3517	358	39	1.86	1.86	NUM
hassl-3517	358	40	)	)	PUNCT
hassl-3517	358	41	12.676	12.676	NUM
hassl-3517	358	42	(	(	PUNCT
hassl-3517	358	43	1.45	1.45	NUM
hassl-3517	358	44	)	)	PUNCT
hassl-3517	358	45	16.614	16.614	NUM
hassl-3517	358	46	*	*	PUNCT
hassl-3517	358	47	(	(	PUNCT
hassl-3517	358	48	1.90	1.90	NUM
hassl-3517	358	49	)	)	PUNCT
hassl-3517	358	50	15.612	15.612	NUM
hassl-3517	358	51	*	*	PUNCT
hassl-3517	358	52	(	(	PUNCT
hassl-3517	358	53	1.67	1.67	NUM
hassl-3517	358	54	)	)	PUNCT
hassl-3517	358	55	17.407	17.407	NUM
hassl-3517	358	56	*	*	SYM
hassl-3517	358	57	(	(	PUNCT
hassl-3517	358	58	1.75	1.75	NUM
hassl-3517	358	59	)	)	PUNCT
hassl-3517	358	60	12.050	12.050	NUM
hassl-3517	358	61	(	(	PUNCT
hassl-3517	358	62	1.34	1.34	NUM
hassl-3517	358	63	)	)	PUNCT
hassl-3517	358	64	15.954	15.954	NUM
hassl-3517	358	65	*	*	PUNCT
hassl-3517	358	66	(	(	PUNCT
hassl-3517	358	67	1.78	1.78	NUM
hassl-3517	358	68	)	)	PUNCT
hassl-3517	358	69	14.761	14.761	NUM
hassl-3517	358	70	(	(	PUNCT
hassl-3517	358	71	1.53	1.53	NUM
hassl-3517	358	72	)	)	PUNCT
hassl-3517	358	73	proximity	proximity	NOUN
hassl-3517	358	74	-0.000	-0.000	NUM
hassl-3517	358	75	*	*	PUNCT
hassl-3517	358	76	(	(	PUNCT
hassl-3517	358	77	-1.79	-1.79	NOUN
hassl-3517	358	78	)	)	PUNCT
hassl-3517	358	79	-0.000	-0.000	NOUN
hassl-3517	358	80	*	*	PUNCT
hassl-3517	358	81	(	(	PUNCT
hassl-3517	358	82	-1.79	-1.79	NOUN
hassl-3517	358	83	)	)	PUNCT
hassl-3517	358	84	-0.000	-0.000	PUNCT
hassl-3517	358	85	*	*	PUNCT
hassl-3517	358	86	*	*	PUNCT
hassl-3517	358	87	*	*	PUNCT
hassl-3517	358	88	(	(	PUNCT
hassl-3517	358	89	-2.60	-2.60	NUM
hassl-3517	358	90	)	)	PUNCT
hassl-3517	358	91	-0.000	-0.000	PUNCT
hassl-3517	358	92	*	*	PUNCT
hassl-3517	358	93	*	*	PUNCT
hassl-3517	358	94	*	*	PUNCT
hassl-3517	358	95	(	(	PUNCT
hassl-3517	358	96	-2.60	-2.60	NUM
hassl-3517	358	97	)	)	PUNCT
hassl-3517	358	98	-0.005	-0.005	NUM
hassl-3517	358	99	*	*	PUNCT
hassl-3517	358	100	(	(	PUNCT
hassl-3517	358	101	-1.82	-1.82	NOUN
hassl-3517	358	102	)	)	PUNCT
hassl-3517	358	103	-0.005	-0.005	PRON
hassl-3517	359	1	*	*	PUNCT
hassl-3517	359	2	*	*	PUNCT
hassl-3517	359	3	(	(	PUNCT
hassl-3517	359	4	-2.44	-2.44	NOUN
hassl-3517	359	5	)	)	PUNCT
hassl-3517	359	6	-0.004	-0.004	X
hassl-3517	359	7	*	*	PUNCT
hassl-3517	359	8	*	*	PUNCT
hassl-3517	359	9	*	*	PUNCT
hassl-3517	359	10	(	(	PUNCT
hassl-3517	359	11	-2.63	-2.63	NOUN
hassl-3517	359	12	)	)	PUNCT
hassl-3517	359	13	-0.004	-0.004	PUNCT
hassl-3517	359	14	*	*	PUNCT
hassl-3517	359	15	*	*	PUNCT
hassl-3517	359	16	*	*	PUNCT
hassl-3517	359	17	(	(	PUNCT
hassl-3517	359	18	-2.63	-2.63	NOUN
hassl-3517	359	19	)	)	PUNCT
hassl-3517	359	20	lnfee	lnfee	NOUN
hassl-3517	359	21	-0.021	-0.021	NOUN
hassl-3517	359	22	*	*	PUNCT
hassl-3517	359	23	*	*	PUNCT
hassl-3517	359	24	(	(	PUNCT
hassl-3517	359	25	-2.43	-2.43	NUM
hassl-3517	359	26	)	)	PUNCT
hassl-3517	359	27	-0.021	-0.021	NOUN
hassl-3517	360	1	*	*	PUNCT
hassl-3517	360	2	*	*	PUNCT
hassl-3517	360	3	(	(	PUNCT
hassl-3517	360	4	-2.43	-2.43	NUM
hassl-3517	360	5	)	)	PUNCT
hassl-3517	360	6	-0.014	-0.014	NOUN
hassl-3517	360	7	*	*	PUNCT
hassl-3517	360	8	(	(	PUNCT
hassl-3517	360	9	-1.77	-1.77	ADJ
hassl-3517	360	10	)	)	PUNCT
hassl-3517	360	11	-0.014	-0.014	NOUN
hassl-3517	360	12	*	*	PUNCT
hassl-3517	360	13	(	(	PUNCT
hassl-3517	360	14	-1.65	-1.65	NOUN
hassl-3517	360	15	)	)	PUNCT
hassl-3517	360	16	0.022	0.022	NUM
hassl-3517	360	17	(	(	PUNCT
hassl-3517	360	18	0.54	0.54	NUM
hassl-3517	360	19	)	)	PUNCT
hassl-3517	360	20	0.024	0.024	NUM
hassl-3517	360	21	(	(	PUNCT
hassl-3517	360	22	0.59	0.59	NUM
hassl-3517	360	23	)	)	PUNCT
hassl-3517	360	24	0.025	0.025	NUM
hassl-3517	360	25	(	(	PUNCT
hassl-3517	360	26	0.65	0.65	NUM
hassl-3517	360	27	)	)	PUNCT
hassl-3517	360	28	0.032	0.032	NUM
hassl-3517	360	29	(	(	PUNCT
hassl-3517	360	30	0.79	0.79	NUM
hassl-3517	360	31	)	)	PUNCT
hassl-3517	360	32	proximity	proximity	NOUN
hassl-3517	360	33	*	*	PUNCT
hassl-3517	360	34	lnfee	lnfee	NOUN
hassl-3517	360	35	-0.000	-0.000	X
hassl-3517	360	36	(	(	PUNCT
hassl-3517	360	37	-1.45	-1.45	ADV
hassl-3517	360	38	)	)	PUNCT
hassl-3517	360	39	-0.000	-0.000	PUNCT
hassl-3517	361	1	*	*	PUNCT
hassl-3517	361	2	*	*	PUNCT
hassl-3517	361	3	*	*	PUNCT
hassl-3517	361	4	(	(	PUNCT
hassl-3517	361	5	-2.59	-2.59	NUM
hassl-3517	361	6	)	)	PUNCT
hassl-3517	361	7	-0.000	-0.000	PRON
hassl-3517	361	8	(	(	PUNCT
hassl-3517	361	9	-1.51	-1.51	X
hassl-3517	361	10	)	)	PUNCT
hassl-3517	361	11	-0.000	-0.000	NOUN
hassl-3517	362	1	*	*	PUNCT
hassl-3517	362	2	(	(	PUNCT
hassl-3517	362	3	-1.77	-1.77	ADJ
hassl-3517	362	4	)	)	PUNCT
hassl-3517	362	5	firmsize	firmsize	NOUN
hassl-3517	362	6	-0.231	-0.231	PUNCT
hassl-3517	362	7	(	(	PUNCT
hassl-3517	362	8	-1.33	-1.33	NUM
hassl-3517	362	9	)	)	PUNCT
hassl-3517	362	10	-0.131	-0.131	PUNCT
hassl-3517	362	11	(	(	PUNCT
hassl-3517	362	12	-0.84	-0.84	NOUN
hassl-3517	362	13	)	)	PUNCT
hassl-3517	362	14	-0.217	-0.217	X
hassl-3517	362	15	(	(	PUNCT
hassl-3517	362	16	-1.39	-1.39	NOUN
hassl-3517	362	17	)	)	PUNCT
hassl-3517	362	18	-0.183	-0.183	X
hassl-3517	362	19	(	(	PUNCT
hassl-3517	362	20	-1.10	-1.10	NOUN
hassl-3517	362	21	)	)	PUNCT
hassl-3517	362	22	-0.223	-0.223	NUM
hassl-3517	362	23	(	(	PUNCT
hassl-3517	362	24	-1.27	-1.27	NOUN
hassl-3517	362	25	)	)	PUNCT
hassl-3517	362	26	-0.125	-0.125	NOUN
hassl-3517	362	27	(	(	PUNCT
hassl-3517	362	28	-0.79	-0.79	NOUN
hassl-3517	362	29	)	)	PUNCT
hassl-3517	362	30	-0.210	-0.210	NOUN
hassl-3517	362	31	(	(	PUNCT
hassl-3517	362	32	-1.33	-1.33	NUM
hassl-3517	362	33	)	)	PUNCT
hassl-3517	362	34	-0.174	-0.174	PUNCT
hassl-3517	362	35	(	(	PUNCT
hassl-3517	362	36	-1.02	-1.02	X
hassl-3517	362	37	)	)	PUNCT
hassl-3517	362	38	roa	roa	NOUN
hassl-3517	362	39	1.237	1.237	NUM
hassl-3517	362	40	(	(	PUNCT
hassl-3517	362	41	1.12	1.12	NUM
hassl-3517	362	42	)	)	PUNCT
hassl-3517	362	43	0.772	0.772	NUM
hassl-3517	362	44	(	(	PUNCT
hassl-3517	362	45	0.76	0.76	NUM
hassl-3517	362	46	)	)	PUNCT
hassl-3517	362	47	1.311	1.311	NUM
hassl-3517	362	48	(	(	PUNCT
hassl-3517	362	49	1.36	1.36	NUM
hassl-3517	362	50	)	)	PUNCT
hassl-3517	362	51	1.088	1.088	NUM
hassl-3517	362	52	(	(	PUNCT
hassl-3517	362	53	1.01	1.01	NUM
hassl-3517	362	54	)	)	PUNCT
hassl-3517	362	55	1.194	1.194	NUM
hassl-3517	362	56	(	(	PUNCT
hassl-3517	362	57	1.07	1.07	NUM
hassl-3517	362	58	)	)	PUNCT
hassl-3517	362	59	0.737	0.737	NUM
hassl-3517	362	60	(	(	PUNCT
hassl-3517	362	61	0.71	0.71	NUM
hassl-3517	362	62	)	)	PUNCT
hassl-3517	362	63	1.273	1.273	NUM
hassl-3517	362	64	(	(	PUNCT
hassl-3517	362	65	1.31	1.31	NUM
hassl-3517	362	66	)	)	PUNCT
hassl-3517	362	67	1.039	1.039	NUM
hassl-3517	362	68	(	(	PUNCT
hassl-3517	362	69	0.95	0.95	NUM
hassl-3517	362	70	)	)	PUNCT
hassl-3517	362	71	big4	big4	NOUN
hassl-3517	362	72	0.117	0.117	NUM
hassl-3517	362	73	(	(	PUNCT
hassl-3517	362	74	0.55	0.55	NUM
hassl-3517	362	75	)	)	PUNCT
hassl-3517	362	76	-0.001	-0.001	PUNCT
hassl-3517	362	77	(	(	PUNCT
hassl-3517	362	78	-0.00	-0.00	X
hassl-3517	362	79	)	)	PUNCT
hassl-3517	362	80	0.127	0.127	NUM
hassl-3517	362	81	(	(	PUNCT
hassl-3517	362	82	0.64	0.64	NUM
hassl-3517	362	83	)	)	PUNCT
hassl-3517	362	84	0.061	0.061	NUM
hassl-3517	362	85	(	(	PUNCT
hassl-3517	362	86	0.30	0.30	NUM
hassl-3517	362	87	)	)	PUNCT
hassl-3517	362	88	0.125	0.125	NUM
hassl-3517	362	89	(	(	PUNCT
hassl-3517	362	90	0.59	0.59	NUM
hassl-3517	362	91	)	)	PUNCT
hassl-3517	362	92	0.007	0.007	NUM
hassl-3517	362	93	(	(	PUNCT
hassl-3517	362	94	0.03	0.03	NUM
hassl-3517	362	95	)	)	PUNCT
hassl-3517	362	96	0.133	0.133	NUM
hassl-3517	362	97	(	(	PUNCT
hassl-3517	362	98	0.66	0.66	NUM
hassl-3517	362	99	)	)	PUNCT
hassl-3517	362	100	0.067	0.067	NUM
hassl-3517	362	101	(	(	PUNCT
hassl-3517	362	102	0.33	0.33	NUM
hassl-3517	362	103	)	)	PUNCT
hassl-3517	362	104	lev	lev	NOUN
hassl-3517	362	105	-0.013	-0.013	PROPN
hassl-3517	362	106	*	*	PUNCT
hassl-3517	362	107	(	(	PUNCT
hassl-3517	362	108	-1.85	-1.85	NOUN
hassl-3517	362	109	)	)	PUNCT
hassl-3517	362	110	-0.009	-0.009	NUM
hassl-3517	362	111	(	(	PUNCT
hassl-3517	362	112	-1.48	-1.48	NOUN
hassl-3517	362	113	)	)	PUNCT
hassl-3517	362	114	-0.012	-0.012	NOUN
hassl-3517	362	115	*	*	SYM
hassl-3517	362	116	(	(	PUNCT
hassl-3517	362	117	-1.89	-1.89	NOUN
hassl-3517	362	118	)	)	PUNCT
hassl-3517	362	119	-0.011	-0.011	NOUN
hassl-3517	363	1	*	*	PUNCT
hassl-3517	363	2	(	(	PUNCT
hassl-3517	363	3	-1.72	-1.72	NOUN
hassl-3517	363	4	)	)	PUNCT
hassl-3517	363	5	-0.012	-0.012	NOUN
hassl-3517	363	6	*	*	PUNCT
hassl-3517	363	7	(	(	PUNCT
hassl-3517	363	8	-1.74	-1.74	X
hassl-3517	363	9	)	)	PUNCT
hassl-3517	363	10	-0.008	-0.008	NOUN
hassl-3517	363	11	(	(	PUNCT
hassl-3517	363	12	-1.36	-1.36	NOUN
hassl-3517	363	13	)	)	PUNCT
hassl-3517	363	14	-0.011	-0.011	NOUN
hassl-3517	363	15	*	*	PUNCT
hassl-3517	363	16	(	(	PUNCT
hassl-3517	363	17	-1.78	-1.78	NUM
hassl-3517	363	18	)	)	PUNCT
hassl-3517	363	19	-0.011	-0.011	NOUN
hassl-3517	363	20	(	(	PUNCT
hassl-3517	363	21	-1.59	-1.59	NOUN
hassl-3517	363	22	)	)	PUNCT
hassl-3517	363	23	current	current	ADJ
hassl-3517	363	24	0.004	0.004	NUM
hassl-3517	363	25	*	*	PUNCT
hassl-3517	363	26	*	*	PUNCT
hassl-3517	363	27	*	*	PUNCT
hassl-3517	363	28	(	(	PUNCT
hassl-3517	363	29	3.78	3.78	NUM
hassl-3517	363	30	)	)	PUNCT
hassl-3517	363	31	0.005	0.005	NUM
hassl-3517	363	32	*	*	PUNCT
hassl-3517	363	33	*	*	PUNCT
hassl-3517	363	34	*	*	PUNCT
hassl-3517	363	35	(	(	PUNCT
hassl-3517	363	36	4.52	4.52	NUM
hassl-3517	363	37	)	)	PUNCT
hassl-3517	363	38	0.005	0.005	NUM
hassl-3517	363	39	*	*	PUNCT
hassl-3517	363	40	*	*	PUNCT
hassl-3517	363	41	*	*	PUNCT
hassl-3517	363	42	(	(	PUNCT
hassl-3517	363	43	4.94	4.94	NUM
hassl-3517	363	44	)	)	PUNCT
hassl-3517	363	45	0.005	0.005	NUM
hassl-3517	363	46	*	*	PUNCT
hassl-3517	363	47	*	*	PUNCT
hassl-3517	363	48	*	*	PUNCT
hassl-3517	363	49	(	(	PUNCT
hassl-3517	363	50	4.57	4.57	NUM
hassl-3517	363	51	)	)	PUNCT
hassl-3517	363	52	0.004	0.004	NUM
hassl-3517	364	1	*	*	PUNCT
hassl-3517	364	2	*	*	PUNCT
hassl-3517	364	3	*	*	PUNCT
hassl-3517	364	4	(	(	PUNCT
hassl-3517	364	5	3.69	3.69	NUM
hassl-3517	364	6	)	)	PUNCT
hassl-3517	364	7	0.005	0.005	NUM
hassl-3517	364	8	*	*	PUNCT
hassl-3517	364	9	*	*	PUNCT
hassl-3517	364	10	*	*	PUNCT
hassl-3517	364	11	(	(	PUNCT
hassl-3517	364	12	4.44	4.44	NUM
hassl-3517	364	13	)	)	PUNCT
hassl-3517	364	14	0.005	0.005	NUM
hassl-3517	364	15	*	*	PUNCT
hassl-3517	364	16	*	*	PUNCT
hassl-3517	364	17	*	*	PUNCT
hassl-3517	364	18	(	(	PUNCT
hassl-3517	364	19	4.84	4.84	NUM
hassl-3517	364	20	)	)	PUNCT
hassl-3517	364	21	0.005	0.005	NUM
hassl-3517	364	22	*	*	PUNCT
hassl-3517	364	23	*	*	PUNCT
hassl-3517	364	24	*	*	PUNCT
hassl-3517	364	25	(	(	PUNCT
hassl-3517	364	26	4.46	4.46	NUM
hassl-3517	364	27	)	)	PUNCT
hassl-3517	364	28	loss	loss	NOUN
hassl-3517	364	29	0.890	0.890	NUM
hassl-3517	364	30	(	(	PUNCT
hassl-3517	364	31	1.21	1.21	NUM
hassl-3517	364	32	)	)	PUNCT
hassl-3517	364	33	0.516	0.516	NUM
hassl-3517	364	34	(	(	PUNCT
hassl-3517	364	35	0.78	0.78	NUM
hassl-3517	364	36	)	)	PUNCT
hassl-3517	364	37	0.673	0.673	NUM
hassl-3517	364	38	(	(	PUNCT
hassl-3517	364	39	1.02	1.02	NUM
hassl-3517	364	40	)	)	PUNCT
hassl-3517	364	41	0.719	0.719	NUM
hassl-3517	364	42	(	(	PUNCT
hassl-3517	364	43	1.01	1.01	NUM
hassl-3517	364	44	)	)	PUNCT
hassl-3517	364	45	0.848	0.848	NUM
hassl-3517	364	46	(	(	PUNCT
hassl-3517	364	47	1.14	1.14	NUM
hassl-3517	364	48	)	)	PUNCT
hassl-3517	364	49	0.478	0.478	NUM
hassl-3517	364	50	(	(	PUNCT
hassl-3517	364	51	0.71	0.71	NUM
hassl-3517	364	52	)	)	PUNCT
hassl-3517	364	53	0.633	0.633	NUM
hassl-3517	364	54	(	(	PUNCT
hassl-3517	364	55	0.94	0.94	NUM
hassl-3517	364	56	)	)	PUNCT
hassl-3517	364	57	0.668	0.668	NUM
hassl-3517	364	58	(	(	PUNCT
hassl-3517	364	59	0.92	0.92	NUM
hassl-3517	364	60	)	)	PUNCT
hassl-3517	364	61	ppe	ppe	NOUN
hassl-3517	364	62	-1.758	-1.758	PROPN
hassl-3517	364	63	*	*	INTJ
hassl-3517	364	64	(	(	PUNCT
hassl-3517	364	65	-1.68	-1.68	NOUN
hassl-3517	364	66	)	)	PUNCT
hassl-3517	364	67	-1.413	-1.413	PROPN
hassl-3517	364	68	(	(	PUNCT
hassl-3517	364	69	-1.42	-1.42	NUM
hassl-3517	364	70	)	)	PUNCT
hassl-3517	364	71	-1.533	-1.533	PUNCT
hassl-3517	364	72	(	(	PUNCT
hassl-3517	364	73	-1.57	-1.57	X
hassl-3517	364	74	)	)	PUNCT
hassl-3517	364	75	-1.542	-1.542	NOUN
hassl-3517	364	76	(	(	PUNCT
hassl-3517	364	77	-1.47	-1.47	X
hassl-3517	364	78	)	)	PUNCT
hassl-3517	364	79	-1.686	-1.686	NOUN
hassl-3517	364	80	(	(	PUNCT
hassl-3517	364	81	-1.59	-1.59	NUM
hassl-3517	364	82	)	)	PUNCT
hassl-3517	364	83	-1.342	-1.342	PUNCT
hassl-3517	364	84	(	(	PUNCT
hassl-3517	364	85	-1.33	-1.33	NUM
hassl-3517	364	86	)	)	PUNCT
hassl-3517	364	87	-1.467	-1.467	PUNCT
hassl-3517	364	88	(	(	PUNCT
hassl-3517	364	89	-1.48	-1.48	NOUN
hassl-3517	364	90	)	)	PUNCT
hassl-3517	364	91	-1.459	-1.459	NOUN
hassl-3517	364	92	(	(	PUNCT
hassl-3517	364	93	-1.37	-1.37	NOUN
hassl-3517	364	94	)	)	PUNCT
hassl-3517	364	95	cashta	cashta	NOUN
hassl-3517	364	96	-1.378	-1.378	PUNCT
hassl-3517	364	97	(	(	PUNCT
hassl-3517	364	98	-1.11	-1.11	NOUN
hassl-3517	364	99	)	)	PUNCT
hassl-3517	364	100	-0.845	-0.845	NOUN
hassl-3517	364	101	(	(	PUNCT
hassl-3517	364	102	-0.73	-0.73	INTJ
hassl-3517	364	103	)	)	PUNCT
hassl-3517	364	104	-1.456	-1.456	NOUN
hassl-3517	364	105	(	(	PUNCT
hassl-3517	364	106	-1.27	-1.27	NOUN
hassl-3517	364	107	)	)	PUNCT
hassl-3517	364	108	-1.106	-1.106	NOUN
hassl-3517	364	109	(	(	PUNCT
hassl-3517	364	110	-0.90	-0.90	X
hassl-3517	364	111	)	)	PUNCT
hassl-3517	364	112	-1.357	-1.357	NOUN
hassl-3517	364	113	(	(	PUNCT
hassl-3517	364	114	-1.08	-1.08	ADJ
hassl-3517	364	115	)	)	PUNCT
hassl-3517	364	116	-0.841	-0.841	NUM
hassl-3517	364	117	(	(	PUNCT
hassl-3517	364	118	-0.72	-0.72	NUM
hassl-3517	364	119	)	)	PUNCT
hassl-3517	364	120	-1.435	-1.435	NUM
hassl-3517	364	121	(	(	PUNCT
hassl-3517	364	122	-1.24	-1.24	NOUN
hassl-3517	364	123	)	)	PUNCT
hassl-3517	364	124	-1.075	-1.075	PUNCT
hassl-3517	364	125	(	(	PUNCT
hassl-3517	364	126	-0.87	-0.87	NUM
hassl-3517	364	127	)	)	PUNCT
hassl-3517	364	128	indcomsize	indcomsize	NOUN
hassl-3517	364	129	-1.183	-1.183	PUNCT
hassl-3517	364	130	(	(	PUNCT
hassl-3517	364	131	-1.52	-1.52	ADJ
hassl-3517	364	132	)	)	PUNCT
hassl-3517	364	133	-0.880	-0.880	NUM
hassl-3517	364	134	(	(	PUNCT
hassl-3517	364	135	-1.25	-1.25	NUM
hassl-3517	364	136	)	)	PUNCT
hassl-3517	364	137	-1.062	-1.062	PUNCT
hassl-3517	364	138	(	(	PUNCT
hassl-3517	364	139	-1.50	-1.50	NOUN
hassl-3517	364	140	)	)	PUNCT
hassl-3517	364	141	-1.095	-1.095	NOUN
hassl-3517	364	142	(	(	PUNCT
hassl-3517	364	143	-1.46	-1.46	NOUN
hassl-3517	364	144	)	)	PUNCT
hassl-3517	364	145	-1.153	-1.153	NOUN
hassl-3517	364	146	(	(	PUNCT
hassl-3517	364	147	-1.46	-1.46	NOUN
hassl-3517	364	148	)	)	PUNCT
hassl-3517	364	149	-0.852	-0.852	NUM
hassl-3517	364	150	(	(	PUNCT
hassl-3517	364	151	-1.20	-1.20	NUM
hassl-3517	364	152	)	)	PUNCT
hassl-3517	364	153	-1.033	-1.033	PUNCT
hassl-3517	364	154	(	(	PUNCT
hassl-3517	364	155	-1.44	-1.44	X
hassl-3517	364	156	)	)	PUNCT
hassl-3517	364	157	-1.059	-1.059	PROPN
hassl-3517	364	158	(	(	PUNCT
hassl-3517	364	159	-1.39	-1.39	NOUN
hassl-3517	364	160	)	)	PUNCT
hassl-3517	364	161	imr	imr	NOUN
hassl-3517	364	162	-7.368	-7.368	X
hassl-3517	364	163	(	(	PUNCT
hassl-3517	364	164	-1.32	-1.32	NUM
hassl-3517	364	165	)	)	PUNCT
hassl-3517	364	166	-7.368	-7.368	NOUN
hassl-3517	364	167	(	(	PUNCT
hassl-3517	364	168	-1.32	-1.32	NUM
hassl-3517	364	169	)	)	PUNCT
hassl-3517	364	170	-2.773	-2.773	X
hassl-3517	364	171	*	*	PUNCT
hassl-3517	364	172	(	(	PUNCT
hassl-3517	364	173	-1.71	-1.71	NOUN
hassl-3517	364	174	)	)	PUNCT
hassl-3517	364	175	-5.153	-5.153	X
hassl-3517	364	176	(	(	PUNCT
hassl-3517	364	177	-1.03	-1.03	NUM
hassl-3517	364	178	)	)	PUNCT
hassl-3517	364	179	-6.850	-6.850	NOUN
hassl-3517	364	180	(	(	PUNCT
hassl-3517	364	181	-1.36	-1.36	NUM
hassl-3517	364	182	)	)	PUNCT
hassl-3517	364	183	-6.850	-6.850	NOUN
hassl-3517	364	184	(	(	PUNCT
hassl-3517	364	185	-1.36	-1.36	NOUN
hassl-3517	364	186	)	)	PUNCT
hassl-3517	364	187	-6.593	-6.593	PUNCT
hassl-3517	364	188	(	(	PUNCT
hassl-3517	364	189	-1.24	-1.24	NOUN
hassl-3517	364	190	)	)	PUNCT
hassl-3517	364	191	-6.593	-6.593	PUNCT
hassl-3517	364	192	(	(	PUNCT
hassl-3517	364	193	-1.24	-1.24	NOUN
hassl-3517	364	194	)	)	PUNCT
hassl-3517	364	195	industry	industry	NOUN
hassl-3517	364	196	fixed	fix	VERB
hassl-3517	364	197	effect	effect	NOUN
hassl-3517	364	198	included	include	VERB
hassl-3517	364	199	included	include	VERB
hassl-3517	364	200	included	include	VERB
hassl-3517	364	201	included	include	VERB
hassl-3517	364	202	included	include	VERB
hassl-3517	364	203	included	include	VERB
hassl-3517	364	204	included	include	VERB
hassl-3517	364	205	included	include	VERB
hassl-3517	364	206	year	year	NOUN
hassl-3517	364	207	fixed	fix	VERB
hassl-3517	364	208	effect	effect	NOUN
hassl-3517	364	209	included	include	VERB
hassl-3517	364	210	included	include	VERB
hassl-3517	364	211	included	include	VERB
hassl-3517	364	212	included	include	VERB
hassl-3517	364	213	included	include	VERB
hassl-3517	364	214	included	include	VERB
hassl-3517	364	215	included	include	VERB
hassl-3517	364	216	included	include	VERB
hassl-3517	364	217	r	r	NOUN
hassl-3517	364	218	-	-	PUNCT
hassl-3517	364	219	squared	square	VERB
hassl-3517	364	220	0.055	0.055	NUM
hassl-3517	364	221	0.055	0.055	NUM
hassl-3517	364	222	0.058	0.058	NUM
hassl-3517	364	223	0.060	0.060	NUM
hassl-3517	364	224	0.056	0.056	NUM
hassl-3517	364	225	0.058	0.058	NUM
hassl-3517	364	226	0.059	0.059	NUM
hassl-3517	364	227	0.062	0.062	NUM
hassl-3517	364	228	adjusted	adjust	VERB
hassl-3517	364	229	r2	r2	PROPN
hassl-3517	364	230	0.029	0.029	NUM
hassl-3517	364	231	0.031	0.031	NUM
hassl-3517	364	232	0.034	0.034	NUM
hassl-3517	364	233	0.037	0.037	NUM
hassl-3517	364	234	0.028	0.028	NUM
hassl-3517	364	235	0.032	0.032	NUM
hassl-3517	364	236	0.033	0.033	NUM
hassl-3517	364	237	0.037	0.037	NUM
hassl-3517	364	238	n	n	NUM
hassl-3517	364	239	825	825	NUM
hassl-3517	364	240	825	825	NUM
hassl-3517	364	241	825	825	NUM
hassl-3517	364	242	825	825	NUM
hassl-3517	364	243	825	825	NUM
hassl-3517	364	244	825	825	NUM
hassl-3517	364	245	825	825	NUM
hassl-3517	364	246	825	825	NUM
hassl-3517	364	247	note	note	NOUN
hassl-3517	364	248	:	:	PUNCT
hassl-3517	365	1	p	p	X
hassl-3517	365	2	-	-	PUNCT
hassl-3517	365	3	values	value	NOUN
hassl-3517	365	4	in	in	ADP
hassl-3517	365	5	parentheses	parenthesis	NOUN
hassl-3517	365	6	.	.	PUNCT
hassl-3517	366	1	*	*	PUNCT
hassl-3517	367	1	p	p	X
hassl-3517	367	2	<	<	X
hassl-3517	367	3	0.1	0.1	NUM
hassl-3517	367	4	,	,	PUNCT
hassl-3517	367	5	*	*	PUNCT
hassl-3517	367	6	*	*	PUNCT
hassl-3517	367	7	p	p	X
hassl-3517	367	8	<	<	X
hassl-3517	367	9	0.05	0.05	NUM
hassl-3517	367	10	,	,	PUNCT
hassl-3517	367	11	*	*	PUNCT
hassl-3517	367	12	*	*	PUNCT
hassl-3517	367	13	*	*	PUNCT
hassl-3517	367	14	p	p	X
hassl-3517	367	15	<	<	X
hassl-3517	367	16	0.01	0.01	NUM
hassl-3517	367	17	.	.	PUNCT
hassl-3517	368	1	humanities	humanity	NOUN
hassl-3517	368	2	and	and	CCONJ
hassl-3517	368	3	social	social	ADJ
hassl-3517	368	4	sciences	science	NOUN
hassl-3517	368	5	letters	letter	NOUN
hassl-3517	368	6	,	,	PUNCT
hassl-3517	368	7	2023	2023	NUM
hassl-3517	368	8	,	,	PUNCT
hassl-3517	368	9	11(4	11(4	NUM
hassl-3517	368	10	):	):	PUNCT
hassl-3517	368	11	377	377	NUM
hassl-3517	368	12	-	-	SYM
hassl-3517	368	13	398	398	NUM
hassl-3517	368	14	393	393	NUM
hassl-3517	368	15	©	©	PROPN
hassl-3517	368	16	2023conscientia	2023conscientia	NUM
hassl-3517	368	17	beam	beam	NOUN
hassl-3517	368	18	.	.	PUNCT
hassl-3517	369	1	all	all	DET
hassl-3517	369	2	rights	right	NOUN
hassl-3517	369	3	reserved	reserve	VERB
hassl-3517	369	4	.	.	PUNCT
hassl-3517	370	1	6	6	X
hassl-3517	370	2	.	.	X
hassl-3517	370	3	additional	additional	ADJ
hassl-3517	370	4	analysis	analysis	NOUN
hassl-3517	370	5	to	to	PART
hassl-3517	370	6	strengthen	strengthen	VERB
hassl-3517	370	7	our	our	PRON
hassl-3517	370	8	hypothesis	hypothesis	NOUN
hassl-3517	370	9	that	that	SCONJ
hassl-3517	370	10	the	the	DET
hassl-3517	370	11	geographical	geographical	ADJ
hassl-3517	370	12	proximity	proximity	NOUN
hassl-3517	370	13	of	of	ADP
hassl-3517	370	14	auditors	auditor	NOUN
hassl-3517	370	15	and	and	CCONJ
hassl-3517	370	16	clients	client	NOUN
hassl-3517	370	17	is	be	AUX
hassl-3517	370	18	related	relate	VERB
hassl-3517	370	19	to	to	ADP
hassl-3517	370	20	the	the	DET
hassl-3517	370	21	readability	readability	NOUN
hassl-3517	370	22	of	of	ADP
hassl-3517	370	23	financial	financial	ADJ
hassl-3517	370	24	statement	statement	NOUN
hassl-3517	370	25	footnotes	footnote	NOUN
hassl-3517	370	26	,	,	PUNCT
hassl-3517	370	27	we	we	PRON
hassl-3517	370	28	perform	perform	VERB
hassl-3517	370	29	additional	additional	ADJ
hassl-3517	370	30	analysis	analysis	NOUN
hassl-3517	370	31	by	by	ADP
hassl-3517	370	32	testing	test	VERB
hassl-3517	370	33	the	the	DET
hassl-3517	370	34	main	main	ADJ
hassl-3517	370	35	variables	variable	NOUN
hassl-3517	370	36	based	base	VERB
hassl-3517	370	37	on	on	ADP
hassl-3517	370	38	company	company	NOUN
hassl-3517	370	39	characteristics	characteristic	NOUN
hassl-3517	370	40	,	,	PUNCT
hassl-3517	370	41	namely	namely	ADV
hassl-3517	370	42	profitability	profitability	NOUN
hassl-3517	370	43	and	and	CCONJ
hassl-3517	370	44	loss	loss	NOUN
hassl-3517	370	45	ratios	ratio	NOUN
hassl-3517	370	46	,	,	PUNCT
hassl-3517	370	47	as	as	ADV
hassl-3517	370	48	well	well	ADV
hassl-3517	370	49	as	as	ADP
hassl-3517	370	50	corporate	corporate	ADJ
hassl-3517	370	51	governance	governance	NOUN
hassl-3517	370	52	.	.	PUNCT
hassl-3517	371	1	companies	company	NOUN
hassl-3517	371	2	with	with	ADP
hassl-3517	371	3	high	high	ADJ
hassl-3517	371	4	profitability	profitability	NOUN
hassl-3517	371	5	are	be	AUX
hassl-3517	371	6	more	more	ADV
hassl-3517	371	7	able	able	ADJ
hassl-3517	371	8	to	to	PART
hassl-3517	371	9	generate	generate	VERB
hassl-3517	371	10	income	income	NOUN
hassl-3517	371	11	.	.	PUNCT
hassl-3517	372	1	table	table	NOUN
hassl-3517	372	2	11	11	NUM
hassl-3517	372	3	presents	present	VERB
hassl-3517	372	4	the	the	DET
hassl-3517	372	5	regression	regression	NOUN
hassl-3517	372	6	results	result	NOUN
hassl-3517	372	7	between	between	ADP
hassl-3517	372	8	profitability	profitability	NOUN
hassl-3517	372	9	and	and	CCONJ
hassl-3517	372	10	loss	loss	NOUN
hassl-3517	372	11	for	for	ADP
hassl-3517	372	12	companies	company	NOUN
hassl-3517	372	13	.	.	PUNCT
hassl-3517	373	1	higher	high	ADJ
hassl-3517	373	2	readability	readability	NOUN
hassl-3517	373	3	when	when	SCONJ
hassl-3517	373	4	compared	compare	VERB
hassl-3517	373	5	to	to	ADP
hassl-3517	373	6	companies	company	NOUN
hassl-3517	373	7	that	that	PRON
hassl-3517	373	8	have	have	VERB
hassl-3517	373	9	negative	negative	ADJ
hassl-3517	373	10	profits	profit	NOUN
hassl-3517	373	11	.	.	PUNCT
hassl-3517	374	1	this	this	PRON
hassl-3517	374	2	is	be	AUX
hassl-3517	374	3	because	because	SCONJ
hassl-3517	374	4	companies	company	NOUN
hassl-3517	374	5	with	with	ADP
hassl-3517	374	6	positive	positive	ADJ
hassl-3517	374	7	profits	profit	NOUN
hassl-3517	374	8	will	will	AUX
hassl-3517	374	9	not	not	PART
hassl-3517	374	10	have	have	VERB
hassl-3517	374	11	the	the	DET
hassl-3517	374	12	possibility	possibility	NOUN
hassl-3517	374	13	of	of	ADP
hassl-3517	374	14	manipulating	manipulate	VERB
hassl-3517	374	15	the	the	DET
hassl-3517	374	16	information	information	NOUN
hassl-3517	374	17	provided	provide	VERB
hassl-3517	374	18	.	.	PUNCT
hassl-3517	375	1	in	in	ADP
hassl-3517	375	2	contrast	contrast	NOUN
hassl-3517	375	3	,	,	PUNCT
hassl-3517	375	4	negative	negative	ADJ
hassl-3517	375	5	profits	profit	NOUN
hassl-3517	375	6	from	from	ADP
hassl-3517	375	7	companies	company	NOUN
hassl-3517	375	8	make	make	VERB
hassl-3517	375	9	management	management	NOUN
hassl-3517	375	10	behaviour	behaviour	NOUN
hassl-3517	375	11	manipulative	manipulative	ADJ
hassl-3517	375	12	immediately	immediately	ADV
hassl-3517	375	13	,	,	PUNCT
hassl-3517	375	14	and	and	CCONJ
hassl-3517	375	15	as	as	ADP
hassl-3517	375	16	a	a	DET
hassl-3517	375	17	result	result	NOUN
hassl-3517	375	18	,	,	PUNCT
hassl-3517	375	19	the	the	DET
hassl-3517	375	20	information	information	NOUN
hassl-3517	375	21	conveyed	convey	VERB
hassl-3517	375	22	will	will	AUX
hassl-3517	375	23	be	be	AUX
hassl-3517	375	24	biased	bias	VERB
hassl-3517	375	25	.	.	PUNCT
hassl-3517	376	1	table	table	NOUN
hassl-3517	376	2	11	11	NUM
hassl-3517	376	3	.	.	PUNCT
hassl-3517	377	1	how	how	SCONJ
hassl-3517	377	2	do	do	VERB
hassl-3517	377	3	geographic	geographic	ADJ
hassl-3517	377	4	proximity	proximity	NOUN
hassl-3517	377	5	and	and	CCONJ
hassl-3517	377	6	readability	readability	NOUN
hassl-3517	377	7	of	of	ADP
hassl-3517	377	8	financial	financial	ADJ
hassl-3517	377	9	statement	statement	NOUN
hassl-3517	377	10	footnotes	footnote	NOUN
hassl-3517	377	11	.	.	PUNCT
hassl-3517	378	1	panel	panel	NOUN
hassl-3517	378	2	a	a	DET
hassl-3517	378	3	:	:	PUNCT
hassl-3517	378	4	profitability	profitability	NOUN
hassl-3517	378	5	company	company	NOUN
hassl-3517	378	6	variables	variable	NOUN
hassl-3517	378	7	(	(	PUNCT
hassl-3517	378	8	1	1	NUM
hassl-3517	378	9	)	)	PUNCT
hassl-3517	378	10	(	(	PUNCT
hassl-3517	378	11	2	2	NUM
hassl-3517	378	12	)	)	PUNCT
hassl-3517	378	13	(	(	PUNCT
hassl-3517	378	14	3	3	X
hassl-3517	378	15	)	)	PUNCT
hassl-3517	378	16	(	(	PUNCT
hassl-3517	378	17	4	4	NUM
hassl-3517	378	18	)	)	PUNCT
hassl-3517	378	19	(	(	PUNCT
hassl-3517	378	20	5	5	NUM
hassl-3517	378	21	)	)	PUNCT
hassl-3517	378	22	(	(	PUNCT
hassl-3517	378	23	6	6	NUM
hassl-3517	378	24	)	)	PUNCT
hassl-3517	378	25	(	(	PUNCT
hassl-3517	378	26	7	7	NUM
hassl-3517	378	27	)	)	PUNCT
hassl-3517	378	28	(	(	PUNCT
hassl-3517	378	29	8)	8)	NUM
hassl-3517	378	30	fkgl	fkgl	NOUN
hassl-3517	378	31	fkri	fkri	PROPN
hassl-3517	378	32	gfri	gfri	PROPN
hassl-3517	378	33	smog	smog	PROPN
hassl-3517	378	34	fkgl	fkgl	PROPN
hassl-3517	378	35	fkri	fkri	PROPN
hassl-3517	378	36	gfri	gfri	PROPN
hassl-3517	378	37	smog	smog	PROPN
hassl-3517	378	38	intercept	intercept	NOUN
hassl-3517	378	39	3.059	3.059	NUM
hassl-3517	378	40	(	(	PUNCT
hassl-3517	378	41	0.90	0.90	NUM
hassl-3517	378	42	)	)	PUNCT
hassl-3517	378	43	2.067	2.067	NUM
hassl-3517	378	44	(	(	PUNCT
hassl-3517	378	45	0.65	0.65	NUM
hassl-3517	378	46	)	)	PUNCT
hassl-3517	378	47	6.845	6.845	NUM
hassl-3517	378	48	*	*	PUNCT
hassl-3517	378	49	*	*	PUNCT
hassl-3517	378	50	*	*	PUNCT
hassl-3517	378	51	(	(	PUNCT
hassl-3517	378	52	3.33	3.33	NUM
hassl-3517	378	53	)	)	PUNCT
hassl-3517	378	54	2.350	2.350	NUM
hassl-3517	378	55	(	(	PUNCT
hassl-3517	378	56	0.74	0.74	NUM
hassl-3517	378	57	)	)	PUNCT
hassl-3517	378	58	2.508	2.508	NUM
hassl-3517	378	59	(	(	PUNCT
hassl-3517	378	60	0.72	0.72	NUM
hassl-3517	378	61	)	)	PUNCT
hassl-3517	378	62	1.513	1.513	NUM
hassl-3517	378	63	(	(	PUNCT
hassl-3517	378	64	0.47	0.47	NUM
hassl-3517	378	65	)	)	PUNCT
hassl-3517	378	66	0.103	0.103	NUM
hassl-3517	378	67	(	(	PUNCT
hassl-3517	378	68	0.05	0.05	NUM
hassl-3517	378	69	)	)	PUNCT
hassl-3517	378	70	0.369	0.369	NUM
hassl-3517	378	71	(	(	PUNCT
hassl-3517	378	72	0.18	0.18	NUM
hassl-3517	378	73	)	)	PUNCT
hassl-3517	378	74	proximity	proximity	NOUN
hassl-3517	378	75	-0.589	-0.589	NOUN
hassl-3517	378	76	*	*	PUNCT
hassl-3517	378	77	(	(	PUNCT
hassl-3517	378	78	-1.86	-1.86	NOUN
hassl-3517	378	79	)	)	PUNCT
hassl-3517	378	80	-0.664	-0.664	X
hassl-3517	378	81	*	*	PUNCT
hassl-3517	378	82	*	*	PUNCT
hassl-3517	378	83	(	(	PUNCT
hassl-3517	378	84	-2.22	-2.22	NOUN
hassl-3517	378	85	)	)	PUNCT
hassl-3517	378	86	-0.465	-0.465	NOUN
hassl-3517	378	87	*	*	PUNCT
hassl-3517	378	88	*	*	PUNCT
hassl-3517	378	89	(	(	PUNCT
hassl-3517	378	90	-2.04	-2.04	NOUN
hassl-3517	378	91	)	)	PUNCT
hassl-3517	378	92	-0.590	-0.590	NOUN
hassl-3517	378	93	*	*	PUNCT
hassl-3517	378	94	(	(	PUNCT
hassl-3517	378	95	-1.96	-1.96	NUM
hassl-3517	378	96	)	)	PUNCT
hassl-3517	378	97	-0.778	-0.778	PUNCT
hassl-3517	378	98	*	*	PUNCT
hassl-3517	378	99	*	*	PUNCT
hassl-3517	378	100	(	(	PUNCT
hassl-3517	378	101	-2.48	-2.48	NUM
hassl-3517	378	102	)	)	PUNCT
hassl-3517	378	103	-0.778	-0.778	PUNCT
hassl-3517	378	104	*	*	PUNCT
hassl-3517	378	105	*	*	PUNCT
hassl-3517	378	106	(	(	PUNCT
hassl-3517	378	107	-2.48	-2.48	NUM
hassl-3517	378	108	)	)	PUNCT
hassl-3517	378	109	-0.622	-0.622	PUNCT
hassl-3517	379	1	*	*	PUNCT
hassl-3517	379	2	*	*	PUNCT
hassl-3517	379	3	(	(	PUNCT
hassl-3517	379	4	-2.23	-2.23	NOUN
hassl-3517	379	5	)	)	PUNCT
hassl-3517	379	6	-0.622	-0.622	PUNCT
hassl-3517	380	1	*	*	PUNCT
hassl-3517	380	2	*	*	PUNCT
hassl-3517	380	3	(	(	PUNCT
hassl-3517	380	4	-2.23	-2.23	NOUN
hassl-3517	380	5	)	)	PUNCT
hassl-3517	380	6	lnfee	lnfee	NOUN
hassl-3517	380	7	0.408	0.408	NUM
hassl-3517	380	8	*	*	PUNCT
hassl-3517	380	9	(	(	PUNCT
hassl-3517	380	10	1.77	1.77	NUM
hassl-3517	380	11	)	)	PUNCT
hassl-3517	380	12	0.408	0.408	NUM
hassl-3517	380	13	*	*	PUNCT
hassl-3517	380	14	(	(	PUNCT
hassl-3517	380	15	1.77	1.77	NUM
hassl-3517	380	16	)	)	PUNCT
hassl-3517	380	17	0.760	0.760	NUM
hassl-3517	381	1	*	*	PUNCT
hassl-3517	381	2	*	*	PUNCT
hassl-3517	381	3	(	(	PUNCT
hassl-3517	381	4	2.56	2.56	NUM
hassl-3517	381	5	)	)	PUNCT
hassl-3517	381	6	0.760	0.760	NUM
hassl-3517	381	7	*	*	PUNCT
hassl-3517	381	8	*	*	PUNCT
hassl-3517	381	9	(	(	PUNCT
hassl-3517	381	10	2.56	2.56	NUM
hassl-3517	381	11	)	)	PUNCT
hassl-3517	381	12	0.150	0.150	NUM
hassl-3517	381	13	*	*	PUNCT
hassl-3517	381	14	*	*	PUNCT
hassl-3517	381	15	(	(	PUNCT
hassl-3517	381	16	2.28	2.28	NUM
hassl-3517	381	17	)	)	PUNCT
hassl-3517	381	18	0.118	0.118	NUM
hassl-3517	381	19	*	*	PUNCT
hassl-3517	381	20	*	*	PUNCT
hassl-3517	381	21	(	(	PUNCT
hassl-3517	381	22	2.02	2.02	NUM
hassl-3517	381	23	)	)	PUNCT
hassl-3517	381	24	0.021	0.021	NUM
hassl-3517	381	25	(	(	PUNCT
hassl-3517	381	26	0.43	0.43	NUM
hassl-3517	381	27	)	)	PUNCT
hassl-3517	381	28	0.021	0.021	NUM
hassl-3517	381	29	(	(	PUNCT
hassl-3517	381	30	0.41	0.41	NUM
hassl-3517	381	31	)	)	PUNCT
hassl-3517	381	32	proximity	proximity	NOUN
hassl-3517	381	33	*	*	PUNCT
hassl-3517	381	34	lnfee	lnfee	NOUN
hassl-3517	381	35	0.000	0.000	NUM
hassl-3517	381	36	(	(	PUNCT
hassl-3517	381	37	0.42	0.42	NUM
hassl-3517	381	38	)	)	PUNCT
hassl-3517	381	39	-0.000	-0.000	PUNCT
hassl-3517	381	40	(	(	PUNCT
hassl-3517	381	41	-0.87	-0.87	NUM
hassl-3517	381	42	)	)	PUNCT
hassl-3517	381	43	-0.000	-0.000	PUNCT
hassl-3517	381	44	*	*	PUNCT
hassl-3517	381	45	*	*	PUNCT
hassl-3517	381	46	*	*	PUNCT
hassl-3517	381	47	(	(	PUNCT
hassl-3517	381	48	-2.60	-2.60	NUM
hassl-3517	381	49	)	)	PUNCT
hassl-3517	381	50	-0.000	-0.000	PUNCT
hassl-3517	381	51	*	*	PUNCT
hassl-3517	381	52	*	*	PUNCT
hassl-3517	381	53	*	*	PUNCT
hassl-3517	381	54	(	(	PUNCT
hassl-3517	381	55	-2.62	-2.62	NUM
hassl-3517	381	56	)	)	PUNCT
hassl-3517	381	57	control	control	NOUN
hassl-3517	381	58	included	include	VERB
hassl-3517	381	59	included	include	VERB
hassl-3517	381	60	included	include	VERB
hassl-3517	381	61	included	include	VERB
hassl-3517	381	62	included	include	VERB
hassl-3517	381	63	included	include	VERB
hassl-3517	381	64	included	include	VERB
hassl-3517	381	65	included	include	VERB
hassl-3517	381	66	industry	industry	NOUN
hassl-3517	381	67	fixed	fix	VERB
hassl-3517	381	68	effect	effect	NOUN
hassl-3517	381	69	included	include	VERB
hassl-3517	381	70	included	include	VERB
hassl-3517	381	71	included	include	VERB
hassl-3517	381	72	included	include	VERB
hassl-3517	381	73	included	include	VERB
hassl-3517	381	74	included	include	VERB
hassl-3517	381	75	included	include	VERB
hassl-3517	381	76	included	include	VERB
hassl-3517	381	77	year	year	NOUN
hassl-3517	381	78	fixed	fix	VERB
hassl-3517	381	79	effect	effect	NOUN
hassl-3517	381	80	included	include	VERB
hassl-3517	381	81	included	include	VERB
hassl-3517	381	82	included	include	VERB
hassl-3517	381	83	included	include	VERB
hassl-3517	381	84	included	include	VERB
hassl-3517	381	85	included	include	VERB
hassl-3517	381	86	included	include	VERB
hassl-3517	381	87	included	include	VERB
hassl-3517	381	88	r	r	NOUN
hassl-3517	381	89	-	-	PUNCT
hassl-3517	381	90	squared	square	VERB
hassl-3517	381	91	0.151	0.151	NUM
hassl-3517	381	92	0.180	0.180	NUM
hassl-3517	381	93	0.193	0.193	NUM
hassl-3517	381	94	0.173	0.173	NUM
hassl-3517	381	95	0.172	0.172	NUM
hassl-3517	381	96	0.195	0.195	NUM
hassl-3517	381	97	0.047	0.047	NUM
hassl-3517	381	98	0.048	0.048	NUM
hassl-3517	381	99	adjusted	adjust	VERB
hassl-3517	381	100	r2	r2	PROPN
hassl-3517	381	101	0.074	0.074	NUM
hassl-3517	381	102	0.111	0.111	NUM
hassl-3517	381	103	0.125	0.125	NUM
hassl-3517	381	104	0.104	0.104	NUM
hassl-3517	381	105	0.087	0.087	NUM
hassl-3517	381	106	0.119	0.119	NUM
hassl-3517	381	107	0.016	0.016	NUM
hassl-3517	381	108	0.017	0.017	NUM
hassl-3517	381	109	n	n	ADP
hassl-3517	381	110	634	634	NUM
hassl-3517	381	111	634	634	NUM
hassl-3517	381	112	634	634	NUM
hassl-3517	381	113	634	634	NUM
hassl-3517	381	114	634	634	NUM
hassl-3517	381	115	634	634	NUM
hassl-3517	381	116	634	634	NUM
hassl-3517	381	117	634	634	NUM
hassl-3517	381	118	panel	panel	NOUN
hassl-3517	381	119	b	b	NOUN
hassl-3517	381	120	:	:	PUNCT
hassl-3517	381	121	loss	loss	NOUN
hassl-3517	381	122	company	company	NOUN
hassl-3517	381	123	variables	variable	NOUN
hassl-3517	381	124	(	(	PUNCT
hassl-3517	381	125	1	1	NUM
hassl-3517	381	126	)	)	PUNCT
hassl-3517	381	127	(	(	PUNCT
hassl-3517	381	128	2	2	NUM
hassl-3517	381	129	)	)	PUNCT
hassl-3517	381	130	(	(	PUNCT
hassl-3517	381	131	3	3	X
hassl-3517	381	132	)	)	PUNCT
hassl-3517	381	133	(	(	PUNCT
hassl-3517	381	134	4	4	NUM
hassl-3517	381	135	)	)	PUNCT
hassl-3517	381	136	(	(	PUNCT
hassl-3517	381	137	5	5	NUM
hassl-3517	381	138	)	)	PUNCT
hassl-3517	381	139	(	(	PUNCT
hassl-3517	381	140	6	6	NUM
hassl-3517	381	141	)	)	PUNCT
hassl-3517	381	142	(	(	PUNCT
hassl-3517	381	143	7	7	NUM
hassl-3517	381	144	)	)	PUNCT
hassl-3517	381	145	(	(	PUNCT
hassl-3517	381	146	8)	8)	NUM
hassl-3517	381	147	flesch	flesch	PROPN
hassl-3517	381	148	kincaid	kincaid	PROPN
hassl-3517	381	149	fog	fog	PROPN
hassl-3517	381	150	smog	smog	PROPN
hassl-3517	381	151	flesch	flesch	PROPN
hassl-3517	381	152	kincaid	kincaid	PROPN
hassl-3517	381	153	fog	fog	PROPN
hassl-3517	381	154	smog	smog	PROPN
hassl-3517	381	155	intercept	intercept	PROPN
hassl-3517	381	156	1.038	1.038	NUM
hassl-3517	381	157	(	(	PUNCT
hassl-3517	381	158	0.52	0.52	NUM
hassl-3517	381	159	)	)	PUNCT
hassl-3517	381	160	0.694	0.694	NUM
hassl-3517	381	161	(	(	PUNCT
hassl-3517	381	162	0.35	0.35	NUM
hassl-3517	381	163	)	)	PUNCT
hassl-3517	381	164	0.121	0.121	NUM
hassl-3517	381	165	(	(	PUNCT
hassl-3517	381	166	0.06	0.06	NUM
hassl-3517	381	167	)	)	PUNCT
hassl-3517	381	168	0.385	0.385	NUM
hassl-3517	381	169	(	(	PUNCT
hassl-3517	381	170	0.20	0.20	NUM
hassl-3517	381	171	)	)	PUNCT
hassl-3517	381	172	1.216	1.216	NUM
hassl-3517	381	173	(	(	PUNCT
hassl-3517	381	174	0.57	0.57	NUM
hassl-3517	381	175	)	)	PUNCT
hassl-3517	381	176	0.733	0.733	NUM
hassl-3517	381	177	(	(	PUNCT
hassl-3517	381	178	0.35	0.35	NUM
hassl-3517	381	179	)	)	PUNCT
hassl-3517	381	180	0.103	0.103	NUM
hassl-3517	381	181	(	(	PUNCT
hassl-3517	381	182	0.05	0.05	NUM
hassl-3517	381	183	)	)	PUNCT
hassl-3517	381	184	0.369	0.369	NUM
hassl-3517	381	185	(	(	PUNCT
hassl-3517	381	186	0.18	0.18	NUM
hassl-3517	381	187	)	)	PUNCT
hassl-3517	381	188	proximity	proximity	NOUN
hassl-3517	381	189	-0.000	-0.000	NUM
hassl-3517	381	190	*	*	PUNCT
hassl-3517	381	191	(	(	PUNCT
hassl-3517	381	192	-1.83	-1.83	ADV
hassl-3517	381	193	)	)	PUNCT
hassl-3517	381	194	-0.000	-0.000	NOUN
hassl-3517	381	195	*	*	PUNCT
hassl-3517	381	196	(	(	PUNCT
hassl-3517	381	197	-1.83	-1.83	ADV
hassl-3517	381	198	)	)	PUNCT
hassl-3517	381	199	-0.000	-0.000	PUNCT
hassl-3517	382	1	*	*	PUNCT
hassl-3517	382	2	*	*	PUNCT
hassl-3517	382	3	(	(	PUNCT
hassl-3517	382	4	-2.02	-2.02	NUM
hassl-3517	382	5	)	)	PUNCT
hassl-3517	382	6	-0.000	-0.000	PUNCT
hassl-3517	383	1	*	*	PUNCT
hassl-3517	383	2	*	*	PUNCT
hassl-3517	383	3	(	(	PUNCT
hassl-3517	383	4	-2.02	-2.02	NUM
hassl-3517	383	5	)	)	PUNCT
hassl-3517	383	6	-0.000	-0.000	X
hassl-3517	383	7	*	*	PUNCT
hassl-3517	383	8	(	(	PUNCT
hassl-3517	383	9	-1.92	-1.92	NUM
hassl-3517	383	10	)	)	PUNCT
hassl-3517	383	11	-0.000	-0.000	X
hassl-3517	383	12	*	*	PUNCT
hassl-3517	383	13	(	(	PUNCT
hassl-3517	383	14	-1.92	-1.92	NUM
hassl-3517	383	15	)	)	PUNCT
hassl-3517	383	16	-0.000	-0.000	X
hassl-3517	383	17	(	(	PUNCT
hassl-3517	383	18	-1.54	-1.54	NOUN
hassl-3517	383	19	)	)	PUNCT
hassl-3517	383	20	-0.000	-0.000	NUM
hassl-3517	383	21	(	(	PUNCT
hassl-3517	383	22	-1.54	-1.54	NOUN
hassl-3517	383	23	)	)	PUNCT
hassl-3517	383	24	lnfee	lnfee	NOUN
hassl-3517	383	25	-0.019	-0.019	PROPN
hassl-3517	383	26	*	*	PUNCT
hassl-3517	383	27	(	(	PUNCT
hassl-3517	383	28	-1.81	-1.81	NUM
hassl-3517	383	29	)	)	PUNCT
hassl-3517	383	30	-0.019	-0.019	NOUN
hassl-3517	383	31	*	*	PUNCT
hassl-3517	383	32	(	(	PUNCT
hassl-3517	383	33	-1.81	-1.81	NUM
hassl-3517	383	34	)	)	PUNCT
hassl-3517	383	35	-0.011	-0.011	NOUN
hassl-3517	383	36	(	(	PUNCT
hassl-3517	383	37	-1.06	-1.06	NOUN
hassl-3517	383	38	)	)	PUNCT
hassl-3517	383	39	-0.011	-0.011	NOUN
hassl-3517	383	40	(	(	PUNCT
hassl-3517	383	41	-1.06	-1.06	NOUN
hassl-3517	383	42	)	)	PUNCT
hassl-3517	383	43	-0.016	-0.016	X
hassl-3517	383	44	(	(	PUNCT
hassl-3517	383	45	-0.69	-0.69	NOUN
hassl-3517	383	46	)	)	PUNCT
hassl-3517	384	1	-0.016	-0.016	PRON
hassl-3517	384	2	(	(	PUNCT
hassl-3517	384	3	-0.69	-0.69	NOUN
hassl-3517	384	4	)	)	PUNCT
hassl-3517	384	5	0.006	0.006	NUM
hassl-3517	384	6	(	(	PUNCT
hassl-3517	384	7	0.24	0.24	NUM
hassl-3517	384	8	)	)	PUNCT
hassl-3517	384	9	0.006	0.006	NUM
hassl-3517	384	10	(	(	PUNCT
hassl-3517	384	11	0.24	0.24	NUM
hassl-3517	384	12	)	)	PUNCT
hassl-3517	384	13	proximity	proximity	NOUN
hassl-3517	384	14	*	*	PUNCT
hassl-3517	384	15	lnfee	lnfee	NOUN
hassl-3517	384	16	-0.000	-0.000	PUNCT
hassl-3517	384	17	*	*	PUNCT
hassl-3517	384	18	*	*	PUNCT
hassl-3517	384	19	(	(	PUNCT
hassl-3517	384	20	-2.38	-2.38	NOUN
hassl-3517	384	21	)	)	PUNCT
hassl-3517	384	22	-0.000	-0.000	PUNCT
hassl-3517	384	23	*	*	PUNCT
hassl-3517	384	24	*	*	PUNCT
hassl-3517	384	25	(	(	PUNCT
hassl-3517	384	26	-2.29	-2.29	NOUN
hassl-3517	384	27	)	)	PUNCT
hassl-3517	384	28	-0.000	-0.000	PUNCT
hassl-3517	385	1	*	*	PUNCT
hassl-3517	385	2	*	*	PUNCT
hassl-3517	385	3	*	*	PUNCT
hassl-3517	385	4	(	(	PUNCT
hassl-3517	385	5	-2.60	-2.60	NUM
hassl-3517	385	6	)	)	PUNCT
hassl-3517	385	7	-0.000	-0.000	PUNCT
hassl-3517	386	1	*	*	PUNCT
hassl-3517	386	2	*	*	PUNCT
hassl-3517	386	3	*	*	PUNCT
hassl-3517	386	4	(	(	PUNCT
hassl-3517	386	5	-2.62	-2.62	NUM
hassl-3517	386	6	)	)	PUNCT
hassl-3517	386	7	control	control	NOUN
hassl-3517	386	8	included	include	VERB
hassl-3517	386	9	included	include	VERB
hassl-3517	386	10	included	include	VERB
hassl-3517	386	11	included	include	VERB
hassl-3517	386	12	included	include	VERB
hassl-3517	386	13	included	include	VERB
hassl-3517	386	14	included	include	VERB
hassl-3517	386	15	included	include	VERB
hassl-3517	386	16	industry	industry	NOUN
hassl-3517	386	17	fixed	fix	VERB
hassl-3517	386	18	effect	effect	NOUN
hassl-3517	386	19	included	include	VERB
hassl-3517	386	20	included	include	VERB
hassl-3517	386	21	included	include	VERB
hassl-3517	386	22	included	include	VERB
hassl-3517	386	23	included	include	VERB
hassl-3517	386	24	included	include	VERB
hassl-3517	386	25	included	include	VERB
hassl-3517	386	26	included	include	VERB
hassl-3517	386	27	year	year	NOUN
hassl-3517	386	28	fixed	fix	VERB
hassl-3517	386	29	effect	effect	NOUN
hassl-3517	386	30	included	include	VERB
hassl-3517	386	31	included	include	VERB
hassl-3517	386	32	included	include	VERB
hassl-3517	386	33	included	include	VERB
hassl-3517	386	34	included	include	VERB
hassl-3517	386	35	included	include	VERB
hassl-3517	386	36	included	include	VERB
hassl-3517	386	37	included	include	VERB
hassl-3517	386	38	r	r	NOUN
hassl-3517	386	39	-	-	PUNCT
hassl-3517	386	40	squared	square	VERB
hassl-3517	386	41	0.043	0.043	NUM
hassl-3517	386	42	0.040	0.040	NUM
hassl-3517	386	43	0.043	0.043	NUM
hassl-3517	386	44	0.045	0.045	NUM
hassl-3517	386	45	0.046	0.046	NUM
hassl-3517	386	46	0.043	0.043	NUM
hassl-3517	386	47	0.047	0.047	NUM
hassl-3517	386	48	0.048	0.048	NUM
hassl-3517	386	49	adjusted	adjust	VERB
hassl-3517	386	50	r2	r2	PROPN
hassl-3517	386	51	0.013	0.013	NUM
hassl-3517	386	52	0.012	0.012	NUM
hassl-3517	386	53	0.015	0.015	NUM
hassl-3517	386	54	0.017	0.017	NUM
hassl-3517	386	55	0.013	0.013	NUM
hassl-3517	386	56	0.012	0.012	NUM
hassl-3517	386	57	0.016	0.016	NUM
hassl-3517	386	58	0.017	0.017	NUM
hassl-3517	386	59	n	n	ADP
hassl-3517	386	60	634	634	NUM
hassl-3517	386	61	634	634	NUM
hassl-3517	386	62	634	634	NUM
hassl-3517	386	63	634	634	NUM
hassl-3517	386	64	634	634	NUM
hassl-3517	386	65	634	634	NUM
hassl-3517	386	66	634	634	NUM
hassl-3517	386	67	634	634	NUM
hassl-3517	386	68	note	note	NOUN
hassl-3517	386	69	:	:	PUNCT
hassl-3517	386	70	p	p	X
hassl-3517	386	71	-	-	PUNCT
hassl-3517	386	72	values	value	NOUN
hassl-3517	386	73	in	in	ADP
hassl-3517	386	74	parentheses	parenthesis	NOUN
hassl-3517	386	75	.	.	PUNCT
hassl-3517	387	1	*	*	PUNCT
hassl-3517	388	1	p	p	X
hassl-3517	388	2	<	<	X
hassl-3517	388	3	0.1	0.1	NUM
hassl-3517	388	4	,	,	PUNCT
hassl-3517	388	5	*	*	PUNCT
hassl-3517	388	6	*	*	PUNCT
hassl-3517	388	7	p	p	X
hassl-3517	388	8	<	<	X
hassl-3517	388	9	0.05	0.05	NUM
hassl-3517	388	10	,	,	PUNCT
hassl-3517	388	11	*	*	PUNCT
hassl-3517	388	12	*	*	PUNCT
hassl-3517	388	13	*	*	PUNCT
hassl-3517	388	14	p	p	X
hassl-3517	388	15	<	<	X
hassl-3517	388	16	0.01	0.01	NUM
hassl-3517	388	17	.	.	PUNCT
hassl-3517	389	1	in	in	ADP
hassl-3517	389	2	the	the	DET
hassl-3517	389	3	existing	exist	VERB
hassl-3517	389	4	literature	literature	NOUN
hassl-3517	389	5	,	,	PUNCT
hassl-3517	389	6	(	(	PUNCT
hassl-3517	389	7	abernathy	abernathy	PROPN
hassl-3517	389	8	et	et	PROPN
hassl-3517	389	9	al	al	PROPN
hassl-3517	389	10	.	.	PROPN
hassl-3517	389	11	,	,	PUNCT
hassl-3517	389	12	2019	2019	NUM
hassl-3517	389	13	)	)	PUNCT
hassl-3517	389	14	have	have	AUX
hassl-3517	389	15	elucidated	elucidate	VERB
hassl-3517	389	16	that	that	SCONJ
hassl-3517	389	17	the	the	DET
hassl-3517	389	18	comprehensibility	comprehensibility	NOUN
hassl-3517	389	19	of	of	ADP
hassl-3517	389	20	financial	financial	ADJ
hassl-3517	389	21	statement	statement	NOUN
hassl-3517	389	22	footnotes	footnote	NOUN
hassl-3517	389	23	is	be	AUX
hassl-3517	389	24	significantly	significantly	ADV
hassl-3517	389	25	influenced	influence	VERB
hassl-3517	389	26	by	by	ADP
hassl-3517	389	27	the	the	DET
hassl-3517	389	28	framework	framework	NOUN
hassl-3517	389	29	of	of	ADP
hassl-3517	389	30	corporate	corporate	ADJ
hassl-3517	389	31	governance	governance	NOUN
hassl-3517	389	32	.	.	PUNCT
hassl-3517	390	1	when	when	SCONJ
hassl-3517	390	2	corporate	corporate	ADJ
hassl-3517	390	3	governance	governance	NOUN
hassl-3517	390	4	is	be	AUX
hassl-3517	390	5	the	the	DET
hassl-3517	390	6	main	main	ADJ
hassl-3517	390	7	issue	issue	NOUN
hassl-3517	390	8	,	,	PUNCT
hassl-3517	390	9	the	the	DET
hassl-3517	390	10	role	role	NOUN
hassl-3517	390	11	of	of	ADP
hassl-3517	390	12	governance	governance	NOUN
hassl-3517	390	13	is	be	AUX
hassl-3517	390	14	closely	closely	ADV
hassl-3517	390	15	related	relate	VERB
hassl-3517	390	16	to	to	ADP
hassl-3517	390	17	the	the	DET
hassl-3517	390	18	independence	independence	NOUN
hassl-3517	390	19	of	of	ADP
hassl-3517	390	20	management	management	NOUN
hassl-3517	390	21	in	in	ADP
hassl-3517	390	22	presenting	present	VERB
hassl-3517	390	23	crucial	crucial	ADJ
hassl-3517	390	24	information	information	NOUN
hassl-3517	390	25	from	from	ADP
hassl-3517	390	26	the	the	DET
hassl-3517	390	27	needs	need	NOUN
hassl-3517	390	28	of	of	ADP
hassl-3517	390	29	preparing	prepare	VERB
hassl-3517	390	30	financial	financial	ADJ
hassl-3517	390	31	statements	statement	NOUN
hassl-3517	390	32	,	,	PUNCT
hassl-3517	390	33	so	so	SCONJ
hassl-3517	390	34	we	we	PRON
hassl-3517	390	35	break	break	VERB
hassl-3517	390	36	it	it	PRON
hassl-3517	390	37	down	down	ADP
hassl-3517	390	38	into	into	ADP
hassl-3517	390	39	two	two	NUM
hassl-3517	390	40	humanities	humanity	NOUN
hassl-3517	390	41	and	and	CCONJ
hassl-3517	390	42	social	social	ADJ
hassl-3517	390	43	sciences	science	NOUN
hassl-3517	390	44	letters	letter	NOUN
hassl-3517	390	45	,	,	PUNCT
hassl-3517	390	46	2023	2023	NUM
hassl-3517	390	47	,	,	PUNCT
hassl-3517	390	48	11(4	11(4	NUM
hassl-3517	390	49	):	):	PUNCT
hassl-3517	390	50	377	377	NUM
hassl-3517	390	51	-	-	SYM
hassl-3517	390	52	398	398	NUM
hassl-3517	390	53	394	394	NUM
hassl-3517	390	54	©	©	PROPN
hassl-3517	390	55	2023conscientia	2023conscientia	NUM
hassl-3517	390	56	beam	beam	NOUN
hassl-3517	390	57	.	.	PUNCT
hassl-3517	391	1	all	all	DET
hassl-3517	391	2	rights	right	NOUN
hassl-3517	391	3	reserved	reserve	VERB
hassl-3517	391	4	.	.	PUNCT
hassl-3517	392	1	categories	category	NOUN
hassl-3517	392	2	based	base	VERB
hassl-3517	392	3	on	on	ADP
hassl-3517	392	4	the	the	DET
hassl-3517	392	5	level	level	NOUN
hassl-3517	392	6	of	of	ADP
hassl-3517	392	7	governance	governance	NOUN
hassl-3517	392	8	,	,	PUNCT
hassl-3517	392	9	namely	namely	ADV
hassl-3517	392	10	good	good	ADJ
hassl-3517	392	11	and	and	CCONJ
hassl-3517	392	12	bad	bad	ADJ
hassl-3517	392	13	governance	governance	NOUN
hassl-3517	392	14	.	.	PUNCT
hassl-3517	393	1	table	table	NOUN
hassl-3517	393	2	12	12	NUM
hassl-3517	393	3	displays	display	VERB
hassl-3517	393	4	a	a	DET
hassl-3517	393	5	regression	regression	NOUN
hassl-3517	393	6	estimation	estimation	NOUN
hassl-3517	393	7	of	of	ADP
hassl-3517	393	8	the	the	DET
hassl-3517	393	9	geographic	geographic	ADJ
hassl-3517	393	10	proximity	proximity	NOUN
hassl-3517	393	11	and	and	CCONJ
hassl-3517	393	12	readability	readability	NOUN
hassl-3517	393	13	of	of	ADP
hassl-3517	393	14	financial	financial	ADJ
hassl-3517	393	15	statement	statement	NOUN
hassl-3517	393	16	footnotes	footnote	NOUN
hassl-3517	393	17	in	in	ADP
hassl-3517	393	18	more	more	ADV
hassl-3517	393	19	and	and	CCONJ
hassl-3517	393	20	less	less	ADV
hassl-3517	393	21	governed	govern	VERB
hassl-3517	393	22	areas	area	NOUN
hassl-3517	393	23	.	.	PUNCT
hassl-3517	394	1	the	the	DET
hassl-3517	394	2	results	result	NOUN
hassl-3517	394	3	of	of	ADP
hassl-3517	394	4	our	our	PRON
hassl-3517	394	5	analysis	analysis	NOUN
hassl-3517	394	6	show	show	NOUN
hassl-3517	394	7	results	result	NOUN
hassl-3517	394	8	that	that	PRON
hassl-3517	394	9	are	be	AUX
hassl-3517	394	10	consistent	consistent	ADJ
hassl-3517	394	11	with	with	ADP
hassl-3517	394	12	our	our	PRON
hassl-3517	394	13	primary	primary	ADJ
hassl-3517	394	14	test	test	NOUN
hassl-3517	394	15	,	,	PUNCT
hassl-3517	394	16	where	where	SCONJ
hassl-3517	394	17	companies	company	NOUN
hassl-3517	394	18	with	with	ADP
hassl-3517	394	19	good	good	ADJ
hassl-3517	394	20	governance	governance	NOUN
hassl-3517	394	21	produce	produce	VERB
hassl-3517	394	22	higher	high	ADJ
hassl-3517	394	23	readability	readability	NOUN
hassl-3517	394	24	levels	level	NOUN
hassl-3517	394	25	when	when	SCONJ
hassl-3517	394	26	compared	compare	VERB
hassl-3517	394	27	to	to	ADP
hassl-3517	394	28	companies	company	NOUN
hassl-3517	394	29	with	with	ADP
hassl-3517	394	30	poor	poor	ADJ
hassl-3517	394	31	governance	governance	NOUN
hassl-3517	394	32	.	.	PUNCT
hassl-3517	395	1	table	table	NOUN
hassl-3517	395	2	12	12	NUM
hassl-3517	395	3	.	.	PUNCT
hassl-3517	396	1	how	how	SCONJ
hassl-3517	396	2	do	do	VERB
hassl-3517	396	3	geographic	geographic	ADJ
hassl-3517	396	4	proximity	proximity	NOUN
hassl-3517	396	5	and	and	CCONJ
hassl-3517	396	6	readability	readability	NOUN
hassl-3517	396	7	of	of	ADP
hassl-3517	396	8	financial	financial	ADJ
hassl-3517	396	9	statement	statement	NOUN
hassl-3517	396	10	footnotes	footnote	NOUN
hassl-3517	396	11	.	.	PUNCT
hassl-3517	397	1	panel	panel	NOUN
hassl-3517	397	2	a	a	DET
hassl-3517	397	3	:	:	PUNCT
hassl-3517	397	4	more	more	ADJ
hassl-3517	397	5	governance	governance	NOUN
hassl-3517	397	6	variables	variable	NOUN
hassl-3517	397	7	(	(	PUNCT
hassl-3517	397	8	1	1	NUM
hassl-3517	397	9	)	)	PUNCT
hassl-3517	397	10	(	(	PUNCT
hassl-3517	397	11	2	2	NUM
hassl-3517	397	12	)	)	PUNCT
hassl-3517	397	13	(	(	PUNCT
hassl-3517	397	14	3	3	X
hassl-3517	397	15	)	)	PUNCT
hassl-3517	397	16	(	(	PUNCT
hassl-3517	397	17	4	4	NUM
hassl-3517	397	18	)	)	PUNCT
hassl-3517	397	19	(	(	PUNCT
hassl-3517	397	20	5	5	NUM
hassl-3517	397	21	)	)	PUNCT
hassl-3517	397	22	(	(	PUNCT
hassl-3517	397	23	6	6	NUM
hassl-3517	397	24	)	)	PUNCT
hassl-3517	397	25	(	(	PUNCT
hassl-3517	397	26	7	7	NUM
hassl-3517	397	27	)	)	PUNCT
hassl-3517	397	28	(	(	PUNCT
hassl-3517	397	29	8)	8)	NUM
hassl-3517	397	30	fkgl	fkgl	NOUN
hassl-3517	397	31	fkri	fkri	PROPN
hassl-3517	397	32	gfri	gfri	PROPN
hassl-3517	397	33	smog	smog	PROPN
hassl-3517	397	34	fkgl	fkgl	PROPN
hassl-3517	397	35	fkri	fkri	PROPN
hassl-3517	397	36	gfri	gfri	PROPN
hassl-3517	397	37	smog	smog	PROPN
hassl-3517	397	38	intercept	intercept	PROPN
hassl-3517	397	39	2.292	2.292	NUM
hassl-3517	397	40	(	(	PUNCT
hassl-3517	397	41	1.42	1.42	NUM
hassl-3517	397	42	)	)	PUNCT
hassl-3517	397	43	0.926	0.926	NUM
hassl-3517	397	44	(	(	PUNCT
hassl-3517	397	45	0.54	0.54	NUM
hassl-3517	397	46	)	)	PUNCT
hassl-3517	397	47	1.131	1.131	NUM
hassl-3517	397	48	(	(	PUNCT
hassl-3517	397	49	0.65	0.65	NUM
hassl-3517	397	50	)	)	PUNCT
hassl-3517	397	51	1.245	1.245	NUM
hassl-3517	397	52	(	(	PUNCT
hassl-3517	397	53	0.72	0.72	NUM
hassl-3517	397	54	)	)	PUNCT
hassl-3517	397	55	2.424	2.424	NUM
hassl-3517	397	56	(	(	PUNCT
hassl-3517	397	57	1.32	1.32	NUM
hassl-3517	397	58	)	)	PUNCT
hassl-3517	397	59	1.065	1.065	NUM
hassl-3517	397	60	(	(	PUNCT
hassl-3517	397	61	0.57	0.57	NUM
hassl-3517	397	62	)	)	PUNCT
hassl-3517	397	63	1.193	1.193	NUM
hassl-3517	397	64	(	(	PUNCT
hassl-3517	397	65	0.63	0.63	NUM
hassl-3517	397	66	)	)	PUNCT
hassl-3517	397	67	1.353	1.353	NUM
hassl-3517	397	68	(	(	PUNCT
hassl-3517	397	69	0.72	0.72	NUM
hassl-3517	397	70	)	)	PUNCT
hassl-3517	397	71	proximity	proximity	NOUN
hassl-3517	397	72	-0.000	-0.000	PUNCT
hassl-3517	397	73	*	*	PUNCT
hassl-3517	397	74	*	*	PUNCT
hassl-3517	397	75	*	*	PUNCT
hassl-3517	397	76	(	(	PUNCT
hassl-3517	397	77	-2.87	-2.87	NUM
hassl-3517	397	78	)	)	PUNCT
hassl-3517	397	79	-0.000	-0.000	PUNCT
hassl-3517	397	80	*	*	PUNCT
hassl-3517	397	81	*	*	PUNCT
hassl-3517	397	82	*	*	PUNCT
hassl-3517	397	83	(	(	PUNCT
hassl-3517	397	84	-2.88	-2.88	NOUN
hassl-3517	397	85	)	)	PUNCT
hassl-3517	397	86	-0.000	-0.000	PUNCT
hassl-3517	397	87	*	*	PUNCT
hassl-3517	397	88	*	*	PUNCT
hassl-3517	397	89	*	*	PUNCT
hassl-3517	397	90	(	(	PUNCT
hassl-3517	397	91	-2.89	-2.89	NOUN
hassl-3517	397	92	)	)	PUNCT
hassl-3517	397	93	-0.000	-0.000	PUNCT
hassl-3517	397	94	*	*	PUNCT
hassl-3517	397	95	*	*	PUNCT
hassl-3517	397	96	*	*	PUNCT
hassl-3517	397	97	(	(	PUNCT
hassl-3517	397	98	-3.12	-3.12	NUM
hassl-3517	397	99	)	)	PUNCT
hassl-3517	397	100	-0.000	-0.000	NOUN
hassl-3517	397	101	*	*	PUNCT
hassl-3517	397	102	(	(	PUNCT
hassl-3517	397	103	-1.77	-1.77	ADJ
hassl-3517	397	104	)	)	PUNCT
hassl-3517	397	105	-0.000	-0.000	PROPN
hassl-3517	397	106	(	(	PUNCT
hassl-3517	397	107	-1.57	-1.57	ADJ
hassl-3517	397	108	)	)	PUNCT
hassl-3517	397	109	-0.000	-0.000	PUNCT
hassl-3517	397	110	*	*	PUNCT
hassl-3517	397	111	*	*	PUNCT
hassl-3517	397	112	(	(	PUNCT
hassl-3517	397	113	-2.49	-2.49	NOUN
hassl-3517	397	114	)	)	PUNCT
hassl-3517	397	115	-0.000	-0.000	NOUN
hassl-3517	397	116	*	*	PUNCT
hassl-3517	397	117	(	(	PUNCT
hassl-3517	397	118	-1.77	-1.77	ADJ
hassl-3517	397	119	)	)	PUNCT
hassl-3517	397	120	lnfee	lnfee	NOUN
hassl-3517	397	121	-0.011	-0.011	PRON
hassl-3517	397	122	(	(	PUNCT
hassl-3517	397	123	-0.23	-0.23	NOUN
hassl-3517	397	124	)	)	PUNCT
hassl-3517	397	125	-0.015	-0.015	NUM
hassl-3517	397	126	(	(	PUNCT
hassl-3517	397	127	-0.34	-0.34	NOUN
hassl-3517	397	128	)	)	PUNCT
hassl-3517	397	129	-0.006	-0.006	PROPN
hassl-3517	397	130	(	(	PUNCT
hassl-3517	397	131	-0.13	-0.13	NOUN
hassl-3517	397	132	)	)	PUNCT
hassl-3517	397	133	-0.011	-0.011	NOUN
hassl-3517	397	134	(	(	PUNCT
hassl-3517	397	135	-0.25	-0.25	NUM
hassl-3517	397	136	)	)	PUNCT
hassl-3517	397	137	proximity	proximity	NOUN
hassl-3517	397	138	*	*	PUNCT
hassl-3517	397	139	lnfee	lnfee	NOUN
hassl-3517	397	140	-0.000	-0.000	PUNCT
hassl-3517	397	141	*	*	PUNCT
hassl-3517	397	142	*	*	PUNCT
hassl-3517	397	143	(	(	PUNCT
hassl-3517	397	144	-2.41	-2.41	NOUN
hassl-3517	397	145	)	)	PUNCT
hassl-3517	397	146	-0.000	-0.000	PUNCT
hassl-3517	397	147	*	*	PUNCT
hassl-3517	397	148	*	*	PUNCT
hassl-3517	397	149	(	(	PUNCT
hassl-3517	397	150	-2.39	-2.39	PROPN
hassl-3517	397	151	)	)	PUNCT
hassl-3517	397	152	-0.000	-0.000	PUNCT
hassl-3517	397	153	*	*	PUNCT
hassl-3517	397	154	*	*	PUNCT
hassl-3517	397	155	*	*	PUNCT
hassl-3517	397	156	(	(	PUNCT
hassl-3517	397	157	-2.61	-2.61	NOUN
hassl-3517	397	158	)	)	PUNCT
hassl-3517	397	159	-0.000	-0.000	PUNCT
hassl-3517	397	160	*	*	PUNCT
hassl-3517	397	161	*	*	PUNCT
hassl-3517	397	162	*	*	PUNCT
hassl-3517	397	163	(	(	PUNCT
hassl-3517	397	164	-2.65	-2.65	NUM
hassl-3517	397	165	)	)	PUNCT
hassl-3517	397	166	control	control	NOUN
hassl-3517	397	167	included	include	VERB
hassl-3517	397	168	included	include	VERB
hassl-3517	397	169	included	include	VERB
hassl-3517	397	170	included	include	VERB
hassl-3517	397	171	included	include	VERB
hassl-3517	397	172	included	include	VERB
hassl-3517	397	173	included	include	VERB
hassl-3517	397	174	included	include	VERB
hassl-3517	397	175	industry	industry	NOUN
hassl-3517	397	176	fixed	fix	VERB
hassl-3517	397	177	effect	effect	NOUN
hassl-3517	397	178	included	include	VERB
hassl-3517	397	179	included	include	VERB
hassl-3517	397	180	included	include	VERB
hassl-3517	397	181	included	include	VERB
hassl-3517	397	182	included	include	VERB
hassl-3517	397	183	included	include	VERB
hassl-3517	397	184	included	include	VERB
hassl-3517	397	185	included	include	VERB
hassl-3517	397	186	year	year	NOUN
hassl-3517	397	187	fixed	fix	VERB
hassl-3517	397	188	effect	effect	NOUN
hassl-3517	397	189	included	include	VERB
hassl-3517	397	190	included	include	VERB
hassl-3517	397	191	included	include	VERB
hassl-3517	397	192	included	include	VERB
hassl-3517	397	193	included	include	VERB
hassl-3517	397	194	included	include	VERB
hassl-3517	397	195	included	include	VERB
hassl-3517	397	196	included	include	VERB
hassl-3517	397	197	r	r	NOUN
hassl-3517	397	198	-	-	PUNCT
hassl-3517	397	199	squared	square	VERB
hassl-3517	397	200	0.084	0.084	NUM
hassl-3517	397	201	0.115	0.115	NUM
hassl-3517	397	202	0.123	0.123	NUM
hassl-3517	397	203	0.108	0.108	NUM
hassl-3517	397	204	0.087	0.087	NUM
hassl-3517	397	205	0.118	0.118	NUM
hassl-3517	397	206	0.126	0.126	NUM
hassl-3517	397	207	0.111	0.111	NUM
hassl-3517	397	208	adjusted	adjust	VERB
hassl-3517	397	209	r2	r2	PROPN
hassl-3517	397	210	0.037	0.037	NUM
hassl-3517	397	211	0.073	0.073	NUM
hassl-3517	397	212	0.082	0.082	NUM
hassl-3517	397	213	0.066	0.066	NUM
hassl-3517	397	214	0.034	0.034	NUM
hassl-3517	397	215	0.071	0.071	NUM
hassl-3517	397	216	0.080	0.080	NUM
hassl-3517	397	217	0.064	0.064	NUM
hassl-3517	397	218	n	n	CCONJ
hassl-3517	397	219	783	783	NUM
hassl-3517	397	220	783	783	NUM
hassl-3517	397	221	783	783	NUM
hassl-3517	397	222	783	783	NUM
hassl-3517	397	223	783	783	NUM
hassl-3517	397	224	783	783	NUM
hassl-3517	397	225	783	783	NUM
hassl-3517	397	226	783	783	NUM
hassl-3517	397	227	panel	panel	NOUN
hassl-3517	397	228	b	b	NOUN
hassl-3517	397	229	:	:	PUNCT
hassl-3517	397	230	less	less	ADJ
hassl-3517	397	231	governance	governance	NOUN
hassl-3517	397	232	variables	variable	NOUN
hassl-3517	397	233	(	(	PUNCT
hassl-3517	397	234	1	1	NUM
hassl-3517	397	235	)	)	PUNCT
hassl-3517	397	236	(	(	PUNCT
hassl-3517	397	237	2	2	NUM
hassl-3517	397	238	)	)	PUNCT
hassl-3517	397	239	(	(	PUNCT
hassl-3517	397	240	3	3	X
hassl-3517	397	241	)	)	PUNCT
hassl-3517	397	242	(	(	PUNCT
hassl-3517	397	243	4	4	NUM
hassl-3517	397	244	)	)	PUNCT
hassl-3517	397	245	(	(	PUNCT
hassl-3517	397	246	5	5	NUM
hassl-3517	397	247	)	)	PUNCT
hassl-3517	397	248	(	(	PUNCT
hassl-3517	397	249	6	6	NUM
hassl-3517	397	250	)	)	PUNCT
hassl-3517	397	251	(	(	PUNCT
hassl-3517	397	252	7	7	NUM
hassl-3517	397	253	)	)	PUNCT
hassl-3517	397	254	(	(	PUNCT
hassl-3517	397	255	8)	8)	NUM
hassl-3517	397	256	fkgl	fkgl	NOUN
hassl-3517	397	257	fkri	fkri	PROPN
hassl-3517	397	258	gfri	gfri	PROPN
hassl-3517	397	259	smog	smog	PROPN
hassl-3517	397	260	fkgl	fkgl	PROPN
hassl-3517	397	261	fkri	fkri	PROPN
hassl-3517	397	262	gfri	gfri	PROPN
hassl-3517	397	263	smog	smog	NOUN
hassl-3517	397	264	intercept	intercept	NOUN
hassl-3517	397	265	-0.479	-0.479	PUNCT
hassl-3517	397	266	(	(	PUNCT
hassl-3517	397	267	-0.18	-0.18	NOUN
hassl-3517	397	268	)	)	PUNCT
hassl-3517	397	269	-0.068	-0.068	X
hassl-3517	397	270	(	(	PUNCT
hassl-3517	397	271	-0.03	-0.03	NOUN
hassl-3517	397	272	)	)	PUNCT
hassl-3517	397	273	0.616	0.616	NUM
hassl-3517	397	274	(	(	PUNCT
hassl-3517	397	275	0.27	0.27	NUM
hassl-3517	397	276	)	)	PUNCT
hassl-3517	397	277	-0.584	-0.584	X
hassl-3517	398	1	(	(	PUNCT
hassl-3517	398	2	-0.23	-0.23	NOUN
hassl-3517	398	3	)	)	PUNCT
hassl-3517	398	4	-0.558	-0.558	PUNCT
hassl-3517	398	5	(	(	PUNCT
hassl-3517	398	6	-0.20	-0.20	NUM
hassl-3517	398	7	)	)	PUNCT
hassl-3517	398	8	-0.168	-0.168	X
hassl-3517	398	9	(	(	PUNCT
hassl-3517	398	10	-0.06	-0.06	NUM
hassl-3517	398	11	)	)	PUNCT
hassl-3517	398	12	0.510	0.510	NUM
hassl-3517	398	13	(	(	PUNCT
hassl-3517	398	14	0.22	0.22	NUM
hassl-3517	398	15	)	)	PUNCT
hassl-3517	398	16	-0.840	-0.840	NOUN
hassl-3517	398	17	(	(	PUNCT
hassl-3517	398	18	-0.32	-0.32	ADJ
hassl-3517	398	19	)	)	PUNCT
hassl-3517	398	20	proximity	proximity	NOUN
hassl-3517	398	21	-0.000	-0.000	PRON
hassl-3517	398	22	(	(	PUNCT
hassl-3517	398	23	-1.37	-1.37	NOUN
hassl-3517	398	24	)	)	PUNCT
hassl-3517	398	25	-0.001	-0.001	PUNCT
hassl-3517	399	1	*	*	PUNCT
hassl-3517	399	2	*	*	PUNCT
hassl-3517	399	3	(	(	PUNCT
hassl-3517	399	4	-2.09	-2.09	NUM
hassl-3517	399	5	)	)	PUNCT
hassl-3517	399	6	-0.000	-0.000	X
hassl-3517	399	7	(	(	PUNCT
hassl-3517	399	8	-1.23	-1.23	NUM
hassl-3517	399	9	)	)	PUNCT
hassl-3517	399	10	-0.000	-0.000	NOUN
hassl-3517	399	11	*	*	PUNCT
hassl-3517	399	12	(	(	PUNCT
hassl-3517	399	13	-1.88	-1.88	NUM
hassl-3517	399	14	)	)	PUNCT
hassl-3517	399	15	-0.000	-0.000	NUM
hassl-3517	399	16	(	(	PUNCT
hassl-3517	399	17	-0.46	-0.46	NUM
hassl-3517	399	18	)	)	PUNCT
hassl-3517	399	19	-0.002	-0.002	PUNCT
hassl-3517	399	20	*	*	PUNCT
hassl-3517	399	21	*	*	PUNCT
hassl-3517	399	22	(	(	PUNCT
hassl-3517	399	23	-2.08	-2.08	NUM
hassl-3517	399	24	)	)	PUNCT
hassl-3517	399	25	-0.000	-0.000	X
hassl-3517	399	26	(	(	PUNCT
hassl-3517	399	27	-0.77	-0.77	NOUN
hassl-3517	399	28	)	)	PUNCT
hassl-3517	399	29	-0.000	-0.000	NOUN
hassl-3517	399	30	*	*	PUNCT
hassl-3517	399	31	(	(	PUNCT
hassl-3517	399	32	-1.98	-1.98	ADJ
hassl-3517	399	33	)	)	PUNCT
hassl-3517	399	34	lnfee	lnfee	NOUN
hassl-3517	399	35	-0.026	-0.026	X
hassl-3517	399	36	*	*	X
hassl-3517	399	37	(	(	PUNCT
hassl-3517	399	38	-1.82	-1.82	NOUN
hassl-3517	399	39	)	)	PUNCT
hassl-3517	399	40	-0.018	-0.018	PUNCT
hassl-3517	399	41	(	(	PUNCT
hassl-3517	399	42	-1.33	-1.33	NUM
hassl-3517	399	43	)	)	PUNCT
hassl-3517	399	44	-0.028	-0.028	PROPN
hassl-3517	400	1	*	*	PUNCT
hassl-3517	400	2	*	*	PUNCT
hassl-3517	400	3	(	(	PUNCT
hassl-3517	400	4	-2.16	-2.16	NOUN
hassl-3517	400	5	)	)	PUNCT
hassl-3517	400	6	-0.025	-0.025	NOUN
hassl-3517	400	7	*	*	PUNCT
hassl-3517	400	8	(	(	PUNCT
hassl-3517	400	9	-1.81	-1.81	NUM
hassl-3517	400	10	)	)	PUNCT
hassl-3517	400	11	0.027	0.027	NUM
hassl-3517	400	12	(	(	PUNCT
hassl-3517	400	13	0.72	0.72	NUM
hassl-3517	400	14	)	)	PUNCT
hassl-3517	400	15	0.028	0.028	NUM
hassl-3517	400	16	(	(	PUNCT
hassl-3517	400	17	0.78	0.78	NUM
hassl-3517	400	18	)	)	PUNCT
hassl-3517	400	19	-0.010	-0.010	PUNCT
hassl-3517	400	20	(	(	PUNCT
hassl-3517	400	21	-0.33	-0.33	ADJ
hassl-3517	400	22	)	)	PUNCT
hassl-3517	400	23	0.015	0.015	NUM
hassl-3517	400	24	(	(	PUNCT
hassl-3517	400	25	0.45	0.45	NUM
hassl-3517	400	26	)	)	PUNCT
hassl-3517	400	27	proximity*lnfee	proximity*lnfee	NOUN
hassl-3517	400	28	-0.000	-0.000	PRON
hassl-3517	400	29	(	(	PUNCT
hassl-3517	400	30	-1.19	-1.19	NOUN
hassl-3517	400	31	)	)	PUNCT
hassl-3517	400	32	-0.000	-0.000	PUNCT
hassl-3517	400	33	*	*	PUNCT
hassl-3517	400	34	*	*	PUNCT
hassl-3517	400	35	(	(	PUNCT
hassl-3517	400	36	-2.35	-2.35	NOUN
hassl-3517	400	37	)	)	PUNCT
hassl-3517	400	38	-0.000	-0.000	PRON
hassl-3517	400	39	(	(	PUNCT
hassl-3517	400	40	-1.09	-1.09	NUM
hassl-3517	400	41	)	)	PUNCT
hassl-3517	400	42	-0.000	-0.000	NUM
hassl-3517	400	43	(	(	PUNCT
hassl-3517	400	44	-1.47	-1.47	X
hassl-3517	400	45	)	)	PUNCT
hassl-3517	400	46	control	control	NOUN
hassl-3517	400	47	included	include	VERB
hassl-3517	400	48	included	include	VERB
hassl-3517	400	49	included	include	VERB
hassl-3517	400	50	included	include	VERB
hassl-3517	400	51	included	include	VERB
hassl-3517	400	52	included	include	VERB
hassl-3517	400	53	included	include	VERB
hassl-3517	400	54	included	include	VERB
hassl-3517	400	55	industry	industry	NOUN
hassl-3517	400	56	fixed	fix	VERB
hassl-3517	400	57	effect	effect	NOUN
hassl-3517	400	58	included	include	VERB
hassl-3517	400	59	included	include	VERB
hassl-3517	400	60	included	include	VERB
hassl-3517	400	61	included	include	VERB
hassl-3517	400	62	included	include	VERB
hassl-3517	400	63	included	include	VERB
hassl-3517	400	64	included	include	VERB
hassl-3517	400	65	included	include	VERB
hassl-3517	400	66	year	year	NOUN
hassl-3517	400	67	fixed	fix	VERB
hassl-3517	400	68	effect	effect	NOUN
hassl-3517	400	69	included	include	VERB
hassl-3517	400	70	included	include	VERB
hassl-3517	400	71	included	include	VERB
hassl-3517	400	72	included	include	VERB
hassl-3517	400	73	included	include	VERB
hassl-3517	400	74	included	include	VERB
hassl-3517	400	75	included	include	VERB
hassl-3517	400	76	included	include	VERB
hassl-3517	400	77	r	r	NOUN
hassl-3517	400	78	-	-	PUNCT
hassl-3517	400	79	squared	square	VERB
hassl-3517	400	80	0.039	0.039	NUM
hassl-3517	400	81	0.031	0.031	NUM
hassl-3517	400	82	0.030	0.030	NUM
hassl-3517	400	83	0.036	0.036	NUM
hassl-3517	400	84	0.041	0.041	NUM
hassl-3517	400	85	0.036	0.036	NUM
hassl-3517	400	86	0.032	0.032	NUM
hassl-3517	400	87	0.040	0.040	NUM
hassl-3517	400	88	adjusted	adjust	VERB
hassl-3517	400	89	r2	r2	NOUN
hassl-3517	400	90	-0.000	-0.000	PRON
hassl-3517	400	91	-0.007	-0.007	PUNCT
hassl-3517	400	92	-0.007	-0.007	X
hassl-3517	400	93	-0.001	-0.001	NUM
hassl-3517	400	94	-0.002	-0.002	PUNCT
hassl-3517	400	95	-0.006	-0.006	X
hassl-3517	400	96	-0.009	-0.009	X
hassl-3517	400	97	-0.001	-0.001	NOUN
hassl-3517	400	98	n	n	NOUN
hassl-3517	400	99	895	895	NUM
hassl-3517	400	100	895	895	NUM
hassl-3517	400	101	895	895	NUM
hassl-3517	400	102	895	895	NUM
hassl-3517	400	103	895	895	NUM
hassl-3517	400	104	895	895	NUM
hassl-3517	400	105	895	895	NUM
hassl-3517	400	106	895	895	NUM
hassl-3517	400	107	note	note	NOUN
hassl-3517	400	108	:	:	PUNCT
hassl-3517	400	109	p	p	X
hassl-3517	400	110	-	-	PUNCT
hassl-3517	400	111	values	value	NOUN
hassl-3517	400	112	in	in	ADP
hassl-3517	400	113	parentheses	parenthesis	NOUN
hassl-3517	400	114	.	.	PUNCT
hassl-3517	401	1	*	*	PUNCT
hassl-3517	402	1	p	p	X
hassl-3517	402	2	<	<	X
hassl-3517	402	3	0.1	0.1	NUM
hassl-3517	402	4	,	,	PUNCT
hassl-3517	402	5	*	*	PUNCT
hassl-3517	402	6	*	*	PUNCT
hassl-3517	402	7	p	p	X
hassl-3517	402	8	<	<	X
hassl-3517	402	9	0.05	0.05	NUM
hassl-3517	402	10	,	,	PUNCT
hassl-3517	402	11	*	*	PUNCT
hassl-3517	402	12	*	*	PUNCT
hassl-3517	402	13	*	*	PUNCT
hassl-3517	402	14	p	p	X
hassl-3517	402	15	<	<	X
hassl-3517	402	16	0.01	0.01	NUM
hassl-3517	402	17	.	.	PUNCT
hassl-3517	403	1	7	7	X
hassl-3517	403	2	.	.	X
hassl-3517	403	3	conclusion	conclusion	NOUN
hassl-3517	403	4	,	,	PUNCT
hassl-3517	403	5	suggestion	suggestion	NOUN
hassl-3517	403	6	,	,	PUNCT
hassl-3517	403	7	and	and	CCONJ
hassl-3517	403	8	limitation	limitation	NOUN
hassl-3517	403	9	auditor	auditor	NOUN
hassl-3517	403	10	-	-	PUNCT
hassl-3517	403	11	client	client	NOUN
hassl-3517	403	12	proximity	proximity	NOUN
hassl-3517	403	13	studies	study	NOUN
hassl-3517	403	14	in	in	ADP
hassl-3517	403	15	accounting	accounting	NOUN
hassl-3517	403	16	and	and	CCONJ
hassl-3517	403	17	finance	finance	NOUN
hassl-3517	403	18	research	research	NOUN
hassl-3517	403	19	are	be	AUX
hassl-3517	403	20	still	still	ADV
hassl-3517	403	21	rarely	rarely	ADV
hassl-3517	403	22	studied	study	VERB
hassl-3517	403	23	.	.	PUNCT
hassl-3517	404	1	however	however	ADV
hassl-3517	404	2	,	,	PUNCT
hassl-3517	404	3	there	there	PRON
hassl-3517	404	4	have	have	AUX
hassl-3517	404	5	been	be	AUX
hassl-3517	404	6	studies	study	NOUN
hassl-3517	404	7	examining	examine	VERB
hassl-3517	404	8	auditor	auditor	NOUN
hassl-3517	404	9	-	-	PUNCT
hassl-3517	404	10	client	client	NOUN
hassl-3517	404	11	proximity	proximity	NOUN
hassl-3517	404	12	in	in	ADP
hassl-3517	404	13	the	the	DET
hassl-3517	404	14	context	context	NOUN
hassl-3517	404	15	of	of	ADP
hassl-3517	404	16	domestic	domestic	ADJ
hassl-3517	404	17	and	and	CCONJ
hassl-3517	404	18	international	international	ADJ
hassl-3517	404	19	portfolio	portfolio	NOUN
hassl-3517	404	20	decisions	decision	NOUN
hassl-3517	404	21	,	,	PUNCT
hassl-3517	404	22	the	the	DET
hassl-3517	404	23	accuracy	accuracy	NOUN
hassl-3517	404	24	of	of	ADP
hassl-3517	404	25	analytical	analytical	ADJ
hassl-3517	404	26	forecasts	forecast	NOUN
hassl-3517	404	27	,	,	PUNCT
hassl-3517	404	28	and	and	CCONJ
hassl-3517	404	29	other	other	ADJ
hassl-3517	404	30	fields	field	NOUN
hassl-3517	404	31	of	of	ADP
hassl-3517	404	32	accounting	accounting	NOUN
hassl-3517	404	33	and	and	CCONJ
hassl-3517	404	34	finance	finance	NOUN
hassl-3517	404	35	studies	study	NOUN
hassl-3517	404	36	.	.	PUNCT
hassl-3517	405	1	however	however	ADV
hassl-3517	405	2	,	,	PUNCT
hassl-3517	405	3	little	little	ADJ
hassl-3517	405	4	attention	attention	NOUN
hassl-3517	405	5	has	have	AUX
hassl-3517	405	6	been	be	AUX
hassl-3517	405	7	paid	pay	VERB
hassl-3517	405	8	to	to	ADP
hassl-3517	405	9	legibility	legibility	NOUN
hassl-3517	405	10	issues	issue	NOUN
hassl-3517	405	11	and	and	CCONJ
hassl-3517	405	12	their	their	PRON
hassl-3517	405	13	relationship	relationship	NOUN
hassl-3517	405	14	to	to	ADP
hassl-3517	405	15	auditor	auditor	NOUN
hassl-3517	405	16	-	-	PUNCT
hassl-3517	405	17	client	client	NOUN
hassl-3517	405	18	geographic	geographic	ADJ
hassl-3517	405	19	proximity	proximity	NOUN
hassl-3517	405	20	.	.	PUNCT
hassl-3517	406	1	our	our	PRON
hassl-3517	406	2	study	study	NOUN
hassl-3517	406	3	provides	provide	VERB
hassl-3517	406	4	compelling	compelling	ADJ
hassl-3517	406	5	evidence	evidence	NOUN
hassl-3517	406	6	that	that	SCONJ
hassl-3517	406	7	auditors	auditor	NOUN
hassl-3517	406	8	who	who	PRON
hassl-3517	406	9	are	be	AUX
hassl-3517	406	10	geographically	geographically	ADV
hassl-3517	406	11	closer	close	ADJ
hassl-3517	406	12	to	to	ADP
hassl-3517	406	13	their	their	PRON
hassl-3517	406	14	clients	client	NOUN
hassl-3517	406	15	have	have	AUX
hassl-3517	406	16	a	a	DET
hassl-3517	406	17	negative	negative	ADJ
hassl-3517	406	18	impact	impact	NOUN
hassl-3517	406	19	on	on	ADP
hassl-3517	406	20	the	the	DET
hassl-3517	406	21	legibility	legibility	NOUN
hassl-3517	406	22	of	of	ADP
hassl-3517	406	23	financial	financial	ADJ
hassl-3517	406	24	statement	statement	NOUN
hassl-3517	406	25	footnotes	footnote	NOUN
hassl-3517	406	26	.	.	PUNCT
hassl-3517	407	1	in	in	ADP
hassl-3517	407	2	contrast	contrast	NOUN
hassl-3517	407	3	,	,	PUNCT
hassl-3517	407	4	the	the	DET
hassl-3517	407	5	quality	quality	NOUN
hassl-3517	407	6	of	of	ADP
hassl-3517	407	7	readability	readability	NOUN
hassl-3517	407	8	decreases	decrease	VERB
hassl-3517	407	9	when	when	SCONJ
hassl-3517	407	10	the	the	DET
hassl-3517	407	11	company	company	NOUN
hassl-3517	407	12	's	's	PART
hassl-3517	407	13	annual	annual	ADJ
hassl-3517	407	14	reports	report	NOUN
hassl-3517	407	15	are	be	AUX
hassl-3517	407	16	audited	audit	VERB
hassl-3517	407	17	by	by	ADP
hassl-3517	407	18	auditors	auditor	NOUN
hassl-3517	407	19	who	who	PRON
hassl-3517	407	20	are	be	AUX
hassl-3517	407	21	closer	close	ADV
hassl-3517	407	22	geographically	geographically	ADV
hassl-3517	407	23	.	.	PUNCT
hassl-3517	408	1	this	this	PRON
hassl-3517	408	2	suggests	suggest	VERB
hassl-3517	408	3	that	that	SCONJ
hassl-3517	408	4	there	there	PRON
hassl-3517	408	5	may	may	AUX
hassl-3517	408	6	be	be	AUX
hassl-3517	408	7	a	a	DET
hassl-3517	408	8	trade	trade	NOUN
hassl-3517	408	9	-	-	PUNCT
hassl-3517	408	10	off	off	NOUN
hassl-3517	408	11	between	between	ADP
hassl-3517	408	12	the	the	DET
hassl-3517	408	13	proximity	proximity	NOUN
hassl-3517	408	14	of	of	ADP
hassl-3517	408	15	auditors	auditor	NOUN
hassl-3517	408	16	to	to	ADP
hassl-3517	408	17	their	their	PRON
hassl-3517	408	18	clients	client	NOUN
hassl-3517	408	19	and	and	CCONJ
hassl-3517	408	20	the	the	DET
hassl-3517	408	21	quality	quality	NOUN
hassl-3517	408	22	of	of	ADP
hassl-3517	408	23	financial	financial	ADJ
hassl-3517	408	24	reporting	reporting	NOUN
hassl-3517	408	25	.	.	PUNCT
hassl-3517	409	1	while	while	SCONJ
hassl-3517	409	2	proximity	proximity	NOUN
hassl-3517	409	3	can	can	AUX
hassl-3517	409	4	facilitate	facilitate	VERB
hassl-3517	409	5	communication	communication	NOUN
hassl-3517	409	6	and	and	CCONJ
hassl-3517	409	7	access	access	NOUN
hassl-3517	409	8	to	to	ADP
hassl-3517	409	9	information	information	NOUN
hassl-3517	409	10	,	,	PUNCT
hassl-3517	409	11	it	it	PRON
hassl-3517	409	12	may	may	AUX
hassl-3517	409	13	also	also	ADV
hassl-3517	409	14	create	create	VERB
hassl-3517	409	15	conflicts	conflict	NOUN
hassl-3517	409	16	of	of	ADP
hassl-3517	409	17	interest	interest	NOUN
hassl-3517	409	18	and	and	CCONJ
hassl-3517	409	19	compromise	compromise	NOUN
hassl-3517	409	20	auditor	auditor	NOUN
hassl-3517	409	21	independence	independence	NOUN
hassl-3517	409	22	.	.	PUNCT
hassl-3517	410	1	therefore	therefore	ADV
hassl-3517	410	2	,	,	PUNCT
hassl-3517	410	3	it	it	PRON
hassl-3517	410	4	is	be	AUX
hassl-3517	410	5	important	important	ADJ
hassl-3517	410	6	for	for	SCONJ
hassl-3517	410	7	companies	company	NOUN
hassl-3517	410	8	and	and	CCONJ
hassl-3517	410	9	auditors	auditor	NOUN
hassl-3517	410	10	to	to	PART
hassl-3517	410	11	carefully	carefully	ADV
hassl-3517	410	12	consider	consider	VERB
hassl-3517	410	13	the	the	DET
hassl-3517	410	14	potential	potential	ADJ
hassl-3517	410	15	benefits	benefit	NOUN
hassl-3517	410	16	and	and	CCONJ
hassl-3517	410	17	humanities	humanity	NOUN
hassl-3517	410	18	and	and	CCONJ
hassl-3517	410	19	social	social	ADJ
hassl-3517	410	20	sciences	science	NOUN
hassl-3517	410	21	letters	letter	NOUN
hassl-3517	410	22	,	,	PUNCT
hassl-3517	410	23	2023	2023	NUM
hassl-3517	410	24	,	,	PUNCT
hassl-3517	410	25	11(4	11(4	NUM
hassl-3517	410	26	):	):	PUNCT
hassl-3517	410	27	377	377	NUM
hassl-3517	410	28	-	-	SYM
hassl-3517	410	29	398	398	NUM
hassl-3517	410	30	395	395	NUM
hassl-3517	410	31	©	©	PROPN
hassl-3517	410	32	2023conscientia	2023conscientia	NUM
hassl-3517	410	33	beam	beam	NOUN
hassl-3517	410	34	.	.	PUNCT
hassl-3517	411	1	all	all	DET
hassl-3517	411	2	rights	right	NOUN
hassl-3517	411	3	reserved	reserve	VERB
hassl-3517	411	4	.	.	PUNCT
hassl-3517	412	1	drawbacks	drawback	NOUN
hassl-3517	412	2	of	of	ADP
hassl-3517	412	3	geographic	geographic	ADJ
hassl-3517	412	4	proximity	proximity	NOUN
hassl-3517	412	5	when	when	SCONJ
hassl-3517	412	6	selecting	select	VERB
hassl-3517	412	7	and	and	CCONJ
hassl-3517	412	8	working	work	VERB
hassl-3517	412	9	with	with	ADP
hassl-3517	412	10	each	each	DET
hassl-3517	412	11	other	other	ADJ
hassl-3517	412	12	.	.	PUNCT
hassl-3517	413	1	additionally	additionally	ADV
hassl-3517	413	2	,	,	PUNCT
hassl-3517	413	3	regulatory	regulatory	ADJ
hassl-3517	413	4	bodies	body	NOUN
hassl-3517	413	5	may	may	AUX
hassl-3517	413	6	need	need	VERB
hassl-3517	413	7	to	to	PART
hassl-3517	413	8	consider	consider	VERB
hassl-3517	413	9	whether	whether	SCONJ
hassl-3517	413	10	to	to	PART
hassl-3517	413	11	impose	impose	VERB
hassl-3517	413	12	additional	additional	ADJ
hassl-3517	413	13	requirements	requirement	NOUN
hassl-3517	413	14	or	or	CCONJ
hassl-3517	413	15	limitations	limitation	NOUN
hassl-3517	413	16	on	on	ADP
hassl-3517	413	17	auditors	auditor	NOUN
hassl-3517	413	18	based	base	VERB
hassl-3517	413	19	on	on	ADP
hassl-3517	413	20	th	th	INTJ
hassl-3517	413	21	eir	eir	PROPN
hassl-3517	413	22	proximity	proximity	NOUN
hassl-3517	413	23	to	to	ADP
hassl-3517	413	24	their	their	PRON
hassl-3517	413	25	clients	client	NOUN
hassl-3517	413	26	in	in	ADP
hassl-3517	413	27	order	order	NOUN
hassl-3517	413	28	to	to	PART
hassl-3517	413	29	ensure	ensure	VERB
hassl-3517	413	30	the	the	DET
hassl-3517	413	31	integrity	integrity	NOUN
hassl-3517	413	32	and	and	CCONJ
hassl-3517	413	33	transparency	transparency	NOUN
hassl-3517	413	34	of	of	ADP
hassl-3517	413	35	financial	financial	ADJ
hassl-3517	413	36	reporting	reporting	NOUN
hassl-3517	413	37	.	.	PUNCT
hassl-3517	414	1	we	we	PRON
hassl-3517	414	2	also	also	ADV
hassl-3517	414	3	find	find	VERB
hassl-3517	414	4	that	that	SCONJ
hassl-3517	414	5	the	the	DET
hassl-3517	414	6	geographic	geographic	ADJ
hassl-3517	414	7	proximity	proximity	NOUN
hassl-3517	414	8	between	between	ADP
hassl-3517	414	9	the	the	DET
hassl-3517	414	10	auditor	auditor	NOUN
hassl-3517	414	11	and	and	CCONJ
hassl-3517	414	12	his	his	PRON
hassl-3517	414	13	client	client	NOUN
hassl-3517	414	14	proves	prove	VERB
hassl-3517	414	15	that	that	SCONJ
hassl-3517	414	16	more	more	ADJ
hassl-3517	414	17	audit	audit	NOUN
hassl-3517	414	18	fees	fee	NOUN
hassl-3517	414	19	charged	charge	VERB
hassl-3517	414	20	by	by	ADP
hassl-3517	414	21	the	the	DET
hassl-3517	414	22	auditor	auditor	NOUN
hassl-3517	414	23	can	can	AUX
hassl-3517	414	24	affect	affect	VERB
hassl-3517	414	25	performance	performance	NOUN
hassl-3517	414	26	regarding	regard	VERB
hassl-3517	414	27	the	the	DET
hassl-3517	414	28	annual	annual	ADJ
hassl-3517	414	29	report	report	NOUN
hassl-3517	414	30	.	.	PUNCT
hassl-3517	415	1	we	we	PRON
hassl-3517	415	2	find	find	VERB
hassl-3517	415	3	that	that	SCONJ
hassl-3517	415	4	auditors	auditor	NOUN
hassl-3517	415	5	who	who	PRON
hassl-3517	415	6	are	be	AUX
hassl-3517	415	7	geographically	geographically	ADV
hassl-3517	415	8	closer	close	ADJ
hassl-3517	415	9	to	to	ADP
hassl-3517	415	10	their	their	PRON
hassl-3517	415	11	clients	client	NOUN
hassl-3517	415	12	but	but	CCONJ
hassl-3517	415	13	have	have	VERB
hassl-3517	415	14	high	high	ADJ
hassl-3517	415	15	audit	audit	NOUN
hassl-3517	415	16	fees	fee	NOUN
hassl-3517	415	17	will	will	AUX
hassl-3517	415	18	have	have	VERB
hassl-3517	415	19	an	an	DET
hassl-3517	415	20	impact	impact	NOUN
hassl-3517	415	21	on	on	ADP
hassl-3517	415	22	the	the	DET
hassl-3517	415	23	readability	readability	NOUN
hassl-3517	415	24	of	of	ADP
hassl-3517	415	25	financial	financial	ADJ
hassl-3517	415	26	statement	statement	NOUN
hassl-3517	415	27	footnotes	footnote	NOUN
hassl-3517	415	28	that	that	PRON
hassl-3517	415	29	are	be	AUX
hassl-3517	415	30	easier	easy	ADJ
hassl-3517	415	31	to	to	PART
hassl-3517	415	32	read	read	VERB
hassl-3517	415	33	.	.	PUNCT
hassl-3517	416	1	since	since	SCONJ
hassl-3517	416	2	audit	audit	NOUN
hassl-3517	416	3	fees	fee	NOUN
hassl-3517	416	4	are	be	AUX
hassl-3517	416	5	always	always	ADV
hassl-3517	416	6	linked	link	VERB
hassl-3517	416	7	to	to	ADP
hassl-3517	416	8	the	the	DET
hassl-3517	416	9	interests	interest	NOUN
hassl-3517	416	10	of	of	ADP
hassl-3517	416	11	management	management	NOUN
hassl-3517	416	12	and	and	CCONJ
hassl-3517	416	13	their	their	PRON
hassl-3517	416	14	opportunistic	opportunistic	ADJ
hassl-3517	416	15	behaviour	behaviour	NOUN
hassl-3517	416	16	to	to	PART
hassl-3517	416	17	obscure	obscure	VERB
hassl-3517	416	18	important	important	ADJ
hassl-3517	416	19	information	information	NOUN
hassl-3517	416	20	for	for	ADP
hassl-3517	416	21	stakeholders	stakeholder	NOUN
hassl-3517	416	22	,	,	PUNCT
hassl-3517	416	23	therefore	therefore	ADV
hassl-3517	416	24	,	,	PUNCT
hassl-3517	416	25	we	we	PRON
hassl-3517	416	26	provide	provide	VERB
hassl-3517	416	27	compelling	compelling	ADJ
hassl-3517	416	28	evidence	evidence	NOUN
hassl-3517	416	29	and	and	CCONJ
hassl-3517	416	30	rarely	rarely	ADV
hassl-3517	416	31	do	do	VERB
hassl-3517	416	32	extensive	extensive	ADJ
hassl-3517	416	33	studies	study	NOUN
hassl-3517	416	34	in	in	ADP
hassl-3517	416	35	this	this	DET
hassl-3517	416	36	regard	regard	NOUN
hassl-3517	416	37	.	.	PUNCT
hassl-3517	417	1	our	our	PRON
hassl-3517	417	2	research	research	NOUN
hassl-3517	417	3	aims	aim	VERB
hassl-3517	417	4	to	to	PART
hassl-3517	417	5	shed	shed	VERB
hassl-3517	417	6	light	light	NOUN
hassl-3517	417	7	on	on	ADP
hassl-3517	417	8	the	the	DET
hassl-3517	417	9	potential	potential	ADJ
hassl-3517	417	10	conflicts	conflict	NOUN
hassl-3517	417	11	of	of	ADP
hassl-3517	417	12	interest	interest	NOUN
hassl-3517	417	13	between	between	ADP
hassl-3517	417	14	auditors	auditor	NOUN
hassl-3517	417	15	and	and	CCONJ
hassl-3517	417	16	management	management	NOUN
hassl-3517	417	17	and	and	CCONJ
hassl-3517	417	18	how	how	SCONJ
hassl-3517	417	19	these	these	DET
hassl-3517	417	20	conflicts	conflict	NOUN
hassl-3517	417	21	may	may	AUX
hassl-3517	417	22	affect	affect	VERB
hassl-3517	417	23	the	the	DET
hassl-3517	417	24	quality	quality	NOUN
hassl-3517	417	25	and	and	CCONJ
hassl-3517	417	26	reliability	reliability	NOUN
hassl-3517	417	27	of	of	ADP
hassl-3517	417	28	financial	financial	ADJ
hassl-3517	417	29	statements	statement	NOUN
hassl-3517	417	30	.	.	PUNCT
hassl-3517	418	1	by	by	ADP
hassl-3517	418	2	analyzing	analyze	VERB
hassl-3517	418	3	large	large	ADJ
hassl-3517	418	4	datasets	dataset	NOUN
hassl-3517	418	5	and	and	CCONJ
hassl-3517	418	6	conducting	conduct	VERB
hassl-3517	418	7	in	in	ADP
hassl-3517	418	8	-	-	PUNCT
hassl-3517	418	9	depth	depth	NOUN
hassl-3517	418	10	interviews	interview	NOUN
hassl-3517	418	11	with	with	ADP
hassl-3517	418	12	auditors	auditor	NOUN
hassl-3517	418	13	,	,	PUNCT
hassl-3517	418	14	managers	manager	NOUN
hassl-3517	418	15	,	,	PUNCT
hassl-3517	418	16	and	and	CCONJ
hassl-3517	418	17	other	other	ADJ
hassl-3517	418	18	stakeholders	stakeholder	NOUN
hassl-3517	418	19	,	,	PUNCT
hassl-3517	418	20	we	we	PRON
hassl-3517	418	21	hope	hope	VERB
hassl-3517	418	22	to	to	PART
hassl-3517	418	23	identify	identify	VERB
hassl-3517	418	24	patterns	pattern	NOUN
hassl-3517	418	25	of	of	ADP
hassl-3517	418	26	behavior	behavior	NOUN
hassl-3517	418	27	and	and	CCONJ
hassl-3517	418	28	decision	decision	NOUN
hassl-3517	418	29	-	-	PUNCT
hassl-3517	418	30	making	making	NOUN
hassl-3517	418	31	that	that	PRON
hassl-3517	418	32	can	can	AUX
hassl-3517	418	33	help	help	VERB
hassl-3517	418	34	us	we	PRON
hassl-3517	418	35	understand	understand	VERB
hassl-3517	418	36	the	the	DET
hassl-3517	418	37	root	root	NOUN
hassl-3517	418	38	causes	cause	NOUN
hassl-3517	418	39	of	of	ADP
hassl-3517	418	40	these	these	DET
hassl-3517	418	41	conflicts	conflict	NOUN
hassl-3517	418	42	.	.	PUNCT
hassl-3517	419	1	ultimately	ultimately	ADV
hassl-3517	419	2	,	,	PUNCT
hassl-3517	419	3	our	our	PRON
hassl-3517	419	4	goal	goal	NOUN
hassl-3517	419	5	is	be	AUX
hassl-3517	419	6	to	to	PART
hassl-3517	419	7	develop	develop	VERB
hassl-3517	419	8	practical	practical	ADJ
hassl-3517	419	9	recommendations	recommendation	NOUN
hassl-3517	419	10	for	for	ADP
hassl-3517	419	11	improving	improve	VERB
hassl-3517	419	12	the	the	DET
hassl-3517	419	13	transparency	transparency	NOUN
hassl-3517	419	14	and	and	CCONJ
hassl-3517	419	15	accountability	accountability	NOUN
hassl-3517	419	16	of	of	ADP
hassl-3517	419	17	the	the	DET
hassl-3517	419	18	auditing	auditing	NOUN
hassl-3517	419	19	process	process	NOUN
hassl-3517	419	20	and	and	CCONJ
hassl-3517	419	21	to	to	PART
hassl-3517	419	22	promote	promote	VERB
hassl-3517	419	23	greater	great	ADJ
hassl-3517	419	24	trust	trust	NOUN
hassl-3517	419	25	and	and	CCONJ
hassl-3517	419	26	confidence	confidence	NOUN
hassl-3517	419	27	in	in	ADP
hassl-3517	419	28	financial	financial	ADJ
hassl-3517	419	29	reporting	reporting	NOUN
hassl-3517	419	30	among	among	ADP
hassl-3517	419	31	investors	investor	NOUN
hassl-3517	419	32	and	and	CCONJ
hassl-3517	419	33	other	other	ADJ
hassl-3517	419	34	stakeholders	stakeholder	NOUN
hassl-3517	419	35	.	.	PUNCT
hassl-3517	420	1	furthermore	furthermore	ADV
hassl-3517	420	2	,	,	PUNCT
hassl-3517	420	3	our	our	PRON
hassl-3517	420	4	study	study	NOUN
hassl-3517	420	5	gives	give	VERB
hassl-3517	420	6	some	some	DET
hassl-3517	420	7	interesting	interesting	ADJ
hassl-3517	420	8	evidence	evidence	NOUN
hassl-3517	420	9	to	to	ADP
hassl-3517	420	10	regulators	regulator	NOUN
hassl-3517	420	11	and	and	CCONJ
hassl-3517	420	12	academics	academic	NOUN
hassl-3517	420	13	.	.	PUNCT
hassl-3517	421	1	for	for	ADP
hassl-3517	421	2	regulators	regulator	NOUN
hassl-3517	421	3	,	,	PUNCT
hassl-3517	421	4	this	this	DET
hassl-3517	421	5	study	study	NOUN
hassl-3517	421	6	contributes	contribute	VERB
hassl-3517	421	7	valid	valid	ADJ
hassl-3517	421	8	and	and	CCONJ
hassl-3517	421	9	compelling	compelling	ADJ
hassl-3517	421	10	evidence	evidence	NOUN
hassl-3517	421	11	that	that	SCONJ
hassl-3517	421	12	the	the	DET
hassl-3517	421	13	geographical	geographical	ADJ
hassl-3517	421	14	proximity	proximity	NOUN
hassl-3517	421	15	of	of	ADP
hassl-3517	421	16	auditors	auditor	NOUN
hassl-3517	421	17	and	and	CCONJ
hassl-3517	421	18	their	their	PRON
hassl-3517	421	19	clients	client	NOUN
hassl-3517	421	20	has	have	AUX
hassl-3517	421	21	an	an	DET
hassl-3517	421	22	influence	influence	NOUN
hassl-3517	421	23	on	on	ADP
hassl-3517	421	24	the	the	DET
hassl-3517	421	25	readability	readability	NOUN
hassl-3517	421	26	of	of	ADP
hassl-3517	421	27	financial	financial	ADJ
hassl-3517	421	28	statement	statement	NOUN
hassl-3517	421	29	footnotes	footnote	NOUN
hassl-3517	421	30	.	.	PUNCT
hassl-3517	422	1	as	as	ADP
hassl-3517	422	2	in	in	ADP
hassl-3517	422	3	many	many	ADJ
hassl-3517	422	4	other	other	ADJ
hassl-3517	422	5	studies	study	NOUN
hassl-3517	422	6	,	,	PUNCT
hassl-3517	422	7	we	we	PRON
hassl-3517	422	8	measure	measure	VERB
hassl-3517	422	9	the	the	DET
hassl-3517	422	10	legibility	legibility	NOUN
hassl-3517	422	11	of	of	ADP
hassl-3517	422	12	financial	financial	ADJ
hassl-3517	422	13	statement	statement	NOUN
hassl-3517	422	14	footnotes	footnote	NOUN
hassl-3517	422	15	using	use	VERB
hassl-3517	422	16	index	index	NOUN
hassl-3517	422	17	-	-	PUNCT
hassl-3517	422	18	based	base	VERB
hassl-3517	422	19	proxies	proxy	NOUN
hassl-3517	422	20	.	.	PUNCT
hassl-3517	423	1	we	we	PRON
hassl-3517	423	2	acknowledge	acknowledge	VERB
hassl-3517	423	3	,	,	PUNCT
hassl-3517	423	4	however	however	ADV
hassl-3517	423	5	,	,	PUNCT
hassl-3517	423	6	that	that	SCONJ
hassl-3517	423	7	the	the	DET
hassl-3517	423	8	readability	readability	NOUN
hassl-3517	423	9	index	index	NOUN
hassl-3517	423	10	is	be	AUX
hassl-3517	423	11	not	not	PART
hassl-3517	423	12	the	the	DET
hassl-3517	423	13	only	only	ADJ
hassl-3517	423	14	valid	valid	ADJ
hassl-3517	423	15	empirical	empirical	ADJ
hassl-3517	423	16	measure	measure	NOUN
hassl-3517	423	17	of	of	ADP
hassl-3517	423	18	the	the	DET
hassl-3517	423	19	legibility	legibility	NOUN
hassl-3517	423	20	of	of	ADP
hassl-3517	423	21	financial	financial	ADJ
hassl-3517	423	22	statement	statement	NOUN
hassl-3517	423	23	footnotes	footnote	NOUN
hassl-3517	423	24	.	.	PUNCT
hassl-3517	424	1	therefore	therefore	ADV
hassl-3517	424	2	,	,	PUNCT
hassl-3517	424	3	we	we	PRON
hassl-3517	424	4	recommend	recommend	VERB
hassl-3517	424	5	further	further	ADJ
hassl-3517	424	6	research	research	NOUN
hassl-3517	424	7	using	use	VERB
hassl-3517	424	8	alternative	alternative	ADJ
hassl-3517	424	9	readability	readability	NOUN
hassl-3517	424	10	measures	measure	NOUN
hassl-3517	424	11	to	to	PART
hassl-3517	424	12	further	far	ADV
hassl-3517	424	13	validate	validate	VERB
hassl-3517	424	14	our	our	PRON
hassl-3517	424	15	findings	finding	NOUN
hassl-3517	424	16	and	and	CCONJ
hassl-3517	424	17	better	well	ADV
hassl-3517	424	18	understand	understand	VERB
hassl-3517	424	19	the	the	DET
hassl-3517	424	20	role	role	NOUN
hassl-3517	424	21	of	of	ADP
hassl-3517	424	22	auditor	auditor	NOUN
hassl-3517	424	23	locality	locality	NOUN
hassl-3517	424	24	in	in	ADP
hassl-3517	424	25	the	the	DET
hassl-3517	424	26	context	context	NOUN
hassl-3517	424	27	of	of	ADP
hassl-3517	424	28	geographical	geographical	ADJ
hassl-3517	424	29	proximity	proximity	NOUN
hassl-3517	424	30	in	in	ADP
hassl-3517	424	31	shaping	shape	VERB
hassl-3517	424	32	auditor	auditor	NOUN
hassl-3517	424	33	-	-	PUNCT
hassl-3517	424	34	client	client	NOUN
hassl-3517	424	35	relationships	relationship	NOUN
hassl-3517	424	36	.	.	PUNCT
hassl-3517	425	1	in	in	ADP
hassl-3517	425	2	addition	addition	NOUN
hassl-3517	425	3	,	,	PUNCT
hassl-3517	425	4	it	it	PRON
hassl-3517	425	5	would	would	AUX
hassl-3517	425	6	also	also	ADV
hassl-3517	425	7	be	be	AUX
hassl-3517	425	8	beneficial	beneficial	ADJ
hassl-3517	425	9	to	to	PART
hassl-3517	425	10	investigate	investigate	VERB
hassl-3517	425	11	whether	whether	SCONJ
hassl-3517	425	12	the	the	DET
hassl-3517	425	13	findings	finding	NOUN
hassl-3517	425	14	from	from	ADP
hassl-3517	425	15	this	this	DET
hassl-3517	425	16	study	study	NOUN
hassl-3517	425	17	can	can	AUX
hassl-3517	425	18	be	be	AUX
hassl-3517	425	19	generalized	generalize	VERB
hassl-3517	425	20	to	to	ADP
hassl-3517	425	21	different	different	ADJ
hassl-3517	425	22	industries	industry	NOUN
hassl-3517	425	23	or	or	CCONJ
hassl-3517	425	24	regions	region	NOUN
hassl-3517	425	25	,	,	PUNCT
hassl-3517	425	26	as	as	ADV
hassl-3517	425	27	well	well	ADV
hassl-3517	425	28	as	as	ADP
hassl-3517	425	29	to	to	PART
hassl-3517	425	30	explore	explore	VERB
hassl-3517	425	31	other	other	ADJ
hassl-3517	425	32	factors	factor	NOUN
hassl-3517	425	33	that	that	PRON
hassl-3517	425	34	may	may	AUX
hassl-3517	425	35	influence	influence	VERB
hassl-3517	425	36	auditor	auditor	NOUN
hassl-3517	425	37	-	-	PUNCT
hassl-3517	425	38	client	client	NOUN
hassl-3517	425	39	relationships	relationship	NOUN
hassl-3517	425	40	,	,	PUNCT
hassl-3517	425	41	such	such	ADJ
hassl-3517	425	42	as	as	ADP
hassl-3517	425	43	cultural	cultural	ADJ
hassl-3517	425	44	differences	difference	NOUN
hassl-3517	425	45	and	and	CCONJ
hassl-3517	425	46	client	client	NOUN
hassl-3517	425	47	size	size	NOUN
hassl-3517	425	48	.	.	PUNCT
hassl-3517	426	1	further	further	ADJ
hassl-3517	426	2	research	research	NOUN
hassl-3517	426	3	in	in	ADP
hassl-3517	426	4	these	these	DET
hassl-3517	426	5	areas	area	NOUN
hassl-3517	426	6	could	could	AUX
hassl-3517	426	7	provide	provide	VERB
hassl-3517	426	8	valuable	valuable	ADJ
hassl-3517	426	9	insights	insight	NOUN
hassl-3517	426	10	into	into	ADP
hassl-3517	426	11	how	how	SCONJ
hassl-3517	426	12	auditors	auditor	NOUN
hassl-3517	426	13	can	can	AUX
hassl-3517	426	14	better	well	ADV
hassl-3517	426	15	serve	serve	VERB
hassl-3517	426	16	their	their	PRON
hassl-3517	426	17	clients	client	NOUN
hassl-3517	426	18	and	and	CCONJ
hassl-3517	426	19	improve	improve	VERB
hassl-3517	426	20	audit	audit	NOUN
hassl-3517	426	21	quality	quality	NOUN
hassl-3517	426	22	.	.	PUNCT
hassl-3517	427	1	funding	funding	NOUN
hassl-3517	427	2	:	:	PUNCT
hassl-3517	427	3	this	this	DET
hassl-3517	427	4	research	research	NOUN
hassl-3517	427	5	is	be	AUX
hassl-3517	427	6	supported	support	VERB
hassl-3517	427	7	by	by	ADP
hassl-3517	427	8	the	the	DET
hassl-3517	427	9	ministry	ministry	PROPN
hassl-3517	427	10	of	of	ADP
hassl-3517	427	11	education	education	PROPN
hassl-3517	427	12	,	,	PUNCT
hassl-3517	427	13	culture	culture	NOUN
hassl-3517	427	14	,	,	PUNCT
hassl-3517	427	15	and	and	CCONJ
hassl-3517	427	16	technology	technology	NOUN
hassl-3517	427	17	,	,	PUNCT
hassl-3517	427	18	republic	republic	NOUN
hassl-3517	427	19	of	of	ADP
hassl-3517	427	20	indonesia	indonesia	PROPN
hassl-3517	427	21	(	(	PUNCT
hassl-3517	427	22	grant	grant	PROPN
hassl-3517	427	23	number	number	NOUN
hassl-3517	427	24	:	:	PUNCT
hassl-3517	427	25	740	740	NUM
hassl-3517	427	26	/	/	SYM
hassl-3517	427	27	un3.15	un3.15	PROPN
hassl-3517	427	28	/	/	SYM
hassl-3517	427	29	pt/2022	pt/2022	PROPN
hassl-3517	427	30	)	)	PUNCT
hassl-3517	427	31	.	.	PUNCT
hassl-3517	428	1	institutional	institutional	ADJ
hassl-3517	428	2	review	review	PROPN
hassl-3517	428	3	board	board	NOUN
hassl-3517	428	4	statement	statement	NOUN
hassl-3517	428	5	:	:	PUNCT
hassl-3517	428	6	not	not	PART
hassl-3517	428	7	applicable	applicable	ADJ
hassl-3517	428	8	.	.	PUNCT
hassl-3517	429	1	transparency	transparency	NOUN
hassl-3517	429	2	:	:	PUNCT
hassl-3517	429	3	the	the	DET
hassl-3517	429	4	authors	author	NOUN
hassl-3517	429	5	state	state	VERB
hassl-3517	429	6	that	that	SCONJ
hassl-3517	429	7	the	the	DET
hassl-3517	429	8	manuscript	manuscript	NOUN
hassl-3517	429	9	is	be	AUX
hassl-3517	429	10	honest	honest	ADJ
hassl-3517	429	11	,	,	PUNCT
hassl-3517	429	12	truthful	truthful	ADJ
hassl-3517	429	13	,	,	PUNCT
hassl-3517	429	14	and	and	CCONJ
hassl-3517	429	15	transparent	transparent	ADJ
hassl-3517	429	16	,	,	PUNCT
hassl-3517	429	17	that	that	SCONJ
hassl-3517	429	18	no	no	DET
hassl-3517	429	19	key	key	ADJ
hassl-3517	429	20	aspects	aspect	NOUN
hassl-3517	429	21	of	of	ADP
hassl-3517	429	22	the	the	DET
hassl-3517	429	23	investigation	investigation	NOUN
hassl-3517	429	24	have	have	AUX
hassl-3517	429	25	been	be	AUX
hassl-3517	429	26	omitted	omit	VERB
hassl-3517	429	27	,	,	PUNCT
hassl-3517	429	28	and	and	CCONJ
hassl-3517	429	29	that	that	SCONJ
hassl-3517	429	30	any	any	DET
hassl-3517	429	31	differences	difference	NOUN
hassl-3517	429	32	from	from	ADP
hassl-3517	429	33	the	the	DET
hassl-3517	429	34	study	study	NOUN
hassl-3517	429	35	as	as	SCONJ
hassl-3517	429	36	planned	plan	VERB
hassl-3517	429	37	have	have	AUX
hassl-3517	429	38	been	be	AUX
hassl-3517	429	39	clarified	clarify	VERB
hassl-3517	429	40	.	.	PUNCT
hassl-3517	430	1	this	this	DET
hassl-3517	430	2	study	study	NOUN
hassl-3517	430	3	followed	follow	VERB
hassl-3517	430	4	all	all	PRON
hassl-3517	430	5	writing	write	VERB
hassl-3517	430	6	ethics	ethic	NOUN
hassl-3517	430	7	.	.	PUNCT
hassl-3517	431	1	competing	compete	VERB
hassl-3517	431	2	interests	interest	NOUN
hassl-3517	431	3	:	:	PUNCT
hassl-3517	431	4	the	the	DET
hassl-3517	431	5	authors	author	NOUN
hassl-3517	431	6	declare	declare	VERB
hassl-3517	431	7	that	that	SCONJ
hassl-3517	431	8	they	they	PRON
hassl-3517	431	9	have	have	VERB
hassl-3517	431	10	no	no	DET
hassl-3517	431	11	competing	compete	VERB
hassl-3517	431	12	interests	interest	NOUN
hassl-3517	431	13	.	.	PUNCT
hassl-3517	432	1	authors	author	NOUN
hassl-3517	432	2	’	'	PUNCT
hassl-3517	432	3	contributions	contribution	NOUN
hassl-3517	432	4	:	:	PUNCT
hassl-3517	432	5	all	all	DET
hassl-3517	432	6	authors	author	NOUN
hassl-3517	432	7	contributed	contribute	VERB
hassl-3517	432	8	equally	equally	ADV
hassl-3517	432	9	to	to	ADP
hassl-3517	432	10	the	the	DET
hassl-3517	432	11	conception	conception	NOUN
hassl-3517	432	12	and	and	CCONJ
hassl-3517	432	13	design	design	NOUN
hassl-3517	432	14	of	of	ADP
hassl-3517	432	15	the	the	DET
hassl-3517	432	16	study	study	NOUN
hassl-3517	432	17	.	.	PUNCT
hassl-3517	433	1	all	all	DET
hassl-3517	433	2	authors	author	NOUN
hassl-3517	433	3	have	have	AUX
hassl-3517	433	4	read	read	VERB
hassl-3517	433	5	and	and	CCONJ
hassl-3517	433	6	agreed	agree	VERB
hassl-3517	433	7	to	to	ADP
hassl-3517	433	8	the	the	DET
hassl-3517	433	9	published	publish	VERB
hassl-3517	433	10	version	version	NOUN
hassl-3517	433	11	of	of	ADP
hassl-3517	433	12	the	the	DET
hassl-3517	433	13	manuscript	manuscript	NOUN
hassl-3517	433	14	.	.	PUNCT
hassl-3517	434	1	references	reference	NOUN
hassl-3517	434	2	abernathy	abernathy	PROPN
hassl-3517	434	3	,	,	PUNCT
hassl-3517	434	4	j.	j.	PROPN
hassl-3517	434	5	l.	l.	PROPN
hassl-3517	434	6	,	,	PUNCT
hassl-3517	434	7	guo	guo	PROPN
hassl-3517	434	8	,	,	PUNCT
hassl-3517	434	9	f.	f.	PROPN
hassl-3517	434	10	,	,	PUNCT
hassl-3517	434	11	kubick	kubick	PROPN
hassl-3517	434	12	,	,	PUNCT
hassl-3517	434	13	t.	t.	PROPN
hassl-3517	434	14	r.	r.	PROPN
hassl-3517	434	15	,	,	PUNCT
hassl-3517	434	16	&	&	CCONJ
hassl-3517	434	17	masli	masli	PROPN
hassl-3517	434	18	,	,	PUNCT
hassl-3517	434	19	a.	a.	NOUN
hassl-3517	434	20	(	(	PUNCT
hassl-3517	434	21	2019	2019	NUM
hassl-3517	434	22	)	)	PUNCT
hassl-3517	434	23	.	.	PUNCT
hassl-3517	435	1	financial	financial	ADJ
hassl-3517	435	2	statement	statement	NOUN
hassl-3517	435	3	footnote	footnote	VERB
hassl-3517	435	4	readability	readability	NOUN
hassl-3517	435	5	and	and	CCONJ
hassl-3517	435	6	corporate	corporate	ADJ
hassl-3517	435	7	audit	audit	NOUN
hassl-3517	435	8	outcomes	outcome	NOUN
hassl-3517	435	9	.	.	PUNCT
hassl-3517	436	1	auditing	audit	VERB
hassl-3517	436	2	:	:	PUNCT
hassl-3517	436	3	a	a	DET
hassl-3517	436	4	journal	journal	NOUN
hassl-3517	436	5	of	of	ADP
hassl-3517	436	6	practice	practice	NOUN
hassl-3517	436	7	&	&	CCONJ
hassl-3517	436	8	theory	theory	NOUN
hassl-3517	436	9	,	,	PUNCT
hassl-3517	436	10	38(2	38(2	NOUN
hassl-3517	436	11	)	)	PUNCT
hassl-3517	436	12	,	,	PUNCT
hassl-3517	436	13	1	1	NUM
hassl-3517	436	14	-	-	SYM
hassl-3517	436	15	26	26	NUM
hassl-3517	436	16	.	.	PUNCT
hassl-3517	437	1	https://doi.org/10.2308/ajpt-52243	https://doi.org/10.2308/ajpt-52243	NOUN
hassl-3517	437	2	alford	alford	NOUN
hassl-3517	437	3	,	,	PUNCT
hassl-3517	437	4	a.	a.	PROPN
hassl-3517	437	5	w.	w.	PROPN
hassl-3517	437	6	,	,	PUNCT
hassl-3517	437	7	jones	jones	PROPN
hassl-3517	437	8	,	,	PUNCT
hassl-3517	437	9	j.	j.	PROPN
hassl-3517	437	10	j.	j.	PROPN
hassl-3517	437	11	,	,	PUNCT
hassl-3517	437	12	&	&	CCONJ
hassl-3517	437	13	zmijewski	zmijewski	PROPN
hassl-3517	437	14	,	,	PUNCT
hassl-3517	437	15	m.	m.	PROPN
hassl-3517	437	16	e.	e.	PROPN
hassl-3517	437	17	(	(	PUNCT
hassl-3517	437	18	1994	1994	NUM
hassl-3517	437	19	)	)	PUNCT
hassl-3517	437	20	.	.	PUNCT
hassl-3517	438	1	extensions	extension	NOUN
hassl-3517	438	2	and	and	CCONJ
hassl-3517	438	3	violations	violation	NOUN
hassl-3517	438	4	of	of	ADP
hassl-3517	438	5	the	the	DET
hassl-3517	438	6	statutory	statutory	ADJ
hassl-3517	438	7	sec	sec	PROPN
hassl-3517	438	8	form	form	NOUN
hassl-3517	438	9	10	10	NUM
hassl-3517	438	10	-	-	PUNCT
hassl-3517	438	11	k	k	NOUN
hassl-3517	438	12	filing	filing	NOUN
hassl-3517	438	13	requirements	requirement	NOUN
hassl-3517	438	14	.	.	PUNCT
hassl-3517	439	1	journal	journal	NOUN
hassl-3517	439	2	of	of	ADP
hassl-3517	439	3	accounting	accounting	NOUN
hassl-3517	439	4	and	and	CCONJ
hassl-3517	439	5	economics	economic	NOUN
hassl-3517	439	6	,	,	PUNCT
hassl-3517	439	7	17(1	17(1	NUM
hassl-3517	439	8	-	-	SYM
hassl-3517	439	9	2	2	NUM
hassl-3517	439	10	)	)	PUNCT
hassl-3517	439	11	,	,	PUNCT
hassl-3517	439	12	229	229	NUM
hassl-3517	439	13	-	-	SYM
hassl-3517	439	14	254	254	NUM
hassl-3517	439	15	.	.	PUNCT
hassl-3517	440	1	https://doi.org/10.1016/0165-4101(94)90011-6	https://doi.org/10.1016/0165-4101(94)90011-6	PROPN
hassl-3517	440	2	beattie	beattie	PROPN
hassl-3517	440	3	,	,	PUNCT
hassl-3517	440	4	v.	v.	PROPN
hassl-3517	440	5	,	,	PUNCT
hassl-3517	440	6	fearnley	fearnley	PROPN
hassl-3517	440	7	,	,	PUNCT
hassl-3517	440	8	s.	s.	PROPN
hassl-3517	440	9	,	,	PUNCT
hassl-3517	440	10	&	&	CCONJ
hassl-3517	440	11	hines	hines	PROPN
hassl-3517	440	12	,	,	PUNCT
hassl-3517	440	13	t.	t.	PROPN
hassl-3517	440	14	(	(	PUNCT
hassl-3517	440	15	2015	2015	NUM
hassl-3517	440	16	)	)	PUNCT
hassl-3517	440	17	.	.	PUNCT
hassl-3517	441	1	auditor	auditor	NOUN
hassl-3517	441	2	-	-	PUNCT
hassl-3517	441	3	client	client	NOUN
hassl-3517	441	4	interactions	interaction	NOUN
hassl-3517	441	5	in	in	ADP
hassl-3517	441	6	the	the	DET
hassl-3517	441	7	changed	change	VERB
hassl-3517	441	8	uk	uk	PROPN
hassl-3517	441	9	regulatory	regulatory	ADJ
hassl-3517	441	10	environment	environment	NOUN
hassl-3517	441	11	-	-	PUNCT
hassl-3517	441	12	a	a	DET
hassl-3517	441	13	revised	revise	VERB
hassl-3517	441	14	grounded	ground	VERB
hassl-3517	441	15	theory	theory	NOUN
hassl-3517	441	16	model	model	NOUN
hassl-3517	441	17	.	.	PUNCT
hassl-3517	442	1	international	international	ADJ
hassl-3517	442	2	journal	journal	PROPN
hassl-3517	442	3	of	of	ADP
hassl-3517	442	4	auditing	auditing	NOUN
hassl-3517	442	5	,	,	PUNCT
hassl-3517	442	6	19(1	19(1	NUM
hassl-3517	442	7	)	)	PUNCT
hassl-3517	442	8	,	,	PUNCT
hassl-3517	442	9	15–36	15–36	NUM
hassl-3517	442	10	.	.	PUNCT
hassl-3517	443	1	https://doi.org/10.1111/ijau.12031	https://doi.org/10.1111/ijau.12031	PROPN
hassl-3517	443	2	beck	beck	PROPN
hassl-3517	443	3	,	,	PUNCT
hassl-3517	443	4	m.	m.	PROPN
hassl-3517	443	5	j.	j.	PROPN
hassl-3517	443	6	,	,	PUNCT
hassl-3517	443	7	gunn	gunn	PROPN
hassl-3517	443	8	,	,	PUNCT
hassl-3517	443	9	j.	j.	PROPN
hassl-3517	443	10	l.	l.	PROPN
hassl-3517	443	11	,	,	PUNCT
hassl-3517	443	12	&	&	CCONJ
hassl-3517	443	13	hallman	hallman	PROPN
hassl-3517	443	14	,	,	PUNCT
hassl-3517	443	15	n.	n.	PROPN
hassl-3517	443	16	(	(	PUNCT
hassl-3517	443	17	2019	2019	NUM
hassl-3517	443	18	)	)	PUNCT
hassl-3517	443	19	.	.	PUNCT
hassl-3517	444	1	the	the	DET
hassl-3517	444	2	geographic	geographic	ADJ
hassl-3517	444	3	decentralization	decentralization	NOUN
hassl-3517	444	4	of	of	ADP
hassl-3517	444	5	audit	audit	NOUN
hassl-3517	444	6	firms	firm	NOUN
hassl-3517	444	7	and	and	CCONJ
hassl-3517	444	8	audit	audit	NOUN
hassl-3517	444	9	quality	quality	NOUN
hassl-3517	444	10	.	.	PUNCT
hassl-3517	445	1	journal	journal	NOUN
hassl-3517	445	2	of	of	ADP
hassl-3517	445	3	accounting	accounting	NOUN
hassl-3517	445	4	and	and	CCONJ
hassl-3517	445	5	economics	economic	NOUN
hassl-3517	445	6	,	,	PUNCT
hassl-3517	445	7	68(1	68(1	NOUN
hassl-3517	445	8	)	)	PUNCT
hassl-3517	445	9	,	,	PUNCT
hassl-3517	445	10	101234	101234	NUM
hassl-3517	445	11	.	.	PUNCT
hassl-3517	446	1	https://doi.org/10.1016/j.jacceco.2019.101234	https://doi.org/10.1016/j.jacceco.2019.101234	ADJ
hassl-3517	446	2	becker	becker	PROPN
hassl-3517	446	3	,	,	PUNCT
hassl-3517	446	4	c.	c.	PROPN
hassl-3517	446	5	l.	l.	PROPN
hassl-3517	446	6	,	,	PUNCT
hassl-3517	446	7	defond	defond	NOUN
hassl-3517	446	8	,	,	PUNCT
hassl-3517	446	9	m.	m.	NOUN
hassl-3517	446	10	l.	l.	PROPN
hassl-3517	446	11	,	,	PUNCT
hassl-3517	446	12	jiambalvo	jiambalvo	PROPN
hassl-3517	446	13	,	,	PUNCT
hassl-3517	446	14	j.	j.	PROPN
hassl-3517	446	15	,	,	PUNCT
hassl-3517	446	16	&	&	CCONJ
hassl-3517	446	17	subramanyam	subramanyam	PROPN
hassl-3517	446	18	,	,	PUNCT
hassl-3517	446	19	k.	k.	PROPN
hassl-3517	446	20	(	(	PUNCT
hassl-3517	446	21	1998	1998	NUM
hassl-3517	446	22	)	)	PUNCT
hassl-3517	446	23	.	.	PUNCT
hassl-3517	447	1	the	the	DET
hassl-3517	447	2	effect	effect	NOUN
hassl-3517	447	3	of	of	ADP
hassl-3517	447	4	audit	audit	NOUN
hassl-3517	447	5	quality	quality	NOUN
hassl-3517	447	6	on	on	ADP
hassl-3517	447	7	earnings	earning	NOUN
hassl-3517	447	8	management	management	NOUN
hassl-3517	447	9	.	.	PUNCT
hassl-3517	448	1	contemporary	contemporary	ADJ
hassl-3517	448	2	accounting	accounting	PROPN
hassl-3517	448	3	research	research	NOUN
hassl-3517	448	4	,	,	PUNCT
hassl-3517	448	5	15(1	15(1	NUM
hassl-3517	448	6	)	)	PUNCT
hassl-3517	448	7	,	,	PUNCT
hassl-3517	448	8	1	1	NUM
hassl-3517	448	9	-	-	SYM
hassl-3517	448	10	24	24	NUM
hassl-3517	448	11	.	.	PUNCT
hassl-3517	449	1	https://doi.org/10.1111/j.1911-3846.1998.tb00547.x	https://doi.org/10.1111/j.1911-3846.1998.tb00547.x	X
hassl-3517	449	2	https://doi.org/10.2308/ajpt-52243	https://doi.org/10.2308/ajpt-52243	NOUN
hassl-3517	449	3	https://doi.org/10.1016/0165-4101(94)90011-6	https://doi.org/10.1016/0165-4101(94)90011-6	PROPN
hassl-3517	449	4	https://doi.org/10.1111/ijau.12031	https://doi.org/10.1111/ijau.12031	NOUN
hassl-3517	449	5	https://doi.org/10.1016/j.jacceco.2019.101234	https://doi.org/10.1016/j.jacceco.2019.101234	ADJ
hassl-3517	449	6	https://doi.org/10.1111/j.1911-3846.1998.tb00547.x	https://doi.org/10.1111/j.1911-3846.1998.tb00547.x	PROPN
hassl-3517	449	7	humanities	humanity	NOUN
hassl-3517	449	8	and	and	CCONJ
hassl-3517	449	9	social	social	ADJ
hassl-3517	449	10	sciences	science	NOUN
hassl-3517	449	11	letters	letter	NOUN
hassl-3517	449	12	,	,	PUNCT
hassl-3517	449	13	2023	2023	NUM
hassl-3517	449	14	,	,	PUNCT
hassl-3517	449	15	11(4	11(4	NUM
hassl-3517	449	16	):	):	PUNCT
hassl-3517	449	17	377	377	NUM
hassl-3517	449	18	-	-	SYM
hassl-3517	449	19	398	398	NUM
hassl-3517	449	20	396	396	NUM
hassl-3517	449	21	©	©	PROPN
hassl-3517	449	22	2023conscientia	2023conscientia	NUM
hassl-3517	449	23	beam	beam	NOUN
hassl-3517	449	24	.	.	PUNCT
hassl-3517	450	1	all	all	DET
hassl-3517	450	2	rights	right	NOUN
hassl-3517	450	3	reserved	reserve	VERB
hassl-3517	450	4	.	.	PUNCT
hassl-3517	451	1	behn	behn	PROPN
hassl-3517	451	2	,	,	PUNCT
hassl-3517	451	3	b.	b.	PROPN
hassl-3517	451	4	,	,	PUNCT
hassl-3517	451	5	choi	choi	PROPN
hassl-3517	451	6	,	,	PUNCT
hassl-3517	451	7	j.	j.	PROPN
hassl-3517	451	8	,	,	PUNCT
hassl-3517	451	9	&	&	CCONJ
hassl-3517	451	10	kang	kang	PROPN
hassl-3517	451	11	,	,	PUNCT
hassl-3517	451	12	t.	t.	PROPN
hassl-3517	451	13	(	(	PUNCT
hassl-3517	451	14	2008	2008	NUM
hassl-3517	451	15	)	)	PUNCT
hassl-3517	451	16	.	.	PUNCT
hassl-3517	452	1	audit	audit	NOUN
hassl-3517	452	2	quality	quality	NOUN
hassl-3517	452	3	and	and	CCONJ
hassl-3517	452	4	properties	property	NOUN
hassl-3517	452	5	of	of	ADP
hassl-3517	452	6	analyst	analyst	NOUN
hassl-3517	452	7	earnings	earning	NOUN
hassl-3517	452	8	forecasts	forecast	NOUN
hassl-3517	452	9	.	.	PUNCT
hassl-3517	453	1	the	the	DET
hassl-3517	453	2	accounting	accounting	NOUN
hassl-3517	453	3	review	review	NOUN
hassl-3517	453	4	,	,	PUNCT
hassl-3517	453	5	83(2	83(2	NUM
hassl-3517	453	6	)	)	PUNCT
hassl-3517	453	7	,	,	PUNCT
hassl-3517	453	8	327–349	327–349	NUM
hassl-3517	453	9	.	.	PUNCT
hassl-3517	454	1	ben	ben	PROPN
hassl-3517	454	2	letaifa	letaifa	PROPN
hassl-3517	454	3	,	,	PUNCT
hassl-3517	454	4	s.	s.	PROPN
hassl-3517	454	5	,	,	PUNCT
hassl-3517	454	6	&	&	CCONJ
hassl-3517	454	7	rabeau	rabeau	PROPN
hassl-3517	454	8	,	,	PUNCT
hassl-3517	454	9	y.	y.	PROPN
hassl-3517	454	10	(	(	PUNCT
hassl-3517	454	11	2013	2013	NUM
hassl-3517	454	12	)	)	PUNCT
hassl-3517	454	13	.	.	PUNCT
hassl-3517	455	1	too	too	ADV
hassl-3517	455	2	close	close	ADV
hassl-3517	455	3	to	to	PART
hassl-3517	455	4	collaborate	collaborate	VERB
hassl-3517	455	5	?	?	PUNCT
hassl-3517	456	1	how	how	SCONJ
hassl-3517	456	2	geographic	geographic	ADJ
hassl-3517	456	3	proximity	proximity	NOUN
hassl-3517	456	4	could	could	AUX
hassl-3517	456	5	impede	impede	VERB
hassl-3517	456	6	entrepreneurship	entrepreneurship	NOUN
hassl-3517	456	7	and	and	CCONJ
hassl-3517	456	8	innovation	innovation	NOUN
hassl-3517	456	9	.	.	PUNCT
hassl-3517	457	1	journal	journal	PROPN
hassl-3517	457	2	of	of	ADP
hassl-3517	457	3	business	business	NOUN
hassl-3517	457	4	research	research	NOUN
hassl-3517	457	5	,	,	PUNCT
hassl-3517	457	6	66(10	66(10	PROPN
hassl-3517	457	7	)	)	PUNCT
hassl-3517	457	8	,	,	PUNCT
hassl-3517	457	9	2071–2078	2071–2078	NUM
hassl-3517	457	10	.	.	PUNCT
hassl-3517	458	1	https://doi.org/10.1016/j.jbusres.2013.02.033	https://doi.org/10.1016/j.jbusres.2013.02.033	NOUN
hassl-3517	458	2	biddle	biddle	PROPN
hassl-3517	458	3	,	,	PUNCT
hassl-3517	458	4	g.	g.	PROPN
hassl-3517	458	5	c.	c.	PROPN
hassl-3517	458	6	,	,	PUNCT
hassl-3517	458	7	hilary	hilary	PROPN
hassl-3517	458	8	,	,	PUNCT
hassl-3517	458	9	g.	g.	PROPN
hassl-3517	458	10	,	,	PUNCT
hassl-3517	458	11	&	&	CCONJ
hassl-3517	458	12	verdi	verdi	PROPN
hassl-3517	458	13	,	,	PUNCT
hassl-3517	458	14	r.	r.	PROPN
hassl-3517	458	15	s.	s.	PROPN
hassl-3517	458	16	(	(	PUNCT
hassl-3517	458	17	2009	2009	NUM
hassl-3517	458	18	)	)	PUNCT
hassl-3517	458	19	.	.	PUNCT
hassl-3517	459	1	how	how	SCONJ
hassl-3517	459	2	does	do	AUX
hassl-3517	459	3	financial	financial	ADJ
hassl-3517	459	4	reporting	reporting	NOUN
hassl-3517	459	5	quality	quality	NOUN
hassl-3517	459	6	relate	relate	VERB
hassl-3517	459	7	to	to	ADP
hassl-3517	459	8	investment	investment	NOUN
hassl-3517	459	9	efficiency	efficiency	NOUN
hassl-3517	459	10	?	?	PUNCT
hassl-3517	460	1	journal	journal	NOUN
hassl-3517	460	2	of	of	ADP
hassl-3517	460	3	accounting	accounting	NOUN
hassl-3517	460	4	and	and	CCONJ
hassl-3517	460	5	economics	economic	NOUN
hassl-3517	460	6	,	,	PUNCT
hassl-3517	460	7	48(2–3	48(2–3	PROPN
hassl-3517	460	8	)	)	PUNCT
hassl-3517	460	9	,	,	PUNCT
hassl-3517	460	10	112–131	112–131	NUM
hassl-3517	460	11	.	.	PUNCT
hassl-3517	461	1	https://doi.org/10.1016/j.jacceco.2009.09.001	https://doi.org/10.1016/j.jacceco.2009.09.001	PROPN
hassl-3517	461	2	blackwell	blackwell	PROPN
hassl-3517	461	3	,	,	PUNCT
hassl-3517	461	4	m.	m.	NOUN
hassl-3517	461	5	,	,	PUNCT
hassl-3517	461	6	iacus	iacus	PROPN
hassl-3517	461	7	,	,	PUNCT
hassl-3517	461	8	s.	s.	PROPN
hassl-3517	461	9	,	,	PUNCT
hassl-3517	461	10	king	king	NOUN
hassl-3517	461	11	,	,	PUNCT
hassl-3517	461	12	g.	g.	PROPN
hassl-3517	461	13	,	,	PUNCT
hassl-3517	461	14	&	&	CCONJ
hassl-3517	461	15	porro	porro	PROPN
hassl-3517	461	16	,	,	PUNCT
hassl-3517	461	17	g.	g.	PROPN
hassl-3517	461	18	(	(	PUNCT
hassl-3517	461	19	2009	2009	NUM
hassl-3517	461	20	)	)	PUNCT
hassl-3517	461	21	.	.	PUNCT
hassl-3517	462	1	cem	cem	NOUN
hassl-3517	462	2	:	:	PUNCT
hassl-3517	462	3	coarsened	coarsen	VERB
hassl-3517	462	4	exact	exact	ADJ
hassl-3517	462	5	matching	matching	NOUN
hassl-3517	462	6	in	in	ADP
hassl-3517	462	7	stata	stata	PROPN
hassl-3517	462	8	.	.	PUNCT
hassl-3517	463	1	stata	stata	PROPN
hassl-3517	463	2	journal	journal	PROPN
hassl-3517	463	3	,	,	PUNCT
hassl-3517	463	4	9(4	9(4	NUM
hassl-3517	463	5	)	)	PUNCT
hassl-3517	463	6	,	,	PUNCT
hassl-3517	463	7	524–546	524–546	NUM
hassl-3517	463	8	.	.	PUNCT
hassl-3517	464	1	https://doi.org/10.1177/1536867x0900900402	https://doi.org/10.1177/1536867x0900900402	PROPN
hassl-3517	464	2	blanco	blanco	PROPN
hassl-3517	464	3	,	,	PUNCT
hassl-3517	464	4	b.	b.	PROPN
hassl-3517	464	5	,	,	PUNCT
hassl-3517	464	6	coram	coram	PROPN
hassl-3517	464	7	,	,	PUNCT
hassl-3517	464	8	p.	p.	PROPN
hassl-3517	464	9	,	,	PUNCT
hassl-3517	464	10	dhole	dhole	PROPN
hassl-3517	464	11	,	,	PUNCT
hassl-3517	464	12	s.	s.	PROPN
hassl-3517	464	13	,	,	PUNCT
hassl-3517	464	14	&	&	CCONJ
hassl-3517	464	15	kent	kent	PROPN
hassl-3517	464	16	,	,	PUNCT
hassl-3517	464	17	p.	p.	NOUN
hassl-3517	464	18	(	(	PUNCT
hassl-3517	464	19	2021	2021	NUM
hassl-3517	464	20	)	)	PUNCT
hassl-3517	464	21	.	.	PUNCT
hassl-3517	465	1	how	how	SCONJ
hassl-3517	465	2	do	do	AUX
hassl-3517	465	3	auditors	auditor	NOUN
hassl-3517	465	4	respond	respond	VERB
hassl-3517	465	5	to	to	ADP
hassl-3517	465	6	low	low	ADJ
hassl-3517	465	7	annual	annual	ADJ
hassl-3517	465	8	report	report	NOUN
hassl-3517	465	9	readability	readability	NOUN
hassl-3517	465	10	?	?	PUNCT
hassl-3517	466	1	journal	journal	NOUN
hassl-3517	466	2	of	of	ADP
hassl-3517	466	3	accounting	accounting	NOUN
hassl-3517	466	4	and	and	CCONJ
hassl-3517	466	5	public	public	ADJ
hassl-3517	466	6	policy	policy	NOUN
hassl-3517	466	7	,	,	PUNCT
hassl-3517	466	8	40(3	40(3	NOUN
hassl-3517	466	9	)	)	PUNCT
hassl-3517	466	10	,	,	PUNCT
hassl-3517	466	11	106769	106769	NUM
hassl-3517	466	12	.	.	PUNCT
hassl-3517	467	1	https://doi.org/10.1016/j.jaccpubpol.2020.106769	https://doi.org/10.1016/j.jaccpubpol.2020.106769	NOUN
hassl-3517	467	2	boschma	boschma	PROPN
hassl-3517	467	3	,	,	PUNCT
hassl-3517	467	4	r.	r.	PROPN
hassl-3517	467	5	a.	a.	PROPN
hassl-3517	467	6	(	(	PUNCT
hassl-3517	467	7	2005	2005	NUM
hassl-3517	467	8	)	)	PUNCT
hassl-3517	467	9	.	.	PUNCT
hassl-3517	468	1	does	do	VERB
hassl-3517	468	2	geographical	geographical	ADJ
hassl-3517	468	3	proximity	proximity	NOUN
hassl-3517	468	4	favour	favour	NOUN
hassl-3517	468	5	innovation	innovation	NOUN
hassl-3517	468	6	?	?	PUNCT
hassl-3517	469	1	economy	economy	NOUN
hassl-3517	469	2	and	and	CCONJ
hassl-3517	469	3	institutions	institution	NOUN
hassl-3517	469	4	,	,	PUNCT
hassl-3517	469	5	6–7	6–7	NUM
hassl-3517	469	6	,	,	PUNCT
hassl-3517	469	7	111–128	111–128	NUM
hassl-3517	469	8	.	.	PUNCT
hassl-3517	470	1	https://doi.org/10.4000/ei.926	https://doi.org/10.4000/ei.926	PROPN
hassl-3517	470	2	carcello	carcello	PROPN
hassl-3517	470	3	,	,	PUNCT
hassl-3517	470	4	j.	j.	PROPN
hassl-3517	470	5	v.	v.	PROPN
hassl-3517	470	6	,	,	PUNCT
hassl-3517	470	7	hermanson	hermanson	PROPN
hassl-3517	470	8	,	,	PUNCT
hassl-3517	470	9	r.	r.	PROPN
hassl-3517	470	10	h.	h.	PROPN
hassl-3517	470	11	,	,	PUNCT
hassl-3517	470	12	&	&	CCONJ
hassl-3517	470	13	mcgrath	mcgrath	PROPN
hassl-3517	470	14	,	,	PUNCT
hassl-3517	470	15	n.	n.	PROPN
hassl-3517	470	16	t.	t.	PROPN
hassl-3517	470	17	(	(	PUNCT
hassl-3517	470	18	1992	1992	NUM
hassl-3517	470	19	)	)	PUNCT
hassl-3517	470	20	.	.	PUNCT
hassl-3517	471	1	audit	audit	NOUN
hassl-3517	471	2	quality	quality	NOUN
hassl-3517	471	3	attributes	attribute	VERB
hassl-3517	471	4	:	:	PUNCT
hassl-3517	471	5	the	the	DET
hassl-3517	471	6	perceptions	perception	NOUN
hassl-3517	471	7	of	of	ADP
hassl-3517	471	8	audit	audit	NOUN
hassl-3517	471	9	partners	partner	NOUN
hassl-3517	471	10	,	,	PUNCT
hassl-3517	471	11	preparers	preparer	NOUN
hassl-3517	471	12	,	,	PUNCT
hassl-3517	471	13	and	and	CCONJ
hassl-3517	471	14	financial	financial	ADJ
hassl-3517	471	15	statement	statement	NOUN
hassl-3517	471	16	users	user	NOUN
hassl-3517	471	17	.	.	PUNCT
hassl-3517	472	1	auditing	audit	VERB
hassl-3517	472	2	,	,	PUNCT
hassl-3517	472	3	11(1	11(1	NUM
hassl-3517	472	4	)	)	PUNCT
hassl-3517	472	5	,	,	PUNCT
hassl-3517	472	6	1	1	NUM
hassl-3517	472	7	-	-	SYM
hassl-3517	472	8	15	15	NUM
hassl-3517	472	9	.	.	PUNCT
hassl-3517	473	1	chambers	chamber	NOUN
hassl-3517	473	2	,	,	PUNCT
hassl-3517	473	3	a.	a.	PROPN
hassl-3517	473	4	e.	e.	PROPN
hassl-3517	473	5	,	,	PUNCT
hassl-3517	473	6	&	&	CCONJ
hassl-3517	473	7	penman	penman	PROPN
hassl-3517	473	8	,	,	PUNCT
hassl-3517	473	9	s.	s.	PROPN
hassl-3517	473	10	h.	h.	PROPN
hassl-3517	473	11	(	(	PUNCT
hassl-3517	473	12	1984	1984	NUM
hassl-3517	473	13	)	)	PUNCT
hassl-3517	473	14	.	.	PUNCT
hassl-3517	474	1	timeliness	timeliness	NOUN
hassl-3517	474	2	of	of	ADP
hassl-3517	474	3	reporting	reporting	NOUN
hassl-3517	474	4	and	and	CCONJ
hassl-3517	474	5	the	the	DET
hassl-3517	474	6	stock	stock	NOUN
hassl-3517	474	7	price	price	NOUN
hassl-3517	474	8	reaction	reaction	NOUN
hassl-3517	474	9	to	to	ADP
hassl-3517	474	10	earnings	earning	NOUN
hassl-3517	474	11	announcements	announcement	NOUN
hassl-3517	474	12	.	.	PUNCT
hassl-3517	475	1	journal	journal	NOUN
hassl-3517	475	2	of	of	ADP
hassl-3517	475	3	accounting	accounting	NOUN
hassl-3517	475	4	research	research	NOUN
hassl-3517	475	5	,	,	PUNCT
hassl-3517	475	6	22(1	22(1	NUM
hassl-3517	475	7	)	)	PUNCT
hassl-3517	475	8	,	,	PUNCT
hassl-3517	475	9	21	21	NUM
hassl-3517	475	10	-	-	SYM
hassl-3517	475	11	47	47	NUM
hassl-3517	475	12	.	.	PUNCT
hassl-3517	476	1	https://doi.org/10.2307/2490700	https://doi.org/10.2307/2490700	DET
hassl-3517	476	2	chan	chan	PROPN
hassl-3517	476	3	,	,	PUNCT
hassl-3517	476	4	c.	c.	PROPN
hassl-3517	476	5	r.	r.	PROPN
hassl-3517	476	6	,	,	PUNCT
hassl-3517	476	7	park	park	NOUN
hassl-3517	476	8	,	,	PUNCT
hassl-3517	476	9	h.	h.	PROPN
hassl-3517	476	10	d.	d.	PROPN
hassl-3517	476	11	,	,	PUNCT
hassl-3517	476	12	huang	huang	PROPN
hassl-3517	476	13	,	,	PUNCT
hassl-3517	476	14	j.	j.	PROPN
hassl-3517	476	15	y.	y.	PROPN
hassl-3517	476	16	,	,	PUNCT
hassl-3517	476	17	&	&	CCONJ
hassl-3517	476	18	parhankangas	parhankangas	NOUN
hassl-3517	476	19	,	,	PUNCT
hassl-3517	476	20	a.	a.	NOUN
hassl-3517	476	21	(	(	PUNCT
hassl-3517	476	22	2020	2020	NUM
hassl-3517	476	23	)	)	PUNCT
hassl-3517	476	24	.	.	PUNCT
hassl-3517	477	1	less	less	ADJ
hassl-3517	477	2	is	be	AUX
hassl-3517	477	3	more	more	ADJ
hassl-3517	477	4	?	?	PUNCT
hassl-3517	478	1	evidence	evidence	NOUN
hassl-3517	478	2	for	for	ADP
hassl-3517	478	3	a	a	DET
hassl-3517	478	4	curvilinear	curvilinear	ADJ
hassl-3517	478	5	relationship	relationship	NOUN
hassl-3517	478	6	between	between	ADP
hassl-3517	478	7	readability	readability	NOUN
hassl-3517	478	8	and	and	CCONJ
hassl-3517	478	9	screening	screen	VERB
hassl-3517	478	10	evaluations	evaluation	NOUN
hassl-3517	478	11	across	across	ADP
hassl-3517	478	12	pitch	pitch	NOUN
hassl-3517	478	13	competition	competition	NOUN
hassl-3517	478	14	and	and	CCONJ
hassl-3517	478	15	crowdfunding	crowdfunding	NOUN
hassl-3517	478	16	contexts	context	NOUN
hassl-3517	478	17	.	.	PUNCT
hassl-3517	479	1	journal	journal	NOUN
hassl-3517	479	2	of	of	ADP
hassl-3517	479	3	business	business	NOUN
hassl-3517	479	4	venturing	venture	VERB
hassl-3517	479	5	insights	insight	NOUN
hassl-3517	479	6	,	,	PUNCT
hassl-3517	479	7	14	14	NUM
hassl-3517	479	8	,	,	PUNCT
hassl-3517	479	9	e00176	e00176	PROPN
hassl-3517	479	10	.	.	PUNCT
hassl-3517	480	1	https://doi.org/10.1016/j.jbvi.2020.e00176	https://doi.org/10.1016/j.jbvi.2020.e00176	PROPN
hassl-3517	480	2	chin	chin	PROPN
hassl-3517	480	3	,	,	PUNCT
hassl-3517	480	4	c.	c.	PROPN
hassl-3517	480	5	l.	l.	PROPN
hassl-3517	480	6	,	,	PUNCT
hassl-3517	480	7	&	&	CCONJ
hassl-3517	480	8	chi	chi	PROPN
hassl-3517	480	9	,	,	PUNCT
hassl-3517	480	10	h.	h.	PROPN
hassl-3517	480	11	y.	y.	PROPN
hassl-3517	480	12	(	(	PUNCT
hassl-3517	480	13	2009	2009	NUM
hassl-3517	480	14	)	)	PUNCT
hassl-3517	480	15	.	.	PUNCT
hassl-3517	481	1	reducing	reduce	VERB
hassl-3517	481	2	restatements	restatement	NOUN
hassl-3517	481	3	with	with	ADP
hassl-3517	481	4	increased	increase	VERB
hassl-3517	481	5	industry	industry	NOUN
hassl-3517	481	6	expertise	expertise	NOUN
hassl-3517	481	7	.	.	PUNCT
hassl-3517	482	1	contemporary	contemporary	ADJ
hassl-3517	482	2	accounting	accounting	PROPN
hassl-3517	482	3	research	research	PROPN
hassl-3517	482	4	,	,	PUNCT
hassl-3517	482	5	26(3	26(3	NUM
hassl-3517	482	6	)	)	PUNCT
hassl-3517	482	7	,	,	PUNCT
hassl-3517	482	8	729	729	NUM
hassl-3517	482	9	-	-	SYM
hassl-3517	482	10	765	765	NUM
hassl-3517	482	11	.	.	PUNCT
hassl-3517	483	1	https://doi.org/10.1506/car.26.3.4	https://doi.org/10.1506/car.26.3.4	PROPN
hassl-3517	483	2	cho	cho	PROPN
hassl-3517	483	3	,	,	PUNCT
hassl-3517	483	4	m.	m.	NOUN
hassl-3517	483	5	,	,	PUNCT
hassl-3517	483	6	hyeon	hyeon	PROPN
hassl-3517	483	7	,	,	PUNCT
hassl-3517	483	8	j.	j.	PROPN
hassl-3517	483	9	,	,	PUNCT
hassl-3517	483	10	jung	jung	PROPN
hassl-3517	483	11	,	,	PUNCT
hassl-3517	483	12	t.	t.	PROPN
hassl-3517	483	13	,	,	PUNCT
hassl-3517	483	14	&	&	CCONJ
hassl-3517	483	15	lee	lee	PROPN
hassl-3517	483	16	,	,	PUNCT
hassl-3517	483	17	w.-j	w.-j	PROPN
hassl-3517	483	18	.	.	PUNCT
hassl-3517	484	1	(	(	PUNCT
hassl-3517	484	2	2022	2022	NUM
hassl-3517	484	3	)	)	PUNCT
hassl-3517	484	4	.	.	PUNCT
hassl-3517	485	1	audit	audit	NOUN
hassl-3517	485	2	pricing	pricing	NOUN
hassl-3517	485	3	of	of	ADP
hassl-3517	485	4	hard	hard	ADJ
hassl-3517	485	5	-	-	PUNCT
hassl-3517	485	6	to	to	AUX
hassl-3517	485	7	-	-	PUNCT
hassl-3517	485	8	read	read	VERB
hassl-3517	485	9	annual	annual	ADJ
hassl-3517	485	10	reports	report	NOUN
hassl-3517	485	11	.	.	PUNCT
hassl-3517	486	1	asia	asia	PROPN
hassl-3517	486	2	-	-	PUNCT
hassl-3517	486	3	pacific	pacific	PROPN
hassl-3517	486	4	journal	journal	PROPN
hassl-3517	486	5	of	of	ADP
hassl-3517	486	6	accounting	accounting	PROPN
hassl-3517	486	7	&	&	CCONJ
hassl-3517	486	8	economics	economic	NOUN
hassl-3517	486	9	,	,	PUNCT
hassl-3517	486	10	29(2	29(2	NUM
hassl-3517	486	11	)	)	PUNCT
hassl-3517	486	12	,	,	PUNCT
hassl-3517	486	13	547	547	NUM
hassl-3517	486	14	-	-	SYM
hassl-3517	486	15	572	572	NUM
hassl-3517	486	16	.	.	PUNCT
hassl-3517	487	1	https://doi.org/10.1080/16081625.2019.1600418	https://doi.org/10.1080/16081625.2019.1600418	NOUN
hassl-3517	487	2	choi	choi	NOUN
hassl-3517	487	3	,	,	PUNCT
hassl-3517	487	4	j.	j.	PROPN
hassl-3517	487	5	h.	h.	PROPN
hassl-3517	487	6	,	,	PUNCT
hassl-3517	487	7	kim	kim	PROPN
hassl-3517	487	8	,	,	PUNCT
hassl-3517	487	9	j.	j.	PROPN
hassl-3517	487	10	b.	b.	PROPN
hassl-3517	487	11	,	,	PUNCT
hassl-3517	487	12	qiu	qiu	PROPN
hassl-3517	487	13	,	,	PUNCT
hassl-3517	487	14	a.	a.	NOUN
hassl-3517	487	15	a.	a.	PROPN
hassl-3517	487	16	,	,	PUNCT
hassl-3517	487	17	&	&	CCONJ
hassl-3517	487	18	zang	zang	PROPN
hassl-3517	487	19	,	,	PUNCT
hassl-3517	487	20	y.	y.	PROPN
hassl-3517	487	21	(	(	PUNCT
hassl-3517	487	22	2012	2012	NUM
hassl-3517	487	23	)	)	PUNCT
hassl-3517	487	24	.	.	PUNCT
hassl-3517	488	1	geographic	geographic	ADJ
hassl-3517	488	2	proximity	proximity	NOUN
hassl-3517	488	3	between	between	ADP
hassl-3517	488	4	auditor	auditor	NOUN
hassl-3517	488	5	and	and	CCONJ
hassl-3517	488	6	client	client	NOUN
hassl-3517	488	7	:	:	PUNCT
hassl-3517	488	8	how	how	SCONJ
hassl-3517	488	9	does	do	AUX
hassl-3517	488	10	it	it	PRON
hassl-3517	488	11	impact	impact	VERB
hassl-3517	488	12	audit	audit	NOUN
hassl-3517	488	13	quality	quality	NOUN
hassl-3517	488	14	?	?	PUNCT
hassl-3517	489	1	auditing	auditing	NOUN
hassl-3517	489	2	,	,	PUNCT
hassl-3517	489	3	31(2	31(2	NUM
hassl-3517	489	4	)	)	PUNCT
hassl-3517	489	5	,	,	PUNCT
hassl-3517	489	6	43–72	43–72	NUM
hassl-3517	489	7	.	.	PUNCT
hassl-3517	490	1	https://doi.org/10.2308/ajpt-10241	https://doi.org/10.2308/ajpt-10241	PROPN
hassl-3517	490	2	cohen	cohen	PROPN
hassl-3517	490	3	,	,	PUNCT
hassl-3517	490	4	j.	j.	PROPN
hassl-3517	490	5	r.	r.	PROPN
hassl-3517	490	6	,	,	PUNCT
hassl-3517	490	7	&	&	CCONJ
hassl-3517	490	8	simnett	simnett	PROPN
hassl-3517	490	9	,	,	PUNCT
hassl-3517	490	10	r.	r.	PROPN
hassl-3517	490	11	(	(	PUNCT
hassl-3517	490	12	2015	2015	NUM
hassl-3517	490	13	)	)	PUNCT
hassl-3517	490	14	.	.	PUNCT
hassl-3517	491	1	csr	csr	NOUN
hassl-3517	491	2	and	and	CCONJ
hassl-3517	491	3	assurance	assurance	NOUN
hassl-3517	491	4	services	service	NOUN
hassl-3517	491	5	:	:	PUNCT
hassl-3517	491	6	a	a	DET
hassl-3517	491	7	research	research	NOUN
hassl-3517	491	8	agenda.auditing	agenda.audite	VERB
hassl-3517	491	9	,	,	PUNCT
hassl-3517	491	10	34(1	34(1	NUM
hassl-3517	491	11	)	)	PUNCT
hassl-3517	491	12	,	,	PUNCT
hassl-3517	491	13	59–74	59–74	NUM
hassl-3517	491	14	.	.	PUNCT
hassl-3517	491	15	https://doi.org/10.2308/ajpt-50876	https://doi.org/10.2308/ajpt-50876	PROPN
hassl-3517	491	16	de	de	ADP
hassl-3517	491	17	souza	souza	PROPN
hassl-3517	491	18	,	,	PUNCT
hassl-3517	491	19	j.	j.	PROPN
hassl-3517	491	20	a.	a.	PROPN
hassl-3517	491	21	s.	s.	PROPN
hassl-3517	491	22	,	,	PUNCT
hassl-3517	491	23	rissatti	rissatti	VERB
hassl-3517	491	24	,	,	PUNCT
hassl-3517	491	25	j.	j.	PROPN
hassl-3517	491	26	c.	c.	PROPN
hassl-3517	491	27	,	,	PUNCT
hassl-3517	491	28	rover	rover	PROPN
hassl-3517	491	29	,	,	PUNCT
hassl-3517	491	30	s.	s.	PROPN
hassl-3517	491	31	,	,	PUNCT
hassl-3517	491	32	&	&	CCONJ
hassl-3517	491	33	borba	borba	PROPN
hassl-3517	491	34	,	,	PUNCT
hassl-3517	491	35	j.	j.	PROPN
hassl-3517	491	36	a.	a.	PROPN
hassl-3517	491	37	(	(	PUNCT
hassl-3517	491	38	2019	2019	NUM
hassl-3517	491	39	)	)	PUNCT
hassl-3517	491	40	.	.	PUNCT
hassl-3517	492	1	the	the	DET
hassl-3517	492	2	linguistic	linguistic	ADJ
hassl-3517	492	3	complexities	complexity	NOUN
hassl-3517	492	4	of	of	ADP
hassl-3517	492	5	narrative	narrative	NOUN
hassl-3517	492	6	accounting	accounting	NOUN
hassl-3517	492	7	disclosure	disclosure	NOUN
hassl-3517	492	8	on	on	ADP
hassl-3517	492	9	financial	financial	ADJ
hassl-3517	492	10	statements	statement	NOUN
hassl-3517	492	11	:	:	PUNCT
hassl-3517	492	12	an	an	DET
hassl-3517	492	13	analysis	analysis	NOUN
hassl-3517	492	14	based	base	VERB
hassl-3517	492	15	on	on	ADP
hassl-3517	492	16	readability	readability	NOUN
hassl-3517	492	17	characteristics	characteristic	NOUN
hassl-3517	492	18	.	.	PUNCT
hassl-3517	493	1	research	research	NOUN
hassl-3517	493	2	in	in	ADP
hassl-3517	493	3	international	international	ADJ
hassl-3517	493	4	business	business	NOUN
hassl-3517	493	5	and	and	CCONJ
hassl-3517	493	6	finance	finance	NOUN
hassl-3517	493	7	,	,	PUNCT
hassl-3517	493	8	48(july	48(july	NOUN
hassl-3517	493	9	2018	2018	NUM
hassl-3517	493	10	)	)	PUNCT
hassl-3517	493	11	,	,	PUNCT
hassl-3517	493	12	59–74	59–74	NUM
hassl-3517	493	13	.	.	PUNCT
hassl-3517	493	14	https://doi.org/10.1016/j.ribaf.2018.12.008	https://doi.org/10.1016/j.ribaf.2018.12.008	PROPN
hassl-3517	493	15	deangelo	deangelo	PROPN
hassl-3517	493	16	,	,	PUNCT
hassl-3517	493	17	l.	l.	PROPN
hassl-3517	493	18	e.	e.	PROPN
hassl-3517	493	19	(	(	PUNCT
hassl-3517	493	20	1981	1981	NUM
hassl-3517	493	21	)	)	PUNCT
hassl-3517	493	22	.	.	PUNCT
hassl-3517	494	1	auditor	auditor	NOUN
hassl-3517	494	2	size	size	NOUN
hassl-3517	494	3	and	and	CCONJ
hassl-3517	494	4	audit	audit	NOUN
hassl-3517	494	5	quality	quality	NOUN
hassl-3517	494	6	.	.	PUNCT
hassl-3517	495	1	journal	journal	NOUN
hassl-3517	495	2	of	of	ADP
hassl-3517	495	3	accounting	accounting	NOUN
hassl-3517	495	4	and	and	CCONJ
hassl-3517	495	5	economics	economic	NOUN
hassl-3517	495	6	,	,	PUNCT
hassl-3517	495	7	3(3	3(3	NUM
hassl-3517	495	8	)	)	PUNCT
hassl-3517	495	9	,	,	PUNCT
hassl-3517	495	10	183	183	NUM
hassl-3517	495	11	-	-	SYM
hassl-3517	495	12	199	199	NUM
hassl-3517	495	13	.	.	PUNCT
hassl-3517	496	1	defond	defond	NOUN
hassl-3517	496	2	,	,	PUNCT
hassl-3517	496	3	m.	m.	NOUN
hassl-3517	496	4	,	,	PUNCT
hassl-3517	496	5	erkens	erken	NOUN
hassl-3517	496	6	,	,	PUNCT
hassl-3517	496	7	d.	d.	PROPN
hassl-3517	496	8	h.	h.	PROPN
hassl-3517	496	9	,	,	PUNCT
hassl-3517	496	10	&	&	CCONJ
hassl-3517	496	11	zhang	zhang	PROPN
hassl-3517	496	12	,	,	PUNCT
hassl-3517	496	13	j.	j.	PROPN
hassl-3517	496	14	(	(	PUNCT
hassl-3517	496	15	2017	2017	NUM
hassl-3517	496	16	)	)	PUNCT
hassl-3517	496	17	.	.	PUNCT
hassl-3517	497	1	do	do	AUX
hassl-3517	497	2	client	client	NOUN
hassl-3517	497	3	characteristics	characteristic	NOUN
hassl-3517	497	4	really	really	ADV
hassl-3517	497	5	drive	drive	VERB
hassl-3517	497	6	the	the	DET
hassl-3517	497	7	big	big	ADJ
hassl-3517	497	8	n	n	PRON
hassl-3517	497	9	audit	audit	NOUN
hassl-3517	497	10	quality	quality	NOUN
hassl-3517	497	11	effect	effect	NOUN
hassl-3517	497	12	?	?	PUNCT
hassl-3517	498	1	new	new	ADJ
hassl-3517	498	2	evidence	evidence	NOUN
hassl-3517	498	3	from	from	ADP
hassl-3517	498	4	propensity	propensity	NOUN
hassl-3517	498	5	score	score	NOUN
hassl-3517	498	6	matching	matching	NOUN
hassl-3517	498	7	.	.	PUNCT
hassl-3517	499	1	management	management	NOUN
hassl-3517	499	2	science	science	NOUN
hassl-3517	499	3	,	,	PUNCT
hassl-3517	499	4	63(11	63(11	NOUN
hassl-3517	499	5	)	)	PUNCT
hassl-3517	499	6	,	,	PUNCT
hassl-3517	499	7	3628–3649	3628–3649	NUM
hassl-3517	499	8	.	.	PUNCT
hassl-3517	500	1	https://doi.org/10.1287/mnsc.2016.2528	https://doi.org/10.1287/mnsc.2016.2528	PROPN
hassl-3517	500	2	desrochers	desrocher	NOUN
hassl-3517	500	3	,	,	PUNCT
hassl-3517	500	4	p.	p.	NOUN
hassl-3517	500	5	(	(	PUNCT
hassl-3517	500	6	2001	2001	NUM
hassl-3517	500	7	)	)	PUNCT
hassl-3517	500	8	.	.	PUNCT
hassl-3517	501	1	geographical	geographical	ADJ
hassl-3517	501	2	proximity	proximity	NOUN
hassl-3517	501	3	and	and	CCONJ
hassl-3517	501	4	the	the	DET
hassl-3517	501	5	transmission	transmission	NOUN
hassl-3517	501	6	of	of	ADP
hassl-3517	501	7	tacit	tacit	ADJ
hassl-3517	501	8	knowledge	knowledge	NOUN
hassl-3517	501	9	.	.	PUNCT
hassl-3517	502	1	review	review	NOUN
hassl-3517	502	2	of	of	ADP
hassl-3517	502	3	austrian	austrian	ADJ
hassl-3517	502	4	economics	economic	NOUN
hassl-3517	502	5	,	,	PUNCT
hassl-3517	502	6	14(1	14(1	NUM
hassl-3517	502	7	)	)	PUNCT
hassl-3517	502	8	,	,	PUNCT
hassl-3517	502	9	25	25	NUM
hassl-3517	502	10	–	–	PUNCT
hassl-3517	502	11	46	46	NUM
hassl-3517	502	12	.	.	PUNCT
hassl-3517	502	13	https://doi.org/10.1023/a:1007803520748	https://doi.org/10.1023/a:1007803520748	PROPN
hassl-3517	502	14	dong	dong	PROPN
hassl-3517	502	15	,	,	PUNCT
hassl-3517	502	16	b.	b.	PROPN
hassl-3517	502	17	,	,	PUNCT
hassl-3517	502	18	robinson	robinson	PROPN
hassl-3517	502	19	,	,	PUNCT
hassl-3517	502	20	d.	d.	PROPN
hassl-3517	502	21	,	,	PUNCT
hassl-3517	502	22	&	&	CCONJ
hassl-3517	502	23	emily	emily	PROPN
hassl-3517	502	24	,	,	PUNCT
hassl-3517	502	25	l.	l.	PROPN
hassl-3517	502	26	(	(	PUNCT
hassl-3517	502	27	2017	2017	NUM
hassl-3517	502	28	)	)	PUNCT
hassl-3517	502	29	.	.	PUNCT
hassl-3517	503	1	advances	advance	NOUN
hassl-3517	503	2	in	in	ADP
hassl-3517	503	3	accounting	account	VERB
hassl-3517	503	4	auditor	auditor	NOUN
hassl-3517	503	5	-	-	PUNCT
hassl-3517	503	6	client	client	NOUN
hassl-3517	503	7	geographic	geographic	ADJ
hassl-3517	503	8	proximity	proximity	NOUN
hassl-3517	503	9	and	and	CCONJ
hassl-3517	503	10	audit	audit	NOUN
hassl-3517	503	11	report	report	NOUN
hassl-3517	503	12	timeliness	timeliness	NOUN
hassl-3517	503	13	.	.	PUNCT
hassl-3517	504	1	advances	advance	NOUN
hassl-3517	504	2	in	in	ADP
hassl-3517	504	3	accounting	accounting	NOUN
hassl-3517	504	4	,	,	PUNCT
hassl-3517	504	5	40	40	NUM
hassl-3517	504	6	,	,	PUNCT
hassl-3517	504	7	1–9	1–9	NUM
hassl-3517	504	8	.	.	PUNCT
hassl-3517	504	9	https://doi.org/10.1016/j.adiac.2017.12.001	https://doi.org/10.1016/j.adiac.2017.12.001	NOUN
hassl-3517	504	10	fang	fang	X
hassl-3517	504	11	,	,	PUNCT
hassl-3517	504	12	j.	j.	PROPN
hassl-3517	504	13	,	,	PUNCT
hassl-3517	504	14	lobo	lobo	PROPN
hassl-3517	504	15	,	,	PUNCT
hassl-3517	504	16	g.	g.	PROPN
hassl-3517	504	17	j.	j.	PROPN
hassl-3517	504	18	,	,	PUNCT
hassl-3517	504	19	zhang	zhang	PROPN
hassl-3517	504	20	,	,	PUNCT
hassl-3517	504	21	y.	y.	PROPN
hassl-3517	504	22	,	,	PUNCT
hassl-3517	504	23	&	&	CCONJ
hassl-3517	504	24	zhao	zhao	PROPN
hassl-3517	504	25	,	,	PUNCT
hassl-3517	504	26	y.	y.	PROPN
hassl-3517	504	27	(	(	PUNCT
hassl-3517	504	28	2018	2018	NUM
hassl-3517	504	29	)	)	PUNCT
hassl-3517	504	30	.	.	PUNCT
hassl-3517	505	1	auditing	audit	VERB
hassl-3517	505	2	related	relate	VERB
hassl-3517	505	3	party	party	NOUN
hassl-3517	505	4	transactions	transaction	NOUN
hassl-3517	505	5	:	:	PUNCT
hassl-3517	505	6	evidence	evidence	NOUN
hassl-3517	505	7	from	from	ADP
hassl-3517	505	8	audit	audit	NOUN
hassl-3517	505	9	opinions	opinion	NOUN
hassl-3517	505	10	and	and	CCONJ
hassl-3517	505	11	restatements	restatement	NOUN
hassl-3517	505	12	.	.	PUNCT
hassl-3517	506	1	auditing	auditing	NOUN
hassl-3517	506	2	,	,	PUNCT
hassl-3517	506	3	37(2	37(2	PROPN
hassl-3517	506	4	)	)	PUNCT
hassl-3517	506	5	,	,	PUNCT
hassl-3517	507	1	73–106	73–106	NOUN
hassl-3517	507	2	.	.	PUNCT
hassl-3517	508	1	https://doi.org/10.2308/ajpt-51768	https://doi.org/10.2308/ajpt-51768	PROPN
hassl-3517	508	2	geiger	geiger	PROPN
hassl-3517	508	3	,	,	PUNCT
hassl-3517	508	4	m.	m.	NOUN
hassl-3517	508	5	a.	a.	PROPN
hassl-3517	508	6	,	,	PUNCT
hassl-3517	508	7	&	&	CCONJ
hassl-3517	508	8	rama	rama	PROPN
hassl-3517	508	9	,	,	PUNCT
hassl-3517	508	10	d.	d.	PROPN
hassl-3517	508	11	v.	v.	PROPN
hassl-3517	508	12	(	(	PUNCT
hassl-3517	508	13	2006	2006	NUM
hassl-3517	508	14	)	)	PUNCT
hassl-3517	508	15	.	.	PUNCT
hassl-3517	509	1	audit	audit	NOUN
hassl-3517	509	2	firm	firm	ADJ
hassl-3517	509	3	size	size	NOUN
hassl-3517	509	4	and	and	CCONJ
hassl-3517	509	5	going	going	NOUN
hassl-3517	509	6	-	-	PUNCT
hassl-3517	509	7	concern	concern	NOUN
hassl-3517	509	8	reporting	reporting	NOUN
hassl-3517	509	9	accuracy	accuracy	NOUN
hassl-3517	509	10	.	.	PUNCT
hassl-3517	510	1	accounting	accounting	NOUN
hassl-3517	510	2	horizons	horizon	NOUN
hassl-3517	510	3	,	,	PUNCT
hassl-3517	510	4	20(1	20(1	NUM
hassl-3517	510	5	)	)	PUNCT
hassl-3517	510	6	,	,	PUNCT
hassl-3517	510	7	1	1	NUM
hassl-3517	510	8	-	-	SYM
hassl-3517	510	9	17	17	NUM
hassl-3517	510	10	.	.	PUNCT
hassl-3517	511	1	habib	habib	PROPN
hassl-3517	511	2	,	,	PUNCT
hassl-3517	511	3	a.	a.	PROPN
hassl-3517	511	4	,	,	PUNCT
hassl-3517	511	5	&	&	CCONJ
hassl-3517	511	6	hasan	hasan	PROPN
hassl-3517	511	7	,	,	PUNCT
hassl-3517	511	8	m.	m.	NOUN
hassl-3517	511	9	m.	m.	NOUN
hassl-3517	511	10	(	(	PUNCT
hassl-3517	511	11	2019	2019	NUM
hassl-3517	511	12	)	)	PUNCT
hassl-3517	511	13	.	.	PUNCT
hassl-3517	512	1	corporate	corporate	ADJ
hassl-3517	512	2	life	life	NOUN
hassl-3517	512	3	cycle	cycle	NOUN
hassl-3517	512	4	research	research	NOUN
hassl-3517	512	5	in	in	ADP
hassl-3517	512	6	accounting	accounting	NOUN
hassl-3517	512	7	,	,	PUNCT
hassl-3517	512	8	finance	finance	NOUN
hassl-3517	512	9	and	and	CCONJ
hassl-3517	512	10	corporate	corporate	ADJ
hassl-3517	512	11	governance	governance	NOUN
hassl-3517	512	12	:	:	PUNCT
hassl-3517	512	13	a	a	DET
hassl-3517	512	14	survey	survey	NOUN
hassl-3517	512	15	,	,	PUNCT
hassl-3517	512	16	and	and	CCONJ
hassl-3517	512	17	directions	direction	NOUN
hassl-3517	512	18	for	for	ADP
hassl-3517	512	19	future	future	ADJ
hassl-3517	512	20	research	research	NOUN
hassl-3517	512	21	.	.	PUNCT
hassl-3517	513	1	international	international	ADJ
hassl-3517	513	2	review	review	NOUN
hassl-3517	513	3	of	of	ADP
hassl-3517	513	4	financial	financial	ADJ
hassl-3517	513	5	analysis	analysis	NOUN
hassl-3517	513	6	,	,	PUNCT
hassl-3517	513	7	61	61	NUM
hassl-3517	513	8	,	,	PUNCT
hassl-3517	513	9	188	188	NUM
hassl-3517	513	10	-	-	SYM
hassl-3517	513	11	201	201	NUM
hassl-3517	513	12	.	.	PUNCT
hassl-3517	514	1	https://doi.org/10.1016/j.irfa.2018.12.004	https://doi.org/10.1016/j.irfa.2018.12.004	VERB
hassl-3517	514	2	heckman	heckman	NOUN
hassl-3517	514	3	,	,	PUNCT
hassl-3517	514	4	j.	j.	PROPN
hassl-3517	514	5	(	(	PUNCT
hassl-3517	514	6	1979	1979	NUM
hassl-3517	514	7	)	)	PUNCT
hassl-3517	514	8	.	.	PUNCT
hassl-3517	515	1	sample	sample	NOUN
hassl-3517	515	2	selection	selection	NOUN
hassl-3517	515	3	bias	bias	NOUN
hassl-3517	515	4	as	as	ADP
hassl-3517	515	5	a	a	DET
hassl-3517	515	6	specification	specification	NOUN
hassl-3517	515	7	error	error	NOUN
hassl-3517	515	8	.	.	PUNCT
hassl-3517	516	1	econometrica	econometrica	PROPN
hassl-3517	516	2	,	,	PUNCT
hassl-3517	516	3	47(1	47(1	NUM
hassl-3517	516	4	)	)	PUNCT
hassl-3517	516	5	,	,	PUNCT
hassl-3517	516	6	153–161	153–161	NUM
hassl-3517	516	7	.	.	PUNCT
hassl-3517	517	1	https://doi.org/10.1016/j.jbusres.2013.02.033	https://doi.org/10.1016/j.jbusres.2013.02.033	PROPN
hassl-3517	517	2	https://doi.org/10.1016/j.jacceco.2009.09.001	https://doi.org/10.1016/j.jacceco.2009.09.001	PROPN
hassl-3517	517	3	https://doi.org/10.1177/1536867x0900900402	https://doi.org/10.1177/1536867x0900900402	NOUN
hassl-3517	517	4	https://doi.org/10.1016/j.jaccpubpol.2020.106769	https://doi.org/10.1016/j.jaccpubpol.2020.106769	PROPN
hassl-3517	517	5	https://doi.org/10.4000/ei.926	https://doi.org/10.4000/ei.926	PROPN
hassl-3517	518	1	https://doi.org/10.2307/2490700	https://doi.org/10.2307/2490700	DET
hassl-3517	518	2	https://doi.org/10.1016/j.jbvi.2020.e00176	https://doi.org/10.1016/j.jbvi.2020.e00176	NOUN
hassl-3517	518	3	https://doi.org/10.1506/car.26.3.4	https://doi.org/10.1506/car.26.3.4	NOUN
hassl-3517	518	4	https://doi.org/10.1080/16081625.2019.1600418	https://doi.org/10.1080/16081625.2019.1600418	NOUN
hassl-3517	518	5	https://doi.org/10.2308/ajpt-10241	https://doi.org/10.2308/ajpt-10241	VERB
hassl-3517	518	6	https://doi.org/10.2308/ajpt-50876	https://doi.org/10.2308/ajpt-50876	NOUN
hassl-3517	518	7	https://doi.org/10.1016/j.ribaf.2018.12.008	https://doi.org/10.1016/j.ribaf.2018.12.008	NOUN
hassl-3517	518	8	https://doi.org/10.1287/mnsc.2016.2528	https://doi.org/10.1287/mnsc.2016.2528	PROPN
hassl-3517	518	9	https://doi.org/10.1023/a:1007803520748	https://doi.org/10.1023/a:1007803520748	PRON
hassl-3517	518	10	https://doi.org/10.1016/j.adiac.2017.12.001	https://doi.org/10.1016/j.adiac.2017.12.001	NOUN
hassl-3517	518	11	https://doi.org/10.2308/ajpt-51768	https://doi.org/10.2308/ajpt-51768	NOUN
hassl-3517	518	12	https://doi.org/10.1016/j.irfa.2018.12.004	https://doi.org/10.1016/j.irfa.2018.12.004	VERB
hassl-3517	518	13	humanities	humanity	NOUN
hassl-3517	518	14	and	and	CCONJ
hassl-3517	518	15	social	social	ADJ
hassl-3517	518	16	sciences	science	NOUN
hassl-3517	518	17	letters	letter	NOUN
hassl-3517	518	18	,	,	PUNCT
hassl-3517	518	19	2023	2023	NUM
hassl-3517	518	20	,	,	PUNCT
hassl-3517	518	21	11(4	11(4	NUM
hassl-3517	518	22	):	):	PUNCT
hassl-3517	518	23	377	377	NUM
hassl-3517	518	24	-	-	SYM
hassl-3517	518	25	398	398	NUM
hassl-3517	518	26	397	397	NUM
hassl-3517	518	27	©	©	PROPN
hassl-3517	518	28	2023conscientia	2023conscientia	NUM
hassl-3517	518	29	beam	beam	NOUN
hassl-3517	518	30	.	.	PUNCT
hassl-3517	519	1	all	all	DET
hassl-3517	519	2	rights	right	NOUN
hassl-3517	519	3	reserved	reserve	VERB
hassl-3517	519	4	.	.	PUNCT
hassl-3517	520	1	howells	howells	PROPN
hassl-3517	520	2	,	,	PUNCT
hassl-3517	520	3	j.	j.	PROPN
hassl-3517	520	4	r.	r.	PROPN
hassl-3517	520	5	l.	l.	PROPN
hassl-3517	520	6	(	(	PUNCT
hassl-3517	520	7	2002	2002	NUM
hassl-3517	520	8	)	)	PUNCT
hassl-3517	520	9	.	.	PUNCT
hassl-3517	521	1	tacit	tacit	ADJ
hassl-3517	521	2	knowledge	knowledge	NOUN
hassl-3517	521	3	,	,	PUNCT
hassl-3517	521	4	innovation	innovation	NOUN
hassl-3517	521	5	and	and	CCONJ
hassl-3517	521	6	economic	economic	ADJ
hassl-3517	521	7	geography	geography	NOUN
hassl-3517	521	8	.	.	PUNCT
hassl-3517	522	1	urban	urban	ADJ
hassl-3517	522	2	studies	study	NOUN
hassl-3517	522	3	,	,	PUNCT
hassl-3517	522	4	39(5–6	39(5–6	PROPN
hassl-3517	522	5	)	)	PUNCT
hassl-3517	522	6	,	,	PUNCT
hassl-3517	522	7	871–884	871–884	NUM
hassl-3517	522	8	.	.	PUNCT
hassl-3517	523	1	https://doi.org/10.1080/00420980220128354	https://doi.org/10.1080/00420980220128354	PROPN
hassl-3517	523	2	ismail	ismail	PROPN
hassl-3517	523	3	,	,	PUNCT
hassl-3517	523	4	w.	w.	PROPN
hassl-3517	523	5	a.	a.	PROPN
hassl-3517	523	6	w.	w.	PROPN
hassl-3517	523	7	,	,	PUNCT
hassl-3517	523	8	kamarudin	kamarudin	PROPN
hassl-3517	523	9	,	,	PUNCT
hassl-3517	523	10	k.	k.	PROPN
hassl-3517	523	11	a.	a.	PROPN
hassl-3517	523	12	,	,	PUNCT
hassl-3517	523	13	van	van	PROPN
hassl-3517	523	14	zijl	zijl	PROPN
hassl-3517	523	15	,	,	PUNCT
hassl-3517	523	16	t.	t.	PROPN
hassl-3517	523	17	,	,	PUNCT
hassl-3517	523	18	&	&	CCONJ
hassl-3517	523	19	dunstan	dunstan	PROPN
hassl-3517	523	20	,	,	PUNCT
hassl-3517	523	21	k.	k.	PROPN
hassl-3517	523	22	(	(	PUNCT
hassl-3517	523	23	2013	2013	NUM
hassl-3517	523	24	)	)	PUNCT
hassl-3517	523	25	.	.	PUNCT
hassl-3517	524	1	earnings	earning	NOUN
hassl-3517	524	2	quality	quality	NOUN
hassl-3517	524	3	and	and	CCONJ
hassl-3517	524	4	the	the	DET
hassl-3517	524	5	adoption	adoption	NOUN
hassl-3517	524	6	of	of	ADP
hassl-3517	524	7	ifrs	ifrs	NOUN
hassl-3517	524	8	-	-	PUNCT
hassl-3517	524	9	based	base	VERB
hassl-3517	524	10	accounting	accounting	NOUN
hassl-3517	524	11	standards	standard	NOUN
hassl-3517	524	12	:	:	PUNCT
hassl-3517	524	13	evidence	evidence	NOUN
hassl-3517	524	14	from	from	ADP
hassl-3517	524	15	an	an	DET
hassl-3517	524	16	emerging	emerge	VERB
hassl-3517	524	17	market	market	NOUN
hassl-3517	524	18	.	.	PUNCT
hassl-3517	525	1	asian	asian	ADJ
hassl-3517	525	2	review	review	NOUN
hassl-3517	525	3	of	of	ADP
hassl-3517	525	4	accounting	accounting	NOUN
hassl-3517	525	5	,	,	PUNCT
hassl-3517	525	6	21(1	21(1	NUM
hassl-3517	525	7	)	)	PUNCT
hassl-3517	525	8	,	,	PUNCT
hassl-3517	525	9	53–73	53–73	NUM
hassl-3517	525	10	.	.	PUNCT
hassl-3517	526	1	https://doi.org/10.1108/13217341311316940	https://doi.org/10.1108/13217341311316940	PROPN
hassl-3517	526	2	jensen	jensen	PROPN
hassl-3517	526	3	,	,	PUNCT
hassl-3517	526	4	k.	k.	PROPN
hassl-3517	526	5	,	,	PUNCT
hassl-3517	526	6	kim	kim	PROPN
hassl-3517	526	7	,	,	PUNCT
hassl-3517	526	8	j.-m	j.-m	PROPN
hassl-3517	526	9	.	.	PROPN
hassl-3517	526	10	,	,	PUNCT
hassl-3517	526	11	&	&	CCONJ
hassl-3517	526	12	yi	yi	PROPN
hassl-3517	526	13	,	,	PUNCT
hassl-3517	526	14	h.	h.	PROPN
hassl-3517	526	15	(	(	PUNCT
hassl-3517	526	16	2015	2015	NUM
hassl-3517	526	17	)	)	PUNCT
hassl-3517	526	18	.	.	PUNCT
hassl-3517	527	1	the	the	DET
hassl-3517	527	2	geography	geography	NOUN
hassl-3517	527	3	of	of	ADP
hassl-3517	527	4	us	us	PROPN
hassl-3517	527	5	auditors	auditor	NOUN
hassl-3517	527	6	:	:	PUNCT
hassl-3517	527	7	information	information	NOUN
hassl-3517	527	8	quality	quality	NOUN
hassl-3517	527	9	and	and	CCONJ
hassl-3517	527	10	monitoring	monitoring	NOUN
hassl-3517	527	11	costs	cost	NOUN
hassl-3517	527	12	by	by	ADP
hassl-3517	527	13	local	local	ADJ
hassl-3517	527	14	versus	versus	ADP
hassl-3517	527	15	non	non	ADJ
hassl-3517	527	16	-	-	ADJ
hassl-3517	527	17	local	local	ADJ
hassl-3517	527	18	auditors	auditor	NOUN
hassl-3517	527	19	.	.	PUNCT
hassl-3517	528	1	review	review	NOUN
hassl-3517	528	2	of	of	ADP
hassl-3517	528	3	quantitative	quantitative	ADJ
hassl-3517	528	4	finance	finance	NOUN
hassl-3517	528	5	and	and	CCONJ
hassl-3517	528	6	accounting	accounting	NOUN
hassl-3517	528	7	,	,	PUNCT
hassl-3517	528	8	44	44	NUM
hassl-3517	528	9	,	,	PUNCT
hassl-3517	528	10	513	513	NUM
hassl-3517	528	11	-	-	SYM
hassl-3517	528	12	549	549	NUM
hassl-3517	528	13	.	.	PUNCT
hassl-3517	529	1	https://doi.org/10.1007/s11156-0130416-2	https://doi.org/10.1007/s11156-0130416-2	PROPN
hassl-3517	529	2	knechel	knechel	PROPN
hassl-3517	529	3	,	,	PUNCT
hassl-3517	529	4	w.	w.	PROPN
hassl-3517	529	5	r.	r.	PROPN
hassl-3517	529	6	,	,	PUNCT
hassl-3517	529	7	krishnan	krishnan	PROPN
hassl-3517	529	8	,	,	PUNCT
hassl-3517	529	9	g.	g.	PROPN
hassl-3517	529	10	v.	v.	PROPN
hassl-3517	529	11	,	,	PUNCT
hassl-3517	529	12	pevzner	pevzner	NOUN
hassl-3517	529	13	,	,	PUNCT
hassl-3517	529	14	m.	m.	NOUN
hassl-3517	529	15	,	,	PUNCT
hassl-3517	529	16	shefchik	shefchik	PROPN
hassl-3517	529	17	,	,	PUNCT
hassl-3517	529	18	l.	l.	PROPN
hassl-3517	529	19	b.	b.	PROPN
hassl-3517	529	20	,	,	PUNCT
hassl-3517	529	21	&	&	CCONJ
hassl-3517	529	22	velury	velury	NOUN
hassl-3517	529	23	,	,	PUNCT
hassl-3517	529	24	u.	u.	PROPN
hassl-3517	529	25	k.	k.	PROPN
hassl-3517	529	26	(	(	PUNCT
hassl-3517	529	27	2013	2013	NUM
hassl-3517	529	28	)	)	PUNCT
hassl-3517	529	29	.	.	PUNCT
hassl-3517	530	1	audit	audit	NOUN
hassl-3517	530	2	quality	quality	NOUN
hassl-3517	530	3	:	:	PUNCT
hassl-3517	530	4	insights	insight	NOUN
hassl-3517	530	5	from	from	ADP
hassl-3517	530	6	the	the	DET
hassl-3517	530	7	academic	academic	ADJ
hassl-3517	530	8	literature	literature	NOUN
hassl-3517	530	9	.	.	PUNCT
hassl-3517	531	1	auditing	auditing	NOUN
hassl-3517	531	2	:	:	PUNCT
hassl-3517	531	3	a	a	DET
hassl-3517	531	4	journal	journal	NOUN
hassl-3517	531	5	of	of	ADP
hassl-3517	531	6	practice	practice	NOUN
hassl-3517	531	7	&	&	CCONJ
hassl-3517	531	8	theory	theory	NOUN
hassl-3517	531	9	,	,	PUNCT
hassl-3517	531	10	32(supplement	32(supplement	NUM
hassl-3517	531	11	1	1	NUM
hassl-3517	531	12	)	)	PUNCT
hassl-3517	531	13	,	,	PUNCT
hassl-3517	531	14	385	385	NUM
hassl-3517	531	15	-	-	SYM
hassl-3517	531	16	421	421	NUM
hassl-3517	531	17	.	.	PUNCT
hassl-3517	532	1	https://doi.org/10.2308/ajpt-50350	https://doi.org/10.2308/ajpt-50350	PROPN
hassl-3517	532	2	li	li	PROPN
hassl-3517	532	3	,	,	PUNCT
hassl-3517	532	4	x.	x.	PROPN
hassl-3517	532	5	,	,	PUNCT
hassl-3517	532	6	chen	chen	PROPN
hassl-3517	532	7	,	,	PUNCT
hassl-3517	532	8	x.	x.	PROPN
hassl-3517	532	9	,	,	PUNCT
hassl-3517	532	10	qi	qi	PROPN
hassl-3517	532	11	,	,	PUNCT
hassl-3517	532	12	b.	b.	PROPN
hassl-3517	532	13	,	,	PUNCT
hassl-3517	532	14	&	&	CCONJ
hassl-3517	532	15	tian	tian	PROPN
hassl-3517	532	16	,	,	PUNCT
hassl-3517	532	17	g.	g.	PROPN
hassl-3517	532	18	(	(	PUNCT
hassl-3517	532	19	2020	2020	NUM
hassl-3517	532	20	)	)	PUNCT
hassl-3517	532	21	.	.	PUNCT
hassl-3517	533	1	employee	employee	NOUN
hassl-3517	533	2	quality	quality	NOUN
hassl-3517	533	3	and	and	CCONJ
hassl-3517	533	4	audit	audit	NOUN
hassl-3517	533	5	fee	fee	NOUN
hassl-3517	533	6	:	:	PUNCT
hassl-3517	533	7	evidence	evidence	NOUN
hassl-3517	533	8	from	from	ADP
hassl-3517	533	9	china	china	PROPN
hassl-3517	533	10	.	.	PUNCT
hassl-3517	534	1	accounting	accounting	PROPN
hassl-3517	534	2	&	&	CCONJ
hassl-3517	534	3	finance	finance	PROPN
hassl-3517	534	4	,	,	PUNCT
hassl-3517	534	5	60(5	60(5	NOUN
hassl-3517	534	6	)	)	PUNCT
hassl-3517	534	7	,	,	PUNCT
hassl-3517	534	8	4533	4533	NUM
hassl-3517	534	9	-	-	SYM
hassl-3517	534	10	4566	4566	NUM
hassl-3517	534	11	.	.	PUNCT
hassl-3517	535	1	https://doi.org/10.1111/acfi.12664	https://doi.org/10.1111/acfi.12664	PROPN
hassl-3517	535	2	lim	lim	PROPN
hassl-3517	535	3	,	,	PUNCT
hassl-3517	535	4	e.	e.	PROPN
hassl-3517	535	5	k.	k.	PROPN
hassl-3517	535	6	,	,	PUNCT
hassl-3517	535	7	chalmers	chalmer	NOUN
hassl-3517	535	8	,	,	PUNCT
hassl-3517	535	9	k.	k.	PROPN
hassl-3517	535	10	,	,	PUNCT
hassl-3517	535	11	&	&	CCONJ
hassl-3517	535	12	hanlon	hanlon	PROPN
hassl-3517	535	13	,	,	PUNCT
hassl-3517	535	14	d.	d.	PROPN
hassl-3517	535	15	(	(	PUNCT
hassl-3517	535	16	2018	2018	NUM
hassl-3517	535	17	)	)	PUNCT
hassl-3517	535	18	.	.	PUNCT
hassl-3517	536	1	the	the	DET
hassl-3517	536	2	influence	influence	NOUN
hassl-3517	536	3	of	of	ADP
hassl-3517	536	4	business	business	NOUN
hassl-3517	536	5	strategy	strategy	NOUN
hassl-3517	536	6	on	on	ADP
hassl-3517	536	7	annual	annual	ADJ
hassl-3517	536	8	report	report	NOUN
hassl-3517	536	9	readability	readability	NOUN
hassl-3517	536	10	.	.	PUNCT
hassl-3517	537	1	journal	journal	NOUN
hassl-3517	537	2	of	of	ADP
hassl-3517	537	3	accounting	accounting	NOUN
hassl-3517	537	4	and	and	CCONJ
hassl-3517	537	5	public	public	ADJ
hassl-3517	537	6	policy	policy	NOUN
hassl-3517	537	7	,	,	PUNCT
hassl-3517	537	8	37(1	37(1	NUM
hassl-3517	537	9	)	)	PUNCT
hassl-3517	537	10	,	,	PUNCT
hassl-3517	537	11	65	65	NUM
hassl-3517	537	12	-	-	SYM
hassl-3517	537	13	81	81	NUM
hassl-3517	537	14	.	.	PUNCT
hassl-3517	538	1	https://doi.org/10.1016/j.jaccpubpol.2018.01.003	https://doi.org/10.1016/j.jaccpubpol.2018.01.003	PROPN
hassl-3517	538	2	lo	lo	PROPN
hassl-3517	538	3	,	,	PUNCT
hassl-3517	538	4	k.	k.	PROPN
hassl-3517	538	5	,	,	PUNCT
hassl-3517	538	6	ramos	ramos	PROPN
hassl-3517	538	7	,	,	PUNCT
hassl-3517	538	8	f.	f.	PROPN
hassl-3517	538	9	,	,	PUNCT
hassl-3517	538	10	&	&	CCONJ
hassl-3517	538	11	rogo	rogo	PROPN
hassl-3517	538	12	,	,	PUNCT
hassl-3517	538	13	r.	r.	PROPN
hassl-3517	538	14	(	(	PUNCT
hassl-3517	538	15	2017	2017	NUM
hassl-3517	538	16	)	)	PUNCT
hassl-3517	538	17	.	.	PUNCT
hassl-3517	539	1	earnings	earning	NOUN
hassl-3517	539	2	management	management	NOUN
hassl-3517	539	3	and	and	CCONJ
hassl-3517	539	4	annual	annual	ADJ
hassl-3517	539	5	report	report	NOUN
hassl-3517	539	6	readability	readability	NOUN
hassl-3517	539	7	.	.	PUNCT
hassl-3517	540	1	journal	journal	NOUN
hassl-3517	540	2	of	of	ADP
hassl-3517	540	3	accounting	accounting	NOUN
hassl-3517	540	4	and	and	CCONJ
hassl-3517	540	5	economics	economic	NOUN
hassl-3517	540	6	,	,	PUNCT
hassl-3517	540	7	63(1	63(1	NUM
hassl-3517	540	8	)	)	PUNCT
hassl-3517	540	9	,	,	PUNCT
hassl-3517	540	10	1–25	1–25	PROPN
hassl-3517	540	11	.	.	PUNCT
hassl-3517	541	1	https://doi.org/10.1016/j.jacceco.2016.09.002	https://doi.org/10.1016/j.jacceco.2016.09.002	PROPN
hassl-3517	541	2	malhotra	malhotra	PROPN
hassl-3517	541	3	,	,	PUNCT
hassl-3517	541	4	n.	n.	NOUN
hassl-3517	541	5	,	,	PUNCT
hassl-3517	541	6	&	&	CCONJ
hassl-3517	541	7	morris	morris	PROPN
hassl-3517	541	8	,	,	PUNCT
hassl-3517	541	9	t.	t.	PROPN
hassl-3517	541	10	(	(	PUNCT
hassl-3517	541	11	2009	2009	NUM
hassl-3517	541	12	)	)	PUNCT
hassl-3517	541	13	.	.	PUNCT
hassl-3517	542	1	heterogeneity	heterogeneity	NOUN
hassl-3517	542	2	in	in	ADP
hassl-3517	542	3	professional	professional	ADJ
hassl-3517	542	4	service	service	NOUN
hassl-3517	542	5	firms	firm	NOUN
hassl-3517	542	6	.	.	PUNCT
hassl-3517	543	1	journal	journal	PROPN
hassl-3517	543	2	of	of	ADP
hassl-3517	543	3	management	management	NOUN
hassl-3517	543	4	studies	study	NOUN
hassl-3517	543	5	,	,	PUNCT
hassl-3517	543	6	46(6	46(6	NOUN
hassl-3517	543	7	)	)	PUNCT
hassl-3517	543	8	,	,	PUNCT
hassl-3517	543	9	895	895	NUM
hassl-3517	543	10	-	-	SYM
hassl-3517	543	11	922	922	NUM
hassl-3517	543	12	.	.	PUNCT
hassl-3517	544	1	https://doi.org/10.1111/j.1467-6486.2009.00826.x	https://doi.org/10.1111/j.1467-6486.2009.00826.x	PROPN
hassl-3517	544	2	miller	miller	PROPN
hassl-3517	544	3	,	,	PUNCT
hassl-3517	544	4	b.	b.	PROPN
hassl-3517	544	5	p.	p.	PROPN
hassl-3517	544	6	(	(	PUNCT
hassl-3517	544	7	2010	2010	NUM
hassl-3517	544	8	)	)	PUNCT
hassl-3517	544	9	.	.	PUNCT
hassl-3517	545	1	the	the	DET
hassl-3517	545	2	effects	effect	NOUN
hassl-3517	545	3	of	of	ADP
hassl-3517	545	4	reporting	report	VERB
hassl-3517	545	5	complexity	complexity	NOUN
hassl-3517	545	6	on	on	ADP
hassl-3517	545	7	small	small	ADJ
hassl-3517	545	8	and	and	CCONJ
hassl-3517	545	9	large	large	ADJ
hassl-3517	545	10	investor	investor	NOUN
hassl-3517	545	11	trading	trading	NOUN
hassl-3517	545	12	.	.	PUNCT
hassl-3517	546	1	the	the	DET
hassl-3517	546	2	accounting	accounting	NOUN
hassl-3517	546	3	review	review	NOUN
hassl-3517	546	4	,	,	PUNCT
hassl-3517	546	5	85(6	85(6	NUM
hassl-3517	546	6	)	)	PUNCT
hassl-3517	546	7	,	,	PUNCT
hassl-3517	546	8	21072143	21072143	NUM
hassl-3517	546	9	.	.	PUNCT
hassl-3517	547	1	https://doi.org/10.2308/accr.00000001	https://doi.org/10.2308/accr.00000001	NOUN
hassl-3517	547	2	moghadam	moghadam	PROPN
hassl-3517	547	3	,	,	PUNCT
hassl-3517	547	4	h.	h.	PROPN
hassl-3517	547	5	m.	m.	PROPN
hassl-3517	547	6	,	,	PUNCT
hassl-3517	547	7	salehi	salehi	NOUN
hassl-3517	547	8	,	,	PUNCT
hassl-3517	547	9	m.	m.	NOUN
hassl-3517	547	10	,	,	PUNCT
hassl-3517	547	11	&	&	CCONJ
hassl-3517	547	12	hajiha	hajiha	PROPN
hassl-3517	547	13	,	,	PUNCT
hassl-3517	547	14	z.	z.	PROPN
hassl-3517	547	15	(	(	PUNCT
hassl-3517	547	16	2021	2021	NUM
hassl-3517	547	17	)	)	PUNCT
hassl-3517	547	18	.	.	PUNCT
hassl-3517	548	1	the	the	DET
hassl-3517	548	2	relationship	relationship	NOUN
hassl-3517	548	3	between	between	ADP
hassl-3517	548	4	intellectual	intellectual	ADJ
hassl-3517	548	5	capital	capital	NOUN
hassl-3517	548	6	and	and	CCONJ
hassl-3517	548	7	financial	financial	ADJ
hassl-3517	548	8	statements	statement	NOUN
hassl-3517	548	9	readability	readability	NOUN
hassl-3517	548	10	:	:	PUNCT
hassl-3517	548	11	the	the	DET
hassl-3517	548	12	role	role	NOUN
hassl-3517	548	13	of	of	ADP
hassl-3517	548	14	management	management	NOUN
hassl-3517	548	15	characteristics	characteristic	NOUN
hassl-3517	548	16	.	.	PUNCT
hassl-3517	549	1	journal	journal	NOUN
hassl-3517	549	2	of	of	ADP
hassl-3517	549	3	facilities	facility	NOUN
hassl-3517	549	4	management	management	NOUN
hassl-3517	549	5	,	,	PUNCT
hassl-3517	549	6	21(2	21(2	NUM
hassl-3517	549	7	)	)	PUNCT
hassl-3517	549	8	,	,	PUNCT
hassl-3517	549	9	221–241	221–241	NUM
hassl-3517	549	10	.	.	PUNCT
hassl-3517	550	1	https://doi.org/10.1108/jfm-08-2021-0088	https://doi.org/10.1108/jfm-08-2021-0088	PROPN
hassl-3517	550	2	muslu	muslu	PROPN
hassl-3517	550	3	,	,	PUNCT
hassl-3517	550	4	v.	v.	PROPN
hassl-3517	550	5	,	,	PUNCT
hassl-3517	550	6	radhakrishnan	radhakrishnan	PROPN
hassl-3517	550	7	,	,	PUNCT
hassl-3517	550	8	s.	s.	PROPN
hassl-3517	550	9	,	,	PUNCT
hassl-3517	550	10	subramanyam	subramanyam	NOUN
hassl-3517	550	11	,	,	PUNCT
hassl-3517	550	12	k.	k.	PROPN
hassl-3517	550	13	,	,	PUNCT
hassl-3517	550	14	&	&	CCONJ
hassl-3517	550	15	lim	lim	PROPN
hassl-3517	550	16	,	,	PUNCT
hassl-3517	550	17	d.	d.	PROPN
hassl-3517	550	18	(	(	PUNCT
hassl-3517	550	19	2015	2015	NUM
hassl-3517	550	20	)	)	PUNCT
hassl-3517	550	21	.	.	PUNCT
hassl-3517	551	1	forward	forward	ADV
hassl-3517	551	2	-	-	PUNCT
hassl-3517	551	3	looking	look	VERB
hassl-3517	551	4	md&a	md&a	PROPN
hassl-3517	551	5	disclosures	disclosure	NOUN
hassl-3517	551	6	and	and	CCONJ
hassl-3517	551	7	the	the	DET
hassl-3517	551	8	information	information	NOUN
hassl-3517	551	9	environment	environment	NOUN
hassl-3517	551	10	.	.	PUNCT
hassl-3517	552	1	management	management	NOUN
hassl-3517	552	2	science	science	PROPN
hassl-3517	552	3	,	,	PUNCT
hassl-3517	552	4	61(5	61(5	NUM
hassl-3517	552	5	)	)	PUNCT
hassl-3517	552	6	,	,	PUNCT
hassl-3517	552	7	931	931	NUM
hassl-3517	552	8	-	-	SYM
hassl-3517	552	9	948	948	NUM
hassl-3517	552	10	.	.	PUNCT
hassl-3517	552	11	ningsih	ningsih	PROPN
hassl-3517	552	12	,	,	PUNCT
hassl-3517	552	13	s.	s.	PROPN
hassl-3517	552	14	,	,	PUNCT
hassl-3517	552	15	prasetyo	prasetyo	NOUN
hassl-3517	552	16	,	,	PUNCT
hassl-3517	552	17	k.	k.	PROPN
hassl-3517	552	18	,	,	PUNCT
hassl-3517	552	19	puspitasari	puspitasari	PROPN
hassl-3517	552	20	,	,	PUNCT
hassl-3517	552	21	n.	n.	NOUN
hassl-3517	552	22	,	,	PUNCT
hassl-3517	552	23	&	&	CCONJ
hassl-3517	552	24	cahyono	cahyono	PROPN
hassl-3517	552	25	,	,	PUNCT
hassl-3517	552	26	s.	s.	PROPN
hassl-3517	552	27	k.	k.	PROPN
hassl-3517	552	28	,	,	PUNCT
hassl-3517	552	29	k.	k.	PROPN
hassl-3517	552	30	a.	a.	PROPN
hassl-3517	552	31	(	(	PUNCT
hassl-3517	552	32	2023	2023	NUM
hassl-3517	552	33	)	)	PUNCT
hassl-3517	552	34	.	.	PUNCT
hassl-3517	553	1	earnings	earning	NOUN
hassl-3517	553	2	management	management	NOUN
hassl-3517	553	3	and	and	CCONJ
hassl-3517	553	4	sustainability	sustainability	NOUN
hassl-3517	553	5	reporting	reporting	NOUN
hassl-3517	553	6	disclosure	disclosure	NOUN
hassl-3517	553	7	 	 	SPACE
hassl-3517	553	8	:	:	PUNCT
hassl-3517	553	9	some	some	DET
hassl-3517	553	10	insights	insight	NOUN
hassl-3517	553	11	from	from	ADP
hassl-3517	553	12	indonesia	indonesia	PROPN
hassl-3517	553	13	.	.	PUNCT
hassl-3517	554	1	risks	risk	NOUN
hassl-3517	554	2	,	,	PUNCT
hassl-3517	554	3	11(137	11(137	NUM
hassl-3517	554	4	)	)	PUNCT
hassl-3517	554	5	,	,	PUNCT
hassl-3517	554	6	1–19	1–19	PROPN
hassl-3517	554	7	.	.	PUNCT
hassl-3517	555	1	petersen	petersen	PROPN
hassl-3517	555	2	,	,	PUNCT
hassl-3517	555	3	m.	m.	NOUN
hassl-3517	555	4	a.	a.	PROPN
hassl-3517	555	5	,	,	PUNCT
hassl-3517	555	6	&	&	CCONJ
hassl-3517	555	7	rajan	rajan	PROPN
hassl-3517	555	8	,	,	PUNCT
hassl-3517	555	9	r.	r.	PROPN
hassl-3517	555	10	g.	g.	PROPN
hassl-3517	555	11	(	(	PUNCT
hassl-3517	555	12	2002	2002	NUM
hassl-3517	555	13	)	)	PUNCT
hassl-3517	555	14	.	.	PUNCT
hassl-3517	556	1	does	do	AUX
hassl-3517	556	2	distance	distance	NOUN
hassl-3517	556	3	still	still	ADV
hassl-3517	556	4	matter	matter	VERB
hassl-3517	556	5	?	?	PUNCT
hassl-3517	557	1	the	the	DET
hassl-3517	557	2	information	information	NOUN
hassl-3517	557	3	revolution	revolution	NOUN
hassl-3517	557	4	in	in	ADP
hassl-3517	557	5	small	small	ADJ
hassl-3517	557	6	business	business	NOUN
hassl-3517	557	7	lending	lending	NOUN
hassl-3517	557	8	.	.	PUNCT
hassl-3517	558	1	the	the	DET
hassl-3517	558	2	journal	journal	PROPN
hassl-3517	558	3	of	of	ADP
hassl-3517	558	4	finance	finance	NOUN
hassl-3517	558	5	,	,	PUNCT
hassl-3517	558	6	57(6	57(6	NUM
hassl-3517	558	7	)	)	PUNCT
hassl-3517	558	8	,	,	PUNCT
hassl-3517	558	9	2533	2533	NUM
hassl-3517	558	10	-	-	SYM
hassl-3517	558	11	2570	2570	NUM
hassl-3517	558	12	.	.	PUNCT
hassl-3517	559	1	qian	qian	PROPN
hassl-3517	559	2	,	,	PUNCT
hassl-3517	559	3	w.	w.	PROPN
hassl-3517	559	4	,	,	PUNCT
hassl-3517	559	5	&	&	CCONJ
hassl-3517	559	6	ge	ge	PROPN
hassl-3517	559	7	,	,	PUNCT
hassl-3517	559	8	y.	y.	PROPN
hassl-3517	559	9	(	(	PUNCT
hassl-3517	559	10	2021	2021	NUM
hassl-3517	559	11	)	)	PUNCT
hassl-3517	559	12	.	.	PUNCT
hassl-3517	560	1	the	the	DET
hassl-3517	560	2	implementation	implementation	NOUN
hassl-3517	560	3	of	of	ADP
hassl-3517	560	4	leisure	leisure	NOUN
hassl-3517	560	5	tourism	tourism	NOUN
hassl-3517	560	6	enterprise	enterprise	NOUN
hassl-3517	560	7	management	management	NOUN
hassl-3517	560	8	system	system	NOUN
hassl-3517	560	9	based	base	VERB
hassl-3517	560	10	on	on	ADP
hassl-3517	560	11	deep	deep	ADJ
hassl-3517	560	12	learning	learning	NOUN
hassl-3517	560	13	.	.	PUNCT
hassl-3517	561	1	international	international	ADJ
hassl-3517	561	2	journal	journal	PROPN
hassl-3517	561	3	of	of	ADP
hassl-3517	561	4	system	system	NOUN
hassl-3517	561	5	assurance	assurance	NOUN
hassl-3517	561	6	engineering	engineering	NOUN
hassl-3517	561	7	and	and	CCONJ
hassl-3517	561	8	management	management	NOUN
hassl-3517	561	9	,	,	PUNCT
hassl-3517	561	10	12(4	12(4	NUM
hassl-3517	561	11	)	)	PUNCT
hassl-3517	561	12	,	,	PUNCT
hassl-3517	561	13	801–812	801–812	NUM
hassl-3517	561	14	.	.	PUNCT
hassl-3517	562	1	https://doi.org/10.1007/s13198021-01103-0	https://doi.org/10.1007/s13198021-01103-0	PROPN
hassl-3517	562	2	reynolds	reynolds	PROPN
hassl-3517	562	3	,	,	PUNCT
hassl-3517	562	4	j.	j.	PROPN
hassl-3517	562	5	k.	k.	PROPN
hassl-3517	562	6	,	,	PUNCT
hassl-3517	562	7	&	&	CCONJ
hassl-3517	562	8	francis	francis	PROPN
hassl-3517	562	9	,	,	PUNCT
hassl-3517	562	10	j.	j.	PROPN
hassl-3517	562	11	r.	r.	PROPN
hassl-3517	562	12	(	(	PUNCT
hassl-3517	562	13	2000	2000	NUM
hassl-3517	562	14	)	)	PUNCT
hassl-3517	562	15	.	.	PUNCT
hassl-3517	563	1	does	do	AUX
hassl-3517	563	2	size	size	NOUN
hassl-3517	563	3	matter	matter	VERB
hassl-3517	563	4	?	?	PUNCT
hassl-3517	564	1	the	the	DET
hassl-3517	564	2	influence	influence	NOUN
hassl-3517	564	3	of	of	ADP
hassl-3517	564	4	large	large	ADJ
hassl-3517	564	5	clients	client	NOUN
hassl-3517	564	6	on	on	ADP
hassl-3517	564	7	office	office	NOUN
hassl-3517	564	8	-	-	PUNCT
hassl-3517	564	9	level	level	NOUN
hassl-3517	564	10	auditor	auditor	NOUN
hassl-3517	564	11	reporting	reporting	NOUN
hassl-3517	564	12	decisions	decision	NOUN
hassl-3517	564	13	.	.	PUNCT
hassl-3517	565	1	journal	journal	NOUN
hassl-3517	565	2	of	of	ADP
hassl-3517	565	3	accounting	accounting	NOUN
hassl-3517	565	4	and	and	CCONJ
hassl-3517	565	5	economics	economic	NOUN
hassl-3517	565	6	,	,	PUNCT
hassl-3517	565	7	30(3	30(3	NUM
hassl-3517	565	8	)	)	PUNCT
hassl-3517	565	9	,	,	PUNCT
hassl-3517	565	10	375	375	NUM
hassl-3517	565	11	-	-	SYM
hassl-3517	565	12	400	400	NUM
hassl-3517	565	13	.	.	PUNCT
hassl-3517	566	1	https://doi.org/10.1016/s0165-4101(01)00010-6	https://doi.org/10.1016/s0165-4101(01)00010-6	PROPN
hassl-3517	566	2	safari	safari	PROPN
hassl-3517	566	3	gerayli	gerayli	NOUN
hassl-3517	566	4	,	,	PUNCT
hassl-3517	566	5	m.	m.	NOUN
hassl-3517	566	6	,	,	PUNCT
hassl-3517	566	7	rezaei	rezaei	PROPN
hassl-3517	566	8	pitenoei	pitenoei	PROPN
hassl-3517	566	9	,	,	PUNCT
hassl-3517	566	10	y.	y.	PROPN
hassl-3517	566	11	,	,	PUNCT
hassl-3517	566	12	&	&	CCONJ
hassl-3517	566	13	abdollahi	abdollahi	PROPN
hassl-3517	566	14	,	,	PUNCT
hassl-3517	566	15	a.	a.	NOUN
hassl-3517	566	16	(	(	PUNCT
hassl-3517	566	17	2021	2021	NUM
hassl-3517	566	18	)	)	PUNCT
hassl-3517	566	19	.	.	PUNCT
hassl-3517	567	1	do	do	AUX
hassl-3517	567	2	audit	audit	NOUN
hassl-3517	567	3	committee	committee	NOUN
hassl-3517	567	4	characteristics	characteristic	NOUN
hassl-3517	567	5	improve	improve	VERB
hassl-3517	567	6	financial	financial	ADJ
hassl-3517	567	7	reporting	reporting	NOUN
hassl-3517	567	8	quality	quality	NOUN
hassl-3517	567	9	in	in	ADP
hassl-3517	567	10	emerging	emerge	VERB
hassl-3517	567	11	markets	market	NOUN
hassl-3517	567	12	?	?	PUNCT
hassl-3517	568	1	evidence	evidence	NOUN
hassl-3517	568	2	from	from	ADP
hassl-3517	568	3	iran	iran	PROPN
hassl-3517	568	4	.	.	PUNCT
hassl-3517	569	1	asian	asian	ADJ
hassl-3517	569	2	review	review	NOUN
hassl-3517	569	3	of	of	ADP
hassl-3517	569	4	accounting	accounting	NOUN
hassl-3517	569	5	,	,	PUNCT
hassl-3517	569	6	29(2	29(2	NUM
hassl-3517	569	7	)	)	PUNCT
hassl-3517	569	8	,	,	PUNCT
hassl-3517	569	9	251–267	251–267	NUM
hassl-3517	569	10	.	.	PUNCT
hassl-3517	569	11	https://doi.org/10.1108/ara-10-2020-0155	https://doi.org/10.1108/ara-10-2020-0155	NOUN
hassl-3517	569	12	salehi	salehi	PROPN
hassl-3517	569	13	,	,	PUNCT
hassl-3517	569	14	m.	m.	NOUN
hassl-3517	569	15	,	,	PUNCT
hassl-3517	569	16	lari	lari	PROPN
hassl-3517	569	17	dasht	dasht	PROPN
hassl-3517	569	18	bayaz	bayaz	PROPN
hassl-3517	569	19	,	,	PUNCT
hassl-3517	569	20	m.	m.	NOUN
hassl-3517	569	21	,	,	PUNCT
hassl-3517	569	22	mohammadi	mohammadi	NOUN
hassl-3517	569	23	,	,	PUNCT
hassl-3517	569	24	s.	s.	PROPN
hassl-3517	569	25	,	,	PUNCT
hassl-3517	569	26	adibian	adibian	PROPN
hassl-3517	569	27	,	,	PUNCT
hassl-3517	569	28	m.	m.	NOUN
hassl-3517	569	29	s.	s.	PROPN
hassl-3517	569	30	,	,	PUNCT
hassl-3517	569	31	&	&	CCONJ
hassl-3517	569	32	fahimifard	fahimifard	NOUN
hassl-3517	569	33	,	,	PUNCT
hassl-3517	569	34	s.	s.	PROPN
hassl-3517	569	35	h.	h.	PROPN
hassl-3517	569	36	(	(	PUNCT
hassl-3517	569	37	2020	2020	NUM
hassl-3517	569	38	)	)	PUNCT
hassl-3517	569	39	.	.	PUNCT
hassl-3517	570	1	auditors	auditor	NOUN
hassl-3517	570	2	’	’	PART
hassl-3517	570	3	response	response	NOUN
hassl-3517	570	4	to	to	ADP
hassl-3517	570	5	readability	readability	NOUN
hassl-3517	570	6	of	of	ADP
hassl-3517	570	7	financial	financial	ADJ
hassl-3517	570	8	statement	statement	NOUN
hassl-3517	570	9	notes	note	NOUN
hassl-3517	570	10	.	.	PUNCT
hassl-3517	571	1	asian	asian	ADJ
hassl-3517	571	2	review	review	NOUN
hassl-3517	571	3	of	of	ADP
hassl-3517	571	4	accounting	accounting	NOUN
hassl-3517	571	5	,	,	PUNCT
hassl-3517	571	6	28(3	28(3	NUM
hassl-3517	571	7	)	)	PUNCT
hassl-3517	571	8	,	,	PUNCT
hassl-3517	571	9	463–480	463–480	NUM
hassl-3517	571	10	.	.	PUNCT
hassl-3517	572	1	https://doi.org/10.1108/ara-03-2019-0066	https://doi.org/10.1108/ara-03-2019-0066	PROPN
hassl-3517	572	2	seifzadeh	seifzadeh	PROPN
hassl-3517	572	3	,	,	PUNCT
hassl-3517	572	4	m.	m.	NOUN
hassl-3517	572	5	,	,	PUNCT
hassl-3517	572	6	salehi	salehi	NOUN
hassl-3517	572	7	,	,	PUNCT
hassl-3517	572	8	m.	m.	NOUN
hassl-3517	572	9	,	,	PUNCT
hassl-3517	572	10	abedini	abedini	PROPN
hassl-3517	572	11	,	,	PUNCT
hassl-3517	572	12	b.	b.	PROPN
hassl-3517	572	13	,	,	PUNCT
hassl-3517	572	14	&	&	CCONJ
hassl-3517	572	15	ranjbar	ranjbar	PROPN
hassl-3517	572	16	,	,	PUNCT
hassl-3517	572	17	m.	m.	NOUN
hassl-3517	572	18	h.	h.	PROPN
hassl-3517	572	19	(	(	PUNCT
hassl-3517	572	20	2021	2021	NUM
hassl-3517	572	21	)	)	PUNCT
hassl-3517	572	22	.	.	PUNCT
hassl-3517	573	1	the	the	DET
hassl-3517	573	2	relationship	relationship	NOUN
hassl-3517	573	3	between	between	ADP
hassl-3517	573	4	management	management	NOUN
hassl-3517	573	5	characteristics	characteristic	NOUN
hassl-3517	573	6	and	and	CCONJ
hassl-3517	573	7	financial	financial	ADJ
hassl-3517	573	8	statement	statement	NOUN
hassl-3517	573	9	readability	readability	NOUN
hassl-3517	573	10	.	.	PUNCT
hassl-3517	574	1	euromed	eurome	VERB
hassl-3517	574	2	journal	journal	PROPN
hassl-3517	574	3	of	of	ADP
hassl-3517	574	4	business	business	NOUN
hassl-3517	574	5	,	,	PUNCT
hassl-3517	574	6	16(1	16(1	NUM
hassl-3517	574	7	)	)	PUNCT
hassl-3517	574	8	,	,	PUNCT
hassl-3517	574	9	108	108	NUM
hassl-3517	574	10	-	-	SYM
hassl-3517	574	11	126	126	NUM
hassl-3517	574	12	.	.	PUNCT
hassl-3517	575	1	https://doi.org/10.1108/emjb-12-20190146	https://doi.org/10.1108/emjb-12-20190146	NOUN
hassl-3517	575	2	tetlock	tetlock	NOUN
hassl-3517	575	3	,	,	PUNCT
hassl-3517	575	4	p.	p.	PROPN
hassl-3517	575	5	c.	c.	PROPN
hassl-3517	575	6	,	,	PUNCT
hassl-3517	575	7	saar	saar	NOUN
hassl-3517	575	8	-	-	PUNCT
hassl-3517	575	9	tsechansky	tsechansky	NOUN
hassl-3517	575	10	,	,	PUNCT
hassl-3517	575	11	m.	m.	NOUN
hassl-3517	575	12	,	,	PUNCT
hassl-3517	575	13	&	&	CCONJ
hassl-3517	575	14	macskassy	macskassy	PROPN
hassl-3517	575	15	,	,	PUNCT
hassl-3517	575	16	s.	s.	PROPN
hassl-3517	575	17	(	(	PUNCT
hassl-3517	575	18	2008	2008	NUM
hassl-3517	575	19	)	)	PUNCT
hassl-3517	575	20	.	.	PUNCT
hassl-3517	576	1	more	more	ADJ
hassl-3517	576	2	than	than	ADP
hassl-3517	576	3	words	word	NOUN
hassl-3517	576	4	:	:	PUNCT
hassl-3517	576	5	quantifying	quantify	VERB
hassl-3517	576	6	language	language	NOUN
hassl-3517	576	7	to	to	PART
hassl-3517	576	8	measure	measure	VERB
hassl-3517	576	9	firms	firm	NOUN
hassl-3517	576	10	’	'	PUNCT
hassl-3517	576	11	fundamentals	fundamental	NOUN
hassl-3517	576	12	.	.	PUNCT
hassl-3517	577	1	journal	journal	PROPN
hassl-3517	577	2	of	of	ADP
hassl-3517	577	3	finance	finance	NOUN
hassl-3517	577	4	,	,	PUNCT
hassl-3517	577	5	63(3	63(3	NUM
hassl-3517	577	6	)	)	PUNCT
hassl-3517	577	7	,	,	PUNCT
hassl-3517	577	8	1437–1467	1437–1467	NUM
hassl-3517	577	9	.	.	PUNCT
hassl-3517	577	10	https://doi.org/10.1111/j.1540-6261.2008.01362.x	https://doi.org/10.1111/j.1540-6261.2008.01362.x	ADJ
hassl-3517	577	11	https://doi.org/10.1080/00420980220128354	https://doi.org/10.1080/00420980220128354	PROPN
hassl-3517	577	12	https://doi.org/10.1108/13217341311316940	https://doi.org/10.1108/13217341311316940	NOUN
hassl-3517	577	13	https://doi.org/10.1007/s11156-013-0416-2	https://doi.org/10.1007/s11156-013-0416-2	NOUN
hassl-3517	577	14	https://doi.org/10.1007/s11156-013-0416-2	https://doi.org/10.1007/s11156-013-0416-2	PRON
hassl-3517	577	15	https://doi.org/10.2308/ajpt-50350	https://doi.org/10.2308/ajpt-50350	VERB
hassl-3517	577	16	https://doi.org/10.1111/acfi.12664	https://doi.org/10.1111/acfi.12664	NOUN
hassl-3517	577	17	https://doi.org/10.1016/j.jaccpubpol.2018.01.003	https://doi.org/10.1016/j.jaccpubpol.2018.01.003	PROPN
hassl-3517	577	18	https://doi.org/10.1016/j.jacceco.2016.09.002	https://doi.org/10.1016/j.jacceco.2016.09.002	NOUN
hassl-3517	577	19	https://doi.org/10.1111/j.1467-6486.2009.00826.x	https://doi.org/10.1111/j.1467-6486.2009.00826.x	VERB
hassl-3517	577	20	https://doi.org/10.2308/accr.00000001	https://doi.org/10.2308/accr.00000001	NUM
hassl-3517	577	21	https://doi.org/10.1108/jfm-08-2021-0088	https://doi.org/10.1108/jfm-08-2021-0088	NUM
hassl-3517	577	22	https://doi.org/10.1007/s13198-021-01103-0	https://doi.org/10.1007/s13198-021-01103-0	NUM
hassl-3517	577	23	https://doi.org/10.1007/s13198-021-01103-0	https://doi.org/10.1007/s13198-021-01103-0	NUM
hassl-3517	577	24	https://doi.org/10.1016/s0165-4101(01)00010-6	https://doi.org/10.1016/s0165-4101(01)00010-6	PROPN
hassl-3517	577	25	https://doi.org/10.1108/ara-10-2020-0155	https://doi.org/10.1108/ara-10-2020-0155	NOUN
hassl-3517	577	26	https://doi.org/10.1108/ara-03-2019-0066	https://doi.org/10.1108/ara-03-2019-0066	PROPN
hassl-3517	577	27	https://doi.org/10.1108/emjb-12-2019-0146	https://doi.org/10.1108/emjb-12-2019-0146	PROPN
hassl-3517	577	28	https://doi.org/10.1108/emjb-12-2019-0146	https://doi.org/10.1108/emjb-12-2019-0146	PUNCT
hassl-3517	577	29	https://doi.org/10.1111/j.1540-6261.2008.01362.x	https://doi.org/10.1111/j.1540-6261.2008.01362.x	ADJ
hassl-3517	577	30	humanities	humanity	NOUN
hassl-3517	577	31	and	and	CCONJ
hassl-3517	577	32	social	social	ADJ
hassl-3517	577	33	sciences	science	NOUN
hassl-3517	577	34	letters	letter	NOUN
hassl-3517	577	35	,	,	PUNCT
hassl-3517	577	36	2023	2023	NUM
hassl-3517	577	37	,	,	PUNCT
hassl-3517	577	38	11(4	11(4	NUM
hassl-3517	577	39	):	):	PUNCT
hassl-3517	577	40	377	377	NUM
hassl-3517	577	41	-	-	SYM
hassl-3517	577	42	398	398	NUM
hassl-3517	577	43	398	398	NUM
hassl-3517	577	44	©	©	PROPN
hassl-3517	577	45	2023conscientia	2023conscientia	NUM
hassl-3517	577	46	beam	beam	NOUN
hassl-3517	577	47	.	.	PUNCT
hassl-3517	578	1	all	all	DET
hassl-3517	578	2	rights	right	NOUN
hassl-3517	578	3	reserved	reserve	VERB
hassl-3517	578	4	.	.	PUNCT
hassl-3517	579	1	theodoraki	theodoraki	PROPN
hassl-3517	579	2	,	,	PUNCT
hassl-3517	579	3	c.	c.	PROPN
hassl-3517	579	4	,	,	PUNCT
hassl-3517	579	5	messeghem	messeghem	PROPN
hassl-3517	579	6	,	,	PUNCT
hassl-3517	579	7	k.	k.	PROPN
hassl-3517	579	8	,	,	PUNCT
hassl-3517	579	9	&	&	CCONJ
hassl-3517	579	10	rice	rice	PROPN
hassl-3517	579	11	,	,	PUNCT
hassl-3517	579	12	m.	m.	NOUN
hassl-3517	579	13	p.	p.	NOUN
hassl-3517	579	14	(	(	PUNCT
hassl-3517	579	15	2018	2018	NUM
hassl-3517	579	16	)	)	PUNCT
hassl-3517	579	17	.	.	PUNCT
hassl-3517	580	1	a	a	DET
hassl-3517	580	2	social	social	ADJ
hassl-3517	580	3	capital	capital	NOUN
hassl-3517	580	4	approach	approach	NOUN
hassl-3517	580	5	to	to	ADP
hassl-3517	580	6	the	the	DET
hassl-3517	580	7	development	development	NOUN
hassl-3517	580	8	of	of	ADP
hassl-3517	580	9	sustainable	sustainable	ADJ
hassl-3517	580	10	entrepreneur	entrepreneur	NOUN
hassl-3517	580	11	ial	ial	PROPN
hassl-3517	580	12	ecosystems	ecosystem	NOUN
hassl-3517	580	13	:	:	PUNCT
hassl-3517	580	14	an	an	DET
hassl-3517	580	15	explorative	explorative	ADJ
hassl-3517	580	16	study	study	NOUN
hassl-3517	580	17	.	.	PUNCT
hassl-3517	581	1	small	small	ADJ
hassl-3517	581	2	business	business	NOUN
hassl-3517	581	3	economics	economic	NOUN
hassl-3517	581	4	,	,	PUNCT
hassl-3517	581	5	51(1	51(1	NUM
hassl-3517	581	6	)	)	PUNCT
hassl-3517	581	7	,	,	PUNCT
hassl-3517	581	8	153–170	153–170	NUM
hassl-3517	581	9	.	.	PUNCT
hassl-3517	582	1	https://doi.org/10.1007/s11187-0179924-0	https://doi.org/10.1007/s11187-0179924-0	PROPN
hassl-3517	582	2	wan	wan	PROPN
hassl-3517	582	3	ismail	ismail	PROPN
hassl-3517	582	4	,	,	PUNCT
hassl-3517	582	5	w.	w.	PROPN
hassl-3517	582	6	a.	a.	PROPN
hassl-3517	582	7	,	,	PUNCT
hassl-3517	582	8	kamarudin	kamarudin	PROPN
hassl-3517	582	9	,	,	PUNCT
hassl-3517	582	10	k.	k.	PROPN
hassl-3517	582	11	a.	a.	PROPN
hassl-3517	582	12	,	,	PUNCT
hassl-3517	582	13	&	&	CCONJ
hassl-3517	582	14	sarman	sarman	PROPN
hassl-3517	582	15	,	,	PUNCT
hassl-3517	582	16	s.	s.	PROPN
hassl-3517	582	17	r.	r.	PROPN
hassl-3517	582	18	(	(	PUNCT
hassl-3517	582	19	2015	2015	NUM
hassl-3517	582	20	)	)	PUNCT
hassl-3517	582	21	.	.	PUNCT
hassl-3517	583	1	the	the	DET
hassl-3517	583	2	quality	quality	NOUN
hassl-3517	583	3	of	of	ADP
hassl-3517	583	4	earnings	earning	NOUN
hassl-3517	583	5	in	in	ADP
hassl-3517	583	6	shariah	shariah	PROPN
hassl-3517	583	7	-	-	PUNCT
hassl-3517	583	8	compliant	compliant	ADJ
hassl-3517	583	9	companies	company	NOUN
hassl-3517	583	10	:	:	PUNCT
hassl-3517	583	11	evidence	evidence	NOUN
hassl-3517	583	12	from	from	ADP
hassl-3517	583	13	malaysia	malaysia	PROPN
hassl-3517	583	14	.	.	PUNCT
hassl-3517	583	15	journal	journal	PROPN
hassl-3517	583	16	of	of	ADP
hassl-3517	583	17	islamic	islamic	PROPN
hassl-3517	583	18	accounting	accounting	PROPN
hassl-3517	583	19	and	and	CCONJ
hassl-3517	583	20	business	business	NOUN
hassl-3517	583	21	research	research	NOUN
hassl-3517	583	22	,	,	PUNCT
hassl-3517	583	23	6(1	6(1	NUM
hassl-3517	583	24	)	)	PUNCT
hassl-3517	583	25	,	,	PUNCT
hassl-3517	583	26	19–41	19–41	NUM
hassl-3517	583	27	.	.	PUNCT
hassl-3517	584	1	https://doi.org/10.1108/jiabr-032013-0005	https://doi.org/10.1108/jiabr-032013-0005	PROPN
hassl-3517	584	2	wang	wang	PROPN
hassl-3517	584	3	,	,	PUNCT
hassl-3517	584	4	l.	l.	PROPN
hassl-3517	584	5	,	,	PUNCT
hassl-3517	584	6	chen	chen	PROPN
hassl-3517	584	7	,	,	PUNCT
hassl-3517	584	8	x.	x.	PROPN
hassl-3517	584	9	,	,	PUNCT
hassl-3517	584	10	li	li	PROPN
hassl-3517	584	11	,	,	PUNCT
hassl-3517	584	12	x.	x.	NOUN
hassl-3517	584	13	,	,	PUNCT
hassl-3517	584	14	&	&	CCONJ
hassl-3517	584	15	tian	tian	PROPN
hassl-3517	584	16	,	,	PUNCT
hassl-3517	584	17	g.	g.	PROPN
hassl-3517	584	18	(	(	PUNCT
hassl-3517	584	19	2021	2021	NUM
hassl-3517	584	20	)	)	PUNCT
hassl-3517	584	21	.	.	PUNCT
hassl-3517	585	1	md&a	md&a	PROPN
hassl-3517	585	2	readability	readability	NOUN
hassl-3517	585	3	,	,	PUNCT
hassl-3517	585	4	auditor	auditor	NOUN
hassl-3517	585	5	characteristics	characteristic	NOUN
hassl-3517	585	6	,	,	PUNCT
hassl-3517	585	7	and	and	CCONJ
hassl-3517	585	8	audit	audit	NOUN
hassl-3517	585	9	fees	fee	NOUN
hassl-3517	585	10	.	.	PUNCT
hassl-3517	586	1	accounting	accounting	NOUN
hassl-3517	586	2	&	&	CCONJ
hassl-3517	586	3	finance	finance	NOUN
hassl-3517	586	4	,	,	PUNCT
hassl-3517	586	5	61(4	61(4	NUM
hassl-3517	586	6	)	)	PUNCT
hassl-3517	586	7	,	,	PUNCT
hassl-3517	586	8	5025	5025	NUM
hassl-3517	586	9	-	-	SYM
hassl-3517	586	10	5050	5050	NUM
hassl-3517	586	11	.	.	PUNCT
hassl-3517	587	1	https://doi.org/10.1111/acfi.12748	https://doi.org/10.1111/acfi.12748	NOUN
hassl-3517	587	2	xu	xu	PROPN
hassl-3517	587	3	,	,	PUNCT
hassl-3517	587	4	h.	h.	PROPN
hassl-3517	587	5	,	,	PUNCT
hassl-3517	587	6	pham	pham	PROPN
hassl-3517	587	7	,	,	PUNCT
hassl-3517	587	8	t.	t.	PROPN
hassl-3517	587	9	h.	h.	PROPN
hassl-3517	587	10	,	,	PUNCT
hassl-3517	587	11	&	&	CCONJ
hassl-3517	587	12	dao	dao	PROPN
hassl-3517	587	13	,	,	PUNCT
hassl-3517	587	14	m.	m.	NOUN
hassl-3517	587	15	(	(	PUNCT
hassl-3517	587	16	2020	2020	NUM
hassl-3517	587	17	)	)	PUNCT
hassl-3517	587	18	.	.	PUNCT
hassl-3517	588	1	annual	annual	ADJ
hassl-3517	588	2	report	report	NOUN
hassl-3517	588	3	readability	readability	NOUN
hassl-3517	588	4	and	and	CCONJ
hassl-3517	588	5	trade	trade	NOUN
hassl-3517	588	6	credit	credit	NOUN
hassl-3517	588	7	.	.	PUNCT
hassl-3517	589	1	review	review	NOUN
hassl-3517	589	2	of	of	ADP
hassl-3517	589	3	accounting	accounting	NOUN
hassl-3517	589	4	and	and	CCONJ
hassl-3517	589	5	finance	finance	NOUN
hassl-3517	589	6	,	,	PUNCT
hassl-3517	589	7	19(3	19(3	NUM
hassl-3517	589	8	)	)	PUNCT
hassl-3517	589	9	,	,	PUNCT
hassl-3517	589	10	363385	363385	NUM
hassl-3517	589	11	.	.	PUNCT
hassl-3517	590	1	https://doi.org/10.1108/raf-10-2019-0221	https://doi.org/10.1108/raf-10-2019-0221	X
hassl-3517	590	2	xu	xu	PROPN
hassl-3517	590	3	,	,	PUNCT
hassl-3517	590	4	q.	q.	PROPN
hassl-3517	590	5	,	,	PUNCT
hassl-3517	590	6	fernando	fernando	PROPN
hassl-3517	590	7	,	,	PUNCT
hassl-3517	590	8	g.	g.	PROPN
hassl-3517	590	9	,	,	PUNCT
hassl-3517	590	10	tam	tam	PROPN
hassl-3517	590	11	,	,	PUNCT
hassl-3517	590	12	k.	k.	PROPN
hassl-3517	590	13	,	,	PUNCT
hassl-3517	590	14	&	&	CCONJ
hassl-3517	590	15	zhang	zhang	PROPN
hassl-3517	590	16	,	,	PUNCT
hassl-3517	590	17	w.	w.	PROPN
hassl-3517	590	18	(	(	PUNCT
hassl-3517	590	19	2020	2020	NUM
hassl-3517	590	20	)	)	PUNCT
hassl-3517	590	21	.	.	PUNCT
hassl-3517	591	1	financial	financial	ADJ
hassl-3517	591	2	report	report	NOUN
hassl-3517	591	3	readability	readability	NOUN
hassl-3517	591	4	and	and	CCONJ
hassl-3517	591	5	audit	audit	NOUN
hassl-3517	591	6	fees	fee	NOUN
hassl-3517	591	7	:	:	PUNCT
hassl-3517	591	8	a	a	DET
hassl-3517	591	9	simultaneous	simultaneous	ADJ
hassl-3517	591	10	equation	equation	NOUN
hassl-3517	591	11	approach	approach	NOUN
hassl-3517	591	12	.	.	PUNCT
hassl-3517	592	1	managerial	managerial	ADJ
hassl-3517	592	2	auditing	auditing	NOUN
hassl-3517	592	3	journal	journal	NOUN
hassl-3517	592	4	,	,	PUNCT
hassl-3517	592	5	35(3	35(3	NUM
hassl-3517	592	6	)	)	PUNCT
hassl-3517	592	7	,	,	PUNCT
hassl-3517	592	8	345	345	NUM
hassl-3517	592	9	-	-	SYM
hassl-3517	592	10	372	372	NUM
hassl-3517	592	11	.	.	PUNCT
hassl-3517	593	1	https://doi.org/10.1108/maj-02-2019-2177	https://doi.org/10.1108/maj-02-2019-2177	ADJ
hassl-3517	593	2	yoga	yoga	NOUN
hassl-3517	593	3	pratama	pratama	NOUN
hassl-3517	593	4	,	,	PUNCT
hassl-3517	593	5	b.	b.	PROPN
hassl-3517	593	6	,	,	PUNCT
hassl-3517	593	7	putu	putu	PROPN
hassl-3517	593	8	dian	dian	PROPN
hassl-3517	593	9	rosalina	rosalina	PROPN
hassl-3517	593	10	handayani	handayani	PROPN
hassl-3517	593	11	narsa	narsa	PROPN
hassl-3517	593	12	,	,	PUNCT
hassl-3517	593	13	n.	n.	NOUN
hassl-3517	593	14	,	,	PUNCT
hassl-3517	593	15	&	&	CCONJ
hassl-3517	593	16	pranetha	pranetha	PROPN
hassl-3517	593	17	prananjaya	prananjaya	PROPN
hassl-3517	593	18	,	,	PUNCT
hassl-3517	593	19	k.	k.	PROPN
hassl-3517	593	20	(	(	PUNCT
hassl-3517	593	21	2022	2022	NUM
hassl-3517	593	22	)	)	PUNCT
hassl-3517	593	23	.	.	PUNCT
hassl-3517	594	1	tax	tax	NOUN
hassl-3517	594	2	avoidance	avoidance	NOUN
hassl-3517	594	3	and	and	CCONJ
hassl-3517	594	4	the	the	DET
hassl-3517	594	5	readability	readability	NOUN
hassl-3517	594	6	of	of	ADP
hassl-3517	594	7	financial	financial	ADJ
hassl-3517	594	8	statements	statement	NOUN
hassl-3517	594	9	:	:	PUNCT
hassl-3517	594	10	empirical	empirical	ADJ
hassl-3517	594	11	evidence	evidence	NOUN
hassl-3517	594	12	from	from	ADP
hassl-3517	594	13	indonesia	indonesia	PROPN
hassl-3517	594	14	.	.	PROPN
hassl-3517	595	1	journal	journal	PROPN
hassl-3517	595	2	of	of	ADP
hassl-3517	595	3	asian	asian	ADJ
hassl-3517	595	4	finance	finance	NOUN
hassl-3517	595	5	,	,	PUNCT
hassl-3517	595	6	9(2	9(2	NUM
hassl-3517	595	7	)	)	PUNCT
hassl-3517	595	8	,	,	PUNCT
hassl-3517	595	9	103–0112	103–0112	NUM
hassl-3517	595	10	.	.	PUNCT
hassl-3517	596	1	https://doi.org/10.13106/jafeb.2022.vol9.no2.0103	https://doi.org/10.13106/jafeb.2022.vol9.no2.0103	NOUN
hassl-3517	596	2	views	view	NOUN
hassl-3517	596	3	and	and	CCONJ
hassl-3517	596	4	opinions	opinion	NOUN
hassl-3517	596	5	expressed	express	VERB
hassl-3517	596	6	in	in	ADP
hassl-3517	596	7	this	this	DET
hassl-3517	596	8	article	article	NOUN
hassl-3517	596	9	are	be	AUX
hassl-3517	596	10	the	the	DET
hassl-3517	596	11	views	view	NOUN
hassl-3517	596	12	and	and	CCONJ
hassl-3517	596	13	opinions	opinion	NOUN
hassl-3517	596	14	of	of	ADP
hassl-3517	596	15	the	the	DET
hassl-3517	596	16	author(s	author(s	NOUN
hassl-3517	596	17	)	)	PUNCT
hassl-3517	596	18	,	,	PUNCT
hassl-3517	596	19	humanities	humanity	NOUN
hassl-3517	596	20	and	and	CCONJ
hassl-3517	596	21	social	social	ADJ
hassl-3517	596	22	sciences	science	NOUN
hassl-3517	596	23	letters	letter	NOUN
hassl-3517	596	24	shall	shall	AUX
hassl-3517	596	25	not	not	PART
hassl-3517	596	26	be	be	AUX
hassl-3517	596	27	responsible	responsible	ADJ
hassl-3517	596	28	or	or	CCONJ
hassl-3517	596	29	answerable	answerable	ADJ
hassl-3517	596	30	for	for	ADP
hassl-3517	596	31	any	any	DET
hassl-3517	596	32	loss	loss	NOUN
hassl-3517	596	33	,	,	PUNCT
hassl-3517	596	34	damage	damage	NOUN
hassl-3517	596	35	or	or	CCONJ
hassl-3517	596	36	liability	liability	NOUN
hassl-3517	596	37	etc	etc	X
hassl-3517	596	38	.	.	X
hassl-3517	596	39	caused	cause	VERB
hassl-3517	596	40	in	in	ADP
hassl-3517	596	41	relation	relation	NOUN
hassl-3517	596	42	to	to	PART
hassl-3517	596	43	/	/	PUNCT
hassl-3517	596	44	arising	arise	VERB
hassl-3517	596	45	out	out	ADP
hassl-3517	596	46	of	of	ADP
hassl-3517	596	47	the	the	DET
hassl-3517	596	48	use	use	NOUN
hassl-3517	596	49	of	of	ADP
hassl-3517	596	50	the	the	DET
hassl-3517	596	51	content	content	NOUN
hassl-3517	596	52	.	.	PUNCT
hassl-3517	597	1	https://doi.org/10.1007/s11187-017-9924-0	https://doi.org/10.1007/s11187-017-9924-0	PROPN
hassl-3517	597	2	https://doi.org/10.1007/s11187-017-9924-0	https://doi.org/10.1007/s11187-017-9924-0	NUM
hassl-3517	597	3	https://doi.org/10.1108/jiabr-03-2013-0005	https://doi.org/10.1108/jiabr-03-2013-0005	ADV
hassl-3517	597	4	https://doi.org/10.1108/jiabr-03-2013-0005	https://doi.org/10.1108/jiabr-03-2013-0005	X
hassl-3517	597	5	https://doi.org/10.1111/acfi.12748	https://doi.org/10.1111/acfi.12748	NOUN
hassl-3517	597	6	https://doi.org/10.1108/raf-10-2019-0221	https://doi.org/10.1108/raf-10-2019-0221	VERB
hassl-3517	597	7	https://doi.org/10.1108/maj-02-2019-2177	https://doi.org/10.1108/maj-02-2019-2177	PRON
hassl-3517	597	8	https://doi.org/10.13106/jafeb.2022.vol9.no2.0103	https://doi.org/10.13106/jafeb.2022.vol9.no2.0103	NOUN