id	sid	tid	token	lemma	pos
hassl-3729	1	1	345	345	NUM
hassl-3729	1	2	©	©	PROPN
hassl-3729	1	3	2024	2024	NUM
hassl-3729	1	4	conscientia	conscientia	PROPN
hassl-3729	1	5	beam	beam	PROPN
hassl-3729	1	6	.	.	PUNCT
hassl-3729	2	1	all	all	DET
hassl-3729	2	2	rights	right	NOUN
hassl-3729	2	3	reserved	reserve	VERB
hassl-3729	2	4	.	.	PUNCT
hassl-3729	3	1	the	the	DET
hassl-3729	3	2	moderating	moderate	VERB
hassl-3729	3	3	effect	effect	NOUN
hassl-3729	3	4	of	of	ADP
hassl-3729	3	5	the	the	DET
hassl-3729	3	6	role	role	NOUN
hassl-3729	3	7	of	of	ADP
hassl-3729	3	8	accrual	accrual	ADJ
hassl-3729	3	9	basis	basis	NOUN
hassl-3729	3	10	application	application	NOUN
hassl-3729	3	11	controls	control	NOUN
hassl-3729	3	12	on	on	ADP
hassl-3729	3	13	the	the	DET
hassl-3729	3	14	association	association	NOUN
hassl-3729	3	15	between	between	ADP
hassl-3729	3	16	government	government	NOUN
hassl-3729	3	17	rules	rule	VERB
hassl-3729	3	18	application	application	NOUN
hassl-3729	3	19	controls	control	NOUN
hassl-3729	3	20	on	on	ADP
hassl-3729	3	21	the	the	DET
hassl-3729	3	22	quality	quality	NOUN
hassl-3729	3	23	of	of	ADP
hassl-3729	3	24	financial	financial	ADJ
hassl-3729	3	25	reporting	reporting	NOUN
hassl-3729	3	26	ebrahim	ebrahim	PROPN
hassl-3729	3	27	mohammed	mohammed	PROPN
hassl-3729	3	28	almatari1	almatari1	PROPN
hassl-3729	3	29	+	+	CCONJ
hassl-3729	3	30	mohammed	mohammed	PROPN
hassl-3729	3	31	a.	a.	NOUN
hassl-3729	3	32	albukhrani2	albukhrani2	PROPN
hassl-3729	4	1	adam	adam	PROPN
hassl-3729	4	2	mohamed	mohame	VERB
hassl-3729	4	3	omer3	omer3	PROPN
hassl-3729	4	4	adeeb	adeeb	PROPN
hassl-3729	4	5	alhebri4	alhebri4	PROPN
hassl-3729	4	6	taha	taha	PROPN
hassl-3729	4	7	khairy	khairy	PROPN
hassl-3729	4	8	ibrahim5	ibrahim5	PROPN
hassl-3729	5	1	1department	1department	NUM
hassl-3729	5	2	of	of	ADP
hassl-3729	5	3	accounting	accounting	NOUN
hassl-3729	5	4	,	,	PUNCT
hassl-3729	5	5	college	college	NOUN
hassl-3729	5	6	of	of	ADP
hassl-3729	5	7	business	business	NOUN
hassl-3729	5	8	,	,	PUNCT
hassl-3729	5	9	jouf	jouf	PROPN
hassl-3729	5	10	university	university	PROPN
hassl-3729	5	11	,	,	PUNCT
hassl-3729	5	12	kingdom	kingdom	NOUN
hassl-3729	5	13	of	of	ADP
hassl-3729	5	14	saudi	saudi	PROPN
hassl-3729	5	15	arabia	arabia	PROPN
hassl-3729	5	16	and	and	CCONJ
hassl-3729	5	17	faculty	faculty	NOUN
hassl-3729	5	18	of	of	ADP
hassl-3729	5	19	commerce	commerce	NOUN
hassl-3729	5	20	and	and	CCONJ
hassl-3729	5	21	economics	economic	NOUN
hassl-3729	5	22	,	,	PUNCT
hassl-3729	5	23	amran	amran	ADJ
hassl-3729	5	24	university	university	NOUN
hassl-3729	5	25	,	,	PUNCT
hassl-3729	5	26	amran	amran	PROPN
hassl-3729	5	27	,	,	PUNCT
hassl-3729	5	28	yemen	yemen	PROPN
hassl-3729	5	29	.	.	PUNCT
hassl-3729	6	1	1email	1email	NUM
hassl-3729	6	2	:	:	PUNCT
hassl-3729	6	3	ibrahim_matri7@yahoo.com	ibrahim_matri7@yahoo.com	X
hassl-3729	6	4	2accounting	2accounting	NUM
hassl-3729	6	5	department	department	NOUN
hassl-3729	6	6	,	,	PUNCT
hassl-3729	6	7	faculty	faculty	NOUN
hassl-3729	6	8	of	of	ADP
hassl-3729	6	9	administrative	administrative	ADJ
hassl-3729	6	10	sciences	sciences	PROPN
hassl-3729	6	11	,	,	PUNCT
hassl-3729	6	12	albydha	albydha	PROPN
hassl-3729	6	13	university	university	NOUN
hassl-3729	6	14	,	,	PUNCT
hassl-3729	6	15	albaydha	albaydha	PROPN
hassl-3729	6	16	,	,	PUNCT
hassl-3729	6	17	yemen	yemen	PROPN
hassl-3729	6	18	.	.	PUNCT
hassl-3729	7	1	2email	2email	NUM
hassl-3729	7	2	:	:	PUNCT
hassl-3729	7	3	mabuazzam2016@gmail.com	mabuazzam2016@gmail.com	X
hassl-3729	8	1	3,4king	3,4king	PROPN
hassl-3729	8	2	khalid	khalid	PROPN
hassl-3729	8	3	university	university	PROPN
hassl-3729	8	4	,	,	PUNCT
hassl-3729	8	5	kingdom	kingdom	NOUN
hassl-3729	8	6	of	of	ADP
hassl-3729	8	7	saudi	saudi	PROPN
hassl-3729	8	8	arabia	arabia	PROPN
hassl-3729	8	9	.	.	PUNCT
hassl-3729	9	1	3email	3email	NUM
hassl-3729	9	2	:	:	PUNCT
hassl-3729	9	3	amomer@ju.edu.sa	amomer@ju.edu.sa	PROPN
hassl-3729	9	4	4email	4email	PROPN
hassl-3729	9	5	:	:	PUNCT
hassl-3729	9	6	aalhebri@kku.edu.sa	aalhebri@kku.edu.sa	PROPN
hassl-3729	9	7	5department	5department	NUM
hassl-3729	9	8	of	of	ADP
hassl-3729	9	9	accounting	accounting	NOUN
hassl-3729	9	10	,	,	PUNCT
hassl-3729	9	11	college	college	NOUN
hassl-3729	9	12	of	of	ADP
hassl-3729	9	13	business	business	NOUN
hassl-3729	9	14	,	,	PUNCT
hassl-3729	9	15	jouf	jouf	PROPN
hassl-3729	9	16	university	university	PROPN
hassl-3729	9	17	,	,	PUNCT
hassl-3729	9	18	kingdom	kingdom	NOUN
hassl-3729	9	19	of	of	ADP
hassl-3729	9	20	saudi	saudi	PROPN
hassl-3729	9	21	arabia	arabia	PROPN
hassl-3729	9	22	.	.	PUNCT
hassl-3729	10	1	5email	5email	NUM
hassl-3729	10	2	:	:	PUNCT
hassl-3729	10	3	tkhtaha@ju.edu.sa	tkhtaha@ju.edu.sa	PROPN
hassl-3729	10	4	(	(	PUNCT
hassl-3729	10	5	+	+	CCONJ
hassl-3729	10	6	corresponding	correspond	VERB
hassl-3729	10	7	author	author	NOUN
hassl-3729	10	8	)	)	PUNCT
hassl-3729	10	9	abstract	abstract	ADJ
hassl-3729	10	10	article	article	NOUN
hassl-3729	10	11	history	history	NOUN
hassl-3729	10	12	received	receive	VERB
hassl-3729	10	13	:	:	PUNCT
hassl-3729	10	14	23	23	NUM
hassl-3729	10	15	october	october	NOUN
hassl-3729	10	16	2023	2023	NUM
hassl-3729	10	17	revised	revise	VERB
hassl-3729	10	18	:	:	PUNCT
hassl-3729	10	19	15	15	NUM
hassl-3729	10	20	january	january	NOUN
hassl-3729	10	21	2024	2024	NUM
hassl-3729	10	22	accepted	accept	VERB
hassl-3729	10	23	:	:	PUNCT
hassl-3729	10	24	2	2	NUM
hassl-3729	10	25	february	february	NOUN
hassl-3729	10	26	2024	2024	NUM
hassl-3729	10	27	published	publish	VERB
hassl-3729	10	28	:	:	PUNCT
hassl-3729	10	29	24	24	NUM
hassl-3729	10	30	april	april	PROPN
hassl-3729	10	31	2024	2024	NUM
hassl-3729	10	32	keywords	keyword	NOUN
hassl-3729	10	33	accrual	accrual	ADJ
hassl-3729	10	34	basis	basis	NOUN
hassl-3729	10	35	application	application	NOUN
hassl-3729	10	36	controls	control	VERB
hassl-3729	10	37	governance	governance	NOUN
hassl-3729	10	38	rules	rule	NOUN
hassl-3729	10	39	application	application	NOUN
hassl-3729	10	40	controls	control	VERB
hassl-3729	10	41	pls	pls	NOUN
hassl-3729	10	42	-	-	PUNCT
hassl-3729	10	43	sem	sem	NOUN
hassl-3729	10	44	and	and	CCONJ
hassl-3729	10	45	kingdom	kingdom	NOUN
hassl-3729	10	46	of	of	ADP
hassl-3729	10	47	saudi	saudi	PROPN
hassl-3729	10	48	arabia	arabia	PROPN
hassl-3729	10	49	quality	quality	NOUN
hassl-3729	10	50	of	of	ADP
hassl-3729	10	51	financial	financial	ADJ
hassl-3729	10	52	reporting	reporting	NOUN
hassl-3729	10	53	.	.	PUNCT
hassl-3729	11	1	this	this	DET
hassl-3729	11	2	study	study	NOUN
hassl-3729	11	3	aims	aim	VERB
hassl-3729	11	4	to	to	PART
hassl-3729	11	5	investigate	investigate	VERB
hassl-3729	11	6	the	the	DET
hassl-3729	11	7	combined	combine	VERB
hassl-3729	11	8	impact	impact	NOUN
hassl-3729	11	9	of	of	ADP
hassl-3729	11	10	governance	governance	NOUN
hassl-3729	11	11	regulations	regulation	NOUN
hassl-3729	11	12	and	and	CCONJ
hassl-3729	11	13	controls	control	NOUN
hassl-3729	11	14	on	on	ADP
hassl-3729	11	15	the	the	DET
hassl-3729	11	16	accuracy	accuracy	NOUN
hassl-3729	11	17	of	of	ADP
hassl-3729	11	18	financial	financial	ADJ
hassl-3729	11	19	reporting	reporting	NOUN
hassl-3729	11	20	.	.	PUNCT
hassl-3729	12	1	the	the	DET
hassl-3729	12	2	study	study	NOUN
hassl-3729	12	3	also	also	ADV
hassl-3729	12	4	sought	seek	VERB
hassl-3729	12	5	to	to	PART
hassl-3729	12	6	determine	determine	VERB
hassl-3729	12	7	how	how	SCONJ
hassl-3729	12	8	the	the	DET
hassl-3729	12	9	application	application	NOUN
hassl-3729	12	10	controls	control	VERB
hassl-3729	12	11	for	for	ADP
hassl-3729	12	12	the	the	DET
hassl-3729	12	13	accrual	accrual	ADJ
hassl-3729	12	14	basis	basis	NOUN
hassl-3729	12	15	affected	affect	VERB
hassl-3729	12	16	the	the	DET
hassl-3729	12	17	link	link	NOUN
hassl-3729	12	18	between	between	ADP
hassl-3729	12	19	governance	governance	NOUN
hassl-3729	12	20	rules	rule	NOUN
hassl-3729	12	21	and	and	CCONJ
hassl-3729	12	22	financial	financial	ADJ
hassl-3729	12	23	reporting	reporting	NOUN
hassl-3729	12	24	quality	quality	NOUN
hassl-3729	12	25	.	.	PUNCT
hassl-3729	13	1	a	a	DET
hassl-3729	13	2	questionnaire	questionnaire	NOUN
hassl-3729	13	3	research	research	NOUN
hassl-3729	13	4	methodology	methodology	NOUN
hassl-3729	13	5	was	be	AUX
hassl-3729	13	6	used	use	VERB
hassl-3729	13	7	to	to	PART
hassl-3729	13	8	evaluate	evaluate	VERB
hassl-3729	13	9	the	the	DET
hassl-3729	13	10	study	study	NOUN
hassl-3729	13	11	's	's	PART
hassl-3729	13	12	postulated	postulate	VERB
hassl-3729	13	13	model	model	NOUN
hassl-3729	13	14	.	.	PUNCT
hassl-3729	14	1	only	only	ADV
hassl-3729	14	2	242	242	NUM
hassl-3729	14	3	of	of	ADP
hassl-3729	14	4	the	the	DET
hassl-3729	14	5	348	348	NUM
hassl-3729	14	6	completed	complete	VERB
hassl-3729	14	7	surveys	survey	NOUN
hassl-3729	14	8	were	be	AUX
hassl-3729	14	9	returned	return	VERB
hassl-3729	14	10	and	and	CCONJ
hassl-3729	14	11	could	could	AUX
hassl-3729	14	12	be	be	AUX
hassl-3729	14	13	used	use	VERB
hassl-3729	14	14	.	.	PUNCT
hassl-3729	15	1	the	the	DET
hassl-3729	15	2	partial	partial	ADJ
hassl-3729	15	3	least	least	ADJ
hassl-3729	15	4	squares	square	NOUN
hassl-3729	15	5	method	method	NOUN
hassl-3729	15	6	was	be	AUX
hassl-3729	15	7	applied	apply	VERB
hassl-3729	15	8	to	to	ADP
hassl-3729	15	9	structural	structural	ADJ
hassl-3729	15	10	equation	equation	NOUN
hassl-3729	15	11	modelling	modelling	NOUN
hassl-3729	15	12	.	.	PUNCT
hassl-3729	16	1	the	the	DET
hassl-3729	16	2	statistical	statistical	ADJ
hassl-3729	16	3	results	result	NOUN
hassl-3729	16	4	confirmed	confirm	VERB
hassl-3729	16	5	the	the	DET
hassl-3729	16	6	influence	influence	NOUN
hassl-3729	16	7	of	of	ADP
hassl-3729	16	8	application	application	NOUN
hassl-3729	16	9	constraints	constraint	NOUN
hassl-3729	16	10	on	on	ADP
hassl-3729	16	11	governance	governance	NOUN
hassl-3729	16	12	norms	norm	NOUN
hassl-3729	16	13	on	on	ADP
hassl-3729	16	14	the	the	DET
hassl-3729	16	15	calibre	calibre	NOUN
hassl-3729	16	16	of	of	ADP
hassl-3729	16	17	financial	financial	ADJ
hassl-3729	16	18	reporting	reporting	NOUN
hassl-3729	16	19	.	.	PUNCT
hassl-3729	17	1	the	the	DET
hassl-3729	17	2	influence	influence	NOUN
hassl-3729	17	3	of	of	ADP
hassl-3729	17	4	governance	governance	NOUN
hassl-3729	17	5	rule	rule	NOUN
hassl-3729	17	6	application	application	NOUN
hassl-3729	17	7	controls	control	NOUN
hassl-3729	17	8	on	on	ADP
hassl-3729	17	9	the	the	DET
hassl-3729	17	10	calibre	calibre	NOUN
hassl-3729	17	11	of	of	ADP
hassl-3729	17	12	financial	financial	ADJ
hassl-3729	17	13	reporting	reporting	NOUN
hassl-3729	17	14	was	be	AUX
hassl-3729	17	15	also	also	ADV
hassl-3729	17	16	shown	show	VERB
hassl-3729	17	17	to	to	PART
hassl-3729	17	18	be	be	AUX
hassl-3729	17	19	mitigated	mitigate	VERB
hassl-3729	17	20	by	by	ADP
hassl-3729	17	21	application	application	NOUN
hassl-3729	17	22	controls	control	NOUN
hassl-3729	17	23	on	on	ADP
hassl-3729	17	24	an	an	DET
hassl-3729	17	25	accrual	accrual	ADJ
hassl-3729	17	26	basis	basis	NOUN
hassl-3729	17	27	.	.	PUNCT
hassl-3729	18	1	this	this	DET
hassl-3729	18	2	study	study	NOUN
hassl-3729	18	3	,	,	PUNCT
hassl-3729	18	4	like	like	ADP
hassl-3729	18	5	others	other	NOUN
hassl-3729	18	6	has	have	VERB
hassl-3729	18	7	limitations	limitation	NOUN
hassl-3729	18	8	on	on	ADP
hassl-3729	18	9	the	the	DET
hassl-3729	18	10	variables	variable	NOUN
hassl-3729	18	11	,	,	PUNCT
hassl-3729	18	12	years	year	NOUN
hassl-3729	18	13	,	,	PUNCT
hassl-3729	18	14	nation	nation	NOUN
hassl-3729	18	15	and	and	CCONJ
hassl-3729	18	16	sample	sample	NOUN
hassl-3729	18	17	.	.	PUNCT
hassl-3729	19	1	as	as	ADP
hassl-3729	19	2	a	a	DET
hassl-3729	19	3	result	result	NOUN
hassl-3729	19	4	,	,	PUNCT
hassl-3729	19	5	several	several	ADJ
hassl-3729	19	6	restrictions	restriction	NOUN
hassl-3729	19	7	and	and	CCONJ
hassl-3729	19	8	recommendations	recommendation	NOUN
hassl-3729	19	9	for	for	ADP
hassl-3729	19	10	further	further	ADJ
hassl-3729	19	11	research	research	NOUN
hassl-3729	19	12	investigations	investigation	NOUN
hassl-3729	19	13	are	be	AUX
hassl-3729	19	14	given	give	VERB
hassl-3729	19	15	at	at	ADP
hassl-3729	19	16	the	the	DET
hassl-3729	19	17	end	end	NOUN
hassl-3729	19	18	of	of	ADP
hassl-3729	19	19	this	this	DET
hassl-3729	19	20	study	study	NOUN
hassl-3729	19	21	.	.	PUNCT
hassl-3729	20	1	additionally	additionally	ADV
hassl-3729	20	2	,	,	PUNCT
hassl-3729	20	3	the	the	DET
hassl-3729	20	4	market	market	NOUN
hassl-3729	20	5	might	might	AUX
hassl-3729	20	6	use	use	VERB
hassl-3729	20	7	the	the	DET
hassl-3729	20	8	study	study	NOUN
hassl-3729	20	9	's	's	PART
hassl-3729	20	10	conclusions	conclusion	NOUN
hassl-3729	20	11	to	to	PART
hassl-3729	20	12	help	help	VERB
hassl-3729	20	13	management	management	NOUN
hassl-3729	20	14	strengthen	strengthen	VERB
hassl-3729	20	15	their	their	PRON
hassl-3729	20	16	financial	financial	ADJ
hassl-3729	20	17	reporting	reporting	NOUN
hassl-3729	20	18	inadequacies	inadequacy	NOUN
hassl-3729	20	19	.	.	PUNCT
hassl-3729	21	1	this	this	PRON
hassl-3729	21	2	is	be	AUX
hassl-3729	21	3	a	a	DET
hassl-3729	21	4	rare	rare	ADJ
hassl-3729	21	5	and	and	CCONJ
hassl-3729	21	6	unique	unique	ADJ
hassl-3729	21	7	empirical	empirical	ADJ
hassl-3729	21	8	study	study	NOUN
hassl-3729	21	9	that	that	PRON
hassl-3729	21	10	examines	examine	VERB
hassl-3729	21	11	the	the	DET
hassl-3729	21	12	relationship	relationship	NOUN
hassl-3729	21	13	between	between	ADP
hassl-3729	21	14	financial	financial	ADJ
hassl-3729	21	15	reporting	reporting	NOUN
hassl-3729	21	16	quality	quality	NOUN
hassl-3729	21	17	and	and	CCONJ
hassl-3729	21	18	governance	governance	NOUN
hassl-3729	21	19	rules	rule	NOUN
hassl-3729	21	20	application	application	NOUN
hassl-3729	21	21	controls	control	NOUN
hassl-3729	21	22	(	(	PUNCT
hassl-3729	21	23	grac	grac	NOUN
hassl-3729	21	24	)	)	PUNCT
hassl-3729	21	25	and	and	CCONJ
hassl-3729	21	26	takes	take	VERB
hassl-3729	21	27	into	into	ADP
hassl-3729	21	28	account	account	NOUN
hassl-3729	21	29	both	both	CCONJ
hassl-3729	21	30	the	the	DET
hassl-3729	21	31	influence	influence	NOUN
hassl-3729	21	32	of	of	ADP
hassl-3729	21	33	grac	grac	NOUN
hassl-3729	21	34	on	on	ADP
hassl-3729	21	35	financial	financial	ADJ
hassl-3729	21	36	reporting	reporting	NOUN
hassl-3729	21	37	quality	quality	NOUN
hassl-3729	21	38	and	and	CCONJ
hassl-3729	21	39	the	the	DET
hassl-3729	21	40	moderating	moderate	VERB
hassl-3729	21	41	effect	effect	NOUN
hassl-3729	21	42	of	of	ADP
hassl-3729	21	43	accrual	accrual	ADJ
hassl-3729	21	44	basis	basis	NOUN
hassl-3729	21	45	application	application	NOUN
hassl-3729	21	46	controls	control	NOUN
hassl-3729	21	47	(	(	PUNCT
hassl-3729	21	48	abac	abac	ADJ
hassl-3729	21	49	)	)	PUNCT
hassl-3729	21	50	.	.	PUNCT
hassl-3729	22	1	contribution	contribution	NOUN
hassl-3729	22	2	/	/	SYM
hassl-3729	22	3	originality	originality	NOUN
hassl-3729	22	4	:	:	PUNCT
hassl-3729	22	5	this	this	DET
hassl-3729	22	6	study	study	NOUN
hassl-3729	22	7	is	be	AUX
hassl-3729	22	8	among	among	ADP
hassl-3729	22	9	a	a	DET
hassl-3729	22	10	limited	limited	ADJ
hassl-3729	22	11	set	set	NOUN
hassl-3729	22	12	of	of	ADP
hassl-3729	22	13	research	research	NOUN
hassl-3729	22	14	endeavors	endeavor	NOUN
hassl-3729	22	15	that	that	PRON
hassl-3729	22	16	employed	employ	VERB
hassl-3729	22	17	pls	pls	NOUN
hassl-3729	22	18	-	-	PUNCT
hassl-3729	22	19	sem	sem	NOUN
hassl-3729	22	20	to	to	PART
hassl-3729	22	21	examine	examine	VERB
hassl-3729	22	22	the	the	DET
hassl-3729	22	23	influence	influence	NOUN
hassl-3729	22	24	of	of	ADP
hassl-3729	22	25	governance	governance	NOUN
hassl-3729	22	26	norms	norm	NOUN
hassl-3729	22	27	and	and	CCONJ
hassl-3729	22	28	controls	control	NOUN
hassl-3729	22	29	on	on	ADP
hassl-3729	22	30	the	the	DET
hassl-3729	22	31	precision	precision	NOUN
hassl-3729	22	32	of	of	ADP
hassl-3729	22	33	financial	financial	ADJ
hassl-3729	22	34	reporting	reporting	NOUN
hassl-3729	22	35	.	.	PUNCT
hassl-3729	23	1	the	the	DET
hassl-3729	23	2	primary	primary	ADJ
hassl-3729	23	3	finding	finding	NOUN
hassl-3729	23	4	of	of	ADP
hassl-3729	23	5	the	the	DET
hassl-3729	23	6	paper	paper	NOUN
hassl-3729	23	7	is	be	AUX
hassl-3729	23	8	the	the	DET
hassl-3729	23	9	identification	identification	NOUN
hassl-3729	23	10	of	of	ADP
hassl-3729	23	11	a	a	DET
hassl-3729	23	12	direct	direct	ADJ
hassl-3729	23	13	relationship	relationship	NOUN
hassl-3729	23	14	between	between	ADP
hassl-3729	23	15	governance	governance	NOUN
hassl-3729	23	16	regulations	regulation	NOUN
hassl-3729	23	17	and	and	CCONJ
hassl-3729	23	18	the	the	DET
hassl-3729	23	19	implementation	implementation	NOUN
hassl-3729	23	20	of	of	ADP
hassl-3729	23	21	controls	control	NOUN
hassl-3729	23	22	to	to	PART
hassl-3729	23	23	ensure	ensure	VERB
hassl-3729	23	24	the	the	DET
hassl-3729	23	25	precision	precision	NOUN
hassl-3729	23	26	of	of	ADP
hassl-3729	23	27	financial	financial	ADJ
hassl-3729	23	28	reporting	reporting	NOUN
hassl-3729	23	29	.	.	PUNCT
hassl-3729	24	1	1	1	X
hassl-3729	24	2	.	.	X
hassl-3729	24	3	introduction	introduction	NOUN
hassl-3729	24	4	the	the	DET
hassl-3729	24	5	pressure	pressure	NOUN
hassl-3729	24	6	of	of	ADP
hassl-3729	24	7	globalization	globalization	NOUN
hassl-3729	24	8	,	,	PUNCT
hassl-3729	24	9	new	new	ADJ
hassl-3729	24	10	technologies	technology	NOUN
hassl-3729	24	11	and	and	CCONJ
hassl-3729	24	12	social	social	ADJ
hassl-3729	24	13	and	and	CCONJ
hassl-3729	24	14	cultural	cultural	ADJ
hassl-3729	24	15	environments	environment	NOUN
hassl-3729	24	16	encourages	encourage	VERB
hassl-3729	24	17	excellent	excellent	ADJ
hassl-3729	24	18	company	company	NOUN
hassl-3729	24	19	governance	governance	NOUN
hassl-3729	24	20	and	and	CCONJ
hassl-3729	24	21	promotes	promote	VERB
hassl-3729	24	22	financial	financial	ADJ
hassl-3729	24	23	information	information	NOUN
hassl-3729	24	24	transparency	transparency	NOUN
hassl-3729	24	25	.	.	PUNCT
hassl-3729	25	1	furthermore	furthermore	ADV
hassl-3729	25	2	,	,	PUNCT
hassl-3729	25	3	corporate	corporate	ADJ
hassl-3729	25	4	financial	financial	ADJ
hassl-3729	25	5	scandals	scandal	NOUN
hassl-3729	25	6	that	that	PRON
hassl-3729	25	7	have	have	AUX
hassl-3729	25	8	rocked	rock	VERB
hassl-3729	25	9	a	a	DET
hassl-3729	25	10	number	number	NOUN
hassl-3729	25	11	of	of	ADP
hassl-3729	25	12	businesses	business	NOUN
hassl-3729	25	13	(	(	PUNCT
hassl-3729	25	14	including	include	VERB
hassl-3729	25	15	enron	enron	PROPN
hassl-3729	25	16	and	and	CCONJ
hassl-3729	25	17	worldcom	worldcom	PROPN
hassl-3729	25	18	)	)	PUNCT
hassl-3729	25	19	have	have	AUX
hassl-3729	25	20	severely	severely	ADV
hassl-3729	25	21	affected	affect	VERB
hassl-3729	25	22	stakeholders	stakeholder	NOUN
hassl-3729	25	23	'	'	PART
hassl-3729	25	24	humanities	humanity	NOUN
hassl-3729	25	25	and	and	CCONJ
hassl-3729	25	26	social	social	ADJ
hassl-3729	25	27	sciences	science	NOUN
hassl-3729	25	28	letters	letter	NOUN
hassl-3729	25	29	2024	2024	NUM
hassl-3729	25	30	vol	vol	NOUN
hassl-3729	25	31	.	.	PROPN
hassl-3729	26	1	12	12	NUM
hassl-3729	26	2	,	,	PUNCT
hassl-3729	26	3	no	no	INTJ
hassl-3729	26	4	.	.	NOUN
hassl-3729	26	5	2	2	NUM
hassl-3729	26	6	,	,	PUNCT
hassl-3729	26	7	pp	pp	ADJ
hassl-3729	26	8	.	.	PUNCT
hassl-3729	27	1	345	345	NUM
hassl-3729	27	2	-	-	SYM
hassl-3729	27	3	364	364	NUM
hassl-3729	27	4	issn(e	issn(e	NOUN
hassl-3729	27	5	):	):	PUNCT
hassl-3729	27	6	2312	2312	NUM
hassl-3729	27	7	-	-	SYM
hassl-3729	27	8	4318	4318	NUM
hassl-3729	27	9	issn(p	issn(p	NUM
hassl-3729	27	10	):	):	PUNCT
hassl-3729	27	11	2312	2312	NUM
hassl-3729	27	12	-	-	SYM
hassl-3729	27	13	5659	5659	NUM
hassl-3729	27	14	doi	doi	NOUN
hassl-3729	27	15	:	:	PUNCT
hassl-3729	27	16	10.18488/73.v12i2.3729	10.18488/73.v12i2.3729	NUM
hassl-3729	27	17	©	©	PROPN
hassl-3729	27	18	2024	2024	NUM
hassl-3729	27	19	conscientia	conscientia	PROPN
hassl-3729	27	20	beam	beam	PROPN
hassl-3729	27	21	.	.	PUNCT
hassl-3729	28	1	all	all	DET
hassl-3729	28	2	rights	right	NOUN
hassl-3729	28	3	reserved	reserve	VERB
hassl-3729	28	4	.	.	PUNCT
hassl-3729	29	1	https://orcid.org/0000-0001-9247-2766	https://orcid.org/0000-0001-9247-2766	PROPN
hassl-3729	29	2	https://orcid.org/0000-0002-9695-2879	https://orcid.org/0000-0002-9695-2879	PROPN
hassl-3729	29	3	https://orcid.org/0000-0001-8873-9077	https://orcid.org/0000-0001-8873-9077	PROPN
hassl-3729	29	4	https://orcid.org/0000-0002-4230-8885	https://orcid.org/0000-0002-4230-8885	PROPN
hassl-3729	29	5	https://orcid.org/0009-0000-9188-9455	https://orcid.org/0009-0000-9188-9455	INTJ
hassl-3729	29	6	mailto:ibrahim_matri7@yahoo.com	mailto:ibrahim_matri7@yahoo.com	PROPN
hassl-3729	30	1	mailto:mabuazzam2016@gmail.com	mailto:mabuazzam2016@gmail.com	PROPN
hassl-3729	31	1	mailto:amomer@ju.edu.sa	mailto:amomer@ju.edu.sa	PROPN
hassl-3729	31	2	mailto:aalhebri@kku.edu.sa	mailto:aalhebri@kku.edu.sa	NOUN
hassl-3729	32	1	mailto:tkhtaha@ju.edu.sa	mailto:tkhtaha@ju.edu.sa	PROPN
hassl-3729	32	2	https://www.doi.org/10.18488/73.v12i2.3729	https://www.doi.org/10.18488/73.v12i2.3729	PROPN
hassl-3729	32	3	humanities	humanity	NOUN
hassl-3729	32	4	and	and	CCONJ
hassl-3729	32	5	social	social	ADJ
hassl-3729	32	6	sciences	science	NOUN
hassl-3729	32	7	letters	letter	NOUN
hassl-3729	32	8	,	,	PUNCT
hassl-3729	32	9	2024	2024	NUM
hassl-3729	32	10	,	,	PUNCT
hassl-3729	32	11	12(2	12(2	NUM
hassl-3729	32	12	):	):	PUNCT
hassl-3729	32	13	345	345	NUM
hassl-3729	32	14	-	-	SYM
hassl-3729	32	15	364	364	NUM
hassl-3729	32	16	346	346	NUM
hassl-3729	32	17	©	©	PROPN
hassl-3729	32	18	2024	2024	NUM
hassl-3729	32	19	conscientia	conscientia	PROPN
hassl-3729	32	20	beam	beam	PROPN
hassl-3729	32	21	.	.	PUNCT
hassl-3729	33	1	all	all	DET
hassl-3729	33	2	rights	right	NOUN
hassl-3729	33	3	reserved	reserve	VERB
hassl-3729	33	4	.	.	PUNCT
hassl-3729	34	1	behavior	behavior	NOUN
hassl-3729	34	2	and	and	CCONJ
hassl-3729	34	3	led	lead	VERB
hassl-3729	34	4	to	to	ADP
hassl-3729	34	5	a	a	DET
hassl-3729	34	6	crisis	crisis	NOUN
hassl-3729	34	7	of	of	ADP
hassl-3729	34	8	confidence	confidence	NOUN
hassl-3729	34	9	about	about	ADP
hassl-3729	34	10	the	the	DET
hassl-3729	34	11	accuracy	accuracy	NOUN
hassl-3729	34	12	of	of	ADP
hassl-3729	34	13	financial	financial	ADJ
hassl-3729	34	14	information	information	NOUN
hassl-3729	34	15	.	.	PUNCT
hassl-3729	35	1	the	the	DET
hassl-3729	35	2	main	main	ADJ
hassl-3729	35	3	cause	cause	NOUN
hassl-3729	35	4	of	of	ADP
hassl-3729	35	5	these	these	DET
hassl-3729	35	6	failures	failure	NOUN
hassl-3729	35	7	was	be	AUX
hassl-3729	35	8	the	the	DET
hassl-3729	35	9	inherent	inherent	ADJ
hassl-3729	35	10	conflict	conflict	NOUN
hassl-3729	35	11	of	of	ADP
hassl-3729	35	12	interest	interest	NOUN
hassl-3729	35	13	in	in	ADP
hassl-3729	35	14	the	the	DET
hassl-3729	35	15	agency	agency	NOUN
hassl-3729	35	16	relationship	relationship	NOUN
hassl-3729	35	17	between	between	ADP
hassl-3729	35	18	the	the	DET
hassl-3729	35	19	owners	owner	NOUN
hassl-3729	35	20	and	and	CCONJ
hassl-3729	35	21	managers	manager	NOUN
hassl-3729	35	22	.	.	PUNCT
hassl-3729	36	1	rules	rule	NOUN
hassl-3729	36	2	have	have	VERB
hassl-3729	36	3	to	to	PART
hassl-3729	36	4	be	be	AUX
hassl-3729	36	5	adopted	adopt	VERB
hassl-3729	36	6	in	in	ADP
hassl-3729	36	7	order	order	NOUN
hassl-3729	36	8	for	for	SCONJ
hassl-3729	36	9	the	the	DET
hassl-3729	36	10	government	government	NOUN
hassl-3729	36	11	to	to	PART
hassl-3729	36	12	control	control	VERB
hassl-3729	36	13	the	the	DET
hassl-3729	36	14	conduct	conduct	NOUN
hassl-3729	36	15	of	of	ADP
hassl-3729	36	16	all	all	DET
hassl-3729	36	17	parties	party	NOUN
hassl-3729	36	18	involved	involve	VERB
hassl-3729	36	19	in	in	ADP
hassl-3729	36	20	the	the	DET
hassl-3729	36	21	conflict	conflict	NOUN
hassl-3729	36	22	.	.	PUNCT
hassl-3729	37	1	a	a	DET
hassl-3729	37	2	relationship	relationship	NOUN
hassl-3729	37	3	between	between	ADP
hassl-3729	37	4	two	two	NUM
hassl-3729	37	5	parties	party	NOUN
hassl-3729	37	6	where	where	SCONJ
hassl-3729	37	7	one	one	NUM
hassl-3729	37	8	party	party	NOUN
hassl-3729	37	9	serves	serve	VERB
hassl-3729	37	10	as	as	ADP
hassl-3729	37	11	the	the	DET
hassl-3729	37	12	principal	principal	NOUN
hassl-3729	37	13	(	(	PUNCT
hassl-3729	37	14	such	such	ADJ
hassl-3729	37	15	as	as	ADP
hassl-3729	37	16	a	a	DET
hassl-3729	37	17	stockholder	stockholder	NOUN
hassl-3729	37	18	)	)	PUNCT
hassl-3729	37	19	and	and	CCONJ
hassl-3729	37	20	the	the	DET
hassl-3729	37	21	other	other	ADJ
hassl-3729	37	22	acts	act	NOUN
hassl-3729	37	23	as	as	ADP
hassl-3729	37	24	an	an	DET
hassl-3729	37	25	agent	agent	NOUN
hassl-3729	37	26	(	(	PUNCT
hassl-3729	37	27	such	such	ADJ
hassl-3729	37	28	as	as	ADP
hassl-3729	37	29	a	a	DET
hassl-3729	37	30	manager	manager	NOUN
hassl-3729	37	31	)	)	PUNCT
hassl-3729	37	32	on	on	ADP
hassl-3729	37	33	the	the	DET
hassl-3729	37	34	principal	principal	NOUN
hassl-3729	37	35	's	's	PART
hassl-3729	37	36	behalf	behalf	NOUN
hassl-3729	37	37	is	be	AUX
hassl-3729	37	38	referred	refer	VERB
hassl-3729	37	39	to	to	ADP
hassl-3729	37	40	as	as	ADP
hassl-3729	37	41	"	"	PUNCT
hassl-3729	37	42	an	an	DET
hassl-3729	37	43	agency	agency	NOUN
hassl-3729	37	44	"	"	PUNCT
hassl-3729	37	45	in	in	ADP
hassl-3729	37	46	general	general	ADJ
hassl-3729	37	47	(	(	PUNCT
hassl-3729	37	48	fama	fama	NOUN
hassl-3729	37	49	,	,	PUNCT
hassl-3729	37	50	1980	1980	NUM
hassl-3729	37	51	;	;	PUNCT
hassl-3729	37	52	fama	fama	PROPN
hassl-3729	37	53	&	&	CCONJ
hassl-3729	37	54	jensen	jensen	PROPN
hassl-3729	37	55	,	,	PUNCT
hassl-3729	37	56	1983	1983	NUM
hassl-3729	37	57	)	)	PUNCT
hassl-3729	37	58	.	.	PUNCT
hassl-3729	38	1	stakeholders	stakeholder	NOUN
hassl-3729	38	2	are	be	AUX
hassl-3729	38	3	becoming	become	VERB
hassl-3729	38	4	more	more	ADV
hassl-3729	38	5	critical	critical	ADJ
hassl-3729	38	6	of	of	ADP
hassl-3729	38	7	public	public	ADJ
hassl-3729	38	8	sector	sector	NOUN
hassl-3729	38	9	financial	financial	ADJ
hassl-3729	38	10	reporting	reporting	NOUN
hassl-3729	38	11	(	(	PUNCT
hassl-3729	38	12	fr	fr	NOUN
hassl-3729	38	13	)	)	PUNCT
hassl-3729	38	14	due	due	ADP
hassl-3729	38	15	to	to	ADP
hassl-3729	38	16	the	the	DET
hassl-3729	38	17	financial	financial	ADJ
hassl-3729	38	18	crisis	crisis	NOUN
hassl-3729	38	19	,	,	PUNCT
hassl-3729	38	20	globalization	globalization	NOUN
hassl-3729	38	21	and	and	CCONJ
hassl-3729	38	22	corporate	corporate	ADJ
hassl-3729	38	23	non	non	ADJ
hassl-3729	38	24	-	-	ADJ
hassl-3729	38	25	financial	financial	ADJ
hassl-3729	38	26	information	information	NOUN
hassl-3729	38	27	disclosure	disclosure	NOUN
hassl-3729	38	28	(	(	PUNCT
hassl-3729	38	29	arvidsson	arvidsson	NOUN
hassl-3729	38	30	,	,	PUNCT
hassl-3729	38	31	2011	2011	NUM
hassl-3729	38	32	)	)	PUNCT
hassl-3729	38	33	.	.	PUNCT
hassl-3729	39	1	financial	financial	ADJ
hassl-3729	39	2	reporting	reporting	NOUN
hassl-3729	39	3	(	(	PUNCT
hassl-3729	39	4	fr	fr	NOUN
hassl-3729	39	5	)	)	PUNCT
hassl-3729	39	6	is	be	AUX
hassl-3729	39	7	one	one	NUM
hassl-3729	39	8	of	of	ADP
hassl-3729	39	9	the	the	DET
hassl-3729	39	10	key	key	ADJ
hassl-3729	39	11	pillars	pillar	NOUN
hassl-3729	39	12	of	of	ADP
hassl-3729	39	13	the	the	DET
hassl-3729	39	14	public	public	ADJ
hassl-3729	39	15	sector	sector	NOUN
hassl-3729	39	16	's	's	PART
hassl-3729	39	17	ability	ability	NOUN
hassl-3729	39	18	to	to	PART
hassl-3729	39	19	compete	compete	VERB
hassl-3729	39	20	in	in	ADP
hassl-3729	39	21	an	an	DET
hassl-3729	39	22	increasingly	increasingly	ADV
hassl-3729	39	23	competitive	competitive	ADJ
hassl-3729	39	24	global	global	ADJ
hassl-3729	39	25	marketplace	marketplace	NOUN
hassl-3729	39	26	.	.	PUNCT
hassl-3729	40	1	in	in	ADP
hassl-3729	40	2	the	the	DET
hassl-3729	40	3	context	context	NOUN
hassl-3729	40	4	of	of	ADP
hassl-3729	40	5	government	government	NOUN
hassl-3729	40	6	organisations	organisation	NOUN
hassl-3729	40	7	,	,	PUNCT
hassl-3729	40	8	"	"	PUNCT
hassl-3729	40	9	public	public	ADJ
hassl-3729	40	10	accountability	accountability	NOUN
hassl-3729	40	11	"	"	PUNCT
hassl-3729	40	12	refers	refer	VERB
hassl-3729	40	13	to	to	ADP
hassl-3729	40	14	providing	provide	VERB
hassl-3729	40	15	information	information	NOUN
hassl-3729	40	16	and	and	CCONJ
hassl-3729	40	17	revealing	reveal	VERB
hassl-3729	40	18	financial	financial	ADJ
hassl-3729	40	19	operations	operation	NOUN
hassl-3729	40	20	and	and	CCONJ
hassl-3729	40	21	performance	performance	NOUN
hassl-3729	40	22	to	to	ADP
hassl-3729	40	23	parties	party	NOUN
hassl-3729	40	24	interested	interested	ADJ
hassl-3729	40	25	in	in	ADP
hassl-3729	40	26	the	the	DET
hassl-3729	40	27	report	report	NOUN
hassl-3729	40	28	(	(	PUNCT
hassl-3729	40	29	mardiasmo	mardiasmo	NOUN
hassl-3729	40	30	,	,	PUNCT
hassl-3729	40	31	2018	2018	NUM
hassl-3729	40	32	)	)	PUNCT
hassl-3729	40	33	.	.	PUNCT
hassl-3729	41	1	both	both	CCONJ
hassl-3729	41	2	public	public	ADJ
hassl-3729	41	3	and	and	CCONJ
hassl-3729	41	4	private	private	ADJ
hassl-3729	41	5	businesses	business	NOUN
hassl-3729	41	6	are	be	AUX
hassl-3729	41	7	interested	interested	ADJ
hassl-3729	41	8	in	in	ADP
hassl-3729	41	9	financial	financial	ADJ
hassl-3729	41	10	reporting	reporting	NOUN
hassl-3729	41	11	quality	quality	NOUN
hassl-3729	41	12	(	(	PUNCT
hassl-3729	41	13	frq	frq	PROPN
hassl-3729	41	14	)	)	PUNCT
hassl-3729	41	15	.	.	PUNCT
hassl-3729	42	1	processes	process	NOUN
hassl-3729	42	2	and	and	CCONJ
hassl-3729	42	3	laws	law	NOUN
hassl-3729	42	4	should	should	AUX
hassl-3729	42	5	be	be	AUX
hassl-3729	42	6	put	put	VERB
hassl-3729	42	7	in	in	ADP
hassl-3729	42	8	place	place	NOUN
hassl-3729	42	9	to	to	PART
hassl-3729	42	10	improve	improve	VERB
hassl-3729	42	11	frq	frq	VERB
hassl-3729	42	12	at	at	ADP
hassl-3729	42	13	public	public	ADJ
hassl-3729	42	14	institutions	institution	NOUN
hassl-3729	42	15	.	.	PUNCT
hassl-3729	43	1	internal	internal	ADJ
hassl-3729	43	2	and	and	CCONJ
hassl-3729	43	3	external	external	ADJ
hassl-3729	43	4	monitoring	monitoring	NOUN
hassl-3729	43	5	methods	method	NOUN
hassl-3729	43	6	play	play	VERB
hassl-3729	43	7	a	a	DET
hassl-3729	43	8	part	part	NOUN
hassl-3729	43	9	in	in	ADP
hassl-3729	43	10	preserving	preserve	VERB
hassl-3729	43	11	frq	frq	PROPN
hassl-3729	43	12	according	accord	VERB
hassl-3729	43	13	to	to	ADP
hassl-3729	43	14	agency	agency	NOUN
hassl-3729	43	15	theory	theory	NOUN
hassl-3729	43	16	and	and	CCONJ
hassl-3729	43	17	earlier	early	ADJ
hassl-3729	43	18	study	study	NOUN
hassl-3729	43	19	done	do	VERB
hassl-3729	43	20	in	in	ADP
hassl-3729	43	21	the	the	DET
hassl-3729	43	22	private	private	ADJ
hassl-3729	43	23	sector	sector	NOUN
hassl-3729	43	24	(	(	PUNCT
hassl-3729	43	25	pham	pham	PROPN
hassl-3729	43	26	,	,	PUNCT
hassl-3729	43	27	truong	truong	PROPN
hassl-3729	43	28	,	,	PUNCT
hassl-3729	43	29	ho	ho	PROPN
hassl-3729	43	30	,	,	PUNCT
hassl-3729	43	31	&	&	CCONJ
hassl-3729	43	32	nguyen	nguyen	NOUN
hassl-3729	43	33	,	,	PUNCT
hassl-3729	43	34	2022	2022	NUM
hassl-3729	43	35	)	)	PUNCT
hassl-3729	43	36	.	.	PUNCT
hassl-3729	44	1	according	accord	VERB
hassl-3729	44	2	to	to	ADP
hassl-3729	44	3	krambia	krambia	PROPN
hassl-3729	44	4	-	-	PUNCT
hassl-3729	44	5	kapardis	kapardis	PROPN
hassl-3729	44	6	,	,	PUNCT
hassl-3729	44	7	clark	clark	NOUN
hassl-3729	44	8	,	,	PUNCT
hassl-3729	44	9	and	and	CCONJ
hassl-3729	44	10	zopiatis	zopiatis	PROPN
hassl-3729	44	11	(	(	PUNCT
hassl-3729	44	12	2016	2016	NUM
hassl-3729	44	13	)	)	PUNCT
hassl-3729	44	14	and	and	CCONJ
hassl-3729	44	15	pham	pham	PROPN
hassl-3729	44	16	,	,	PUNCT
hassl-3729	44	17	ho	ho	PROPN
hassl-3729	44	18	,	,	PUNCT
hassl-3729	44	19	nguyen	nguyen	PROPN
hassl-3729	44	20	,	,	PUNCT
hassl-3729	44	21	pham	pham	PROPN
hassl-3729	44	22	,	,	PUNCT
hassl-3729	44	23	and	and	CCONJ
hassl-3729	44	24	bui	bui	NOUN
hassl-3729	44	25	(	(	PUNCT
hassl-3729	44	26	2023	2023	NUM
hassl-3729	44	27	)	)	PUNCT
hassl-3729	44	28	,	,	PUNCT
hassl-3729	44	29	the	the	DET
hassl-3729	44	30	firm	firm	NOUN
hassl-3729	44	31	's	's	PART
hassl-3729	44	32	adoption	adoption	NOUN
hassl-3729	44	33	of	of	ADP
hassl-3729	44	34	internal	internal	ADJ
hassl-3729	44	35	monitoring	monitoring	NOUN
hassl-3729	44	36	measures	measure	NOUN
hassl-3729	44	37	limits	limit	VERB
hassl-3729	44	38	the	the	DET
hassl-3729	44	39	use	use	NOUN
hassl-3729	44	40	of	of	ADP
hassl-3729	44	41	accounting	accounting	NOUN
hassl-3729	44	42	tools	tool	NOUN
hassl-3729	44	43	for	for	ADP
hassl-3729	44	44	self	self	NOUN
hassl-3729	44	45	-	-	PUNCT
hassl-3729	44	46	interested	interested	ADJ
hassl-3729	44	47	conduct	conduct	NOUN
hassl-3729	44	48	on	on	ADP
hassl-3729	44	49	the	the	DET
hassl-3729	44	50	part	part	NOUN
hassl-3729	44	51	of	of	ADP
hassl-3729	44	52	the	the	DET
hassl-3729	44	53	leaders	leader	NOUN
hassl-3729	44	54	in	in	ADP
hassl-3729	44	55	the	the	DET
hassl-3729	44	56	context	context	NOUN
hassl-3729	44	57	of	of	ADP
hassl-3729	44	58	asymmetric	asymmetric	ADJ
hassl-3729	44	59	knowledge	knowledge	NOUN
hassl-3729	44	60	.	.	PUNCT
hassl-3729	45	1	studies	study	NOUN
hassl-3729	45	2	on	on	ADP
hassl-3729	45	3	the	the	DET
hassl-3729	45	4	operation	operation	NOUN
hassl-3729	45	5	of	of	ADP
hassl-3729	45	6	frq	frq	ADJ
hassl-3729	45	7	supervisory	supervisory	ADJ
hassl-3729	45	8	systems	system	NOUN
hassl-3729	45	9	in	in	ADP
hassl-3729	45	10	public	public	ADJ
hassl-3729	45	11	firms	firm	NOUN
hassl-3729	45	12	are	be	AUX
hassl-3729	45	13	scarce	scarce	ADJ
hassl-3729	45	14	in	in	ADP
hassl-3729	45	15	contrast	contrast	NOUN
hassl-3729	45	16	to	to	ADP
hassl-3729	45	17	research	research	NOUN
hassl-3729	45	18	conducted	conduct	VERB
hassl-3729	45	19	in	in	ADP
hassl-3729	45	20	the	the	DET
hassl-3729	45	21	private	private	ADJ
hassl-3729	45	22	sector	sector	NOUN
hassl-3729	45	23	.	.	PUNCT
hassl-3729	46	1	academic	academic	ADJ
hassl-3729	46	2	research	research	NOUN
hassl-3729	46	3	has	have	AUX
hassl-3729	46	4	n't	not	PART
hassl-3729	46	5	paid	pay	VERB
hassl-3729	46	6	much	much	ADJ
hassl-3729	46	7	attention	attention	NOUN
hassl-3729	46	8	to	to	ADP
hassl-3729	46	9	how	how	SCONJ
hassl-3729	46	10	independent	independent	ADJ
hassl-3729	46	11	audits	audits	NOUN
hassl-3729	46	12	(	(	PUNCT
hassl-3729	46	13	ina	ina	PROPN
hassl-3729	46	14	)	)	PUNCT
hassl-3729	46	15	affect	affect	VERB
hassl-3729	46	16	frq	frq	VERB
hassl-3729	46	17	in	in	ADP
hassl-3729	46	18	particular	particular	ADJ
hassl-3729	46	19	(	(	PUNCT
hassl-3729	46	20	pham	pham	PROPN
hassl-3729	46	21	et	et	PROPN
hassl-3729	46	22	al	al	PROPN
hassl-3729	46	23	.	.	PROPN
hassl-3729	46	24	,	,	PUNCT
hassl-3729	46	25	2022	2022	NUM
hassl-3729	46	26	)	)	PUNCT
hassl-3729	46	27	.	.	PUNCT
hassl-3729	47	1	according	accord	VERB
hassl-3729	47	2	to	to	ADP
hassl-3729	47	3	global	global	ADJ
hassl-3729	47	4	fraud	fraud	NOUN
hassl-3729	47	5	research	research	NOUN
hassl-3729	47	6	carried	carry	VERB
hassl-3729	47	7	out	out	ADP
hassl-3729	47	8	in	in	ADP
hassl-3729	47	9	2016	2016	NUM
hassl-3729	47	10	by	by	ADP
hassl-3729	47	11	the	the	DET
hassl-3729	47	12	association	association	NOUN
hassl-3729	47	13	of	of	ADP
hassl-3729	47	14	certified	certify	VERB
hassl-3729	47	15	fraud	fraud	NOUN
hassl-3729	47	16	examiners	examiner	NOUN
hassl-3729	47	17	,	,	PUNCT
hassl-3729	47	18	the	the	DET
hassl-3729	47	19	public	public	ADJ
hassl-3729	47	20	sector	sector	NOUN
hassl-3729	47	21	has	have	VERB
hassl-3729	47	22	the	the	DET
hassl-3729	47	23	second	second	ADV
hassl-3729	47	24	-	-	PUNCT
hassl-3729	47	25	highest	high	ADJ
hassl-3729	47	26	representation	representation	NOUN
hassl-3729	47	27	after	after	ADP
hassl-3729	47	28	the	the	DET
hassl-3729	47	29	banking	banking	NOUN
hassl-3729	47	30	and	and	CCONJ
hassl-3729	47	31	financial	financial	ADJ
hassl-3729	47	32	services	service	NOUN
hassl-3729	47	33	industries	industry	NOUN
hassl-3729	47	34	,	,	PUNCT
hassl-3729	47	35	according	accord	VERB
hassl-3729	47	36	to	to	ADP
hassl-3729	47	37	the	the	DET
hassl-3729	47	38	world	world	PROPN
hassl-3729	47	39	bank	bank	PROPN
hassl-3729	47	40	's	's	PART
hassl-3729	47	41	2017	2017	NUM
hassl-3729	47	42	report	report	NOUN
hassl-3729	47	43	.	.	PUNCT
hassl-3729	48	1	these	these	DET
hassl-3729	48	2	infractions	infraction	NOUN
hassl-3729	48	3	often	often	ADV
hassl-3729	48	4	include	include	VERB
hassl-3729	48	5	manipulations	manipulation	NOUN
hassl-3729	48	6	in	in	ADP
hassl-3729	48	7	accounting	accounting	NOUN
hassl-3729	48	8	or	or	CCONJ
hassl-3729	48	9	reporting	reporting	NOUN
hassl-3729	48	10	as	as	ADV
hassl-3729	48	11	well	well	ADV
hassl-3729	48	12	as	as	ADP
hassl-3729	48	13	other	other	ADJ
hassl-3729	48	14	accounting	accounting	NOUN
hassl-3729	48	15	irregularities	irregularity	NOUN
hassl-3729	48	16	.	.	PUNCT
hassl-3729	49	1	as	as	ADP
hassl-3729	49	2	a	a	DET
hassl-3729	49	3	result	result	NOUN
hassl-3729	49	4	,	,	PUNCT
hassl-3729	49	5	it	it	PRON
hassl-3729	49	6	is	be	AUX
hassl-3729	49	7	now	now	ADV
hassl-3729	49	8	crucial	crucial	ADJ
hassl-3729	49	9	to	to	PART
hassl-3729	49	10	get	get	VERB
hassl-3729	49	11	additional	additional	ADJ
hassl-3729	49	12	knowledge	knowledge	NOUN
hassl-3729	49	13	about	about	ADP
hassl-3729	49	14	the	the	DET
hassl-3729	49	15	frq	frq	PROPN
hassl-3729	49	16	features	feature	NOUN
hassl-3729	49	17	in	in	ADP
hassl-3729	49	18	these	these	DET
hassl-3729	49	19	units	unit	NOUN
hassl-3729	49	20	with	with	ADP
hassl-3729	49	21	a	a	DET
hassl-3729	49	22	specific	specific	ADJ
hassl-3729	49	23	theoretical	theoretical	ADJ
hassl-3729	49	24	foundation	foundation	NOUN
hassl-3729	49	25	(	(	PUNCT
hassl-3729	49	26	pham	pham	PROPN
hassl-3729	49	27	et	et	PROPN
hassl-3729	49	28	al	al	PROPN
hassl-3729	49	29	.	.	PROPN
hassl-3729	49	30	,	,	PUNCT
hassl-3729	49	31	2022	2022	NUM
hassl-3729	49	32	)	)	PUNCT
hassl-3729	49	33	.	.	PUNCT
hassl-3729	50	1	one	one	NUM
hassl-3729	50	2	of	of	ADP
hassl-3729	50	3	the	the	DET
hassl-3729	50	4	information	information	NOUN
hassl-3729	50	5	channels	channel	NOUN
hassl-3729	50	6	listed	list	VERB
hassl-3729	50	7	companies	company	NOUN
hassl-3729	50	8	are	be	AUX
hassl-3729	50	9	expected	expect	VERB
hassl-3729	50	10	to	to	PART
hassl-3729	50	11	make	make	VERB
hassl-3729	50	12	available	available	ADJ
hassl-3729	50	13	on	on	ADP
hassl-3729	50	14	the	the	DET
hassl-3729	50	15	stock	stock	NOUN
hassl-3729	50	16	market	market	NOUN
hassl-3729	50	17	are	be	AUX
hassl-3729	50	18	financial	financial	ADJ
hassl-3729	50	19	statements	statement	NOUN
hassl-3729	50	20	.	.	PUNCT
hassl-3729	51	1	expectations	expectation	NOUN
hassl-3729	51	2	and	and	CCONJ
hassl-3729	51	3	reality	reality	NOUN
hassl-3729	51	4	still	still	ADV
hassl-3729	51	5	differ	differ	VERB
hassl-3729	51	6	significantly	significantly	ADV
hassl-3729	51	7	when	when	SCONJ
hassl-3729	51	8	it	it	PRON
hassl-3729	51	9	comes	come	VERB
hassl-3729	51	10	to	to	ADP
hassl-3729	51	11	how	how	SCONJ
hassl-3729	51	12	information	information	NOUN
hassl-3729	51	13	is	be	AUX
hassl-3729	51	14	presented	present	VERB
hassl-3729	51	15	and	and	CCONJ
hassl-3729	51	16	made	make	VERB
hassl-3729	51	17	available	available	ADJ
hassl-3729	51	18	to	to	PART
hassl-3729	51	19	meet	meet	VERB
hassl-3729	51	20	user	user	NOUN
hassl-3729	51	21	needs	need	NOUN
hassl-3729	51	22	.	.	PUNCT
hassl-3729	52	1	the	the	DET
hassl-3729	52	2	development	development	NOUN
hassl-3729	52	3	,	,	PUNCT
hassl-3729	52	4	presentation	presentation	NOUN
hassl-3729	52	5	and	and	CCONJ
hassl-3729	52	6	disclosure	disclosure	NOUN
hassl-3729	52	7	processes	process	NOUN
hassl-3729	52	8	of	of	ADP
hassl-3729	52	9	listed	list	VERB
hassl-3729	52	10	businesses	business	NOUN
hassl-3729	52	11	must	must	AUX
hassl-3729	52	12	be	be	AUX
hassl-3729	52	13	successful	successful	ADJ
hassl-3729	52	14	for	for	ADP
hassl-3729	52	15	frq	frq	VERB
hassl-3729	52	16	to	to	PART
hassl-3729	52	17	operate	operate	VERB
hassl-3729	52	18	as	as	ADP
hassl-3729	52	19	intended	intend	VERB
hassl-3729	52	20	(	(	PUNCT
hassl-3729	52	21	phuong	phuong	PROPN
hassl-3729	52	22	&	&	CCONJ
hassl-3729	52	23	hung	hung	PROPN
hassl-3729	52	24	,	,	PUNCT
hassl-3729	52	25	2020	2020	NUM
hassl-3729	52	26	)	)	PUNCT
hassl-3729	52	27	.	.	PUNCT
hassl-3729	53	1	today	today	NOUN
hassl-3729	53	2	's	's	PART
hassl-3729	53	3	researchers	researcher	NOUN
hassl-3729	53	4	take	take	VERB
hassl-3729	53	5	a	a	DET
hassl-3729	53	6	variety	variety	NOUN
hassl-3729	53	7	of	of	ADP
hassl-3729	53	8	angles	angle	NOUN
hassl-3729	53	9	when	when	SCONJ
hassl-3729	53	10	approaching	approach	VERB
hassl-3729	53	11	the	the	DET
hassl-3729	53	12	idea	idea	NOUN
hassl-3729	53	13	and	and	CCONJ
hassl-3729	53	14	assessment	assessment	NOUN
hassl-3729	53	15	of	of	ADP
hassl-3729	53	16	frq	frq	PROPN
hassl-3729	53	17	.	.	PUNCT
hassl-3729	54	1	most	most	ADJ
hassl-3729	54	2	research	research	NOUN
hassl-3729	54	3	has	have	AUX
hassl-3729	54	4	examined	examine	VERB
hassl-3729	54	5	frq	frq	VERB
hassl-3729	54	6	indirectly	indirectly	ADV
hassl-3729	54	7	by	by	ADP
hassl-3729	54	8	accounting	account	VERB
hassl-3729	54	9	for	for	ADP
hassl-3729	54	10	behaviours	behaviour	NOUN
hassl-3729	54	11	such	such	ADJ
hassl-3729	54	12	as	as	ADP
hassl-3729	54	13	earnings	earning	NOUN
hassl-3729	54	14	management	management	NOUN
hassl-3729	54	15	(	(	PUNCT
hassl-3729	54	16	em	em	NOUN
hassl-3729	54	17	)	)	PUNCT
hassl-3729	54	18	,	,	PUNCT
hassl-3729	54	19	financial	financial	ADJ
hassl-3729	54	20	restatement	restatement	NOUN
hassl-3729	54	21	and	and	CCONJ
hassl-3729	54	22	financial	financial	ADJ
hassl-3729	54	23	statement	statement	NOUN
hassl-3729	54	24	fraud	fraud	NOUN
hassl-3729	54	25	(	(	PUNCT
hassl-3729	54	26	francis	francis	PROPN
hassl-3729	54	27	,	,	PUNCT
hassl-3729	54	28	schipper	schipper	PROPN
hassl-3729	54	29	,	,	PUNCT
hassl-3729	54	30	&	&	CCONJ
hassl-3729	54	31	vincent	vincent	PROPN
hassl-3729	54	32	,	,	PUNCT
hassl-3729	54	33	2003	2003	NUM
hassl-3729	54	34	)	)	PUNCT
hassl-3729	54	35	.	.	PUNCT
hassl-3729	55	1	financial	financial	ADJ
hassl-3729	55	2	data	datum	NOUN
hassl-3729	55	3	is	be	AUX
hassl-3729	55	4	the	the	DET
hassl-3729	55	5	frq	frq	NOUN
hassl-3729	55	6	's	's	PART
hassl-3729	55	7	main	main	ADJ
hassl-3729	55	8	consideration	consideration	NOUN
hassl-3729	55	9	(	(	PUNCT
hassl-3729	55	10	cohen	cohen	NOUN
hassl-3729	55	11	,	,	PUNCT
hassl-3729	55	12	krishnamoorthy	krishnamoorthy	ADJ
hassl-3729	55	13	,	,	PUNCT
hassl-3729	55	14	&	&	CCONJ
hassl-3729	55	15	wright	wright	PROPN
hassl-3729	55	16	,	,	PUNCT
hassl-3729	55	17	2004	2004	NUM
hassl-3729	55	18	)	)	PUNCT
hassl-3729	55	19	.	.	PUNCT
hassl-3729	56	1	the	the	DET
hassl-3729	56	2	connection	connection	NOUN
hassl-3729	56	3	between	between	ADP
hassl-3729	56	4	corporate	corporate	ADJ
hassl-3729	56	5	governance	governance	NOUN
hassl-3729	56	6	(	(	PUNCT
hassl-3729	56	7	cg	cg	NOUN
hassl-3729	56	8	)	)	PUNCT
hassl-3729	56	9	and	and	CCONJ
hassl-3729	56	10	business	business	NOUN
hassl-3729	56	11	performance	performance	NOUN
hassl-3729	56	12	has	have	AUX
hassl-3729	56	13	been	be	AUX
hassl-3729	56	14	supported	support	VERB
hassl-3729	56	15	by	by	ADP
hassl-3729	56	16	several	several	ADJ
hassl-3729	56	17	studies	study	NOUN
hassl-3729	56	18	(	(	PUNCT
hassl-3729	56	19	merendino	merendino	PROPN
hassl-3729	56	20	&	&	CCONJ
hassl-3729	56	21	melville	melville	PROPN
hassl-3729	56	22	,	,	PUNCT
hassl-3729	56	23	2019	2019	NUM
hassl-3729	56	24	)	)	PUNCT
hassl-3729	56	25	.	.	PUNCT
hassl-3729	57	1	but	but	CCONJ
hassl-3729	57	2	even	even	ADV
hassl-3729	57	3	though	though	SCONJ
hassl-3729	57	4	these	these	DET
hassl-3729	57	5	studies	study	NOUN
hassl-3729	57	6	show	show	VERB
hassl-3729	57	7	how	how	SCONJ
hassl-3729	57	8	cg	cg	NOUN
hassl-3729	57	9	affects	affect	VERB
hassl-3729	57	10	the	the	DET
hassl-3729	57	11	qfr	qfr	NOUN
hassl-3729	57	12	,	,	PUNCT
hassl-3729	57	13	there	there	PRON
hassl-3729	57	14	has	have	AUX
hassl-3729	57	15	not	not	PART
hassl-3729	57	16	been	be	AUX
hassl-3729	57	17	much	much	ADJ
hassl-3729	57	18	,	,	PUNCT
hassl-3729	57	19	if	if	SCONJ
hassl-3729	57	20	any	any	PRON
hassl-3729	57	21	,	,	PUNCT
hassl-3729	57	22	research	research	NOUN
hassl-3729	57	23	done	do	VERB
hassl-3729	57	24	on	on	ADP
hassl-3729	57	25	cg	cg	NOUN
hassl-3729	57	26	aspects	aspect	NOUN
hassl-3729	57	27	.	.	PUNCT
hassl-3729	58	1	however	however	ADV
hassl-3729	58	2	,	,	PUNCT
hassl-3729	58	3	there	there	PRON
hassl-3729	58	4	are	be	VERB
hassl-3729	58	5	not	not	PART
hassl-3729	58	6	many	many	ADJ
hassl-3729	58	7	significant	significant	ADJ
hassl-3729	58	8	differences	difference	NOUN
hassl-3729	58	9	between	between	ADP
hassl-3729	58	10	the	the	DET
hassl-3729	58	11	public	public	ADJ
hassl-3729	58	12	and	and	CCONJ
hassl-3729	58	13	private	private	ADJ
hassl-3729	58	14	sectors	sector	NOUN
hassl-3729	58	15	'	'	PART
hassl-3729	58	16	cg	cg	NOUN
hassl-3729	58	17	models	model	NOUN
hassl-3729	58	18	(	(	PUNCT
hassl-3729	58	19	matei	matei	NOUN
hassl-3729	58	20	&	&	CCONJ
hassl-3729	58	21	drumasu	drumasu	PROPN
hassl-3729	58	22	,	,	PUNCT
hassl-3729	58	23	2015	2015	NUM
hassl-3729	58	24	)	)	PUNCT
hassl-3729	58	25	.	.	PUNCT
hassl-3729	59	1	similar	similar	ADJ
hassl-3729	59	2	to	to	ADP
hassl-3729	59	3	how	how	SCONJ
hassl-3729	59	4	cg	cg	NOUN
hassl-3729	59	5	in	in	ADP
hassl-3729	59	6	the	the	DET
hassl-3729	59	7	early	early	ADJ
hassl-3729	59	8	1990s	1990	NOUN
hassl-3729	59	9	in	in	ADP
hassl-3729	59	10	the	the	DET
hassl-3729	59	11	private	private	ADJ
hassl-3729	59	12	sector	sector	NOUN
hassl-3729	59	13	sought	seek	VERB
hassl-3729	59	14	to	to	PART
hassl-3729	59	15	enhance	enhance	VERB
hassl-3729	59	16	corporate	corporate	ADJ
hassl-3729	59	17	management	management	NOUN
hassl-3729	59	18	,	,	PUNCT
hassl-3729	59	19	increase	increase	VERB
hassl-3729	59	20	accountability	accountability	NOUN
hassl-3729	59	21	and	and	CCONJ
hassl-3729	59	22	transparency	transparency	NOUN
hassl-3729	59	23	and	and	CCONJ
hassl-3729	59	24	do	do	VERB
hassl-3729	59	25	so	so	ADV
hassl-3729	59	26	in	in	ADP
hassl-3729	59	27	order	order	NOUN
hassl-3729	59	28	to	to	PART
hassl-3729	59	29	regain	regain	VERB
hassl-3729	59	30	citizens	citizen	NOUN
hassl-3729	59	31	'	'	PART
hassl-3729	59	32	trust	trust	NOUN
hassl-3729	59	33	(	(	PUNCT
hassl-3729	59	34	matei	matei	NOUN
hassl-3729	59	35	&	&	CCONJ
hassl-3729	59	36	drumasu	drumasu	PROPN
hassl-3729	59	37	,	,	PUNCT
hassl-3729	59	38	2015	2015	NUM
hassl-3729	59	39	)	)	PUNCT
hassl-3729	59	40	.	.	PUNCT
hassl-3729	60	1	according	accord	VERB
hassl-3729	60	2	to	to	ADP
hassl-3729	60	3	cohen	cohen	PROPN
hassl-3729	60	4	et	et	PROPN
hassl-3729	60	5	al	al	PROPN
hassl-3729	60	6	.	.	PROPN
hassl-3729	61	1	(	(	PUNCT
hassl-3729	61	2	2004	2004	NUM
hassl-3729	61	3	)	)	PUNCT
hassl-3729	61	4	,	,	PUNCT
hassl-3729	61	5	the	the	DET
hassl-3729	61	6	assurance	assurance	NOUN
hassl-3729	61	7	of	of	ADP
hassl-3729	61	8	the	the	DET
hassl-3729	61	9	frq	frq	PROPN
hassl-3729	61	10	process	process	NOUN
hassl-3729	61	11	is	be	AUX
hassl-3729	61	12	one	one	NUM
hassl-3729	61	13	of	of	ADP
hassl-3729	61	14	the	the	DET
hassl-3729	61	15	most	most	ADV
hassl-3729	61	16	important	important	ADJ
hassl-3729	61	17	tasks	task	NOUN
hassl-3729	61	18	that	that	PRON
hassl-3729	61	19	cg	cg	NOUN
hassl-3729	61	20	may	may	AUX
hassl-3729	61	21	carry	carry	VERB
hassl-3729	61	22	out	out	ADP
hassl-3729	61	23	.	.	PUNCT
hassl-3729	62	1	according	accord	VERB
hassl-3729	62	2	to	to	ADP
hassl-3729	62	3	fama	fama	PROPN
hassl-3729	62	4	and	and	CCONJ
hassl-3729	62	5	jensen	jensen	PROPN
hassl-3729	62	6	(	(	PUNCT
hassl-3729	62	7	1983	1983	NUM
hassl-3729	62	8	)	)	PUNCT
hassl-3729	62	9	,	,	PUNCT
hassl-3729	62	10	independent	independent	ADJ
hassl-3729	62	11	directors	director	NOUN
hassl-3729	62	12	are	be	AUX
hassl-3729	62	13	an	an	DET
hassl-3729	62	14	essential	essential	ADJ
hassl-3729	62	15	part	part	NOUN
hassl-3729	62	16	of	of	ADP
hassl-3729	62	17	a	a	DET
hassl-3729	62	18	board	board	NOUN
hassl-3729	62	19	's	's	PART
hassl-3729	62	20	ability	ability	NOUN
hassl-3729	62	21	to	to	PART
hassl-3729	62	22	properly	properly	ADV
hassl-3729	62	23	monitor	monitor	VERB
hassl-3729	62	24	management	management	NOUN
hassl-3729	62	25	behavior	behavior	NOUN
hassl-3729	62	26	.	.	PUNCT
hassl-3729	63	1	monitoring	monitor	VERB
hassl-3729	63	2	activities	activity	NOUN
hassl-3729	63	3	is	be	AUX
hassl-3729	63	4	one	one	NUM
hassl-3729	63	5	of	of	ADP
hassl-3729	63	6	the	the	DET
hassl-3729	63	7	main	main	ADJ
hassl-3729	63	8	duties	duty	NOUN
hassl-3729	63	9	of	of	ADP
hassl-3729	63	10	independent	independent	ADJ
hassl-3729	63	11	directors	director	NOUN
hassl-3729	63	12	who	who	PRON
hassl-3729	63	13	are	be	AUX
hassl-3729	63	14	crucial	crucial	ADJ
hassl-3729	63	15	in	in	ADP
hassl-3729	63	16	controlling	control	VERB
hassl-3729	63	17	the	the	DET
hassl-3729	63	18	financial	financial	ADJ
hassl-3729	63	19	reporting	reporting	NOUN
hassl-3729	63	20	process	process	NOUN
hassl-3729	63	21	(	(	PUNCT
hassl-3729	63	22	anderson	anderson	PROPN
hassl-3729	63	23	,	,	PUNCT
hassl-3729	63	24	mansi	mansi	PROPN
hassl-3729	63	25	,	,	PUNCT
hassl-3729	63	26	&	&	CCONJ
hassl-3729	63	27	reeb	reeb	PROPN
hassl-3729	63	28	,	,	PUNCT
hassl-3729	63	29	2004	2004	NUM
hassl-3729	63	30	)	)	PUNCT
hassl-3729	63	31	because	because	SCONJ
hassl-3729	63	32	they	they	PRON
hassl-3729	63	33	are	be	AUX
hassl-3729	63	34	less	less	ADV
hassl-3729	63	35	closely	closely	ADV
hassl-3729	63	36	associated	associate	VERB
hassl-3729	63	37	with	with	ADP
hassl-3729	63	38	management	management	NOUN
hassl-3729	63	39	,	,	PUNCT
hassl-3729	63	40	independent	independent	ADJ
hassl-3729	63	41	directors	director	NOUN
hassl-3729	63	42	should	should	AUX
hassl-3729	63	43	theoretically	theoretically	ADV
hassl-3729	63	44	be	be	AUX
hassl-3729	63	45	able	able	ADJ
hassl-3729	63	46	to	to	PART
hassl-3729	63	47	better	well	ADV
hassl-3729	63	48	protect	protect	VERB
hassl-3729	63	49	the	the	DET
hassl-3729	63	50	interests	interest	NOUN
hassl-3729	63	51	of	of	ADP
hassl-3729	63	52	shareholders	shareholder	NOUN
hassl-3729	63	53	(	(	PUNCT
hassl-3729	63	54	fama	fama	NOUN
hassl-3729	63	55	,	,	PUNCT
hassl-3729	63	56	1980	1980	NUM
hassl-3729	63	57	;	;	PUNCT
hassl-3729	63	58	fama	fama	PROPN
hassl-3729	63	59	&	&	CCONJ
hassl-3729	63	60	jensen	jensen	PROPN
hassl-3729	63	61	,	,	PUNCT
hassl-3729	63	62	1983	1983	NUM
hassl-3729	63	63	)	)	PUNCT
hassl-3729	63	64	.	.	PUNCT
hassl-3729	64	1	fr	fr	PROPN
hassl-3729	64	2	information	information	NOUN
hassl-3729	64	3	must	must	AUX
hassl-3729	64	4	also	also	ADV
hassl-3729	64	5	contain	contain	VERB
hassl-3729	64	6	non	non	ADJ
hassl-3729	64	7	-	-	ADJ
hassl-3729	64	8	financial	financial	ADJ
hassl-3729	64	9	information	information	NOUN
hassl-3729	64	10	such	such	ADJ
hassl-3729	64	11	as	as	ADP
hassl-3729	64	12	management	management	NOUN
hassl-3729	64	13	reports	report	NOUN
hassl-3729	64	14	and	and	CCONJ
hassl-3729	64	15	analyses	analysis	NOUN
hassl-3729	64	16	,	,	PUNCT
hassl-3729	64	17	auditors	auditor	NOUN
hassl-3729	64	18	'	'	PART
hassl-3729	64	19	statements	statement	NOUN
hassl-3729	64	20	and	and	CCONJ
hassl-3729	64	21	other	other	ADJ
hassl-3729	64	22	reports	report	NOUN
hassl-3729	64	23	(	(	PUNCT
hassl-3729	64	24	beest	be	ADJ
hassl-3729	64	25	,	,	PUNCT
hassl-3729	64	26	braam	braam	NOUN
hassl-3729	64	27	,	,	PUNCT
hassl-3729	64	28	&	&	CCONJ
hassl-3729	64	29	boelens	boelens	PROPN
hassl-3729	64	30	,	,	PUNCT
hassl-3729	64	31	2009	2009	NUM
hassl-3729	64	32	)	)	PUNCT
hassl-3729	64	33	.	.	PUNCT
hassl-3729	65	1	the	the	DET
hassl-3729	65	2	accuracy	accuracy	NOUN
hassl-3729	65	3	of	of	ADP
hassl-3729	65	4	profit	profit	NOUN
hassl-3729	65	5	data	datum	NOUN
hassl-3729	65	6	significantly	significantly	ADV
hassl-3729	65	7	affects	affect	VERB
hassl-3729	65	8	the	the	DET
hassl-3729	65	9	value	value	NOUN
hassl-3729	65	10	of	of	ADP
hassl-3729	65	11	financial	financial	ADJ
hassl-3729	65	12	statistics	statistic	NOUN
hassl-3729	65	13	(	(	PUNCT
hassl-3729	65	14	ball	ball	NOUN
hassl-3729	65	15	&	&	CCONJ
hassl-3729	65	16	shivakumar	shivakumar	PROPN
hassl-3729	65	17	,	,	PUNCT
hassl-3729	65	18	2005	2005	NUM
hassl-3729	65	19	)	)	PUNCT
hassl-3729	65	20	.	.	PUNCT
hassl-3729	66	1	stakeholders	stakeholder	NOUN
hassl-3729	66	2	depend	depend	VERB
hassl-3729	66	3	more	more	ADV
hassl-3729	66	4	on	on	ADP
hassl-3729	66	5	profit	profit	NOUN
hassl-3729	66	6	humanities	humanity	NOUN
hassl-3729	66	7	and	and	CCONJ
hassl-3729	66	8	social	social	ADJ
hassl-3729	66	9	sciences	science	NOUN
hassl-3729	66	10	letters	letter	NOUN
hassl-3729	66	11	,	,	PUNCT
hassl-3729	66	12	2024	2024	NUM
hassl-3729	66	13	,	,	PUNCT
hassl-3729	66	14	12(2	12(2	NUM
hassl-3729	66	15	):	):	PUNCT
hassl-3729	66	16	345	345	NUM
hassl-3729	66	17	-	-	SYM
hassl-3729	66	18	364	364	NUM
hassl-3729	66	19	347	347	NUM
hassl-3729	66	20	©	©	PROPN
hassl-3729	66	21	2024	2024	NUM
hassl-3729	66	22	conscientia	conscientia	PROPN
hassl-3729	66	23	beam	beam	PROPN
hassl-3729	66	24	.	.	PUNCT
hassl-3729	67	1	all	all	DET
hassl-3729	67	2	rights	right	NOUN
hassl-3729	67	3	reserved	reserve	VERB
hassl-3729	67	4	.	.	PUNCT
hassl-3729	68	1	information	information	NOUN
hassl-3729	68	2	and	and	CCONJ
hassl-3729	68	3	its	its	PRON
hassl-3729	68	4	components	component	NOUN
hassl-3729	68	5	to	to	PART
hassl-3729	68	6	assess	assess	VERB
hassl-3729	68	7	company	company	NOUN
hassl-3729	68	8	performance	performance	NOUN
hassl-3729	68	9	and	and	CCONJ
hassl-3729	68	10	forecast	forecast	VERB
hassl-3729	68	11	future	future	ADJ
hassl-3729	68	12	cash	cash	NOUN
hassl-3729	68	13	flows(dechow	flows(dechow	PROPN
hassl-3729	68	14	,	,	PUNCT
hassl-3729	68	15	kothari	kothari	PROPN
hassl-3729	68	16	,	,	PUNCT
hassl-3729	68	17	&	&	CCONJ
hassl-3729	68	18	watts	watts	PROPN
hassl-3729	68	19	,	,	PUNCT
hassl-3729	68	20	1998	1998	NUM
hassl-3729	68	21	)	)	PUNCT
hassl-3729	68	22	.	.	PUNCT
hassl-3729	69	1	when	when	SCONJ
hassl-3729	69	2	a	a	DET
hassl-3729	69	3	client	client	NOUN
hassl-3729	69	4	's	's	PART
hassl-3729	69	5	enterprise	enterprise	NOUN
hassl-3729	69	6	risk	risk	NOUN
hassl-3729	69	7	management	management	NOUN
hassl-3729	69	8	(	(	PUNCT
hassl-3729	69	9	erm	erm	PROPN
hassl-3729	69	10	)	)	PUNCT
hassl-3729	69	11	system	system	NOUN
hassl-3729	69	12	is	be	AUX
hassl-3729	69	13	poor	poor	ADJ
hassl-3729	69	14	,	,	PUNCT
hassl-3729	69	15	significant	significant	ADJ
hassl-3729	69	16	risks	risk	NOUN
hassl-3729	69	17	that	that	PRON
hassl-3729	69	18	have	have	VERB
hassl-3729	69	19	an	an	DET
hassl-3729	69	20	impact	impact	NOUN
hassl-3729	69	21	on	on	ADP
hassl-3729	69	22	fr	fr	PROPN
hassl-3729	69	23	may	may	AUX
hassl-3729	69	24	not	not	PART
hassl-3729	69	25	be	be	AUX
hassl-3729	69	26	detected	detect	VERB
hassl-3729	69	27	,	,	PUNCT
hassl-3729	69	28	analyzed	analyze	VERB
hassl-3729	69	29	or	or	CCONJ
hassl-3729	69	30	disclosed	disclose	VERB
hassl-3729	69	31	(	(	PUNCT
hassl-3729	69	32	cohen	cohen	NOUN
hassl-3729	69	33	,	,	PUNCT
hassl-3729	69	34	krishnamoorthy	krishnamoorthy	ADJ
hassl-3729	69	35	,	,	PUNCT
hassl-3729	69	36	&	&	CCONJ
hassl-3729	69	37	wright	wright	PROPN
hassl-3729	69	38	,	,	PUNCT
hassl-3729	69	39	2017	2017	NUM
hassl-3729	69	40	)	)	PUNCT
hassl-3729	69	41	.	.	PUNCT
hassl-3729	70	1	erm	erm	PROPN
hassl-3729	70	2	has	have	VERB
hassl-3729	70	3	an	an	DET
hassl-3729	70	4	impact	impact	NOUN
hassl-3729	70	5	on	on	ADP
hassl-3729	70	6	risk	risk	NOUN
hassl-3729	70	7	monitoring	monitoring	NOUN
hassl-3729	70	8	and	and	CCONJ
hassl-3729	70	9	control	control	NOUN
hassl-3729	70	10	which	which	PRON
hassl-3729	70	11	has	have	VERB
hassl-3729	70	12	an	an	DET
hassl-3729	70	13	impact	impact	NOUN
hassl-3729	70	14	on	on	ADP
hassl-3729	70	15	internal	internal	ADJ
hassl-3729	70	16	controls	control	NOUN
hassl-3729	70	17	and	and	CCONJ
hassl-3729	70	18	auditor	auditor	NOUN
hassl-3729	70	19	risk	risk	NOUN
hassl-3729	70	20	assessment	assessment	NOUN
hassl-3729	70	21	(	(	PUNCT
hassl-3729	70	22	bell	bell	PROPN
hassl-3729	70	23	,	,	PUNCT
hassl-3729	70	24	marrs	marrs	PROPN
hassl-3729	70	25	,	,	PUNCT
hassl-3729	70	26	&	&	CCONJ
hassl-3729	70	27	solomon	solomon	PROPN
hassl-3729	70	28	,	,	PUNCT
hassl-3729	70	29	1997	1997	NUM
hassl-3729	70	30	;	;	PUNCT
hassl-3729	70	31	bell	bell	NOUN
hassl-3729	70	32	,	,	PUNCT
hassl-3729	70	33	peecher	peecher	PROPN
hassl-3729	70	34	,	,	PUNCT
hassl-3729	70	35	solomon	solomon	PROPN
hassl-3729	70	36	,	,	PUNCT
hassl-3729	70	37	campbell	campbell	PROPN
hassl-3729	70	38	,	,	PUNCT
hassl-3729	70	39	&	&	CCONJ
hassl-3729	70	40	hughes	hughes	PROPN
hassl-3729	70	41	,	,	PUNCT
hassl-3729	70	42	2005	2005	NUM
hassl-3729	70	43	)	)	PUNCT
hassl-3729	70	44	.	.	PUNCT
hassl-3729	71	1	an	an	DET
hassl-3729	71	2	auditor	auditor	NOUN
hassl-3729	71	3	may	may	AUX
hassl-3729	71	4	be	be	AUX
hassl-3729	71	5	worried	worried	ADJ
hassl-3729	71	6	about	about	ADP
hassl-3729	71	7	an	an	DET
hassl-3729	71	8	erm	erm	PROPN
hassl-3729	71	9	flaw	flaw	NOUN
hassl-3729	71	10	while	while	SCONJ
hassl-3729	71	11	assessing	assess	VERB
hassl-3729	71	12	the	the	DET
hassl-3729	71	13	accuracy	accuracy	NOUN
hassl-3729	71	14	of	of	ADP
hassl-3729	71	15	accounting	accounting	NOUN
hassl-3729	71	16	estimates	estimate	NOUN
hassl-3729	71	17	and	and	CCONJ
hassl-3729	71	18	values	value	NOUN
hassl-3729	71	19	which	which	PRON
hassl-3729	71	20	in	in	ADP
hassl-3729	71	21	turn	turn	NOUN
hassl-3729	71	22	affects	affect	VERB
hassl-3729	71	23	the	the	DET
hassl-3729	71	24	fr	fr	ADJ
hassl-3729	71	25	process	process	NOUN
hassl-3729	71	26	.	.	PUNCT
hassl-3729	72	1	research	research	NOUN
hassl-3729	72	2	on	on	ADP
hassl-3729	72	3	accrual	accrual	ADJ
hassl-3729	72	4	-	-	PUNCT
hassl-3729	72	5	based	base	VERB
hassl-3729	72	6	application	application	NOUN
hassl-3729	72	7	controls	control	NOUN
hassl-3729	72	8	,	,	PUNCT
hassl-3729	72	9	governance	governance	NOUN
hassl-3729	72	10	principles	principle	NOUN
hassl-3729	72	11	,	,	PUNCT
hassl-3729	72	12	and	and	CCONJ
hassl-3729	72	13	their	their	PRON
hassl-3729	72	14	impact	impact	NOUN
hassl-3729	72	15	on	on	ADP
hassl-3729	72	16	the	the	DET
hassl-3729	72	17	accuracy	accuracy	NOUN
hassl-3729	72	18	of	of	ADP
hassl-3729	72	19	fr	fr	NOUN
hassl-3729	72	20	in	in	ADP
hassl-3729	72	21	the	the	DET
hassl-3729	72	22	public	public	ADJ
hassl-3729	72	23	sector	sector	NOUN
hassl-3729	72	24	is	be	AUX
hassl-3729	72	25	limited	limited	ADJ
hassl-3729	72	26	.	.	PUNCT
hassl-3729	73	1	in	in	ADP
hassl-3729	73	2	the	the	DET
hassl-3729	73	3	same	same	ADJ
hassl-3729	73	4	way	way	NOUN
hassl-3729	73	5	,	,	PUNCT
hassl-3729	73	6	no	no	DET
hassl-3729	73	7	research	research	NOUN
hassl-3729	73	8	has	have	AUX
hassl-3729	73	9	been	be	AUX
hassl-3729	73	10	done	do	VERB
hassl-3729	73	11	explicitly	explicitly	ADV
hassl-3729	73	12	on	on	ADP
hassl-3729	73	13	universities	university	NOUN
hassl-3729	73	14	and	and	CCONJ
hassl-3729	73	15	educational	educational	ADJ
hassl-3729	73	16	institutions	institution	NOUN
hassl-3729	73	17	in	in	ADP
hassl-3729	73	18	the	the	DET
hassl-3729	73	19	middle	middle	PROPN
hassl-3729	73	20	east	east	PROPN
hassl-3729	73	21	and	and	CCONJ
hassl-3729	73	22	the	the	DET
hassl-3729	73	23	kingdom	kingdom	NOUN
hassl-3729	73	24	of	of	ADP
hassl-3729	73	25	saudi	saudi	PROPN
hassl-3729	73	26	arabia	arabia	PROPN
hassl-3729	73	27	(	(	PUNCT
hassl-3729	73	28	ksa	ksa	PROPN
hassl-3729	73	29	)	)	PUNCT
hassl-3729	73	30	.	.	PUNCT
hassl-3729	74	1	this	this	DET
hassl-3729	74	2	work	work	NOUN
hassl-3729	74	3	makes	make	VERB
hassl-3729	74	4	an	an	DET
hassl-3729	74	5	effort	effort	NOUN
hassl-3729	74	6	to	to	PART
hassl-3729	74	7	close	close	VERB
hassl-3729	74	8	this	this	DET
hassl-3729	74	9	gap	gap	NOUN
hassl-3729	74	10	.	.	PUNCT
hassl-3729	75	1	the	the	DET
hassl-3729	75	2	following	follow	VERB
hassl-3729	75	3	portion	portion	NOUN
hassl-3729	75	4	of	of	ADP
hassl-3729	75	5	this	this	DET
hassl-3729	75	6	paper	paper	NOUN
hassl-3729	75	7	presents	present	VERB
hassl-3729	75	8	the	the	DET
hassl-3729	75	9	theoretical	theoretical	ADJ
hassl-3729	75	10	literature	literature	NOUN
hassl-3729	75	11	and	and	CCONJ
hassl-3729	75	12	the	the	DET
hassl-3729	75	13	process	process	NOUN
hassl-3729	75	14	of	of	ADP
hassl-3729	75	15	developing	develop	VERB
hassl-3729	75	16	hypotheses	hypothesis	NOUN
hassl-3729	75	17	.	.	PUNCT
hassl-3729	76	1	sections	section	NOUN
hassl-3729	76	2	2	2	NUM
hassl-3729	76	3	and	and	CCONJ
hassl-3729	76	4	3	3	NUM
hassl-3729	76	5	each	each	DET
hassl-3729	76	6	address	address	NOUN
hassl-3729	76	7	the	the	DET
hassl-3729	76	8	techniques	technique	NOUN
hassl-3729	76	9	and	and	CCONJ
hassl-3729	76	10	data	datum	NOUN
hassl-3729	76	11	analysis	analysis	NOUN
hassl-3729	76	12	,	,	PUNCT
hassl-3729	76	13	findings	finding	NOUN
hassl-3729	76	14	,	,	PUNCT
hassl-3729	76	15	and	and	CCONJ
hassl-3729	76	16	discussion	discussion	NOUN
hassl-3729	76	17	while	while	SCONJ
hassl-3729	76	18	section	section	NOUN
hassl-3729	76	19	4	4	NUM
hassl-3729	76	20	covers	cover	VERB
hassl-3729	76	21	the	the	DET
hassl-3729	76	22	conclusion	conclusion	NOUN
hassl-3729	76	23	.	.	PUNCT
hassl-3729	77	1	the	the	DET
hassl-3729	77	2	final	final	ADJ
hassl-3729	77	3	portion	portion	NOUN
hassl-3729	77	4	covers	cover	VERB
hassl-3729	77	5	theoretical	theoretical	ADJ
hassl-3729	77	6	ramifications	ramification	NOUN
hassl-3729	77	7	and	and	CCONJ
hassl-3729	77	8	recommendations	recommendation	NOUN
hassl-3729	77	9	for	for	ADP
hassl-3729	77	10	future	future	ADJ
hassl-3729	77	11	research	research	NOUN
hassl-3729	77	12	.	.	PUNCT
hassl-3729	78	1	2	2	X
hassl-3729	78	2	.	.	X
hassl-3729	78	3	literature	literature	NOUN
hassl-3729	78	4	review	review	PROPN
hassl-3729	78	5	and	and	CCONJ
hassl-3729	78	6	development	development	NOUN
hassl-3729	78	7	of	of	ADP
hassl-3729	78	8	hypothesis	hypothesis	NOUN
hassl-3729	78	9	the	the	DET
hassl-3729	78	10	following	follow	VERB
hassl-3729	78	11	section	section	NOUN
hassl-3729	78	12	emphasised	emphasise	VERB
hassl-3729	78	13	the	the	DET
hassl-3729	78	14	relationship	relationship	NOUN
hassl-3729	78	15	between	between	ADP
hassl-3729	78	16	independent	independent	ADJ
hassl-3729	78	17	and	and	CCONJ
hassl-3729	78	18	dependent	dependent	ADJ
hassl-3729	78	19	variables	variable	NOUN
hassl-3729	78	20	:	:	PUNCT
hassl-3729	78	21	2.1	2.1	NUM
hassl-3729	78	22	.	.	PUNCT
hassl-3729	79	1	financial	financial	ADJ
hassl-3729	79	2	reporting	reporting	NOUN
hassl-3729	79	3	quality	quality	NOUN
hassl-3729	79	4	according	accord	VERB
hassl-3729	79	5	to	to	ADP
hassl-3729	79	6	the	the	DET
hassl-3729	79	7	iasb	iasb	NOUN
hassl-3729	79	8	(	(	PUNCT
hassl-3729	79	9	2010	2010	NUM
hassl-3729	79	10	)	)	PUNCT
hassl-3729	79	11	,	,	PUNCT
hassl-3729	79	12	attributes	attribute	VERB
hassl-3729	79	13	that	that	PRON
hassl-3729	79	14	provide	provide	VERB
hassl-3729	79	15	the	the	DET
hassl-3729	79	16	information	information	NOUN
hassl-3729	79	17	included	include	VERB
hassl-3729	79	18	within	within	ADP
hassl-3729	79	19	financial	financial	ADJ
hassl-3729	79	20	statements	statement	NOUN
hassl-3729	79	21	that	that	PRON
hassl-3729	79	22	is	be	AUX
hassl-3729	79	23	valuable	valuable	ADJ
hassl-3729	79	24	to	to	ADP
hassl-3729	79	25	stakeholders	stakeholder	NOUN
hassl-3729	79	26	are	be	AUX
hassl-3729	79	27	commonly	commonly	ADV
hassl-3729	79	28	referred	refer	VERB
hassl-3729	79	29	to	to	ADP
hassl-3729	79	30	as	as	ADP
hassl-3729	79	31	information	information	NOUN
hassl-3729	79	32	quality	quality	NOUN
hassl-3729	79	33	.	.	PUNCT
hassl-3729	80	1	the	the	DET
hassl-3729	80	2	four	four	NUM
hassl-3729	80	3	attributes	attribute	NOUN
hassl-3729	80	4	that	that	PRON
hassl-3729	80	5	enhance	enhance	VERB
hassl-3729	80	6	the	the	DET
hassl-3729	80	7	quality	quality	NOUN
hassl-3729	80	8	of	of	ADP
hassl-3729	80	9	information	information	NOUN
hassl-3729	80	10	are	be	AUX
hassl-3729	80	11	compatibility	compatibility	NOUN
hassl-3729	80	12	,	,	PUNCT
hassl-3729	80	13	verifiability	verifiability	NOUN
hassl-3729	80	14	,	,	PUNCT
hassl-3729	80	15	timeliness	timeliness	NOUN
hassl-3729	80	16	and	and	CCONJ
hassl-3729	80	17	understandability	understandability	NOUN
hassl-3729	80	18	.	.	PUNCT
hassl-3729	81	1	additionally	additionally	ADV
hassl-3729	81	2	,	,	PUNCT
hassl-3729	81	3	two	two	NUM
hassl-3729	81	4	key	key	ADJ
hassl-3729	81	5	aspects	aspect	NOUN
hassl-3729	81	6	of	of	ADP
hassl-3729	81	7	information	information	NOUN
hassl-3729	81	8	are	be	AUX
hassl-3729	81	9	its	its	PRON
hassl-3729	81	10	relevance	relevance	NOUN
hassl-3729	81	11	and	and	CCONJ
hassl-3729	81	12	its	its	PRON
hassl-3729	81	13	faithful	faithful	ADJ
hassl-3729	81	14	portrayal	portrayal	NOUN
hassl-3729	81	15	.	.	PUNCT
hassl-3729	82	1	the	the	DET
hassl-3729	82	2	international	international	ADJ
hassl-3729	82	3	accounting	accounting	NOUN
hassl-3729	82	4	standards	standard	NOUN
hassl-3729	82	5	board	board	NOUN
hassl-3729	82	6	(	(	PUNCT
hassl-3729	82	7	iasb	iasb	PROPN
hassl-3729	82	8	)	)	PUNCT
hassl-3729	82	9	highlighted	highlight	VERB
hassl-3729	82	10	four	four	NUM
hassl-3729	82	11	primary	primary	ADJ
hassl-3729	82	12	attributes	attribute	NOUN
hassl-3729	82	13	of	of	ADP
hassl-3729	82	14	financial	financial	ADJ
hassl-3729	82	15	statements	statement	NOUN
hassl-3729	82	16	in	in	ADP
hassl-3729	82	17	its	its	PRON
hassl-3729	82	18	2006	2006	NUM
hassl-3729	82	19	publication	publication	NOUN
hassl-3729	82	20	,	,	PUNCT
hassl-3729	82	21	ipsas1	ipsas1	NOUN
hassl-3729	82	22	,	,	PUNCT
hassl-3729	82	23	specifically	specifically	ADV
hassl-3729	82	24	for	for	ADP
hassl-3729	82	25	the	the	DET
hassl-3729	82	26	public	public	ADJ
hassl-3729	82	27	sector	sector	NOUN
hassl-3729	82	28	.	.	PUNCT
hassl-3729	83	1	these	these	DET
hassl-3729	83	2	attributes	attribute	NOUN
hassl-3729	83	3	are	be	AUX
hassl-3729	83	4	comprehensibility	comprehensibility	NOUN
hassl-3729	83	5	,	,	PUNCT
hassl-3729	83	6	relevance	relevance	NOUN
hassl-3729	83	7	,	,	PUNCT
hassl-3729	83	8	rel	rel	NOUN
hassl-3729	83	9	iability	iability	NOUN
hassl-3729	83	10	and	and	CCONJ
hassl-3729	83	11	comparability	comparability	NOUN
hassl-3729	83	12	.	.	PUNCT
hassl-3729	84	1	the	the	DET
hassl-3729	84	2	conceptual	conceptual	ADJ
hassl-3729	84	3	framework	framework	NOUN
hassl-3729	84	4	for	for	ADP
hassl-3729	84	5	general	general	ADJ
hassl-3729	84	6	-	-	PUNCT
hassl-3729	84	7	purpose	purpose	NOUN
hassl-3729	84	8	financial	financial	ADJ
hassl-3729	84	9	reporting	reporting	NOUN
hassl-3729	84	10	by	by	ADP
hassl-3729	84	11	public	public	ADJ
hassl-3729	84	12	sector	sector	NOUN
hassl-3729	84	13	entities	entity	NOUN
hassl-3729	84	14	(	(	PUNCT
hassl-3729	84	15	ipsas	ipsa	NOUN
hassl-3729	84	16	,	,	PUNCT
hassl-3729	84	17	2022	2022	NUM
hassl-3729	84	18	)	)	PUNCT
hassl-3729	84	19	incorporates	incorporate	VERB
hassl-3729	84	20	six	six	NUM
hassl-3729	84	21	qualitative	qualitative	ADJ
hassl-3729	84	22	criteria	criterion	NOUN
hassl-3729	84	23	:	:	PUNCT
hassl-3729	84	24	verifiability	verifiability	NOUN
hassl-3729	84	25	,	,	PUNCT
hassl-3729	84	26	timeliness	timeliness	NOUN
hassl-3729	84	27	,	,	PUNCT
hassl-3729	84	28	true	true	ADJ
hassl-3729	84	29	representation	representation	NOUN
hassl-3729	84	30	,	,	PUNCT
hassl-3729	84	31	relevance	relevance	NOUN
hassl-3729	84	32	and	and	CCONJ
hassl-3729	84	33	understandability	understandability	NOUN
hassl-3729	84	34	.	.	PUNCT
hassl-3729	85	1	iasb	iasb	PROPN
hassl-3729	85	2	(	(	PUNCT
hassl-3729	85	3	2010	2010	NUM
hassl-3729	85	4	)	)	PUNCT
hassl-3729	85	5	defines	define	VERB
hassl-3729	85	6	information	information	NOUN
hassl-3729	85	7	quality	quality	NOUN
hassl-3729	85	8	as	as	ADP
hassl-3729	85	9	the	the	DET
hassl-3729	85	10	attributes	attribute	NOUN
hassl-3729	85	11	of	of	ADP
hassl-3729	85	12	accounting	accounting	NOUN
hassl-3729	85	13	research	research	NOUN
hassl-3729	85	14	data	datum	NOUN
hassl-3729	85	15	and	and	CCONJ
hassl-3729	85	16	ipsas	ipsa	NOUN
hassl-3729	85	17	and	and	CCONJ
hassl-3729	85	18	iasb	iasb	VERB
hassl-3729	85	19	qualitative	qualitative	ADJ
hassl-3729	85	20	elements	element	NOUN
hassl-3729	85	21	are	be	AUX
hassl-3729	85	22	used	use	VERB
hassl-3729	85	23	to	to	PART
hassl-3729	85	24	measure	measure	VERB
hassl-3729	85	25	frq	frq	PROPN
hassl-3729	85	26	.	.	PUNCT
hassl-3729	86	1	according	accord	VERB
hassl-3729	86	2	to	to	ADP
hassl-3729	86	3	bellanca	bellanca	PROPN
hassl-3729	86	4	and	and	CCONJ
hassl-3729	86	5	vandernoot	vandernoot	NOUN
hassl-3729	86	6	(	(	PUNCT
hassl-3729	86	7	2014	2014	NUM
hassl-3729	86	8	)	)	PUNCT
hassl-3729	86	9	,	,	PUNCT
hassl-3729	86	10	ipsas	ipsa	NOUN
hassl-3729	86	11	makes	make	VERB
hassl-3729	86	12	the	the	DET
hassl-3729	86	13	public	public	ADJ
hassl-3729	86	14	sector	sector	NOUN
hassl-3729	86	15	in	in	ADP
hassl-3729	86	16	europe	europe	PROPN
hassl-3729	86	17	and	and	CCONJ
hassl-3729	86	18	worldwide	worldwide	ADV
hassl-3729	86	19	more	more	ADV
hassl-3729	86	20	comparable	comparable	ADJ
hassl-3729	86	21	,	,	PUNCT
hassl-3729	86	22	clear	clear	ADJ
hassl-3729	86	23	,	,	PUNCT
hassl-3729	86	24	and	and	CCONJ
hassl-3729	86	25	transparent	transparent	ADJ
hassl-3729	86	26	.	.	PUNCT
hassl-3729	87	1	they	they	PRON
hassl-3729	87	2	examined	examine	VERB
hassl-3729	87	3	ipsas	ipsa	NOUN
hassl-3729	87	4	utilization	utilization	NOUN
hassl-3729	87	5	in	in	ADP
hassl-3729	87	6	eu	eu	PROPN
hassl-3729	87	7	countries	country	NOUN
hassl-3729	87	8	.	.	PUNCT
hassl-3729	88	1	the	the	DET
hassl-3729	88	2	frq	frq	PROPN
hassl-3729	88	3	scale	scale	NOUN
hassl-3729	88	4	employs	employ	VERB
hassl-3729	88	5	ipsas1	ipsas1	NOUN
hassl-3729	88	6	and	and	CCONJ
hassl-3729	88	7	government	government	NOUN
hassl-3729	88	8	accounting	accounting	NOUN
hassl-3729	88	9	standards(suwanda	standards(suwanda	PROPN
hassl-3729	88	10	,	,	PUNCT
hassl-3729	88	11	2015	2015	NUM
hassl-3729	88	12	)	)	PUNCT
hassl-3729	88	13	.	.	PUNCT
hassl-3729	89	1	relevance	relevance	NOUN
hassl-3729	89	2	,	,	PUNCT
hassl-3729	89	3	dependability	dependability	NOUN
hassl-3729	89	4	,	,	PUNCT
hassl-3729	89	5	understandability	understandability	NOUN
hassl-3729	89	6	and	and	CCONJ
hassl-3729	89	7	comparability	comparability	NOUN
hassl-3729	89	8	are	be	AUX
hassl-3729	89	9	its	its	PRON
hassl-3729	89	10	four	four	NUM
hassl-3729	89	11	main	main	ADJ
hassl-3729	89	12	components	component	NOUN
hassl-3729	89	13	.	.	PUNCT
hassl-3729	90	1	tran	tran	PROPN
hassl-3729	90	2	,	,	PUNCT
hassl-3729	90	3	nguyen	nguyen	NOUN
hassl-3729	90	4	,	,	PUNCT
hassl-3729	90	5	and	and	CCONJ
hassl-3729	90	6	hoang	hoang	PROPN
hassl-3729	90	7	(	(	PUNCT
hassl-3729	90	8	2022	2022	NUM
hassl-3729	90	9	)	)	PUNCT
hassl-3729	90	10	employ	employ	VERB
hassl-3729	90	11	14	14	NUM
hassl-3729	90	12	questions	question	NOUN
hassl-3729	90	13	based	base	VERB
hassl-3729	90	14	on	on	ADP
hassl-3729	90	15	the	the	DET
hassl-3729	90	16	ipsasb	ipsasb	NOUN
hassl-3729	90	17	2013	2013	NUM
hassl-3729	90	18	to	to	PART
hassl-3729	90	19	assess	assess	VERB
hassl-3729	90	20	the	the	DET
hassl-3729	90	21	frq	frq	NOUN
hassl-3729	90	22	in	in	ADP
hassl-3729	90	23	public	public	ADJ
hassl-3729	90	24	organisations	organisation	NOUN
hassl-3729	90	25	.	.	PUNCT
hassl-3729	91	1	according	accord	VERB
hassl-3729	91	2	to	to	ADP
hassl-3729	91	3	givoly	givoly	ADJ
hassl-3729	91	4	,	,	PUNCT
hassl-3729	91	5	hayn	hayn	NOUN
hassl-3729	91	6	,	,	PUNCT
hassl-3729	91	7	and	and	CCONJ
hassl-3729	91	8	katz	katz	PROPN
hassl-3729	91	9	(	(	PUNCT
hassl-3729	91	10	2010	2010	NUM
hassl-3729	91	11	)	)	PUNCT
hassl-3729	91	12	,	,	PUNCT
hassl-3729	91	13	the	the	DET
hassl-3729	91	14	"	"	PUNCT
hassl-3729	91	15	demand	demand	NOUN
hassl-3729	91	16	"	"	PUNCT
hassl-3729	91	17	and	and	CCONJ
hassl-3729	91	18	"	"	PUNCT
hassl-3729	91	19	opportunistic	opportunistic	ADJ
hassl-3729	91	20	behavior	behavior	NOUN
hassl-3729	91	21	"	"	PUNCT
hassl-3729	91	22	hypotheses	hypothesis	NOUN
hassl-3729	91	23	are	be	AUX
hassl-3729	91	24	competing	compete	VERB
hassl-3729	91	25	for	for	ADP
hassl-3729	91	26	the	the	DET
hassl-3729	91	27	same	same	ADJ
hassl-3729	91	28	sets	set	NOUN
hassl-3729	91	29	of	of	ADP
hassl-3729	91	30	explanations	explanation	NOUN
hassl-3729	91	31	that	that	PRON
hassl-3729	91	32	favor	favor	VERB
hassl-3729	91	33	either	either	CCONJ
hassl-3729	91	34	public	public	ADJ
hassl-3729	91	35	businesses	business	NOUN
hassl-3729	91	36	or	or	CCONJ
hassl-3729	91	37	private	private	ADJ
hassl-3729	91	38	enterprises	enterprise	NOUN
hassl-3729	91	39	as	as	ADP
hassl-3729	91	40	having	have	VERB
hassl-3729	91	41	greater	great	ADJ
hassl-3729	91	42	frq	frq	NOUN
hassl-3729	91	43	.	.	PUNCT
hassl-3729	92	1	according	accord	VERB
hassl-3729	92	2	to	to	ADP
hassl-3729	92	3	the	the	DET
hassl-3729	92	4	demand	demand	NOUN
hassl-3729	92	5	hypothesis	hypothesis	NOUN
hassl-3729	92	6	,	,	PUNCT
hassl-3729	92	7	public	public	ADJ
hassl-3729	92	8	companies	company	NOUN
hassl-3729	92	9	place	place	VERB
hassl-3729	92	10	a	a	DET
hassl-3729	92	11	higher	high	ADJ
hassl-3729	92	12	value	value	NOUN
hassl-3729	92	13	on	on	ADP
hassl-3729	92	14	high	high	ADJ
hassl-3729	92	15	-	-	PUNCT
hassl-3729	92	16	quality	quality	NOUN
hassl-3729	92	17	public	public	ADJ
hassl-3729	92	18	information	information	NOUN
hassl-3729	92	19	.	.	PUNCT
hassl-3729	93	1	public	public	ADJ
hassl-3729	93	2	corporations	corporation	NOUN
hassl-3729	93	3	differ	differ	VERB
hassl-3729	93	4	from	from	ADP
hassl-3729	93	5	private	private	ADJ
hassl-3729	93	6	enterprises	enterprise	NOUN
hassl-3729	93	7	in	in	ADP
hassl-3729	93	8	terms	term	NOUN
hassl-3729	93	9	of	of	ADP
hassl-3729	93	10	the	the	DET
hassl-3729	93	11	distribution	distribution	NOUN
hassl-3729	93	12	of	of	ADP
hassl-3729	93	13	ownership	ownership	NOUN
hassl-3729	93	14	,	,	PUNCT
hassl-3729	93	15	the	the	DET
hassl-3729	93	16	separation	separation	NOUN
hassl-3729	93	17	between	between	ADP
hassl-3729	93	18	owners	owner	NOUN
hassl-3729	93	19	and	and	CCONJ
hassl-3729	93	20	managers	manager	NOUN
hassl-3729	93	21	and	and	CCONJ
hassl-3729	93	22	the	the	DET
hassl-3729	93	23	ownership	ownership	NOUN
hassl-3729	93	24	held	hold	VERB
hassl-3729	93	25	by	by	ADP
hassl-3729	93	26	managers	manager	NOUN
hassl-3729	93	27	(	(	PUNCT
hassl-3729	93	28	hope	hope	PROPN
hassl-3729	93	29	,	,	PUNCT
hassl-3729	93	30	langli	langli	PROPN
hassl-3729	93	31	,	,	PUNCT
hassl-3729	93	32	&	&	CCONJ
hassl-3729	93	33	thomas	thomas	PROPN
hassl-3729	93	34	,	,	PUNCT
hassl-3729	93	35	2012	2012	NUM
hassl-3729	93	36	)	)	PUNCT
hassl-3729	93	37	.	.	PUNCT
hassl-3729	94	1	external	external	ADJ
hassl-3729	94	2	stakeholders	stakeholder	NOUN
hassl-3729	94	3	expect	expect	VERB
hassl-3729	94	4	reliable	reliable	ADJ
hassl-3729	94	5	information	information	NOUN
hassl-3729	94	6	due	due	ADP
hassl-3729	94	7	to	to	ADP
hassl-3729	94	8	the	the	DET
hassl-3729	94	9	inherent	inherent	ADJ
hassl-3729	94	10	information	information	NOUN
hassl-3729	94	11	imbalance	imbalance	NOUN
hassl-3729	94	12	caused	cause	VERB
hassl-3729	94	13	by	by	ADP
hassl-3729	94	14	these	these	DET
hassl-3729	94	15	ownership	ownership	NOUN
hassl-3729	94	16	features	feature	NOUN
hassl-3729	94	17	.	.	PUNCT
hassl-3729	95	1	in	in	ADP
hassl-3729	95	2	contrast	contrast	NOUN
hassl-3729	95	3	to	to	ADP
hassl-3729	95	4	the	the	DET
hassl-3729	95	5	demand	demand	NOUN
hassl-3729	95	6	theory	theory	NOUN
hassl-3729	95	7	,	,	PUNCT
hassl-3729	95	8	the	the	DET
hassl-3729	95	9	opportunistic	opportunistic	ADJ
hassl-3729	95	10	conduct	conduct	NOUN
hassl-3729	95	11	hypothesis	hypothesis	NOUN
hassl-3729	95	12	suggests	suggest	VERB
hassl-3729	95	13	that	that	SCONJ
hassl-3729	95	14	managers	manager	NOUN
hassl-3729	95	15	of	of	ADP
hassl-3729	95	16	public	public	ADJ
hassl-3729	95	17	enterprises	enterprise	NOUN
hassl-3729	95	18	hide	hide	VERB
hassl-3729	95	19	their	their	PRON
hassl-3729	95	20	actual	actual	ADJ
hassl-3729	95	21	performance	performance	NOUN
hassl-3729	95	22	from	from	ADP
hassl-3729	95	23	others	other	NOUN
hassl-3729	95	24	by	by	ADP
hassl-3729	95	25	manipulating	manipulate	VERB
hassl-3729	95	26	financial	financial	ADJ
hassl-3729	95	27	information	information	NOUN
hassl-3729	95	28	(	(	PUNCT
hassl-3729	95	29	hope	hope	PROPN
hassl-3729	95	30	,	,	PUNCT
hassl-3729	95	31	thomas	thomas	PROPN
hassl-3729	95	32	,	,	PUNCT
hassl-3729	95	33	&	&	CCONJ
hassl-3729	95	34	vyas	vyas	PROPN
hassl-3729	95	35	,	,	PUNCT
hassl-3729	95	36	2013	2013	NUM
hassl-3729	95	37	)	)	PUNCT
hassl-3729	95	38	.	.	PUNCT
hassl-3729	96	1	publicly	publicly	ADV
hassl-3729	96	2	listed	list	VERB
hassl-3729	96	3	firms	firm	NOUN
hassl-3729	96	4	face	face	VERB
hassl-3729	96	5	increasing	increase	VERB
hassl-3729	96	6	pressure	pressure	NOUN
hassl-3729	96	7	from	from	ADP
hassl-3729	96	8	capital	capital	NOUN
hassl-3729	96	9	markets	market	NOUN
hassl-3729	96	10	to	to	PART
hassl-3729	96	11	evaluate	evaluate	VERB
hassl-3729	96	12	accruals	accrual	NOUN
hassl-3729	96	13	in	in	ADP
hassl-3729	96	14	order	order	NOUN
hassl-3729	96	15	to	to	PART
hassl-3729	96	16	meet	meet	VERB
hassl-3729	96	17	profit	profit	NOUN
hassl-3729	96	18	objectives	objective	NOUN
hassl-3729	96	19	(	(	PUNCT
hassl-3729	96	20	graham	graham	PROPN
hassl-3729	96	21	,	,	PUNCT
hassl-3729	96	22	harvey	harvey	PROPN
hassl-3729	96	23	,	,	PUNCT
hassl-3729	96	24	&	&	CCONJ
hassl-3729	96	25	rajgopal	rajgopal	NOUN
hassl-3729	96	26	,	,	PUNCT
hassl-3729	96	27	2005	2005	NUM
hassl-3729	96	28	)	)	PUNCT
hassl-3729	96	29	.	.	PUNCT
hassl-3729	97	1	the	the	DET
hassl-3729	97	2	relationships	relationship	NOUN
hassl-3729	97	3	between	between	ADP
hassl-3729	97	4	the	the	DET
hassl-3729	97	5	research	research	NOUN
hassl-3729	97	6	variables	variable	NOUN
hassl-3729	97	7	and	and	CCONJ
hassl-3729	97	8	frq	frq	PROPN
hassl-3729	97	9	will	will	AUX
hassl-3729	97	10	be	be	AUX
hassl-3729	97	11	examined	examine	VERB
hassl-3729	97	12	in	in	ADP
hassl-3729	97	13	the	the	DET
hassl-3729	97	14	following	follow	VERB
hassl-3729	97	15	sections	section	NOUN
hassl-3729	97	16	in	in	ADP
hassl-3729	97	17	order	order	NOUN
hassl-3729	97	18	to	to	PART
hassl-3729	97	19	validate	validate	VERB
hassl-3729	97	20	the	the	DET
hassl-3729	97	21	hypotheses	hypothesis	NOUN
hassl-3729	97	22	that	that	PRON
hassl-3729	97	23	have	have	AUX
hassl-3729	97	24	been	be	AUX
hassl-3729	97	25	provided	provide	VERB
hassl-3729	97	26	.	.	PUNCT
hassl-3729	98	1	humanities	humanity	NOUN
hassl-3729	98	2	and	and	CCONJ
hassl-3729	98	3	social	social	ADJ
hassl-3729	98	4	sciences	science	NOUN
hassl-3729	98	5	letters	letter	NOUN
hassl-3729	98	6	,	,	PUNCT
hassl-3729	98	7	2024	2024	NUM
hassl-3729	98	8	,	,	PUNCT
hassl-3729	98	9	12(2	12(2	NUM
hassl-3729	98	10	):	):	PUNCT
hassl-3729	98	11	345	345	NUM
hassl-3729	98	12	-	-	SYM
hassl-3729	98	13	364	364	NUM
hassl-3729	98	14	348	348	NUM
hassl-3729	98	15	©	©	PROPN
hassl-3729	98	16	2024	2024	NUM
hassl-3729	98	17	conscientia	conscientia	PROPN
hassl-3729	98	18	beam	beam	PROPN
hassl-3729	98	19	.	.	PUNCT
hassl-3729	99	1	all	all	DET
hassl-3729	99	2	rights	right	NOUN
hassl-3729	99	3	reserved	reserve	VERB
hassl-3729	99	4	.	.	PUNCT
hassl-3729	100	1	2.2	2.2	NUM
hassl-3729	100	2	.	.	PUNCT
hassl-3729	100	3	audit	audit	NOUN
hassl-3729	100	4	committees	committee	NOUN
hassl-3729	100	5	and	and	CCONJ
hassl-3729	100	6	quality	quality	NOUN
hassl-3729	100	7	of	of	ADP
hassl-3729	100	8	financial	financial	ADJ
hassl-3729	100	9	reporting	report	VERB
hassl-3729	100	10	the	the	DET
hassl-3729	100	11	function	function	NOUN
hassl-3729	100	12	of	of	ADP
hassl-3729	100	13	the	the	DET
hassl-3729	100	14	audit	audit	NOUN
hassl-3729	100	15	committee	committee	NOUN
hassl-3729	100	16	in	in	ADP
hassl-3729	100	17	managing	manage	VERB
hassl-3729	100	18	corporate	corporate	ADJ
hassl-3729	100	19	affairs	affair	NOUN
hassl-3729	100	20	has	have	AUX
hassl-3729	100	21	become	become	VERB
hassl-3729	100	22	more	more	ADV
hassl-3729	100	23	important	important	ADJ
hassl-3729	100	24	due	due	ADP
hassl-3729	100	25	to	to	ADP
hassl-3729	100	26	the	the	DET
hassl-3729	100	27	increasing	increase	VERB
hassl-3729	100	28	complexity	complexity	NOUN
hassl-3729	100	29	of	of	ADP
hassl-3729	100	30	modern	modern	ADJ
hassl-3729	100	31	companies	company	NOUN
hassl-3729	100	32	and	and	CCONJ
hassl-3729	100	33	the	the	DET
hassl-3729	100	34	growing	grow	VERB
hassl-3729	100	35	demand	demand	NOUN
hassl-3729	100	36	for	for	ADP
hassl-3729	100	37	corporate	corporate	ADJ
hassl-3729	100	38	responsibility	responsibility	NOUN
hassl-3729	100	39	(	(	PUNCT
hassl-3729	100	40	braiotta	braiotta	NOUN
hassl-3729	100	41	,	,	PUNCT
hassl-3729	100	42	gazzaway	gazzaway	NOUN
hassl-3729	100	43	,	,	PUNCT
hassl-3729	100	44	colson	colson	PROPN
hassl-3729	100	45	,	,	PUNCT
hassl-3729	100	46	&	&	CCONJ
hassl-3729	100	47	ramamoorti	ramamoorti	PROPN
hassl-3729	100	48	,	,	PUNCT
hassl-3729	100	49	2015	2015	NUM
hassl-3729	100	50	)	)	PUNCT
hassl-3729	100	51	.	.	PUNCT
hassl-3729	101	1	according	accord	VERB
hassl-3729	101	2	to	to	ADP
hassl-3729	101	3	the	the	DET
hassl-3729	101	4	aicpa	aicpa	NOUN
hassl-3729	101	5	,	,	PUNCT
hassl-3729	101	6	an	an	DET
hassl-3729	101	7	audit	audit	NOUN
hassl-3729	101	8	committee	committee	NOUN
hassl-3729	101	9	is	be	AUX
hassl-3729	101	10	a	a	DET
hassl-3729	101	11	committee	committee	NOUN
hassl-3729	101	12	or	or	CCONJ
hassl-3729	101	13	similar	similar	ADJ
hassl-3729	101	14	entity	entity	NOUN
hassl-3729	101	15	that	that	PRON
hassl-3729	101	16	a	a	DET
hassl-3729	101	17	company	company	NOUN
hassl-3729	101	18	's	's	PART
hassl-3729	101	19	board	board	NOUN
hassl-3729	101	20	of	of	ADP
hassl-3729	101	21	directors	director	NOUN
hassl-3729	101	22	(	(	PUNCT
hassl-3729	101	23	bod	bod	NOUN
hassl-3729	101	24	)	)	PUNCT
hassl-3729	101	25	establishes	establish	VERB
hassl-3729	101	26	.	.	PUNCT
hassl-3729	102	1	its	its	PRON
hassl-3729	102	2	primary	primary	ADJ
hassl-3729	102	3	responsibility	responsibility	NOUN
hassl-3729	102	4	is	be	AUX
hassl-3729	102	5	to	to	PART
hassl-3729	102	6	supervise	supervise	VERB
hassl-3729	102	7	the	the	DET
hassl-3729	102	8	accounting	accounting	NOUN
hassl-3729	102	9	and	and	CCONJ
hassl-3729	102	10	financial	financial	ADJ
hassl-3729	102	11	reporting	reporting	NOUN
hassl-3729	102	12	procedures	procedure	NOUN
hassl-3729	102	13	of	of	ADP
hassl-3729	102	14	the	the	DET
hassl-3729	102	15	company	company	NOUN
hassl-3729	102	16	as	as	ADV
hassl-3729	102	17	well	well	ADV
hassl-3729	102	18	as	as	ADP
hassl-3729	102	19	the	the	DET
hassl-3729	102	20	audits	audits	NOUN
hassl-3729	102	21	of	of	ADP
hassl-3729	102	22	its	its	PRON
hassl-3729	102	23	financial	financial	ADJ
hassl-3729	102	24	statements	statement	NOUN
hassl-3729	102	25	(	(	PUNCT
hassl-3729	102	26	braiotta	braiotta	NOUN
hassl-3729	102	27	et	et	PROPN
hassl-3729	102	28	al	al	PROPN
hassl-3729	102	29	.	.	PROPN
hassl-3729	102	30	,	,	PUNCT
hassl-3729	102	31	2015	2015	NUM
hassl-3729	102	32	)	)	PUNCT
hassl-3729	102	33	.	.	PUNCT
hassl-3729	103	1	there	there	PRON
hassl-3729	103	2	is	be	VERB
hassl-3729	103	3	clear	clear	ADJ
hassl-3729	103	4	evidence	evidence	NOUN
hassl-3729	103	5	of	of	ADP
hassl-3729	103	6	a	a	DET
hassl-3729	103	7	significant	significant	ADJ
hassl-3729	103	8	rise	rise	NOUN
hassl-3729	103	9	and	and	CCONJ
hassl-3729	103	10	worldwide	worldwide	ADJ
hassl-3729	103	11	uniformity	uniformity	NOUN
hassl-3729	103	12	in	in	ADP
hassl-3729	103	13	the	the	DET
hassl-3729	103	14	utilization	utilization	NOUN
hassl-3729	103	15	of	of	ADP
hassl-3729	103	16	audit	audit	NOUN
hassl-3729	103	17	committees	committee	NOUN
hassl-3729	103	18	.	.	PUNCT
hassl-3729	104	1	for	for	ADP
hassl-3729	104	2	example	example	NOUN
hassl-3729	104	3	,	,	PUNCT
hassl-3729	104	4	all	all	DET
hassl-3729	104	5	public	public	ADJ
hassl-3729	104	6	-	-	PUNCT
hassl-3729	104	7	interest	interest	NOUN
hassl-3729	104	8	corporations	corporation	NOUN
hassl-3729	104	9	in	in	ADP
hassl-3729	104	10	europe	europe	PROPN
hassl-3729	104	11	are	be	AUX
hassl-3729	104	12	required	require	VERB
hassl-3729	104	13	by	by	ADP
hassl-3729	104	14	law	law	NOUN
hassl-3729	104	15	to	to	PART
hassl-3729	104	16	set	set	VERB
hassl-3729	104	17	up	up	ADP
hassl-3729	104	18	audit	audit	NOUN
hassl-3729	104	19	committees	committee	NOUN
hassl-3729	104	20	(	(	PUNCT
hassl-3729	104	21	collier	collier	PROPN
hassl-3729	104	22	&	&	CCONJ
hassl-3729	104	23	zaman	zaman	PROPN
hassl-3729	104	24	,	,	PUNCT
hassl-3729	104	25	2005	2005	NUM
hassl-3729	104	26	)	)	PUNCT
hassl-3729	104	27	.	.	PUNCT
hassl-3729	105	1	similarly	similarly	ADV
hassl-3729	105	2	,	,	PUNCT
hassl-3729	105	3	the	the	DET
hassl-3729	105	4	sarbanes	sarbanes	PROPN
hassl-3729	105	5	-	-	PUNCT
hassl-3729	105	6	oxley	oxley	ADJ
hassl-3729	105	7	act	act	NOUN
hassl-3729	105	8	of	of	ADP
hassl-3729	105	9	2002	2002	NUM
hassl-3729	105	10	which	which	PRON
hassl-3729	105	11	was	be	AUX
hassl-3729	105	12	passed	pass	VERB
hassl-3729	105	13	in	in	ADP
hassl-3729	105	14	the	the	DET
hassl-3729	105	15	united	united	PROPN
hassl-3729	105	16	states	states	PROPN
hassl-3729	105	17	requires	require	VERB
hassl-3729	105	18	firms	firm	NOUN
hassl-3729	105	19	to	to	PART
hassl-3729	105	20	establish	establish	VERB
hassl-3729	105	21	audit	audit	NOUN
hassl-3729	105	22	committees	committee	NOUN
hassl-3729	105	23	and	and	CCONJ
hassl-3729	105	24	disclose	disclose	VERB
hassl-3729	105	25	the	the	DET
hassl-3729	105	26	committee	committee	NOUN
hassl-3729	105	27	members	member	NOUN
hassl-3729	105	28	in	in	ADP
hassl-3729	105	29	their	their	PRON
hassl-3729	105	30	annual	annual	ADJ
hassl-3729	105	31	reports	report	NOUN
hassl-3729	105	32	along	along	ADP
hassl-3729	105	33	with	with	ADP
hassl-3729	105	34	other	other	ADJ
hassl-3729	105	35	obligations	obligation	NOUN
hassl-3729	105	36	.	.	PUNCT
hassl-3729	106	1	multiple	multiple	ADJ
hassl-3729	106	2	studies	study	NOUN
hassl-3729	106	3	have	have	AUX
hassl-3729	106	4	confirmed	confirm	VERB
hassl-3729	106	5	the	the	DET
hassl-3729	106	6	importance	importance	NOUN
hassl-3729	106	7	of	of	ADP
hassl-3729	106	8	audit	audit	NOUN
hassl-3729	106	9	committees	committee	NOUN
hassl-3729	106	10	in	in	ADP
hassl-3729	106	11	the	the	DET
hassl-3729	106	12	public	public	ADJ
hassl-3729	106	13	sector	sector	NOUN
hassl-3729	106	14	(	(	PUNCT
hassl-3729	106	15	al	al	PROPN
hassl-3729	106	16	-	-	PUNCT
hassl-3729	106	17	matari	matari	NOUN
hassl-3729	106	18	,	,	PUNCT
hassl-3729	106	19	al	al	PROPN
hassl-3729	106	20	-	-	PUNCT
hassl-3729	106	21	swidi	swidi	PROPN
hassl-3729	106	22	,	,	PUNCT
hassl-3729	106	23	&	&	CCONJ
hassl-3729	106	24	fadzil	fadzil	PROPN
hassl-3729	106	25	,	,	PUNCT
hassl-3729	106	26	2014	2014	NUM
hassl-3729	106	27	;	;	PUNCT
hassl-3729	106	28	al	al	PROPN
hassl-3729	106	29	-	-	PUNCT
hassl-3729	106	30	matari	matari	PROPN
hassl-3729	106	31	,	,	PUNCT
hassl-3729	106	32	al	al	PROPN
hassl-3729	106	33	-	-	PUNCT
hassl-3729	106	34	swidi	swidi	PROPN
hassl-3729	106	35	,	,	PUNCT
hassl-3729	106	36	fadzil	fadzil	PROPN
hassl-3729	106	37	,	,	PUNCT
hassl-3729	106	38	&	&	CCONJ
hassl-3729	106	39	al	al	PROPN
hassl-3729	106	40	-	-	PUNCT
hassl-3729	106	41	matari	matari	NOUN
hassl-3729	106	42	,	,	PUNCT
hassl-3729	106	43	2012	2012	NUM
hassl-3729	106	44	;	;	PUNCT
hassl-3729	106	45	bozec	bozec	PROPN
hassl-3729	106	46	&	&	CCONJ
hassl-3729	106	47	dia	dia	PROPN
hassl-3729	106	48	,	,	PUNCT
hassl-3729	106	49	2007	2007	NUM
hassl-3729	106	50	;	;	PUNCT
hassl-3729	106	51	hegazy	hegazy	PROPN
hassl-3729	106	52	&	&	CCONJ
hassl-3729	106	53	stafford	stafford	PROPN
hassl-3729	106	54	,	,	PUNCT
hassl-3729	106	55	2016	2016	NUM
hassl-3729	106	56	;	;	PUNCT
hassl-3729	106	57	purcell	purcell	PROPN
hassl-3729	106	58	,	,	PUNCT
hassl-3729	106	59	francis	francis	PROPN
hassl-3729	106	60	,	,	PUNCT
hassl-3729	106	61	&	&	CCONJ
hassl-3729	106	62	clark	clark	PROPN
hassl-3729	106	63	,	,	PUNCT
hassl-3729	106	64	2014	2014	NUM
hassl-3729	106	65	;	;	PUNCT
hassl-3729	106	66	rainsbury	rainsbury	NOUN
hassl-3729	106	67	,	,	PUNCT
hassl-3729	106	68	malthus	malthus	PROPN
hassl-3729	106	69	,	,	PUNCT
hassl-3729	106	70	&	&	CCONJ
hassl-3729	106	71	capper	capper	PROPN
hassl-3729	106	72	,	,	PUNCT
hassl-3729	106	73	2012	2012	NUM
hassl-3729	106	74	;	;	PUNCT
hassl-3729	106	75	thomas	thomas	PROPN
hassl-3729	106	76	&	&	CCONJ
hassl-3729	106	77	purcell	purcell	PROPN
hassl-3729	106	78	,	,	PUNCT
hassl-3729	106	79	2019	2019	NUM
hassl-3729	106	80	)	)	PUNCT
hassl-3729	106	81	.	.	PUNCT
hassl-3729	107	1	in	in	ADP
hassl-3729	107	2	their	their	PRON
hassl-3729	107	3	study	study	NOUN
hassl-3729	107	4	,	,	PUNCT
hassl-3729	107	5	bozec	bozec	ADJ
hassl-3729	107	6	and	and	CCONJ
hassl-3729	107	7	dia	dia	PROPN
hassl-3729	107	8	(	(	PUNCT
hassl-3729	107	9	2007	2007	NUM
hassl-3729	107	10	)	)	PUNCT
hassl-3729	107	11	discovered	discover	VERB
hassl-3729	107	12	that	that	SCONJ
hassl-3729	107	13	the	the	DET
hassl-3729	107	14	inclusion	inclusion	NOUN
hassl-3729	107	15	of	of	ADP
hassl-3729	107	16	an	an	DET
hassl-3729	107	17	audit	audit	NOUN
hassl-3729	107	18	committee	committee	NOUN
hassl-3729	107	19	in	in	ADP
hassl-3729	107	20	canadian	canadian	ADJ
hassl-3729	107	21	state	state	NOUN
hassl-3729	107	22	-	-	PUNCT
hassl-3729	107	23	owned	own	VERB
hassl-3729	107	24	enterprises	enterprise	NOUN
hassl-3729	107	25	led	lead	VERB
hassl-3729	107	26	to	to	ADP
hassl-3729	107	27	a	a	DET
hassl-3729	107	28	decrease	decrease	NOUN
hassl-3729	107	29	in	in	ADP
hassl-3729	107	30	earnings	earning	NOUN
hassl-3729	107	31	management	management	NOUN
hassl-3729	107	32	.	.	PUNCT
hassl-3729	108	1	this	this	PRON
hassl-3729	108	2	indicates	indicate	VERB
hassl-3729	108	3	that	that	SCONJ
hassl-3729	108	4	the	the	DET
hassl-3729	108	5	establishment	establishment	NOUN
hassl-3729	108	6	of	of	ADP
hassl-3729	108	7	an	an	DET
hassl-3729	108	8	audit	audit	NOUN
hassl-3729	108	9	committee	committee	NOUN
hassl-3729	108	10	helps	help	VERB
hassl-3729	108	11	to	to	PART
hassl-3729	108	12	l	l	PROPN
hassl-3729	108	13	imit	imit	VERB
hassl-3729	108	14	the	the	DET
hassl-3729	108	15	deliberate	deliberate	ADJ
hassl-3729	108	16	manipulation	manipulation	NOUN
hassl-3729	108	17	of	of	ADP
hassl-3729	108	18	results	result	NOUN
hassl-3729	108	19	.	.	PUNCT
hassl-3729	109	1	rainsbury	rainsbury	NOUN
hassl-3729	109	2	et	et	PROPN
hassl-3729	109	3	al	al	PROPN
hassl-3729	109	4	.	.	PROPN
hassl-3729	110	1	(	(	PUNCT
hassl-3729	110	2	2012	2012	NUM
hassl-3729	110	3	)	)	PUNCT
hassl-3729	110	4	found	find	VERB
hassl-3729	110	5	that	that	SCONJ
hassl-3729	110	6	public	public	ADJ
hassl-3729	110	7	sector	sector	NOUN
hassl-3729	110	8	enterprises	enterprise	NOUN
hassl-3729	110	9	(	(	PUNCT
hassl-3729	110	10	pses	ps	NOUN
hassl-3729	110	11	)	)	PUNCT
hassl-3729	110	12	that	that	PRON
hassl-3729	110	13	get	get	VERB
hassl-3729	110	14	more	more	ADJ
hassl-3729	110	15	government	government	NOUN
hassl-3729	110	16	support	support	NOUN
hassl-3729	110	17	and	and	CCONJ
hassl-3729	110	18	rely	rely	VERB
hassl-3729	110	19	on	on	ADP
hassl-3729	110	20	rate	rate	NOUN
hassl-3729	110	21	payers	payer	NOUN
hassl-3729	110	22	and	and	CCONJ
hassl-3729	110	23	loan	loan	NOUN
hassl-3729	110	24	providers	provider	NOUN
hassl-3729	110	25	for	for	ADP
hassl-3729	110	26	financing	financing	NOUN
hassl-3729	110	27	are	be	AUX
hassl-3729	110	28	more	more	ADV
hassl-3729	110	29	likely	likely	ADJ
hassl-3729	110	30	to	to	PART
hassl-3729	110	31	have	have	VERB
hassl-3729	110	32	audit	audit	NOUN
hassl-3729	110	33	committees	committee	NOUN
hassl-3729	110	34	consisting	consist	VERB
hassl-3729	110	35	mostly	mostly	ADV
hassl-3729	110	36	of	of	ADP
hassl-3729	110	37	independent	independent	ADJ
hassl-3729	110	38	members	member	NOUN
hassl-3729	110	39	.	.	PUNCT
hassl-3729	111	1	furthermore	furthermore	ADV
hassl-3729	111	2	,	,	PUNCT
hassl-3729	111	3	the	the	DET
hassl-3729	111	4	recommended	recommend	VERB
hassl-3729	111	5	course	course	NOUN
hassl-3729	111	6	of	of	ADP
hassl-3729	111	7	action	action	NOUN
hassl-3729	111	8	calls	call	VERB
hassl-3729	111	9	for	for	ADP
hassl-3729	111	10	strengthening	strengthen	VERB
hassl-3729	111	11	the	the	DET
hassl-3729	111	12	culture	culture	NOUN
hassl-3729	111	13	of	of	ADP
hassl-3729	111	14	sound	sound	ADJ
hassl-3729	111	15	governance	governance	NOUN
hassl-3729	111	16	within	within	ADP
hassl-3729	111	17	the	the	DET
hassl-3729	111	18	local	local	ADJ
hassl-3729	111	19	government	government	NOUN
hassl-3729	111	20	and	and	CCONJ
hassl-3729	111	21	establishing	establish	VERB
hassl-3729	111	22	an	an	DET
hassl-3729	111	23	efficient	efficient	ADJ
hassl-3729	111	24	audit	audit	NOUN
hassl-3729	111	25	committee	committee	NOUN
hassl-3729	111	26	(	(	PUNCT
hassl-3729	111	27	ac	ac	PROPN
hassl-3729	111	28	)	)	PUNCT
hassl-3729	111	29	to	to	PART
hassl-3729	111	30	oversee	oversee	VERB
hassl-3729	111	31	compliance	compliance	NOUN
hassl-3729	111	32	,	,	PUNCT
hassl-3729	111	33	governance	governance	NOUN
hassl-3729	111	34	,	,	PUNCT
hassl-3729	111	35	internal	internal	ADJ
hassl-3729	111	36	control	control	NOUN
hassl-3729	111	37	and	and	CCONJ
hassl-3729	111	38	risk	risk	NOUN
hassl-3729	111	39	-	-	PUNCT
hassl-3729	111	40	management	management	NOUN
hassl-3729	111	41	procedures	procedure	NOUN
hassl-3729	111	42	(	(	PUNCT
hassl-3729	111	43	purcell	purcell	PROPN
hassl-3729	111	44	et	et	PROPN
hassl-3729	111	45	al	al	PROPN
hassl-3729	111	46	.	.	PROPN
hassl-3729	111	47	,	,	PUNCT
hassl-3729	111	48	2014	2014	NUM
hassl-3729	111	49	)	)	PUNCT
hassl-3729	111	50	.	.	PUNCT
hassl-3729	112	1	moreover	moreover	ADV
hassl-3729	112	2	,	,	PUNCT
hassl-3729	112	3	thomas	thomas	PROPN
hassl-3729	112	4	and	and	CCONJ
hassl-3729	112	5	purcell	purcell	PROPN
hassl-3729	112	6	(	(	PUNCT
hassl-3729	112	7	2019	2019	NUM
hassl-3729	112	8	)	)	PUNCT
hassl-3729	112	9	showed	show	VERB
hassl-3729	112	10	that	that	SCONJ
hassl-3729	112	11	an	an	DET
hassl-3729	112	12	effective	effective	ADJ
hassl-3729	112	13	audit	audit	NOUN
hassl-3729	112	14	committee	committee	NOUN
hassl-3729	112	15	in	in	ADP
hassl-3729	112	16	the	the	DET
hassl-3729	112	17	local	local	ADJ
hassl-3729	112	18	government	government	NOUN
hassl-3729	112	19	prevents	prevent	VERB
hassl-3729	112	20	council	council	NOUN
hassl-3729	112	21	members	member	NOUN
hassl-3729	112	22	from	from	ADP
hassl-3729	112	23	listening	listen	VERB
hassl-3729	112	24	to	to	ADP
hassl-3729	112	25	or	or	CCONJ
hassl-3729	112	26	blocking	block	VERB
hassl-3729	112	27	constructive	constructive	ADJ
hassl-3729	112	28	initiatives	initiative	NOUN
hassl-3729	112	29	and	and	CCONJ
hassl-3729	112	30	alerts	alert	VERB
hassl-3729	112	31	external	external	ADJ
hassl-3729	112	32	stakeholders	stakeholder	NOUN
hassl-3729	112	33	to	to	ADP
hassl-3729	112	34	organizational	organizational	ADJ
hassl-3729	112	35	risks	risk	NOUN
hassl-3729	112	36	.	.	PUNCT
hassl-3729	113	1	however	however	ADV
hassl-3729	113	2	,	,	PUNCT
hassl-3729	113	3	hegazy	hegazy	ADV
hassl-3729	113	4	and	and	CCONJ
hassl-3729	113	5	stafford	stafford	PROPN
hassl-3729	113	6	(	(	PUNCT
hassl-3729	113	7	2016	2016	NUM
hassl-3729	113	8	)	)	PUNCT
hassl-3729	113	9	demonstrated	demonstrate	VERB
hassl-3729	113	10	the	the	DET
hassl-3729	113	11	importance	importance	NOUN
hassl-3729	113	12	of	of	ADP
hassl-3729	113	13	ensuring	ensure	VERB
hassl-3729	113	14	that	that	SCONJ
hassl-3729	113	15	acs	acs	PROPN
hassl-3729	113	16	are	be	AUX
hassl-3729	113	17	suitable	suitable	ADJ
hassl-3729	113	18	for	for	ADP
hassl-3729	113	19	institutional	institutional	ADJ
hassl-3729	113	20	and	and	CCONJ
hassl-3729	113	21	organizational	organizational	ADJ
hassl-3729	113	22	settings	setting	NOUN
hassl-3729	113	23	in	in	ADP
hassl-3729	113	24	the	the	DET
hassl-3729	113	25	english	english	ADJ
hassl-3729	113	26	public	public	ADJ
hassl-3729	113	27	sector	sector	NOUN
hassl-3729	113	28	.	.	PUNCT
hassl-3729	114	1	a	a	DET
hassl-3729	114	2	considerable	considerable	ADJ
hassl-3729	114	3	amount	amount	NOUN
hassl-3729	114	4	of	of	ADP
hassl-3729	114	5	literature	literature	NOUN
hassl-3729	114	6	has	have	AUX
hassl-3729	114	7	been	be	AUX
hassl-3729	114	8	published	publish	VERB
hassl-3729	114	9	on	on	ADP
hassl-3729	114	10	the	the	DET
hassl-3729	114	11	role	role	NOUN
hassl-3729	114	12	of	of	ADP
hassl-3729	114	13	audit	audit	NOUN
hassl-3729	114	14	committees	committee	NOUN
hassl-3729	114	15	in	in	ADP
hassl-3729	114	16	frq	frq	PROPN
hassl-3729	114	17	.	.	PUNCT
hassl-3729	115	1	these	these	DET
hassl-3729	115	2	studies	study	NOUN
hassl-3729	115	3	show	show	VERB
hassl-3729	115	4	that	that	SCONJ
hassl-3729	115	5	audit	audit	NOUN
hassl-3729	115	6	committee	committee	NOUN
hassl-3729	115	7	(	(	PUNCT
hassl-3729	115	8	alzeban	alzeban	NOUN
hassl-3729	115	9	,	,	PUNCT
hassl-3729	115	10	2020	2020	NUM
hassl-3729	115	11	)	)	PUNCT
hassl-3729	115	12	,	,	PUNCT
hassl-3729	115	13	audit	audit	NOUN
hassl-3729	115	14	committee	committee	NOUN
hassl-3729	115	15	independence	independence	NOUN
hassl-3729	115	16	(	(	PUNCT
hassl-3729	115	17	kusnadi	kusnadi	NOUN
hassl-3729	115	18	,	,	PUNCT
hassl-3729	115	19	leong	leong	PROPN
hassl-3729	115	20	,	,	PUNCT
hassl-3729	115	21	suwardy	suwardy	NOUN
hassl-3729	115	22	,	,	PUNCT
hassl-3729	115	23	&	&	CCONJ
hassl-3729	115	24	wang	wang	PROPN
hassl-3729	115	25	,	,	PUNCT
hassl-3729	115	26	2016	2016	NUM
hassl-3729	115	27	;	;	PUNCT
hassl-3729	115	28	salehi	salehi	PROPN
hassl-3729	115	29	&	&	CCONJ
hassl-3729	115	30	shirazi	shirazi	PROPN
hassl-3729	115	31	,	,	PUNCT
hassl-3729	115	32	2016	2016	NUM
hassl-3729	115	33	)	)	PUNCT
hassl-3729	115	34	ac	ac	PROPN
hassl-3729	115	35	expertise	expertise	NOUN
hassl-3729	115	36	and	and	CCONJ
hassl-3729	115	37	size	size	NOUN
hassl-3729	115	38	(	(	PUNCT
hassl-3729	115	39	salehi	salehi	PROPN
hassl-3729	115	40	&	&	CCONJ
hassl-3729	115	41	shirazi	shirazi	PROPN
hassl-3729	115	42	,	,	PUNCT
hassl-3729	115	43	2016	2016	NUM
hassl-3729	115	44	)	)	PUNCT
hassl-3729	115	45	frequency	frequency	NOUN
hassl-3729	115	46	of	of	ADP
hassl-3729	115	47	audit	audit	NOUN
hassl-3729	115	48	committee	committee	NOUN
hassl-3729	115	49	meetings	meeting	NOUN
hassl-3729	115	50	(	(	PUNCT
hassl-3729	115	51	gebrayel	gebrayel	ADJ
hassl-3729	115	52	,	,	PUNCT
hassl-3729	115	53	jarrar	jarrar	NOUN
hassl-3729	115	54	,	,	PUNCT
hassl-3729	115	55	salloum	salloum	NOUN
hassl-3729	115	56	,	,	PUNCT
hassl-3729	115	57	&	&	CCONJ
hassl-3729	115	58	lefebvre	lefebvre	PROPN
hassl-3729	115	59	,	,	PUNCT
hassl-3729	115	60	2018	2018	NUM
hassl-3729	115	61	)	)	PUNCT
hassl-3729	115	62	and	and	CCONJ
hassl-3729	115	63	active	active	ADJ
hassl-3729	115	64	audit	audit	NOUN
hassl-3729	115	65	committee	committee	NOUN
hassl-3729	115	66	heads	head	NOUN
hassl-3729	115	67	or	or	CCONJ
hassl-3729	115	68	financial	financial	ADJ
hassl-3729	115	69	experts	expert	NOUN
hassl-3729	115	70	(	(	PUNCT
hassl-3729	115	71	tanyi	tanyi	PROPN
hassl-3729	115	72	&	&	CCONJ
hassl-3729	115	73	smith	smith	PROPN
hassl-3729	115	74	,	,	PUNCT
hassl-3729	115	75	2015	2015	NUM
hassl-3729	115	76	)	)	PUNCT
hassl-3729	115	77	positively	positively	ADV
hassl-3729	115	78	affect	affect	VERB
hassl-3729	115	79	frq	frq	PROPN
hassl-3729	115	80	.	.	PUNCT
hassl-3729	116	1	in	in	ADP
hassl-3729	116	2	contrast	contrast	NOUN
hassl-3729	116	3	,	,	PUNCT
hassl-3729	116	4	rainsbury	rainsbury	NOUN
hassl-3729	116	5	,	,	PUNCT
hassl-3729	116	6	bradbury	bradbury	NOUN
hassl-3729	116	7	,	,	PUNCT
hassl-3729	116	8	and	and	CCONJ
hassl-3729	116	9	cahan	cahan	PROPN
hassl-3729	116	10	(	(	PUNCT
hassl-3729	116	11	2009	2009	NUM
hassl-3729	116	12	)	)	PUNCT
hassl-3729	116	13	found	find	VERB
hassl-3729	116	14	no	no	DET
hassl-3729	116	15	evidence	evidence	NOUN
hassl-3729	116	16	that	that	SCONJ
hassl-3729	116	17	increasing	increase	VERB
hassl-3729	116	18	audit	audit	NOUN
hassl-3729	116	19	committee	committee	NOUN
hassl-3729	116	20	independence	independence	NOUN
hassl-3729	116	21	improves	improve	VERB
hassl-3729	116	22	frq	frq	PROPN
hassl-3729	116	23	but	but	CCONJ
hassl-3729	116	24	an	an	DET
hassl-3729	116	25	audit	audit	NOUN
hassl-3729	116	26	committee	committee	NOUN
hassl-3729	116	27	with	with	ADP
hassl-3729	116	28	a	a	DET
hassl-3729	116	29	mix	mix	NOUN
hassl-3729	116	30	of	of	ADP
hassl-3729	116	31	accounting	accounting	NOUN
hassl-3729	116	32	,	,	PUNCT
hassl-3729	116	33	finance	finance	NOUN
hassl-3729	116	34	and	and	CCONJ
hassl-3729	116	35	supervisory	supervisory	ADJ
hassl-3729	116	36	expertise	expertise	NOUN
hassl-3729	116	37	produces	produce	VERB
hassl-3729	116	38	fr	fr	ADV
hassl-3729	116	39	of	of	ADP
hassl-3729	116	40	higher	high	ADJ
hassl-3729	116	41	quality	quality	NOUN
hassl-3729	116	42	.	.	PUNCT
hassl-3729	117	1	additionally	additionally	ADV
hassl-3729	117	2	,	,	PUNCT
hassl-3729	117	3	bajra	bajra	PROPN
hassl-3729	117	4	and	and	CCONJ
hassl-3729	117	5	čadež	čadež	PROPN
hassl-3729	117	6	(	(	PUNCT
hassl-3729	117	7	2018	2018	NUM
hassl-3729	117	8	)	)	PUNCT
hassl-3729	117	9	demonstrated	demonstrate	VERB
hassl-3729	117	10	that	that	SCONJ
hassl-3729	117	11	having	have	VERB
hassl-3729	117	12	audit	audit	NOUN
hassl-3729	117	13	committees	committee	NOUN
hassl-3729	117	14	is	be	AUX
hassl-3729	117	15	a	a	DET
hassl-3729	117	16	required	required	ADJ
hassl-3729	117	17	but	but	CCONJ
hassl-3729	117	18	not	not	PART
hassl-3729	117	19	sufficient	sufficient	ADJ
hassl-3729	117	20	condition	condition	NOUN
hassl-3729	117	21	for	for	ADP
hassl-3729	117	22	improving	improve	VERB
hassl-3729	117	23	frq	frq	PROPN
hassl-3729	117	24	whereas	whereas	SCONJ
hassl-3729	117	25	audit	audit	NOUN
hassl-3729	117	26	committee	committee	NOUN
hassl-3729	117	27	monitoring	monitoring	NOUN
hassl-3729	117	28	efficacy	efficacy	NOUN
hassl-3729	117	29	and	and	CCONJ
hassl-3729	117	30	competencies	competency	NOUN
hassl-3729	117	31	are	be	AUX
hassl-3729	117	32	favourably	favourably	ADV
hassl-3729	117	33	associated	associate	VERB
hassl-3729	117	34	with	with	ADP
hassl-3729	117	35	frq	frq	PROPN
hassl-3729	117	36	.	.	PUNCT
hassl-3729	118	1	more	more	ADV
hassl-3729	118	2	recently	recently	ADV
hassl-3729	118	3	,	,	PUNCT
hassl-3729	118	4	several	several	ADJ
hassl-3729	118	5	authors	author	NOUN
hassl-3729	118	6	have	have	AUX
hassl-3729	118	7	considered	consider	VERB
hassl-3729	118	8	the	the	DET
hassl-3729	118	9	effects	effect	NOUN
hassl-3729	118	10	of	of	ADP
hassl-3729	118	11	audit	audit	NOUN
hassl-3729	118	12	committees	committee	NOUN
hassl-3729	118	13	on	on	ADP
hassl-3729	118	14	frq	frq	PROPN
hassl-3729	118	15	(	(	PUNCT
hassl-3729	118	16	agyei	agyei	NOUN
hassl-3729	118	17	-	-	PUNCT
hassl-3729	118	18	mensah	mensah	NOUN
hassl-3729	118	19	,	,	PUNCT
hassl-3729	118	20	2022	2022	NUM
hassl-3729	118	21	;	;	PUNCT
hassl-3729	118	22	chalevas	chalevas	PROPN
hassl-3729	118	23	,	,	PUNCT
hassl-3729	118	24	giannopoulos	giannopoulo	NOUN
hassl-3729	118	25	,	,	PUNCT
hassl-3729	118	26	koutoupis	koutoupis	NOUN
hassl-3729	118	27	,	,	PUNCT
hassl-3729	118	28	&	&	CCONJ
hassl-3729	118	29	samara	samara	PROPN
hassl-3729	118	30	,	,	PUNCT
hassl-3729	118	31	2021	2021	NUM
hassl-3729	118	32	;	;	PUNCT
hassl-3729	118	33	mardessi	mardessi	ADJ
hassl-3729	118	34	,	,	PUNCT
hassl-3729	118	35	2022	2022	NUM
hassl-3729	118	36	;	;	PUNCT
hassl-3729	118	37	safari	safari	NOUN
hassl-3729	118	38	,	,	PUNCT
hassl-3729	118	39	pitenoei	pitenoei	PROPN
hassl-3729	118	40	,	,	PUNCT
hassl-3729	118	41	&	&	CCONJ
hassl-3729	118	42	abdollahi	abdollahi	NOUN
hassl-3729	118	43	,	,	PUNCT
hassl-3729	118	44	2021	2021	NUM
hassl-3729	118	45	)	)	PUNCT
hassl-3729	118	46	.	.	PUNCT
hassl-3729	119	1	mardessi	mardessi	ADJ
hassl-3729	119	2	(	(	PUNCT
hassl-3729	119	3	2022	2022	NUM
hassl-3729	119	4	)	)	PUNCT
hassl-3729	119	5	reported	report	VERB
hassl-3729	119	6	a	a	DET
hassl-3729	119	7	positive	positive	ADJ
hassl-3729	119	8	and	and	CCONJ
hassl-3729	119	9	significant	significant	ADJ
hassl-3729	119	10	relationship	relationship	NOUN
hassl-3729	119	11	between	between	ADP
hassl-3729	119	12	committee	committee	NOUN
hassl-3729	119	13	independence	independence	NOUN
hassl-3729	119	14	and	and	CCONJ
hassl-3729	119	15	frq	frq	PROPN
hassl-3729	119	16	.	.	PUNCT
hassl-3729	120	1	however	however	ADV
hassl-3729	120	2	,	,	PUNCT
hassl-3729	120	3	safari	safari	PROPN
hassl-3729	120	4	et	et	PROPN
hassl-3729	120	5	al	al	PROPN
hassl-3729	120	6	.	.	PROPN
hassl-3729	121	1	(	(	PUNCT
hassl-3729	121	2	2021	2021	NUM
hassl-3729	121	3	)	)	PUNCT
hassl-3729	121	4	indicated	indicate	VERB
hassl-3729	121	5	that	that	SCONJ
hassl-3729	121	6	there	there	PRON
hassl-3729	121	7	was	be	VERB
hassl-3729	121	8	no	no	DET
hassl-3729	121	9	significant	significant	ADJ
hassl-3729	121	10	effect	effect	NOUN
hassl-3729	121	11	on	on	ADP
hassl-3729	121	12	frq	frq	PROPN
hassl-3729	121	13	.	.	PUNCT
hassl-3729	122	1	this	this	DET
hassl-3729	122	2	mixed	mixed	ADJ
hassl-3729	122	3	finding	finding	NOUN
hassl-3729	122	4	might	might	AUX
hassl-3729	122	5	reflect	reflect	VERB
hassl-3729	122	6	the	the	DET
hassl-3729	122	7	context	context	NOUN
hassl-3729	122	8	in	in	ADP
hassl-3729	122	9	which	which	PRON
hassl-3729	122	10	the	the	DET
hassl-3729	122	11	study	study	NOUN
hassl-3729	122	12	was	be	AUX
hassl-3729	122	13	conducted	conduct	VERB
hassl-3729	122	14	.	.	PUNCT
hassl-3729	123	1	amsterdam	amsterdam	PROPN
hassl-3729	123	2	stock	stock	PROPN
hassl-3729	123	3	exchange	exchange	PROPN
hassl-3729	123	4	aex	aex	PROPN
hassl-3729	123	5	listed	list	VERB
hassl-3729	123	6	firms	firm	NOUN
hassl-3729	123	7	for	for	ADP
hassl-3729	123	8	mardessi	mardessi	ADJ
hassl-3729	123	9	(	(	PUNCT
hassl-3729	123	10	2022	2022	NUM
hassl-3729	123	11	)	)	PUNCT
hassl-3729	123	12	and	and	CCONJ
hassl-3729	123	13	tehran	tehran	PROPN
hassl-3729	123	14	stock	stock	PROPN
hassl-3729	123	15	exchange	exchange	PROPN
hassl-3729	123	16	tse	tse	PROPN
hassl-3729	123	17	listed	list	VERB
hassl-3729	123	18	companies	company	NOUN
hassl-3729	123	19	for	for	ADP
hassl-3729	123	20	safari	safari	NOUN
hassl-3729	123	21	et	et	PROPN
hassl-3729	123	22	al	al	PROPN
hassl-3729	123	23	.	.	PROPN
hassl-3729	123	24	(	(	PUNCT
hassl-3729	123	25	2021	2021	NUM
hassl-3729	123	26	)	)	PUNCT
hassl-3729	123	27	.	.	PUNCT
hassl-3729	124	1	the	the	DET
hassl-3729	124	2	ac	ac	PROPN
hassl-3729	124	3	’s	’s	PART
hassl-3729	124	4	financial	financial	ADJ
hassl-3729	124	5	expertise	expertise	NOUN
hassl-3729	124	6	as	as	ADP
hassl-3729	124	7	an	an	DET
hassl-3729	124	8	important	important	ADJ
hassl-3729	124	9	attribute	attribute	NOUN
hassl-3729	124	10	of	of	ADP
hassl-3729	124	11	the	the	DET
hassl-3729	124	12	audit	audit	NOUN
hassl-3729	124	13	has	have	VERB
hassl-3729	124	14	a	a	DET
hassl-3729	124	15	significant	significant	ADJ
hassl-3729	124	16	and	and	CCONJ
hassl-3729	124	17	positive	positive	ADJ
hassl-3729	124	18	impact	impact	NOUN
hassl-3729	124	19	on	on	ADP
hassl-3729	124	20	frq	frq	PROPN
hassl-3729	124	21	(	(	PUNCT
hassl-3729	124	22	mardessi	mardessi	ADJ
hassl-3729	124	23	,	,	PUNCT
hassl-3729	124	24	2022	2022	NUM
hassl-3729	124	25	;	;	PUNCT
hassl-3729	124	26	safari	safari	PROPN
hassl-3729	124	27	et	et	PROPN
hassl-3729	124	28	al	al	PROPN
hassl-3729	124	29	.	.	PROPN
hassl-3729	124	30	,	,	PUNCT
hassl-3729	124	31	2021	2021	NUM
hassl-3729	124	32	)	)	PUNCT
hassl-3729	124	33	.	.	PUNCT
hassl-3729	125	1	additionally	additionally	ADV
hassl-3729	125	2	,	,	PUNCT
hassl-3729	125	3	audit	audit	NOUN
hassl-3729	125	4	committee	committee	NOUN
hassl-3729	125	5	size	size	NOUN
hassl-3729	125	6	has	have	VERB
hassl-3729	125	7	a	a	DET
hassl-3729	125	8	significant	significant	ADJ
hassl-3729	125	9	positive	positive	ADJ
hassl-3729	125	10	relationship	relationship	NOUN
hassl-3729	125	11	with	with	ADP
hassl-3729	125	12	frq	frq	PROPN
hassl-3729	125	13	(	(	PUNCT
hassl-3729	125	14	agyei	agyei	NOUN
hassl-3729	125	15	-	-	PUNCT
hassl-3729	125	16	mensah	mensah	NOUN
hassl-3729	125	17	,	,	PUNCT
hassl-3729	125	18	2022	2022	NUM
hassl-3729	125	19	)	)	PUNCT
hassl-3729	125	20	and	and	CCONJ
hassl-3729	125	21	real	real	ADJ
hassl-3729	125	22	earnings	earning	NOUN
hassl-3729	125	23	management	management	NOUN
hassl-3729	125	24	(	(	PUNCT
hassl-3729	125	25	mardessi	mardessi	ADJ
hassl-3729	125	26	,	,	PUNCT
hassl-3729	125	27	2022	2022	NUM
hassl-3729	125	28	)	)	PUNCT
hassl-3729	125	29	.	.	PUNCT
hassl-3729	126	1	however	however	ADV
hassl-3729	126	2	,	,	PUNCT
hassl-3729	126	3	mardessi	mardessi	ADJ
hassl-3729	126	4	(	(	PUNCT
hassl-3729	126	5	2022	2022	NUM
hassl-3729	126	6	)	)	PUNCT
hassl-3729	126	7	demonstrated	demonstrate	VERB
hassl-3729	126	8	no	no	DET
hassl-3729	126	9	significant	significant	ADJ
hassl-3729	126	10	effect	effect	NOUN
hassl-3729	126	11	of	of	ADP
hassl-3729	126	12	audit	audit	NOUN
hassl-3729	126	13	committee	committee	NOUN
hassl-3729	126	14	meetings	meeting	NOUN
hassl-3729	126	15	on	on	ADP
hassl-3729	126	16	real	real	ADJ
hassl-3729	126	17	earnings	earning	NOUN
hassl-3729	126	18	management	management	NOUN
hassl-3729	126	19	.	.	PUNCT
hassl-3729	127	1	furthermore	furthermore	ADV
hassl-3729	127	2	,	,	PUNCT
hassl-3729	127	3	chalevas	chalevas	PROPN
hassl-3729	127	4	et	et	PROPN
hassl-3729	127	5	al	al	PROPN
hassl-3729	127	6	.	.	PROPN
hassl-3729	127	7	(	(	PUNCT
hassl-3729	127	8	2021	2021	NUM
hassl-3729	127	9	)	)	PUNCT
hassl-3729	127	10	found	find	VERB
hassl-3729	127	11	that	that	SCONJ
hassl-3729	127	12	the	the	DET
hassl-3729	127	13	audit	audit	NOUN
hassl-3729	127	14	humanities	humanity	NOUN
hassl-3729	127	15	and	and	CCONJ
hassl-3729	127	16	social	social	ADJ
hassl-3729	127	17	sciences	science	NOUN
hassl-3729	127	18	letters	letter	NOUN
hassl-3729	127	19	,	,	PUNCT
hassl-3729	127	20	2024	2024	NUM
hassl-3729	127	21	,	,	PUNCT
hassl-3729	127	22	12(2	12(2	NUM
hassl-3729	127	23	):	):	PUNCT
hassl-3729	127	24	345	345	NUM
hassl-3729	127	25	-	-	SYM
hassl-3729	127	26	364	364	NUM
hassl-3729	127	27	349	349	NUM
hassl-3729	127	28	©	©	PROPN
hassl-3729	127	29	2024	2024	NUM
hassl-3729	127	30	conscientia	conscientia	PROPN
hassl-3729	127	31	beam	beam	PROPN
hassl-3729	127	32	.	.	PUNCT
hassl-3729	128	1	all	all	DET
hassl-3729	128	2	rights	right	NOUN
hassl-3729	128	3	reserved	reserve	VERB
hassl-3729	128	4	.	.	PUNCT
hassl-3729	129	1	committee	committee	NOUN
hassl-3729	129	2	's	's	PART
hassl-3729	129	3	form	form	NOUN
hassl-3729	129	4	and	and	CCONJ
hassl-3729	129	5	competencies	competency	NOUN
hassl-3729	129	6	might	might	AUX
hassl-3729	129	7	considerably	considerably	ADV
hassl-3729	129	8	enhance	enhance	VERB
hassl-3729	129	9	frq	frq	VERB
hassl-3729	129	10	with	with	ADP
hassl-3729	129	11	regard	regard	NOUN
hassl-3729	129	12	to	to	ADP
hassl-3729	129	13	the	the	DET
hassl-3729	129	14	ac	ac	PROPN
hassl-3729	129	15	's	's	PART
hassl-3729	129	16	duty	duty	NOUN
hassl-3729	129	17	to	to	PART
hassl-3729	129	18	raise	raise	VERB
hassl-3729	129	19	the	the	DET
hassl-3729	129	20	auditor	auditor	NOUN
hassl-3729	129	21	's	's	PART
hassl-3729	129	22	business	business	NOUN
hassl-3729	129	23	expertise	expertise	NOUN
hassl-3729	129	24	and	and	CCONJ
hassl-3729	129	25	monitor	monitor	VERB
hassl-3729	129	26	the	the	DET
hassl-3729	129	27	auditor	auditor	NOUN
hassl-3729	129	28	's	's	PART
hassl-3729	129	29	independence	independence	NOUN
hassl-3729	129	30	.	.	PUNCT
hassl-3729	130	1	the	the	DET
hassl-3729	130	2	study	study	NOUN
hassl-3729	130	3	involved	involve	VERB
hassl-3729	130	4	138	138	NUM
hassl-3729	130	5	public	public	ADJ
hassl-3729	130	6	interest	interest	NOUN
hassl-3729	130	7	entities	entity	NOUN
hassl-3729	130	8	(	(	PUNCT
hassl-3729	130	9	pies	pie	NOUN
hassl-3729	130	10	)	)	PUNCT
hassl-3729	130	11	.	.	PUNCT
hassl-3729	131	1	hence	hence	ADV
hassl-3729	131	2	,	,	PUNCT
hassl-3729	131	3	it	it	PRON
hassl-3729	131	4	could	could	AUX
hassl-3729	131	5	conceivably	conceivably	ADV
hassl-3729	131	6	be	be	AUX
hassl-3729	131	7	hypothesized	hypothesize	VERB
hassl-3729	131	8	that	that	SCONJ
hassl-3729	131	9	h1	h1	PROPN
hassl-3729	131	10	:	:	PUNCT
hassl-3729	131	11	financial	financial	ADJ
hassl-3729	131	12	reporting	reporting	NOUN
hassl-3729	131	13	quality	quality	NOUN
hassl-3729	131	14	is	be	AUX
hassl-3729	131	15	significantly	significantly	ADV
hassl-3729	131	16	and	and	CCONJ
hassl-3729	131	17	favorably	favorably	ADV
hassl-3729	131	18	impacted	impact	VERB
hassl-3729	131	19	by	by	ADP
hassl-3729	131	20	governance	governance	NOUN
hassl-3729	131	21	rules	rule	NOUN
hassl-3729	131	22	and	and	CCONJ
hassl-3729	131	23	application	application	NOUN
hassl-3729	131	24	controls	control	NOUN
hassl-3729	131	25	.	.	PUNCT
hassl-3729	132	1	h1a	h1a	NOUN
hassl-3729	132	2	:	:	PUNCT
hassl-3729	132	3	financial	financial	ADJ
hassl-3729	132	4	reporting	reporting	NOUN
hassl-3729	132	5	quality	quality	NOUN
hassl-3729	132	6	is	be	AUX
hassl-3729	132	7	positively	positively	ADV
hassl-3729	132	8	and	and	CCONJ
hassl-3729	132	9	significantly	significantly	ADV
hassl-3729	132	10	impacted	impact	VERB
hassl-3729	132	11	by	by	ADP
hassl-3729	132	12	governance	governance	NOUN
hassl-3729	132	13	regulations	regulation	NOUN
hassl-3729	132	14	(	(	PUNCT
hassl-3729	132	15	audit	audit	NOUN
hassl-3729	132	16	committees	committee	NOUN
hassl-3729	132	17	)	)	PUNCT
hassl-3729	132	18	.	.	PUNCT
hassl-3729	133	1	2.3	2.3	NUM
hassl-3729	133	2	.	.	PUNCT
hassl-3729	133	3	board	board	NOUN
hassl-3729	133	4	of	of	ADP
hassl-3729	133	5	directors	director	NOUN
hassl-3729	133	6	and	and	CCONJ
hassl-3729	133	7	quality	quality	NOUN
hassl-3729	133	8	of	of	ADP
hassl-3729	133	9	financial	financial	ADJ
hassl-3729	133	10	reporting	reporting	NOUN
hassl-3729	133	11	the	the	DET
hassl-3729	133	12	board	board	NOUN
hassl-3729	133	13	directs	direct	VERB
hassl-3729	133	14	management	management	NOUN
hassl-3729	133	15	and	and	CCONJ
hassl-3729	133	16	corporate	corporate	ADJ
hassl-3729	133	17	initiatives	initiative	NOUN
hassl-3729	133	18	to	to	PART
hassl-3729	133	19	create	create	VERB
hassl-3729	133	20	long	long	ADJ
hassl-3729	133	21	-	-	PUNCT
hassl-3729	133	22	term	term	NOUN
hassl-3729	133	23	value	value	NOUN
hassl-3729	133	24	(	(	PUNCT
hassl-3729	133	25	al	al	PROPN
hassl-3729	133	26	-	-	PUNCT
hassl-3729	133	27	matari	matari	NOUN
hassl-3729	133	28	,	,	PUNCT
hassl-3729	133	29	2022	2022	NUM
hassl-3729	133	30	;	;	PUNCT
hassl-3729	133	31	roundtable	roundtable	ADJ
hassl-3729	133	32	,	,	PUNCT
hassl-3729	133	33	2016	2016	NUM
hassl-3729	133	34	)	)	PUNCT
hassl-3729	133	35	.	.	PUNCT
hassl-3729	134	1	directors	director	NOUN
hassl-3729	134	2	are	be	AUX
hassl-3729	134	3	observers	observer	NOUN
hassl-3729	134	4	not	not	PART
hassl-3729	134	5	managers	manager	NOUN
hassl-3729	134	6	.	.	PUNCT
hassl-3729	135	1	the	the	DET
hassl-3729	135	2	board	board	NOUN
hassl-3729	135	3	also	also	ADV
hassl-3729	135	4	directly	directly	ADV
hassl-3729	135	5	oversees	oversee	VERB
hassl-3729	135	6	the	the	DET
hassl-3729	135	7	outside	outside	ADJ
hassl-3729	135	8	auditor	auditor	NOUN
hassl-3729	135	9	and	and	CCONJ
hassl-3729	135	10	executive	executive	NOUN
hassl-3729	135	11	salaries	salary	NOUN
hassl-3729	135	12	(	(	PUNCT
hassl-3729	135	13	al	al	PROPN
hassl-3729	135	14	-	-	PUNCT
hassl-3729	135	15	matari	matari	NOUN
hassl-3729	135	16	,	,	PUNCT
hassl-3729	135	17	mgammal	mgammal	NOUN
hassl-3729	135	18	,	,	PUNCT
hassl-3729	135	19	alosaimi	alosaimi	PROPN
hassl-3729	135	20	,	,	PUNCT
hassl-3729	135	21	alruwaili	alruwaili	NOUN
hassl-3729	135	22	,	,	PUNCT
hassl-3729	135	23	&	&	CCONJ
hassl-3729	135	24	al	al	PROPN
hassl-3729	135	25	-	-	PUNCT
hassl-3729	135	26	bogami	bogami	PROPN
hassl-3729	135	27	,	,	PUNCT
hassl-3729	135	28	2022	2022	NUM
hassl-3729	135	29	)	)	PUNCT
hassl-3729	135	30	.	.	PUNCT
hassl-3729	136	1	the	the	DET
hassl-3729	136	2	corporate	corporate	ADJ
hassl-3729	136	3	governance	governance	NOUN
hassl-3729	136	4	institute	institute	NOUN
hassl-3729	136	5	(	(	PUNCT
hassl-3729	136	6	2022	2022	NUM
hassl-3729	136	7	)	)	PUNCT
hassl-3729	136	8	defined	define	VERB
hassl-3729	136	9	the	the	DET
hassl-3729	136	10	board	board	NOUN
hassl-3729	136	11	of	of	ADP
hassl-3729	136	12	directors	director	NOUN
hassl-3729	136	13	as	as	ADP
hassl-3729	136	14	“	"	PUNCT
hassl-3729	136	15	a	a	DET
hassl-3729	136	16	group	group	NOUN
hassl-3729	136	17	of	of	ADP
hassl-3729	136	18	elected	elect	VERB
hassl-3729	136	19	individuals	individual	NOUN
hassl-3729	136	20	representing	represent	VERB
hassl-3729	136	21	the	the	DET
hassl-3729	136	22	shareholders	shareholder	NOUN
hassl-3729	136	23	”	"	PUNCT
hassl-3729	136	24	.	.	PUNCT
hassl-3729	137	1	the	the	DET
hassl-3729	137	2	board	board	NOUN
hassl-3729	137	3	of	of	ADP
hassl-3729	137	4	directors	director	NOUN
hassl-3729	137	5	is	be	AUX
hassl-3729	137	6	a	a	DET
hassl-3729	137	7	governing	govern	VERB
hassl-3729	137	8	body	body	NOUN
hassl-3729	137	9	that	that	PRON
hassl-3729	137	10	regularly	regularly	ADV
hassl-3729	137	11	meets	meet	VERB
hassl-3729	137	12	to	to	PART
hassl-3729	137	13	establish	establish	VERB
hassl-3729	137	14	policies	policy	NOUN
hassl-3729	137	15	and	and	CCONJ
hassl-3729	137	16	supervise	supervise	VERB
hassl-3729	137	17	corporate	corporate	ADJ
hassl-3729	137	18	management	management	NOUN
hassl-3729	137	19	.	.	PUNCT
hassl-3729	138	1	a	a	DET
hassl-3729	138	2	good	good	ADJ
hassl-3729	138	3	board	board	NOUN
hassl-3729	138	4	of	of	ADP
hassl-3729	138	5	directors	director	NOUN
hassl-3729	138	6	should	should	AUX
hassl-3729	138	7	have	have	VERB
hassl-3729	138	8	both	both	CCONJ
hassl-3729	138	9	internal	internal	ADJ
hassl-3729	138	10	and	and	CCONJ
hassl-3729	138	11	external	external	ADJ
hassl-3729	138	12	non	non	ADJ
hassl-3729	138	13	-	-	ADJ
hassl-3729	138	14	executive	executive	ADJ
hassl-3729	138	15	directors	director	NOUN
hassl-3729	138	16	and	and	CCONJ
hassl-3729	138	17	should	should	AUX
hassl-3729	138	18	represent	represent	VERB
hassl-3729	138	19	both	both	DET
hassl-3729	138	20	management	management	NOUN
hassl-3729	138	21	and	and	CCONJ
hassl-3729	138	22	shareholder	shareholder	NOUN
hassl-3729	138	23	interests	interest	NOUN
hassl-3729	138	24	(	(	PUNCT
hassl-3729	138	25	corporate	corporate	ADJ
hassl-3729	138	26	governance	governance	NOUN
hassl-3729	138	27	institute	institute	NOUN
hassl-3729	138	28	,	,	PUNCT
hassl-3729	138	29	2022	2022	NUM
hassl-3729	138	30	)	)	PUNCT
hassl-3729	138	31	.	.	PUNCT
hassl-3729	139	1	frq	frq	PROPN
hassl-3729	139	2	is	be	AUX
hassl-3729	139	3	impacted	impact	VERB
hassl-3729	139	4	by	by	ADP
hassl-3729	139	5	effective	effective	ADJ
hassl-3729	139	6	company	company	NOUN
hassl-3729	139	7	governance	governance	NOUN
hassl-3729	139	8	policies	policy	NOUN
hassl-3729	139	9	and	and	CCONJ
hassl-3729	139	10	one	one	NUM
hassl-3729	139	11	of	of	ADP
hassl-3729	139	12	the	the	DET
hassl-3729	139	13	factors	factor	NOUN
hassl-3729	139	14	that	that	PRON
hassl-3729	139	15	determines	determine	VERB
hassl-3729	139	16	whether	whether	SCONJ
hassl-3729	139	17	frq	frq	PROPN
hassl-3729	139	18	is	be	AUX
hassl-3729	139	19	successful	successful	ADJ
hassl-3729	139	20	is	be	AUX
hassl-3729	139	21	independence	independence	NOUN
hassl-3729	139	22	(	(	PUNCT
hassl-3729	139	23	abu	abu	PROPN
hassl-3729	139	24	-	-	PUNCT
hassl-3729	139	25	risheh	risheh	PROPN
hassl-3729	139	26	&	&	CCONJ
hassl-3729	139	27	al	al	PROPN
hassl-3729	139	28	-	-	PUNCT
hassl-3729	139	29	sa’eed	sa’eed	NOUN
hassl-3729	139	30	,	,	PUNCT
hassl-3729	139	31	2012	2012	NUM
hassl-3729	139	32	)	)	PUNCT
hassl-3729	139	33	.	.	PUNCT
hassl-3729	140	1	they	they	PRON
hassl-3729	140	2	discovered	discover	VERB
hassl-3729	140	3	significant	significant	ADJ
hassl-3729	140	4	relationships	relationship	NOUN
hassl-3729	140	5	between	between	ADP
hassl-3729	140	6	frq	frq	PROPN
hassl-3729	140	7	and	and	CCONJ
hassl-3729	140	8	board	board	NOUN
hassl-3729	140	9	transparency	transparency	NOUN
hassl-3729	140	10	,	,	PUNCT
hassl-3729	140	11	board	board	NOUN
hassl-3729	140	12	independence	independence	NOUN
hassl-3729	140	13	and	and	CCONJ
hassl-3729	140	14	independent	independent	ADJ
hassl-3729	140	15	audit	audit	NOUN
hassl-3729	140	16	committees	committee	NOUN
hassl-3729	140	17	.	.	PUNCT
hassl-3729	141	1	the	the	DET
hassl-3729	141	2	presence	presence	NOUN
hassl-3729	141	3	(	(	PUNCT
hassl-3729	141	4	and	and	CCONJ
hassl-3729	141	5	proportion	proportion	NOUN
hassl-3729	141	6	)	)	PUNCT
hassl-3729	141	7	of	of	ADP
hassl-3729	141	8	directors	director	NOUN
hassl-3729	141	9	with	with	ADP
hassl-3729	141	10	legal	legal	ADJ
hassl-3729	141	11	expertise	expertise	NOUN
hassl-3729	141	12	in	in	ADP
hassl-3729	141	13	the	the	DET
hassl-3729	141	14	audit	audit	NOUN
hassl-3729	141	15	committee	committee	NOUN
hassl-3729	141	16	is	be	AUX
hassl-3729	141	17	related	relate	VERB
hassl-3729	141	18	to	to	ADP
hassl-3729	141	19	improved	improve	VERB
hassl-3729	141	20	frq	frq	PROPN
hassl-3729	141	21	(	(	PUNCT
hassl-3729	141	22	krishnan	krishnan	PROPN
hassl-3729	141	23	,	,	PUNCT
hassl-3729	141	24	wen	wen	PROPN
hassl-3729	141	25	,	,	PUNCT
hassl-3729	141	26	&	&	CCONJ
hassl-3729	141	27	zhao	zhao	PROPN
hassl-3729	141	28	,	,	PUNCT
hassl-3729	141	29	2011	2011	NUM
hassl-3729	141	30	)	)	PUNCT
hassl-3729	141	31	.	.	PUNCT
hassl-3729	142	1	alzoubi	alzoubi	PROPN
hassl-3729	142	2	(	(	PUNCT
hassl-3729	142	3	2014	2014	NUM
hassl-3729	142	4	)	)	PUNCT
hassl-3729	142	5	finds	find	VERB
hassl-3729	142	6	that	that	SCONJ
hassl-3729	142	7	a	a	DET
hassl-3729	142	8	board	board	NOUN
hassl-3729	142	9	's	's	PART
hassl-3729	142	10	character	character	NOUN
hassl-3729	142	11	plays	play	VERB
hassl-3729	142	12	a	a	DET
hassl-3729	142	13	significant	significant	ADJ
hassl-3729	142	14	role	role	NOUN
hassl-3729	142	15	in	in	ADP
hassl-3729	142	16	identifying	identify	VERB
hassl-3729	142	17	em	em	PRON
hassl-3729	142	18	which	which	PRON
hassl-3729	142	19	enhances	enhance	VERB
hassl-3729	142	20	the	the	DET
hassl-3729	142	21	accuracy	accuracy	NOUN
hassl-3729	142	22	of	of	ADP
hassl-3729	142	23	fr	fr	NOUN
hassl-3729	142	24	.	.	PUNCT
hassl-3729	143	1	if	if	SCONJ
hassl-3729	143	2	a	a	DET
hassl-3729	143	3	company	company	NOUN
hassl-3729	143	4	has	have	VERB
hassl-3729	143	5	an	an	DET
hassl-3729	143	6	audit	audit	NOUN
hassl-3729	143	7	committee	committee	NOUN
hassl-3729	143	8	,	,	PUNCT
hassl-3729	143	9	additional	additional	ADJ
hassl-3729	143	10	independent	independent	ADJ
hassl-3729	143	11	directors	director	NOUN
hassl-3729	143	12	or	or	CCONJ
hassl-3729	143	13	independent	independent	ADJ
hassl-3729	143	14	financial	financial	ADJ
hassl-3729	143	15	directors	director	NOUN
hassl-3729	143	16	on	on	ADP
hassl-3729	143	17	the	the	DET
hassl-3729	143	18	board	board	NOUN
hassl-3729	143	19	,	,	PUNCT
hassl-3729	143	20	it	it	PRON
hassl-3729	143	21	is	be	AUX
hassl-3729	143	22	more	more	ADV
hassl-3729	143	23	likely	likely	ADJ
hassl-3729	143	24	to	to	PART
hassl-3729	143	25	produce	produce	VERB
hassl-3729	143	26	high	high	ADJ
hassl-3729	143	27	-	-	PUNCT
hassl-3729	143	28	quality	quality	NOUN
hassl-3729	143	29	accounting	accounting	NOUN
hassl-3729	143	30	profit	profit	NOUN
hassl-3729	143	31	information	information	NOUN
hassl-3729	143	32	(	(	PUNCT
hassl-3729	143	33	qinghua	qinghua	PROPN
hassl-3729	143	34	,	,	PUNCT
hassl-3729	143	35	pingxin	pingxin	PROPN
hassl-3729	143	36	,	,	PUNCT
hassl-3729	143	37	&	&	CCONJ
hassl-3729	143	38	junming	junming	PROPN
hassl-3729	143	39	,	,	PUNCT
hassl-3729	143	40	2007	2007	NUM
hassl-3729	143	41	)	)	PUNCT
hassl-3729	143	42	.	.	PUNCT
hassl-3729	144	1	phuong	phuong	PROPN
hassl-3729	144	2	and	and	CCONJ
hassl-3729	144	3	hung	hung	PROPN
hassl-3729	144	4	(	(	PUNCT
hassl-3729	144	5	2020	2020	NUM
hassl-3729	144	6	)	)	PUNCT
hassl-3729	144	7	discovered	discover	VERB
hassl-3729	144	8	that	that	SCONJ
hassl-3729	144	9	the	the	DET
hassl-3729	144	10	independence	independence	NOUN
hassl-3729	144	11	,	,	PUNCT
hassl-3729	144	12	size	size	NOUN
hassl-3729	144	13	and	and	CCONJ
hassl-3729	144	14	chairperson	chairperson	NOUN
hassl-3729	144	15	or	or	CCONJ
hassl-3729	144	16	ceo	ceo	NOUN
hassl-3729	144	17	of	of	ADP
hassl-3729	144	18	the	the	DET
hassl-3729	144	19	board	board	NOUN
hassl-3729	144	20	of	of	ADP
hassl-3729	144	21	directors	director	NOUN
hassl-3729	144	22	have	have	VERB
hassl-3729	144	23	a	a	DET
hassl-3729	144	24	favourable	favourable	ADJ
hassl-3729	144	25	influence	influence	NOUN
hassl-3729	144	26	on	on	ADP
hassl-3729	144	27	frq	frq	PROPN
hassl-3729	144	28	whereas	whereas	SCONJ
hassl-3729	144	29	the	the	DET
hassl-3729	144	30	frequency	frequency	NOUN
hassl-3729	144	31	of	of	ADP
hassl-3729	144	32	board	board	NOUN
hassl-3729	144	33	meetings	meeting	NOUN
hassl-3729	144	34	has	have	VERB
hassl-3729	144	35	a	a	DET
hassl-3729	144	36	negative	negative	ADJ
hassl-3729	144	37	impact	impact	NOUN
hassl-3729	144	38	.	.	PUNCT
hassl-3729	145	1	these	these	DET
hassl-3729	145	2	findings	finding	NOUN
hassl-3729	145	3	were	be	AUX
hassl-3729	145	4	based	base	VERB
hassl-3729	145	5	on	on	ADP
hassl-3729	145	6	data	datum	NOUN
hassl-3729	145	7	from	from	ADP
hassl-3729	145	8	2162	2162	NUM
hassl-3729	145	9	observations	observation	NOUN
hassl-3729	145	10	of	of	ADP
hassl-3729	145	11	listed	list	VERB
hassl-3729	145	12	vietnamese	vietnamese	ADJ
hassl-3729	145	13	energy	energy	NOUN
hassl-3729	145	14	firms	firm	NOUN
hassl-3729	145	15	from	from	ADP
hassl-3729	145	16	2010	2010	NUM
hassl-3729	145	17	to	to	ADP
hassl-3729	145	18	2018	2018	NUM
hassl-3729	145	19	.	.	PUNCT
hassl-3729	146	1	the	the	DET
hassl-3729	146	2	context	context	NOUN
hassl-3729	146	3	of	of	ADP
hassl-3729	146	4	the	the	DET
hassl-3729	146	5	public	public	ADJ
hassl-3729	146	6	sector	sector	NOUN
hassl-3729	146	7	board	board	NOUN
hassl-3729	146	8	of	of	ADP
hassl-3729	146	9	directors	director	NOUN
hassl-3729	146	10	was	be	AUX
hassl-3729	146	11	not	not	PART
hassl-3729	146	12	adequately	adequately	ADV
hassl-3729	146	13	studied	study	VERB
hassl-3729	146	14	by	by	ADP
hassl-3729	146	15	researchers	researcher	NOUN
hassl-3729	146	16	(	(	PUNCT
hassl-3729	146	17	dewata	dewata	ADJ
hassl-3729	146	18	,	,	PUNCT
hassl-3729	146	19	hadi	hadi	PROPN
hassl-3729	146	20	,	,	PUNCT
hassl-3729	146	21	&	&	CCONJ
hassl-3729	146	22	jauhari	jauhari	PROPN
hassl-3729	146	23	,	,	PUNCT
hassl-3729	146	24	2016	2016	NUM
hassl-3729	146	25	;	;	PUNCT
hassl-3729	146	26	dimitropoulos	dimitropoulos	PROPN
hassl-3729	146	27	&	&	CCONJ
hassl-3729	146	28	asteriou	asteriou	PROPN
hassl-3729	146	29	,	,	PUNCT
hassl-3729	146	30	2010	2010	NUM
hassl-3729	146	31	)	)	PUNCT
hassl-3729	146	32	.	.	PUNCT
hassl-3729	147	1	research	research	NOUN
hassl-3729	147	2	on	on	ADP
hassl-3729	147	3	a	a	DET
hassl-3729	147	4	sample	sample	NOUN
hassl-3729	147	5	of	of	ADP
hassl-3729	147	6	fifty	fifty	NUM
hassl-3729	147	7	state	state	NOUN
hassl-3729	147	8	-	-	PUNCT
hassl-3729	147	9	owned	own	VERB
hassl-3729	147	10	companies	company	NOUN
hassl-3729	147	11	that	that	PRON
hassl-3729	147	12	were	be	AUX
hassl-3729	147	13	listed	list	VERB
hassl-3729	147	14	between	between	ADP
hassl-3729	147	15	2010	2010	NUM
hassl-3729	147	16	and	and	CCONJ
hassl-3729	147	17	2014	2014	NUM
hassl-3729	147	18	on	on	ADP
hassl-3729	147	19	the	the	DET
hassl-3729	147	20	indonesian	indonesian	ADJ
hassl-3729	147	21	stock	stock	PROPN
hassl-3729	147	22	exchange	exchange	PROPN
hassl-3729	147	23	was	be	AUX
hassl-3729	147	24	carried	carry	VERB
hassl-3729	147	25	out	out	ADP
hassl-3729	147	26	by	by	ADP
hassl-3729	147	27	dewata	dewata	PROPN
hassl-3729	147	28	et	et	PROPN
hassl-3729	147	29	al	al	PROPN
hassl-3729	147	30	.	.	PUNCT
hassl-3729	148	1	(	(	PUNCT
hassl-3729	148	2	2016	2016	NUM
hassl-3729	148	3	)	)	PUNCT
hassl-3729	148	4	.	.	PUNCT
hassl-3729	149	1	the	the	DET
hassl-3729	149	2	findings	finding	NOUN
hassl-3729	149	3	showed	show	VERB
hassl-3729	149	4	that	that	SCONJ
hassl-3729	149	5	the	the	DET
hassl-3729	149	6	percentage	percentage	NOUN
hassl-3729	149	7	of	of	ADP
hassl-3729	149	8	independent	independent	ADJ
hassl-3729	149	9	commissioners	commissioner	NOUN
hassl-3729	149	10	,	,	PUNCT
hassl-3729	149	11	board	board	NOUN
hassl-3729	149	12	size	size	NOUN
hassl-3729	149	13	and	and	CCONJ
hassl-3729	149	14	government	government	NOUN
hassl-3729	149	15	ownership	ownership	NOUN
hassl-3729	149	16	had	have	VERB
hassl-3729	149	17	no	no	DET
hassl-3729	149	18	discernible	discernible	ADJ
hassl-3729	149	19	effects	effect	NOUN
hassl-3729	149	20	on	on	ADP
hassl-3729	149	21	the	the	DET
hassl-3729	149	22	quality	quality	NOUN
hassl-3729	149	23	of	of	ADP
hassl-3729	149	24	fr	fr	PROPN
hassl-3729	149	25	.	.	PUNCT
hassl-3729	150	1	similarly	similarly	ADV
hassl-3729	150	2	,	,	PUNCT
hassl-3729	150	3	dimitropoulos	dimitropoulo	NOUN
hassl-3729	150	4	and	and	CCONJ
hassl-3729	150	5	asteriou	asteriou	NOUN
hassl-3729	150	6	(	(	PUNCT
hassl-3729	150	7	2010	2010	NUM
hassl-3729	150	8	)	)	PUNCT
hassl-3729	150	9	examined	examine	VERB
hassl-3729	150	10	greek	greek	ADJ
hassl-3729	150	11	capital	capital	NOUN
hassl-3729	150	12	market	market	NOUN
hassl-3729	150	13	publicly	publicly	ADV
hassl-3729	150	14	listed	list	VERB
hassl-3729	150	15	enterprises	enterprise	NOUN
hassl-3729	150	16	throughout	throughout	ADP
hassl-3729	150	17	the	the	DET
hassl-3729	150	18	period	period	NOUN
hassl-3729	150	19	of	of	ADP
hassl-3729	150	20	2000–2004	2000–2004	NUM
hassl-3729	150	21	.	.	PUNCT
hassl-3729	151	1	their	their	PRON
hassl-3729	151	2	results	result	NOUN
hassl-3729	151	3	showed	show	VERB
hassl-3729	151	4	that	that	SCONJ
hassl-3729	151	5	the	the	DET
hassl-3729	151	6	share	share	NOUN
hassl-3729	151	7	of	of	ADP
hassl-3729	151	8	external	external	ADJ
hassl-3729	151	9	directors	director	NOUN
hassl-3729	151	10	on	on	ADP
hassl-3729	151	11	the	the	DET
hassl-3729	151	12	board	board	NOUN
hassl-3729	151	13	was	be	AUX
hassl-3729	151	14	positively	positively	ADV
hassl-3729	151	15	connected	connect	VERB
hassl-3729	151	16	with	with	ADP
hassl-3729	151	17	the	the	DET
hassl-3729	151	18	size	size	NOUN
hassl-3729	151	19	of	of	ADP
hassl-3729	151	20	the	the	DET
hassl-3729	151	21	board	board	NOUN
hassl-3729	151	22	but	but	CCONJ
hassl-3729	151	23	the	the	DET
hassl-3729	151	24	size	size	NOUN
hassl-3729	151	25	of	of	ADP
hassl-3729	151	26	the	the	DET
hassl-3729	151	27	board	board	NOUN
hassl-3729	151	28	did	do	AUX
hassl-3729	151	29	not	not	PART
hassl-3729	151	30	affect	affect	VERB
hassl-3729	151	31	the	the	DET
hassl-3729	151	32	informativeness	informativeness	NOUN
hassl-3729	151	33	of	of	ADP
hassl-3729	151	34	annual	annual	ADJ
hassl-3729	151	35	accounting	accounting	NOUN
hassl-3729	151	36	earnings	earning	NOUN
hassl-3729	151	37	.	.	PUNCT
hassl-3729	152	1	moreover	moreover	ADV
hassl-3729	152	2	,	,	PUNCT
hassl-3729	152	3	companies	company	NOUN
hassl-3729	152	4	with	with	ADP
hassl-3729	152	5	a	a	DET
hassl-3729	152	6	larger	large	ADJ
hassl-3729	152	7	percentage	percentage	NOUN
hassl-3729	152	8	of	of	ADP
hassl-3729	152	9	external	external	ADJ
hassl-3729	152	10	directors	director	NOUN
hassl-3729	152	11	produced	produce	VERB
hassl-3729	152	12	better	well	ADJ
hassl-3729	152	13	-	-	PUNCT
hassl-3729	152	14	quality	quality	NOUN
hassl-3729	152	15	results	result	NOUN
hassl-3729	152	16	than	than	ADP
hassl-3729	152	17	those	those	PRON
hassl-3729	152	18	with	with	ADP
hassl-3729	152	19	a	a	DET
hassl-3729	152	20	lower	low	ADJ
hassl-3729	152	21	number	number	NOUN
hassl-3729	152	22	of	of	ADP
hassl-3729	152	23	external	external	ADJ
hassl-3729	152	24	directors	director	NOUN
hassl-3729	152	25	.	.	PUNCT
hassl-3729	153	1	recent	recent	ADJ
hassl-3729	153	2	studies	study	NOUN
hassl-3729	153	3	have	have	AUX
hassl-3729	153	4	focused	focus	VERB
hassl-3729	153	5	on	on	ADP
hassl-3729	153	6	the	the	DET
hassl-3729	153	7	impact	impact	NOUN
hassl-3729	153	8	of	of	ADP
hassl-3729	153	9	bod	bod	ADJ
hassl-3729	153	10	attributes	attribute	NOUN
hassl-3729	153	11	such	such	ADJ
hassl-3729	153	12	as	as	ADP
hassl-3729	153	13	board	board	NOUN
hassl-3729	153	14	size	size	NOUN
hassl-3729	153	15	(	(	PUNCT
hassl-3729	153	16	qawqzeh	qawqzeh	PROPN
hassl-3729	153	17	,	,	PUNCT
hassl-3729	153	18	endut	endut	PROPN
hassl-3729	153	19	,	,	PUNCT
hassl-3729	153	20	&	&	CCONJ
hassl-3729	153	21	rashid	rashid	PROPN
hassl-3729	153	22	,	,	PUNCT
hassl-3729	153	23	2021	2021	NUM
hassl-3729	153	24	)	)	PUNCT
hassl-3729	153	25	board	board	NOUN
hassl-3729	153	26	independence	independence	NOUN
hassl-3729	153	27	(	(	PUNCT
hassl-3729	153	28	arcas	arcas	NOUN
hassl-3729	153	29	-	-	PUNCT
hassl-3729	153	30	pellicer	pellicer	NOUN
hassl-3729	153	31	,	,	PUNCT
hassl-3729	153	32	pina	pina	NOUN
hassl-3729	153	33	,	,	PUNCT
hassl-3729	153	34	&	&	CCONJ
hassl-3729	153	35	torres	torre	NOUN
hassl-3729	153	36	,	,	PUNCT
hassl-3729	153	37	2022	2022	NUM
hassl-3729	153	38	;	;	PUNCT
hassl-3729	153	39	qawqzeh	qawqzeh	PROPN
hassl-3729	153	40	et	et	PROPN
hassl-3729	153	41	al	al	PROPN
hassl-3729	153	42	.	.	PROPN
hassl-3729	153	43	,	,	PUNCT
hassl-3729	153	44	2021	2021	NUM
hassl-3729	153	45	)	)	PUNCT
hassl-3729	153	46	and	and	CCONJ
hassl-3729	153	47	board	board	NOUN
hassl-3729	153	48	expertise	expertise	NOUN
hassl-3729	153	49	.	.	PUNCT
hassl-3729	154	1	the	the	DET
hassl-3729	154	2	findings	finding	NOUN
hassl-3729	154	3	showed	show	VERB
hassl-3729	154	4	that	that	SCONJ
hassl-3729	154	5	board	board	NOUN
hassl-3729	154	6	size	size	NOUN
hassl-3729	154	7	and	and	CCONJ
hassl-3729	154	8	the	the	DET
hassl-3729	154	9	presence	presence	NOUN
hassl-3729	154	10	of	of	ADP
hassl-3729	154	11	independent	independent	ADJ
hassl-3729	154	12	directors	director	NOUN
hassl-3729	154	13	had	have	VERB
hassl-3729	154	14	a	a	DET
hassl-3729	154	15	negative	negative	ADJ
hassl-3729	154	16	and	and	CCONJ
hassl-3729	154	17	significant	significant	ADJ
hassl-3729	154	18	impact	impact	NOUN
hassl-3729	154	19	on	on	ADP
hassl-3729	154	20	frq	frq	PROPN
hassl-3729	154	21	.	.	PROPN
hassl-3729	154	22	kaawaase	kaawaase	PROPN
hassl-3729	154	23	,	,	PUNCT
hassl-3729	154	24	nairuba	nairuba	NOUN
hassl-3729	154	25	,	,	PUNCT
hassl-3729	154	26	akankunda	akankunda	NOUN
hassl-3729	154	27	,	,	PUNCT
hassl-3729	154	28	and	and	CCONJ
hassl-3729	154	29	bananuka	bananuka	NOUN
hassl-3729	154	30	(	(	PUNCT
hassl-3729	154	31	2021	2021	NUM
hassl-3729	154	32	)	)	PUNCT
hassl-3729	154	33	demonstrate	demonstrate	VERB
hassl-3729	154	34	that	that	SCONJ
hassl-3729	154	35	board	board	NOUN
hassl-3729	154	36	job	job	NOUN
hassl-3729	154	37	performance	performance	NOUN
hassl-3729	154	38	and	and	CCONJ
hassl-3729	154	39	board	board	NOUN
hassl-3729	154	40	knowledge	knowledge	NOUN
hassl-3729	154	41	are	be	AUX
hassl-3729	154	42	strongly	strongly	ADV
hassl-3729	154	43	related	relate	VERB
hassl-3729	154	44	to	to	ADP
hassl-3729	154	45	frq	frq	PROPN
hassl-3729	154	46	.	.	PUNCT
hassl-3729	155	1	additionally	additionally	ADV
hassl-3729	155	2	,	,	PUNCT
hassl-3729	155	3	the	the	DET
hassl-3729	155	4	size	size	NOUN
hassl-3729	155	5	of	of	ADP
hassl-3729	155	6	the	the	DET
hassl-3729	155	7	governing	govern	VERB
hassl-3729	155	8	body	body	NOUN
hassl-3729	155	9	and	and	CCONJ
hassl-3729	155	10	the	the	DET
hassl-3729	155	11	proportion	proportion	NOUN
hassl-3729	155	12	of	of	ADP
hassl-3729	155	13	independent	independent	ADJ
hassl-3729	155	14	members	member	NOUN
hassl-3729	155	15	are	be	AUX
hassl-3729	155	16	other	other	ADJ
hassl-3729	155	17	factors	factor	NOUN
hassl-3729	155	18	that	that	PRON
hassl-3729	155	19	contribute	contribute	VERB
hassl-3729	155	20	to	to	ADP
hassl-3729	155	21	frq	frq	PROPN
hassl-3729	155	22	(	(	PUNCT
hassl-3729	155	23	garcia	garcia	PROPN
hassl-3729	155	24	-	-	PUNCT
hassl-3729	155	25	lacalle	lacalle	PROPN
hassl-3729	155	26	&	&	CCONJ
hassl-3729	155	27	torres	torre	NOUN
hassl-3729	155	28	,	,	PUNCT
hassl-3729	155	29	2021	2021	NUM
hassl-3729	155	30	)	)	PUNCT
hassl-3729	155	31	.	.	PUNCT
hassl-3729	156	1	furthermore	furthermore	ADV
hassl-3729	156	2	,	,	PUNCT
hassl-3729	156	3	the	the	DET
hassl-3729	156	4	proportion	proportion	NOUN
hassl-3729	156	5	of	of	ADP
hassl-3729	156	6	women	woman	NOUN
hassl-3729	156	7	on	on	ADP
hassl-3729	156	8	boards	board	NOUN
hassl-3729	156	9	and	and	CCONJ
hassl-3729	156	10	independent	independent	ADJ
hassl-3729	156	11	directors	director	NOUN
hassl-3729	156	12	in	in	ADP
hassl-3729	156	13	spain	spain	PROPN
hassl-3729	156	14	's	's	PART
hassl-3729	156	15	central	central	ADJ
hassl-3729	156	16	government	government	NOUN
hassl-3729	156	17	institutions	institution	NOUN
hassl-3729	156	18	as	as	ADV
hassl-3729	156	19	well	well	ADV
hassl-3729	156	20	as	as	ADP
hassl-3729	156	21	abnormal	abnormal	ADJ
hassl-3729	156	22	accruals	accrual	NOUN
hassl-3729	156	23	are	be	AUX
hassl-3729	156	24	significantly	significantly	ADV
hassl-3729	156	25	inversely	inversely	ADV
hassl-3729	156	26	correlated	correlate	VERB
hassl-3729	156	27	(	(	PUNCT
hassl-3729	156	28	arcas	arcas	NOUN
hassl-3729	156	29	-	-	PUNCT
hassl-3729	156	30	pellicer	pellicer	NOUN
hassl-3729	156	31	et	et	PROPN
hassl-3729	156	32	al	al	PROPN
hassl-3729	156	33	.	.	PROPN
hassl-3729	156	34	,	,	PUNCT
hassl-3729	156	35	2022	2022	NUM
hassl-3729	156	36	;	;	PUNCT
hassl-3729	156	37	qawqzeh	qawqzeh	PROPN
hassl-3729	156	38	et	et	PROPN
hassl-3729	156	39	al	al	PROPN
hassl-3729	156	40	.	.	PROPN
hassl-3729	156	41	,	,	PUNCT
hassl-3729	156	42	2021	2021	NUM
hassl-3729	156	43	)	)	PUNCT
hassl-3729	156	44	.	.	PUNCT
hassl-3729	157	1	hence	hence	ADV
hassl-3729	157	2	,	,	PUNCT
hassl-3729	157	3	it	it	PRON
hassl-3729	157	4	could	could	AUX
hassl-3729	157	5	conceivably	conceivably	ADV
hassl-3729	157	6	be	be	AUX
hassl-3729	157	7	hypothesized	hypothesize	VERB
hassl-3729	157	8	that	that	SCONJ
hassl-3729	157	9	:	:	PUNCT
hassl-3729	157	10	h1b	h1b	PROPN
hassl-3729	157	11	:	:	PUNCT
hassl-3729	157	12	governance	governance	NOUN
hassl-3729	157	13	rules	rule	NOUN
hassl-3729	157	14	(	(	PUNCT
hassl-3729	157	15	boards	board	NOUN
hassl-3729	157	16	of	of	ADP
hassl-3729	157	17	directors	director	NOUN
hassl-3729	157	18	)	)	PUNCT
hassl-3729	157	19	have	have	VERB
hassl-3729	157	20	a	a	DET
hassl-3729	157	21	positive	positive	ADJ
hassl-3729	157	22	and	and	CCONJ
hassl-3729	157	23	significant	significant	ADJ
hassl-3729	157	24	effect	effect	NOUN
hassl-3729	157	25	on	on	ADP
hassl-3729	157	26	financial	financial	ADJ
hassl-3729	157	27	reporting	reporting	NOUN
hassl-3729	157	28	quality	quality	NOUN
hassl-3729	157	29	.	.	PUNCT
hassl-3729	158	1	humanities	humanity	NOUN
hassl-3729	158	2	and	and	CCONJ
hassl-3729	158	3	social	social	ADJ
hassl-3729	158	4	sciences	science	NOUN
hassl-3729	158	5	letters	letter	NOUN
hassl-3729	158	6	,	,	PUNCT
hassl-3729	158	7	2024	2024	NUM
hassl-3729	158	8	,	,	PUNCT
hassl-3729	158	9	12(2	12(2	NUM
hassl-3729	158	10	):	):	PUNCT
hassl-3729	158	11	345	345	NUM
hassl-3729	158	12	-	-	SYM
hassl-3729	158	13	364	364	NUM
hassl-3729	158	14	350	350	NUM
hassl-3729	158	15	©	©	PROPN
hassl-3729	158	16	2024	2024	NUM
hassl-3729	158	17	conscientia	conscientia	PROPN
hassl-3729	158	18	beam	beam	PROPN
hassl-3729	158	19	.	.	PUNCT
hassl-3729	159	1	all	all	DET
hassl-3729	159	2	rights	right	NOUN
hassl-3729	159	3	reserved	reserve	VERB
hassl-3729	159	4	.	.	PUNCT
hassl-3729	160	1	2.4	2.4	NUM
hassl-3729	160	2	.	.	PUNCT
hassl-3729	160	3	risk	risk	NOUN
hassl-3729	160	4	management	management	NOUN
hassl-3729	160	5	and	and	CCONJ
hassl-3729	160	6	quality	quality	NOUN
hassl-3729	160	7	of	of	ADP
hassl-3729	160	8	financial	financial	ADJ
hassl-3729	160	9	reporting	reporting	NOUN
hassl-3729	160	10	according	accord	VERB
hassl-3729	160	11	to	to	ADP
hassl-3729	160	12	cipfa	cipfa	VERB
hassl-3729	160	13	(	(	PUNCT
hassl-3729	160	14	2013	2013	NUM
hassl-3729	160	15	)	)	PUNCT
hassl-3729	160	16	,	,	PUNCT
hassl-3729	160	17	entities	entity	NOUN
hassl-3729	160	18	in	in	ADP
hassl-3729	160	19	the	the	DET
hassl-3729	160	20	public	public	ADJ
hassl-3729	160	21	sector	sector	NOUN
hassl-3729	160	22	deal	deal	VERB
hassl-3729	160	23	with	with	ADP
hassl-3729	160	24	a	a	DET
hassl-3729	160	25	wide	wide	ADJ
hassl-3729	160	26	range	range	NOUN
hassl-3729	160	27	of	of	ADP
hassl-3729	160	28	internal	internal	ADJ
hassl-3729	160	29	and	and	CCONJ
hassl-3729	160	30	external	external	ADJ
hassl-3729	160	31	factors	factor	NOUN
hassl-3729	160	32	that	that	PRON
hassl-3729	160	33	could	could	AUX
hassl-3729	160	34	compromise	compromise	VERB
hassl-3729	160	35	the	the	DET
hassl-3729	160	36	achievement	achievement	NOUN
hassl-3729	160	37	of	of	ADP
hassl-3729	160	38	their	their	PRON
hassl-3729	160	39	goals	goal	NOUN
hassl-3729	160	40	.	.	PUNCT
hassl-3729	161	1	risk	risk	NOUN
hassl-3729	161	2	is	be	AUX
hassl-3729	161	3	the	the	DET
hassl-3729	161	4	impact	impact	NOUN
hassl-3729	161	5	of	of	ADP
hassl-3729	161	6	this	this	DET
hassl-3729	161	7	uncertainty	uncertainty	NOUN
hassl-3729	161	8	on	on	ADP
hassl-3729	161	9	goals	goal	NOUN
hassl-3729	161	10	which	which	PRON
hassl-3729	161	11	can	can	AUX
hassl-3729	161	12	be	be	AUX
hassl-3729	161	13	either	either	CCONJ
hassl-3729	161	14	positive	positive	ADJ
hassl-3729	161	15	(	(	PUNCT
hassl-3729	161	16	opportunities	opportunity	NOUN
hassl-3729	161	17	)	)	PUNCT
hassl-3729	161	18	or	or	CCONJ
hassl-3729	161	19	negative	negative	ADJ
hassl-3729	161	20	(	(	PUNCT
hassl-3729	161	21	risks	risk	NOUN
hassl-3729	161	22	)	)	PUNCT
hassl-3729	161	23	.	.	PUNCT
hassl-3729	162	1	an	an	DET
hassl-3729	162	2	accurate	accurate	ADJ
hassl-3729	162	3	risk	risk	NOUN
hassl-3729	162	4	assessment	assessment	NOUN
hassl-3729	162	5	helps	help	VERB
hassl-3729	162	6	organizations	organization	NOUN
hassl-3729	162	7	decide	decide	VERB
hassl-3729	162	8	how	how	SCONJ
hassl-3729	162	9	much	much	ADJ
hassl-3729	162	10	risk	risk	NOUN
hassl-3729	162	11	they	they	PRON
hassl-3729	162	12	are	be	AUX
hassl-3729	162	13	willing	willing	ADJ
hassl-3729	162	14	to	to	PART
hassl-3729	162	15	take	take	VERB
hassl-3729	162	16	and	and	CCONJ
hassl-3729	162	17	how	how	SCONJ
hassl-3729	162	18	to	to	PART
hassl-3729	162	19	put	put	VERB
hassl-3729	162	20	the	the	DET
hassl-3729	162	21	necessary	necessary	ADJ
hassl-3729	162	22	controls	control	NOUN
hassl-3729	162	23	in	in	ADP
hassl-3729	162	24	place	place	NOUN
hassl-3729	162	25	to	to	PART
hassl-3729	162	26	achieve	achieve	VERB
hassl-3729	162	27	their	their	PRON
hassl-3729	162	28	goals	goal	NOUN
hassl-3729	162	29	.	.	PUNCT
hassl-3729	163	1	the	the	DET
hassl-3729	163	2	idea	idea	NOUN
hassl-3729	163	3	of	of	ADP
hassl-3729	163	4	risk	risk	NOUN
hassl-3729	163	5	must	must	AUX
hassl-3729	163	6	be	be	AUX
hassl-3729	163	7	ingrained	ingrain	VERB
hassl-3729	163	8	in	in	ADP
hassl-3729	163	9	the	the	DET
hassl-3729	163	10	organization	organization	NOUN
hassl-3729	163	11	's	's	PART
hassl-3729	163	12	culture	culture	NOUN
hassl-3729	163	13	and	and	CCONJ
hassl-3729	163	14	governing	govern	VERB
hassl-3729	163	15	body	body	NOUN
hassl-3729	163	16	members	member	NOUN
hassl-3729	163	17	and	and	CCONJ
hassl-3729	163	18	managers	manager	NOUN
hassl-3729	163	19	at	at	ADP
hassl-3729	163	20	all	all	DET
hassl-3729	163	21	levels	level	NOUN
hassl-3729	163	22	must	must	AUX
hassl-3729	163	23	understand	understand	VERB
hassl-3729	163	24	that	that	SCONJ
hassl-3729	163	25	risk	risk	NOUN
hassl-3729	163	26	management	management	NOUN
hassl-3729	163	27	is	be	AUX
hassl-3729	163	28	an	an	DET
hassl-3729	163	29	essential	essential	ADJ
hassl-3729	163	30	component	component	NOUN
hassl-3729	163	31	of	of	ADP
hassl-3729	163	32	all	all	PRON
hassl-3729	163	33	their	their	PRON
hassl-3729	163	34	operations	operation	NOUN
hassl-3729	163	35	.	.	PUNCT
hassl-3729	164	1	being	be	AUX
hassl-3729	164	2	risk	risk	NOUN
hassl-3729	164	3	-aware	-aware	NOUN
hassl-3729	164	4	is	be	AUX
hassl-3729	164	5	preferable	preferable	ADJ
hassl-3729	164	6	to	to	ADP
hassl-3729	164	7	being	be	AUX
hassl-3729	164	8	risk	risk	NOUN
hassl-3729	164	9	-	-	PUNCT
hassl-3729	164	10	averse	averse	ADJ
hassl-3729	164	11	and	and	CCONJ
hassl-3729	164	12	organizations	organization	NOUN
hassl-3729	164	13	should	should	AUX
hassl-3729	164	14	not	not	PART
hassl-3729	164	15	be	be	AUX
hassl-3729	164	16	so	so	ADV
hassl-3729	164	17	cautious	cautious	ADJ
hassl-3729	164	18	as	as	SCONJ
hassl-3729	164	19	to	to	PART
hassl-3729	164	20	pass	pass	VERB
hassl-3729	164	21	up	up	ADP
hassl-3729	164	22	opportunities	opportunity	NOUN
hassl-3729	164	23	(	(	PUNCT
hassl-3729	164	24	cipfa	cipfa	ADJ
hassl-3729	164	25	,	,	PUNCT
hassl-3729	164	26	2013	2013	NUM
hassl-3729	164	27	)	)	PUNCT
hassl-3729	164	28	.	.	PUNCT
hassl-3729	165	1	it	it	PRON
hassl-3729	165	2	is	be	AUX
hassl-3729	165	3	almost	almost	ADV
hassl-3729	165	4	impossible	impossible	ADJ
hassl-3729	165	5	for	for	SCONJ
hassl-3729	165	6	management	management	NOUN
hassl-3729	165	7	to	to	PART
hassl-3729	165	8	validate	validate	VERB
hassl-3729	165	9	the	the	DET
hassl-3729	165	10	activities	activity	NOUN
hassl-3729	165	11	of	of	ADP
hassl-3729	165	12	the	the	DET
hassl-3729	165	13	entire	entire	ADJ
hassl-3729	165	14	public	public	ADJ
hassl-3729	165	15	sector	sector	NOUN
hassl-3729	165	16	to	to	PART
hassl-3729	165	17	ensure	ensure	VERB
hassl-3729	165	18	strict	strict	ADJ
hassl-3729	165	19	adherence	adherence	NOUN
hassl-3729	165	20	to	to	ADP
hassl-3729	165	21	internal	internal	ADJ
hassl-3729	165	22	control	control	NOUN
hassl-3729	165	23	principles	principle	NOUN
hassl-3729	165	24	and	and	CCONJ
hassl-3729	165	25	reduce	reduce	VERB
hassl-3729	165	26	the	the	DET
hassl-3729	165	27	negative	negative	ADJ
hassl-3729	165	28	effects	effect	NOUN
hassl-3729	165	29	of	of	ADP
hassl-3729	165	30	risk	risk	NOUN
hassl-3729	165	31	.	.	PUNCT
hassl-3729	166	1	the	the	DET
hassl-3729	166	2	significance	significance	NOUN
hassl-3729	166	3	of	of	ADP
hassl-3729	166	4	quality	quality	NOUN
hassl-3729	166	5	of	of	ADP
hassl-3729	166	6	fr	fr	NOUN
hassl-3729	166	7	,	,	PUNCT
hassl-3729	166	8	compliance	compliance	NOUN
hassl-3729	166	9	and	and	CCONJ
hassl-3729	166	10	dedication	dedication	NOUN
hassl-3729	166	11	to	to	ADP
hassl-3729	166	12	ethical	ethical	ADJ
hassl-3729	166	13	ideals	ideal	NOUN
hassl-3729	166	14	is	be	AUX
hassl-3729	166	15	critical	critical	ADJ
hassl-3729	166	16	to	to	ADP
hassl-3729	166	17	alternative	alternative	ADJ
hassl-3729	166	18	sustainability	sustainability	NOUN
hassl-3729	166	19	(	(	PUNCT
hassl-3729	166	20	kong	kong	PROPN
hassl-3729	166	21	,	,	PUNCT
hassl-3729	166	22	lartey	lartey	PROPN
hassl-3729	166	23	,	,	PUNCT
hassl-3729	166	24	bah	bah	PROPN
hassl-3729	166	25	,	,	PUNCT
hassl-3729	166	26	&	&	CCONJ
hassl-3729	166	27	biswas	biswas	PROPN
hassl-3729	166	28	,	,	PUNCT
hassl-3729	166	29	2018	2018	NUM
hassl-3729	166	30	)	)	PUNCT
hassl-3729	166	31	.	.	PUNCT
hassl-3729	167	1	one	one	NUM
hassl-3729	167	2	of	of	ADP
hassl-3729	167	3	the	the	DET
hassl-3729	167	4	most	most	ADV
hassl-3729	167	5	turbulent	turbulent	ADJ
hassl-3729	167	6	corporate	corporate	ADJ
hassl-3729	167	7	events	event	NOUN
hassl-3729	167	8	in	in	ADP
hassl-3729	167	9	history	history	NOUN
hassl-3729	167	10	was	be	AUX
hassl-3729	167	11	the	the	DET
hassl-3729	167	12	bankruptcy	bankruptcy	NOUN
hassl-3729	167	13	of	of	ADP
hassl-3729	167	14	worldcom	worldcom	PROPN
hassl-3729	167	15	,	,	PUNCT
hassl-3729	167	16	a	a	DET
hassl-3729	167	17	large	large	ADJ
hassl-3729	167	18	energy	energy	NOUN
hassl-3729	167	19	company	company	NOUN
hassl-3729	167	20	and	and	CCONJ
hassl-3729	167	21	one	one	NUM
hassl-3729	167	22	of	of	ADP
hassl-3729	167	23	the	the	DET
hassl-3729	167	24	largest	large	ADJ
hassl-3729	167	25	us	us	PROPN
hassl-3729	167	26	banks	bank	NOUN
hassl-3729	167	27	,	,	PUNCT
hassl-3729	167	28	lehman	lehman	PROPN
hassl-3729	167	29	brothers	brother	NOUN
hassl-3729	167	30	due	due	ADP
hassl-3729	167	31	to	to	ADP
hassl-3729	167	32	a	a	DET
hassl-3729	167	33	lack	lack	NOUN
hassl-3729	167	34	of	of	ADP
hassl-3729	167	35	internal	internal	ADJ
hassl-3729	167	36	control	control	NOUN
hassl-3729	167	37	and	and	CCONJ
hassl-3729	167	38	an	an	DET
hassl-3729	167	39	increase	increase	NOUN
hassl-3729	167	40	in	in	ADP
hassl-3729	167	41	risk(ma	risk(ma	PROPN
hassl-3729	167	42	&	&	CCONJ
hassl-3729	167	43	ma	ma	PROPN
hassl-3729	167	44	,	,	PUNCT
hassl-3729	167	45	2011	2011	NUM
hassl-3729	167	46	)	)	PUNCT
hassl-3729	167	47	.	.	PUNCT
hassl-3729	168	1	cohen	cohen	PROPN
hassl-3729	168	2	et	et	PROPN
hassl-3729	168	3	al	al	PROPN
hassl-3729	168	4	.	.	PROPN
hassl-3729	169	1	(	(	PUNCT
hassl-3729	169	2	2017	2017	NUM
hassl-3729	169	3	)	)	PUNCT
hassl-3729	169	4	conducted	conduct	VERB
hassl-3729	169	5	semi	semi	ADJ
hassl-3729	169	6	-	-	ADJ
hassl-3729	169	7	structured	structured	ADJ
hassl-3729	169	8	interviews	interview	NOUN
hassl-3729	169	9	with	with	ADP
hassl-3729	169	10	people	people	NOUN
hassl-3729	169	11	who	who	PRON
hassl-3729	169	12	make	make	VERB
hassl-3729	169	13	up	up	ADP
hassl-3729	169	14	governance	governance	NOUN
hassl-3729	169	15	triads	triad	NOUN
hassl-3729	169	16	in	in	ADP
hassl-3729	169	17	11	11	NUM
hassl-3729	169	18	public	public	ADJ
hassl-3729	169	19	businesses	business	NOUN
hassl-3729	169	20	.	.	PUNCT
hassl-3729	170	1	they	they	PRON
hassl-3729	170	2	discovered	discover	VERB
hassl-3729	170	3	a	a	DET
hassl-3729	170	4	close	close	ADJ
hassl-3729	170	5	relationship	relationship	NOUN
hassl-3729	170	6	between	between	ADP
hassl-3729	170	7	risk	risk	NOUN
hassl-3729	170	8	management	management	NOUN
hassl-3729	170	9	and	and	CCONJ
hassl-3729	170	10	the	the	DET
hassl-3729	170	11	fr	fr	ADJ
hassl-3729	170	12	process	process	NOUN
hassl-3729	170	13	.	.	PUNCT
hassl-3729	171	1	the	the	DET
hassl-3729	171	2	experiences	experience	NOUN
hassl-3729	171	3	of	of	ADP
hassl-3729	171	4	the	the	DET
hassl-3729	171	5	actual	actual	ADJ
hassl-3729	171	6	roles	role	NOUN
hassl-3729	171	7	that	that	PRON
hassl-3729	171	8	members	member	NOUN
hassl-3729	171	9	of	of	ADP
hassl-3729	171	10	the	the	DET
hassl-3729	171	11	triad	triad	NOUN
hassl-3729	171	12	play	play	NOUN
hassl-3729	171	13	are	be	AUX
hassl-3729	171	14	dominated	dominate	VERB
hassl-3729	171	15	by	by	ADP
hassl-3729	171	16	agency	agency	NOUN
hassl-3729	171	17	theory	theory	NOUN
hassl-3729	171	18	even	even	ADV
hassl-3729	171	19	though	though	SCONJ
hassl-3729	171	20	resource	resource	NOUN
hassl-3729	171	21	dependency	dependency	NOUN
hassl-3729	171	22	may	may	AUX
hassl-3729	171	23	be	be	AUX
hassl-3729	171	24	underemphasized	underemphasize	VERB
hassl-3729	171	25	.	.	PUNCT
hassl-3729	172	1	according	accord	VERB
hassl-3729	172	2	to	to	ADP
hassl-3729	172	3	brown	brown	PROPN
hassl-3729	172	4	,	,	PUNCT
hassl-3729	172	5	pott	pott	PROPN
hassl-3729	172	6	,	,	PUNCT
hassl-3729	172	7	and	and	CCONJ
hassl-3729	172	8	wömpener	wömpener	NOUN
hassl-3729	172	9	(	(	PUNCT
hassl-3729	172	10	2014	2014	NUM
hassl-3729	172	11	)	)	PUNCT
hassl-3729	172	12	,	,	PUNCT
hassl-3729	172	13	german	german	ADJ
hassl-3729	172	14	firms	firm	NOUN
hassl-3729	172	15	have	have	VERB
hassl-3729	172	16	less	less	ADJ
hassl-3729	172	17	profit	profit	NOUN
hassl-3729	172	18	smoothing	smoothing	NOUN
hassl-3729	172	19	and	and	CCONJ
hassl-3729	172	20	more	more	ADV
hassl-3729	172	21	timely	timely	ADJ
hassl-3729	172	22	loss	loss	NOUN
hassl-3729	172	23	recognition	recognition	NOUN
hassl-3729	172	24	following	follow	VERB
hassl-3729	172	25	control	control	NOUN
hassl-3729	172	26	and	and	CCONJ
hassl-3729	172	27	transparency	transparency	NOUN
hassl-3729	172	28	legislation	legislation	NOUN
hassl-3729	172	29	.	.	PUNCT
hassl-3729	173	1	this	this	PRON
hassl-3729	173	2	is	be	AUX
hassl-3729	173	3	consistent	consistent	ADJ
hassl-3729	173	4	with	with	ADP
hassl-3729	173	5	the	the	DET
hassl-3729	173	6	accomplishment	accomplishment	NOUN
hassl-3729	173	7	of	of	ADP
hassl-3729	173	8	one	one	NUM
hassl-3729	173	9	of	of	ADP
hassl-3729	173	10	the	the	DET
hassl-3729	173	11	goals	goal	NOUN
hassl-3729	173	12	of	of	ADP
hassl-3729	173	13	internal	internal	ADJ
hassl-3729	173	14	control	control	NOUN
hassl-3729	173	15	and	and	CCONJ
hassl-3729	173	16	risk	risk	NOUN
hassl-3729	173	17	management	management	NOUN
hassl-3729	173	18	(	(	PUNCT
hassl-3729	173	19	icrm	icrm	NOUN
hassl-3729	173	20	)	)	PUNCT
hassl-3729	173	21	regulation	regulation	NOUN
hassl-3729	173	22	to	to	PART
hassl-3729	173	23	improve	improve	VERB
hassl-3729	173	24	accounting	account	VERB
hassl-3729	173	25	quality	quality	NOUN
hassl-3729	173	26	through	through	ADP
hassl-3729	173	27	efficient	efficient	ADJ
hassl-3729	173	28	icrm	icrm	PROPN
hassl-3729	173	29	systems	system	NOUN
hassl-3729	173	30	.	.	PUNCT
hassl-3729	174	1	all	all	PRON
hassl-3729	174	2	of	of	ADP
hassl-3729	174	3	the	the	DET
hassl-3729	174	4	aforementioned	aforementioned	ADJ
hassl-3729	174	5	information	information	NOUN
hassl-3729	174	6	taken	take	VERB
hassl-3729	174	7	collectively	collectively	ADV
hassl-3729	174	8	suggests	suggest	VERB
hassl-3729	174	9	a	a	DET
hassl-3729	174	10	relationship	relationship	NOUN
hassl-3729	174	11	between	between	ADP
hassl-3729	174	12	the	the	DET
hassl-3729	174	13	frq	frq	ADJ
hassl-3729	174	14	level	level	NOUN
hassl-3729	174	15	and	and	CCONJ
hassl-3729	174	16	the	the	DET
hassl-3729	174	17	risk	risk	NOUN
hassl-3729	174	18	management	management	NOUN
hassl-3729	174	19	level	level	NOUN
hassl-3729	174	20	.	.	PUNCT
hassl-3729	175	1	hence	hence	ADV
hassl-3729	175	2	,	,	PUNCT
hassl-3729	175	3	we	we	PRON
hassl-3729	175	4	hypothesize	hypothesize	VERB
hassl-3729	175	5	as	as	SCONJ
hassl-3729	175	6	follows	follow	VERB
hassl-3729	175	7	:	:	PUNCT
hassl-3729	175	8	h1c	h1c	ADV
hassl-3729	175	9	:	:	PUNCT
hassl-3729	175	10	governance	governance	NOUN
hassl-3729	175	11	rules	rule	NOUN
hassl-3729	175	12	(	(	PUNCT
hassl-3729	175	13	risk	risk	NOUN
hassl-3729	175	14	management	management	NOUN
hassl-3729	175	15	)	)	PUNCT
hassl-3729	175	16	have	have	VERB
hassl-3729	175	17	a	a	DET
hassl-3729	175	18	positive	positive	ADJ
hassl-3729	175	19	and	and	CCONJ
hassl-3729	175	20	significant	significant	ADJ
hassl-3729	175	21	effect	effect	NOUN
hassl-3729	175	22	on	on	ADP
hassl-3729	175	23	financial	financial	ADJ
hassl-3729	175	24	reporting	reporting	NOUN
hassl-3729	175	25	quality	quality	NOUN
hassl-3729	175	26	.	.	PUNCT
hassl-3729	176	1	2.5	2.5	NUM
hassl-3729	176	2	.	.	PUNCT
hassl-3729	177	1	stakeholders	stakeholder	NOUN
hassl-3729	177	2	and	and	CCONJ
hassl-3729	177	3	quality	quality	NOUN
hassl-3729	177	4	of	of	ADP
hassl-3729	177	5	financial	financial	ADJ
hassl-3729	177	6	reporting	reporting	NOUN
hassl-3729	177	7	according	accord	VERB
hassl-3729	177	8	to	to	ADP
hassl-3729	177	9	freeman	freeman	PROPN
hassl-3729	177	10	(	(	PUNCT
hassl-3729	177	11	1984	1984	NUM
hassl-3729	177	12	)	)	PUNCT
hassl-3729	177	13	,	,	PUNCT
hassl-3729	177	14	a	a	DET
hassl-3729	177	15	stakeholder	stakeholder	NOUN
hassl-3729	177	16	is	be	AUX
hassl-3729	177	17	any	any	DET
hassl-3729	177	18	organization	organization	NOUN
hassl-3729	177	19	or	or	CCONJ
hassl-3729	177	20	individual	individual	NOUN
hassl-3729	177	21	that	that	PRON
hassl-3729	177	22	has	have	VERB
hassl-3729	177	23	the	the	DET
hassl-3729	177	24	ability	ability	NOUN
hassl-3729	177	25	to	to	PART
hassl-3729	177	26	affect	affect	VERB
hassl-3729	177	27	or	or	CCONJ
hassl-3729	177	28	is	be	AUX
hassl-3729	177	29	affected	affect	VERB
hassl-3729	177	30	by	by	ADP
hassl-3729	177	31	the	the	DET
hassl-3729	177	32	achievement	achievement	NOUN
hassl-3729	177	33	of	of	ADP
hassl-3729	177	34	a	a	DET
hassl-3729	177	35	corporation	corporation	NOUN
hassl-3729	177	36	's	's	PART
hassl-3729	177	37	goals	goal	NOUN
hassl-3729	177	38	.	.	PUNCT
hassl-3729	178	1	stakeholders	stakeholder	NOUN
hassl-3729	178	2	include	include	VERB
hassl-3729	178	3	banks	bank	NOUN
hassl-3729	178	4	,	,	PUNCT
hassl-3729	178	5	environmentalists	environmentalist	NOUN
hassl-3729	178	6	,	,	PUNCT
hassl-3729	178	7	shareholders	shareholder	NOUN
hassl-3729	178	8	,	,	PUNCT
hassl-3729	178	9	workers	worker	NOUN
hassl-3729	178	10	,	,	PUNCT
hassl-3729	178	11	customers	customer	NOUN
hassl-3729	178	12	,	,	PUNCT
hassl-3729	178	13	suppliers	supplier	NOUN
hassl-3729	178	14	and	and	CCONJ
hassl-3729	178	15	other	other	ADJ
hassl-3729	178	16	groups	group	NOUN
hassl-3729	178	17	that	that	PRON
hassl-3729	178	18	could	could	AUX
hassl-3729	178	19	benefit	benefit	VERB
hassl-3729	178	20	or	or	CCONJ
hassl-3729	178	21	harm	harm	VERB
hassl-3729	178	22	the	the	DET
hassl-3729	178	23	business	business	NOUN
hassl-3729	178	24	.	.	PUNCT
hassl-3729	179	1	financial	financial	ADJ
hassl-3729	179	2	reports	report	NOUN
hassl-3729	179	3	that	that	PRON
hassl-3729	179	4	meet	meet	VERB
hassl-3729	179	5	the	the	DET
hassl-3729	179	6	demands	demand	NOUN
hassl-3729	179	7	of	of	ADP
hassl-3729	179	8	stakeholders	stakeholder	NOUN
hassl-3729	179	9	and	and	CCONJ
hassl-3729	179	10	disseminate	disseminate	VERB
hassl-3729	179	11	information	information	NOUN
hassl-3729	179	12	to	to	ADP
hassl-3729	179	13	a	a	DET
hassl-3729	179	14	wide	wide	ADJ
hassl-3729	179	15	range	range	NOUN
hassl-3729	179	16	of	of	ADP
hassl-3729	179	17	direct	direct	ADJ
hassl-3729	179	18	and	and	CCONJ
hassl-3729	179	19	indirect	indirect	ADJ
hassl-3729	179	20	individual	individual	ADJ
hassl-3729	179	21	and	and	CCONJ
hassl-3729	179	22	group	group	NOUN
hassl-3729	179	23	stakeholders	stakeholder	NOUN
hassl-3729	179	24	are	be	AUX
hassl-3729	179	25	produced	produce	VERB
hassl-3729	179	26	as	as	ADP
hassl-3729	179	27	part	part	NOUN
hassl-3729	179	28	of	of	ADP
hassl-3729	179	29	the	the	DET
hassl-3729	179	30	fr	fr	ADJ
hassl-3729	179	31	process	process	NOUN
hassl-3729	179	32	(	(	PUNCT
hassl-3729	179	33	stittle	stittle	ADJ
hassl-3729	179	34	,	,	PUNCT
hassl-3729	179	35	2003	2003	NUM
hassl-3729	179	36	)	)	PUNCT
hassl-3729	179	37	.	.	PUNCT
hassl-3729	180	1	when	when	SCONJ
hassl-3729	180	2	allocating	allocate	VERB
hassl-3729	180	3	resources	resource	NOUN
hassl-3729	180	4	within	within	ADP
hassl-3729	180	5	an	an	DET
hassl-3729	180	6	organization	organization	NOUN
hassl-3729	180	7	,	,	PUNCT
hassl-3729	180	8	the	the	DET
hassl-3729	180	9	efficacy	efficacy	NOUN
hassl-3729	180	10	of	of	ADP
hassl-3729	180	11	fr	fr	PROPN
hassl-3729	180	12	is	be	AUX
hassl-3729	180	13	advantageous	advantageous	ADJ
hassl-3729	180	14	(	(	PUNCT
hassl-3729	180	15	sabauri	sabauri	PROPN
hassl-3729	180	16	&	&	CCONJ
hassl-3729	180	17	kvatashidze	kvatashidze	PROPN
hassl-3729	180	18	,	,	PUNCT
hassl-3729	180	19	2018	2018	NUM
hassl-3729	180	20	)	)	PUNCT
hassl-3729	180	21	.	.	PUNCT
hassl-3729	181	1	it	it	PRON
hassl-3729	181	2	is	be	AUX
hassl-3729	181	3	emphasized	emphasize	VERB
hassl-3729	181	4	that	that	SCONJ
hassl-3729	181	5	the	the	DET
hassl-3729	181	6	quality	quality	NOUN
hassl-3729	181	7	of	of	ADP
hassl-3729	181	8	a	a	DET
hassl-3729	181	9	company	company	NOUN
hassl-3729	181	10	's	's	PART
hassl-3729	181	11	fr	fr	NOUN
hassl-3729	181	12	is	be	AUX
hassl-3729	181	13	the	the	DET
hassl-3729	181	14	only	only	ADJ
hassl-3729	181	15	factor	factor	NOUN
hassl-3729	181	16	that	that	PRON
hassl-3729	181	17	determines	determine	VERB
hassl-3729	181	18	its	its	PRON
hassl-3729	181	19	ability	ability	NOUN
hassl-3729	181	20	to	to	PART
hassl-3729	181	21	get	get	VERB
hassl-3729	181	22	outside	outside	ADP
hassl-3729	181	23	finance	finance	NOUN
hassl-3729	181	24	and	and	CCONJ
hassl-3729	181	25	fulfil	fulfil	VERB
hassl-3729	181	26	its	its	PRON
hassl-3729	181	27	responsibility	responsibility	NOUN
hassl-3729	181	28	obligations	obligation	NOUN
hassl-3729	181	29	(	(	PUNCT
hassl-3729	181	30	chen	chen	PROPN
hassl-3729	181	31	,	,	PUNCT
hassl-3729	181	32	hope	hope	PROPN
hassl-3729	181	33	,	,	PUNCT
hassl-3729	181	34	li	li	PROPN
hassl-3729	181	35	,	,	PUNCT
hassl-3729	181	36	&	&	CCONJ
hassl-3729	181	37	wang	wang	PROPN
hassl-3729	181	38	,	,	PUNCT
hassl-3729	181	39	2011	2011	NUM
hassl-3729	181	40	;	;	PUNCT
hassl-3729	181	41	lin	lin	PROPN
hassl-3729	181	42	,	,	PUNCT
hassl-3729	181	43	wang	wang	PROPN
hassl-3729	181	44	,	,	PUNCT
hassl-3729	181	45	&	&	CCONJ
hassl-3729	181	46	pan	pan	PROPN
hassl-3729	181	47	,	,	PUNCT
hassl-3729	181	48	2016	2016	NUM
hassl-3729	181	49	)	)	PUNCT
hassl-3729	181	50	.	.	PUNCT
hassl-3729	182	1	financial	financial	ADJ
hassl-3729	182	2	information	information	NOUN
hassl-3729	182	3	is	be	AUX
hassl-3729	182	4	used	use	VERB
hassl-3729	182	5	by	by	ADP
hassl-3729	182	6	people	people	NOUN
hassl-3729	182	7	who	who	PRON
hassl-3729	182	8	make	make	VERB
hassl-3729	182	9	decisions	decision	NOUN
hassl-3729	182	10	about	about	ADP
hassl-3729	182	11	the	the	DET
hassl-3729	182	12	likelihood	likelihood	NOUN
hassl-3729	182	13	of	of	ADP
hassl-3729	182	14	future	future	ADJ
hassl-3729	182	15	net	net	ADJ
hassl-3729	182	16	cash	cash	NOUN
hassl-3729	182	17	inflows	inflow	NOUN
hassl-3729	182	18	to	to	ADP
hassl-3729	182	19	the	the	DET
hassl-3729	182	20	company	company	NOUN
hassl-3729	182	21	and	and	CCONJ
hassl-3729	182	22	the	the	DET
hassl-3729	182	23	management	management	NOUN
hassl-3729	182	24	of	of	ADP
hassl-3729	182	25	the	the	DET
hassl-3729	182	26	entity	entity	NOUN
hassl-3729	182	27	's	's	PART
hassl-3729	182	28	financial	financial	ADJ
hassl-3729	182	29	resources	resource	NOUN
hassl-3729	182	30	(	(	PUNCT
hassl-3729	182	31	ifrs	ifrs	NOUN
hassl-3729	182	32	,	,	PUNCT
hassl-3729	182	33	2018	2018	NUM
hassl-3729	182	34	)	)	PUNCT
hassl-3729	182	35	.	.	PUNCT
hassl-3729	183	1	as	as	ADP
hassl-3729	183	2	a	a	DET
hassl-3729	183	3	result	result	NOUN
hassl-3729	183	4	,	,	PUNCT
hassl-3729	183	5	frq	frq	PROPN
hassl-3729	183	6	is	be	AUX
hassl-3729	183	7	a	a	DET
hassl-3729	183	8	concern	concern	NOUN
hassl-3729	183	9	for	for	ADP
hassl-3729	183	10	all	all	DET
hassl-3729	183	11	the	the	DET
hassl-3729	183	12	stakeholders	stakeholder	NOUN
hassl-3729	183	13	involved	involve	VERB
hassl-3729	183	14	.	.	PUNCT
hassl-3729	184	1	thus	thus	ADV
hassl-3729	184	2	,	,	PUNCT
hassl-3729	184	3	the	the	DET
hassl-3729	184	4	low	low	ADJ
hassl-3729	184	5	efficacy	efficacy	NOUN
hassl-3729	184	6	and	and	CCONJ
hassl-3729	184	7	quality	quality	NOUN
hassl-3729	184	8	of	of	ADP
hassl-3729	184	9	financial	financial	ADJ
hassl-3729	184	10	statements	statement	NOUN
hassl-3729	184	11	contribute	contribute	VERB
hassl-3729	184	12	to	to	ADP
hassl-3729	184	13	the	the	DET
hassl-3729	184	14	decline	decline	NOUN
hassl-3729	184	15	in	in	ADP
hassl-3729	184	16	investor	investor	NOUN
hassl-3729	184	17	trust	trust	NOUN
hassl-3729	184	18	(	(	PUNCT
hassl-3729	184	19	sitepu	sitepu	NOUN
hassl-3729	184	20	,	,	PUNCT
hassl-3729	184	21	nasution	nasution	NOUN
hassl-3729	184	22	,	,	PUNCT
hassl-3729	184	23	&	&	CCONJ
hassl-3729	184	24	dani	dani	PROPN
hassl-3729	184	25	,	,	PUNCT
hassl-3729	184	26	2021	2021	NUM
hassl-3729	184	27	)	)	PUNCT
hassl-3729	184	28	.	.	PUNCT
hassl-3729	185	1	it	it	PRON
hassl-3729	185	2	is	be	AUX
hassl-3729	185	3	therefore	therefore	ADV
hassl-3729	185	4	likely	likely	ADJ
hassl-3729	185	5	that	that	SCONJ
hassl-3729	185	6	h1d	h1d	NOUN
hassl-3729	185	7	:	:	PUNCT
hassl-3729	185	8	governance	governance	NOUN
hassl-3729	185	9	rules	rule	NOUN
hassl-3729	185	10	(	(	PUNCT
hassl-3729	185	11	stakeholders	stakeholder	NOUN
hassl-3729	185	12	)	)	PUNCT
hassl-3729	185	13	have	have	VERB
hassl-3729	185	14	a	a	DET
hassl-3729	185	15	positive	positive	ADJ
hassl-3729	185	16	and	and	CCONJ
hassl-3729	185	17	significant	significant	ADJ
hassl-3729	185	18	effect	effect	NOUN
hassl-3729	185	19	on	on	ADP
hassl-3729	185	20	financial	financial	ADJ
hassl-3729	185	21	reporting	reporting	NOUN
hassl-3729	185	22	quality	quality	NOUN
hassl-3729	185	23	.	.	PUNCT
hassl-3729	186	1	2.6	2.6	NUM
hassl-3729	186	2	.	.	PUNCT
hassl-3729	186	3	accrual	accrual	ADJ
hassl-3729	186	4	basis	basis	NOUN
hassl-3729	186	5	application	application	NOUN
hassl-3729	186	6	controls	control	NOUN
hassl-3729	186	7	and	and	CCONJ
hassl-3729	186	8	quality	quality	NOUN
hassl-3729	186	9	of	of	ADP
hassl-3729	186	10	financial	financial	ADJ
hassl-3729	186	11	reporting	reporting	NOUN
hassl-3729	186	12	according	accord	VERB
hassl-3729	186	13	to	to	ADP
hassl-3729	186	14	weygandt	weygandt	PROPN
hassl-3729	186	15	,	,	PUNCT
hassl-3729	186	16	kimmel	kimmel	PROPN
hassl-3729	186	17	,	,	PUNCT
hassl-3729	186	18	and	and	CCONJ
hassl-3729	186	19	kieso	kieso	NOUN
hassl-3729	186	20	(	(	PUNCT
hassl-3729	186	21	2019	2019	NUM
hassl-3729	186	22	)	)	PUNCT
hassl-3729	186	23	,	,	PUNCT
hassl-3729	186	24	the	the	DET
hassl-3729	186	25	accrual	accrual	ADJ
hassl-3729	186	26	basis	basis	NOUN
hassl-3729	186	27	is	be	AUX
hassl-3729	186	28	commonly	commonly	ADV
hassl-3729	186	29	described	describe	VERB
hassl-3729	186	30	as	as	ADP
hassl-3729	186	31	"	"	PUNCT
hassl-3729	186	32	a	a	DET
hassl-3729	186	33	method	method	NOUN
hassl-3729	186	34	of	of	ADP
hassl-3729	186	35	recognizing	recognize	VERB
hassl-3729	186	36	revenues	revenue	NOUN
hassl-3729	186	37	when	when	SCONJ
hassl-3729	186	38	they	they	PRON
hassl-3729	186	39	are	be	AUX
hassl-3729	186	40	earned	earn	VERB
hassl-3729	186	41	and	and	CCONJ
hassl-3729	186	42	expenses	expense	NOUN
hassl-3729	186	43	when	when	SCONJ
hassl-3729	186	44	they	they	PRON
hassl-3729	186	45	are	be	AUX
hassl-3729	186	46	incurred	incur	VERB
hassl-3729	186	47	,	,	PUNCT
hassl-3729	186	48	irrespective	irrespective	ADV
hassl-3729	186	49	of	of	ADP
hassl-3729	186	50	the	the	DET
hassl-3729	186	51	timing	timing	NOUN
hassl-3729	186	52	of	of	ADP
hassl-3729	186	53	cash	cash	NOUN
hassl-3729	186	54	receipt	receipt	NOUN
hassl-3729	186	55	or	or	CCONJ
hassl-3729	186	56	payment	payment	NOUN
hassl-3729	186	57	.	.	PUNCT
hassl-3729	186	58	"	"	PUNCT
hassl-3729	187	1	accrual	accrual	ADJ
hassl-3729	187	2	accounting	accounting	NOUN
hassl-3729	187	3	has	have	AUX
hassl-3729	187	4	been	be	AUX
hassl-3729	187	5	successfully	successfully	ADV
hassl-3729	187	6	implemented	implement	VERB
hassl-3729	187	7	by	by	ADP
hassl-3729	187	8	several	several	ADJ
hassl-3729	187	9	national	national	ADJ
hassl-3729	187	10	governments	government	NOUN
hassl-3729	187	11	.	.	PUNCT
hassl-3729	188	1	this	this	DET
hassl-3729	188	2	change	change	NOUN
hassl-3729	188	3	should	should	AUX
hassl-3729	188	4	not	not	PART
hassl-3729	188	5	be	be	AUX
hassl-3729	188	6	seen	see	VERB
hassl-3729	188	7	as	as	ADP
hassl-3729	188	8	a	a	DET
hassl-3729	188	9	goal	goal	NOUN
hassl-3729	188	10	in	in	ADP
hassl-3729	188	11	itself	itself	PRON
hassl-3729	188	12	.	.	PUNCT
hassl-3729	189	1	external	external	ADJ
hassl-3729	189	2	audits	audits	NOUN
hassl-3729	189	3	should	should	AUX
hassl-3729	189	4	be	be	AUX
hassl-3729	189	5	running	run	VERB
hassl-3729	189	6	smoothly	smoothly	ADV
hassl-3729	189	7	,	,	PUNCT
hassl-3729	189	8	controls	control	NOUN
hassl-3729	189	9	should	should	AUX
hassl-3729	189	10	be	be	AUX
hassl-3729	189	11	secure	secure	ADJ
hassl-3729	189	12	,	,	PUNCT
hassl-3729	189	13	and	and	CCONJ
hassl-3729	189	14	cash	cash	NOUN
hassl-3729	189	15	accounting	accounting	NOUN
hassl-3729	189	16	should	should	AUX
hassl-3729	189	17	be	be	AUX
hassl-3729	189	18	sound	sound	ADJ
hassl-3729	189	19	before	before	ADP
hassl-3729	189	20	implementing	implement	VERB
hassl-3729	189	21	this	this	DET
hassl-3729	189	22	reform	reform	NOUN
hassl-3729	189	23	.	.	PUNCT
hassl-3729	190	1	legislative	legislative	ADJ
hassl-3729	190	2	oversight	oversight	NOUN
hassl-3729	190	3	of	of	ADP
hassl-3729	190	4	the	the	DET
hassl-3729	190	5	executive	executive	ADJ
hassl-3729	190	6	humanities	humanity	NOUN
hassl-3729	190	7	and	and	CCONJ
hassl-3729	190	8	social	social	ADJ
hassl-3729	190	9	sciences	science	NOUN
hassl-3729	190	10	letters	letter	NOUN
hassl-3729	190	11	,	,	PUNCT
hassl-3729	190	12	2024	2024	NUM
hassl-3729	190	13	,	,	PUNCT
hassl-3729	190	14	12(2	12(2	NUM
hassl-3729	190	15	):	):	PUNCT
hassl-3729	190	16	345	345	NUM
hassl-3729	190	17	-	-	SYM
hassl-3729	190	18	364	364	NUM
hassl-3729	190	19	351	351	NUM
hassl-3729	190	20	©	©	PROPN
hassl-3729	190	21	2024	2024	NUM
hassl-3729	190	22	conscientia	conscientia	PROPN
hassl-3729	190	23	beam	beam	PROPN
hassl-3729	190	24	.	.	PUNCT
hassl-3729	191	1	all	all	DET
hassl-3729	191	2	rights	right	NOUN
hassl-3729	191	3	reserved	reserve	VERB
hassl-3729	191	4	.	.	PUNCT
hassl-3729	192	1	branch	branch	NOUN
hassl-3729	192	2	is	be	AUX
hassl-3729	192	3	essential	essential	ADJ
hassl-3729	192	4	(	(	PUNCT
hassl-3729	192	5	hepworth	hepworth	PROPN
hassl-3729	192	6	,	,	PUNCT
hassl-3729	192	7	2003	2003	NUM
hassl-3729	192	8	)	)	PUNCT
hassl-3729	192	9	.	.	PUNCT
hassl-3729	193	1	the	the	DET
hassl-3729	193	2	quality	quality	NOUN
hassl-3729	193	3	management	management	NOUN
hassl-3729	193	4	of	of	ADP
hassl-3729	193	5	government	government	NOUN
hassl-3729	193	6	financial	financial	ADJ
hassl-3729	193	7	reports	report	NOUN
hassl-3729	193	8	and	and	CCONJ
hassl-3729	193	9	the	the	DET
hassl-3729	193	10	implementation	implementation	NOUN
hassl-3729	193	11	of	of	ADP
hassl-3729	193	12	public	public	ADJ
hassl-3729	193	13	sector	sector	NOUN
hassl-3729	193	14	accounting	accounting	NOUN
hassl-3729	193	15	will	will	AUX
hassl-3729	193	16	have	have	VERB
hassl-3729	193	17	an	an	DET
hassl-3729	193	18	impact	impact	NOUN
hassl-3729	193	19	on	on	ADP
hassl-3729	193	20	government	government	NOUN
hassl-3729	193	21	agencies	agency	NOUN
hassl-3729	193	22	'	'	PART
hassl-3729	193	23	efforts	effort	NOUN
hassl-3729	193	24	to	to	PART
hassl-3729	193	25	avoid	avoid	VERB
hassl-3729	193	26	fraud	fraud	NOUN
hassl-3729	193	27	as	as	ADV
hassl-3729	193	28	well	well	ADV
hassl-3729	193	29	as	as	ADP
hassl-3729	193	30	their	their	PRON
hassl-3729	193	31	accountability	accountability	NOUN
hassl-3729	193	32	for	for	ADP
hassl-3729	193	33	their	their	PRON
hassl-3729	193	34	work	work	NOUN
hassl-3729	193	35	(	(	PUNCT
hassl-3729	193	36	santoso	santoso	NOUN
hassl-3729	193	37	&	&	CCONJ
hassl-3729	193	38	pambelum	pambelum	PROPN
hassl-3729	193	39	,	,	PUNCT
hassl-3729	193	40	2008	2008	NUM
hassl-3729	193	41	)	)	PUNCT
hassl-3729	193	42	.	.	PUNCT
hassl-3729	194	1	several	several	ADJ
hassl-3729	194	2	studies	study	NOUN
hassl-3729	194	3	have	have	AUX
hassl-3729	194	4	examined	examine	VERB
hassl-3729	194	5	the	the	DET
hassl-3729	194	6	effect	effect	NOUN
hassl-3729	194	7	of	of	ADP
hassl-3729	194	8	applying	apply	VERB
hassl-3729	194	9	the	the	DET
hassl-3729	194	10	accrual	accrual	ADJ
hassl-3729	194	11	basis	basis	NOUN
hassl-3729	194	12	on	on	ADP
hassl-3729	194	13	fr	fr	PROPN
hassl-3729	194	14	quality	quality	NOUN
hassl-3729	194	15	with	with	ADP
hassl-3729	194	16	a	a	DET
hassl-3729	194	17	focus	focus	NOUN
hassl-3729	194	18	on	on	ADP
hassl-3729	194	19	the	the	DET
hassl-3729	194	20	public	public	ADJ
hassl-3729	194	21	sector	sector	NOUN
hassl-3729	194	22	.	.	PUNCT
hassl-3729	195	1	these	these	DET
hassl-3729	195	2	studies	study	NOUN
hassl-3729	195	3	include	include	VERB
hassl-3729	195	4	hasibuan	hasibuan	NOUN
hassl-3729	195	5	and	and	CCONJ
hassl-3729	195	6	syahrial	syahrial	ADJ
hassl-3729	195	7	(	(	PUNCT
hassl-3729	195	8	2019	2019	NUM
hassl-3729	195	9	)	)	PUNCT
hassl-3729	195	10	;	;	PUNCT
hassl-3729	195	11	pakpahan	pakpahan	NOUN
hassl-3729	195	12	,	,	PUNCT
hassl-3729	195	13	murwaningsari	murwaningsari	PROPN
hassl-3729	195	14	,	,	PUNCT
hassl-3729	195	15	and	and	CCONJ
hassl-3729	195	16	mayangsari	mayangsari	NOUN
hassl-3729	195	17	(	(	PUNCT
hassl-3729	195	18	2022	2022	NUM
hassl-3729	195	19	)	)	PUNCT
hassl-3729	195	20	;	;	PUNCT
hassl-3729	195	21	cohen	cohen	PROPN
hassl-3729	195	22	et	et	PROPN
hassl-3729	195	23	al	al	PROPN
hassl-3729	195	24	.	.	PROPN
hassl-3729	196	1	(	(	PUNCT
hassl-3729	196	2	2017	2017	NUM
hassl-3729	196	3	)	)	PUNCT
hassl-3729	196	4	;	;	PUNCT
hassl-3729	196	5	furqan	furqan	PROPN
hassl-3729	196	6	,	,	PUNCT
hassl-3729	196	7	wardhani	wardhani	PROPN
hassl-3729	196	8	,	,	PUNCT
hassl-3729	196	9	martani	martani	NOUN
hassl-3729	196	10	,	,	PUNCT
hassl-3729	196	11	and	and	CCONJ
hassl-3729	196	12	setyaningrum	setyaningrum	PROPN
hassl-3729	196	13	(	(	PUNCT
hassl-3729	196	14	2020	2020	NUM
hassl-3729	196	15	)	)	PUNCT
hassl-3729	196	16	;	;	PUNCT
hassl-3729	196	17	ibrahim	ibrahim	PROPN
hassl-3729	196	18	and	and	CCONJ
hassl-3729	196	19	al	al	PROPN
hassl-3729	196	20	-	-	PUNCT
hassl-3729	196	21	matari	matari	NOUN
hassl-3729	196	22	(	(	PUNCT
hassl-3729	196	23	2022	2022	NUM
hassl-3729	196	24	)	)	PUNCT
hassl-3729	196	25	;	;	PUNCT
hassl-3729	196	26	kartika	kartika	PROPN
hassl-3729	196	27	,	,	PUNCT
hassl-3729	196	28	shodiq	shodiq	PROPN
hassl-3729	196	29	,	,	PUNCT
hassl-3729	196	30	and	and	CCONJ
hassl-3729	196	31	alwi	alwi	ADJ
hassl-3729	196	32	(	(	PUNCT
hassl-3729	196	33	2020	2020	NUM
hassl-3729	196	34	)	)	PUNCT
hassl-3729	196	35	;	;	PUNCT
hassl-3729	196	36	nasution	nasution	NOUN
hassl-3729	196	37	(	(	PUNCT
hassl-3729	196	38	2021	2021	NUM
hassl-3729	196	39	)	)	PUNCT
hassl-3729	196	40	;	;	PUNCT
hassl-3729	196	41	pakpahan	pakpahan	NOUN
hassl-3729	196	42	et	et	PROPN
hassl-3729	196	43	al	al	PROPN
hassl-3729	196	44	.	.	PROPN
hassl-3729	196	45	(	(	PUNCT
hassl-3729	196	46	2022	2022	NUM
hassl-3729	196	47	)	)	PUNCT
hassl-3729	196	48	and	and	CCONJ
hassl-3729	196	49	pakpahan	pakpahan	INTJ
hassl-3729	196	50	et	et	PROPN
hassl-3729	196	51	al	al	PROPN
hassl-3729	196	52	.	.	PROPN
hassl-3729	196	53	(	(	PUNCT
hassl-3729	196	54	2022	2022	NUM
hassl-3729	196	55	)	)	PUNCT
hassl-3729	196	56	.	.	PUNCT
hassl-3729	197	1	cohen	cohen	PROPN
hassl-3729	197	2	et	et	PROPN
hassl-3729	197	3	al	al	PROPN
hassl-3729	197	4	.	.	PROPN
hassl-3729	197	5	(	(	PUNCT
hassl-3729	197	6	2017	2017	NUM
hassl-3729	197	7	)	)	PUNCT
hassl-3729	197	8	assessed	assess	VERB
hassl-3729	197	9	how	how	SCONJ
hassl-3729	197	10	successfully	successfully	ADV
hassl-3729	197	11	government	government	NOUN
hassl-3729	197	12	financial	financial	ADJ
hassl-3729	197	13	reporting	reporting	NOUN
hassl-3729	197	14	supported	support	VERB
hassl-3729	197	15	greece	greece	PROPN
hassl-3729	197	16	's	's	PART
hassl-3729	197	17	decision	decision	NOUN
hassl-3729	197	18	-	-	PUNCT
hassl-3729	197	19	making	make	VERB
hassl-3729	197	20	process	process	NOUN
hassl-3729	197	21	using	use	VERB
hassl-3729	197	22	the	the	DET
hassl-3729	197	23	recently	recently	ADV
hassl-3729	197	24	implemented	implement	VERB
hassl-3729	197	25	modified	modified	ADJ
hassl-3729	197	26	cash	cash	NOUN
hassl-3729	197	27	basis	basis	NOUN
hassl-3729	197	28	.	.	PUNCT
hassl-3729	198	1	the	the	DET
hassl-3729	198	2	findings	finding	NOUN
hassl-3729	198	3	offer	offer	VERB
hassl-3729	198	4	empirical	empirical	ADJ
hassl-3729	198	5	evidence	evidence	NOUN
hassl-3729	198	6	in	in	ADP
hassl-3729	198	7	favour	favour	NOUN
hassl-3729	198	8	of	of	ADP
hassl-3729	198	9	the	the	DET
hassl-3729	198	10	advantages	advantage	NOUN
hassl-3729	198	11	of	of	ADP
hassl-3729	198	12	transitioning	transition	VERB
hassl-3729	198	13	to	to	ADP
hassl-3729	198	14	full	full	ADJ
hassl-3729	198	15	accruals	accrual	NOUN
hassl-3729	198	16	even	even	ADV
hassl-3729	198	17	though	though	SCONJ
hassl-3729	198	18	the	the	DET
hassl-3729	198	19	impact	impact	NOUN
hassl-3729	198	20	is	be	AUX
hassl-3729	198	21	negligible	negligible	ADJ
hassl-3729	198	22	.	.	PUNCT
hassl-3729	199	1	furqan	furqan	PROPN
hassl-3729	199	2	et	et	PROPN
hassl-3729	199	3	al	al	PROPN
hassl-3729	199	4	.	.	PROPN
hassl-3729	199	5	(	(	PUNCT
hassl-3729	199	6	2020	2020	NUM
hassl-3729	199	7	)	)	PUNCT
hassl-3729	199	8	looked	look	VERB
hassl-3729	199	9	at	at	ADP
hassl-3729	199	10	the	the	DET
hassl-3729	199	11	impact	impact	NOUN
hassl-3729	199	12	of	of	ADP
hassl-3729	199	13	audit	audit	NOUN
hassl-3729	199	14	findings	finding	NOUN
hassl-3729	199	15	and	and	CCONJ
hassl-3729	199	16	the	the	DET
hassl-3729	199	17	implementation	implementation	NOUN
hassl-3729	199	18	of	of	ADP
hassl-3729	199	19	audit	audit	NOUN
hassl-3729	199	20	recommendations	recommendation	NOUN
hassl-3729	199	21	on	on	ADP
hassl-3729	199	22	the	the	DET
hassl-3729	199	23	calibre	calibre	NOUN
hassl-3729	199	24	of	of	ADP
hassl-3729	199	25	financial	financial	ADJ
hassl-3729	199	26	reports	report	NOUN
hassl-3729	199	27	and	and	CCONJ
hassl-3729	199	28	public	public	ADJ
hassl-3729	199	29	services	service	NOUN
hassl-3729	199	30	in	in	ADP
hassl-3729	199	31	the	the	DET
hassl-3729	199	32	setting	setting	NOUN
hassl-3729	199	33	of	of	ADP
hassl-3729	199	34	indonesian	indonesian	ADJ
hassl-3729	199	35	local	local	ADJ
hassl-3729	199	36	governments	government	NOUN
hassl-3729	199	37	implementing	implement	VERB
hassl-3729	199	38	accrual	accrual	ADJ
hassl-3729	199	39	accounting	accounting	NOUN
hassl-3729	199	40	systems	system	NOUN
hassl-3729	199	41	.	.	PUNCT
hassl-3729	200	1	they	they	PRON
hassl-3729	200	2	concluded	conclude	VERB
hassl-3729	200	3	that	that	SCONJ
hassl-3729	200	4	using	use	VERB
hassl-3729	200	5	an	an	DET
hassl-3729	200	6	accrual	accrual	ADJ
hassl-3729	200	7	accounting	accounting	NOUN
hassl-3729	200	8	system	system	NOUN
hassl-3729	200	9	would	would	AUX
hassl-3729	200	10	raise	raise	VERB
hassl-3729	200	11	the	the	DET
hassl-3729	200	12	standard	standard	NOUN
hassl-3729	200	13	of	of	ADP
hassl-3729	200	14	public	public	ADJ
hassl-3729	200	15	services	service	NOUN
hassl-3729	200	16	during	during	ADP
hassl-3729	200	17	a	a	DET
hassl-3729	200	18	time	time	NOUN
hassl-3729	200	19	when	when	SCONJ
hassl-3729	200	20	reporting	reporting	NOUN
hassl-3729	200	21	requirements	requirement	NOUN
hassl-3729	200	22	were	be	AUX
hassl-3729	200	23	more	more	ADV
hassl-3729	200	24	rigorous	rigorous	ADJ
hassl-3729	200	25	.	.	PUNCT
hassl-3729	201	1	according	accord	VERB
hassl-3729	201	2	to	to	ADP
hassl-3729	201	3	hasibuan	hasibuan	NOUN
hassl-3729	201	4	and	and	CCONJ
hassl-3729	201	5	syahrial	syahrial	ADJ
hassl-3729	201	6	(	(	PUNCT
hassl-3729	201	7	2019	2019	NUM
hassl-3729	201	8	)	)	PUNCT
hassl-3729	201	9	,	,	PUNCT
hassl-3729	201	10	kartika	kartika	PROPN
hassl-3729	201	11	et	et	PROPN
hassl-3729	201	12	al	al	PROPN
hassl-3729	201	13	.	.	PROPN
hassl-3729	202	1	(	(	PUNCT
hassl-3729	202	2	2020	2020	NUM
hassl-3729	202	3	)	)	PUNCT
hassl-3729	202	4	and	and	CCONJ
hassl-3729	202	5	nasution	nasution	NOUN
hassl-3729	202	6	(	(	PUNCT
hassl-3729	202	7	2021	2021	NUM
hassl-3729	202	8	)	)	PUNCT
hassl-3729	202	9	,	,	PUNCT
hassl-3729	202	10	the	the	DET
hassl-3729	202	11	public	public	ADJ
hassl-3729	202	12	sector	sector	NOUN
hassl-3729	202	13	's	's	PART
hassl-3729	202	14	frq	frq	PROPN
hassl-3729	202	15	is	be	AUX
hassl-3729	202	16	also	also	ADV
hassl-3729	202	17	improved	improve	VERB
hassl-3729	202	18	by	by	ADP
hassl-3729	202	19	the	the	DET
hassl-3729	202	20	implementation	implementation	NOUN
hassl-3729	202	21	of	of	ADP
hassl-3729	202	22	the	the	DET
hassl-3729	202	23	accrual	accrual	ADJ
hassl-3729	202	24	basis	basis	NOUN
hassl-3729	202	25	.	.	PUNCT
hassl-3729	203	1	accordingly	accordingly	ADV
hassl-3729	203	2	,	,	PUNCT
hassl-3729	203	3	the	the	DET
hassl-3729	203	4	effects	effect	NOUN
hassl-3729	203	5	of	of	ADP
hassl-3729	203	6	the	the	DET
hassl-3729	203	7	accrual	accrual	ADJ
hassl-3729	203	8	foundation	foundation	NOUN
hassl-3729	203	9	of	of	ADP
hassl-3729	203	10	application	application	NOUN
hassl-3729	203	11	controls	control	NOUN
hassl-3729	203	12	and	and	CCONJ
hassl-3729	203	13	governance	governance	NOUN
hassl-3729	203	14	rules	rule	NOUN
hassl-3729	203	15	on	on	ADP
hassl-3729	203	16	al	al	PROPN
hassl-3729	203	17	jouf	jouf	PROPN
hassl-3729	203	18	university	university	PROPN
hassl-3729	203	19	's	's	PART
hassl-3729	203	20	frq	frq	PROPN
hassl-3729	203	21	were	be	AUX
hassl-3729	203	22	reported	report	VERB
hassl-3729	203	23	by	by	ADP
hassl-3729	203	24	ibrahim	ibrahim	PROPN
hassl-3729	203	25	and	and	CCONJ
hassl-3729	203	26	al	al	PROPN
hassl-3729	203	27	-	-	PUNCT
hassl-3729	203	28	matari	matari	NOUN
hassl-3729	203	29	(	(	PUNCT
hassl-3729	203	30	2022	2022	NUM
hassl-3729	203	31	)	)	PUNCT
hassl-3729	203	32	.	.	PUNCT
hassl-3729	204	1	however	however	ADV
hassl-3729	204	2	,	,	PUNCT
hassl-3729	204	3	deficiencies	deficiency	NOUN
hassl-3729	204	4	in	in	ADP
hassl-3729	204	5	the	the	DET
hassl-3729	204	6	internal	internal	ADJ
hassl-3729	204	7	control	control	NOUN
hassl-3729	204	8	framework	framework	NOUN
hassl-3729	204	9	positively	positively	ADV
hassl-3729	204	10	and	and	CCONJ
hassl-3729	204	11	significantly	significantly	ADV
hassl-3729	204	12	affect	affect	VERB
hassl-3729	204	13	the	the	DET
hassl-3729	204	14	accuracy	accuracy	NOUN
hassl-3729	204	15	of	of	ADP
hassl-3729	204	16	indonesian	indonesian	ADJ
hassl-3729	204	17	local	local	ADJ
hassl-3729	204	18	government	government	NOUN
hassl-3729	204	19	financial	financial	ADJ
hassl-3729	204	20	reporting	reporting	NOUN
hassl-3729	204	21	(	(	PUNCT
hassl-3729	204	22	pakpahan	pakpahan	INTJ
hassl-3729	204	23	et	et	NOUN
hassl-3729	204	24	al	al	PROPN
hassl-3729	204	25	.	.	PROPN
hassl-3729	204	26	,	,	PUNCT
hassl-3729	204	27	2022	2022	NUM
hassl-3729	204	28	)	)	PUNCT
hassl-3729	204	29	.	.	PUNCT
hassl-3729	205	1	they	they	PRON
hassl-3729	205	2	provide	provide	VERB
hassl-3729	205	3	new	new	ADJ
hassl-3729	205	4	perspectives	perspective	NOUN
hassl-3729	205	5	on	on	ADP
hassl-3729	205	6	the	the	DET
hassl-3729	205	7	link	link	NOUN
hassl-3729	205	8	between	between	ADP
hassl-3729	205	9	the	the	DET
hassl-3729	205	10	quality	quality	NOUN
hassl-3729	205	11	of	of	ADP
hassl-3729	205	12	the	the	DET
hassl-3729	205	13	frq	frq	PROPN
hassl-3729	205	14	generated	generate	VERB
hassl-3729	205	15	by	by	ADP
hassl-3729	205	16	local	local	ADJ
hassl-3729	205	17	governments	government	NOUN
hassl-3729	205	18	,	,	PUNCT
hassl-3729	205	19	the	the	DET
hassl-3729	205	20	flaws	flaw	NOUN
hassl-3729	205	21	in	in	ADP
hassl-3729	205	22	internal	internal	ADJ
hassl-3729	205	23	control	control	NOUN
hassl-3729	205	24	systems	system	NOUN
hassl-3729	205	25	and	and	CCONJ
hassl-3729	205	26	the	the	DET
hassl-3729	205	27	audits	audits	NOUN
hassl-3729	205	28	carried	carry	VERB
hassl-3729	205	29	out	out	ADP
hassl-3729	205	30	in	in	ADP
hassl-3729	205	31	the	the	DET
hassl-3729	205	32	public	public	ADJ
hassl-3729	205	33	sector	sector	NOUN
hassl-3729	205	34	after	after	SCONJ
hassl-3729	205	35	the	the	DET
hassl-3729	205	36	accrual	accrual	ADJ
hassl-3729	205	37	-based	-based	ADJ
hassl-3729	205	38	accounting	accounting	NOUN
hassl-3729	205	39	system	system	NOUN
hassl-3729	205	40	was	be	AUX
hassl-3729	205	41	implemented	implement	VERB
hassl-3729	205	42	.	.	PUNCT
hassl-3729	206	1	consequently	consequently	ADV
hassl-3729	206	2	,	,	PUNCT
hassl-3729	206	3	it	it	PRON
hassl-3729	206	4	seems	seem	VERB
hassl-3729	206	5	that	that	SCONJ
hassl-3729	206	6	generally	generally	ADV
hassl-3729	206	7	speaking	speak	VERB
hassl-3729	206	8	h1e	h1e	NOUN
hassl-3729	206	9	:	:	PUNCT
hassl-3729	207	1	governance	governance	NOUN
hassl-3729	207	2	rules	rule	NOUN
hassl-3729	207	3	have	have	VERB
hassl-3729	207	4	a	a	DET
hassl-3729	207	5	positive	positive	ADJ
hassl-3729	207	6	and	and	CCONJ
hassl-3729	207	7	significant	significant	ADJ
hassl-3729	207	8	effect	effect	NOUN
hassl-3729	207	9	on	on	ADP
hassl-3729	207	10	financial	financial	ADJ
hassl-3729	207	11	reporting	reporting	NOUN
hassl-3729	207	12	quality	quality	NOUN
hassl-3729	207	13	.	.	PUNCT
hassl-3729	208	1	2.7	2.7	NUM
hassl-3729	208	2	.	.	PUNCT
hassl-3729	209	1	the	the	DET
hassl-3729	209	2	moderating	moderate	VERB
hassl-3729	209	3	role	role	NOUN
hassl-3729	209	4	of	of	ADP
hassl-3729	209	5	accrual	accrual	ADJ
hassl-3729	209	6	basis	basis	NOUN
hassl-3729	209	7	application	application	NOUN
hassl-3729	209	8	controls	control	VERB
hassl-3729	209	9	numerous	numerous	ADJ
hassl-3729	209	10	recent	recent	ADJ
hassl-3729	209	11	studies	study	NOUN
hassl-3729	209	12	have	have	AUX
hassl-3729	209	13	demonstrated	demonstrate	VERB
hassl-3729	209	14	a	a	DET
hassl-3729	209	15	significant	significant	ADJ
hassl-3729	209	16	relationship	relationship	NOUN
hassl-3729	209	17	between	between	ADP
hassl-3729	209	18	accrual	accrual	ADJ
hassl-3729	209	19	quality	quality	NOUN
hassl-3729	209	20	application	application	NOUN
hassl-3729	209	21	and	and	CCONJ
hassl-3729	209	22	frq	frq	VERB
hassl-3729	209	23	in	in	ADP
hassl-3729	209	24	the	the	DET
hassl-3729	209	25	public	public	ADJ
hassl-3729	209	26	sector	sector	NOUN
hassl-3729	209	27	(	(	PUNCT
hassl-3729	209	28	cohen	cohen	PROPN
hassl-3729	209	29	&	&	CCONJ
hassl-3729	209	30	karatzimas	karatzimas	PROPN
hassl-3729	209	31	,	,	PUNCT
hassl-3729	209	32	2017	2017	NUM
hassl-3729	209	33	;	;	PUNCT
hassl-3729	209	34	furqan	furqan	PROPN
hassl-3729	209	35	et	et	PROPN
hassl-3729	209	36	al	al	PROPN
hassl-3729	209	37	.	.	PROPN
hassl-3729	209	38	,	,	PUNCT
hassl-3729	209	39	2020	2020	NUM
hassl-3729	209	40	;	;	PUNCT
hassl-3729	209	41	hasibuan	hasibuan	PROPN
hassl-3729	209	42	&	&	CCONJ
hassl-3729	209	43	syahrial	syahrial	ADJ
hassl-3729	209	44	,	,	PUNCT
hassl-3729	209	45	2019	2019	NUM
hassl-3729	209	46	;	;	PUNCT
hassl-3729	209	47	kartika	kartika	PROPN
hassl-3729	209	48	et	et	PROPN
hassl-3729	209	49	al	al	PROPN
hassl-3729	209	50	.	.	PROPN
hassl-3729	209	51	,	,	PUNCT
hassl-3729	209	52	2020	2020	NUM
hassl-3729	209	53	;	;	PUNCT
hassl-3729	209	54	nasution	nasution	NOUN
hassl-3729	209	55	,	,	PUNCT
hassl-3729	209	56	2021	2021	NUM
hassl-3729	209	57	)	)	PUNCT
hassl-3729	209	58	.	.	PUNCT
hassl-3729	210	1	similarly	similarly	ADV
hassl-3729	210	2	,	,	PUNCT
hassl-3729	210	3	accrual	accrual	ADJ
hassl-3729	210	4	quality	quality	NOUN
hassl-3729	210	5	is	be	AUX
hassl-3729	210	6	considered	consider	VERB
hassl-3729	210	7	a	a	DET
hassl-3729	210	8	common	common	ADJ
hassl-3729	210	9	proxy	proxy	NOUN
hassl-3729	210	10	for	for	ADP
hassl-3729	210	11	measuring	measure	VERB
hassl-3729	210	12	frq	frq	PROPN
hassl-3729	210	13	(	(	PUNCT
hassl-3729	210	14	hasan	hasan	PROPN
hassl-3729	210	15	,	,	PUNCT
hassl-3729	210	16	aly	aly	PROPN
hassl-3729	210	17	,	,	PUNCT
hassl-3729	210	18	&	&	CCONJ
hassl-3729	210	19	hussainey	hussainey	NOUN
hassl-3729	210	20	,	,	PUNCT
hassl-3729	210	21	2022	2022	NUM
hassl-3729	210	22	;	;	PUNCT
hassl-3729	210	23	hu	hu	PROPN
hassl-3729	210	24	,	,	PUNCT
hassl-3729	210	25	xue	xue	PROPN
hassl-3729	210	26	,	,	PUNCT
hassl-3729	210	27	&	&	CCONJ
hassl-3729	210	28	liu	liu	PROPN
hassl-3729	210	29	,	,	PUNCT
hassl-3729	210	30	2022	2022	NUM
hassl-3729	210	31	;	;	PUNCT
hassl-3729	210	32	khalil	khalil	PROPN
hassl-3729	210	33	,	,	PUNCT
hassl-3729	210	34	2022	2022	NUM
hassl-3729	210	35	)	)	PUNCT
hassl-3729	210	36	indicating	indicate	VERB
hassl-3729	210	37	that	that	SCONJ
hassl-3729	210	38	a	a	DET
hassl-3729	210	39	higher	high	ADJ
hassl-3729	210	40	level	level	NOUN
hassl-3729	210	41	of	of	ADP
hassl-3729	210	42	accrual	accrual	ADJ
hassl-3729	210	43	quality	quality	NOUN
hassl-3729	210	44	represents	represent	VERB
hassl-3729	210	45	a	a	DET
hassl-3729	210	46	higher	high	ADJ
hassl-3729	210	47	level	level	NOUN
hassl-3729	210	48	of	of	ADP
hassl-3729	210	49	frq	frq	PROPN
hassl-3729	210	50	.	.	PUNCT
hassl-3729	211	1	however	however	ADV
hassl-3729	211	2	,	,	PUNCT
hassl-3729	211	3	the	the	DET
hassl-3729	211	4	relationship	relationship	NOUN
hassl-3729	211	5	between	between	ADP
hassl-3729	211	6	governance	governance	NOUN
hassl-3729	211	7	norms	norm	NOUN
hassl-3729	211	8	and	and	CCONJ
hassl-3729	211	9	frq	frq	VERB
hassl-3729	211	10	in	in	ADP
hassl-3729	211	11	the	the	DET
hassl-3729	211	12	public	public	ADJ
hassl-3729	211	13	sector	sector	NOUN
hassl-3729	211	14	has	have	AUX
hassl-3729	211	15	been	be	AUX
hassl-3729	211	16	demonstrated	demonstrate	VERB
hassl-3729	211	17	by	by	ADP
hassl-3729	211	18	numerous	numerous	ADJ
hassl-3729	211	19	prior	prior	ADJ
hassl-3729	211	20	studies	study	NOUN
hassl-3729	211	21	as	as	SCONJ
hassl-3729	211	22	the	the	DET
hassl-3729	211	23	sections	section	NOUN
hassl-3729	211	24	above	above	ADV
hassl-3729	211	25	have	have	AUX
hassl-3729	211	26	highlighted	highlight	VERB
hassl-3729	211	27	.	.	PUNCT
hassl-3729	212	1	we	we	PRON
hassl-3729	212	2	contend	contend	VERB
hassl-3729	212	3	that	that	SCONJ
hassl-3729	212	4	an	an	DET
hassl-3729	212	5	accrual	accrual	ADJ
hassl-3729	212	6	basis	basis	NOUN
hassl-3729	212	7	can	can	AUX
hassl-3729	212	8	explain	explain	VERB
hassl-3729	212	9	the	the	DET
hassl-3729	212	10	connection	connection	NOUN
hassl-3729	212	11	between	between	ADP
hassl-3729	212	12	governance	governance	NOUN
hassl-3729	212	13	rule	rule	NOUN
hassl-3729	212	14	application	application	NOUN
hassl-3729	212	15	restrictions	restriction	NOUN
hassl-3729	212	16	and	and	CCONJ
hassl-3729	212	17	frq	frq	VERB
hassl-3729	212	18	based	base	VERB
hassl-3729	212	19	on	on	ADP
hassl-3729	212	20	the	the	DET
hassl-3729	212	21	previously	previously	ADV
hassl-3729	212	22	mentioned	mention	VERB
hassl-3729	212	23	research	research	NOUN
hassl-3729	212	24	.	.	PUNCT
hassl-3729	213	1	the	the	DET
hassl-3729	213	2	present	present	ADJ
hassl-3729	213	3	study	study	NOUN
hassl-3729	213	4	raises	raise	VERB
hassl-3729	213	5	the	the	DET
hassl-3729	213	6	possibility	possibility	NOUN
hassl-3729	213	7	that	that	SCONJ
hassl-3729	213	8	h2	h2	NOUN
hassl-3729	213	9	:	:	PUNCT
hassl-3729	213	10	accrual	accrual	ADJ
hassl-3729	213	11	basis	basis	NOUN
hassl-3729	213	12	application	application	NOUN
hassl-3729	213	13	controls	control	NOUN
hassl-3729	213	14	moderate	moderate	VERB
hassl-3729	213	15	the	the	DET
hassl-3729	213	16	relationship	relationship	NOUN
hassl-3729	213	17	between	between	ADP
hassl-3729	213	18	the	the	DET
hassl-3729	213	19	application	application	NOUN
hassl-3729	213	20	of	of	ADP
hassl-3729	213	21	governance	governance	NOUN
hassl-3729	213	22	rules	rule	NOUN
hassl-3729	213	23	and	and	CCONJ
hassl-3729	213	24	financial	financial	ADJ
hassl-3729	213	25	reporting	reporting	NOUN
hassl-3729	213	26	quality	quality	NOUN
hassl-3729	213	27	.	.	PUNCT
hassl-3729	214	1	3	3	X
hassl-3729	214	2	.	.	X
hassl-3729	214	3	research	research	NOUN
hassl-3729	214	4	methodology	methodology	NOUN
hassl-3729	214	5	this	this	DET
hassl-3729	214	6	study	study	NOUN
hassl-3729	214	7	examined	examine	VERB
hassl-3729	214	8	the	the	DET
hassl-3729	214	9	hypothesized	hypothesized	ADJ
hassl-3729	214	10	model	model	NOUN
hassl-3729	214	11	using	use	VERB
hassl-3729	214	12	survey	survey	NOUN
hassl-3729	214	13	questionnaires	questionnaire	NOUN
hassl-3729	214	14	and	and	CCONJ
hassl-3729	214	15	quantitative	quantitative	ADJ
hassl-3729	214	16	methodologies	methodology	NOUN
hassl-3729	214	17	.	.	PUNCT
hassl-3729	215	1	348	348	NUM
hassl-3729	215	2	targeted	target	VERB
hassl-3729	215	3	respondents	respondent	NOUN
hassl-3729	215	4	received	receive	VERB
hassl-3729	215	5	jouf	jouf	PROPN
hassl-3729	215	6	university	university	NOUN
hassl-3729	215	7	surveys	survey	NOUN
hassl-3729	215	8	.	.	PUNCT
hassl-3729	216	1	jouf	jouf	PROPN
hassl-3729	216	2	university	university	PROPN
hassl-3729	216	3	employs	employ	VERB
hassl-3729	216	4	3599	3599	NUM
hassl-3729	216	5	academic	academic	ADJ
hassl-3729	216	6	,	,	PUNCT
hassl-3729	216	7	administrative	administrative	ADJ
hassl-3729	216	8	and	and	CCONJ
hassl-3729	216	9	financial	financial	ADJ
hassl-3729	216	10	staff	staff	NOUN
hassl-3729	216	11	.	.	PUNCT
hassl-3729	217	1	spss	spss	PROPN
hassl-3729	217	2	and	and	CCONJ
hassl-3729	217	3	pls	pls	NOUN
hassl-3729	217	4	-	-	PUNCT
hassl-3729	217	5	sem	sem	NOUN
hassl-3729	217	6	examined	examine	VERB
hassl-3729	217	7	the	the	DET
hassl-3729	217	8	data	datum	NOUN
hassl-3729	217	9	.	.	PUNCT
hassl-3729	218	1	pls	pls	INTJ
hassl-3729	218	2	-	-	PUNCT
hassl-3729	218	3	sem	sem	PROPN
hassl-3729	218	4	is	be	AUX
hassl-3729	218	5	a	a	DET
hassl-3729	218	6	statistical	statistical	ADJ
hassl-3729	218	7	technique	technique	NOUN
hassl-3729	218	8	used	use	VERB
hassl-3729	218	9	to	to	PART
hassl-3729	218	10	estimate	estimate	VERB
hassl-3729	218	11	the	the	DET
hassl-3729	218	12	relationship	relationship	NOUN
hassl-3729	218	13	between	between	ADP
hassl-3729	218	14	latent	latent	NOUN
hassl-3729	218	15	variables	variable	NOUN
hassl-3729	218	16	in	in	ADP
hassl-3729	218	17	route	route	NOUN
hassl-3729	218	18	models	model	NOUN
hassl-3729	218	19	.	.	PUNCT
hassl-3729	219	1	the	the	DET
hassl-3729	219	2	non	non	ADJ
hassl-3729	219	3	-	-	ADJ
hassl-3729	219	4	parametric	parametric	ADJ
hassl-3729	219	5	approach	approach	NOUN
hassl-3729	219	6	under	under	ADP
hassl-3729	219	7	consideration	consideration	NOUN
hassl-3729	219	8	is	be	AUX
hassl-3729	219	9	characterized	characterize	VERB
hassl-3729	219	10	by	by	ADP
hassl-3729	219	11	its	its	PRON
hassl-3729	219	12	lack	lack	NOUN
hassl-3729	219	13	of	of	ADP
hassl-3729	219	14	reliance	reliance	NOUN
hassl-3729	219	15	on	on	ADP
hassl-3729	219	16	stringent	stringent	ADJ
hassl-3729	219	17	assumptions	assumption	NOUN
hassl-3729	219	18	regarding	regard	VERB
hassl-3729	219	19	both	both	CCONJ
hassl-3729	219	20	the	the	DET
hassl-3729	219	21	distribution	distribution	NOUN
hassl-3729	219	22	of	of	ADP
hassl-3729	219	23	the	the	DET
hassl-3729	219	24	data	datum	NOUN
hassl-3729	219	25	and	and	CCONJ
hassl-3729	219	26	the	the	DET
hassl-3729	219	27	size	size	NOUN
hassl-3729	219	28	of	of	ADP
hassl-3729	219	29	the	the	DET
hassl-3729	219	30	sample	sample	NOUN
hassl-3729	219	31	.	.	PUNCT
hassl-3729	220	1	the	the	DET
hassl-3729	220	2	technique	technique	NOUN
hassl-3729	220	3	in	in	ADP
hassl-3729	220	4	question	question	NOUN
hassl-3729	220	5	is	be	AUX
hassl-3729	220	6	a	a	DET
hassl-3729	220	7	component	component	NOUN
hassl-3729	220	8	based	base	VERB
hassl-3729	220	9	approach	approach	NOUN
hassl-3729	220	10	,	,	PUNCT
hassl-3729	220	11	distinct	distinct	ADJ
hassl-3729	220	12	from	from	ADP
hassl-3729	220	13	the	the	DET
hassl-3729	220	14	factor	factor	NOUN
hassl-3729	220	15	-	-	PUNCT
hassl-3729	220	16	based	base	VERB
hassl-3729	220	17	approach	approach	NOUN
hassl-3729	220	18	of	of	ADP
hassl-3729	220	19	covariance	covariance	NOUN
hassl-3729	220	20	-	-	PUNCT
hassl-3729	220	21	based	base	VERB
hassl-3729	220	22	structural	structural	ADJ
hassl-3729	220	23	equation	equation	NOUN
hassl-3729	220	24	modeling	modeling	NOUN
hassl-3729	220	25	(	(	PUNCT
hassl-3729	220	26	sem	sem	NOUN
hassl-3729	220	27	)	)	PUNCT
hassl-3729	220	28	.	.	PUNCT
hassl-3729	221	1	pls	pls	PROPN
hassl-3729	221	2	-	-	PUNCT
hassl-3729	221	3	sem	sem	NOUN
hassl-3729	221	4	possesses	possess	VERB
hassl-3729	221	5	both	both	DET
hassl-3729	221	6	benefits	benefit	NOUN
hassl-3729	221	7	and	and	CCONJ
hassl-3729	221	8	disadvantages	disadvantage	NOUN
hassl-3729	221	9	which	which	PRON
hassl-3729	221	10	are	be	AUX
hassl-3729	221	11	contingent	contingent	ADJ
hassl-3729	221	12	upon	upon	SCONJ
hassl-3729	221	13	the	the	DET
hassl-3729	221	14	specific	specific	ADJ
hassl-3729	221	15	study	study	NOUN
hassl-3729	221	16	setting	setting	NOUN
hassl-3729	221	17	and	and	CCONJ
hassl-3729	221	18	aims	aim	NOUN
hassl-3729	221	19	.	.	PUNCT
hassl-3729	222	1	in	in	ADP
hassl-3729	222	2	addition	addition	NOUN
hassl-3729	222	3	,	,	PUNCT
hassl-3729	222	4	pls	pls	INTJ
hassl-3729	222	5	-	-	PUNCT
hassl-3729	222	6	sem	sem	PROPN
hassl-3729	222	7	is	be	AUX
hassl-3729	222	8	a	a	DET
hassl-3729	222	9	statistical	statistical	ADJ
hassl-3729	222	10	technique	technique	NOUN
hassl-3729	222	11	that	that	PRON
hassl-3729	222	12	is	be	AUX
hassl-3729	222	13	used	use	VERB
hassl-3729	222	14	in	in	ADP
hassl-3729	222	15	academic	academic	ADJ
hassl-3729	222	16	research	research	NOUN
hassl-3729	222	17	.	.	PUNCT
hassl-3729	223	1	this	this	DET
hassl-3729	223	2	reference	reference	NOUN
hassl-3729	223	3	work	work	NOUN
hassl-3729	223	4	item	item	NOUN
hassl-3729	223	5	humanities	humanity	NOUN
hassl-3729	223	6	and	and	CCONJ
hassl-3729	223	7	social	social	ADJ
hassl-3729	223	8	sciences	science	NOUN
hassl-3729	223	9	letters	letter	NOUN
hassl-3729	223	10	,	,	PUNCT
hassl-3729	223	11	2024	2024	NUM
hassl-3729	223	12	,	,	PUNCT
hassl-3729	223	13	12(2	12(2	NUM
hassl-3729	223	14	):	):	PUNCT
hassl-3729	223	15	345	345	NUM
hassl-3729	223	16	-	-	SYM
hassl-3729	223	17	364	364	NUM
hassl-3729	223	18	352	352	NUM
hassl-3729	223	19	©	©	PROPN
hassl-3729	223	20	2024	2024	NUM
hassl-3729	223	21	conscientia	conscientia	PROPN
hassl-3729	223	22	beam	beam	PROPN
hassl-3729	223	23	.	.	PUNCT
hassl-3729	224	1	all	all	DET
hassl-3729	224	2	rights	right	NOUN
hassl-3729	224	3	reserved	reserve	VERB
hassl-3729	224	4	.	.	PUNCT
hassl-3729	224	5	provides	provide	VERB
hassl-3729	224	6	an	an	DET
hassl-3729	224	7	overview	overview	NOUN
hassl-3729	224	8	of	of	ADP
hassl-3729	224	9	the	the	DET
hassl-3729	224	10	core	core	ADJ
hassl-3729	224	11	principles	principle	NOUN
hassl-3729	224	12	of	of	ADP
hassl-3729	224	13	pls	pls	NOUN
hassl-3729	224	14	-	-	PUNCT
hassl-3729	224	15	sem	sem	NOUN
hassl-3729	224	16	including	include	VERB
hassl-3729	224	17	the	the	DET
hassl-3729	224	18	process	process	NOUN
hassl-3729	224	19	of	of	ADP
hassl-3729	224	20	specifying	specify	VERB
hassl-3729	224	21	and	and	CCONJ
hassl-3729	224	22	estimating	estimate	VERB
hassl-3729	224	23	route	route	NOUN
hassl-3729	224	24	models	model	NOUN
hassl-3729	224	25	using	use	VERB
hassl-3729	224	26	pls	pls	NOUN
hassl-3729	224	27	-	-	PUNCT
hassl-3729	224	28	sem	sem	NOUN
hassl-3729	224	29	.	.	PUNCT
hassl-3729	225	1	additionally	additionally	ADV
hassl-3729	225	2	,	,	PUNCT
hassl-3729	225	3	it	it	PRON
hassl-3729	225	4	discusses	discuss	VERB
hassl-3729	225	5	the	the	DET
hassl-3729	225	6	evaluation	evaluation	NOUN
hassl-3729	225	7	of	of	ADP
hassl-3729	225	8	findings	finding	NOUN
hassl-3729	225	9	obtained	obtain	VERB
hassl-3729	225	10	from	from	ADP
hassl-3729	225	11	pls	pls	NOUN
hassl-3729	225	12	-	-	PUNCT
hassl-3729	225	13	sem	sem	NOUN
hassl-3729	225	14	analysis	analysis	NOUN
hassl-3729	225	15	along	along	ADP
hassl-3729	225	16	with	with	ADP
hassl-3729	225	17	an	an	DET
hassl-3729	225	18	exploration	exploration	NOUN
hassl-3729	225	19	of	of	ADP
hassl-3729	225	20	supplementary	supplementary	ADJ
hassl-3729	225	21	analytical	analytical	ADJ
hassl-3729	225	22	approaches	approach	NOUN
hassl-3729	225	23	that	that	PRON
hassl-3729	225	24	may	may	AUX
hassl-3729	225	25	be	be	AUX
hassl-3729	225	26	employed	employ	VERB
hassl-3729	225	27	in	in	ADP
hassl-3729	225	28	conjunction	conjunction	NOUN
hassl-3729	225	29	with	with	ADP
hassl-3729	225	30	pls	pls	PROPN
hassl-3729	225	31	sem	sem	PROPN
hassl-3729	225	32	.	.	PUNCT
hassl-3729	226	1	additionally	additionally	ADV
hassl-3729	226	2	,	,	PUNCT
hassl-3729	226	3	it	it	PRON
hassl-3729	226	4	demonstrates	demonstrate	VERB
hassl-3729	226	5	the	the	DET
hassl-3729	226	6	utilization	utilization	NOUN
hassl-3729	226	7	of	of	ADP
hassl-3729	226	8	the	the	DET
hassl-3729	226	9	corporate	corporate	ADJ
hassl-3729	226	10	reputation	reputation	NOUN
hassl-3729	226	11	model	model	NOUN
hassl-3729	226	12	through	through	ADP
hassl-3729	226	13	practical	practical	ADJ
hassl-3729	226	14	implementation	implementation	NOUN
hassl-3729	226	15	.	.	PUNCT
hassl-3729	227	1	3.1	3.1	NUM
hassl-3729	227	2	.	.	PUNCT
hassl-3729	227	3	measure	measure	VERB
hassl-3729	227	4	the	the	DET
hassl-3729	227	5	techniques	technique	NOUN
hassl-3729	227	6	used	use	VERB
hassl-3729	227	7	to	to	PART
hassl-3729	227	8	measure	measure	VERB
hassl-3729	227	9	the	the	DET
hassl-3729	227	10	variables	variable	NOUN
hassl-3729	227	11	were	be	AUX
hassl-3729	227	12	taken	take	VERB
hassl-3729	227	13	from	from	ADP
hassl-3729	227	14	earlier	early	ADJ
hassl-3729	227	15	work	work	NOUN
hassl-3729	227	16	.	.	PUNCT
hassl-3729	228	1	suwanda	suwanda	ADV
hassl-3729	228	2	(	(	PUNCT
hassl-3729	228	3	2015	2015	NUM
hassl-3729	228	4	)	)	PUNCT
hassl-3729	228	5	and	and	CCONJ
hassl-3729	228	6	al	al	PROPN
hassl-3729	228	7	-	-	PUNCT
hassl-3729	228	8	matari	matari	NOUN
hassl-3729	228	9	(	(	PUNCT
hassl-3729	228	10	2022	2022	NUM
hassl-3729	228	11	)	)	PUNCT
hassl-3729	228	12	as	as	ADV
hassl-3729	228	13	well	well	ADV
hassl-3729	228	14	as	as	ADP
hassl-3729	228	15	ibrahim	ibrahim	PROPN
hassl-3729	228	16	and	and	CCONJ
hassl-3729	228	17	al	al	PROPN
hassl-3729	228	18	-	-	PUNCT
hassl-3729	228	19	matari	matari	NOUN
hassl-3729	228	20	created	create	VERB
hassl-3729	228	21	measurements	measurement	NOUN
hassl-3729	228	22	of	of	ADP
hassl-3729	228	23	the	the	DET
hassl-3729	228	24	quality	quality	NOUN
hassl-3729	228	25	of	of	ADP
hassl-3729	228	26	fr	fr	NOUN
hassl-3729	228	27	.	.	PUNCT
hassl-3729	229	1	ibrahim	ibrahim	PROPN
hassl-3729	229	2	and	and	CCONJ
hassl-3729	229	3	al	al	PROPN
hassl-3729	229	4	-	-	PUNCT
hassl-3729	229	5	matari	matari	NOUN
hassl-3729	229	6	(	(	PUNCT
hassl-3729	229	7	2022	2022	NUM
hassl-3729	229	8	)	)	PUNCT
hassl-3729	229	9	and	and	CCONJ
hassl-3729	229	10	nasution	nasution	NOUN
hassl-3729	229	11	measured	measure	VERB
hassl-3729	229	12	abac	abac	ADJ
hassl-3729	229	13	in	in	ADP
hassl-3729	229	14	numerous	numerous	ADJ
hassl-3729	229	15	research	research	NOUN
hassl-3729	229	16	studies	study	NOUN
hassl-3729	229	17	.	.	PUNCT
hassl-3729	230	1	furthermore	furthermore	ADV
hassl-3729	230	2	,	,	PUNCT
hassl-3729	230	3	ibrahim	ibrahim	PROPN
hassl-3729	230	4	,	,	PUNCT
hassl-3729	230	5	al	al	PROPN
hassl-3729	230	6	-	-	PUNCT
hassl-3729	230	7	matari	matari	NOUN
hassl-3729	230	8	(	(	PUNCT
hassl-3729	230	9	2022	2022	NUM
hassl-3729	230	10	)	)	PUNCT
hassl-3729	230	11	and	and	CCONJ
hassl-3729	230	12	nasution	nasution	NOUN
hassl-3729	230	13	(	(	PUNCT
hassl-3729	230	14	2021	2021	NUM
hassl-3729	230	15	)	)	PUNCT
hassl-3729	230	16	were	be	AUX
hassl-3729	230	17	used	use	VERB
hassl-3729	230	18	as	as	ADP
hassl-3729	230	19	inspiration	inspiration	NOUN
hassl-3729	230	20	for	for	ADP
hassl-3729	230	21	the	the	DET
hassl-3729	230	22	issues	issue	NOUN
hassl-3729	230	23	of	of	ADP
hassl-3729	230	24	governance	governance	NOUN
hassl-3729	230	25	rules	rule	NOUN
hassl-3729	230	26	and	and	CCONJ
hassl-3729	230	27	application	application	NOUN
hassl-3729	230	28	controls	control	NOUN
hassl-3729	230	29	.	.	PUNCT
hassl-3729	231	1	the	the	DET
hassl-3729	231	2	questionnaire	questionnaire	NOUN
hassl-3729	231	3	contains	contain	VERB
hassl-3729	231	4	a	a	DET
hassl-3729	231	5	list	list	NOUN
hassl-3729	231	6	of	of	ADP
hassl-3729	231	7	the	the	DET
hassl-3729	231	8	items	item	NOUN
hassl-3729	231	9	used	use	VERB
hassl-3729	231	10	in	in	ADP
hassl-3729	231	11	this	this	DET
hassl-3729	231	12	inquiry	inquiry	NOUN
hassl-3729	231	13	.	.	PUNCT
hassl-3729	232	1	a	a	DET
hassl-3729	232	2	five	five	NUM
hassl-3729	232	3	-	-	PUNCT
hassl-3729	232	4	point	point	NOUN
hassl-3729	232	5	likert	likert	ADJ
hassl-3729	232	6	scale	scale	NOUN
hassl-3729	232	7	with	with	ADP
hassl-3729	232	8	a	a	DET
hassl-3729	232	9	range	range	NOUN
hassl-3729	232	10	of	of	ADP
hassl-3729	232	11	"	"	PUNCT
hassl-3729	232	12	1	1	NUM
hassl-3729	232	13	"	"	PUNCT
hassl-3729	232	14	(	(	PUNCT
hassl-3729	232	15	strongly	strongly	ADV
hassl-3729	232	16	disagree	disagree	VERB
hassl-3729	232	17	)	)	PUNCT
hassl-3729	232	18	to	to	ADP
hassl-3729	232	19	"	"	PUNCT
hassl-3729	232	20	5	5	NUM
hassl-3729	232	21	"	"	PUNCT
hassl-3729	232	22	(	(	PUNCT
hassl-3729	232	23	strongly	strongly	ADV
hassl-3729	232	24	agree	agree	VERB
hassl-3729	232	25	)	)	PUNCT
hassl-3729	232	26	was	be	AUX
hassl-3729	232	27	used	use	VERB
hassl-3729	232	28	to	to	PART
hassl-3729	232	29	evaluate	evaluate	VERB
hassl-3729	232	30	the	the	DET
hassl-3729	232	31	replies	reply	NOUN
hassl-3729	232	32	(	(	PUNCT
hassl-3729	232	33	strongly	strongly	ADV
hassl-3729	232	34	agree	agree	VERB
hassl-3729	232	35	)	)	PUNCT
hassl-3729	232	36	.	.	PUNCT
hassl-3729	233	1	3.2	3.2	NUM
hassl-3729	233	2	.	.	PUNCT
hassl-3729	233	3	procedures	procedure	NOUN
hassl-3729	233	4	for	for	ADP
hassl-3729	233	5	data	datum	NOUN
hassl-3729	233	6	the	the	DET
hassl-3729	233	7	drop	drop	VERB
hassl-3729	233	8	-	-	PUNCT
hassl-3729	233	9	off	off	ADP
hassl-3729	233	10	research	research	NOUN
hassl-3729	233	11	conducted	conduct	VERB
hassl-3729	233	12	at	at	ADP
hassl-3729	233	13	jouf	jouf	PROPN
hassl-3729	233	14	university	university	PROPN
hassl-3729	233	15	encompassed	encompass	VERB
hassl-3729	233	16	a	a	DET
hassl-3729	233	17	total	total	NOUN
hassl-3729	233	18	of	of	ADP
hassl-3729	233	19	348	348	NUM
hassl-3729	233	20	individuals	individual	NOUN
hassl-3729	233	21	comprising	comprise	VERB
hassl-3729	233	22	academic	academic	ADJ
hassl-3729	233	23	,	,	PUNCT
hassl-3729	233	24	administrative	administrative	ADJ
hassl-3729	233	25	and	and	CCONJ
hassl-3729	233	26	financial	financial	ADJ
hassl-3729	233	27	personnel	personnel	NOUN
hassl-3729	233	28	.	.	PUNCT
hassl-3729	234	1	the	the	DET
hassl-3729	234	2	questionnaire	questionnaire	NOUN
hassl-3729	234	3	was	be	AUX
hassl-3729	234	4	translated	translate	VERB
hassl-3729	234	5	into	into	ADP
hassl-3729	234	6	arabic	arabic	NOUN
hassl-3729	234	7	by	by	ADP
hassl-3729	234	8	an	an	DET
hassl-3729	234	9	individual	individual	NOUN
hassl-3729	234	10	who	who	PRON
hassl-3729	234	11	is	be	AUX
hassl-3729	234	12	proficient	proficient	ADJ
hassl-3729	234	13	in	in	ADP
hassl-3729	234	14	both	both	DET
hassl-3729	234	15	languages	language	NOUN
hassl-3729	234	16	.	.	PUNCT
hassl-3729	235	1	according	accord	VERB
hassl-3729	235	2	to	to	ADP
hassl-3729	235	3	research	research	NOUN
hassl-3729	235	4	by	by	ADP
hassl-3729	235	5	brislin	brislin	PROPN
hassl-3729	235	6	(	(	PUNCT
hassl-3729	235	7	1986	1986	NUM
hassl-3729	235	8	)	)	PUNCT
hassl-3729	235	9	,	,	PUNCT
hassl-3729	235	10	an	an	DET
hassl-3729	235	11	additional	additional	ADJ
hassl-3729	235	12	bilingual	bilingual	ADJ
hassl-3729	235	13	person	person	NOUN
hassl-3729	235	14	translated	translate	VERB
hassl-3729	235	15	the	the	DET
hassl-3729	235	16	arabic	arabic	ADJ
hassl-3729	235	17	text	text	NOUN
hassl-3729	235	18	into	into	ADP
hassl-3729	235	19	english	english	PROPN
hassl-3729	235	20	to	to	PART
hassl-3729	235	21	confirm	confirm	VERB
hassl-3729	235	22	any	any	DET
hassl-3729	235	23	possible	possible	ADJ
hassl-3729	235	24	changes	change	NOUN
hassl-3729	235	25	.	.	PUNCT
hassl-3729	236	1	the	the	DET
hassl-3729	236	2	validity	validity	NOUN
hassl-3729	236	3	and	and	CCONJ
hassl-3729	236	4	reliability	reliability	NOUN
hassl-3729	236	5	of	of	ADP
hassl-3729	236	6	the	the	DET
hassl-3729	236	7	test	test	NOUN
hassl-3729	236	8	are	be	AUX
hassl-3729	236	9	assessed	assess	VERB
hassl-3729	236	10	by	by	ADP
hassl-3729	236	11	conducting	conduct	VERB
hassl-3729	236	12	a	a	DET
hassl-3729	236	13	comparison	comparison	NOUN
hassl-3729	236	14	between	between	ADP
hassl-3729	236	15	the	the	DET
hassl-3729	236	16	two	two	NUM
hassl-3729	236	17	english	english	ADJ
hassl-3729	236	18	versions	version	NOUN
hassl-3729	236	19	.	.	PUNCT
hassl-3729	237	1	the	the	DET
hassl-3729	237	2	sample	sample	NOUN
hassl-3729	237	3	approach	approach	NOUN
hassl-3729	237	4	employed	employ	VERB
hassl-3729	237	5	in	in	ADP
hassl-3729	237	6	this	this	DET
hassl-3729	237	7	study	study	NOUN
hassl-3729	237	8	was	be	AUX
hassl-3729	237	9	a	a	DET
hassl-3729	237	10	proportionate	proportionate	ADJ
hassl-3729	237	11	stratified	stratified	ADJ
hassl-3729	237	12	random	random	ADJ
hassl-3729	237	13	sampling	sampling	NOUN
hassl-3729	237	14	technique	technique	NOUN
hassl-3729	237	15	.	.	PUNCT
hassl-3729	238	1	the	the	DET
hassl-3729	238	2	concept	concept	NOUN
hassl-3729	238	3	was	be	AUX
hassl-3729	238	4	inspired	inspire	VERB
hassl-3729	238	5	by	by	ADP
hassl-3729	238	6	the	the	DET
hassl-3729	238	7	organizational	organizational	ADJ
hassl-3729	238	8	structure	structure	NOUN
hassl-3729	238	9	of	of	ADP
hassl-3729	238	10	jouf	jouf	PROPN
hassl-3729	238	11	university	university	PROPN
hassl-3729	238	12	which	which	PRON
hassl-3729	238	13	encompasses	encompass	VERB
hassl-3729	238	14	many	many	ADJ
hassl-3729	238	15	departments	department	NOUN
hassl-3729	238	16	.	.	PUNCT
hassl-3729	239	1	the	the	DET
hassl-3729	239	2	researcher	researcher	NOUN
hassl-3729	239	3	can	can	AUX
hassl-3729	239	4	create	create	VERB
hassl-3729	239	5	a	a	DET
hassl-3729	239	6	sample	sample	NOUN
hassl-3729	239	7	that	that	PRON
hassl-3729	239	8	fairly	fairly	ADV
hassl-3729	239	9	represents	represent	VERB
hassl-3729	239	10	the	the	DET
hassl-3729	239	11	greater	great	ADJ
hassl-3729	239	12	population	population	NOUN
hassl-3729	239	13	by	by	ADP
hassl-3729	239	14	using	use	VERB
hassl-3729	239	15	this	this	DET
hassl-3729	239	16	method	method	NOUN
hassl-3729	239	17	and	and	CCONJ
hassl-3729	239	18	then	then	ADV
hassl-3729	239	19	extrapolate	extrapolate	VERB
hassl-3729	239	20	the	the	DET
hassl-3729	239	21	results	result	NOUN
hassl-3729	239	22	to	to	ADP
hassl-3729	239	23	the	the	DET
hassl-3729	239	24	total	total	ADJ
hassl-3729	239	25	population	population	NOUN
hassl-3729	239	26	.	.	PUNCT
hassl-3729	240	1	the	the	DET
hassl-3729	240	2	random	random	ADJ
hassl-3729	240	3	sampling	sampling	NOUN
hassl-3729	240	4	process	process	NOUN
hassl-3729	240	5	involved	involve	VERB
hassl-3729	240	6	the	the	DET
hassl-3729	240	7	utilization	utilization	NOUN
hassl-3729	240	8	of	of	ADP
hassl-3729	240	9	the	the	DET
hassl-3729	240	10	online	online	ADJ
hassl-3729	240	11	application	application	NOUN
hassl-3729	240	12	randomizer	randomizer	NOUN
hassl-3729	240	13	and	and	CCONJ
hassl-3729	240	14	the	the	DET
hassl-3729	240	15	software	software	NOUN
hassl-3729	240	16	microsoft	microsoft	PROPN
hassl-3729	240	17	office	office	PROPN
hassl-3729	240	18	excel	excel	VERB
hassl-3729	240	19	2013	2013	NUM
hassl-3729	240	20	.	.	PUNCT
hassl-3729	241	1	hair	hair	NOUN
hassl-3729	241	2	,	,	PUNCT
hassl-3729	241	3	hult	hult	PROPN
hassl-3729	241	4	,	,	PUNCT
hassl-3729	241	5	ringle	ringle	NOUN
hassl-3729	241	6	,	,	PUNCT
hassl-3729	241	7	and	and	CCONJ
hassl-3729	241	8	sarstedt	sarstedt	NOUN
hassl-3729	241	9	(	(	PUNCT
hassl-3729	241	10	2014	2014	NUM
hassl-3729	241	11	)	)	PUNCT
hassl-3729	241	12	suggested	suggest	VERB
hassl-3729	241	13	the	the	DET
hassl-3729	241	14	utilization	utilization	NOUN
hassl-3729	241	15	of	of	ADP
hassl-3729	241	16	a	a	DET
hassl-3729	241	17	power	power	NOUN
hassl-3729	241	18	analysis	analysis	NOUN
hassl-3729	241	19	test	test	NOUN
hassl-3729	241	20	in	in	ADP
hassl-3729	241	21	order	order	NOUN
hassl-3729	241	22	to	to	PART
hassl-3729	241	23	minimize	minimize	VERB
hassl-3729	241	24	the	the	DET
hassl-3729	241	25	sample	sample	NOUN
hassl-3729	241	26	size	size	NOUN
hassl-3729	241	27	.	.	PUNCT
hassl-3729	242	1	4	4	X
hassl-3729	242	2	.	.	X
hassl-3729	242	3	data	datum	NOUN
hassl-3729	242	4	analysis	analysis	NOUN
hassl-3729	242	5	,	,	PUNCT
hassl-3729	242	6	findings	finding	NOUN
hassl-3729	242	7	and	and	CCONJ
hassl-3729	242	8	discussion	discussion	NOUN
hassl-3729	242	9	4.1	4.1	NUM
hassl-3729	242	10	.	.	PUNCT
hassl-3729	243	1	profile	profile	NOUN
hassl-3729	243	2	of	of	ADP
hassl-3729	243	3	respondents	respondent	NOUN
hassl-3729	243	4	table	table	NOUN
hassl-3729	243	5	1	1	NUM
hassl-3729	243	6	shows	show	VERB
hassl-3729	243	7	that	that	SCONJ
hassl-3729	243	8	the	the	DET
hassl-3729	243	9	respondents	respondent	NOUN
hassl-3729	243	10	'	'	PART
hassl-3729	243	11	demographic	demographic	ADJ
hassl-3729	243	12	information	information	NOUN
hassl-3729	243	13	was	be	AUX
hassl-3729	243	14	categorised	categorise	VERB
hassl-3729	243	15	into	into	ADP
hassl-3729	243	16	four	four	NUM
hassl-3729	243	17	groups	group	NOUN
hassl-3729	243	18	.	.	PUNCT
hassl-3729	244	1	242	242	NUM
hassl-3729	244	2	of	of	ADP
hassl-3729	244	3	the	the	DET
hassl-3729	244	4	348	348	NUM
hassl-3729	244	5	responses	response	NOUN
hassl-3729	244	6	were	be	AUX
hassl-3729	244	7	used	use	VERB
hassl-3729	244	8	to	to	PART
hassl-3729	244	9	compile	compile	VERB
hassl-3729	244	10	the	the	DET
hassl-3729	244	11	data	datum	NOUN
hassl-3729	244	12	making	make	VERB
hassl-3729	244	13	up	up	ADP
hassl-3729	244	14	the	the	DET
hassl-3729	244	15	total	total	ADJ
hassl-3729	244	16	number	number	NOUN
hassl-3729	244	17	of	of	ADP
hassl-3729	244	18	responses	response	NOUN
hassl-3729	244	19	.	.	PUNCT
hassl-3729	245	1	a	a	DET
hassl-3729	245	2	response	response	NOUN
hassl-3729	245	3	rate	rate	NOUN
hassl-3729	245	4	of	of	ADP
hassl-3729	245	5	70	70	NUM
hassl-3729	245	6	%	%	NOUN
hassl-3729	245	7	was	be	AUX
hassl-3729	245	8	shown	show	VERB
hassl-3729	245	9	by	by	ADP
hassl-3729	245	10	the	the	DET
hassl-3729	245	11	data	data	PROPN
hassl-3729	245	12	.	.	PUNCT
hassl-3729	246	1	table	table	NOUN
hassl-3729	246	2	1	1	NUM
hassl-3729	246	3	.	.	PUNCT
hassl-3729	247	1	participants	participant	NOUN
hassl-3729	247	2	’	'	PUNCT
hassl-3729	247	3	demographics	demographic	NOUN
hassl-3729	247	4	.	.	PUNCT
hassl-3729	248	1	variable	variable	NOUN
hassl-3729	248	2	of	of	ADP
hassl-3729	248	3	demographic	demographic	ADJ
hassl-3729	248	4	category	category	NOUN
hassl-3729	248	5	frequency	frequency	NOUN
hassl-3729	248	6	(	(	PUNCT
hassl-3729	248	7	n=242	n=242	PROPN
hassl-3729	248	8	)	)	PUNCT
hassl-3729	248	9	percent	percent	NOUN
hassl-3729	248	10	%	%	NOUN
hassl-3729	248	11	gender	gender	NOUN
hassl-3729	248	12	male	male	NOUN
hassl-3729	248	13	218	218	NUM
hassl-3729	248	14	90.1	90.1	NUM
hassl-3729	248	15	female	female	ADJ
hassl-3729	248	16	24	24	NUM
hassl-3729	248	17	9.9	9.9	NUM
hassl-3729	248	18	position	position	NOUN
hassl-3729	248	19	academic	academic	ADJ
hassl-3729	248	20	147	147	NUM
hassl-3729	248	21	60.7	60.7	NUM
hassl-3729	248	22	administrative	administrative	ADJ
hassl-3729	248	23	61	61	NUM
hassl-3729	248	24	25.3	25.3	NUM
hassl-3729	248	25	finance	finance	NOUN
hassl-3729	248	26	34	34	NUM
hassl-3729	248	27	14	14	NUM
hassl-3729	248	28	experiences	experience	NOUN
hassl-3729	248	29	10	10	NUM
hassl-3729	248	30	less	less	ADJ
hassl-3729	248	31	than	than	ADP
hassl-3729	248	32	20	20	NUM
hassl-3729	248	33	years	year	NOUN
hassl-3729	248	34	61	61	NUM
hassl-3729	248	35	25.2	25.2	NUM
hassl-3729	248	36	more	more	ADJ
hassl-3729	248	37	than	than	ADP
hassl-3729	248	38	20	20	NUM
hassl-3729	248	39	years	year	NOUN
hassl-3729	248	40	11	11	NUM
hassl-3729	248	41	4.5	4.5	NUM
hassl-3729	248	42	5	5	NUM
hassl-3729	248	43	less	less	ADJ
hassl-3729	248	44	than	than	ADP
hassl-3729	248	45	10	10	NUM
hassl-3729	248	46	112	112	NUM
hassl-3729	248	47	46.3	46.3	NUM
hassl-3729	248	48	less	less	ADJ
hassl-3729	248	49	than	than	ADP
hassl-3729	248	50	5	5	NUM
hassl-3729	248	51	years	year	NOUN
hassl-3729	248	52	58	58	NUM
hassl-3729	248	53	24	24	NUM
hassl-3729	248	54	qualifications	qualification	NOUN
hassl-3729	248	55	bachelor	bachelor	VERB
hassl-3729	248	56	85	85	NUM
hassl-3729	248	57	35.1	35.1	NUM
hassl-3729	248	58	master	master	NOUN
hassl-3729	248	59	21	21	NUM
hassl-3729	248	60	8.7	8.7	NUM
hassl-3729	248	61	phd	phd	NOUN
hassl-3729	248	62	136	136	NUM
hassl-3729	248	63	56.2	56.2	NUM
hassl-3729	248	64	humanities	humanity	NOUN
hassl-3729	248	65	and	and	CCONJ
hassl-3729	248	66	social	social	ADJ
hassl-3729	248	67	sciences	science	NOUN
hassl-3729	248	68	letters	letter	NOUN
hassl-3729	248	69	,	,	PUNCT
hassl-3729	248	70	2024	2024	NUM
hassl-3729	248	71	,	,	PUNCT
hassl-3729	248	72	12(2	12(2	NUM
hassl-3729	248	73	):	):	PUNCT
hassl-3729	248	74	345	345	NUM
hassl-3729	248	75	-	-	SYM
hassl-3729	248	76	364	364	NUM
hassl-3729	248	77	353	353	NUM
hassl-3729	248	78	©	©	PROPN
hassl-3729	248	79	2024	2024	NUM
hassl-3729	248	80	conscientia	conscientia	PROPN
hassl-3729	248	81	beam	beam	PROPN
hassl-3729	248	82	.	.	PUNCT
hassl-3729	249	1	all	all	DET
hassl-3729	249	2	rights	right	NOUN
hassl-3729	249	3	reserved	reserve	VERB
hassl-3729	249	4	.	.	PUNCT
hassl-3729	250	1	men	man	NOUN
hassl-3729	250	2	make	make	VERB
hassl-3729	250	3	up	up	ADP
hassl-3729	250	4	218	218	NUM
hassl-3729	250	5	of	of	ADP
hassl-3729	250	6	the	the	DET
hassl-3729	250	7	population	population	NOUN
hassl-3729	250	8	or	or	CCONJ
hassl-3729	250	9	90.1	90.1	NUM
hassl-3729	250	10	%	%	NOUN
hassl-3729	250	11	and	and	CCONJ
hassl-3729	250	12	women	woman	NOUN
hassl-3729	250	13	make	make	VERB
hassl-3729	250	14	up	up	ADP
hassl-3729	250	15	24	24	NUM
hassl-3729	250	16	of	of	ADP
hassl-3729	250	17	the	the	DET
hassl-3729	250	18	population	population	NOUN
hassl-3729	250	19	or	or	CCONJ
hassl-3729	250	20	9.9	9.9	NUM
hassl-3729	250	21	%	%	NOUN
hassl-3729	250	22	.	.	PUNCT
hassl-3729	251	1	the	the	DET
hassl-3729	251	2	majority	majority	NOUN
hassl-3729	251	3	of	of	ADP
hassl-3729	251	4	respondents	respondent	NOUN
hassl-3729	251	5	(	(	PUNCT
hassl-3729	251	6	66.2	66.2	NUM
hassl-3729	251	7	%	%	NOUN
hassl-3729	251	8	)	)	PUNCT
hassl-3729	251	9	have	have	VERB
hassl-3729	251	10	a	a	DET
hassl-3729	251	11	phd	phd	NOUN
hassl-3729	251	12	followed	follow	VERB
hassl-3729	251	13	by	by	ADP
hassl-3729	251	14	a	a	DET
hassl-3729	251	15	bachelor	bachelor	NOUN
hassl-3729	251	16	's	's	PART
hassl-3729	251	17	degree	degree	NOUN
hassl-3729	251	18	(	(	PUNCT
hassl-3729	251	19	35.1	35.1	NUM
hassl-3729	251	20	%	%	NOUN
hassl-3729	251	21	)	)	PUNCT
hassl-3729	251	22	and	and	CCONJ
hassl-3729	251	23	a	a	DET
hassl-3729	251	24	master	master	NOUN
hassl-3729	251	25	's	's	PART
hassl-3729	251	26	degree	degree	NOUN
hassl-3729	251	27	(	(	PUNCT
hassl-3729	251	28	8.7	8.7	NUM
hassl-3729	251	29	%	%	NOUN
hassl-3729	251	30	)	)	PUNCT
hassl-3729	251	31	in	in	ADP
hassl-3729	251	32	terms	term	NOUN
hassl-3729	251	33	of	of	ADP
hassl-3729	251	34	educational	educational	ADJ
hassl-3729	251	35	background	background	NOUN
hassl-3729	251	36	.	.	PUNCT
hassl-3729	252	1	as	as	SCONJ
hassl-3729	252	2	stated	state	VERB
hassl-3729	252	3	in	in	ADP
hassl-3729	252	4	the	the	DET
hassl-3729	252	5	table	table	NOUN
hassl-3729	252	6	,	,	PUNCT
hassl-3729	252	7	the	the	DET
hassl-3729	252	8	experience	experience	NOUN
hassl-3729	252	9	demographic	demographic	ADJ
hassl-3729	252	10	is	be	AUX
hassl-3729	252	11	divided	divide	VERB
hassl-3729	252	12	into	into	ADP
hassl-3729	252	13	four	four	NUM
hassl-3729	252	14	categories	category	NOUN
hassl-3729	252	15	.	.	PUNCT
hassl-3729	253	1	60.7	60.7	NUM
hassl-3729	253	2	%	%	NOUN
hassl-3729	253	3	of	of	ADP
hassl-3729	253	4	respondents	respondent	NOUN
hassl-3729	253	5	work	work	VERB
hassl-3729	253	6	in	in	ADP
hassl-3729	253	7	academic	academic	ADJ
hassl-3729	253	8	fields	field	NOUN
hassl-3729	253	9	followed	follow	VERB
hassl-3729	253	10	by	by	ADP
hassl-3729	253	11	administrative	administrative	ADJ
hassl-3729	253	12	workers	worker	NOUN
hassl-3729	253	13	(	(	PUNCT
hassl-3729	253	14	25.3	25.3	NUM
hassl-3729	253	15	%	%	NOUN
hassl-3729	253	16	)	)	PUNCT
hassl-3729	253	17	and	and	CCONJ
hassl-3729	253	18	financial	financial	ADJ
hassl-3729	253	19	workers	worker	NOUN
hassl-3729	253	20	(	(	PUNCT
hassl-3729	253	21	14	14	NUM
hassl-3729	253	22	%	%	NOUN
hassl-3729	253	23	)	)	PUNCT
hassl-3729	253	24	.	.	PUNCT
hassl-3729	254	1	4.2	4.2	NUM
hassl-3729	254	2	.	.	PUNCT
hassl-3729	255	1	descriptive	descriptive	ADJ
hassl-3729	255	2	analysis	analysis	NOUN
hassl-3729	255	3	table	table	NOUN
hassl-3729	255	4	2	2	NUM
hassl-3729	255	5	presents	present	VERB
hassl-3729	255	6	the	the	DET
hassl-3729	255	7	descriptive	descriptive	ADJ
hassl-3729	255	8	analysis	analysis	NOUN
hassl-3729	255	9	conducted	conduct	VERB
hassl-3729	255	10	for	for	ADP
hassl-3729	255	11	each	each	DET
hassl-3729	255	12	construct	construct	NOUN
hassl-3729	255	13	.	.	PUNCT
hassl-3729	256	1	the	the	DET
hassl-3729	256	2	statistical	statistical	ADJ
hassl-3729	256	3	analysis	analysis	NOUN
hassl-3729	256	4	revealed	reveal	VERB
hassl-3729	256	5	that	that	SCONJ
hassl-3729	256	6	the	the	DET
hassl-3729	256	7	board	board	NOUN
hassl-3729	256	8	of	of	ADP
hassl-3729	256	9	directors	director	NOUN
hassl-3729	256	10	had	have	VERB
hassl-3729	256	11	the	the	DET
hassl-3729	256	12	greatest	great	ADJ
hassl-3729	256	13	mean	mean	NOUN
hassl-3729	256	14	(	(	PUNCT
hassl-3729	256	15	4.159	4.159	NUM
hassl-3729	256	16	)	)	PUNCT
hassl-3729	256	17	and	and	CCONJ
hassl-3729	256	18	the	the	DET
hassl-3729	256	19	lowest	low	ADJ
hassl-3729	256	20	standard	standard	ADJ
hassl-3729	256	21	deviation	deviation	NOUN
hassl-3729	256	22	(	(	PUNCT
hassl-3729	256	23	0.840	0.840	NUM
hassl-3729	256	24	)	)	PUNCT
hassl-3729	256	25	among	among	ADP
hassl-3729	256	26	the	the	DET
hassl-3729	256	27	variables	variable	NOUN
hassl-3729	256	28	examined	examine	VERB
hassl-3729	256	29	.	.	PUNCT
hassl-3729	257	1	the	the	DET
hassl-3729	257	2	findings	finding	NOUN
hassl-3729	257	3	indicated	indicate	VERB
hassl-3729	257	4	that	that	SCONJ
hassl-3729	257	5	participants	participant	NOUN
hassl-3729	257	6	possessed	possess	VERB
hassl-3729	257	7	a	a	DET
hassl-3729	257	8	collective	collective	ADJ
hassl-3729	257	9	comprehension	comprehension	NOUN
hassl-3729	257	10	of	of	ADP
hassl-3729	257	11	the	the	DET
hassl-3729	257	12	significance	significance	NOUN
hassl-3729	257	13	of	of	ADP
hassl-3729	257	14	the	the	DET
hassl-3729	257	15	board	board	NOUN
hassl-3729	257	16	of	of	ADP
hassl-3729	257	17	directors	director	NOUN
hassl-3729	257	18	and	and	CCONJ
hassl-3729	257	19	their	their	PRON
hassl-3729	257	20	responsibility	responsibility	NOUN
hassl-3729	257	21	in	in	ADP
hassl-3729	257	22	evaluating	evaluate	VERB
hassl-3729	257	23	financial	financial	ADJ
hassl-3729	257	24	reports	report	NOUN
hassl-3729	257	25	.	.	PUNCT
hassl-3729	258	1	in	in	ADP
hassl-3729	258	2	contrast	contrast	NOUN
hassl-3729	258	3	,	,	PUNCT
hassl-3729	258	4	the	the	DET
hassl-3729	258	5	stakeholder	stakeholder	NOUN
hassl-3729	258	6	group	group	NOUN
hassl-3729	258	7	has	have	VERB
hassl-3729	258	8	the	the	DET
hassl-3729	258	9	lowest	low	ADJ
hassl-3729	258	10	mean	mean	NOUN
hassl-3729	258	11	(	(	PUNCT
hassl-3729	258	12	4.075	4.075	NUM
hassl-3729	258	13	)	)	PUNCT
hassl-3729	258	14	and	and	CCONJ
hassl-3729	258	15	the	the	DET
hassl-3729	258	16	biggest	big	ADJ
hassl-3729	258	17	standard	standard	ADJ
hassl-3729	258	18	deviation	deviation	NOUN
hassl-3729	258	19	(	(	PUNCT
hassl-3729	258	20	0.945	0.945	NUM
hassl-3729	258	21	)	)	PUNCT
hassl-3729	258	22	.	.	PUNCT
hassl-3729	259	1	table	table	NOUN
hassl-3729	259	2	2	2	NUM
hassl-3729	259	3	.	.	PUNCT
hassl-3729	260	1	statistics	statistic	NOUN
hassl-3729	260	2	:	:	PUNCT
hassl-3729	260	3	descriptive	descriptive	ADJ
hassl-3729	260	4	.	.	PUNCT
hassl-3729	260	5	construct	construct	VERB
hassl-3729	260	6	n	n	PRON
hassl-3729	260	7	minimum	minimum	ADJ
hassl-3729	260	8	maximum	maximum	ADJ
hassl-3729	260	9	mean	mean	ADJ
hassl-3729	260	10	std	std	NOUN
hassl-3729	260	11	.	.	PUNCT
hassl-3729	261	1	deviation	deviation	NOUN
hassl-3729	261	2	bd	bd	PROPN
hassl-3729	261	3	242	242	NUM
hassl-3729	261	4	1	1	NUM
hassl-3729	261	5	5	5	NUM
hassl-3729	261	6	4.159	4.159	NUM
hassl-3729	261	7	0.840	0.840	NUM
hassl-3729	261	8	sta	sta	NOUN
hassl-3729	261	9	242	242	NUM
hassl-3729	261	10	1	1	NUM
hassl-3729	261	11	5	5	NUM
hassl-3729	261	12	4.075	4.075	NUM
hassl-3729	261	13	0.945	0.945	NUM
hassl-3729	261	14	ac	ac	PROPN
hassl-3729	261	15	242	242	NUM
hassl-3729	261	16	1	1	NUM
hassl-3729	261	17	5	5	NUM
hassl-3729	261	18	4.110	4.110	NUM
hassl-3729	261	19	0.886	0.886	NUM
hassl-3729	261	20	risk	risk	NOUN
hassl-3729	261	21	242	242	NUM
hassl-3729	261	22	1	1	NUM
hassl-3729	261	23	5	5	NUM
hassl-3729	261	24	4.084	4.084	NUM
hassl-3729	261	25	0.861	0.861	NUM
hassl-3729	261	26	abac	abac	ADJ
hassl-3729	261	27	242	242	NUM
hassl-3729	261	28	1	1	NUM
hassl-3729	261	29	5	5	NUM
hassl-3729	261	30	4.143	4.143	NUM
hassl-3729	261	31	0.882	0.882	NUM
hassl-3729	261	32	qfr	qfr	NOUN
hassl-3729	261	33	242	242	NUM
hassl-3729	261	34	1	1	NUM
hassl-3729	261	35	5	5	NUM
hassl-3729	261	36	4.130	4.130	NUM
hassl-3729	261	37	0.872	0.872	NUM
hassl-3729	261	38	4.3	4.3	NUM
hassl-3729	261	39	.	.	PUNCT
hassl-3729	262	1	structure	structure	NOUN
hassl-3729	262	2	equation	equation	NOUN
hassl-3729	262	3	modelling	model	VERB
hassl-3729	262	4	results	result	NOUN
hassl-3729	262	5	pls	pls	INTJ
hassl-3729	262	6	-	-	PUNCT
hassl-3729	262	7	sem	sem	VERB
hassl-3729	262	8	a	a	DET
hassl-3729	262	9	non	non	ADJ
hassl-3729	262	10	-	-	ADJ
hassl-3729	262	11	parametric	parametric	ADJ
hassl-3729	262	12	model	model	NOUN
hassl-3729	262	13	testing	testing	NOUN
hassl-3729	262	14	method	method	NOUN
hassl-3729	262	15	is	be	AUX
hassl-3729	262	16	popular	popular	ADJ
hassl-3729	262	17	in	in	ADP
hassl-3729	262	18	management	management	NOUN
hassl-3729	262	19	literature	literature	NOUN
hassl-3729	262	20	.	.	PUNCT
hassl-3729	263	1	wold	wold	ADJ
hassl-3729	263	2	(	(	PUNCT
hassl-3729	263	3	1974	1974	NUM
hassl-3729	263	4	)	)	PUNCT
hassl-3729	263	5	recommended	recommend	VERB
hassl-3729	263	6	pls	pls	NOUN
hassl-3729	263	7	-	-	PUNCT
hassl-3729	263	8	sem	sem	NOUN
hassl-3729	263	9	for	for	ADP
hassl-3729	263	10	causal	causal	ADJ
hassl-3729	263	11	linkage	linkage	NOUN
hassl-3729	263	12	estimation	estimation	NOUN
hassl-3729	263	13	and	and	CCONJ
hassl-3729	263	14	latent	latent	NOUN
hassl-3729	263	15	component	component	NOUN
hassl-3729	263	16	calculation	calculation	NOUN
hassl-3729	263	17	in	in	ADP
hassl-3729	263	18	route	route	NOUN
hassl-3729	263	19	models	model	NOUN
hassl-3729	263	20	.	.	PUNCT
hassl-3729	264	1	regression	regression	NOUN
hassl-3729	264	2	series	series	NOUN
hassl-3729	264	3	are	be	AUX
hassl-3729	264	4	generated	generate	VERB
hassl-3729	264	5	through	through	ADP
hassl-3729	264	6	pls	pls	NOUN
hassl-3729	264	7	-	-	PUNCT
hassl-3729	264	8	sem	sem	NOUN
hassl-3729	264	9	rather	rather	ADV
hassl-3729	264	10	than	than	ADP
hassl-3729	264	11	convergent	convergent	ADJ
hassl-3729	264	12	fixed	fix	VERB
hassl-3729	264	13	-	-	PUNCT
hassl-3729	264	14	point	point	NOUN
hassl-3729	264	15	equations	equation	NOUN
hassl-3729	264	16	.	.	PUNCT
hassl-3729	265	1	pls	pls	PROPN
hassl-3729	265	2	can	can	AUX
hassl-3729	265	3	predict	predict	VERB
hassl-3729	265	4	a	a	DET
hassl-3729	265	5	few	few	ADJ
hassl-3729	265	6	test	test	NOUN
hassl-3729	265	7	route	route	NOUN
hassl-3729	265	8	models	model	NOUN
hassl-3729	265	9	despite	despite	SCONJ
hassl-3729	265	10	their	their	PRON
hassl-3729	265	11	skewed	skewed	ADJ
hassl-3729	265	12	distribution	distribution	NOUN
hassl-3729	265	13	(	(	PUNCT
hassl-3729	265	14	bagozzi	bagozzi	ADJ
hassl-3729	265	15	,	,	PUNCT
hassl-3729	265	16	2011	2011	NUM
hassl-3729	265	17	)	)	PUNCT
hassl-3729	265	18	.	.	PUNCT
hassl-3729	266	1	the	the	DET
hassl-3729	266	2	following	follow	VERB
hassl-3729	266	3	sections	section	NOUN
hassl-3729	266	4	demonstrate	demonstrate	VERB
hassl-3729	266	5	how	how	SCONJ
hassl-3729	266	6	the	the	DET
hassl-3729	266	7	model	model	NOUN
hassl-3729	266	8	validity	validity	NOUN
hassl-3729	266	9	and	and	CCONJ
hassl-3729	266	10	reliability	reliability	NOUN
hassl-3729	266	11	of	of	ADP
hassl-3729	266	12	the	the	DET
hassl-3729	266	13	measurement	measurement	NOUN
hassl-3729	266	14	model	model	NOUN
hassl-3729	266	15	were	be	AUX
hassl-3729	266	16	evaluated	evaluate	VERB
hassl-3729	266	17	prior	prior	ADV
hassl-3729	266	18	to	to	ADP
hassl-3729	266	19	evaluating	evaluate	VERB
hassl-3729	266	20	the	the	DET
hassl-3729	266	21	hypotheses	hypothesis	NOUN
hassl-3729	266	22	of	of	ADP
hassl-3729	266	23	the	the	DET
hassl-3729	266	24	structural	structural	ADJ
hassl-3729	266	25	model	model	NOUN
hassl-3729	266	26	:	:	PUNCT
hassl-3729	266	27	4.3.1	4.3.1	X
hassl-3729	266	28	.	.	PUNCT
hassl-3729	267	1	the	the	DET
hassl-3729	267	2	measurement	measurement	NOUN
hassl-3729	267	3	and	and	CCONJ
hassl-3729	267	4	outer	outer	ADJ
hassl-3729	267	5	model	model	NOUN
hassl-3729	267	6	pls	pls	PROPN
hassl-3729	267	7	-	-	PUNCT
hassl-3729	267	8	sem	sem	NOUN
hassl-3729	267	9	verified	verify	VERB
hassl-3729	267	10	the	the	DET
hassl-3729	267	11	estimating	estimate	VERB
hassl-3729	267	12	model	model	NOUN
hassl-3729	267	13	before	before	ADP
hassl-3729	267	14	testing	test	VERB
hassl-3729	267	15	hypotheses	hypothesis	NOUN
hassl-3729	267	16	.	.	PUNCT
hassl-3729	268	1	this	this	DET
hassl-3729	268	2	research	research	NOUN
hassl-3729	268	3	used	use	VERB
hassl-3729	268	4	anderson	anderson	PROPN
hassl-3729	268	5	and	and	CCONJ
hassl-3729	268	6	gerbing	gerbing	PROPN
hassl-3729	268	7	's	's	PART
hassl-3729	268	8	(	(	PUNCT
hassl-3729	268	9	1988	1988	NUM
hassl-3729	268	10	)	)	PUNCT
hassl-3729	268	11	two	two	NUM
hassl-3729	268	12	-	-	PUNCT
hassl-3729	268	13	stage	stage	NOUN
hassl-3729	268	14	approach	approach	NOUN
hassl-3729	268	15	.	.	PUNCT
hassl-3729	269	1	content	content	NOUN
hassl-3729	269	2	,	,	PUNCT
hassl-3729	269	3	convergent	convergent	NOUN
hassl-3729	269	4	and	and	CCONJ
hassl-3729	269	5	discriminant	discriminant	ADJ
hassl-3729	269	6	validity	validity	NOUN
hassl-3729	269	7	were	be	AUX
hassl-3729	269	8	used	use	VERB
hassl-3729	269	9	to	to	PART
hassl-3729	269	10	evaluate	evaluate	VERB
hassl-3729	269	11	the	the	DET
hassl-3729	269	12	construct	construct	NOUN
hassl-3729	269	13	's	's	PART
hassl-3729	269	14	validity	validity	NOUN
hassl-3729	269	15	and	and	CCONJ
hassl-3729	269	16	reliability	reliability	NOUN
hassl-3729	269	17	.	.	PUNCT
hassl-3729	270	1	4.3.2	4.3.2	X
hassl-3729	270	2	.	.	PUNCT
hassl-3729	271	1	content	content	NOUN
hassl-3729	271	2	validity	validity	NOUN
hassl-3729	271	3	content	content	NOUN
hassl-3729	271	4	validity	validity	NOUN
hassl-3729	271	5	refers	refer	VERB
hassl-3729	271	6	to	to	ADP
hassl-3729	271	7	the	the	DET
hassl-3729	271	8	situation	situation	NOUN
hassl-3729	271	9	in	in	ADP
hassl-3729	271	10	which	which	PRON
hassl-3729	271	11	the	the	DET
hassl-3729	271	12	components	component	NOUN
hassl-3729	271	13	used	use	VERB
hassl-3729	271	14	to	to	PART
hassl-3729	271	15	assess	assess	VERB
hassl-3729	271	16	a	a	DET
hassl-3729	271	17	certain	certain	ADJ
hassl-3729	271	18	construct	construct	NOUN
hassl-3729	271	19	inside	inside	ADP
hassl-3729	271	20	a	a	DET
hassl-3729	271	21	model	model	NOUN
hassl-3729	271	22	have	have	VERB
hassl-3729	271	23	greater	great	ADJ
hassl-3729	271	24	loading	loading	NOUN
hassl-3729	271	25	values	value	NOUN
hassl-3729	271	26	compared	compare	VERB
hassl-3729	271	27	to	to	ADP
hassl-3729	271	28	the	the	DET
hassl-3729	271	29	other	other	ADJ
hassl-3729	271	30	constructs	construct	NOUN
hassl-3729	271	31	.	.	PUNCT
hassl-3729	272	1	this	this	DET
hassl-3729	272	2	situation	situation	NOUN
hassl-3729	272	3	is	be	AUX
hassl-3729	272	4	expounded	expound	VERB
hassl-3729	272	5	upon	upon	SCONJ
hassl-3729	272	6	in	in	ADP
hassl-3729	272	7	the	the	DET
hassl-3729	272	8	literature	literature	NOUN
hassl-3729	272	9	on	on	ADP
hassl-3729	272	10	multivariate	multivariate	NOUN
hassl-3729	272	11	analysis	analysis	NOUN
hassl-3729	272	12	.	.	PUNCT
hassl-3729	273	1	chin	chin	NOUN
hassl-3729	273	2	(	(	PUNCT
hassl-3729	273	3	1998	1998	NUM
hassl-3729	273	4	)	)	PUNCT
hassl-3729	273	5	and	and	CCONJ
hassl-3729	273	6	hair	hair	NOUN
hassl-3729	273	7	,	,	PUNCT
hassl-3729	273	8	anderson	anderson	PROPN
hassl-3729	273	9	,	,	PUNCT
hassl-3729	273	10	tatham	tatham	NOUN
hassl-3729	273	11	,	,	PUNCT
hassl-3729	273	12	and	and	CCONJ
hassl-3729	273	13	black	black	ADJ
hassl-3729	273	14	(	(	PUNCT
hassl-3729	273	15	2010	2010	NUM
hassl-3729	273	16	)	)	PUNCT
hassl-3729	273	17	employed	employ	VERB
hassl-3729	273	18	the	the	DET
hassl-3729	273	19	loading	loading	NOUN
hassl-3729	273	20	variable	variable	NOUN
hassl-3729	273	21	as	as	ADP
hassl-3729	273	22	a	a	DET
hassl-3729	273	23	means	means	NOUN
hassl-3729	273	24	of	of	ADP
hassl-3729	273	25	assessing	assess	VERB
hassl-3729	273	26	content	content	NOUN
hassl-3729	273	27	validity	validity	NOUN
hassl-3729	273	28	resulting	result	VERB
hassl-3729	273	29	in	in	ADP
hassl-3729	273	30	the	the	DET
hassl-3729	273	31	removal	removal	NOUN
hassl-3729	273	32	of	of	ADP
hassl-3729	273	33	items	item	NOUN
hassl-3729	273	34	that	that	PRON
hassl-3729	273	35	had	have	VERB
hassl-3729	273	36	greater	great	ADJ
hassl-3729	273	37	loadings	loading	NOUN
hassl-3729	273	38	on	on	ADP
hassl-3729	273	39	dimensions	dimension	NOUN
hassl-3729	273	40	other	other	ADJ
hassl-3729	273	41	than	than	ADP
hassl-3729	273	42	their	their	PRON
hassl-3729	273	43	intended	intend	VERB
hassl-3729	273	44	constructs	construct	NOUN
hassl-3729	273	45	.	.	PUNCT
hassl-3729	274	1	according	accord	VERB
hassl-3729	274	2	to	to	ADP
hassl-3729	274	3	table	table	NOUN
hassl-3729	274	4	3	3	NUM
hassl-3729	274	5	,	,	PUNCT
hassl-3729	274	6	it	it	PRON
hassl-3729	274	7	can	can	AUX
hassl-3729	274	8	be	be	AUX
hassl-3729	274	9	shown	show	VERB
hassl-3729	274	10	that	that	SCONJ
hassl-3729	274	11	all	all	DET
hassl-3729	274	12	items	item	NOUN
hassl-3729	274	13	exhibited	exhibit	VERB
hassl-3729	274	14	a	a	DET
hassl-3729	274	15	higher	high	ADJ
hassl-3729	274	16	degree	degree	NOUN
hassl-3729	274	17	of	of	ADP
hassl-3729	274	18	loading	loading	NOUN
hassl-3729	274	19	on	on	ADP
hassl-3729	274	20	their	their	PRON
hassl-3729	274	21	respective	respective	ADJ
hassl-3729	274	22	constructions	construction	NOUN
hassl-3729	274	23	compared	compare	VERB
hassl-3729	274	24	to	to	ADP
hassl-3729	274	25	the	the	DET
hassl-3729	274	26	loading	loading	NOUN
hassl-3729	274	27	on	on	ADP
hassl-3729	274	28	other	other	ADJ
hassl-3729	274	29	constructs	construct	NOUN
hassl-3729	274	30	.	.	PUNCT
hassl-3729	275	1	the	the	DET
hassl-3729	275	2	results	result	NOUN
hassl-3729	275	3	highlight	highlight	VERB
hassl-3729	275	4	the	the	DET
hassl-3729	275	5	factor	factor	NOUN
hassl-3729	275	6	loading	loading	NOUN
hassl-3729	275	7	of	of	ADP
hassl-3729	275	8	the	the	DET
hassl-3729	275	9	variable	variable	ADJ
hassl-3729	275	10	products	product	NOUN
hassl-3729	275	11	for	for	ADP
hassl-3729	275	12	each	each	DET
hassl-3729	275	13	construct	construct	NOUN
hassl-3729	275	14	.	.	PUNCT
hassl-3729	276	1	this	this	DET
hassl-3729	276	2	validation	validation	NOUN
hassl-3729	276	3	confirmed	confirm	VERB
hassl-3729	276	4	the	the	DET
hassl-3729	276	5	accuracy	accuracy	NOUN
hassl-3729	276	6	of	of	ADP
hassl-3729	276	7	the	the	DET
hassl-3729	276	8	measurement	measurement	NOUN
hassl-3729	276	9	technique	technique	NOUN
hassl-3729	276	10	's	's	PART
hassl-3729	276	11	content	content	NOUN
hassl-3729	276	12	.	.	PUNCT
hassl-3729	277	1	4.3.3	4.3.3	X
hassl-3729	277	2	.	.	PUNCT
hassl-3729	278	1	convergent	convergent	NOUN
hassl-3729	278	2	validity	validity	NOUN
hassl-3729	278	3	convergent	convergent	NOUN
hassl-3729	278	4	validity	validity	NOUN
hassl-3729	278	5	refers	refer	VERB
hassl-3729	278	6	to	to	ADP
hassl-3729	278	7	the	the	DET
hassl-3729	278	8	extent	extent	NOUN
hassl-3729	278	9	to	to	PART
hassl-3729	278	10	which	which	PRON
hassl-3729	278	11	items	item	NOUN
hassl-3729	278	12	effectively	effectively	ADV
hassl-3729	278	13	capture	capture	VERB
hassl-3729	278	14	and	and	CCONJ
hassl-3729	278	15	measure	measure	VERB
hassl-3729	278	16	a	a	DET
hassl-3729	278	17	certain	certain	ADJ
hassl-3729	278	18	notion	notion	NOUN
hassl-3729	278	19	or	or	CCONJ
hassl-3729	278	20	construct	construct	VERB
hassl-3729	278	21	as	as	SCONJ
hassl-3729	278	22	described	describe	VERB
hassl-3729	278	23	by	by	ADP
hassl-3729	278	24	hair	hair	NOUN
hassl-3729	278	25	et	et	PROPN
hassl-3729	278	26	al	al	PROPN
hassl-3729	278	27	.	.	PUNCT
hassl-3729	279	1	(	(	PUNCT
hassl-3729	279	2	2010	2010	NUM
hassl-3729	279	3	)	)	PUNCT
hassl-3729	279	4	.	.	PUNCT
hassl-3729	280	1	the	the	DET
hassl-3729	280	2	literature	literature	NOUN
hassl-3729	280	3	on	on	ADP
hassl-3729	280	4	sem	sem	PROPN
hassl-3729	280	5	encompasses	encompass	VERB
hassl-3729	280	6	several	several	ADJ
hassl-3729	280	7	statistical	statistical	ADJ
hassl-3729	280	8	measures	measure	NOUN
hassl-3729	280	9	such	such	ADJ
hassl-3729	280	10	humanities	humanity	NOUN
hassl-3729	280	11	and	and	CCONJ
hassl-3729	280	12	social	social	ADJ
hassl-3729	280	13	sciences	science	NOUN
hassl-3729	280	14	letters	letter	NOUN
hassl-3729	280	15	,	,	PUNCT
hassl-3729	280	16	2024	2024	NUM
hassl-3729	280	17	,	,	PUNCT
hassl-3729	280	18	12(2	12(2	NUM
hassl-3729	280	19	):	):	PUNCT
hassl-3729	280	20	345	345	NUM
hassl-3729	280	21	-	-	SYM
hassl-3729	280	22	364	364	NUM
hassl-3729	280	23	354	354	NUM
hassl-3729	280	24	©	©	PROPN
hassl-3729	280	25	2024	2024	NUM
hassl-3729	280	26	conscientia	conscientia	PROPN
hassl-3729	280	27	beam	beam	PROPN
hassl-3729	280	28	.	.	PUNCT
hassl-3729	281	1	all	all	DET
hassl-3729	281	2	rights	right	NOUN
hassl-3729	281	3	reserved	reserve	VERB
hassl-3729	281	4	.	.	PUNCT
hassl-3729	282	1	as	as	ADP
hassl-3729	282	2	ave	ave	PROPN
hassl-3729	282	3	,	,	PUNCT
hassl-3729	282	4	composite	composite	ADJ
hassl-3729	282	5	reliability	reliability	NOUN
hassl-3729	282	6	and	and	CCONJ
hassl-3729	282	7	component	component	NOUN
hassl-3729	282	8	loading	loading	NOUN
hassl-3729	282	9	.	.	PUNCT
hassl-3729	283	1	it	it	PRON
hassl-3729	283	2	is	be	AUX
hassl-3729	283	3	necessary	necessary	ADJ
hassl-3729	283	4	to	to	PART
hassl-3729	283	5	have	have	VERB
hassl-3729	283	6	loading	load	VERB
hassl-3729	283	7	values	value	NOUN
hassl-3729	283	8	that	that	PRON
hassl-3729	283	9	are	be	AUX
hassl-3729	283	10	statistically	statistically	ADV
hassl-3729	283	11	significant	significant	ADJ
hassl-3729	283	12	and	and	CCONJ
hassl-3729	283	13	considerably	considerably	ADV
hassl-3729	283	14	loaded	load	VERB
hassl-3729	283	15	in	in	ADP
hassl-3729	283	16	order	order	NOUN
hassl-3729	283	17	to	to	PART
hassl-3729	283	18	calculate	calculate	VERB
hassl-3729	283	19	the	the	DET
hassl-3729	283	20	structures	structure	NOUN
hassl-3729	283	21	for	for	ADP
hassl-3729	283	22	table	table	NOUN
hassl-3729	283	23	4	4	NUM
hassl-3729	283	24	.	.	PUNCT
hassl-3729	284	1	these	these	DET
hassl-3729	284	2	loading	loading	NOUN
hassl-3729	284	3	values	value	NOUN
hassl-3729	284	4	should	should	AUX
hassl-3729	284	5	be	be	AUX
hassl-3729	284	6	at	at	ADV
hassl-3729	284	7	least	least	ADJ
hassl-3729	284	8	0.7	0.7	NUM
hassl-3729	284	9	for	for	ADP
hassl-3729	284	10	variable	variable	ADJ
hassl-3729	284	11	loading	loading	NOUN
hassl-3729	284	12	,	,	PUNCT
hassl-3729	284	13	composite	composite	ADJ
hassl-3729	284	14	reliability	reliability	NOUN
hassl-3729	284	15	and	and	CCONJ
hassl-3729	284	16	reliability	reliability	NOUN
hassl-3729	284	17	.	.	PUNCT
hassl-3729	285	1	additionally	additionally	ADV
hassl-3729	285	2	,	,	PUNCT
hassl-3729	285	3	the	the	DET
hassl-3729	285	4	ave	ave	NOUN
hassl-3729	285	5	should	should	AUX
hassl-3729	285	6	be	be	AUX
hassl-3729	285	7	at	at	ADV
hassl-3729	285	8	least	least	ADV
hassl-3729	285	9	0.5	0.5	NUM
hassl-3729	285	10	.	.	PUNCT
hassl-3729	286	1	the	the	DET
hassl-3729	286	2	model	model	NOUN
hassl-3729	286	3	exhibited	exhibit	VERB
hassl-3729	286	4	convergence	convergence	NOUN
hassl-3729	286	5	as	as	ADP
hassl-3729	286	6	the	the	DET
hassl-3729	286	7	obtained	obtain	VERB
hassl-3729	286	8	results	result	NOUN
hassl-3729	286	9	aligned	align	VERB
hassl-3729	286	10	with	with	ADP
hassl-3729	286	11	the	the	DET
hassl-3729	286	12	predetermined	predetermine	VERB
hassl-3729	286	13	cut	cut	NOUN
hassl-3729	286	14	-off	-off	NOUN
hassl-3729	286	15	values	value	NOUN
hassl-3729	286	16	(	(	PUNCT
hassl-3729	286	17	bagozzi	bagozzi	NOUN
hassl-3729	286	18	&	&	CCONJ
hassl-3729	286	19	yi	yi	PROPN
hassl-3729	286	20	,	,	PUNCT
hassl-3729	286	21	1988	1988	NUM
hassl-3729	286	22	)	)	PUNCT
hassl-3729	286	23	.	.	PUNCT
hassl-3729	287	1	table	table	NOUN
hassl-3729	287	2	3	3	NUM
hassl-3729	287	3	.	.	PUNCT
hassl-3729	287	4	significant	significant	ADJ
hassl-3729	287	5	factor	factor	NOUN
hassl-3729	287	6	loadings	loading	NOUN
hassl-3729	287	7	construct	construct	VERB
hassl-3729	287	8	item	item	NOUN
hassl-3729	287	9	loadings	loading	NOUN
hassl-3729	287	10	standard	standard	ADJ
hassl-3729	287	11	error	error	NOUN
hassl-3729	287	12	t	t	NOUN
hassl-3729	287	13	value	value	NOUN
hassl-3729	287	14	p	p	NOUN
hassl-3729	287	15	value	value	NOUN
hassl-3729	287	16	bd	bd	PROPN
hassl-3729	287	17	bd1	bd1	VERB
hassl-3729	287	18	0.880	0.880	NUM
hassl-3729	287	19	0.021	0.021	NUM
hassl-3729	287	20	42.324	42.324	NUM
hassl-3729	287	21	0.000	0.000	NUM
hassl-3729	287	22	bd2	bd2	NOUN
hassl-3729	287	23	0.911	0.911	NUM
hassl-3729	287	24	0.019	0.019	NUM
hassl-3729	287	25	48.654	48.654	NUM
hassl-3729	287	26	0.000	0.000	NUM
hassl-3729	287	27	bd3	bd3	NOUN
hassl-3729	287	28	0.922	0.922	NUM
hassl-3729	287	29	0.014	0.014	NUM
hassl-3729	287	30	64.948	64.948	NUM
hassl-3729	287	31	0.000	0.000	NUM
hassl-3729	287	32	bd4	bd4	NOUN
hassl-3729	287	33	0.809	0.809	NUM
hassl-3729	287	34	0.038	0.038	NUM
hassl-3729	287	35	21.265	21.265	NUM
hassl-3729	287	36	0.000	0.000	NUM
hassl-3729	287	37	stak	stak	NOUN
hassl-3729	287	38	stak1	stak1	PROPN
hassl-3729	287	39	0.876	0.876	NUM
hassl-3729	287	40	0.027	0.027	NUM
hassl-3729	287	41	32.998	32.998	NUM
hassl-3729	287	42	0.000	0.000	NUM
hassl-3729	287	43	stak2	stak2	NOUN
hassl-3729	287	44	0.911	0.911	NUM
hassl-3729	287	45	0.017	0.017	NUM
hassl-3729	287	46	52.742	52.742	NUM
hassl-3729	287	47	0.000	0.000	NUM
hassl-3729	287	48	stak3	stak3	NOUN
hassl-3729	287	49	0.881	0.881	NUM
hassl-3729	287	50	0.019	0.019	NUM
hassl-3729	287	51	47.066	47.066	NUM
hassl-3729	287	52	0.000	0.000	NUM
hassl-3729	287	53	stak4	stak4	NOUN
hassl-3729	287	54	0.824	0.824	NUM
hassl-3729	287	55	0.028	0.028	NUM
hassl-3729	287	56	29.241	29.241	NUM
hassl-3729	287	57	0.000	0.000	NUM
hassl-3729	287	58	ac	ac	PROPN
hassl-3729	287	59	ac1	ac1	PROPN
hassl-3729	287	60	0.942	0.942	NUM
hassl-3729	287	61	0.012	0.012	NUM
hassl-3729	287	62	77.694	77.694	NUM
hassl-3729	287	63	0.000	0.000	NUM
hassl-3729	287	64	ac2	ac2	PROPN
hassl-3729	287	65	0.968	0.968	NUM
hassl-3729	287	66	0.006	0.006	NUM
hassl-3729	287	67	153.826	153.826	NUM
hassl-3729	287	68	0.000	0.000	NUM
hassl-3729	287	69	ac3	ac3	NOUN
hassl-3729	287	70	0.945	0.945	NUM
hassl-3729	287	71	0.010	0.010	NUM
hassl-3729	287	72	91.689	91.689	NUM
hassl-3729	287	73	0.000	0.000	NUM
hassl-3729	287	74	risk	risk	NOUN
hassl-3729	287	75	risk1	risk1	NOUN
hassl-3729	287	76	0.932	0.932	NUM
hassl-3729	287	77	0.012	0.012	NUM
hassl-3729	287	78	77.364	77.364	NUM
hassl-3729	287	79	0.000	0.000	NUM
hassl-3729	287	80	risk2	risk2	NOUN
hassl-3729	287	81	0.944	0.944	NUM
hassl-3729	287	82	0.011	0.011	NUM
hassl-3729	287	83	86.740	86.740	NUM
hassl-3729	287	84	0.000	0.000	NUM
hassl-3729	287	85	risk3	risk3	NOUN
hassl-3729	287	86	0.926	0.926	NUM
hassl-3729	287	87	0.026	0.026	NUM
hassl-3729	287	88	36.073	36.073	NUM
hassl-3729	287	89	0.000	0.000	NUM
hassl-3729	287	90	risk4	risk4	NOUN
hassl-3729	287	91	0.895	0.895	NUM
hassl-3729	287	92	0.030	0.030	NUM
hassl-3729	287	93	29.818	29.818	NUM
hassl-3729	287	94	0.000	0.000	NUM
hassl-3729	287	95	abac	abac	ADJ
hassl-3729	287	96	abac1	abac1	NOUN
hassl-3729	287	97	0.927	0.927	NUM
hassl-3729	287	98	0.018	0.018	NUM
hassl-3729	287	99	52.749	52.749	NUM
hassl-3729	287	100	0.000	0.000	NUM
hassl-3729	287	101	abac2	abac2	NOUN
hassl-3729	287	102	0.937	0.937	NUM
hassl-3729	287	103	0.014	0.014	NUM
hassl-3729	287	104	69.059	69.059	NUM
hassl-3729	287	105	0.000	0.000	NUM
hassl-3729	287	106	abac3	abac3	NOUN
hassl-3729	287	107	0.935	0.935	NUM
hassl-3729	287	108	0.013	0.013	NUM
hassl-3729	287	109	73.747	73.747	NUM
hassl-3729	287	110	0.000	0.000	NUM
hassl-3729	287	111	abac4	abac4	NOUN
hassl-3729	287	112	0.950	0.950	NUM
hassl-3729	287	113	0.010	0.010	NUM
hassl-3729	287	114	97.920	97.920	NUM
hassl-3729	287	115	0.000	0.000	NUM
hassl-3729	287	116	abac5	abac5	PROPN
hassl-3729	287	117	0.944	0.944	NUM
hassl-3729	287	118	0.010	0.010	NUM
hassl-3729	287	119	92.944	92.944	NUM
hassl-3729	287	120	0.000	0.000	NUM
hassl-3729	287	121	abac6	abac6	NOUN
hassl-3729	288	1	0.941	0.941	NUM
hassl-3729	288	2	0.011	0.011	NUM
hassl-3729	288	3	85.010	85.010	NUM
hassl-3729	288	4	0.000	0.000	NUM
hassl-3729	288	5	qfr	qfr	NOUN
hassl-3729	288	6	qfr1	qfr1	NOUN
hassl-3729	288	7	0.917	0.917	NUM
hassl-3729	288	8	0.014	0.014	NUM
hassl-3729	288	9	66.598	66.598	NUM
hassl-3729	288	10	0.000	0.000	NUM
hassl-3729	288	11	qfr2	qfr2	ADJ
hassl-3729	288	12	0.944	0.944	NUM
hassl-3729	288	13	0.010	0.010	NUM
hassl-3729	288	14	96.639	96.639	NUM
hassl-3729	288	15	0.000	0.000	NUM
hassl-3729	288	16	qfr3	qfr3	NOUN
hassl-3729	288	17	0.933	0.933	NUM
hassl-3729	288	18	0.017	0.017	NUM
hassl-3729	288	19	55.318	55.318	NUM
hassl-3729	288	20	0.000	0.000	NUM
hassl-3729	288	21	qfr4	qfr4	NOUN
hassl-3729	288	22	0.939	0.939	NUM
hassl-3729	288	23	0.013	0.013	NUM
hassl-3729	288	24	74.809	74.809	NUM
hassl-3729	288	25	0.000	0.000	NUM
hassl-3729	288	26	qfr5	qfr5	NOUN
hassl-3729	288	27	0.831	0.831	NUM
hassl-3729	288	28	0.052	0.052	NUM
hassl-3729	288	29	15.903	15.903	NUM
hassl-3729	288	30	0.000	0.000	NUM
hassl-3729	288	31	qfr6	qfr6	NOUN
hassl-3729	288	32	0.859	0.859	NUM
hassl-3729	288	33	0.032	0.032	NUM
hassl-3729	288	34	26.759	26.759	NUM
hassl-3729	288	35	0.000	0.000	NUM
hassl-3729	288	36	table	table	NOUN
hassl-3729	288	37	4	4	NUM
hassl-3729	288	38	.	.	PUNCT
hassl-3729	289	1	convergent	convergent	ADJ
hassl-3729	289	2	validity	validity	NOUN
hassl-3729	289	3	analysis	analysis	NOUN
hassl-3729	289	4	.	.	PUNCT
hassl-3729	290	1	item	item	NOUN
hassl-3729	290	2	loadings	loading	NOUN
hassl-3729	290	3	cronbach	cronbach	VERB
hassl-3729	290	4	alpha	alpha	PROPN
hassl-3729	290	5	cra	cra	PROPN
hassl-3729	290	6	aveb	aveb	PROPN
hassl-3729	290	7	abac1	abac1	PROPN
hassl-3729	290	8	0.927	0.927	NUM
hassl-3729	290	9	0.973	0.973	NUM
hassl-3729	290	10	0.978	0.978	NUM
hassl-3729	290	11	0.882	0.882	NUM
hassl-3729	290	12	abac2	abac2	NOUN
hassl-3729	290	13	0.937	0.937	NUM
hassl-3729	290	14	abac3	abac3	NOUN
hassl-3729	290	15	0.935	0.935	NUM
hassl-3729	290	16	abac4	abac4	NOUN
hassl-3729	290	17	0.95	0.95	NUM
hassl-3729	290	18	abac5	abac5	ADV
hassl-3729	290	19	0.944	0.944	NUM
hassl-3729	290	20	abac6	abac6	PROPN
hassl-3729	291	1	0.941	0.941	NUM
hassl-3729	291	2	ac1	ac1	PROPN
hassl-3729	291	3	0.942	0.942	NUM
hassl-3729	291	4	0.948	0.948	NUM
hassl-3729	291	5	0.966	0.966	NUM
hassl-3729	291	6	0.905	0.905	NUM
hassl-3729	291	7	ac2	ac2	PROPN
hassl-3729	291	8	0.968	0.968	NUM
hassl-3729	291	9	ac3	ac3	PROPN
hassl-3729	291	10	0.945	0.945	NUM
hassl-3729	291	11	bd1	bd1	NOUN
hassl-3729	291	12	0.88	0.88	NUM
hassl-3729	291	13	0.903	0.903	NUM
hassl-3729	291	14	0.933	0.933	NUM
hassl-3729	291	15	0.777	0.777	NUM
hassl-3729	291	16	bd2	bd2	NOUN
hassl-3729	291	17	0.911	0.911	NUM
hassl-3729	291	18	bd3	bd3	NOUN
hassl-3729	291	19	0.922	0.922	NUM
hassl-3729	291	20	bd4	bd4	NOUN
hassl-3729	291	21	0.809	0.809	NUM
hassl-3729	291	22	risk1	risk1	NOUN
hassl-3729	291	23	0.932	0.932	NUM
hassl-3729	291	24	0.943	0.943	NUM
hassl-3729	291	25	0.959	0.959	NUM
hassl-3729	291	26	0.854	0.854	NUM
hassl-3729	291	27	risk2	risk2	NOUN
hassl-3729	291	28	0.944	0.944	NUM
hassl-3729	291	29	risk3	risk3	NOUN
hassl-3729	291	30	0.926	0.926	NUM
hassl-3729	291	31	risk4	risk4	NOUN
hassl-3729	291	32	0.895	0.895	NUM
hassl-3729	291	33	stak1	stak1	NOUN
hassl-3729	291	34	0.876	0.876	NUM
hassl-3729	291	35	0.896	0.896	NUM
hassl-3729	291	36	0.928	0.928	NUM
hassl-3729	291	37	0.763	0.763	NUM
hassl-3729	291	38	stak2	stak2	NOUN
hassl-3729	291	39	0.911	0.911	NUM
hassl-3729	291	40	humanities	humanity	NOUN
hassl-3729	291	41	and	and	CCONJ
hassl-3729	291	42	social	social	ADJ
hassl-3729	291	43	sciences	science	NOUN
hassl-3729	291	44	letters	letter	NOUN
hassl-3729	291	45	,	,	PUNCT
hassl-3729	291	46	2024	2024	NUM
hassl-3729	291	47	,	,	PUNCT
hassl-3729	291	48	12(2	12(2	NUM
hassl-3729	291	49	):	):	PUNCT
hassl-3729	291	50	345	345	NUM
hassl-3729	291	51	-	-	SYM
hassl-3729	291	52	364	364	NUM
hassl-3729	291	53	355	355	NUM
hassl-3729	291	54	©	©	PROPN
hassl-3729	291	55	2024	2024	NUM
hassl-3729	291	56	conscientia	conscientia	PROPN
hassl-3729	291	57	beam	beam	PROPN
hassl-3729	291	58	.	.	PUNCT
hassl-3729	292	1	all	all	DET
hassl-3729	292	2	rights	right	NOUN
hassl-3729	292	3	reserved	reserve	VERB
hassl-3729	292	4	.	.	PUNCT
hassl-3729	293	1	item	item	NOUN
hassl-3729	293	2	loadings	loading	NOUN
hassl-3729	293	3	cronbach	cronbach	VERB
hassl-3729	293	4	alpha	alpha	PROPN
hassl-3729	293	5	cra	cra	PROPN
hassl-3729	293	6	aveb	aveb	PROPN
hassl-3729	293	7	stak3	stak3	PROPN
hassl-3729	293	8	0.881	0.881	NUM
hassl-3729	293	9	stak4	stak4	NOUN
hassl-3729	293	10	0.824	0.824	NUM
hassl-3729	293	11	qfr1	qfr1	NOUN
hassl-3729	293	12	0.917	0.917	NUM
hassl-3729	293	13	0.955	0.955	NUM
hassl-3729	293	14	0.964	0.964	NUM
hassl-3729	293	15	0.819	0.819	NUM
hassl-3729	293	16	qfr2	qfr2	ADJ
hassl-3729	293	17	0.944	0.944	NUM
hassl-3729	293	18	qfr3	qfr3	NOUN
hassl-3729	293	19	0.933	0.933	NUM
hassl-3729	293	20	qfr4	qfr4	PROPN
hassl-3729	293	21	0.939	0.939	NUM
hassl-3729	293	22	qfr5	qfr5	NOUN
hassl-3729	293	23	0.831	0.831	NUM
hassl-3729	293	24	qfr6	qfr6	PROPN
hassl-3729	293	25	0.859	0.859	NUM
hassl-3729	293	26	note	note	NOUN
hassl-3729	293	27	:	:	PUNCT
hassl-3729	293	28	a	a	DET
hassl-3729	293	29	composite	composite	ADJ
hassl-3729	293	30	reliability	reliability	NOUN
hassl-3729	293	31	(	(	PUNCT
hassl-3729	293	32	cr	cr	NOUN
hassl-3729	293	33	)	)	PUNCT
hassl-3729	293	34	and	and	CCONJ
hassl-3729	293	35	b	b	X
hassl-3729	293	36	average	average	ADJ
hassl-3729	293	37	variance	variance	NOUN
hassl-3729	293	38	extracted	extract	VERB
hassl-3729	293	39	(	(	PUNCT
hassl-3729	293	40	ave	ave	NOUN
hassl-3729	293	41	)	)	PUNCT
hassl-3729	293	42	.	.	PUNCT
hassl-3729	294	1	in	in	ADP
hassl-3729	294	2	addition	addition	NOUN
hassl-3729	294	3	,	,	PUNCT
hassl-3729	294	4	the	the	DET
hassl-3729	294	5	reliability	reliability	NOUN
hassl-3729	294	6	of	of	ADP
hassl-3729	294	7	the	the	DET
hassl-3729	294	8	construct	construct	NOUN
hassl-3729	294	9	was	be	AUX
hassl-3729	294	10	evaluated	evaluate	VERB
hassl-3729	294	11	by	by	ADP
hassl-3729	294	12	comparing	compare	VERB
hassl-3729	294	13	the	the	DET
hassl-3729	294	14	cronbach	cronbach	ADJ
hassl-3729	294	15	alpha	alpha	NOUN
hassl-3729	294	16	values	value	NOUN
hassl-3729	294	17	with	with	ADP
hassl-3729	294	18	the	the	DET
hassl-3729	294	19	composite	composite	ADJ
hassl-3729	294	20	reliability	reliability	NOUN
hassl-3729	294	21	scores	score	NOUN
hassl-3729	294	22	which	which	PRON
hassl-3729	294	23	are	be	AUX
hassl-3729	294	24	shown	show	VERB
hassl-3729	294	25	in	in	ADP
hassl-3729	294	26	table	table	NOUN
hassl-3729	294	27	4	4	NUM
hassl-3729	294	28	.	.	PUNCT
hassl-3729	295	1	the	the	DET
hassl-3729	295	2	purpose	purpose	NOUN
hassl-3729	295	3	of	of	ADP
hassl-3729	295	4	this	this	DET
hassl-3729	295	5	comparison	comparison	NOUN
hassl-3729	295	6	was	be	AUX
hassl-3729	295	7	to	to	PART
hassl-3729	295	8	see	see	VERB
hassl-3729	295	9	how	how	SCONJ
hassl-3729	295	10	reliable	reliable	ADJ
hassl-3729	295	11	the	the	DET
hassl-3729	295	12	construct	construct	NOUN
hassl-3729	295	13	is	be	AUX
hassl-3729	295	14	.	.	PUNCT
hassl-3729	296	1	researchers	researcher	NOUN
hassl-3729	296	2	from	from	ADP
hassl-3729	296	3	the	the	DET
hassl-3729	296	4	past	past	NOUN
hassl-3729	296	5	such	such	ADJ
hassl-3729	296	6	as	as	ADP
hassl-3729	296	7	hair	hair	NOUN
hassl-3729	296	8	et	et	PROPN
hassl-3729	296	9	al	al	PROPN
hassl-3729	296	10	.	.	PROPN
hassl-3729	296	11	(	(	PUNCT
hassl-3729	296	12	2010	2010	NUM
hassl-3729	296	13	)	)	PUNCT
hassl-3729	296	14	and	and	CCONJ
hassl-3729	296	15	nunnally	nunnally	ADV
hassl-3729	296	16	and	and	CCONJ
hassl-3729	296	17	lemond	lemond	PROPN
hassl-3729	296	18	(	(	PUNCT
hassl-3729	296	19	1974	1974	NUM
hassl-3729	296	20	)	)	PUNCT
hassl-3729	296	21	have	have	AUX
hassl-3729	296	22	recommended	recommend	VERB
hassl-3729	296	23	that	that	SCONJ
hassl-3729	296	24	a	a	DET
hassl-3729	296	25	cut	cut	VERB
hassl-3729	296	26	-	-	PUNCT
hassl-3729	296	27	off	off	ADP
hassl-3729	296	28	value	value	NOUN
hassl-3729	296	29	of	of	ADP
hassl-3729	296	30	0.7	0.7	NUM
hassl-3729	296	31	be	be	AUX
hassl-3729	296	32	used	use	VERB
hassl-3729	296	33	.	.	PUNCT
hassl-3729	297	1	the	the	DET
hassl-3729	297	2	findings	finding	NOUN
hassl-3729	297	3	demonstrated	demonstrate	VERB
hassl-3729	297	4	that	that	SCONJ
hassl-3729	297	5	the	the	DET
hassl-3729	297	6	composite	composite	ADJ
hassl-3729	297	7	reliability	reliability	NOUN
hassl-3729	297	8	coefficient	coefficient	NOUN
hassl-3729	297	9	and	and	CCONJ
hassl-3729	297	10	cronbach	cronbach	VERB
hassl-3729	297	11	's	's	PART
hassl-3729	297	12	alpha	alpha	ADJ
hassl-3729	297	13	coefficients	coefficient	NOUN
hassl-3729	297	14	both	both	PRON
hassl-3729	297	15	surpassed	surpass	VERB
hassl-3729	297	16	the	the	DET
hassl-3729	297	17	0.7	0.7	NUM
hassl-3729	297	18	cut	cut	VERB
hassl-3729	297	19	-	-	PUNCT
hassl-3729	297	20	off	off	ADP
hassl-3729	297	21	value	value	NOUN
hassl-3729	297	22	,	,	PUNCT
hassl-3729	297	23	confirming	confirm	VERB
hassl-3729	297	24	the	the	DET
hassl-3729	297	25	reliability	reliability	NOUN
hassl-3729	297	26	and	and	CCONJ
hassl-3729	297	27	validity	validity	NOUN
hassl-3729	297	28	of	of	ADP
hassl-3729	297	29	the	the	DET
hassl-3729	297	30	assessment	assessment	NOUN
hassl-3729	297	31	items	item	NOUN
hassl-3729	297	32	that	that	PRON
hassl-3729	297	33	were	be	AUX
hassl-3729	297	34	employed	employ	VERB
hassl-3729	297	35	to	to	PART
hassl-3729	297	36	assess	assess	VERB
hassl-3729	297	37	the	the	DET
hassl-3729	297	38	pertinent	pertinent	ADJ
hassl-3729	297	39	variables	variable	NOUN
hassl-3729	297	40	.	.	PUNCT
hassl-3729	298	1	4.3.4	4.3.4	X
hassl-3729	298	2	.	.	PUNCT
hassl-3729	299	1	discriminant	discriminant	ADJ
hassl-3729	299	2	validity	validity	NOUN
hassl-3729	299	3	discriminant	discriminant	ADJ
hassl-3729	299	4	validity	validity	NOUN
hassl-3729	299	5	is	be	AUX
hassl-3729	299	6	a	a	DET
hassl-3729	299	7	concept	concept	NOUN
hassl-3729	299	8	commonly	commonly	ADV
hassl-3729	299	9	employed	employ	VERB
hassl-3729	299	10	in	in	ADP
hassl-3729	299	11	sem	sem	PROPN
hassl-3729	299	12	research	research	NOUN
hassl-3729	299	13	to	to	PART
hassl-3729	299	14	denote	denote	VERB
hassl-3729	299	15	the	the	DET
hassl-3729	299	16	capacity	capacity	NOUN
hassl-3729	299	17	of	of	ADP
hassl-3729	299	18	a	a	DET
hassl-3729	299	19	set	set	NOUN
hassl-3729	299	20	of	of	ADP
hassl-3729	299	21	items	item	NOUN
hassl-3729	299	22	to	to	PART
hassl-3729	299	23	differentiate	differentiate	VERB
hassl-3729	299	24	a	a	DET
hassl-3729	299	25	certain	certain	ADJ
hassl-3729	299	26	construct	construct	NOUN
hassl-3729	299	27	from	from	ADP
hassl-3729	299	28	other	other	ADJ
hassl-3729	299	29	constructs	construct	NOUN
hassl-3729	299	30	within	within	ADP
hassl-3729	299	31	the	the	DET
hassl-3729	299	32	model	model	NOUN
hassl-3729	299	33	.	.	PUNCT
hassl-3729	300	1	according	accord	VERB
hassl-3729	300	2	to	to	ADP
hassl-3729	300	3	fornell	fornell	NOUN
hassl-3729	300	4	and	and	CCONJ
hassl-3729	300	5	larcker	larcker	NOUN
hassl-3729	300	6	's	's	PART
hassl-3729	300	7	(	(	PUNCT
hassl-3729	300	8	1981	1981	NUM
hassl-3729	300	9	)	)	PUNCT
hassl-3729	300	10	advice	advice	NOUN
hassl-3729	300	11	,	,	PUNCT
hassl-3729	300	12	the	the	DET
hassl-3729	300	13	diagonal	diagonal	ADJ
hassl-3729	300	14	components	component	NOUN
hassl-3729	300	15	in	in	ADP
hassl-3729	300	16	table	table	NOUN
hassl-3729	300	17	5	5	NUM
hassl-3729	300	18	should	should	AUX
hassl-3729	300	19	have	have	VERB
hassl-3729	300	20	greater	great	ADJ
hassl-3729	300	21	values	value	NOUN
hassl-3729	300	22	namely	namely	ADV
hassl-3729	300	23	the	the	DET
hassl-3729	300	24	square	square	ADJ
hassl-3729	300	25	roots	root	NOUN
hassl-3729	300	26	of	of	ADP
hassl-3729	300	27	the	the	DET
hassl-3729	300	28	ave	ave	PROPN
hassl-3729	300	29	's	's	PART
hassl-3729	300	30	compared	compare	VERB
hassl-3729	300	31	to	to	ADP
hassl-3729	300	32	the	the	DET
hassl-3729	300	33	corresponding	corresponding	ADJ
hassl-3729	300	34	rows	row	NOUN
hassl-3729	300	35	and	and	CCONJ
hassl-3729	300	36	columns	column	NOUN
hassl-3729	300	37	.	.	PUNCT
hassl-3729	301	1	the	the	DET
hassl-3729	301	2	value	value	NOUN
hassl-3729	301	3	of	of	ADP
hassl-3729	301	4	the	the	DET
hassl-3729	301	5	measurement	measurement	NOUN
hassl-3729	301	6	was	be	AUX
hassl-3729	301	7	proved	prove	VERB
hassl-3729	301	8	by	by	ADP
hassl-3729	301	9	this	this	DET
hassl-3729	301	10	hypothesis	hypothesis	NOUN
hassl-3729	301	11	which	which	PRON
hassl-3729	301	12	also	also	ADV
hassl-3729	301	13	provided	provide	VERB
hassl-3729	301	14	evidence	evidence	NOUN
hassl-3729	301	15	of	of	ADP
hassl-3729	301	16	its	its	PRON
hassl-3729	301	17	discriminant	discriminant	ADJ
hassl-3729	301	18	validity	validity	NOUN
hassl-3729	301	19	.	.	PUNCT
hassl-3729	302	1	table	table	NOUN
hassl-3729	302	2	5	5	NUM
hassl-3729	302	3	.	.	PUNCT
hassl-3729	303	1	relationships	relationship	NOUN
hassl-3729	303	2	of	of	ADP
hassl-3729	303	3	discriminant	discriminant	ADJ
hassl-3729	303	4	validity	validity	NOUN
hassl-3729	303	5	.	.	PUNCT
hassl-3729	304	1	construct	construct	VERB
hassl-3729	304	2	1	1	NUM
hassl-3729	304	3	2	2	NUM
hassl-3729	304	4	3	3	NUM
hassl-3729	304	5	4	4	NUM
hassl-3729	304	6	5	5	NUM
hassl-3729	304	7	6	6	NUM
hassl-3729	304	8	1abac	1abac	NUM
hassl-3729	304	9	0.939	0.939	NUM
hassl-3729	304	10	2ac	2ac	NUM
hassl-3729	304	11	0.745	0.745	NUM
hassl-3729	304	12	0.952	0.952	NUM
hassl-3729	304	13	3bd	3bd	ADJ
hassl-3729	304	14	0.742	0.742	NUM
hassl-3729	304	15	0.711	0.711	NUM
hassl-3729	304	16	0.882	0.882	NUM
hassl-3729	304	17	4qfr	4qfr	NUM
hassl-3729	304	18	0.902	0.902	NUM
hassl-3729	304	19	0.757	0.757	NUM
hassl-3729	304	20	0.738	0.738	NUM
hassl-3729	304	21	0.905	0.905	NUM
hassl-3729	304	22	5risk	5risk	NUM
hassl-3729	304	23	0.833	0.833	NUM
hassl-3729	304	24	0.854	0.854	NUM
hassl-3729	304	25	0.753	0.753	NUM
hassl-3729	304	26	0.801	0.801	NUM
hassl-3729	304	27	0.924	0.924	NUM
hassl-3729	304	28	6stak	6stak	NUM
hassl-3729	304	29	0.753	0.753	NUM
hassl-3729	304	30	0.770	0.770	NUM
hassl-3729	304	31	0.846	0.846	NUM
hassl-3729	304	32	0.771	0.771	NUM
hassl-3729	304	33	0.793	0.793	NUM
hassl-3729	304	34	0.874	0.874	NUM
hassl-3729	304	35	4.4	4.4	NUM
hassl-3729	304	36	.	.	PUNCT
hassl-3729	305	1	structural	structural	ADJ
hassl-3729	305	2	model	model	NOUN
hassl-3729	305	3	(	(	PUNCT
hassl-3729	305	4	inner	inner	ADJ
hassl-3729	305	5	model	model	NOUN
hassl-3729	305	6	)	)	PUNCT
hassl-3729	305	7	and	and	CCONJ
hassl-3729	305	8	hypotheses	hypothesis	NOUN
hassl-3729	305	9	testing	test	VERB
hassl-3729	305	10	the	the	DET
hassl-3729	305	11	structural	structural	ADJ
hassl-3729	305	12	model	model	NOUN
hassl-3729	305	13	of	of	ADP
hassl-3729	305	14	the	the	DET
hassl-3729	305	15	offered	offer	VERB
hassl-3729	305	16	hypotheses	hypothesis	NOUN
hassl-3729	305	17	was	be	AUX
hassl-3729	305	18	evaluated	evaluate	VERB
hassl-3729	305	19	using	use	VERB
hassl-3729	305	20	the	the	DET
hassl-3729	305	21	smartpls	smartpls	NOUN
hassl-3729	305	22	algorithm	algorithm	NOUN
hassl-3729	305	23	and	and	CCONJ
hassl-3729	305	24	bootstrapping	bootstrappe	VERB
hassl-3729	305	25	technique	technique	NOUN
hassl-3729	305	26	.	.	PUNCT
hassl-3729	306	1	a	a	DET
hassl-3729	306	2	number	number	NOUN
hassl-3729	306	3	of	of	ADP
hassl-3729	306	4	validities	validity	NOUN
hassl-3729	306	5	in	in	ADP
hassl-3729	306	6	the	the	DET
hassl-3729	306	7	sections	section	NOUN
hassl-3729	306	8	that	that	PRON
hassl-3729	306	9	came	come	VERB
hassl-3729	306	10	before	before	SCONJ
hassl-3729	306	11	this	this	DET
hassl-3729	306	12	analysis	analysis	NOUN
hassl-3729	306	13	were	be	AUX
hassl-3729	306	14	looked	look	VERB
hassl-3729	306	15	at	at	ADP
hassl-3729	306	16	in	in	ADP
hassl-3729	306	17	order	order	NOUN
hassl-3729	306	18	to	to	PART
hassl-3729	306	19	validate	validate	VERB
hassl-3729	306	20	the	the	DET
hassl-3729	306	21	measurement	measurement	NOUN
hassl-3729	306	22	model	model	NOUN
hassl-3729	306	23	.	.	PUNCT
hassl-3729	307	1	the	the	DET
hassl-3729	307	2	path	path	NOUN
hassl-3729	307	3	coefficients	coefficient	NOUN
hassl-3729	307	4	and	and	CCONJ
hassl-3729	307	5	their	their	PRON
hassl-3729	307	6	significance	significance	NOUN
hassl-3729	307	7	were	be	AUX
hassl-3729	307	8	acquired	acquire	VERB
hassl-3729	307	9	to	to	PART
hassl-3729	307	10	ascertain	ascertain	VERB
hassl-3729	307	11	whether	whether	SCONJ
hassl-3729	307	12	or	or	CCONJ
hassl-3729	307	13	not	not	PART
hassl-3729	307	14	the	the	DET
hassl-3729	307	15	assumptions	assumption	NOUN
hassl-3729	307	16	were	be	AUX
hassl-3729	307	17	supported	support	VERB
hassl-3729	307	18	which	which	PRON
hassl-3729	307	19	helped	help	VERB
hassl-3729	307	20	assess	assess	VERB
hassl-3729	307	21	the	the	DET
hassl-3729	307	22	model	model	NOUN
hassl-3729	307	23	's	's	PART
hassl-3729	307	24	appropriateness	appropriateness	NOUN
hassl-3729	307	25	.	.	PUNCT
hassl-3729	308	1	humanities	humanity	NOUN
hassl-3729	308	2	and	and	CCONJ
hassl-3729	308	3	social	social	ADJ
hassl-3729	308	4	sciences	science	NOUN
hassl-3729	308	5	letters	letter	NOUN
hassl-3729	308	6	,	,	PUNCT
hassl-3729	308	7	2024	2024	NUM
hassl-3729	308	8	,	,	PUNCT
hassl-3729	308	9	12(2	12(2	NUM
hassl-3729	308	10	):	):	PUNCT
hassl-3729	308	11	345	345	NUM
hassl-3729	308	12	-	-	SYM
hassl-3729	308	13	364	364	NUM
hassl-3729	308	14	356	356	NUM
hassl-3729	308	15	©	©	ADP
hassl-3729	308	16	2024	2024	NUM
hassl-3729	308	17	conscientia	conscientia	PROPN
hassl-3729	308	18	beam	beam	PROPN
hassl-3729	308	19	.	.	PUNCT
hassl-3729	309	1	all	all	DET
hassl-3729	309	2	rights	right	NOUN
hassl-3729	309	3	reserved	reserve	VERB
hassl-3729	309	4	.	.	PUNCT
hassl-3729	310	1	figure	figure	NOUN
hassl-3729	310	2	1	1	NUM
hassl-3729	310	3	.	.	PUNCT
hassl-3729	310	4	path	path	PROPN
hassl-3729	310	5	coefficient	coefficient	PROPN
hassl-3729	310	6	.	.	PUNCT
hassl-3729	311	1	figure	figure	NOUN
hassl-3729	311	2	2	2	NUM
hassl-3729	311	3	.	.	NOUN
hassl-3729	311	4	results	result	NOUN
hassl-3729	311	5	of	of	ADP
hassl-3729	311	6	hypothesis	hypothesis	NOUN
hassl-3729	311	7	testing	testing	NOUN
hassl-3729	311	8	.	.	PUNCT
hassl-3729	312	1	table	table	NOUN
hassl-3729	312	2	6	6	NUM
hassl-3729	312	3	.	.	PUNCT
hassl-3729	313	1	results	result	NOUN
hassl-3729	313	2	of	of	ADP
hassl-3729	313	3	hypothesis	hypothesis	NOUN
hassl-3729	313	4	testing	testing	NOUN
hassl-3729	313	5	.	.	PUNCT
hassl-3729	314	1	no	no	INTJ
hassl-3729	314	2	.	.	PUNCT
hassl-3729	315	1	hypothesis	hypothesis	NOUN
hassl-3729	315	2	path	path	NOUN
hassl-3729	315	3	coefficient	coefficient	NOUN
hassl-3729	315	4	standard	standard	ADJ
hassl-3729	315	5	error	error	NOUN
hassl-3729	315	6	t	t	NOUN
hassl-3729	315	7	value	value	NOUN
hassl-3729	315	8	p	p	NOUN
hassl-3729	315	9	value	value	NOUN
hassl-3729	315	10	decision	decision	NOUN
hassl-3729	315	11	h1	h1	NOUN
hassl-3729	315	12	abac	abac	NOUN
hassl-3729	315	13	-	-	PUNCT
hassl-3729	315	14	>	>	X
hassl-3729	315	15	qfr	qfr	PROPN
hassl-3729	315	16	0.235	0.235	NUM
hassl-3729	315	17	0.064	0.064	NUM
hassl-3729	315	18	3.684	3.684	NUM
hassl-3729	315	19	0.000	0.000	NUM
hassl-3729	315	20	supported	support	VERB
hassl-3729	315	21	h1a	h1a	PROPN
hassl-3729	315	22	bd	bd	PROPN
hassl-3729	315	23	-	-	PUNCT
hassl-3729	315	24	>	>	X
hassl-3729	315	25	qfr	qfr	PROPN
hassl-3729	315	26	0.169	0.169	NUM
hassl-3729	315	27	0.077	0.077	NUM
hassl-3729	315	28	2.201	2.201	NUM
hassl-3729	315	29	0.028	0.028	NUM
hassl-3729	315	30	supported	support	VERB
hassl-3729	315	31	h1b	h1b	PROPN
hassl-3729	315	32	stak	stak	PROPN
hassl-3729	315	33	-	-	PUNCT
hassl-3729	315	34	>	>	X
hassl-3729	315	35	qfr	qfr	PROPN
hassl-3729	315	36	0.208	0.208	NUM
hassl-3729	315	37	0.102	0.102	NUM
hassl-3729	315	38	2.037	2.037	NUM
hassl-3729	315	39	0.042	0.042	NUM
hassl-3729	315	40	supported	support	VERB
hassl-3729	315	41	h1c	h1c	PROPN
hassl-3729	315	42	ac	ac	PROPN
hassl-3729	315	43	-	-	PUNCT
hassl-3729	315	44	>	>	X
hassl-3729	315	45	qfr	qfr	PROPN
hassl-3729	315	46	0.160	0.160	NUM
hassl-3729	315	47	0.065	0.065	NUM
hassl-3729	315	48	2.471	2.471	NUM
hassl-3729	315	49	0.014	0.014	NUM
hassl-3729	315	50	supported	support	VERB
hassl-3729	315	51	h1d	h1d	NOUN
hassl-3729	315	52	risk	risk	NOUN
hassl-3729	315	53	-	-	PUNCT
hassl-3729	315	54	>	>	X
hassl-3729	315	55	qfr	qfr	NOUN
hassl-3729	315	56	0.376	0.376	NUM
hassl-3729	315	57	0.102	0.102	NUM
hassl-3729	315	58	3.679	3.679	NUM
hassl-3729	315	59	0.000	0.000	NUM
hassl-3729	315	60	supported	support	VERB
hassl-3729	315	61	h2	h2	NOUN
hassl-3729	315	62	grac	grac	NOUN
hassl-3729	315	63	*	*	PUNCT
hassl-3729	315	64	abac	abac	PROPN
hassl-3729	315	65	-	-	PUNCT
hassl-3729	315	66	>	>	X
hassl-3729	315	67	qfr	qfr	PROPN
hassl-3729	315	68	-0.055	-0.055	NOUN
hassl-3729	315	69	0.014	0.014	NUM
hassl-3729	315	70	3.906	3.906	NUM
hassl-3729	315	71	0.000	0.000	NUM
hassl-3729	315	72	supported	support	VERB
hassl-3729	315	73	note	note	NOUN
hassl-3729	315	74	:	:	PUNCT
hassl-3729	315	75	*	*	ADJ
hassl-3729	315	76	:	:	PUNCT
hassl-3729	315	77	p<0.05	p<0.05	NOUN
hassl-3729	315	78	.	.	PUNCT
hassl-3729	316	1	humanities	humanity	NOUN
hassl-3729	316	2	and	and	CCONJ
hassl-3729	316	3	social	social	ADJ
hassl-3729	316	4	sciences	science	NOUN
hassl-3729	316	5	letters	letter	NOUN
hassl-3729	316	6	,	,	PUNCT
hassl-3729	316	7	2024	2024	NUM
hassl-3729	316	8	,	,	PUNCT
hassl-3729	316	9	12(2	12(2	NUM
hassl-3729	316	10	):	):	PUNCT
hassl-3729	316	11	345	345	NUM
hassl-3729	316	12	-	-	SYM
hassl-3729	316	13	364	364	NUM
hassl-3729	316	14	357	357	NUM
hassl-3729	316	15	©	©	PROPN
hassl-3729	316	16	2024	2024	NUM
hassl-3729	316	17	conscientia	conscientia	PROPN
hassl-3729	316	18	beam	beam	PROPN
hassl-3729	316	19	.	.	PUNCT
hassl-3729	317	1	all	all	DET
hassl-3729	317	2	rights	right	NOUN
hassl-3729	317	3	reserved	reserve	VERB
hassl-3729	317	4	.	.	PUNCT
hassl-3729	318	1	the	the	DET
hassl-3729	318	2	statistical	statistical	ADJ
hassl-3729	318	3	analysis	analysis	NOUN
hassl-3729	318	4	conducted	conduct	VERB
hassl-3729	318	5	at	at	ADP
hassl-3729	318	6	a	a	DET
hassl-3729	318	7	0.01	0.01	NUM
hassl-3729	318	8	significance	significance	NOUN
hassl-3729	318	9	level	level	NOUN
hassl-3729	318	10	(	(	PUNCT
hassl-3729	318	11	β=0.235	β=0.235	NOUN
hassl-3729	318	12	,	,	PUNCT
hassl-3729	318	13	t=3.684	t=3.684	PRON
hassl-3729	318	14	,	,	PUNCT
hassl-3729	318	15	p>0.01	p>0.01	PROPN
hassl-3729	318	16	)	)	PUNCT
hassl-3729	318	17	demonstrates	demonstrate	VERB
hassl-3729	318	18	that	that	SCONJ
hassl-3729	318	19	the	the	DET
hassl-3729	318	20	adoption	adoption	NOUN
hassl-3729	318	21	of	of	ADP
hassl-3729	318	22	governance	governance	NOUN
hassl-3729	318	23	rules	rule	NOUN
hassl-3729	318	24	has	have	VERB
hassl-3729	318	25	a	a	DET
hassl-3729	318	26	significant	significant	ADJ
hassl-3729	318	27	impact	impact	NOUN
hassl-3729	318	28	on	on	ADP
hassl-3729	318	29	the	the	DET
hassl-3729	318	30	dependability	dependability	NOUN
hassl-3729	318	31	of	of	ADP
hassl-3729	318	32	fr	fr	PROPN
hassl-3729	318	33	as	as	SCONJ
hassl-3729	318	34	shown	show	VERB
hassl-3729	318	35	in	in	ADP
hassl-3729	318	36	figures	figure	NOUN
hassl-3729	318	37	1	1	NUM
hassl-3729	318	38	,	,	PUNCT
hassl-3729	318	39	2	2	NUM
hassl-3729	318	40	and	and	CCONJ
hassl-3729	318	41	6	6	NUM
hassl-3729	318	42	.	.	PUNCT
hassl-3729	319	1	the	the	DET
hassl-3729	319	2	findings	finding	NOUN
hassl-3729	319	3	also	also	ADV
hassl-3729	319	4	show	show	VERB
hassl-3729	319	5	that	that	SCONJ
hassl-3729	319	6	abac	abac	ADJ
hassl-3729	319	7	significantly	significantly	ADV
hassl-3729	319	8	but	but	CCONJ
hassl-3729	319	9	negatively	negatively	ADV
hassl-3729	319	10	moderates	moderate	VERB
hassl-3729	319	11	the	the	DET
hassl-3729	319	12	relationship	relationship	NOUN
hassl-3729	319	13	between	between	ADP
hassl-3729	319	14	qfr	qfr	NOUN
hassl-3729	319	15	and	and	CCONJ
hassl-3729	319	16	the	the	DET
hassl-3729	319	17	various	various	ADJ
hassl-3729	319	18	hypotheses	hypothesis	NOUN
hassl-3729	319	19	(	(	PUNCT
hassl-3729	319	20	h1a	h1a	NOUN
hassl-3729	319	21	-	-	PUNCT
hassl-3729	319	22	h1d	h1d	NOUN
hassl-3729	319	23	)	)	PUNCT
hassl-3729	319	24	pertaining	pertain	VERB
hassl-3729	319	25	to	to	ADP
hassl-3729	319	26	the	the	DET
hassl-3729	319	27	application	application	NOUN
hassl-3729	319	28	dimension	dimension	NOUN
hassl-3729	319	29	of	of	ADP
hassl-3729	319	30	governance	governance	NOUN
hassl-3729	319	31	rules	rule	NOUN
hassl-3729	319	32	which	which	PRON
hassl-3729	319	33	includes	include	VERB
hassl-3729	319	34	the	the	DET
hassl-3729	319	35	board	board	NOUN
hassl-3729	319	36	of	of	ADP
hassl-3729	319	37	directors	director	NOUN
hassl-3729	319	38	,	,	PUNCT
hassl-3729	319	39	stakeholders	stakeholder	NOUN
hassl-3729	319	40	,	,	PUNCT
hassl-3729	319	41	audit	audit	NOUN
hassl-3729	319	42	committees	committee	NOUN
hassl-3729	319	43	,	,	PUNCT
hassl-3729	319	44	and	and	CCONJ
hassl-3729	319	45	risk	risk	NOUN
hassl-3729	319	46	management	management	NOUN
hassl-3729	319	47	.	.	PUNCT
hassl-3729	320	1	with	with	ADP
hassl-3729	320	2	a	a	DET
hassl-3729	320	3	coefficient	coefficient	NOUN
hassl-3729	320	4	of	of	ADP
hassl-3729	320	5	0.169	0.169	NUM
hassl-3729	320	6	,	,	PUNCT
hassl-3729	320	7	a	a	DET
hassl-3729	320	8	t	t	NOUN
hassl-3729	320	9	-	-	PUNCT
hassl-3729	320	10	value	value	NOUN
hassl-3729	320	11	of	of	ADP
hassl-3729	320	12	2.201	2.201	NUM
hassl-3729	320	13	and	and	CCONJ
hassl-3729	320	14	a	a	DET
hassl-3729	320	15	p	p	ADJ
hassl-3729	320	16	-	-	PUNCT
hassl-3729	320	17	value	value	NOUN
hassl-3729	320	18	greater	great	ADJ
hassl-3729	320	19	than	than	ADP
hassl-3729	320	20	0.05	0.05	NUM
hassl-3729	320	21	for	for	ADP
hassl-3729	320	22	the	the	DET
hassl-3729	320	23	first	first	ADJ
hassl-3729	320	24	hypothesis	hypothesis	NOUN
hassl-3729	320	25	,	,	PUNCT
hassl-3729	320	26	a	a	DET
hassl-3729	320	27	coefficient	coefficient	NOUN
hassl-3729	320	28	of	of	ADP
hassl-3729	320	29	0.208	0.208	NUM
hassl-3729	320	30	,	,	PUNCT
hassl-3729	320	31	a	a	DET
hassl-3729	320	32	t	t	NOUN
hassl-3729	320	33	-	-	PUNCT
hassl-3729	320	34	value	value	NOUN
hassl-3729	320	35	of	of	ADP
hassl-3729	320	36	2.037	2.037	NUM
hassl-3729	320	37	and	and	CCONJ
hassl-3729	320	38	a	a	DET
hassl-3729	320	39	p	p	ADJ
hassl-3729	320	40	-	-	PUNCT
hassl-3729	320	41	value	value	NOUN
hassl-3729	320	42	greater	great	ADJ
hassl-3729	320	43	than	than	ADP
hassl-3729	320	44	0.05	0.05	NUM
hassl-3729	320	45	for	for	ADP
hassl-3729	320	46	the	the	DET
hassl-3729	320	47	second	second	ADJ
hassl-3729	320	48	hypothesis	hypothesis	NOUN
hassl-3729	320	49	and	and	CCONJ
hassl-3729	320	50	a	a	DET
hassl-3729	320	51	coefficient	coefficient	NOUN
hassl-3729	320	52	of	of	ADP
hassl-3729	320	53	0.376	0.376	NUM
hassl-3729	320	54	for	for	ADP
hassl-3729	320	55	the	the	DET
hassl-3729	320	56	third	third	NOUN
hassl-3729	320	57	,	,	PUNCT
hassl-3729	320	58	the	the	DET
hassl-3729	320	59	moderating	moderate	VERB
hassl-3729	320	60	effects	effect	NOUN
hassl-3729	320	61	were	be	AUX
hassl-3729	320	62	determined	determine	VERB
hassl-3729	320	63	to	to	PART
hassl-3729	320	64	be	be	AUX
hassl-3729	320	65	statistically	statistically	ADV
hassl-3729	320	66	insignificant	insignificant	ADJ
hassl-3729	320	67	.	.	PUNCT
hassl-3729	321	1	4.5	4.5	NUM
hassl-3729	321	2	.	.	PUNCT
hassl-3729	322	1	predictive	predictive	ADJ
hassl-3729	322	2	relevance	relevance	NOUN
hassl-3729	322	3	of	of	ADP
hassl-3729	322	4	the	the	DET
hassl-3729	322	5	model	model	NOUN
hassl-3729	322	6	cross	cross	ADJ
hassl-3729	322	7	-	-	ADJ
hassl-3729	322	8	validated	validated	ADJ
hassl-3729	322	9	redundancy	redundancy	NOUN
hassl-3729	322	10	and	and	CCONJ
hassl-3729	322	11	r	r	NOUN
hassl-3729	322	12	-	-	PUNCT
hassl-3729	322	13	square	square	ADJ
hassl-3729	322	14	measure	measure	NOUN
hassl-3729	322	15	the	the	DET
hassl-3729	322	16	model	model	NOUN
hassl-3729	322	17	's	's	PART
hassl-3729	322	18	predictive	predictive	ADJ
hassl-3729	322	19	power	power	NOUN
hassl-3729	322	20	.	.	PUNCT
hassl-3729	323	1	the	the	DET
hassl-3729	323	2	independent	independent	ADJ
hassl-3729	323	3	variable	variable	NOUN
hassl-3729	323	4	describes	describe	VERB
hassl-3729	323	5	the	the	DET
hassl-3729	323	6	variation	variation	NOUN
hassl-3729	323	7	of	of	ADP
hassl-3729	323	8	the	the	DET
hassl-3729	323	9	dependent	dependent	ADJ
hassl-3729	323	10	variable	variable	NOUN
hassl-3729	323	11	using	use	VERB
hassl-3729	323	12	endogenous	endogenous	ADJ
hassl-3729	323	13	(	(	PUNCT
hassl-3729	323	14	exogenous	exogenous	ADJ
hassl-3729	323	15	)	)	PUNCT
hassl-3729	323	16	r	r	NOUN
hassl-3729	323	17	-	-	PUNCT
hassl-3729	323	18	square	square	NOUN
hassl-3729	323	19	.	.	PUNCT
hassl-3729	324	1	the	the	DET
hassl-3729	324	2	results	result	NOUN
hassl-3729	324	3	reveal	reveal	VERB
hassl-3729	324	4	that	that	SCONJ
hassl-3729	324	5	governance	governance	NOUN
hassl-3729	324	6	rules	rule	NOUN
hassl-3729	324	7	and	and	CCONJ
hassl-3729	324	8	accrual	accrual	ADJ
hassl-3729	324	9	based	base	VERB
hassl-3729	324	10	application	application	NOUN
hassl-3729	324	11	controls	control	NOUN
hassl-3729	324	12	accounted	account	VERB
hassl-3729	324	13	for	for	ADP
hassl-3729	324	14	84	84	NUM
hassl-3729	324	15	%	%	NOUN
hassl-3729	324	16	of	of	ADP
hassl-3729	324	17	frq	frq	PROPN
hassl-3729	324	18	variance	variance	NOUN
hassl-3729	324	19	.	.	PUNCT
hassl-3729	325	1	cohen	cohen	PROPN
hassl-3729	325	2	(	(	PUNCT
hassl-3729	325	3	1988	1988	NUM
hassl-3729	325	4	)	)	PUNCT
hassl-3729	325	5	defines	define	VERB
hassl-3729	325	6	substantial	substantial	ADJ
hassl-3729	325	7	r	r	NOUN
hassl-3729	325	8	-	-	PUNCT
hassl-3729	325	9	square	square	NOUN
hassl-3729	325	10	as	as	ADP
hassl-3729	325	11	greater	great	ADJ
hassl-3729	325	12	than	than	ADP
hassl-3729	325	13	0.26	0.26	NUM
hassl-3729	325	14	,	,	PUNCT
hassl-3729	325	15	moderate	moderate	ADJ
hassl-3729	325	16	as	as	ADP
hassl-3729	325	17	0.13	0.13	NUM
hassl-3729	325	18	to	to	ADP
hassl-3729	325	19	0.26	0.26	NUM
hassl-3729	325	20	and	and	CCONJ
hassl-3729	325	21	weak	weak	ADJ
hassl-3729	325	22	as	as	ADP
hassl-3729	325	23	0.02	0.02	NUM
hassl-3729	325	24	to	to	ADP
hassl-3729	325	25	0.13	0.13	NUM
hassl-3729	325	26	.	.	PUNCT
hassl-3729	326	1	these	these	DET
hassl-3729	326	2	values	value	NOUN
hassl-3729	326	3	are	be	AUX
hassl-3729	326	4	relevant	relevant	ADJ
hassl-3729	326	5	proving	prove	VERB
hassl-3729	326	6	this	this	DET
hassl-3729	326	7	model	model	NOUN
hassl-3729	326	8	's	's	PART
hassl-3729	326	9	frameworks	framework	NOUN
hassl-3729	326	10	can	can	AUX
hassl-3729	326	11	define	define	VERB
hassl-3729	326	12	frq	frq	PROPN
hassl-3729	326	13	.	.	PUNCT
hassl-3729	327	1	cross	cross	ADJ
hassl-3729	327	2	-	-	ADJ
hassl-3729	327	3	validated	validated	ADJ
hassl-3729	327	4	redundancy	redundancy	NOUN
hassl-3729	327	5	and	and	CCONJ
hassl-3729	327	6	society	society	NOUN
hassl-3729	327	7	values	value	NOUN
hassl-3729	327	8	assessed	assess	VERB
hassl-3729	327	9	model	model	NOUN
hassl-3729	327	10	consistency	consistency	NOUN
hassl-3729	327	11	.	.	PUNCT
hassl-3729	328	1	they	they	PRON
hassl-3729	328	2	were	be	AUX
hassl-3729	328	3	identified	identify	VERB
hassl-3729	328	4	using	use	VERB
hassl-3729	328	5	smartpls	smartpls	NOUN
hassl-3729	328	6	blindfolding	blindfolding	NOUN
hassl-3729	328	7	.	.	PUNCT
hassl-3729	329	1	the	the	DET
hassl-3729	329	2	blindfolding	blindfold	VERB
hassl-3729	329	3	technique	technique	NOUN
hassl-3729	329	4	measures	measure	NOUN
hassl-3729	329	5	missing	miss	VERB
hassl-3729	329	6	data	datum	NOUN
hassl-3729	329	7	values	value	NOUN
hassl-3729	329	8	after	after	ADP
hassl-3729	329	9	their	their	PRON
hassl-3729	329	10	removal	removal	NOUN
hassl-3729	329	11	.	.	PUNCT
hassl-3729	330	1	the	the	DET
hassl-3729	330	2	forecasts	forecast	NOUN
hassl-3729	330	3	and	and	CCONJ
hassl-3729	330	4	actual	actual	ADJ
hassl-3729	330	5	results	result	NOUN
hassl-3729	330	6	will	will	AUX
hassl-3729	330	7	be	be	AUX
hassl-3729	330	8	compared	compare	VERB
hassl-3729	330	9	when	when	SCONJ
hassl-3729	330	10	their	their	PRON
hassl-3729	330	11	values	value	NOUN
hassl-3729	330	12	have	have	AUX
hassl-3729	330	13	been	be	AUX
hassl-3729	330	14	calculated	calculate	VERB
hassl-3729	330	15	.	.	PUNCT
hassl-3729	331	1	cross	cross	ADJ
hassl-3729	331	2	-	-	ADJ
hassl-3729	331	3	redundancy	redundancy	NOUN
hassl-3729	331	4	values	value	NOUN
hassl-3729	331	5	can	can	AUX
hassl-3729	331	6	not	not	PART
hassl-3729	331	7	be	be	AUX
hassl-3729	331	8	validated	validate	VERB
hassl-3729	331	9	in	in	ADP
hassl-3729	331	10	any	any	DET
hassl-3729	331	11	other	other	ADJ
hassl-3729	331	12	way	way	NOUN
hassl-3729	331	13	.	.	PUNCT
hassl-3729	332	1	model	model	NOUN
hassl-3729	332	2	productiveness	productiveness	NOUN
hassl-3729	332	3	must	must	AUX
hassl-3729	332	4	exceed	exceed	VERB
hassl-3729	332	5	0	0	NUM
hassl-3729	332	6	.	.	PUNCT
hassl-3729	333	1	the	the	DET
hassl-3729	333	2	results	result	NOUN
hassl-3729	333	3	show	show	VERB
hassl-3729	333	4	cross	cross	ADJ
hassl-3729	333	5	-	-	ADJ
hassl-3729	333	6	validated	validated	ADJ
hassl-3729	333	7	redundancy	redundancy	NOUN
hassl-3729	333	8	results	result	NOUN
hassl-3729	333	9	at	at	ADP
hassl-3729	333	10	0.681	0.681	NUM
hassl-3729	333	11	and	and	CCONJ
hassl-3729	333	12	communality	communality	NOUN
hassl-3729	333	13	results	result	NOUN
hassl-3729	333	14	at	at	ADP
hassl-3729	333	15	0.742	0.742	NUM
hassl-3729	333	16	.	.	PUNCT
hassl-3729	334	1	the	the	DET
hassl-3729	334	2	figure	figure	NOUN
hassl-3729	334	3	confirmed	confirm	VERB
hassl-3729	334	4	the	the	DET
hassl-3729	334	5	model	model	NOUN
hassl-3729	334	6	's	's	PART
hassl-3729	334	7	projected	project	VERB
hassl-3729	334	8	accuracy	accuracy	NOUN
hassl-3729	334	9	.	.	PUNCT
hassl-3729	335	1	4.6	4.6	NUM
hassl-3729	335	2	.	.	PUNCT
hassl-3729	336	1	goodness	goodness	NOUN
hassl-3729	336	2	-	-	PUNCT
hassl-3729	336	3	of	of	ADP
hassl-3729	336	4	-	-	PUNCT
hassl-3729	336	5	fit	fit	ADJ
hassl-3729	336	6	(	(	PUNCT
hassl-3729	336	7	gof	gof	NOUN
hassl-3729	336	8	)	)	PUNCT
hassl-3729	336	9	of	of	ADP
hassl-3729	336	10	the	the	DET
hassl-3729	336	11	model	model	NOUN
hassl-3729	336	12	tenenhaus	tenenhaus	PROPN
hassl-3729	336	13	,	,	PUNCT
hassl-3729	336	14	vinzi	vinzi	NOUN
hassl-3729	336	15	,	,	PUNCT
hassl-3729	336	16	chatelin	chatelin	NOUN
hassl-3729	336	17	,	,	PUNCT
hassl-3729	336	18	and	and	CCONJ
hassl-3729	336	19	lauro	lauro	PROPN
hassl-3729	336	20	(	(	PUNCT
hassl-3729	336	21	2005	2005	NUM
hassl-3729	336	22	)	)	PUNCT
hassl-3729	336	23	provide	provide	VERB
hassl-3729	336	24	a	a	DET
hassl-3729	336	25	method	method	NOUN
hassl-3729	336	26	to	to	PART
hassl-3729	336	27	assess	assess	VERB
hassl-3729	336	28	the	the	DET
hassl-3729	336	29	adequacy	adequacy	NOUN
hassl-3729	336	30	of	of	ADP
hassl-3729	336	31	a	a	DET
hassl-3729	336	32	model	model	NOUN
hassl-3729	336	33	in	in	ADP
hassl-3729	336	34	pls	pls	NOUN
hassl-3729	336	35	-	-	PUNCT
hassl-3729	336	36	sem	sem	NOUN
hassl-3729	336	37	.	.	PUNCT
hassl-3729	337	1	this	this	DET
hassl-3729	337	2	approach	approach	NOUN
hassl-3729	337	3	involves	involve	VERB
hassl-3729	337	4	using	use	VERB
hassl-3729	337	5	an	an	DET
hassl-3729	337	6	equation	equation	NOUN
hassl-3729	337	7	to	to	PART
hassl-3729	337	8	compute	compute	VERB
hassl-3729	337	9	the	the	DET
hassl-3729	337	10	average	average	ADJ
hassl-3729	337	11	r	r	NOUN
hassl-3729	337	12	-	-	PUNCT
hassl-3729	337	13	square	square	ADJ
hassl-3729	337	14	and	and	CCONJ
hassl-3729	337	15	geometric	geometric	ADJ
hassl-3729	337	16	mean	mean	NOUN
hassl-3729	337	17	of	of	ADP
hassl-3729	337	18	the	the	DET
hassl-3729	337	19	endogenous	endogenous	ADJ
hassl-3729	337	20	variable	variable	NOUN
hassl-3729	337	21	facilitating	facilitate	VERB
hassl-3729	337	22	the	the	DET
hassl-3729	337	23	evaluation	evaluation	NOUN
hassl-3729	337	24	of	of	ADP
hassl-3729	337	25	the	the	DET
hassl-3729	337	26	model	model	NOUN
hassl-3729	337	27	's	's	PART
hassl-3729	337	28	fitness	fitness	NOUN
hassl-3729	337	29	.	.	PUNCT
hassl-3729	338	1	𝐺𝑜𝑓	𝐺𝑜𝑓	PROPN
hassl-3729	338	2	=	=	SYM
hassl-3729	338	3	√(𝑅2̅̅̅̅	√(𝑅2̅̅̅̅	ADJ
hassl-3729	338	4	×	×	NOUN
hassl-3729	338	5	𝐴𝑉𝐸)̅̅	𝐴𝑉𝐸)̅̅	PROPN
hassl-3729	338	6	̅̅̅	̅̅̅	PROPN
hassl-3729	338	7	̅̅	̅̅	PROPN
hassl-3729	338	8	.	.	PUNCT
hassl-3729	339	1	according	accord	VERB
hassl-3729	339	2	to	to	ADP
hassl-3729	339	3	the	the	DET
hassl-3729	339	4	research	research	NOUN
hassl-3729	339	5	conducted	conduct	VERB
hassl-3729	339	6	by	by	ADP
hassl-3729	339	7	wetzels	wetzel	NOUN
hassl-3729	339	8	,	,	PUNCT
hassl-3729	339	9	odekerken	odekerken	NOUN
hassl-3729	339	10	-	-	PUNCT
hassl-3729	339	11	schroder	schroder	NOUN
hassl-3729	339	12	,	,	PUNCT
hassl-3729	339	13	and	and	CCONJ
hassl-3729	339	14	van	van	PROPN
hassl-3729	339	15	oppen	oppen	PROPN
hassl-3729	339	16	(	(	PUNCT
hassl-3729	339	17	2009	2009	NUM
hassl-3729	339	18	)	)	PUNCT
hassl-3729	339	19	,	,	PUNCT
hassl-3729	339	20	it	it	PRON
hassl-3729	339	21	was	be	AUX
hassl-3729	339	22	proposed	propose	VERB
hassl-3729	339	23	that	that	SCONJ
hassl-3729	339	24	the	the	DET
hassl-3729	339	25	threshold	threshold	NOUN
hassl-3729	339	26	values	value	NOUN
hassl-3729	339	27	for	for	ADP
hassl-3729	339	28	goodness	goodness	NOUN
hassl-3729	339	29	of	of	ADP
hassl-3729	339	30	fit	fit	ADJ
hassl-3729	339	31	(	(	PUNCT
hassl-3729	339	32	gof	gof	NOUN
hassl-3729	339	33	)	)	PUNCT
hassl-3729	339	34	should	should	AUX
hassl-3729	339	35	be	be	AUX
hassl-3729	339	36	determined	determine	VERB
hassl-3729	339	37	as	as	SCONJ
hassl-3729	339	38	follows	follow	VERB
hassl-3729	339	39	:	:	PUNCT
hassl-3729	339	40	a	a	DET
hassl-3729	339	41	value	value	NOUN
hassl-3729	339	42	of	of	ADP
hassl-3729	339	43	0.36	0.36	NUM
hassl-3729	339	44	would	would	AUX
hassl-3729	339	45	indicate	indicate	VERB
hassl-3729	339	46	a	a	DET
hassl-3729	339	47	significant	significant	ADJ
hassl-3729	339	48	effect	effect	NOUN
hassl-3729	339	49	size	size	NOUN
hassl-3729	339	50	,	,	PUNCT
hassl-3729	339	51	a	a	DET
hassl-3729	339	52	value	value	NOUN
hassl-3729	339	53	of	of	ADP
hassl-3729	339	54	0.25	0.25	NUM
hassl-3729	339	55	would	would	AUX
hassl-3729	339	56	indicate	indicate	VERB
hassl-3729	339	57	a	a	DET
hassl-3729	339	58	moderate	moderate	ADJ
hassl-3729	339	59	effect	effect	NOUN
hassl-3729	339	60	size	size	NOUN
hassl-3729	339	61	and	and	CCONJ
hassl-3729	339	62	a	a	DET
hassl-3729	339	63	value	value	NOUN
hassl-3729	339	64	of	of	ADP
hassl-3729	339	65	0.1	0.1	NUM
hassl-3729	339	66	would	would	AUX
hassl-3729	339	67	indicate	indicate	VERB
hassl-3729	339	68	a	a	DET
hassl-3729	339	69	small	small	ADJ
hassl-3729	339	70	effect	effect	NOUN
hassl-3729	339	71	size	size	NOUN
hassl-3729	339	72	.	.	PUNCT
hassl-3729	340	1	according	accord	VERB
hassl-3729	340	2	to	to	ADP
hassl-3729	340	3	these	these	DET
hassl-3729	340	4	discoveries	discovery	NOUN
hassl-3729	340	5	,	,	PUNCT
hassl-3729	340	6	it	it	PRON
hassl-3729	340	7	can	can	AUX
hassl-3729	340	8	be	be	AUX
hassl-3729	340	9	observed	observe	VERB
hassl-3729	340	10	that	that	SCONJ
hassl-3729	340	11	the	the	DET
hassl-3729	340	12	goodness	goodness	NOUN
hassl-3729	340	13	-	-	PUNCT
hassl-3729	340	14	of	of	ADP
hassl-3729	340	15	-	-	PUNCT
hassl-3729	340	16	fit	fit	ADJ
hassl-3729	340	17	(	(	PUNCT
hassl-3729	340	18	gof	gof	NOUN
hassl-3729	340	19	)	)	PUNCT
hassl-3729	340	20	statistic	statistic	NOUN
hassl-3729	340	21	for	for	ADP
hassl-3729	340	22	this	this	DET
hassl-3729	340	23	particular	particular	ADJ
hassl-3729	340	24	study	study	NOUN
hassl-3729	340	25	yielded	yield	VERB
hassl-3729	340	26	a	a	DET
hassl-3729	340	27	value	value	NOUN
hassl-3729	340	28	of	of	ADP
hassl-3729	340	29	0.824	0.824	NUM
hassl-3729	340	30	.	.	PUNCT
hassl-3729	341	1	this	this	DET
hassl-3729	341	2	value	value	NOUN
hassl-3729	341	3	is	be	AUX
hassl-3729	341	4	deemed	deem	VERB
hassl-3729	341	5	statistically	statistically	ADV
hassl-3729	341	6	significant	significant	ADJ
hassl-3729	341	7	suggesting	suggest	VERB
hassl-3729	341	8	that	that	SCONJ
hassl-3729	341	9	the	the	DET
hassl-3729	341	10	model	model	NOUN
hassl-3729	341	11	employed	employ	VERB
hassl-3729	341	12	in	in	ADP
hassl-3729	341	13	the	the	DET
hassl-3729	341	14	study	study	NOUN
hassl-3729	341	15	had	have	VERB
hassl-3729	341	16	satisfactory	satisfactory	ADJ
hassl-3729	341	17	validity	validity	NOUN
hassl-3729	341	18	.	.	PUNCT
hassl-3729	342	1	4.7	4.7	NUM
hassl-3729	342	2	.	.	PUNCT
hassl-3729	342	3	discussion	discussion	NOUN
hassl-3729	342	4	of	of	ADP
hassl-3729	342	5	the	the	DET
hassl-3729	342	6	result	result	NOUN
hassl-3729	342	7	the	the	DET
hassl-3729	342	8	quality	quality	NOUN
hassl-3729	342	9	of	of	ADP
hassl-3729	342	10	fr	fr	PROPN
hassl-3729	342	11	is	be	AUX
hassl-3729	342	12	the	the	DET
hassl-3729	342	13	most	most	ADV
hassl-3729	342	14	important	important	ADJ
hassl-3729	342	15	goal	goal	NOUN
hassl-3729	342	16	that	that	PRON
hassl-3729	342	17	businesses	business	NOUN
hassl-3729	342	18	pursue	pursue	VERB
hassl-3729	342	19	.	.	PUNCT
hassl-3729	343	1	they	they	PRON
hassl-3729	343	2	must	must	AUX
hassl-3729	343	3	combine	combine	VERB
hassl-3729	343	4	both	both	DET
hassl-3729	343	5	grac	grac	NOUN
hassl-3729	343	6	and	and	CCONJ
hassl-3729	343	7	abac	abac	ADJ
hassl-3729	343	8	in	in	ADP
hassl-3729	343	9	order	order	NOUN
hassl-3729	343	10	to	to	PART
hassl-3729	343	11	attain	attain	VERB
hassl-3729	343	12	the	the	DET
hassl-3729	343	13	highest	high	ADJ
hassl-3729	343	14	possible	possible	ADJ
hassl-3729	343	15	degree	degree	NOUN
hassl-3729	343	16	of	of	ADP
hassl-3729	343	17	fr	fr	PROPN
hassl-3729	343	18	quality	quality	NOUN
hassl-3729	343	19	.	.	PUNCT
hassl-3729	344	1	the	the	DET
hassl-3729	344	2	advantages	advantage	NOUN
hassl-3729	344	3	of	of	ADP
hassl-3729	344	4	both	both	PRON
hassl-3729	344	5	were	be	AUX
hassl-3729	344	6	investigated	investigate	VERB
hassl-3729	344	7	in	in	ADP
hassl-3729	344	8	this	this	DET
hassl-3729	344	9	study	study	NOUN
hassl-3729	344	10	with	with	ADP
hassl-3729	344	11	varying	vary	VERB
hassl-3729	344	12	degrees	degree	NOUN
hassl-3729	344	13	of	of	ADP
hassl-3729	344	14	success	success	NOUN
hassl-3729	344	15	since	since	SCONJ
hassl-3729	344	16	they	they	PRON
hassl-3729	344	17	are	be	AUX
hassl-3729	344	18	the	the	DET
hassl-3729	344	19	primary	primary	ADJ
hassl-3729	344	20	means	mean	NOUN
hassl-3729	344	21	of	of	ADP
hassl-3729	344	22	improving	improve	VERB
hassl-3729	344	23	the	the	DET
hassl-3729	344	24	general	general	ADJ
hassl-3729	344	25	quality	quality	NOUN
hassl-3729	344	26	of	of	ADP
hassl-3729	344	27	fr	fr	PROPN
hassl-3729	344	28	.	.	PUNCT
hassl-3729	345	1	grac	grac	NOUN
hassl-3729	345	2	and	and	CCONJ
hassl-3729	345	3	abac	abac	ADJ
hassl-3729	345	4	.	.	PUNCT
hassl-3729	346	1	this	this	DET
hassl-3729	346	2	study	study	NOUN
hassl-3729	346	3	hypothesized	hypothesize	VERB
hassl-3729	346	4	a	a	DET
hassl-3729	346	5	beneficial	beneficial	ADJ
hassl-3729	346	6	relationship	relationship	NOUN
hassl-3729	346	7	between	between	ADP
hassl-3729	346	8	the	the	DET
hassl-3729	346	9	quality	quality	NOUN
hassl-3729	346	10	of	of	ADP
hassl-3729	346	11	fr	fr	NOUN
hassl-3729	346	12	and	and	CCONJ
hassl-3729	346	13	the	the	DET
hassl-3729	346	14	adoption	adoption	NOUN
hassl-3729	346	15	of	of	ADP
hassl-3729	346	16	governance	governance	NOUN
hassl-3729	346	17	principles	principle	NOUN
hassl-3729	346	18	.	.	PUNCT
hassl-3729	347	1	according	accord	VERB
hassl-3729	347	2	to	to	ADP
hassl-3729	347	3	the	the	DET
hassl-3729	347	4	findings	finding	NOUN
hassl-3729	347	5	,	,	PUNCT
hassl-3729	347	6	this	this	DET
hassl-3729	347	7	association	association	NOUN
hassl-3729	347	8	is	be	AUX
hassl-3729	347	9	supported	support	VERB
hassl-3729	347	10	at	at	ADP
hassl-3729	347	11	0.01	0.01	NUM
hassl-3729	347	12	(	(	PUNCT
hassl-3729	347	13	β=0.235	β=0.235	NOUN
hassl-3729	347	14	,	,	PUNCT
hassl-3729	347	15	t=3.684	t=3.684	PRON
hassl-3729	347	16	,	,	PUNCT
hassl-3729	347	17	p>0.01	p>0.01	PROPN
hassl-3729	347	18	)	)	PUNCT
hassl-3729	347	19	supporting	support	VERB
hassl-3729	347	20	h1	h1	NOUN
hassl-3729	347	21	.	.	PUNCT
hassl-3729	348	1	this	this	DET
hassl-3729	348	2	result	result	NOUN
hassl-3729	348	3	is	be	AUX
hassl-3729	348	4	consistent	consistent	ADJ
hassl-3729	348	5	with	with	ADP
hassl-3729	348	6	a	a	DET
hassl-3729	348	7	wide	wide	ADJ
hassl-3729	348	8	range	range	NOUN
hassl-3729	348	9	of	of	ADP
hassl-3729	348	10	previous	previous	ADJ
hassl-3729	348	11	studies	study	NOUN
hassl-3729	348	12	in	in	ADP
hassl-3729	348	13	the	the	DET
hassl-3729	348	14	literature	literature	NOUN
hassl-3729	348	15	(	(	PUNCT
hassl-3729	348	16	ibrahim	ibrahim	PROPN
hassl-3729	348	17	&	&	CCONJ
hassl-3729	348	18	almatari	almatari	ADJ
hassl-3729	348	19	,	,	PUNCT
hassl-3729	348	20	2022	2022	NUM
hassl-3729	348	21	)	)	PUNCT
hassl-3729	348	22	.	.	PUNCT
hassl-3729	349	1	excellent	excellent	ADJ
hassl-3729	349	2	governance	governance	NOUN
hassl-3729	349	3	practices	practice	NOUN
hassl-3729	349	4	enable	enable	VERB
hassl-3729	349	5	businesses	business	NOUN
hassl-3729	349	6	to	to	PART
hassl-3729	349	7	produce	produce	VERB
hassl-3729	349	8	accurate	accurate	ADJ
hassl-3729	349	9	financial	financial	ADJ
hassl-3729	349	10	reports	report	NOUN
hassl-3729	349	11	that	that	PRON
hassl-3729	349	12	give	give	VERB
hassl-3729	349	13	stakeholders	stakeholder	NOUN
hassl-3729	349	14	,	,	PUNCT
hassl-3729	349	15	both	both	CCONJ
hassl-3729	349	16	internal	internal	ADJ
hassl-3729	349	17	and	and	CCONJ
hassl-3729	349	18	external	external	ADJ
hassl-3729	349	19	,	,	PUNCT
hassl-3729	349	20	a	a	DET
hassl-3729	349	21	clear	clear	ADJ
hassl-3729	349	22	picture	picture	NOUN
hassl-3729	349	23	and	and	CCONJ
hassl-3729	349	24	the	the	DET
hassl-3729	349	25	ability	ability	NOUN
hassl-3729	349	26	to	to	PART
hassl-3729	349	27	rely	rely	VERB
hassl-3729	349	28	on	on	ADP
hassl-3729	349	29	the	the	DET
hassl-3729	349	30	reports	report	NOUN
hassl-3729	349	31	when	when	SCONJ
hassl-3729	349	32	making	make	VERB
hassl-3729	349	33	decisions	decision	NOUN
hassl-3729	349	34	that	that	PRON
hassl-3729	349	35	will	will	AUX
hassl-3729	349	36	advance	advance	VERB
hassl-3729	349	37	their	their	PRON
hassl-3729	349	38	goals	goal	NOUN
hassl-3729	349	39	.	.	PUNCT
hassl-3729	350	1	humanities	humanity	NOUN
hassl-3729	350	2	and	and	CCONJ
hassl-3729	350	3	social	social	ADJ
hassl-3729	350	4	sciences	science	NOUN
hassl-3729	350	5	letters	letter	NOUN
hassl-3729	350	6	,	,	PUNCT
hassl-3729	350	7	2024	2024	NUM
hassl-3729	350	8	,	,	PUNCT
hassl-3729	350	9	12(2	12(2	NUM
hassl-3729	350	10	):	):	PUNCT
hassl-3729	350	11	345	345	NUM
hassl-3729	350	12	-	-	SYM
hassl-3729	350	13	364	364	NUM
hassl-3729	350	14	358	358	NUM
hassl-3729	350	15	©	©	ADP
hassl-3729	350	16	2024	2024	NUM
hassl-3729	350	17	conscientia	conscientia	PROPN
hassl-3729	350	18	beam	beam	PROPN
hassl-3729	350	19	.	.	PUNCT
hassl-3729	351	1	all	all	DET
hassl-3729	351	2	rights	right	NOUN
hassl-3729	351	3	reserved	reserve	VERB
hassl-3729	351	4	.	.	PUNCT
hassl-3729	352	1	the	the	DET
hassl-3729	352	2	results	result	NOUN
hassl-3729	352	3	showed	show	VERB
hassl-3729	352	4	that	that	SCONJ
hassl-3729	352	5	the	the	DET
hassl-3729	352	6	bd	bd	PROPN
hassl-3729	352	7	has	have	VERB
hassl-3729	352	8	a	a	DET
hassl-3729	352	9	positive	positive	ADJ
hassl-3729	352	10	and	and	CCONJ
hassl-3729	352	11	significant	significant	ADJ
hassl-3729	352	12	relationship	relationship	NOUN
hassl-3729	352	13	with	with	ADP
hassl-3729	352	14	the	the	DET
hassl-3729	352	15	quality	quality	NOUN
hassl-3729	352	16	of	of	ADP
hassl-3729	352	17	fr	fr	PROPN
hassl-3729	352	18	(	(	PUNCT
hassl-3729	352	19	β=0.169	β=0.169	NOUN
hassl-3729	352	20	,	,	PUNCT
hassl-3729	352	21	t=2.201	t=2.201	NOUN
hassl-3729	352	22	,	,	PUNCT
hassl-3729	352	23	p>0.05	p>0.05	NOUN
hassl-3729	352	24	)	)	PUNCT
hassl-3729	352	25	supporting	support	VERB
hassl-3729	352	26	the	the	DET
hassl-3729	352	27	hypothesis	hypothesis	NOUN
hassl-3729	352	28	that	that	PRON
hassl-3729	352	29	the	the	DET
hassl-3729	352	30	bd	bd	PROPN
hassl-3729	352	31	has	have	VERB
hassl-3729	352	32	a	a	DET
hassl-3729	352	33	beneficial	beneficial	ADJ
hassl-3729	352	34	impact	impact	NOUN
hassl-3729	352	35	on	on	ADP
hassl-3729	352	36	the	the	DET
hassl-3729	352	37	quality	quality	NOUN
hassl-3729	352	38	of	of	ADP
hassl-3729	352	39	fr	fr	NOUN
hassl-3729	352	40	.	.	PUNCT
hassl-3729	353	1	the	the	DET
hassl-3729	353	2	bd	bd	PROPN
hassl-3729	353	3	is	be	AUX
hassl-3729	353	4	essential	essential	ADJ
hassl-3729	353	5	in	in	ADP
hassl-3729	353	6	guiding	guide	VERB
hassl-3729	353	7	the	the	DET
hassl-3729	353	8	management	management	NOUN
hassl-3729	353	9	and	and	CCONJ
hassl-3729	353	10	business	business	NOUN
hassl-3729	353	11	strategy	strategy	NOUN
hassl-3729	353	12	of	of	ADP
hassl-3729	353	13	the	the	DET
hassl-3729	353	14	organization	organization	NOUN
hassl-3729	353	15	(	(	PUNCT
hassl-3729	353	16	roundtable	roundtable	ADJ
hassl-3729	353	17	,	,	PUNCT
hassl-3729	353	18	2016	2016	NUM
hassl-3729	353	19	)	)	PUNCT
hassl-3729	353	20	.	.	PUNCT
hassl-3729	354	1	effective	effective	ADJ
hassl-3729	354	2	directors	director	NOUN
hassl-3729	354	3	unlike	unlike	ADP
hassl-3729	354	4	managers	manager	NOUN
hassl-3729	354	5	are	be	AUX
hassl-3729	354	6	keen	keen	ADJ
hassl-3729	354	7	monitors	monitor	NOUN
hassl-3729	354	8	of	of	ADP
hassl-3729	354	9	corporate	corporate	ADJ
hassl-3729	354	10	activity	activity	NOUN
hassl-3729	354	11	.	.	PUNCT
hassl-3729	355	1	the	the	DET
hassl-3729	355	2	results	result	NOUN
hassl-3729	355	3	showed	show	VERB
hassl-3729	355	4	a	a	DET
hassl-3729	355	5	positive	positive	ADJ
hassl-3729	355	6	and	and	CCONJ
hassl-3729	355	7	significant	significant	ADJ
hassl-3729	355	8	relationship	relationship	NOUN
hassl-3729	355	9	between	between	ADP
hassl-3729	355	10	stak	stak	NOUN
hassl-3729	355	11	and	and	CCONJ
hassl-3729	355	12	the	the	DET
hassl-3729	355	13	quality	quality	NOUN
hassl-3729	355	14	of	of	ADP
hassl-3729	355	15	fr	fr	PROPN
hassl-3729	355	16	(	(	PUNCT
hassl-3729	355	17	β=0.208	β=0.208	NOUN
hassl-3729	355	18	,	,	PUNCT
hassl-3729	355	19	t=2.037	t=2.037	NOUN
hassl-3729	355	20	,	,	PUNCT
hassl-3729	355	21	p>0.05	p>0.05	NOUN
hassl-3729	355	22	)	)	PUNCT
hassl-3729	355	23	supporting	support	VERB
hassl-3729	355	24	the	the	DET
hassl-3729	355	25	study	study	NOUN
hassl-3729	355	26	's	's	PART
hassl-3729	355	27	further	further	ADJ
hassl-3729	355	28	supposition	supposition	NOUN
hassl-3729	355	29	that	that	SCONJ
hassl-3729	355	30	the	the	DET
hassl-3729	355	31	stakeholders	stakeholder	NOUN
hassl-3729	355	32	have	have	AUX
hassl-3729	355	33	a	a	DET
hassl-3729	355	34	favorable	favorable	ADJ
hassl-3729	355	35	impact	impact	NOUN
hassl-3729	355	36	on	on	ADP
hassl-3729	355	37	the	the	DET
hassl-3729	355	38	quality	quality	NOUN
hassl-3729	355	39	of	of	ADP
hassl-3729	355	40	fr	fr	NOUN
hassl-3729	355	41	.	.	PUNCT
hassl-3729	356	1	a	a	DET
hassl-3729	356	2	crucial	crucial	ADJ
hassl-3729	356	3	part	part	NOUN
hassl-3729	356	4	of	of	ADP
hassl-3729	356	5	the	the	DET
hassl-3729	356	6	fr	fr	ADJ
hassl-3729	356	7	process	process	NOUN
hassl-3729	356	8	is	be	AUX
hassl-3729	356	9	generating	generate	VERB
hassl-3729	356	10	financial	financial	ADJ
hassl-3729	356	11	reports	report	NOUN
hassl-3729	356	12	that	that	PRON
hassl-3729	356	13	satisfy	satisfy	VERB
hassl-3729	356	14	stak	stak	NOUN
hassl-3729	356	15	requirements	requirement	NOUN
hassl-3729	356	16	and	and	CCONJ
hassl-3729	356	17	inform	inform	VERB
hassl-3729	356	18	a	a	DET
hassl-3729	356	19	range	range	NOUN
hassl-3729	356	20	of	of	ADP
hassl-3729	356	21	direct	direct	ADJ
hassl-3729	356	22	and	and	CCONJ
hassl-3729	356	23	indirect	indirect	ADJ
hassl-3729	356	24	individual	individual	ADJ
hassl-3729	356	25	and	and	CCONJ
hassl-3729	356	26	group	group	NOUN
hassl-3729	356	27	stakeholders	stakeholder	NOUN
hassl-3729	356	28	(	(	PUNCT
hassl-3729	356	29	stittle	stittle	ADJ
hassl-3729	356	30	,	,	PUNCT
hassl-3729	356	31	2003	2003	NUM
hassl-3729	356	32	)	)	PUNCT
hassl-3729	356	33	.	.	PUNCT
hassl-3729	357	1	the	the	DET
hassl-3729	357	2	efficacy	efficacy	NOUN
hassl-3729	357	3	of	of	ADP
hassl-3729	357	4	fr	fr	PROPN
hassl-3729	357	5	is	be	AUX
hassl-3729	357	6	useful	useful	ADJ
hassl-3729	357	7	in	in	ADP
hassl-3729	357	8	determining	determine	VERB
hassl-3729	357	9	resource	resource	NOUN
hassl-3729	357	10	allocation	allocation	NOUN
hassl-3729	357	11	within	within	ADP
hassl-3729	357	12	an	an	DET
hassl-3729	357	13	organisation	organisation	NOUN
hassl-3729	357	14	(	(	PUNCT
hassl-3729	357	15	sabauri	sabauri	PROPN
hassl-3729	357	16	&	&	CCONJ
hassl-3729	357	17	kvatashidze	kvatashidze	PROPN
hassl-3729	357	18	,	,	PUNCT
hassl-3729	357	19	2018	2018	NUM
hassl-3729	357	20	)	)	PUNCT
hassl-3729	357	21	.	.	PUNCT
hassl-3729	358	1	the	the	DET
hassl-3729	358	2	results	result	NOUN
hassl-3729	358	3	showed	show	VERB
hassl-3729	358	4	that	that	SCONJ
hassl-3729	358	5	ac	ac	PROPN
hassl-3729	358	6	have	have	VERB
hassl-3729	358	7	a	a	DET
hassl-3729	358	8	positive	positive	ADJ
hassl-3729	358	9	and	and	CCONJ
hassl-3729	358	10	significant	significant	ADJ
hassl-3729	358	11	relationship	relationship	NOUN
hassl-3729	358	12	with	with	ADP
hassl-3729	358	13	the	the	DET
hassl-3729	358	14	quality	quality	NOUN
hassl-3729	358	15	of	of	ADP
hassl-3729	358	16	fr	fr	PROPN
hassl-3729	358	17	(	(	PUNCT
hassl-3729	358	18	β=0.160	β=0.160	NOUN
hassl-3729	358	19	,	,	PUNCT
hassl-3729	358	20	t=2.471	t=2.471	NOUN
hassl-3729	358	21	)	)	PUNCT
hassl-3729	358	22	supporting	support	VERB
hassl-3729	358	23	the	the	DET
hassl-3729	358	24	study	study	NOUN
hassl-3729	358	25	's	's	PART
hassl-3729	358	26	hypothesis	hypothesis	NOUN
hassl-3729	358	27	that	that	PRON
hassl-3729	358	28	they	they	PRON
hassl-3729	358	29	have	have	AUX
hassl-3729	358	30	a	a	DET
hassl-3729	358	31	favorable	favorable	ADJ
hassl-3729	358	32	impact	impact	NOUN
hassl-3729	358	33	on	on	ADP
hassl-3729	358	34	the	the	DET
hassl-3729	358	35	quality	quality	NOUN
hassl-3729	358	36	of	of	ADP
hassl-3729	358	37	fr	fr	NOUN
hassl-3729	358	38	.	.	PUNCT
hassl-3729	359	1	this	this	DET
hassl-3729	359	2	result	result	NOUN
hassl-3729	359	3	is	be	AUX
hassl-3729	359	4	consistent	consistent	ADJ
hassl-3729	359	5	with	with	ADP
hassl-3729	359	6	a	a	DET
hassl-3729	359	7	wide	wide	ADJ
hassl-3729	359	8	range	range	NOUN
hassl-3729	359	9	of	of	ADP
hassl-3729	359	10	previous	previous	ADJ
hassl-3729	359	11	studies	study	NOUN
hassl-3729	359	12	in	in	ADP
hassl-3729	359	13	the	the	DET
hassl-3729	359	14	literature	literature	NOUN
hassl-3729	359	15	(	(	PUNCT
hassl-3729	359	16	ibrahim	ibrahim	PROPN
hassl-3729	359	17	&	&	CCONJ
hassl-3729	359	18	al	al	PROPN
hassl-3729	359	19	-	-	PUNCT
hassl-3729	359	20	matari	matari	NOUN
hassl-3729	359	21	,	,	PUNCT
hassl-3729	359	22	2022	2022	NUM
hassl-3729	359	23	;	;	PUNCT
hassl-3729	359	24	thomas	thomas	PROPN
hassl-3729	359	25	&	&	CCONJ
hassl-3729	359	26	purcell	purcell	PROPN
hassl-3729	359	27	,	,	PUNCT
hassl-3729	359	28	2019	2019	NUM
hassl-3729	359	29	)	)	PUNCT
hassl-3729	359	30	.	.	PUNCT
hassl-3729	360	1	the	the	DET
hassl-3729	360	2	authenticity	authenticity	NOUN
hassl-3729	360	3	of	of	ADP
hassl-3729	360	4	financial	financial	ADJ
hassl-3729	360	5	reports	report	NOUN
hassl-3729	360	6	which	which	PRON
hassl-3729	360	7	are	be	AUX
hassl-3729	360	8	regarded	regard	VERB
hassl-3729	360	9	as	as	ADP
hassl-3729	360	10	a	a	DET
hassl-3729	360	11	source	source	NOUN
hassl-3729	360	12	of	of	ADP
hassl-3729	360	13	trust	trust	NOUN
hassl-3729	360	14	by	by	ADP
hassl-3729	360	15	individuals	individual	NOUN
hassl-3729	360	16	interested	interested	ADJ
hassl-3729	360	17	in	in	ADP
hassl-3729	360	18	making	make	VERB
hassl-3729	360	19	decisions	decision	NOUN
hassl-3729	360	20	linked	link	VERB
hassl-3729	360	21	to	to	ADP
hassl-3729	360	22	investment	investment	NOUN
hassl-3729	360	23	,	,	PUNCT
hassl-3729	360	24	credit	credit	NOUN
hassl-3729	360	25	and	and	CCONJ
hassl-3729	360	26	financing	financing	NOUN
hassl-3729	360	27	operations	operation	NOUN
hassl-3729	360	28	is	be	AUX
hassl-3729	360	29	helped	help	VERB
hassl-3729	360	30	by	by	ADP
hassl-3729	360	31	the	the	DET
hassl-3729	360	32	good	good	ADJ
hassl-3729	360	33	fr	fr	NOUN
hassl-3729	360	34	produced	produce	VERB
hassl-3729	360	35	by	by	ADP
hassl-3729	360	36	audit	audit	NOUN
hassl-3729	360	37	committees	committee	NOUN
hassl-3729	360	38	.	.	PUNCT
hassl-3729	361	1	the	the	DET
hassl-3729	361	2	results	result	NOUN
hassl-3729	361	3	showed	show	VERB
hassl-3729	361	4	a	a	DET
hassl-3729	361	5	positive	positive	ADJ
hassl-3729	361	6	and	and	CCONJ
hassl-3729	361	7	substantial	substantial	ADJ
hassl-3729	361	8	relationship	relationship	NOUN
hassl-3729	361	9	between	between	ADP
hassl-3729	361	10	risk	risk	NOUN
hassl-3729	361	11	and	and	CCONJ
hassl-3729	361	12	the	the	DET
hassl-3729	361	13	quality	quality	NOUN
hassl-3729	361	14	of	of	ADP
hassl-3729	361	15	fr	fr	PROPN
hassl-3729	361	16	(	(	PUNCT
hassl-3729	361	17	β=0.376	β=0.376	NOUN
hassl-3729	361	18	,	,	PUNCT
hassl-3729	361	19	t=3.679	t=3.679	NOUN
hassl-3729	361	20	,	,	PUNCT
hassl-3729	361	21	p>0.01	p>0.01	PROPN
hassl-3729	361	22	)	)	PUNCT
hassl-3729	361	23	supporting	support	VERB
hassl-3729	361	24	the	the	DET
hassl-3729	361	25	hypothesis	hypothesis	NOUN
hassl-3729	361	26	that	that	PRON
hassl-3729	361	27	risk	risk	NOUN
hassl-3729	361	28	management	management	NOUN
hassl-3729	361	29	has	have	VERB
hassl-3729	361	30	a	a	DET
hassl-3729	361	31	beneficial	beneficial	ADJ
hassl-3729	361	32	impact	impact	NOUN
hassl-3729	361	33	on	on	ADP
hassl-3729	361	34	quality	quality	NOUN
hassl-3729	361	35	of	of	ADP
hassl-3729	361	36	fr	fr	NOUN
hassl-3729	361	37	.	.	PUNCT
hassl-3729	362	1	therefore	therefore	ADV
hassl-3729	362	2	,	,	PUNCT
hassl-3729	362	3	work	work	NOUN
hassl-3729	362	4	continuity	continuity	NOUN
hassl-3729	362	5	planning	planning	NOUN
hassl-3729	362	6	is	be	AUX
hassl-3729	362	7	discovered	discover	VERB
hassl-3729	362	8	to	to	PART
hassl-3729	362	9	address	address	VERB
hassl-3729	362	10	the	the	DET
hassl-3729	362	11	effects	effect	NOUN
hassl-3729	362	12	of	of	ADP
hassl-3729	362	13	the	the	DET
hassl-3729	362	14	remaining	remain	VERB
hassl-3729	362	15	risks	risk	NOUN
hassl-3729	362	16	once	once	SCONJ
hassl-3729	362	17	risk	risk	NOUN
hassl-3729	362	18	management	management	NOUN
hassl-3729	362	19	is	be	AUX
hassl-3729	362	20	employed	employ	VERB
hassl-3729	362	21	to	to	PART
hassl-3729	362	22	prevent	prevent	VERB
hassl-3729	362	23	losses	loss	NOUN
hassl-3729	362	24	to	to	ADP
hassl-3729	362	25	the	the	DET
hassl-3729	362	26	greatest	great	ADJ
hassl-3729	362	27	extent	extent	NOUN
hassl-3729	362	28	possible	possible	ADJ
hassl-3729	362	29	.	.	PUNCT
hassl-3729	363	1	additionally	additionally	ADV
hassl-3729	363	2	,	,	PUNCT
hassl-3729	363	3	this	this	DET
hassl-3729	363	4	study	study	NOUN
hassl-3729	363	5	hypothesized	hypothesize	VERB
hassl-3729	363	6	that	that	SCONJ
hassl-3729	363	7	the	the	DET
hassl-3729	363	8	relationship	relationship	NOUN
hassl-3729	363	9	between	between	ADP
hassl-3729	363	10	the	the	DET
hassl-3729	363	11	implementation	implementation	NOUN
hassl-3729	363	12	of	of	ADP
hassl-3729	363	13	governance	governance	NOUN
hassl-3729	363	14	regulations	regulation	NOUN
hassl-3729	363	15	and	and	CCONJ
hassl-3729	363	16	the	the	DET
hassl-3729	363	17	accuracy	accuracy	NOUN
hassl-3729	363	18	of	of	ADP
hassl-3729	363	19	fr	fr	PROPN
hassl-3729	363	20	is	be	AUX
hassl-3729	363	21	moderated	moderate	VERB
hassl-3729	363	22	by	by	ADP
hassl-3729	363	23	accrual	accrual	ADJ
hassl-3729	363	24	basis	basis	NOUN
hassl-3729	363	25	application	application	NOUN
hassl-3729	363	26	restrictions	restriction	NOUN
hassl-3729	363	27	.	.	PUNCT
hassl-3729	364	1	the	the	DET
hassl-3729	364	2	findings	finding	NOUN
hassl-3729	364	3	supported	support	VERB
hassl-3729	364	4	h2	h2	PROPN
hassl-3729	364	5	since	since	SCONJ
hassl-3729	364	6	they	they	PRON
hassl-3729	364	7	showed	show	VERB
hassl-3729	364	8	that	that	SCONJ
hassl-3729	364	9	t	t	NOUN
hassl-3729	364	10	he	he	PRON
hassl-3729	364	11	moderating	moderate	VERB
hassl-3729	364	12	effect	effect	NOUN
hassl-3729	364	13	of	of	ADP
hassl-3729	364	14	abac	abac	ADJ
hassl-3729	364	15	on	on	ADP
hassl-3729	364	16	the	the	DET
hassl-3729	364	17	link	link	NOUN
hassl-3729	364	18	between	between	ADP
hassl-3729	364	19	the	the	DET
hassl-3729	364	20	application	application	NOUN
hassl-3729	364	21	of	of	ADP
hassl-3729	364	22	governance	governance	NOUN
hassl-3729	364	23	standards	standard	NOUN
hassl-3729	364	24	and	and	CCONJ
hassl-3729	364	25	the	the	DET
hassl-3729	364	26	quality	quality	NOUN
hassl-3729	364	27	of	of	ADP
hassl-3729	364	28	fr	fr	NOUN
hassl-3729	364	29	was	be	AUX
hassl-3729	364	30	likewise	likewise	ADV
hassl-3729	364	31	significant	significant	ADJ
hassl-3729	364	32	but	but	CCONJ
hassl-3729	364	33	adverse	adverse	ADJ
hassl-3729	364	34	(	(	PUNCT
hassl-3729	364	35	β=-0.055	β=-0.055	NOUN
hassl-3729	364	36	,	,	PUNCT
hassl-3729	364	37	t=3.906	t=3.906	NOUN
hassl-3729	364	38	,	,	PUNCT
hassl-3729	364	39	p0.01	p0.01	PROPN
hassl-3729	364	40	)	)	PUNCT
hassl-3729	364	41	.	.	PUNCT
hassl-3729	365	1	5	5	X
hassl-3729	365	2	.	.	X
hassl-3729	365	3	conclusion	conclusion	NOUN
hassl-3729	365	4	the	the	DET
hassl-3729	365	5	findings	finding	NOUN
hassl-3729	365	6	demonstrated	demonstrate	VERB
hassl-3729	365	7	a	a	DET
hassl-3729	365	8	substantial	substantial	ADJ
hassl-3729	365	9	and	and	CCONJ
hassl-3729	365	10	favourable	favourable	ADJ
hassl-3729	365	11	relationship	relationship	NOUN
hassl-3729	365	12	between	between	ADP
hassl-3729	365	13	the	the	DET
hassl-3729	365	14	quality	quality	NOUN
hassl-3729	365	15	of	of	ADP
hassl-3729	365	16	fr	fr	NOUN
hassl-3729	365	17	,	,	PUNCT
hassl-3729	365	18	governance	governance	NOUN
hassl-3729	365	19	rules	rule	NOUN
hassl-3729	365	20	and	and	CCONJ
hassl-3729	365	21	application	application	NOUN
hassl-3729	365	22	controls	control	NOUN
hassl-3729	365	23	.	.	PUNCT
hassl-3729	366	1	similarly	similarly	ADV
hassl-3729	366	2	,	,	PUNCT
hassl-3729	366	3	the	the	DET
hassl-3729	366	4	findings	finding	NOUN
hassl-3729	366	5	show	show	VERB
hassl-3729	366	6	that	that	SCONJ
hassl-3729	366	7	the	the	DET
hassl-3729	366	8	quality	quality	NOUN
hassl-3729	366	9	of	of	ADP
hassl-3729	366	10	fr	fr	PROPN
hassl-3729	366	11	is	be	AUX
hassl-3729	366	12	significantly	significantly	ADV
hassl-3729	366	13	and	and	CCONJ
hassl-3729	366	14	favourably	favourably	ADV
hassl-3729	366	15	correlated	correlate	VERB
hassl-3729	366	16	with	with	ADP
hassl-3729	366	17	bd	bd	PROPN
hassl-3729	366	18	,	,	PUNCT
hassl-3729	366	19	stakeholders	stakeholder	NOUN
hassl-3729	366	20	,	,	PUNCT
hassl-3729	366	21	audit	audit	NOUN
hassl-3729	366	22	committees	committee	NOUN
hassl-3729	366	23	and	and	CCONJ
hassl-3729	366	24	risk	risk	NOUN
hassl-3729	366	25	management	management	NOUN
hassl-3729	366	26	.	.	PUNCT
hassl-3729	367	1	additionally	additionally	ADV
hassl-3729	367	2	,	,	PUNCT
hassl-3729	367	3	application	application	NOUN
hassl-3729	367	4	controls	control	NOUN
hassl-3729	367	5	on	on	ADP
hassl-3729	367	6	an	an	DET
hassl-3729	367	7	accrual	accrual	ADJ
hassl-3729	367	8	basis	basis	NOUN
hassl-3729	367	9	have	have	VERB
hassl-3729	367	10	a	a	DET
hassl-3729	367	11	sizable	sizable	ADJ
hassl-3729	367	12	moderating	moderate	VERB
hassl-3729	367	13	impact	impact	NOUN
hassl-3729	367	14	on	on	ADP
hassl-3729	367	15	application	application	NOUN
hassl-3729	367	16	controls	control	NOUN
hassl-3729	367	17	for	for	ADP
hassl-3729	367	18	governance	governance	NOUN
hassl-3729	367	19	rules	rule	NOUN
hassl-3729	367	20	and	and	CCONJ
hassl-3729	367	21	the	the	DET
hassl-3729	367	22	quality	quality	NOUN
hassl-3729	367	23	of	of	ADP
hassl-3729	367	24	fr	fr	NOUN
hassl-3729	367	25	.	.	PUNCT
hassl-3729	368	1	242	242	NUM
hassl-3729	368	2	of	of	ADP
hassl-3729	368	3	the	the	DET
hassl-3729	368	4	348	348	NUM
hassl-3729	368	5	responses	response	NOUN
hassl-3729	368	6	were	be	AUX
hassl-3729	368	7	used	use	VERB
hassl-3729	368	8	to	to	PART
hassl-3729	368	9	create	create	VERB
hassl-3729	368	10	the	the	DET
hassl-3729	368	11	collected	collect	VERB
hassl-3729	368	12	data	datum	NOUN
hassl-3729	368	13	.	.	PUNCT
hassl-3729	369	1	70	70	NUM
hassl-3729	369	2	%	%	NOUN
hassl-3729	369	3	was	be	AUX
hassl-3729	369	4	the	the	DET
hassl-3729	369	5	response	response	NOUN
hassl-3729	369	6	rate	rate	NOUN
hassl-3729	369	7	shown	show	VERB
hassl-3729	369	8	in	in	ADP
hassl-3729	369	9	the	the	DET
hassl-3729	369	10	statistics	statistic	NOUN
hassl-3729	369	11	.	.	PUNCT
hassl-3729	370	1	the	the	DET
hassl-3729	370	2	relationship	relationship	NOUN
hassl-3729	370	3	between	between	ADP
hassl-3729	370	4	the	the	DET
hassl-3729	370	5	application	application	NOUN
hassl-3729	370	6	controls	control	VERB
hassl-3729	370	7	for	for	ADP
hassl-3729	370	8	the	the	DET
hassl-3729	370	9	accrual	accrual	ADJ
hassl-3729	370	10	basis	basis	NOUN
hassl-3729	370	11	,	,	PUNCT
hassl-3729	370	12	the	the	DET
hassl-3729	370	13	governance	governance	NOUN
hassl-3729	370	14	rules	rule	VERB
hassl-3729	370	15	application	application	NOUN
hassl-3729	370	16	controls	control	NOUN
hassl-3729	370	17	and	and	CCONJ
hassl-3729	370	18	the	the	DET
hassl-3729	370	19	quality	quality	NOUN
hassl-3729	370	20	of	of	ADP
hassl-3729	370	21	fr	fr	PROPN
hassl-3729	370	22	was	be	AUX
hassl-3729	370	23	examined	examine	VERB
hassl-3729	370	24	in	in	ADP
hassl-3729	370	25	this	this	DET
hassl-3729	370	26	study	study	NOUN
hassl-3729	370	27	using	use	VERB
hassl-3729	370	28	pls	pls	NOUN
hassl-3729	370	29	-	-	PUNCT
hassl-3729	370	30	smart	smart	ADJ
hassl-3729	370	31	.	.	PUNCT
hassl-3729	371	1	6	6	NUM
hassl-3729	371	2	.	.	X
hassl-3729	371	3	theoretical	theoretical	ADJ
hassl-3729	371	4	implications	implication	NOUN
hassl-3729	371	5	the	the	DET
hassl-3729	371	6	current	current	ADJ
hassl-3729	371	7	work	work	NOUN
hassl-3729	371	8	and	and	CCONJ
hassl-3729	371	9	previous	previous	ADJ
hassl-3729	371	10	investigations	investigation	NOUN
hassl-3729	371	11	have	have	VERB
hassl-3729	371	12	a	a	DET
hassl-3729	371	13	lot	lot	NOUN
hassl-3729	371	14	of	of	ADP
hassl-3729	371	15	theoretical	theoretical	ADJ
hassl-3729	371	16	contributions	contribution	NOUN
hassl-3729	371	17	to	to	PART
hassl-3729	371	18	offer	offer	VERB
hassl-3729	371	19	.	.	PUNCT
hassl-3729	372	1	one	one	NUM
hassl-3729	372	2	of	of	ADP
hassl-3729	372	3	these	these	DET
hassl-3729	372	4	contributions	contribution	NOUN
hassl-3729	372	5	that	that	PRON
hassl-3729	372	6	did	do	AUX
hassl-3729	372	7	not	not	PART
hassl-3729	372	8	receive	receive	VERB
hassl-3729	372	9	the	the	DET
hassl-3729	372	10	necessary	necessary	ADJ
hassl-3729	372	11	scholarly	scholarly	ADJ
hassl-3729	372	12	attention	attention	NOUN
hassl-3729	372	13	was	be	AUX
hassl-3729	372	14	the	the	DET
hassl-3729	372	15	analysis	analysis	NOUN
hassl-3729	372	16	of	of	ADP
hassl-3729	372	17	how	how	SCONJ
hassl-3729	372	18	governance	governance	NOUN
hassl-3729	372	19	rule	rule	NOUN
hassl-3729	372	20	application	application	NOUN
hassl-3729	372	21	control	control	NOUN
hassl-3729	372	22	affected	affect	VERB
hassl-3729	372	23	the	the	DET
hassl-3729	372	24	standard	standard	NOUN
hassl-3729	372	25	of	of	ADP
hassl-3729	372	26	fr	fr	PROPN
hassl-3729	372	27	.	.	PUNCT
hassl-3729	373	1	we	we	PRON
hassl-3729	373	2	can	can	AUX
hassl-3729	373	3	use	use	VERB
hassl-3729	373	4	this	this	DET
hassl-3729	373	5	study	study	NOUN
hassl-3729	373	6	's	's	PART
hassl-3729	373	7	support	support	NOUN
hassl-3729	373	8	as	as	ADP
hassl-3729	373	9	a	a	DET
hassl-3729	373	10	basis	basis	NOUN
hassl-3729	373	11	for	for	ADP
hassl-3729	373	12	further	further	ADJ
hassl-3729	373	13	research	research	NOUN
hassl-3729	373	14	.	.	PUNCT
hassl-3729	374	1	a	a	DET
hassl-3729	374	2	theoretical	theoretical	ADJ
hassl-3729	374	3	innovation	innovation	NOUN
hassl-3729	374	4	in	in	ADP
hassl-3729	374	5	the	the	DET
hassl-3729	374	6	corpus	corpus	NOUN
hassl-3729	374	7	of	of	ADP
hassl-3729	374	8	knowledge	knowledge	NOUN
hassl-3729	374	9	is	be	AUX
hassl-3729	374	10	the	the	DET
hassl-3729	374	11	use	use	NOUN
hassl-3729	374	12	of	of	ADP
hassl-3729	374	13	the	the	DET
hassl-3729	374	14	moderating	moderate	VERB
hassl-3729	374	15	influence	influence	NOUN
hassl-3729	374	16	of	of	ADP
hassl-3729	374	17	abac	abac	ADJ
hassl-3729	374	18	to	to	PART
hassl-3729	374	19	explain	explain	VERB
hassl-3729	374	20	the	the	DET
hassl-3729	374	21	relationship	relationship	NOUN
hassl-3729	374	22	between	between	ADP
hassl-3729	374	23	governance	governance	NOUN
hassl-3729	374	24	rule	rule	NOUN
hassl-3729	374	25	application	application	NOUN
hassl-3729	374	26	controls	control	NOUN
hassl-3729	374	27	and	and	CCONJ
hassl-3729	374	28	the	the	DET
hassl-3729	374	29	quality	quality	NOUN
hassl-3729	374	30	of	of	ADP
hassl-3729	374	31	fr	fr	NOUN
hassl-3729	374	32	.	.	PUNCT
hassl-3729	375	1	there	there	PRON
hassl-3729	375	2	has	have	AUX
hassl-3729	375	3	not	not	PART
hassl-3729	375	4	been	be	AUX
hassl-3729	375	5	much	much	ADV
hassl-3729	375	6	conceptual	conceptual	ADJ
hassl-3729	375	7	and	and	CCONJ
hassl-3729	375	8	descriptive	descriptive	ADJ
hassl-3729	375	9	study	study	NOUN
hassl-3729	375	10	on	on	ADP
hassl-3729	375	11	the	the	DET
hassl-3729	375	12	public	public	ADJ
hassl-3729	375	13	sector	sector	NOUN
hassl-3729	375	14	's	's	PART
hassl-3729	375	15	use	use	NOUN
hassl-3729	375	16	of	of	ADP
hassl-3729	375	17	governance	governance	NOUN
hassl-3729	375	18	rule	rule	NOUN
hassl-3729	375	19	application	application	NOUN
hassl-3729	375	20	controls	control	NOUN
hassl-3729	375	21	and	and	CCONJ
hassl-3729	375	22	the	the	DET
hassl-3729	375	23	consequences	consequence	NOUN
hassl-3729	375	24	of	of	ADP
hassl-3729	375	25	abac	abac	ADJ
hassl-3729	375	26	.	.	PUNCT
hassl-3729	376	1	most	most	ADJ
hassl-3729	376	2	of	of	ADP
hassl-3729	376	3	these	these	DET
hassl-3729	376	4	studies	study	NOUN
hassl-3729	376	5	were	be	AUX
hassl-3729	376	6	conducted	conduct	VERB
hassl-3729	376	7	in	in	ADP
hassl-3729	376	8	the	the	DET
hassl-3729	376	9	business	business	NOUN
hassl-3729	376	10	and	and	CCONJ
hassl-3729	376	11	private	private	ADJ
hassl-3729	376	12	sectors	sector	NOUN
hassl-3729	376	13	.	.	PUNCT
hassl-3729	377	1	however	however	ADV
hassl-3729	377	2	,	,	PUNCT
hassl-3729	377	3	this	this	PRON
hassl-3729	377	4	is	be	AUX
hassl-3729	377	5	a	a	DET
hassl-3729	377	6	distinct	distinct	ADJ
hassl-3729	377	7	empirical	empirical	ADJ
hassl-3729	377	8	study	study	NOUN
hassl-3729	377	9	among	among	ADP
hassl-3729	377	10	the	the	DET
hassl-3729	377	11	few	few	ADJ
hassl-3729	377	12	that	that	PRON
hassl-3729	377	13	focus	focus	VERB
hassl-3729	377	14	on	on	ADP
hassl-3729	377	15	the	the	DET
hassl-3729	377	16	public	public	ADJ
hassl-3729	377	17	sector	sector	NOUN
hassl-3729	377	18	.	.	PUNCT
hassl-3729	378	1	as	as	ADP
hassl-3729	378	2	a	a	DET
hassl-3729	378	3	result	result	NOUN
hassl-3729	378	4	of	of	ADP
hassl-3729	378	5	entrepreneurial	entrepreneurial	ADJ
hassl-3729	378	6	characteristics	characteristic	NOUN
hassl-3729	378	7	and	and	CCONJ
hassl-3729	378	8	activities	activity	NOUN
hassl-3729	378	9	to	to	PART
hassl-3729	378	10	develop	develop	VERB
hassl-3729	378	11	the	the	DET
hassl-3729	378	12	business	business	NOUN
hassl-3729	378	13	and	and	CCONJ
hassl-3729	378	14	enhance	enhance	VERB
hassl-3729	378	15	the	the	DET
hassl-3729	378	16	quality	quality	NOUN
hassl-3729	378	17	of	of	ADP
hassl-3729	378	18	fr	fr	NOUN
hassl-3729	378	19	,	,	PUNCT
hassl-3729	378	20	the	the	DET
hassl-3729	378	21	study	study	NOUN
hassl-3729	378	22	's	's	PART
hassl-3729	378	23	findings	finding	NOUN
hassl-3729	378	24	can	can	AUX
hassl-3729	378	25	practically	practically	ADV
hassl-3729	378	26	assist	assist	VERB
hassl-3729	378	27	practitioners	practitioner	NOUN
hassl-3729	378	28	,	,	PUNCT
hassl-3729	378	29	managers	manager	NOUN
hassl-3729	378	30	and	and	CCONJ
hassl-3729	378	31	decision	decision	NOUN
hassl-3729	378	32	-	-	PUNCT
hassl-3729	378	33	makers	maker	NOUN
hassl-3729	378	34	in	in	ADP
hassl-3729	378	35	improving	improve	VERB
hassl-3729	378	36	their	their	PRON
hassl-3729	378	37	quality	quality	NOUN
hassl-3729	378	38	of	of	ADP
hassl-3729	378	39	fr	fr	NOUN
hassl-3729	378	40	through	through	ADP
hassl-3729	378	41	the	the	DET
hassl-3729	378	42	implementation	implementation	NOUN
hassl-3729	378	43	of	of	ADP
hassl-3729	378	44	abac	abac	ADJ
hassl-3729	378	45	practices	practice	NOUN
hassl-3729	378	46	.	.	PUNCT
hassl-3729	379	1	humanities	humanity	NOUN
hassl-3729	379	2	and	and	CCONJ
hassl-3729	379	3	social	social	ADJ
hassl-3729	379	4	sciences	science	NOUN
hassl-3729	379	5	letters	letter	NOUN
hassl-3729	379	6	,	,	PUNCT
hassl-3729	379	7	2024	2024	NUM
hassl-3729	379	8	,	,	PUNCT
hassl-3729	379	9	12(2	12(2	NUM
hassl-3729	379	10	):	):	PUNCT
hassl-3729	379	11	345	345	NUM
hassl-3729	379	12	-	-	SYM
hassl-3729	379	13	364	364	NUM
hassl-3729	379	14	359	359	NUM
hassl-3729	379	15	©	©	PROPN
hassl-3729	379	16	2024	2024	NUM
hassl-3729	379	17	conscientia	conscientia	PROPN
hassl-3729	379	18	beam	beam	PROPN
hassl-3729	379	19	.	.	PUNCT
hassl-3729	380	1	all	all	DET
hassl-3729	380	2	rights	right	NOUN
hassl-3729	380	3	reserved	reserve	VERB
hassl-3729	380	4	.	.	PUNCT
hassl-3729	381	1	7	7	X
hassl-3729	381	2	.	.	X
hassl-3729	381	3	suggestions	suggestion	NOUN
hassl-3729	381	4	for	for	ADP
hassl-3729	381	5	future	future	ADJ
hassl-3729	381	6	research	research	NOUN
hassl-3729	381	7	there	there	PRON
hassl-3729	381	8	are	be	VERB
hassl-3729	381	9	still	still	ADV
hassl-3729	381	10	a	a	DET
hassl-3729	381	11	few	few	ADJ
hassl-3729	381	12	areas	area	NOUN
hassl-3729	381	13	that	that	PRON
hassl-3729	381	14	require	require	VERB
hassl-3729	381	15	more	more	ADJ
hassl-3729	381	16	attention	attention	NOUN
hassl-3729	381	17	despite	despite	SCONJ
hassl-3729	381	18	the	the	DET
hassl-3729	381	19	fact	fact	NOUN
hassl-3729	381	20	that	that	SCONJ
hassl-3729	381	21	this	this	DET
hassl-3729	381	22	study	study	NOUN
hassl-3729	381	23	makes	make	VERB
hassl-3729	381	24	several	several	ADJ
hassl-3729	381	25	contributions	contribution	NOUN
hassl-3729	381	26	and	and	CCONJ
hassl-3729	381	27	provides	provide	VERB
hassl-3729	381	28	insightful	insightful	ADJ
hassl-3729	381	29	information	information	NOUN
hassl-3729	381	30	.	.	PUNCT
hassl-3729	382	1	the	the	DET
hassl-3729	382	2	empirical	empirical	ADJ
hassl-3729	382	3	information	information	NOUN
hassl-3729	382	4	used	use	VERB
hassl-3729	382	5	in	in	ADP
hassl-3729	382	6	this	this	DET
hassl-3729	382	7	study	study	NOUN
hassl-3729	382	8	was	be	AUX
hassl-3729	382	9	provided	provide	VERB
hassl-3729	382	10	by	by	ADP
hassl-3729	382	11	the	the	DET
hassl-3729	382	12	public	public	ADJ
hassl-3729	382	13	sector	sector	NOUN
hassl-3729	382	14	.	.	PUNCT
hassl-3729	383	1	future	future	ADJ
hassl-3729	383	2	studies	study	NOUN
hassl-3729	383	3	may	may	AUX
hassl-3729	383	4	study	study	VERB
hassl-3729	383	5	the	the	DET
hassl-3729	383	6	link	link	NOUN
hassl-3729	383	7	in	in	ADP
hassl-3729	383	8	various	various	ADJ
hassl-3729	383	9	industrial	industrial	ADJ
hassl-3729	383	10	contexts	contexts	NOUN
hassl-3729	383	11	.	.	PUNCT
hassl-3729	384	1	it	it	PRON
hassl-3729	384	2	's	be	AUX
hassl-3729	384	3	possible	possible	ADJ
hassl-3729	384	4	that	that	SCONJ
hassl-3729	384	5	subsequent	subsequent	ADJ
hassl-3729	384	6	researchers	researcher	NOUN
hassl-3729	384	7	will	will	AUX
hassl-3729	384	8	decide	decide	VERB
hassl-3729	384	9	to	to	PART
hassl-3729	384	10	carry	carry	VERB
hassl-3729	384	11	out	out	ADP
hassl-3729	384	12	comparable	comparable	ADJ
hassl-3729	384	13	investigations	investigation	NOUN
hassl-3729	384	14	in	in	ADP
hassl-3729	384	15	many	many	ADJ
hassl-3729	384	16	other	other	ADJ
hassl-3729	384	17	developing	develop	VERB
hassl-3729	384	18	countries	country	NOUN
hassl-3729	384	19	in	in	ADP
hassl-3729	384	20	order	order	NOUN
hassl-3729	384	21	to	to	PART
hassl-3729	384	22	contrast	contrast	VERB
hassl-3729	384	23	and	and	CCONJ
hassl-3729	384	24	compare	compare	VERB
hassl-3729	384	25	the	the	DET
hassl-3729	384	26	findings	finding	NOUN
hassl-3729	384	27	.	.	PUNCT
hassl-3729	385	1	last	last	ADJ
hassl-3729	385	2	but	but	CCONJ
hassl-3729	385	3	not	not	PART
hassl-3729	385	4	least	least	ADJ
hassl-3729	385	5	,	,	PUNCT
hassl-3729	385	6	future	future	ADJ
hassl-3729	385	7	research	research	NOUN
hassl-3729	385	8	may	may	AUX
hassl-3729	385	9	decide	decide	VERB
hassl-3729	385	10	to	to	PART
hassl-3729	385	11	use	use	VERB
hassl-3729	385	12	a	a	DET
hassl-3729	385	13	longitudinal	longitudinal	ADJ
hassl-3729	385	14	research	research	NOUN
hassl-3729	385	15	technique	technique	NOUN
hassl-3729	385	16	to	to	PART
hassl-3729	385	17	perform	perform	VERB
hassl-3729	385	18	the	the	DET
hassl-3729	385	19	research	research	NOUN
hassl-3729	385	20	in	in	ADP
hassl-3729	385	21	order	order	NOUN
hassl-3729	385	22	to	to	PART
hassl-3729	385	23	identify	identify	VERB
hassl-3729	385	24	dynamic	dynamic	ADJ
hassl-3729	385	25	changes	change	NOUN
hassl-3729	385	26	in	in	ADP
hassl-3729	385	27	the	the	DET
hassl-3729	385	28	connections	connection	NOUN
hassl-3729	385	29	between	between	ADP
hassl-3729	385	30	variables	variable	NOUN
hassl-3729	385	31	over	over	ADP
hassl-3729	385	32	time	time	NOUN
hassl-3729	385	33	.	.	PUNCT
hassl-3729	386	1	this	this	PRON
hassl-3729	386	2	would	would	AUX
hassl-3729	386	3	validate	validate	VERB
hassl-3729	386	4	the	the	DET
hassl-3729	386	5	findings	finding	NOUN
hassl-3729	386	6	of	of	ADP
hassl-3729	386	7	this	this	DET
hassl-3729	386	8	study	study	NOUN
hassl-3729	386	9	.	.	PUNCT
hassl-3729	387	1	funding	funding	NOUN
hassl-3729	387	2	:	:	PUNCT
hassl-3729	387	3	the	the	DET
hassl-3729	387	4	authors	author	NOUN
hassl-3729	387	5	extend	extend	VERB
hassl-3729	387	6	their	their	PRON
hassl-3729	387	7	appreciation	appreciation	NOUN
hassl-3729	387	8	to	to	ADP
hassl-3729	387	9	the	the	DET
hassl-3729	387	10	deanship	deanship	NOUN
hassl-3729	387	11	of	of	ADP
hassl-3729	387	12	scientific	scientific	ADJ
hassl-3729	387	13	research	research	NOUN
hassl-3729	387	14	at	at	ADP
hassl-3729	387	15	king	king	PROPN
hassl-3729	387	16	khalid	khalid	PROPN
hassl-3729	387	17	university	university	PROPN
hassl-3729	387	18	for	for	ADP
hassl-3729	387	19	funding	fund	VERB
hassl-3729	387	20	this	this	DET
hassl-3729	387	21	work	work	NOUN
hassl-3729	387	22	through	through	ADP
hassl-3729	387	23	a	a	DET
hassl-3729	387	24	large	large	ADJ
hassl-3729	387	25	group	group	NOUN
hassl-3729	387	26	’s	’s	PART
hassl-3729	387	27	project	project	NOUN
hassl-3729	387	28	under	under	ADP
hassl-3729	387	29	grant	grant	NOUN
hassl-3729	387	30	number	number	NOUN
hassl-3729	387	31	(	(	PUNCT
hassl-3729	387	32	rgp.2/319/44	rgp.2/319/44	NOUN
hassl-3729	387	33	)	)	PUNCT
hassl-3729	387	34	.	.	PUNCT
hassl-3729	388	1	institutional	institutional	ADJ
hassl-3729	388	2	review	review	PROPN
hassl-3729	388	3	board	board	NOUN
hassl-3729	388	4	statement	statement	NOUN
hassl-3729	388	5	:	:	PUNCT
hassl-3729	388	6	not	not	PART
hassl-3729	388	7	applicable	applicable	ADJ
hassl-3729	388	8	.	.	PUNCT
hassl-3729	389	1	moreover	moreover	ADV
hassl-3729	389	2	,	,	PUNCT
hassl-3729	389	3	the	the	DET
hassl-3729	389	4	goal	goal	NOUN
hassl-3729	389	5	is	be	AUX
hassl-3729	389	6	to	to	PART
hassl-3729	389	7	enhance	enhance	VERB
hassl-3729	389	8	professional	professional	ADJ
hassl-3729	389	9	and	and	CCONJ
hassl-3729	389	10	academic	academic	ADJ
hassl-3729	389	11	practices	practice	NOUN
hassl-3729	389	12	without	without	ADP
hassl-3729	389	13	undue	undue	ADJ
hassl-3729	389	14	burden	burden	NOUN
hassl-3729	389	15	on	on	ADP
hassl-3729	389	16	participants	participant	NOUN
hassl-3729	389	17	.	.	PUNCT
hassl-3729	390	1	transparency	transparency	NOUN
hassl-3729	390	2	:	:	PUNCT
hassl-3729	390	3	the	the	DET
hassl-3729	390	4	authors	author	NOUN
hassl-3729	390	5	state	state	VERB
hassl-3729	390	6	that	that	SCONJ
hassl-3729	390	7	the	the	DET
hassl-3729	390	8	manuscript	manuscript	NOUN
hassl-3729	390	9	is	be	AUX
hassl-3729	390	10	honest	honest	ADJ
hassl-3729	390	11	,	,	PUNCT
hassl-3729	390	12	truthful	truthful	ADJ
hassl-3729	390	13	,	,	PUNCT
hassl-3729	390	14	and	and	CCONJ
hassl-3729	390	15	transparent	transparent	ADJ
hassl-3729	390	16	,	,	PUNCT
hassl-3729	390	17	that	that	SCONJ
hassl-3729	390	18	no	no	DET
hassl-3729	390	19	key	key	ADJ
hassl-3729	390	20	aspects	aspect	NOUN
hassl-3729	390	21	of	of	ADP
hassl-3729	390	22	the	the	DET
hassl-3729	390	23	investigation	investigation	NOUN
hassl-3729	390	24	have	have	AUX
hassl-3729	390	25	been	be	AUX
hassl-3729	390	26	omitted	omit	VERB
hassl-3729	390	27	,	,	PUNCT
hassl-3729	390	28	and	and	CCONJ
hassl-3729	390	29	that	that	SCONJ
hassl-3729	390	30	any	any	DET
hassl-3729	390	31	differences	difference	NOUN
hassl-3729	390	32	from	from	ADP
hassl-3729	390	33	the	the	DET
hassl-3729	390	34	study	study	NOUN
hassl-3729	390	35	as	as	SCONJ
hassl-3729	390	36	planned	plan	VERB
hassl-3729	390	37	have	have	AUX
hassl-3729	390	38	been	be	AUX
hassl-3729	390	39	clarified	clarify	VERB
hassl-3729	390	40	.	.	PUNCT
hassl-3729	391	1	this	this	DET
hassl-3729	391	2	study	study	NOUN
hassl-3729	391	3	followed	follow	VERB
hassl-3729	391	4	all	all	PRON
hassl-3729	391	5	writing	write	VERB
hassl-3729	391	6	ethics	ethic	NOUN
hassl-3729	391	7	.	.	PUNCT
hassl-3729	392	1	competing	compete	VERB
hassl-3729	392	2	interests	interest	NOUN
hassl-3729	392	3	:	:	PUNCT
hassl-3729	392	4	the	the	DET
hassl-3729	392	5	authors	author	NOUN
hassl-3729	392	6	declare	declare	VERB
hassl-3729	392	7	that	that	SCONJ
hassl-3729	392	8	they	they	PRON
hassl-3729	392	9	have	have	VERB
hassl-3729	392	10	no	no	DET
hassl-3729	392	11	competing	compete	VERB
hassl-3729	392	12	interests	interest	NOUN
hassl-3729	392	13	.	.	PUNCT
hassl-3729	393	1	authors	author	NOUN
hassl-3729	393	2	’	'	PUNCT
hassl-3729	393	3	contributions	contribution	NOUN
hassl-3729	393	4	:	:	PUNCT
hassl-3729	393	5	conceptualization	conceptualization	NOUN
hassl-3729	393	6	,	,	PUNCT
hassl-3729	393	7	writing	writing	NOUN
hassl-3729	393	8	—	—	PUNCT
hassl-3729	393	9	original	original	ADJ
hassl-3729	393	10	draft	draft	NOUN
hassl-3729	393	11	preparation	preparation	NOUN
hassl-3729	393	12	,	,	PUNCT
hassl-3729	393	13	e.m.a	e.m.a	NOUN
hassl-3729	393	14	.	.	PUNCT
hassl-3729	393	15	and	and	CCONJ
hassl-3729	393	16	m.a.a	m.a.a	PROPN
hassl-3729	393	17	.	.	PUNCT
hassl-3729	393	18	;	;	PUNCT
hassl-3729	393	19	methodology	methodology	NOUN
hassl-3729	393	20	,	,	PUNCT
hassl-3729	393	21	software	software	NOUN
hassl-3729	393	22	,	,	PUNCT
hassl-3729	393	23	formal	formal	ADJ
hassl-3729	393	24	analysis	analysis	NOUN
hassl-3729	393	25	,	,	PUNCT
hassl-3729	393	26	e.m.a	e.m.a	NOUN
hassl-3729	393	27	.	.	PUNCT
hassl-3729	393	28	and	and	CCONJ
hassl-3729	393	29	h.s.a	h.s.a	PROPN
hassl-3729	393	30	.	.	PUNCT
hassl-3729	393	31	;	;	PUNCT
hassl-3729	393	32	validation	validation	NOUN
hassl-3729	393	33	,	,	PUNCT
hassl-3729	393	34	a.a	a.a	PROPN
hassl-3729	393	35	.	.	PROPN
hassl-3729	393	36	and	and	CCONJ
hassl-3729	393	37	a.m.o	a.m.o	PROPN
hassl-3729	393	38	.	.	PUNCT
hassl-3729	393	39	;	;	PUNCT
hassl-3729	393	40	investigation	investigation	NOUN
hassl-3729	393	41	,	,	PUNCT
hassl-3729	393	42	writing	write	VERB
hassl-3729	393	43	review	review	NOUN
hassl-3729	393	44	and	and	CCONJ
hassl-3729	393	45	editing	editing	NOUN
hassl-3729	393	46	,	,	PUNCT
hassl-3729	393	47	a.a	a.a	PROPN
hassl-3729	393	48	.	.	PROPN
hassl-3729	393	49	,	,	PUNCT
hassl-3729	393	50	t.k.i	t.k.i	PROPN
hassl-3729	393	51	.	.	PUNCT
hassl-3729	394	1	and	and	CCONJ
hassl-3729	394	2	a.m.o	a.m.o	PROPN
hassl-3729	394	3	.	.	PUNCT
hassl-3729	394	4	;	;	PUNCT
hassl-3729	394	5	resources	resource	NOUN
hassl-3729	394	6	,	,	PUNCT
hassl-3729	394	7	data	datum	NOUN
hassl-3729	394	8	curation	curation	NOUN
hassl-3729	394	9	,	,	PUNCT
hassl-3729	394	10	e.m.a	e.m.a	NOUN
hassl-3729	394	11	.	.	PUNCT
hassl-3729	394	12	and	and	CCONJ
hassl-3729	394	13	t.k.i	t.k.i	VERB
hassl-3729	394	14	.	.	PUNCT
hassl-3729	394	15	;	;	PUNCT
hassl-3729	395	1	visualization	visualization	NOUN
hassl-3729	395	2	,	,	PUNCT
hassl-3729	395	3	supervision	supervision	NOUN
hassl-3729	395	4	,	,	PUNCT
hassl-3729	395	5	e.m.a	e.m.a	NOUN
hassl-3729	395	6	.	.	PROPN
hassl-3729	395	7	,	,	PUNCT
hassl-3729	395	8	a.a	a.a	PROPN
hassl-3729	395	9	.	.	PROPN
hassl-3729	395	10	and	and	CCONJ
hassl-3729	395	11	a.m.o	a.m.o	PROPN
hassl-3729	395	12	.	.	PUNCT
hassl-3729	395	13	;	;	PUNCT
hassl-3729	395	14	project	project	NOUN
hassl-3729	395	15	administration	administration	NOUN
hassl-3729	395	16	,	,	PUNCT
hassl-3729	395	17	funding	funding	NOUN
hassl-3729	395	18	acquisition	acquisition	NOUN
hassl-3729	395	19	,	,	PUNCT
hassl-3729	395	20	e.m.a	e.m.a	NOUN
hassl-3729	395	21	.	.	PUNCT
hassl-3729	396	1	all	all	DET
hassl-3729	396	2	authors	author	NOUN
hassl-3729	396	3	have	have	AUX
hassl-3729	396	4	read	read	VERB
hassl-3729	396	5	and	and	CCONJ
hassl-3729	396	6	agreed	agree	VERB
hassl-3729	396	7	to	to	ADP
hassl-3729	396	8	the	the	DET
hassl-3729	396	9	published	publish	VERB
hassl-3729	396	10	version	version	NOUN
hassl-3729	396	11	of	of	ADP
hassl-3729	396	12	the	the	DET
hassl-3729	396	13	manuscript	manuscript	NOUN
hassl-3729	396	14	.	.	PUNCT
hassl-3729	397	1	references	reference	NOUN
hassl-3729	397	2	abu	abu	PROPN
hassl-3729	397	3	-	-	PUNCT
hassl-3729	397	4	risheh	risheh	PROPN
hassl-3729	397	5	,	,	PUNCT
hassl-3729	397	6	k.	k.	PROPN
hassl-3729	397	7	e.	e.	PROPN
hassl-3729	397	8	,	,	PUNCT
hassl-3729	397	9	&	&	CCONJ
hassl-3729	397	10	al	al	PROPN
hassl-3729	397	11	-	-	PUNCT
hassl-3729	397	12	sa’eed	sa’eed	NOUN
hassl-3729	397	13	,	,	PUNCT
hassl-3729	397	14	m.	m.	NOUN
hassl-3729	397	15	a.	a.	NOUN
hassl-3729	397	16	(	(	PUNCT
hassl-3729	397	17	2012	2012	NUM
hassl-3729	397	18	)	)	PUNCT
hassl-3729	397	19	.	.	PUNCT
hassl-3729	398	1	the	the	DET
hassl-3729	398	2	impact	impact	NOUN
hassl-3729	398	3	of	of	ADP
hassl-3729	398	4	good	good	ADJ
hassl-3729	398	5	corporate	corporate	ADJ
hassl-3729	398	6	governance	governance	NOUN
hassl-3729	398	7	practices	practice	NOUN
hassl-3729	398	8	on	on	ADP
hassl-3729	398	9	financial	financial	ADJ
hassl-3729	398	10	reporting	reporting	NOUN
hassl-3729	398	11	quality	quality	NOUN
hassl-3729	398	12	:	:	PUNCT
hassl-3729	398	13	empirical	empirical	ADJ
hassl-3729	398	14	evidence	evidence	NOUN
hassl-3729	398	15	from	from	ADP
hassl-3729	398	16	jordanian	jordanian	ADJ
hassl-3729	398	17	listed	list	VERB
hassl-3729	398	18	companies	company	NOUN
hassl-3729	398	19	.	.	PUNCT
hassl-3729	399	1	corporate	corporate	ADJ
hassl-3729	399	2	ownership	ownership	NOUN
hassl-3729	399	3	and	and	CCONJ
hassl-3729	399	4	control	control	NOUN
hassl-3729	399	5	,	,	PUNCT
hassl-3729	399	6	9(4	9(4	NOUN
hassl-3729	399	7	-	-	PUNCT
hassl-3729	399	8	1	1	NUM
hassl-3729	399	9	)	)	PUNCT
hassl-3729	399	10	,	,	PUNCT
hassl-3729	399	11	178	178	NUM
hassl-3729	399	12	-	-	SYM
hassl-3729	399	13	186	186	NUM
hassl-3729	399	14	.	.	PUNCT
hassl-3729	400	1	https://doi.org/10.22495/cocv9i4c1art4	https://doi.org/10.22495/cocv9i4c1art4	PROPN
hassl-3729	400	2	agyei	agyei	PROPN
hassl-3729	400	3	-	-	PUNCT
hassl-3729	400	4	mensah	mensah	PROPN
hassl-3729	400	5	,	,	PUNCT
hassl-3729	400	6	b.	b.	PROPN
hassl-3729	400	7	k.	k.	PROPN
hassl-3729	400	8	(	(	PUNCT
hassl-3729	400	9	2022	2022	NUM
hassl-3729	400	10	)	)	PUNCT
hassl-3729	400	11	.	.	PUNCT
hassl-3729	401	1	impact	impact	NOUN
hassl-3729	401	2	of	of	ADP
hassl-3729	401	3	audit	audit	NOUN
hassl-3729	401	4	committee	committee	NOUN
hassl-3729	401	5	attributes	attribute	VERB
hassl-3729	401	6	on	on	ADP
hassl-3729	401	7	financial	financial	ADJ
hassl-3729	401	8	reporting	reporting	NOUN
hassl-3729	401	9	quality	quality	NOUN
hassl-3729	401	10	and	and	CCONJ
hassl-3729	401	11	timeliness	timeliness	NOUN
hassl-3729	401	12	:	:	PUNCT
hassl-3729	401	13	an	an	DET
hassl-3729	401	14	empirical	empirical	ADJ
hassl-3729	401	15	study	study	NOUN
hassl-3729	401	16	.	.	PUNCT
hassl-3729	402	1	afro	afro	NOUN
hassl-3729	402	2	-	-	PUNCT
hassl-3729	402	3	asian	asian	ADJ
hassl-3729	402	4	journal	journal	NOUN
hassl-3729	402	5	of	of	ADP
hassl-3729	402	6	finance	finance	NOUN
hassl-3729	402	7	and	and	CCONJ
hassl-3729	402	8	accounting	accounting	NOUN
hassl-3729	402	9	,	,	PUNCT
hassl-3729	402	10	12(1	12(1	NUM
hassl-3729	402	11	)	)	PUNCT
hassl-3729	402	12	,	,	PUNCT
hassl-3729	402	13	82	82	NUM
hassl-3729	402	14	-	-	SYM
hassl-3729	402	15	104	104	NUM
hassl-3729	402	16	.	.	PUNCT
hassl-3729	403	1	https://doi.org/10.1504/aajfa.2022.121754	https://doi.org/10.1504/aajfa.2022.121754	PROPN
hassl-3729	403	2	al	al	PROPN
hassl-3729	403	3	-	-	PUNCT
hassl-3729	403	4	matari	matari	NOUN
hassl-3729	403	5	,	,	PUNCT
hassl-3729	403	6	e.	e.	PROPN
hassl-3729	403	7	m.	m.	PROPN
hassl-3729	403	8	(	(	PUNCT
hassl-3729	403	9	2022	2022	NUM
hassl-3729	403	10	)	)	PUNCT
hassl-3729	403	11	.	.	PUNCT
hassl-3729	404	1	do	do	VERB
hassl-3729	404	2	corporate	corporate	ADJ
hassl-3729	404	3	governance	governance	NOUN
hassl-3729	404	4	and	and	CCONJ
hassl-3729	404	5	top	top	ADJ
hassl-3729	404	6	management	management	NOUN
hassl-3729	404	7	team	team	NOUN
hassl-3729	404	8	diversity	diversity	NOUN
hassl-3729	404	9	have	have	VERB
hassl-3729	404	10	a	a	DET
hassl-3729	404	11	financial	financial	ADJ
hassl-3729	404	12	impact	impact	NOUN
hassl-3729	404	13	among	among	ADP
hassl-3729	404	14	financial	financial	ADJ
hassl-3729	404	15	sector	sector	NOUN
hassl-3729	404	16	?	?	PUNCT
hassl-3729	405	1	a	a	DET
hassl-3729	405	2	further	further	ADJ
hassl-3729	405	3	analysis	analysis	NOUN
hassl-3729	405	4	.	.	PUNCT
hassl-3729	406	1	cogent	cogent	NOUN
hassl-3729	406	2	business	business	PROPN
hassl-3729	406	3	&	&	CCONJ
hassl-3729	406	4	management	management	PROPN
hassl-3729	406	5	,	,	PUNCT
hassl-3729	406	6	9(1	9(1	NUM
hassl-3729	406	7	)	)	PUNCT
hassl-3729	406	8	,	,	PUNCT
hassl-3729	406	9	2141093	2141093	NUM
hassl-3729	406	10	.	.	PUNCT
hassl-3729	407	1	https://doi.org/10.1080/23311975.2022.2141093	https://doi.org/10.1080/23311975.2022.2141093	PROPN
hassl-3729	407	2	al	al	PROPN
hassl-3729	407	3	-	-	PUNCT
hassl-3729	407	4	matari	matari	PROPN
hassl-3729	407	5	,	,	PUNCT
hassl-3729	407	6	e.	e.	PROPN
hassl-3729	407	7	m.	m.	PROPN
hassl-3729	407	8	,	,	PUNCT
hassl-3729	407	9	al	al	PROPN
hassl-3729	407	10	-	-	PUNCT
hassl-3729	407	11	swidi	swidi	PROPN
hassl-3729	407	12	,	,	PUNCT
hassl-3729	407	13	a.	a.	PROPN
hassl-3729	407	14	k.	k.	PROPN
hassl-3729	407	15	,	,	PUNCT
hassl-3729	407	16	&	&	CCONJ
hassl-3729	407	17	fadzil	fadzil	PROPN
hassl-3729	407	18	,	,	PUNCT
hassl-3729	407	19	f.	f.	PROPN
hassl-3729	407	20	h.	h.	PROPN
hassl-3729	407	21	b.	b.	PROPN
hassl-3729	407	22	(	(	PUNCT
hassl-3729	407	23	2014	2014	NUM
hassl-3729	407	24	)	)	PUNCT
hassl-3729	407	25	.	.	PUNCT
hassl-3729	408	1	audit	audit	NOUN
hassl-3729	408	2	committee	committee	NOUN
hassl-3729	408	3	characteristics	characteristic	NOUN
hassl-3729	408	4	and	and	CCONJ
hassl-3729	408	5	executive	executive	ADJ
hassl-3729	408	6	committee	committee	NOUN
hassl-3729	408	7	characteristics	characteristic	NOUN
hassl-3729	408	8	and	and	CCONJ
hassl-3729	408	9	firm	firm	ADJ
hassl-3729	408	10	performance	performance	NOUN
hassl-3729	408	11	in	in	ADP
hassl-3729	408	12	oman	oman	NOUN
hassl-3729	408	13	:	:	PUNCT
hassl-3729	408	14	empirical	empirical	ADJ
hassl-3729	408	15	study	study	NOUN
hassl-3729	408	16	.	.	PUNCT
hassl-3729	409	1	asian	asian	ADJ
hassl-3729	409	2	social	social	ADJ
hassl-3729	409	3	science	science	NOUN
hassl-3729	409	4	,	,	PUNCT
hassl-3729	409	5	10(12	10(12	NUM
hassl-3729	409	6	)	)	PUNCT
hassl-3729	409	7	,	,	PUNCT
hassl-3729	409	8	98	98	NUM
hassl-3729	409	9	.	.	PUNCT
hassl-3729	410	1	https://doi.org/10.5539/ass.v10n12p98	https://doi.org/10.5539/ass.v10n12p98	PROPN
hassl-3729	410	2	al	al	PROPN
hassl-3729	410	3	-	-	PUNCT
hassl-3729	410	4	matari	matari	PROPN
hassl-3729	410	5	,	,	PUNCT
hassl-3729	410	6	e.	e.	PROPN
hassl-3729	410	7	m.	m.	PROPN
hassl-3729	410	8	,	,	PUNCT
hassl-3729	410	9	mgammal	mgammal	NOUN
hassl-3729	410	10	,	,	PUNCT
hassl-3729	410	11	m.	m.	PROPN
hassl-3729	410	12	h.	h.	PROPN
hassl-3729	410	13	,	,	PUNCT
hassl-3729	410	14	alosaimi	alosaimi	PROPN
hassl-3729	410	15	,	,	PUNCT
hassl-3729	410	16	m.	m.	PROPN
hassl-3729	410	17	h.	h.	PROPN
hassl-3729	410	18	,	,	PUNCT
hassl-3729	410	19	alruwaili	alruwaili	NOUN
hassl-3729	410	20	,	,	PUNCT
hassl-3729	410	21	t.	t.	PROPN
hassl-3729	410	22	f.	f.	PROPN
hassl-3729	410	23	,	,	PUNCT
hassl-3729	410	24	&	&	CCONJ
hassl-3729	410	25	al	al	PROPN
hassl-3729	410	26	-	-	PUNCT
hassl-3729	410	27	bogami	bogami	PROPN
hassl-3729	410	28	,	,	PUNCT
hassl-3729	410	29	s.	s.	PROPN
hassl-3729	410	30	(	(	PUNCT
hassl-3729	410	31	2022	2022	NUM
hassl-3729	410	32	)	)	PUNCT
hassl-3729	410	33	.	.	PUNCT
hassl-3729	411	1	fintech	fintech	NOUN
hassl-3729	411	2	,	,	PUNCT
hassl-3729	411	3	board	board	NOUN
hassl-3729	411	4	of	of	ADP
hassl-3729	411	5	directors	director	NOUN
hassl-3729	411	6	and	and	CCONJ
hassl-3729	411	7	corporate	corporate	ADJ
hassl-3729	411	8	performance	performance	NOUN
hassl-3729	411	9	in	in	ADP
hassl-3729	411	10	saudi	saudi	PROPN
hassl-3729	411	11	arabia	arabia	PROPN
hassl-3729	411	12	financial	financial	ADJ
hassl-3729	411	13	sector	sector	NOUN
hassl-3729	411	14	:	:	PUNCT
hassl-3729	411	15	empirical	empirical	ADJ
hassl-3729	411	16	study	study	NOUN
hassl-3729	411	17	.	.	PUNCT
hassl-3729	412	1	sustainability	sustainability	NOUN
hassl-3729	412	2	,	,	PUNCT
hassl-3729	412	3	14(17	14(17	NUM
hassl-3729	412	4	)	)	PUNCT
hassl-3729	412	5	,	,	PUNCT
hassl-3729	412	6	10750	10750	NUM
hassl-3729	412	7	.	.	PUNCT
hassl-3729	413	1	https://doi.org/10.3390/su141710750	https://doi.org/10.3390/su141710750	NUM
hassl-3729	413	2	al	al	PROPN
hassl-3729	413	3	-	-	PUNCT
hassl-3729	413	4	matari	matari	NOUN
hassl-3729	413	5	,	,	PUNCT
hassl-3729	413	6	y.	y.	PROPN
hassl-3729	413	7	a.	a.	PROPN
hassl-3729	413	8	,	,	PUNCT
hassl-3729	413	9	al	al	PROPN
hassl-3729	413	10	-	-	PUNCT
hassl-3729	413	11	swidi	swidi	PROPN
hassl-3729	413	12	,	,	PUNCT
hassl-3729	413	13	a.	a.	PROPN
hassl-3729	413	14	k.	k.	PROPN
hassl-3729	413	15	,	,	PUNCT
hassl-3729	413	16	fadzil	fadzil	PROPN
hassl-3729	413	17	,	,	PUNCT
hassl-3729	413	18	f.	f.	PROPN
hassl-3729	413	19	h.	h.	PROPN
hassl-3729	413	20	b.	b.	PROPN
hassl-3729	413	21	h.	h.	PROPN
hassl-3729	413	22	,	,	PUNCT
hassl-3729	413	23	&	&	CCONJ
hassl-3729	413	24	al	al	PROPN
hassl-3729	413	25	-	-	PUNCT
hassl-3729	413	26	matari	matari	PROPN
hassl-3729	413	27	,	,	PUNCT
hassl-3729	413	28	e.	e.	PROPN
hassl-3729	413	29	m.	m.	PROPN
hassl-3729	413	30	(	(	PUNCT
hassl-3729	413	31	2012	2012	NUM
hassl-3729	413	32	)	)	PUNCT
hassl-3729	413	33	.	.	PUNCT
hassl-3729	414	1	board	board	NOUN
hassl-3729	414	2	of	of	ADP
hassl-3729	414	3	directors	director	NOUN
hassl-3729	414	4	,	,	PUNCT
hassl-3729	414	5	audit	audit	NOUN
hassl-3729	414	6	committee	committee	NOUN
hassl-3729	414	7	characteristics	characteristic	NOUN
hassl-3729	414	8	and	and	CCONJ
hassl-3729	414	9	the	the	DET
hassl-3729	414	10	performance	performance	NOUN
hassl-3729	414	11	of	of	ADP
hassl-3729	414	12	saudi	saudi	PROPN
hassl-3729	414	13	arabia	arabia	PROPN
hassl-3729	414	14	listed	list	VERB
hassl-3729	414	15	companies	company	NOUN
hassl-3729	414	16	.	.	PUNCT
hassl-3729	415	1	international	international	ADJ
hassl-3729	415	2	review	review	NOUN
hassl-3729	415	3	of	of	ADP
hassl-3729	415	4	management	management	NOUN
hassl-3729	415	5	and	and	CCONJ
hassl-3729	415	6	marketing	marketing	NOUN
hassl-3729	415	7	,	,	PUNCT
hassl-3729	415	8	2(4	2(4	NUM
hassl-3729	415	9	)	)	PUNCT
hassl-3729	415	10	,	,	PUNCT
hassl-3729	415	11	241	241	PROPN
hassl-3729	415	12	-	-	SYM
hassl-3729	415	13	251	251	NUM
hassl-3729	415	14	.	.	PUNCT
hassl-3729	416	1	alzeban	alzeban	NOUN
hassl-3729	416	2	,	,	PUNCT
hassl-3729	416	3	a.	a.	NOUN
hassl-3729	416	4	(	(	PUNCT
hassl-3729	416	5	2020	2020	NUM
hassl-3729	416	6	)	)	PUNCT
hassl-3729	416	7	.	.	PUNCT
hassl-3729	417	1	the	the	DET
hassl-3729	417	2	impact	impact	NOUN
hassl-3729	417	3	of	of	ADP
hassl-3729	417	4	audit	audit	NOUN
hassl-3729	417	5	committee	committee	NOUN
hassl-3729	417	6	,	,	PUNCT
hassl-3729	417	7	ceo	ceo	NOUN
hassl-3729	417	8	,	,	PUNCT
hassl-3729	417	9	and	and	CCONJ
hassl-3729	417	10	external	external	ADJ
hassl-3729	417	11	auditor	auditor	NOUN
hassl-3729	417	12	quality	quality	NOUN
hassl-3729	417	13	on	on	ADP
hassl-3729	417	14	the	the	DET
hassl-3729	417	15	quality	quality	NOUN
hassl-3729	417	16	of	of	ADP
hassl-3729	417	17	financial	financial	ADJ
hassl-3729	417	18	reporting	reporting	NOUN
hassl-3729	417	19	.	.	PUNCT
hassl-3729	418	1	corporate	corporate	ADJ
hassl-3729	418	2	governance	governance	NOUN
hassl-3729	418	3	:	:	PUNCT
hassl-3729	418	4	the	the	DET
hassl-3729	418	5	international	international	ADJ
hassl-3729	418	6	journal	journal	NOUN
hassl-3729	418	7	of	of	ADP
hassl-3729	418	8	business	business	NOUN
hassl-3729	418	9	in	in	ADP
hassl-3729	418	10	society	society	NOUN
hassl-3729	418	11	,	,	PUNCT
hassl-3729	418	12	20	20	NUM
hassl-3729	418	13	(	(	PUNCT
hassl-3729	418	14	2	2	NUM
hassl-3729	418	15	)	)	PUNCT
hassl-3729	418	16	,	,	PUNCT
hassl-3729	418	17	263	263	NUM
hassl-3729	418	18	-	-	SYM
hassl-3729	418	19	279	279	NUM
hassl-3729	418	20	.	.	PUNCT
hassl-3729	419	1	https://doi.org/10.1108/cg-072019-0204	https://doi.org/10.1108/cg-072019-0204	NOUN
hassl-3729	419	2	alzoubi	alzoubi	PROPN
hassl-3729	419	3	,	,	PUNCT
hassl-3729	419	4	e.	e.	PROPN
hassl-3729	419	5	s.	s.	PROPN
hassl-3729	419	6	s.	s.	PROPN
hassl-3729	419	7	(	(	PUNCT
hassl-3729	419	8	2014	2014	NUM
hassl-3729	419	9	)	)	PUNCT
hassl-3729	419	10	.	.	PUNCT
hassl-3729	420	1	board	board	NOUN
hassl-3729	420	2	characteristics	characteristic	NOUN
hassl-3729	420	3	and	and	CCONJ
hassl-3729	420	4	financial	financial	ADJ
hassl-3729	420	5	reporting	reporting	NOUN
hassl-3729	420	6	quality	quality	NOUN
hassl-3729	420	7	:	:	PUNCT
hassl-3729	420	8	evidence	evidence	NOUN
hassl-3729	420	9	from	from	ADP
hassl-3729	420	10	jordan	jordan	PROPN
hassl-3729	420	11	.	.	PUNCT
hassl-3729	421	1	corporate	corporate	ADJ
hassl-3729	421	2	ownership	ownership	NOUN
hassl-3729	421	3	and	and	CCONJ
hassl-3729	421	4	control	control	NOUN
hassl-3729	421	5	,	,	PUNCT
hassl-3729	421	6	11(3	11(3	NUM
hassl-3729	421	7	)	)	PUNCT
hassl-3729	421	8	,	,	PUNCT
hassl-3729	421	9	8	8	NUM
hassl-3729	421	10	-	-	SYM
hassl-3729	421	11	29	29	NUM
hassl-3729	421	12	.	.	PUNCT
hassl-3729	422	1	https://doi.org/10.22495/cocv11i3p1	https://doi.org/10.22495/cocv11i3p1	PROPN
hassl-3729	422	2	anderson	anderson	PROPN
hassl-3729	422	3	,	,	PUNCT
hassl-3729	422	4	j.	j.	PROPN
hassl-3729	422	5	c.	c.	PROPN
hassl-3729	422	6	,	,	PUNCT
hassl-3729	422	7	&	&	CCONJ
hassl-3729	422	8	gerbing	gerbing	PROPN
hassl-3729	422	9	,	,	PUNCT
hassl-3729	422	10	d.	d.	PROPN
hassl-3729	422	11	w.	w.	PROPN
hassl-3729	422	12	(	(	PUNCT
hassl-3729	422	13	1988	1988	NUM
hassl-3729	422	14	)	)	PUNCT
hassl-3729	422	15	.	.	PUNCT
hassl-3729	423	1	structural	structural	ADJ
hassl-3729	423	2	equation	equation	NOUN
hassl-3729	423	3	modeling	modeling	NOUN
hassl-3729	423	4	in	in	ADP
hassl-3729	423	5	practice	practice	NOUN
hassl-3729	423	6	:	:	PUNCT
hassl-3729	423	7	a	a	DET
hassl-3729	423	8	review	review	NOUN
hassl-3729	423	9	and	and	CCONJ
hassl-3729	423	10	recommended	recommend	VERB
hassl-3729	423	11	two	two	NUM
hassl-3729	423	12	-	-	PUNCT
hassl-3729	423	13	step	step	NOUN
hassl-3729	423	14	approach	approach	NOUN
hassl-3729	423	15	.	.	PUNCT
hassl-3729	424	1	psychological	psychological	ADJ
hassl-3729	424	2	bulletin	bulletin	NOUN
hassl-3729	424	3	,	,	PUNCT
hassl-3729	424	4	103(3	103(3	NUM
hassl-3729	424	5	)	)	PUNCT
hassl-3729	424	6	,	,	PUNCT
hassl-3729	424	7	411	411	NUM
hassl-3729	424	8	.	.	PUNCT
hassl-3729	425	1	https://doi.org/10.1037/0033-2909.103.3.411	https://doi.org/10.1037/0033-2909.103.3.411	PROPN
hassl-3729	425	2	anderson	anderson	PROPN
hassl-3729	425	3	,	,	PUNCT
hassl-3729	425	4	r.	r.	PROPN
hassl-3729	425	5	c.	c.	PROPN
hassl-3729	425	6	,	,	PUNCT
hassl-3729	425	7	mansi	mansi	PROPN
hassl-3729	425	8	,	,	PUNCT
hassl-3729	425	9	s.	s.	PROPN
hassl-3729	425	10	a.	a.	PROPN
hassl-3729	425	11	,	,	PUNCT
hassl-3729	425	12	&	&	CCONJ
hassl-3729	425	13	reeb	reeb	PROPN
hassl-3729	425	14	,	,	PUNCT
hassl-3729	425	15	d.	d.	PROPN
hassl-3729	425	16	m.	m.	PROPN
hassl-3729	425	17	(	(	PUNCT
hassl-3729	425	18	2004	2004	NUM
hassl-3729	425	19	)	)	PUNCT
hassl-3729	425	20	.	.	PUNCT
hassl-3729	426	1	board	board	NOUN
hassl-3729	426	2	characteristics	characteristic	NOUN
hassl-3729	426	3	,	,	PUNCT
hassl-3729	426	4	accounting	accounting	NOUN
hassl-3729	426	5	report	report	NOUN
hassl-3729	426	6	integrity	integrity	NOUN
hassl-3729	426	7	,	,	PUNCT
hassl-3729	426	8	and	and	CCONJ
hassl-3729	426	9	the	the	DET
hassl-3729	426	10	cost	cost	NOUN
hassl-3729	426	11	of	of	ADP
hassl-3729	426	12	debt	debt	NOUN
hassl-3729	426	13	.	.	PUNCT
hassl-3729	427	1	journal	journal	NOUN
hassl-3729	427	2	of	of	ADP
hassl-3729	427	3	accounting	accounting	NOUN
hassl-3729	427	4	and	and	CCONJ
hassl-3729	427	5	economics	economic	NOUN
hassl-3729	427	6	,	,	PUNCT
hassl-3729	427	7	37(3	37(3	NUM
hassl-3729	427	8	)	)	PUNCT
hassl-3729	427	9	,	,	PUNCT
hassl-3729	427	10	315	315	NUM
hassl-3729	427	11	-	-	SYM
hassl-3729	427	12	342	342	NUM
hassl-3729	427	13	.	.	PUNCT
hassl-3729	428	1	https://doi.org/10.1016/j.jacceco.2004.01.004	https://doi.org/10.1016/j.jacceco.2004.01.004	PROPN
hassl-3729	428	2	https://doi.org/10.22495/cocv9i4c1art4	https://doi.org/10.22495/cocv9i4c1art4	VERB
hassl-3729	429	1	https://doi.org/10.1504/aajfa.2022.121754	https://doi.org/10.1504/aajfa.2022.121754	PROPN
hassl-3729	429	2	https://doi.org/10.1080/23311975.2022.2141093	https://doi.org/10.1080/23311975.2022.2141093	PROPN
hassl-3729	429	3	https://doi.org/10.5539/ass.v10n12p98	https://doi.org/10.5539/ass.v10n12p98	PROPN
hassl-3729	429	4	https://doi.org/10.3390/su141710750	https://doi.org/10.3390/su141710750	NUM
hassl-3729	429	5	https://doi.org/10.1108/cg-07-2019-0204	https://doi.org/10.1108/cg-07-2019-0204	PROPN
hassl-3729	429	6	https://doi.org/10.1108/cg-07-2019-0204	https://doi.org/10.1108/cg-07-2019-0204	PROPN
hassl-3729	429	7	https://doi.org/10.22495/cocv11i3p1	https://doi.org/10.22495/cocv11i3p1	NOUN
hassl-3729	429	8	https://doi.org/10.1037/0033-2909.103.3.411	https://doi.org/10.1037/0033-2909.103.3.411	PROPN
hassl-3729	429	9	https://doi.org/10.1016/j.jacceco.2004.01.004	https://doi.org/10.1016/j.jacceco.2004.01.004	PROPN
hassl-3729	429	10	humanities	humanity	NOUN
hassl-3729	429	11	and	and	CCONJ
hassl-3729	429	12	social	social	ADJ
hassl-3729	429	13	sciences	science	NOUN
hassl-3729	429	14	letters	letter	NOUN
hassl-3729	429	15	,	,	PUNCT
hassl-3729	429	16	2024	2024	NUM
hassl-3729	429	17	,	,	PUNCT
hassl-3729	429	18	12(2	12(2	NUM
hassl-3729	429	19	):	):	PUNCT
hassl-3729	429	20	345	345	NUM
hassl-3729	429	21	-	-	SYM
hassl-3729	429	22	364	364	NUM
hassl-3729	429	23	360	360	NUM
hassl-3729	429	24	©	©	PROPN
hassl-3729	429	25	2024	2024	NUM
hassl-3729	429	26	conscientia	conscientia	PROPN
hassl-3729	429	27	beam	beam	PROPN
hassl-3729	429	28	.	.	PUNCT
hassl-3729	430	1	all	all	DET
hassl-3729	430	2	rights	right	NOUN
hassl-3729	430	3	reserved	reserve	VERB
hassl-3729	430	4	.	.	PUNCT
hassl-3729	431	1	arcas	arcas	NOUN
hassl-3729	431	2	-	-	PUNCT
hassl-3729	431	3	pellicer	pellicer	NOUN
hassl-3729	431	4	,	,	PUNCT
hassl-3729	431	5	m.-j	m.-j	PROPN
hassl-3729	431	6	.	.	PROPN
hassl-3729	431	7	,	,	PUNCT
hassl-3729	431	8	pina	pina	NOUN
hassl-3729	431	9	,	,	PUNCT
hassl-3729	431	10	v.	v.	PROPN
hassl-3729	431	11	,	,	PUNCT
hassl-3729	431	12	&	&	CCONJ
hassl-3729	431	13	torres	torre	NOUN
hassl-3729	431	14	,	,	PUNCT
hassl-3729	431	15	l.	l.	PROPN
hassl-3729	431	16	(	(	PUNCT
hassl-3729	431	17	2022	2022	NUM
hassl-3729	431	18	)	)	PUNCT
hassl-3729	431	19	.	.	PUNCT
hassl-3729	432	1	corporate	corporate	ADJ
hassl-3729	432	2	governance	governance	NOUN
hassl-3729	432	3	and	and	CCONJ
hassl-3729	432	4	reliability	reliability	NOUN
hassl-3729	432	5	of	of	ADP
hassl-3729	432	6	financial	financial	ADJ
hassl-3729	432	7	reporting	reporting	NOUN
hassl-3729	432	8	in	in	ADP
hassl-3729	432	9	central	central	ADJ
hassl-3729	432	10	government	government	NOUN
hassl-3729	432	11	agencies	agency	NOUN
hassl-3729	432	12	:	:	PUNCT
hassl-3729	432	13	corporate	corporate	ADJ
hassl-3729	432	14	governance	governance	NOUN
hassl-3729	432	15	and	and	CCONJ
hassl-3729	432	16	reliability	reliability	NOUN
hassl-3729	432	17	of	of	ADP
hassl-3729	432	18	financial	financial	ADJ
hassl-3729	432	19	reporting	reporting	NOUN
hassl-3729	432	20	in	in	ADP
hassl-3729	432	21	state	state	NOUN
hassl-3729	432	22	government	government	NOUN
hassl-3729	432	23	agencies	agency	NOUN
hassl-3729	432	24	.	.	PUNCT
hassl-3729	433	1	revista	revista	PROPN
hassl-3729	433	2	de	de	PROPN
hassl-3729	433	3	contabilidad	contabilidad	PROPN
hassl-3729	433	4	-	-	PROPN
hassl-3729	433	5	spanish	spanish	ADJ
hassl-3729	433	6	accounting	accounting	NOUN
hassl-3729	433	7	review	review	NOUN
hassl-3729	433	8	,	,	PUNCT
hassl-3729	433	9	25(1	25(1	NUM
hassl-3729	433	10	)	)	PUNCT
hassl-3729	433	11	,	,	PUNCT
hassl-3729	433	12	76	76	NUM
hassl-3729	433	13	-	-	SYM
hassl-3729	433	14	88	88	NUM
hassl-3729	433	15	.	.	PUNCT
hassl-3729	434	1	https://doi.org/10.6018/rcsar.401651	https://doi.org/10.6018/rcsar.401651	PROPN
hassl-3729	434	2	arvidsson	arvidsson	PROPN
hassl-3729	434	3	,	,	PUNCT
hassl-3729	434	4	s.	s.	PROPN
hassl-3729	434	5	(	(	PUNCT
hassl-3729	434	6	2011	2011	NUM
hassl-3729	434	7	)	)	PUNCT
hassl-3729	434	8	.	.	PUNCT
hassl-3729	435	1	disclosure	disclosure	NOUN
hassl-3729	435	2	of	of	ADP
hassl-3729	435	3	non‐financial	non‐financial	ADJ
hassl-3729	435	4	information	information	NOUN
hassl-3729	435	5	in	in	ADP
hassl-3729	435	6	the	the	DET
hassl-3729	435	7	annual	annual	ADJ
hassl-3729	435	8	report	report	NOUN
hassl-3729	435	9	:	:	PUNCT
hassl-3729	435	10	a	a	DET
hassl-3729	435	11	management‐team	management‐team	NOUN
hassl-3729	435	12	perspective	perspective	NOUN
hassl-3729	435	13	.	.	PUNCT
hassl-3729	436	1	journal	journal	PROPN
hassl-3729	436	2	of	of	ADP
hassl-3729	436	3	intellectual	intellectual	ADJ
hassl-3729	436	4	capital	capital	NOUN
hassl-3729	436	5	,	,	PUNCT
hassl-3729	436	6	12(2	12(2	NUM
hassl-3729	436	7	)	)	PUNCT
hassl-3729	436	8	,	,	PUNCT
hassl-3729	436	9	277	277	NUM
hassl-3729	436	10	-	-	SYM
hassl-3729	436	11	300	300	NUM
hassl-3729	436	12	.	.	PUNCT
hassl-3729	437	1	https://doi.org/10.1108/14691931111123421	https://doi.org/10.1108/14691931111123421	NOUN
hassl-3729	437	2	bagozzi	bagozzi	PROPN
hassl-3729	437	3	,	,	PUNCT
hassl-3729	437	4	r.	r.	PROPN
hassl-3729	437	5	p.	p.	PROPN
hassl-3729	437	6	(	(	PUNCT
hassl-3729	437	7	2011	2011	NUM
hassl-3729	437	8	)	)	PUNCT
hassl-3729	437	9	.	.	PUNCT
hassl-3729	438	1	measurement	measurement	NOUN
hassl-3729	438	2	and	and	CCONJ
hassl-3729	438	3	meaning	meaning	NOUN
hassl-3729	438	4	in	in	ADP
hassl-3729	438	5	information	information	NOUN
hassl-3729	438	6	systems	system	NOUN
hassl-3729	438	7	and	and	CCONJ
hassl-3729	438	8	organizational	organizational	ADJ
hassl-3729	438	9	research	research	NOUN
hassl-3729	438	10	:	:	PUNCT
hassl-3729	438	11	methodological	methodological	ADJ
hassl-3729	438	12	and	and	CCONJ
hassl-3729	438	13	philosophical	philosophical	ADJ
hassl-3729	438	14	foundations	foundation	NOUN
hassl-3729	438	15	.	.	PUNCT
hassl-3729	439	1	mis	mis	PROPN
hassl-3729	439	2	quarterly	quarterly	PROPN
hassl-3729	439	3	,	,	PUNCT
hassl-3729	439	4	35(2	35(2	NUM
hassl-3729	439	5	)	)	PUNCT
hassl-3729	439	6	,	,	PUNCT
hassl-3729	439	7	261	261	NUM
hassl-3729	439	8	-	-	SYM
hassl-3729	439	9	292	292	NUM
hassl-3729	439	10	.	.	PUNCT
hassl-3729	440	1	https://doi.org/10.2307/23044044	https://doi.org/10.2307/23044044	PROPN
hassl-3729	440	2	bagozzi	bagozzi	PROPN
hassl-3729	440	3	,	,	PUNCT
hassl-3729	440	4	r.	r.	PROPN
hassl-3729	440	5	p.	p.	PROPN
hassl-3729	440	6	,	,	PUNCT
hassl-3729	440	7	&	&	CCONJ
hassl-3729	440	8	yi	yi	PROPN
hassl-3729	440	9	,	,	PUNCT
hassl-3729	440	10	y.	y.	PROPN
hassl-3729	440	11	(	(	PUNCT
hassl-3729	440	12	1988	1988	NUM
hassl-3729	440	13	)	)	PUNCT
hassl-3729	440	14	.	.	PUNCT
hassl-3729	441	1	on	on	ADP
hassl-3729	441	2	the	the	DET
hassl-3729	441	3	evaluation	evaluation	NOUN
hassl-3729	441	4	of	of	ADP
hassl-3729	441	5	structural	structural	ADJ
hassl-3729	441	6	equation	equation	NOUN
hassl-3729	441	7	models	model	NOUN
hassl-3729	441	8	.	.	PUNCT
hassl-3729	442	1	journal	journal	NOUN
hassl-3729	442	2	of	of	ADP
hassl-3729	442	3	the	the	DET
hassl-3729	442	4	academy	academy	NOUN
hassl-3729	442	5	of	of	ADP
hassl-3729	442	6	marketing	marketing	NOUN
hassl-3729	442	7	science	science	NOUN
hassl-3729	442	8	,	,	PUNCT
hassl-3729	442	9	16(1	16(1	NUM
hassl-3729	442	10	)	)	PUNCT
hassl-3729	442	11	,	,	PUNCT
hassl-3729	442	12	74	74	NUM
hassl-3729	442	13	-	-	SYM
hassl-3729	442	14	94	94	NUM
hassl-3729	442	15	.	.	PUNCT
hassl-3729	443	1	bajra	bajra	PROPN
hassl-3729	443	2	,	,	PUNCT
hassl-3729	443	3	u.	u.	PROPN
hassl-3729	443	4	,	,	PUNCT
hassl-3729	443	5	&	&	CCONJ
hassl-3729	443	6	čadež	čadež	PROPN
hassl-3729	443	7	,	,	PUNCT
hassl-3729	443	8	s.	s.	PROPN
hassl-3729	443	9	(	(	PUNCT
hassl-3729	443	10	2018	2018	NUM
hassl-3729	443	11	)	)	PUNCT
hassl-3729	443	12	.	.	PUNCT
hassl-3729	444	1	audit	audit	NOUN
hassl-3729	444	2	committees	committee	NOUN
hassl-3729	444	3	and	and	CCONJ
hassl-3729	444	4	financial	financial	ADJ
hassl-3729	444	5	reporting	reporting	NOUN
hassl-3729	444	6	quality	quality	NOUN
hassl-3729	444	7	:	:	PUNCT
hassl-3729	444	8	the	the	DET
hassl-3729	444	9	8th	8th	ADJ
hassl-3729	444	10	eu	eu	PROPN
hassl-3729	444	11	company	company	NOUN
hassl-3729	444	12	law	law	NOUN
hassl-3729	444	13	directive	directive	NOUN
hassl-3729	444	14	perspective	perspective	NOUN
hassl-3729	444	15	.	.	PUNCT
hassl-3729	445	1	economic	economic	ADJ
hassl-3729	445	2	systems	system	NOUN
hassl-3729	445	3	,	,	PUNCT
hassl-3729	445	4	42(1	42(1	NOUN
hassl-3729	445	5	)	)	PUNCT
hassl-3729	445	6	,	,	PUNCT
hassl-3729	445	7	151	151	NUM
hassl-3729	445	8	-	-	SYM
hassl-3729	445	9	163	163	NUM
hassl-3729	445	10	.	.	PUNCT
hassl-3729	446	1	https://doi.org/10.1016/j.ecosys.2017.03.002	https://doi.org/10.1016/j.ecosys.2017.03.002	PROPN
hassl-3729	446	2	ball	ball	PROPN
hassl-3729	446	3	,	,	PUNCT
hassl-3729	446	4	r.	r.	PROPN
hassl-3729	446	5	,	,	PUNCT
hassl-3729	446	6	&	&	CCONJ
hassl-3729	446	7	shivakumar	shivakumar	PROPN
hassl-3729	446	8	,	,	PUNCT
hassl-3729	446	9	l.	l.	PROPN
hassl-3729	446	10	(	(	PUNCT
hassl-3729	446	11	2005	2005	NUM
hassl-3729	446	12	)	)	PUNCT
hassl-3729	446	13	.	.	PUNCT
hassl-3729	447	1	earnings	earning	NOUN
hassl-3729	447	2	quality	quality	NOUN
hassl-3729	447	3	in	in	ADP
hassl-3729	447	4	uk	uk	PROPN
hassl-3729	447	5	private	private	ADJ
hassl-3729	447	6	firms	firm	NOUN
hassl-3729	447	7	:	:	PUNCT
hassl-3729	447	8	comparative	comparative	ADJ
hassl-3729	447	9	loss	loss	NOUN
hassl-3729	447	10	recognition	recognition	NOUN
hassl-3729	447	11	timeliness	timeliness	NOUN
hassl-3729	447	12	.	.	PUNCT
hassl-3729	448	1	journal	journal	NOUN
hassl-3729	448	2	of	of	ADP
hassl-3729	448	3	accounting	accounting	NOUN
hassl-3729	448	4	and	and	CCONJ
hassl-3729	448	5	economics	economic	NOUN
hassl-3729	448	6	,	,	PUNCT
hassl-3729	448	7	39(1	39(1	NUM
hassl-3729	448	8	)	)	PUNCT
hassl-3729	448	9	,	,	PUNCT
hassl-3729	448	10	83	83	NUM
hassl-3729	448	11	-	-	SYM
hassl-3729	448	12	128	128	NUM
hassl-3729	448	13	.	.	PUNCT
hassl-3729	449	1	https://doi.org/10.1016/j.jacceco.2004.04.001	https://doi.org/10.1016/j.jacceco.2004.04.001	VERB
hassl-3729	449	2	beest	beest	PROPN
hassl-3729	449	3	,	,	PUNCT
hassl-3729	449	4	f.	f.	PROPN
hassl-3729	449	5	v.	v.	PROPN
hassl-3729	449	6	,	,	PUNCT
hassl-3729	449	7	braam	braam	NOUN
hassl-3729	449	8	,	,	PUNCT
hassl-3729	449	9	g.	g.	PROPN
hassl-3729	449	10	,	,	PUNCT
hassl-3729	449	11	&	&	CCONJ
hassl-3729	449	12	boelens	boelens	PROPN
hassl-3729	449	13	,	,	PUNCT
hassl-3729	449	14	s.	s.	PROPN
hassl-3729	449	15	(	(	PUNCT
hassl-3729	449	16	2009	2009	NUM
hassl-3729	449	17	)	)	PUNCT
hassl-3729	449	18	.	.	PUNCT
hassl-3729	450	1	quality	quality	NOUN
hassl-3729	450	2	of	of	ADP
hassl-3729	450	3	financial	financial	ADJ
hassl-3729	450	4	reporting	reporting	NOUN
hassl-3729	450	5	:	:	PUNCT
hassl-3729	450	6	measuring	measure	VERB
hassl-3729	450	7	qualitative	qualitative	ADJ
hassl-3729	450	8	characteristics	characteristic	NOUN
hassl-3729	450	9	.	.	PUNCT
hassl-3729	451	1	working	work	VERB
hassl-3729	451	2	paper	paper	NOUN
hassl-3729	451	3	,	,	PUNCT
hassl-3729	451	4	no	no	INTJ
hassl-3729	451	5	.	.	PUNCT
hassl-3729	452	1	09–108	09–108	PROPN
hassl-3729	452	2	.	.	PUNCT
hassl-3729	453	1	bell	bell	PROPN
hassl-3729	453	2	,	,	PUNCT
hassl-3729	453	3	t.	t.	PROPN
hassl-3729	453	4	,	,	PUNCT
hassl-3729	453	5	marrs	marrs	PROPN
hassl-3729	453	6	,	,	PUNCT
hassl-3729	453	7	f.	f.	PROPN
hassl-3729	453	8	,	,	PUNCT
hassl-3729	453	9	&	&	CCONJ
hassl-3729	453	10	solomon	solomon	PROPN
hassl-3729	453	11	,	,	PUNCT
hassl-3729	453	12	i.	i.	PROPN
hassl-3729	453	13	(	(	PUNCT
hassl-3729	453	14	1997	1997	NUM
hassl-3729	453	15	)	)	PUNCT
hassl-3729	453	16	.	.	PUNCT
hassl-3729	454	1	auditing	auditing	NOUN
hassl-3729	454	2	organizations	organization	NOUN
hassl-3729	454	3	through	through	ADP
hassl-3729	454	4	a	a	DET
hassl-3729	454	5	strategic	strategic	ADJ
hassl-3729	454	6	-	-	PUNCT
hassl-3729	454	7	systems	system	NOUN
hassl-3729	454	8	lens	len	NOUN
hassl-3729	454	9	.	.	PUNCT
hassl-3729	455	1	new	new	PROPN
hassl-3729	455	2	york	york	PROPN
hassl-3729	455	3	:	:	PUNCT
hassl-3729	456	1	kpmg	kpmg	PROPN
hassl-3729	456	2	peat	peat	PROPN
hassl-3729	456	3	marwick	marwick	PROPN
hassl-3729	456	4	llp	llp	PROPN
hassl-3729	456	5	.	.	PUNCT
hassl-3729	456	6	bell	bell	PROPN
hassl-3729	456	7	,	,	PUNCT
hassl-3729	456	8	t.	t.	PROPN
hassl-3729	456	9	b.	b.	PROPN
hassl-3729	456	10	,	,	PUNCT
hassl-3729	456	11	peecher	peecher	PROPN
hassl-3729	456	12	,	,	PUNCT
hassl-3729	456	13	m.	m.	PROPN
hassl-3729	456	14	e.	e.	PROPN
hassl-3729	456	15	,	,	PUNCT
hassl-3729	456	16	solomon	solomon	PROPN
hassl-3729	456	17	,	,	PUNCT
hassl-3729	456	18	i.	i.	PROPN
hassl-3729	456	19	,	,	PUNCT
hassl-3729	456	20	campbell	campbell	PROPN
hassl-3729	456	21	,	,	PUNCT
hassl-3729	456	22	s.	s.	PROPN
hassl-3729	456	23	,	,	PUNCT
hassl-3729	456	24	&	&	CCONJ
hassl-3729	456	25	hughes	hughes	PROPN
hassl-3729	456	26	,	,	PUNCT
hassl-3729	456	27	m.	m.	NOUN
hassl-3729	456	28	(	(	PUNCT
hassl-3729	456	29	2005	2005	NUM
hassl-3729	456	30	)	)	PUNCT
hassl-3729	456	31	.	.	PUNCT
hassl-3729	457	1	the	the	DET
hassl-3729	457	2	21st	21st	ADJ
hassl-3729	457	3	century	century	NOUN
hassl-3729	457	4	public	public	ADJ
hassl-3729	457	5	company	company	NOUN
hassl-3729	457	6	audit	audit	NOUN
hassl-3729	457	7	:	:	PUNCT
hassl-3729	457	8	conceptual	conceptual	ADJ
hassl-3729	457	9	elements	element	NOUN
hassl-3729	457	10	of	of	ADP
hassl-3729	457	11	kpmg	kpmg	PROPN
hassl-3729	457	12	's	's	PART
hassl-3729	457	13	global	global	ADJ
hassl-3729	457	14	audit	audit	NOUN
hassl-3729	457	15	methodology	methodology	NOUN
hassl-3729	457	16	.	.	PUNCT
hassl-3729	458	1	new	new	PROPN
hassl-3729	458	2	york	york	PROPN
hassl-3729	458	3	:	:	PUNCT
hassl-3729	458	4	kpmg	kpmg	PROPN
hassl-3729	458	5	international	international	PROPN
hassl-3729	458	6	.	.	PUNCT
hassl-3729	459	1	bellanca	bellanca	PROPN
hassl-3729	459	2	,	,	PUNCT
hassl-3729	459	3	s.	s.	PROPN
hassl-3729	459	4	,	,	PUNCT
hassl-3729	459	5	&	&	CCONJ
hassl-3729	459	6	vandernoot	vandernoot	PROPN
hassl-3729	459	7	,	,	PUNCT
hassl-3729	459	8	j.	j.	PROPN
hassl-3729	459	9	(	(	PUNCT
hassl-3729	459	10	2014	2014	NUM
hassl-3729	459	11	)	)	PUNCT
hassl-3729	459	12	.	.	PUNCT
hassl-3729	460	1	international	international	ADJ
hassl-3729	460	2	public	public	ADJ
hassl-3729	460	3	sector	sector	NOUN
hassl-3729	460	4	accounting	accounting	NOUN
hassl-3729	460	5	standards	standard	NOUN
hassl-3729	460	6	(	(	PUNCT
hassl-3729	460	7	ipsas	ipsa	NOUN
hassl-3729	460	8	)	)	PUNCT
hassl-3729	460	9	implementation	implementation	NOUN
hassl-3729	460	10	in	in	ADP
hassl-3729	460	11	the	the	DET
hassl-3729	460	12	european	european	PROPN
hassl-3729	460	13	union	union	PROPN
hassl-3729	460	14	(	(	PUNCT
hassl-3729	460	15	eu	eu	PROPN
hassl-3729	460	16	)	)	PUNCT
hassl-3729	460	17	member	member	NOUN
hassl-3729	460	18	states	state	NOUN
hassl-3729	460	19	.	.	PUNCT
hassl-3729	461	1	journal	journal	NOUN
hassl-3729	461	2	of	of	ADP
hassl-3729	461	3	modern	modern	ADJ
hassl-3729	461	4	accounting	accounting	NOUN
hassl-3729	461	5	and	and	CCONJ
hassl-3729	461	6	auditing	auditing	NOUN
hassl-3729	461	7	,	,	PUNCT
hassl-3729	461	8	10(3	10(3	NUM
hassl-3729	461	9	)	)	PUNCT
hassl-3729	461	10	,	,	PUNCT
hassl-3729	461	11	257–269	257–269	NUM
hassl-3729	461	12	.	.	PUNCT
hassl-3729	462	1	https://doi.org/10.4324/9781315848389-3	https://doi.org/10.4324/9781315848389-3	NOUN
hassl-3729	462	2	bozec	bozec	ADJ
hassl-3729	462	3	,	,	PUNCT
hassl-3729	462	4	r.	r.	PROPN
hassl-3729	462	5	,	,	PUNCT
hassl-3729	462	6	&	&	CCONJ
hassl-3729	462	7	dia	dia	PROPN
hassl-3729	462	8	,	,	PUNCT
hassl-3729	462	9	m.	m.	NOUN
hassl-3729	462	10	(	(	PUNCT
hassl-3729	462	11	2007	2007	NUM
hassl-3729	462	12	)	)	PUNCT
hassl-3729	462	13	.	.	PUNCT
hassl-3729	463	1	board	board	NOUN
hassl-3729	463	2	structure	structure	NOUN
hassl-3729	463	3	and	and	CCONJ
hassl-3729	463	4	firm	firm	ADJ
hassl-3729	463	5	technical	technical	ADJ
hassl-3729	463	6	efficiency	efficiency	NOUN
hassl-3729	463	7	:	:	PUNCT
hassl-3729	463	8	evidence	evidence	NOUN
hassl-3729	463	9	from	from	ADP
hassl-3729	463	10	canadian	canadian	ADJ
hassl-3729	463	11	state	state	NOUN
hassl-3729	463	12	-	-	PUNCT
hassl-3729	463	13	owned	own	VERB
hassl-3729	463	14	enterprises	enterprise	NOUN
hassl-3729	463	15	.	.	PUNCT
hassl-3729	464	1	european	european	ADJ
hassl-3729	464	2	journal	journal	PROPN
hassl-3729	464	3	of	of	ADP
hassl-3729	464	4	operational	operational	ADJ
hassl-3729	464	5	research	research	NOUN
hassl-3729	464	6	,	,	PUNCT
hassl-3729	464	7	177(3	177(3	NUM
hassl-3729	464	8	)	)	PUNCT
hassl-3729	464	9	,	,	PUNCT
hassl-3729	464	10	1734	1734	NUM
hassl-3729	464	11	-	-	SYM
hassl-3729	464	12	1750	1750	NUM
hassl-3729	464	13	.	.	PUNCT
hassl-3729	465	1	https://doi.org/10.1016/j.ejor.2005.10.001	https://doi.org/10.1016/j.ejor.2005.10.001	PRON
hassl-3729	465	2	braiotta	braiotta	NOUN
hassl-3729	465	3	,	,	PUNCT
hassl-3729	465	4	l.	l.	PROPN
hassl-3729	465	5	,	,	PUNCT
hassl-3729	465	6	gazzaway	gazzaway	PROPN
hassl-3729	465	7	,	,	PUNCT
hassl-3729	465	8	r.	r.	PROPN
hassl-3729	465	9	t.	t.	PROPN
hassl-3729	465	10	,	,	PUNCT
hassl-3729	465	11	colson	colson	PROPN
hassl-3729	465	12	,	,	PUNCT
hassl-3729	465	13	r.	r.	PROPN
hassl-3729	465	14	h.	h.	PROPN
hassl-3729	465	15	,	,	PUNCT
hassl-3729	465	16	&	&	CCONJ
hassl-3729	465	17	ramamoorti	ramamoorti	PROPN
hassl-3729	465	18	,	,	PUNCT
hassl-3729	465	19	s.	s.	PROPN
hassl-3729	465	20	(	(	PUNCT
hassl-3729	465	21	2015	2015	NUM
hassl-3729	465	22	)	)	PUNCT
hassl-3729	465	23	.	.	PUNCT
hassl-3729	466	1	the	the	DET
hassl-3729	466	2	audit	audit	PROPN
hassl-3729	466	3	committee	committee	PROPN
hassl-3729	466	4	handbook	handbook	NOUN
hassl-3729	466	5	(	(	PUNCT
hassl-3729	466	6	5th	5th	ADJ
hassl-3729	466	7	ed	ed	NOUN
hassl-3729	466	8	.	.	PROPN
hassl-3729	466	9	):	):	PUNCT
hassl-3729	466	10	wiley	wiley	PROPN
hassl-3729	466	11	.	.	PUNCT
hassl-3729	467	1	https://doi.org/10.1002/9781119199816	https://doi.org/10.1002/9781119199816	PROPN
hassl-3729	467	2	.	.	PUNCT
hassl-3729	468	1	brislin	brislin	PROPN
hassl-3729	468	2	,	,	PUNCT
hassl-3729	468	3	r.	r.	PROPN
hassl-3729	468	4	w.	w.	PROPN
hassl-3729	468	5	(	(	PUNCT
hassl-3729	468	6	1986	1986	NUM
hassl-3729	468	7	)	)	PUNCT
hassl-3729	468	8	.	.	PUNCT
hassl-3729	469	1	a	a	DET
hassl-3729	469	2	culture	culture	NOUN
hassl-3729	469	3	general	general	ADJ
hassl-3729	469	4	assimilator	assimilator	NOUN
hassl-3729	469	5	:	:	PUNCT
hassl-3729	469	6	preparation	preparation	NOUN
hassl-3729	469	7	for	for	ADP
hassl-3729	469	8	various	various	ADJ
hassl-3729	469	9	types	type	NOUN
hassl-3729	469	10	of	of	ADP
hassl-3729	469	11	sojourns	sojourn	NOUN
hassl-3729	469	12	.	.	PUNCT
hassl-3729	470	1	international	international	ADJ
hassl-3729	470	2	journal	journal	NOUN
hassl-3729	470	3	of	of	ADP
hassl-3729	470	4	intercultural	intercultural	ADJ
hassl-3729	470	5	relations	relation	NOUN
hassl-3729	470	6	,	,	PUNCT
hassl-3729	470	7	10(2	10(2	NUM
hassl-3729	470	8	)	)	PUNCT
hassl-3729	470	9	,	,	PUNCT
hassl-3729	470	10	215	215	NUM
hassl-3729	470	11	-	-	SYM
hassl-3729	470	12	234	234	NUM
hassl-3729	470	13	.	.	PUNCT
hassl-3729	470	14	brown	brown	PROPN
hassl-3729	470	15	,	,	PUNCT
hassl-3729	470	16	n.	n.	PROPN
hassl-3729	470	17	c.	c.	PROPN
hassl-3729	470	18	,	,	PUNCT
hassl-3729	470	19	pott	pott	PROPN
hassl-3729	470	20	,	,	PUNCT
hassl-3729	470	21	c.	c.	PROPN
hassl-3729	470	22	,	,	PUNCT
hassl-3729	470	23	&	&	CCONJ
hassl-3729	470	24	wömpener	wömpener	PROPN
hassl-3729	470	25	,	,	PUNCT
hassl-3729	470	26	a.	a.	NOUN
hassl-3729	470	27	(	(	PUNCT
hassl-3729	470	28	2014	2014	NUM
hassl-3729	470	29	)	)	PUNCT
hassl-3729	470	30	.	.	PUNCT
hassl-3729	471	1	the	the	DET
hassl-3729	471	2	effect	effect	NOUN
hassl-3729	471	3	of	of	ADP
hassl-3729	471	4	internal	internal	ADJ
hassl-3729	471	5	control	control	NOUN
hassl-3729	471	6	and	and	CCONJ
hassl-3729	471	7	risk	risk	NOUN
hassl-3729	471	8	management	management	NOUN
hassl-3729	471	9	regulation	regulation	NOUN
hassl-3729	471	10	on	on	ADP
hassl-3729	471	11	earnings	earning	NOUN
hassl-3729	471	12	quality	quality	NOUN
hassl-3729	471	13	:	:	PUNCT
hassl-3729	471	14	evidence	evidence	NOUN
hassl-3729	471	15	from	from	ADP
hassl-3729	471	16	germany	germany	PROPN
hassl-3729	471	17	.	.	PUNCT
hassl-3729	472	1	journal	journal	PROPN
hassl-3729	472	2	of	of	ADP
hassl-3729	472	3	accounting	accounting	NOUN
hassl-3729	472	4	and	and	CCONJ
hassl-3729	472	5	public	public	ADJ
hassl-3729	472	6	policy	policy	NOUN
hassl-3729	472	7	,	,	PUNCT
hassl-3729	472	8	33(1	33(1	NUM
hassl-3729	472	9	)	)	PUNCT
hassl-3729	472	10	,	,	PUNCT
hassl-3729	472	11	1	1	NUM
hassl-3729	472	12	-	-	SYM
hassl-3729	472	13	31	31	NUM
hassl-3729	472	14	.	.	PUNCT
hassl-3729	473	1	https://doi.org/10.1016/j.jaccpubpol.2013.10.003	https://doi.org/10.1016/j.jaccpubpol.2013.10.003	PROPN
hassl-3729	473	2	chalevas	chalevas	PROPN
hassl-3729	473	3	,	,	PUNCT
hassl-3729	473	4	c.	c.	PROPN
hassl-3729	473	5	,	,	PUNCT
hassl-3729	473	6	giannopoulos	giannopoulo	NOUN
hassl-3729	473	7	,	,	PUNCT
hassl-3729	473	8	p.	p.	PROPN
hassl-3729	473	9	,	,	PUNCT
hassl-3729	473	10	koutoupis	koutoupis	PROPN
hassl-3729	473	11	,	,	PUNCT
hassl-3729	473	12	a.	a.	PROPN
hassl-3729	473	13	,	,	PUNCT
hassl-3729	473	14	&	&	CCONJ
hassl-3729	473	15	samara	samara	PROPN
hassl-3729	473	16	,	,	PUNCT
hassl-3729	473	17	a.	a.	NOUN
hassl-3729	473	18	(	(	PUNCT
hassl-3729	473	19	2021	2021	NUM
hassl-3729	473	20	)	)	PUNCT
hassl-3729	473	21	.	.	PUNCT
hassl-3729	474	1	evaluating	evaluate	VERB
hassl-3729	474	2	the	the	DET
hassl-3729	474	3	role	role	NOUN
hassl-3729	474	4	and	and	CCONJ
hassl-3729	474	5	effectiveness	effectiveness	NOUN
hassl-3729	474	6	of	of	ADP
hassl-3729	474	7	the	the	DET
hassl-3729	474	8	audit	audit	NOUN
hassl-3729	474	9	committee	committee	NOUN
hassl-3729	474	10	on	on	ADP
hassl-3729	474	11	the	the	DET
hassl-3729	474	12	quality	quality	NOUN
hassl-3729	474	13	of	of	ADP
hassl-3729	474	14	financial	financial	ADJ
hassl-3729	474	15	reporting	reporting	NOUN
hassl-3729	474	16	:	:	PUNCT
hassl-3729	474	17	evidence	evidence	NOUN
hassl-3729	474	18	from	from	ADP
hassl-3729	474	19	greek	greek	ADJ
hassl-3729	474	20	pies	pie	NOUN
hassl-3729	474	21	.	.	PUNCT
hassl-3729	475	1	international	international	ADJ
hassl-3729	475	2	journal	journal	PROPN
hassl-3729	475	3	of	of	ADP
hassl-3729	475	4	banking	banking	NOUN
hassl-3729	475	5	,	,	PUNCT
hassl-3729	475	6	accounting	accounting	NOUN
hassl-3729	475	7	and	and	CCONJ
hassl-3729	475	8	finance	finance	NOUN
hassl-3729	475	9	,	,	PUNCT
hassl-3729	475	10	12(4	12(4	NUM
hassl-3729	475	11	)	)	PUNCT
hassl-3729	475	12	,	,	PUNCT
hassl-3729	475	13	368	368	NUM
hassl-3729	475	14	-	-	SYM
hassl-3729	475	15	388	388	NUM
hassl-3729	475	16	.	.	PUNCT
hassl-3729	476	1	https://doi.org/10.1504/ijbaaf.2021.118629	https://doi.org/10.1504/ijbaaf.2021.118629	PROPN
hassl-3729	476	2	chen	chen	PROPN
hassl-3729	476	3	,	,	PUNCT
hassl-3729	476	4	f.	f.	PROPN
hassl-3729	476	5	,	,	PUNCT
hassl-3729	476	6	hope	hope	PROPN
hassl-3729	476	7	,	,	PUNCT
hassl-3729	476	8	o.-k	o.-k	PROPN
hassl-3729	476	9	.	.	PUNCT
hassl-3729	476	10	,	,	PUNCT
hassl-3729	476	11	li	li	PROPN
hassl-3729	476	12	,	,	PUNCT
hassl-3729	476	13	q.	q.	PROPN
hassl-3729	476	14	,	,	PUNCT
hassl-3729	476	15	&	&	CCONJ
hassl-3729	476	16	wang	wang	PROPN
hassl-3729	476	17	,	,	PUNCT
hassl-3729	476	18	x.	x.	NOUN
hassl-3729	476	19	(	(	PUNCT
hassl-3729	476	20	2011	2011	NUM
hassl-3729	476	21	)	)	PUNCT
hassl-3729	476	22	.	.	PUNCT
hassl-3729	477	1	financial	financial	ADJ
hassl-3729	477	2	reporting	reporting	NOUN
hassl-3729	477	3	quality	quality	NOUN
hassl-3729	477	4	and	and	CCONJ
hassl-3729	477	5	investment	investment	NOUN
hassl-3729	477	6	efficiency	efficiency	NOUN
hassl-3729	477	7	of	of	ADP
hassl-3729	477	8	private	private	ADJ
hassl-3729	477	9	firms	firm	NOUN
hassl-3729	477	10	in	in	ADP
hassl-3729	477	11	emerging	emerge	VERB
hassl-3729	477	12	markets	market	NOUN
hassl-3729	477	13	.	.	PUNCT
hassl-3729	478	1	the	the	DET
hassl-3729	478	2	accounting	accounting	NOUN
hassl-3729	478	3	review	review	NOUN
hassl-3729	478	4	,	,	PUNCT
hassl-3729	478	5	86(4	86(4	NUM
hassl-3729	478	6	)	)	PUNCT
hassl-3729	478	7	,	,	PUNCT
hassl-3729	478	8	1255	1255	NUM
hassl-3729	478	9	-	-	SYM
hassl-3729	478	10	1288	1288	NUM
hassl-3729	478	11	.	.	PUNCT
hassl-3729	479	1	https://doi.org/10.2308/accr-10040	https://doi.org/10.2308/accr-10040	ADJ
hassl-3729	479	2	chin	chin	NOUN
hassl-3729	479	3	,	,	PUNCT
hassl-3729	479	4	w.	w.	PROPN
hassl-3729	479	5	w.	w.	PROPN
hassl-3729	479	6	(	(	PUNCT
hassl-3729	479	7	1998	1998	NUM
hassl-3729	479	8	)	)	PUNCT
hassl-3729	479	9	.	.	PUNCT
hassl-3729	480	1	the	the	DET
hassl-3729	480	2	partial	partial	ADJ
hassl-3729	480	3	least	least	ADJ
hassl-3729	480	4	squares	square	NOUN
hassl-3729	480	5	approach	approach	VERB
hassl-3729	480	6	to	to	ADP
hassl-3729	480	7	structural	structural	ADJ
hassl-3729	480	8	equation	equation	NOUN
hassl-3729	480	9	modeling	modeling	NOUN
hassl-3729	480	10	.	.	PUNCT
hassl-3729	481	1	modern	modern	ADJ
hassl-3729	481	2	methods	method	NOUN
hassl-3729	481	3	for	for	ADP
hassl-3729	481	4	business	business	NOUN
hassl-3729	481	5	research	research	NOUN
hassl-3729	481	6	,	,	PUNCT
hassl-3729	481	7	295(2	295(2	NUM
hassl-3729	481	8	)	)	PUNCT
hassl-3729	481	9	,	,	PUNCT
hassl-3729	481	10	295	295	NUM
hassl-3729	481	11	-	-	SYM
hassl-3729	481	12	336	336	NUM
hassl-3729	481	13	.	.	PUNCT
hassl-3729	482	1	cipfa	cipfa	ADJ
hassl-3729	482	2	.	.	PUNCT
hassl-3729	483	1	(	(	PUNCT
hassl-3729	483	2	2013	2013	NUM
hassl-3729	483	3	)	)	PUNCT
hassl-3729	483	4	.	.	PUNCT
hassl-3729	484	1	good	good	ADJ
hassl-3729	484	2	governance	governance	NOUN
hassl-3729	484	3	in	in	ADP
hassl-3729	484	4	the	the	DET
hassl-3729	484	5	public	public	ADJ
hassl-3729	484	6	sector	sector	NOUN
hassl-3729	484	7	-	-	PUNCT
hassl-3729	484	8	consultation	consultation	NOUN
hassl-3729	484	9	draft	draft	NOUN
hassl-3729	484	10	for	for	ADP
hassl-3729	484	11	an	an	DET
hassl-3729	484	12	international	international	ADJ
hassl-3729	484	13	framework	framework	NOUN
hassl-3729	484	14	consultation	consultation	NOUN
hassl-3729	484	15	draft	draft	NOUN
hassl-3729	484	16	.	.	PUNCT
hassl-3729	485	1	retrieved	retrieve	VERB
hassl-3729	485	2	from	from	ADP
hassl-3729	485	3	www.cipfa.org	www.cipfa.org	PROPN
hassl-3729	485	4	cohen	cohen	PROPN
hassl-3729	485	5	,	,	PUNCT
hassl-3729	485	6	j.	j.	PROPN
hassl-3729	485	7	(	(	PUNCT
hassl-3729	485	8	1988	1988	NUM
hassl-3729	485	9	)	)	PUNCT
hassl-3729	485	10	.	.	PUNCT
hassl-3729	486	1	statistical	statistical	ADJ
hassl-3729	486	2	power	power	NOUN
hassl-3729	486	3	analysis	analysis	NOUN
hassl-3729	486	4	for	for	ADP
hassl-3729	486	5	the	the	DET
hassl-3729	486	6	behavioral	behavioral	ADJ
hassl-3729	486	7	sciences	science	NOUN
hassl-3729	486	8	(	(	PUNCT
hassl-3729	486	9	2nd	2nd	ADJ
hassl-3729	486	10	ed	ed	NOUN
hassl-3729	486	11	.	.	PROPN
hassl-3729	486	12	):	):	PUNCT
hassl-3729	486	13	routledge	routledge	PROPN
hassl-3729	486	14	.	.	PUNCT
hassl-3729	487	1	https://doi.org/10.4324/9780203771587	https://doi.org/10.4324/9780203771587	PROPN
hassl-3729	487	2	.	.	PUNCT
hassl-3729	487	3	cohen	cohen	PROPN
hassl-3729	487	4	,	,	PUNCT
hassl-3729	487	5	j.	j.	PROPN
hassl-3729	487	6	,	,	PUNCT
hassl-3729	487	7	krishnamoorthy	krishnamoorthy	PROPN
hassl-3729	487	8	,	,	PUNCT
hassl-3729	487	9	g.	g.	PROPN
hassl-3729	487	10	,	,	PUNCT
hassl-3729	487	11	&	&	CCONJ
hassl-3729	487	12	wright	wright	PROPN
hassl-3729	487	13	,	,	PUNCT
hassl-3729	487	14	a.	a.	NOUN
hassl-3729	487	15	(	(	PUNCT
hassl-3729	487	16	2017	2017	NUM
hassl-3729	487	17	)	)	PUNCT
hassl-3729	487	18	.	.	PUNCT
hassl-3729	488	1	enterprise	enterprise	NOUN
hassl-3729	488	2	risk	risk	NOUN
hassl-3729	488	3	management	management	NOUN
hassl-3729	488	4	and	and	CCONJ
hassl-3729	488	5	the	the	DET
hassl-3729	488	6	financial	financial	ADJ
hassl-3729	488	7	reporting	reporting	NOUN
hassl-3729	488	8	process	process	NOUN
hassl-3729	488	9	:	:	PUNCT
hassl-3729	488	10	the	the	DET
hassl-3729	488	11	experiences	experience	NOUN
hassl-3729	488	12	of	of	ADP
hassl-3729	488	13	audit	audit	NOUN
hassl-3729	488	14	committee	committee	NOUN
hassl-3729	488	15	members	member	NOUN
hassl-3729	488	16	,	,	PUNCT
hassl-3729	488	17	cfos	cfos	NOUN
hassl-3729	488	18	,	,	PUNCT
hassl-3729	488	19	and	and	CCONJ
hassl-3729	488	20	external	external	ADJ
hassl-3729	488	21	auditors	auditor	NOUN
hassl-3729	488	22	.	.	PUNCT
hassl-3729	489	1	contemporary	contemporary	ADJ
hassl-3729	489	2	accounting	accounting	NOUN
hassl-3729	489	3	research	research	PROPN
hassl-3729	489	4	,	,	PUNCT
hassl-3729	489	5	34(2	34(2	NUM
hassl-3729	489	6	)	)	PUNCT
hassl-3729	489	7	,	,	PUNCT
hassl-3729	489	8	11781209	11781209	NUM
hassl-3729	489	9	.	.	PUNCT
hassl-3729	490	1	https://doi.org/10.1111/1911-3846.12294	https://doi.org/10.1111/1911-3846.12294	NOUN
hassl-3729	490	2	https://doi.org/10.6018/rcsar.401651	https://doi.org/10.6018/rcsar.401651	VERB
hassl-3729	490	3	https://doi.org/10.1108/14691931111123421	https://doi.org/10.1108/14691931111123421	NOUN
hassl-3729	490	4	https://doi.org/10.2307/23044044	https://doi.org/10.2307/23044044	PROPN
hassl-3729	490	5	https://doi.org/10.1016/j.ecosys.2017.03.002	https://doi.org/10.1016/j.ecosys.2017.03.002	PROPN
hassl-3729	490	6	https://doi.org/10.1016/j.jacceco.2004.04.001	https://doi.org/10.1016/j.jacceco.2004.04.001	NUM
hassl-3729	490	7	https://doi.org/10.4324/9781315848389-3	https://doi.org/10.4324/9781315848389-3	NOUN
hassl-3729	490	8	https://doi.org/10.1016/j.ejor.2005.10.001	https://doi.org/10.1016/j.ejor.2005.10.001	PRON
hassl-3729	490	9	https://doi.org/10.1002/9781119199816	https://doi.org/10.1002/9781119199816	PROPN
hassl-3729	490	10	https://doi.org/10.1016/j.jaccpubpol.2013.10.003	https://doi.org/10.1016/j.jaccpubpol.2013.10.003	PROPN
hassl-3729	490	11	https://doi.org/10.1504/ijbaaf.2021.118629	https://doi.org/10.1504/ijbaaf.2021.118629	PROPN
hassl-3729	490	12	https://doi.org/10.2308/accr-10040	https://doi.org/10.2308/accr-10040	PROPN
hassl-3729	490	13	file:///c:/users	file:///c:/users	PROPN
hassl-3729	490	14	/	/	SYM
hassl-3729	490	15	abdul%20wahab	abdul%20wahab	NOUN
hassl-3729	490	16	/	/	SYM
hassl-3729	490	17	downloads	download	NOUN
hassl-3729	490	18	/	/	SYM
hassl-3729	490	19	www.cipfa.org	www.cipfa.org	NOUN
hassl-3729	490	20	https://doi.org/10.4324/9780203771587	https://doi.org/10.4324/9780203771587	ADJ
hassl-3729	490	21	https://doi.org/10.1111/1911-3846.12294	https://doi.org/10.1111/1911-3846.12294	NOUN
hassl-3729	490	22	humanities	humanity	NOUN
hassl-3729	490	23	and	and	CCONJ
hassl-3729	490	24	social	social	ADJ
hassl-3729	490	25	sciences	science	NOUN
hassl-3729	490	26	letters	letter	NOUN
hassl-3729	490	27	,	,	PUNCT
hassl-3729	490	28	2024	2024	NUM
hassl-3729	490	29	,	,	PUNCT
hassl-3729	490	30	12(2	12(2	NUM
hassl-3729	490	31	):	):	PUNCT
hassl-3729	490	32	345	345	NUM
hassl-3729	490	33	-	-	SYM
hassl-3729	490	34	364	364	NUM
hassl-3729	490	35	361	361	NUM
hassl-3729	490	36	©	©	PROPN
hassl-3729	490	37	2024	2024	NUM
hassl-3729	490	38	conscientia	conscientia	PROPN
hassl-3729	490	39	beam	beam	PROPN
hassl-3729	490	40	.	.	PUNCT
hassl-3729	491	1	all	all	DET
hassl-3729	491	2	rights	right	NOUN
hassl-3729	491	3	reserved	reserve	VERB
hassl-3729	491	4	.	.	PUNCT
hassl-3729	492	1	cohen	cohen	PROPN
hassl-3729	492	2	,	,	PUNCT
hassl-3729	492	3	j.	j.	PROPN
hassl-3729	492	4	r.	r.	PROPN
hassl-3729	492	5	,	,	PUNCT
hassl-3729	492	6	krishnamoorthy	krishnamoorthy	PROPN
hassl-3729	492	7	,	,	PUNCT
hassl-3729	492	8	g.	g.	PROPN
hassl-3729	492	9	,	,	PUNCT
hassl-3729	492	10	&	&	CCONJ
hassl-3729	492	11	wright	wright	PROPN
hassl-3729	492	12	,	,	PUNCT
hassl-3729	492	13	a.	a.	NOUN
hassl-3729	492	14	(	(	PUNCT
hassl-3729	492	15	2004	2004	NUM
hassl-3729	492	16	)	)	PUNCT
hassl-3729	492	17	.	.	PUNCT
hassl-3729	493	1	the	the	DET
hassl-3729	493	2	corporate	corporate	ADJ
hassl-3729	493	3	governance	governance	NOUN
hassl-3729	493	4	mosaic	mosaic	ADJ
hassl-3729	493	5	and	and	CCONJ
hassl-3729	493	6	financial	financial	ADJ
hassl-3729	493	7	reporting	reporting	NOUN
hassl-3729	493	8	quality	quality	NOUN
hassl-3729	493	9	.	.	PUNCT
hassl-3729	494	1	journal	journal	NOUN
hassl-3729	494	2	of	of	ADP
hassl-3729	494	3	accounting	accounting	NOUN
hassl-3729	494	4	literature	literature	NOUN
hassl-3729	494	5	,	,	PUNCT
hassl-3729	494	6	23	23	NUM
hassl-3729	494	7	,	,	PUNCT
hassl-3729	494	8	87	87	NUM
hassl-3729	494	9	-	-	SYM
hassl-3729	494	10	152	152	NUM
hassl-3729	494	11	.	.	PUNCT
hassl-3729	495	1	cohen	cohen	PROPN
hassl-3729	495	2	,	,	PUNCT
hassl-3729	495	3	s.	s.	PROPN
hassl-3729	495	4	,	,	PUNCT
hassl-3729	495	5	&	&	CCONJ
hassl-3729	495	6	karatzimas	karatzimas	PROPN
hassl-3729	495	7	,	,	PUNCT
hassl-3729	495	8	s.	s.	PROPN
hassl-3729	495	9	(	(	PUNCT
hassl-3729	495	10	2017	2017	NUM
hassl-3729	495	11	)	)	PUNCT
hassl-3729	495	12	.	.	PUNCT
hassl-3729	496	1	accounting	account	VERB
hassl-3729	496	2	information	information	NOUN
hassl-3729	496	3	quality	quality	NOUN
hassl-3729	496	4	and	and	CCONJ
hassl-3729	496	5	decision	decision	NOUN
hassl-3729	496	6	-	-	PUNCT
hassl-3729	496	7	usefulness	usefulness	NOUN
hassl-3729	496	8	of	of	ADP
hassl-3729	496	9	governmental	governmental	ADJ
hassl-3729	496	10	financial	financial	ADJ
hassl-3729	496	11	reporting	reporting	NOUN
hassl-3729	496	12	:	:	PUNCT
hassl-3729	496	13	moving	move	VERB
hassl-3729	496	14	from	from	ADP
hassl-3729	496	15	cash	cash	NOUN
hassl-3729	496	16	to	to	ADP
hassl-3729	496	17	modified	modify	VERB
hassl-3729	496	18	cash	cash	NOUN
hassl-3729	496	19	.	.	PUNCT
hassl-3729	497	1	meditari	meditari	ADJ
hassl-3729	497	2	accountancy	accountancy	NOUN
hassl-3729	497	3	research	research	NOUN
hassl-3729	497	4	,	,	PUNCT
hassl-3729	497	5	25(1	25(1	NUM
hassl-3729	497	6	)	)	PUNCT
hassl-3729	497	7	,	,	PUNCT
hassl-3729	497	8	95	95	NUM
hassl-3729	497	9	-	-	SYM
hassl-3729	497	10	113	113	NUM
hassl-3729	497	11	.	.	PUNCT
hassl-3729	498	1	https://doi.org/10.1108/medar-102015-0070	https://doi.org/10.1108/medar-102015-0070	NOUN
hassl-3729	498	2	collier	collier	PROPN
hassl-3729	498	3	,	,	PUNCT
hassl-3729	498	4	p.	p.	PROPN
hassl-3729	498	5	,	,	PUNCT
hassl-3729	498	6	&	&	CCONJ
hassl-3729	498	7	zaman	zaman	PROPN
hassl-3729	498	8	,	,	PUNCT
hassl-3729	498	9	m.	m.	NOUN
hassl-3729	498	10	(	(	PUNCT
hassl-3729	498	11	2005	2005	NUM
hassl-3729	498	12	)	)	PUNCT
hassl-3729	498	13	.	.	PUNCT
hassl-3729	499	1	convergence	convergence	NOUN
hassl-3729	499	2	in	in	ADP
hassl-3729	499	3	european	european	ADJ
hassl-3729	499	4	corporate	corporate	ADJ
hassl-3729	499	5	governance	governance	NOUN
hassl-3729	499	6	:	:	PUNCT
hassl-3729	499	7	the	the	DET
hassl-3729	499	8	audit	audit	NOUN
hassl-3729	499	9	committee	committee	NOUN
hassl-3729	499	10	concept	concept	NOUN
hassl-3729	499	11	.	.	PUNCT
hassl-3729	500	1	corporate	corporate	ADJ
hassl-3729	500	2	governance	governance	NOUN
hassl-3729	500	3	:	:	PUNCT
hassl-3729	500	4	an	an	DET
hassl-3729	500	5	international	international	ADJ
hassl-3729	500	6	review	review	NOUN
hassl-3729	500	7	,	,	PUNCT
hassl-3729	500	8	13(6	13(6	PROPN
hassl-3729	500	9	)	)	PUNCT
hassl-3729	500	10	,	,	PUNCT
hassl-3729	500	11	753	753	NUM
hassl-3729	500	12	-	-	SYM
hassl-3729	500	13	768	768	NUM
hassl-3729	500	14	.	.	PUNCT
hassl-3729	501	1	https://doi.org/10.1111/j.1467-8683.2005.00468.x	https://doi.org/10.1111/j.1467-8683.2005.00468.x	ADJ
hassl-3729	501	2	corporate	corporate	ADJ
hassl-3729	501	3	governance	governance	NOUN
hassl-3729	501	4	institute	institute	NOUN
hassl-3729	501	5	.	.	PUNCT
hassl-3729	502	1	(	(	PUNCT
hassl-3729	502	2	2022	2022	NUM
hassl-3729	502	3	)	)	PUNCT
hassl-3729	502	4	.	.	PUNCT
hassl-3729	503	1	seven	seven	NUM
hassl-3729	503	2	priorities	priority	NOUN
hassl-3729	503	3	for	for	ADP
hassl-3729	503	4	boards	board	NOUN
hassl-3729	503	5	.	.	PUNCT
hassl-3729	504	1	retrieved	retrieve	VERB
hassl-3729	504	2	from	from	ADP
hassl-3729	504	3	https://www.thecorporategovernanceinstitute.com/insights/guides/seven-priorities-for-boards-in-2022/	https://www.thecorporategovernanceinstitute.com/insights/guides/seven-priorities-for-boards-in-2022/	PROPN
hassl-3729	504	4	dechow	dechow	PROPN
hassl-3729	504	5	,	,	PUNCT
hassl-3729	504	6	p.	p.	NOUN
hassl-3729	504	7	m.	m.	NOUN
hassl-3729	504	8	,	,	PUNCT
hassl-3729	504	9	kothari	kothari	PROPN
hassl-3729	504	10	,	,	PUNCT
hassl-3729	504	11	s.	s.	PROPN
hassl-3729	504	12	p.	p.	PROPN
hassl-3729	504	13	,	,	PUNCT
hassl-3729	504	14	&	&	CCONJ
hassl-3729	504	15	watts	watts	PROPN
hassl-3729	504	16	,	,	PUNCT
hassl-3729	504	17	r.	r.	PROPN
hassl-3729	504	18	l.	l.	PROPN
hassl-3729	504	19	(	(	PUNCT
hassl-3729	504	20	1998	1998	NUM
hassl-3729	504	21	)	)	PUNCT
hassl-3729	504	22	.	.	PUNCT
hassl-3729	505	1	the	the	DET
hassl-3729	505	2	relation	relation	NOUN
hassl-3729	505	3	between	between	ADP
hassl-3729	505	4	earnings	earning	NOUN
hassl-3729	505	5	and	and	CCONJ
hassl-3729	505	6	cash	cash	NOUN
hassl-3729	505	7	flows	flow	NOUN
hassl-3729	505	8	.	.	PUNCT
hassl-3729	506	1	journal	journal	NOUN
hassl-3729	506	2	of	of	ADP
hassl-3729	506	3	accounting	accounting	NOUN
hassl-3729	506	4	and	and	CCONJ
hassl-3729	506	5	economics	economic	NOUN
hassl-3729	506	6	,	,	PUNCT
hassl-3729	506	7	25(2	25(2	NUM
hassl-3729	506	8	)	)	PUNCT
hassl-3729	506	9	,	,	PUNCT
hassl-3729	506	10	133	133	NUM
hassl-3729	506	11	-	-	SYM
hassl-3729	506	12	168	168	NUM
hassl-3729	506	13	.	.	PUNCT
hassl-3729	507	1	https://doi.org/10.1016/s0165-4101(98)00020-2	https://doi.org/10.1016/s0165-4101(98)00020-2	PROPN
hassl-3729	507	2	dewata	dewata	PROPN
hassl-3729	507	3	,	,	PUNCT
hassl-3729	507	4	e.	e.	PROPN
hassl-3729	507	5	,	,	PUNCT
hassl-3729	507	6	hadi	hadi	PROPN
hassl-3729	507	7	,	,	PUNCT
hassl-3729	507	8	h.	h.	PROPN
hassl-3729	507	9	,	,	PUNCT
hassl-3729	507	10	&	&	CCONJ
hassl-3729	507	11	jauhari	jauhari	PROPN
hassl-3729	507	12	,	,	PUNCT
hassl-3729	507	13	h.	h.	PROPN
hassl-3729	507	14	(	(	PUNCT
hassl-3729	507	15	2016	2016	NUM
hassl-3729	507	16	)	)	PUNCT
hassl-3729	507	17	.	.	PUNCT
hassl-3729	508	1	determinants	determinant	NOUN
hassl-3729	508	2	of	of	ADP
hassl-3729	508	3	financial	financial	ADJ
hassl-3729	508	4	reporting	reporting	NOUN
hassl-3729	508	5	quality	quality	NOUN
hassl-3729	508	6	and	and	CCONJ
hassl-3729	508	7	its	its	PRON
hassl-3729	508	8	implications	implication	NOUN
hassl-3729	508	9	on	on	ADP
hassl-3729	508	10	the	the	DET
hassl-3729	508	11	financial	financial	ADJ
hassl-3729	508	12	performance	performance	NOUN
hassl-3729	508	13	of	of	ADP
hassl-3729	508	14	state	state	NOUN
hassl-3729	508	15	-	-	PUNCT
hassl-3729	508	16	owned	own	VERB
hassl-3729	508	17	enterprises	enterprise	NOUN
hassl-3729	508	18	(	(	PUNCT
hassl-3729	508	19	soes	soe	NOUN
hassl-3729	508	20	)	)	PUNCT
hassl-3729	508	21	.	.	PUNCT
hassl-3729	509	1	risk	risk	NOUN
hassl-3729	509	2	governance	governance	NOUN
hassl-3729	509	3	and	and	CCONJ
hassl-3729	509	4	control	control	NOUN
hassl-3729	509	5	:	:	PUNCT
hassl-3729	509	6	financial	financial	ADJ
hassl-3729	509	7	markets	market	NOUN
hassl-3729	509	8	and	and	CCONJ
hassl-3729	509	9	institutions	institution	NOUN
hassl-3729	509	10	,	,	PUNCT
hassl-3729	509	11	6(4	6(4	NOUN
hassl-3729	509	12	)	)	PUNCT
hassl-3729	509	13	,	,	PUNCT
hassl-3729	509	14	521–530	521–530	NUM
hassl-3729	509	15	.	.	PUNCT
hassl-3729	510	1	https://doi.org/10.22495/rgcv6i4siart11	https://doi.org/10.22495/rgcv6i4siart11	ADJ
hassl-3729	510	2	dimitropoulos	dimitropoulo	NOUN
hassl-3729	510	3	,	,	PUNCT
hassl-3729	510	4	p.	p.	PROPN
hassl-3729	510	5	e.	e.	PROPN
hassl-3729	510	6	,	,	PUNCT
hassl-3729	510	7	&	&	CCONJ
hassl-3729	510	8	asteriou	asteriou	PROPN
hassl-3729	510	9	,	,	PUNCT
hassl-3729	510	10	d.	d.	PROPN
hassl-3729	510	11	(	(	PUNCT
hassl-3729	510	12	2010	2010	NUM
hassl-3729	510	13	)	)	PUNCT
hassl-3729	510	14	.	.	PUNCT
hassl-3729	511	1	the	the	DET
hassl-3729	511	2	effect	effect	NOUN
hassl-3729	511	3	of	of	ADP
hassl-3729	511	4	board	board	NOUN
hassl-3729	511	5	composition	composition	NOUN
hassl-3729	511	6	on	on	ADP
hassl-3729	511	7	the	the	DET
hassl-3729	511	8	informativeness	informativeness	NOUN
hassl-3729	511	9	and	and	CCONJ
hassl-3729	511	10	quality	quality	NOUN
hassl-3729	511	11	of	of	ADP
hassl-3729	511	12	annual	annual	ADJ
hassl-3729	511	13	earnings	earning	NOUN
hassl-3729	511	14	:	:	PUNCT
hassl-3729	511	15	empirical	empirical	ADJ
hassl-3729	511	16	evidence	evidence	NOUN
hassl-3729	511	17	from	from	ADP
hassl-3729	511	18	greece	greece	PROPN
hassl-3729	511	19	.	.	PUNCT
hassl-3729	512	1	research	research	NOUN
hassl-3729	512	2	in	in	ADP
hassl-3729	512	3	international	international	ADJ
hassl-3729	512	4	business	business	NOUN
hassl-3729	512	5	and	and	CCONJ
hassl-3729	512	6	finance	finance	NOUN
hassl-3729	512	7	,	,	PUNCT
hassl-3729	512	8	24(2	24(2	NUM
hassl-3729	512	9	)	)	PUNCT
hassl-3729	512	10	,	,	PUNCT
hassl-3729	512	11	190	190	NUM
hassl-3729	512	12	-	-	SYM
hassl-3729	512	13	205	205	NUM
hassl-3729	512	14	.	.	PUNCT
hassl-3729	513	1	https://doi.org/10.1016/j.ribaf.2009.12.001	https://doi.org/10.1016/j.ribaf.2009.12.001	VERB
hassl-3729	513	2	fama	fama	PROPN
hassl-3729	513	3	,	,	PUNCT
hassl-3729	513	4	e.	e.	PROPN
hassl-3729	513	5	f.	f.	PROPN
hassl-3729	513	6	(	(	PUNCT
hassl-3729	513	7	1980	1980	NUM
hassl-3729	513	8	)	)	PUNCT
hassl-3729	513	9	.	.	PUNCT
hassl-3729	514	1	agency	agency	NOUN
hassl-3729	514	2	problems	problem	NOUN
hassl-3729	514	3	and	and	CCONJ
hassl-3729	514	4	the	the	DET
hassl-3729	514	5	theory	theory	NOUN
hassl-3729	514	6	of	of	ADP
hassl-3729	514	7	the	the	DET
hassl-3729	514	8	firm	firm	NOUN
hassl-3729	514	9	.	.	PUNCT
hassl-3729	515	1	journal	journal	NOUN
hassl-3729	515	2	of	of	ADP
hassl-3729	515	3	political	political	ADJ
hassl-3729	515	4	economy	economy	NOUN
hassl-3729	515	5	,	,	PUNCT
hassl-3729	515	6	88(2	88(2	NUM
hassl-3729	515	7	)	)	PUNCT
hassl-3729	515	8	,	,	PUNCT
hassl-3729	515	9	288	288	NUM
hassl-3729	515	10	-	-	SYM
hassl-3729	515	11	307	307	NUM
hassl-3729	515	12	.	.	PUNCT
hassl-3729	516	1	https://doi.org/10.1086/260866	https://doi.org/10.1086/260866	PROPN
hassl-3729	516	2	fama	fama	PROPN
hassl-3729	516	3	,	,	PUNCT
hassl-3729	516	4	e.	e.	PROPN
hassl-3729	516	5	f.	f.	PROPN
hassl-3729	516	6	,	,	PUNCT
hassl-3729	516	7	&	&	CCONJ
hassl-3729	516	8	jensen	jensen	PROPN
hassl-3729	516	9	,	,	PUNCT
hassl-3729	516	10	m.	m.	PROPN
hassl-3729	516	11	c.	c.	PROPN
hassl-3729	516	12	(	(	PUNCT
hassl-3729	516	13	1983	1983	NUM
hassl-3729	516	14	)	)	PUNCT
hassl-3729	516	15	.	.	PUNCT
hassl-3729	517	1	separation	separation	NOUN
hassl-3729	517	2	of	of	ADP
hassl-3729	517	3	ownership	ownership	NOUN
hassl-3729	517	4	and	and	CCONJ
hassl-3729	517	5	control	control	NOUN
hassl-3729	517	6	.	.	PUNCT
hassl-3729	518	1	the	the	DET
hassl-3729	518	2	journal	journal	NOUN
hassl-3729	518	3	of	of	ADP
hassl-3729	518	4	law	law	NOUN
hassl-3729	518	5	and	and	CCONJ
hassl-3729	518	6	economics	economic	NOUN
hassl-3729	518	7	,	,	PUNCT
hassl-3729	518	8	26(2	26(2	NUM
hassl-3729	518	9	)	)	PUNCT
hassl-3729	518	10	,	,	PUNCT
hassl-3729	518	11	301	301	NUM
hassl-3729	518	12	-	-	SYM
hassl-3729	518	13	325	325	NUM
hassl-3729	518	14	.	.	PUNCT
hassl-3729	519	1	https://doi.org/10.1086/467037	https://doi.org/10.1086/467037	NUM
hassl-3729	519	2	fornell	fornell	NOUN
hassl-3729	519	3	,	,	PUNCT
hassl-3729	519	4	c.	c.	PROPN
hassl-3729	519	5	,	,	PUNCT
hassl-3729	519	6	&	&	CCONJ
hassl-3729	519	7	larcker	larcker	PROPN
hassl-3729	519	8	,	,	PUNCT
hassl-3729	519	9	d.	d.	PROPN
hassl-3729	519	10	f.	f.	PROPN
hassl-3729	519	11	(	(	PUNCT
hassl-3729	519	12	1981	1981	NUM
hassl-3729	519	13	)	)	PUNCT
hassl-3729	519	14	.	.	PUNCT
hassl-3729	520	1	evaluating	evaluate	VERB
hassl-3729	520	2	structural	structural	ADJ
hassl-3729	520	3	equation	equation	NOUN
hassl-3729	520	4	models	model	NOUN
hassl-3729	520	5	with	with	ADP
hassl-3729	520	6	unobservable	unobservable	ADJ
hassl-3729	520	7	variables	variable	NOUN
hassl-3729	520	8	and	and	CCONJ
hassl-3729	520	9	measurement	measurement	NOUN
hassl-3729	520	10	error	error	NOUN
hassl-3729	520	11	.	.	PUNCT
hassl-3729	521	1	journal	journal	NOUN
hassl-3729	521	2	of	of	ADP
hassl-3729	521	3	marketing	marketing	NOUN
hassl-3729	521	4	research	research	NOUN
hassl-3729	521	5	,	,	PUNCT
hassl-3729	521	6	18(1	18(1	NUM
hassl-3729	521	7	)	)	PUNCT
hassl-3729	521	8	,	,	PUNCT
hassl-3729	521	9	39	39	NUM
hassl-3729	521	10	-	-	SYM
hassl-3729	521	11	50	50	NUM
hassl-3729	521	12	.	.	PUNCT
hassl-3729	522	1	https://doi.org/10.2307/3151312	https://doi.org/10.2307/3151312	PROPN
hassl-3729	522	2	francis	francis	PROPN
hassl-3729	522	3	,	,	PUNCT
hassl-3729	522	4	j.	j.	PROPN
hassl-3729	522	5	,	,	PUNCT
hassl-3729	522	6	schipper	schipper	PROPN
hassl-3729	522	7	,	,	PUNCT
hassl-3729	522	8	k.	k.	PROPN
hassl-3729	522	9	,	,	PUNCT
hassl-3729	522	10	&	&	CCONJ
hassl-3729	522	11	vincent	vincent	PROPN
hassl-3729	522	12	,	,	PUNCT
hassl-3729	522	13	l.	l.	PROPN
hassl-3729	522	14	(	(	PUNCT
hassl-3729	522	15	2003	2003	NUM
hassl-3729	522	16	)	)	PUNCT
hassl-3729	522	17	.	.	PUNCT
hassl-3729	523	1	the	the	DET
hassl-3729	523	2	relative	relative	ADJ
hassl-3729	523	3	and	and	CCONJ
hassl-3729	523	4	incremental	incremental	ADJ
hassl-3729	523	5	explanatory	explanatory	ADJ
hassl-3729	523	6	power	power	NOUN
hassl-3729	523	7	of	of	ADP
hassl-3729	523	8	earnings	earning	NOUN
hassl-3729	523	9	and	and	CCONJ
hassl-3729	523	10	alternative	alternative	NOUN
hassl-3729	523	11	(	(	PUNCT
hassl-3729	523	12	to	to	ADP
hassl-3729	523	13	earnings	earning	NOUN
hassl-3729	523	14	)	)	PUNCT
hassl-3729	523	15	performance	performance	NOUN
hassl-3729	523	16	measures	measure	NOUN
hassl-3729	523	17	for	for	ADP
hassl-3729	523	18	returns	return	NOUN
hassl-3729	523	19	.	.	PUNCT
hassl-3729	524	1	contemporary	contemporary	ADJ
hassl-3729	524	2	accounting	accounting	NOUN
hassl-3729	524	3	research	research	NOUN
hassl-3729	524	4	,	,	PUNCT
hassl-3729	524	5	20(1	20(1	NUM
hassl-3729	524	6	)	)	PUNCT
hassl-3729	524	7	,	,	PUNCT
hassl-3729	524	8	121	121	NUM
hassl-3729	524	9	-	-	SYM
hassl-3729	524	10	164	164	NUM
hassl-3729	524	11	.	.	PUNCT
hassl-3729	525	1	freeman	freeman	PROPN
hassl-3729	525	2	,	,	PUNCT
hassl-3729	525	3	r.	r.	PROPN
hassl-3729	525	4	e.	e.	PROPN
hassl-3729	525	5	(	(	PUNCT
hassl-3729	525	6	1984	1984	NUM
hassl-3729	525	7	)	)	PUNCT
hassl-3729	525	8	.	.	PUNCT
hassl-3729	526	1	strategic	strategic	ADJ
hassl-3729	526	2	management	management	NOUN
hassl-3729	526	3	:	:	PUNCT
hassl-3729	526	4	a	a	DET
hassl-3729	526	5	stakeholder	stakeholder	NOUN
hassl-3729	526	6	approach	approach	NOUN
hassl-3729	526	7	.	.	PUNCT
hassl-3729	527	1	in	in	ADP
hassl-3729	527	2	reflecting	reflect	VERB
hassl-3729	527	3	on	on	ADP
hassl-3729	527	4	school	school	NOUN
hassl-3729	527	5	management	management	NOUN
hassl-3729	527	6	.	.	PUNCT
hassl-3729	528	1	boston	boston	PROPN
hassl-3729	528	2	:	:	PUNCT
hassl-3729	528	3	pitman	pitman	NOUN
hassl-3729	528	4	.	.	PUNCT
hassl-3729	529	1	furqan	furqan	PROPN
hassl-3729	529	2	,	,	PUNCT
hassl-3729	529	3	a.	a.	PROPN
hassl-3729	529	4	c.	c.	PROPN
hassl-3729	529	5	,	,	PUNCT
hassl-3729	529	6	wardhani	wardhani	PROPN
hassl-3729	529	7	,	,	PUNCT
hassl-3729	529	8	r.	r.	PROPN
hassl-3729	529	9	,	,	PUNCT
hassl-3729	529	10	martani	martani	PROPN
hassl-3729	529	11	,	,	PUNCT
hassl-3729	529	12	d.	d.	PROPN
hassl-3729	529	13	,	,	PUNCT
hassl-3729	529	14	&	&	CCONJ
hassl-3729	529	15	setyaningrum	setyaningrum	PROPN
hassl-3729	529	16	,	,	PUNCT
hassl-3729	529	17	d.	d.	PROPN
hassl-3729	529	18	(	(	PUNCT
hassl-3729	529	19	2020	2020	NUM
hassl-3729	529	20	)	)	PUNCT
hassl-3729	529	21	.	.	PUNCT
hassl-3729	530	1	the	the	DET
hassl-3729	530	2	effect	effect	NOUN
hassl-3729	530	3	of	of	ADP
hassl-3729	530	4	audit	audit	NOUN
hassl-3729	530	5	findings	finding	NOUN
hassl-3729	530	6	and	and	CCONJ
hassl-3729	530	7	audit	audit	NOUN
hassl-3729	530	8	recommendation	recommendation	NOUN
hassl-3729	530	9	follow	follow	NOUN
hassl-3729	530	10	-	-	PUNCT
hassl-3729	530	11	up	up	NOUN
hassl-3729	530	12	on	on	ADP
hassl-3729	530	13	the	the	DET
hassl-3729	530	14	financial	financial	ADJ
hassl-3729	530	15	report	report	NOUN
hassl-3729	530	16	and	and	CCONJ
hassl-3729	530	17	public	public	ADJ
hassl-3729	530	18	service	service	NOUN
hassl-3729	530	19	quality	quality	NOUN
hassl-3729	530	20	in	in	ADP
hassl-3729	530	21	indonesia	indonesia	PROPN
hassl-3729	530	22	.	.	PUNCT
hassl-3729	531	1	international	international	ADJ
hassl-3729	531	2	journal	journal	PROPN
hassl-3729	531	3	of	of	ADP
hassl-3729	531	4	public	public	ADJ
hassl-3729	531	5	sector	sector	NOUN
hassl-3729	531	6	management	management	NOUN
hassl-3729	531	7	,	,	PUNCT
hassl-3729	531	8	33(5	33(5	NUM
hassl-3729	531	9	)	)	PUNCT
hassl-3729	531	10	,	,	PUNCT
hassl-3729	531	11	535	535	NUM
hassl-3729	531	12	-	-	SYM
hassl-3729	531	13	559	559	NUM
hassl-3729	531	14	.	.	PUNCT
hassl-3729	532	1	https://doi.org/10.1108/ijpsm-06-2019-0173	https://doi.org/10.1108/ijpsm-06-2019-0173	PROPN
hassl-3729	532	2	garcia	garcia	PROPN
hassl-3729	532	3	-	-	PUNCT
hassl-3729	532	4	lacalle	lacalle	PROPN
hassl-3729	532	5	,	,	PUNCT
hassl-3729	532	6	j.	j.	PROPN
hassl-3729	532	7	,	,	PUNCT
hassl-3729	532	8	&	&	CCONJ
hassl-3729	532	9	torres	torres	PROPN
hassl-3729	532	10	,	,	PUNCT
hassl-3729	532	11	l.	l.	PROPN
hassl-3729	532	12	(	(	PUNCT
hassl-3729	532	13	2021	2021	NUM
hassl-3729	532	14	)	)	PUNCT
hassl-3729	532	15	.	.	PUNCT
hassl-3729	533	1	financial	financial	ADJ
hassl-3729	533	2	reporting	reporting	NOUN
hassl-3729	533	3	quality	quality	NOUN
hassl-3729	533	4	and	and	CCONJ
hassl-3729	533	5	online	online	ADJ
hassl-3729	533	6	disclosure	disclosure	NOUN
hassl-3729	533	7	practices	practice	NOUN
hassl-3729	533	8	in	in	ADP
hassl-3729	533	9	spanish	spanish	ADJ
hassl-3729	533	10	governmental	governmental	ADJ
hassl-3729	533	11	agencies	agency	NOUN
hassl-3729	533	12	.	.	PUNCT
hassl-3729	534	1	sustainability	sustainability	NOUN
hassl-3729	534	2	,	,	PUNCT
hassl-3729	534	3	13(5	13(5	NUM
hassl-3729	534	4	)	)	PUNCT
hassl-3729	534	5	,	,	PUNCT
hassl-3729	534	6	2437	2437	NUM
hassl-3729	534	7	.	.	PUNCT
hassl-3729	535	1	https://doi.org/10.3390/su13052437	https://doi.org/10.3390/su13052437	ADP
hassl-3729	535	2	gebrayel	gebrayel	PROPN
hassl-3729	535	3	,	,	PUNCT
hassl-3729	535	4	e.	e.	PROPN
hassl-3729	535	5	,	,	PUNCT
hassl-3729	535	6	jarrar	jarrar	PROPN
hassl-3729	535	7	,	,	PUNCT
hassl-3729	535	8	h.	h.	PROPN
hassl-3729	535	9	,	,	PUNCT
hassl-3729	535	10	salloum	salloum	NOUN
hassl-3729	535	11	,	,	PUNCT
hassl-3729	535	12	c.	c.	PROPN
hassl-3729	535	13	,	,	PUNCT
hassl-3729	535	14	&	&	CCONJ
hassl-3729	535	15	lefebvre	lefebvre	PROPN
hassl-3729	535	16	,	,	PUNCT
hassl-3729	535	17	q.	q.	PROPN
hassl-3729	535	18	(	(	PUNCT
hassl-3729	535	19	2018	2018	NUM
hassl-3729	535	20	)	)	PUNCT
hassl-3729	535	21	.	.	PUNCT
hassl-3729	536	1	effective	effective	ADJ
hassl-3729	536	2	association	association	NOUN
hassl-3729	536	3	between	between	ADP
hassl-3729	536	4	audit	audit	NOUN
hassl-3729	536	5	committees	committee	NOUN
hassl-3729	536	6	and	and	CCONJ
hassl-3729	536	7	the	the	DET
hassl-3729	536	8	internal	internal	ADJ
hassl-3729	536	9	audit	audit	NOUN
hassl-3729	536	10	function	function	NOUN
hassl-3729	536	11	and	and	CCONJ
hassl-3729	536	12	its	its	PRON
hassl-3729	536	13	impact	impact	NOUN
hassl-3729	536	14	on	on	ADP
hassl-3729	536	15	financial	financial	ADJ
hassl-3729	536	16	reporting	reporting	NOUN
hassl-3729	536	17	quality	quality	NOUN
hassl-3729	536	18	:	:	PUNCT
hassl-3729	536	19	empirical	empirical	ADJ
hassl-3729	536	20	evidence	evidence	NOUN
hassl-3729	536	21	from	from	ADP
hassl-3729	536	22	omani	omani	ADJ
hassl-3729	536	23	listed	list	VERB
hassl-3729	536	24	firms	firm	NOUN
hassl-3729	536	25	.	.	PUNCT
hassl-3729	537	1	international	international	ADJ
hassl-3729	537	2	journal	journal	PROPN
hassl-3729	537	3	of	of	ADP
hassl-3729	537	4	auditing	auditing	NOUN
hassl-3729	537	5	,	,	PUNCT
hassl-3729	537	6	22(2	22(2	NUM
hassl-3729	537	7	)	)	PUNCT
hassl-3729	537	8	,	,	PUNCT
hassl-3729	537	9	197	197	NUM
hassl-3729	537	10	-	-	SYM
hassl-3729	537	11	213	213	NUM
hassl-3729	537	12	.	.	PUNCT
hassl-3729	538	1	https://doi.org/10.1111/ijau.12113	https://doi.org/10.1111/ijau.12113	PROPN
hassl-3729	538	2	givoly	givoly	PROPN
hassl-3729	538	3	,	,	PUNCT
hassl-3729	538	4	d.	d.	PROPN
hassl-3729	538	5	,	,	PUNCT
hassl-3729	538	6	hayn	hayn	NOUN
hassl-3729	538	7	,	,	PUNCT
hassl-3729	538	8	c.	c.	PROPN
hassl-3729	538	9	k.	k.	PROPN
hassl-3729	538	10	,	,	PUNCT
hassl-3729	538	11	&	&	CCONJ
hassl-3729	538	12	katz	katz	PROPN
hassl-3729	538	13	,	,	PUNCT
hassl-3729	538	14	s.	s.	PROPN
hassl-3729	538	15	p.	p.	PROPN
hassl-3729	538	16	(	(	PUNCT
hassl-3729	538	17	2010	2010	NUM
hassl-3729	538	18	)	)	PUNCT
hassl-3729	538	19	.	.	PUNCT
hassl-3729	539	1	does	do	AUX
hassl-3729	539	2	public	public	ADJ
hassl-3729	539	3	ownership	ownership	NOUN
hassl-3729	539	4	of	of	ADP
hassl-3729	539	5	equity	equity	NOUN
hassl-3729	539	6	improve	improve	VERB
hassl-3729	539	7	earnings	earning	NOUN
hassl-3729	539	8	quality	quality	NOUN
hassl-3729	539	9	?	?	PUNCT
hassl-3729	540	1	the	the	DET
hassl-3729	540	2	accounting	accounting	NOUN
hassl-3729	540	3	review	review	NOUN
hassl-3729	540	4	,	,	PUNCT
hassl-3729	540	5	85(1	85(1	NOUN
hassl-3729	540	6	)	)	PUNCT
hassl-3729	540	7	,	,	PUNCT
hassl-3729	540	8	195	195	NUM
hassl-3729	540	9	-	-	SYM
hassl-3729	540	10	225	225	NUM
hassl-3729	540	11	.	.	PUNCT
hassl-3729	541	1	https://doi.org/10.2308/accr.2010.85.1.195	https://doi.org/10.2308/accr.2010.85.1.195	PROPN
hassl-3729	541	2	graham	graham	PROPN
hassl-3729	541	3	,	,	PUNCT
hassl-3729	541	4	j.	j.	PROPN
hassl-3729	541	5	r.	r.	PROPN
hassl-3729	541	6	,	,	PUNCT
hassl-3729	541	7	harvey	harvey	PROPN
hassl-3729	541	8	,	,	PUNCT
hassl-3729	541	9	c.	c.	PROPN
hassl-3729	541	10	r.	r.	PROPN
hassl-3729	541	11	,	,	PUNCT
hassl-3729	541	12	&	&	CCONJ
hassl-3729	541	13	rajgopal	rajgopal	PROPN
hassl-3729	541	14	,	,	PUNCT
hassl-3729	541	15	s.	s.	PROPN
hassl-3729	541	16	(	(	PUNCT
hassl-3729	541	17	2005	2005	NUM
hassl-3729	541	18	)	)	PUNCT
hassl-3729	541	19	.	.	PUNCT
hassl-3729	542	1	the	the	DET
hassl-3729	542	2	economic	economic	ADJ
hassl-3729	542	3	implications	implication	NOUN
hassl-3729	542	4	of	of	ADP
hassl-3729	542	5	corporate	corporate	ADJ
hassl-3729	542	6	financial	financial	ADJ
hassl-3729	542	7	reporting	reporting	NOUN
hassl-3729	542	8	.	.	PUNCT
hassl-3729	543	1	journal	journal	NOUN
hassl-3729	543	2	of	of	ADP
hassl-3729	543	3	accounting	accounting	NOUN
hassl-3729	543	4	and	and	CCONJ
hassl-3729	543	5	economics	economic	NOUN
hassl-3729	543	6	,	,	PUNCT
hassl-3729	543	7	40(1	40(1	NOUN
hassl-3729	543	8	-	-	SYM
hassl-3729	543	9	3	3	NUM
hassl-3729	543	10	)	)	PUNCT
hassl-3729	543	11	,	,	PUNCT
hassl-3729	543	12	3	3	NUM
hassl-3729	543	13	-	-	SYM
hassl-3729	543	14	73	73	NUM
hassl-3729	543	15	.	.	PUNCT
hassl-3729	544	1	https://doi.org/10.1016/j.jacceco.2005.01.002	https://doi.org/10.1016/j.jacceco.2005.01.002	NUM
hassl-3729	544	2	hair	hair	NOUN
hassl-3729	544	3	,	,	PUNCT
hassl-3729	544	4	j.	j.	PROPN
hassl-3729	544	5	f.	f.	PROPN
hassl-3729	544	6	,	,	PUNCT
hassl-3729	544	7	anderson	anderson	PROPN
hassl-3729	544	8	,	,	PUNCT
hassl-3729	544	9	r.	r.	PROPN
hassl-3729	544	10	e.	e.	PROPN
hassl-3729	544	11	,	,	PUNCT
hassl-3729	544	12	tatham	tatham	PROPN
hassl-3729	544	13	,	,	PUNCT
hassl-3729	544	14	r.	r.	PROPN
hassl-3729	544	15	l.	l.	PROPN
hassl-3729	544	16	,	,	PUNCT
hassl-3729	544	17	&	&	CCONJ
hassl-3729	544	18	black	black	PROPN
hassl-3729	544	19	,	,	PUNCT
hassl-3729	544	20	w.	w.	PROPN
hassl-3729	544	21	c.	c.	PROPN
hassl-3729	544	22	(	(	PUNCT
hassl-3729	544	23	2010	2010	NUM
hassl-3729	544	24	)	)	PUNCT
hassl-3729	544	25	.	.	PUNCT
hassl-3729	545	1	multivariate	multivariate	NOUN
hassl-3729	545	2	data	datum	NOUN
hassl-3729	545	3	analysis	analysis	NOUN
hassl-3729	545	4	(	(	PUNCT
hassl-3729	545	5	5th	5th	ADJ
hassl-3729	545	6	ed	ed	NOUN
hassl-3729	545	7	.	.	PUNCT
hassl-3729	545	8	)	)	PUNCT
hassl-3729	545	9	.	.	PUNCT
hassl-3729	546	1	upper	upper	ADJ
hassl-3729	546	2	saddle	saddle	PROPN
hassl-3729	546	3	river	river	PROPN
hassl-3729	546	4	,	,	PUNCT
hassl-3729	546	5	nj	nj	PROPN
hassl-3729	546	6	:	:	PUNCT
hassl-3729	546	7	prentice	prentice	PROPN
hassl-3729	546	8	hall	hall	PROPN
hassl-3729	546	9	.	.	PUNCT
hassl-3729	547	1	hair	hair	NOUN
hassl-3729	547	2	,	,	PUNCT
hassl-3729	547	3	j.	j.	PROPN
hassl-3729	547	4	f.	f.	PROPN
hassl-3729	547	5	,	,	PUNCT
hassl-3729	547	6	hult	hult	PROPN
hassl-3729	547	7	,	,	PUNCT
hassl-3729	547	8	g.	g.	PROPN
hassl-3729	547	9	t.	t.	PROPN
hassl-3729	547	10	m.	m.	PROPN
hassl-3729	547	11	,	,	PUNCT
hassl-3729	547	12	ringle	ringle	PROPN
hassl-3729	547	13	,	,	PUNCT
hassl-3729	547	14	c.	c.	PROPN
hassl-3729	547	15	,	,	PUNCT
hassl-3729	547	16	&	&	CCONJ
hassl-3729	547	17	sarstedt	sarstedt	NOUN
hassl-3729	547	18	,	,	PUNCT
hassl-3729	547	19	m.	m.	NOUN
hassl-3729	547	20	(	(	PUNCT
hassl-3729	547	21	2014	2014	NUM
hassl-3729	547	22	)	)	PUNCT
hassl-3729	547	23	.	.	PUNCT
hassl-3729	548	1	a	a	DET
hassl-3729	548	2	primer	primer	NOUN
hassl-3729	548	3	on	on	ADP
hassl-3729	548	4	partial	partial	ADJ
hassl-3729	548	5	least	least	ADJ
hassl-3729	548	6	squares	square	NOUN
hassl-3729	548	7	structural	structural	ADJ
hassl-3729	548	8	equation	equation	NOUN
hassl-3729	548	9	modeling	modeling	NOUN
hassl-3729	548	10	(	(	PUNCT
hassl-3729	548	11	plssem	plssem	NOUN
hassl-3729	548	12	)	)	PUNCT
hassl-3729	548	13	.	.	PUNCT
hassl-3729	549	1	thousand	thousand	NUM
hassl-3729	549	2	oaks	oak	NOUN
hassl-3729	549	3	,	,	PUNCT
hassl-3729	549	4	ca	can	AUX
hassl-3729	549	5	:	:	PUNCT
hassl-3729	549	6	sage	sage	NOUN
hassl-3729	549	7	publications	publication	NOUN
hassl-3729	549	8	.	.	PUNCT
hassl-3729	550	1	hasan	hasan	PROPN
hassl-3729	550	2	,	,	PUNCT
hassl-3729	550	3	a.	a.	PROPN
hassl-3729	550	4	,	,	PUNCT
hassl-3729	550	5	aly	aly	PROPN
hassl-3729	550	6	,	,	PUNCT
hassl-3729	550	7	d.	d.	PROPN
hassl-3729	550	8	,	,	PUNCT
hassl-3729	550	9	&	&	CCONJ
hassl-3729	550	10	hussainey	hussainey	PROPN
hassl-3729	550	11	,	,	PUNCT
hassl-3729	550	12	k.	k.	PROPN
hassl-3729	550	13	(	(	PUNCT
hassl-3729	550	14	2022	2022	NUM
hassl-3729	550	15	)	)	PUNCT
hassl-3729	550	16	.	.	PUNCT
hassl-3729	551	1	corporate	corporate	ADJ
hassl-3729	551	2	governance	governance	NOUN
hassl-3729	551	3	and	and	CCONJ
hassl-3729	551	4	financial	financial	ADJ
hassl-3729	551	5	reporting	reporting	NOUN
hassl-3729	551	6	quality	quality	NOUN
hassl-3729	551	7	:	:	PUNCT
hassl-3729	551	8	a	a	DET
hassl-3729	551	9	comparative	comparative	ADJ
hassl-3729	551	10	study	study	NOUN
hassl-3729	551	11	.	.	PUNCT
hassl-3729	552	1	corporate	corporate	ADJ
hassl-3729	552	2	governance	governance	NOUN
hassl-3729	552	3	:	:	PUNCT
hassl-3729	552	4	the	the	DET
hassl-3729	552	5	international	international	ADJ
hassl-3729	552	6	journal	journal	NOUN
hassl-3729	552	7	of	of	ADP
hassl-3729	552	8	business	business	NOUN
hassl-3729	552	9	in	in	ADP
hassl-3729	552	10	society	society	NOUN
hassl-3729	552	11	,	,	PUNCT
hassl-3729	552	12	22(6	22(6	NUM
hassl-3729	552	13	)	)	PUNCT
hassl-3729	552	14	,	,	PUNCT
hassl-3729	552	15	1308	1308	NUM
hassl-3729	552	16	-	-	SYM
hassl-3729	552	17	1326	1326	NUM
hassl-3729	552	18	.	.	PUNCT
hassl-3729	553	1	https://doi.org/10.1108/cg-08-2021-0298	https://doi.org/10.1108/cg-08-2021-0298	AUX
hassl-3729	553	2	https://doi.org/10.1108/medar-10-2015-0070	https://doi.org/10.1108/medar-10-2015-0070	AUX
hassl-3729	553	3	https://doi.org/10.1108/medar-10-2015-0070	https://doi.org/10.1108/medar-10-2015-0070	NOUN
hassl-3729	553	4	https://doi.org/10.1111/j.1467-8683.2005.00468.x	https://doi.org/10.1111/j.1467-8683.2005.00468.x	PROPN
hassl-3729	553	5	https://www.thecorporategovernanceinstitute.com/insights/guides/seven-priorities-for-boards-in-2022/	https://www.thecorporategovernanceinstitute.com/insights/guides/seven-priorities-for-boards-in-2022/	X
hassl-3729	553	6	https://doi.org/10.1016/s0165-4101(98)00020-2	https://doi.org/10.1016/s0165-4101(98)00020-2	PROPN
hassl-3729	553	7	https://doi.org/10.22495/rgcv6i4siart11	https://doi.org/10.22495/rgcv6i4siart11	PROPN
hassl-3729	553	8	https://doi.org/10.1016/j.ribaf.2009.12.001	https://doi.org/10.1016/j.ribaf.2009.12.001	VERB
hassl-3729	553	9	https://doi.org/10.1086/260866	https://doi.org/10.1086/260866	PROPN
hassl-3729	553	10	https://doi.org/10.1086/467037	https://doi.org/10.1086/467037	PROPN
hassl-3729	553	11	https://doi.org/10.2307/3151312	https://doi.org/10.2307/3151312	PROPN
hassl-3729	553	12	https://doi.org/10.1108/ijpsm-06-2019-0173	https://doi.org/10.1108/ijpsm-06-2019-0173	PROPN
hassl-3729	553	13	https://doi.org/10.3390/su13052437	https://doi.org/10.3390/su13052437	PUNCT
hassl-3729	553	14	https://doi.org/10.1111/ijau.12113	https://doi.org/10.1111/ijau.12113	PROPN
hassl-3729	553	15	https://doi.org/10.2308/accr.2010.85.1.195	https://doi.org/10.2308/accr.2010.85.1.195	ADJ
hassl-3729	553	16	https://doi.org/10.1016/j.jacceco.2005.01.002	https://doi.org/10.1016/j.jacceco.2005.01.002	NOUN
hassl-3729	553	17	https://doi.org/10.1108/cg-08-2021-0298	https://doi.org/10.1108/cg-08-2021-0298	NOUN
hassl-3729	553	18	humanities	humanity	NOUN
hassl-3729	553	19	and	and	CCONJ
hassl-3729	553	20	social	social	ADJ
hassl-3729	553	21	sciences	science	NOUN
hassl-3729	553	22	letters	letter	NOUN
hassl-3729	553	23	,	,	PUNCT
hassl-3729	553	24	2024	2024	NUM
hassl-3729	553	25	,	,	PUNCT
hassl-3729	553	26	12(2	12(2	NUM
hassl-3729	553	27	):	):	PUNCT
hassl-3729	553	28	345	345	NUM
hassl-3729	553	29	-	-	SYM
hassl-3729	553	30	364	364	NUM
hassl-3729	553	31	362	362	NUM
hassl-3729	553	32	©	©	PROPN
hassl-3729	553	33	2024	2024	NUM
hassl-3729	553	34	conscientia	conscientia	PROPN
hassl-3729	553	35	beam	beam	PROPN
hassl-3729	553	36	.	.	PUNCT
hassl-3729	554	1	all	all	DET
hassl-3729	554	2	rights	right	NOUN
hassl-3729	554	3	reserved	reserve	VERB
hassl-3729	554	4	.	.	PUNCT
hassl-3729	555	1	hasibuan	hasibuan	PROPN
hassl-3729	555	2	,	,	PUNCT
hassl-3729	555	3	r.	r.	PROPN
hassl-3729	555	4	p.	p.	PROPN
hassl-3729	555	5	s.	s.	PROPN
hassl-3729	555	6	,	,	PUNCT
hassl-3729	555	7	&	&	CCONJ
hassl-3729	555	8	syahrial	syahrial	ADJ
hassl-3729	555	9	,	,	PUNCT
hassl-3729	555	10	h.	h.	PROPN
hassl-3729	555	11	(	(	PUNCT
hassl-3729	555	12	2019	2019	NUM
hassl-3729	555	13	)	)	PUNCT
hassl-3729	555	14	.	.	PUNCT
hassl-3729	556	1	analysis	analysis	NOUN
hassl-3729	556	2	of	of	ADP
hassl-3729	556	3	the	the	DET
hassl-3729	556	4	implementation	implementation	NOUN
hassl-3729	556	5	effects	effect	NOUN
hassl-3729	556	6	of	of	ADP
hassl-3729	556	7	accrual	accrual	ADJ
hassl-3729	556	8	-	-	PUNCT
hassl-3729	556	9	based	base	VERB
hassl-3729	556	10	governmental	governmental	ADJ
hassl-3729	556	11	accounting	accounting	NOUN
hassl-3729	556	12	standards	standard	NOUN
hassl-3729	556	13	on	on	ADP
hassl-3729	556	14	the	the	DET
hassl-3729	556	15	financial	financial	ADJ
hassl-3729	556	16	statement	statement	NOUN
hassl-3729	556	17	qualities	quality	NOUN
hassl-3729	556	18	.	.	PUNCT
hassl-3729	557	1	paper	paper	NOUN
hassl-3729	557	2	presented	present	VERB
hassl-3729	557	3	at	at	ADP
hassl-3729	557	4	the	the	DET
hassl-3729	557	5	proceeding	proceeding	NOUN
hassl-3729	557	6	icopoid	icopoid	PROPN
hassl-3729	557	7	2019	2019	NUM
hassl-3729	557	8	the	the	DET
hassl-3729	557	9	2nd	2nd	ADJ
hassl-3729	557	10	international	international	ADJ
hassl-3729	557	11	conference	conference	NOUN
hassl-3729	557	12	on	on	ADP
hassl-3729	557	13	politic	politic	NOUN
hassl-3729	557	14	of	of	ADP
hassl-3729	557	15	islamic	islamic	ADJ
hassl-3729	557	16	development	development	PROPN
hassl-3729	557	17	.	.	PUNCT
hassl-3729	558	1	hegazy	hegazy	PROPN
hassl-3729	558	2	,	,	PUNCT
hassl-3729	558	3	k.	k.	PROPN
hassl-3729	558	4	,	,	PUNCT
hassl-3729	558	5	&	&	CCONJ
hassl-3729	558	6	stafford	stafford	PROPN
hassl-3729	558	7	,	,	PUNCT
hassl-3729	558	8	a.	a.	PROPN
hassl-3729	558	9	(	(	PUNCT
hassl-3729	558	10	2016	2016	NUM
hassl-3729	558	11	)	)	PUNCT
hassl-3729	558	12	.	.	PUNCT
hassl-3729	559	1	audit	audit	NOUN
hassl-3729	559	2	committee	committee	NOUN
hassl-3729	559	3	roles	role	NOUN
hassl-3729	559	4	and	and	CCONJ
hassl-3729	559	5	responsibilities	responsibility	NOUN
hassl-3729	559	6	in	in	ADP
hassl-3729	559	7	two	two	NUM
hassl-3729	559	8	english	english	ADJ
hassl-3729	559	9	public	public	ADJ
hassl-3729	559	10	sector	sector	NOUN
hassl-3729	559	11	settings	setting	NOUN
hassl-3729	559	12	.	.	PUNCT
hassl-3729	560	1	managerial	managerial	ADJ
hassl-3729	560	2	auditing	auditing	NOUN
hassl-3729	560	3	journal	journal	NOUN
hassl-3729	560	4	,	,	PUNCT
hassl-3729	560	5	31(8/9	31(8/9	NOUN
hassl-3729	560	6	)	)	PUNCT
hassl-3729	560	7	,	,	PUNCT
hassl-3729	560	8	848	848	NUM
hassl-3729	560	9	-	-	SYM
hassl-3729	560	10	870	870	NUM
hassl-3729	560	11	.	.	PUNCT
hassl-3729	561	1	https://doi.org/10.1108/maj-12-2015-1285	https://doi.org/10.1108/maj-12-2015-1285	PROPN
hassl-3729	561	2	hepworth	hepworth	PROPN
hassl-3729	561	3	,	,	PUNCT
hassl-3729	561	4	n.	n.	PROPN
hassl-3729	561	5	(	(	PUNCT
hassl-3729	561	6	2003	2003	NUM
hassl-3729	561	7	)	)	PUNCT
hassl-3729	561	8	.	.	PUNCT
hassl-3729	561	9	preconditions	precondition	NOUN
hassl-3729	561	10	for	for	ADP
hassl-3729	561	11	successful	successful	ADJ
hassl-3729	561	12	implementation	implementation	NOUN
hassl-3729	561	13	of	of	ADP
hassl-3729	561	14	accrual	accrual	ADJ
hassl-3729	561	15	accounting	accounting	NOUN
hassl-3729	561	16	in	in	ADP
hassl-3729	561	17	central	central	ADJ
hassl-3729	561	18	government	government	NOUN
hassl-3729	561	19	.	.	PUNCT
hassl-3729	562	1	public	public	ADJ
hassl-3729	562	2	money	money	NOUN
hassl-3729	562	3	&	&	CCONJ
hassl-3729	562	4	management	management	NOUN
hassl-3729	562	5	,	,	PUNCT
hassl-3729	562	6	23(1	23(1	NUM
hassl-3729	562	7	)	)	PUNCT
hassl-3729	562	8	,	,	PUNCT
hassl-3729	562	9	37	37	NUM
hassl-3729	562	10	-	-	SYM
hassl-3729	562	11	44	44	NUM
hassl-3729	562	12	.	.	PUNCT
hassl-3729	563	1	https://doi.org/10.1111/1467-9302.00339	https://doi.org/10.1111/1467-9302.00339	PROPN
hassl-3729	563	2	hope	hope	PROPN
hassl-3729	563	3	,	,	PUNCT
hassl-3729	563	4	o.-k	o.-k	PROPN
hassl-3729	563	5	.	.	PUNCT
hassl-3729	563	6	,	,	PUNCT
hassl-3729	563	7	langli	langli	PROPN
hassl-3729	563	8	,	,	PUNCT
hassl-3729	563	9	j.	j.	PROPN
hassl-3729	563	10	c.	c.	PROPN
hassl-3729	563	11	,	,	PUNCT
hassl-3729	563	12	&	&	CCONJ
hassl-3729	563	13	thomas	thomas	PROPN
hassl-3729	563	14	,	,	PUNCT
hassl-3729	563	15	w.	w.	PROPN
hassl-3729	563	16	b.	b.	PROPN
hassl-3729	563	17	(	(	PUNCT
hassl-3729	563	18	2012	2012	NUM
hassl-3729	563	19	)	)	PUNCT
hassl-3729	563	20	.	.	PUNCT
hassl-3729	564	1	agency	agency	NOUN
hassl-3729	564	2	conflicts	conflict	NOUN
hassl-3729	564	3	and	and	CCONJ
hassl-3729	564	4	auditing	auditing	NOUN
hassl-3729	564	5	in	in	ADP
hassl-3729	564	6	private	private	ADJ
hassl-3729	564	7	firms	firm	NOUN
hassl-3729	564	8	.	.	PUNCT
hassl-3729	565	1	accounting	accounting	NOUN
hassl-3729	565	2	,	,	PUNCT
hassl-3729	565	3	organizations	organization	NOUN
hassl-3729	565	4	and	and	CCONJ
hassl-3729	565	5	society	society	NOUN
hassl-3729	565	6	,	,	PUNCT
hassl-3729	565	7	37(7	37(7	NUM
hassl-3729	565	8	)	)	PUNCT
hassl-3729	565	9	,	,	PUNCT
hassl-3729	565	10	500	500	NUM
hassl-3729	565	11	-	-	SYM
hassl-3729	565	12	517	517	NUM
hassl-3729	565	13	.	.	PUNCT
hassl-3729	566	1	https://doi.org/10.1016/j.aos.2012.06.002	https://doi.org/10.1016/j.aos.2012.06.002	PROPN
hassl-3729	566	2	hope	hope	PROPN
hassl-3729	566	3	,	,	PUNCT
hassl-3729	566	4	o.-k	o.-k	PROPN
hassl-3729	566	5	.	.	PUNCT
hassl-3729	566	6	,	,	PUNCT
hassl-3729	566	7	thomas	thomas	PROPN
hassl-3729	566	8	,	,	PUNCT
hassl-3729	566	9	w.	w.	PROPN
hassl-3729	566	10	b.	b.	PROPN
hassl-3729	566	11	,	,	PUNCT
hassl-3729	566	12	&	&	CCONJ
hassl-3729	566	13	vyas	vyas	PROPN
hassl-3729	566	14	,	,	PUNCT
hassl-3729	566	15	d.	d.	PROPN
hassl-3729	566	16	(	(	PUNCT
hassl-3729	566	17	2013	2013	NUM
hassl-3729	566	18	)	)	PUNCT
hassl-3729	566	19	.	.	PUNCT
hassl-3729	567	1	financial	financial	ADJ
hassl-3729	567	2	reporting	reporting	NOUN
hassl-3729	567	3	quality	quality	NOUN
hassl-3729	567	4	of	of	ADP
hassl-3729	567	5	us	we	PRON
hassl-3729	567	6	private	private	ADJ
hassl-3729	567	7	and	and	CCONJ
hassl-3729	567	8	public	public	ADJ
hassl-3729	567	9	firms	firm	NOUN
hassl-3729	567	10	.	.	PUNCT
hassl-3729	568	1	the	the	DET
hassl-3729	568	2	accounting	accounting	NOUN
hassl-3729	568	3	review	review	NOUN
hassl-3729	568	4	,	,	PUNCT
hassl-3729	568	5	88(5	88(5	PROPN
hassl-3729	568	6	)	)	PUNCT
hassl-3729	568	7	,	,	PUNCT
hassl-3729	568	8	1715	1715	NUM
hassl-3729	568	9	-	-	SYM
hassl-3729	568	10	1742	1742	NUM
hassl-3729	568	11	.	.	PUNCT
hassl-3729	569	1	https://doi.org/10.2308/accr-50494	https://doi.org/10.2308/accr-50494	PROPN
hassl-3729	569	2	hu	hu	PROPN
hassl-3729	569	3	,	,	PUNCT
hassl-3729	569	4	n.	n.	PROPN
hassl-3729	569	5	,	,	PUNCT
hassl-3729	569	6	xue	xue	PROPN
hassl-3729	569	7	,	,	PUNCT
hassl-3729	569	8	x.	x.	NOUN
hassl-3729	569	9	,	,	PUNCT
hassl-3729	569	10	&	&	CCONJ
hassl-3729	569	11	liu	liu	PROPN
hassl-3729	569	12	,	,	PUNCT
hassl-3729	569	13	l.	l.	PROPN
hassl-3729	569	14	(	(	PUNCT
hassl-3729	569	15	2022	2022	NUM
hassl-3729	569	16	)	)	PUNCT
hassl-3729	569	17	.	.	PUNCT
hassl-3729	570	1	the	the	DET
hassl-3729	570	2	impact	impact	NOUN
hassl-3729	570	3	of	of	ADP
hassl-3729	570	4	air	air	NOUN
hassl-3729	570	5	pollution	pollution	NOUN
hassl-3729	570	6	on	on	ADP
hassl-3729	570	7	financial	financial	ADJ
hassl-3729	570	8	reporting	reporting	NOUN
hassl-3729	570	9	quality	quality	NOUN
hassl-3729	570	10	:	:	PUNCT
hassl-3729	570	11	evidence	evidence	NOUN
hassl-3729	570	12	from	from	ADP
hassl-3729	570	13	china	china	PROPN
hassl-3729	570	14	.	.	PUNCT
hassl-3729	571	1	accounting	accounting	PROPN
hassl-3729	571	2	&	&	CCONJ
hassl-3729	571	3	finance	finance	NOUN
hassl-3729	571	4	,	,	PUNCT
hassl-3729	571	5	62(3	62(3	NOUN
hassl-3729	571	6	)	)	PUNCT
hassl-3729	571	7	,	,	PUNCT
hassl-3729	571	8	3609	3609	NUM
hassl-3729	571	9	-	-	SYM
hassl-3729	571	10	3644	3644	NUM
hassl-3729	571	11	.	.	PUNCT
hassl-3729	572	1	https://doi.org/10.1111/acfi.12898	https://doi.org/10.1111/acfi.12898	PROPN
hassl-3729	572	2	iasb	iasb	PROPN
hassl-3729	572	3	.	.	PUNCT
hassl-3729	573	1	(	(	PUNCT
hassl-3729	573	2	2010	2010	NUM
hassl-3729	573	3	)	)	PUNCT
hassl-3729	573	4	.	.	PUNCT
hassl-3729	574	1	ifrs	ifrs	PROPN
hassl-3729	574	2	conceptual	conceptual	ADJ
hassl-3729	574	3	framework	framework	NOUN
hassl-3729	574	4	.	.	PUNCT
hassl-3729	575	1	retrieved	retrieve	VERB
hassl-3729	575	2	from	from	ADP
hassl-3729	575	3	https://www.ifrs.org/projects/completed-projects/2010/conceptualframework-2010/#published-documents	https://www.ifrs.org/projects/completed-projects/2010/conceptualframework-2010/#published-document	NOUN
hassl-3729	575	4	ibrahim	ibrahim	NOUN
hassl-3729	575	5	,	,	PUNCT
hassl-3729	575	6	t.	t.	PROPN
hassl-3729	575	7	k.	k.	PROPN
hassl-3729	575	8	t.	t.	PROPN
hassl-3729	575	9	,	,	PUNCT
hassl-3729	575	10	&	&	CCONJ
hassl-3729	575	11	al	al	PROPN
hassl-3729	575	12	-	-	PUNCT
hassl-3729	575	13	matari	matari	PROPN
hassl-3729	575	14	,	,	PUNCT
hassl-3729	575	15	e.	e.	PROPN
hassl-3729	575	16	m.	m.	PROPN
hassl-3729	575	17	(	(	PUNCT
hassl-3729	575	18	2022	2022	NUM
hassl-3729	575	19	)	)	PUNCT
hassl-3729	575	20	.	.	PUNCT
hassl-3729	576	1	the	the	DET
hassl-3729	576	2	effect	effect	NOUN
hassl-3729	576	3	of	of	ADP
hassl-3729	576	4	governance	governance	NOUN
hassl-3729	576	5	rules	rule	VERB
hassl-3729	576	6	application	application	NOUN
hassl-3729	576	7	controls	control	NOUN
hassl-3729	576	8	and	and	CCONJ
hassl-3729	576	9	the	the	DET
hassl-3729	576	10	accrual	accrual	ADJ
hassl-3729	576	11	basis	basis	NOUN
hassl-3729	576	12	application	application	NOUN
hassl-3729	576	13	controls	control	VERB
hassl-3729	576	14	on	on	ADP
hassl-3729	576	15	quality	quality	NOUN
hassl-3729	576	16	of	of	ADP
hassl-3729	576	17	financial	financial	ADJ
hassl-3729	576	18	reporting	reporting	NOUN
hassl-3729	576	19	:	:	PUNCT
hassl-3729	576	20	applying	apply	VERB
hassl-3729	576	21	to	to	ADP
hassl-3729	576	22	jouf	jouf	PROPN
hassl-3729	576	23	university	university	PROPN
hassl-3729	576	24	.	.	PUNCT
hassl-3729	577	1	sustainability	sustainability	NOUN
hassl-3729	577	2	,	,	PUNCT
hassl-3729	577	3	14(5	14(5	NUM
hassl-3729	577	4	)	)	PUNCT
hassl-3729	577	5	,	,	PUNCT
hassl-3729	577	6	2831	2831	NUM
hassl-3729	577	7	.	.	PUNCT
hassl-3729	578	1	https://doi.org/10.3390/su14052831	https://doi.org/10.3390/su14052831	PROPN
hassl-3729	578	2	ifrs	ifrs	PROPN
hassl-3729	578	3	.	.	PUNCT
hassl-3729	579	1	(	(	PUNCT
hassl-3729	579	2	2018	2018	NUM
hassl-3729	579	3	)	)	PUNCT
hassl-3729	579	4	.	.	PUNCT
hassl-3729	580	1	conceptual	conceptual	ADJ
hassl-3729	580	2	framework	framework	NOUN
hassl-3729	580	3	for	for	ADP
hassl-3729	580	4	financial	financial	ADJ
hassl-3729	580	5	reporting	reporting	NOUN
hassl-3729	580	6	.	.	PUNCT
hassl-3729	581	1	retrieved	retrieve	VERB
hassl-3729	581	2	from	from	ADP
hassl-3729	581	3	https://www.ifrs.org/content/dam/ifrs/project/conceptual-framework/fact-sheet-project-summary-and-feedbackstatement/conceptual-framework-project-summary.pdf	https://www.ifrs.org/content/dam/ifrs/project/conceptual-framework/fact-sheet-project-summary-and-feedbackstatement/conceptual-framework-project-summary.pdf	NOUN
hassl-3729	581	4	ipsas	ipsa	NOUN
hassl-3729	581	5	.	.	PUNCT
hassl-3729	582	1	(	(	PUNCT
hassl-3729	582	2	2022	2022	NUM
hassl-3729	582	3	)	)	PUNCT
hassl-3729	582	4	.	.	PUNCT
hassl-3729	583	1	ipsasb-handbook-2022-volume-1-web.pdf	ipsasb-handbook-2022-volume-1-web.pdf	PROPN
hassl-3729	583	2	.	.	PUNCT
hassl-3729	583	3	retrieved	retrieve	VERB
hassl-3729	583	4	from	from	ADP
hassl-3729	583	5	https://www.ipsasb.org/publications/2022handbook-international-public-sector-accounting-pronouncements	https://www.ipsasb.org/publications/2022handbook-international-public-sector-accounting-pronouncement	NOUN
hassl-3729	583	6	kaawaase	kaawaase	NOUN
hassl-3729	583	7	,	,	PUNCT
hassl-3729	583	8	t.	t.	PROPN
hassl-3729	583	9	k.	k.	PROPN
hassl-3729	583	10	,	,	PUNCT
hassl-3729	583	11	nairuba	nairuba	PROPN
hassl-3729	583	12	,	,	PUNCT
hassl-3729	583	13	c.	c.	PROPN
hassl-3729	583	14	,	,	PUNCT
hassl-3729	583	15	akankunda	akankunda	NOUN
hassl-3729	583	16	,	,	PUNCT
hassl-3729	583	17	b.	b.	PROPN
hassl-3729	583	18	,	,	PUNCT
hassl-3729	583	19	&	&	CCONJ
hassl-3729	583	20	bananuka	bananuka	PROPN
hassl-3729	583	21	,	,	PUNCT
hassl-3729	583	22	j.	j.	PROPN
hassl-3729	583	23	(	(	PUNCT
hassl-3729	583	24	2021	2021	NUM
hassl-3729	583	25	)	)	PUNCT
hassl-3729	583	26	.	.	PUNCT
hassl-3729	584	1	corporate	corporate	ADJ
hassl-3729	584	2	governance	governance	NOUN
hassl-3729	584	3	,	,	PUNCT
hassl-3729	584	4	internal	internal	ADJ
hassl-3729	584	5	audit	audit	NOUN
hassl-3729	584	6	quality	quality	NOUN
hassl-3729	584	7	and	and	CCONJ
hassl-3729	584	8	financial	financial	ADJ
hassl-3729	584	9	reporting	reporting	NOUN
hassl-3729	584	10	quality	quality	NOUN
hassl-3729	584	11	of	of	ADP
hassl-3729	584	12	financial	financial	ADJ
hassl-3729	584	13	institutions	institution	NOUN
hassl-3729	584	14	.	.	PUNCT
hassl-3729	585	1	asian	asian	ADJ
hassl-3729	585	2	journal	journal	PROPN
hassl-3729	585	3	of	of	ADP
hassl-3729	585	4	accounting	accounting	NOUN
hassl-3729	585	5	research	research	NOUN
hassl-3729	585	6	,	,	PUNCT
hassl-3729	585	7	6(3	6(3	NUM
hassl-3729	585	8	)	)	PUNCT
hassl-3729	585	9	,	,	PUNCT
hassl-3729	585	10	348	348	NUM
hassl-3729	585	11	-	-	SYM
hassl-3729	585	12	366	366	NUM
hassl-3729	585	13	.	.	PUNCT
hassl-3729	586	1	https://doi.org/10.1108/ajar-11-2020-0117	https://doi.org/10.1108/ajar-11-2020-0117	PROPN
hassl-3729	586	2	kartika	kartika	PROPN
hassl-3729	586	3	,	,	PUNCT
hassl-3729	586	4	i.	i.	PROPN
hassl-3729	586	5	,	,	PUNCT
hassl-3729	586	6	shodiq	shodiq	PROPN
hassl-3729	586	7	,	,	PUNCT
hassl-3729	586	8	m.	m.	PROPN
hassl-3729	586	9	j.	j.	PROPN
hassl-3729	586	10	f.	f.	PROPN
hassl-3729	586	11	,	,	PUNCT
hassl-3729	586	12	&	&	CCONJ
hassl-3729	586	13	alwi	alwi	PROPN
hassl-3729	586	14	,	,	PUNCT
hassl-3729	586	15	b.	b.	PROPN
hassl-3729	586	16	d.	d.	PROPN
hassl-3729	586	17	(	(	PUNCT
hassl-3729	586	18	2020	2020	NUM
hassl-3729	586	19	)	)	PUNCT
hassl-3729	586	20	.	.	PUNCT
hassl-3729	587	1	the	the	DET
hassl-3729	587	2	impact	impact	NOUN
hassl-3729	587	3	of	of	ADP
hassl-3729	587	4	accrual	accrual	ADJ
hassl-3729	587	5	basis	basis	NOUN
hassl-3729	587	6	accounting	accounting	NOUN
hassl-3729	587	7	system	system	NOUN
hassl-3729	587	8	on	on	ADP
hassl-3729	587	9	the	the	DET
hassl-3729	587	10	quality	quality	NOUN
hassl-3729	587	11	of	of	ADP
hassl-3729	587	12	financial	financial	ADJ
hassl-3729	587	13	report	report	NOUN
hassl-3729	587	14	:	:	PUNCT
hassl-3729	587	15	an	an	DET
hassl-3729	587	16	auditor	auditor	NOUN
hassl-3729	587	17	perception	perception	NOUN
hassl-3729	587	18	.	.	PUNCT
hassl-3729	588	1	international	international	ADJ
hassl-3729	588	2	journal	journal	NOUN
hassl-3729	588	3	of	of	ADP
hassl-3729	588	4	organizational	organizational	ADJ
hassl-3729	588	5	innovation	innovation	NOUN
hassl-3729	588	6	,	,	PUNCT
hassl-3729	588	7	13(2	13(2	PROPN
hassl-3729	588	8	)	)	PUNCT
hassl-3729	588	9	,	,	PUNCT
hassl-3729	588	10	10	10	NUM
hassl-3729	588	11	-	-	SYM
hassl-3729	588	12	24	24	NUM
hassl-3729	588	13	.	.	PUNCT
hassl-3729	589	1	khalil	khalil	PROPN
hassl-3729	589	2	,	,	PUNCT
hassl-3729	589	3	u.	u.	PROPN
hassl-3729	589	4	f.	f.	PROPN
hassl-3729	589	5	(	(	PUNCT
hassl-3729	589	6	2022	2022	NUM
hassl-3729	589	7	)	)	PUNCT
hassl-3729	589	8	.	.	PUNCT
hassl-3729	590	1	auditor	auditor	NOUN
hassl-3729	590	2	choice	choice	NOUN
hassl-3729	590	3	and	and	CCONJ
hassl-3729	590	4	its	its	PRON
hassl-3729	590	5	impact	impact	NOUN
hassl-3729	590	6	on	on	ADP
hassl-3729	590	7	financial	financial	ADJ
hassl-3729	590	8	reporting	reporting	NOUN
hassl-3729	590	9	quality	quality	NOUN
hassl-3729	590	10	:	:	PUNCT
hassl-3729	590	11	a	a	DET
hassl-3729	590	12	case	case	NOUN
hassl-3729	590	13	of	of	ADP
hassl-3729	590	14	banking	banking	NOUN
hassl-3729	590	15	industry	industry	NOUN
hassl-3729	590	16	of	of	ADP
hassl-3729	590	17	pakistan	pakistan	PROPN
hassl-3729	590	18	.	.	PUNCT
hassl-3729	591	1	asia	asia	PROPN
hassl-3729	591	2	pacific	pacific	PROPN
hassl-3729	591	3	management	management	PROPN
hassl-3729	591	4	review	review	PROPN
hassl-3729	591	5	,	,	PUNCT
hassl-3729	591	6	27(4	27(4	PROPN
hassl-3729	591	7	)	)	PUNCT
hassl-3729	591	8	,	,	PUNCT
hassl-3729	591	9	292	292	NUM
hassl-3729	591	10	-	-	SYM
hassl-3729	591	11	302	302	NUM
hassl-3729	591	12	.	.	PUNCT
hassl-3729	592	1	https://doi.org/10.1016/j.apmrv.2021.12.001	https://doi.org/10.1016/j.apmrv.2021.12.001	PROPN
hassl-3729	592	2	kong	kong	PROPN
hassl-3729	592	3	,	,	PUNCT
hassl-3729	592	4	y.	y.	PROPN
hassl-3729	592	5	,	,	PUNCT
hassl-3729	592	6	lartey	lartey	PROPN
hassl-3729	592	7	,	,	PUNCT
hassl-3729	592	8	p.	p.	PROPN
hassl-3729	592	9	y.	y.	PROPN
hassl-3729	592	10	,	,	PUNCT
hassl-3729	592	11	bah	bah	PROPN
hassl-3729	592	12	,	,	PUNCT
hassl-3729	592	13	f.	f.	PROPN
hassl-3729	592	14	b.	b.	PROPN
hassl-3729	592	15	m.	m.	PROPN
hassl-3729	592	16	,	,	PUNCT
hassl-3729	592	17	&	&	CCONJ
hassl-3729	592	18	biswas	biswas	PROPN
hassl-3729	592	19	,	,	PUNCT
hassl-3729	592	20	n.	n.	PROPN
hassl-3729	592	21	b.	b.	PROPN
hassl-3729	592	22	(	(	PUNCT
hassl-3729	592	23	2018	2018	NUM
hassl-3729	592	24	)	)	PUNCT
hassl-3729	592	25	.	.	PUNCT
hassl-3729	593	1	the	the	DET
hassl-3729	593	2	value	value	NOUN
hassl-3729	593	3	of	of	ADP
hassl-3729	593	4	public	public	ADJ
hassl-3729	593	5	sector	sector	NOUN
hassl-3729	593	6	risk	risk	NOUN
hassl-3729	593	7	management	management	NOUN
hassl-3729	593	8	:	:	PUNCT
hassl-3729	593	9	an	an	DET
hassl-3729	593	10	empirical	empirical	ADJ
hassl-3729	593	11	assessment	assessment	NOUN
hassl-3729	593	12	of	of	ADP
hassl-3729	593	13	ghana	ghana	PROPN
hassl-3729	593	14	.	.	PUNCT
hassl-3729	594	1	administrative	administrative	ADJ
hassl-3729	594	2	sciences	sciences	PROPN
hassl-3729	594	3	,	,	PUNCT
hassl-3729	594	4	8(3	8(3	NUM
hassl-3729	594	5	)	)	PUNCT
hassl-3729	594	6	,	,	PUNCT
hassl-3729	594	7	40	40	NUM
hassl-3729	594	8	.	.	PUNCT
hassl-3729	595	1	https://doi.org/10.3390/admsci8030040	https://doi.org/10.3390/admsci8030040	PROPN
hassl-3729	595	2	krambia	krambia	PROPN
hassl-3729	595	3	-	-	PUNCT
hassl-3729	595	4	kapardis	kapardis	PROPN
hassl-3729	595	5	,	,	PUNCT
hassl-3729	595	6	m.	m.	NOUN
hassl-3729	595	7	,	,	PUNCT
hassl-3729	595	8	clark	clark	PROPN
hassl-3729	595	9	,	,	PUNCT
hassl-3729	595	10	c.	c.	PROPN
hassl-3729	595	11	,	,	PUNCT
hassl-3729	595	12	&	&	CCONJ
hassl-3729	595	13	zopiatis	zopiatis	PROPN
hassl-3729	595	14	,	,	PUNCT
hassl-3729	595	15	a.	a.	NOUN
hassl-3729	595	16	(	(	PUNCT
hassl-3729	595	17	2016	2016	NUM
hassl-3729	595	18	)	)	PUNCT
hassl-3729	595	19	.	.	PUNCT
hassl-3729	596	1	satisfaction	satisfaction	NOUN
hassl-3729	596	2	gap	gap	NOUN
hassl-3729	596	3	in	in	ADP
hassl-3729	596	4	public	public	ADJ
hassl-3729	596	5	sector	sector	NOUN
hassl-3729	596	6	financial	financial	ADJ
hassl-3729	596	7	reporting	reporting	NOUN
hassl-3729	596	8	.	.	PUNCT
hassl-3729	597	1	journal	journal	NOUN
hassl-3729	597	2	of	of	ADP
hassl-3729	597	3	accounting	account	VERB
hassl-3729	597	4	in	in	ADP
hassl-3729	597	5	emerging	emerge	VERB
hassl-3729	597	6	economies	economy	NOUN
hassl-3729	597	7	,	,	PUNCT
hassl-3729	597	8	6(3	6(3	NUM
hassl-3729	597	9	)	)	PUNCT
hassl-3729	597	10	,	,	PUNCT
hassl-3729	597	11	232	232	NUM
hassl-3729	597	12	-	-	SYM
hassl-3729	597	13	253	253	NUM
hassl-3729	597	14	.	.	PUNCT
hassl-3729	597	15	https://doi.org/10.1108/jaee-08-2013-0040	https://doi.org/10.1108/jaee-08-2013-0040	PROPN
hassl-3729	597	16	krishnan	krishnan	PROPN
hassl-3729	597	17	,	,	PUNCT
hassl-3729	597	18	j.	j.	PROPN
hassl-3729	597	19	,	,	PUNCT
hassl-3729	597	20	wen	wen	PROPN
hassl-3729	597	21	,	,	PUNCT
hassl-3729	597	22	y.	y.	PROPN
hassl-3729	597	23	,	,	PUNCT
hassl-3729	597	24	&	&	CCONJ
hassl-3729	597	25	zhao	zhao	PROPN
hassl-3729	597	26	,	,	PUNCT
hassl-3729	597	27	w.	w.	PROPN
hassl-3729	597	28	(	(	PUNCT
hassl-3729	597	29	2011	2011	NUM
hassl-3729	597	30	)	)	PUNCT
hassl-3729	597	31	.	.	PUNCT
hassl-3729	598	1	legal	legal	ADJ
hassl-3729	598	2	expertise	expertise	NOUN
hassl-3729	598	3	on	on	ADP
hassl-3729	598	4	corporate	corporate	ADJ
hassl-3729	598	5	audit	audit	NOUN
hassl-3729	598	6	committees	committee	NOUN
hassl-3729	598	7	and	and	CCONJ
hassl-3729	598	8	financial	financial	ADJ
hassl-3729	598	9	reporting	reporting	NOUN
hassl-3729	598	10	quality	quality	NOUN
hassl-3729	598	11	.	.	PUNCT
hassl-3729	599	1	the	the	DET
hassl-3729	599	2	accounting	accounting	NOUN
hassl-3729	599	3	review	review	NOUN
hassl-3729	599	4	,	,	PUNCT
hassl-3729	599	5	86(6	86(6	ADV
hassl-3729	599	6	)	)	PUNCT
hassl-3729	599	7	,	,	PUNCT
hassl-3729	599	8	2099	2099	NUM
hassl-3729	599	9	-	-	SYM
hassl-3729	599	10	2130	2130	NUM
hassl-3729	599	11	.	.	PUNCT
hassl-3729	600	1	https://doi.org/10.2308/accr-10135	https://doi.org/10.2308/accr-10135	PROPN
hassl-3729	600	2	kusnadi	kusnadi	PROPN
hassl-3729	600	3	,	,	PUNCT
hassl-3729	600	4	y.	y.	PROPN
hassl-3729	600	5	,	,	PUNCT
hassl-3729	600	6	leong	leong	PROPN
hassl-3729	600	7	,	,	PUNCT
hassl-3729	600	8	k.	k.	PROPN
hassl-3729	600	9	s.	s.	PROPN
hassl-3729	600	10	,	,	PUNCT
hassl-3729	600	11	suwardy	suwardy	VERB
hassl-3729	600	12	,	,	PUNCT
hassl-3729	600	13	t.	t.	PROPN
hassl-3729	600	14	,	,	PUNCT
hassl-3729	600	15	&	&	CCONJ
hassl-3729	600	16	wang	wang	PROPN
hassl-3729	600	17	,	,	PUNCT
hassl-3729	600	18	j.	j.	PROPN
hassl-3729	600	19	(	(	PUNCT
hassl-3729	600	20	2016	2016	NUM
hassl-3729	600	21	)	)	PUNCT
hassl-3729	600	22	.	.	PUNCT
hassl-3729	601	1	audit	audit	NOUN
hassl-3729	601	2	committees	committee	NOUN
hassl-3729	601	3	and	and	CCONJ
hassl-3729	601	4	financial	financial	ADJ
hassl-3729	601	5	reporting	reporting	NOUN
hassl-3729	601	6	quality	quality	NOUN
hassl-3729	601	7	in	in	ADP
hassl-3729	601	8	singapore	singapore	PROPN
hassl-3729	601	9	.	.	PUNCT
hassl-3729	602	1	journal	journal	PROPN
hassl-3729	602	2	of	of	ADP
hassl-3729	602	3	business	business	NOUN
hassl-3729	602	4	ethics	ethic	NOUN
hassl-3729	602	5	,	,	PUNCT
hassl-3729	602	6	139	139	NUM
hassl-3729	602	7	,	,	PUNCT
hassl-3729	602	8	197	197	NUM
hassl-3729	602	9	-	-	SYM
hassl-3729	602	10	214	214	NUM
hassl-3729	602	11	.	.	PUNCT
hassl-3729	603	1	https://doi.org/10.1007/s10551-015-2679-0	https://doi.org/10.1007/s10551-015-2679-0	NUM
hassl-3729	603	2	lin	lin	PROPN
hassl-3729	603	3	,	,	PUNCT
hassl-3729	603	4	c.-j	c.-j	PROPN
hassl-3729	603	5	.	.	PROPN
hassl-3729	603	6	,	,	PUNCT
hassl-3729	603	7	wang	wang	PROPN
hassl-3729	603	8	,	,	PUNCT
hassl-3729	603	9	t.	t.	PROPN
hassl-3729	603	10	,	,	PUNCT
hassl-3729	603	11	&	&	CCONJ
hassl-3729	603	12	pan	pan	PROPN
hassl-3729	603	13	,	,	PUNCT
hassl-3729	603	14	c.-j	c.-j	PROPN
hassl-3729	603	15	.	.	PUNCT
hassl-3729	604	1	(	(	PUNCT
hassl-3729	604	2	2016	2016	NUM
hassl-3729	604	3	)	)	PUNCT
hassl-3729	604	4	.	.	PUNCT
hassl-3729	605	1	financial	financial	ADJ
hassl-3729	605	2	reporting	reporting	NOUN
hassl-3729	605	3	quality	quality	NOUN
hassl-3729	605	4	and	and	CCONJ
hassl-3729	605	5	investment	investment	NOUN
hassl-3729	605	6	decisions	decision	NOUN
hassl-3729	605	7	for	for	ADP
hassl-3729	605	8	family	family	NOUN
hassl-3729	605	9	firms	firm	NOUN
hassl-3729	605	10	.	.	PUNCT
hassl-3729	606	1	asia	asia	PROPN
hassl-3729	606	2	pacific	pacific	PROPN
hassl-3729	606	3	journal	journal	PROPN
hassl-3729	606	4	of	of	ADP
hassl-3729	606	5	management	management	NOUN
hassl-3729	606	6	,	,	PUNCT
hassl-3729	606	7	33	33	NUM
hassl-3729	606	8	,	,	PUNCT
hassl-3729	606	9	499	499	NUM
hassl-3729	606	10	-	-	SYM
hassl-3729	606	11	532	532	NUM
hassl-3729	606	12	.	.	PUNCT
hassl-3729	607	1	https://doi.org/10.1007/s10490-015-9438-8	https://doi.org/10.1007/s10490-015-9438-8	NUM
hassl-3729	607	2	ma	ma	PROPN
hassl-3729	607	3	,	,	PUNCT
hassl-3729	607	4	j.	j.	PROPN
hassl-3729	607	5	,	,	PUNCT
hassl-3729	607	6	&	&	CCONJ
hassl-3729	607	7	ma	ma	PROPN
hassl-3729	607	8	,	,	PUNCT
hassl-3729	607	9	c.	c.	PROPN
hassl-3729	607	10	(	(	PUNCT
hassl-3729	607	11	2011	2011	NUM
hassl-3729	607	12	)	)	PUNCT
hassl-3729	607	13	.	.	PUNCT
hassl-3729	608	1	factor	factor	NOUN
hassl-3729	608	2	analysis	analysis	NOUN
hassl-3729	608	3	based	base	VERB
hassl-3729	608	4	on	on	ADP
hassl-3729	608	5	the	the	DET
hassl-3729	608	6	coso	coso	NOUN
hassl-3729	608	7	framework	framework	NOUN
hassl-3729	608	8	and	and	CCONJ
hassl-3729	608	9	the	the	DET
hassl-3729	608	10	goverment	goverment	NOUN
hassl-3729	608	11	audit	audit	NOUN
hassl-3729	608	12	performance	performance	NOUN
hassl-3729	608	13	of	of	ADP
hassl-3729	608	14	control	control	NOUN
hassl-3729	608	15	theory	theory	PROPN
hassl-3729	608	16	.	.	PUNCT
hassl-3729	609	1	procedia	procedia	PROPN
hassl-3729	609	2	engineering	engineering	PROPN
hassl-3729	609	3	,	,	PUNCT
hassl-3729	609	4	15	15	NUM
hassl-3729	609	5	,	,	PUNCT
hassl-3729	609	6	5584	5584	NUM
hassl-3729	609	7	-	-	SYM
hassl-3729	609	8	5589	5589	NUM
hassl-3729	609	9	.	.	PUNCT
hassl-3729	610	1	https://doi.org/10.1016/j.proeng.2011.08.1036	https://doi.org/10.1016/j.proeng.2011.08.1036	PROPN
hassl-3729	610	2	mardessi	mardessi	PROPN
hassl-3729	610	3	,	,	PUNCT
hassl-3729	610	4	s.	s.	PROPN
hassl-3729	610	5	(	(	PUNCT
hassl-3729	610	6	2022	2022	NUM
hassl-3729	610	7	)	)	PUNCT
hassl-3729	610	8	.	.	PUNCT
hassl-3729	611	1	audit	audit	NOUN
hassl-3729	611	2	committee	committee	NOUN
hassl-3729	611	3	and	and	CCONJ
hassl-3729	611	4	financial	financial	ADJ
hassl-3729	611	5	reporting	reporting	NOUN
hassl-3729	611	6	quality	quality	NOUN
hassl-3729	611	7	:	:	PUNCT
hassl-3729	611	8	the	the	DET
hassl-3729	611	9	moderating	moderate	VERB
hassl-3729	611	10	effect	effect	NOUN
hassl-3729	611	11	of	of	ADP
hassl-3729	611	12	audit	audit	NOUN
hassl-3729	611	13	quality	quality	NOUN
hassl-3729	611	14	.	.	PUNCT
hassl-3729	612	1	journal	journal	PROPN
hassl-3729	612	2	of	of	ADP
hassl-3729	612	3	financial	financial	ADJ
hassl-3729	612	4	crime	crime	NOUN
hassl-3729	612	5	,	,	PUNCT
hassl-3729	612	6	29(1	29(1	NUM
hassl-3729	612	7	)	)	PUNCT
hassl-3729	612	8	,	,	PUNCT
hassl-3729	612	9	368	368	NUM
hassl-3729	612	10	-	-	SYM
hassl-3729	612	11	388	388	NUM
hassl-3729	612	12	.	.	PUNCT
hassl-3729	613	1	https://doi.org/10.1108/jfc-01-2021-0010	https://doi.org/10.1108/jfc-01-2021-0010	ADJ
hassl-3729	613	2	mardiasmo	mardiasmo	NOUN
hassl-3729	613	3	,	,	PUNCT
hassl-3729	613	4	m.	m.	NOUN
hassl-3729	613	5	(	(	PUNCT
hassl-3729	613	6	2018	2018	NUM
hassl-3729	613	7	)	)	PUNCT
hassl-3729	613	8	.	.	PUNCT
hassl-3729	614	1	public	public	ADJ
hassl-3729	614	2	sector	sector	NOUN
hassl-3729	614	3	accounting	accounting	NOUN
hassl-3729	614	4	-	-	PUNCT
hassl-3729	614	5	latest	late	ADJ
hassl-3729	614	6	edition	edition	NOUN
hassl-3729	614	7	.	.	PUNCT
hassl-3729	615	1	yogyakarta	yogyakarta	PROPN
hassl-3729	615	2	:	:	PUNCT
hassl-3729	616	1	publisher	publisher	PROPN
hassl-3729	616	2	andi	andi	PROPN
hassl-3729	616	3	.	.	PROPN
hassl-3729	617	1	https://doi.org/10.1108/maj-12-2015-1285	https://doi.org/10.1108/maj-12-2015-1285	PROPN
hassl-3729	617	2	https://doi.org/10.1111/1467-9302.00339	https://doi.org/10.1111/1467-9302.00339	PROPN
hassl-3729	617	3	https://doi.org/10.1016/j.aos.2012.06.002	https://doi.org/10.1016/j.aos.2012.06.002	AUX
hassl-3729	617	4	https://doi.org/10.2308/accr-50494	https://doi.org/10.2308/accr-50494	PROPN
hassl-3729	617	5	https://doi.org/10.1111/acfi.12898	https://doi.org/10.1111/acfi.12898	PROPN
hassl-3729	617	6	https://www.ifrs.org/projects/completed-projects/2010/conceptual-framework-2010/#published-documents	https://www.ifrs.org/projects/completed-projects/2010/conceptual-framework-2010/#published-document	NOUN
hassl-3729	617	7	https://www.ifrs.org/projects/completed-projects/2010/conceptual-framework-2010/#published-documents	https://www.ifrs.org/projects/completed-projects/2010/conceptual-framework-2010/#published-document	NOUN
hassl-3729	617	8	https://doi.org/10.3390/su14052831	https://doi.org/10.3390/su14052831	PART
hassl-3729	617	9	https://www.ifrs.org/content/dam/ifrs/project/conceptual-framework/fact-sheet-project-summary-and-feedback-statement/conceptual-framework-project-summary.pdf	https://www.ifrs.org/content/dam/ifrs/project/conceptual-framework/fact-sheet-project-summary-and-feedback-statement/conceptual-framework-project-summary.pdf	NOUN
hassl-3729	617	10	https://www.ifrs.org/content/dam/ifrs/project/conceptual-framework/fact-sheet-project-summary-and-feedback-statement/conceptual-framework-project-summary.pdf	https://www.ifrs.org/content/dam/ifrs/project/conceptual-framework/fact-sheet-project-summary-and-feedback-statement/conceptual-framework-project-summary.pdf	NOUN
hassl-3729	617	11	https://www.ipsasb.org/publications/2022-handbook-international-public-sector-accounting-pronouncements	https://www.ipsasb.org/publications/2022-handbook-international-public-sector-accounting-pronouncement	NOUN
hassl-3729	617	12	https://www.ipsasb.org/publications/2022-handbook-international-public-sector-accounting-pronouncements	https://www.ipsasb.org/publications/2022-handbook-international-public-sector-accounting-pronouncement	NOUN
hassl-3729	617	13	https://doi.org/10.1108/ajar-11-2020-0117	https://doi.org/10.1108/ajar-11-2020-0117	VERB
hassl-3729	617	14	https://doi.org/10.1016/j.apmrv.2021.12.001	https://doi.org/10.1016/j.apmrv.2021.12.001	VERB
hassl-3729	617	15	https://doi.org/10.3390/admsci8030040	https://doi.org/10.3390/admsci8030040	NOUN
hassl-3729	617	16	https://doi.org/10.1108/jaee-08-2013-0040	https://doi.org/10.1108/jaee-08-2013-0040	ADJ
hassl-3729	617	17	https://doi.org/10.2308/accr-10135	https://doi.org/10.2308/accr-10135	PROPN
hassl-3729	617	18	https://doi.org/10.1007/s10551-015-2679-0	https://doi.org/10.1007/s10551-015-2679-0	NUM
hassl-3729	617	19	https://doi.org/10.1007/s10490-015-9438-8	https://doi.org/10.1007/s10490-015-9438-8	NUM
hassl-3729	617	20	https://doi.org/10.1016/j.proeng.2011.08.1036	https://doi.org/10.1016/j.proeng.2011.08.1036	NOUN
hassl-3729	617	21	https://doi.org/10.1108/jfc-01-2021-0010	https://doi.org/10.1108/jfc-01-2021-0010	ADJ
hassl-3729	617	22	humanities	humanity	NOUN
hassl-3729	617	23	and	and	CCONJ
hassl-3729	617	24	social	social	ADJ
hassl-3729	617	25	sciences	science	NOUN
hassl-3729	617	26	letters	letter	NOUN
hassl-3729	617	27	,	,	PUNCT
hassl-3729	617	28	2024	2024	NUM
hassl-3729	617	29	,	,	PUNCT
hassl-3729	617	30	12(2	12(2	NUM
hassl-3729	617	31	):	):	PUNCT
hassl-3729	617	32	345	345	NUM
hassl-3729	617	33	-	-	SYM
hassl-3729	617	34	364	364	NUM
hassl-3729	617	35	363	363	NUM
hassl-3729	617	36	©	©	PROPN
hassl-3729	617	37	2024	2024	NUM
hassl-3729	617	38	conscientia	conscientia	PROPN
hassl-3729	617	39	beam	beam	PROPN
hassl-3729	617	40	.	.	PUNCT
hassl-3729	618	1	all	all	DET
hassl-3729	618	2	rights	right	NOUN
hassl-3729	618	3	reserved	reserve	VERB
hassl-3729	618	4	.	.	PUNCT
hassl-3729	619	1	matei	matei	NOUN
hassl-3729	619	2	,	,	PUNCT
hassl-3729	619	3	a.	a.	PROPN
hassl-3729	619	4	,	,	PUNCT
hassl-3729	619	5	&	&	CCONJ
hassl-3729	619	6	drumasu	drumasu	PROPN
hassl-3729	619	7	,	,	PUNCT
hassl-3729	619	8	c.	c.	NOUN
hassl-3729	619	9	(	(	PUNCT
hassl-3729	619	10	2015	2015	NUM
hassl-3729	619	11	)	)	PUNCT
hassl-3729	619	12	.	.	PUNCT
hassl-3729	620	1	corporate	corporate	ADJ
hassl-3729	620	2	governance	governance	NOUN
hassl-3729	620	3	and	and	CCONJ
hassl-3729	620	4	public	public	ADJ
hassl-3729	620	5	sector	sector	NOUN
hassl-3729	620	6	entities	entity	NOUN
hassl-3729	620	7	.	.	PUNCT
hassl-3729	621	1	procedia	procedia	ADJ
hassl-3729	621	2	economics	economic	NOUN
hassl-3729	621	3	and	and	CCONJ
hassl-3729	621	4	finance	finance	NOUN
hassl-3729	621	5	,	,	PUNCT
hassl-3729	621	6	26	26	NUM
hassl-3729	621	7	,	,	PUNCT
hassl-3729	621	8	495	495	NUM
hassl-3729	621	9	-	-	SYM
hassl-3729	621	10	504	504	NUM
hassl-3729	621	11	.	.	PUNCT
hassl-3729	622	1	https://doi.org/10.1016/s2212-5671(15)00879-5	https://doi.org/10.1016/s2212-5671(15)00879-5	NOUN
hassl-3729	622	2	merendino	merendino	NOUN
hassl-3729	622	3	,	,	PUNCT
hassl-3729	622	4	a.	a.	PROPN
hassl-3729	622	5	,	,	PUNCT
hassl-3729	622	6	&	&	CCONJ
hassl-3729	622	7	melville	melville	PROPN
hassl-3729	622	8	,	,	PUNCT
hassl-3729	622	9	r.	r.	PROPN
hassl-3729	622	10	(	(	PUNCT
hassl-3729	622	11	2019	2019	NUM
hassl-3729	622	12	)	)	PUNCT
hassl-3729	622	13	.	.	PUNCT
hassl-3729	623	1	the	the	DET
hassl-3729	623	2	board	board	NOUN
hassl-3729	623	3	of	of	ADP
hassl-3729	623	4	directors	director	NOUN
hassl-3729	623	5	and	and	CCONJ
hassl-3729	623	6	firm	firm	ADJ
hassl-3729	623	7	performance	performance	NOUN
hassl-3729	623	8	:	:	PUNCT
hassl-3729	623	9	empirical	empirical	ADJ
hassl-3729	623	10	evidence	evidence	NOUN
hassl-3729	623	11	from	from	ADP
hassl-3729	623	12	listed	list	VERB
hassl-3729	623	13	companies	company	NOUN
hassl-3729	623	14	.	.	PUNCT
hassl-3729	624	1	corporate	corporate	ADJ
hassl-3729	624	2	governance	governance	NOUN
hassl-3729	624	3	:	:	PUNCT
hassl-3729	624	4	the	the	DET
hassl-3729	624	5	international	international	ADJ
hassl-3729	624	6	journal	journal	NOUN
hassl-3729	624	7	of	of	ADP
hassl-3729	624	8	business	business	NOUN
hassl-3729	624	9	in	in	ADP
hassl-3729	624	10	society	society	NOUN
hassl-3729	624	11	,	,	PUNCT
hassl-3729	624	12	19(3	19(3	NUM
hassl-3729	624	13	)	)	PUNCT
hassl-3729	624	14	,	,	PUNCT
hassl-3729	624	15	508	508	NUM
hassl-3729	624	16	-	-	SYM
hassl-3729	624	17	551	551	NUM
hassl-3729	624	18	.	.	PUNCT
hassl-3729	625	1	nasution	nasution	NOUN
hassl-3729	625	2	,	,	PUNCT
hassl-3729	625	3	a.	a.	PROPN
hassl-3729	625	4	r.	r.	PROPN
hassl-3729	625	5	(	(	PUNCT
hassl-3729	625	6	2021	2021	NUM
hassl-3729	625	7	)	)	PUNCT
hassl-3729	625	8	.	.	PUNCT
hassl-3729	626	1	the	the	DET
hassl-3729	626	2	effect	effect	NOUN
hassl-3729	626	3	of	of	ADP
hassl-3729	626	4	implementation	implementation	NOUN
hassl-3729	626	5	of	of	ADP
hassl-3729	626	6	accrual	accrual	ADJ
hassl-3729	626	7	-	-	PUNCT
hassl-3729	626	8	based	base	VERB
hassl-3729	626	9	government	government	NOUN
hassl-3729	626	10	accounting	accounting	NOUN
hassl-3729	626	11	standards	standard	NOUN
hassl-3729	626	12	on	on	ADP
hassl-3729	626	13	the	the	DET
hassl-3729	626	14	quality	quality	NOUN
hassl-3729	626	15	of	of	ADP
hassl-3729	626	16	local	local	ADJ
hassl-3729	626	17	government	government	NOUN
hassl-3729	626	18	financial	financial	ADJ
hassl-3729	626	19	reports	report	NOUN
hassl-3729	626	20	.	.	PUNCT
hassl-3729	627	1	international	international	ADJ
hassl-3729	627	2	journal	journal	NOUN
hassl-3729	627	3	of	of	ADP
hassl-3729	627	4	applied	apply	VERB
hassl-3729	627	5	finance	finance	NOUN
hassl-3729	627	6	and	and	CCONJ
hassl-3729	627	7	business	business	NOUN
hassl-3729	627	8	studies	study	NOUN
hassl-3729	627	9	,	,	PUNCT
hassl-3729	627	10	9(2	9(2	NUM
hassl-3729	627	11	)	)	PUNCT
hassl-3729	627	12	,	,	PUNCT
hassl-3729	627	13	76	76	NUM
hassl-3729	627	14	-	-	SYM
hassl-3729	627	15	83	83	NUM
hassl-3729	627	16	.	.	PUNCT
hassl-3729	628	1	https://doi.org/10.35335/ijafibs.v9i2.15	https://doi.org/10.35335/ijafibs.v9i2.15	PROPN
hassl-3729	628	2	nunnally	nunnally	PROPN
hassl-3729	628	3	,	,	PUNCT
hassl-3729	628	4	j.	j.	PROPN
hassl-3729	628	5	c.	c.	PROPN
hassl-3729	628	6	,	,	PUNCT
hassl-3729	628	7	&	&	CCONJ
hassl-3729	628	8	lemond	lemond	PROPN
hassl-3729	628	9	,	,	PUNCT
hassl-3729	628	10	l.	l.	PROPN
hassl-3729	628	11	c.	c.	PROPN
hassl-3729	628	12	(	(	PUNCT
hassl-3729	628	13	1974	1974	NUM
hassl-3729	628	14	)	)	PUNCT
hassl-3729	628	15	.	.	PUNCT
hassl-3729	629	1	exploratory	exploratory	ADJ
hassl-3729	629	2	behavior	behavior	NOUN
hassl-3729	629	3	and	and	CCONJ
hassl-3729	629	4	human	human	ADJ
hassl-3729	629	5	development	development	NOUN
hassl-3729	629	6	.	.	PUNCT
hassl-3729	630	1	in	in	ADP
hassl-3729	630	2	advances	advance	NOUN
hassl-3729	630	3	in	in	ADP
hassl-3729	630	4	child	child	NOUN
hassl-3729	630	5	development	development	NOUN
hassl-3729	630	6	and	and	CCONJ
hassl-3729	630	7	behavior	behavior	NOUN
hassl-3729	630	8	.	.	PUNCT
hassl-3729	631	1	in	in	ADP
hassl-3729	631	2	(	(	PUNCT
hassl-3729	631	3	vol	vol	NOUN
hassl-3729	631	4	.	.	NOUN
hassl-3729	631	5	8	8	NUM
hassl-3729	631	6	,	,	PUNCT
hassl-3729	631	7	pp	pp	ADJ
hassl-3729	631	8	.	.	PUNCT
hassl-3729	631	9	59	59	NUM
hassl-3729	631	10	-	-	SYM
hassl-3729	631	11	109	109	NUM
hassl-3729	631	12	)	)	PUNCT
hassl-3729	631	13	.	.	PUNCT
hassl-3729	632	1	atlanta	atlanta	PROPN
hassl-3729	632	2	,	,	PUNCT
hassl-3729	632	3	ga	ga	PROPN
hassl-3729	632	4	,	,	PUNCT
hassl-3729	632	5	usa	usa	PROPN
hassl-3729	632	6	:	:	PUNCT
hassl-3729	632	7	jai	jai	PROPN
hassl-3729	632	8	.	.	PUNCT
hassl-3729	633	1	pakpahan	pakpahan	PROPN
hassl-3729	633	2	,	,	PUNCT
hassl-3729	633	3	r.	r.	PROPN
hassl-3729	633	4	,	,	PUNCT
hassl-3729	633	5	murwaningsari	murwaningsari	PROPN
hassl-3729	633	6	,	,	PUNCT
hassl-3729	633	7	e.	e.	PROPN
hassl-3729	633	8	,	,	PUNCT
hassl-3729	633	9	&	&	CCONJ
hassl-3729	633	10	mayangsari	mayangsari	PROPN
hassl-3729	633	11	,	,	PUNCT
hassl-3729	633	12	s.	s.	PROPN
hassl-3729	633	13	(	(	PUNCT
hassl-3729	633	14	2022	2022	NUM
hassl-3729	633	15	)	)	PUNCT
hassl-3729	633	16	.	.	PUNCT
hassl-3729	634	1	influence	influence	NOUN
hassl-3729	634	2	of	of	ADP
hassl-3729	634	3	internal	internal	ADJ
hassl-3729	634	4	control	control	NOUN
hassl-3729	634	5	system	system	NOUN
hassl-3729	634	6	weaknesses	weakness	NOUN
hassl-3729	634	7	and	and	CCONJ
hassl-3729	634	8	audit	audit	VERB
hassl-3729	634	9	quality	quality	NOUN
hassl-3729	634	10	on	on	ADP
hassl-3729	634	11	the	the	DET
hassl-3729	634	12	quality	quality	NOUN
hassl-3729	634	13	of	of	ADP
hassl-3729	634	14	local	local	ADJ
hassl-3729	634	15	government	government	NOUN
hassl-3729	634	16	financial	financial	ADJ
hassl-3729	634	17	reports	report	NOUN
hassl-3729	634	18	in	in	ADP
hassl-3729	634	19	indonesia	indonesia	PROPN
hassl-3729	634	20	with	with	ADP
hassl-3729	634	21	good	good	ADJ
hassl-3729	634	22	government	government	NOUN
hassl-3729	634	23	governance	governance	NOUN
hassl-3729	634	24	as	as	ADP
hassl-3729	634	25	moderating	moderate	VERB
hassl-3729	634	26	.	.	PUNCT
hassl-3729	635	1	international	international	ADJ
hassl-3729	635	2	journal	journal	PROPN
hassl-3729	635	3	of	of	ADP
hassl-3729	635	4	science	science	NOUN
hassl-3729	635	5	,	,	PUNCT
hassl-3729	635	6	technology	technology	NOUN
hassl-3729	635	7	&	&	CCONJ
hassl-3729	635	8	management	management	NOUN
hassl-3729	635	9	,	,	PUNCT
hassl-3729	635	10	3(2	3(2	NUM
hassl-3729	635	11	)	)	PUNCT
hassl-3729	635	12	,	,	PUNCT
hassl-3729	635	13	461	461	NUM
hassl-3729	635	14	-	-	SYM
hassl-3729	635	15	474	474	NUM
hassl-3729	635	16	.	.	PUNCT
hassl-3729	636	1	https://doi.org/10.46729/ijstm.v3i2.463	https://doi.org/10.46729/ijstm.v3i2.463	PROPN
hassl-3729	636	2	pham	pham	PROPN
hassl-3729	636	3	,	,	PUNCT
hassl-3729	636	4	q.	q.	PROPN
hassl-3729	636	5	t.	t.	PROPN
hassl-3729	636	6	,	,	PUNCT
hassl-3729	636	7	ho	ho	PROPN
hassl-3729	636	8	,	,	PUNCT
hassl-3729	636	9	x.	x.	NOUN
hassl-3729	636	10	t.	t.	PROPN
hassl-3729	636	11	,	,	PUNCT
hassl-3729	636	12	nguyen	nguyen	NOUN
hassl-3729	636	13	,	,	PUNCT
hassl-3729	636	14	t.	t.	PROPN
hassl-3729	636	15	p.	p.	PROPN
hassl-3729	636	16	l.	l.	PROPN
hassl-3729	636	17	,	,	PUNCT
hassl-3729	636	18	pham	pham	PROPN
hassl-3729	636	19	,	,	PUNCT
hassl-3729	636	20	t.	t.	PROPN
hassl-3729	636	21	h.	h.	PROPN
hassl-3729	636	22	q.	q.	PROPN
hassl-3729	636	23	,	,	PUNCT
hassl-3729	636	24	&	&	CCONJ
hassl-3729	636	25	bui	bui	PROPN
hassl-3729	636	26	,	,	PUNCT
hassl-3729	636	27	a.	a.	NOUN
hassl-3729	636	28	t.	t.	NOUN
hassl-3729	636	29	(	(	PUNCT
hassl-3729	636	30	2023	2023	NUM
hassl-3729	636	31	)	)	PUNCT
hassl-3729	636	32	.	.	PUNCT
hassl-3729	637	1	financial	financial	ADJ
hassl-3729	637	2	reporting	reporting	NOUN
hassl-3729	637	3	quality	quality	NOUN
hassl-3729	637	4	in	in	ADP
hassl-3729	637	5	pandemic	pandemic	ADJ
hassl-3729	637	6	era	era	NOUN
hassl-3729	637	7	:	:	PUNCT
hassl-3729	637	8	case	case	NOUN
hassl-3729	637	9	analysis	analysis	NOUN
hassl-3729	637	10	of	of	ADP
hassl-3729	637	11	vietnamese	vietnamese	ADJ
hassl-3729	637	12	enterprises	enterprise	NOUN
hassl-3729	637	13	.	.	PUNCT
hassl-3729	638	1	journal	journal	NOUN
hassl-3729	638	2	of	of	ADP
hassl-3729	638	3	sustainable	sustainable	ADJ
hassl-3729	638	4	finance	finance	NOUN
hassl-3729	638	5	&	&	CCONJ
hassl-3729	638	6	investment	investment	NOUN
hassl-3729	638	7	,	,	PUNCT
hassl-3729	638	8	13(1	13(1	NUM
hassl-3729	638	9	)	)	PUNCT
hassl-3729	638	10	,	,	PUNCT
hassl-3729	638	11	330	330	NUM
hassl-3729	638	12	-	-	SYM
hassl-3729	638	13	352	352	NUM
hassl-3729	638	14	.	.	PUNCT
hassl-3729	639	1	https://doi.org/10.1080/20430795.2021.1905411	https://doi.org/10.1080/20430795.2021.1905411	PROPN
hassl-3729	639	2	pham	pham	PROPN
hassl-3729	639	3	,	,	PUNCT
hassl-3729	639	4	q.	q.	PROPN
hassl-3729	639	5	t.	t.	PROPN
hassl-3729	639	6	,	,	PUNCT
hassl-3729	639	7	truong	truong	PROPN
hassl-3729	639	8	,	,	PUNCT
hassl-3729	639	9	t.	t.	PROPN
hassl-3729	639	10	h.	h.	PROPN
hassl-3729	639	11	d.	d.	PROPN
hassl-3729	639	12	,	,	PUNCT
hassl-3729	639	13	ho	ho	PROPN
hassl-3729	639	14	,	,	PUNCT
hassl-3729	639	15	x.	x.	NOUN
hassl-3729	639	16	t.	t.	PROPN
hassl-3729	639	17	,	,	PUNCT
hassl-3729	639	18	&	&	CCONJ
hassl-3729	639	19	nguyen	nguyen	PROPN
hassl-3729	639	20	,	,	PUNCT
hassl-3729	639	21	q.	q.	PROPN
hassl-3729	639	22	t.	t.	PROPN
hassl-3729	639	23	(	(	PUNCT
hassl-3729	639	24	2022	2022	NUM
hassl-3729	639	25	)	)	PUNCT
hassl-3729	639	26	.	.	PUNCT
hassl-3729	640	1	the	the	DET
hassl-3729	640	2	role	role	NOUN
hassl-3729	640	3	of	of	ADP
hassl-3729	640	4	supervisory	supervisory	ADJ
hassl-3729	640	5	mechanisms	mechanism	NOUN
hassl-3729	640	6	in	in	ADP
hassl-3729	640	7	improving	improve	VERB
hassl-3729	640	8	financial	financial	ADJ
hassl-3729	640	9	reporting	reporting	NOUN
hassl-3729	640	10	quality	quality	NOUN
hassl-3729	640	11	by	by	ADP
hassl-3729	640	12	vietnam	vietnam	PROPN
hassl-3729	640	13	public	public	ADJ
hassl-3729	640	14	non	non	ADJ
hassl-3729	640	15	-	-	ADJ
hassl-3729	640	16	business	business	ADJ
hassl-3729	640	17	unit	unit	NOUN
hassl-3729	640	18	.	.	PUNCT
hassl-3729	641	1	cogent	cogent	NOUN
hassl-3729	641	2	business	business	PROPN
hassl-3729	641	3	&	&	CCONJ
hassl-3729	641	4	management	management	PROPN
hassl-3729	641	5	,	,	PUNCT
hassl-3729	641	6	9(1	9(1	NUM
hassl-3729	641	7	)	)	PUNCT
hassl-3729	641	8	,	,	PUNCT
hassl-3729	641	9	2112538	2112538	NUM
hassl-3729	641	10	.	.	PUNCT
hassl-3729	642	1	https://doi.org/10.1080/23311975.2022.2112538	https://doi.org/10.1080/23311975.2022.2112538	PROPN
hassl-3729	642	2	phuong	phuong	PROPN
hassl-3729	642	3	,	,	PUNCT
hassl-3729	642	4	n.	n.	NOUN
hassl-3729	642	5	t.	t.	PROPN
hassl-3729	642	6	t.	t.	PROPN
hassl-3729	642	7	,	,	PUNCT
hassl-3729	642	8	&	&	CCONJ
hassl-3729	642	9	hung	hung	PROPN
hassl-3729	642	10	,	,	PUNCT
hassl-3729	642	11	d.	d.	PROPN
hassl-3729	642	12	n.	n.	PROPN
hassl-3729	642	13	(	(	PUNCT
hassl-3729	642	14	2020	2020	NUM
hassl-3729	642	15	)	)	PUNCT
hassl-3729	642	16	.	.	PUNCT
hassl-3729	643	1	board	board	NOUN
hassl-3729	643	2	of	of	ADP
hassl-3729	643	3	directors	director	NOUN
hassl-3729	643	4	and	and	CCONJ
hassl-3729	643	5	financial	financial	ADJ
hassl-3729	643	6	reporting	reporting	NOUN
hassl-3729	643	7	quality	quality	NOUN
hassl-3729	643	8	in	in	ADP
hassl-3729	643	9	vietnam	vietnam	NOUN
hassl-3729	643	10	listed	list	VERB
hassl-3729	643	11	companies	company	NOUN
hassl-3729	643	12	.	.	PUNCT
hassl-3729	644	1	international	international	ADJ
hassl-3729	644	2	journal	journal	PROPN
hassl-3729	644	3	of	of	ADP
hassl-3729	644	4	financial	financial	ADJ
hassl-3729	644	5	research	research	NOUN
hassl-3729	644	6	,	,	PUNCT
hassl-3729	644	7	11(4	11(4	NUM
hassl-3729	644	8	)	)	PUNCT
hassl-3729	644	9	,	,	PUNCT
hassl-3729	644	10	296	296	NUM
hassl-3729	644	11	-	-	SYM
hassl-3729	644	12	305	305	NUM
hassl-3729	644	13	.	.	PUNCT
hassl-3729	645	1	https://doi.org/10.5430/ijfr.v11n4p296	https://doi.org/10.5430/ijfr.v11n4p296	PROPN
hassl-3729	645	2	purcell	purcell	PROPN
hassl-3729	645	3	,	,	PUNCT
hassl-3729	645	4	a.	a.	PROPN
hassl-3729	645	5	j.	j.	PROPN
hassl-3729	645	6	,	,	PUNCT
hassl-3729	645	7	francis	francis	PROPN
hassl-3729	645	8	,	,	PUNCT
hassl-3729	645	9	r.	r.	PROPN
hassl-3729	645	10	d.	d.	PROPN
hassl-3729	645	11	,	,	PUNCT
hassl-3729	645	12	&	&	CCONJ
hassl-3729	645	13	clark	clark	PROPN
hassl-3729	645	14	,	,	PUNCT
hassl-3729	645	15	c.	c.	PROPN
hassl-3729	645	16	(	(	PUNCT
hassl-3729	645	17	2014	2014	NUM
hassl-3729	645	18	)	)	PUNCT
hassl-3729	645	19	.	.	PUNCT
hassl-3729	646	1	audit	audit	NOUN
hassl-3729	646	2	committee	committee	NOUN
hassl-3729	646	3	effectiveness	effectiveness	NOUN
hassl-3729	646	4	in	in	ADP
hassl-3729	646	5	victorian	victorian	ADJ
hassl-3729	646	6	local	local	ADJ
hassl-3729	646	7	government	government	NOUN
hassl-3729	646	8	.	.	PUNCT
hassl-3729	647	1	australian	australian	ADJ
hassl-3729	647	2	accounting	accounting	NOUN
hassl-3729	647	3	review	review	PROPN
hassl-3729	647	4	,	,	PUNCT
hassl-3729	647	5	24(4	24(4	NUM
hassl-3729	647	6	)	)	PUNCT
hassl-3729	647	7	,	,	PUNCT
hassl-3729	647	8	339	339	NUM
hassl-3729	647	9	-	-	SYM
hassl-3729	647	10	369	369	NUM
hassl-3729	647	11	.	.	PUNCT
hassl-3729	648	1	https://doi.org/10.1111/auar.12070	https://doi.org/10.1111/auar.12070	PROPN
hassl-3729	648	2	qawqzeh	qawqzeh	PROPN
hassl-3729	648	3	,	,	PUNCT
hassl-3729	648	4	h.	h.	PROPN
hassl-3729	648	5	k.	k.	PROPN
hassl-3729	648	6	,	,	PUNCT
hassl-3729	648	7	endut	endut	PROPN
hassl-3729	648	8	,	,	PUNCT
hassl-3729	648	9	w.	w.	PROPN
hassl-3729	648	10	a.	a.	PROPN
hassl-3729	648	11	,	,	PUNCT
hassl-3729	648	12	&	&	CCONJ
hassl-3729	648	13	rashid	rashid	PROPN
hassl-3729	648	14	,	,	PUNCT
hassl-3729	648	15	n.	n.	NOUN
hassl-3729	648	16	(	(	PUNCT
hassl-3729	648	17	2021	2021	NUM
hassl-3729	648	18	)	)	PUNCT
hassl-3729	648	19	.	.	PUNCT
hassl-3729	649	1	board	board	NOUN
hassl-3729	649	2	components	component	NOUN
hassl-3729	649	3	and	and	CCONJ
hassl-3729	649	4	quality	quality	NOUN
hassl-3729	649	5	of	of	ADP
hassl-3729	649	6	financial	financial	ADJ
hassl-3729	649	7	reporting	reporting	NOUN
hassl-3729	649	8	:	:	PUNCT
hassl-3729	649	9	mediating	mediate	VERB
hassl-3729	649	10	effect	effect	NOUN
hassl-3729	649	11	of	of	ADP
hassl-3729	649	12	audit	audit	NOUN
hassl-3729	649	13	quality	quality	NOUN
hassl-3729	649	14	.	.	PUNCT
hassl-3729	650	1	journal	journal	PROPN
hassl-3729	650	2	of	of	ADP
hassl-3729	650	3	contemporary	contemporary	ADJ
hassl-3729	650	4	issues	issue	NOUN
hassl-3729	650	5	in	in	ADP
hassl-3729	650	6	business	business	NOUN
hassl-3729	650	7	and	and	CCONJ
hassl-3729	650	8	government	government	NOUN
hassl-3729	650	9	,	,	PUNCT
hassl-3729	650	10	27(2	27(2	PRON
hassl-3729	650	11	)	)	PUNCT
hassl-3729	650	12	,	,	PUNCT
hassl-3729	650	13	178	178	NUM
hassl-3729	650	14	-	-	SYM
hassl-3729	650	15	190	190	NUM
hassl-3729	650	16	.	.	PUNCT
hassl-3729	651	1	https://doi.org/10.47750/cibg.2021.27.02.023	https://doi.org/10.47750/cibg.2021.27.02.023	PROPN
hassl-3729	651	2	qinghua	qinghua	PROPN
hassl-3729	651	3	,	,	PUNCT
hassl-3729	651	4	w.	w.	PROPN
hassl-3729	651	5	,	,	PUNCT
hassl-3729	651	6	pingxin	pingxin	PROPN
hassl-3729	651	7	,	,	PUNCT
hassl-3729	651	8	w.	w.	PROPN
hassl-3729	651	9	,	,	PUNCT
hassl-3729	651	10	&	&	CCONJ
hassl-3729	651	11	junming	junming	PROPN
hassl-3729	651	12	,	,	PUNCT
hassl-3729	651	13	y.	y.	PROPN
hassl-3729	651	14	(	(	PUNCT
hassl-3729	651	15	2007	2007	NUM
hassl-3729	651	16	)	)	PUNCT
hassl-3729	651	17	.	.	PUNCT
hassl-3729	652	1	audit	audit	NOUN
hassl-3729	652	2	committee	committee	PROPN
hassl-3729	652	3	,	,	PUNCT
hassl-3729	652	4	board	board	NOUN
hassl-3729	652	5	characteristics	characteristic	NOUN
hassl-3729	652	6	and	and	CCONJ
hassl-3729	652	7	quality	quality	NOUN
hassl-3729	652	8	of	of	ADP
hassl-3729	652	9	fi	fi	NOUN
hassl-3729	652	10	nancial	nancial	ADJ
hassl-3729	652	11	reporting	reporting	NOUN
hassl-3729	652	12	:	:	PUNCT
hassl-3729	652	13	an	an	DET
hassl-3729	652	14	empirical	empirical	ADJ
hassl-3729	652	15	research	research	NOUN
hassl-3729	652	16	on	on	ADP
hassl-3729	652	17	chinese	chinese	ADJ
hassl-3729	652	18	securities	security	NOUN
hassl-3729	652	19	market	market	NOUN
hassl-3729	652	20	.	.	PUNCT
hassl-3729	653	1	frontiers	frontier	NOUN
hassl-3729	653	2	of	of	ADP
hassl-3729	653	3	business	business	NOUN
hassl-3729	653	4	research	research	NOUN
hassl-3729	653	5	in	in	ADP
hassl-3729	653	6	china	china	PROPN
hassl-3729	653	7	,	,	PUNCT
hassl-3729	653	8	1(3	1(3	NUM
hassl-3729	653	9	)	)	PUNCT
hassl-3729	653	10	,	,	PUNCT
hassl-3729	653	11	385	385	NUM
hassl-3729	653	12	-	-	SYM
hassl-3729	653	13	400	400	NUM
hassl-3729	653	14	.	.	PUNCT
hassl-3729	654	1	https://doi.org/10.1007/s11782-007-0023-y	https://doi.org/10.1007/s11782-007-0023-y	PROPN
hassl-3729	654	2	rainsbury	rainsbury	NOUN
hassl-3729	654	3	,	,	PUNCT
hassl-3729	654	4	e.	e.	PROPN
hassl-3729	654	5	a.	a.	PROPN
hassl-3729	654	6	,	,	PUNCT
hassl-3729	654	7	bradbury	bradbury	PROPN
hassl-3729	654	8	,	,	PUNCT
hassl-3729	654	9	m.	m.	NOUN
hassl-3729	654	10	,	,	PUNCT
hassl-3729	654	11	&	&	CCONJ
hassl-3729	654	12	cahan	cahan	PROPN
hassl-3729	654	13	,	,	PUNCT
hassl-3729	654	14	s.	s.	PROPN
hassl-3729	654	15	f.	f.	PROPN
hassl-3729	654	16	(	(	PUNCT
hassl-3729	654	17	2009	2009	NUM
hassl-3729	654	18	)	)	PUNCT
hassl-3729	654	19	.	.	PUNCT
hassl-3729	655	1	the	the	DET
hassl-3729	655	2	impact	impact	NOUN
hassl-3729	655	3	of	of	ADP
hassl-3729	655	4	audit	audit	NOUN
hassl-3729	655	5	committee	committee	NOUN
hassl-3729	655	6	quality	quality	NOUN
hassl-3729	655	7	on	on	ADP
hassl-3729	655	8	financial	financial	ADJ
hassl-3729	655	9	reporting	reporting	NOUN
hassl-3729	655	10	quality	quality	NOUN
hassl-3729	655	11	and	and	CCONJ
hassl-3729	655	12	audit	audit	NOUN
hassl-3729	655	13	fees	fee	NOUN
hassl-3729	655	14	.	.	PUNCT
hassl-3729	656	1	journal	journal	PROPN
hassl-3729	656	2	of	of	ADP
hassl-3729	656	3	contemporary	contemporary	PROPN
hassl-3729	656	4	accounting	accounting	PROPN
hassl-3729	656	5	&	&	CCONJ
hassl-3729	656	6	economics	economic	NOUN
hassl-3729	656	7	,	,	PUNCT
hassl-3729	656	8	5(1	5(1	NUM
hassl-3729	656	9	)	)	PUNCT
hassl-3729	656	10	,	,	PUNCT
hassl-3729	656	11	20	20	NUM
hassl-3729	656	12	-	-	SYM
hassl-3729	656	13	33	33	NUM
hassl-3729	656	14	.	.	PUNCT
hassl-3729	657	1	https://doi.org/10.1016/j.jcae.2009.03.002	https://doi.org/10.1016/j.jcae.2009.03.002	PROPN
hassl-3729	657	2	rainsbury	rainsbury	NOUN
hassl-3729	657	3	,	,	PUNCT
hassl-3729	657	4	e.	e.	PROPN
hassl-3729	657	5	a.	a.	PROPN
hassl-3729	657	6	,	,	PUNCT
hassl-3729	657	7	malthus	malthus	PROPN
hassl-3729	657	8	,	,	PUNCT
hassl-3729	657	9	s.	s.	PROPN
hassl-3729	657	10	,	,	PUNCT
hassl-3729	657	11	&	&	CCONJ
hassl-3729	657	12	capper	capper	PROPN
hassl-3729	657	13	,	,	PUNCT
hassl-3729	657	14	p.	p.	NOUN
hassl-3729	657	15	a.	a.	NOUN
hassl-3729	657	16	(	(	PUNCT
hassl-3729	657	17	2012	2012	NUM
hassl-3729	657	18	)	)	PUNCT
hassl-3729	657	19	.	.	PUNCT
hassl-3729	658	1	the	the	DET
hassl-3729	658	2	existence	existence	NOUN
hassl-3729	658	3	and	and	CCONJ
hassl-3729	658	4	composition	composition	NOUN
hassl-3729	658	5	of	of	ADP
hassl-3729	658	6	audit	audit	NOUN
hassl-3729	658	7	committees	committee	NOUN
hassl-3729	658	8	in	in	ADP
hassl-3729	658	9	the	the	DET
hassl-3729	658	10	new	new	PROPN
hassl-3729	658	11	zealand	zealand	PROPN
hassl-3729	658	12	public	public	ADJ
hassl-3729	658	13	sector	sector	NOUN
hassl-3729	658	14	.	.	PUNCT
hassl-3729	659	1	australian	australian	ADJ
hassl-3729	659	2	accounting	accounting	NOUN
hassl-3729	659	3	review	review	NOUN
hassl-3729	659	4	,	,	PUNCT
hassl-3729	659	5	22(1	22(1	NUM
hassl-3729	659	6	)	)	PUNCT
hassl-3729	659	7	,	,	PUNCT
hassl-3729	659	8	103	103	NUM
hassl-3729	659	9	-	-	SYM
hassl-3729	659	10	113	113	NUM
hassl-3729	659	11	.	.	PUNCT
hassl-3729	660	1	https://doi.org/10.1111/j.1835-2561.2011.00146.x	https://doi.org/10.1111/j.1835-2561.2011.00146.x	ADJ
hassl-3729	660	2	roundtable	roundtable	NOUN
hassl-3729	660	3	,	,	PUNCT
hassl-3729	660	4	b.	b.	PROPN
hassl-3729	660	5	(	(	PUNCT
hassl-3729	660	6	2016	2016	NUM
hassl-3729	660	7	)	)	PUNCT
hassl-3729	660	8	.	.	PUNCT
hassl-3729	661	1	principles	principle	NOUN
hassl-3729	661	2	of	of	ADP
hassl-3729	661	3	corporate	corporate	ADJ
hassl-3729	661	4	governance	governance	NOUN
hassl-3729	661	5	.	.	PUNCT
hassl-3729	662	1	in	in	ADP
hassl-3729	662	2	the	the	DET
hassl-3729	662	3	harvard	harvard	PROPN
hassl-3729	662	4	law	law	PROPN
hassl-3729	662	5	school	school	NOUN
hassl-3729	662	6	forum	forum	NOUN
hassl-3729	662	7	on	on	ADP
hassl-3729	662	8	corporate	corporate	ADJ
hassl-3729	662	9	governance	governance	NOUN
hassl-3729	662	10	.	.	PUNCT
hassl-3729	663	1	retrieved	retrieve	VERB
hassl-3729	663	2	from	from	ADP
hassl-3729	663	3	https://corpgov.law.harvard.edu/2016/09/08/principles-of-corporate-governance/	https://corpgov.law.harvard.edu/2016/09/08/principles-of-corporate-governance/	NOUN
hassl-3729	663	4	sabauri	sabauri	PROPN
hassl-3729	663	5	,	,	PUNCT
hassl-3729	663	6	l.	l.	PROPN
hassl-3729	663	7	,	,	PUNCT
hassl-3729	663	8	&	&	CCONJ
hassl-3729	663	9	kvatashidze	kvatashidze	PROPN
hassl-3729	663	10	,	,	PUNCT
hassl-3729	663	11	n.	n.	NOUN
hassl-3729	663	12	(	(	PUNCT
hassl-3729	663	13	2018	2018	NUM
hassl-3729	663	14	)	)	PUNCT
hassl-3729	663	15	.	.	PUNCT
hassl-3729	664	1	prospects	prospect	NOUN
hassl-3729	664	2	of	of	ADP
hassl-3729	664	3	application	application	NOUN
hassl-3729	664	4	of	of	ADP
hassl-3729	664	5	international	international	ADJ
hassl-3729	664	6	standards	standard	NOUN
hassl-3729	664	7	in	in	ADP
hassl-3729	664	8	financial	financial	ADJ
hassl-3729	664	9	reporting	reporting	NOUN
hassl-3729	664	10	by	by	ADP
hassl-3729	664	11	small	small	ADJ
hassl-3729	664	12	and	and	CCONJ
hassl-3729	664	13	medium	medium	ADJ
hassl-3729	664	14	-	-	PUNCT
hassl-3729	664	15	size	size	NOUN
hassl-3729	664	16	businesses	business	NOUN
hassl-3729	664	17	in	in	ADP
hassl-3729	664	18	georgia	georgia	PROPN
hassl-3729	664	19	.	.	PUNCT
hassl-3729	665	1	international	international	ADJ
hassl-3729	665	2	journal	journal	PROPN
hassl-3729	665	3	of	of	ADP
hassl-3729	665	4	business	business	PROPN
hassl-3729	665	5	administration	administration	PROPN
hassl-3729	665	6	,	,	PUNCT
hassl-3729	665	7	9(2	9(2	NUM
hassl-3729	665	8	)	)	PUNCT
hassl-3729	665	9	,	,	PUNCT
hassl-3729	665	10	3	3	NUM
hassl-3729	665	11	-	-	SYM
hassl-3729	665	12	22	22	NUM
hassl-3729	665	13	.	.	PUNCT
hassl-3729	666	1	https://doi.org/10.5430/ijba.v9n2p1	https://doi.org/10.5430/ijba.v9n2p1	PROPN
hassl-3729	666	2	safari	safari	PROPN
hassl-3729	666	3	,	,	PUNCT
hassl-3729	666	4	g.	g.	PROPN
hassl-3729	666	5	m.	m.	PROPN
hassl-3729	666	6	,	,	PUNCT
hassl-3729	666	7	pitenoei	pitenoei	PROPN
hassl-3729	666	8	,	,	PUNCT
hassl-3729	666	9	r.	r.	PROPN
hassl-3729	666	10	y.	y.	PROPN
hassl-3729	666	11	,	,	PUNCT
hassl-3729	666	12	&	&	CCONJ
hassl-3729	666	13	abdollahi	abdollahi	PROPN
hassl-3729	666	14	,	,	PUNCT
hassl-3729	666	15	a.	a.	NOUN
hassl-3729	666	16	(	(	PUNCT
hassl-3729	666	17	2021	2021	NUM
hassl-3729	666	18	)	)	PUNCT
hassl-3729	666	19	.	.	PUNCT
hassl-3729	667	1	do	do	AUX
hassl-3729	667	2	audit	audit	NOUN
hassl-3729	667	3	committee	committee	NOUN
hassl-3729	667	4	characteristics	characteristic	NOUN
hassl-3729	667	5	improve	improve	VERB
hassl-3729	667	6	financial	financial	ADJ
hassl-3729	667	7	reporting	reporting	NOUN
hassl-3729	667	8	quality	quality	NOUN
hassl-3729	667	9	in	in	ADP
hassl-3729	667	10	emerging	emerge	VERB
hassl-3729	667	11	markets	market	NOUN
hassl-3729	667	12	?	?	PUNCT
hassl-3729	668	1	evidence	evidence	NOUN
hassl-3729	668	2	from	from	ADP
hassl-3729	668	3	iran	iran	PROPN
hassl-3729	668	4	.	.	PUNCT
hassl-3729	669	1	asian	asian	ADJ
hassl-3729	669	2	review	review	NOUN
hassl-3729	669	3	of	of	ADP
hassl-3729	669	4	accounting	accounting	NOUN
hassl-3729	669	5	,	,	PUNCT
hassl-3729	669	6	29(2	29(2	NUM
hassl-3729	669	7	)	)	PUNCT
hassl-3729	669	8	,	,	PUNCT
hassl-3729	669	9	251	251	NUM
hassl-3729	669	10	-	-	SYM
hassl-3729	669	11	267	267	NUM
hassl-3729	669	12	.	.	PUNCT
hassl-3729	669	13	https://doi.org/10.1108/ara-102020-0155	https://doi.org/10.1108/ara-102020-0155	PROPN
hassl-3729	669	14	salehi	salehi	PROPN
hassl-3729	669	15	,	,	PUNCT
hassl-3729	669	16	m.	m.	NOUN
hassl-3729	669	17	,	,	PUNCT
hassl-3729	669	18	&	&	CCONJ
hassl-3729	669	19	shirazi	shirazi	PROPN
hassl-3729	669	20	,	,	PUNCT
hassl-3729	669	21	m.	m.	NOUN
hassl-3729	669	22	(	(	PUNCT
hassl-3729	669	23	2016	2016	NUM
hassl-3729	669	24	)	)	PUNCT
hassl-3729	669	25	.	.	PUNCT
hassl-3729	670	1	audit	audit	NOUN
hassl-3729	670	2	committee	committee	NOUN
hassl-3729	670	3	impact	impact	NOUN
hassl-3729	670	4	on	on	ADP
hassl-3729	670	5	the	the	DET
hassl-3729	670	6	quality	quality	NOUN
hassl-3729	670	7	of	of	ADP
hassl-3729	670	8	financial	financial	ADJ
hassl-3729	670	9	reporting	reporting	NOUN
hassl-3729	670	10	and	and	CCONJ
hassl-3729	670	11	disclosure	disclosure	NOUN
hassl-3729	670	12	:	:	PUNCT
hassl-3729	670	13	evidence	evidence	NOUN
hassl-3729	670	14	from	from	ADP
hassl-3729	670	15	the	the	DET
hassl-3729	670	16	tehran	tehran	PROPN
hassl-3729	670	17	stock	stock	PROPN
hassl-3729	670	18	exchange	exchange	PROPN
hassl-3729	670	19	.	.	PUNCT
hassl-3729	671	1	management	management	NOUN
hassl-3729	671	2	research	research	PROPN
hassl-3729	671	3	review	review	NOUN
hassl-3729	671	4	,	,	PUNCT
hassl-3729	671	5	39(12	39(12	NUM
hassl-3729	671	6	)	)	PUNCT
hassl-3729	671	7	,	,	PUNCT
hassl-3729	671	8	1639	1639	NUM
hassl-3729	671	9	-	-	SYM
hassl-3729	671	10	1662	1662	NUM
hassl-3729	671	11	.	.	PUNCT
hassl-3729	672	1	https://doi.org/10.1108/mrr-09-2015-0198	https://doi.org/10.1108/mrr-09-2015-0198	ADJ
hassl-3729	672	2	santoso	santoso	NOUN
hassl-3729	672	3	,	,	PUNCT
hassl-3729	672	4	u.	u.	PROPN
hassl-3729	672	5	,	,	PUNCT
hassl-3729	672	6	&	&	CCONJ
hassl-3729	672	7	pambelum	pambelum	PROPN
hassl-3729	672	8	,	,	PUNCT
hassl-3729	672	9	y.	y.	PROPN
hassl-3729	672	10	j.	j.	PROPN
hassl-3729	672	11	(	(	PUNCT
hassl-3729	672	12	2008	2008	NUM
hassl-3729	672	13	)	)	PUNCT
hassl-3729	672	14	.	.	PUNCT
hassl-3729	673	1	the	the	DET
hassl-3729	673	2	effect	effect	NOUN
hassl-3729	673	3	of	of	ADP
hassl-3729	673	4	implementing	implement	VERB
hassl-3729	673	5	public	public	ADJ
hassl-3729	673	6	sector	sector	NOUN
hassl-3729	673	7	accounting	account	VERB
hassl-3729	673	8	on	on	ADP
hassl-3729	673	9	the	the	DET
hassl-3729	673	10	accountability	accountability	NOUN
hassl-3729	673	11	of	of	ADP
hassl-3729	673	12	government	government	NOUN
hassl-3729	673	13	agency	agency	NOUN
hassl-3729	673	14	performance	performance	NOUN
hassl-3729	673	15	in	in	ADP
hassl-3729	673	16	preventing	prevent	VERB
hassl-3729	673	17	fraud	fraud	NOUN
hassl-3729	673	18	.	.	PUNCT
hassl-3729	674	1	jurnal	jurnal	ADJ
hassl-3729	674	2	administrasi	administrasi	NOUN
hassl-3729	674	3	bisnis	bisnis	PROPN
hassl-3729	674	4	,	,	PUNCT
hassl-3729	674	5	4(1	4(1	NOUN
hassl-3729	674	6	)	)	PUNCT
hassl-3729	674	7	,	,	PUNCT
hassl-3729	674	8	14	14	NUM
hassl-3729	674	9	-	-	SYM
hassl-3729	674	10	33	33	NUM
hassl-3729	674	11	.	.	PUNCT
hassl-3729	675	1	https://doi.org/10.1016/s2212-5671(15)00879-5	https://doi.org/10.1016/s2212-5671(15)00879-5	PROPN
hassl-3729	675	2	https://doi.org/10.35335/ijafibs.v9i2.15	https://doi.org/10.35335/ijafibs.v9i2.15	NOUN
hassl-3729	675	3	https://doi.org/10.46729/ijstm.v3i2.463	https://doi.org/10.46729/ijstm.v3i2.463	PROPN
hassl-3729	675	4	https://doi.org/10.1080/20430795.2021.1905411	https://doi.org/10.1080/20430795.2021.1905411	PROPN
hassl-3729	675	5	https://doi.org/10.1080/23311975.2022.2112538	https://doi.org/10.1080/23311975.2022.2112538	PROPN
hassl-3729	675	6	https://doi.org/10.5430/ijfr.v11n4p296	https://doi.org/10.5430/ijfr.v11n4p296	NOUN
hassl-3729	675	7	https://doi.org/10.1111/auar.12070	https://doi.org/10.1111/auar.12070	NOUN
hassl-3729	675	8	https://doi.org/10.47750/cibg.2021.27.02.023	https://doi.org/10.47750/cibg.2021.27.02.023	PROPN
hassl-3729	675	9	https://doi.org/10.1007/s11782-007-0023-y	https://doi.org/10.1007/s11782-007-0023-y	PROPN
hassl-3729	675	10	https://doi.org/10.1016/j.jcae.2009.03.002	https://doi.org/10.1016/j.jcae.2009.03.002	PROPN
hassl-3729	675	11	https://doi.org/10.1111/j.1835-2561.2011.00146.x	https://doi.org/10.1111/j.1835-2561.2011.00146.x	ADJ
hassl-3729	675	12	https://corpgov.law.harvard.edu/2016/09/08/principles-of-corporate-governance/	https://corpgov.law.harvard.edu/2016/09/08/principles-of-corporate-governance/	NOUN
hassl-3729	675	13	https://doi.org/10.5430/ijba.v9n2p1	https://doi.org/10.5430/ijba.v9n2p1	PROPN
hassl-3729	675	14	https://doi.org/10.1108/ara-10-2020-0155	https://doi.org/10.1108/ara-10-2020-0155	NOUN
hassl-3729	675	15	https://doi.org/10.1108/ara-10-2020-0155	https://doi.org/10.1108/ara-10-2020-0155	NOUN
hassl-3729	675	16	https://doi.org/10.1108/mrr-09-2015-0198	https://doi.org/10.1108/mrr-09-2015-0198	ADJ
hassl-3729	675	17	humanities	humanity	NOUN
hassl-3729	675	18	and	and	CCONJ
hassl-3729	675	19	social	social	ADJ
hassl-3729	675	20	sciences	science	NOUN
hassl-3729	675	21	letters	letter	NOUN
hassl-3729	675	22	,	,	PUNCT
hassl-3729	675	23	2024	2024	NUM
hassl-3729	675	24	,	,	PUNCT
hassl-3729	675	25	12(2	12(2	NUM
hassl-3729	675	26	):	):	PUNCT
hassl-3729	675	27	345	345	NUM
hassl-3729	675	28	-	-	SYM
hassl-3729	675	29	364	364	NUM
hassl-3729	675	30	364	364	NUM
hassl-3729	675	31	©	©	PROPN
hassl-3729	675	32	2024	2024	NUM
hassl-3729	675	33	conscientia	conscientia	PROPN
hassl-3729	675	34	beam	beam	PROPN
hassl-3729	675	35	.	.	PUNCT
hassl-3729	676	1	all	all	DET
hassl-3729	676	2	rights	right	NOUN
hassl-3729	676	3	reserved	reserve	VERB
hassl-3729	676	4	.	.	PUNCT
hassl-3729	677	1	sitepu	sitepu	PROPN
hassl-3729	677	2	,	,	PUNCT
hassl-3729	677	3	b.	b.	PROPN
hassl-3729	677	4	n.	n.	PROPN
hassl-3729	677	5	,	,	PUNCT
hassl-3729	677	6	nasution	nasution	NOUN
hassl-3729	677	7	,	,	PUNCT
hassl-3729	677	8	m.	m.	PROPN
hassl-3729	677	9	h.	h.	PROPN
hassl-3729	677	10	,	,	PUNCT
hassl-3729	677	11	&	&	CCONJ
hassl-3729	677	12	dani	dani	PROPN
hassl-3729	677	13	,	,	PUNCT
hassl-3729	677	14	r.	r.	PROPN
hassl-3729	677	15	(	(	PUNCT
hassl-3729	677	16	2021	2021	NUM
hassl-3729	677	17	)	)	PUNCT
hassl-3729	677	18	.	.	PUNCT
hassl-3729	678	1	the	the	DET
hassl-3729	678	2	effects	effect	NOUN
hassl-3729	678	3	of	of	ADP
hassl-3729	678	4	punctuality	punctuality	NOUN
hassl-3729	678	5	,	,	PUNCT
hassl-3729	678	6	quality	quality	NOUN
hassl-3729	678	7	of	of	ADP
hassl-3729	678	8	financial	financial	ADJ
hassl-3729	678	9	statements	statement	NOUN
hassl-3729	678	10	,	,	PUNCT
hassl-3729	678	11	and	and	CCONJ
hassl-3729	678	12	the	the	DET
hassl-3729	678	13	effectiveness	effectiveness	NOUN
hassl-3729	678	14	of	of	ADP
hassl-3729	678	15	financial	financial	ADJ
hassl-3729	678	16	statement	statement	NOUN
hassl-3729	678	17	information	information	NOUN
hassl-3729	678	18	on	on	ADP
hassl-3729	678	19	the	the	DET
hassl-3729	678	20	improvement	improvement	NOUN
hassl-3729	678	21	of	of	ADP
hassl-3729	678	22	company	company	NOUN
hassl-3729	678	23	financial	financial	ADJ
hassl-3729	678	24	statement	statement	NOUN
hassl-3729	678	25	performance	performance	NOUN
hassl-3729	678	26	.	.	PUNCT
hassl-3729	679	1	journal	journal	NOUN
hassl-3729	679	2	of	of	ADP
hassl-3729	679	3	economics	economic	NOUN
hassl-3729	679	4	,	,	PUNCT
hassl-3729	679	5	finance	finance	NOUN
hassl-3729	679	6	and	and	CCONJ
hassl-3729	679	7	accounting	accounting	NOUN
hassl-3729	679	8	studies	study	NOUN
hassl-3729	679	9	,	,	PUNCT
hassl-3729	679	10	3(2	3(2	NUM
hassl-3729	679	11	)	)	PUNCT
hassl-3729	679	12	,	,	PUNCT
hassl-3729	679	13	101	101	NUM
hassl-3729	679	14	-	-	SYM
hassl-3729	679	15	105	105	NUM
hassl-3729	679	16	.	.	PUNCT
hassl-3729	680	1	https://doi.org/10.32996/jefas.2021.3.2.11	https://doi.org/10.32996/jefas.2021.3.2.11	ADJ
hassl-3729	680	2	stittle	stittle	NOUN
hassl-3729	680	3	,	,	PUNCT
hassl-3729	680	4	j.	j.	PROPN
hassl-3729	680	5	(	(	PUNCT
hassl-3729	680	6	2003	2003	NUM
hassl-3729	680	7	)	)	PUNCT
hassl-3729	680	8	.	.	PUNCT
hassl-3729	681	1	annual	annual	ADJ
hassl-3729	681	2	reports	report	NOUN
hassl-3729	681	3	:	:	PUNCT
hassl-3729	681	4	delivering	deliver	VERB
hassl-3729	681	5	your	your	PRON
hassl-3729	681	6	corporate	corporate	ADJ
hassl-3729	681	7	message	message	NOUN
hassl-3729	681	8	to	to	ADP
hassl-3729	681	9	stakeholders	stakeholder	NOUN
hassl-3729	681	10	.	.	PUNCT
hassl-3729	682	1	uk	uk	PROPN
hassl-3729	682	2	:	:	PUNCT
hassl-3729	682	3	gower	gower	PROPN
hassl-3729	682	4	publishing	publishing	PROPN
hassl-3729	682	5	,	,	PUNCT
hassl-3729	682	6	ltd	ltd	PROPN
hassl-3729	682	7	.	.	PROPN
hassl-3729	682	8	suwanda	suwanda	PROPN
hassl-3729	682	9	,	,	PUNCT
hassl-3729	682	10	d.	d.	PROPN
hassl-3729	682	11	(	(	PUNCT
hassl-3729	682	12	2015	2015	NUM
hassl-3729	682	13	)	)	PUNCT
hassl-3729	682	14	.	.	PUNCT
hassl-3729	683	1	factors	factor	NOUN
hassl-3729	683	2	affecting	affect	VERB
hassl-3729	683	3	quality	quality	NOUN
hassl-3729	683	4	of	of	ADP
hassl-3729	683	5	local	local	ADJ
hassl-3729	683	6	government	government	NOUN
hassl-3729	683	7	financial	financial	ADJ
hassl-3729	683	8	statements	statement	NOUN
hassl-3729	683	9	to	to	PART
hassl-3729	683	10	get	get	VERB
hassl-3729	683	11	unqualified	unqualified	ADJ
hassl-3729	683	12	opinion	opinion	NOUN
hassl-3729	683	13	(	(	PUNCT
hassl-3729	683	14	wtp	wtp	NOUN
hassl-3729	683	15	)	)	PUNCT
hassl-3729	683	16	of	of	ADP
hassl-3729	683	17	audit	audit	NOUN
hassl-3729	683	18	board	board	NOUN
hassl-3729	683	19	of	of	ADP
hassl-3729	683	20	the	the	DET
hassl-3729	683	21	republic	republic	NOUN
hassl-3729	683	22	of	of	ADP
hassl-3729	683	23	indonesia	indonesia	PROPN
hassl-3729	683	24	(	(	PUNCT
hassl-3729	683	25	bpk	bpk	PROPN
hassl-3729	683	26	)	)	PUNCT
hassl-3729	683	27	.	.	PUNCT
hassl-3729	684	1	research	research	NOUN
hassl-3729	684	2	journal	journal	PROPN
hassl-3729	684	3	of	of	ADP
hassl-3729	684	4	finance	finance	NOUN
hassl-3729	684	5	and	and	CCONJ
hassl-3729	684	6	accounting	accounting	NOUN
hassl-3729	684	7	,	,	PUNCT
hassl-3729	684	8	6(4	6(4	NUM
hassl-3729	684	9	)	)	PUNCT
hassl-3729	684	10	,	,	PUNCT
hassl-3729	684	11	139–157	139–157	NUM
hassl-3729	684	12	.	.	PUNCT
hassl-3729	685	1	tanyi	tanyi	PROPN
hassl-3729	685	2	,	,	PUNCT
hassl-3729	685	3	p.	p.	PROPN
hassl-3729	685	4	n.	n.	PROPN
hassl-3729	685	5	,	,	PUNCT
hassl-3729	685	6	&	&	CCONJ
hassl-3729	685	7	smith	smith	PROPN
hassl-3729	685	8	,	,	PUNCT
hassl-3729	685	9	d.	d.	PROPN
hassl-3729	685	10	b.	b.	PROPN
hassl-3729	685	11	(	(	PUNCT
hassl-3729	685	12	2015	2015	NUM
hassl-3729	685	13	)	)	PUNCT
hassl-3729	685	14	.	.	PUNCT
hassl-3729	686	1	busyness	busyness	NOUN
hassl-3729	686	2	,	,	PUNCT
hassl-3729	686	3	expertise	expertise	NOUN
hassl-3729	686	4	,	,	PUNCT
hassl-3729	686	5	and	and	CCONJ
hassl-3729	686	6	financial	financial	ADJ
hassl-3729	686	7	reporting	reporting	NOUN
hassl-3729	686	8	quality	quality	NOUN
hassl-3729	686	9	of	of	ADP
hassl-3729	686	10	audit	audit	NOUN
hassl-3729	686	11	committee	committee	NOUN
hassl-3729	686	12	chairs	chair	NOUN
hassl-3729	686	13	and	and	CCONJ
hassl-3729	686	14	financial	financial	ADJ
hassl-3729	686	15	experts	expert	NOUN
hassl-3729	686	16	.	.	PUNCT
hassl-3729	687	1	auditing	auditing	NOUN
hassl-3729	687	2	:	:	PUNCT
hassl-3729	687	3	a	a	DET
hassl-3729	687	4	journal	journal	NOUN
hassl-3729	687	5	of	of	ADP
hassl-3729	687	6	practice	practice	NOUN
hassl-3729	687	7	&	&	CCONJ
hassl-3729	687	8	theory	theory	NOUN
hassl-3729	687	9	,	,	PUNCT
hassl-3729	687	10	34(2	34(2	NUM
hassl-3729	687	11	)	)	PUNCT
hassl-3729	687	12	,	,	PUNCT
hassl-3729	687	13	59	59	NUM
hassl-3729	687	14	-	-	SYM
hassl-3729	687	15	89	89	NUM
hassl-3729	687	16	.	.	PUNCT
hassl-3729	688	1	https://doi.org/10.2308/ajpt-50929	https://doi.org/10.2308/ajpt-50929	NOUN
hassl-3729	688	2	tenenhaus	tenenhaus	PROPN
hassl-3729	688	3	,	,	PUNCT
hassl-3729	688	4	m.	m.	NOUN
hassl-3729	688	5	,	,	PUNCT
hassl-3729	688	6	vinzi	vinzi	NOUN
hassl-3729	688	7	,	,	PUNCT
hassl-3729	688	8	v.	v.	PROPN
hassl-3729	688	9	e.	e.	PROPN
hassl-3729	688	10	,	,	PUNCT
hassl-3729	688	11	chatelin	chatelin	PROPN
hassl-3729	688	12	,	,	PUNCT
hassl-3729	688	13	y.-m	y.-m	NOUN
hassl-3729	688	14	.	.	PROPN
hassl-3729	688	15	,	,	PUNCT
hassl-3729	688	16	&	&	CCONJ
hassl-3729	688	17	lauro	lauro	PROPN
hassl-3729	688	18	,	,	PUNCT
hassl-3729	688	19	c.	c.	PROPN
hassl-3729	688	20	(	(	PUNCT
hassl-3729	688	21	2005	2005	NUM
hassl-3729	688	22	)	)	PUNCT
hassl-3729	688	23	.	.	PUNCT
hassl-3729	689	1	pls	pls	INTJ
hassl-3729	689	2	path	path	NOUN
hassl-3729	689	3	modeling	modeling	NOUN
hassl-3729	689	4	.	.	PUNCT
hassl-3729	690	1	computational	computational	ADJ
hassl-3729	690	2	statistics	statistic	NOUN
hassl-3729	690	3	&	&	CCONJ
hassl-3729	690	4	data	datum	NOUN
hassl-3729	690	5	analysis	analysis	NOUN
hassl-3729	690	6	,	,	PUNCT
hassl-3729	690	7	48(1	48(1	NOUN
hassl-3729	690	8	)	)	PUNCT
hassl-3729	690	9	,	,	PUNCT
hassl-3729	690	10	159	159	NUM
hassl-3729	690	11	-	-	SYM
hassl-3729	690	12	205	205	NUM
hassl-3729	690	13	.	.	PUNCT
hassl-3729	691	1	thomas	thomas	PROPN
hassl-3729	691	2	,	,	PUNCT
hassl-3729	691	3	k.	k.	PROPN
hassl-3729	691	4	,	,	PUNCT
hassl-3729	691	5	&	&	CCONJ
hassl-3729	691	6	purcell	purcell	PROPN
hassl-3729	691	7	,	,	PUNCT
hassl-3729	691	8	a.	a.	PROPN
hassl-3729	691	9	j.	j.	PROPN
hassl-3729	691	10	(	(	PUNCT
hassl-3729	691	11	2019	2019	NUM
hassl-3729	691	12	)	)	PUNCT
hassl-3729	691	13	.	.	PUNCT
hassl-3729	692	1	local	local	ADJ
hassl-3729	692	2	government	government	NOUN
hassl-3729	692	3	audit	audit	NOUN
hassl-3729	692	4	committees	committee	NOUN
hassl-3729	692	5	:	:	PUNCT
hassl-3729	692	6	a	a	DET
hassl-3729	692	7	behaviour	behaviour	NOUN
hassl-3729	692	8	framework	framework	NOUN
hassl-3729	692	9	for	for	ADP
hassl-3729	692	10	effective	effective	ADJ
hassl-3729	692	11	audit	audit	NOUN
hassl-3729	692	12	committee	committee	NOUN
hassl-3729	692	13	performance	performance	NOUN
hassl-3729	692	14	.	.	PUNCT
hassl-3729	693	1	australian	australian	ADJ
hassl-3729	693	2	accounting	accounting	NOUN
hassl-3729	693	3	review	review	PROPN
hassl-3729	693	4	,	,	PUNCT
hassl-3729	693	5	29(2	29(2	NUM
hassl-3729	693	6	)	)	PUNCT
hassl-3729	693	7	,	,	PUNCT
hassl-3729	693	8	418	418	NUM
hassl-3729	693	9	-	-	SYM
hassl-3729	693	10	437	437	NUM
hassl-3729	693	11	.	.	PUNCT
hassl-3729	694	1	https://doi.org/10.1111/auar.12229	https://doi.org/10.1111/auar.12229	NOUN
hassl-3729	694	2	tran	tran	PROPN
hassl-3729	694	3	,	,	PUNCT
hassl-3729	694	4	y.	y.	PROPN
hassl-3729	694	5	t.	t.	PROPN
hassl-3729	694	6	,	,	PUNCT
hassl-3729	694	7	nguyen	nguyen	PROPN
hassl-3729	694	8	,	,	PUNCT
hassl-3729	694	9	n.	n.	PROPN
hassl-3729	694	10	p.	p.	PROPN
hassl-3729	694	11	,	,	PUNCT
hassl-3729	694	12	&	&	CCONJ
hassl-3729	694	13	hoang	hoang	PROPN
hassl-3729	694	14	,	,	PUNCT
hassl-3729	694	15	t.	t.	PROPN
hassl-3729	694	16	c.	c.	PROPN
hassl-3729	694	17	(	(	PUNCT
hassl-3729	694	18	2022	2022	NUM
hassl-3729	694	19	)	)	PUNCT
hassl-3729	694	20	.	.	PUNCT
hassl-3729	695	1	how	how	SCONJ
hassl-3729	695	2	do	do	VERB
hassl-3729	695	3	innovation	innovation	NOUN
hassl-3729	695	4	and	and	CCONJ
hassl-3729	695	5	financial	financial	ADJ
hassl-3729	695	6	reporting	reporting	NOUN
hassl-3729	695	7	influence	influence	NOUN
hassl-3729	695	8	public	public	ADJ
hassl-3729	695	9	sector	sector	NOUN
hassl-3729	695	10	performance	performance	NOUN
hassl-3729	695	11	in	in	ADP
hassl-3729	695	12	a	a	DET
hassl-3729	695	13	transition	transition	NOUN
hassl-3729	695	14	market	market	NOUN
hassl-3729	695	15	?	?	PUNCT
hassl-3729	696	1	journal	journal	NOUN
hassl-3729	696	2	of	of	ADP
hassl-3729	696	3	accounting	account	VERB
hassl-3729	696	4	in	in	ADP
hassl-3729	696	5	emerging	emerge	VERB
hassl-3729	696	6	economies	economy	NOUN
hassl-3729	696	7	,	,	PUNCT
hassl-3729	696	8	12(4	12(4	NUM
hassl-3729	696	9	)	)	PUNCT
hassl-3729	696	10	,	,	PUNCT
hassl-3729	696	11	645	645	NUM
hassl-3729	696	12	-	-	SYM
hassl-3729	696	13	662	662	NUM
hassl-3729	696	14	.	.	PUNCT
hassl-3729	697	1	https://doi.org/10.1108/jaee-06-2021-0180	https://doi.org/10.1108/jaee-06-2021-0180	PROPN
hassl-3729	697	2	wetzels	wetzels	PROPN
hassl-3729	697	3	,	,	PUNCT
hassl-3729	697	4	m.	m.	NOUN
hassl-3729	697	5	,	,	PUNCT
hassl-3729	697	6	odekerken	odekerken	NOUN
hassl-3729	697	7	-	-	PUNCT
hassl-3729	697	8	schroder	schroder	NOUN
hassl-3729	697	9	,	,	PUNCT
hassl-3729	697	10	g.	g.	PROPN
hassl-3729	697	11	,	,	PUNCT
hassl-3729	697	12	&	&	CCONJ
hassl-3729	697	13	van	van	PROPN
hassl-3729	697	14	oppen	oppen	PROPN
hassl-3729	697	15	,	,	PUNCT
hassl-3729	697	16	c.	c.	PROPN
hassl-3729	697	17	(	(	PUNCT
hassl-3729	697	18	2009	2009	NUM
hassl-3729	697	19	)	)	PUNCT
hassl-3729	697	20	.	.	PUNCT
hassl-3729	698	1	using	use	VERB
hassl-3729	698	2	pls	pls	PROPN
hassl-3729	698	3	path	path	NOUN
hassl-3729	698	4	modeling	modeling	NOUN
hassl-3729	698	5	for	for	ADP
hassl-3729	698	6	assessing	assess	VERB
hassl-3729	698	7	hierarchical	hierarchical	ADJ
hassl-3729	698	8	construct	construct	NOUN
hassl-3729	698	9	models	model	NOUN
hassl-3729	698	10	:	:	PUNCT
hassl-3729	698	11	guidelines	guideline	NOUN
hassl-3729	698	12	and	and	CCONJ
hassl-3729	698	13	empirical	empirical	ADJ
hassl-3729	698	14	illustration	illustration	NOUN
hassl-3729	698	15	.	.	PUNCT
hassl-3729	699	1	management	management	NOUN
hassl-3729	699	2	information	information	NOUN
hassl-3729	699	3	systems	system	NOUN
hassl-3729	699	4	quarterly	quarterly	ADV
hassl-3729	699	5	,	,	PUNCT
hassl-3729	699	6	33(1	33(1	NUM
hassl-3729	699	7	)	)	PUNCT
hassl-3729	699	8	,	,	PUNCT
hassl-3729	699	9	177	177	NUM
hassl-3729	699	10	-	-	SYM
hassl-3729	699	11	195	195	NUM
hassl-3729	699	12	.	.	PUNCT
hassl-3729	700	1	https://doi.org/10.2307/20650284	https://doi.org/10.2307/20650284	PROPN
hassl-3729	700	2	weygandt	weygandt	PROPN
hassl-3729	700	3	,	,	PUNCT
hassl-3729	700	4	j.	j.	PROPN
hassl-3729	700	5	,	,	PUNCT
hassl-3729	700	6	kimmel	kimmel	PROPN
hassl-3729	700	7	,	,	PUNCT
hassl-3729	700	8	p.	p.	PROPN
hassl-3729	700	9	,	,	PUNCT
hassl-3729	700	10	&	&	CCONJ
hassl-3729	700	11	kieso	kieso	PROPN
hassl-3729	700	12	,	,	PUNCT
hassl-3729	700	13	d.	d.	PROPN
hassl-3729	700	14	(	(	PUNCT
hassl-3729	700	15	2019	2019	NUM
hassl-3729	700	16	)	)	PUNCT
hassl-3729	700	17	.	.	PUNCT
hassl-3729	701	1	financial	financial	ADJ
hassl-3729	701	2	accounting	accounting	NOUN
hassl-3729	701	3	with	with	ADP
hassl-3729	701	4	international	international	ADJ
hassl-3729	701	5	financial	financial	ADJ
hassl-3729	701	6	reporting	reporting	NOUN
hassl-3729	701	7	standards	standard	NOUN
hassl-3729	701	8	(	(	PUNCT
hassl-3729	701	9	4th	4th	ADJ
hassl-3729	701	10	ed	ed	NOUN
hassl-3729	701	11	.	.	PUNCT
hassl-3729	701	12	):	):	PUNCT
hassl-3729	701	13	john	john	PROPN
hassl-3729	701	14	wiley	wiley	PROPN
hassl-3729	701	15	&	&	CCONJ
hassl-3729	701	16	sons	sons	PROPN
hassl-3729	701	17	,	,	PUNCT
hassl-3729	701	18	inc	inc	PROPN
hassl-3729	701	19	.	.	PROPN
hassl-3729	701	20	wold	wold	PROPN
hassl-3729	701	21	,	,	PUNCT
hassl-3729	701	22	h.	h.	PROPN
hassl-3729	701	23	(	(	PUNCT
hassl-3729	701	24	1974	1974	NUM
hassl-3729	701	25	)	)	PUNCT
hassl-3729	701	26	.	.	PUNCT
hassl-3729	702	1	causal	causal	PROPN
hassl-3729	702	2	flows	flow	NOUN
hassl-3729	702	3	with	with	ADP
hassl-3729	702	4	latent	latent	ADJ
hassl-3729	702	5	variables	variable	NOUN
hassl-3729	702	6	:	:	PUNCT
hassl-3729	702	7	partings	parting	NOUN
hassl-3729	702	8	of	of	ADP
hassl-3729	702	9	the	the	DET
hassl-3729	702	10	ways	way	NOUN
hassl-3729	702	11	in	in	ADP
hassl-3729	702	12	the	the	DET
hassl-3729	702	13	light	light	NOUN
hassl-3729	702	14	of	of	ADP
hassl-3729	702	15	nipals	nipal	NOUN
hassl-3729	702	16	modelling	model	VERB
hassl-3729	702	17	.	.	PUNCT
hassl-3729	703	1	european	european	ADJ
hassl-3729	703	2	economic	economic	PROPN
hassl-3729	703	3	review	review	PROPN
hassl-3729	703	4	,	,	PUNCT
hassl-3729	703	5	5(1	5(1	NUM
hassl-3729	703	6	)	)	PUNCT
hassl-3729	703	7	,	,	PUNCT
hassl-3729	703	8	67	67	NUM
hassl-3729	703	9	-	-	SYM
hassl-3729	703	10	86	86	NUM
hassl-3729	703	11	.	.	PUNCT
hassl-3729	704	1	views	view	NOUN
hassl-3729	704	2	and	and	CCONJ
hassl-3729	704	3	opinions	opinion	NOUN
hassl-3729	704	4	expressed	express	VERB
hassl-3729	704	5	in	in	ADP
hassl-3729	704	6	this	this	DET
hassl-3729	704	7	article	article	NOUN
hassl-3729	704	8	are	be	AUX
hassl-3729	704	9	the	the	DET
hassl-3729	704	10	views	view	NOUN
hassl-3729	704	11	and	and	CCONJ
hassl-3729	704	12	opinions	opinion	NOUN
hassl-3729	704	13	of	of	ADP
hassl-3729	704	14	the	the	DET
hassl-3729	704	15	author(s	author(s	NOUN
hassl-3729	704	16	)	)	PUNCT
hassl-3729	704	17	,	,	PUNCT
hassl-3729	704	18	humanities	humanity	NOUN
hassl-3729	704	19	and	and	CCONJ
hassl-3729	704	20	social	social	ADJ
hassl-3729	704	21	sciences	science	NOUN
hassl-3729	704	22	letters	letter	NOUN
hassl-3729	704	23	shall	shall	AUX
hassl-3729	704	24	not	not	PART
hassl-3729	704	25	be	be	AUX
hassl-3729	704	26	responsible	responsible	ADJ
hassl-3729	704	27	or	or	CCONJ
hassl-3729	704	28	answerable	answerable	ADJ
hassl-3729	704	29	for	for	ADP
hassl-3729	704	30	any	any	DET
hassl-3729	704	31	loss	loss	NOUN
hassl-3729	704	32	,	,	PUNCT
hassl-3729	704	33	damage	damage	NOUN
hassl-3729	704	34	or	or	CCONJ
hassl-3729	704	35	liability	liability	NOUN
hassl-3729	704	36	etc	etc	X
hassl-3729	704	37	.	.	X
hassl-3729	705	1	caused	cause	VERB
hassl-3729	705	2	in	in	ADP
hassl-3729	705	3	relation	relation	NOUN
hassl-3729	705	4	to	to	PART
hassl-3729	705	5	/	/	PUNCT
hassl-3729	705	6	arising	arise	VERB
hassl-3729	705	7	out	out	ADP
hassl-3729	705	8	of	of	ADP
hassl-3729	705	9	the	the	DET
hassl-3729	705	10	use	use	NOUN
hassl-3729	705	11	of	of	ADP
hassl-3729	705	12	the	the	DET
hassl-3729	705	13	content	content	NOUN
hassl-3729	705	14	.	.	PUNCT
hassl-3729	706	1	https://doi.org/10.32996/jefas.2021.3.2.11	https://doi.org/10.32996/jefas.2021.3.2.11	VERB
hassl-3729	706	2	https://doi.org/10.2308/ajpt-50929	https://doi.org/10.2308/ajpt-50929	NOUN
hassl-3729	706	3	https://doi.org/10.1111/auar.12229	https://doi.org/10.1111/auar.12229	NOUN
hassl-3729	706	4	https://doi.org/10.1108/jaee-06-2021-0180	https://doi.org/10.1108/jaee-06-2021-0180	PROPN
hassl-3729	706	5	https://doi.org/10.2307/20650284	https://doi.org/10.2307/20650284	NOUN