id	sid	tid	token	lemma	pos
hassl-3788	1	1	443	443	NUM
hassl-3788	1	2	©	©	PROPN
hassl-3788	1	3	2024	2024	NUM
hassl-3788	1	4	conscientia	conscientia	PROPN
hassl-3788	1	5	beam	beam	PROPN
hassl-3788	1	6	.	.	PUNCT
hassl-3788	2	1	all	all	DET
hassl-3788	2	2	rights	right	NOUN
hassl-3788	2	3	reserved	reserve	VERB
hassl-3788	2	4	.	.	PUNCT
hassl-3788	3	1	audit	audit	NOUN
hassl-3788	3	2	report	report	NOUN
hassl-3788	3	3	lag	lag	VERB
hassl-3788	3	4	during	during	ADP
hassl-3788	3	5	the	the	DET
hassl-3788	3	6	covid-19	covid-19	PROPN
hassl-3788	3	7	pandemic	pandemic	NOUN
hassl-3788	3	8	:	:	PUNCT
hassl-3788	3	9	a	a	DET
hassl-3788	3	10	multi	multi	ADJ
hassl-3788	3	11	-	-	ADJ
hassl-3788	3	12	country	country	ADJ
hassl-3788	3	13	analysis	analysis	NOUN
hassl-3788	3	14	adeeb	adeeb	PROPN
hassl-3788	3	15	alhebri1	alhebri1	PROPN
hassl-3788	3	16	radwan	radwan	VERB
hassl-3788	3	17	alkebsee2	alkebsee2	PROPN
hassl-3788	4	1	ebrahim	ebrahim	PROPN
hassl-3788	4	2	mohammd	mohammd	PROPN
hassl-3788	4	3	almatari3	almatari3	PROPN
hassl-3788	4	4	+	+	CCONJ
hassl-3788	4	5	jamel	jamel	PROPN
hassl-3788	4	6	azibi4	azibi4	PROPN
hassl-3788	4	7	adam	adam	PROPN
hassl-3788	4	8	mohamed	mohamed	PROPN
hassl-3788	4	9	omer5	omer5	PROPN
hassl-3788	5	1	1,5applied	1,5applied	NUM
hassl-3788	5	2	college	college	NOUN
hassl-3788	5	3	,	,	PUNCT
hassl-3788	5	4	muhyle	muhyle	PROPN
hassl-3788	5	5	,	,	PUNCT
hassl-3788	5	6	king	king	PROPN
hassl-3788	5	7	khalid	khalid	PROPN
hassl-3788	5	8	university	university	PROPN
hassl-3788	5	9	,	,	PUNCT
hassl-3788	5	10	kingdom	kingdom	NOUN
hassl-3788	5	11	of	of	ADP
hassl-3788	5	12	saudi	saudi	PROPN
hassl-3788	5	13	arabia	arabia	PROPN
hassl-3788	5	14	.	.	PUNCT
hassl-3788	6	1	1email	1email	NUM
hassl-3788	6	2	:	:	PUNCT
hassl-3788	6	3	aalhebri@kku.edu.sa	aalhebri@kku.edu.sa	PROPN
hassl-3788	6	4	5email	5email	PROPN
hassl-3788	6	5	:	:	PUNCT
hassl-3788	6	6	amahmeed@kku.edu.sa	amahmeed@kku.edu.sa	PROPN
hassl-3788	6	7	2accounting	2accounting	NUM
hassl-3788	6	8	department	department	NOUN
hassl-3788	6	9	,	,	PUNCT
hassl-3788	6	10	business	business	NOUN
hassl-3788	6	11	school	school	NOUN
hassl-3788	6	12	,	,	PUNCT
hassl-3788	6	13	xi’an	xi’an	PROPN
hassl-3788	6	14	international	international	PROPN
hassl-3788	6	15	studies	studies	PROPN
hassl-3788	6	16	university	university	PROPN
hassl-3788	6	17	,	,	PUNCT
hassl-3788	6	18	xi’an	xi’an	PROPN
hassl-3788	6	19	city	city	PROPN
hassl-3788	6	20	,	,	PUNCT
hassl-3788	6	21	china	china	PROPN
hassl-3788	6	22	.	.	PUNCT
hassl-3788	7	1	2email	2email	NUM
hassl-3788	7	2	:	:	PUNCT
hassl-3788	7	3	radwa1982@stu.xjtu.edu.cn	radwa1982@stu.xjtu.edu.cn	PROPN
hassl-3788	7	4	3department	3department	PROPN
hassl-3788	7	5	of	of	ADP
hassl-3788	7	6	accounting	accounting	NOUN
hassl-3788	7	7	,	,	PUNCT
hassl-3788	7	8	college	college	NOUN
hassl-3788	7	9	of	of	ADP
hassl-3788	7	10	business	business	NOUN
hassl-3788	7	11	,	,	PUNCT
hassl-3788	7	12	jouf	jouf	PROPN
hassl-3788	7	13	university	university	PROPN
hassl-3788	7	14	,	,	PUNCT
hassl-3788	7	15	kingdom	kingdom	NOUN
hassl-3788	7	16	of	of	ADP
hassl-3788	7	17	saudi	saudi	PROPN
hassl-3788	7	18	arabia	arabia	PROPN
hassl-3788	7	19	and	and	CCONJ
hassl-3788	7	20	faculty	faculty	NOUN
hassl-3788	7	21	of	of	ADP
hassl-3788	7	22	commerce	commerce	NOUN
hassl-3788	7	23	and	and	CCONJ
hassl-3788	7	24	economics	economic	NOUN
hassl-3788	7	25	,	,	PUNCT
hassl-3788	7	26	amran	amran	ADJ
hassl-3788	7	27	university	university	NOUN
hassl-3788	7	28	,	,	PUNCT
hassl-3788	7	29	yemen	yemen	PROPN
hassl-3788	7	30	.	.	PUNCT
hassl-3788	8	1	3email	3email	NUM
hassl-3788	8	2	:	:	PUNCT
hassl-3788	8	3	ibrahim_matri7@yahoo.com	ibrahim_matri7@yahoo.com	X
hassl-3788	8	4	4faculty	4faculty	NUM
hassl-3788	8	5	of	of	ADP
hassl-3788	8	6	law	law	NOUN
hassl-3788	8	7	,	,	PUNCT
hassl-3788	8	8	economics	economic	NOUN
hassl-3788	8	9	and	and	CCONJ
hassl-3788	8	10	management	management	NOUN
hassl-3788	8	11	sciences	science	NOUN
hassl-3788	8	12	of	of	ADP
hassl-3788	8	13	jendouaba	jendouaba	PROPN
hassl-3788	8	14	,	,	PUNCT
hassl-3788	8	15	university	university	PROPN
hassl-3788	8	16	of	of	ADP
hassl-3788	8	17	jendouaba	jendouaba	PROPN
hassl-3788	8	18	,	,	PUNCT
hassl-3788	8	19	tunisia	tunisia	PROPN
hassl-3788	8	20	.	.	PUNCT
hassl-3788	9	1	4email	4email	X
hassl-3788	9	2	:	:	PUNCT
hassl-3788	9	3	jamel.azibi@fsjegj.rnu.tn	jamel.azibi@fsjegj.rnu.tn	NOUN
hassl-3788	9	4	(	(	PUNCT
hassl-3788	9	5	+	+	CCONJ
hassl-3788	9	6	corresponding	correspond	VERB
hassl-3788	9	7	author	author	NOUN
hassl-3788	9	8	)	)	PUNCT
hassl-3788	9	9	abstract	abstract	ADJ
hassl-3788	9	10	article	article	NOUN
hassl-3788	9	11	history	history	NOUN
hassl-3788	9	12	received	receive	VERB
hassl-3788	9	13	:	:	PUNCT
hassl-3788	9	14	25	25	NUM
hassl-3788	9	15	january	january	PROPN
hassl-3788	9	16	2024	2024	NUM
hassl-3788	9	17	revised	revise	VERB
hassl-3788	9	18	:	:	PUNCT
hassl-3788	9	19	30	30	NUM
hassl-3788	9	20	april	april	PROPN
hassl-3788	9	21	2024	2024	NUM
hassl-3788	9	22	accepted	accept	VERB
hassl-3788	9	23	:	:	PUNCT
hassl-3788	9	24	17	17	NUM
hassl-3788	9	25	may	may	PROPN
hassl-3788	9	26	2024	2024	NUM
hassl-3788	9	27	published	publish	VERB
hassl-3788	9	28	:	:	PUNCT
hassl-3788	9	29	28	28	NUM
hassl-3788	9	30	june	june	PROPN
hassl-3788	9	31	2024	2024	NUM
hassl-3788	9	32	keywords	keyword	NOUN
hassl-3788	9	33	audit	audit	VERB
hassl-3788	9	34	quality	quality	NOUN
hassl-3788	9	35	audit	audit	NOUN
hassl-3788	9	36	report	report	NOUN
hassl-3788	9	37	lag	lag	VERB
hassl-3788	9	38	covid-19	covid-19	PROPN
hassl-3788	9	39	lockdown	lockdown	NOUN
hassl-3788	9	40	timeliness	timeliness	NOUN
hassl-3788	9	41	.	.	PUNCT
hassl-3788	10	1	this	this	DET
hassl-3788	10	2	research	research	NOUN
hassl-3788	10	3	investigates	investigate	VERB
hassl-3788	10	4	the	the	DET
hassl-3788	10	5	impact	impact	NOUN
hassl-3788	10	6	of	of	ADP
hassl-3788	10	7	the	the	DET
hassl-3788	10	8	covid-19	covid-19	PROPN
hassl-3788	10	9	pandemic	pandemic	NOUN
hassl-3788	10	10	on	on	ADP
hassl-3788	10	11	the	the	DET
hassl-3788	10	12	promptness	promptness	NOUN
hassl-3788	10	13	of	of	ADP
hassl-3788	10	14	audit	audit	NOUN
hassl-3788	10	15	reports	report	NOUN
hassl-3788	10	16	.	.	PUNCT
hassl-3788	11	1	the	the	DET
hassl-3788	11	2	covid-19	covid-19	PROPN
hassl-3788	11	3	epidemic	epidemic	NOUN
hassl-3788	11	4	has	have	AUX
hassl-3788	11	5	had	have	VERB
hassl-3788	11	6	a	a	DET
hassl-3788	11	7	significant	significant	ADJ
hassl-3788	11	8	impact	impact	NOUN
hassl-3788	11	9	on	on	ADP
hassl-3788	11	10	several	several	ADJ
hassl-3788	11	11	sectors	sector	NOUN
hassl-3788	11	12	,	,	PUNCT
hassl-3788	11	13	including	include	VERB
hassl-3788	11	14	accounting	accounting	NOUN
hassl-3788	11	15	and	and	CCONJ
hassl-3788	11	16	auditing	auditing	NOUN
hassl-3788	11	17	.	.	PUNCT
hassl-3788	12	1	the	the	DET
hassl-3788	12	2	present	present	ADJ
hassl-3788	12	3	study	study	NOUN
hassl-3788	12	4	employed	employ	VERB
hassl-3788	12	5	a	a	DET
hassl-3788	12	6	dataset	dataset	NOUN
hassl-3788	12	7	of	of	ADP
hassl-3788	12	8	6652	6652	NUM
hassl-3788	12	9	multinational	multinational	ADJ
hassl-3788	12	10	firms	firm	NOUN
hassl-3788	12	11	sourced	source	VERB
hassl-3788	12	12	from	from	ADP
hassl-3788	12	13	the	the	DET
hassl-3788	12	14	refinitiv	refinitiv	PROPN
hassl-3788	12	15	eikon	eikon	PROPN
hassl-3788	12	16	and	and	CCONJ
hassl-3788	12	17	datastream	datastream	ADJ
hassl-3788	12	18	databases	database	NOUN
hassl-3788	12	19	.	.	PUNCT
hassl-3788	13	1	we	we	PRON
hassl-3788	13	2	chose	choose	VERB
hassl-3788	13	3	the	the	DET
hassl-3788	13	4	year	year	NOUN
hassl-3788	13	5	2018	2018	NUM
hassl-3788	13	6	as	as	ADP
hassl-3788	13	7	the	the	DET
hassl-3788	13	8	first	first	ADJ
hassl-3788	13	9	reference	reference	NOUN
hassl-3788	13	10	point	point	NOUN
hassl-3788	13	11	because	because	SCONJ
hassl-3788	13	12	there	there	PRON
hassl-3788	13	13	was	be	VERB
hassl-3788	13	14	no	no	DET
hassl-3788	13	15	worldwide	worldwide	ADJ
hassl-3788	13	16	pandemic	pandemic	ADJ
hassl-3788	13	17	during	during	ADP
hassl-3788	13	18	that	that	DET
hassl-3788	13	19	period	period	NOUN
hassl-3788	13	20	.	.	PUNCT
hassl-3788	14	1	the	the	DET
hassl-3788	14	2	global	global	ADJ
hassl-3788	14	3	outbreak	outbreak	NOUN
hassl-3788	14	4	,	,	PUNCT
hassl-3788	14	5	which	which	PRON
hassl-3788	14	6	emerged	emerge	VERB
hassl-3788	14	7	in	in	ADP
hassl-3788	14	8	wuhan	wuhan	PROPN
hassl-3788	14	9	,	,	PUNCT
hassl-3788	14	10	china	china	PROPN
hassl-3788	14	11	,	,	PUNCT
hassl-3788	14	12	in	in	ADP
hassl-3788	14	13	december	december	PROPN
hassl-3788	14	14	2019	2019	NUM
hassl-3788	14	15	,	,	PUNCT
hassl-3788	14	16	rapidly	rapidly	ADV
hassl-3788	14	17	disseminated	disseminate	VERB
hassl-3788	14	18	to	to	ADP
hassl-3788	14	19	many	many	ADJ
hassl-3788	14	20	nations	nation	NOUN
hassl-3788	14	21	by	by	ADP
hassl-3788	14	22	march	march	PROPN
hassl-3788	14	23	2020	2020	NUM
hassl-3788	14	24	.	.	PUNCT
hassl-3788	15	1	the	the	DET
hassl-3788	15	2	regression	regression	NOUN
hassl-3788	15	3	analysis	analysis	NOUN
hassl-3788	15	4	of	of	ADP
hassl-3788	15	5	a	a	DET
hassl-3788	15	6	sample	sample	NOUN
hassl-3788	15	7	of	of	ADP
hassl-3788	15	8	6652	6652	NUM
hassl-3788	15	9	worldwide	worldwide	ADJ
hassl-3788	15	10	enterprises	enterprise	NOUN
hassl-3788	15	11	indicates	indicate	VERB
hassl-3788	15	12	a	a	DET
hassl-3788	15	13	positive	positive	ADJ
hassl-3788	15	14	correlation	correlation	NOUN
hassl-3788	15	15	between	between	ADP
hassl-3788	15	16	the	the	DET
hassl-3788	15	17	covid-19	covid-19	PROPN
hassl-3788	15	18	epidemic	epidemic	NOUN
hassl-3788	15	19	and	and	CCONJ
hassl-3788	15	20	the	the	DET
hassl-3788	15	21	delay	delay	NOUN
hassl-3788	15	22	in	in	ADP
hassl-3788	15	23	issuing	issue	VERB
hassl-3788	15	24	audit	audit	NOUN
hassl-3788	15	25	reports	report	NOUN
hassl-3788	15	26	.	.	PUNCT
hassl-3788	16	1	this	this	DET
hassl-3788	16	2	observation	observation	NOUN
hassl-3788	16	3	implies	imply	VERB
hassl-3788	16	4	that	that	SCONJ
hassl-3788	16	5	the	the	DET
hassl-3788	16	6	occurrence	occurrence	NOUN
hassl-3788	16	7	of	of	ADP
hassl-3788	16	8	such	such	ADJ
hassl-3788	16	9	crises	crisis	NOUN
hassl-3788	16	10	exacerbates	exacerbate	VERB
hassl-3788	16	11	the	the	DET
hassl-3788	16	12	promptness	promptness	NOUN
hassl-3788	16	13	of	of	ADP
hassl-3788	16	14	audit	audit	NOUN
hassl-3788	16	15	reports	report	NOUN
hassl-3788	16	16	.	.	PUNCT
hassl-3788	17	1	our	our	PRON
hassl-3788	17	2	study	study	NOUN
hassl-3788	17	3	’s	’s	PART
hassl-3788	17	4	findings	finding	NOUN
hassl-3788	17	5	indicate	indicate	VERB
hassl-3788	17	6	that	that	SCONJ
hassl-3788	17	7	governments	government	NOUN
hassl-3788	17	8	’	'	PUNCT
hassl-3788	17	9	implementation	implementation	NOUN
hassl-3788	17	10	of	of	ADP
hassl-3788	17	11	travel	travel	NOUN
hassl-3788	17	12	restrictions	restriction	NOUN
hassl-3788	17	13	has	have	VERB
hassl-3788	17	14	a	a	DET
hassl-3788	17	15	negative	negative	ADJ
hassl-3788	17	16	impact	impact	NOUN
hassl-3788	17	17	on	on	ADP
hassl-3788	17	18	the	the	DET
hassl-3788	17	19	promptness	promptness	NOUN
hassl-3788	17	20	of	of	ADP
hassl-3788	17	21	audit	audit	NOUN
hassl-3788	17	22	reports	report	NOUN
hassl-3788	17	23	.	.	PUNCT
hassl-3788	18	1	therefore	therefore	ADV
hassl-3788	18	2	,	,	PUNCT
hassl-3788	18	3	our	our	PRON
hassl-3788	18	4	results	result	NOUN
hassl-3788	18	5	demonstrate	demonstrate	VERB
hassl-3788	18	6	resilience	resilience	NOUN
hassl-3788	18	7	to	to	ADP
hassl-3788	18	8	endogeneity	endogeneity	NOUN
hassl-3788	18	9	.	.	PUNCT
hassl-3788	19	1	our	our	PRON
hassl-3788	19	2	findings	finding	NOUN
hassl-3788	19	3	add	add	VERB
hassl-3788	19	4	to	to	ADP
hassl-3788	19	5	the	the	DET
hassl-3788	19	6	body	body	NOUN
hassl-3788	19	7	of	of	ADP
hassl-3788	19	8	knowledge	knowledge	NOUN
hassl-3788	19	9	;	;	PUNCT
hassl-3788	19	10	this	this	PRON
hassl-3788	19	11	is	be	AUX
hassl-3788	19	12	the	the	DET
hassl-3788	19	13	first	first	ADJ
hassl-3788	19	14	study	study	NOUN
hassl-3788	19	15	to	to	PART
hassl-3788	19	16	look	look	VERB
hassl-3788	19	17	at	at	ADP
hassl-3788	19	18	how	how	SCONJ
hassl-3788	19	19	the	the	DET
hassl-3788	19	20	covid-19	covid-19	PROPN
hassl-3788	19	21	epidemic	epidemic	NOUN
hassl-3788	19	22	has	have	AUX
hassl-3788	19	23	affected	affect	VERB
hassl-3788	19	24	audit	audit	NOUN
hassl-3788	19	25	report	report	NOUN
hassl-3788	19	26	latency	latency	NOUN
hassl-3788	19	27	globally	globally	ADV
hassl-3788	19	28	.	.	PUNCT
hassl-3788	20	1	second	second	ADJ
hassl-3788	20	2	,	,	PUNCT
hassl-3788	20	3	while	while	SCONJ
hassl-3788	20	4	the	the	DET
hassl-3788	20	5	promptness	promptness	NOUN
hassl-3788	20	6	of	of	ADP
hassl-3788	20	7	audit	audit	NOUN
hassl-3788	20	8	reports	report	NOUN
hassl-3788	20	9	is	be	AUX
hassl-3788	20	10	crucial	crucial	ADJ
hassl-3788	20	11	for	for	ADP
hassl-3788	20	12	regulators	regulator	NOUN
hassl-3788	20	13	and	and	CCONJ
hassl-3788	20	14	investors	investor	NOUN
hassl-3788	20	15	in	in	ADP
hassl-3788	20	16	a	a	DET
hassl-3788	20	17	stable	stable	ADJ
hassl-3788	20	18	environment	environment	NOUN
hassl-3788	20	19	,	,	PUNCT
hassl-3788	20	20	it	it	PRON
hassl-3788	20	21	becomes	become	VERB
hassl-3788	20	22	even	even	ADV
hassl-3788	20	23	more	more	ADV
hassl-3788	20	24	crucial	crucial	ADJ
hassl-3788	20	25	under	under	ADP
hassl-3788	20	26	unforeseen	unforeseen	ADJ
hassl-3788	20	27	circumstances	circumstance	NOUN
hassl-3788	20	28	like	like	ADP
hassl-3788	20	29	the	the	DET
hassl-3788	20	30	covid-19	covid-19	PROPN
hassl-3788	20	31	epidemic	epidemic	NOUN
hassl-3788	20	32	.	.	PUNCT
hassl-3788	21	1	finally	finally	ADV
hassl-3788	21	2	,	,	PUNCT
hassl-3788	21	3	the	the	DET
hassl-3788	21	4	results	result	NOUN
hassl-3788	21	5	of	of	ADP
hassl-3788	21	6	this	this	DET
hassl-3788	21	7	study	study	NOUN
hassl-3788	21	8	hold	hold	VERB
hassl-3788	21	9	significant	significant	ADJ
hassl-3788	21	10	relevance	relevance	NOUN
hassl-3788	21	11	for	for	ADP
hassl-3788	21	12	regulatory	regulatory	ADJ
hassl-3788	21	13	bodies	body	NOUN
hassl-3788	21	14	and	and	CCONJ
hassl-3788	21	15	investors	investor	NOUN
hassl-3788	21	16	alike	alike	ADV
hassl-3788	21	17	.	.	PUNCT
hassl-3788	22	1	contribution	contribution	NOUN
hassl-3788	22	2	/	/	SYM
hassl-3788	22	3	originality	originality	NOUN
hassl-3788	22	4	:	:	PUNCT
hassl-3788	22	5	this	this	DET
hassl-3788	22	6	study	study	NOUN
hassl-3788	22	7	is	be	AUX
hassl-3788	22	8	among	among	ADP
hassl-3788	22	9	a	a	DET
hassl-3788	22	10	limited	limited	ADJ
hassl-3788	22	11	set	set	NOUN
hassl-3788	22	12	of	of	ADP
hassl-3788	22	13	research	research	NOUN
hassl-3788	22	14	endeavors	endeavor	NOUN
hassl-3788	22	15	that	that	PRON
hassl-3788	22	16	employed	employ	VERB
hassl-3788	22	17	audit	audit	NOUN
hassl-3788	22	18	report	report	NOUN
hassl-3788	22	19	lag	lag	VERB
hassl-3788	22	20	during	during	ADP
hassl-3788	22	21	the	the	DET
hassl-3788	22	22	covid-19	covid-19	PROPN
hassl-3788	22	23	pandemic	pandemic	NOUN
hassl-3788	22	24	among	among	ADP
hassl-3788	22	25	multi	multi	ADJ
hassl-3788	22	26	-	-	ADJ
hassl-3788	22	27	country	country	ADJ
hassl-3788	22	28	analysis	analysis	NOUN
hassl-3788	22	29	.	.	PUNCT
hassl-3788	23	1	the	the	DET
hassl-3788	23	2	primary	primary	ADJ
hassl-3788	23	3	finding	finding	NOUN
hassl-3788	23	4	of	of	ADP
hassl-3788	23	5	the	the	DET
hassl-3788	23	6	paper	paper	NOUN
hassl-3788	23	7	is	be	AUX
hassl-3788	23	8	the	the	DET
hassl-3788	23	9	identification	identification	NOUN
hassl-3788	23	10	of	of	ADP
hassl-3788	23	11	a	a	DET
hassl-3788	23	12	direct	direct	ADJ
hassl-3788	23	13	correlation	correlation	NOUN
hassl-3788	23	14	between	between	ADP
hassl-3788	23	15	audit	audit	NOUN
hassl-3788	23	16	report	report	NOUN
hassl-3788	23	17	lag	lag	VERB
hassl-3788	23	18	during	during	ADP
hassl-3788	23	19	the	the	DET
hassl-3788	23	20	covid-19	covid-19	PROPN
hassl-3788	23	21	pandemic	pandemic	NOUN
hassl-3788	23	22	.	.	PUNCT
hassl-3788	24	1	1	1	X
hassl-3788	24	2	.	.	X
hassl-3788	24	3	introduction	introduction	NOUN
hassl-3788	24	4	the	the	DET
hassl-3788	24	5	onset	onset	NOUN
hassl-3788	24	6	of	of	ADP
hassl-3788	24	7	the	the	DET
hassl-3788	24	8	coronavirus	coronavirus	NOUN
hassl-3788	24	9	pandemic	pandemic	ADJ
hassl-3788	24	10	occurred	occur	VERB
hassl-3788	24	11	in	in	ADP
hassl-3788	24	12	december	december	PROPN
hassl-3788	24	13	2019	2019	NUM
hassl-3788	24	14	in	in	ADP
hassl-3788	24	15	wuhan	wuhan	PROPN
hassl-3788	24	16	,	,	PUNCT
hassl-3788	24	17	china	china	PROPN
hassl-3788	24	18	,	,	PUNCT
hassl-3788	24	19	and	and	CCONJ
hassl-3788	24	20	was	be	AUX
hassl-3788	24	21	then	then	ADV
hassl-3788	24	22	disseminated	disseminate	VERB
hassl-3788	24	23	globally	globally	ADV
hassl-3788	24	24	in	in	ADP
hassl-3788	24	25	2020	2020	NUM
hassl-3788	24	26	.	.	PUNCT
hassl-3788	25	1	the	the	DET
hassl-3788	25	2	world	world	PROPN
hassl-3788	25	3	health	health	PROPN
hassl-3788	25	4	organization	organization	NOUN
hassl-3788	25	5	(	(	PUNCT
hassl-3788	25	6	who	who	PRON
hassl-3788	25	7	)	)	PUNCT
hassl-3788	25	8	declared	declare	VERB
hassl-3788	25	9	in	in	ADP
hassl-3788	25	10	march	march	PROPN
hassl-3788	25	11	2020	2020	NUM
hassl-3788	25	12	that	that	SCONJ
hassl-3788	25	13	coronavirus	coronavirus	NOUN
hassl-3788	25	14	(	(	PUNCT
hassl-3788	25	15	hereafter	hereafter	ADV
hassl-3788	25	16	referred	refer	VERB
hassl-3788	25	17	to	to	ADP
hassl-3788	25	18	as	as	ADP
hassl-3788	25	19	covid-19	covid-19	PROPN
hassl-3788	25	20	)	)	PUNCT
hassl-3788	25	21	is	be	AUX
hassl-3788	25	22	a	a	DET
hassl-3788	25	23	global	global	ADJ
hassl-3788	25	24	pandemic	pandemic	NOUN
hassl-3788	25	25	that	that	PRON
hassl-3788	25	26	impacts	impact	VERB
hassl-3788	25	27	the	the	DET
hassl-3788	25	28	lives	life	NOUN
hassl-3788	25	29	of	of	ADP
hassl-3788	25	30	all	all	DET
hassl-3788	25	31	individuals	individual	NOUN
hassl-3788	25	32	.	.	PUNCT
hassl-3788	26	1	the	the	DET
hassl-3788	26	2	pandemic	pandemic	NOUN
hassl-3788	26	3	has	have	AUX
hassl-3788	26	4	had	have	VERB
hassl-3788	26	5	a	a	DET
hassl-3788	26	6	significant	significant	ADJ
hassl-3788	26	7	impact	impact	NOUN
hassl-3788	26	8	on	on	ADP
hassl-3788	26	9	all	all	DET
hassl-3788	26	10	capital	capital	NOUN
hassl-3788	26	11	markets	market	NOUN
hassl-3788	26	12	due	due	ADJ
hassl-3788	26	13	to	to	ADP
hassl-3788	26	14	the	the	DET
hassl-3788	26	15	implementation	implementation	NOUN
hassl-3788	26	16	of	of	ADP
hassl-3788	26	17	lockdown	lockdown	NOUN
hassl-3788	26	18	measures	measure	NOUN
hassl-3788	26	19	,	,	PUNCT
hassl-3788	26	20	either	either	CCONJ
hassl-3788	26	21	fully	fully	ADV
hassl-3788	26	22	or	or	CCONJ
hassl-3788	26	23	humanities	humanity	NOUN
hassl-3788	26	24	and	and	CCONJ
hassl-3788	26	25	social	social	ADJ
hassl-3788	26	26	sciences	science	NOUN
hassl-3788	26	27	letters	letter	NOUN
hassl-3788	26	28	2024	2024	NUM
hassl-3788	26	29	vol	vol	NOUN
hassl-3788	26	30	.	.	PROPN
hassl-3788	27	1	12	12	NUM
hassl-3788	27	2	,	,	PUNCT
hassl-3788	27	3	no	no	INTJ
hassl-3788	27	4	.	.	NOUN
hassl-3788	27	5	3	3	NUM
hassl-3788	27	6	,	,	PUNCT
hassl-3788	27	7	pp	pp	ADJ
hassl-3788	27	8	.	.	PUNCT
hassl-3788	28	1	443	443	NUM
hassl-3788	28	2	-	-	SYM
hassl-3788	28	3	460	460	NUM
hassl-3788	28	4	issn(e	issn(e	NOUN
hassl-3788	28	5	):	):	PUNCT
hassl-3788	28	6	2312	2312	NUM
hassl-3788	28	7	-	-	SYM
hassl-3788	28	8	4318	4318	NUM
hassl-3788	28	9	issn(p	issn(p	NUM
hassl-3788	28	10	):	):	PUNCT
hassl-3788	28	11	2312	2312	NUM
hassl-3788	28	12	-	-	SYM
hassl-3788	28	13	5659	5659	NUM
hassl-3788	28	14	doi	doi	NOUN
hassl-3788	28	15	:	:	PUNCT
hassl-3788	28	16	10.18488/73.v12i3.3788	10.18488/73.v12i3.3788	PROPN
hassl-3788	28	17	©	©	PROPN
hassl-3788	28	18	2024	2024	NUM
hassl-3788	28	19	conscientia	conscientia	PROPN
hassl-3788	28	20	beam	beam	PROPN
hassl-3788	28	21	.	.	PUNCT
hassl-3788	29	1	all	all	DET
hassl-3788	29	2	rights	right	NOUN
hassl-3788	29	3	reserved	reserve	VERB
hassl-3788	29	4	.	.	PUNCT
hassl-3788	30	1	https://orcid.org/0000-0002-4230-8885	https://orcid.org/0000-0002-4230-8885	VERB
hassl-3788	30	2	https://orcid.org/0000-0003-3142-575x	https://orcid.org/0000-0003-3142-575x	PUNCT
hassl-3788	30	3	https://orcid.org/0000-0001-9247-2766	https://orcid.org/0000-0001-9247-2766	PROPN
hassl-3788	30	4	https://orcid.org/0000-0003-1031-4700	https://orcid.org/0000-0003-1031-4700	PROPN
hassl-3788	30	5	https://orcid.org/0000-0001-8873-9077	https://orcid.org/0000-0001-8873-9077	PROPN
hassl-3788	30	6	mailto:aalhebri@kku.edu.sa	mailto:aalhebri@kku.edu.sa	PROPN
hassl-3788	30	7	mailto:amahmeed@kku.edu.sa	mailto:amahmeed@kku.edu.sa	PROPN
hassl-3788	30	8	mailto:radwa1982@stu.xjtu.edu.cn	mailto:radwa1982@stu.xjtu.edu.cn	PROPN
hassl-3788	31	1	mailto:ibrahim_matri7@yahoo.com	mailto:ibrahim_matri7@yahoo.com	X
hassl-3788	31	2	mailto:jamel.azibi@fsjegj.rnu.tn	mailto:jamel.azibi@fsjegj.rnu.tn	PROPN
hassl-3788	31	3	https://www.doi.org/10.18488/73.v12i3.3788	https://www.doi.org/10.18488/73.v12i3.3788	PROPN
hassl-3788	31	4	humanities	humanity	NOUN
hassl-3788	31	5	and	and	CCONJ
hassl-3788	31	6	social	social	ADJ
hassl-3788	31	7	sciences	science	NOUN
hassl-3788	31	8	letters	letter	NOUN
hassl-3788	31	9	,	,	PUNCT
hassl-3788	31	10	2024	2024	NUM
hassl-3788	31	11	,	,	PUNCT
hassl-3788	31	12	12(3	12(3	NUM
hassl-3788	31	13	):	):	PUNCT
hassl-3788	31	14	443	443	NUM
hassl-3788	31	15	-	-	SYM
hassl-3788	31	16	460	460	NUM
hassl-3788	31	17	444	444	NUM
hassl-3788	31	18	©	©	PROPN
hassl-3788	31	19	2024	2024	NUM
hassl-3788	31	20	conscientia	conscientia	PROPN
hassl-3788	31	21	beam	beam	PROPN
hassl-3788	31	22	.	.	PUNCT
hassl-3788	32	1	all	all	DET
hassl-3788	32	2	rights	right	NOUN
hassl-3788	32	3	reserved	reserve	VERB
hassl-3788	32	4	.	.	PUNCT
hassl-3788	33	1	partially	partially	ADV
hassl-3788	33	2	(	(	PUNCT
hassl-3788	33	3	ashraf	ashraf	NOUN
hassl-3788	33	4	,	,	PUNCT
hassl-3788	33	5	2020	2020	NUM
hassl-3788	33	6	;	;	PUNCT
hassl-3788	33	7	baker	baker	PROPN
hassl-3788	33	8	et	et	PROPN
hassl-3788	33	9	al	al	PROPN
hassl-3788	33	10	.	.	PROPN
hassl-3788	33	11	,	,	PUNCT
hassl-3788	33	12	2020	2020	NUM
hassl-3788	33	13	;	;	PUNCT
hassl-3788	33	14	zhang	zhang	PROPN
hassl-3788	33	15	,	,	PUNCT
hassl-3788	33	16	hu	hu	PROPN
hassl-3788	33	17	,	,	PUNCT
hassl-3788	33	18	&	&	CCONJ
hassl-3788	33	19	ji	ji	PROPN
hassl-3788	33	20	,	,	PUNCT
hassl-3788	33	21	2020	2020	NUM
hassl-3788	33	22	)	)	PUNCT
hassl-3788	33	23	.	.	PUNCT
hassl-3788	34	1	the	the	DET
hassl-3788	34	2	economic	economic	ADJ
hassl-3788	34	3	activities	activity	NOUN
hassl-3788	34	4	of	of	ADP
hassl-3788	34	5	businesses	business	NOUN
hassl-3788	34	6	have	have	AUX
hassl-3788	34	7	seen	see	VERB
hassl-3788	34	8	a	a	DET
hassl-3788	34	9	substantial	substantial	ADJ
hassl-3788	34	10	downturn	downturn	NOUN
hassl-3788	34	11	due	due	ADP
hassl-3788	34	12	to	to	ADP
hassl-3788	34	13	the	the	DET
hassl-3788	34	14	covid-19	covid-19	PROPN
hassl-3788	34	15	outbreak	outbreak	NOUN
hassl-3788	34	16	(	(	PUNCT
hassl-3788	34	17	baqaee	baqaee	NOUN
hassl-3788	34	18	&	&	CCONJ
hassl-3788	34	19	farhi	farhi	NOUN
hassl-3788	34	20	,	,	PUNCT
hassl-3788	34	21	2022	2022	NUM
hassl-3788	34	22	;	;	PUNCT
hassl-3788	34	23	haga	haga	NOUN
hassl-3788	34	24	&	&	CCONJ
hassl-3788	34	25	ittonen	ittonen	NOUN
hassl-3788	34	26	,	,	PUNCT
hassl-3788	34	27	2021	2021	NUM
hassl-3788	34	28	)	)	PUNCT
hassl-3788	34	29	,	,	PUNCT
hassl-3788	34	30	leading	lead	VERB
hassl-3788	34	31	to	to	ADP
hassl-3788	34	32	a	a	DET
hassl-3788	34	33	notable	notable	ADJ
hassl-3788	34	34	reduction	reduction	NOUN
hassl-3788	34	35	in	in	ADP
hassl-3788	34	36	stock	stock	NOUN
hassl-3788	34	37	prices	price	NOUN
hassl-3788	34	38	and	and	CCONJ
hassl-3788	34	39	revenues	revenue	NOUN
hassl-3788	34	40	.	.	PUNCT
hassl-3788	35	1	as	as	ADP
hassl-3788	35	2	a	a	DET
hassl-3788	35	3	result	result	NOUN
hassl-3788	35	4	,	,	PUNCT
hassl-3788	35	5	the	the	DET
hassl-3788	35	6	level	level	NOUN
hassl-3788	35	7	of	of	ADP
hassl-3788	35	8	information	information	NOUN
hassl-3788	35	9	uncertainty	uncertainty	NOUN
hassl-3788	35	10	rises	rise	VERB
hassl-3788	35	11	,	,	PUNCT
hassl-3788	35	12	prompting	prompt	VERB
hassl-3788	35	13	information	information	NOUN
hassl-3788	35	14	consumers	consumer	NOUN
hassl-3788	35	15	to	to	PART
hassl-3788	35	16	rely	rely	VERB
hassl-3788	35	17	on	on	ADP
hassl-3788	35	18	external	external	ADJ
hassl-3788	35	19	auditors	auditor	NOUN
hassl-3788	35	20	to	to	PART
hassl-3788	35	21	ensure	ensure	VERB
hassl-3788	35	22	the	the	DET
hassl-3788	35	23	accuracy	accuracy	NOUN
hassl-3788	35	24	and	and	CCONJ
hassl-3788	35	25	reliability	reliability	NOUN
hassl-3788	35	26	of	of	ADP
hassl-3788	35	27	financial	financial	ADJ
hassl-3788	35	28	reporting	reporting	NOUN
hassl-3788	35	29	.	.	PUNCT
hassl-3788	36	1	this	this	DET
hassl-3788	36	2	uncertainty	uncertainty	NOUN
hassl-3788	36	3	may	may	AUX
hassl-3788	36	4	create	create	VERB
hassl-3788	36	5	challenges	challenge	NOUN
hassl-3788	36	6	in	in	ADP
hassl-3788	36	7	retrieving	retrieve	VERB
hassl-3788	36	8	sufficient	sufficient	ADJ
hassl-3788	36	9	and	and	CCONJ
hassl-3788	36	10	suitable	suitable	ADJ
hassl-3788	36	11	audit	audit	NOUN
hassl-3788	36	12	evidence	evidence	NOUN
hassl-3788	36	13	that	that	PRON
hassl-3788	36	14	helps	help	VERB
hassl-3788	36	15	auditors	auditor	NOUN
hassl-3788	36	16	build	build	VERB
hassl-3788	36	17	an	an	DET
hassl-3788	36	18	independent	independent	ADJ
hassl-3788	36	19	opinion	opinion	NOUN
hassl-3788	36	20	regarding	regard	VERB
hassl-3788	36	21	management	management	NOUN
hassl-3788	36	22	judgments	judgment	NOUN
hassl-3788	36	23	and	and	CCONJ
hassl-3788	36	24	estimates	estimate	NOUN
hassl-3788	36	25	.	.	PUNCT
hassl-3788	37	1	the	the	DET
hassl-3788	37	2	covid-19	covid-19	PROPN
hassl-3788	37	3	pandemic	pandemic	NOUN
hassl-3788	37	4	posed	pose	VERB
hassl-3788	37	5	many	many	ADJ
hassl-3788	37	6	challenges	challenge	NOUN
hassl-3788	37	7	to	to	ADP
hassl-3788	37	8	auditors	auditor	NOUN
hassl-3788	37	9	in	in	ADP
hassl-3788	37	10	submitting	submit	VERB
hassl-3788	37	11	audit	audit	NOUN
hassl-3788	37	12	reports	report	NOUN
hassl-3788	37	13	on	on	ADP
hassl-3788	37	14	time	time	NOUN
hassl-3788	37	15	.	.	PUNCT
hassl-3788	38	1	auditors	auditor	NOUN
hassl-3788	38	2	were	be	AUX
hassl-3788	38	3	likely	likely	ADJ
hassl-3788	38	4	to	to	PART
hassl-3788	38	5	be	be	AUX
hassl-3788	38	6	influenced	influence	VERB
hassl-3788	38	7	by	by	ADP
hassl-3788	38	8	the	the	DET
hassl-3788	38	9	covid-19	covid-19	PROPN
hassl-3788	38	10	environment	environment	NOUN
hassl-3788	38	11	,	,	PUNCT
hassl-3788	38	12	such	such	ADJ
hassl-3788	38	13	as	as	ADP
hassl-3788	38	14	travel	travel	NOUN
hassl-3788	38	15	restrictions	restriction	NOUN
hassl-3788	38	16	,	,	PUNCT
hassl-3788	38	17	and	and	CCONJ
hassl-3788	38	18	offices	office	NOUN
hassl-3788	38	19	being	be	AUX
hassl-3788	38	20	shut	shut	VERB
hassl-3788	38	21	down	down	ADP
hassl-3788	38	22	due	due	ADP
hassl-3788	38	23	to	to	ADP
hassl-3788	38	24	the	the	DET
hassl-3788	38	25	lockdown	lockdown	NOUN
hassl-3788	38	26	,	,	PUNCT
hassl-3788	38	27	either	either	CCONJ
hassl-3788	38	28	partially	partially	ADV
hassl-3788	38	29	or	or	CCONJ
hassl-3788	38	30	completely	completely	ADV
hassl-3788	38	31	;	;	PUNCT
hassl-3788	38	32	therefore	therefore	ADV
hassl-3788	38	33	,	,	PUNCT
hassl-3788	38	34	auditors	auditor	NOUN
hassl-3788	38	35	are	be	AUX
hassl-3788	38	36	not	not	PART
hassl-3788	38	37	able	able	ADJ
hassl-3788	38	38	to	to	PART
hassl-3788	38	39	reach	reach	VERB
hassl-3788	38	40	places	place	NOUN
hassl-3788	38	41	on	on	ADP
hassl-3788	38	42	time	time	NOUN
hassl-3788	38	43	.	.	PUNCT
hassl-3788	39	1	this	this	PRON
hassl-3788	39	2	may	may	AUX
hassl-3788	39	3	worsen	worsen	VERB
hassl-3788	39	4	the	the	DET
hassl-3788	39	5	timeliness	timeliness	NOUN
hassl-3788	39	6	of	of	ADP
hassl-3788	39	7	the	the	DET
hassl-3788	39	8	audit	audit	NOUN
hassl-3788	39	9	reports	report	VERB
hassl-3788	39	10	.	.	PUNCT
hassl-3788	40	1	thus	thus	ADV
hassl-3788	40	2	,	,	PUNCT
hassl-3788	40	3	we	we	PRON
hassl-3788	40	4	believe	believe	VERB
hassl-3788	40	5	that	that	SCONJ
hassl-3788	40	6	an	an	DET
hassl-3788	40	7	investigation	investigation	NOUN
hassl-3788	40	8	into	into	ADP
hassl-3788	40	9	the	the	DET
hassl-3788	40	10	effect	effect	NOUN
hassl-3788	40	11	of	of	ADP
hassl-3788	40	12	covid-19	covid-19	PROPN
hassl-3788	40	13	on	on	ADP
hassl-3788	40	14	audit	audit	NOUN
hassl-3788	40	15	report	report	NOUN
hassl-3788	40	16	delays	delay	NOUN
hassl-3788	40	17	is	be	AUX
hassl-3788	40	18	interesting	interesting	ADJ
hassl-3788	40	19	and	and	CCONJ
hassl-3788	40	20	worthwhile	worthwhile	ADJ
hassl-3788	40	21	.	.	PUNCT
hassl-3788	41	1	therefore	therefore	ADV
hassl-3788	41	2	,	,	PUNCT
hassl-3788	41	3	this	this	DET
hassl-3788	41	4	study	study	NOUN
hassl-3788	41	5	investigates	investigate	VERB
hassl-3788	41	6	the	the	DET
hassl-3788	41	7	impact	impact	NOUN
hassl-3788	41	8	of	of	ADP
hassl-3788	41	9	the	the	DET
hassl-3788	41	10	covid-19	covid-19	PROPN
hassl-3788	41	11	outbreak	outbreak	NOUN
hassl-3788	41	12	on	on	ADP
hassl-3788	41	13	audit	audit	NOUN
hassl-3788	41	14	report	report	NOUN
hassl-3788	41	15	lag	lag	NOUN
hassl-3788	41	16	(	(	PUNCT
hassl-3788	41	17	hereinafter	hereinafter	NOUN
hassl-3788	41	18	arl	arl	PROPN
hassl-3788	41	19	)	)	PUNCT
hassl-3788	41	20	.	.	PUNCT
hassl-3788	42	1	numerous	numerous	ADJ
hassl-3788	42	2	studies	study	NOUN
hassl-3788	42	3	in	in	ADP
hassl-3788	42	4	the	the	DET
hassl-3788	42	5	literature	literature	NOUN
hassl-3788	42	6	have	have	AUX
hassl-3788	42	7	examined	examine	VERB
hassl-3788	42	8	various	various	ADJ
hassl-3788	42	9	factors	factor	NOUN
hassl-3788	42	10	influencing	influence	VERB
hassl-3788	42	11	arl	arl	PROPN
hassl-3788	42	12	,	,	PUNCT
hassl-3788	42	13	including	include	VERB
hassl-3788	42	14	the	the	DET
hassl-3788	42	15	characteristics	characteristic	NOUN
hassl-3788	42	16	of	of	ADP
hassl-3788	42	17	auditors	auditor	NOUN
hassl-3788	42	18	(	(	PUNCT
hassl-3788	42	19	bamber	bamber	NOUN
hassl-3788	42	20	,	,	PUNCT
hassl-3788	42	21	bamber	bamber	PROPN
hassl-3788	42	22	,	,	PUNCT
hassl-3788	42	23	&	&	CCONJ
hassl-3788	42	24	schoderbek	schoderbek	PROPN
hassl-3788	42	25	,	,	PUNCT
hassl-3788	42	26	1993	1993	NUM
hassl-3788	42	27	;	;	PUNCT
hassl-3788	42	28	habib	habib	PROPN
hassl-3788	42	29	,	,	PUNCT
hassl-3788	42	30	bhuiyan	bhuiyan	PROPN
hassl-3788	42	31	,	,	PUNCT
hassl-3788	42	32	huang	huang	PROPN
hassl-3788	42	33	,	,	PUNCT
hassl-3788	42	34	&	&	CCONJ
hassl-3788	42	35	miah	miah	PROPN
hassl-3788	42	36	,	,	PUNCT
hassl-3788	42	37	2019	2019	NUM
hassl-3788	42	38	)	)	PUNCT
hassl-3788	42	39	firm	firm	ADJ
hassl-3788	42	40	characteristics	characteristic	NOUN
hassl-3788	42	41	(	(	PUNCT
hassl-3788	42	42	courtis	courtis	NOUN
hassl-3788	42	43	,	,	PUNCT
hassl-3788	42	44	1976	1976	NUM
hassl-3788	42	45	;	;	PUNCT
hassl-3788	42	46	davies	davy	NOUN
hassl-3788	42	47	&	&	CCONJ
hassl-3788	42	48	whittred	whittre	VERB
hassl-3788	42	49	,	,	PUNCT
hassl-3788	42	50	1980	1980	NUM
hassl-3788	42	51	)	)	PUNCT
hassl-3788	42	52	and	and	CCONJ
hassl-3788	42	53	corporate	corporate	ADJ
hassl-3788	42	54	governance	governance	NOUN
hassl-3788	42	55	(	(	PUNCT
hassl-3788	42	56	abdelsalam	abdelsalam	PROPN
hassl-3788	42	57	&	&	CCONJ
hassl-3788	42	58	street	street	PROPN
hassl-3788	42	59	,	,	PUNCT
hassl-3788	42	60	2007	2007	NUM
hassl-3788	42	61	;	;	PUNCT
hassl-3788	42	62	nelson	nelson	PROPN
hassl-3788	42	63	&	&	CCONJ
hassl-3788	42	64	shukeri	shukeri	PROPN
hassl-3788	42	65	,	,	PUNCT
hassl-3788	42	66	2011	2011	NUM
hassl-3788	42	67	)	)	PUNCT
hassl-3788	42	68	.	.	PUNCT
hassl-3788	43	1	the	the	DET
hassl-3788	43	2	aforementioned	aforementioned	ADJ
hassl-3788	43	3	research	research	NOUN
hassl-3788	43	4	has	have	AUX
hassl-3788	43	5	identified	identify	VERB
hassl-3788	43	6	a	a	DET
hassl-3788	43	7	substantial	substantial	ADJ
hassl-3788	43	8	association	association	NOUN
hassl-3788	43	9	between	between	ADP
hassl-3788	43	10	timeliness	timeliness	NOUN
hassl-3788	43	11	and	and	CCONJ
hassl-3788	43	12	factors	factor	NOUN
hassl-3788	43	13	such	such	ADJ
hassl-3788	43	14	as	as	ADP
hassl-3788	43	15	auditors	auditor	NOUN
hassl-3788	43	16	,	,	PUNCT
hassl-3788	43	17	corporate	corporate	ADJ
hassl-3788	43	18	governance	governance	NOUN
hassl-3788	43	19	,	,	PUNCT
hassl-3788	43	20	and	and	CCONJ
hassl-3788	43	21	business	business	NOUN
hassl-3788	43	22	characteristics	characteristic	NOUN
hassl-3788	43	23	.	.	PUNCT
hassl-3788	44	1	researchers	researcher	NOUN
hassl-3788	44	2	predict	predict	VERB
hassl-3788	44	3	that	that	SCONJ
hassl-3788	44	4	the	the	DET
hassl-3788	44	5	covid-19	covid-19	PROPN
hassl-3788	44	6	pandemic	pandemic	NOUN
hassl-3788	44	7	will	will	AUX
hassl-3788	44	8	affect	affect	VERB
hassl-3788	44	9	auditors	auditor	NOUN
hassl-3788	44	10	’	’	PART
hassl-3788	44	11	ability	ability	NOUN
hassl-3788	44	12	to	to	PART
hassl-3788	44	13	perform	perform	VERB
hassl-3788	44	14	audit	audit	NOUN
hassl-3788	44	15	engagements	engagement	NOUN
hassl-3788	44	16	and	and	CCONJ
hassl-3788	44	17	impact	impact	VERB
hassl-3788	44	18	the	the	DET
hassl-3788	44	19	firm	firm	NOUN
hassl-3788	44	20	’s	’s	PART
hassl-3788	44	21	overall	overall	ADJ
hassl-3788	44	22	environment	environment	NOUN
hassl-3788	44	23	in	in	ADP
hassl-3788	44	24	different	different	ADJ
hassl-3788	44	25	ways	way	NOUN
hassl-3788	44	26	.	.	PUNCT
hassl-3788	45	1	these	these	PRON
hassl-3788	45	2	include	include	VERB
hassl-3788	45	3	alterations	alteration	NOUN
hassl-3788	45	4	in	in	ADP
hassl-3788	45	5	information	information	NOUN
hassl-3788	45	6	retrieval	retrieval	NOUN
hassl-3788	45	7	and	and	CCONJ
hassl-3788	45	8	internal	internal	ADJ
hassl-3788	45	9	control	control	NOUN
hassl-3788	45	10	procedures	procedure	NOUN
hassl-3788	45	11	pertaining	pertain	VERB
hassl-3788	45	12	to	to	ADP
hassl-3788	45	13	the	the	DET
hassl-3788	45	14	generation	generation	NOUN
hassl-3788	45	15	of	of	ADP
hassl-3788	45	16	financial	financial	ADJ
hassl-3788	45	17	information	information	NOUN
hassl-3788	45	18	(	(	PUNCT
hassl-3788	45	19	deana	deana	PROPN
hassl-3788	45	20	&	&	CCONJ
hassl-3788	45	21	tracy	tracy	PROPN
hassl-3788	45	22	,	,	PUNCT
hassl-3788	45	23	2020	2020	NUM
hassl-3788	45	24	;	;	PUNCT
hassl-3788	45	25	dohrer	dohrer	PROPN
hassl-3788	45	26	&	&	CCONJ
hassl-3788	45	27	mayes	mayes	PROPN
hassl-3788	45	28	,	,	PUNCT
hassl-3788	45	29	2020	2020	NUM
hassl-3788	45	30	;	;	PUNCT
hassl-3788	45	31	ravi	ravi	NOUN
hassl-3788	45	32	,	,	PUNCT
hassl-3788	45	33	2020	2020	NUM
hassl-3788	45	34	)	)	PUNCT
hassl-3788	45	35	.	.	PUNCT
hassl-3788	46	1	this	this	DET
hassl-3788	46	2	observation	observation	NOUN
hassl-3788	46	3	suggests	suggest	VERB
hassl-3788	46	4	that	that	SCONJ
hassl-3788	46	5	the	the	DET
hassl-3788	46	6	covid-19	covid-19	PROPN
hassl-3788	46	7	epidemic	epidemic	NOUN
hassl-3788	46	8	has	have	VERB
hassl-3788	46	9	the	the	DET
hassl-3788	46	10	potential	potential	NOUN
hassl-3788	46	11	to	to	PART
hassl-3788	46	12	exacerbate	exacerbate	VERB
hassl-3788	46	13	the	the	DET
hassl-3788	46	14	promptness	promptness	NOUN
hassl-3788	46	15	of	of	ADP
hassl-3788	46	16	audit	audit	NOUN
hassl-3788	46	17	reports	report	NOUN
hassl-3788	46	18	.	.	PUNCT
hassl-3788	47	1	haga	haga	NOUN
hassl-3788	47	2	and	and	CCONJ
hassl-3788	47	3	ittonen	ittonen	NOUN
hassl-3788	47	4	(	(	PUNCT
hassl-3788	47	5	2021	2021	NUM
hassl-3788	47	6	)	)	PUNCT
hassl-3788	47	7	conducted	conduct	VERB
hassl-3788	47	8	a	a	DET
hassl-3788	47	9	recent	recent	ADJ
hassl-3788	47	10	study	study	NOUN
hassl-3788	47	11	examining	examine	VERB
hassl-3788	47	12	the	the	DET
hassl-3788	47	13	impact	impact	NOUN
hassl-3788	47	14	of	of	ADP
hassl-3788	47	15	organizational	organizational	ADJ
hassl-3788	47	16	resilience	resilience	NOUN
hassl-3788	47	17	of	of	ADP
hassl-3788	47	18	audit	audit	NOUN
hassl-3788	47	19	companies	company	NOUN
hassl-3788	47	20	on	on	ADP
hassl-3788	47	21	the	the	DET
hassl-3788	47	22	occurrence	occurrence	NOUN
hassl-3788	47	23	of	of	ADP
hassl-3788	47	24	audit	audit	NOUN
hassl-3788	47	25	report	report	NOUN
hassl-3788	47	26	lag	lag	VERB
hassl-3788	47	27	during	during	ADP
hassl-3788	47	28	the	the	DET
hassl-3788	47	29	covid-19	covid-19	PROPN
hassl-3788	47	30	pandemic	pandemic	NOUN
hassl-3788	47	31	.	.	PUNCT
hassl-3788	48	1	the	the	DET
hassl-3788	48	2	findings	finding	NOUN
hassl-3788	48	3	indicate	indicate	VERB
hassl-3788	48	4	that	that	SCONJ
hassl-3788	48	5	companies	company	NOUN
hassl-3788	48	6	subjected	subject	VERB
hassl-3788	48	7	to	to	ADP
hassl-3788	48	8	audits	audits	NOUN
hassl-3788	48	9	conducted	conduct	VERB
hassl-3788	48	10	by	by	ADP
hassl-3788	48	11	prominent	prominent	ADJ
hassl-3788	48	12	and	and	CCONJ
hassl-3788	48	13	industry	industry	NOUN
hassl-3788	48	14	-	-	PUNCT
hassl-3788	48	15	specific	specific	ADJ
hassl-3788	48	16	auditors	auditor	NOUN
hassl-3788	48	17	tend	tend	VERB
hassl-3788	48	18	to	to	PART
hassl-3788	48	19	submit	submit	VERB
hassl-3788	48	20	their	their	PRON
hassl-3788	48	21	audit	audit	NOUN
hassl-3788	48	22	reports	report	NOUN
hassl-3788	48	23	at	at	ADP
hassl-3788	48	24	an	an	DET
hassl-3788	48	25	earlier	early	ADJ
hassl-3788	48	26	stage	stage	NOUN
hassl-3788	48	27	compared	compare	VERB
hassl-3788	48	28	to	to	ADP
hassl-3788	48	29	other	other	ADJ
hassl-3788	48	30	firms	firm	NOUN
hassl-3788	48	31	.	.	PUNCT
hassl-3788	49	1	haga	haga	NOUN
hassl-3788	49	2	and	and	CCONJ
hassl-3788	49	3	ittonen	ittonen	NOUN
hassl-3788	49	4	(	(	PUNCT
hassl-3788	49	5	2021	2021	NUM
hassl-3788	49	6	)	)	PUNCT
hassl-3788	49	7	study	study	NOUN
hassl-3788	49	8	,	,	PUNCT
hassl-3788	49	9	albeit	albeit	SCONJ
hassl-3788	49	10	innovative	innovative	ADJ
hassl-3788	49	11	,	,	PUNCT
hassl-3788	49	12	did	do	AUX
hassl-3788	49	13	not	not	PART
hassl-3788	49	14	specifically	specifically	ADV
hassl-3788	49	15	examine	examine	VERB
hassl-3788	49	16	the	the	DET
hassl-3788	49	17	impact	impact	NOUN
hassl-3788	49	18	of	of	ADP
hassl-3788	49	19	the	the	DET
hassl-3788	49	20	covid-19	covid-19	PROPN
hassl-3788	49	21	pandemic	pandemic	NOUN
hassl-3788	49	22	on	on	ADP
hassl-3788	49	23	audit	audit	NOUN
hassl-3788	49	24	delays	delay	NOUN
hassl-3788	49	25	.	.	PUNCT
hassl-3788	50	1	hence	hence	ADV
hassl-3788	50	2	,	,	PUNCT
hassl-3788	50	3	we	we	PRON
hassl-3788	50	4	contend	contend	VERB
hassl-3788	50	5	that	that	SCONJ
hassl-3788	50	6	our	our	PRON
hassl-3788	50	7	work	work	NOUN
hassl-3788	50	8	represents	represent	VERB
hassl-3788	50	9	the	the	DET
hassl-3788	50	10	inaugural	inaugural	ADJ
hassl-3788	50	11	endeavor	endeavor	NOUN
hassl-3788	50	12	to	to	PART
hassl-3788	50	13	investigate	investigate	VERB
hassl-3788	50	14	this	this	DET
hassl-3788	50	15	correlation	correlation	NOUN
hassl-3788	50	16	.	.	PUNCT
hassl-3788	51	1	the	the	DET
hassl-3788	51	2	economy	economy	NOUN
hassl-3788	51	3	and	and	CCONJ
hassl-3788	51	4	financial	financial	ADJ
hassl-3788	51	5	market	market	NOUN
hassl-3788	51	6	have	have	AUX
hassl-3788	51	7	been	be	AUX
hassl-3788	51	8	significantly	significantly	ADV
hassl-3788	51	9	affected	affect	VERB
hassl-3788	51	10	by	by	ADP
hassl-3788	51	11	the	the	DET
hassl-3788	51	12	covid-19	covid-19	PROPN
hassl-3788	51	13	epidemic	epidemic	NOUN
hassl-3788	51	14	.	.	PUNCT
hassl-3788	52	1	in	in	ADP
hassl-3788	52	2	a	a	DET
hassl-3788	52	3	recent	recent	ADJ
hassl-3788	52	4	study	study	NOUN
hassl-3788	52	5	conducted	conduct	VERB
hassl-3788	52	6	by	by	ADP
hassl-3788	52	7	alkebsee	alkebsee	NOUN
hassl-3788	52	8	,	,	PUNCT
hassl-3788	52	9	azibi	azibi	ADV
hassl-3788	52	10	,	,	PUNCT
hassl-3788	52	11	koutoupis	koutoupis	ADJ
hassl-3788	52	12	,	,	PUNCT
hassl-3788	52	13	and	and	CCONJ
hassl-3788	52	14	dimitriou	dimitriou	NOUN
hassl-3788	52	15	(	(	PUNCT
hassl-3788	52	16	2023	2023	NUM
hassl-3788	52	17	)	)	PUNCT
hassl-3788	52	18	it	it	PRON
hassl-3788	52	19	was	be	AUX
hassl-3788	52	20	observed	observe	VERB
hassl-3788	52	21	that	that	SCONJ
hassl-3788	52	22	audit	audit	NOUN
hassl-3788	52	23	fees	fee	NOUN
hassl-3788	52	24	experienced	experience	VERB
hassl-3788	52	25	a	a	DET
hassl-3788	52	26	decline	decline	NOUN
hassl-3788	52	27	amidst	amidst	ADP
hassl-3788	52	28	the	the	DET
hassl-3788	52	29	covid-19	covid-19	PROPN
hassl-3788	52	30	pandemic	pandemic	NOUN
hassl-3788	52	31	.	.	PUNCT
hassl-3788	53	1	the	the	DET
hassl-3788	53	2	researchers	researcher	NOUN
hassl-3788	53	3	attributed	attribute	VERB
hassl-3788	53	4	this	this	DET
hassl-3788	53	5	reduction	reduction	NOUN
hassl-3788	53	6	to	to	ADP
hassl-3788	53	7	a	a	DET
hassl-3788	53	8	variety	variety	NOUN
hassl-3788	53	9	of	of	ADP
hassl-3788	53	10	factors	factor	NOUN
hassl-3788	53	11	.	.	PUNCT
hassl-3788	54	1	firstly	firstly	ADV
hassl-3788	54	2	,	,	PUNCT
hassl-3788	54	3	the	the	DET
hassl-3788	54	4	implementation	implementation	NOUN
hassl-3788	54	5	of	of	ADP
hassl-3788	54	6	social	social	ADJ
hassl-3788	54	7	distancing	distancing	NOUN
hassl-3788	54	8	measures	measure	NOUN
hassl-3788	54	9	and	and	CCONJ
hassl-3788	54	10	travel	travel	NOUN
hassl-3788	54	11	restrictions	restriction	NOUN
hassl-3788	54	12	in	in	ADP
hassl-3788	54	13	various	various	ADJ
hassl-3788	54	14	contexts	context	NOUN
hassl-3788	54	15	during	during	ADP
hassl-3788	54	16	the	the	DET
hassl-3788	54	17	pandemic	pandemic	NOUN
hassl-3788	54	18	led	lead	VERB
hassl-3788	54	19	to	to	ADP
hassl-3788	54	20	the	the	DET
hassl-3788	54	21	adoption	adoption	NOUN
hassl-3788	54	22	of	of	ADP
hassl-3788	54	23	remote	remote	ADJ
hassl-3788	54	24	work	work	NOUN
hassl-3788	54	25	and	and	CCONJ
hassl-3788	54	26	social	social	ADJ
hassl-3788	54	27	distancing	distancing	NOUN
hassl-3788	54	28	as	as	ADP
hassl-3788	54	29	the	the	DET
hassl-3788	54	30	prevailing	prevail	VERB
hassl-3788	54	31	norm	norm	NOUN
hassl-3788	54	32	.	.	PUNCT
hassl-3788	55	1	consequently	consequently	ADV
hassl-3788	55	2	,	,	PUNCT
hassl-3788	55	3	auditors	auditor	NOUN
hassl-3788	55	4	found	find	VERB
hassl-3788	55	5	that	that	SCONJ
hassl-3788	55	6	this	this	DET
hassl-3788	55	7	shift	shift	NOUN
hassl-3788	55	8	resulted	result	VERB
hassl-3788	55	9	in	in	ADP
hassl-3788	55	10	increased	increase	VERB
hassl-3788	55	11	effort	effort	NOUN
hassl-3788	55	12	and	and	CCONJ
hassl-3788	55	13	working	working	NOUN
hassl-3788	55	14	hours	hour	NOUN
hassl-3788	55	15	.	.	PUNCT
hassl-3788	56	1	this	this	DET
hassl-3788	56	2	case	case	NOUN
hassl-3788	56	3	simplifies	simplify	VERB
hassl-3788	56	4	audit	audit	NOUN
hassl-3788	56	5	procedures	procedure	NOUN
hassl-3788	56	6	by	by	ADP
hassl-3788	56	7	eliminating	eliminate	VERB
hassl-3788	56	8	the	the	DET
hassl-3788	56	9	need	need	NOUN
hassl-3788	56	10	for	for	SCONJ
hassl-3788	56	11	auditors	auditor	NOUN
hassl-3788	56	12	to	to	PART
hassl-3788	56	13	physically	physically	ADV
hassl-3788	56	14	inspect	inspect	VERB
hassl-3788	56	15	assets	asset	NOUN
hassl-3788	56	16	,	,	PUNCT
hassl-3788	56	17	leading	lead	VERB
hassl-3788	56	18	to	to	ADP
hassl-3788	56	19	reduced	reduce	VERB
hassl-3788	56	20	audit	audit	NOUN
hassl-3788	56	21	fees	fee	NOUN
hassl-3788	56	22	.	.	PUNCT
hassl-3788	57	1	financial	financial	ADJ
hassl-3788	57	2	market	market	NOUN
hassl-3788	57	3	authorities	authority	NOUN
hassl-3788	57	4	and	and	CCONJ
hassl-3788	57	5	international	international	ADJ
hassl-3788	57	6	standards	standard	NOUN
hassl-3788	57	7	mandate	mandate	VERB
hassl-3788	57	8	the	the	DET
hassl-3788	57	9	establishment	establishment	NOUN
hassl-3788	57	10	of	of	ADP
hassl-3788	57	11	a	a	DET
hassl-3788	57	12	specific	specific	ADJ
hassl-3788	57	13	requirement	requirement	NOUN
hassl-3788	57	14	pertaining	pertain	VERB
hassl-3788	57	15	to	to	ADP
hassl-3788	57	16	corporate	corporate	ADJ
hassl-3788	57	17	disclosure	disclosure	NOUN
hassl-3788	57	18	and	and	CCONJ
hassl-3788	57	19	the	the	DET
hassl-3788	57	20	audit	audit	NOUN
hassl-3788	57	21	process	process	NOUN
hassl-3788	57	22	.	.	PUNCT
hassl-3788	58	1	these	these	DET
hassl-3788	58	2	regulatory	regulatory	ADJ
hassl-3788	58	3	bodies	body	NOUN
hassl-3788	58	4	have	have	AUX
hassl-3788	58	5	released	release	VERB
hassl-3788	58	6	updated	update	VERB
hassl-3788	58	7	recommendations	recommendation	NOUN
hassl-3788	58	8	about	about	ADP
hassl-3788	58	9	the	the	DET
hassl-3788	58	10	factors	factor	NOUN
hassl-3788	58	11	that	that	SCONJ
hassl-3788	58	12	financial	financial	ADJ
hassl-3788	58	13	report	report	NOUN
hassl-3788	58	14	preparers	preparer	NOUN
hassl-3788	58	15	and	and	CCONJ
hassl-3788	58	16	auditors	auditor	NOUN
hassl-3788	58	17	should	should	AUX
hassl-3788	58	18	take	take	VERB
hassl-3788	58	19	into	into	ADP
hassl-3788	58	20	account	account	NOUN
hassl-3788	58	21	within	within	ADP
hassl-3788	58	22	the	the	DET
hassl-3788	58	23	ongoing	ongoing	ADJ
hassl-3788	58	24	epidemic	epidemic	NOUN
hassl-3788	58	25	.	.	PUNCT
hassl-3788	59	1	an	an	DET
hassl-3788	59	2	illustration	illustration	NOUN
hassl-3788	59	3	of	of	ADP
hassl-3788	59	4	this	this	PRON
hassl-3788	59	5	may	may	AUX
hassl-3788	59	6	be	be	AUX
hassl-3788	59	7	seen	see	VERB
hassl-3788	59	8	in	in	ADP
hassl-3788	59	9	the	the	DET
hassl-3788	59	10	division	division	NOUN
hassl-3788	59	11	of	of	ADP
hassl-3788	59	12	corporate	corporate	ADJ
hassl-3788	59	13	finance	finance	NOUN
hassl-3788	59	14	of	of	ADP
hassl-3788	59	15	the	the	DET
hassl-3788	59	16	securities	securities	PROPN
hassl-3788	59	17	exchange	exchange	PROPN
hassl-3788	59	18	commission	commission	PROPN
hassl-3788	59	19	in	in	ADP
hassl-3788	59	20	the	the	DET
hassl-3788	59	21	united	united	PROPN
hassl-3788	59	22	states	states	PROPN
hassl-3788	59	23	,	,	PUNCT
hassl-3788	59	24	which	which	PRON
hassl-3788	59	25	offers	offer	VERB
hassl-3788	59	26	further	further	ADJ
hassl-3788	59	27	perspectives	perspective	NOUN
hassl-3788	59	28	on	on	ADP
hassl-3788	59	29	the	the	DET
hassl-3788	59	30	operational	operational	ADJ
hassl-3788	59	31	aspects	aspect	NOUN
hassl-3788	59	32	of	of	ADP
hassl-3788	59	33	companies	company	NOUN
hassl-3788	59	34	in	in	ADP
hassl-3788	59	35	relation	relation	NOUN
hassl-3788	59	36	to	to	ADP
hassl-3788	59	37	the	the	DET
hassl-3788	59	38	covid-19	covid-19	PROPN
hassl-3788	59	39	pandemic	pandemic	NOUN
hassl-3788	59	40	.	.	PUNCT
hassl-3788	60	1	the	the	DET
hassl-3788	60	2	securities	securities	PROPN
hassl-3788	60	3	and	and	CCONJ
hassl-3788	60	4	exchange	exchange	PROPN
hassl-3788	60	5	commission	commission	PROPN
hassl-3788	60	6	(	(	PUNCT
hassl-3788	60	7	sec	sec	PROPN
hassl-3788	60	8	)	)	PUNCT
hassl-3788	60	9	has	have	AUX
hassl-3788	60	10	issued	issue	VERB
hassl-3788	60	11	an	an	DET
hassl-3788	60	12	order	order	NOUN
hassl-3788	60	13	to	to	PART
hassl-3788	60	14	extend	extend	VERB
hassl-3788	60	15	the	the	DET
hassl-3788	60	16	deadline	deadline	NOUN
hassl-3788	60	17	for	for	SCONJ
hassl-3788	60	18	larger	large	ADJ
hassl-3788	60	19	broker	broker	NOUN
hassl-3788	60	20	dealers	dealer	NOUN
hassl-3788	60	21	to	to	PART
hassl-3788	60	22	file	file	VERB
hassl-3788	60	23	their	their	PRON
hassl-3788	60	24	annual	annual	ADJ
hassl-3788	60	25	reports	report	NOUN
hassl-3788	60	26	(	(	PUNCT
hassl-3788	60	27	release	release	VERB
hassl-3788	60	28	no	no	NOUN
hassl-3788	60	29	.	.	NOUN
hassl-3788	60	30	34	34	NUM
hassl-3788	60	31	-	-	SYM
hassl-3788	60	32	91128	91128	NUM
hassl-3788	60	33	;	;	PUNCT
hassl-3788	60	34	sec	sec	PROPN
hassl-3788	60	35	)	)	PUNCT
hassl-3788	60	36	.	.	PUNCT
hassl-3788	61	1	in	in	ADP
hassl-3788	61	2	europe	europe	PROPN
hassl-3788	61	3	,	,	PUNCT
hassl-3788	61	4	the	the	DET
hassl-3788	61	5	council	council	NOUN
hassl-3788	61	6	of	of	ADP
hassl-3788	61	7	the	the	DET
hassl-3788	61	8	european	european	PROPN
hassl-3788	61	9	union	union	PROPN
hassl-3788	61	10	declared	declare	VERB
hassl-3788	61	11	an	an	DET
hassl-3788	61	12	emergency	emergency	NOUN
hassl-3788	61	13	crisis	crisis	NOUN
hassl-3788	61	14	and	and	CCONJ
hassl-3788	61	15	extended	extend	VERB
hassl-3788	61	16	the	the	DET
hassl-3788	61	17	period	period	NOUN
hassl-3788	61	18	of	of	ADP
hassl-3788	61	19	legal	legal	ADJ
hassl-3788	61	20	documentation	documentation	NOUN
hassl-3788	61	21	(	(	PUNCT
hassl-3788	61	22	annual	annual	ADJ
hassl-3788	61	23	report	report	NOUN
hassl-3788	61	24	and	and	CCONJ
hassl-3788	61	25	dac	dac	NOUN
hassl-3788	61	26	6	6	NUM
hassl-3788	61	27	)	)	PUNCT
hassl-3788	61	28	.	.	PUNCT
hassl-3788	62	1	most	most	ADJ
hassl-3788	62	2	european	european	PROPN
hassl-3788	62	3	union	union	PROPN
hassl-3788	62	4	states	state	NOUN
hassl-3788	62	5	opted	opt	VERB
hassl-3788	62	6	for	for	ADP
hassl-3788	62	7	the	the	DET
hassl-3788	62	8	six	six	NUM
hassl-3788	62	9	-	-	PUNCT
hassl-3788	62	10	month	month	NOUN
hassl-3788	62	11	deferral	deferral	NOUN
hassl-3788	62	12	of	of	ADP
hassl-3788	62	13	reporting	report	VERB
hassl-3788	62	14	deadlines	deadline	NOUN
hassl-3788	62	15	.	.	PUNCT
hassl-3788	63	1	germany	germany	PROPN
hassl-3788	63	2	and	and	CCONJ
hassl-3788	63	3	finland	finland	PROPN
hassl-3788	63	4	did	do	AUX
hassl-3788	63	5	not	not	PART
hassl-3788	63	6	extend	extend	VERB
hassl-3788	63	7	the	the	DET
hassl-3788	63	8	deadlines	deadline	NOUN
hassl-3788	63	9	.	.	PUNCT
hassl-3788	64	1	in	in	ADP
hassl-3788	64	2	estonia	estonia	PROPN
hassl-3788	64	3	,	,	PUNCT
hassl-3788	64	4	as	as	ADP
hassl-3788	64	5	a	a	DET
hassl-3788	64	6	result	result	NOUN
hassl-3788	64	7	of	of	ADP
hassl-3788	64	8	the	the	DET
hassl-3788	64	9	covid-19	covid-19	PROPN
hassl-3788	64	10	pandemic	pandemic	NOUN
hassl-3788	64	11	,	,	PUNCT
hassl-3788	64	12	the	the	DET
hassl-3788	64	13	deadline	deadline	NOUN
hassl-3788	64	14	for	for	ADP
hassl-3788	64	15	submission	submission	NOUN
hassl-3788	64	16	of	of	ADP
hassl-3788	64	17	the	the	DET
hassl-3788	64	18	annual	annual	ADJ
hassl-3788	64	19	report	report	NOUN
hassl-3788	64	20	was	be	AUX
hassl-3788	64	21	reported	report	VERB
hassl-3788	64	22	(	(	PUNCT
hassl-3788	64	23	small	small	ADJ
hassl-3788	64	24	companies	company	NOUN
hassl-3788	64	25	by	by	ADP
hassl-3788	64	26	july	july	PROPN
hassl-3788	64	27	31	31	NUM
hassl-3788	64	28	,	,	PUNCT
hassl-3788	64	29	2021	2021	NUM
hassl-3788	64	30	,	,	PUNCT
hassl-3788	64	31	humanities	humanity	NOUN
hassl-3788	64	32	and	and	CCONJ
hassl-3788	64	33	social	social	ADJ
hassl-3788	64	34	sciences	science	NOUN
hassl-3788	64	35	letters	letter	NOUN
hassl-3788	64	36	,	,	PUNCT
hassl-3788	64	37	2024	2024	NUM
hassl-3788	64	38	,	,	PUNCT
hassl-3788	64	39	12(3	12(3	NUM
hassl-3788	64	40	):	):	PUNCT
hassl-3788	64	41	443	443	NUM
hassl-3788	64	42	-	-	SYM
hassl-3788	64	43	460	460	NUM
hassl-3788	64	44	445	445	NUM
hassl-3788	64	45	©	©	ADP
hassl-3788	64	46	2024	2024	NUM
hassl-3788	64	47	conscientia	conscientia	PROPN
hassl-3788	64	48	beam	beam	PROPN
hassl-3788	64	49	.	.	PUNCT
hassl-3788	65	1	all	all	DET
hassl-3788	65	2	rights	right	NOUN
hassl-3788	65	3	reserved	reserve	VERB
hassl-3788	65	4	.	.	PUNCT
hassl-3788	66	1	medium	medium	ADJ
hassl-3788	66	2	-	-	PUNCT
hassl-3788	66	3	sized	sized	ADJ
hassl-3788	66	4	,	,	PUNCT
hassl-3788	66	5	large	large	ADJ
hassl-3788	66	6	,	,	PUNCT
hassl-3788	66	7	and	and	CCONJ
hassl-3788	66	8	group	group	NOUN
hassl-3788	66	9	comprised	comprise	VERB
hassl-3788	66	10	by	by	ADP
hassl-3788	66	11	october	october	PROPN
hassl-3788	66	12	31	31	NUM
hassl-3788	66	13	,	,	PUNCT
hassl-3788	66	14	2021	2021	NUM
hassl-3788	66	15	)	)	PUNCT
hassl-3788	66	16	.	.	PUNCT
hassl-3788	67	1	in	in	ADP
hassl-3788	67	2	luxemburg	luxemburg	PROPN
hassl-3788	67	3	,	,	PUNCT
hassl-3788	67	4	the	the	DET
hassl-3788	67	5	government	government	NOUN
hassl-3788	67	6	has	have	AUX
hassl-3788	67	7	extended	extend	VERB
hassl-3788	67	8	certain	certain	ADJ
hassl-3788	67	9	deadlines	deadline	NOUN
hassl-3788	67	10	under	under	ADP
hassl-3788	67	11	the	the	DET
hassl-3788	67	12	general	general	ADJ
hassl-3788	67	13	extension	extension	NOUN
hassl-3788	67	14	law	law	NOUN
hassl-3788	67	15	.	.	PUNCT
hassl-3788	68	1	the	the	DET
hassl-3788	68	2	annual	annual	ADJ
hassl-3788	68	3	report	report	NOUN
hassl-3788	68	4	submission	submission	NOUN
hassl-3788	68	5	is	be	AUX
hassl-3788	68	6	concerned	concern	VERB
hassl-3788	68	7	with	with	ADP
hassl-3788	68	8	this	this	DET
hassl-3788	68	9	extension	extension	NOUN
hassl-3788	68	10	.	.	PUNCT
hassl-3788	69	1	in	in	ADP
hassl-3788	69	2	the	the	DET
hassl-3788	69	3	uk	uk	PROPN
hassl-3788	69	4	,	,	PUNCT
hassl-3788	69	5	the	the	DET
hassl-3788	69	6	financial	financial	ADJ
hassl-3788	69	7	reporting	reporting	NOUN
hassl-3788	69	8	council	council	PROPN
hassl-3788	69	9	(	(	PUNCT
hassl-3788	69	10	frc	frc	PROPN
hassl-3788	69	11	)	)	PUNCT
hassl-3788	69	12	and	and	CCONJ
hassl-3788	69	13	financial	financial	ADJ
hassl-3788	69	14	conduct	conduct	NOUN
hassl-3788	69	15	authority	authority	NOUN
hassl-3788	69	16	(	(	PUNCT
hassl-3788	69	17	fca	fca	PROPN
hassl-3788	69	18	)	)	PUNCT
hassl-3788	69	19	jointly	jointly	ADV
hassl-3788	69	20	published	publish	VERB
hassl-3788	69	21	a	a	DET
hassl-3788	69	22	statement	statement	NOUN
hassl-3788	69	23	on	on	ADP
hassl-3788	69	24	the	the	DET
hassl-3788	69	25	specific	specific	ADJ
hassl-3788	69	26	measures	measure	NOUN
hassl-3788	69	27	related	relate	VERB
hassl-3788	69	28	to	to	ADP
hassl-3788	69	29	financial	financial	ADJ
hassl-3788	69	30	reporting	reporting	NOUN
hassl-3788	69	31	during	during	ADP
hassl-3788	69	32	the	the	DET
hassl-3788	69	33	covid-19	covid-19	PROPN
hassl-3788	69	34	crisis	crisis	NOUN
hassl-3788	69	35	.	.	PUNCT
hassl-3788	70	1	according	accord	VERB
hassl-3788	70	2	to	to	ADP
hassl-3788	70	3	this	this	DET
hassl-3788	70	4	statement	statement	NOUN
hassl-3788	70	5	,	,	PUNCT
hassl-3788	70	6	the	the	DET
hassl-3788	70	7	authority	authority	NOUN
hassl-3788	70	8	granted	grant	VERB
hassl-3788	70	9	some	some	DET
hassl-3788	70	10	flexibility	flexibility	NOUN
hassl-3788	70	11	regarding	regard	VERB
hassl-3788	70	12	filing	file	VERB
hassl-3788	70	13	financial	financial	ADJ
hassl-3788	70	14	reports	report	NOUN
hassl-3788	70	15	and	and	CCONJ
hassl-3788	70	16	provided	provide	VERB
hassl-3788	70	17	an	an	DET
hassl-3788	70	18	additional	additional	ADJ
hassl-3788	70	19	two	two	NUM
hassl-3788	70	20	months	month	NOUN
hassl-3788	70	21	for	for	ADP
hassl-3788	70	22	the	the	DET
hassl-3788	70	23	annual	annual	ADJ
hassl-3788	70	24	report	report	NOUN
hassl-3788	70	25	(	(	PUNCT
hassl-3788	70	26	i.e.	i.e.	X
hassl-3788	70	27	,	,	PUNCT
hassl-3788	70	28	they	they	PRON
hassl-3788	70	29	extended	extend	VERB
hassl-3788	70	30	the	the	DET
hassl-3788	70	31	time	time	NOUN
hassl-3788	70	32	for	for	ADP
hassl-3788	70	33	launching	launch	VERB
hassl-3788	70	34	financial	financial	ADJ
hassl-3788	70	35	reports	report	NOUN
hassl-3788	70	36	to	to	ADP
hassl-3788	70	37	six	six	NUM
hassl-3788	70	38	months	month	NOUN
hassl-3788	70	39	rather	rather	ADV
hassl-3788	70	40	than	than	ADP
hassl-3788	70	41	four	four	NUM
hassl-3788	70	42	)	)	PUNCT
hassl-3788	70	43	and	and	CCONJ
hassl-3788	70	44	only	only	ADV
hassl-3788	70	45	one	one	NUM
hassl-3788	70	46	month	month	NOUN
hassl-3788	70	47	for	for	ADP
hassl-3788	70	48	the	the	DET
hassl-3788	70	49	semester	semester	NOUN
hassl-3788	70	50	annual	annual	ADJ
hassl-3788	70	51	report	report	NOUN
hassl-3788	70	52	(	(	PUNCT
hassl-3788	70	53	i.e.	i.e.	X
hassl-3788	70	54	,	,	PUNCT
hassl-3788	70	55	within	within	ADP
hassl-3788	70	56	4	4	NUM
hassl-3788	70	57	rather	rather	ADV
hassl-3788	70	58	than	than	ADP
hassl-3788	70	59	three	three	NUM
hassl-3788	70	60	months	month	NOUN
hassl-3788	70	61	of	of	ADP
hassl-3788	70	62	the	the	DET
hassl-3788	70	63	financial	financial	ADJ
hassl-3788	70	64	half	half	ADJ
hassl-3788	70	65	-	-	PUNCT
hassl-3788	70	66	year	year	NOUN
hassl-3788	70	67	end	end	NOUN
hassl-3788	70	68	date	date	NOUN
hassl-3788	70	69	)	)	PUNCT
hassl-3788	70	70	.	.	PUNCT
hassl-3788	71	1	in	in	ADP
hassl-3788	71	2	australia	australia	PROPN
hassl-3788	71	3	,	,	PUNCT
hassl-3788	71	4	the	the	DET
hassl-3788	71	5	australian	australian	ADJ
hassl-3788	71	6	securities	security	NOUN
hassl-3788	71	7	and	and	CCONJ
hassl-3788	71	8	investment	investment	NOUN
hassl-3788	71	9	commission	commission	NOUN
hassl-3788	71	10	(	(	PUNCT
hassl-3788	71	11	asic	asic	PROPN
hassl-3788	71	12	)	)	PUNCT
hassl-3788	71	13	extends	extend	VERB
hassl-3788	71	14	the	the	DET
hassl-3788	71	15	deadline	deadline	NOUN
hassl-3788	71	16	for	for	ADP
hassl-3788	71	17	listed	list	VERB
hassl-3788	71	18	and	and	CCONJ
hassl-3788	71	19	unlisted	unlisted	ADJ
hassl-3788	71	20	entities	entity	NOUN
hassl-3788	71	21	by	by	ADP
hassl-3788	71	22	one	one	NUM
hassl-3788	71	23	month	month	NOUN
hassl-3788	71	24	under	under	ADP
hassl-3788	71	25	the	the	DET
hassl-3788	71	26	requirements	requirement	NOUN
hassl-3788	71	27	of	of	ADP
hassl-3788	71	28	chapters	chapter	NOUN
hassl-3788	71	29	2	2	NUM
hassl-3788	71	30	m	m	NOUN
hassl-3788	71	31	and	and	CCONJ
hassl-3788	71	32	7	7	NUM
hassl-3788	71	33	of	of	ADP
hassl-3788	71	34	the	the	DET
hassl-3788	71	35	corporation	corporation	NOUN
hassl-3788	71	36	act	act	PROPN
hassl-3788	71	37	.	.	PUNCT
hassl-3788	72	1	in	in	ADP
hassl-3788	72	2	summary	summary	NOUN
hassl-3788	72	3	,	,	PUNCT
hassl-3788	72	4	such	such	DET
hassl-3788	72	5	an	an	DET
hassl-3788	72	6	extension	extension	NOUN
hassl-3788	72	7	during	during	ADP
hassl-3788	72	8	the	the	DET
hassl-3788	72	9	covid-19	covid-19	PROPN
hassl-3788	72	10	pandemic	pandemic	NOUN
hassl-3788	72	11	aims	aim	VERB
hassl-3788	72	12	to	to	PART
hassl-3788	72	13	assist	assist	VERB
hassl-3788	72	14	enterprises	enterprise	NOUN
hassl-3788	72	15	and	and	CCONJ
hassl-3788	72	16	auditors	auditor	NOUN
hassl-3788	72	17	whose	whose	DET
hassl-3788	72	18	reporting	reporting	NOUN
hassl-3788	72	19	process	process	NOUN
hassl-3788	72	20	takes	take	VERB
hassl-3788	72	21	additional	additional	ADJ
hassl-3788	72	22	time	time	NOUN
hassl-3788	72	23	because	because	SCONJ
hassl-3788	72	24	of	of	ADP
hassl-3788	72	25	the	the	DET
hassl-3788	72	26	lockdown	lockdown	NOUN
hassl-3788	72	27	and	and	CCONJ
hassl-3788	72	28	travel	travel	NOUN
hassl-3788	72	29	restrictions	restriction	NOUN
hassl-3788	72	30	between	between	ADP
hassl-3788	72	31	countries	country	NOUN
hassl-3788	72	32	.	.	PUNCT
hassl-3788	73	1	arl	arl	PROPN
hassl-3788	73	2	is	be	AUX
hassl-3788	73	3	the	the	DET
hassl-3788	73	4	time	time	NOUN
hassl-3788	73	5	between	between	ADP
hassl-3788	73	6	the	the	DET
hassl-3788	73	7	firm	firm	NOUN
hassl-3788	73	8	's	's	PART
hassl-3788	73	9	fiscal	fiscal	ADJ
hassl-3788	73	10	year	year	NOUN
hassl-3788	73	11	-	-	PUNCT
hassl-3788	73	12	end	end	NOUN
hassl-3788	73	13	and	and	CCONJ
hassl-3788	73	14	date	date	NOUN
hassl-3788	73	15	of	of	ADP
hassl-3788	73	16	the	the	DET
hassl-3788	73	17	auditor	auditor	NOUN
hassl-3788	73	18	's	's	PART
hassl-3788	73	19	signature	signature	NOUN
hassl-3788	73	20	on	on	ADP
hassl-3788	73	21	the	the	DET
hassl-3788	73	22	audit	audit	NOUN
hassl-3788	73	23	report	report	NOUN
hassl-3788	73	24	.	.	PUNCT
hassl-3788	74	1	audit	audit	NOUN
hassl-3788	74	2	reports	report	NOUN
hassl-3788	74	3	are	be	AUX
hassl-3788	74	4	more	more	ADV
hassl-3788	74	5	timely	timely	ADJ
hassl-3788	74	6	,	,	PUNCT
hassl-3788	74	7	which	which	PRON
hassl-3788	74	8	increases	increase	VERB
hassl-3788	74	9	the	the	DET
hassl-3788	74	10	usefulness	usefulness	NOUN
hassl-3788	74	11	of	of	ADP
hassl-3788	74	12	investor	investor	NOUN
hassl-3788	74	13	decisions	decision	NOUN
hassl-3788	74	14	.	.	PUNCT
hassl-3788	75	1	arl	arl	PROPN
hassl-3788	75	2	is	be	AUX
hassl-3788	75	3	a	a	DET
hassl-3788	75	4	function	function	NOUN
hassl-3788	75	5	of	of	ADP
hassl-3788	75	6	a	a	DET
hassl-3788	75	7	client	client	NOUN
hassl-3788	75	8	’s	’s	PART
hassl-3788	75	9	characteristics	characteristic	NOUN
hassl-3788	75	10	and	and	CCONJ
hassl-3788	75	11	business	business	NOUN
hassl-3788	75	12	risk	risk	NOUN
hassl-3788	75	13	.	.	PUNCT
hassl-3788	76	1	during	during	ADP
hassl-3788	76	2	the	the	DET
hassl-3788	76	3	covid-19	covid-19	PROPN
hassl-3788	76	4	pandemic	pandemic	NOUN
hassl-3788	76	5	,	,	PUNCT
hassl-3788	76	6	business	business	NOUN
hassl-3788	76	7	risk	risk	NOUN
hassl-3788	76	8	increased	increase	VERB
hassl-3788	76	9	;	;	PUNCT
hassl-3788	76	10	therefore	therefore	ADV
hassl-3788	76	11	,	,	PUNCT
hassl-3788	76	12	auditors	auditor	NOUN
hassl-3788	76	13	must	must	AUX
hassl-3788	76	14	consider	consider	VERB
hassl-3788	76	15	such	such	DET
hassl-3788	76	16	an	an	DET
hassl-3788	76	17	unexpected	unexpected	ADJ
hassl-3788	76	18	event	event	NOUN
hassl-3788	76	19	in	in	ADP
hassl-3788	76	20	the	the	DET
hassl-3788	76	21	timeliness	timeliness	NOUN
hassl-3788	76	22	of	of	ADP
hassl-3788	76	23	their	their	PRON
hassl-3788	76	24	reports	report	NOUN
hassl-3788	76	25	.	.	PUNCT
hassl-3788	77	1	ravi	ravi	NOUN
hassl-3788	77	2	(	(	PUNCT
hassl-3788	77	3	2020	2020	NUM
hassl-3788	77	4	)	)	PUNCT
hassl-3788	77	5	points	point	VERB
hassl-3788	77	6	out	out	ADP
hassl-3788	77	7	that	that	SCONJ
hassl-3788	77	8	auditors	auditor	NOUN
hassl-3788	77	9	should	should	AUX
hassl-3788	77	10	reconsider	reconsider	VERB
hassl-3788	77	11	the	the	DET
hassl-3788	77	12	risk	risk	NOUN
hassl-3788	77	13	of	of	ADP
hassl-3788	77	14	material	material	ADJ
hassl-3788	77	15	misstatements	misstatement	NOUN
hassl-3788	77	16	and	and	CCONJ
hassl-3788	77	17	detection	detection	NOUN
hassl-3788	77	18	during	during	ADP
hassl-3788	77	19	the	the	DET
hassl-3788	77	20	covid-19	covid-19	PROPN
hassl-3788	77	21	pandemic	pandemic	NOUN
hassl-3788	77	22	because	because	SCONJ
hassl-3788	77	23	of	of	ADP
hassl-3788	77	24	the	the	DET
hassl-3788	77	25	economic	economic	ADJ
hassl-3788	77	26	volatility	volatility	NOUN
hassl-3788	77	27	arising	arise	VERB
hassl-3788	77	28	from	from	ADP
hassl-3788	77	29	the	the	DET
hassl-3788	77	30	pandemic	pandemic	NOUN
hassl-3788	77	31	.	.	PUNCT
hassl-3788	78	1	this	this	PRON
hassl-3788	78	2	suggests	suggest	VERB
hassl-3788	78	3	that	that	SCONJ
hassl-3788	78	4	auditors	auditor	NOUN
hassl-3788	78	5	must	must	AUX
hassl-3788	78	6	be	be	AUX
hassl-3788	78	7	mindful	mindful	ADJ
hassl-3788	78	8	of	of	ADP
hassl-3788	78	9	new	new	ADJ
hassl-3788	78	10	and	and	CCONJ
hassl-3788	78	11	increasing	increase	VERB
hassl-3788	78	12	risks	risk	NOUN
hassl-3788	78	13	to	to	ADP
hassl-3788	78	14	their	their	PRON
hassl-3788	78	15	clients	client	NOUN
hassl-3788	78	16	.	.	PUNCT
hassl-3788	79	1	a	a	DET
hassl-3788	79	2	good	good	ADJ
hassl-3788	79	3	risk	risk	NOUN
hassl-3788	79	4	assessment	assessment	NOUN
hassl-3788	79	5	during	during	ADP
hassl-3788	79	6	a	a	DET
hassl-3788	79	7	pandemic	pandemic	ADJ
hassl-3788	79	8	requires	require	VERB
hassl-3788	79	9	more	more	ADJ
hassl-3788	79	10	procedures	procedure	NOUN
hassl-3788	79	11	and	and	CCONJ
hassl-3788	79	12	efforts	effort	NOUN
hassl-3788	79	13	to	to	PART
hassl-3788	79	14	assess	assess	VERB
hassl-3788	79	15	the	the	DET
hassl-3788	79	16	internal	internal	ADJ
hassl-3788	79	17	control	control	PROPN
hassl-3788	79	18	environment	environment	NOUN
hassl-3788	79	19	(	(	PUNCT
hassl-3788	79	20	radigan	radigan	NOUN
hassl-3788	79	21	,	,	PUNCT
hassl-3788	79	22	2021	2021	NUM
hassl-3788	79	23	)	)	PUNCT
hassl-3788	79	24	.	.	PUNCT
hassl-3788	80	1	moreover	moreover	ADV
hassl-3788	80	2	,	,	PUNCT
hassl-3788	80	3	auditors	auditor	NOUN
hassl-3788	80	4	need	need	VERB
hassl-3788	80	5	more	more	ADJ
hassl-3788	80	6	time	time	NOUN
hassl-3788	80	7	to	to	PART
hassl-3788	80	8	understand	understand	VERB
hassl-3788	80	9	the	the	DET
hassl-3788	80	10	client	client	NOUN
hassl-3788	80	11	’s	’s	PART
hassl-3788	80	12	environment	environment	NOUN
hassl-3788	80	13	,	,	PUNCT
hassl-3788	80	14	such	such	ADJ
hassl-3788	80	15	as	as	ADP
hassl-3788	80	16	capital	capital	NOUN
hassl-3788	80	17	structure	structure	NOUN
hassl-3788	80	18	,	,	PUNCT
hassl-3788	80	19	industry	industry	NOUN
hassl-3788	80	20	,	,	PUNCT
hassl-3788	80	21	and	and	CCONJ
hassl-3788	80	22	operations	operation	NOUN
hassl-3788	80	23	,	,	PUNCT
hassl-3788	80	24	as	as	SCONJ
hassl-3788	80	25	some	some	DET
hassl-3788	80	26	industries	industry	NOUN
hassl-3788	80	27	have	have	VERB
hassl-3788	80	28	elevated	elevate	VERB
hassl-3788	80	29	risks	risk	NOUN
hassl-3788	80	30	due	due	ADP
hassl-3788	80	31	to	to	ADP
hassl-3788	80	32	the	the	DET
hassl-3788	80	33	covid-19	covid-19	PROPN
hassl-3788	80	34	pandemic	pandemic	ADJ
hassl-3788	80	35	(	(	PUNCT
hassl-3788	80	36	ravi	ravi	NOUN
hassl-3788	80	37	,	,	PUNCT
hassl-3788	80	38	2020	2020	NUM
hassl-3788	80	39	)	)	PUNCT
hassl-3788	80	40	.	.	PUNCT
hassl-3788	81	1	this	this	PRON
hassl-3788	81	2	suggests	suggest	VERB
hassl-3788	81	3	that	that	SCONJ
hassl-3788	81	4	the	the	DET
hassl-3788	81	5	covid-19	covid-19	PROPN
hassl-3788	81	6	pandemic	pandemic	NOUN
hassl-3788	81	7	is	be	AUX
hassl-3788	81	8	more	more	ADV
hassl-3788	81	9	likely	likely	ADJ
hassl-3788	81	10	to	to	PART
hassl-3788	81	11	lengthen	lengthen	VERB
hassl-3788	81	12	the	the	DET
hassl-3788	81	13	time	time	NOUN
hassl-3788	81	14	between	between	ADP
hassl-3788	81	15	a	a	DET
hassl-3788	81	16	firm	firm	NOUN
hassl-3788	81	17	’s	’s	PART
hassl-3788	81	18	fiscal	fiscal	ADJ
hassl-3788	81	19	year	year	NOUN
hassl-3788	81	20	-	-	PUNCT
hassl-3788	81	21	end	end	NOUN
hassl-3788	81	22	and	and	CCONJ
hassl-3788	81	23	the	the	DET
hassl-3788	81	24	date	date	NOUN
hassl-3788	81	25	of	of	ADP
hassl-3788	81	26	the	the	DET
hassl-3788	81	27	auditor	auditor	NOUN
hassl-3788	81	28	signature	signature	NOUN
hassl-3788	81	29	.	.	PUNCT
hassl-3788	82	1	based	base	VERB
hassl-3788	82	2	on	on	ADP
hassl-3788	82	3	that	that	PRON
hassl-3788	82	4	,	,	PUNCT
hassl-3788	82	5	this	this	DET
hassl-3788	82	6	study	study	NOUN
hassl-3788	82	7	tried	try	VERB
hassl-3788	82	8	to	to	PART
hassl-3788	82	9	answer	answer	VERB
hassl-3788	82	10	this	this	DET
hassl-3788	82	11	question	question	NOUN
hassl-3788	82	12	:	:	PUNCT
hassl-3788	82	13	does	do	AUX
hassl-3788	82	14	audit	audit	NOUN
hassl-3788	82	15	report	report	NOUN
hassl-3788	82	16	lag	lag	NOUN
hassl-3788	82	17	change	change	NOUN
hassl-3788	82	18	during	during	ADP
hassl-3788	82	19	the	the	DET
hassl-3788	82	20	covid-19	covid-19	PROPN
hassl-3788	82	21	pandemic	pandemic	NOUN
hassl-3788	82	22	?	?	PUNCT
hassl-3788	83	1	based	base	VERB
hassl-3788	83	2	on	on	ADP
hassl-3788	83	3	a	a	DET
hassl-3788	83	4	sample	sample	NOUN
hassl-3788	83	5	of	of	ADP
hassl-3788	83	6	9,265	9,265	NUM
hassl-3788	83	7	international	international	ADJ
hassl-3788	83	8	firms	firm	NOUN
hassl-3788	83	9	,	,	PUNCT
hassl-3788	83	10	we	we	PRON
hassl-3788	83	11	examined	examine	VERB
hassl-3788	83	12	the	the	DET
hassl-3788	83	13	effect	effect	NOUN
hassl-3788	83	14	of	of	ADP
hassl-3788	83	15	the	the	DET
hassl-3788	83	16	covid-19	covid-19	PROPN
hassl-3788	83	17	pandemic	pandemic	NOUN
hassl-3788	83	18	on	on	ADP
hassl-3788	83	19	the	the	DET
hassl-3788	83	20	timeliness	timeliness	NOUN
hassl-3788	83	21	of	of	ADP
hassl-3788	83	22	audit	audit	NOUN
hassl-3788	83	23	reports	report	NOUN
hassl-3788	83	24	.	.	PUNCT
hassl-3788	84	1	the	the	DET
hassl-3788	84	2	regression	regression	NOUN
hassl-3788	84	3	results	result	NOUN
hassl-3788	84	4	illustrate	illustrate	VERB
hassl-3788	84	5	a	a	DET
hassl-3788	84	6	positive	positive	ADJ
hassl-3788	84	7	association	association	NOUN
hassl-3788	84	8	between	between	ADP
hassl-3788	84	9	the	the	DET
hassl-3788	84	10	covid-19	covid-19	PROPN
hassl-3788	84	11	outbreak	outbreak	NOUN
hassl-3788	84	12	and	and	CCONJ
hassl-3788	84	13	arl	arl	PROPN
hassl-3788	84	14	,	,	PUNCT
hassl-3788	84	15	suggesting	suggest	VERB
hassl-3788	84	16	that	that	SCONJ
hassl-3788	84	17	this	this	DET
hassl-3788	84	18	pandemic	pandemic	ADJ
hassl-3788	84	19	created	create	VERB
hassl-3788	84	20	serious	serious	ADJ
hassl-3788	84	21	challenges	challenge	NOUN
hassl-3788	84	22	for	for	ADP
hassl-3788	84	23	auditors	auditor	NOUN
hassl-3788	84	24	;	;	PUNCT
hassl-3788	84	25	in	in	ADP
hassl-3788	84	26	turn	turn	NOUN
hassl-3788	84	27	,	,	PUNCT
hassl-3788	84	28	auditors	auditor	NOUN
hassl-3788	84	29	failed	fail	VERB
hassl-3788	84	30	to	to	PART
hassl-3788	84	31	complete	complete	VERB
hassl-3788	84	32	their	their	PRON
hassl-3788	84	33	audit	audit	NOUN
hassl-3788	84	34	engagement	engagement	NOUN
hassl-3788	84	35	in	in	ADP
hassl-3788	84	36	a	a	DET
hassl-3788	84	37	short	short	ADJ
hassl-3788	84	38	time	time	NOUN
hassl-3788	84	39	.	.	PUNCT
hassl-3788	85	1	in	in	ADP
hassl-3788	85	2	terms	term	NOUN
hassl-3788	85	3	of	of	ADP
hassl-3788	85	4	economic	economic	ADJ
hassl-3788	85	5	magnitude	magnitude	NOUN
hassl-3788	85	6	,	,	PUNCT
hassl-3788	85	7	our	our	PRON
hassl-3788	85	8	results	result	NOUN
hassl-3788	85	9	reveal	reveal	VERB
hassl-3788	85	10	that	that	SCONJ
hassl-3788	85	11	auditors	auditor	NOUN
hassl-3788	85	12	delayed	delay	VERB
hassl-3788	85	13	their	their	PRON
hassl-3788	85	14	reports	report	NOUN
hassl-3788	85	15	during	during	ADP
hassl-3788	85	16	the	the	DET
hassl-3788	85	17	pandemic	pandemic	NOUN
hassl-3788	85	18	by	by	ADP
hassl-3788	85	19	approximately	approximately	ADV
hassl-3788	85	20	nine	nine	NUM
hassl-3788	85	21	days	day	NOUN
hassl-3788	85	22	.	.	PUNCT
hassl-3788	86	1	additionally	additionally	ADV
hassl-3788	86	2	,	,	PUNCT
hassl-3788	86	3	we	we	PRON
hassl-3788	86	4	investigate	investigate	VERB
hassl-3788	86	5	the	the	DET
hassl-3788	86	6	effect	effect	NOUN
hassl-3788	86	7	of	of	ADP
hassl-3788	86	8	covid-19	covid-19	PROPN
hassl-3788	86	9	pandemic	pandemic	ADJ
hassl-3788	86	10	restrictions	restriction	NOUN
hassl-3788	86	11	on	on	ADP
hassl-3788	86	12	the	the	DET
hassl-3788	86	13	timeliness	timeliness	NOUN
hassl-3788	86	14	of	of	ADP
hassl-3788	86	15	audit	audit	NOUN
hassl-3788	86	16	reports	report	NOUN
hassl-3788	86	17	using	use	VERB
hassl-3788	86	18	a	a	DET
hassl-3788	86	19	proxy	proxy	ADJ
hassl-3788	86	20	lockdown	lockdown	NOUN
hassl-3788	86	21	to	to	PART
hassl-3788	86	22	determine	determine	VERB
hassl-3788	86	23	whether	whether	SCONJ
hassl-3788	86	24	the	the	DET
hassl-3788	86	25	government	government	NOUN
hassl-3788	86	26	forced	force	VERB
hassl-3788	86	27	a	a	DET
hassl-3788	86	28	lockdown	lockdown	NOUN
hassl-3788	86	29	.	.	PUNCT
hassl-3788	87	1	our	our	PRON
hassl-3788	87	2	results	result	NOUN
hassl-3788	87	3	show	show	VERB
hassl-3788	87	4	that	that	SCONJ
hassl-3788	87	5	when	when	SCONJ
hassl-3788	87	6	the	the	DET
hassl-3788	87	7	government	government	NOUN
hassl-3788	87	8	announced	announce	VERB
hassl-3788	87	9	a	a	DET
hassl-3788	87	10	lockdown	lockdown	NOUN
hassl-3788	87	11	,	,	PUNCT
hassl-3788	87	12	either	either	CCONJ
hassl-3788	87	13	partially	partially	ADV
hassl-3788	87	14	or	or	CCONJ
hassl-3788	87	15	completely	completely	ADV
hassl-3788	87	16	,	,	PUNCT
hassl-3788	87	17	auditors	auditor	NOUN
hassl-3788	87	18	delayed	delay	VERB
hassl-3788	87	19	their	their	PRON
hassl-3788	87	20	reports	report	NOUN
hassl-3788	87	21	by	by	ADP
hassl-3788	87	22	approximately	approximately	ADV
hassl-3788	87	23	10	10	NUM
hassl-3788	87	24	days	day	NOUN
hassl-3788	87	25	.	.	PUNCT
hassl-3788	88	1	our	our	PRON
hassl-3788	88	2	study	study	NOUN
hassl-3788	88	3	makes	make	VERB
hassl-3788	88	4	a	a	DET
hassl-3788	88	5	significant	significant	ADJ
hassl-3788	88	6	contribution	contribution	NOUN
hassl-3788	88	7	to	to	ADP
hassl-3788	88	8	the	the	DET
hassl-3788	88	9	field	field	NOUN
hassl-3788	88	10	of	of	ADP
hassl-3788	88	11	arl	arl	PROPN
hassl-3788	88	12	research	research	NOUN
hassl-3788	88	13	.	.	PUNCT
hassl-3788	89	1	this	this	DET
hassl-3788	89	2	study	study	NOUN
hassl-3788	89	3	is	be	AUX
hassl-3788	89	4	the	the	DET
hassl-3788	89	5	first	first	ADJ
hassl-3788	89	6	endeavor	endeavor	NOUN
hassl-3788	89	7	to	to	PART
hassl-3788	89	8	examine	examine	VERB
hassl-3788	89	9	the	the	DET
hassl-3788	89	10	ramifications	ramification	NOUN
hassl-3788	89	11	of	of	ADP
hassl-3788	89	12	the	the	DET
hassl-3788	89	13	covid-19	covid-19	PROPN
hassl-3788	89	14	epidemic	epidemic	NOUN
hassl-3788	89	15	on	on	ADP
hassl-3788	89	16	the	the	DET
hassl-3788	89	17	punctuality	punctuality	NOUN
hassl-3788	89	18	of	of	ADP
hassl-3788	89	19	audit	audit	NOUN
hassl-3788	89	20	reports	report	NOUN
hassl-3788	89	21	.	.	PUNCT
hassl-3788	90	1	furthermore	furthermore	ADV
hassl-3788	90	2	,	,	PUNCT
hassl-3788	90	3	the	the	DET
hassl-3788	90	4	findings	finding	NOUN
hassl-3788	90	5	of	of	ADP
hassl-3788	90	6	our	our	PRON
hassl-3788	90	7	study	study	NOUN
hassl-3788	90	8	may	may	AUX
hassl-3788	90	9	have	have	VERB
hassl-3788	90	10	significant	significant	ADJ
hassl-3788	90	11	implications	implication	NOUN
hassl-3788	90	12	for	for	ADP
hassl-3788	90	13	regulators	regulator	NOUN
hassl-3788	90	14	and	and	CCONJ
hassl-3788	90	15	politicians	politician	NOUN
hassl-3788	90	16	who	who	PRON
hassl-3788	90	17	are	be	AUX
hassl-3788	90	18	contemplating	contemplate	VERB
hassl-3788	90	19	the	the	DET
hassl-3788	90	20	possibility	possibility	NOUN
hassl-3788	90	21	of	of	ADP
hassl-3788	90	22	granting	grant	VERB
hassl-3788	90	23	corporations	corporation	NOUN
hassl-3788	90	24	an	an	DET
hassl-3788	90	25	extended	extended	ADJ
hassl-3788	90	26	period	period	NOUN
hassl-3788	90	27	to	to	PART
hassl-3788	90	28	file	file	VERB
hassl-3788	90	29	audited	audit	VERB
hassl-3788	90	30	financial	financial	ADJ
hassl-3788	90	31	reports	report	NOUN
hassl-3788	90	32	in	in	ADP
hassl-3788	90	33	the	the	DET
hassl-3788	90	34	face	face	NOUN
hassl-3788	90	35	of	of	ADP
hassl-3788	90	36	unforeseen	unforeseen	ADJ
hassl-3788	90	37	circumstances	circumstance	NOUN
hassl-3788	90	38	.	.	PUNCT
hassl-3788	91	1	the	the	DET
hassl-3788	91	2	promptness	promptness	NOUN
hassl-3788	91	3	of	of	ADP
hassl-3788	91	4	audit	audit	NOUN
hassl-3788	91	5	reports	report	NOUN
hassl-3788	91	6	has	have	VERB
hassl-3788	91	7	significant	significant	ADJ
hassl-3788	91	8	importance	importance	NOUN
hassl-3788	91	9	for	for	ADP
hassl-3788	91	10	investors	investor	NOUN
hassl-3788	91	11	and	and	CCONJ
hassl-3788	91	12	regulators	regulator	NOUN
hassl-3788	91	13	during	during	ADP
hassl-3788	91	14	periods	period	NOUN
hassl-3788	91	15	of	of	ADP
hassl-3788	91	16	stability	stability	NOUN
hassl-3788	91	17	,	,	PUNCT
hassl-3788	91	18	but	but	CCONJ
hassl-3788	91	19	assumes	assume	VERB
hassl-3788	91	20	even	even	ADV
hassl-3788	91	21	more	more	ADJ
hassl-3788	91	22	significance	significance	NOUN
hassl-3788	91	23	in	in	ADP
hassl-3788	91	24	unforeseen	unforeseen	ADJ
hassl-3788	91	25	circumstances	circumstance	NOUN
hassl-3788	91	26	,	,	PUNCT
hassl-3788	91	27	such	such	ADJ
hassl-3788	91	28	as	as	ADP
hassl-3788	91	29	the	the	DET
hassl-3788	91	30	ongoing	ongoing	ADJ
hassl-3788	91	31	covid-19	covid-19	PROPN
hassl-3788	91	32	epidemic	epidemic	NOUN
hassl-3788	91	33	.	.	PUNCT
hassl-3788	92	1	hence	hence	ADV
hassl-3788	92	2	,	,	PUNCT
hassl-3788	92	3	the	the	DET
hassl-3788	92	4	findings	finding	NOUN
hassl-3788	92	5	of	of	ADP
hassl-3788	92	6	our	our	PRON
hassl-3788	92	7	study	study	NOUN
hassl-3788	92	8	hold	hold	VERB
hassl-3788	92	9	significant	significant	ADJ
hassl-3788	92	10	relevance	relevance	NOUN
hassl-3788	92	11	for	for	ADP
hassl-3788	92	12	professionals	professional	NOUN
hassl-3788	92	13	engaged	engage	VERB
hassl-3788	92	14	in	in	ADP
hassl-3788	92	15	the	the	DET
hassl-3788	92	16	process	process	NOUN
hassl-3788	92	17	of	of	ADP
hassl-3788	92	18	revising	revise	VERB
hassl-3788	92	19	audit	audit	NOUN
hassl-3788	92	20	standards	standard	NOUN
hassl-3788	92	21	.	.	PUNCT
hassl-3788	93	1	regulatory	regulatory	ADJ
hassl-3788	93	2	organizations	organization	NOUN
hassl-3788	93	3	may	may	AUX
hassl-3788	93	4	be	be	AUX
hassl-3788	93	5	motivated	motivate	VERB
hassl-3788	93	6	to	to	PART
hassl-3788	93	7	modify	modify	VERB
hassl-3788	93	8	their	their	PRON
hassl-3788	93	9	international	international	ADJ
hassl-3788	93	10	audit	audit	NOUN
hassl-3788	93	11	standards	standard	NOUN
hassl-3788	93	12	based	base	VERB
hassl-3788	93	13	on	on	ADP
hassl-3788	93	14	empirical	empirical	ADJ
hassl-3788	93	15	facts	fact	NOUN
hassl-3788	93	16	regarding	regard	VERB
hassl-3788	93	17	the	the	DET
hassl-3788	93	18	impact	impact	NOUN
hassl-3788	93	19	of	of	ADP
hassl-3788	93	20	the	the	DET
hassl-3788	93	21	covid-19	covid-19	PROPN
hassl-3788	93	22	pandemic	pandemic	NOUN
hassl-3788	93	23	on	on	ADP
hassl-3788	93	24	arl	arl	PROPN
hassl-3788	93	25	.	.	PUNCT
hassl-3788	94	1	the	the	DET
hassl-3788	94	2	subsequent	subsequent	ADJ
hassl-3788	94	3	sections	section	NOUN
hassl-3788	94	4	of	of	ADP
hassl-3788	94	5	this	this	DET
hassl-3788	94	6	work	work	NOUN
hassl-3788	94	7	are	be	AUX
hassl-3788	94	8	structured	structure	VERB
hassl-3788	94	9	in	in	ADP
hassl-3788	94	10	the	the	DET
hassl-3788	94	11	following	following	ADJ
hassl-3788	94	12	manner	manner	NOUN
hassl-3788	94	13	.	.	PUNCT
hassl-3788	95	1	section	section	NOUN
hassl-3788	95	2	two	two	NUM
hassl-3788	95	3	of	of	ADP
hassl-3788	95	4	the	the	DET
hassl-3788	95	5	paper	paper	NOUN
hassl-3788	95	6	examines	examine	VERB
hassl-3788	95	7	the	the	DET
hassl-3788	95	8	relevant	relevant	ADJ
hassl-3788	95	9	literature	literature	NOUN
hassl-3788	95	10	and	and	CCONJ
hassl-3788	95	11	formulates	formulate	VERB
hassl-3788	95	12	the	the	DET
hassl-3788	95	13	hypotheses	hypothesis	NOUN
hassl-3788	95	14	.	.	PUNCT
hassl-3788	96	1	the	the	DET
hassl-3788	96	2	third	third	ADJ
hassl-3788	96	3	section	section	NOUN
hassl-3788	96	4	elucidates	elucidate	VERB
hassl-3788	96	5	the	the	DET
hassl-3788	96	6	research	research	NOUN
hassl-3788	96	7	methodology	methodology	NOUN
hassl-3788	96	8	employed	employ	VERB
hassl-3788	96	9	in	in	ADP
hassl-3788	96	10	the	the	DET
hassl-3788	96	11	study	study	NOUN
hassl-3788	96	12	.	.	PUNCT
hassl-3788	97	1	the	the	DET
hassl-3788	97	2	empirical	empirical	ADJ
hassl-3788	97	3	results	result	NOUN
hassl-3788	97	4	are	be	AUX
hassl-3788	97	5	presented	present	VERB
hassl-3788	97	6	in	in	ADP
hassl-3788	97	7	section	section	NOUN
hassl-3788	97	8	four	four	NUM
hassl-3788	97	9	.	.	PUNCT
hassl-3788	98	1	section	section	NOUN
hassl-3788	98	2	five	five	NUM
hassl-3788	98	3	serves	serve	VERB
hassl-3788	98	4	as	as	ADP
hassl-3788	98	5	the	the	DET
hassl-3788	98	6	final	final	ADJ
hassl-3788	98	7	conclusion	conclusion	NOUN
hassl-3788	98	8	of	of	ADP
hassl-3788	98	9	the	the	DET
hassl-3788	98	10	paper	paper	NOUN
hassl-3788	98	11	.	.	PUNCT
hassl-3788	99	1	humanities	humanity	NOUN
hassl-3788	99	2	and	and	CCONJ
hassl-3788	99	3	social	social	ADJ
hassl-3788	99	4	sciences	science	NOUN
hassl-3788	99	5	letters	letter	NOUN
hassl-3788	99	6	,	,	PUNCT
hassl-3788	99	7	2024	2024	NUM
hassl-3788	99	8	,	,	PUNCT
hassl-3788	99	9	12(3	12(3	NUM
hassl-3788	99	10	):	):	PUNCT
hassl-3788	99	11	443	443	NUM
hassl-3788	99	12	-	-	SYM
hassl-3788	99	13	460	460	NUM
hassl-3788	99	14	446	446	NUM
hassl-3788	99	15	©	©	PROPN
hassl-3788	99	16	2024	2024	NUM
hassl-3788	99	17	conscientia	conscientia	PROPN
hassl-3788	99	18	beam	beam	PROPN
hassl-3788	99	19	.	.	PUNCT
hassl-3788	100	1	all	all	DET
hassl-3788	100	2	rights	right	NOUN
hassl-3788	100	3	reserved	reserve	VERB
hassl-3788	100	4	.	.	PUNCT
hassl-3788	101	1	2	2	X
hassl-3788	101	2	.	.	X
hassl-3788	101	3	literature	literature	NOUN
hassl-3788	101	4	review	review	PROPN
hassl-3788	101	5	and	and	CCONJ
hassl-3788	101	6	hypothesis	hypothesis	NOUN
hassl-3788	101	7	development	development	NOUN
hassl-3788	101	8	enterprises	enterprise	NOUN
hassl-3788	101	9	’	'	PUNCT
hassl-3788	101	10	timely	timely	ADJ
hassl-3788	101	11	dissemination	dissemination	NOUN
hassl-3788	101	12	of	of	ADP
hassl-3788	101	13	financial	financial	ADJ
hassl-3788	101	14	accounts	account	NOUN
hassl-3788	101	15	is	be	AUX
hassl-3788	101	16	a	a	DET
hassl-3788	101	17	critical	critical	ADJ
hassl-3788	101	18	element	element	NOUN
hassl-3788	101	19	in	in	ADP
hassl-3788	101	20	the	the	DET
hassl-3788	101	21	information	information	NOUN
hassl-3788	101	22	market	market	NOUN
hassl-3788	101	23	.	.	PUNCT
hassl-3788	102	1	the	the	DET
hassl-3788	102	2	standard	standard	NOUN
hassl-3788	102	3	-	-	PUNCT
hassl-3788	102	4	regulating	regulate	VERB
hassl-3788	102	5	bodies	body	NOUN
hassl-3788	102	6	of	of	ADP
hassl-3788	102	7	both	both	CCONJ
hassl-3788	102	8	the	the	DET
hassl-3788	102	9	us	us	PROPN
hassl-3788	102	10	and	and	CCONJ
hassl-3788	102	11	the	the	DET
hassl-3788	102	12	eu	eu	PROPN
hassl-3788	102	13	have	have	AUX
hassl-3788	102	14	emphasized	emphasize	VERB
hassl-3788	102	15	the	the	DET
hassl-3788	102	16	need	need	NOUN
hassl-3788	102	17	for	for	ADP
hassl-3788	102	18	promptly	promptly	ADV
hassl-3788	102	19	revealing	reveal	VERB
hassl-3788	102	20	financial	financial	ADJ
hassl-3788	102	21	reports	report	NOUN
hassl-3788	102	22	(	(	PUNCT
hassl-3788	102	23	financial	financial	ADJ
hassl-3788	102	24	accounting	accounting	NOUN
hassl-3788	102	25	standards	standards	PROPN
hassl-3788	102	26	board	board	NOUN
hassl-3788	102	27	,	,	PUNCT
hassl-3788	102	28	1980	1980	NUM
hassl-3788	102	29	)	)	PUNCT
hassl-3788	102	30	.	.	PUNCT
hassl-3788	103	1	in	in	ADP
hassl-3788	103	2	a	a	DET
hassl-3788	103	3	same	same	ADJ
hassl-3788	103	4	vein	vein	NOUN
hassl-3788	103	5	,	,	PUNCT
hassl-3788	103	6	regulatory	regulatory	ADJ
hassl-3788	103	7	bodies	body	NOUN
hassl-3788	103	8	have	have	AUX
hassl-3788	103	9	emphasized	emphasize	VERB
hassl-3788	103	10	the	the	DET
hassl-3788	103	11	need	need	NOUN
hassl-3788	103	12	for	for	ADP
hassl-3788	103	13	timely	timely	ADJ
hassl-3788	103	14	financial	financial	ADJ
hassl-3788	103	15	reporting	reporting	NOUN
hassl-3788	103	16	.	.	PUNCT
hassl-3788	104	1	for	for	ADP
hassl-3788	104	2	instance	instance	NOUN
hassl-3788	104	3	,	,	PUNCT
hassl-3788	104	4	the	the	DET
hassl-3788	104	5	securities	securities	PROPN
hassl-3788	104	6	and	and	CCONJ
hassl-3788	104	7	exchange	exchange	PROPN
hassl-3788	104	8	commission	commission	PROPN
hassl-3788	104	9	(	(	PUNCT
hassl-3788	104	10	sec	sec	PROPN
hassl-3788	104	11	)	)	PUNCT
hassl-3788	104	12	has	have	AUX
hassl-3788	104	13	implemented	implement	VERB
hassl-3788	104	14	a	a	DET
hassl-3788	104	15	progressive	progressive	ADJ
hassl-3788	104	16	decrease	decrease	NOUN
hassl-3788	104	17	in	in	ADP
hassl-3788	104	18	the	the	DET
hassl-3788	104	19	filing	filing	NOUN
hassl-3788	104	20	obligations	obligation	NOUN
hassl-3788	104	21	for	for	ADP
hassl-3788	104	22	significant	significant	ADJ
hassl-3788	104	23	depositors	depositor	NOUN
hassl-3788	104	24	who	who	PRON
hassl-3788	104	25	are	be	AUX
hassl-3788	104	26	experiencing	experience	VERB
hassl-3788	104	27	rapid	rapid	ADJ
hassl-3788	104	28	growth	growth	NOUN
hassl-3788	104	29	(	(	PUNCT
hassl-3788	104	30	securities	security	NOUN
hassl-3788	104	31	and	and	CCONJ
hassl-3788	104	32	exchange	exchange	PROPN
hassl-3788	104	33	commission	commission	PROPN
hassl-3788	104	34	,	,	PUNCT
hassl-3788	104	35	2004	2004	NUM
hassl-3788	104	36	)	)	PUNCT
hassl-3788	104	37	.	.	PUNCT
hassl-3788	105	1	the	the	DET
hassl-3788	105	2	number	number	NOUN
hassl-3788	105	3	of	of	ADP
hassl-3788	105	4	days	day	NOUN
hassl-3788	105	5	between	between	ADP
hassl-3788	105	6	the	the	DET
hassl-3788	105	7	end	end	NOUN
hassl-3788	105	8	of	of	ADP
hassl-3788	105	9	a	a	DET
hassl-3788	105	10	company	company	NOUN
hassl-3788	105	11	's	's	PART
hassl-3788	105	12	financial	financial	ADJ
hassl-3788	105	13	year	year	NOUN
hassl-3788	105	14	and	and	CCONJ
hassl-3788	105	15	the	the	DET
hassl-3788	105	16	date	date	NOUN
hassl-3788	105	17	of	of	ADP
hassl-3788	105	18	its	its	PRON
hassl-3788	105	19	auditor	auditor	NOUN
hassl-3788	105	20	's	's	PART
hassl-3788	105	21	report	report	NOUN
hassl-3788	105	22	is	be	AUX
hassl-3788	105	23	arl	arl	PROPN
hassl-3788	105	24	(	(	PUNCT
hassl-3788	105	25	ashton	ashton	PROPN
hassl-3788	105	26	,	,	PUNCT
hassl-3788	105	27	willingham	willingham	PROPN
hassl-3788	105	28	,	,	PUNCT
hassl-3788	105	29	&	&	CCONJ
hassl-3788	105	30	elliott	elliott	PROPN
hassl-3788	105	31	,	,	PUNCT
hassl-3788	105	32	1987	1987	NUM
hassl-3788	105	33	)	)	PUNCT
hassl-3788	105	34	.	.	PUNCT
hassl-3788	106	1	arl	arl	PROPN
hassl-3788	106	2	has	have	AUX
hassl-3788	106	3	occupied	occupy	VERB
hassl-3788	106	4	the	the	DET
hassl-3788	106	5	academic	academic	ADJ
hassl-3788	106	6	community	community	NOUN
hassl-3788	106	7	for	for	ADP
hassl-3788	106	8	more	more	ADJ
hassl-3788	106	9	than	than	ADP
hassl-3788	106	10	50	50	NUM
hassl-3788	106	11	years	year	NOUN
hassl-3788	106	12	.	.	PUNCT
hassl-3788	107	1	the	the	DET
hassl-3788	107	2	first	first	ADJ
hassl-3788	107	3	studies	study	NOUN
hassl-3788	107	4	were	be	AUX
hassl-3788	107	5	those	those	PRON
hassl-3788	107	6	of	of	ADP
hassl-3788	107	7	beaver	beaver	NOUN
hassl-3788	107	8	(	(	PUNCT
hassl-3788	107	9	1968	1968	NUM
hassl-3788	107	10	)	)	PUNCT
hassl-3788	107	11	;	;	PUNCT
hassl-3788	107	12	courtis	courtis	NOUN
hassl-3788	107	13	(	(	PUNCT
hassl-3788	107	14	1976	1976	NUM
hassl-3788	107	15	)	)	PUNCT
hassl-3788	107	16	and	and	CCONJ
hassl-3788	107	17	gilling	gilling	NOUN
hassl-3788	107	18	(	(	PUNCT
hassl-3788	107	19	1977	1977	NUM
hassl-3788	107	20	)	)	PUNCT
hassl-3788	107	21	.	.	PUNCT
hassl-3788	108	1	the	the	DET
hassl-3788	108	2	former	former	ADJ
hassl-3788	108	3	surveyed	survey	VERB
hassl-3788	108	4	204	204	NUM
hassl-3788	108	5	listed	list	VERB
hassl-3788	108	6	companies	company	NOUN
hassl-3788	108	7	in	in	ADP
hassl-3788	108	8	new	new	PROPN
hassl-3788	108	9	zealand	zealand	PROPN
hassl-3788	108	10	,	,	PUNCT
hassl-3788	108	11	and	and	CCONJ
hassl-3788	108	12	the	the	DET
hassl-3788	108	13	latter	latter	ADJ
hassl-3788	108	14	187	187	NUM
hassl-3788	108	15	companies	company	NOUN
hassl-3788	108	16	ended	end	VERB
hassl-3788	108	17	up	up	ADP
hassl-3788	108	18	with	with	ADP
hassl-3788	108	19	an	an	DET
hassl-3788	108	20	average	average	NOUN
hassl-3788	108	21	of	of	ADP
hassl-3788	108	22	about	about	ADV
hassl-3788	108	23	80	80	NUM
hassl-3788	108	24	days	day	NOUN
hassl-3788	108	25	required	require	VERB
hassl-3788	108	26	from	from	ADP
hassl-3788	108	27	the	the	DET
hassl-3788	108	28	date	date	NOUN
hassl-3788	108	29	of	of	ADP
hassl-3788	108	30	issuing	issue	VERB
hassl-3788	108	31	the	the	DET
hassl-3788	108	32	financial	financial	ADJ
hassl-3788	108	33	result	result	NOUN
hassl-3788	108	34	until	until	ADP
hassl-3788	108	35	the	the	DET
hassl-3788	108	36	issuance	issuance	NOUN
hassl-3788	108	37	of	of	ADP
hassl-3788	108	38	the	the	DET
hassl-3788	108	39	audit	audit	NOUN
hassl-3788	108	40	report	report	NOUN
hassl-3788	108	41	.	.	PUNCT
hassl-3788	109	1	many	many	ADJ
hassl-3788	109	2	other	other	ADJ
hassl-3788	109	3	studies	study	NOUN
hassl-3788	109	4	have	have	AUX
hassl-3788	109	5	been	be	AUX
hassl-3788	109	6	conducted	conduct	VERB
hassl-3788	109	7	,	,	PUNCT
hassl-3788	109	8	such	such	ADJ
hassl-3788	109	9	as	as	ADP
hassl-3788	109	10	davies	davy	NOUN
hassl-3788	109	11	and	and	CCONJ
hassl-3788	109	12	whittred	whittre	VERB
hassl-3788	109	13	(	(	PUNCT
hassl-3788	109	14	1980	1980	NUM
hassl-3788	109	15	)	)	PUNCT
hassl-3788	109	16	and	and	CCONJ
hassl-3788	109	17	ashton	ashton	PROPN
hassl-3788	109	18	et	et	PROPN
hassl-3788	109	19	al	al	PROPN
hassl-3788	109	20	.	.	PROPN
hassl-3788	110	1	(	(	PUNCT
hassl-3788	110	2	1987	1987	NUM
hassl-3788	110	3	)	)	PUNCT
hassl-3788	110	4	.	.	PUNCT
hassl-3788	111	1	the	the	DET
hassl-3788	111	2	arl	arl	PROPN
hassl-3788	111	3	issue	issue	NOUN
hassl-3788	111	4	is	be	AUX
hassl-3788	111	5	of	of	ADP
hassl-3788	111	6	great	great	ADJ
hassl-3788	111	7	interest	interest	NOUN
hassl-3788	111	8	and	and	CCONJ
hassl-3788	111	9	many	many	ADJ
hassl-3788	111	10	researchers	researcher	NOUN
hassl-3788	111	11	have	have	AUX
hassl-3788	111	12	studied	study	VERB
hassl-3788	111	13	the	the	DET
hassl-3788	111	14	impact	impact	NOUN
hassl-3788	111	15	of	of	ADP
hassl-3788	111	16	timely	timely	ADJ
hassl-3788	111	17	information	information	NOUN
hassl-3788	111	18	and	and	CCONJ
hassl-3788	111	19	audit	audit	NOUN
hassl-3788	111	20	adequacy	adequacy	NOUN
hassl-3788	111	21	.	.	PUNCT
hassl-3788	112	1	investors	investor	NOUN
hassl-3788	112	2	seek	seek	VERB
hassl-3788	112	3	a	a	DET
hassl-3788	112	4	short	short	ADJ
hassl-3788	112	5	period	period	NOUN
hassl-3788	112	6	of	of	ADP
hassl-3788	112	7	arl	arl	PROPN
hassl-3788	112	8	,	,	PUNCT
hassl-3788	112	9	which	which	PRON
hassl-3788	112	10	drives	drive	VERB
hassl-3788	112	11	audit	audit	NOUN
hassl-3788	112	12	-	-	PUNCT
hassl-3788	112	13	efficiency	efficiency	NOUN
hassl-3788	112	14	discussions	discussion	NOUN
hassl-3788	112	15	.	.	PUNCT
hassl-3788	113	1	an	an	DET
hassl-3788	113	2	extensive	extensive	ADJ
hassl-3788	113	3	research	research	NOUN
hassl-3788	113	4	topic	topic	NOUN
hassl-3788	113	5	is	be	AUX
hassl-3788	113	6	how	how	SCONJ
hassl-3788	113	7	a	a	DET
hassl-3788	113	8	well	well	ADV
hassl-3788	113	9	-	-	PUNCT
hassl-3788	113	10	structured	structure	VERB
hassl-3788	113	11	corporate	corporate	ADJ
hassl-3788	113	12	governance	governance	NOUN
hassl-3788	113	13	system	system	NOUN
hassl-3788	113	14	can	can	AUX
hassl-3788	113	15	ensure	ensure	VERB
hassl-3788	113	16	the	the	DET
hassl-3788	113	17	credibility	credibility	NOUN
hassl-3788	113	18	of	of	ADP
hassl-3788	113	19	financial	financial	ADJ
hassl-3788	113	20	statements	statement	NOUN
hassl-3788	113	21	through	through	ADP
hassl-3788	113	22	external	external	ADJ
hassl-3788	113	23	auditors	auditor	NOUN
hassl-3788	113	24	(	(	PUNCT
hassl-3788	113	25	cohen	cohen	NOUN
hassl-3788	113	26	,	,	PUNCT
hassl-3788	113	27	krishnamoorthy	krishnamoorthy	ADJ
hassl-3788	113	28	,	,	PUNCT
hassl-3788	113	29	&	&	CCONJ
hassl-3788	113	30	wright	wright	PROPN
hassl-3788	113	31	,	,	PUNCT
hassl-3788	113	32	2004	2004	NUM
hassl-3788	113	33	)	)	PUNCT
hassl-3788	113	34	.	.	PUNCT
hassl-3788	114	1	there	there	PRON
hassl-3788	114	2	is	be	VERB
hassl-3788	114	3	a	a	DET
hassl-3788	114	4	widespread	widespread	ADJ
hassl-3788	114	5	acceptance	acceptance	NOUN
hassl-3788	114	6	of	of	ADP
hassl-3788	114	7	the	the	DET
hassl-3788	114	8	correlation	correlation	NOUN
hassl-3788	114	9	between	between	ADP
hassl-3788	114	10	accounting	accounting	NOUN
hassl-3788	114	11	information	information	NOUN
hassl-3788	114	12	and	and	CCONJ
hassl-3788	114	13	market	market	NOUN
hassl-3788	114	14	reactions	reaction	NOUN
hassl-3788	114	15	.	.	PUNCT
hassl-3788	115	1	equally	equally	ADV
hassl-3788	115	2	important	important	ADJ
hassl-3788	115	3	are	be	AUX
hassl-3788	115	4	the	the	DET
hassl-3788	115	5	timeliness	timeliness	NOUN
hassl-3788	115	6	of	of	ADP
hassl-3788	115	7	financial	financial	ADJ
hassl-3788	115	8	reports	report	NOUN
hassl-3788	115	9	and	and	CCONJ
hassl-3788	115	10	the	the	DET
hassl-3788	115	11	reaction	reaction	NOUN
hassl-3788	115	12	of	of	ADP
hassl-3788	115	13	stock	stock	NOUN
hassl-3788	115	14	prices	price	NOUN
hassl-3788	115	15	to	to	ADP
hassl-3788	115	16	earnings	earning	NOUN
hassl-3788	115	17	announcements	announcement	NOUN
hassl-3788	115	18	(	(	PUNCT
hassl-3788	115	19	chambers	chamber	NOUN
hassl-3788	115	20	&	&	CCONJ
hassl-3788	115	21	penman	penman	PROPN
hassl-3788	115	22	,	,	PUNCT
hassl-3788	115	23	1984	1984	NUM
hassl-3788	115	24	;	;	PUNCT
hassl-3788	115	25	givoly	givoly	PROPN
hassl-3788	115	26	&	&	CCONJ
hassl-3788	115	27	palmon	palmon	PROPN
hassl-3788	115	28	,	,	PUNCT
hassl-3788	115	29	1982	1982	NUM
hassl-3788	115	30	)	)	PUNCT
hassl-3788	115	31	.	.	PUNCT
hassl-3788	116	1	enterprises	enterprise	NOUN
hassl-3788	116	2	dissemination	dissemination	NOUN
hassl-3788	116	3	of	of	ADP
hassl-3788	116	4	financial	financial	ADJ
hassl-3788	116	5	accounts	account	NOUN
hassl-3788	116	6	is	be	AUX
hassl-3788	116	7	a	a	DET
hassl-3788	116	8	critical	critical	ADJ
hassl-3788	116	9	element	element	NOUN
hassl-3788	116	10	in	in	ADP
hassl-3788	116	11	the	the	DET
hassl-3788	116	12	information	information	NOUN
hassl-3788	116	13	market	market	NOUN
hassl-3788	116	14	.	.	PUNCT
hassl-3788	117	1	the	the	DET
hassl-3788	117	2	standardregulating	standardregulate	VERB
hassl-3788	117	3	bodies	body	NOUN
hassl-3788	117	4	of	of	ADP
hassl-3788	117	5	both	both	CCONJ
hassl-3788	117	6	the	the	DET
hassl-3788	117	7	us	us	PROPN
hassl-3788	117	8	and	and	CCONJ
hassl-3788	117	9	the	the	DET
hassl-3788	117	10	eu	eu	PROPN
hassl-3788	117	11	have	have	AUX
hassl-3788	117	12	emphasized	emphasize	VERB
hassl-3788	117	13	the	the	DET
hassl-3788	117	14	need	need	NOUN
hassl-3788	117	15	for	for	ADP
hassl-3788	117	16	promptly	promptly	ADV
hassl-3788	117	17	revealing	reveal	VERB
hassl-3788	117	18	financial	financial	ADJ
hassl-3788	117	19	reports	report	NOUN
hassl-3788	117	20	(	(	PUNCT
hassl-3788	117	21	financial	financial	ADJ
hassl-3788	117	22	accounting	accounting	NOUN
hassl-3788	117	23	standards	standards	PROPN
hassl-3788	117	24	board	board	NOUN
hassl-3788	117	25	,	,	PUNCT
hassl-3788	117	26	1980	1980	NUM
hassl-3788	117	27	)	)	PUNCT
hassl-3788	117	28	.	.	PUNCT
hassl-3788	118	1	in	in	ADP
hassl-3788	118	2	a	a	DET
hassl-3788	118	3	same	same	ADJ
hassl-3788	118	4	vein	vein	NOUN
hassl-3788	118	5	,	,	PUNCT
hassl-3788	118	6	regulatory	regulatory	ADJ
hassl-3788	118	7	bodies	body	NOUN
hassl-3788	118	8	have	have	AUX
hassl-3788	118	9	emphasized	emphasize	VERB
hassl-3788	118	10	the	the	DET
hassl-3788	118	11	need	need	NOUN
hassl-3788	118	12	for	for	ADP
hassl-3788	118	13	timely	timely	ADJ
hassl-3788	118	14	financial	financial	ADJ
hassl-3788	118	15	reporting	reporting	NOUN
hassl-3788	118	16	.	.	PUNCT
hassl-3788	119	1	for	for	ADP
hassl-3788	119	2	instance	instance	NOUN
hassl-3788	119	3	,	,	PUNCT
hassl-3788	119	4	the	the	DET
hassl-3788	119	5	securities	securities	PROPN
hassl-3788	119	6	and	and	CCONJ
hassl-3788	119	7	exchange	exchange	PROPN
hassl-3788	119	8	commission	commission	PROPN
hassl-3788	119	9	(	(	PUNCT
hassl-3788	119	10	sec	sec	PROPN
hassl-3788	119	11	)	)	PUNCT
hassl-3788	119	12	has	have	AUX
hassl-3788	119	13	implemented	implement	VERB
hassl-3788	119	14	a	a	DET
hassl-3788	119	15	progressive	progressive	ADJ
hassl-3788	119	16	decrease	decrease	NOUN
hassl-3788	119	17	in	in	ADP
hassl-3788	119	18	the	the	DET
hassl-3788	119	19	filing	filing	NOUN
hassl-3788	119	20	obligations	obligation	NOUN
hassl-3788	119	21	for	for	ADP
hassl-3788	119	22	significant	significant	ADJ
hassl-3788	119	23	depositors	depositor	NOUN
hassl-3788	119	24	who	who	PRON
hassl-3788	119	25	are	be	AUX
hassl-3788	119	26	experiencing	experience	VERB
hassl-3788	119	27	rapid	rapid	ADJ
hassl-3788	119	28	growth	growth	NOUN
hassl-3788	119	29	(	(	PUNCT
hassl-3788	119	30	securities	security	NOUN
hassl-3788	119	31	and	and	CCONJ
hassl-3788	119	32	exchange	exchange	PROPN
hassl-3788	119	33	commission	commission	PROPN
hassl-3788	119	34	,	,	PUNCT
hassl-3788	119	35	2004	2004	NUM
hassl-3788	119	36	)	)	PUNCT
hassl-3788	119	37	.	.	PUNCT
hassl-3788	120	1	the	the	DET
hassl-3788	120	2	meta	meta	ADJ
hassl-3788	120	3	-	-	PUNCT
hassl-3788	120	4	analysis	analysis	NOUN
hassl-3788	120	5	conducted	conduct	VERB
hassl-3788	120	6	by	by	ADP
hassl-3788	120	7	habib	habib	PROPN
hassl-3788	120	8	et	et	PROPN
hassl-3788	120	9	al	al	PROPN
hassl-3788	120	10	.	.	PROPN
hassl-3788	120	11	(	(	PUNCT
hassl-3788	120	12	2019	2019	NUM
hassl-3788	120	13	)	)	PUNCT
hassl-3788	120	14	also	also	ADV
hassl-3788	120	15	documented	document	VERB
hassl-3788	120	16	the	the	DET
hassl-3788	120	17	multifaceted	multifaceted	ADJ
hassl-3788	120	18	impact	impact	NOUN
hassl-3788	120	19	of	of	ADP
hassl-3788	120	20	arl	arl	PROPN
hassl-3788	120	21	.	.	PUNCT
hassl-3788	121	1	the	the	DET
hassl-3788	121	2	researchers	researcher	NOUN
hassl-3788	121	3	conducted	conduct	VERB
hassl-3788	121	4	their	their	PRON
hassl-3788	121	5	investigation	investigation	NOUN
hassl-3788	121	6	by	by	ADP
hassl-3788	121	7	directing	direct	VERB
hassl-3788	121	8	their	their	PRON
hassl-3788	121	9	attention	attention	NOUN
hassl-3788	121	10	towards	towards	ADP
hassl-3788	121	11	three	three	NUM
hassl-3788	121	12	distinct	distinct	ADJ
hassl-3788	121	13	areas	area	NOUN
hassl-3788	121	14	,	,	PUNCT
hassl-3788	121	15	including	include	VERB
hassl-3788	121	16	audit	audit	NOUN
hassl-3788	121	17	features	feature	NOUN
hassl-3788	121	18	,	,	PUNCT
hassl-3788	121	19	corporate	corporate	ADJ
hassl-3788	121	20	governance	governance	NOUN
hassl-3788	121	21	traits	trait	NOUN
hassl-3788	121	22	,	,	PUNCT
hassl-3788	121	23	and	and	CCONJ
hassl-3788	121	24	firm	firm	ADJ
hassl-3788	121	25	drivers	driver	NOUN
hassl-3788	121	26	.	.	PUNCT
hassl-3788	122	1	nevertheless	nevertheless	ADV
hassl-3788	122	2	,	,	PUNCT
hassl-3788	122	3	they	they	PRON
hassl-3788	122	4	assert	assert	VERB
hassl-3788	122	5	that	that	SCONJ
hassl-3788	122	6	the	the	DET
hassl-3788	122	7	research	research	NOUN
hassl-3788	122	8	outcomes	outcome	NOUN
hassl-3788	122	9	differ	differ	VERB
hassl-3788	122	10	due	due	ADJ
hassl-3788	122	11	to	to	ADP
hassl-3788	122	12	the	the	DET
hassl-3788	122	13	significant	significant	ADJ
hassl-3788	122	14	variability	variability	NOUN
hassl-3788	122	15	in	in	ADP
hassl-3788	122	16	the	the	DET
hassl-3788	122	17	correlation	correlation	NOUN
hassl-3788	122	18	between	between	ADP
hassl-3788	122	19	the	the	DET
hassl-3788	122	20	factors	factor	NOUN
hassl-3788	122	21	that	that	PRON
hassl-3788	122	22	influence	influence	VERB
hassl-3788	122	23	arl	arl	PROPN
hassl-3788	122	24	between	between	ADP
hassl-3788	122	25	and	and	CCONJ
hassl-3788	122	26	within	within	ADP
hassl-3788	122	27	nations	nation	NOUN
hassl-3788	122	28	.	.	PUNCT
hassl-3788	123	1	the	the	DET
hassl-3788	123	2	period	period	NOUN
hassl-3788	123	3	of	of	ADP
hassl-3788	123	4	time	time	NOUN
hassl-3788	123	5	between	between	ADP
hassl-3788	123	6	the	the	DET
hassl-3788	123	7	end	end	NOUN
hassl-3788	123	8	of	of	ADP
hassl-3788	123	9	a	a	DET
hassl-3788	123	10	company	company	NOUN
hassl-3788	123	11	’s	’s	PART
hassl-3788	123	12	fiscal	fiscal	ADJ
hassl-3788	123	13	year	year	NOUN
hassl-3788	123	14	and	and	CCONJ
hassl-3788	123	15	the	the	DET
hassl-3788	123	16	insurance	insurance	NOUN
hassl-3788	123	17	of	of	ADP
hassl-3788	123	18	the	the	DET
hassl-3788	123	19	auditor	auditor	NOUN
hassl-3788	123	20	’s	’s	PART
hassl-3788	123	21	report	report	NOUN
hassl-3788	123	22	is	be	AUX
hassl-3788	123	23	known	know	VERB
hassl-3788	123	24	as	as	ADP
hassl-3788	123	25	audit	audit	NOUN
hassl-3788	123	26	report	report	NOUN
hassl-3788	123	27	lag	lag	NOUN
hassl-3788	123	28	(	(	PUNCT
hassl-3788	123	29	arl	arl	PROPN
hassl-3788	123	30	)	)	PUNCT
hassl-3788	123	31	.	.	PUNCT
hassl-3788	124	1	the	the	DET
hassl-3788	124	2	occurrence	occurrence	NOUN
hassl-3788	124	3	of	of	ADP
hassl-3788	124	4	audit	audit	NOUN
hassl-3788	124	5	report	report	NOUN
hassl-3788	124	6	lag	lag	NOUN
hassl-3788	124	7	(	(	PUNCT
hassl-3788	124	8	arl	arl	PROPN
hassl-3788	124	9	)	)	PUNCT
hassl-3788	124	10	in	in	ADP
hassl-3788	124	11	malaysia	malaysia	PROPN
hassl-3788	124	12	can	can	AUX
hassl-3788	124	13	be	be	AUX
hassl-3788	124	14	impacted	impact	VERB
hassl-3788	124	15	by	by	ADP
hassl-3788	124	16	several	several	ADJ
hassl-3788	124	17	factors	factor	NOUN
hassl-3788	124	18	,	,	PUNCT
hassl-3788	124	19	including	include	VERB
hassl-3788	124	20	the	the	DET
hassl-3788	124	21	financial	financial	ADJ
hassl-3788	124	22	burden	burden	NOUN
hassl-3788	124	23	connected	connect	VERB
hassl-3788	124	24	with	with	ADP
hassl-3788	124	25	the	the	DET
hassl-3788	124	26	internal	internal	ADJ
hassl-3788	124	27	audit	audit	NOUN
hassl-3788	124	28	function	function	NOUN
hassl-3788	124	29	(	(	PUNCT
hassl-3788	124	30	uyob	uyob	PROPN
hassl-3788	124	31	et	et	PROPN
hassl-3788	124	32	al	al	PROPN
hassl-3788	124	33	.	.	PROPN
hassl-3788	124	34	,	,	PUNCT
hassl-3788	124	35	2022	2022	NUM
hassl-3788	124	36	)	)	PUNCT
hassl-3788	124	37	.	.	PUNCT
hassl-3788	125	1	the	the	DET
hassl-3788	125	2	increased	increase	VERB
hassl-3788	125	3	costs	cost	NOUN
hassl-3788	125	4	related	relate	VERB
hassl-3788	125	5	to	to	ADP
hassl-3788	125	6	the	the	DET
hassl-3788	125	7	upkeep	upkeep	NOUN
hassl-3788	125	8	of	of	ADP
hassl-3788	125	9	an	an	DET
hassl-3788	125	10	internal	internal	ADJ
hassl-3788	125	11	audit	audit	NOUN
hassl-3788	125	12	function	function	NOUN
hassl-3788	125	13	diminish	diminish	VERB
hassl-3788	125	14	the	the	DET
hassl-3788	125	15	previously	previously	ADV
hassl-3788	125	16	established	establish	VERB
hassl-3788	125	17	,	,	PUNCT
hassl-3788	125	18	robust	robust	ADJ
hassl-3788	125	19	,	,	PUNCT
hassl-3788	125	20	and	and	CCONJ
hassl-3788	125	21	favorable	favorable	ADJ
hassl-3788	125	22	relationship	relationship	NOUN
hassl-3788	125	23	between	between	ADP
hassl-3788	125	24	the	the	DET
hassl-3788	125	25	covid-19	covid-19	PROPN
hassl-3788	125	26	pandemic	pandemic	NOUN
hassl-3788	125	27	and	and	CCONJ
hassl-3788	125	28	the	the	DET
hassl-3788	125	29	length	length	NOUN
hassl-3788	125	30	of	of	ADP
hassl-3788	125	31	time	time	NOUN
hassl-3788	125	32	it	it	PRON
hassl-3788	125	33	takes	take	VERB
hassl-3788	125	34	to	to	PART
hassl-3788	125	35	provide	provide	VERB
hassl-3788	125	36	audit	audit	NOUN
hassl-3788	125	37	reports	report	NOUN
hassl-3788	125	38	.	.	PUNCT
hassl-3788	126	1	according	accord	VERB
hassl-3788	126	2	to	to	ADP
hassl-3788	126	3	harjoto	harjoto	VERB
hassl-3788	126	4	and	and	CCONJ
hassl-3788	126	5	laksmana	laksmana	PROPN
hassl-3788	126	6	(	(	PUNCT
hassl-3788	126	7	2023	2023	NUM
hassl-3788	126	8	)	)	PUNCT
hassl-3788	126	9	their	their	PRON
hassl-3788	126	10	scientific	scientific	ADJ
hassl-3788	126	11	inquiry	inquiry	NOUN
hassl-3788	126	12	focused	focus	VERB
hassl-3788	126	13	on	on	ADP
hassl-3788	126	14	analyzing	analyze	VERB
hassl-3788	126	15	the	the	DET
hassl-3788	126	16	impact	impact	NOUN
hassl-3788	126	17	of	of	ADP
hassl-3788	126	18	the	the	DET
hassl-3788	126	19	covid-19	covid-19	PROPN
hassl-3788	126	20	pandemic	pandemic	NOUN
hassl-3788	126	21	on	on	ADP
hassl-3788	126	22	accounting	accounting	NOUN
hassl-3788	126	23	,	,	PUNCT
hassl-3788	126	24	reporting	reporting	NOUN
hassl-3788	126	25	,	,	PUNCT
hassl-3788	126	26	and	and	CCONJ
hassl-3788	126	27	auditing	auditing	NOUN
hassl-3788	126	28	(	(	PUNCT
hassl-3788	126	29	arl	arl	PROPN
hassl-3788	126	30	)	)	PUNCT
hassl-3788	126	31	procedures	procedure	NOUN
hassl-3788	126	32	in	in	ADP
hassl-3788	126	33	emerging	emerge	VERB
hassl-3788	126	34	economies	economy	NOUN
hassl-3788	126	35	.	.	PUNCT
hassl-3788	127	1	the	the	DET
hassl-3788	127	2	covid-19	covid-19	PROPN
hassl-3788	127	3	virus	virus	NOUN
hassl-3788	127	4	was	be	AUX
hassl-3788	127	5	officially	officially	ADV
hassl-3788	127	6	designated	designate	VERB
hassl-3788	127	7	as	as	ADP
hassl-3788	127	8	a	a	DET
hassl-3788	127	9	pandemic	pandemic	NOUN
hassl-3788	127	10	by	by	ADP
hassl-3788	127	11	the	the	DET
hassl-3788	127	12	world	world	PROPN
hassl-3788	127	13	health	health	PROPN
hassl-3788	127	14	organization	organization	NOUN
hassl-3788	127	15	in	in	ADP
hassl-3788	127	16	march	march	PROPN
hassl-3788	127	17	2020	2020	NUM
hassl-3788	127	18	,	,	PUNCT
hassl-3788	127	19	owing	owe	VERB
hassl-3788	127	20	to	to	ADP
hassl-3788	127	21	its	its	PRON
hassl-3788	127	22	fast	fast	ADJ
hassl-3788	127	23	transmission	transmission	NOUN
hassl-3788	127	24	and	and	CCONJ
hassl-3788	127	25	the	the	DET
hassl-3788	127	26	documented	document	VERB
hassl-3788	127	27	occurrence	occurrence	NOUN
hassl-3788	127	28	of	of	ADP
hassl-3788	127	29	over	over	ADP
hassl-3788	127	30	118,000	118,000	NUM
hassl-3788	127	31	cases	case	NOUN
hassl-3788	127	32	across	across	ADP
hassl-3788	127	33	114	114	NUM
hassl-3788	127	34	countries	country	NOUN
hassl-3788	127	35	,	,	PUNCT
hassl-3788	127	36	with	with	ADP
hassl-3788	127	37	an	an	DET
hassl-3788	127	38	ongoing	ongoing	ADJ
hassl-3788	127	39	potential	potential	NOUN
hassl-3788	127	40	for	for	ADP
hassl-3788	127	41	additional	additional	ADJ
hassl-3788	127	42	dissemination	dissemination	NOUN
hassl-3788	127	43	(	(	PUNCT
hassl-3788	127	44	kaka	kaka	X
hassl-3788	127	45	,	,	PUNCT
hassl-3788	127	46	2021	2021	NUM
hassl-3788	127	47	)	)	PUNCT
hassl-3788	127	48	.	.	PUNCT
hassl-3788	128	1	the	the	DET
hassl-3788	128	2	impacts	impact	NOUN
hassl-3788	128	3	are	be	AUX
hassl-3788	128	4	substantial	substantial	ADJ
hassl-3788	128	5	on	on	ADP
hassl-3788	128	6	individuals	individual	NOUN
hassl-3788	128	7	,	,	PUNCT
hassl-3788	128	8	communities	community	NOUN
hassl-3788	128	9	,	,	PUNCT
hassl-3788	128	10	and	and	CCONJ
hassl-3788	128	11	the	the	DET
hassl-3788	128	12	worldwide	worldwide	ADJ
hassl-3788	128	13	economy	economy	NOUN
hassl-3788	128	14	.	.	PUNCT
hassl-3788	129	1	the	the	DET
hassl-3788	129	2	implementation	implementation	NOUN
hassl-3788	129	3	of	of	ADP
hassl-3788	129	4	public	public	ADJ
hassl-3788	129	5	health	health	NOUN
hassl-3788	129	6	measures	measure	NOUN
hassl-3788	129	7	in	in	ADP
hassl-3788	129	8	nearly	nearly	ADV
hassl-3788	129	9	all	all	PRON
hassl-3788	129	10	nations	nation	NOUN
hassl-3788	129	11	around	around	ADP
hassl-3788	129	12	the	the	DET
hassl-3788	129	13	globe	globe	NOUN
hassl-3788	129	14	has	have	AUX
hassl-3788	129	15	resulted	result	VERB
hassl-3788	129	16	in	in	ADP
hassl-3788	129	17	a	a	DET
hassl-3788	129	18	disruption	disruption	NOUN
hassl-3788	129	19	of	of	ADP
hassl-3788	129	20	the	the	DET
hassl-3788	129	21	equilibrium	equilibrium	NOUN
hassl-3788	129	22	between	between	ADP
hassl-3788	129	23	social	social	ADJ
hassl-3788	129	24	and	and	CCONJ
hassl-3788	129	25	economic	economic	ADJ
hassl-3788	129	26	endeavors	endeavor	NOUN
hassl-3788	129	27	.	.	PUNCT
hassl-3788	130	1	there	there	PRON
hassl-3788	130	2	was	be	VERB
hassl-3788	130	3	an	an	DET
hassl-3788	130	4	immediate	immediate	ADJ
hassl-3788	130	5	economic	economic	ADJ
hassl-3788	130	6	consequence	consequence	NOUN
hassl-3788	130	7	,	,	PUNCT
hassl-3788	130	8	characterized	characterize	VERB
hassl-3788	130	9	by	by	ADP
hassl-3788	130	10	a	a	DET
hassl-3788	130	11	significant	significant	ADJ
hassl-3788	130	12	decline	decline	NOUN
hassl-3788	130	13	in	in	ADP
hassl-3788	130	14	the	the	DET
hassl-3788	130	15	majority	majority	NOUN
hassl-3788	130	16	of	of	ADP
hassl-3788	130	17	stock	stock	NOUN
hassl-3788	130	18	indexes	index	NOUN
hassl-3788	130	19	.	.	PUNCT
hassl-3788	131	1	as	as	SCONJ
hassl-3788	131	2	anticipated	anticipate	VERB
hassl-3788	131	3	,	,	PUNCT
hassl-3788	131	4	there	there	PRON
hassl-3788	131	5	has	have	AUX
hassl-3788	131	6	been	be	AUX
hassl-3788	131	7	a	a	DET
hassl-3788	131	8	notable	notable	ADJ
hassl-3788	131	9	change	change	NOUN
hassl-3788	131	10	in	in	ADP
hassl-3788	131	11	the	the	DET
hassl-3788	131	12	focus	focus	NOUN
hassl-3788	131	13	of	of	ADP
hassl-3788	131	14	several	several	ADJ
hassl-3788	131	15	researchers	researcher	NOUN
hassl-3788	131	16	towards	towards	ADP
hassl-3788	131	17	investigating	investigate	VERB
hassl-3788	131	18	the	the	DET
hassl-3788	131	19	impacts	impact	NOUN
hassl-3788	131	20	of	of	ADP
hassl-3788	131	21	the	the	DET
hassl-3788	131	22	coronavirus	coronavirus	NOUN
hassl-3788	131	23	pandemic	pandemic	ADJ
hassl-3788	131	24	.	.	PUNCT
hassl-3788	132	1	the	the	DET
hassl-3788	132	2	impact	impact	NOUN
hassl-3788	132	3	of	of	ADP
hassl-3788	132	4	the	the	DET
hassl-3788	132	5	pandemic	pandemic	ADJ
hassl-3788	132	6	on	on	ADP
hassl-3788	132	7	corporate	corporate	ADJ
hassl-3788	132	8	governance	governance	NOUN
hassl-3788	132	9	,	,	PUNCT
hassl-3788	132	10	firm	firm	ADJ
hassl-3788	132	11	performance	performance	NOUN
hassl-3788	132	12	,	,	PUNCT
hassl-3788	132	13	financial	financial	ADJ
hassl-3788	132	14	markets	market	NOUN
hassl-3788	132	15	,	,	PUNCT
hassl-3788	132	16	abnormal	abnormal	ADJ
hassl-3788	132	17	stock	stock	NOUN
hassl-3788	132	18	returns	return	NOUN
hassl-3788	132	19	,	,	PUNCT
hassl-3788	132	20	and	and	CCONJ
hassl-3788	132	21	the	the	DET
hassl-3788	132	22	economy	economy	NOUN
hassl-3788	132	23	has	have	AUX
hassl-3788	132	24	been	be	AUX
hassl-3788	132	25	extensively	extensively	ADV
hassl-3788	132	26	investigated	investigate	VERB
hassl-3788	132	27	in	in	ADP
hassl-3788	132	28	various	various	ADJ
hassl-3788	132	29	studies	study	NOUN
hassl-3788	132	30	(	(	PUNCT
hassl-3788	132	31	albulescu	albulescu	NOUN
hassl-3788	132	32	,	,	PUNCT
hassl-3788	132	33	humanities	humanity	NOUN
hassl-3788	132	34	and	and	CCONJ
hassl-3788	132	35	social	social	ADJ
hassl-3788	132	36	sciences	science	NOUN
hassl-3788	132	37	letters	letter	NOUN
hassl-3788	132	38	,	,	PUNCT
hassl-3788	132	39	2024	2024	NUM
hassl-3788	132	40	,	,	PUNCT
hassl-3788	132	41	12(3	12(3	NUM
hassl-3788	132	42	):	):	PUNCT
hassl-3788	132	43	443	443	NUM
hassl-3788	132	44	-	-	SYM
hassl-3788	132	45	460	460	NUM
hassl-3788	132	46	447	447	NUM
hassl-3788	132	47	©	©	PROPN
hassl-3788	132	48	2024	2024	NUM
hassl-3788	132	49	conscientia	conscientia	PROPN
hassl-3788	132	50	beam	beam	PROPN
hassl-3788	132	51	.	.	PUNCT
hassl-3788	133	1	all	all	DET
hassl-3788	133	2	rights	right	NOUN
hassl-3788	133	3	reserved	reserve	VERB
hassl-3788	133	4	.	.	PUNCT
hassl-3788	133	5	2021	2021	NUM
hassl-3788	133	6	;	;	PUNCT
hassl-3788	133	7	hu	hu	PROPN
hassl-3788	133	8	&	&	CCONJ
hassl-3788	133	9	zhang	zhang	PROPN
hassl-3788	133	10	,	,	PUNCT
hassl-3788	133	11	2021	2021	NUM
hassl-3788	133	12	;	;	PUNCT
hassl-3788	133	13	koutoupis	koutoupis	PROPN
hassl-3788	133	14	,	,	PUNCT
hassl-3788	133	15	kyriakogkonas	kyriakogkona	NOUN
hassl-3788	133	16	,	,	PUNCT
hassl-3788	133	17	pazarskis	pazarskis	PROPN
hassl-3788	133	18	,	,	PUNCT
hassl-3788	133	19	&	&	CCONJ
hassl-3788	133	20	davidopoulos	davidopoulos	PROPN
hassl-3788	133	21	,	,	PUNCT
hassl-3788	133	22	2021	2021	NUM
hassl-3788	133	23	;	;	PUNCT
hassl-3788	133	24	liu	liu	PROPN
hassl-3788	133	25	,	,	PUNCT
hassl-3788	133	26	yi	yi	PROPN
hassl-3788	133	27	,	,	PUNCT
hassl-3788	133	28	&	&	CCONJ
hassl-3788	133	29	yin	yin	PROPN
hassl-3788	133	30	,	,	PUNCT
hassl-3788	133	31	2021	2021	NUM
hassl-3788	133	32	;	;	PUNCT
hassl-3788	133	33	mckibbin	mckibbin	PROPN
hassl-3788	133	34	&	&	CCONJ
hassl-3788	133	35	fernando	fernando	PROPN
hassl-3788	133	36	,	,	PUNCT
hassl-3788	133	37	2020	2020	NUM
hassl-3788	133	38	;	;	PUNCT
hassl-3788	133	39	shen	shen	NOUN
hassl-3788	133	40	,	,	PUNCT
hassl-3788	133	41	fu	fu	PROPN
hassl-3788	133	42	,	,	PUNCT
hassl-3788	133	43	pan	pan	PROPN
hassl-3788	133	44	,	,	PUNCT
hassl-3788	133	45	yu	yu	PROPN
hassl-3788	133	46	,	,	PUNCT
hassl-3788	133	47	&	&	CCONJ
hassl-3788	133	48	chen	chen	PROPN
hassl-3788	133	49	,	,	PUNCT
hassl-3788	133	50	2020	2020	NUM
hassl-3788	133	51	)	)	PUNCT
hassl-3788	133	52	.	.	PUNCT
hassl-3788	134	1	however	however	ADV
hassl-3788	134	2	,	,	PUNCT
hassl-3788	134	3	we	we	PRON
hassl-3788	134	4	have	have	VERB
hassl-3788	134	5	yet	yet	ADV
hassl-3788	134	6	to	to	PART
hassl-3788	134	7	investigate	investigate	VERB
hassl-3788	134	8	the	the	DET
hassl-3788	134	9	impact	impact	NOUN
hassl-3788	134	10	of	of	ADP
hassl-3788	134	11	the	the	DET
hassl-3788	134	12	covid-19	covid-19	PROPN
hassl-3788	134	13	pandemic	pandemic	NOUN
hassl-3788	134	14	on	on	ADP
hassl-3788	134	15	audit	audit	NOUN
hassl-3788	134	16	report	report	NOUN
hassl-3788	134	17	lag	lag	NOUN
hassl-3788	134	18	(	(	PUNCT
hassl-3788	134	19	arl	arl	PROPN
hassl-3788	134	20	)	)	PUNCT
hassl-3788	134	21	.	.	PUNCT
hassl-3788	135	1	in	in	ADP
hassl-3788	135	2	exceptional	exceptional	ADJ
hassl-3788	135	3	circumstances	circumstance	NOUN
hassl-3788	135	4	,	,	PUNCT
hassl-3788	135	5	such	such	ADJ
hassl-3788	135	6	as	as	ADP
hassl-3788	135	7	significant	significant	ADJ
hassl-3788	135	8	fraudulent	fraudulent	ADJ
hassl-3788	135	9	activities	activity	NOUN
hassl-3788	135	10	,	,	PUNCT
hassl-3788	135	11	economic	economic	ADJ
hassl-3788	135	12	downturns	downturn	NOUN
hassl-3788	135	13	,	,	PUNCT
hassl-3788	135	14	or	or	CCONJ
hassl-3788	135	15	pandemics	pandemic	NOUN
hassl-3788	135	16	,	,	PUNCT
hassl-3788	135	17	the	the	DET
hassl-3788	135	18	audit	audit	NOUN
hassl-3788	135	19	department	department	NOUN
hassl-3788	135	20	initiates	initiate	VERB
hassl-3788	135	21	and	and	CCONJ
hassl-3788	135	22	triggers	trigger	VERB
hassl-3788	135	23	the	the	DET
hassl-3788	135	24	"	"	PUNCT
hassl-3788	135	25	alarm	alarm	NOUN
hassl-3788	135	26	bell	bell	NOUN
hassl-3788	135	27	"	"	PUNCT
hassl-3788	135	28	as	as	ADP
hassl-3788	135	29	a	a	DET
hassl-3788	135	30	response	response	NOUN
hassl-3788	135	31	to	to	ADP
hassl-3788	135	32	the	the	DET
hassl-3788	135	33	prevailing	prevail	VERB
hassl-3788	135	34	turmoil	turmoil	NOUN
hassl-3788	135	35	.	.	PUNCT
hassl-3788	136	1	the	the	DET
hassl-3788	136	2	heightened	heightened	ADJ
hassl-3788	136	3	level	level	NOUN
hassl-3788	136	4	of	of	ADP
hassl-3788	136	5	market	market	NOUN
hassl-3788	136	6	uncertainty	uncertainty	NOUN
hassl-3788	136	7	,	,	PUNCT
hassl-3788	136	8	in	in	ADP
hassl-3788	136	9	conjunction	conjunction	NOUN
hassl-3788	136	10	with	with	ADP
hassl-3788	136	11	a	a	DET
hassl-3788	136	12	decline	decline	NOUN
hassl-3788	136	13	in	in	ADP
hassl-3788	136	14	investor	investor	NOUN
hassl-3788	136	15	confidence	confidence	NOUN
hassl-3788	136	16	,	,	PUNCT
hassl-3788	136	17	warrants	warrant	NOUN
hassl-3788	136	18	heightened	heighten	VERB
hassl-3788	136	19	scrutiny	scrutiny	NOUN
hassl-3788	136	20	.	.	PUNCT
hassl-3788	137	1	the	the	DET
hassl-3788	137	2	auditor	auditor	NOUN
hassl-3788	137	3	encounters	encounter	VERB
hassl-3788	137	4	exceptional	exceptional	ADJ
hassl-3788	137	5	obstacles	obstacle	NOUN
hassl-3788	137	6	and	and	CCONJ
hassl-3788	137	7	circumstances	circumstance	NOUN
hassl-3788	137	8	that	that	PRON
hassl-3788	137	9	have	have	VERB
hassl-3788	137	10	the	the	DET
hassl-3788	137	11	potential	potential	NOUN
hassl-3788	137	12	to	to	PART
hassl-3788	137	13	result	result	VERB
hassl-3788	137	14	in	in	ADP
hassl-3788	137	15	corporate	corporate	ADJ
hassl-3788	137	16	insolvency	insolvency	NOUN
hassl-3788	137	17	or	or	CCONJ
hassl-3788	137	18	the	the	DET
hassl-3788	137	19	manipulation	manipulation	NOUN
hassl-3788	137	20	of	of	ADP
hassl-3788	137	21	earnings	earning	NOUN
hassl-3788	137	22	(	(	PUNCT
hassl-3788	137	23	albitar	albitar	ADJ
hassl-3788	137	24	,	,	PUNCT
hassl-3788	137	25	gerged	gerged	ADJ
hassl-3788	137	26	,	,	PUNCT
hassl-3788	137	27	kikhia	kikhia	NOUN
hassl-3788	137	28	,	,	PUNCT
hassl-3788	137	29	&	&	CCONJ
hassl-3788	137	30	hussainey	hussainey	NOUN
hassl-3788	137	31	,	,	PUNCT
hassl-3788	137	32	2020	2020	NUM
hassl-3788	137	33	)	)	PUNCT
hassl-3788	137	34	.	.	PUNCT
hassl-3788	138	1	we	we	PRON
hassl-3788	138	2	postulate	postulate	VERB
hassl-3788	138	3	that	that	SCONJ
hassl-3788	138	4	the	the	DET
hassl-3788	138	5	financial	financial	ADJ
hassl-3788	138	6	crises	crisis	NOUN
hassl-3788	138	7	of	of	ADP
hassl-3788	138	8	2008	2008	NUM
hassl-3788	138	9	and	and	CCONJ
hassl-3788	138	10	the	the	DET
hassl-3788	138	11	covid-19	covid-19	PROPN
hassl-3788	138	12	epidemic	epidemic	NOUN
hassl-3788	138	13	share	share	VERB
hassl-3788	138	14	certain	certain	ADJ
hassl-3788	138	15	common	common	ADJ
hassl-3788	138	16	characteristics	characteristic	NOUN
hassl-3788	138	17	.	.	PUNCT
hassl-3788	139	1	hence	hence	ADV
hassl-3788	139	2	,	,	PUNCT
hassl-3788	139	3	the	the	DET
hassl-3788	139	4	escalating	escalate	VERB
hassl-3788	139	5	need	need	NOUN
hassl-3788	139	6	for	for	ADP
hassl-3788	139	7	assurance	assurance	NOUN
hassl-3788	139	8	during	during	ADP
hassl-3788	139	9	the	the	DET
hassl-3788	139	10	covid-19	covid-19	PROPN
hassl-3788	139	11	period	period	NOUN
hassl-3788	139	12	results	result	NOUN
hassl-3788	139	13	in	in	ADP
hassl-3788	139	14	heightened	heightened	ADJ
hassl-3788	139	15	audit	audit	NOUN
hassl-3788	139	16	exertion	exertion	NOUN
hassl-3788	139	17	,	,	PUNCT
hassl-3788	139	18	potentially	potentially	ADV
hassl-3788	139	19	resulting	result	VERB
hassl-3788	139	20	in	in	ADP
hassl-3788	139	21	an	an	DET
hassl-3788	139	22	extended	extended	ADJ
hassl-3788	139	23	audit	audit	NOUN
hassl-3788	139	24	duration	duration	NOUN
hassl-3788	139	25	.	.	PUNCT
hassl-3788	140	1	growing	grow	VERB
hassl-3788	140	2	risk	risk	NOUN
hassl-3788	140	3	due	due	ADP
hassl-3788	140	4	to	to	ADP
hassl-3788	140	5	the	the	DET
hassl-3788	140	6	pandemic	pandemic	NOUN
hassl-3788	140	7	has	have	AUX
hassl-3788	140	8	led	lead	VERB
hassl-3788	140	9	firm	firm	ADJ
hassl-3788	140	10	executives	executive	NOUN
hassl-3788	140	11	to	to	PART
hassl-3788	140	12	restructure	restructure	VERB
hassl-3788	140	13	their	their	PRON
hassl-3788	140	14	policies	policy	NOUN
hassl-3788	140	15	and	and	CCONJ
hassl-3788	140	16	organizational	organizational	ADJ
hassl-3788	140	17	planning	planning	NOUN
hassl-3788	140	18	so	so	SCONJ
hassl-3788	140	19	that	that	SCONJ
hassl-3788	140	20	they	they	PRON
hassl-3788	140	21	can	can	AUX
hassl-3788	140	22	cope	cope	VERB
hassl-3788	140	23	with	with	ADP
hassl-3788	140	24	emergencies	emergency	NOUN
hassl-3788	140	25	(	(	PUNCT
hassl-3788	140	26	shen	shen	PROPN
hassl-3788	140	27	et	et	PROPN
hassl-3788	140	28	al	al	PROPN
hassl-3788	140	29	.	.	PROPN
hassl-3788	140	30	,	,	PUNCT
hassl-3788	140	31	2020	2020	NUM
hassl-3788	140	32	)	)	PUNCT
hassl-3788	140	33	.	.	PUNCT
hassl-3788	141	1	deadlines	deadline	NOUN
hassl-3788	141	2	in	in	ADP
hassl-3788	141	3	the	the	DET
hassl-3788	141	4	external	external	ADJ
hassl-3788	141	5	audit	audit	NOUN
hassl-3788	141	6	of	of	ADP
hassl-3788	141	7	companies	company	NOUN
hassl-3788	141	8	are	be	AUX
hassl-3788	141	9	important	important	ADJ
hassl-3788	141	10	,	,	PUNCT
hassl-3788	141	11	and	and	CCONJ
hassl-3788	141	12	the	the	DET
hassl-3788	141	13	process	process	NOUN
hassl-3788	141	14	of	of	ADP
hassl-3788	141	15	completion	completion	NOUN
hassl-3788	141	16	and	and	CCONJ
hassl-3788	141	17	reporting	reporting	NOUN
hassl-3788	141	18	of	of	ADP
hassl-3788	141	19	the	the	DET
hassl-3788	141	20	final	final	ADJ
hassl-3788	141	21	opinion	opinion	NOUN
hassl-3788	141	22	requires	require	VERB
hassl-3788	141	23	the	the	DET
hassl-3788	141	24	observance	observance	NOUN
hassl-3788	141	25	of	of	ADP
hassl-3788	141	26	strict	strict	ADJ
hassl-3788	141	27	schedules	schedule	NOUN
hassl-3788	141	28	.	.	PUNCT
hassl-3788	142	1	audit	audit	NOUN
hassl-3788	142	2	evidence	evidence	NOUN
hassl-3788	142	3	can	can	AUX
hassl-3788	142	4	be	be	AUX
hassl-3788	142	5	difficult	difficult	ADJ
hassl-3788	142	6	to	to	PART
hassl-3788	142	7	reconstruct	reconstruct	VERB
hassl-3788	142	8	if	if	SCONJ
hassl-3788	142	9	it	it	PRON
hassl-3788	142	10	does	do	AUX
hassl-3788	142	11	not	not	PART
hassl-3788	142	12	appear	appear	VERB
hassl-3788	142	13	timely	timely	ADJ
hassl-3788	142	14	.	.	PUNCT
hassl-3788	143	1	additionally	additionally	ADV
hassl-3788	143	2	,	,	PUNCT
hassl-3788	143	3	users	user	NOUN
hassl-3788	143	4	of	of	ADP
hassl-3788	143	5	financial	financial	ADJ
hassl-3788	143	6	statements	statement	NOUN
hassl-3788	143	7	require	require	VERB
hassl-3788	143	8	auditors	auditor	NOUN
hassl-3788	143	9	to	to	PART
hassl-3788	143	10	provide	provide	VERB
hassl-3788	143	11	timely	timely	ADJ
hassl-3788	143	12	and	and	CCONJ
hassl-3788	143	13	relevant	relevant	ADJ
hassl-3788	143	14	information	information	NOUN
hassl-3788	143	15	.	.	PUNCT
hassl-3788	144	1	the	the	DET
hassl-3788	144	2	covid-19	covid-19	PROPN
hassl-3788	144	3	pandemic	pandemic	NOUN
hassl-3788	144	4	has	have	AUX
hassl-3788	144	5	caused	cause	VERB
hassl-3788	144	6	significant	significant	ADJ
hassl-3788	144	7	changes	change	NOUN
hassl-3788	144	8	in	in	ADP
hassl-3788	144	9	our	our	PRON
hassl-3788	144	10	lives	life	NOUN
hassl-3788	144	11	.	.	PUNCT
hassl-3788	145	1	most	most	ADJ
hassl-3788	145	2	countries	country	NOUN
hassl-3788	145	3	impose	impose	VERB
hassl-3788	145	4	strict	strict	ADJ
hassl-3788	145	5	restrictions	restriction	NOUN
hassl-3788	145	6	on	on	ADP
hassl-3788	145	7	travel	travel	NOUN
hassl-3788	145	8	,	,	PUNCT
hassl-3788	145	9	many	many	ADJ
hassl-3788	145	10	city	city	NOUN
hassl-3788	145	11	areas	area	NOUN
hassl-3788	145	12	are	be	AUX
hassl-3788	145	13	locked	lock	VERB
hassl-3788	145	14	down	down	ADP
hassl-3788	145	15	,	,	PUNCT
hassl-3788	145	16	remote	remote	ADJ
hassl-3788	145	17	working	working	NOUN
hassl-3788	145	18	is	be	AUX
hassl-3788	145	19	increasingly	increasingly	ADV
hassl-3788	145	20	gaining	gain	VERB
hassl-3788	145	21	ground	ground	NOUN
hassl-3788	145	22	,	,	PUNCT
hassl-3788	145	23	and	and	CCONJ
hassl-3788	145	24	in	in	ADP
hassl-3788	145	25	many	many	ADJ
hassl-3788	145	26	cases	case	NOUN
hassl-3788	145	27	,	,	PUNCT
hassl-3788	145	28	face	face	NOUN
hassl-3788	145	29	-	-	PUNCT
hassl-3788	145	30	to	to	ADP
hassl-3788	145	31	-	-	PUNCT
hassl-3788	145	32	face	face	NOUN
hassl-3788	145	33	contact	contact	NOUN
hassl-3788	145	34	is	be	AUX
hassl-3788	145	35	impossible	impossible	ADJ
hassl-3788	145	36	.	.	PUNCT
hassl-3788	146	1	unsurprisingly	unsurprisingly	ADV
hassl-3788	146	2	,	,	PUNCT
hassl-3788	146	3	this	this	PRON
hassl-3788	146	4	has	have	VERB
hassl-3788	146	5	an	an	DET
hassl-3788	146	6	impact	impact	NOUN
hassl-3788	146	7	on	on	ADP
hassl-3788	146	8	audit	audit	NOUN
hassl-3788	146	9	conduct	conduct	NOUN
hassl-3788	146	10	,	,	PUNCT
hassl-3788	146	11	as	as	SCONJ
hassl-3788	146	12	traditional	traditional	ADJ
hassl-3788	146	13	methods	method	NOUN
hassl-3788	146	14	of	of	ADP
hassl-3788	146	15	audit	audit	NOUN
hassl-3788	146	16	procedure	procedure	NOUN
hassl-3788	146	17	completion	completion	NOUN
hassl-3788	146	18	are	be	AUX
hassl-3788	146	19	no	no	ADV
hassl-3788	146	20	longer	long	ADV
hassl-3788	146	21	feasible	feasible	ADJ
hassl-3788	146	22	,	,	PUNCT
hassl-3788	146	23	necessitating	necessitate	VERB
hassl-3788	146	24	remote	remote	ADJ
hassl-3788	146	25	completion	completion	NOUN
hassl-3788	146	26	.	.	PUNCT
hassl-3788	147	1	according	accord	VERB
hassl-3788	147	2	to	to	ADP
hassl-3788	147	3	kaka	kaka	PROPN
hassl-3788	147	4	(	(	PUNCT
hassl-3788	147	5	2021	2021	NUM
hassl-3788	147	6	)	)	PUNCT
hassl-3788	147	7	the	the	DET
hassl-3788	147	8	advent	advent	NOUN
hassl-3788	147	9	of	of	ADP
hassl-3788	147	10	covid-19	covid-19	PROPN
hassl-3788	147	11	has	have	AUX
hassl-3788	147	12	created	create	VERB
hassl-3788	147	13	a	a	DET
hassl-3788	147	14	climate	climate	NOUN
hassl-3788	147	15	of	of	ADP
hassl-3788	147	16	uncertainty	uncertainty	NOUN
hassl-3788	147	17	and	and	CCONJ
hassl-3788	147	18	low	low	ADJ
hassl-3788	147	19	priority	priority	NOUN
hassl-3788	147	20	in	in	ADP
hassl-3788	147	21	the	the	DET
hassl-3788	147	22	completion	completion	NOUN
hassl-3788	147	23	of	of	ADP
hassl-3788	147	24	audit	audit	NOUN
hassl-3788	147	25	procedures	procedure	NOUN
hassl-3788	147	26	.	.	PUNCT
hassl-3788	148	1	however	however	ADV
hassl-3788	148	2	,	,	PUNCT
hassl-3788	148	3	this	this	PRON
hassl-3788	148	4	contradicts	contradict	VERB
hassl-3788	148	5	auditors	auditor	NOUN
hassl-3788	148	6	'	'	PART
hassl-3788	148	7	basic	basic	ADJ
hassl-3788	148	8	responsibilities	responsibility	NOUN
hassl-3788	148	9	,	,	PUNCT
hassl-3788	148	10	which	which	PRON
hassl-3788	148	11	must	must	AUX
hassl-3788	148	12	ensure	ensure	VERB
hassl-3788	148	13	compliance	compliance	NOUN
hassl-3788	148	14	with	with	ADP
hassl-3788	148	15	all	all	DET
hassl-3788	148	16	auditing	auditing	NOUN
hassl-3788	148	17	standards	standard	NOUN
hassl-3788	148	18	and	and	CCONJ
hassl-3788	148	19	regulations	regulation	NOUN
hassl-3788	148	20	.	.	PUNCT
hassl-3788	149	1	the	the	DET
hassl-3788	149	2	covid-19	covid-19	PROPN
hassl-3788	149	3	epidemic	epidemic	NOUN
hassl-3788	149	4	has	have	AUX
hassl-3788	149	5	presented	present	VERB
hassl-3788	149	6	intricate	intricate	ADJ
hassl-3788	149	7	obstacles	obstacle	NOUN
hassl-3788	149	8	to	to	ADP
hassl-3788	149	9	financial	financial	ADJ
hassl-3788	149	10	statement	statement	NOUN
hassl-3788	149	11	reporting	reporting	NOUN
hassl-3788	149	12	and	and	CCONJ
hassl-3788	149	13	audit	audit	NOUN
hassl-3788	149	14	engagements	engagement	NOUN
hassl-3788	149	15	.	.	PUNCT
hassl-3788	150	1	auditors	auditor	NOUN
hassl-3788	150	2	have	have	AUX
hassl-3788	150	3	encountered	encounter	VERB
hassl-3788	150	4	challenges	challenge	NOUN
hassl-3788	150	5	in	in	ADP
hassl-3788	150	6	acquiring	acquire	VERB
hassl-3788	150	7	sufficient	sufficient	ADJ
hassl-3788	150	8	and	and	CCONJ
hassl-3788	150	9	relevant	relevant	ADJ
hassl-3788	150	10	audit	audit	NOUN
hassl-3788	150	11	evidence	evidence	NOUN
hassl-3788	150	12	as	as	ADP
hassl-3788	150	13	a	a	DET
hassl-3788	150	14	result	result	NOUN
hassl-3788	150	15	of	of	ADP
hassl-3788	150	16	travel	travel	NOUN
hassl-3788	150	17	limitations	limitation	NOUN
hassl-3788	150	18	and	and	CCONJ
hassl-3788	150	19	the	the	DET
hassl-3788	150	20	absence	absence	NOUN
hassl-3788	150	21	of	of	ADP
hassl-3788	150	22	client	client	NOUN
hassl-3788	150	23	personnel	personnel	NOUN
hassl-3788	150	24	.	.	PUNCT
hassl-3788	151	1	according	accord	VERB
hassl-3788	151	2	to	to	ADP
hassl-3788	151	3	harjoto	harjoto	VERB
hassl-3788	151	4	and	and	CCONJ
hassl-3788	151	5	laksmana	laksmana	PROPN
hassl-3788	151	6	(	(	PUNCT
hassl-3788	151	7	2023	2023	NUM
hassl-3788	151	8	)	)	PUNCT
hassl-3788	151	9	the	the	DET
hassl-3788	151	10	ongoing	ongoing	ADJ
hassl-3788	151	11	pandemic	pandemic	NOUN
hassl-3788	151	12	has	have	AUX
hassl-3788	151	13	necessitated	necessitate	VERB
hassl-3788	151	14	auditors	auditor	NOUN
hassl-3788	151	15	to	to	PART
hassl-3788	151	16	modify	modify	VERB
hassl-3788	151	17	the	the	DET
hassl-3788	151	18	type	type	NOUN
hassl-3788	151	19	,	,	PUNCT
hassl-3788	151	20	scope	scope	NOUN
hassl-3788	151	21	,	,	PUNCT
hassl-3788	151	22	and	and	CCONJ
hassl-3788	151	23	timeliness	timeliness	NOUN
hassl-3788	151	24	of	of	ADP
hassl-3788	151	25	their	their	PRON
hassl-3788	151	26	examinations	examination	NOUN
hassl-3788	151	27	,	,	PUNCT
hassl-3788	151	28	leading	lead	VERB
hassl-3788	151	29	to	to	ADP
hassl-3788	151	30	increased	increase	VERB
hassl-3788	151	31	audit	audit	NOUN
hassl-3788	151	32	fees	fee	NOUN
hassl-3788	151	33	and	and	CCONJ
hassl-3788	151	34	extended	extended	ADJ
hassl-3788	151	35	time	time	NOUN
hassl-3788	151	36	frames	frame	NOUN
hassl-3788	151	37	for	for	ADP
hassl-3788	151	38	completing	complete	VERB
hassl-3788	151	39	audit	audit	NOUN
hassl-3788	151	40	engagements	engagement	NOUN
hassl-3788	151	41	.	.	PUNCT
hassl-3788	152	1	scholarly	scholarly	ADJ
hassl-3788	152	2	examinations	examination	NOUN
hassl-3788	152	3	of	of	ADP
hassl-3788	152	4	the	the	DET
hassl-3788	152	5	effects	effect	NOUN
hassl-3788	152	6	of	of	ADP
hassl-3788	152	7	the	the	DET
hassl-3788	152	8	covid-19	covid-19	PROPN
hassl-3788	152	9	pandemic	pandemic	NOUN
hassl-3788	152	10	on	on	ADP
hassl-3788	152	11	audit	audit	NOUN
hassl-3788	152	12	fees	fee	NOUN
hassl-3788	152	13	,	,	PUNCT
hassl-3788	152	14	audit	audit	NOUN
hassl-3788	152	15	quality	quality	NOUN
hassl-3788	152	16	,	,	PUNCT
hassl-3788	152	17	and	and	CCONJ
hassl-3788	152	18	audit	audit	NOUN
hassl-3788	152	19	report	report	NOUN
hassl-3788	152	20	latency	latency	NOUN
hassl-3788	152	21	have	have	AUX
hassl-3788	152	22	been	be	AUX
hassl-3788	152	23	conducted	conduct	VERB
hassl-3788	152	24	in	in	ADP
hassl-3788	152	25	many	many	ADJ
hassl-3788	152	26	nations	nation	NOUN
hassl-3788	152	27	,	,	PUNCT
hassl-3788	152	28	including	include	VERB
hassl-3788	152	29	malaysia	malaysia	PROPN
hassl-3788	152	30	(	(	PUNCT
hassl-3788	152	31	uyob	uyob	NOUN
hassl-3788	152	32	et	et	PROPN
hassl-3788	152	33	al	al	PROPN
hassl-3788	152	34	.	.	PROPN
hassl-3788	152	35	,	,	PUNCT
hassl-3788	152	36	2022	2022	NUM
hassl-3788	152	37	)	)	PUNCT
hassl-3788	152	38	.	.	PUNCT
hassl-3788	153	1	major	major	ADJ
hassl-3788	153	2	audit	audit	NOUN
hassl-3788	153	3	firms	firm	NOUN
hassl-3788	153	4	also	also	ADV
hassl-3788	153	5	note	note	VERB
hassl-3788	153	6	possible	possible	ADJ
hassl-3788	153	7	delays	delay	NOUN
hassl-3788	153	8	in	in	ADP
hassl-3788	153	9	reporting	reporting	NOUN
hassl-3788	153	10	because	because	SCONJ
hassl-3788	153	11	of	of	ADP
hassl-3788	153	12	the	the	DET
hassl-3788	153	13	pandemic	pandemic	NOUN
hassl-3788	153	14	.	.	PUNCT
hassl-3788	154	1	kpmg	kpmg	PROPN
hassl-3788	154	2	(	(	PUNCT
hassl-3788	154	3	2020	2020	NUM
hassl-3788	154	4	)	)	PUNCT
hassl-3788	154	5	emphasizes	emphasize	VERB
hassl-3788	154	6	that	that	SCONJ
hassl-3788	154	7	delays	delay	NOUN
hassl-3788	154	8	are	be	AUX
hassl-3788	154	9	expected	expect	VERB
hassl-3788	154	10	due	due	ADP
hassl-3788	154	11	to	to	PART
hassl-3788	154	12	travel	travel	VERB
hassl-3788	154	13	restrictions	restriction	NOUN
hassl-3788	154	14	and	and	CCONJ
hassl-3788	154	15	bans	ban	NOUN
hassl-3788	154	16	,	,	PUNCT
hassl-3788	154	17	while	while	SCONJ
hassl-3788	154	18	ey	ey	X
hassl-3788	154	19	(	(	PUNCT
hassl-3788	154	20	2020	2020	NUM
hassl-3788	154	21	)	)	PUNCT
hassl-3788	154	22	refers	refer	VERB
hassl-3788	154	23	to	to	ADP
hassl-3788	154	24	delays	delay	NOUN
hassl-3788	154	25	in	in	ADP
hassl-3788	154	26	audit	audit	NOUN
hassl-3788	154	27	functions	function	NOUN
hassl-3788	154	28	.	.	PUNCT
hassl-3788	155	1	deloitte	deloitte	PROPN
hassl-3788	155	2	(	(	PUNCT
hassl-3788	155	3	2020	2020	NUM
hassl-3788	155	4	)	)	PUNCT
hassl-3788	155	5	and	and	CCONJ
hassl-3788	155	6	pwc	pwc	PROPN
hassl-3788	155	7	(	(	PUNCT
hassl-3788	155	8	2020	2020	NUM
hassl-3788	155	9	)	)	PUNCT
hassl-3788	155	10	point	point	VERB
hassl-3788	155	11	out	out	ADP
hassl-3788	155	12	the	the	DET
hassl-3788	155	13	actions	action	NOUN
hassl-3788	155	14	that	that	PRON
hassl-3788	155	15	companies	company	NOUN
hassl-3788	155	16	must	must	AUX
hassl-3788	155	17	take	take	VERB
hassl-3788	155	18	to	to	PART
hassl-3788	155	19	prevent	prevent	VERB
hassl-3788	155	20	delays	delay	NOUN
hassl-3788	155	21	and	and	CCONJ
hassl-3788	155	22	reduce	reduce	VERB
hassl-3788	155	23	the	the	DET
hassl-3788	155	24	risk	risk	NOUN
hassl-3788	155	25	of	of	ADP
hassl-3788	155	26	error	error	NOUN
hassl-3788	155	27	and	and	CCONJ
hassl-3788	155	28	inaccuracy	inaccuracy	NOUN
hassl-3788	155	29	to	to	PART
hassl-3788	155	30	maintain	maintain	VERB
hassl-3788	155	31	the	the	DET
hassl-3788	155	32	trust	trust	NOUN
hassl-3788	155	33	of	of	ADP
hassl-3788	155	34	stakeholders	stakeholder	NOUN
hassl-3788	155	35	.	.	PUNCT
hassl-3788	156	1	furthermore	furthermore	ADV
hassl-3788	156	2	,	,	PUNCT
hassl-3788	156	3	examining	examine	VERB
hassl-3788	156	4	the	the	DET
hassl-3788	156	5	pandemic	pandemic	ADJ
hassl-3788	156	6	’s	’s	PART
hassl-3788	156	7	impact	impact	NOUN
hassl-3788	156	8	increases	increase	VERB
hassl-3788	156	9	the	the	DET
hassl-3788	156	10	time	time	NOUN
hassl-3788	156	11	it	it	PRON
hassl-3788	156	12	takes	take	VERB
hassl-3788	156	13	for	for	ADP
hassl-3788	156	14	firms	firm	NOUN
hassl-3788	156	15	and	and	CCONJ
hassl-3788	156	16	auditors	auditor	NOUN
hassl-3788	156	17	to	to	PART
hassl-3788	156	18	evaluate	evaluate	VERB
hassl-3788	156	19	it	it	PRON
hassl-3788	156	20	.	.	PUNCT
hassl-3788	157	1	xu	xu	INTJ
hassl-3788	157	2	,	,	PUNCT
hassl-3788	157	3	carson	carson	PROPN
hassl-3788	157	4	,	,	PUNCT
hassl-3788	157	5	fargher	fargher	PROPN
hassl-3788	157	6	,	,	PUNCT
hassl-3788	157	7	and	and	CCONJ
hassl-3788	157	8	jiang	jiang	PROPN
hassl-3788	157	9	(	(	PUNCT
hassl-3788	157	10	2013	2013	NUM
hassl-3788	157	11	)	)	PUNCT
hassl-3788	157	12	,	,	PUNCT
hassl-3788	157	13	studying	study	VERB
hassl-3788	157	14	the	the	DET
hassl-3788	157	15	effects	effect	NOUN
hassl-3788	157	16	of	of	ADP
hassl-3788	157	17	a	a	DET
hassl-3788	157	18	financial	financial	ADJ
hassl-3788	157	19	crisis	crisis	NOUN
hassl-3788	157	20	,	,	PUNCT
hassl-3788	157	21	argue	argue	VERB
hassl-3788	157	22	that	that	SCONJ
hassl-3788	157	23	auditors	auditor	NOUN
hassl-3788	157	24	take	take	VERB
hassl-3788	157	25	precautionary	precautionary	ADJ
hassl-3788	157	26	measures	measure	NOUN
hassl-3788	157	27	by	by	ADP
hassl-3788	157	28	extending	extend	VERB
hassl-3788	157	29	their	their	PRON
hassl-3788	157	30	audit	audit	NOUN
hassl-3788	157	31	effort	effort	NOUN
hassl-3788	157	32	.	.	PUNCT
hassl-3788	158	1	uncertainty	uncertainty	NOUN
hassl-3788	158	2	and	and	CCONJ
hassl-3788	158	3	increased	increase	VERB
hassl-3788	158	4	risk	risk	NOUN
hassl-3788	158	5	in	in	ADP
hassl-3788	158	6	the	the	DET
hassl-3788	158	7	days	day	NOUN
hassl-3788	158	8	of	of	ADP
hassl-3788	158	9	covid-19	covid-19	PROPN
hassl-3788	158	10	create	create	VERB
hassl-3788	158	11	a	a	DET
hassl-3788	158	12	greater	great	ADJ
hassl-3788	158	13	need	need	NOUN
hassl-3788	158	14	for	for	ADP
hassl-3788	158	15	complex	complex	ADJ
hassl-3788	158	16	audit	audit	NOUN
hassl-3788	158	17	work	work	NOUN
hassl-3788	158	18	,	,	PUNCT
hassl-3788	158	19	which	which	PRON
hassl-3788	158	20	takes	take	VERB
hassl-3788	158	21	more	more	ADJ
hassl-3788	158	22	time	time	NOUN
hassl-3788	158	23	to	to	PART
hassl-3788	158	24	complete	complete	VERB
hassl-3788	158	25	,	,	PUNCT
hassl-3788	158	26	and	and	CCONJ
hassl-3788	158	27	therefore	therefore	ADV
hassl-3788	158	28	,	,	PUNCT
hassl-3788	158	29	more	more	ADJ
hassl-3788	158	30	time	time	NOUN
hassl-3788	158	31	to	to	PART
hassl-3788	158	32	audit	audit	VERB
hassl-3788	158	33	.	.	PUNCT
hassl-3788	159	1	according	accord	VERB
hassl-3788	159	2	to	to	ADP
hassl-3788	159	3	saleem	saleem	PROPN
hassl-3788	159	4	(	(	PUNCT
hassl-3788	159	5	2021	2021	NUM
hassl-3788	159	6	)	)	PUNCT
hassl-3788	159	7	restrictions	restriction	NOUN
hassl-3788	159	8	on	on	ADP
hassl-3788	159	9	social	social	ADJ
hassl-3788	159	10	distance	distance	NOUN
hassl-3788	159	11	and	and	CCONJ
hassl-3788	159	12	movements	movement	NOUN
hassl-3788	159	13	make	make	VERB
hassl-3788	159	14	it	it	PRON
hassl-3788	159	15	difficult	difficult	ADJ
hassl-3788	159	16	to	to	PART
hassl-3788	159	17	obtain	obtain	VERB
hassl-3788	159	18	appropriate	appropriate	ADJ
hassl-3788	159	19	evidence	evidence	NOUN
hassl-3788	159	20	during	during	ADP
hassl-3788	159	21	an	an	DET
hassl-3788	159	22	audit	audit	NOUN
hassl-3788	159	23	,	,	PUNCT
hassl-3788	159	24	which	which	PRON
hassl-3788	159	25	may	may	AUX
hassl-3788	159	26	increase	increase	VERB
hassl-3788	159	27	the	the	DET
hassl-3788	159	28	likelihood	likelihood	NOUN
hassl-3788	159	29	of	of	ADP
hassl-3788	159	30	the	the	DET
hassl-3788	159	31	auditor	auditor	NOUN
hassl-3788	159	32	's	's	PART
hassl-3788	159	33	opinion	opinion	NOUN
hassl-3788	159	34	being	be	AUX
hassl-3788	159	35	delivered	deliver	VERB
hassl-3788	159	36	.	.	PUNCT
hassl-3788	160	1	additionally	additionally	ADV
hassl-3788	160	2	,	,	PUNCT
hassl-3788	160	3	there	there	PRON
hassl-3788	160	4	is	be	VERB
hassl-3788	160	5	debate	debate	NOUN
hassl-3788	160	6	about	about	ADP
hassl-3788	160	7	the	the	DET
hassl-3788	160	8	quality	quality	NOUN
hassl-3788	160	9	of	of	ADP
hassl-3788	160	10	financial	financial	ADJ
hassl-3788	160	11	statements	statement	NOUN
hassl-3788	160	12	and	and	CCONJ
hassl-3788	160	13	whether	whether	SCONJ
hassl-3788	160	14	they	they	PRON
hassl-3788	160	15	can	can	AUX
hassl-3788	160	16	be	be	AUX
hassl-3788	160	17	prepared	prepare	VERB
hassl-3788	160	18	and	and	CCONJ
hassl-3788	160	19	audited	audit	VERB
hassl-3788	160	20	over	over	ADP
hassl-3788	160	21	a	a	DET
hassl-3788	160	22	limited	limited	ADJ
hassl-3788	160	23	period	period	NOUN
hassl-3788	160	24	of	of	ADP
hassl-3788	160	25	time	time	NOUN
hassl-3788	160	26	without	without	ADP
hassl-3788	160	27	compromising	compromise	VERB
hassl-3788	160	28	their	their	PRON
hassl-3788	160	29	reliability	reliability	NOUN
hassl-3788	160	30	(	(	PUNCT
hassl-3788	160	31	bryant	bryant	NOUN
hassl-3788	160	32	-	-	PUNCT
hassl-3788	160	33	kutcher	kutcher	PROPN
hassl-3788	160	34	,	,	PUNCT
hassl-3788	160	35	peng	peng	PROPN
hassl-3788	160	36	,	,	PUNCT
hassl-3788	160	37	&	&	CCONJ
hassl-3788	160	38	weber	weber	PROPN
hassl-3788	160	39	,	,	PUNCT
hassl-3788	160	40	2013	2013	NUM
hassl-3788	160	41	)	)	PUNCT
hassl-3788	160	42	.	.	PUNCT
hassl-3788	161	1	as	as	ADP
hassl-3788	161	2	a	a	DET
hassl-3788	161	3	result	result	NOUN
hassl-3788	161	4	,	,	PUNCT
hassl-3788	161	5	we	we	PRON
hassl-3788	161	6	expect	expect	VERB
hassl-3788	161	7	a	a	DET
hassl-3788	161	8	positive	positive	ADJ
hassl-3788	161	9	relationship	relationship	NOUN
hassl-3788	161	10	between	between	ADP
hassl-3788	161	11	audit	audit	NOUN
hassl-3788	161	12	report	report	NOUN
hassl-3788	161	13	delays	delay	NOUN
hassl-3788	161	14	and	and	CCONJ
hassl-3788	161	15	the	the	DET
hassl-3788	161	16	complexity	complexity	NOUN
hassl-3788	161	17	of	of	ADP
hassl-3788	161	18	the	the	DET
hassl-3788	161	19	current	current	ADJ
hassl-3788	161	20	crisis	crisis	NOUN
hassl-3788	161	21	period	period	NOUN
hassl-3788	161	22	(	(	PUNCT
hassl-3788	161	23	el	el	NOUN
hassl-3788	161	24	-	-	PUNCT
hassl-3788	161	25	bannany	bannany	NOUN
hassl-3788	161	26	,	,	PUNCT
hassl-3788	161	27	2008	2008	NUM
hassl-3788	161	28	)	)	PUNCT
hassl-3788	161	29	.	.	PUNCT
hassl-3788	162	1	most	most	ADJ
hassl-3788	162	2	sectors	sector	NOUN
hassl-3788	162	3	suffer	suffer	VERB
hassl-3788	162	4	from	from	ADP
hassl-3788	162	5	a	a	DET
hassl-3788	162	6	lack	lack	NOUN
hassl-3788	162	7	of	of	ADP
hassl-3788	162	8	liquidity	liquidity	NOUN
hassl-3788	162	9	and	and	CCONJ
hassl-3788	162	10	uncertainty	uncertainty	NOUN
hassl-3788	162	11	regarding	regard	VERB
hassl-3788	162	12	future	future	ADJ
hassl-3788	162	13	economic	economic	ADJ
hassl-3788	162	14	growth	growth	NOUN
hassl-3788	162	15	.	.	PUNCT
hassl-3788	163	1	these	these	DET
hassl-3788	163	2	conditions	condition	NOUN
hassl-3788	163	3	have	have	AUX
hassl-3788	163	4	led	lead	VERB
hassl-3788	163	5	many	many	ADJ
hassl-3788	163	6	companies	company	NOUN
hassl-3788	163	7	to	to	PART
hassl-3788	163	8	increase	increase	VERB
hassl-3788	163	9	their	their	PRON
hassl-3788	163	10	business	business	NOUN
hassl-3788	163	11	risks	risk	NOUN
hassl-3788	163	12	due	due	ADJ
hassl-3788	163	13	to	to	ADP
hassl-3788	163	14	the	the	DET
hassl-3788	163	15	current	current	ADJ
hassl-3788	163	16	pandemic	pandemic	NOUN
hassl-3788	163	17	.	.	PUNCT
hassl-3788	164	1	according	accord	VERB
hassl-3788	164	2	to	to	ADP
hassl-3788	164	3	husain	husain	PROPN
hassl-3788	164	4	,	,	PUNCT
hassl-3788	164	5	pasupati	pasupati	ADV
hassl-3788	164	6	,	,	PUNCT
hassl-3788	164	7	and	and	CCONJ
hassl-3788	164	8	quintania	quintania	NOUN
hassl-3788	164	9	(	(	PUNCT
hassl-3788	164	10	2020	2020	NUM
hassl-3788	164	11	)	)	PUNCT
hassl-3788	164	12	who	who	PRON
hassl-3788	164	13	studied	study	VERB
hassl-3788	164	14	audit	audit	NOUN
hassl-3788	164	15	delays	delay	NOUN
hassl-3788	164	16	during	during	ADP
hassl-3788	164	17	the	the	DET
hassl-3788	164	18	covid-19	covid-19	PROPN
hassl-3788	164	19	period	period	NOUN
hassl-3788	164	20	in	in	ADP
hassl-3788	164	21	indonesia	indonesia	PROPN
hassl-3788	164	22	,	,	PUNCT
hassl-3788	164	23	emphasizing	emphasize	VERB
hassl-3788	164	24	that	that	SCONJ
hassl-3788	164	25	arl	arl	PROPN
hassl-3788	164	26	is	be	AUX
hassl-3788	164	27	now	now	ADV
hassl-3788	164	28	a	a	DET
hassl-3788	164	29	separate	separate	ADJ
hassl-3788	164	30	issue	issue	NOUN
hassl-3788	164	31	for	for	ADP
hassl-3788	164	32	audit	audit	NOUN
hassl-3788	164	33	humanities	humanity	NOUN
hassl-3788	164	34	and	and	CCONJ
hassl-3788	164	35	social	social	ADJ
hassl-3788	164	36	sciences	science	NOUN
hassl-3788	164	37	letters	letter	NOUN
hassl-3788	164	38	,	,	PUNCT
hassl-3788	164	39	2024	2024	NUM
hassl-3788	164	40	,	,	PUNCT
hassl-3788	164	41	12(3	12(3	NUM
hassl-3788	164	42	):	):	PUNCT
hassl-3788	164	43	443	443	NUM
hassl-3788	164	44	-	-	SYM
hassl-3788	164	45	460	460	NUM
hassl-3788	164	46	448	448	NUM
hassl-3788	164	47	©	©	PROPN
hassl-3788	164	48	2024	2024	NUM
hassl-3788	164	49	conscientia	conscientia	PROPN
hassl-3788	164	50	beam	beam	PROPN
hassl-3788	164	51	.	.	PUNCT
hassl-3788	165	1	all	all	DET
hassl-3788	165	2	rights	right	NOUN
hassl-3788	165	3	reserved	reserve	VERB
hassl-3788	165	4	.	.	PUNCT
hassl-3788	166	1	firms	firm	NOUN
hassl-3788	166	2	and	and	CCONJ
hassl-3788	166	3	companies	company	NOUN
hassl-3788	166	4	.	.	PUNCT
hassl-3788	167	1	conclusions	conclusion	NOUN
hassl-3788	167	2	:	:	PUNCT
hassl-3788	167	3	similar	similar	ADJ
hassl-3788	167	4	to	to	ADP
hassl-3788	167	5	the	the	DET
hassl-3788	167	6	previous	previous	ADJ
hassl-3788	167	7	study	study	NOUN
hassl-3788	167	8	,	,	PUNCT
hassl-3788	167	9	the	the	DET
hassl-3788	167	10	audit	audit	NOUN
hassl-3788	167	11	analytics	analytic	NOUN
hassl-3788	167	12	staff	staff	NOUN
hassl-3788	167	13	(	(	PUNCT
hassl-3788	167	14	2020	2020	NUM
hassl-3788	167	15	)	)	PUNCT
hassl-3788	167	16	blog	blog	NOUN
hassl-3788	167	17	reports	report	VERB
hassl-3788	167	18	that	that	SCONJ
hassl-3788	167	19	some	some	DET
hassl-3788	167	20	audit	audit	NOUN
hassl-3788	167	21	reports	report	NOUN
hassl-3788	167	22	were	be	AUX
hassl-3788	167	23	delayed	delay	VERB
hassl-3788	167	24	in	in	ADP
hassl-3788	167	25	europe	europe	PROPN
hassl-3788	167	26	and	and	CCONJ
hassl-3788	167	27	the	the	DET
hassl-3788	167	28	united	united	ADJ
hassl-3788	167	29	kingdom	kingdom	PROPN
hassl-3788	167	30	.	.	PUNCT
hassl-3788	168	1	the	the	DET
hassl-3788	168	2	concept	concept	NOUN
hassl-3788	168	3	of	of	ADP
hassl-3788	168	4	"	"	PUNCT
hassl-3788	168	5	audit	audit	NOUN
hassl-3788	168	6	report	report	NOUN
hassl-3788	168	7	lag	lag	NOUN
hassl-3788	168	8	(	(	PUNCT
hassl-3788	168	9	arl	arl	PROPN
hassl-3788	168	10	)	)	PUNCT
hassl-3788	168	11	"	"	PUNCT
hassl-3788	168	12	refers	refer	VERB
hassl-3788	168	13	to	to	ADP
hassl-3788	168	14	the	the	DET
hassl-3788	168	15	duration	duration	NOUN
hassl-3788	168	16	during	during	ADP
hassl-3788	168	17	which	which	PRON
hassl-3788	168	18	auditors	auditor	NOUN
hassl-3788	168	19	are	be	AUX
hassl-3788	168	20	obligated	obligate	VERB
hassl-3788	168	21	to	to	PART
hassl-3788	168	22	finalize	finalize	VERB
hassl-3788	168	23	their	their	PRON
hassl-3788	168	24	processes	process	NOUN
hassl-3788	168	25	for	for	ADP
hassl-3788	168	26	a	a	DET
hassl-3788	168	27	specific	specific	ADJ
hassl-3788	168	28	client	client	NOUN
hassl-3788	168	29	.	.	PUNCT
hassl-3788	169	1	we	we	PRON
hassl-3788	169	2	conduct	conduct	VERB
hassl-3788	169	3	the	the	DET
hassl-3788	169	4	collection	collection	NOUN
hassl-3788	169	5	from	from	ADP
hassl-3788	169	6	the	the	DET
hassl-3788	169	7	end	end	NOUN
hassl-3788	169	8	of	of	ADP
hassl-3788	169	9	the	the	DET
hassl-3788	169	10	fiscal	fiscal	ADJ
hassl-3788	169	11	year	year	NOUN
hassl-3788	169	12	to	to	ADP
hassl-3788	169	13	the	the	DET
hassl-3788	169	14	official	official	ADJ
hassl-3788	169	15	signing	signing	NOUN
hassl-3788	169	16	of	of	ADP
hassl-3788	169	17	the	the	DET
hassl-3788	169	18	audit	audit	NOUN
hassl-3788	169	19	report	report	NOUN
hassl-3788	169	20	.	.	PUNCT
hassl-3788	170	1	handoyo	handoyo	PROPN
hassl-3788	170	2	and	and	CCONJ
hassl-3788	170	3	maulana	maulana	PROPN
hassl-3788	170	4	(	(	PUNCT
hassl-3788	170	5	2019	2019	NUM
hassl-3788	170	6	)	)	PUNCT
hassl-3788	170	7	conducted	conduct	VERB
hassl-3788	170	8	the	the	DET
hassl-3788	170	9	study	study	NOUN
hassl-3788	170	10	that	that	PRON
hassl-3788	170	11	examined	examine	VERB
hassl-3788	170	12	the	the	DET
hassl-3788	170	13	many	many	ADJ
hassl-3788	170	14	factors	factor	NOUN
hassl-3788	170	15	that	that	PRON
hassl-3788	170	16	impact	impact	VERB
hassl-3788	170	17	the	the	DET
hassl-3788	170	18	duration	duration	NOUN
hassl-3788	170	19	of	of	ADP
hassl-3788	170	20	audit	audit	NOUN
hassl-3788	170	21	report	report	NOUN
hassl-3788	170	22	lag	lag	VERB
hassl-3788	170	23	in	in	ADP
hassl-3788	170	24	financial	financial	ADJ
hassl-3788	170	25	statements	statement	NOUN
hassl-3788	170	26	,	,	PUNCT
hassl-3788	170	27	with	with	ADP
hassl-3788	170	28	a	a	DET
hassl-3788	170	29	special	special	ADJ
hassl-3788	170	30	focus	focus	NOUN
hassl-3788	170	31	on	on	ADP
hassl-3788	170	32	the	the	DET
hassl-3788	170	33	banking	banking	NOUN
hassl-3788	170	34	industry	industry	NOUN
hassl-3788	170	35	.	.	PUNCT
hassl-3788	171	1	in	in	ADP
hassl-3788	171	2	this	this	DET
hassl-3788	171	3	study	study	NOUN
hassl-3788	171	4	,	,	PUNCT
hassl-3788	171	5	the	the	DET
hassl-3788	171	6	data	datum	NOUN
hassl-3788	171	7	were	be	AUX
hassl-3788	171	8	selected	select	VERB
hassl-3788	171	9	by	by	ADP
hassl-3788	171	10	the	the	DET
hassl-3788	171	11	purposive	purposive	ADJ
hassl-3788	171	12	sampling	sampling	NOUN
hassl-3788	171	13	technique	technique	NOUN
hassl-3788	171	14	,	,	PUNCT
hassl-3788	171	15	and	and	CCONJ
hassl-3788	171	16	the	the	DET
hassl-3788	171	17	analysis	analysis	NOUN
hassl-3788	171	18	was	be	AUX
hassl-3788	171	19	conducted	conduct	VERB
hassl-3788	171	20	utilizing	utilize	VERB
hassl-3788	171	21	multiple	multiple	ADJ
hassl-3788	171	22	linear	linear	ADJ
hassl-3788	171	23	regression	regression	NOUN
hassl-3788	171	24	.	.	PUNCT
hassl-3788	172	1	furthermore	furthermore	ADV
hassl-3788	172	2	,	,	PUNCT
hassl-3788	172	3	abdillah	abdillah	ADJ
hassl-3788	172	4	,	,	PUNCT
hassl-3788	172	5	mardijuwono	mardijuwono	X
hassl-3788	172	6	,	,	PUNCT
hassl-3788	172	7	and	and	CCONJ
hassl-3788	172	8	habiburrochman	habiburrochman	NOUN
hassl-3788	172	9	(	(	PUNCT
hassl-3788	172	10	2019	2019	NUM
hassl-3788	172	11	)	)	PUNCT
hassl-3788	172	12	conducted	conduct	VERB
hassl-3788	172	13	a	a	DET
hassl-3788	172	14	study	study	NOUN
hassl-3788	172	15	that	that	PRON
hassl-3788	172	16	investigated	investigate	VERB
hassl-3788	172	17	and	and	CCONJ
hassl-3788	172	18	evaluated	evaluate	VERB
hassl-3788	172	19	several	several	ADJ
hassl-3788	172	20	factors	factor	NOUN
hassl-3788	172	21	influencing	influence	VERB
hassl-3788	172	22	the	the	DET
hassl-3788	172	23	effectiveness	effectiveness	NOUN
hassl-3788	172	24	of	of	ADP
hassl-3788	172	25	auditors	auditor	NOUN
hassl-3788	172	26	in	in	ADP
hassl-3788	172	27	carrying	carry	VERB
hassl-3788	172	28	out	out	ADP
hassl-3788	172	29	the	the	DET
hassl-3788	172	30	audit	audit	NOUN
hassl-3788	172	31	process	process	NOUN
hassl-3788	172	32	,	,	PUNCT
hassl-3788	172	33	as	as	SCONJ
hassl-3788	172	34	evidenced	evidence	VERB
hassl-3788	172	35	by	by	ADP
hassl-3788	172	36	the	the	DET
hassl-3788	172	37	length	length	NOUN
hassl-3788	172	38	of	of	ADP
hassl-3788	172	39	time	time	NOUN
hassl-3788	172	40	required	require	VERB
hassl-3788	172	41	for	for	ADP
hassl-3788	172	42	submitting	submit	VERB
hassl-3788	172	43	the	the	DET
hassl-3788	172	44	audit	audit	NOUN
hassl-3788	172	45	report	report	NOUN
hassl-3788	172	46	.	.	PUNCT
hassl-3788	173	1	the	the	DET
hassl-3788	173	2	study	study	NOUN
hassl-3788	173	3	uncovered	uncover	VERB
hassl-3788	173	4	a	a	DET
hassl-3788	173	5	statistically	statistically	ADV
hassl-3788	173	6	significant	significant	ADJ
hassl-3788	173	7	negative	negative	ADJ
hassl-3788	173	8	impact	impact	NOUN
hassl-3788	173	9	on	on	ADP
hassl-3788	173	10	the	the	DET
hassl-3788	173	11	rate	rate	NOUN
hassl-3788	173	12	of	of	ADP
hassl-3788	173	13	audit	audit	NOUN
hassl-3788	173	14	report	report	NOUN
hassl-3788	173	15	issuance	issuance	NOUN
hassl-3788	173	16	due	due	ADP
hassl-3788	173	17	to	to	ADP
hassl-3788	173	18	certain	certain	ADJ
hassl-3788	173	19	factors	factor	NOUN
hassl-3788	173	20	related	relate	VERB
hassl-3788	173	21	to	to	ADP
hassl-3788	173	22	the	the	DET
hassl-3788	173	23	efficacy	efficacy	NOUN
hassl-3788	173	24	of	of	ADP
hassl-3788	173	25	audit	audit	NOUN
hassl-3788	173	26	committees	committee	NOUN
hassl-3788	173	27	and	and	CCONJ
hassl-3788	173	28	a	a	DET
hassl-3788	173	29	company	company	NOUN
hassl-3788	173	30	’s	’s	PART
hassl-3788	173	31	financial	financial	ADJ
hassl-3788	173	32	performance	performance	NOUN
hassl-3788	173	33	.	.	PUNCT
hassl-3788	174	1	however	however	ADV
hassl-3788	174	2	,	,	PUNCT
hassl-3788	174	3	the	the	DET
hassl-3788	174	4	variable	variable	NOUN
hassl-3788	174	5	that	that	PRON
hassl-3788	174	6	represents	represent	VERB
hassl-3788	174	7	the	the	DET
hassl-3788	174	8	financial	financial	ADJ
hassl-3788	174	9	state	state	NOUN
hassl-3788	174	10	of	of	ADP
hassl-3788	174	11	the	the	DET
hassl-3788	174	12	business	business	NOUN
hassl-3788	174	13	demonstrated	demonstrate	VERB
hassl-3788	174	14	a	a	DET
hassl-3788	174	15	statistically	statistically	ADV
hassl-3788	174	16	significant	significant	ADJ
hassl-3788	174	17	positive	positive	ADJ
hassl-3788	174	18	influence	influence	NOUN
hassl-3788	174	19	on	on	ADP
hassl-3788	174	20	the	the	DET
hassl-3788	174	21	duration	duration	NOUN
hassl-3788	174	22	required	require	VERB
hassl-3788	174	23	to	to	PART
hassl-3788	174	24	release	release	VERB
hassl-3788	174	25	the	the	DET
hassl-3788	174	26	audit	audit	NOUN
hassl-3788	174	27	report	report	NOUN
hassl-3788	174	28	.	.	PUNCT
hassl-3788	175	1	furthermore	furthermore	ADV
hassl-3788	175	2	,	,	PUNCT
hassl-3788	175	3	raweh	raweh	PROPN
hassl-3788	175	4	,	,	PUNCT
hassl-3788	175	5	kamardin	kamardin	NOUN
hassl-3788	175	6	,	,	PUNCT
hassl-3788	175	7	and	and	CCONJ
hassl-3788	175	8	malik	malik	PROPN
hassl-3788	175	9	(	(	PUNCT
hassl-3788	175	10	2019	2019	NUM
hassl-3788	175	11	)	)	PUNCT
hassl-3788	175	12	study	study	NOUN
hassl-3788	175	13	presents	present	VERB
hassl-3788	175	14	empirical	empirical	ADJ
hassl-3788	175	15	findings	finding	NOUN
hassl-3788	175	16	that	that	PRON
hassl-3788	175	17	establish	establish	VERB
hassl-3788	175	18	a	a	DET
hassl-3788	175	19	correlation	correlation	NOUN
hassl-3788	175	20	between	between	ADP
hassl-3788	175	21	the	the	DET
hassl-3788	175	22	features	feature	NOUN
hassl-3788	175	23	of	of	ADP
hassl-3788	175	24	audit	audit	NOUN
hassl-3788	175	25	committees	committee	NOUN
hassl-3788	175	26	and	and	CCONJ
hassl-3788	175	27	the	the	DET
hassl-3788	175	28	timeliness	timeliness	NOUN
hassl-3788	175	29	of	of	ADP
hassl-3788	175	30	audit	audit	NOUN
hassl-3788	175	31	reports	report	NOUN
hassl-3788	175	32	.	.	PUNCT
hassl-3788	176	1	the	the	DET
hassl-3788	176	2	present	present	ADJ
hassl-3788	176	3	study	study	NOUN
hassl-3788	176	4	utilized	utilize	VERB
hassl-3788	176	5	a	a	DET
hassl-3788	176	6	dataset	dataset	NOUN
hassl-3788	176	7	of	of	ADP
hassl-3788	176	8	255	255	NUM
hassl-3788	176	9	firms	firm	NOUN
hassl-3788	176	10	that	that	PRON
hassl-3788	176	11	were	be	AUX
hassl-3788	176	12	listed	list	VERB
hassl-3788	176	13	in	in	ADP
hassl-3788	176	14	the	the	DET
hassl-3788	176	15	muscat	muscat	PROPN
hassl-3788	176	16	securities	security	NOUN
hassl-3788	176	17	market	market	NOUN
hassl-3788	176	18	during	during	ADP
hassl-3788	176	19	the	the	DET
hassl-3788	176	20	years	year	NOUN
hassl-3788	176	21	2013	2013	NUM
hassl-3788	176	22	and	and	CCONJ
hassl-3788	176	23	2017	2017	NUM
hassl-3788	176	24	.	.	PUNCT
hassl-3788	177	1	the	the	DET
hassl-3788	177	2	results	result	NOUN
hassl-3788	177	3	obtained	obtain	VERB
hassl-3788	177	4	from	from	ADP
hassl-3788	177	5	the	the	DET
hassl-3788	177	6	multivariate	multivariate	NOUN
hassl-3788	177	7	analysis	analysis	NOUN
hassl-3788	177	8	indicate	indicate	VERB
hassl-3788	177	9	a	a	DET
hassl-3788	177	10	statistically	statistically	ADV
hassl-3788	177	11	significant	significant	ADJ
hassl-3788	177	12	and	and	CCONJ
hassl-3788	177	13	positive	positive	ADJ
hassl-3788	177	14	correlation	correlation	NOUN
hassl-3788	177	15	between	between	ADP
hassl-3788	177	16	the	the	DET
hassl-3788	177	17	size	size	NOUN
hassl-3788	177	18	of	of	ADP
hassl-3788	177	19	the	the	DET
hassl-3788	177	20	audit	audit	NOUN
hassl-3788	177	21	committee	committee	NOUN
hassl-3788	177	22	and	and	CCONJ
hassl-3788	177	23	the	the	DET
hassl-3788	177	24	duration	duration	NOUN
hassl-3788	177	25	required	require	VERB
hassl-3788	177	26	to	to	PART
hassl-3788	177	27	finalize	finalize	VERB
hassl-3788	177	28	the	the	DET
hassl-3788	177	29	audit	audit	NOUN
hassl-3788	177	30	report	report	NOUN
hassl-3788	177	31	.	.	PUNCT
hassl-3788	178	1	moreover	moreover	ADV
hassl-3788	178	2	,	,	PUNCT
hassl-3788	178	3	research	research	NOUN
hassl-3788	178	4	has	have	AUX
hassl-3788	178	5	shown	show	VERB
hassl-3788	178	6	that	that	SCONJ
hassl-3788	178	7	including	include	VERB
hassl-3788	178	8	financial	financial	ADJ
hassl-3788	178	9	knowledge	knowledge	NOUN
hassl-3788	178	10	within	within	ADP
hassl-3788	178	11	the	the	DET
hassl-3788	178	12	audit	audit	NOUN
hassl-3788	178	13	committee	committee	NOUN
hassl-3788	178	14	decreases	decrease	VERB
hassl-3788	178	15	the	the	DET
hassl-3788	178	16	length	length	NOUN
hassl-3788	178	17	of	of	ADP
hassl-3788	178	18	the	the	DET
hassl-3788	178	19	audit	audit	NOUN
hassl-3788	178	20	lag	lag	NOUN
hassl-3788	178	21	.	.	PUNCT
hassl-3788	179	1	lai	lai	PROPN
hassl-3788	179	2	(	(	PUNCT
hassl-3788	179	3	2019	2019	NUM
hassl-3788	179	4	)	)	PUNCT
hassl-3788	179	5	conducted	conduct	VERB
hassl-3788	179	6	a	a	DET
hassl-3788	179	7	research	research	NOUN
hassl-3788	179	8	study	study	NOUN
hassl-3788	179	9	that	that	PRON
hassl-3788	179	10	investigated	investigate	VERB
hassl-3788	179	11	the	the	DET
hassl-3788	179	12	possible	possible	ADJ
hassl-3788	179	13	consequences	consequence	NOUN
hassl-3788	179	14	of	of	ADP
hassl-3788	179	15	a	a	DET
hassl-3788	179	16	merger	merger	NOUN
hassl-3788	179	17	on	on	ADP
hassl-3788	179	18	the	the	DET
hassl-3788	179	19	customer	customer	NOUN
hassl-3788	179	20	base	base	NOUN
hassl-3788	179	21	of	of	ADP
hassl-3788	179	22	an	an	DET
hassl-3788	179	23	audit	audit	NOUN
hassl-3788	179	24	business	business	NOUN
hassl-3788	179	25	.	.	PUNCT
hassl-3788	180	1	the	the	DET
hassl-3788	180	2	focus	focus	NOUN
hassl-3788	180	3	of	of	ADP
hassl-3788	180	4	this	this	DET
hassl-3788	180	5	study	study	NOUN
hassl-3788	180	6	mostly	mostly	ADV
hassl-3788	180	7	revolved	revolve	VERB
hassl-3788	180	8	around	around	ADP
hassl-3788	180	9	the	the	DET
hassl-3788	180	10	assessment	assessment	NOUN
hassl-3788	180	11	of	of	ADP
hassl-3788	180	12	the	the	DET
hassl-3788	180	13	impact	impact	NOUN
hassl-3788	180	14	of	of	ADP
hassl-3788	180	15	mergers	merger	NOUN
hassl-3788	180	16	on	on	ADP
hassl-3788	180	17	report	report	NOUN
hassl-3788	180	18	delay	delay	NOUN
hassl-3788	180	19	,	,	PUNCT
hassl-3788	180	20	audit	audit	NOUN
hassl-3788	180	21	fees	fee	NOUN
hassl-3788	180	22	,	,	PUNCT
hassl-3788	180	23	and	and	CCONJ
hassl-3788	180	24	audit	audit	NOUN
hassl-3788	180	25	quality	quality	NOUN
hassl-3788	180	26	.	.	PUNCT
hassl-3788	181	1	the	the	DET
hassl-3788	181	2	objective	objective	NOUN
hassl-3788	181	3	of	of	ADP
hassl-3788	181	4	this	this	DET
hassl-3788	181	5	research	research	NOUN
hassl-3788	181	6	is	be	AUX
hassl-3788	181	7	to	to	PART
hassl-3788	181	8	examine	examine	VERB
hassl-3788	181	9	the	the	DET
hassl-3788	181	10	impact	impact	NOUN
hassl-3788	181	11	of	of	ADP
hassl-3788	181	12	a	a	DET
hassl-3788	181	13	merger	merger	NOUN
hassl-3788	181	14	between	between	ADP
hassl-3788	181	15	audit	audit	NOUN
hassl-3788	181	16	firms	firm	NOUN
hassl-3788	181	17	in	in	ADP
hassl-3788	181	18	hong	hong	PROPN
hassl-3788	181	19	kong	kong	PROPN
hassl-3788	181	20	on	on	ADP
hassl-3788	181	21	the	the	DET
hassl-3788	181	22	duration	duration	NOUN
hassl-3788	181	23	of	of	ADP
hassl-3788	181	24	audit	audit	NOUN
hassl-3788	181	25	report	report	NOUN
hassl-3788	181	26	lag	lag	VERB
hassl-3788	181	27	in	in	ADP
hassl-3788	181	28	the	the	DET
hassl-3788	181	29	property	property	NOUN
hassl-3788	181	30	business	business	NOUN
hassl-3788	181	31	.	.	PUNCT
hassl-3788	182	1	the	the	DET
hassl-3788	182	2	results	result	NOUN
hassl-3788	182	3	show	show	VERB
hassl-3788	182	4	a	a	DET
hassl-3788	182	5	decrease	decrease	NOUN
hassl-3788	182	6	in	in	ADP
hassl-3788	182	7	the	the	DET
hassl-3788	182	8	time	time	NOUN
hassl-3788	182	9	needed	need	VERB
hassl-3788	182	10	to	to	PART
hassl-3788	182	11	submit	submit	VERB
hassl-3788	182	12	audit	audit	NOUN
hassl-3788	182	13	reports	report	NOUN
hassl-3788	182	14	for	for	ADP
hassl-3788	182	15	the	the	DET
hassl-3788	182	16	consolidated	consolidated	ADJ
hassl-3788	182	17	company	company	NOUN
hassl-3788	182	18	’s	’s	PART
hassl-3788	182	19	client	client	NOUN
hassl-3788	182	20	after	after	ADP
hassl-3788	182	21	the	the	DET
hassl-3788	182	22	merger	merger	NOUN
hassl-3788	182	23	.	.	PUNCT
hassl-3788	183	1	in	in	ADP
hassl-3788	183	2	addition	addition	NOUN
hassl-3788	183	3	,	,	PUNCT
hassl-3788	183	4	consolidated	consolidated	ADJ
hassl-3788	183	5	corporations	corporation	NOUN
hassl-3788	183	6	gain	gain	VERB
hassl-3788	183	7	a	a	DET
hassl-3788	183	8	significant	significant	ADJ
hassl-3788	183	9	portion	portion	NOUN
hassl-3788	183	10	of	of	ADP
hassl-3788	183	11	the	the	DET
hassl-3788	183	12	market	market	NOUN
hassl-3788	183	13	in	in	ADP
hassl-3788	183	14	the	the	DET
hassl-3788	183	15	real	real	ADJ
hassl-3788	183	16	estate	estate	NOUN
hassl-3788	183	17	industry	industry	NOUN
hassl-3788	183	18	,	,	PUNCT
hassl-3788	183	19	accounting	account	VERB
hassl-3788	183	20	for	for	ADP
hassl-3788	183	21	more	more	ADJ
hassl-3788	183	22	than	than	ADP
hassl-3788	183	23	50	50	NUM
hassl-3788	183	24	%	%	NOUN
hassl-3788	183	25	of	of	ADP
hassl-3788	183	26	the	the	DET
hassl-3788	183	27	market	market	NOUN
hassl-3788	183	28	.	.	PUNCT
hassl-3788	184	1	durand	durand	PROPN
hassl-3788	184	2	(	(	PUNCT
hassl-3788	184	3	2019	2019	NUM
hassl-3788	184	4	)	)	PUNCT
hassl-3788	184	5	aims	aim	VERB
hassl-3788	184	6	to	to	PART
hassl-3788	184	7	enhance	enhance	VERB
hassl-3788	184	8	our	our	PRON
hassl-3788	184	9	comprehension	comprehension	NOUN
hassl-3788	184	10	of	of	ADP
hassl-3788	184	11	the	the	DET
hassl-3788	184	12	factors	factor	NOUN
hassl-3788	184	13	influencing	influence	VERB
hassl-3788	184	14	audit	audit	NOUN
hassl-3788	184	15	report	report	NOUN
hassl-3788	184	16	lag	lag	NOUN
hassl-3788	184	17	,	,	PUNCT
hassl-3788	184	18	a	a	DET
hassl-3788	184	19	quantitative	quantitative	ADJ
hassl-3788	184	20	measure	measure	NOUN
hassl-3788	184	21	that	that	PRON
hassl-3788	184	22	quantifies	quantify	VERB
hassl-3788	184	23	the	the	DET
hassl-3788	184	24	duration	duration	NOUN
hassl-3788	184	25	,	,	PUNCT
hassl-3788	184	26	in	in	ADP
hassl-3788	184	27	days	day	NOUN
hassl-3788	184	28	,	,	PUNCT
hassl-3788	184	29	between	between	ADP
hassl-3788	184	30	a	a	DET
hassl-3788	184	31	firm	firm	NOUN
hassl-3788	184	32	's	's	PART
hassl-3788	184	33	fiscal	fiscal	ADJ
hassl-3788	184	34	year	year	NOUN
hassl-3788	184	35	-	-	PUNCT
hassl-3788	184	36	end	end	NOUN
hassl-3788	184	37	and	and	CCONJ
hassl-3788	184	38	the	the	DET
hassl-3788	184	39	publication	publication	NOUN
hassl-3788	184	40	date	date	NOUN
hassl-3788	184	41	of	of	ADP
hassl-3788	184	42	its	its	PRON
hassl-3788	184	43	auditor	auditor	NOUN
hassl-3788	184	44	's	's	PART
hassl-3788	184	45	report	report	NOUN
hassl-3788	184	46	.	.	PUNCT
hassl-3788	185	1	this	this	DET
hassl-3788	185	2	study	study	NOUN
hassl-3788	185	3	aims	aim	VERB
hassl-3788	185	4	to	to	PART
hassl-3788	185	5	consolidate	consolidate	VERB
hassl-3788	185	6	the	the	DET
hassl-3788	185	7	existing	exist	VERB
hassl-3788	185	8	literature	literature	NOUN
hassl-3788	185	9	on	on	ADP
hassl-3788	185	10	the	the	DET
hassl-3788	185	11	subject	subject	NOUN
hassl-3788	185	12	under	under	ADP
hassl-3788	185	13	examination	examination	NOUN
hassl-3788	185	14	.	.	PUNCT
hassl-3788	186	1	this	this	DET
hassl-3788	186	2	study	study	NOUN
hassl-3788	186	3	presents	present	VERB
hassl-3788	186	4	findings	finding	NOUN
hassl-3788	186	5	that	that	PRON
hassl-3788	186	6	demonstrate	demonstrate	VERB
hassl-3788	186	7	a	a	DET
hassl-3788	186	8	favorable	favorable	ADJ
hassl-3788	186	9	association	association	NOUN
hassl-3788	186	10	between	between	ADP
hassl-3788	186	11	the	the	DET
hassl-3788	186	12	decrease	decrease	NOUN
hassl-3788	186	13	in	in	ADP
hassl-3788	186	14	audit	audit	NOUN
hassl-3788	186	15	report	report	NOUN
hassl-3788	186	16	lag	lag	NOUN
hassl-3788	186	17	and	and	CCONJ
hassl-3788	186	18	many	many	ADJ
hassl-3788	186	19	characteristics	characteristic	NOUN
hassl-3788	186	20	,	,	PUNCT
hassl-3788	186	21	such	such	ADJ
hassl-3788	186	22	as	as	ADP
hassl-3788	186	23	client	client	NOUN
hassl-3788	186	24	size	size	NOUN
hassl-3788	186	25	,	,	PUNCT
hassl-3788	186	26	positive	positive	ADJ
hassl-3788	186	27	earnings	earning	NOUN
hassl-3788	186	28	news	news	NOUN
hassl-3788	186	29	,	,	PUNCT
hassl-3788	186	30	extended	extend	VERB
hassl-3788	186	31	auditor	auditor	NOUN
hassl-3788	186	32	tenure	tenure	NOUN
hassl-3788	186	33	,	,	PUNCT
hassl-3788	186	34	and	and	CCONJ
hassl-3788	186	35	the	the	DET
hassl-3788	186	36	supply	supply	NOUN
hassl-3788	186	37	of	of	ADP
hassl-3788	186	38	non	non	ADJ
hassl-3788	186	39	-	-	ADJ
hassl-3788	186	40	audit	audit	ADJ
hassl-3788	186	41	services	service	NOUN
hassl-3788	186	42	.	.	PUNCT
hassl-3788	187	1	furthermore	furthermore	ADV
hassl-3788	187	2	,	,	PUNCT
hassl-3788	187	3	the	the	DET
hassl-3788	187	4	study	study	NOUN
hassl-3788	187	5	conducted	conduct	VERB
hassl-3788	187	6	by	by	ADP
hassl-3788	187	7	firnanti	firnanti	NOUN
hassl-3788	187	8	and	and	CCONJ
hassl-3788	187	9	karmudiandri	karmudiandri	PROPN
hassl-3788	187	10	(	(	PUNCT
hassl-3788	187	11	2020	2020	NUM
hassl-3788	187	12	)	)	PUNCT
hassl-3788	187	13	aims	aim	VERB
hassl-3788	187	14	to	to	PART
hassl-3788	187	15	gather	gather	VERB
hassl-3788	187	16	empirical	empirical	ADJ
hassl-3788	187	17	data	datum	NOUN
hassl-3788	187	18	in	in	ADP
hassl-3788	187	19	order	order	NOUN
hassl-3788	187	20	to	to	PART
hassl-3788	187	21	establish	establish	VERB
hassl-3788	187	22	a	a	DET
hassl-3788	187	23	correlation	correlation	NOUN
hassl-3788	187	24	between	between	ADP
hassl-3788	187	25	corporate	corporate	ADJ
hassl-3788	187	26	governance	governance	NOUN
hassl-3788	187	27	,	,	PUNCT
hassl-3788	187	28	as	as	SCONJ
hassl-3788	187	29	measured	measure	VERB
hassl-3788	187	30	by	by	ADP
hassl-3788	187	31	the	the	DET
hassl-3788	187	32	characteristics	characteristic	NOUN
hassl-3788	187	33	of	of	ADP
hassl-3788	187	34	the	the	DET
hassl-3788	187	35	board	board	NOUN
hassl-3788	187	36	and	and	CCONJ
hassl-3788	187	37	audit	audit	NOUN
hassl-3788	187	38	committee	committee	NOUN
hassl-3788	187	39	(	(	PUNCT
hassl-3788	187	40	specifically	specifically	ADV
hassl-3788	187	41	,	,	PUNCT
hassl-3788	187	42	size	size	NOUN
hassl-3788	187	43	,	,	PUNCT
hassl-3788	187	44	frequency	frequency	NOUN
hassl-3788	187	45	of	of	ADP
hassl-3788	187	46	meetings	meeting	NOUN
hassl-3788	187	47	,	,	PUNCT
hassl-3788	187	48	independence	independence	NOUN
hassl-3788	187	49	,	,	PUNCT
hassl-3788	187	50	and	and	CCONJ
hassl-3788	187	51	expertise	expertise	NOUN
hassl-3788	187	52	)	)	PUNCT
hassl-3788	187	53	,	,	PUNCT
hassl-3788	187	54	and	and	CCONJ
hassl-3788	187	55	the	the	DET
hassl-3788	187	56	duration	duration	NOUN
hassl-3788	187	57	of	of	ADP
hassl-3788	187	58	time	time	NOUN
hassl-3788	187	59	needed	need	VERB
hassl-3788	187	60	to	to	PART
hassl-3788	187	61	release	release	VERB
hassl-3788	187	62	an	an	DET
hassl-3788	187	63	audit	audit	NOUN
hassl-3788	187	64	report	report	NOUN
hassl-3788	187	65	,	,	PUNCT
hassl-3788	187	66	commonly	commonly	ADV
hassl-3788	187	67	referred	refer	VERB
hassl-3788	187	68	to	to	ADP
hassl-3788	187	69	as	as	SCONJ
hassl-3788	187	70	the	the	DET
hassl-3788	187	71	audit	audit	NOUN
hassl-3788	187	72	report	report	NOUN
hassl-3788	187	73	lag	lag	VERB
hassl-3788	187	74	.	.	PUNCT
hassl-3788	188	1	we	we	PRON
hassl-3788	188	2	find	find	VERB
hassl-3788	188	3	no	no	DET
hassl-3788	188	4	statistically	statistically	ADV
hassl-3788	188	5	significant	significant	ADJ
hassl-3788	188	6	impact	impact	NOUN
hassl-3788	188	7	of	of	ADP
hassl-3788	188	8	parameters	parameter	NOUN
hassl-3788	188	9	like	like	ADP
hassl-3788	188	10	audit	audit	NOUN
hassl-3788	188	11	committee	committee	NOUN
hassl-3788	188	12	independence	independence	NOUN
hassl-3788	188	13	,	,	PUNCT
hassl-3788	188	14	experience	experience	NOUN
hassl-3788	188	15	,	,	PUNCT
hassl-3788	188	16	or	or	CCONJ
hassl-3788	188	17	leverage	leverage	NOUN
hassl-3788	188	18	on	on	ADP
hassl-3788	188	19	the	the	DET
hassl-3788	188	20	duration	duration	NOUN
hassl-3788	188	21	of	of	ADP
hassl-3788	188	22	the	the	DET
hassl-3788	188	23	audit	audit	NOUN
hassl-3788	188	24	report	report	NOUN
hassl-3788	188	25	lag	lag	VERB
hassl-3788	188	26	.	.	PUNCT
hassl-3788	189	1	in	in	ADP
hassl-3788	189	2	their	their	PRON
hassl-3788	189	3	study	study	NOUN
hassl-3788	189	4	,	,	PUNCT
hassl-3788	189	5	lajmi	lajmi	NOUN
hassl-3788	189	6	and	and	CCONJ
hassl-3788	189	7	yab	yab	PROPN
hassl-3788	189	8	(	(	PUNCT
hassl-3788	189	9	2022	2022	NUM
hassl-3788	189	10	)	)	PUNCT
hassl-3788	189	11	investigated	investigate	VERB
hassl-3788	189	12	the	the	DET
hassl-3788	189	13	influence	influence	NOUN
hassl-3788	189	14	of	of	ADP
hassl-3788	189	15	internal	internal	ADJ
hassl-3788	189	16	governance	governance	NOUN
hassl-3788	189	17	procedures	procedure	NOUN
hassl-3788	189	18	on	on	ADP
hassl-3788	189	19	the	the	DET
hassl-3788	189	20	duration	duration	NOUN
hassl-3788	189	21	required	require	VERB
hassl-3788	189	22	for	for	ADP
hassl-3788	189	23	the	the	DET
hassl-3788	189	24	issuance	issuance	NOUN
hassl-3788	189	25	of	of	ADP
hassl-3788	189	26	an	an	DET
hassl-3788	189	27	audit	audit	NOUN
hassl-3788	189	28	report	report	NOUN
hassl-3788	189	29	.	.	PUNCT
hassl-3788	190	1	the	the	DET
hassl-3788	190	2	time	time	NOUN
hassl-3788	190	3	required	require	VERB
hassl-3788	190	4	for	for	ADP
hassl-3788	190	5	audit	audit	NOUN
hassl-3788	190	6	report	report	NOUN
hassl-3788	190	7	preparation	preparation	NOUN
hassl-3788	190	8	is	be	AUX
hassl-3788	190	9	largely	largely	ADV
hassl-3788	190	10	influenced	influence	VERB
hassl-3788	190	11	by	by	ADP
hassl-3788	190	12	the	the	DET
hassl-3788	190	13	level	level	NOUN
hassl-3788	190	14	of	of	ADP
hassl-3788	190	15	attention	attention	NOUN
hassl-3788	190	16	and	and	CCONJ
hassl-3788	190	17	expertise	expertise	NOUN
hassl-3788	190	18	exhibited	exhibit	VERB
hassl-3788	190	19	by	by	ADP
hassl-3788	190	20	an	an	DET
hassl-3788	190	21	audit	audit	NOUN
hassl-3788	190	22	committee	committee	NOUN
hassl-3788	190	23	,	,	PUNCT
hassl-3788	190	24	resulting	result	VERB
hassl-3788	190	25	in	in	ADP
hassl-3788	190	26	favorable	favorable	ADJ
hassl-3788	190	27	outcomes	outcome	NOUN
hassl-3788	190	28	.	.	PUNCT
hassl-3788	191	1	chalu	chalu	PROPN
hassl-3788	191	2	(	(	PUNCT
hassl-3788	191	3	2021	2021	NUM
hassl-3788	191	4	)	)	PUNCT
hassl-3788	191	5	aims	aim	VERB
hassl-3788	191	6	to	to	PART
hassl-3788	191	7	investigate	investigate	VERB
hassl-3788	191	8	the	the	DET
hassl-3788	191	9	factors	factor	NOUN
hassl-3788	191	10	that	that	PRON
hassl-3788	191	11	influence	influence	VERB
hassl-3788	191	12	the	the	DET
hassl-3788	191	13	duration	duration	NOUN
hassl-3788	191	14	of	of	ADP
hassl-3788	191	15	audit	audit	NOUN
hassl-3788	191	16	reports	report	NOUN
hassl-3788	191	17	at	at	ADP
hassl-3788	191	18	central	central	ADJ
hassl-3788	191	19	banks	bank	NOUN
hassl-3788	191	20	located	locate	VERB
hassl-3788	191	21	in	in	ADP
hassl-3788	191	22	sub	sub	ADJ
hassl-3788	191	23	-	-	ADJ
hassl-3788	191	24	saharan	saharan	ADJ
hassl-3788	191	25	africa	africa	PROPN
hassl-3788	191	26	.	.	PUNCT
hassl-3788	192	1	the	the	DET
hassl-3788	192	2	audit	audit	NOUN
hassl-3788	192	3	mandate	mandate	NOUN
hassl-3788	192	4	alone	alone	ADV
hassl-3788	192	5	had	have	VERB
hassl-3788	192	6	a	a	DET
hassl-3788	192	7	negative	negative	ADJ
hassl-3788	192	8	impact	impact	NOUN
hassl-3788	192	9	on	on	ADP
hassl-3788	192	10	the	the	DET
hassl-3788	192	11	overall	overall	ADJ
hassl-3788	192	12	audit	audit	NOUN
hassl-3788	192	13	quality	quality	NOUN
hassl-3788	192	14	inside	inside	ADP
hassl-3788	192	15	central	central	ADJ
hassl-3788	192	16	banks	bank	NOUN
hassl-3788	192	17	.	.	PUNCT
hassl-3788	193	1	the	the	DET
hassl-3788	193	2	influence	influence	NOUN
hassl-3788	193	3	of	of	ADP
hassl-3788	193	4	the	the	DET
hassl-3788	193	5	covid-19	covid-19	PROPN
hassl-3788	193	6	pandemic	pandemic	NOUN
hassl-3788	193	7	on	on	ADP
hassl-3788	193	8	arl	arl	PROPN
hassl-3788	193	9	was	be	AUX
hassl-3788	193	10	found	find	VERB
hassl-3788	193	11	to	to	PART
hassl-3788	193	12	be	be	AUX
hassl-3788	193	13	significant	significant	ADJ
hassl-3788	193	14	,	,	PUNCT
hassl-3788	193	15	as	as	SCONJ
hassl-3788	193	16	indicated	indicate	VERB
hassl-3788	193	17	by	by	ADP
hassl-3788	193	18	a	a	DET
hassl-3788	193	19	study	study	NOUN
hassl-3788	193	20	done	do	VERB
hassl-3788	193	21	in	in	ADP
hassl-3788	193	22	an	an	DET
hassl-3788	193	23	emerging	emerge	VERB
hassl-3788	193	24	nation	nation	NOUN
hassl-3788	193	25	(	(	PUNCT
hassl-3788	193	26	bajary	bajary	ADJ
hassl-3788	193	27	,	,	PUNCT
hassl-3788	193	28	shafie	shafie	NOUN
hassl-3788	193	29	,	,	PUNCT
hassl-3788	193	30	&	&	CCONJ
hassl-3788	193	31	ali	ali	PROPN
hassl-3788	193	32	,	,	PUNCT
hassl-3788	193	33	2023	2023	NUM
hassl-3788	193	34	)	)	PUNCT
hassl-3788	193	35	.	.	PUNCT
hassl-3788	194	1	this	this	DET
hassl-3788	194	2	study	study	NOUN
hassl-3788	194	3	aimed	aim	VERB
hassl-3788	194	4	to	to	PART
hassl-3788	194	5	investigate	investigate	VERB
hassl-3788	194	6	the	the	DET
hassl-3788	194	7	capacity	capacity	NOUN
hassl-3788	194	8	of	of	ADP
hassl-3788	194	9	the	the	DET
hassl-3788	194	10	internal	internal	ADJ
hassl-3788	194	11	corporate	corporate	ADJ
hassl-3788	194	12	audit	audit	NOUN
hassl-3788	194	13	function	function	NOUN
hassl-3788	194	14	to	to	PART
hassl-3788	194	15	mitigate	mitigate	VERB
hassl-3788	194	16	the	the	DET
hassl-3788	194	17	impact	impact	NOUN
hassl-3788	194	18	of	of	ADP
hassl-3788	194	19	the	the	DET
hassl-3788	194	20	covid-19	covid-19	PROPN
hassl-3788	194	21	pandemic	pandemic	NOUN
hassl-3788	194	22	on	on	ADP
hassl-3788	194	23	advanced	advanced	ADJ
hassl-3788	194	24	research	research	NOUN
hassl-3788	194	25	laboratories	laboratory	NOUN
hassl-3788	194	26	(	(	PUNCT
hassl-3788	194	27	arl	arl	PROPN
hassl-3788	194	28	)	)	PUNCT
hassl-3788	194	29	.	.	PUNCT
hassl-3788	195	1	nevertheless	nevertheless	ADV
hassl-3788	195	2	,	,	PUNCT
hassl-3788	195	3	the	the	DET
hassl-3788	195	4	results	result	NOUN
hassl-3788	195	5	of	of	ADP
hassl-3788	195	6	this	this	DET
hassl-3788	195	7	study	study	NOUN
hassl-3788	195	8	did	do	AUX
hassl-3788	195	9	not	not	PART
hassl-3788	195	10	demonstrate	demonstrate	VERB
hassl-3788	195	11	any	any	DET
hassl-3788	195	12	significant	significant	ADJ
hassl-3788	195	13	impact	impact	NOUN
hassl-3788	195	14	.	.	PUNCT
hassl-3788	196	1	according	accord	VERB
hassl-3788	196	2	to	to	ADP
hassl-3788	196	3	uyob	uyob	PROPN
hassl-3788	196	4	et	et	PROPN
hassl-3788	196	5	al	al	PROPN
hassl-3788	196	6	.	.	PROPN
hassl-3788	196	7	humanities	humanity	NOUN
hassl-3788	196	8	and	and	CCONJ
hassl-3788	196	9	social	social	ADJ
hassl-3788	196	10	sciences	science	NOUN
hassl-3788	196	11	letters	letter	NOUN
hassl-3788	196	12	,	,	PUNCT
hassl-3788	196	13	2024	2024	NUM
hassl-3788	196	14	,	,	PUNCT
hassl-3788	196	15	12(3	12(3	NUM
hassl-3788	196	16	):	):	PUNCT
hassl-3788	196	17	443	443	NUM
hassl-3788	196	18	-	-	SYM
hassl-3788	196	19	460	460	NUM
hassl-3788	196	20	449	449	NUM
hassl-3788	196	21	©	©	PROPN
hassl-3788	196	22	2024	2024	NUM
hassl-3788	196	23	conscientia	conscientia	PROPN
hassl-3788	196	24	beam	beam	PROPN
hassl-3788	196	25	.	.	PUNCT
hassl-3788	197	1	all	all	DET
hassl-3788	197	2	rights	right	NOUN
hassl-3788	197	3	reserved	reserve	VERB
hassl-3788	197	4	.	.	PUNCT
hassl-3788	198	1	(	(	PUNCT
hassl-3788	198	2	2022	2022	NUM
hassl-3788	198	3	)	)	PUNCT
hassl-3788	198	4	a	a	DET
hassl-3788	198	5	recent	recent	ADJ
hassl-3788	198	6	study	study	NOUN
hassl-3788	198	7	done	do	VERB
hassl-3788	198	8	in	in	ADP
hassl-3788	198	9	malaysia	malaysia	PROPN
hassl-3788	198	10	has	have	AUX
hassl-3788	198	11	indicated	indicate	VERB
hassl-3788	198	12	that	that	SCONJ
hassl-3788	198	13	islamic	islamic	ADJ
hassl-3788	198	14	banks	bank	NOUN
hassl-3788	198	15	experienced	experience	VERB
hassl-3788	198	16	an	an	DET
hassl-3788	198	17	extended	extended	ADJ
hassl-3788	198	18	amount	amount	NOUN
hassl-3788	198	19	of	of	ADP
hassl-3788	198	20	time	time	NOUN
hassl-3788	198	21	in	in	ADP
hassl-3788	198	22	producing	produce	VERB
hassl-3788	198	23	audit	audit	NOUN
hassl-3788	198	24	reports	report	NOUN
hassl-3788	198	25	during	during	ADP
hassl-3788	198	26	the	the	DET
hassl-3788	198	27	covid-19	covid-19	PROPN
hassl-3788	198	28	epidemic	epidemic	NOUN
hassl-3788	198	29	in	in	ADP
hassl-3788	198	30	comparison	comparison	NOUN
hassl-3788	198	31	to	to	ADP
hassl-3788	198	32	the	the	DET
hassl-3788	198	33	period	period	NOUN
hassl-3788	198	34	prior	prior	ADV
hassl-3788	198	35	to	to	ADP
hassl-3788	198	36	the	the	DET
hassl-3788	198	37	pandemic	pandemic	NOUN
hassl-3788	198	38	.	.	PUNCT
hassl-3788	199	1	according	accord	VERB
hassl-3788	199	2	to	to	ADP
hassl-3788	199	3	a	a	DET
hassl-3788	199	4	study	study	NOUN
hassl-3788	199	5	conducted	conduct	VERB
hassl-3788	199	6	in	in	ADP
hassl-3788	199	7	the	the	DET
hassl-3788	199	8	united	united	PROPN
hassl-3788	199	9	states	states	PROPN
hassl-3788	199	10	,	,	PUNCT
hassl-3788	199	11	enforcing	enforce	VERB
hassl-3788	199	12	covid-19	covid-19	PROPN
hassl-3788	199	13	public	public	ADJ
hassl-3788	199	14	health	health	NOUN
hassl-3788	199	15	restrictions	restriction	NOUN
hassl-3788	199	16	had	have	VERB
hassl-3788	199	17	a	a	DET
hassl-3788	199	18	positive	positive	ADJ
hassl-3788	199	19	impact	impact	NOUN
hassl-3788	199	20	on	on	ADP
hassl-3788	199	21	audit	audit	NOUN
hassl-3788	199	22	fees	fee	NOUN
hassl-3788	199	23	and	and	CCONJ
hassl-3788	199	24	audit	audit	NOUN
hassl-3788	199	25	delays	delay	NOUN
hassl-3788	199	26	among	among	ADP
hassl-3788	199	27	auditors	auditor	NOUN
hassl-3788	199	28	at	at	ADP
hassl-3788	199	29	the	the	DET
hassl-3788	199	30	local	local	ADJ
hassl-3788	199	31	office	office	NOUN
hassl-3788	199	32	level	level	NOUN
hassl-3788	199	33	(	(	PUNCT
hassl-3788	199	34	harjoto	harjoto	NOUN
hassl-3788	199	35	&	&	CCONJ
hassl-3788	199	36	laksmana	laksmana	PROPN
hassl-3788	199	37	,	,	PUNCT
hassl-3788	199	38	2023	2023	NUM
hassl-3788	199	39	)	)	PUNCT
hassl-3788	199	40	.	.	PUNCT
hassl-3788	200	1	the	the	DET
hassl-3788	200	2	present	present	ADJ
hassl-3788	200	3	study	study	NOUN
hassl-3788	200	4	utilized	utilize	VERB
hassl-3788	200	5	lockout	lockout	NOUN
hassl-3788	200	6	data	datum	NOUN
hassl-3788	200	7	at	at	ADP
hassl-3788	200	8	the	the	DET
hassl-3788	200	9	state	state	NOUN
hassl-3788	200	10	level	level	NOUN
hassl-3788	200	11	to	to	PART
hassl-3788	200	12	evaluate	evaluate	VERB
hassl-3788	200	13	the	the	DET
hassl-3788	200	14	magnitude	magnitude	NOUN
hassl-3788	200	15	of	of	ADP
hassl-3788	200	16	public	public	ADJ
hassl-3788	200	17	health	health	NOUN
hassl-3788	200	18	limitations	limitation	NOUN
hassl-3788	200	19	on	on	ADP
hassl-3788	200	20	auditor	auditor	NOUN
hassl-3788	200	21	office	office	NOUN
hassl-3788	200	22	premises	premise	NOUN
hassl-3788	200	23	.	.	PUNCT
hassl-3788	201	1	the	the	DET
hassl-3788	201	2	results	result	NOUN
hassl-3788	201	3	of	of	ADP
hassl-3788	201	4	this	this	DET
hassl-3788	201	5	study	study	NOUN
hassl-3788	201	6	suggest	suggest	VERB
hassl-3788	201	7	that	that	SCONJ
hassl-3788	201	8	the	the	DET
hassl-3788	201	9	introduction	introduction	NOUN
hassl-3788	201	10	of	of	ADP
hassl-3788	201	11	lockdown	lockdown	NOUN
hassl-3788	201	12	measures	measure	NOUN
hassl-3788	201	13	resulted	result	VERB
hassl-3788	201	14	in	in	ADP
hassl-3788	201	15	a	a	DET
hassl-3788	201	16	rise	rise	NOUN
hassl-3788	201	17	in	in	ADP
hassl-3788	201	18	audit	audit	NOUN
hassl-3788	201	19	fees	fee	NOUN
hassl-3788	201	20	and	and	CCONJ
hassl-3788	201	21	extended	extended	ADJ
hassl-3788	201	22	timeframes	timeframe	NOUN
hassl-3788	201	23	for	for	ADP
hassl-3788	201	24	the	the	DET
hassl-3788	201	25	realization	realization	NOUN
hassl-3788	201	26	of	of	ADP
hassl-3788	201	27	audit	audit	NOUN
hassl-3788	201	28	engagements	engagement	NOUN
hassl-3788	201	29	.	.	PUNCT
hassl-3788	202	1	additionally	additionally	ADV
hassl-3788	202	2	,	,	PUNCT
hassl-3788	202	3	the	the	DET
hassl-3788	202	4	study	study	NOUN
hassl-3788	202	5	revealed	reveal	VERB
hassl-3788	202	6	that	that	SCONJ
hassl-3788	202	7	customers	customer	NOUN
hassl-3788	202	8	operating	operate	VERB
hassl-3788	202	9	on	on	ADP
hassl-3788	202	10	smaller	small	ADJ
hassl-3788	202	11	sizes	size	NOUN
hassl-3788	202	12	exhibited	exhibit	VERB
hassl-3788	202	13	a	a	DET
hassl-3788	202	14	higher	high	ADJ
hassl-3788	202	15	susceptibility	susceptibility	NOUN
hassl-3788	202	16	to	to	ADP
hassl-3788	202	17	taking	take	VERB
hassl-3788	202	18	on	on	ADP
hassl-3788	202	19	a	a	DET
hassl-3788	202	20	greater	great	ADJ
hassl-3788	202	21	financial	financial	ADJ
hassl-3788	202	22	burden	burden	NOUN
hassl-3788	202	23	associated	associate	VERB
hassl-3788	202	24	with	with	ADP
hassl-3788	202	25	audits	audits	NOUN
hassl-3788	202	26	and	and	CCONJ
hassl-3788	202	27	experiencing	experience	VERB
hassl-3788	202	28	extended	extended	ADJ
hassl-3788	202	29	delays	delay	NOUN
hassl-3788	202	30	in	in	ADP
hassl-3788	202	31	the	the	DET
hassl-3788	202	32	auditing	auditing	NOUN
hassl-3788	202	33	process	process	NOUN
hassl-3788	202	34	during	during	ADP
hassl-3788	202	35	the	the	DET
hassl-3788	202	36	epidemic	epidemic	NOUN
hassl-3788	202	37	.	.	PUNCT
hassl-3788	203	1	based	base	VERB
hassl-3788	203	2	on	on	ADP
hassl-3788	203	3	pre	pre	ADJ
hassl-3788	203	4	-	-	ADJ
hassl-3788	203	5	pandemic	pandemic	ADJ
hassl-3788	203	6	studies	study	NOUN
hassl-3788	203	7	done	do	VERB
hassl-3788	203	8	by	by	ADP
hassl-3788	203	9	morris	morris	PROPN
hassl-3788	203	10	and	and	CCONJ
hassl-3788	203	11	hoitash	hoitash	NOUN
hassl-3788	203	12	(	(	PUNCT
hassl-3788	203	13	2023	2023	NUM
hassl-3788	203	14	)	)	PUNCT
hassl-3788	203	15	it	it	PRON
hassl-3788	203	16	was	be	AUX
hassl-3788	203	17	predicted	predict	VERB
hassl-3788	203	18	that	that	SCONJ
hassl-3788	203	19	when	when	SCONJ
hassl-3788	203	20	auditors	auditor	NOUN
hassl-3788	203	21	are	be	AUX
hassl-3788	203	22	more	more	ADV
hassl-3788	203	23	vulnerable	vulnerable	ADJ
hassl-3788	203	24	to	to	ADP
hassl-3788	203	25	an	an	DET
hassl-3788	203	26	illness	illness	NOUN
hassl-3788	203	27	similar	similar	ADJ
hassl-3788	203	28	to	to	ADP
hassl-3788	203	29	influenza	influenza	NOUN
hassl-3788	203	30	,	,	PUNCT
hassl-3788	203	31	there	there	PRON
hassl-3788	203	32	will	will	AUX
hassl-3788	203	33	be	be	AUX
hassl-3788	203	34	a	a	DET
hassl-3788	203	35	rise	rise	NOUN
hassl-3788	203	36	in	in	ADP
hassl-3788	203	37	the	the	DET
hassl-3788	203	38	time	time	NOUN
hassl-3788	203	39	it	it	PRON
hassl-3788	203	40	takes	take	VERB
hassl-3788	203	41	to	to	PART
hassl-3788	203	42	produce	produce	VERB
hassl-3788	203	43	audit	audit	NOUN
hassl-3788	203	44	reports	report	NOUN
hassl-3788	203	45	and	and	CCONJ
hassl-3788	203	46	a	a	DET
hassl-3788	203	47	decrease	decrease	NOUN
hassl-3788	203	48	in	in	ADP
hassl-3788	203	49	the	the	DET
hassl-3788	203	50	quality	quality	NOUN
hassl-3788	203	51	of	of	ADP
hassl-3788	203	52	audits	audits	NOUN
hassl-3788	203	53	.	.	PUNCT
hassl-3788	204	1	collectively	collectively	ADV
hassl-3788	204	2	,	,	PUNCT
hassl-3788	204	3	the	the	DET
hassl-3788	204	4	aforementioned	aforementioned	ADJ
hassl-3788	204	5	research	research	NOUN
hassl-3788	204	6	suggests	suggest	VERB
hassl-3788	204	7	that	that	SCONJ
hassl-3788	204	8	the	the	DET
hassl-3788	204	9	covid-19	covid-19	PROPN
hassl-3788	204	10	epidemic	epidemic	NOUN
hassl-3788	204	11	has	have	AUX
hassl-3788	204	12	had	have	VERB
hassl-3788	204	13	a	a	DET
hassl-3788	204	14	significant	significant	ADJ
hassl-3788	204	15	impact	impact	NOUN
hassl-3788	204	16	on	on	ADP
hassl-3788	204	17	both	both	CCONJ
hassl-3788	204	18	the	the	DET
hassl-3788	204	19	delay	delay	NOUN
hassl-3788	204	20	in	in	ADP
hassl-3788	204	21	issuing	issue	VERB
hassl-3788	204	22	audit	audit	NOUN
hassl-3788	204	23	reports	report	NOUN
hassl-3788	204	24	and	and	CCONJ
hassl-3788	204	25	the	the	DET
hassl-3788	204	26	expenses	expense	NOUN
hassl-3788	204	27	associated	associate	VERB
hassl-3788	204	28	with	with	ADP
hassl-3788	204	29	audits	audits	NOUN
hassl-3788	204	30	.	.	PUNCT
hassl-3788	205	1	lockdown	lockdown	NOUN
hassl-3788	205	2	measures	measure	NOUN
hassl-3788	205	3	and	and	CCONJ
hassl-3788	205	4	public	public	ADJ
hassl-3788	205	5	health	health	NOUN
hassl-3788	205	6	restrictions	restriction	NOUN
hassl-3788	205	7	have	have	AUX
hassl-3788	205	8	resulted	result	VERB
hassl-3788	205	9	in	in	ADP
hassl-3788	205	10	higher	high	ADJ
hassl-3788	205	11	prices	price	NOUN
hassl-3788	205	12	and	and	CCONJ
hassl-3788	205	13	longer	long	ADJ
hassl-3788	205	14	deadlines	deadline	NOUN
hassl-3788	205	15	for	for	ADP
hassl-3788	205	16	audit	audit	NOUN
hassl-3788	205	17	engagements	engagement	NOUN
hassl-3788	205	18	.	.	PUNCT
hassl-3788	206	1	moreover	moreover	ADV
hassl-3788	206	2	,	,	PUNCT
hassl-3788	206	3	the	the	DET
hassl-3788	206	4	existing	exist	VERB
hassl-3788	206	5	body	body	NOUN
hassl-3788	206	6	of	of	ADP
hassl-3788	206	7	evidence	evidence	NOUN
hassl-3788	206	8	suggests	suggest	VERB
hassl-3788	206	9	that	that	SCONJ
hassl-3788	206	10	the	the	DET
hassl-3788	206	11	covid-19	covid-19	PROPN
hassl-3788	206	12	pandemic	pandemic	NOUN
hassl-3788	206	13	has	have	AUX
hassl-3788	206	14	had	have	VERB
hassl-3788	206	15	a	a	DET
hassl-3788	206	16	significant	significant	ADJ
hassl-3788	206	17	and	and	CCONJ
hassl-3788	206	18	positive	positive	ADJ
hassl-3788	206	19	influence	influence	NOUN
hassl-3788	206	20	on	on	ADP
hassl-3788	206	21	the	the	DET
hassl-3788	206	22	occurrence	occurrence	NOUN
hassl-3788	206	23	of	of	ADP
hassl-3788	206	24	audit	audit	NOUN
hassl-3788	206	25	report	report	NOUN
hassl-3788	206	26	lag	lag	PROPN
hassl-3788	206	27	,	,	PUNCT
hassl-3788	206	28	which	which	PRON
hassl-3788	206	29	is	be	AUX
hassl-3788	206	30	defined	define	VERB
hassl-3788	206	31	as	as	ADP
hassl-3788	206	32	an	an	DET
hassl-3788	206	33	extended	extended	ADJ
hassl-3788	206	34	period	period	NOUN
hassl-3788	206	35	of	of	ADP
hassl-3788	206	36	time	time	NOUN
hassl-3788	206	37	required	require	VERB
hassl-3788	206	38	to	to	PART
hassl-3788	206	39	complete	complete	VERB
hassl-3788	206	40	audit	audit	NOUN
hassl-3788	206	41	reports	report	NOUN
hassl-3788	206	42	.	.	PUNCT
hassl-3788	207	1	the	the	DET
hassl-3788	207	2	ongoing	ongoing	ADJ
hassl-3788	207	3	worldwide	worldwide	ADJ
hassl-3788	207	4	pandemic	pandemic	ADJ
hassl-3788	207	5	has	have	AUX
hassl-3788	207	6	compelled	compel	VERB
hassl-3788	207	7	auditors	auditor	NOUN
hassl-3788	207	8	to	to	PART
hassl-3788	207	9	make	make	VERB
hassl-3788	207	10	adjustments	adjustment	NOUN
hassl-3788	207	11	to	to	ADP
hassl-3788	207	12	the	the	DET
hassl-3788	207	13	characteristics	characteristic	NOUN
hassl-3788	207	14	,	,	PUNCT
hassl-3788	207	15	extent	extent	NOUN
hassl-3788	207	16	,	,	PUNCT
hassl-3788	207	17	and	and	CCONJ
hassl-3788	207	18	promptness	promptness	NOUN
hassl-3788	207	19	of	of	ADP
hassl-3788	207	20	their	their	PRON
hassl-3788	207	21	exams	exam	NOUN
hassl-3788	207	22	,	,	PUNCT
hassl-3788	207	23	resulting	result	VERB
hassl-3788	207	24	in	in	ADP
hassl-3788	207	25	escalated	escalate	VERB
hassl-3788	207	26	audit	audit	NOUN
hassl-3788	207	27	prices	price	NOUN
hassl-3788	207	28	and	and	CCONJ
hassl-3788	207	29	prolonged	prolonged	ADJ
hassl-3788	207	30	durations	duration	NOUN
hassl-3788	207	31	for	for	ADP
hassl-3788	207	32	the	the	DET
hassl-3788	207	33	completion	completion	NOUN
hassl-3788	207	34	of	of	ADP
hassl-3788	207	35	audit	audit	NOUN
hassl-3788	207	36	engagements	engagement	NOUN
hassl-3788	207	37	.	.	PUNCT
hassl-3788	208	1	however	however	ADV
hassl-3788	208	2	,	,	PUNCT
hassl-3788	208	3	several	several	ADJ
hassl-3788	208	4	studies	study	NOUN
hassl-3788	208	5	have	have	AUX
hassl-3788	208	6	posited	posit	VERB
hassl-3788	208	7	that	that	SCONJ
hassl-3788	208	8	the	the	DET
hassl-3788	208	9	internal	internal	ADJ
hassl-3788	208	10	audit	audit	NOUN
hassl-3788	208	11	function	function	NOUN
hassl-3788	208	12	possesses	possess	VERB
hassl-3788	208	13	the	the	DET
hassl-3788	208	14	capacity	capacity	NOUN
hassl-3788	208	15	to	to	PART
hassl-3788	208	16	somewhat	somewhat	ADV
hassl-3788	208	17	mitigate	mitigate	VERB
hassl-3788	208	18	the	the	DET
hassl-3788	208	19	repercussions	repercussion	NOUN
hassl-3788	208	20	on	on	ADP
hassl-3788	208	21	audit	audit	NOUN
hassl-3788	208	22	report	report	NOUN
hassl-3788	208	23	deliver	deliver	VERB
hassl-3788	208	24	delays	delay	NOUN
hassl-3788	208	25	.	.	PUNCT
hassl-3788	209	1	we	we	PRON
hassl-3788	209	2	anticipate	anticipate	VERB
hassl-3788	209	3	that	that	SCONJ
hassl-3788	209	4	the	the	DET
hassl-3788	209	5	aforementioned	aforementioned	ADJ
hassl-3788	209	6	factor	factor	NOUN
hassl-3788	209	7	will	will	AUX
hassl-3788	209	8	significantly	significantly	ADV
hassl-3788	209	9	impact	impact	VERB
hassl-3788	209	10	the	the	DET
hassl-3788	209	11	timely	timely	ADJ
hassl-3788	209	12	completion	completion	NOUN
hassl-3788	209	13	of	of	ADP
hassl-3788	209	14	the	the	DET
hassl-3788	209	15	audit	audit	NOUN
hassl-3788	209	16	procedure	procedure	NOUN
hassl-3788	209	17	and	and	CCONJ
hassl-3788	209	18	the	the	DET
hassl-3788	209	19	execution	execution	NOUN
hassl-3788	209	20	of	of	ADP
hassl-3788	209	21	assessment	assessment	NOUN
hassl-3788	209	22	,	,	PUNCT
hassl-3788	209	23	potentially	potentially	ADV
hassl-3788	209	24	leading	lead	VERB
hassl-3788	209	25	to	to	ADP
hassl-3788	209	26	the	the	DET
hassl-3788	209	27	postponement	postponement	NOUN
hassl-3788	209	28	of	of	ADP
hassl-3788	209	29	the	the	DET
hassl-3788	209	30	audit	audit	NOUN
hassl-3788	209	31	report	report	NOUN
hassl-3788	209	32	(	(	PUNCT
hassl-3788	209	33	albitar	albitar	PROPN
hassl-3788	209	34	et	et	PROPN
hassl-3788	209	35	al	al	PROPN
hassl-3788	209	36	.	.	PROPN
hassl-3788	209	37	,	,	PUNCT
hassl-3788	209	38	2020	2020	NUM
hassl-3788	209	39	)	)	PUNCT
hassl-3788	209	40	.	.	PUNCT
hassl-3788	210	1	therefore	therefore	ADV
hassl-3788	210	2	,	,	PUNCT
hassl-3788	210	3	it	it	PRON
hassl-3788	210	4	is	be	AUX
hassl-3788	210	5	our	our	PRON
hassl-3788	210	6	contention	contention	NOUN
hassl-3788	210	7	that	that	SCONJ
hassl-3788	210	8	audit	audit	NOUN
hassl-3788	210	9	reports	report	NOUN
hassl-3788	210	10	may	may	AUX
hassl-3788	210	11	have	have	AUX
hassl-3788	210	12	a	a	DET
hassl-3788	210	13	deficiency	deficiency	NOUN
hassl-3788	210	14	in	in	ADP
hassl-3788	210	15	timeliness	timeliness	NOUN
hassl-3788	210	16	during	during	ADP
hassl-3788	210	17	periods	period	NOUN
hassl-3788	210	18	of	of	ADP
hassl-3788	210	19	pandemics	pandemic	NOUN
hassl-3788	210	20	.	.	PUNCT
hassl-3788	211	1	based	base	VERB
hassl-3788	211	2	on	on	ADP
hassl-3788	211	3	the	the	DET
hassl-3788	211	4	available	available	ADJ
hassl-3788	211	5	information	information	NOUN
hassl-3788	211	6	,	,	PUNCT
hassl-3788	211	7	we	we	PRON
hassl-3788	211	8	propose	propose	VERB
hassl-3788	211	9	the	the	DET
hassl-3788	211	10	following	follow	VERB
hassl-3788	211	11	hypothesis	hypothesis	NOUN
hassl-3788	211	12	:	:	PUNCT
hassl-3788	211	13	h	h	NOUN
hassl-3788	211	14	:	:	PUNCT
hassl-3788	211	15	covid-19	covid-19	PROPN
hassl-3788	211	16	is	be	AUX
hassl-3788	211	17	positively	positively	ADV
hassl-3788	211	18	related	relate	VERB
hassl-3788	211	19	to	to	ADP
hassl-3788	211	20	arl	arl	PROPN
hassl-3788	211	21	.	.	PROPN
hassl-3788	212	1	3	3	X
hassl-3788	212	2	.	.	X
hassl-3788	212	3	research	research	NOUN
hassl-3788	212	4	design	design	PROPN
hassl-3788	212	5	3.1	3.1	NUM
hassl-3788	212	6	.	.	PUNCT
hassl-3788	213	1	data	datum	NOUN
hassl-3788	213	2	and	and	CCONJ
hassl-3788	213	3	sample	sample	NOUN
hassl-3788	213	4	selection	selection	NOUN
hassl-3788	213	5	the	the	DET
hassl-3788	213	6	current	current	ADJ
hassl-3788	213	7	analysis	analysis	NOUN
hassl-3788	213	8	utilized	utilize	VERB
hassl-3788	213	9	a	a	DET
hassl-3788	213	10	dataset	dataset	NOUN
hassl-3788	213	11	of	of	ADP
hassl-3788	213	12	6652	6652	NUM
hassl-3788	213	13	multinational	multinational	ADJ
hassl-3788	213	14	corporations	corporation	NOUN
hassl-3788	213	15	obtained	obtain	VERB
hassl-3788	213	16	from	from	ADP
hassl-3788	213	17	the	the	DET
hassl-3788	213	18	refinitiv	refinitiv	PROPN
hassl-3788	213	19	eikon	eikon	PROPN
hassl-3788	213	20	and	and	CCONJ
hassl-3788	213	21	datastream	datastream	ADJ
hassl-3788	213	22	databases	database	NOUN
hassl-3788	213	23	.	.	PUNCT
hassl-3788	214	1	we	we	PRON
hassl-3788	214	2	selected	select	VERB
hassl-3788	214	3	2018	2018	NUM
hassl-3788	214	4	as	as	ADP
hassl-3788	214	5	the	the	DET
hassl-3788	214	6	first	first	ADJ
hassl-3788	214	7	reference	reference	NOUN
hassl-3788	214	8	point	point	NOUN
hassl-3788	214	9	because	because	SCONJ
hassl-3788	214	10	the	the	DET
hassl-3788	214	11	pandemic	pandemic	NOUN
hassl-3788	214	12	was	be	AUX
hassl-3788	214	13	not	not	PART
hassl-3788	214	14	yet	yet	ADV
hassl-3788	214	15	present	present	ADJ
hassl-3788	214	16	globally	globally	ADV
hassl-3788	214	17	at	at	ADP
hassl-3788	214	18	that	that	DET
hassl-3788	214	19	time	time	NOUN
hassl-3788	214	20	.	.	PUNCT
hassl-3788	215	1	the	the	DET
hassl-3788	215	2	pandemic	pandemic	ADJ
hassl-3788	215	3	,	,	PUNCT
hassl-3788	215	4	originating	originate	VERB
hassl-3788	215	5	in	in	ADP
hassl-3788	215	6	wuhan	wuhan	PROPN
hassl-3788	215	7	,	,	PUNCT
hassl-3788	215	8	china	china	PROPN
hassl-3788	215	9	,	,	PUNCT
hassl-3788	215	10	in	in	ADP
hassl-3788	215	11	december	december	PROPN
hassl-3788	215	12	2019	2019	NUM
hassl-3788	215	13	,	,	PUNCT
hassl-3788	215	14	quickly	quickly	ADV
hassl-3788	215	15	spread	spread	VERB
hassl-3788	215	16	to	to	ADP
hassl-3788	215	17	other	other	ADJ
hassl-3788	215	18	countries	country	NOUN
hassl-3788	215	19	by	by	ADP
hassl-3788	215	20	march	march	PROPN
hassl-3788	215	21	2020	2020	NUM
hassl-3788	215	22	.	.	PUNCT
hassl-3788	216	1	this	this	PRON
hassl-3788	216	2	necessitated	necessitate	VERB
hassl-3788	216	3	exploring	explore	VERB
hassl-3788	216	4	various	various	ADJ
hassl-3788	216	5	scenarios	scenario	NOUN
hassl-3788	216	6	to	to	PART
hassl-3788	216	7	assess	assess	VERB
hassl-3788	216	8	its	its	PRON
hassl-3788	216	9	impact	impact	NOUN
hassl-3788	216	10	on	on	ADP
hassl-3788	216	11	the	the	DET
hassl-3788	216	12	timeliness	timeliness	NOUN
hassl-3788	216	13	of	of	ADP
hassl-3788	216	14	audited	audit	VERB
hassl-3788	216	15	financial	financial	ADJ
hassl-3788	216	16	reports	report	NOUN
hassl-3788	216	17	.	.	PUNCT
hassl-3788	217	1	by	by	ADP
hassl-3788	217	2	comparing	compare	VERB
hassl-3788	217	3	arl	arl	PROPN
hassl-3788	217	4	data	datum	NOUN
hassl-3788	217	5	from	from	ADP
hassl-3788	217	6	2018	2018	NUM
hassl-3788	217	7	to	to	ADP
hassl-3788	217	8	subsequent	subsequent	ADJ
hassl-3788	217	9	years	year	NOUN
hassl-3788	217	10	,	,	PUNCT
hassl-3788	217	11	we	we	PRON
hassl-3788	217	12	can	can	AUX
hassl-3788	217	13	analyze	analyze	VERB
hassl-3788	217	14	any	any	DET
hassl-3788	217	15	significant	significant	ADJ
hassl-3788	217	16	changes	change	NOUN
hassl-3788	217	17	in	in	ADP
hassl-3788	217	18	receivables	receivables	NOUN
hassl-3788	217	19	turnover	turnover	NOUN
hassl-3788	217	20	attributable	attributable	ADJ
hassl-3788	217	21	to	to	ADP
hassl-3788	217	22	the	the	DET
hassl-3788	217	23	pandemic	pandemic	NOUN
hassl-3788	217	24	’s	’s	PART
hassl-3788	217	25	effects	effect	NOUN
hassl-3788	217	26	on	on	ADP
hassl-3788	217	27	business	business	NOUN
hassl-3788	217	28	operations	operation	NOUN
hassl-3788	217	29	and	and	CCONJ
hassl-3788	217	30	financial	financial	ADJ
hassl-3788	217	31	reporting	reporting	NOUN
hassl-3788	217	32	practices	practice	NOUN
hassl-3788	217	33	.	.	PUNCT
hassl-3788	218	1	after	after	ADP
hassl-3788	218	2	excluding	exclude	VERB
hassl-3788	218	3	companies	company	NOUN
hassl-3788	218	4	with	with	ADP
hassl-3788	218	5	incomplete	incomplete	ADJ
hassl-3788	218	6	data	datum	NOUN
hassl-3788	218	7	,	,	PUNCT
hassl-3788	218	8	our	our	PRON
hassl-3788	218	9	final	final	ADJ
hassl-3788	218	10	sample	sample	NOUN
hassl-3788	218	11	consisted	consist	VERB
hassl-3788	218	12	of	of	ADP
hassl-3788	218	13	13,822	13,822	NUM
hassl-3788	218	14	firm	firm	ADJ
hassl-3788	218	15	-	-	PUNCT
hassl-3788	218	16	year	year	NOUN
hassl-3788	218	17	pairs	pair	NOUN
hassl-3788	218	18	.	.	PUNCT
hassl-3788	219	1	we	we	PRON
hassl-3788	219	2	subjected	subject	VERB
hassl-3788	219	3	the	the	DET
hassl-3788	219	4	continuous	continuous	ADJ
hassl-3788	219	5	variables	variable	NOUN
hassl-3788	219	6	to	to	ADP
hassl-3788	219	7	winorization	winorization	NOUN
hassl-3788	219	8	at	at	ADP
hassl-3788	219	9	the	the	DET
hassl-3788	219	10	1st	1st	ADJ
hassl-3788	219	11	and	and	CCONJ
hassl-3788	219	12	99th	99th	ADJ
hassl-3788	219	13	percentiles	percentile	NOUN
hassl-3788	219	14	of	of	ADP
hassl-3788	219	15	their	their	PRON
hassl-3788	219	16	respective	respective	ADJ
hassl-3788	219	17	distributions	distribution	NOUN
hassl-3788	219	18	to	to	PART
hassl-3788	219	19	ensure	ensure	VERB
hassl-3788	219	20	consistency	consistency	NOUN
hassl-3788	219	21	.	.	PUNCT
hassl-3788	220	1	in	in	ADP
hassl-3788	220	2	panel	panel	NOUN
hassl-3788	220	3	a	a	PRON
hassl-3788	220	4	of	of	ADP
hassl-3788	220	5	table	table	NOUN
hassl-3788	220	6	1	1	NUM
hassl-3788	220	7	,	,	PUNCT
hassl-3788	220	8	it	it	PRON
hassl-3788	220	9	can	can	AUX
hassl-3788	220	10	be	be	AUX
hassl-3788	220	11	observed	observe	VERB
hassl-3788	220	12	that	that	SCONJ
hassl-3788	220	13	the	the	DET
hassl-3788	220	14	manufacturing	manufacturing	NOUN
hassl-3788	220	15	"	"	PUNCT
hassl-3788	220	16	industrials	industrial	NOUN
hassl-3788	220	17	"	"	PUNCT
hassl-3788	220	18	sector	sector	NOUN
hassl-3788	220	19	constituted	constitute	VERB
hassl-3788	220	20	the	the	DET
hassl-3788	220	21	largest	large	ADJ
hassl-3788	220	22	portion	portion	NOUN
hassl-3788	220	23	of	of	ADP
hassl-3788	220	24	our	our	PRON
hassl-3788	220	25	sample	sample	NOUN
hassl-3788	220	26	,	,	PUNCT
hassl-3788	220	27	accounting	account	VERB
hassl-3788	220	28	for	for	ADP
hassl-3788	220	29	20.12	20.12	NUM
hassl-3788	220	30	%	%	NOUN
hassl-3788	220	31	of	of	ADP
hassl-3788	220	32	the	the	DET
hassl-3788	220	33	total	total	NOUN
hassl-3788	220	34	.	.	PUNCT
hassl-3788	221	1	the	the	DET
hassl-3788	221	2	discretionary	discretionary	ADJ
hassl-3788	221	3	consumer	consumer	NOUN
hassl-3788	221	4	industry	industry	NOUN
hassl-3788	221	5	followed	follow	VERB
hassl-3788	221	6	closely	closely	ADV
hassl-3788	221	7	,	,	PUNCT
hassl-3788	221	8	representing	represent	VERB
hassl-3788	221	9	13.72	13.72	NUM
hassl-3788	221	10	%	%	NOUN
hassl-3788	221	11	of	of	ADP
hassl-3788	221	12	the	the	DET
hassl-3788	221	13	sample	sample	NOUN
hassl-3788	221	14	.	.	PUNCT
hassl-3788	222	1	in	in	ADP
hassl-3788	222	2	panel	panel	NOUN
hassl-3788	222	3	b	b	PROPN
hassl-3788	222	4	,	,	PUNCT
hassl-3788	222	5	the	the	DET
hassl-3788	222	6	united	united	PROPN
hassl-3788	222	7	states	states	PROPN
hassl-3788	222	8	was	be	AUX
hassl-3788	222	9	the	the	DET
hassl-3788	222	10	dominant	dominant	ADJ
hassl-3788	222	11	country	country	NOUN
hassl-3788	222	12	in	in	ADP
hassl-3788	222	13	our	our	PRON
hassl-3788	222	14	sample	sample	NOUN
hassl-3788	222	15	,	,	PUNCT
hassl-3788	222	16	accounting	account	VERB
hassl-3788	222	17	for	for	ADP
hassl-3788	222	18	32.11	32.11	NUM
hassl-3788	222	19	%	%	NOUN
hassl-3788	222	20	of	of	ADP
hassl-3788	222	21	the	the	DET
hassl-3788	222	22	total	total	NOUN
hassl-3788	222	23	.	.	PUNCT
hassl-3788	223	1	japan	japan	PROPN
hassl-3788	223	2	ranked	rank	VERB
hassl-3788	223	3	second	second	ADV
hassl-3788	223	4	,	,	PUNCT
hassl-3788	223	5	with	with	ADP
hassl-3788	223	6	a	a	DET
hassl-3788	223	7	proportion	proportion	NOUN
hassl-3788	223	8	of	of	ADP
hassl-3788	223	9	10.63	10.63	NUM
hassl-3788	223	10	%	%	NOUN
hassl-3788	223	11	.	.	PUNCT
hassl-3788	224	1	humanities	humanity	NOUN
hassl-3788	224	2	and	and	CCONJ
hassl-3788	224	3	social	social	ADJ
hassl-3788	224	4	sciences	science	NOUN
hassl-3788	224	5	letters	letter	NOUN
hassl-3788	224	6	,	,	PUNCT
hassl-3788	224	7	2024	2024	NUM
hassl-3788	224	8	,	,	PUNCT
hassl-3788	224	9	12(3	12(3	NUM
hassl-3788	224	10	):	):	PUNCT
hassl-3788	224	11	443	443	NUM
hassl-3788	224	12	-	-	SYM
hassl-3788	224	13	460	460	NUM
hassl-3788	224	14	450	450	NUM
hassl-3788	224	15	©	©	PROPN
hassl-3788	224	16	2024	2024	NUM
hassl-3788	224	17	conscientia	conscientia	PROPN
hassl-3788	224	18	beam	beam	PROPN
hassl-3788	224	19	.	.	PUNCT
hassl-3788	225	1	all	all	DET
hassl-3788	225	2	rights	right	NOUN
hassl-3788	225	3	reserved	reserve	VERB
hassl-3788	225	4	.	.	PUNCT
hassl-3788	226	1	table	table	NOUN
hassl-3788	226	2	1	1	NUM
hassl-3788	226	3	.	.	PUNCT
hassl-3788	227	1	sample	sample	NOUN
hassl-3788	227	2	distribution	distribution	NOUN
hassl-3788	227	3	.	.	PUNCT
hassl-3788	228	1	distribution	distribution	NOUN
hassl-3788	228	2	of	of	ADP
hassl-3788	228	3	our	our	PRON
hassl-3788	228	4	sample	sample	NOUN
hassl-3788	228	5	based	base	VERB
hassl-3788	228	6	on	on	ADP
hassl-3788	228	7	year	year	NOUN
hassl-3788	228	8	year	year	NOUN
hassl-3788	228	9	freq	freq	NOUN
hassl-3788	228	10	.	.	PUNCT
hassl-3788	229	1	percent	percent	NOUN
hassl-3788	229	2	2018	2018	NUM
hassl-3788	229	3	2,310	2,310	NUM
hassl-3788	229	4	16.71	16.71	NUM
hassl-3788	229	5	2019	2019	NUM
hassl-3788	229	6	2,478	2,478	NUM
hassl-3788	229	7	17.93	17.93	NUM
hassl-3788	229	8	2020	2020	NUM
hassl-3788	229	9	3,131	3,131	NUM
hassl-3788	229	10	22.65	22.65	NUM
hassl-3788	229	11	2021	2021	NUM
hassl-3788	229	12	3,762	3,762	NUM
hassl-3788	229	13	27.22	27.22	NUM
hassl-3788	229	14	panel	panel	NOUN
hassl-3788	229	15	a	a	DET
hassl-3788	229	16	:	:	PUNCT
hassl-3788	229	17	distribution	distribution	NOUN
hassl-3788	229	18	of	of	ADP
hassl-3788	229	19	our	our	PRON
hassl-3788	229	20	sample	sample	NOUN
hassl-3788	229	21	based	base	VERB
hassl-3788	229	22	on	on	ADP
hassl-3788	229	23	industry	industry	NOUN
hassl-3788	229	24	sector	sector	NOUN
hassl-3788	229	25	frequency	frequency	NOUN
hassl-3788	229	26	percentage	percentage	NOUN
hassl-3788	229	27	energy	energy	NOUN
hassl-3788	229	28	747	747	NUM
hassl-3788	229	29	5.40	5.40	NUM
hassl-3788	229	30	materials	material	NOUN
hassl-3788	229	31	1525	1525	NUM
hassl-3788	229	32	11.03	11.03	NUM
hassl-3788	229	33	industrials	industrial	NOUN
hassl-3788	229	34	2781	2781	NUM
hassl-3788	229	35	20.12	20.12	NUM
hassl-3788	229	36	consumer	consumer	NOUN
hassl-3788	229	37	discretionary	discretionary	ADJ
hassl-3788	229	38	1896	1896	NUM
hassl-3788	229	39	13.72	13.72	NUM
hassl-3788	229	40	consumer	consumer	NOUN
hassl-3788	229	41	staples	staple	NOUN
hassl-3788	229	42	968	968	NUM
hassl-3788	229	43	7.00	7.00	NUM
hassl-3788	229	44	health	health	NOUN
hassl-3788	229	45	care	care	NOUN
hassl-3788	229	46	1554	1554	NUM
hassl-3788	229	47	11.24	11.24	NUM
hassl-3788	229	48	financials	financial	NOUN
hassl-3788	229	49	454	454	NUM
hassl-3788	229	50	3.28	3.28	NUM
hassl-3788	229	51	information	information	NOUN
hassl-3788	229	52	technology	technology	NOUN
hassl-3788	229	53	1651	1651	NUM
hassl-3788	229	54	11.94	11.94	NUM
hassl-3788	229	55	communication	communication	NOUN
hassl-3788	229	56	services	service	NOUN
hassl-3788	229	57	786	786	NUM
hassl-3788	229	58	5.69	5.69	NUM
hassl-3788	229	59	utilities	utility	NOUN
hassl-3788	229	60	611	611	NUM
hassl-3788	229	61	4.42	4.42	NUM
hassl-3788	229	62	real	real	ADJ
hassl-3788	229	63	estate	estate	NOUN
hassl-3788	229	64	849	849	NUM
hassl-3788	229	65	6.14	6.14	NUM
hassl-3788	229	66	panel	panel	NOUN
hassl-3788	229	67	b	b	NOUN
hassl-3788	229	68	:	:	PUNCT
hassl-3788	229	69	distribution	distribution	NOUN
hassl-3788	229	70	of	of	ADP
hassl-3788	229	71	our	our	PRON
hassl-3788	229	72	sample	sample	NOUN
hassl-3788	229	73	based	base	VERB
hassl-3788	229	74	on	on	ADP
hassl-3788	229	75	country	country	NOUN
hassl-3788	229	76	country	country	NOUN
hassl-3788	229	77	frequency	frequency	NOUN
hassl-3788	229	78	percentage	percentage	NOUN
hassl-3788	229	79	country	country	NOUN
hassl-3788	229	80	frequency	frequency	NOUN
hassl-3788	229	81	percentage	percentage	NOUN
hassl-3788	229	82	argentina	argentina	NOUN
hassl-3788	229	83	3	3	NUM
hassl-3788	229	84	0.02	0.02	NUM
hassl-3788	229	85	malaysia	malaysia	NOUN
hassl-3788	229	86	157	157	NUM
hassl-3788	229	87	1.14	1.14	NUM
hassl-3788	229	88	australia	australia	PROPN
hassl-3788	229	89	900	900	NUM
hassl-3788	229	90	6.51	6.51	NUM
hassl-3788	229	91	malta	malta	NOUN
hassl-3788	229	92	9	9	NUM
hassl-3788	229	93	0.07	0.07	NUM
hassl-3788	229	94	austria	austria	NOUN
hassl-3788	229	95	74	74	NUM
hassl-3788	229	96	0.54	0.54	NUM
hassl-3788	229	97	mexico	mexico	PROPN
hassl-3788	229	98	16	16	NUM
hassl-3788	229	99	0.12	0.12	NUM
hassl-3788	229	100	belgium	belgium	PROPN
hassl-3788	229	101	119	119	NUM
hassl-3788	229	102	0.86	0.86	NUM
hassl-3788	229	103	monaco	monaco	NOUN
hassl-3788	229	104	4	4	NUM
hassl-3788	229	105	0.03	0.03	NUM
hassl-3788	229	106	bermuda	bermuda	NOUN
hassl-3788	229	107	39	39	NUM
hassl-3788	229	108	0.28	0.28	NUM
hassl-3788	229	109	netherlands	netherlands	PROPN
hassl-3788	229	110	156	156	NUM
hassl-3788	229	111	1.13	1.13	NUM
hassl-3788	229	112	brazil	brazil	PROPN
hassl-3788	229	113	19	19	NUM
hassl-3788	229	114	0.14	0.14	NUM
hassl-3788	229	115	new	new	PROPN
hassl-3788	229	116	zealand	zealand	PROPN
hassl-3788	229	117	152	152	NUM
hassl-3788	229	118	1.10	1.10	NUM
hassl-3788	229	119	cambodia	cambodia	PROPN
hassl-3788	229	120	1	1	NUM
hassl-3788	229	121	0.01	0.01	NUM
hassl-3788	229	122	norway	norway	NOUN
hassl-3788	229	123	95	95	NUM
hassl-3788	229	124	0.69	0.69	NUM
hassl-3788	229	125	canada	canada	NOUN
hassl-3788	229	126	727	727	NUM
hassl-3788	229	127	5.26	5.26	NUM
hassl-3788	229	128	oman	oman	NOUN
hassl-3788	229	129	4	4	NUM
hassl-3788	229	130	0.03	0.03	NUM
hassl-3788	229	131	cayman	cayman	NOUN
hassl-3788	229	132	islands	island	VERB
hassl-3788	229	133	12	12	NUM
hassl-3788	229	134	0.09	0.09	NUM
hassl-3788	229	135	panama	panama	PROPN
hassl-3788	229	136	1	1	NUM
hassl-3788	229	137	0.01	0.01	NUM
hassl-3788	229	138	chile	chile	NOUN
hassl-3788	229	139	4	4	NUM
hassl-3788	229	140	0.03	0.03	NUM
hassl-3788	229	141	philippines	philippine	NOUN
hassl-3788	229	142	9	9	NUM
hassl-3788	229	143	0.07	0.07	NUM
hassl-3788	229	144	papua	papua	PROPN
hassl-3788	229	145	new	new	ADJ
hassl-3788	229	146	guinea	guinea	NOUN
hassl-3788	229	147	5	5	NUM
hassl-3788	229	148	0.04	0.04	NUM
hassl-3788	229	149	poland	poland	NOUN
hassl-3788	229	150	62	62	NUM
hassl-3788	229	151	0.45	0.45	NUM
hassl-3788	229	152	china	china	PROPN
hassl-3788	229	153	530	530	NUM
hassl-3788	229	154	3.83	3.83	NUM
hassl-3788	229	155	portugal	portugal	PROPN
hassl-3788	229	156	26	26	NUM
hassl-3788	229	157	0.19	0.19	NUM
hassl-3788	229	158	united	united	ADJ
hassl-3788	229	159	kingdom	kingdom	PROPN
hassl-3788	229	160	936	936	NUM
hassl-3788	229	161	6.77	6.77	NUM
hassl-3788	229	162	puerto	puerto	PROPN
hassl-3788	229	163	rico	rico	PROPN
hassl-3788	229	164	3	3	NUM
hassl-3788	229	165	0.02	0.02	NUM
hassl-3788	229	166	cyprus	cyprus	PROPN
hassl-3788	229	167	5	5	NUM
hassl-3788	229	168	0.04	0.04	NUM
hassl-3788	229	169	russia	russia	NOUN
hassl-3788	229	170	1	1	NUM
hassl-3788	229	171	0.01	0.01	NUM
hassl-3788	229	172	czech	czech	PROPN
hassl-3788	229	173	republic	republic	NOUN
hassl-3788	229	174	6	6	NUM
hassl-3788	229	175	0.04	0.04	NUM
hassl-3788	229	176	singapore	singapore	NOUN
hassl-3788	229	177	128	128	NUM
hassl-3788	229	178	0.93	0.93	NUM
hassl-3788	229	179	denmark	denmark	NOUN
hassl-3788	229	180	133	133	NUM
hassl-3788	229	181	0.96	0.96	NUM
hassl-3788	229	182	south	south	PROPN
hassl-3788	229	183	africa	africa	PROPN
hassl-3788	229	184	207	207	NUM
hassl-3788	229	185	1.50	1.50	NUM
hassl-3788	229	186	faroe	faroe	NOUN
hassl-3788	229	187	islands	island	VERB
hassl-3788	229	188	2	2	NUM
hassl-3788	229	189	0.01	0.01	NUM
hassl-3788	229	190	spain	spain	PROPN
hassl-3788	229	191	161	161	NUM
hassl-3788	229	192	1.16	1.16	NUM
hassl-3788	229	193	finland	finland	NOUN
hassl-3788	229	194	126	126	NUM
hassl-3788	229	195	0.91	0.91	NUM
hassl-3788	229	196	sweden	sweden	PROPN
hassl-3788	229	197	419	419	NUM
hassl-3788	229	198	3.03	3.03	NUM
hassl-3788	229	199	france	france	NOUN
hassl-3788	229	200	302	302	NUM
hassl-3788	229	201	2.18	2.18	NUM
hassl-3788	229	202	switzerland	switzerland	PROPN
hassl-3788	229	203	276	276	NUM
hassl-3788	229	204	2.00	2.00	NUM
hassl-3788	229	205	germany	germany	NOUN
hassl-3788	229	206	405	405	NUM
hassl-3788	229	207	2.93	2.93	NUM
hassl-3788	229	208	taiwan	taiwan	PROPN
hassl-3788	229	209	333	333	NUM
hassl-3788	229	210	2.41	2.41	NUM
hassl-3788	229	211	gibraltar	gibraltar	NOUN
hassl-3788	229	212	5	5	NUM
hassl-3788	229	213	0.04	0.04	NUM
hassl-3788	229	214	thailand	thailand	PROPN
hassl-3788	229	215	5	5	NUM
hassl-3788	229	216	0.04	0.04	NUM
hassl-3788	229	217	united	united	PROPN
hassl-3788	229	218	arab	arab	PROPN
hassl-3788	229	219	emirates	emirates	PROPN
hassl-3788	229	220	1	1	NUM
hassl-3788	229	221	0.01	0.01	NUM
hassl-3788	229	222	ukraine	ukraine	NOUN
hassl-3788	229	223	2	2	NUM
hassl-3788	229	224	0.01	0.01	NUM
hassl-3788	229	225	guernsey	guernsey	NOUN
hassl-3788	229	226	6	6	NUM
hassl-3788	229	227	0.04	0.04	NUM
hassl-3788	229	228	hungary	hungary	NOUN
hassl-3788	229	229	12	12	NUM
hassl-3788	229	230	0.09	0.09	NUM
hassl-3788	229	231	hong	hong	PROPN
hassl-3788	229	232	kong	kong	PROPN
hassl-3788	229	233	434	434	NUM
hassl-3788	229	234	3.14	3.14	NUM
hassl-3788	229	235	macau	macau	NOUN
hassl-3788	229	236	7	7	NUM
hassl-3788	229	237	0.05	0.05	NUM
hassl-3788	229	238	united	united	PROPN
hassl-3788	229	239	states	states	PROPN
hassl-3788	229	240	of	of	ADP
hassl-3788	229	241	america	america	PROPN
hassl-3788	229	242	4438	4438	NUM
hassl-3788	229	243	32.11	32.11	NUM
hassl-3788	229	244	uruguay	uruguay	NOUN
hassl-3788	229	245	3	3	NUM
hassl-3788	229	246	0.02	0.02	NUM
hassl-3788	229	247	indonesia	indonesia	PROPN
hassl-3788	229	248	1	1	NUM
hassl-3788	229	249	0.01	0.01	NUM
hassl-3788	229	250	jersey	jersey	NOUN
hassl-3788	229	251	16	16	NUM
hassl-3788	229	252	0.12	0.12	NUM
hassl-3788	229	253	republic	republic	NOUN
hassl-3788	229	254	of	of	ADP
hassl-3788	229	255	ireland	ireland	NOUN
hassl-3788	229	256	;	;	PUNCT
hassl-3788	229	257	123	123	NUM
hassl-3788	229	258	0.89	0.89	NUM
hassl-3788	229	259	s.	s.	PROPN
hassl-3788	229	260	korea	korea	PROPN
hassl-3788	229	261	453	453	NUM
hassl-3788	229	262	3.28	3.28	NUM
hassl-3788	229	263	isle	isle	NOUN
hassl-3788	229	264	of	of	ADP
hassl-3788	229	265	man	man	PROPN
hassl-3788	229	266	7	7	NUM
hassl-3788	229	267	0.05	0.05	NUM
hassl-3788	229	268	greece	greece	PROPN
hassl-3788	229	269	18	18	NUM
hassl-3788	229	270	0.13	0.13	NUM
hassl-3788	229	271	israel	israel	PROPN
hassl-3788	229	272	21	21	NUM
hassl-3788	229	273	0.15	0.15	NUM
hassl-3788	229	274	japan	japan	PROPN
hassl-3788	229	275	1469	1469	NUM
hassl-3788	229	276	10.63	10.63	NUM
hassl-3788	229	277	italy	italy	PROPN
hassl-3788	229	278	174	174	NUM
hassl-3788	229	279	1.26	1.26	NUM
hassl-3788	229	280	luxembourg	luxembourg	PROPN
hassl-3788	229	281	60	60	NUM
hassl-3788	229	282	0.43	0.43	NUM
hassl-3788	229	283	3.2	3.2	NUM
hassl-3788	229	284	.	.	PUNCT
hassl-3788	230	1	empirical	empirical	ADJ
hassl-3788	230	2	model	model	NOUN
hassl-3788	230	3	to	to	PART
hassl-3788	230	4	test	test	VERB
hassl-3788	230	5	our	our	PRON
hassl-3788	230	6	hypothesis	hypothesis	NOUN
hassl-3788	230	7	we	we	PRON
hassl-3788	230	8	employed	employ	VERB
hassl-3788	230	9	ordinary	ordinary	ADJ
hassl-3788	230	10	least	least	ADJ
hassl-3788	230	11	squares	square	NOUN
hassl-3788	230	12	(	(	PUNCT
hassl-3788	230	13	ols	ol	NOUN
hassl-3788	230	14	)	)	PUNCT
hassl-3788	230	15	regression	regression	VERB
hassl-3788	230	16	analysis	analysis	NOUN
hassl-3788	230	17	to	to	PART
hassl-3788	230	18	examine	examine	VERB
hassl-3788	230	19	the	the	DET
hassl-3788	230	20	effect	effect	NOUN
hassl-3788	230	21	of	of	ADP
hassl-3788	230	22	the	the	DET
hassl-3788	230	23	covid-19	covid-19	PROPN
hassl-3788	230	24	pandemic	pandemic	NOUN
hassl-3788	230	25	on	on	ADP
hassl-3788	230	26	arl	arl	PROPN
hassl-3788	230	27	.	.	PUNCT
hassl-3788	230	28	humanities	humanity	NOUN
hassl-3788	230	29	and	and	CCONJ
hassl-3788	230	30	social	social	ADJ
hassl-3788	230	31	sciences	science	NOUN
hassl-3788	230	32	letters	letter	NOUN
hassl-3788	230	33	,	,	PUNCT
hassl-3788	230	34	2024	2024	NUM
hassl-3788	230	35	,	,	PUNCT
hassl-3788	230	36	12(3	12(3	NUM
hassl-3788	230	37	):	):	PUNCT
hassl-3788	230	38	443	443	NUM
hassl-3788	230	39	-	-	SYM
hassl-3788	230	40	460	460	NUM
hassl-3788	230	41	451	451	NUM
hassl-3788	230	42	©	©	ADP
hassl-3788	230	43	2024	2024	NUM
hassl-3788	230	44	conscientia	conscientia	PROPN
hassl-3788	230	45	beam	beam	PROPN
hassl-3788	230	46	.	.	PUNCT
hassl-3788	231	1	all	all	DET
hassl-3788	231	2	rights	right	NOUN
hassl-3788	231	3	reserved	reserve	VERB
hassl-3788	231	4	.	.	PUNCT
hassl-3788	232	1	𝐴𝑅𝐿𝑖,𝑡	𝐴𝑅𝐿𝑖,𝑡	X
hassl-3788	233	1	=	=	PUNCT
hassl-3788	233	2	𝛽0	𝛽0	NOUN
hassl-3788	233	3	+	+	CCONJ
hassl-3788	233	4	𝛽1𝐶𝑂𝑉𝐼𝐷	𝛽1𝐶𝑂𝑉𝐼𝐷	X
hassl-3788	233	5	+	+	CCONJ
hassl-3788	233	6	𝛽2afees𝑖,𝑡	𝛽2afees𝑖,𝑡	X
hassl-3788	233	7	+	+	CCONJ
hassl-3788	233	8	𝛽3audopin𝑖,𝑡	𝛽3audopin𝑖,𝑡	PROPN
hassl-3788	233	9	+	+	CCONJ
hassl-3788	233	10	𝛽4big4𝑖,𝑡	𝛽4big4𝑖,𝑡	VERB
hassl-3788	233	11	+	+	CCONJ
hassl-3788	233	12	𝛽5own𝑖,𝑡	𝛽5own𝑖,𝑡	VERB
hassl-3788	233	13	+	+	CCONJ
hassl-3788	233	14	𝛽6zscore𝑖,𝑡	𝛽6zscore𝑖,𝑡	PROPN
hassl-3788	233	15	+	+	CCONJ
hassl-3788	233	16	𝛽7inv_prot𝑖,𝑡	𝛽7inv_prot𝑖,𝑡	PROPN
hassl-3788	233	17	+	+	CCONJ
hassl-3788	233	18	𝛽8iad𝑖,𝑡	𝛽8iad𝑖,𝑡	PROPN
hassl-3788	233	19	+	+	CCONJ
hassl-3788	233	20	𝛽9fsize𝑖,𝑡	𝛽9fsize𝑖,𝑡	PROPN
hassl-3788	233	21	+	+	CCONJ
hassl-3788	233	22	𝛽10debt𝑖,𝑡	𝛽10debt𝑖,𝑡	NOUN
hassl-3788	233	23	+	+	CCONJ
hassl-3788	233	24	𝛽11btm𝑖,𝑡	𝛽11btm𝑖,𝑡	ADJ
hassl-3788	233	25	+	+	CCONJ
hassl-3788	233	26	𝛽12𝑅𝑂𝐴𝑖,𝑡	𝛽12𝑅𝑂𝐴𝑖,𝑡	ADJ
hassl-3788	233	27	+	+	CCONJ
hassl-3788	233	28	𝛽13𝐿𝑂𝑆𝑆𝑖,𝑡	𝛽13𝐿𝑂𝑆𝑆𝑖,𝑡	NOUN
hassl-3788	233	29	+	+	CCONJ
hassl-3788	233	30	𝛽14bsize𝑖,𝑡	𝛽14bsize𝑖,𝑡	VERB
hassl-3788	233	31	+	+	CCONJ
hassl-3788	233	32	𝛽15idp𝑖,𝑡	𝛽15idp𝑖,𝑡	NOUN
hassl-3788	233	33	+	+	CCONJ
hassl-3788	234	1	𝑌𝑒𝑎𝑟𝑒𝑓𝑓𝑒𝑐𝑡	𝑌𝑒𝑎𝑟𝑒𝑓𝑓𝑒𝑐𝑡	PROPN
hassl-3788	234	2	+	+	CCONJ
hassl-3788	234	3	𝐼𝑛𝑑𝑢𝑠𝑡𝑟𝑦𝑒𝑓𝑓𝑒𝑐𝑡	𝐼𝑛𝑑𝑢𝑠𝑡𝑟𝑦𝑒𝑓𝑓𝑒𝑐𝑡	PROPN
hassl-3788	234	4	+	+	CCONJ
hassl-3788	234	5	𝜀𝑖,𝑡	𝜀𝑖,𝑡	ADJ
hassl-3788	234	6	…	…	PUNCT
hassl-3788	234	7	(	(	PUNCT
hassl-3788	234	8	1	1	X
hassl-3788	234	9	)	)	PUNCT
hassl-3788	234	10	the	the	DET
hassl-3788	234	11	dependent	dependent	ADJ
hassl-3788	234	12	variable	variable	NOUN
hassl-3788	234	13	in	in	ADP
hassl-3788	234	14	this	this	DET
hassl-3788	234	15	study	study	NOUN
hassl-3788	234	16	is	be	AUX
hassl-3788	234	17	arl	arl	PROPN
hassl-3788	234	18	,	,	PUNCT
hassl-3788	234	19	which	which	PRON
hassl-3788	234	20	represents	represent	VERB
hassl-3788	234	21	the	the	DET
hassl-3788	234	22	audit	audit	NOUN
hassl-3788	234	23	report	report	NOUN
hassl-3788	234	24	lag	lag	NOUN
hassl-3788	234	25	.	.	PUNCT
hassl-3788	235	1	arl	arl	PROPN
hassl-3788	235	2	is	be	AUX
hassl-3788	235	3	defined	define	VERB
hassl-3788	235	4	as	as	ADP
hassl-3788	235	5	the	the	DET
hassl-3788	235	6	duration	duration	NOUN
hassl-3788	235	7	between	between	ADP
hassl-3788	235	8	the	the	DET
hassl-3788	235	9	fiscal	fiscal	ADJ
hassl-3788	235	10	end	end	NOUN
hassl-3788	235	11	year	year	NOUN
hassl-3788	235	12	of	of	ADP
hassl-3788	235	13	the	the	DET
hassl-3788	235	14	business	business	NOUN
hassl-3788	235	15	and	and	CCONJ
hassl-3788	235	16	the	the	DET
hassl-3788	235	17	date	date	NOUN
hassl-3788	235	18	on	on	ADP
hassl-3788	235	19	which	which	PRON
hassl-3788	235	20	the	the	DET
hassl-3788	235	21	auditor	auditor	NOUN
hassl-3788	235	22	signs	sign	VERB
hassl-3788	235	23	the	the	DET
hassl-3788	235	24	audit	audit	NOUN
hassl-3788	235	25	report	report	NOUN
hassl-3788	235	26	.	.	PUNCT
hassl-3788	236	1	this	this	DET
hassl-3788	236	2	study	study	NOUN
hassl-3788	236	3	sets	set	VERB
hassl-3788	236	4	the	the	DET
hassl-3788	236	5	independent	independent	ADJ
hassl-3788	236	6	variables	variable	NOUN
hassl-3788	236	7	,	,	PUNCT
hassl-3788	236	8	covid-19	covid-19	PROPN
hassl-3788	236	9	,	,	PUNCT
hassl-3788	236	10	to	to	ADP
hassl-3788	236	11	1	1	NUM
hassl-3788	236	12	,	,	PUNCT
hassl-3788	236	13	if	if	SCONJ
hassl-3788	236	14	the	the	DET
hassl-3788	236	15	fiscal	fiscal	ADJ
hassl-3788	236	16	end	end	NOUN
hassl-3788	236	17	-	-	PUNCT
hassl-3788	236	18	year	year	NOUN
hassl-3788	236	19	is	be	AUX
hassl-3788	236	20	2020	2020	NUM
hassl-3788	236	21	and	and	CCONJ
hassl-3788	236	22	to	to	ADP
hassl-3788	236	23	zero	zero	NUM
hassl-3788	236	24	otherwise	otherwise	ADV
hassl-3788	236	25	.	.	PUNCT
hassl-3788	237	1	in	in	ADP
hassl-3788	237	2	order	order	NOUN
hassl-3788	237	3	to	to	PART
hassl-3788	237	4	account	account	VERB
hassl-3788	237	5	for	for	ADP
hassl-3788	237	6	the	the	DET
hassl-3788	237	7	independent	independent	ADJ
hassl-3788	237	8	influence	influence	NOUN
hassl-3788	237	9	of	of	ADP
hassl-3788	237	10	covid-19	covid-19	PROPN
hassl-3788	237	11	on	on	ADP
hassl-3788	237	12	arl	arl	PROPN
hassl-3788	237	13	,	,	PUNCT
hassl-3788	237	14	our	our	PRON
hassl-3788	237	15	model	model	NOUN
hassl-3788	237	16	incorporates	incorporate	VERB
hassl-3788	237	17	a	a	DET
hassl-3788	237	18	number	number	NOUN
hassl-3788	237	19	of	of	ADP
hassl-3788	237	20	control	control	NOUN
hassl-3788	237	21	factors	factor	NOUN
hassl-3788	237	22	that	that	PRON
hassl-3788	237	23	have	have	AUX
hassl-3788	237	24	been	be	AUX
hassl-3788	237	25	identified	identify	VERB
hassl-3788	237	26	as	as	ADP
hassl-3788	237	27	being	be	AUX
hassl-3788	237	28	associated	associate	VERB
hassl-3788	237	29	with	with	ADP
hassl-3788	237	30	arl	arl	PROPN
hassl-3788	237	31	in	in	ADP
hassl-3788	237	32	previous	previous	ADJ
hassl-3788	237	33	studies	study	NOUN
hassl-3788	237	34	(	(	PUNCT
hassl-3788	237	35	bhuiyan	bhuiyan	PROPN
hassl-3788	237	36	&	&	CCONJ
hassl-3788	237	37	d’costa	d’costa	PROPN
hassl-3788	237	38	,	,	PUNCT
hassl-3788	237	39	2020	2020	NUM
hassl-3788	237	40	;	;	PUNCT
hassl-3788	237	41	blankley	blankley	PROPN
hassl-3788	237	42	,	,	PUNCT
hassl-3788	237	43	hurtt	hurtt	NOUN
hassl-3788	237	44	,	,	PUNCT
hassl-3788	237	45	&	&	CCONJ
hassl-3788	237	46	macgregor	macgregor	PROPN
hassl-3788	237	47	,	,	PUNCT
hassl-3788	237	48	2014	2014	NUM
hassl-3788	237	49	;	;	PUNCT
hassl-3788	237	50	habib	habib	PROPN
hassl-3788	237	51	,	,	PUNCT
hassl-3788	237	52	2015	2015	NUM
hassl-3788	237	53	;	;	PUNCT
hassl-3788	237	54	habib	habib	PROPN
hassl-3788	237	55	&	&	CCONJ
hassl-3788	237	56	huang	huang	PROPN
hassl-3788	237	57	,	,	PUNCT
hassl-3788	237	58	2019	2019	NUM
hassl-3788	237	59	;	;	PUNCT
hassl-3788	237	60	haga	haga	NOUN
hassl-3788	237	61	&	&	CCONJ
hassl-3788	237	62	ittonen	ittonen	NOUN
hassl-3788	237	63	,	,	PUNCT
hassl-3788	237	64	2021	2021	NUM
hassl-3788	237	65	)	)	PUNCT
hassl-3788	237	66	.	.	PUNCT
hassl-3788	238	1	initially	initially	ADV
hassl-3788	238	2	,	,	PUNCT
hassl-3788	238	3	we	we	PRON
hassl-3788	238	4	account	account	VERB
hassl-3788	238	5	for	for	ADP
hassl-3788	238	6	variables	variable	NOUN
hassl-3788	238	7	associated	associate	VERB
hassl-3788	238	8	with	with	ADP
hassl-3788	238	9	auditor	auditor	NOUN
hassl-3788	238	10	attributes	attribute	NOUN
hassl-3788	238	11	,	,	PUNCT
hassl-3788	238	12	such	such	ADJ
hassl-3788	238	13	as	as	ADP
hassl-3788	238	14	total	total	ADJ
hassl-3788	238	15	audit	audit	NOUN
hassl-3788	238	16	fees	fee	NOUN
hassl-3788	238	17	(	(	PUNCT
hassl-3788	238	18	afees	afees	PROPN
hassl-3788	238	19	)	)	PUNCT
hassl-3788	238	20	,	,	PUNCT
hassl-3788	238	21	which	which	PRON
hassl-3788	238	22	constitute	constitute	VERB
hassl-3788	238	23	the	the	DET
hassl-3788	238	24	logarithm	logarithm	NOUN
hassl-3788	238	25	of	of	ADP
hassl-3788	238	26	the	the	DET
hassl-3788	238	27	whole	whole	ADJ
hassl-3788	238	28	audit	audit	NOUN
hassl-3788	238	29	fee	fee	NOUN
hassl-3788	238	30	.	.	PUNCT
hassl-3788	239	1	audopin	audopin	PROPN
hassl-3788	239	2	is	be	AUX
hassl-3788	239	3	an	an	DET
hassl-3788	239	4	indicator	indicator	NOUN
hassl-3788	239	5	variable	variable	NOUN
hassl-3788	239	6	that	that	PRON
hassl-3788	239	7	represents	represent	VERB
hassl-3788	239	8	the	the	DET
hassl-3788	239	9	auditor	auditor	NOUN
hassl-3788	239	10	's	's	PART
hassl-3788	239	11	opinion	opinion	NOUN
hassl-3788	239	12	on	on	ADP
hassl-3788	239	13	financial	financial	ADJ
hassl-3788	239	14	reposts	repost	NOUN
hassl-3788	239	15	.	.	PUNCT
hassl-3788	240	1	it	it	PRON
hassl-3788	240	2	is	be	AUX
hassl-3788	240	3	coded	code	VERB
hassl-3788	240	4	as	as	ADP
hassl-3788	240	5	1	1	NUM
hassl-3788	240	6	if	if	SCONJ
hassl-3788	240	7	the	the	DET
hassl-3788	240	8	auditor	auditor	NOUN
hassl-3788	240	9	's	's	PART
hassl-3788	240	10	opinion	opinion	NOUN
hassl-3788	240	11	is	be	AUX
hassl-3788	240	12	zero	zero	NUM
hassl-3788	240	13	,	,	PUNCT
hassl-3788	240	14	and	and	CCONJ
hassl-3788	240	15	0	0	NUM
hassl-3788	240	16	otherwise	otherwise	ADV
hassl-3788	240	17	.	.	PUNCT
hassl-3788	241	1	the	the	DET
hassl-3788	241	2	variable	variable	ADJ
hassl-3788	241	3	big4	big4	NOUN
hassl-3788	241	4	is	be	AUX
hassl-3788	241	5	assigned	assign	VERB
hassl-3788	241	6	a	a	DET
hassl-3788	241	7	binary	binary	ADJ
hassl-3788	241	8	value	value	NOUN
hassl-3788	241	9	of	of	ADP
hassl-3788	241	10	1	1	NUM
hassl-3788	241	11	if	if	SCONJ
hassl-3788	241	12	the	the	DET
hassl-3788	241	13	firm	firm	NOUN
hassl-3788	241	14	undergoes	undergo	VERB
hassl-3788	241	15	an	an	DET
hassl-3788	241	16	audit	audit	NOUN
hassl-3788	241	17	conducted	conduct	VERB
hassl-3788	241	18	by	by	ADP
hassl-3788	241	19	one	one	NUM
hassl-3788	241	20	of	of	ADP
hassl-3788	241	21	the	the	DET
hassl-3788	241	22	big	big	ADJ
hassl-3788	241	23	four	four	NUM
hassl-3788	241	24	auditors	auditor	NOUN
hassl-3788	241	25	,	,	PUNCT
hassl-3788	241	26	and	and	CCONJ
hassl-3788	241	27	a	a	DET
hassl-3788	241	28	value	value	NOUN
hassl-3788	241	29	of	of	ADP
hassl-3788	241	30	0	0	NUM
hassl-3788	241	31	otherwise	otherwise	ADV
hassl-3788	241	32	.	.	PUNCT
hassl-3788	242	1	furthermore	furthermore	ADV
hassl-3788	242	2	,	,	PUNCT
hassl-3788	242	3	we	we	PRON
hassl-3788	242	4	incorporate	incorporate	VERB
hassl-3788	242	5	external	external	ADJ
hassl-3788	242	6	variables	variable	NOUN
hassl-3788	242	7	,	,	PUNCT
hassl-3788	242	8	such	such	ADJ
hassl-3788	242	9	as	as	ADP
hassl-3788	242	10	ownership	ownership	NOUN
hassl-3788	242	11	concentration	concentration	NOUN
hassl-3788	242	12	(	(	PUNCT
hassl-3788	242	13	own	own	ADJ
hassl-3788	242	14	)	)	PUNCT
hassl-3788	242	15	,	,	PUNCT
hassl-3788	242	16	which	which	PRON
hassl-3788	242	17	is	be	AUX
hassl-3788	242	18	mathematically	mathematically	ADV
hassl-3788	242	19	defined	define	VERB
hassl-3788	242	20	as	as	ADP
hassl-3788	242	21	the	the	DET
hassl-3788	242	22	proportion	proportion	NOUN
hassl-3788	242	23	of	of	ADP
hassl-3788	242	24	ownership	ownership	NOUN
hassl-3788	242	25	concentration	concentration	NOUN
hassl-3788	242	26	,	,	PUNCT
hassl-3788	242	27	specifically	specifically	ADV
hassl-3788	242	28	the	the	DET
hassl-3788	242	29	free	free	ADJ
hassl-3788	242	30	-	-	PUNCT
hassl-3788	242	31	float	float	NOUN
hassl-3788	242	32	percentage	percentage	NOUN
hassl-3788	242	33	.	.	PUNCT
hassl-3788	243	1	the	the	DET
hassl-3788	243	2	zscore	zscore	NOUN
hassl-3788	243	3	formula	formula	NOUN
hassl-3788	243	4	is	be	AUX
hassl-3788	243	5	a	a	DET
hassl-3788	243	6	multivariate	multivariate	NOUN
hassl-3788	243	7	metric	metric	ADJ
hassl-3788	243	8	utilized	utilize	VERB
hassl-3788	243	9	to	to	PART
hassl-3788	243	10	assess	assess	VERB
hassl-3788	243	11	the	the	DET
hassl-3788	243	12	financial	financial	ADJ
hassl-3788	243	13	well	well	NOUN
hassl-3788	243	14	-	-	PUNCT
hassl-3788	243	15	being	being	NOUN
hassl-3788	243	16	of	of	ADP
hassl-3788	243	17	a	a	DET
hassl-3788	243	18	firm	firm	NOUN
hassl-3788	243	19	and	and	CCONJ
hassl-3788	243	20	forecast	forecast	VERB
hassl-3788	243	21	the	the	DET
hassl-3788	243	22	likelihood	likelihood	NOUN
hassl-3788	243	23	of	of	ADP
hassl-3788	243	24	insolvency	insolvency	NOUN
hassl-3788	243	25	within	within	ADP
hassl-3788	243	26	a	a	DET
hassl-3788	243	27	two	two	NUM
hassl-3788	243	28	-	-	PUNCT
hassl-3788	243	29	year	year	NOUN
hassl-3788	243	30	timeframe	timeframe	NOUN
hassl-3788	243	31	.	.	PUNCT
hassl-3788	244	1	the	the	DET
hassl-3788	244	2	shleifer	shleifer	NOUN
hassl-3788	244	3	and	and	CCONJ
hassl-3788	244	4	vishny	vishny	PROPN
hassl-3788	244	5	(	(	PUNCT
hassl-3788	244	6	1997	1997	NUM
hassl-3788	244	7	)	)	PUNCT
hassl-3788	244	8	metric	metric	NOUN
hassl-3788	244	9	,	,	PUNCT
hassl-3788	244	10	denoted	denote	VERB
hassl-3788	244	11	as	as	ADP
hassl-3788	244	12	inv_port	inv_port	NOUN
hassl-3788	244	13	,	,	PUNCT
hassl-3788	244	14	is	be	AUX
hassl-3788	244	15	assigned	assign	VERB
hassl-3788	244	16	a	a	DET
hassl-3788	244	17	value	value	NOUN
hassl-3788	244	18	of	of	ADP
hassl-3788	244	19	1	1	NUM
hassl-3788	244	20	when	when	SCONJ
hassl-3788	244	21	the	the	DET
hassl-3788	244	22	country	country	NOUN
hassl-3788	244	23	's	's	PART
hassl-3788	244	24	legal	legal	ADJ
hassl-3788	244	25	framework	framework	NOUN
hassl-3788	244	26	is	be	AUX
hassl-3788	244	27	categorized	categorize	VERB
hassl-3788	244	28	as	as	ADP
hassl-3788	244	29	a	a	DET
hassl-3788	244	30	robust	robust	ADJ
hassl-3788	244	31	safeguard	safeguard	NOUN
hassl-3788	244	32	for	for	ADP
hassl-3788	244	33	investors	investor	NOUN
hassl-3788	244	34	,	,	PUNCT
hassl-3788	244	35	and	and	CCONJ
hassl-3788	244	36	0	0	NUM
hassl-3788	244	37	otherwise	otherwise	ADV
hassl-3788	244	38	.	.	PUNCT
hassl-3788	245	1	the	the	DET
hassl-3788	245	2	variable	variable	ADJ
hassl-3788	245	3	iad	iad	PROPN
hassl-3788	245	4	is	be	AUX
hassl-3788	245	5	assigned	assign	VERB
hassl-3788	245	6	a	a	DET
hassl-3788	245	7	binary	binary	ADJ
hassl-3788	245	8	value	value	NOUN
hassl-3788	245	9	of	of	ADP
hassl-3788	245	10	1	1	NUM
hassl-3788	245	11	if	if	SCONJ
hassl-3788	245	12	the	the	DET
hassl-3788	245	13	business	business	NOUN
hassl-3788	245	14	possesses	possess	VERB
hassl-3788	245	15	an	an	DET
hassl-3788	245	16	internal	internal	ADJ
hassl-3788	245	17	audit	audit	NOUN
hassl-3788	245	18	department	department	NOUN
hassl-3788	245	19	,	,	PUNCT
hassl-3788	245	20	and	and	CCONJ
hassl-3788	245	21	a	a	DET
hassl-3788	245	22	value	value	NOUN
hassl-3788	245	23	of	of	ADP
hassl-3788	245	24	0	0	NUM
hassl-3788	245	25	otherwise	otherwise	ADV
hassl-3788	245	26	.	.	PUNCT
hassl-3788	246	1	in	in	ADP
hassl-3788	246	2	addition	addition	NOUN
hassl-3788	246	3	,	,	PUNCT
hassl-3788	246	4	we	we	PRON
hassl-3788	246	5	incorporate	incorporate	VERB
hassl-3788	246	6	company	company	NOUN
hassl-3788	246	7	-	-	PUNCT
hassl-3788	246	8	specific	specific	ADJ
hassl-3788	246	9	attributes	attribute	NOUN
hassl-3788	246	10	such	such	ADJ
hassl-3788	246	11	as	as	ADP
hassl-3788	246	12	fsize	fsize	NOUN
hassl-3788	246	13	,	,	PUNCT
hassl-3788	246	14	which	which	PRON
hassl-3788	246	15	denotes	denote	VERB
hassl-3788	246	16	the	the	DET
hassl-3788	246	17	size	size	NOUN
hassl-3788	246	18	of	of	ADP
hassl-3788	246	19	a	a	DET
hassl-3788	246	20	firm	firm	NOUN
hassl-3788	246	21	and	and	CCONJ
hassl-3788	246	22	is	be	AUX
hassl-3788	246	23	calculated	calculate	VERB
hassl-3788	246	24	as	as	ADP
hassl-3788	246	25	the	the	DET
hassl-3788	246	26	logarithm	logarithm	NOUN
hassl-3788	246	27	of	of	ADP
hassl-3788	246	28	its	its	PRON
hassl-3788	246	29	total	total	ADJ
hassl-3788	246	30	assets	asset	NOUN
hassl-3788	246	31	.	.	PUNCT
hassl-3788	247	1	we	we	PRON
hassl-3788	247	2	calculate	calculate	VERB
hassl-3788	247	3	debt	debt	NOUN
hassl-3788	247	4	,	,	PUNCT
hassl-3788	247	5	a	a	DET
hassl-3788	247	6	measure	measure	NOUN
hassl-3788	247	7	of	of	ADP
hassl-3788	247	8	a	a	DET
hassl-3788	247	9	company	company	NOUN
hassl-3788	247	10	's	's	PART
hassl-3788	247	11	leverage	leverage	NOUN
hassl-3788	247	12	,	,	PUNCT
hassl-3788	247	13	by	by	ADP
hassl-3788	247	14	dividing	divide	VERB
hassl-3788	247	15	its	its	PRON
hassl-3788	247	16	total	total	ADJ
hassl-3788	247	17	obligations	obligation	NOUN
hassl-3788	247	18	by	by	ADP
hassl-3788	247	19	its	its	PRON
hassl-3788	247	20	total	total	ADJ
hassl-3788	247	21	assets	asset	NOUN
hassl-3788	247	22	.	.	PUNCT
hassl-3788	248	1	this	this	PRON
hassl-3788	248	2	is	be	AUX
hassl-3788	248	3	because	because	SCONJ
hassl-3788	248	4	a	a	DET
hassl-3788	248	5	lack	lack	NOUN
hassl-3788	248	6	of	of	ADP
hassl-3788	248	7	flexibility	flexibility	NOUN
hassl-3788	248	8	leads	lead	VERB
hassl-3788	248	9	to	to	ADP
hassl-3788	248	10	increased	increase	VERB
hassl-3788	248	11	financial	financial	ADJ
hassl-3788	248	12	risk	risk	NOUN
hassl-3788	248	13	.	.	PUNCT
hassl-3788	249	1	therefore	therefore	ADV
hassl-3788	249	2	,	,	PUNCT
hassl-3788	249	3	we	we	PRON
hassl-3788	249	4	postulate	postulate	VERB
hassl-3788	249	5	a	a	DET
hassl-3788	249	6	positive	positive	ADJ
hassl-3788	249	7	correlation	correlation	NOUN
hassl-3788	249	8	between	between	ADP
hassl-3788	249	9	the	the	DET
hassl-3788	249	10	debt	debt	NOUN
hassl-3788	249	11	variable	variable	NOUN
hassl-3788	249	12	and	and	CCONJ
hassl-3788	249	13	arl	arl	PROPN
hassl-3788	249	14	.	.	PROPN
hassl-3788	249	15	book	book	PROPN
hassl-3788	249	16	-	-	PUNCT
hassl-3788	249	17	to	to	ADP
hassl-3788	249	18	-	-	PUNCT
hassl-3788	249	19	market	market	NOUN
hassl-3788	249	20	(	(	PUNCT
hassl-3788	249	21	btm	btm	PROPN
hassl-3788	249	22	)	)	PUNCT
hassl-3788	249	23	is	be	AUX
hassl-3788	249	24	the	the	DET
hassl-3788	249	25	quotient	quotient	NOUN
hassl-3788	249	26	obtained	obtain	VERB
hassl-3788	249	27	by	by	ADP
hassl-3788	249	28	dividing	divide	VERB
hassl-3788	249	29	the	the	DET
hassl-3788	249	30	book	book	NOUN
hassl-3788	249	31	value	value	NOUN
hassl-3788	249	32	by	by	ADP
hassl-3788	249	33	the	the	DET
hassl-3788	249	34	market	market	NOUN
hassl-3788	249	35	value	value	NOUN
hassl-3788	249	36	.	.	PUNCT
hassl-3788	250	1	return	return	NOUN
hassl-3788	250	2	of	of	ADP
hassl-3788	250	3	assets	asset	NOUN
hassl-3788	250	4	(	(	PUNCT
hassl-3788	250	5	roa	roa	PROPN
hassl-3788	250	6	)	)	PUNCT
hassl-3788	250	7	stands	stand	VERB
hassl-3788	250	8	for	for	ADP
hassl-3788	250	9	return	return	NOUN
hassl-3788	250	10	on	on	ADP
hassl-3788	250	11	assets	asset	NOUN
hassl-3788	250	12	,	,	PUNCT
hassl-3788	250	13	loss	loss	NOUN
hassl-3788	250	14	is	be	AUX
hassl-3788	250	15	an	an	DET
hassl-3788	250	16	indicator	indicator	NOUN
hassl-3788	250	17	variable	variable	NOUN
hassl-3788	250	18	representing	represent	VERB
hassl-3788	250	19	a	a	DET
hassl-3788	250	20	negative	negative	ADJ
hassl-3788	250	21	profit	profit	NOUN
hassl-3788	250	22	declared	declare	VERB
hassl-3788	250	23	by	by	ADP
hassl-3788	250	24	a	a	DET
hassl-3788	250	25	corporation	corporation	NOUN
hassl-3788	250	26	,	,	PUNCT
hassl-3788	250	27	and	and	CCONJ
hassl-3788	250	28	non	non	ADJ
hassl-3788	250	29	-	-	ADJ
hassl-3788	250	30	profitable	profitable	ADJ
hassl-3788	250	31	enterprises	enterprise	NOUN
hassl-3788	250	32	are	be	AUX
hassl-3788	250	33	linked	link	VERB
hassl-3788	250	34	to	to	ADP
hassl-3788	250	35	a	a	DET
hassl-3788	250	36	long	long	ADJ
hassl-3788	250	37	arl	arl	PROPN
hassl-3788	250	38	.	.	PUNCT
hassl-3788	251	1	to	to	PART
hassl-3788	251	2	mitigate	mitigate	VERB
hassl-3788	251	3	the	the	DET
hassl-3788	251	4	influence	influence	NOUN
hassl-3788	251	5	of	of	ADP
hassl-3788	251	6	corporate	corporate	ADJ
hassl-3788	251	7	governance	governance	NOUN
hassl-3788	251	8	quality	quality	NOUN
hassl-3788	251	9	,	,	PUNCT
hassl-3788	251	10	we	we	PRON
hassl-3788	251	11	incorporate	incorporate	VERB
hassl-3788	251	12	the	the	DET
hassl-3788	251	13	variable	variable	ADJ
hassl-3788	251	14	bsize	bsize	NOUN
hassl-3788	251	15	,	,	PUNCT
hassl-3788	251	16	which	which	PRON
hassl-3788	251	17	denotes	denote	VERB
hassl-3788	251	18	the	the	DET
hassl-3788	251	19	quantity	quantity	NOUN
hassl-3788	251	20	of	of	ADP
hassl-3788	251	21	directors	director	NOUN
hassl-3788	251	22	serving	serve	VERB
hassl-3788	251	23	on	on	ADP
hassl-3788	251	24	a	a	DET
hassl-3788	251	25	board	board	NOUN
hassl-3788	251	26	.	.	PUNCT
hassl-3788	252	1	the	the	DET
hassl-3788	252	2	term	term	NOUN
hassl-3788	252	3	"	"	PUNCT
hassl-3788	252	4	independent	independent	ADJ
hassl-3788	252	5	directors	director	NOUN
hassl-3788	252	6	on	on	ADP
hassl-3788	252	7	the	the	DET
hassl-3788	252	8	board	board	NOUN
hassl-3788	252	9	(	(	PUNCT
hassl-3788	252	10	idp	idp	PROPN
hassl-3788	252	11	)	)	PUNCT
hassl-3788	252	12	"	"	PUNCT
hassl-3788	252	13	refers	refer	VERB
hassl-3788	252	14	to	to	ADP
hassl-3788	252	15	the	the	DET
hassl-3788	252	16	ratio	ratio	NOUN
hassl-3788	252	17	of	of	ADP
hassl-3788	252	18	independent	independent	ADJ
hassl-3788	252	19	directors	director	NOUN
hassl-3788	252	20	present	present	ADJ
hassl-3788	252	21	on	on	ADP
hassl-3788	252	22	a	a	DET
hassl-3788	252	23	board	board	NOUN
hassl-3788	252	24	.	.	PUNCT
hassl-3788	253	1	in	in	ADP
hassl-3788	253	2	this	this	DET
hassl-3788	253	3	study	study	NOUN
hassl-3788	253	4	,	,	PUNCT
hassl-3788	253	5	we	we	PRON
hassl-3788	253	6	use	use	VERB
hassl-3788	253	7	industry	industry	NOUN
hassl-3788	253	8	and	and	CCONJ
hassl-3788	253	9	company	company	NOUN
hassl-3788	253	10	fixed	fix	VERB
hassl-3788	253	11	effects	effect	NOUN
hassl-3788	253	12	as	as	ADP
hassl-3788	253	13	control	control	NOUN
hassl-3788	253	14	variables	variable	NOUN
hassl-3788	253	15	.	.	PUNCT
hassl-3788	254	1	the	the	DET
hassl-3788	254	2	appendix	appendix	ADJ
hassl-3788	254	3	1	1	NUM
hassl-3788	254	4	has	have	VERB
hassl-3788	254	5	a	a	DET
hassl-3788	254	6	comprehensive	comprehensive	ADJ
hassl-3788	254	7	description	description	NOUN
hassl-3788	254	8	of	of	ADP
hassl-3788	254	9	all	all	DET
hassl-3788	254	10	the	the	DET
hassl-3788	254	11	variables	variable	NOUN
hassl-3788	254	12	.	.	PUNCT
hassl-3788	255	1	4	4	X
hassl-3788	255	2	.	.	X
hassl-3788	255	3	empirical	empirical	ADJ
hassl-3788	255	4	results	result	NOUN
hassl-3788	255	5	4.1	4.1	NUM
hassl-3788	255	6	.	.	PUNCT
hassl-3788	256	1	descriptive	descriptive	ADJ
hassl-3788	256	2	statistics	statistic	NOUN
hassl-3788	256	3	table	table	NOUN
hassl-3788	256	4	2	2	NUM
hassl-3788	256	5	presents	present	VERB
hassl-3788	256	6	the	the	DET
hassl-3788	256	7	descriptive	descriptive	ADJ
hassl-3788	256	8	statistics	statistic	NOUN
hassl-3788	256	9	of	of	ADP
hassl-3788	256	10	all	all	DET
hassl-3788	256	11	variables	variable	NOUN
hassl-3788	256	12	used	use	VERB
hassl-3788	256	13	,	,	PUNCT
hassl-3788	256	14	with	with	ADP
hassl-3788	256	15	an	an	DET
hassl-3788	256	16	average	average	ADJ
hassl-3788	256	17	time	time	NOUN
hassl-3788	256	18	between	between	ADP
hassl-3788	256	19	the	the	DET
hassl-3788	256	20	firm	firm	NOUN
hassl-3788	256	21	's	's	PART
hassl-3788	256	22	fiscal	fiscal	ADJ
hassl-3788	256	23	end	end	NOUN
hassl-3788	256	24	year	year	NOUN
hassl-3788	256	25	and	and	CCONJ
hassl-3788	256	26	the	the	DET
hassl-3788	256	27	date	date	NOUN
hassl-3788	256	28	of	of	ADP
hassl-3788	256	29	the	the	DET
hassl-3788	256	30	auditor	auditor	NOUN
hassl-3788	256	31	’s	’s	PART
hassl-3788	256	32	signature	signature	NOUN
hassl-3788	256	33	(	(	PUNCT
hassl-3788	256	34	arl	arl	PROPN
hassl-3788	256	35	)	)	PUNCT
hassl-3788	256	36	of	of	ADP
hassl-3788	256	37	59.56	59.56	NUM
hassl-3788	256	38	days	day	NOUN
hassl-3788	256	39	.	.	PUNCT
hassl-3788	257	1	this	this	DET
hassl-3788	257	2	statistic	statistic	NOUN
hassl-3788	257	3	is	be	AUX
hassl-3788	257	4	lower	low	ADJ
hassl-3788	257	5	than	than	ADP
hassl-3788	257	6	what	what	PRON
hassl-3788	257	7	was	be	AUX
hassl-3788	257	8	reported	report	VERB
hassl-3788	257	9	by	by	ADP
hassl-3788	257	10	bajary	bajary	PROPN
hassl-3788	257	11	et	et	PROPN
hassl-3788	257	12	al	al	PROPN
hassl-3788	257	13	.	.	PROPN
hassl-3788	258	1	(	(	PUNCT
hassl-3788	258	2	2023	2023	NUM
hassl-3788	258	3	)	)	PUNCT
hassl-3788	258	4	(	(	PUNCT
hassl-3788	258	5	99.81	99.81	NUM
hassl-3788	258	6	days	day	NOUN
hassl-3788	258	7	)	)	PUNCT
hassl-3788	258	8	,	,	PUNCT
hassl-3788	258	9	using	use	VERB
hassl-3788	258	10	malaysian	malaysian	ADJ
hassl-3788	258	11	listed	list	VERB
hassl-3788	258	12	firms	firm	NOUN
hassl-3788	258	13	.	.	PUNCT
hassl-3788	259	1	while	while	SCONJ
hassl-3788	259	2	it	it	PRON
hassl-3788	259	3	is	be	AUX
hassl-3788	259	4	higher	high	ADJ
hassl-3788	259	5	than	than	ADP
hassl-3788	259	6	the	the	DET
hassl-3788	259	7	average	average	ADJ
hassl-3788	259	8	arl	arl	PROPN
hassl-3788	259	9	reported	report	VERB
hassl-3788	259	10	by	by	ADP
hassl-3788	259	11	lawal	lawal	NOUN
hassl-3788	259	12	and	and	CCONJ
hassl-3788	259	13	shinozawa	shinozawa	PROPN
hassl-3788	259	14	(	(	PUNCT
hassl-3788	259	15	2022	2022	NUM
hassl-3788	259	16	)	)	PUNCT
hassl-3788	259	17	(	(	PUNCT
hassl-3788	259	18	41.21	41.21	NUM
hassl-3788	259	19	days	day	NOUN
hassl-3788	259	20	)	)	PUNCT
hassl-3788	259	21	using	use	VERB
hassl-3788	259	22	japanese	japanese	ADJ
hassl-3788	259	23	data	datum	NOUN
hassl-3788	259	24	.	.	PUNCT
hassl-3788	260	1	the	the	DET
hassl-3788	260	2	average	average	ADJ
hassl-3788	260	3	covid	covid	NOUN
hassl-3788	260	4	score	score	NOUN
hassl-3788	260	5	was	be	AUX
hassl-3788	260	6	0.283	0.283	NUM
hassl-3788	260	7	.	.	PUNCT
hassl-3788	261	1	the	the	DET
hassl-3788	261	2	auditor	auditor	NOUN
hassl-3788	261	3	’s	’s	PART
hassl-3788	261	4	average	average	ADJ
hassl-3788	261	5	qualified	qualified	ADJ
hassl-3788	261	6	opinion	opinion	NOUN
hassl-3788	261	7	was	be	AUX
hassl-3788	261	8	0.793	0.793	NUM
hassl-3788	261	9	.	.	PUNCT
hassl-3788	262	1	45.6	45.6	NUM
hassl-3788	262	2	%	%	NOUN
hassl-3788	262	3	of	of	ADP
hassl-3788	262	4	our	our	PRON
hassl-3788	262	5	sample	sample	NOUN
hassl-3788	262	6	firms	firm	NOUN
hassl-3788	262	7	are	be	AUX
hassl-3788	262	8	audited	audit	VERB
hassl-3788	262	9	by	by	ADP
hassl-3788	262	10	one	one	NUM
hassl-3788	262	11	big	big	ADJ
hassl-3788	262	12	four	four	NUM
hassl-3788	262	13	auditor	auditor	NOUN
hassl-3788	262	14	.	.	PUNCT
hassl-3788	263	1	the	the	DET
hassl-3788	263	2	mean	mean	ADJ
hassl-3788	263	3	strategic	strategic	ADJ
hassl-3788	263	4	investment	investment	NOUN
hassl-3788	263	5	made	make	VERB
hassl-3788	263	6	(	(	PUNCT
hassl-3788	263	7	strinv	strinv	PROPN
hassl-3788	263	8	)	)	PUNCT
hassl-3788	263	9	was	be	AUX
hassl-3788	263	10	0	0	NUM
hassl-3788	263	11	.	.	PUNCT
hassl-3788	264	1	16.908	16.908	NUM
hassl-3788	264	2	.	.	PUNCT
hassl-3788	265	1	the	the	DET
hassl-3788	265	2	average	average	ADJ
hassl-3788	265	3	own	own	NOUN
hassl-3788	265	4	was	be	AUX
hassl-3788	265	5	71.21	71.21	NUM
hassl-3788	265	6	,	,	PUNCT
hassl-3788	265	7	with	with	ADP
hassl-3788	265	8	a	a	DET
hassl-3788	265	9	zscore	zscore	NOUN
hassl-3788	265	10	of	of	ADP
hassl-3788	265	11	19.24	19.24	NUM
hassl-3788	265	12	.	.	PUNCT
hassl-3788	266	1	the	the	DET
hassl-3788	266	2	mean	mean	ADJ
hassl-3788	266	3	inv_prot	inv_prot	NOUN
hassl-3788	266	4	and	and	CCONJ
hassl-3788	266	5	internal	internal	ADJ
hassl-3788	266	6	audit	audit	NOUN
hassl-3788	266	7	department	department	PROPN
hassl-3788	266	8	(	(	PUNCT
hassl-3788	266	9	iad	iad	PROPN
hassl-3788	266	10	)	)	PUNCT
hassl-3788	266	11	values	value	NOUN
hassl-3788	266	12	were	be	AUX
hassl-3788	266	13	0.417	0.417	NUM
hassl-3788	266	14	and	and	CCONJ
hassl-3788	266	15	0.47	0.47	NUM
hassl-3788	266	16	,	,	PUNCT
hassl-3788	266	17	respectively	respectively	ADV
hassl-3788	266	18	.	.	PUNCT
hassl-3788	267	1	the	the	DET
hassl-3788	267	2	average	average	ADJ
hassl-3788	267	3	firm	firm	ADJ
hassl-3788	267	4	size	size	NOUN
hassl-3788	267	5	is	be	AUX
hassl-3788	267	6	21.45	21.45	NUM
hassl-3788	267	7	with	with	ADP
hassl-3788	267	8	a	a	DET
hassl-3788	267	9	financial	financial	ADJ
hassl-3788	267	10	flexibility	flexibility	NOUN
hassl-3788	267	11	of	of	ADP
hassl-3788	267	12	0.162	0.162	NUM
hassl-3788	267	13	.	.	PUNCT
hassl-3788	268	1	the	the	DET
hassl-3788	268	2	btm	btm	PROPN
hassl-3788	268	3	ratio	ratio	NOUN
hassl-3788	268	4	was	be	AUX
hassl-3788	268	5	1.146	1.146	NUM
hassl-3788	268	6	on	on	ADP
hassl-3788	268	7	average	average	ADJ
hassl-3788	268	8	.	.	PUNCT
hassl-3788	269	1	the	the	DET
hassl-3788	269	2	mean	mean	ADJ
hassl-3788	269	3	roa	roa	NOUN
hassl-3788	269	4	is	be	AUX
hassl-3788	269	5	2.4	2.4	NUM
hassl-3788	269	6	%	%	NOUN
hassl-3788	269	7	,	,	PUNCT
hassl-3788	269	8	while	while	SCONJ
hassl-3788	269	9	14.3	14.3	NUM
hassl-3788	269	10	%	%	NOUN
hassl-3788	269	11	of	of	ADP
hassl-3788	269	12	our	our	PRON
hassl-3788	269	13	sample	sample	NOUN
hassl-3788	269	14	firms	firm	NOUN
hassl-3788	269	15	report	report	VERB
hassl-3788	269	16	a	a	DET
hassl-3788	269	17	negative	negative	ADJ
hassl-3788	269	18	profit	profit	NOUN
hassl-3788	269	19	.	.	PUNCT
hassl-3788	270	1	the	the	DET
hassl-3788	270	2	average	average	ADJ
hassl-3788	270	3	number	number	NOUN
hassl-3788	270	4	of	of	ADP
hassl-3788	270	5	directors	director	NOUN
hassl-3788	270	6	on	on	ADP
hassl-3788	270	7	the	the	DET
hassl-3788	270	8	board	board	NOUN
hassl-3788	270	9	was	be	AUX
hassl-3788	270	10	3.22	3.22	NUM
hassl-3788	270	11	with	with	ADP
hassl-3788	270	12	a	a	DET
hassl-3788	270	13	proportion	proportion	NOUN
hassl-3788	270	14	of	of	ADP
hassl-3788	270	15	independent	independent	ADJ
hassl-3788	270	16	directors	director	NOUN
hassl-3788	270	17	of	of	ADP
hassl-3788	270	18	0.286	0.286	NUM
hassl-3788	270	19	.	.	PUNCT
hassl-3788	271	1	humanities	humanity	NOUN
hassl-3788	271	2	and	and	CCONJ
hassl-3788	271	3	social	social	ADJ
hassl-3788	271	4	sciences	science	NOUN
hassl-3788	271	5	letters	letter	NOUN
hassl-3788	271	6	,	,	PUNCT
hassl-3788	271	7	2024	2024	NUM
hassl-3788	271	8	,	,	PUNCT
hassl-3788	271	9	12(3	12(3	NUM
hassl-3788	271	10	):	):	PUNCT
hassl-3788	271	11	443	443	NUM
hassl-3788	271	12	-	-	SYM
hassl-3788	271	13	460	460	NUM
hassl-3788	271	14	452	452	NUM
hassl-3788	271	15	©	©	PROPN
hassl-3788	271	16	2024	2024	NUM
hassl-3788	271	17	conscientia	conscientia	PROPN
hassl-3788	271	18	beam	beam	PROPN
hassl-3788	271	19	.	.	PUNCT
hassl-3788	272	1	all	all	DET
hassl-3788	272	2	rights	right	NOUN
hassl-3788	272	3	reserved	reserve	VERB
hassl-3788	272	4	.	.	PUNCT
hassl-3788	273	1	table	table	NOUN
hassl-3788	273	2	2	2	NUM
hassl-3788	273	3	.	.	PUNCT
hassl-3788	273	4	summary	summary	NOUN
hassl-3788	273	5	statistics	statistic	NOUN
hassl-3788	273	6	.	.	PUNCT
hassl-3788	274	1	variable	variable	ADJ
hassl-3788	274	2	mean	mean	PROPN
hassl-3788	274	3	st	st	PROPN
hassl-3788	274	4	.	.	PROPN
hassl-3788	274	5	dev	dev	PROPN
hassl-3788	274	6	.	.	PUNCT
hassl-3788	275	1	p25	p25	PROPN
hassl-3788	275	2	median	median	PROPN
hassl-3788	275	3	p75	p75	PROPN
hassl-3788	275	4	arl	arl	PROPN
hassl-3788	275	5	59.56	59.56	NUM
hassl-3788	275	6	19.41	19.41	NUM
hassl-3788	275	7	40	40	NUM
hassl-3788	275	8	50	50	NUM
hassl-3788	275	9	79	79	NUM
hassl-3788	275	10	covid	covid	NOUN
hassl-3788	275	11	0.283	0.283	NUM
hassl-3788	275	12	0.426	0.426	NUM
hassl-3788	275	13	0.0	0.0	NUM
hassl-3788	275	14	0.0	0.0	NUM
hassl-3788	275	15	0.0	0.0	NUM
hassl-3788	275	16	afees	afees	PROPN
hassl-3788	275	17	13.52	13.52	NUM
hassl-3788	275	18	1.501	1.501	NUM
hassl-3788	275	19	12.47	12.47	NUM
hassl-3788	275	20	13.442	13.442	NUM
hassl-3788	275	21	14.506	14.506	NUM
hassl-3788	275	22	audopin	audopin	NOUN
hassl-3788	275	23	0.794	0.794	NUM
hassl-3788	275	24	0.308	0.308	NUM
hassl-3788	275	25	1	1	NUM
hassl-3788	275	26	1	1	NUM
hassl-3788	275	27	1	1	NUM
hassl-3788	275	28	big4	big4	NOUN
hassl-3788	275	29	0.456	0.456	NUM
hassl-3788	275	30	0.498	0.498	NUM
hassl-3788	275	31	0.0	0.0	NUM
hassl-3788	275	32	0.0	0.0	NUM
hassl-3788	275	33	1	1	NUM
hassl-3788	275	34	own	own	ADJ
hassl-3788	275	35	71.21	71.21	NUM
hassl-3788	275	36	25.252	25.252	NUM
hassl-3788	275	37	50.099	50.099	NUM
hassl-3788	275	38	76.208	76.208	NUM
hassl-3788	275	39	95.906	95.906	NUM
hassl-3788	275	40	strinv	strinv	VERB
hassl-3788	275	41	16.908	16.908	NUM
hassl-3788	275	42	2.66	2.66	NUM
hassl-3788	275	43	1.099	1.099	NUM
hassl-3788	275	44	15.073	15.073	NUM
hassl-3788	275	45	16.671	16.671	NUM
hassl-3788	275	46	zscore	zscore	NOUN
hassl-3788	275	47	19.24	19.24	NUM
hassl-3788	275	48	1189.328	1189.328	NUM
hassl-3788	275	49	2.285	2.285	NUM
hassl-3788	275	50	4.428	4.428	NUM
hassl-3788	275	51	8.549	8.549	NUM
hassl-3788	275	52	inv_prot	inv_prot	NOUN
hassl-3788	275	53	0.417	0.417	NUM
hassl-3788	275	54	0.493	0.493	NUM
hassl-3788	275	55	0.0	0.0	NUM
hassl-3788	275	56	0.0	0.0	NUM
hassl-3788	275	57	1	1	NUM
hassl-3788	275	58	iad	iad	NOUN
hassl-3788	275	59	0.47	0.47	NUM
hassl-3788	275	60	0.499	0.499	NUM
hassl-3788	275	61	0.0	0.0	NUM
hassl-3788	275	62	0.0	0.0	NUM
hassl-3788	275	63	1	1	NUM
hassl-3788	275	64	fsize	fsize	NOUN
hassl-3788	275	65	21.42	21.42	NUM
hassl-3788	275	66	2.036	2.036	NUM
hassl-3788	275	67	20.069	20.069	NUM
hassl-3788	275	68	21.346	21.346	NUM
hassl-3788	275	69	22.728	22.728	NUM
hassl-3788	275	70	debt	debt	NOUN
hassl-3788	275	71	0.162	0.162	NUM
hassl-3788	275	72	0.18	0.18	NUM
hassl-3788	275	73	0.014	0.014	NUM
hassl-3788	275	74	0.114	0.114	NUM
hassl-3788	275	75	0.258	0.258	NUM
hassl-3788	275	76	btm	btm	PROPN
hassl-3788	275	77	1.146	1.146	NUM
hassl-3788	275	78	366.731	366.731	NUM
hassl-3788	275	79	1.057	1.057	NUM
hassl-3788	275	80	1.824	1.824	NUM
hassl-3788	275	81	3.565	3.565	NUM
hassl-3788	275	82	roa	roa	NOUN
hassl-3788	275	83	0.024	0.024	NUM
hassl-3788	275	84	0.286	0.286	NUM
hassl-3788	275	85	0.01	0.01	NUM
hassl-3788	275	86	0.038	0.038	NUM
hassl-3788	275	87	0.076	0.076	NUM
hassl-3788	275	88	loss	loss	NOUN
hassl-3788	275	89	0.143	0.143	NUM
hassl-3788	275	90	0.35	0.35	NUM
hassl-3788	275	91	0.0	0.0	NUM
hassl-3788	275	92	0.0	0.0	NUM
hassl-3788	275	93	0.0	0.0	NUM
hassl-3788	275	94	bsize	bsize	VERB
hassl-3788	275	95	3.22	3.22	NUM
hassl-3788	275	96	0.329	0.329	NUM
hassl-3788	275	97	2.079	2.079	NUM
hassl-3788	275	98	3.197	3.197	NUM
hassl-3788	275	99	3.398	3.398	NUM
hassl-3788	275	100	idp	idp	PROPN
hassl-3788	275	101	0.356	0.356	NUM
hassl-3788	275	102	0.127	0.127	NUM
hassl-3788	275	103	0.187	0.187	NUM
hassl-3788	275	104	0.304	0.304	NUM
hassl-3788	275	105	0.374	0.374	NUM
hassl-3788	275	106	note	note	NOUN
hassl-3788	275	107	:	:	PUNCT
hassl-3788	275	108	all	all	DET
hassl-3788	275	109	variables	variable	NOUN
hassl-3788	275	110	are	be	AUX
hassl-3788	275	111	defined	define	VERB
hassl-3788	275	112	in	in	ADP
hassl-3788	275	113	the	the	DET
hassl-3788	275	114	appendix	appendix	NOUN
hassl-3788	275	115	1	1	NUM
hassl-3788	275	116	.	.	PUNCT
hassl-3788	276	1	the	the	DET
hassl-3788	276	2	correlation	correlation	NOUN
hassl-3788	276	3	matrix	matrix	NOUN
hassl-3788	276	4	between	between	ADP
hassl-3788	276	5	all	all	DET
hassl-3788	276	6	the	the	DET
hassl-3788	276	7	variables	variable	NOUN
hassl-3788	276	8	included	include	VERB
hassl-3788	276	9	in	in	ADP
hassl-3788	276	10	our	our	PRON
hassl-3788	276	11	empirical	empirical	ADJ
hassl-3788	276	12	model	model	NOUN
hassl-3788	276	13	is	be	AUX
hassl-3788	276	14	presented	present	VERB
hassl-3788	276	15	in	in	ADP
hassl-3788	276	16	table	table	NOUN
hassl-3788	276	17	3	3	NUM
hassl-3788	276	18	.	.	PUNCT
hassl-3788	277	1	the	the	DET
hassl-3788	277	2	observed	observe	VERB
hassl-3788	277	3	correlation	correlation	NOUN
hassl-3788	277	4	coefficient	coefficient	NOUN
hassl-3788	277	5	(	(	PUNCT
hassl-3788	277	6	r	r	NOUN
hassl-3788	277	7	=	=	SYM
hassl-3788	277	8	0.015	0.015	NUM
hassl-3788	277	9	)	)	PUNCT
hassl-3788	277	10	between	between	ADP
hassl-3788	277	11	covid-19	covid-19	PROPN
hassl-3788	277	12	and	and	CCONJ
hassl-3788	277	13	arl	arl	PROPN
hassl-3788	277	14	suggests	suggest	VERB
hassl-3788	277	15	a	a	DET
hassl-3788	277	16	positive	positive	ADJ
hassl-3788	277	17	and	and	CCONJ
hassl-3788	277	18	statistically	statistically	ADV
hassl-3788	277	19	significant	significant	ADJ
hassl-3788	277	20	relationship	relationship	NOUN
hassl-3788	277	21	.	.	PUNCT
hassl-3788	278	1	this	this	PRON
hassl-3788	278	2	implies	imply	VERB
hassl-3788	278	3	that	that	SCONJ
hassl-3788	278	4	the	the	DET
hassl-3788	278	5	covid-19	covid-19	PROPN
hassl-3788	278	6	crisis	crisis	NOUN
hassl-3788	278	7	has	have	AUX
hassl-3788	278	8	resulted	result	VERB
hassl-3788	278	9	in	in	ADP
hassl-3788	278	10	a	a	DET
hassl-3788	278	11	delay	delay	NOUN
hassl-3788	278	12	in	in	ADP
hassl-3788	278	13	the	the	DET
hassl-3788	278	14	submission	submission	NOUN
hassl-3788	278	15	of	of	ADP
hassl-3788	278	16	audit	audit	NOUN
hassl-3788	278	17	reports	report	VERB
hassl-3788	278	18	.	.	PUNCT
hassl-3788	279	1	the	the	DET
hassl-3788	279	2	absence	absence	NOUN
hassl-3788	279	3	of	of	ADP
hassl-3788	279	4	any	any	DET
hassl-3788	279	5	coefficient	coefficient	NOUN
hassl-3788	279	6	over	over	ADP
hassl-3788	279	7	0.50	0.50	NUM
hassl-3788	279	8	among	among	ADP
hassl-3788	279	9	the	the	DET
hassl-3788	279	10	independent	independent	ADJ
hassl-3788	279	11	variables	variable	NOUN
hassl-3788	279	12	indicates	indicate	VERB
hassl-3788	279	13	that	that	SCONJ
hassl-3788	279	14	our	our	PRON
hassl-3788	279	15	model	model	NOUN
hassl-3788	279	16	does	do	AUX
hassl-3788	279	17	not	not	PART
hassl-3788	279	18	exhibit	exhibit	VERB
hassl-3788	279	19	any	any	DET
hassl-3788	279	20	signs	sign	NOUN
hassl-3788	279	21	of	of	ADP
hassl-3788	279	22	collinearity	collinearity	NOUN
hassl-3788	279	23	.	.	PUNCT
hassl-3788	280	1	humanities	humanity	NOUN
hassl-3788	280	2	and	and	CCONJ
hassl-3788	280	3	social	social	ADJ
hassl-3788	280	4	sciences	science	NOUN
hassl-3788	280	5	letters	letter	NOUN
hassl-3788	280	6	,	,	PUNCT
hassl-3788	280	7	2024	2024	NUM
hassl-3788	280	8	,	,	PUNCT
hassl-3788	280	9	12(3	12(3	NUM
hassl-3788	280	10	):	):	PUNCT
hassl-3788	280	11	443	443	NUM
hassl-3788	280	12	-	-	SYM
hassl-3788	280	13	460	460	NUM
hassl-3788	280	14	453	453	NUM
hassl-3788	280	15	©	©	PROPN
hassl-3788	280	16	2024	2024	NUM
hassl-3788	280	17	conscientia	conscientia	PROPN
hassl-3788	280	18	beam	beam	PROPN
hassl-3788	280	19	.	.	PUNCT
hassl-3788	281	1	all	all	DET
hassl-3788	281	2	rights	right	NOUN
hassl-3788	281	3	reserved	reserve	VERB
hassl-3788	281	4	.	.	PUNCT
hassl-3788	282	1	table	table	NOUN
hassl-3788	282	2	3	3	NUM
hassl-3788	282	3	.	.	PUNCT
hassl-3788	282	4	pairwise	pairwise	NOUN
hassl-3788	282	5	correlations	correlation	NOUN
hassl-3788	282	6	.	.	PUNCT
hassl-3788	283	1	variables	variable	NOUN
hassl-3788	283	2	(	(	PUNCT
hassl-3788	283	3	1	1	NUM
hassl-3788	283	4	)	)	PUNCT
hassl-3788	283	5	(	(	PUNCT
hassl-3788	283	6	2	2	NUM
hassl-3788	283	7	)	)	PUNCT
hassl-3788	283	8	(	(	PUNCT
hassl-3788	283	9	3	3	X
hassl-3788	283	10	)	)	PUNCT
hassl-3788	283	11	(	(	PUNCT
hassl-3788	283	12	4	4	NUM
hassl-3788	283	13	)	)	PUNCT
hassl-3788	283	14	(	(	PUNCT
hassl-3788	283	15	5	5	NUM
hassl-3788	283	16	)	)	PUNCT
hassl-3788	283	17	(	(	PUNCT
hassl-3788	283	18	6	6	NUM
hassl-3788	283	19	)	)	PUNCT
hassl-3788	283	20	(	(	PUNCT
hassl-3788	283	21	7	7	NUM
hassl-3788	283	22	)	)	PUNCT
hassl-3788	283	23	(	(	PUNCT
hassl-3788	283	24	8)	8)	NUM
hassl-3788	283	25	(	(	PUNCT
hassl-3788	283	26	9	9	NUM
hassl-3788	283	27	)	)	PUNCT
hassl-3788	283	28	(	(	PUNCT
hassl-3788	283	29	10	10	NUM
hassl-3788	283	30	)	)	PUNCT
hassl-3788	283	31	(	(	PUNCT
hassl-3788	283	32	11	11	NUM
hassl-3788	283	33	)	)	PUNCT
hassl-3788	283	34	(	(	PUNCT
hassl-3788	283	35	12	12	NUM
hassl-3788	283	36	)	)	PUNCT
hassl-3788	283	37	(	(	PUNCT
hassl-3788	283	38	13	13	NUM
hassl-3788	283	39	)	)	PUNCT
hassl-3788	283	40	(	(	PUNCT
hassl-3788	283	41	14	14	NUM
hassl-3788	283	42	)	)	PUNCT
hassl-3788	283	43	(	(	PUNCT
hassl-3788	283	44	15	15	NUM
hassl-3788	283	45	)	)	PUNCT
hassl-3788	283	46	(	(	PUNCT
hassl-3788	283	47	16	16	NUM
hassl-3788	283	48	)	)	PUNCT
hassl-3788	283	49	(	(	PUNCT
hassl-3788	283	50	17	17	NUM
hassl-3788	283	51	)	)	PUNCT
hassl-3788	283	52	(	(	PUNCT
hassl-3788	283	53	18	18	NUM
hassl-3788	283	54	)	)	PUNCT
hassl-3788	283	55	arl	arl	PROPN
hassl-3788	283	56	1.000	1.000	NUM
hassl-3788	283	57	covid	covid	NOUN
hassl-3788	283	58	0.015	0.015	NUM
hassl-3788	283	59	*	*	SYM
hassl-3788	283	60	1.000	1.000	NUM
hassl-3788	283	61	afees	afee	NOUN
hassl-3788	283	62	-0.203	-0.203	X
hassl-3788	283	63	*	*	NOUN
hassl-3788	283	64	0.022	0.022	NUM
hassl-3788	283	65	*	*	SYM
hassl-3788	283	66	1.000	1.000	NUM
hassl-3788	283	67	audopin	audopin	NOUN
hassl-3788	283	68	-0.091	-0.091	PROPN
hassl-3788	283	69	*	*	PUNCT
hassl-3788	283	70	-0.111	-0.111	X
hassl-3788	283	71	*	*	X
hassl-3788	283	72	0.091	0.091	NUM
hassl-3788	283	73	*	*	SYM
hassl-3788	283	74	1.000	1.000	NUM
hassl-3788	283	75	audres	audre	NOUN
hassl-3788	283	76	-0.001	-0.001	NUM
hassl-3788	283	77	0.013	0.013	NUM
hassl-3788	283	78	-0.001	-0.001	NUM
hassl-3788	283	79	0.002	0.002	NUM
hassl-3788	283	80	1.000	1.000	NUM
hassl-3788	283	81	big4	big4	NOUN
hassl-3788	283	82	-0.085	-0.085	NOUN
hassl-3788	283	83	*	*	PUNCT
hassl-3788	283	84	-0.027	-0.027	PROPN
hassl-3788	283	85	*	*	PUNCT
hassl-3788	283	86	0.213	0.213	NUM
hassl-3788	283	87	*	*	PUNCT
hassl-3788	283	88	0.097	0.097	NUM
hassl-3788	283	89	*	*	PUNCT
hassl-3788	283	90	0.008	0.008	NUM
hassl-3788	283	91	1.000	1.000	NUM
hassl-3788	283	92	btm	btm	NOUN
hassl-3788	283	93	0.004	0.004	NUM
hassl-3788	283	94	-0.010	-0.010	PUNCT
hassl-3788	283	95	-0.019	-0.019	PUNCT
hassl-3788	283	96	*	*	PUNCT
hassl-3788	283	97	-0.002	-0.002	PUNCT
hassl-3788	283	98	0.000	0.000	NUM
hassl-3788	283	99	-0.005	-0.005	SYM
hassl-3788	283	100	1.000	1.000	NUM
hassl-3788	283	101	own	own	ADJ
hassl-3788	283	102	-0.224	-0.224	NOUN
hassl-3788	283	103	*	*	SYM
hassl-3788	283	104	-0.003	-0.003	NOUN
hassl-3788	283	105	0.363	0.363	NUM
hassl-3788	283	106	*	*	PUNCT
hassl-3788	283	107	0.076	0.076	NUM
hassl-3788	283	108	*	*	PUNCT
hassl-3788	283	109	0.007	0.007	NUM
hassl-3788	283	110	0.186	0.186	NUM
hassl-3788	283	111	*	*	PUNCT
hassl-3788	283	112	-0.004	-0.004	SYM
hassl-3788	283	113	1.000	1.000	NUM
hassl-3788	283	114	strinv	strinv	VERB
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hassl-3788	283	117	-0.241	-0.241	X
hassl-3788	284	1	*	*	PUNCT
hassl-3788	285	1	-0.002	-0.002	PUNCT
hassl-3788	286	1	-0.000	-0.000	PUNCT
hassl-3788	286	2	-0.017	-0.017	NOUN
hassl-3788	286	3	*	*	NOUN
hassl-3788	286	4	0.000	0.000	NUM
hassl-3788	286	5	-0.064	-0.064	NOUN
hassl-3788	286	6	*	*	PROPN
hassl-3788	286	7	1.000	1.000	NUM
hassl-3788	286	8	zscore	zscore	NOUN
hassl-3788	286	9	0.003	0.003	NUM
hassl-3788	286	10	0.004	0.004	NUM
hassl-3788	286	11	-0.062	-0.062	PRON
hassl-3788	286	12	*	*	PUNCT
hassl-3788	286	13	-0.009	-0.009	PUNCT
hassl-3788	286	14	-0.000	-0.000	INTJ
hassl-3788	286	15	-0.008	-0.008	NOUN
hassl-3788	286	16	0.000	0.000	NUM
hassl-3788	286	17	0.009	0.009	NUM
hassl-3788	286	18	-0.002	-0.002	PUNCT
hassl-3788	286	19	1.000	1.000	NUM
hassl-3788	286	20	loss	loss	NOUN
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hassl-3788	286	22	*	*	NOUN
hassl-3788	286	23	0.099	0.099	NUM
hassl-3788	286	24	*	*	PUNCT
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hassl-3788	286	26	*	*	PUNCT
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hassl-3788	286	28	*	*	SYM
hassl-3788	286	29	-0.003	-0.003	NOUN
hassl-3788	286	30	0.034	0.034	NUM
hassl-3788	286	31	*	*	PUNCT
hassl-3788	286	32	-0.013	-0.013	PUNCT
hassl-3788	287	1	0.085	0.085	NUM
hassl-3788	287	2	*	*	SYM
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hassl-3788	287	6	inv_prot	inv_prot	NOUN
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hassl-3788	287	8	*	*	PUNCT
hassl-3788	287	9	-0.000	-0.000	PROPN
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hassl-3788	287	13	*	*	PUNCT
hassl-3788	287	14	0.001	0.001	NUM
hassl-3788	287	15	0.188	0.188	NUM
hassl-3788	287	16	*	*	PUNCT
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hassl-3788	287	18	0.361	0.361	NUM
hassl-3788	287	19	*	*	PUNCT
hassl-3788	287	20	-0.022	-0.022	PROPN
hassl-3788	287	21	*	*	PUNCT
hassl-3788	287	22	-0.006	-0.006	PROPN
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hassl-3788	287	28	*	*	PUNCT
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hassl-3788	287	67	*	*	NOUN
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hassl-3788	287	91	*	*	PUNCT
hassl-3788	287	92	0.017	0.017	NUM
hassl-3788	287	93	*	*	PUNCT
hassl-3788	287	94	-0.018	-0.018	NOUN
hassl-3788	287	95	*	*	SYM
hassl-3788	287	96	1.000	1.000	NUM
hassl-3788	287	97	bsize	bsize	NOUN
hassl-3788	287	98	-0.112	-0.112	PROPN
hassl-3788	287	99	*	*	PUNCT
hassl-3788	287	100	-0.045	-0.045	PROPN
hassl-3788	287	101	*	*	NUM
hassl-3788	287	102	0.407	0.407	NUM
hassl-3788	287	103	*	*	PUNCT
hassl-3788	287	104	-0.016	-0.016	PUNCT
hassl-3788	287	105	0.001	0.001	NUM
hassl-3788	287	106	0.042	0.042	NUM
hassl-3788	287	107	*	*	SYM
hassl-3788	287	108	-0.003	-0.003	PROPN
hassl-3788	287	109	-0.006	-0.006	X
hassl-3788	287	110	-0.013	-0.013	PUNCT
hassl-3788	287	111	-0.043	-0.043	PUNCT
hassl-3788	287	112	*	*	PUNCT
hassl-3788	288	1	-0.109	-0.109	VERB
hassl-3788	288	2	*	*	PUNCT
hassl-3788	288	3	0.073	0.073	NUM
hassl-3788	288	4	*	*	SYM
hassl-3788	288	5	0.099	0.099	NUM
hassl-3788	288	6	*	*	NUM
hassl-3788	288	7	0.002	0.002	NUM
hassl-3788	288	8	0.032	0.032	NUM
hassl-3788	288	9	*	*	NUM
hassl-3788	288	10	1.000	1.000	NUM
hassl-3788	288	11	idp	idp	NOUN
hassl-3788	288	12	-0.184	-0.184	NOUN
hassl-3788	288	13	*	*	PROPN
hassl-3788	288	14	0.016	0.016	NUM
hassl-3788	288	15	0.026	0.026	NUM
hassl-3788	288	16	*	*	PUNCT
hassl-3788	288	17	0.085	0.085	NUM
hassl-3788	288	18	*	*	PUNCT
hassl-3788	288	19	0.002	0.002	NUM
hassl-3788	288	20	0.149	0.149	NUM
hassl-3788	288	21	*	*	PUNCT
hassl-3788	288	22	0.001	0.001	NUM
hassl-3788	288	23	0.415	0.415	NUM
hassl-3788	288	24	*	*	PUNCT
hassl-3788	288	25	-0.273	-0.273	PROPN
hassl-3788	288	26	*	*	PROPN
hassl-3788	288	27	0.012	0.012	NUM
hassl-3788	288	28	0.133	0.133	NUM
hassl-3788	288	29	*	*	PUNCT
hassl-3788	288	30	0.235	0.235	NUM
hassl-3788	288	31	*	*	PUNCT
hassl-3788	288	32	0.228	0.228	NUM
hassl-3788	288	33	*	*	NOUN
hassl-3788	288	34	0.128	0.128	NUM
hassl-3788	288	35	*	*	PUNCT
hassl-3788	288	36	-0.077	-0.077	X
hassl-3788	288	37	*	*	PUNCT
hassl-3788	288	38	-0.433	-0.433	X
hassl-3788	288	39	*	*	SYM
hassl-3788	288	40	1.000	1.000	NUM
hassl-3788	288	41	fsize	fsize	NOUN
hassl-3788	288	42	-0.173	-0.173	PROPN
hassl-3788	288	43	*	*	PROPN
hassl-3788	288	44	0.046	0.046	NUM
hassl-3788	288	45	*	*	X
hassl-3788	288	46	0.715	0.715	X
hassl-3788	288	47	*	*	PUNCT
hassl-3788	288	48	0.052	0.052	NUM
hassl-3788	288	49	*	*	NOUN
hassl-3788	288	50	0.003	0.003	NUM
hassl-3788	288	51	0.118	0.118	NUM
hassl-3788	288	52	*	*	PUNCT
hassl-3788	288	53	-0.004	-0.004	PUNCT
hassl-3788	288	54	0.189	0.189	NUM
hassl-3788	288	55	*	*	PUNCT
hassl-3788	288	56	-0.005	-0.005	PUNCT
hassl-3788	288	57	-0.007	-0.007	NOUN
hassl-3788	288	58	-0.205	-0.205	X
hassl-3788	288	59	*	*	NOUN
hassl-3788	288	60	0.063	0.063	NUM
hassl-3788	288	61	*	*	PUNCT
hassl-3788	288	62	0.474	0.474	NUM
hassl-3788	288	63	*	*	SYM
hassl-3788	288	64	0.223	0.223	NUM
hassl-3788	288	65	*	*	PUNCT
hassl-3788	288	66	0.096	0.096	NUM
hassl-3788	288	67	*	*	NOUN
hassl-3788	288	68	0.502	0.502	NUM
hassl-3788	288	69	*	*	PUNCT
hassl-3788	288	70	-0.228	-0.228	VERB
hassl-3788	288	71	*	*	PROPN
hassl-3788	288	72	1.000	1.000	NUM
hassl-3788	288	73	note	note	NOUN
hassl-3788	288	74	:	:	PUNCT
hassl-3788	288	75	all	all	DET
hassl-3788	288	76	variables	variable	NOUN
hassl-3788	288	77	defined	define	VERB
hassl-3788	288	78	in	in	ADP
hassl-3788	288	79	the	the	DET
hassl-3788	288	80	appendix	appendix	ADJ
hassl-3788	288	81	1	1	NUM
hassl-3788	288	82	*	*	NOUN
hassl-3788	288	83	show	show	NOUN
hassl-3788	288	84	significance	significance	NOUN
hassl-3788	288	85	at	at	ADP
hassl-3788	288	86	the	the	DET
hassl-3788	288	87	0.01	0.01	NUM
hassl-3788	288	88	level	level	NOUN
hassl-3788	288	89	.	.	PUNCT
hassl-3788	289	1	humanities	humanity	NOUN
hassl-3788	289	2	and	and	CCONJ
hassl-3788	289	3	social	social	ADJ
hassl-3788	289	4	sciences	science	NOUN
hassl-3788	289	5	letters	letter	NOUN
hassl-3788	289	6	,	,	PUNCT
hassl-3788	289	7	2024	2024	NUM
hassl-3788	289	8	,	,	PUNCT
hassl-3788	289	9	12(3	12(3	NUM
hassl-3788	289	10	):	):	PUNCT
hassl-3788	289	11	443	443	NUM
hassl-3788	289	12	-	-	SYM
hassl-3788	289	13	460	460	NUM
hassl-3788	289	14	454	454	NUM
hassl-3788	289	15	©	©	PROPN
hassl-3788	289	16	2024	2024	NUM
hassl-3788	289	17	conscientia	conscientia	PROPN
hassl-3788	289	18	beam	beam	PROPN
hassl-3788	289	19	.	.	PUNCT
hassl-3788	290	1	all	all	DET
hassl-3788	290	2	rights	right	NOUN
hassl-3788	290	3	reserved	reserve	VERB
hassl-3788	290	4	.	.	PUNCT
hassl-3788	291	1	4.2	4.2	NUM
hassl-3788	291	2	.	.	PUNCT
hassl-3788	292	1	regression	regression	NOUN
hassl-3788	292	2	results	result	NOUN
hassl-3788	292	3	table	table	NOUN
hassl-3788	292	4	4	4	NUM
hassl-3788	292	5	reports	report	VERB
hassl-3788	292	6	the	the	DET
hassl-3788	292	7	results	result	NOUN
hassl-3788	292	8	of	of	ADP
hassl-3788	292	9	the	the	DET
hassl-3788	292	10	relationship	relationship	NOUN
hassl-3788	292	11	between	between	ADP
hassl-3788	292	12	covid-19	covid-19	PROPN
hassl-3788	292	13	and	and	CCONJ
hassl-3788	292	14	arl	arl	PROPN
hassl-3788	292	15	.	.	PUNCT
hassl-3788	293	1	the	the	DET
hassl-3788	293	2	coefficient	coefficient	NOUN
hassl-3788	293	3	on	on	ADP
hassl-3788	293	4	covid	covid	PROPN
hassl-3788	293	5	,	,	PUNCT
hassl-3788	293	6	in	in	ADP
hassl-3788	293	7	column	column	NOUN
hassl-3788	293	8	1	1	NUM
hassl-3788	293	9	,	,	PUNCT
hassl-3788	293	10	is	be	AUX
hassl-3788	293	11	positive	positive	ADJ
hassl-3788	293	12	and	and	CCONJ
hassl-3788	293	13	significant	significant	ADJ
hassl-3788	293	14	(	(	PUNCT
hassl-3788	293	15	coefficient=8.76	coefficient=8.76	NOUN
hassl-3788	293	16	,	,	PUNCT
hassl-3788	293	17	p<0.01	p<0.01	PROPN
hassl-3788	293	18	)	)	PUNCT
hassl-3788	293	19	.	.	PUNCT
hassl-3788	294	1	this	this	DET
hassl-3788	294	2	finding	finding	NOUN
hassl-3788	294	3	implies	imply	VERB
hassl-3788	294	4	that	that	SCONJ
hassl-3788	294	5	during	during	ADP
hassl-3788	294	6	the	the	DET
hassl-3788	294	7	covid-19	covid-19	PROPN
hassl-3788	294	8	pandemic	pandemic	NOUN
hassl-3788	294	9	,	,	PUNCT
hassl-3788	294	10	auditors	auditor	NOUN
hassl-3788	294	11	delayed	delay	VERB
hassl-3788	294	12	the	the	DET
hassl-3788	294	13	release	release	NOUN
hassl-3788	294	14	of	of	ADP
hassl-3788	294	15	audit	audit	NOUN
hassl-3788	294	16	reports	report	NOUN
hassl-3788	294	17	later	later	ADV
hassl-3788	294	18	than	than	ADP
hassl-3788	294	19	before	before	ADP
hassl-3788	294	20	the	the	DET
hassl-3788	294	21	covid-19	covid-19	PROPN
hassl-3788	294	22	pandemic	pandemic	NOUN
hassl-3788	294	23	by	by	ADP
hassl-3788	294	24	around	around	ADV
hassl-3788	294	25	9	9	NUM
hassl-3788	294	26	days	day	NOUN
hassl-3788	294	27	.	.	PUNCT
hassl-3788	295	1	although	although	SCONJ
hassl-3788	295	2	securities	security	NOUN
hassl-3788	295	3	authorities	authority	NOUN
hassl-3788	295	4	and	and	CCONJ
hassl-3788	295	5	regulatory	regulatory	ADJ
hassl-3788	295	6	bodies	body	NOUN
hassl-3788	295	7	have	have	AUX
hassl-3788	295	8	extended	extend	VERB
hassl-3788	295	9	the	the	DET
hassl-3788	295	10	firm	firm	NOUN
hassl-3788	295	11	’s	’s	PART
hassl-3788	295	12	fiscal	fiscal	ADJ
hassl-3788	295	13	end	end	NOUN
hassl-3788	295	14	-	-	PUNCT
hassl-3788	295	15	year	year	NOUN
hassl-3788	295	16	.	.	PUNCT
hassl-3788	296	1	our	our	PRON
hassl-3788	296	2	findings	findings	PROPN
hassl-3788	296	3	support	support	NOUN
hassl-3788	296	4	practitioner	practitioner	NOUN
hassl-3788	296	5	’s	’s	PART
hassl-3788	296	6	expectations	expectation	NOUN
hassl-3788	296	7	that	that	SCONJ
hassl-3788	296	8	such	such	DET
hassl-3788	296	9	a	a	DET
hassl-3788	296	10	pandemic	pandemic	NOUN
hassl-3788	296	11	will	will	AUX
hassl-3788	296	12	disrupt	disrupt	VERB
hassl-3788	296	13	the	the	DET
hassl-3788	296	14	timeliness	timeliness	NOUN
hassl-3788	296	15	of	of	ADP
hassl-3788	296	16	financial	financial	ADJ
hassl-3788	296	17	reports	report	NOUN
hassl-3788	296	18	.	.	PUNCT
hassl-3788	297	1	however	however	ADV
hassl-3788	297	2	,	,	PUNCT
hassl-3788	297	3	our	our	PRON
hassl-3788	297	4	findings	finding	NOUN
hassl-3788	297	5	are	be	AUX
hassl-3788	297	6	in	in	ADP
hassl-3788	297	7	line	line	NOUN
hassl-3788	297	8	with	with	ADP
hassl-3788	297	9	agre	agre	PROPN
hassl-3788	297	10	and	and	CCONJ
hassl-3788	297	11	febrianto	febrianto	PROPN
hassl-3788	297	12	(	(	PUNCT
hassl-3788	297	13	2023	2023	NUM
hassl-3788	297	14	)	)	PUNCT
hassl-3788	297	15	and	and	CCONJ
hassl-3788	297	16	bajary	bajary	PROPN
hassl-3788	297	17	et	et	PROPN
hassl-3788	297	18	al	al	PROPN
hassl-3788	297	19	.	.	PROPN
hassl-3788	298	1	(	(	PUNCT
hassl-3788	298	2	2023	2023	NUM
hassl-3788	298	3	)	)	PUNCT
hassl-3788	298	4	who	who	PRON
hassl-3788	298	5	find	find	VERB
hassl-3788	298	6	that	that	SCONJ
hassl-3788	298	7	indonesian	indonesian	ADJ
hassl-3788	298	8	firms	firm	NOUN
hassl-3788	298	9	experienced	experience	VERB
hassl-3788	298	10	a	a	DET
hassl-3788	298	11	delay	delay	NOUN
hassl-3788	298	12	in	in	ADP
hassl-3788	298	13	financial	financial	ADJ
hassl-3788	298	14	reports	report	NOUN
hassl-3788	298	15	during	during	ADP
hassl-3788	298	16	covid-19	covid-19	PROPN
hassl-3788	298	17	.	.	PUNCT
hassl-3788	299	1	on	on	ADP
hassl-3788	299	2	the	the	DET
hassl-3788	299	3	other	other	ADJ
hassl-3788	299	4	hand	hand	NOUN
hassl-3788	299	5	,	,	PUNCT
hassl-3788	299	6	our	our	PRON
hassl-3788	299	7	findings	finding	NOUN
hassl-3788	299	8	are	be	AUX
hassl-3788	299	9	inconsistent	inconsistent	ADJ
hassl-3788	299	10	with	with	ADP
hassl-3788	299	11	those	those	PRON
hassl-3788	299	12	of	of	ADP
hassl-3788	299	13	yen	yen	NOUN
hassl-3788	299	14	and	and	CCONJ
hassl-3788	299	15	herusetya	herusetya	NOUN
hassl-3788	299	16	(	(	PUNCT
hassl-3788	299	17	2023	2023	NUM
hassl-3788	299	18	)	)	PUNCT
hassl-3788	299	19	who	who	PRON
hassl-3788	299	20	find	find	VERB
hassl-3788	299	21	a	a	DET
hassl-3788	299	22	negative	negative	ADJ
hassl-3788	299	23	association	association	NOUN
hassl-3788	299	24	between	between	ADP
hassl-3788	299	25	arl	arl	PROPN
hassl-3788	299	26	and	and	CCONJ
hassl-3788	299	27	covid-19	covid-19	PROPN
hassl-3788	299	28	.	.	PUNCT
hassl-3788	300	1	in	in	ADP
hassl-3788	300	2	column	column	NOUN
hassl-3788	300	3	2	2	NUM
hassl-3788	300	4	of	of	ADP
hassl-3788	300	5	table	table	NOUN
hassl-3788	300	6	3	3	NUM
hassl-3788	300	7	,	,	PUNCT
hassl-3788	300	8	we	we	PRON
hassl-3788	300	9	report	report	VERB
hassl-3788	300	10	the	the	DET
hassl-3788	300	11	results	result	NOUN
hassl-3788	300	12	of	of	ADP
hassl-3788	300	13	the	the	DET
hassl-3788	300	14	firm	firm	NOUN
hassl-3788	300	15	-	-	PUNCT
hassl-3788	300	16	fixed	fix	VERB
hassl-3788	300	17	effect	effect	NOUN
hassl-3788	300	18	,	,	PUNCT
hassl-3788	300	19	and	and	CCONJ
hassl-3788	300	20	we	we	PRON
hassl-3788	300	21	find	find	VERB
hassl-3788	300	22	the	the	DET
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hassl-3788	300	24	on	on	ADP
hassl-3788	300	25	covid	covid	PROPN
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hassl-3788	300	27	positive	positive	ADJ
hassl-3788	300	28	and	and	CCONJ
hassl-3788	300	29	significant	significant	ADJ
hassl-3788	300	30	(	(	PUNCT
hassl-3788	300	31	coefficient=6.40	coefficient=6.40	NOUN
hassl-3788	300	32	,	,	PUNCT
hassl-3788	300	33	p<0.01	p<0.01	PROPN
hassl-3788	300	34	)	)	PUNCT
hassl-3788	300	35	.	.	PUNCT
hassl-3788	301	1	this	this	PRON
hassl-3788	301	2	enhances	enhance	VERB
hassl-3788	301	3	our	our	PRON
hassl-3788	301	4	baseline	baseline	NOUN
hassl-3788	301	5	results	result	NOUN
hassl-3788	301	6	and	and	CCONJ
hassl-3788	301	7	supports	support	VERB
hassl-3788	301	8	our	our	PRON
hassl-3788	301	9	hypothesis	hypothesis	NOUN
hassl-3788	301	10	.	.	PUNCT
hassl-3788	302	1	with	with	ADP
hassl-3788	302	2	respect	respect	NOUN
hassl-3788	302	3	to	to	ADP
hassl-3788	302	4	the	the	DET
hassl-3788	302	5	control	control	NOUN
hassl-3788	302	6	variables	variable	NOUN
hassl-3788	302	7	,	,	PUNCT
hassl-3788	302	8	we	we	PRON
hassl-3788	302	9	find	find	VERB
hassl-3788	302	10	that	that	SCONJ
hassl-3788	302	11	arl	arl	PROPN
hassl-3788	302	12	is	be	AUX
hassl-3788	302	13	short	short	ADJ
hassl-3788	302	14	for	for	ADP
hassl-3788	302	15	firms	firm	NOUN
hassl-3788	302	16	that	that	PRON
hassl-3788	302	17	pay	pay	VERB
hassl-3788	302	18	high	high	ADJ
hassl-3788	302	19	audit	audit	NOUN
hassl-3788	302	20	fees	fee	NOUN
hassl-3788	302	21	,	,	PUNCT
hassl-3788	302	22	firms	firm	NOUN
hassl-3788	302	23	with	with	ADP
hassl-3788	302	24	unqualified	unqualified	ADJ
hassl-3788	302	25	audit	audit	NOUN
hassl-3788	302	26	opinions	opinion	NOUN
hassl-3788	302	27	,	,	PUNCT
hassl-3788	302	28	firms	firm	NOUN
hassl-3788	302	29	with	with	ADP
hassl-3788	302	30	strategic	strategic	ADJ
hassl-3788	302	31	investments	investment	NOUN
hassl-3788	302	32	,	,	PUNCT
hassl-3788	302	33	firms	firm	NOUN
hassl-3788	302	34	that	that	PRON
hassl-3788	302	35	operate	operate	VERB
hassl-3788	302	36	under	under	ADP
hassl-3788	302	37	strong	strong	ADJ
hassl-3788	302	38	investor	investor	NOUN
hassl-3788	302	39	protection	protection	NOUN
hassl-3788	302	40	,	,	PUNCT
hassl-3788	302	41	large	large	ADJ
hassl-3788	302	42	firms	firm	NOUN
hassl-3788	302	43	with	with	ADP
hassl-3788	302	44	good	good	ADJ
hassl-3788	302	45	performance	performance	NOUN
hassl-3788	302	46	,	,	PUNCT
hassl-3788	302	47	and	and	CCONJ
hassl-3788	302	48	firms	firm	NOUN
hassl-3788	302	49	with	with	ADP
hassl-3788	302	50	large	large	ADJ
hassl-3788	302	51	boards	board	NOUN
hassl-3788	302	52	that	that	PRON
hassl-3788	302	53	are	be	AUX
hassl-3788	302	54	highly	highly	ADV
hassl-3788	302	55	independent	independent	ADJ
hassl-3788	302	56	.	.	PUNCT
hassl-3788	303	1	arl	arl	PROPN
hassl-3788	303	2	is	be	AUX
hassl-3788	303	3	longer	long	ADJ
hassl-3788	303	4	for	for	ADP
hassl-3788	303	5	firms	firm	NOUN
hassl-3788	303	6	that	that	PRON
hassl-3788	303	7	replace	replace	VERB
hassl-3788	303	8	their	their	PRON
hassl-3788	303	9	auditors	auditor	NOUN
hassl-3788	303	10	and	and	CCONJ
hassl-3788	303	11	for	for	ADP
hassl-3788	303	12	firms	firm	NOUN
hassl-3788	303	13	with	with	ADP
hassl-3788	303	14	negative	negative	ADJ
hassl-3788	303	15	profit	profit	NOUN
hassl-3788	303	16	and	and	CCONJ
hassl-3788	303	17	iad	iad	PROPN
hassl-3788	303	18	.	.	PUNCT
hassl-3788	303	19	table	table	PROPN
hassl-3788	303	20	4	4	NUM
hassl-3788	303	21	.	.	PUNCT
hassl-3788	303	22	results	result	NOUN
hassl-3788	303	23	of	of	ADP
hassl-3788	303	24	the	the	DET
hassl-3788	303	25	relationship	relationship	NOUN
hassl-3788	303	26	between	between	ADP
hassl-3788	303	27	covid-19	covid-19	PROPN
hassl-3788	303	28	and	and	CCONJ
hassl-3788	303	29	arl	arl	PROPN
hassl-3788	303	30	.	.	PROPN
hassl-3788	304	1	arl	arl	PROPN
hassl-3788	304	2	column	column	NOUN
hassl-3788	304	3	(	(	PUNCT
hassl-3788	304	4	1	1	X
hassl-3788	304	5	)	)	PUNCT
hassl-3788	304	6	ols	ol	NOUN
hassl-3788	304	7	column	column	NOUN
hassl-3788	304	8	(	(	PUNCT
hassl-3788	304	9	2	2	X
hassl-3788	304	10	)	)	PUNCT
hassl-3788	304	11	firm	firm	NOUN
hassl-3788	304	12	-	-	PUNCT
hassl-3788	304	13	fixed	fix	VERB
hassl-3788	304	14	effects	effect	NOUN
hassl-3788	304	15	column	column	NOUN
hassl-3788	304	16	(	(	PUNCT
hassl-3788	304	17	3	3	X
hassl-3788	304	18	)	)	PUNCT
hassl-3788	304	19	ols	ol	NOUN
hassl-3788	304	20	covid	covid	VERB
hassl-3788	304	21	8.76***(3.88	8.76***(3.88	NUM
hassl-3788	304	22	)	)	PUNCT
hassl-3788	304	23	6.40***(4.89	6.40***(4.89	NUM
hassl-3788	304	24	)	)	PUNCT
hassl-3788	304	25	lockedown	lockedown	NOUN
hassl-3788	304	26	9.987***(5.11	9.987***(5.11	NUM
hassl-3788	304	27	)	)	PUNCT
hassl-3788	304	28	afees	afee	NOUN
hassl-3788	304	29	-0.661***(-3.99	-0.661***(-3.99	NOUN
hassl-3788	304	30	)	)	PUNCT
hassl-3788	304	31	1.290***(4.29	1.290***(4.29	NOUN
hassl-3788	304	32	)	)	PUNCT
hassl-3788	304	33	-.563(-1.39	-.563(-1.39	NOUN
hassl-3788	304	34	)	)	PUNCT
hassl-3788	304	35	audopin	audopin	PROPN
hassl-3788	304	36	-1.898***(-3.41	-1.898***(-3.41	PROPN
hassl-3788	304	37	)	)	PUNCT
hassl-3788	304	38	-5.530***(-11.81	-5.530***(-11.81	PROPN
hassl-3788	304	39	)	)	PUNCT
hassl-3788	304	40	-2.914***(-4.20	-2.914***(-4.20	PROPN
hassl-3788	304	41	)	)	PUNCT
hassl-3788	304	42	big4	big4	PROPN
hassl-3788	304	43	0.970***(3.54	0.970***(3.54	NOUN
hassl-3788	304	44	)	)	PUNCT
hassl-3788	304	45	-2.461***(-6.03	-2.461***(-6.03	PROPN
hassl-3788	304	46	)	)	PUNCT
hassl-3788	304	47	-0.185(-0.40	-0.185(-0.40	PROPN
hassl-3788	304	48	)	)	PUNCT
hassl-3788	304	49	btm	btm	PROPN
hassl-3788	304	50	-0.004(-1.11	-0.004(-1.11	PROPN
hassl-3788	304	51	)	)	PUNCT
hassl-3788	304	52	0.000(0.22	0.000(0.22	NOUN
hassl-3788	304	53	)	)	PUNCT
hassl-3788	304	54	0.000(0.53	0.000(0.53	NOUN
hassl-3788	304	55	)	)	PUNCT
hassl-3788	304	56	own	own	ADJ
hassl-3788	304	57	-0.085***(-9.09	-0.085***(-9.09	PROPN
hassl-3788	304	58	)	)	PUNCT
hassl-3788	304	59	-0.027(-1.64	-0.027(-1.64	NOUN
hassl-3788	304	60	)	)	PUNCT
hassl-3788	304	61	-0.044**(-2.20	-0.044**(-2.20	NUM
hassl-3788	304	62	)	)	PUNCT
hassl-3788	304	63	strinv	strinv	NOUN
hassl-3788	304	64	-2.761***(-4.51	-2.761***(-4.51	PROPN
hassl-3788	304	65	)	)	PUNCT
hassl-3788	304	66	0.184(0.40	0.184(0.40	PROPN
hassl-3788	304	67	)	)	PUNCT
hassl-3788	304	68	0.208(0.13	0.208(0.13	NUM
hassl-3788	304	69	)	)	PUNCT
hassl-3788	304	70	zscore	zscore	NOUN
hassl-3788	304	71	-0.001(-0.74	-0.001(-0.74	NOUN
hassl-3788	304	72	)	)	PUNCT
hassl-3788	304	73	0.003(0.94	0.003(0.94	NOUN
hassl-3788	304	74	)	)	PUNCT
hassl-3788	304	75	0.000(0.07	0.000(0.07	NOUN
hassl-3788	304	76	)	)	PUNCT
hassl-3788	304	77	loss	loss	NOUN
hassl-3788	304	78	1.970***(4.50	1.970***(4.50	NUM
hassl-3788	304	79	)	)	PUNCT
hassl-3788	304	80	0.356(1.17	0.356(1.17	NOUN
hassl-3788	304	81	)	)	PUNCT
hassl-3788	304	82	1.704***(2.78	1.704***(2.78	NUM
hassl-3788	304	83	)	)	PUNCT
hassl-3788	304	84	inv_prot	inv_prot	NOUN
hassl-3788	304	85	-9.513***(-30.02	-9.513***(-30.02	CCONJ
hassl-3788	304	86	)	)	PUNCT
hassl-3788	304	87	0.001(0.21	0.001(0.21	PROPN
hassl-3788	304	88	)	)	PUNCT
hassl-3788	304	89	-9.994***(-19.13	-9.994***(-19.13	PROPN
hassl-3788	304	90	)	)	PUNCT
hassl-3788	304	91	iad	iad	PROPN
hassl-3788	304	92	5.853***(16.16	5.853***(16.16	NUM
hassl-3788	304	93	)	)	PUNCT
hassl-3788	304	94	-0.607(-0.93	-0.607(-0.93	NOUN
hassl-3788	304	95	)	)	PUNCT
hassl-3788	304	96	3.840***(6.16	3.840***(6.16	NUM
hassl-3788	304	97	)	)	PUNCT
hassl-3788	304	98	debt	debt	NOUN
hassl-3788	304	99	-0.833(-1.07	-0.833(-1.07	NOUN
hassl-3788	304	100	)	)	PUNCT
hassl-3788	304	101	2.067*(1.95	2.067*(1.95	PROPN
hassl-3788	304	102	)	)	PUNCT
hassl-3788	304	103	-4.173***(-3.22	-4.173***(-3.22	NOUN
hassl-3788	304	104	)	)	PUNCT
hassl-3788	304	105	roa	roa	NOUN
hassl-3788	304	106	-12.096***(-10.61	-12.096***(-10.61	PUNCT
hassl-3788	304	107	)	)	PUNCT
hassl-3788	304	108	-4.098***(-3.65	-4.098***(-3.65	PROPN
hassl-3788	304	109	)	)	PUNCT
hassl-3788	304	110	-9.338***(-5.45	-9.338***(-5.45	PROPN
hassl-3788	304	111	)	)	PUNCT
hassl-3788	304	112	bsize	bsize	NOUN
hassl-3788	304	113	-2.949***(-5.19	-2.949***(-5.19	NOUN
hassl-3788	304	114	)	)	PUNCT
hassl-3788	304	115	-1.806**(-2.36	-1.806**(-2.36	NUM
hassl-3788	304	116	)	)	PUNCT
hassl-3788	304	117	-5.505***(-5.89	-5.505***(-5.89	PROPN
hassl-3788	304	118	)	)	PUNCT
hassl-3788	304	119	idp	idp	PROPN
hassl-3788	304	120	-25.218***(-18.57	-25.218***(-18.57	PROPN
hassl-3788	304	121	)	)	PUNCT
hassl-3788	304	122	-2.611(-1.14	-2.611(-1.14	PROPN
hassl-3788	304	123	)	)	PUNCT
hassl-3788	304	124	-27.483***(-12.13	-27.483***(-12.13	PROPN
hassl-3788	304	125	)	)	PUNCT
hassl-3788	304	126	fsize	fsize	NOUN
hassl-3788	304	127	-1.336***(-9.93	-1.336***(-9.93	PROPN
hassl-3788	304	128	)	)	PUNCT
hassl-3788	304	129	-0.808*(-1.96	-0.808*(-1.96	PROPN
hassl-3788	304	130	)	)	PUNCT
hassl-3788	304	131	-1.284***(-7.32	-1.284***(-7.32	VERB
hassl-3788	304	132	)	)	PUNCT
hassl-3788	304	133	constant	constant	ADJ
hassl-3788	304	134	111.660***(45.06	111.660***(45.06	NUM
hassl-3788	304	135	)	)	PUNCT
hassl-3788	304	136	64.056***(6.99	64.056***(6.99	NUM
hassl-3788	304	137	)	)	PUNCT
hassl-3788	304	138	104.654***(24.51	104.654***(24.51	NUM
hassl-3788	304	139	)	)	PUNCT
hassl-3788	304	140	year	year	NOUN
hassl-3788	305	1	yes	yes	INTJ
hassl-3788	305	2	yes	yes	INTJ
hassl-3788	306	1	yes	yes	INTJ
hassl-3788	306	2	industry	industry	NOUN
hassl-3788	307	1	yes	yes	INTJ
hassl-3788	308	1	no	no	INTJ
hassl-3788	309	1	yes	yes	INTJ
hassl-3788	309	2	r	r	NOUN
hassl-3788	309	3	0.209	0.209	NUM
hassl-3788	309	4	0.035	0.035	NUM
hassl-3788	309	5	0.212	0.212	NUM
hassl-3788	309	6	observation	observation	NOUN
hassl-3788	309	7	13822	13822	NUM
hassl-3788	309	8	13822	13822	NUM
hassl-3788	309	9	4843	4843	NUM
hassl-3788	309	10	“	"	PUNCT
hassl-3788	309	11	note	note	NOUN
hassl-3788	309	12	:	:	PUNCT
hassl-3788	309	13	this	this	DET
hassl-3788	309	14	table	table	NOUN
hassl-3788	309	15	reports	report	VERB
hassl-3788	309	16	the	the	DET
hassl-3788	309	17	ordinary	ordinary	ADJ
hassl-3788	309	18	least	least	ADJ
hassl-3788	309	19	squares	square	NOUN
hassl-3788	309	20	(	(	PUNCT
hassl-3788	309	21	ols	ol	NOUN
hassl-3788	309	22	)	)	PUNCT
hassl-3788	309	23	and	and	CCONJ
hassl-3788	309	24	firm	firm	ADJ
hassl-3788	309	25	-	-	PUNCT
hassl-3788	309	26	fixed	fix	VERB
hassl-3788	309	27	effect	effect	NOUN
hassl-3788	309	28	regression	regression	NOUN
hassl-3788	309	29	results	result	NOUN
hassl-3788	309	30	of	of	ADP
hassl-3788	309	31	the	the	DET
hassl-3788	309	32	relationship	relationship	NOUN
hassl-3788	309	33	between	between	ADP
hassl-3788	309	34	covid19	covid19	NOUN
hassl-3788	309	35	and	and	CCONJ
hassl-3788	309	36	audit	audit	NOUN
hassl-3788	309	37	report	report	NOUN
hassl-3788	309	38	lag	lag	VERB
hassl-3788	309	39	.	.	PUNCT
hassl-3788	310	1	robust	robust	ADJ
hassl-3788	310	2	t	t	PROPN
hassl-3788	310	3	-	-	PUNCT
hassl-3788	310	4	statistics	statistic	NOUN
hassl-3788	310	5	(	(	PUNCT
hassl-3788	310	6	clustered	cluster	VERB
hassl-3788	310	7	at	at	ADP
hassl-3788	310	8	the	the	DET
hassl-3788	310	9	firm	firm	ADJ
hassl-3788	310	10	level	level	NOUN
hassl-3788	310	11	)	)	PUNCT
hassl-3788	310	12	are	be	AUX
hassl-3788	310	13	reported	report	VERB
hassl-3788	310	14	in	in	ADP
hassl-3788	310	15	brackets	bracket	NOUN
hassl-3788	310	16	.	.	PUNCT
hassl-3788	311	1	*	*	PUNCT
hassl-3788	311	2	,	,	PUNCT
hassl-3788	311	3	*	*	PUNCT
hassl-3788	311	4	*	*	PUNCT
hassl-3788	311	5	,	,	PUNCT
hassl-3788	311	6	*	*	PUNCT
hassl-3788	311	7	*	*	PUNCT
hassl-3788	311	8	*	*	PUNCT
hassl-3788	311	9	denote	denote	VERB
hassl-3788	311	10	a	a	DET
hassl-3788	311	11	two	two	NUM
hassl-3788	311	12	-	-	PUNCT
hassl-3788	311	13	tailed	tail	VERB
hassl-3788	311	14	p	p	NOUN
hassl-3788	311	15	-	-	PUNCT
hassl-3788	311	16	value	value	NOUN
hassl-3788	311	17	of	of	ADP
hassl-3788	311	18	less	less	ADJ
hassl-3788	311	19	than	than	ADP
hassl-3788	311	20	0.10	0.10	NUM
hassl-3788	311	21	,	,	PUNCT
hassl-3788	311	22	0.05	0.05	NUM
hassl-3788	311	23	,	,	PUNCT
hassl-3788	311	24	and	and	CCONJ
hassl-3788	311	25	0.01	0.01	NUM
hassl-3788	311	26	,	,	PUNCT
hassl-3788	311	27	respectively	respectively	ADV
hassl-3788	311	28	.	.	PUNCT
hassl-3788	312	1	variable	variable	ADJ
hassl-3788	312	2	definitions	definition	NOUN
hassl-3788	312	3	are	be	AUX
hassl-3788	312	4	provided	provide	VERB
hassl-3788	312	5	in	in	ADP
hassl-3788	312	6	the	the	DET
hassl-3788	312	7	appendix	appendix	NOUN
hassl-3788	312	8	”	"	PUNCT
hassl-3788	312	9	4.3	4.3	NUM
hassl-3788	312	10	.	.	PUNCT
hassl-3788	312	11	additional	additional	ADJ
hassl-3788	312	12	test	test	NOUN
hassl-3788	312	13	in	in	ADP
hassl-3788	312	14	order	order	NOUN
hassl-3788	312	15	to	to	PART
hassl-3788	312	16	examine	examine	VERB
hassl-3788	312	17	the	the	DET
hassl-3788	312	18	impact	impact	NOUN
hassl-3788	312	19	of	of	ADP
hassl-3788	312	20	covid-19	covid-19	PROPN
hassl-3788	312	21	on	on	ADP
hassl-3788	312	22	the	the	DET
hassl-3788	312	23	promptness	promptness	NOUN
hassl-3788	312	24	of	of	ADP
hassl-3788	312	25	audit	audit	NOUN
hassl-3788	312	26	reports	report	NOUN
hassl-3788	312	27	,	,	PUNCT
hassl-3788	312	28	we	we	PRON
hassl-3788	312	29	conducted	conduct	VERB
hassl-3788	312	30	a	a	DET
hassl-3788	312	31	study	study	NOUN
hassl-3788	312	32	to	to	PART
hassl-3788	312	33	determine	determine	VERB
hassl-3788	312	34	if	if	SCONJ
hassl-3788	312	35	auditors	auditor	NOUN
hassl-3788	312	36	working	work	VERB
hassl-3788	312	37	in	in	ADP
hassl-3788	312	38	a	a	DET
hassl-3788	312	39	setting	setting	NOUN
hassl-3788	312	40	where	where	SCONJ
hassl-3788	312	41	the	the	DET
hassl-3788	312	42	government	government	NOUN
hassl-3788	312	43	implemented	implement	VERB
hassl-3788	312	44	either	either	CCONJ
hassl-3788	312	45	partial	partial	ADJ
hassl-3788	312	46	or	or	CCONJ
hassl-3788	312	47	complete	complete	ADJ
hassl-3788	312	48	lockdown	lockdown	NOUN
hassl-3788	312	49	experienced	experience	VERB
hassl-3788	312	50	a	a	DET
hassl-3788	312	51	longer	long	ADJ
hassl-3788	312	52	delay	delay	NOUN
hassl-3788	312	53	in	in	ADP
hassl-3788	312	54	submitting	submit	VERB
hassl-3788	312	55	their	their	PRON
hassl-3788	312	56	reports	report	NOUN
hassl-3788	312	57	compared	compare	VERB
hassl-3788	312	58	to	to	ADP
hassl-3788	312	59	auditors	auditor	NOUN
hassl-3788	312	60	working	work	VERB
hassl-3788	312	61	in	in	ADP
hassl-3788	312	62	non	non	ADJ
hassl-3788	312	63	-	-	ADJ
hassl-3788	312	64	lockdown	lockdown	ADJ
hassl-3788	312	65	environments	environment	NOUN
hassl-3788	312	66	.	.	PUNCT
hassl-3788	313	1	to	to	PART
hassl-3788	313	2	achieve	achieve	VERB
hassl-3788	313	3	this	this	PRON
hassl-3788	313	4	,	,	PUNCT
hassl-3788	313	5	we	we	PRON
hassl-3788	313	6	created	create	VERB
hassl-3788	313	7	a	a	DET
hassl-3788	313	8	binary	binary	ADJ
hassl-3788	313	9	variable	variable	NOUN
hassl-3788	313	10	,	,	PUNCT
hassl-3788	313	11	indicating	indicate	VERB
hassl-3788	313	12	1	1	NUM
hassl-3788	313	13	if	if	SCONJ
hassl-3788	313	14	the	the	DET
hassl-3788	313	15	country	country	NOUN
hassl-3788	313	16	faced	face	VERB
hassl-3788	313	17	travel	travel	NOUN
hassl-3788	313	18	restrictions	restriction	NOUN
hassl-3788	313	19	and	and	CCONJ
hassl-3788	313	20	0	0	NUM
hassl-3788	313	21	otherwise	otherwise	ADV
hassl-3788	313	22	.	.	PUNCT
hassl-3788	314	1	the	the	DET
hassl-3788	314	2	following	follow	VERB
hassl-3788	314	3	ols	ol	NOUN
hassl-3788	314	4	regression	regression	NOUN
hassl-3788	314	5	was	be	AUX
hassl-3788	314	6	employed	employ	VERB
hassl-3788	314	7	:	:	PUNCT
hassl-3788	314	8	humanities	humanity	NOUN
hassl-3788	314	9	and	and	CCONJ
hassl-3788	314	10	social	social	ADJ
hassl-3788	314	11	sciences	science	NOUN
hassl-3788	314	12	letters	letter	NOUN
hassl-3788	314	13	,	,	PUNCT
hassl-3788	314	14	2024	2024	NUM
hassl-3788	314	15	,	,	PUNCT
hassl-3788	314	16	12(3	12(3	NUM
hassl-3788	314	17	):	):	PUNCT
hassl-3788	314	18	443	443	NUM
hassl-3788	314	19	-	-	SYM
hassl-3788	314	20	460	460	NUM
hassl-3788	314	21	455	455	NUM
hassl-3788	314	22	©	©	ADP
hassl-3788	314	23	2024	2024	NUM
hassl-3788	314	24	conscientia	conscientia	PROPN
hassl-3788	314	25	beam	beam	PROPN
hassl-3788	314	26	.	.	PUNCT
hassl-3788	315	1	all	all	DET
hassl-3788	315	2	rights	right	NOUN
hassl-3788	315	3	reserved	reserve	VERB
hassl-3788	315	4	.	.	PUNCT
hassl-3788	316	1	𝐴𝑅𝐿𝑖,𝑡	𝐴𝑅𝐿𝑖,𝑡	X
hassl-3788	317	1	=	=	PUNCT
hassl-3788	317	2	𝛽0	𝛽0	NOUN
hassl-3788	317	3	+	+	CCONJ
hassl-3788	317	4	𝛽1𝐿𝑂𝐶𝐾𝐷𝑂𝑊𝑁	𝛽1𝐿𝑂𝐶𝐾𝐷𝑂𝑊𝑁	NOUN
hassl-3788	317	5	+	+	CCONJ
hassl-3788	317	6	𝛽2afees𝑖,𝑡	𝛽2afees𝑖,𝑡	X
hassl-3788	317	7	+	+	CCONJ
hassl-3788	317	8	𝛽3audopin𝑖,𝑡	𝛽3audopin𝑖,𝑡	PROPN
hassl-3788	317	9	+	+	CCONJ
hassl-3788	317	10	𝛽4big4𝑖,𝑡	𝛽4big4𝑖,𝑡	VERB
hassl-3788	317	11	+	+	CCONJ
hassl-3788	317	12	𝛽5own𝑖,𝑡	𝛽5own𝑖,𝑡	VERB
hassl-3788	317	13	+	+	CCONJ
hassl-3788	317	14	𝛽6zscore𝑖,𝑡	𝛽6zscore𝑖,𝑡	PROPN
hassl-3788	317	15	+	+	CCONJ
hassl-3788	317	16	𝛽7inv_prot𝑖,𝑡	𝛽7inv_prot𝑖,𝑡	PROPN
hassl-3788	317	17	+	+	CCONJ
hassl-3788	317	18	𝛽8iad𝑖,𝑡	𝛽8iad𝑖,𝑡	PROPN
hassl-3788	317	19	+	+	CCONJ
hassl-3788	317	20	𝛽9fsize𝑖,𝑡	𝛽9fsize𝑖,𝑡	PROPN
hassl-3788	317	21	+	+	CCONJ
hassl-3788	317	22	𝛽10debt𝑖,𝑡	𝛽10debt𝑖,𝑡	NOUN
hassl-3788	317	23	+	+	CCONJ
hassl-3788	317	24	𝛽11btm𝑖,𝑡	𝛽11btm𝑖,𝑡	ADJ
hassl-3788	317	25	+	+	CCONJ
hassl-3788	317	26	𝛽12𝑅𝑂𝐴𝑖,𝑡	𝛽12𝑅𝑂𝐴𝑖,𝑡	ADJ
hassl-3788	317	27	+	+	CCONJ
hassl-3788	317	28	𝛽13𝐿𝑂𝑆𝑆𝑖,𝑡	𝛽13𝐿𝑂𝑆𝑆𝑖,𝑡	NOUN
hassl-3788	317	29	+	+	CCONJ
hassl-3788	317	30	𝛽14bsize𝑖,𝑡	𝛽14bsize𝑖,𝑡	VERB
hassl-3788	317	31	+	+	CCONJ
hassl-3788	317	32	𝛽15idp𝑖,𝑡	𝛽15idp𝑖,𝑡	NOUN
hassl-3788	317	33	+	+	CCONJ
hassl-3788	318	1	𝑌𝑒𝑎𝑟𝑒𝑓𝑓𝑒𝑐𝑡	𝑌𝑒𝑎𝑟𝑒𝑓𝑓𝑒𝑐𝑡	PROPN
hassl-3788	318	2	+	+	CCONJ
hassl-3788	318	3	𝐼𝑛𝑑𝑢𝑠𝑡𝑟𝑦𝑒𝑓𝑓𝑒𝑐𝑡	𝐼𝑛𝑑𝑢𝑠𝑡𝑟𝑦𝑒𝑓𝑓𝑒𝑐𝑡	PROPN
hassl-3788	318	4	+	+	CCONJ
hassl-3788	318	5	𝜀𝑖,𝑡	𝜀𝑖,𝑡	ADJ
hassl-3788	318	6	…	…	PUNCT
hassl-3788	318	7	(	(	PUNCT
hassl-3788	318	8	2	2	X
hassl-3788	318	9	)	)	PUNCT
hassl-3788	318	10	the	the	DET
hassl-3788	318	11	independent	independent	ADJ
hassl-3788	318	12	variable	variable	NOUN
hassl-3788	318	13	,	,	PUNCT
hassl-3788	318	14	denoted	denote	VERB
hassl-3788	318	15	as	as	ADP
hassl-3788	318	16	lockdown	lockdown	NOUN
hassl-3788	318	17	,	,	PUNCT
hassl-3788	318	18	is	be	AUX
hassl-3788	318	19	utilized	utilize	VERB
hassl-3788	318	20	to	to	PART
hassl-3788	318	21	assess	assess	VERB
hassl-3788	318	22	the	the	DET
hassl-3788	318	23	impact	impact	NOUN
hassl-3788	318	24	of	of	ADP
hassl-3788	318	25	covid-19	covid-19	PROPN
hassl-3788	318	26	.	.	PUNCT
hassl-3788	319	1	it	it	PRON
hassl-3788	319	2	is	be	AUX
hassl-3788	319	3	assigned	assign	VERB
hassl-3788	319	4	a	a	DET
hassl-3788	319	5	value	value	NOUN
hassl-3788	319	6	of	of	ADP
hassl-3788	319	7	1	1	NUM
hassl-3788	319	8	if	if	SCONJ
hassl-3788	319	9	both	both	CCONJ
hassl-3788	319	10	the	the	DET
hassl-3788	319	11	company	company	NOUN
hassl-3788	319	12	and	and	CCONJ
hassl-3788	319	13	auditor	auditor	NOUN
hassl-3788	319	14	are	be	AUX
hassl-3788	319	15	situated	situate	VERB
hassl-3788	319	16	in	in	ADP
hassl-3788	319	17	a	a	DET
hassl-3788	319	18	nation	nation	NOUN
hassl-3788	319	19	where	where	SCONJ
hassl-3788	319	20	the	the	DET
hassl-3788	319	21	government	government	NOUN
hassl-3788	319	22	has	have	AUX
hassl-3788	319	23	implemented	implement	VERB
hassl-3788	319	24	travel	travel	NOUN
hassl-3788	319	25	restrictions	restriction	NOUN
hassl-3788	319	26	,	,	PUNCT
hassl-3788	319	27	or	or	CCONJ
hassl-3788	319	28	zero	zero	NUM
hassl-3788	319	29	otherwise	otherwise	ADV
hassl-3788	319	30	.	.	PUNCT
hassl-3788	320	1	equation	equation	NOUN
hassl-3788	320	2	1	1	NUM
hassl-3788	320	3	defines	define	VERB
hassl-3788	320	4	the	the	DET
hassl-3788	320	5	model	model	NOUN
hassl-3788	320	6	for	for	ADP
hassl-3788	320	7	the	the	DET
hassl-3788	320	8	other	other	ADJ
hassl-3788	320	9	variable	variable	NOUN
hassl-3788	320	10	.	.	PUNCT
hassl-3788	321	1	column	column	NOUN
hassl-3788	321	2	3	3	NUM
hassl-3788	321	3	of	of	ADP
hassl-3788	321	4	table	table	NOUN
hassl-3788	321	5	4	4	NUM
hassl-3788	321	6	presents	present	VERB
hassl-3788	321	7	the	the	DET
hassl-3788	321	8	findings	finding	NOUN
hassl-3788	321	9	of	of	ADP
hassl-3788	321	10	the	the	DET
hassl-3788	321	11	additional	additional	ADJ
hassl-3788	321	12	tests	test	NOUN
hassl-3788	321	13	.	.	PUNCT
hassl-3788	322	1	the	the	DET
hassl-3788	322	2	covid	covid	PROPN
hassl-3788	322	3	coefficient	coefficient	PROPN
hassl-3788	322	4	exhibited	exhibit	VERB
hassl-3788	322	5	a	a	DET
hassl-3788	322	6	strongly	strongly	ADV
hassl-3788	322	7	positive	positive	ADJ
hassl-3788	322	8	and	and	CCONJ
hassl-3788	322	9	statistically	statistically	ADV
hassl-3788	322	10	significant	significant	ADJ
hassl-3788	322	11	relationship	relationship	NOUN
hassl-3788	322	12	(	(	PUNCT
hassl-3788	322	13	coefficient=9.987	coefficient=9.987	NUM
hassl-3788	322	14	,	,	PUNCT
hassl-3788	322	15	p<0.01	p<0.01	PROPN
hassl-3788	322	16	)	)	PUNCT
hassl-3788	322	17	.	.	PUNCT
hassl-3788	323	1	the	the	DET
hassl-3788	323	2	aforementioned	aforementioned	ADJ
hassl-3788	323	3	coefficient	coefficient	NOUN
hassl-3788	323	4	suggests	suggest	VERB
hassl-3788	323	5	that	that	SCONJ
hassl-3788	323	6	auditors	auditor	NOUN
hassl-3788	323	7	and	and	CCONJ
hassl-3788	323	8	corporations	corporation	NOUN
hassl-3788	323	9	function	function	VERB
hassl-3788	323	10	under	under	ADP
hassl-3788	323	11	the	the	DET
hassl-3788	323	12	context	context	NOUN
hassl-3788	323	13	of	of	ADP
hassl-3788	323	14	partial	partial	ADJ
hassl-3788	323	15	or	or	CCONJ
hassl-3788	323	16	total	total	ADJ
hassl-3788	323	17	lockdown	lockdown	NOUN
hassl-3788	323	18	measures	measure	NOUN
hassl-3788	323	19	,	,	PUNCT
hassl-3788	323	20	extending	extend	VERB
hassl-3788	323	21	the	the	DET
hassl-3788	323	22	duration	duration	NOUN
hassl-3788	323	23	of	of	ADP
hassl-3788	323	24	the	the	DET
hassl-3788	323	25	arl	arl	PROPN
hassl-3788	323	26	.	.	PROPN
hassl-3788	323	27	put	put	VERB
hassl-3788	323	28	simply	simply	ADV
hassl-3788	323	29	,	,	PUNCT
hassl-3788	323	30	companies	company	NOUN
hassl-3788	323	31	situated	situate	VERB
hassl-3788	323	32	in	in	ADP
hassl-3788	323	33	negligent	negligent	ADJ
hassl-3788	323	34	settings	setting	NOUN
hassl-3788	323	35	submit	submit	VERB
hassl-3788	323	36	their	their	PRON
hassl-3788	323	37	financial	financial	ADJ
hassl-3788	323	38	statements	statement	NOUN
hassl-3788	323	39	ahead	ahead	ADV
hassl-3788	323	40	of	of	ADP
hassl-3788	323	41	those	those	PRON
hassl-3788	323	42	situated	situate	VERB
hassl-3788	323	43	in	in	ADP
hassl-3788	323	44	high	high	ADJ
hassl-3788	323	45	healthcare	healthcare	NOUN
hassl-3788	323	46	settings	setting	NOUN
hassl-3788	323	47	by	by	ADP
hassl-3788	323	48	around	around	ADV
hassl-3788	323	49	10	10	NUM
hassl-3788	323	50	days	day	NOUN
hassl-3788	323	51	.	.	PUNCT
hassl-3788	324	1	this	this	DET
hassl-3788	324	2	study	study	NOUN
hassl-3788	324	3	provides	provide	VERB
hassl-3788	324	4	more	more	ADJ
hassl-3788	324	5	evidence	evidence	NOUN
hassl-3788	324	6	in	in	ADP
hassl-3788	324	7	support	support	NOUN
hassl-3788	324	8	of	of	ADP
hassl-3788	324	9	our	our	PRON
hassl-3788	324	10	primary	primary	ADJ
hassl-3788	324	11	finding	finding	NOUN
hassl-3788	324	12	that	that	SCONJ
hassl-3788	324	13	the	the	DET
hassl-3788	324	14	covid-19	covid-19	PROPN
hassl-3788	324	15	epidemic	epidemic	NOUN
hassl-3788	324	16	had	have	AUX
hassl-3788	324	17	a	a	DET
hassl-3788	324	18	detrimental	detrimental	ADJ
hassl-3788	324	19	impact	impact	NOUN
hassl-3788	324	20	on	on	ADP
hassl-3788	324	21	the	the	DET
hassl-3788	324	22	punctuality	punctuality	NOUN
hassl-3788	324	23	of	of	ADP
hassl-3788	324	24	financial	financial	ADJ
hassl-3788	324	25	reporting	reporting	NOUN
hassl-3788	324	26	.	.	PUNCT
hassl-3788	325	1	5	5	X
hassl-3788	325	2	.	.	X
hassl-3788	325	3	robustness	robustness	NOUN
hassl-3788	325	4	5.1	5.1	NUM
hassl-3788	325	5	.	.	PUNCT
hassl-3788	326	1	propensity	propensity	NOUN
hassl-3788	326	2	score	score	NOUN
hassl-3788	326	3	matching	matching	NOUN
hassl-3788	326	4	(	(	PUNCT
hassl-3788	326	5	psm	psm	NOUN
hassl-3788	326	6	)	)	PUNCT
hassl-3788	326	7	analysis	analysis	NOUN
hassl-3788	326	8	according	accord	VERB
hassl-3788	326	9	to	to	ADP
hassl-3788	326	10	our	our	PRON
hassl-3788	326	11	baseline	baseline	NOUN
hassl-3788	326	12	results	result	NOUN
hassl-3788	326	13	,	,	PUNCT
hassl-3788	326	14	the	the	DET
hassl-3788	326	15	positive	positive	ADJ
hassl-3788	326	16	effect	effect	NOUN
hassl-3788	326	17	of	of	ADP
hassl-3788	326	18	covid-19	covid-19	PROPN
hassl-3788	326	19	on	on	ADP
hassl-3788	326	20	arl	arl	PROPN
hassl-3788	326	21	could	could	AUX
hassl-3788	326	22	be	be	AUX
hassl-3788	326	23	attributed	attribute	VERB
hassl-3788	326	24	to	to	ADP
hassl-3788	326	25	systematic	systematic	ADJ
hassl-3788	326	26	differences	difference	NOUN
hassl-3788	326	27	in	in	ADP
hassl-3788	326	28	the	the	DET
hassl-3788	326	29	characteristics	characteristic	NOUN
hassl-3788	326	30	of	of	ADP
hassl-3788	326	31	firms	firm	NOUN
hassl-3788	326	32	that	that	PRON
hassl-3788	326	33	operated	operate	VERB
hassl-3788	326	34	during	during	ADP
hassl-3788	326	35	the	the	DET
hassl-3788	326	36	covid-19	covid-19	PROPN
hassl-3788	326	37	crises	crisis	NOUN
hassl-3788	326	38	(	(	PUNCT
hassl-3788	326	39	treatment	treatment	NOUN
hassl-3788	326	40	)	)	PUNCT
hassl-3788	326	41	and	and	CCONJ
hassl-3788	326	42	firms	firm	NOUN
hassl-3788	326	43	that	that	PRON
hassl-3788	326	44	operated	operate	VERB
hassl-3788	326	45	before	before	ADP
hassl-3788	326	46	the	the	DET
hassl-3788	326	47	covid-19	covid-19	PROPN
hassl-3788	326	48	outbreak	outbreak	NOUN
hassl-3788	326	49	(	(	PUNCT
hassl-3788	326	50	control	control	NOUN
hassl-3788	326	51	)	)	PUNCT
hassl-3788	326	52	.	.	PUNCT
hassl-3788	327	1	to	to	PART
hassl-3788	327	2	address	address	VERB
hassl-3788	327	3	this	this	DET
hassl-3788	327	4	potential	potential	ADJ
hassl-3788	327	5	issue	issue	NOUN
hassl-3788	327	6	,	,	PUNCT
hassl-3788	327	7	we	we	PRON
hassl-3788	327	8	compare	compare	VERB
hassl-3788	327	9	two	two	NUM
hassl-3788	327	10	groups	group	NOUN
hassl-3788	327	11	of	of	ADP
hassl-3788	327	12	firms	firm	NOUN
hassl-3788	327	13	.	.	PUNCT
hassl-3788	328	1	we	we	PRON
hassl-3788	328	2	conducted	conduct	VERB
hassl-3788	328	3	a	a	DET
hassl-3788	328	4	comparative	comparative	ADJ
hassl-3788	328	5	investigation	investigation	NOUN
hassl-3788	328	6	of	of	ADP
hassl-3788	328	7	the	the	DET
hassl-3788	328	8	timeliness	timeliness	NOUN
hassl-3788	328	9	of	of	ADP
hassl-3788	328	10	audit	audit	NOUN
hassl-3788	328	11	reports	report	NOUN
hassl-3788	328	12	between	between	ADP
hassl-3788	328	13	firms	firm	NOUN
hassl-3788	328	14	operated	operate	VERB
hassl-3788	328	15	under	under	ADP
hassl-3788	328	16	the	the	DET
hassl-3788	328	17	covid-19	covid-19	PROPN
hassl-3788	328	18	pandemic	pandemic	ADJ
hassl-3788	328	19	and	and	CCONJ
hassl-3788	328	20	firms	firm	NOUN
hassl-3788	328	21	that	that	PRON
hassl-3788	328	22	did	do	AUX
hassl-3788	328	23	not	not	PART
hassl-3788	328	24	demand	demand	VERB
hassl-3788	328	25	that	that	SCONJ
hassl-3788	328	26	both	both	DET
hassl-3788	328	27	groups	group	NOUN
hassl-3788	328	28	be	be	VERB
hassl-3788	328	29	similar	similar	ADJ
hassl-3788	328	30	to	to	ADP
hassl-3788	328	31	each	each	DET
hassl-3788	328	32	other	other	ADJ
hassl-3788	328	33	in	in	ADP
hassl-3788	328	34	terms	term	NOUN
hassl-3788	328	35	of	of	ADP
hassl-3788	328	36	other	other	ADJ
hassl-3788	328	37	firm	firm	ADJ
hassl-3788	328	38	characteristics	characteristic	NOUN
hassl-3788	328	39	.	.	PUNCT
hassl-3788	329	1	following	follow	VERB
hassl-3788	329	2	armstrong	armstrong	PROPN
hassl-3788	329	3	,	,	PUNCT
hassl-3788	329	4	jagolinzer	jagolinzer	NOUN
hassl-3788	329	5	,	,	PUNCT
hassl-3788	329	6	and	and	CCONJ
hassl-3788	329	7	larcker	larcker	NOUN
hassl-3788	329	8	(	(	PUNCT
hassl-3788	329	9	2010	2010	NUM
hassl-3788	329	10	)	)	PUNCT
hassl-3788	329	11	we	we	PRON
hassl-3788	329	12	apply	apply	VERB
hassl-3788	329	13	psm	psm	ADJ
hassl-3788	329	14	analysis	analysis	NOUN
hassl-3788	329	15	to	to	PART
hassl-3788	329	16	effectively	effectively	ADV
hassl-3788	329	17	compare	compare	VERB
hassl-3788	329	18	the	the	DET
hassl-3788	329	19	two	two	NUM
hassl-3788	329	20	groups	group	NOUN
hassl-3788	329	21	and	and	CCONJ
hassl-3788	329	22	to	to	PART
hassl-3788	329	23	control	control	VERB
hassl-3788	329	24	for	for	ADP
hassl-3788	329	25	differences	difference	NOUN
hassl-3788	329	26	in	in	ADP
hassl-3788	329	27	firm	firm	ADJ
hassl-3788	329	28	characteristics	characteristic	NOUN
hassl-3788	329	29	.	.	PUNCT
hassl-3788	330	1	the	the	DET
hassl-3788	330	2	application	application	NOUN
hassl-3788	330	3	of	of	ADP
hassl-3788	330	4	psm	psm	ADJ
hassl-3788	330	5	analysis	analysis	NOUN
hassl-3788	330	6	requires	require	VERB
hassl-3788	330	7	matching	match	VERB
hassl-3788	330	8	the	the	DET
hassl-3788	330	9	treatment	treatment	NOUN
hassl-3788	330	10	and	and	CCONJ
hassl-3788	330	11	control	control	NOUN
hassl-3788	330	12	groups	group	NOUN
hassl-3788	330	13	to	to	PART
hassl-3788	330	14	check	check	VERB
hassl-3788	330	15	match	match	NOUN
hassl-3788	330	16	quality	quality	NOUN
hassl-3788	330	17	.	.	PUNCT
hassl-3788	331	1	panel	panel	NOUN
hassl-3788	331	2	a	a	DET
hassl-3788	331	3	of	of	ADP
hassl-3788	331	4	table	table	NOUN
hassl-3788	331	5	4	4	NUM
hassl-3788	331	6	displays	display	VERB
hassl-3788	331	7	the	the	DET
hassl-3788	331	8	match	match	NOUN
hassl-3788	331	9	quality	quality	NOUN
hassl-3788	331	10	,	,	PUNCT
hassl-3788	331	11	demonstrating	demonstrate	VERB
hassl-3788	331	12	that	that	SCONJ
hassl-3788	331	13	,	,	PUNCT
hassl-3788	331	14	except	except	SCONJ
hassl-3788	331	15	for	for	ADP
hassl-3788	331	16	the	the	DET
hassl-3788	331	17	investor	investor	NOUN
hassl-3788	331	18	protection	protection	NOUN
hassl-3788	331	19	(	(	PUNCT
hassl-3788	331	20	inv_prot	inv_prot	NOUN
hassl-3788	331	21	)	)	PUNCT
hassl-3788	331	22	variable	variable	NOUN
hassl-3788	331	23	,	,	PUNCT
hassl-3788	331	24	all	all	DET
hassl-3788	331	25	covariates	covariate	NOUN
hassl-3788	331	26	are	be	AUX
hassl-3788	331	27	insignificant	insignificant	ADJ
hassl-3788	331	28	,	,	PUNCT
hassl-3788	331	29	suggesting	suggest	VERB
hassl-3788	331	30	a	a	DET
hassl-3788	331	31	high	high	ADJ
hassl-3788	331	32	quality	quality	NOUN
hassl-3788	331	33	matching	matching	NOUN
hassl-3788	331	34	process	process	NOUN
hassl-3788	331	35	.	.	PUNCT
hassl-3788	332	1	second	second	ADJ
hassl-3788	332	2	,	,	PUNCT
hassl-3788	332	3	we	we	PRON
hassl-3788	332	4	regressed	regress	VERB
hassl-3788	332	5	our	our	PRON
hassl-3788	332	6	empirical	empirical	ADJ
hassl-3788	332	7	model	model	NOUN
hassl-3788	332	8	for	for	SCONJ
hassl-3788	332	9	the	the	DET
hassl-3788	332	10	matched	match	VERB
hassl-3788	332	11	sample	sample	NOUN
hassl-3788	332	12	to	to	PART
hassl-3788	332	13	examine	examine	VERB
hassl-3788	332	14	the	the	DET
hassl-3788	332	15	effect	effect	NOUN
hassl-3788	332	16	of	of	ADP
hassl-3788	332	17	covid-19	covid-19	PROPN
hassl-3788	332	18	on	on	ADP
hassl-3788	332	19	arl	arl	PROPN
hassl-3788	332	20	.	.	PROPN
hassl-3788	332	21	panel	panel	PROPN
hassl-3788	332	22	b	b	PROPN
hassl-3788	332	23	of	of	ADP
hassl-3788	332	24	table	table	NOUN
hassl-3788	333	1	5	5	NUM
hassl-3788	333	2	reports	report	VERB
hassl-3788	333	3	the	the	DET
hassl-3788	333	4	results	result	NOUN
hassl-3788	333	5	of	of	ADP
hassl-3788	333	6	the	the	DET
hassl-3788	333	7	psm	psm	NOUN
hassl-3788	333	8	analysis	analysis	NOUN
hassl-3788	333	9	;	;	PUNCT
hassl-3788	333	10	the	the	DET
hassl-3788	333	11	coefficient	coefficient	NOUN
hassl-3788	333	12	of	of	ADP
hassl-3788	333	13	covid	covid	PROPN
hassl-3788	333	14	is	be	AUX
hassl-3788	333	15	positive	positive	ADJ
hassl-3788	333	16	and	and	CCONJ
hassl-3788	333	17	significant	significant	ADJ
hassl-3788	333	18	(	(	PUNCT
hassl-3788	333	19	coefficient=6.495	coefficient=6.495	NUM
hassl-3788	333	20	,	,	PUNCT
hassl-3788	333	21	p<0.01	p<0.01	PROPN
hassl-3788	333	22	)	)	PUNCT
hassl-3788	333	23	.	.	PUNCT
hassl-3788	334	1	these	these	DET
hassl-3788	334	2	findings	finding	NOUN
hassl-3788	334	3	support	support	VERB
hassl-3788	334	4	our	our	PRON
hassl-3788	334	5	main	main	ADJ
hassl-3788	334	6	results	result	NOUN
hassl-3788	334	7	and	and	CCONJ
hassl-3788	334	8	indicate	indicate	VERB
hassl-3788	334	9	that	that	SCONJ
hassl-3788	334	10	they	they	PRON
hassl-3788	334	11	are	be	AUX
hassl-3788	334	12	robust	robust	ADJ
hassl-3788	334	13	to	to	ADP
hassl-3788	334	14	endogeneity	endogeneity	NOUN
hassl-3788	334	15	concerns	concern	NOUN
hassl-3788	334	16	.	.	PUNCT
hassl-3788	335	1	table	table	NOUN
hassl-3788	335	2	5	5	NUM
hassl-3788	335	3	.	.	PUNCT
hassl-3788	336	1	results	result	NOUN
hassl-3788	336	2	of	of	ADP
hassl-3788	336	3	psm	psm	ADJ
hassl-3788	336	4	analysis	analysis	NOUN
hassl-3788	336	5	.	.	PUNCT
hassl-3788	337	1	panel	panel	NOUN
hassl-3788	337	2	a	a	PRON
hassl-3788	337	3	:	:	PUNCT
hassl-3788	337	4	covariates	covariate	NOUN
hassl-3788	337	5	matching	match	VERB
hassl-3788	337	6	variable	variable	NOUN
hassl-3788	337	7	treated	treat	VERB
hassl-3788	337	8	controls	control	NOUN
hassl-3788	337	9	difference	difference	NOUN
hassl-3788	337	10	t	t	NOUN
hassl-3788	337	11	-	-	PUNCT
hassl-3788	337	12	stat	stat	NOUN
hassl-3788	337	13	.	.	PUNCT
hassl-3788	338	1	afees	afee	VERB
hassl-3788	338	2	14.063	14.063	NUM
hassl-3788	338	3	14.060	14.060	NUM
hassl-3788	338	4	0.003	0.003	NUM
hassl-3788	338	5	0.110	0.110	NUM
hassl-3788	338	6	audopin	audopin	NOUN
hassl-3788	338	7	0.935	0.935	NUM
hassl-3788	338	8	0.934	0.934	NUM
hassl-3788	338	9	0.001	0.001	NUM
hassl-3788	338	10	0.260	0.260	NUM
hassl-3788	338	11	big4	big4	NOUN
hassl-3788	338	12	0.461	0.461	NUM
hassl-3788	338	13	0.466	0.466	NUM
hassl-3788	338	14	-0.006	-0.006	NUM
hassl-3788	338	15	-0.510	-0.510	PROPN
hassl-3788	338	16	btm	btm	PROPN
hassl-3788	338	17	3.997	3.997	NUM
hassl-3788	338	18	4.322	4.322	NUM
hassl-3788	338	19	-0.325	-0.325	PUNCT
hassl-3788	338	20	-0.690	-0.690	PUNCT
hassl-3788	338	21	own	own	VERB
hassl-3788	338	22	74.916	74.916	NUM
hassl-3788	338	23	75.558	75.558	NUM
hassl-3788	338	24	-0.642	-0.642	NUM
hassl-3788	338	25	-1.180	-1.180	PUNCT
hassl-3788	338	26	strinv	strinv	VERB
hassl-3788	338	27	0.255	0.255	NUM
hassl-3788	338	28	0.249	0.249	NUM
hassl-3788	338	29	0.006	0.006	NUM
hassl-3788	338	30	0.970	0.970	NUM
hassl-3788	338	31	zscore	zscore	NOUN
hassl-3788	338	32	7.880	7.880	NUM
hassl-3788	338	33	8.605	8.605	NUM
hassl-3788	338	34	-0.725	-0.725	SYM
hassl-3788	338	35	-0.910	-0.910	PUNCT
hassl-3788	338	36	loss	loss	NOUN
hassl-3788	338	37	0.243	0.243	NUM
hassl-3788	338	38	0.231	0.231	NUM
hassl-3788	338	39	0.012	0.012	NUM
hassl-3788	338	40	1.240	1.240	NUM
hassl-3788	338	41	inv_prot	inv_prot	NOUN
hassl-3788	338	42	0.284	0.284	NUM
hassl-3788	338	43	0.303	0.303	NUM
hassl-3788	338	44	-0.019	-0.019	PUNCT
hassl-3788	338	45	-1.760	-1.760	PUNCT
hassl-3788	338	46	*	*	PUNCT
hassl-3788	338	47	iad	iad	NOUN
hassl-3788	338	48	0.783	0.783	NUM
hassl-3788	338	49	0.777	0.777	NUM
hassl-3788	338	50	0.006	0.006	NUM
hassl-3788	338	51	0.610	0.610	NUM
hassl-3788	338	52	debt	debt	NOUN
hassl-3788	338	53	0.204	0.204	NUM
hassl-3788	338	54	0.201	0.201	NUM
hassl-3788	338	55	0.004	0.004	NUM
hassl-3788	338	56	0.970	0.970	NUM
hassl-3788	338	57	roa	roa	NOUN
hassl-3788	338	58	0.024	0.024	NUM
hassl-3788	338	59	0.027	0.027	NUM
hassl-3788	338	60	-0.003	-0.003	PUNCT
hassl-3788	338	61	-0.830	-0.830	PUNCT
hassl-3788	338	62	bsize	bsize	VERB
hassl-3788	338	63	2.185	2.185	NUM
hassl-3788	338	64	2.189	2.189	NUM
hassl-3788	338	65	-0.004	-0.004	SYM
hassl-3788	338	66	-0.520	-0.520	NUM
hassl-3788	338	67	idp	idp	VERB
hassl-3788	338	68	0.268	0.268	NUM
hassl-3788	338	69	0.269	0.269	NUM
hassl-3788	338	70	-0.000	-0.000	PRON
hassl-3788	338	71	-0.010	-0.010	PUNCT
hassl-3788	338	72	fsize	fsize	NOUN
hassl-3788	338	73	22.125	22.125	NUM
hassl-3788	338	74	22.117	22.117	NUM
hassl-3788	338	75	0.008	0.008	NUM
hassl-3788	338	76	0.220	0.220	NUM
hassl-3788	338	77	panel	panel	NOUN
hassl-3788	338	78	b	b	NOUN
hassl-3788	338	79	:	:	PUNCT
hassl-3788	338	80	results	result	NOUN
hassl-3788	338	81	of	of	ADP
hassl-3788	338	82	psm	psm	PROPN
hassl-3788	338	83	arl	arl	PROPN
hassl-3788	338	84	column	column	PROPN
hassl-3788	338	85	covid	covid	PROPN
hassl-3788	338	86	3.495***(2.91	3.495***(2.91	NUM
hassl-3788	338	87	)	)	PUNCT
hassl-3788	338	88	humanities	humanity	NOUN
hassl-3788	338	89	and	and	CCONJ
hassl-3788	338	90	social	social	ADJ
hassl-3788	338	91	sciences	science	NOUN
hassl-3788	338	92	letters	letter	NOUN
hassl-3788	338	93	,	,	PUNCT
hassl-3788	338	94	2024	2024	NUM
hassl-3788	338	95	,	,	PUNCT
hassl-3788	338	96	12(3	12(3	NUM
hassl-3788	338	97	):	):	PUNCT
hassl-3788	338	98	443	443	NUM
hassl-3788	338	99	-	-	SYM
hassl-3788	338	100	460	460	NUM
hassl-3788	338	101	456	456	NUM
hassl-3788	338	102	©	©	ADP
hassl-3788	338	103	2024	2024	NUM
hassl-3788	338	104	conscientia	conscientia	PROPN
hassl-3788	338	105	beam	beam	PROPN
hassl-3788	338	106	.	.	PUNCT
hassl-3788	339	1	all	all	DET
hassl-3788	339	2	rights	right	NOUN
hassl-3788	339	3	reserved	reserve	VERB
hassl-3788	339	4	.	.	PUNCT
hassl-3788	340	1	panel	panel	NOUN
hassl-3788	340	2	a	a	DET
hassl-3788	340	3	:	:	PUNCT
hassl-3788	340	4	covariates	covariate	NOUN
hassl-3788	340	5	matching	match	VERB
hassl-3788	340	6	variable	variable	NOUN
hassl-3788	340	7	treated	treat	VERB
hassl-3788	340	8	controls	control	NOUN
hassl-3788	340	9	difference	difference	NOUN
hassl-3788	340	10	t	t	NOUN
hassl-3788	340	11	-	-	PUNCT
hassl-3788	340	12	stat	stat	NOUN
hassl-3788	340	13	.	.	PUNCT
hassl-3788	341	1	afees	afee	NOUN
hassl-3788	341	2	-0.769***(-3.31	-0.769***(-3.31	NOUN
hassl-3788	341	3	)	)	PUNCT
hassl-3788	341	4	audopin	audopin	NOUN
hassl-3788	341	5	0.815(0.99	0.815(0.99	NOUN
hassl-3788	341	6	)	)	PUNCT
hassl-3788	341	7	big4	big4	NOUN
hassl-3788	341	8	1.584***(4.14	1.584***(4.14	NUM
hassl-3788	341	9	)	)	PUNCT
hassl-3788	341	10	btm	btm	NOUN
hassl-3788	341	11	-0.018**(-2.22	-0.018**(-2.22	PUNCT
hassl-3788	341	12	)	)	PUNCT
hassl-3788	341	13	own	own	ADJ
hassl-3788	341	14	-0.082***(-3.37	-0.082***(-3.37	PROPN
hassl-3788	341	15	)	)	PUNCT
hassl-3788	341	16	strinv	strinv	NOUN
hassl-3788	341	17	-3.292(-1.50	-3.292(-1.50	PROPN
hassl-3788	341	18	)	)	PUNCT
hassl-3788	341	19	zscore	zscore	NOUN
hassl-3788	341	20	-0.002(-1.05	-0.002(-1.05	PROPN
hassl-3788	341	21	)	)	PUNCT
hassl-3788	341	22	loss	loss	NOUN
hassl-3788	341	23	1.737***(3.02	1.737***(3.02	NUM
hassl-3788	341	24	)	)	PUNCT
hassl-3788	341	25	inv_prot	inv_prot	PROPN
hassl-3788	341	26	-9.201***(-19.97	-9.201***(-19.97	PROPN
hassl-3788	341	27	)	)	PUNCT
hassl-3788	341	28	iad	iad	PROPN
hassl-3788	341	29	5.457***(10.63	5.457***(10.63	NUM
hassl-3788	341	30	)	)	PUNCT
hassl-3788	341	31	debt	debt	NOUN
hassl-3788	341	32	-3.098***(-2.84	-3.098***(-2.84	NOUN
hassl-3788	341	33	)	)	PUNCT
hassl-3788	341	34	roa	roa	PROPN
hassl-3788	341	35	-11.890***(-6.31	-11.890***(-6.31	PUNCT
hassl-3788	341	36	)	)	PUNCT
hassl-3788	341	37	bsize	bsize	PROPN
hassl-3788	341	38	-2.527***(-2.87	-2.527***(-2.87	PROPN
hassl-3788	341	39	)	)	PUNCT
hassl-3788	341	40	idp	idp	PROPN
hassl-3788	341	41	-26.617***(-11.83	-26.617***(-11.83	PRON
hassl-3788	341	42	)	)	PUNCT
hassl-3788	341	43	fsize	fsize	NOUN
hassl-3788	341	44	-0.723***(-3.66	-0.723***(-3.66	NOUN
hassl-3788	341	45	)	)	PUNCT
hassl-3788	341	46	constant	constant	ADJ
hassl-3788	341	47	97.029***(23.08	97.029***(23.08	NUM
hassl-3788	341	48	)	)	PUNCT
hassl-3788	341	49	year	year	NOUN
hassl-3788	341	50	&	&	CCONJ
hassl-3788	341	51	industry	industry	NOUN
hassl-3788	342	1	yes	yes	INTJ
hassl-3788	342	2	r2	r2	PROPN
hassl-3788	342	3	0.166	0.166	NUM
hassl-3788	342	4	obs	obs	PROPN
hassl-3788	342	5	.	.	PUNCT
hassl-3788	343	1	2,408	2,408	NUM
hassl-3788	343	2	“	"	PUNCT
hassl-3788	343	3	note	note	NOUN
hassl-3788	343	4	:	:	PUNCT
hassl-3788	343	5	this	this	DET
hassl-3788	343	6	table	table	NOUN
hassl-3788	343	7	reports	report	VERB
hassl-3788	343	8	the	the	DET
hassl-3788	343	9	propensity	propensity	NOUN
hassl-3788	343	10	score	score	NOUN
hassl-3788	343	11	matching	matching	NOUN
hassl-3788	343	12	(	(	PUNCT
hassl-3788	343	13	psm	psm	NOUN
hassl-3788	343	14	)	)	PUNCT
hassl-3788	343	15	matching	match	VERB
hassl-3788	343	16	analysis	analysis	NOUN
hassl-3788	343	17	results	result	NOUN
hassl-3788	343	18	of	of	ADP
hassl-3788	343	19	the	the	DET
hassl-3788	343	20	relationship	relationship	NOUN
hassl-3788	343	21	between	between	ADP
hassl-3788	343	22	covid-19	covid-19	PROPN
hassl-3788	343	23	and	and	CCONJ
hassl-3788	343	24	audit	audit	NOUN
hassl-3788	343	25	report	report	NOUN
hassl-3788	343	26	lag	lag	VERB
hassl-3788	343	27	.	.	PUNCT
hassl-3788	344	1	robust	robust	ADJ
hassl-3788	344	2	t	t	PROPN
hassl-3788	344	3	-	-	PUNCT
hassl-3788	344	4	statistics	statistic	NOUN
hassl-3788	344	5	(	(	PUNCT
hassl-3788	344	6	clustered	cluster	VERB
hassl-3788	344	7	at	at	ADP
hassl-3788	344	8	the	the	DET
hassl-3788	344	9	firm	firm	ADJ
hassl-3788	344	10	level	level	NOUN
hassl-3788	344	11	)	)	PUNCT
hassl-3788	344	12	are	be	AUX
hassl-3788	344	13	reported	report	VERB
hassl-3788	344	14	in	in	ADP
hassl-3788	344	15	brackets	bracket	NOUN
hassl-3788	344	16	.	.	PUNCT
hassl-3788	345	1	*	*	PUNCT
hassl-3788	345	2	,	,	PUNCT
hassl-3788	345	3	*	*	PUNCT
hassl-3788	345	4	*	*	PUNCT
hassl-3788	345	5	,	,	PUNCT
hassl-3788	345	6	*	*	PUNCT
hassl-3788	345	7	*	*	PUNCT
hassl-3788	345	8	*	*	PUNCT
hassl-3788	345	9	denote	denote	VERB
hassl-3788	345	10	a	a	DET
hassl-3788	345	11	two	two	NUM
hassl-3788	345	12	-	-	PUNCT
hassl-3788	345	13	tailed	tail	VERB
hassl-3788	345	14	p	p	NOUN
hassl-3788	345	15	-	-	PUNCT
hassl-3788	345	16	value	value	NOUN
hassl-3788	345	17	of	of	ADP
hassl-3788	345	18	less	less	ADJ
hassl-3788	345	19	than	than	ADP
hassl-3788	345	20	0.10	0.10	NUM
hassl-3788	345	21	,	,	PUNCT
hassl-3788	345	22	0.05	0.05	NUM
hassl-3788	345	23	,	,	PUNCT
hassl-3788	345	24	and	and	CCONJ
hassl-3788	345	25	0.01	0.01	NUM
hassl-3788	345	26	,	,	PUNCT
hassl-3788	345	27	respectively	respectively	ADV
hassl-3788	345	28	.	.	PUNCT
hassl-3788	346	1	variable	variable	ADJ
hassl-3788	346	2	definitions	definition	NOUN
hassl-3788	346	3	are	be	AUX
hassl-3788	346	4	provided	provide	VERB
hassl-3788	346	5	in	in	ADP
hassl-3788	346	6	the	the	DET
hassl-3788	346	7	appendix	appendix	NOUN
hassl-3788	346	8	1	1	NUM
hassl-3788	346	9	”	"	PUNCT
hassl-3788	346	10	.	.	PUNCT
hassl-3788	347	1	6	6	NUM
hassl-3788	347	2	.	.	X
hassl-3788	347	3	conclusion	conclusion	NOUN
hassl-3788	347	4	the	the	DET
hassl-3788	347	5	present	present	ADJ
hassl-3788	347	6	study	study	NOUN
hassl-3788	347	7	investigates	investigate	VERB
hassl-3788	347	8	the	the	DET
hassl-3788	347	9	impact	impact	NOUN
hassl-3788	347	10	of	of	ADP
hassl-3788	347	11	the	the	DET
hassl-3788	347	12	covid-19	covid-19	PROPN
hassl-3788	347	13	epidemic	epidemic	NOUN
hassl-3788	347	14	on	on	ADP
hassl-3788	347	15	the	the	DET
hassl-3788	347	16	duration	duration	NOUN
hassl-3788	347	17	of	of	ADP
hassl-3788	347	18	audit	audit	NOUN
hassl-3788	347	19	report	report	NOUN
hassl-3788	347	20	lag	lag	VERB
hassl-3788	347	21	.	.	PUNCT
hassl-3788	348	1	our	our	PRON
hassl-3788	348	2	analysis	analysis	NOUN
hassl-3788	348	3	of	of	ADP
hassl-3788	348	4	a	a	DET
hassl-3788	348	5	sample	sample	NOUN
hassl-3788	348	6	of	of	ADP
hassl-3788	348	7	multinational	multinational	ADJ
hassl-3788	348	8	companies	company	NOUN
hassl-3788	348	9	revealed	reveal	VERB
hassl-3788	348	10	a	a	DET
hassl-3788	348	11	significant	significant	ADJ
hassl-3788	348	12	correlation	correlation	NOUN
hassl-3788	348	13	between	between	ADP
hassl-3788	348	14	the	the	DET
hassl-3788	348	15	covid-19	covid-19	PROPN
hassl-3788	348	16	pandemic	pandemic	NOUN
hassl-3788	348	17	and	and	CCONJ
hassl-3788	348	18	arl	arl	PROPN
hassl-3788	348	19	.	.	PUNCT
hassl-3788	349	1	these	these	DET
hassl-3788	349	2	findings	finding	NOUN
hassl-3788	349	3	suggest	suggest	VERB
hassl-3788	349	4	that	that	SCONJ
hassl-3788	349	5	covid-19	covid-19	PROPN
hassl-3788	349	6	negatively	negatively	ADV
hassl-3788	349	7	impacts	impact	VERB
hassl-3788	349	8	the	the	DET
hassl-3788	349	9	promptness	promptness	NOUN
hassl-3788	349	10	of	of	ADP
hassl-3788	349	11	audit	audit	NOUN
hassl-3788	349	12	reports	report	NOUN
hassl-3788	349	13	,	,	PUNCT
hassl-3788	349	14	which	which	PRON
hassl-3788	349	15	aligns	align	VERB
hassl-3788	349	16	with	with	ADP
hassl-3788	349	17	professional	professional	ADJ
hassl-3788	349	18	predictions	prediction	NOUN
hassl-3788	349	19	about	about	ADP
hassl-3788	349	20	its	its	PRON
hassl-3788	349	21	impact	impact	NOUN
hassl-3788	349	22	on	on	ADP
hassl-3788	349	23	the	the	DET
hassl-3788	349	24	quality	quality	NOUN
hassl-3788	349	25	of	of	ADP
hassl-3788	349	26	financial	financial	ADJ
hassl-3788	349	27	reporting	reporting	NOUN
hassl-3788	349	28	and	and	CCONJ
hassl-3788	349	29	auditing	auditing	NOUN
hassl-3788	349	30	.	.	PUNCT
hassl-3788	350	1	in	in	ADP
hassl-3788	350	2	order	order	NOUN
hassl-3788	350	3	to	to	PART
hassl-3788	350	4	substantiate	substantiate	VERB
hassl-3788	350	5	our	our	PRON
hassl-3788	350	6	findings	finding	NOUN
hassl-3788	350	7	,	,	PUNCT
hassl-3788	350	8	we	we	PRON
hassl-3788	350	9	conducted	conduct	VERB
hassl-3788	350	10	additional	additional	ADJ
hassl-3788	350	11	research	research	NOUN
hassl-3788	350	12	to	to	PART
hassl-3788	350	13	examine	examine	VERB
hassl-3788	350	14	the	the	DET
hassl-3788	350	15	impact	impact	NOUN
hassl-3788	350	16	of	of	ADP
hassl-3788	350	17	the	the	DET
hassl-3788	350	18	primary	primary	ADJ
hassl-3788	350	19	measure	measure	NOUN
hassl-3788	350	20	implemented	implement	VERB
hassl-3788	350	21	by	by	ADP
hassl-3788	350	22	governments	government	NOUN
hassl-3788	350	23	,	,	PUNCT
hassl-3788	350	24	namely	namely	ADV
hassl-3788	350	25	the	the	DET
hassl-3788	350	26	lockdown	lockdown	NOUN
hassl-3788	350	27	,	,	PUNCT
hassl-3788	350	28	on	on	ADP
hassl-3788	350	29	mitigating	mitigate	VERB
hassl-3788	350	30	the	the	DET
hassl-3788	350	31	consequences	consequence	NOUN
hassl-3788	350	32	of	of	ADP
hassl-3788	350	33	the	the	DET
hassl-3788	350	34	ongoing	ongoing	ADJ
hassl-3788	350	35	epidemic	epidemic	NOUN
hassl-3788	350	36	.	.	PUNCT
hassl-3788	351	1	the	the	DET
hassl-3788	351	2	utilization	utilization	NOUN
hassl-3788	351	3	of	of	ADP
hassl-3788	351	4	lockdown	lockdown	NOUN
hassl-3788	351	5	measures	measure	NOUN
hassl-3788	351	6	serves	serve	VERB
hassl-3788	351	7	as	as	ADP
hassl-3788	351	8	an	an	DET
hassl-3788	351	9	indicator	indicator	NOUN
hassl-3788	351	10	of	of	ADP
hassl-3788	351	11	the	the	DET
hassl-3788	351	12	abrupt	abrupt	ADJ
hassl-3788	351	13	difficulties	difficulty	NOUN
hassl-3788	351	14	encountered	encounter	VERB
hassl-3788	351	15	by	by	ADP
hassl-3788	351	16	enterprises	enterprise	NOUN
hassl-3788	351	17	and	and	CCONJ
hassl-3788	351	18	auditors	auditor	NOUN
hassl-3788	351	19	in	in	ADP
hassl-3788	351	20	response	response	NOUN
hassl-3788	351	21	to	to	ADP
hassl-3788	351	22	the	the	DET
hassl-3788	351	23	covid-19	covid-19	PROPN
hassl-3788	351	24	epidemic	epidemic	NOUN
hassl-3788	351	25	.	.	PUNCT
hassl-3788	352	1	according	accord	VERB
hassl-3788	352	2	to	to	ADP
hassl-3788	352	3	the	the	DET
hassl-3788	352	4	regression	regression	NOUN
hassl-3788	352	5	analysis	analysis	NOUN
hassl-3788	352	6	,	,	PUNCT
hassl-3788	352	7	companies	company	NOUN
hassl-3788	352	8	operating	operate	VERB
hassl-3788	352	9	in	in	ADP
hassl-3788	352	10	a	a	DET
hassl-3788	352	11	travel	travel	NOUN
hassl-3788	352	12	-	-	PUNCT
hassl-3788	352	13	restricted	restrict	VERB
hassl-3788	352	14	environment	environment	NOUN
hassl-3788	352	15	tend	tend	VERB
hassl-3788	352	16	to	to	PART
hassl-3788	352	17	postpone	postpone	VERB
hassl-3788	352	18	their	their	PRON
hassl-3788	352	19	audited	audit	VERB
hassl-3788	352	20	financial	financial	ADJ
hassl-3788	352	21	reports	report	NOUN
hassl-3788	352	22	by	by	ADP
hassl-3788	352	23	around	around	ADV
hassl-3788	352	24	six	six	NUM
hassl-3788	352	25	days	day	NOUN
hassl-3788	352	26	compared	compare	VERB
hassl-3788	352	27	to	to	ADP
hassl-3788	352	28	companies	company	NOUN
hassl-3788	352	29	that	that	PRON
hassl-3788	352	30	do	do	AUX
hassl-3788	352	31	not	not	PART
hassl-3788	352	32	have	have	VERB
hassl-3788	352	33	any	any	DET
hassl-3788	352	34	travel	travel	NOUN
hassl-3788	352	35	restrictions	restriction	NOUN
hassl-3788	352	36	.	.	PUNCT
hassl-3788	353	1	these	these	DET
hassl-3788	353	2	data	datum	NOUN
hassl-3788	353	3	exhibit	exhibit	VERB
hassl-3788	353	4	resilience	resilience	NOUN
hassl-3788	353	5	against	against	ADP
hassl-3788	353	6	endogeneity	endogeneity	NOUN
hassl-3788	353	7	issues	issue	NOUN
hassl-3788	353	8	when	when	SCONJ
hassl-3788	353	9	employed	employ	VERB
hassl-3788	353	10	with	with	ADP
hassl-3788	353	11	the	the	DET
hassl-3788	353	12	psm	psm	PROPN
hassl-3788	353	13	model	model	NOUN
hassl-3788	353	14	.	.	PUNCT
hassl-3788	354	1	our	our	PRON
hassl-3788	354	2	results	result	NOUN
hassl-3788	354	3	contribute	contribute	VERB
hassl-3788	354	4	to	to	ADP
hassl-3788	354	5	the	the	DET
hassl-3788	354	6	literature	literature	NOUN
hassl-3788	354	7	as	as	SCONJ
hassl-3788	354	8	follows	follow	VERB
hassl-3788	354	9	:	:	PUNCT
hassl-3788	354	10	first	first	ADV
hassl-3788	354	11	,	,	PUNCT
hassl-3788	354	12	it	it	PRON
hassl-3788	354	13	is	be	AUX
hassl-3788	354	14	the	the	DET
hassl-3788	354	15	first	first	ADJ
hassl-3788	354	16	attempt	attempt	NOUN
hassl-3788	354	17	to	to	PART
hassl-3788	354	18	investigate	investigate	VERB
hassl-3788	354	19	the	the	DET
hassl-3788	354	20	impact	impact	NOUN
hassl-3788	354	21	of	of	ADP
hassl-3788	354	22	the	the	DET
hassl-3788	354	23	covid-19	covid-19	PROPN
hassl-3788	354	24	pandemic	pandemic	NOUN
hassl-3788	354	25	on	on	ADP
hassl-3788	354	26	the	the	DET
hassl-3788	354	27	timeliness	timeliness	NOUN
hassl-3788	354	28	of	of	ADP
hassl-3788	354	29	audit	audit	NOUN
hassl-3788	354	30	report	report	NOUN
hassl-3788	354	31	lag	lag	VERB
hassl-3788	354	32	internationally	internationally	ADV
hassl-3788	354	33	.	.	PUNCT
hassl-3788	355	1	second	second	ADJ
hassl-3788	355	2	,	,	PUNCT
hassl-3788	355	3	as	as	SCONJ
hassl-3788	355	4	the	the	DET
hassl-3788	355	5	timeliness	timeliness	NOUN
hassl-3788	355	6	of	of	ADP
hassl-3788	355	7	audit	audit	NOUN
hassl-3788	355	8	reports	report	NOUN
hassl-3788	355	9	is	be	AUX
hassl-3788	355	10	very	very	ADV
hassl-3788	355	11	important	important	ADJ
hassl-3788	355	12	for	for	ADP
hassl-3788	355	13	investors	investor	NOUN
hassl-3788	355	14	and	and	CCONJ
hassl-3788	355	15	regulators	regulator	NOUN
hassl-3788	355	16	in	in	ADP
hassl-3788	355	17	a	a	DET
hassl-3788	355	18	stable	stable	ADJ
hassl-3788	355	19	situation	situation	NOUN
hassl-3788	355	20	,	,	PUNCT
hassl-3788	355	21	it	it	PRON
hassl-3788	355	22	is	be	AUX
hassl-3788	355	23	more	more	ADV
hassl-3788	355	24	important	important	ADJ
hassl-3788	355	25	for	for	ADP
hassl-3788	355	26	them	they	PRON
hassl-3788	355	27	in	in	ADP
hassl-3788	355	28	unexpected	unexpected	ADJ
hassl-3788	355	29	events	event	NOUN
hassl-3788	355	30	,	,	PUNCT
hassl-3788	355	31	such	such	ADJ
hassl-3788	355	32	as	as	ADP
hassl-3788	355	33	the	the	DET
hassl-3788	355	34	covid-19	covid-19	PROPN
hassl-3788	355	35	pandemic	pandemic	NOUN
hassl-3788	355	36	.	.	PUNCT
hassl-3788	356	1	therefore	therefore	ADV
hassl-3788	356	2	,	,	PUNCT
hassl-3788	356	3	our	our	PRON
hassl-3788	356	4	results	result	NOUN
hassl-3788	356	5	are	be	AUX
hassl-3788	356	6	particularly	particularly	ADV
hassl-3788	356	7	informative	informative	ADJ
hassl-3788	356	8	for	for	ADP
hassl-3788	356	9	practitioners	practitioner	NOUN
hassl-3788	356	10	involved	involve	VERB
hassl-3788	356	11	in	in	ADP
hassl-3788	356	12	audit	audit	NOUN
hassl-3788	356	13	standards	standard	NOUN
hassl-3788	356	14	amendments	amendment	NOUN
hassl-3788	356	15	.	.	PUNCT
hassl-3788	357	1	we	we	PRON
hassl-3788	357	2	provide	provide	VERB
hassl-3788	357	3	empirical	empirical	ADJ
hassl-3788	357	4	evidence	evidence	NOUN
hassl-3788	357	5	of	of	ADP
hassl-3788	357	6	the	the	DET
hassl-3788	357	7	effect	effect	NOUN
hassl-3788	357	8	of	of	ADP
hassl-3788	357	9	the	the	DET
hassl-3788	357	10	covid-19	covid-19	PROPN
hassl-3788	357	11	pandemic	pandemic	NOUN
hassl-3788	357	12	on	on	ADP
hassl-3788	357	13	arl	arl	PROPN
hassl-3788	357	14	,	,	PUNCT
hassl-3788	357	15	which	which	PRON
hassl-3788	357	16	could	could	AUX
hassl-3788	357	17	be	be	AUX
hassl-3788	357	18	a	a	DET
hassl-3788	357	19	fundamental	fundamental	ADJ
hassl-3788	357	20	motive	motive	NOUN
hassl-3788	357	21	for	for	ADP
hassl-3788	357	22	regulatory	regulatory	ADJ
hassl-3788	357	23	bodies	body	NOUN
hassl-3788	357	24	to	to	PART
hassl-3788	357	25	adjust	adjust	VERB
hassl-3788	357	26	international	international	ADJ
hassl-3788	357	27	audit	audit	NOUN
hassl-3788	357	28	standards	standard	NOUN
hassl-3788	357	29	.	.	PUNCT
hassl-3788	358	1	however	however	ADV
hassl-3788	358	2	,	,	PUNCT
hassl-3788	358	3	our	our	PRON
hassl-3788	358	4	study	study	NOUN
hassl-3788	358	5	focuses	focus	VERB
hassl-3788	358	6	on	on	ADP
hassl-3788	358	7	international	international	ADJ
hassl-3788	358	8	firms	firm	NOUN
hassl-3788	358	9	,	,	PUNCT
hassl-3788	358	10	so	so	SCONJ
hassl-3788	358	11	the	the	DET
hassl-3788	358	12	findings	finding	NOUN
hassl-3788	358	13	may	may	AUX
hassl-3788	358	14	not	not	PART
hassl-3788	358	15	be	be	AUX
hassl-3788	358	16	applicable	applicable	ADJ
hassl-3788	358	17	to	to	ADP
hassl-3788	358	18	firms	firm	NOUN
hassl-3788	358	19	in	in	ADP
hassl-3788	358	20	specific	specific	ADJ
hassl-3788	358	21	regions	region	NOUN
hassl-3788	358	22	or	or	CCONJ
hassl-3788	358	23	industries	industry	NOUN
hassl-3788	358	24	.	.	PUNCT
hassl-3788	359	1	the	the	DET
hassl-3788	359	2	measurement	measurement	NOUN
hassl-3788	359	3	of	of	ADP
hassl-3788	359	4	lockdown	lockdown	NOUN
hassl-3788	359	5	as	as	ADP
hassl-3788	359	6	a	a	DET
hassl-3788	359	7	proxy	proxy	NOUN
hassl-3788	359	8	for	for	ADP
hassl-3788	359	9	covid-19	covid-19	PROPN
hassl-3788	359	10	,	,	PUNCT
hassl-3788	359	11	reflecting	reflect	VERB
hassl-3788	359	12	the	the	DET
hassl-3788	359	13	challenges	challenge	NOUN
hassl-3788	359	14	faced	face	VERB
hassl-3788	359	15	by	by	ADP
hassl-3788	359	16	auditors	auditor	NOUN
hassl-3788	359	17	during	during	ADP
hassl-3788	359	18	the	the	DET
hassl-3788	359	19	pandemic	pandemic	NOUN
hassl-3788	359	20	,	,	PUNCT
hassl-3788	359	21	assumes	assume	VERB
hassl-3788	359	22	that	that	SCONJ
hassl-3788	359	23	travel	travel	NOUN
hassl-3788	359	24	restrictions	restriction	NOUN
hassl-3788	359	25	accurately	accurately	ADV
hassl-3788	359	26	capture	capture	VERB
hassl-3788	359	27	the	the	DET
hassl-3788	359	28	impact	impact	NOUN
hassl-3788	359	29	of	of	ADP
hassl-3788	359	30	lockdowns	lockdown	NOUN
hassl-3788	359	31	on	on	ADP
hassl-3788	359	32	audit	audit	NOUN
hassl-3788	359	33	report	report	NOUN
hassl-3788	359	34	timeliness	timeliness	NOUN
hassl-3788	359	35	.	.	PUNCT
hassl-3788	360	1	while	while	SCONJ
hassl-3788	360	2	lockdowns	lockdown	NOUN
hassl-3788	360	3	may	may	AUX
hassl-3788	360	4	vary	vary	VERB
hassl-3788	360	5	in	in	ADP
hassl-3788	360	6	intensity	intensity	NOUN
hassl-3788	360	7	and	and	CCONJ
hassl-3788	360	8	duration	duration	NOUN
hassl-3788	360	9	across	across	ADP
hassl-3788	360	10	regions	region	NOUN
hassl-3788	360	11	.	.	PUNCT
hassl-3788	361	1	however	however	ADV
hassl-3788	361	2	,	,	PUNCT
hassl-3788	361	3	we	we	PRON
hassl-3788	361	4	recommend	recommend	VERB
hassl-3788	361	5	researchers	researcher	NOUN
hassl-3788	361	6	focus	focus	VERB
hassl-3788	361	7	on	on	ADP
hassl-3788	361	8	these	these	DET
hassl-3788	361	9	regions	region	NOUN
hassl-3788	361	10	that	that	PRON
hassl-3788	361	11	have	have	VERB
hassl-3788	361	12	intensive	intensive	ADJ
hassl-3788	361	13	lockdowns	lockdown	NOUN
hassl-3788	361	14	rather	rather	ADV
hassl-3788	361	15	than	than	ADP
hassl-3788	361	16	those	those	PRON
hassl-3788	361	17	that	that	PRON
hassl-3788	361	18	do	do	VERB
hassl-3788	361	19	not	not	PART
hassl-3788	361	20	.	.	PUNCT
hassl-3788	362	1	further	far	ADV
hassl-3788	362	2	,	,	PUNCT
hassl-3788	362	3	research	research	NOUN
hassl-3788	362	4	may	may	AUX
hassl-3788	362	5	consider	consider	VERB
hassl-3788	362	6	specific	specific	ADJ
hassl-3788	362	7	industries	industry	NOUN
hassl-3788	362	8	,	,	PUNCT
hassl-3788	362	9	such	such	ADJ
hassl-3788	362	10	as	as	ADP
hassl-3788	362	11	the	the	DET
hassl-3788	362	12	hospitality	hospitality	NOUN
hassl-3788	362	13	and	and	CCONJ
hassl-3788	362	14	entertainment	entertainment	NOUN
hassl-3788	362	15	industries	industry	NOUN
hassl-3788	362	16	,	,	PUNCT
hassl-3788	362	17	to	to	PART
hassl-3788	362	18	check	check	VERB
hassl-3788	362	19	the	the	DET
hassl-3788	362	20	impact	impact	NOUN
hassl-3788	362	21	of	of	ADP
hassl-3788	362	22	the	the	DET
hassl-3788	362	23	pandemic	pandemic	NOUN
hassl-3788	362	24	on	on	ADP
hassl-3788	362	25	the	the	DET
hassl-3788	362	26	timeliness	timeliness	NOUN
hassl-3788	362	27	of	of	ADP
hassl-3788	362	28	financial	financial	ADJ
hassl-3788	362	29	reports	report	NOUN
hassl-3788	362	30	.	.	PUNCT
hassl-3788	363	1	humanities	humanity	NOUN
hassl-3788	363	2	and	and	CCONJ
hassl-3788	363	3	social	social	ADJ
hassl-3788	363	4	sciences	science	NOUN
hassl-3788	363	5	letters	letter	NOUN
hassl-3788	363	6	,	,	PUNCT
hassl-3788	363	7	2024	2024	NUM
hassl-3788	363	8	,	,	PUNCT
hassl-3788	363	9	12(3	12(3	NUM
hassl-3788	363	10	):	):	PUNCT
hassl-3788	363	11	443	443	NUM
hassl-3788	363	12	-	-	SYM
hassl-3788	363	13	460	460	NUM
hassl-3788	363	14	457	457	NUM
hassl-3788	363	15	©	©	ADP
hassl-3788	363	16	2024	2024	NUM
hassl-3788	363	17	conscientia	conscientia	PROPN
hassl-3788	363	18	beam	beam	PROPN
hassl-3788	363	19	.	.	PUNCT
hassl-3788	364	1	all	all	DET
hassl-3788	364	2	rights	right	NOUN
hassl-3788	364	3	reserved	reserve	VERB
hassl-3788	364	4	.	.	PUNCT
hassl-3788	365	1	funding	funding	NOUN
hassl-3788	365	2	:	:	PUNCT
hassl-3788	365	3	this	this	DET
hassl-3788	365	4	research	research	NOUN
hassl-3788	365	5	is	be	AUX
hassl-3788	365	6	supported	support	VERB
hassl-3788	365	7	by	by	ADP
hassl-3788	365	8	the	the	DET
hassl-3788	365	9	deanship	deanship	NOUN
hassl-3788	365	10	of	of	ADP
hassl-3788	365	11	scientific	scientific	ADJ
hassl-3788	365	12	research	research	NOUN
hassl-3788	365	13	at	at	ADP
hassl-3788	365	14	king	king	PROPN
hassl-3788	365	15	khalid	khalid	PROPN
hassl-3788	365	16	university	university	PROPN
hassl-3788	365	17	through	through	ADP
hassl-3788	365	18	a	a	DET
hassl-3788	365	19	large	large	ADJ
hassl-3788	365	20	-	-	PUNCT
hassl-3788	365	21	group	group	NOUN
hassl-3788	365	22	research	research	NOUN
hassl-3788	365	23	project	project	NOUN
hassl-3788	365	24	(	(	PUNCT
hassl-3788	365	25	grant	grant	NOUN
hassl-3788	365	26	number	number	NOUN
hassl-3788	365	27	:	:	PUNCT
hassl-3788	365	28	rgp.2/319/44	rgp.2/319/44	NOUN
hassl-3788	365	29	)	)	PUNCT
hassl-3788	365	30	.	.	PUNCT
hassl-3788	366	1	institutional	institutional	ADJ
hassl-3788	366	2	review	review	PROPN
hassl-3788	366	3	board	board	NOUN
hassl-3788	366	4	statement	statement	NOUN
hassl-3788	366	5	:	:	PUNCT
hassl-3788	366	6	not	not	PART
hassl-3788	366	7	applicable	applicable	ADJ
hassl-3788	366	8	.	.	PUNCT
hassl-3788	367	1	transparency	transparency	NOUN
hassl-3788	367	2	:	:	PUNCT
hassl-3788	367	3	the	the	DET
hassl-3788	367	4	authors	author	NOUN
hassl-3788	367	5	state	state	VERB
hassl-3788	367	6	that	that	SCONJ
hassl-3788	367	7	the	the	DET
hassl-3788	367	8	manuscript	manuscript	NOUN
hassl-3788	367	9	is	be	AUX
hassl-3788	367	10	honest	honest	ADJ
hassl-3788	367	11	,	,	PUNCT
hassl-3788	367	12	truthful	truthful	ADJ
hassl-3788	367	13	,	,	PUNCT
hassl-3788	367	14	and	and	CCONJ
hassl-3788	367	15	transparent	transparent	ADJ
hassl-3788	367	16	,	,	PUNCT
hassl-3788	367	17	that	that	SCONJ
hassl-3788	367	18	no	no	DET
hassl-3788	367	19	key	key	ADJ
hassl-3788	367	20	aspects	aspect	NOUN
hassl-3788	367	21	of	of	ADP
hassl-3788	367	22	the	the	DET
hassl-3788	367	23	investigation	investigation	NOUN
hassl-3788	367	24	have	have	AUX
hassl-3788	367	25	been	be	AUX
hassl-3788	367	26	omitted	omit	VERB
hassl-3788	367	27	,	,	PUNCT
hassl-3788	367	28	and	and	CCONJ
hassl-3788	367	29	that	that	SCONJ
hassl-3788	367	30	any	any	DET
hassl-3788	367	31	differences	difference	NOUN
hassl-3788	367	32	from	from	ADP
hassl-3788	367	33	the	the	DET
hassl-3788	367	34	study	study	NOUN
hassl-3788	367	35	as	as	SCONJ
hassl-3788	367	36	planned	plan	VERB
hassl-3788	367	37	have	have	AUX
hassl-3788	367	38	been	be	AUX
hassl-3788	367	39	clarified	clarify	VERB
hassl-3788	367	40	.	.	PUNCT
hassl-3788	368	1	this	this	DET
hassl-3788	368	2	study	study	NOUN
hassl-3788	368	3	followed	follow	VERB
hassl-3788	368	4	all	all	PRON
hassl-3788	368	5	writing	write	VERB
hassl-3788	368	6	ethics	ethic	NOUN
hassl-3788	368	7	.	.	PUNCT
hassl-3788	369	1	competing	compete	VERB
hassl-3788	369	2	interests	interest	NOUN
hassl-3788	369	3	:	:	PUNCT
hassl-3788	369	4	the	the	DET
hassl-3788	369	5	authors	author	NOUN
hassl-3788	369	6	declare	declare	VERB
hassl-3788	369	7	that	that	SCONJ
hassl-3788	369	8	they	they	PRON
hassl-3788	369	9	have	have	VERB
hassl-3788	369	10	no	no	DET
hassl-3788	369	11	competing	compete	VERB
hassl-3788	369	12	interests	interest	NOUN
hassl-3788	369	13	.	.	PUNCT
hassl-3788	370	1	authors	author	NOUN
hassl-3788	370	2	’	'	PUNCT
hassl-3788	370	3	contributions	contribution	NOUN
hassl-3788	370	4	:	:	PUNCT
hassl-3788	370	5	conceptualization	conceptualization	NOUN
hassl-3788	370	6	,	,	PUNCT
hassl-3788	370	7	methodology	methodology	NOUN
hassl-3788	370	8	,	,	PUNCT
hassl-3788	370	9	investigation	investigation	NOUN
hassl-3788	370	10	,	,	PUNCT
hassl-3788	370	11	r.a	r.a	PROPN
hassl-3788	370	12	and	and	CCONJ
hassl-3788	370	13	a.a	a.a	PROPN
hassl-3788	370	14	.	.	PROPN
hassl-3788	370	15	;	;	PUNCT
hassl-3788	370	16	software	software	NOUN
hassl-3788	370	17	,	,	PUNCT
hassl-3788	370	18	data	data	NOUN
hassl-3788	370	19	curation	curation	NOUN
hassl-3788	370	20	,	,	PUNCT
hassl-3788	370	21	writing	writing	NOUN
hassl-3788	370	22	—	—	PUNCT
hassl-3788	370	23	original	original	ADJ
hassl-3788	370	24	draft	draft	NOUN
hassl-3788	370	25	preparation	preparation	NOUN
hassl-3788	370	26	,	,	PUNCT
hassl-3788	370	27	r.a	r.a	PROPN
hassl-3788	370	28	.	.	PROPN
hassl-3788	370	29	;	;	PUNCT
hassl-3788	370	30	validation	validation	NOUN
hassl-3788	370	31	,	,	PUNCT
hassl-3788	370	32	formal	formal	ADJ
hassl-3788	370	33	analysis	analysis	NOUN
hassl-3788	370	34	,	,	PUNCT
hassl-3788	370	35	supervision	supervision	NOUN
hassl-3788	370	36	and	and	CCONJ
hassl-3788	370	37	project	project	NOUN
hassl-3788	370	38	administration	administration	NOUN
hassl-3788	370	39	,	,	PUNCT
hassl-3788	370	40	e.m.a	e.m.a	NOUN
hassl-3788	370	41	.	.	PROPN
hassl-3788	370	42	;	;	PUNCT
hassl-3788	370	43	resources	resource	NOUN
hassl-3788	370	44	,	,	PUNCT
hassl-3788	370	45	r.a	r.a	PROPN
hassl-3788	370	46	.	.	PROPN
hassl-3788	370	47	,	,	PUNCT
hassl-3788	370	48	a.a	a.a	PROPN
hassl-3788	370	49	.	.	PROPN
hassl-3788	370	50	j.a	j.a	PROPN
hassl-3788	370	51	and	and	CCONJ
hassl-3788	370	52	a.o	a.o	PROPN
hassl-3788	370	53	.	.	PROPN
hassl-3788	370	54	;	;	PUNCT
hassl-3788	370	55	writing	writing	NOUN
hassl-3788	370	56	—	—	PUNCT
hassl-3788	370	57	review	review	NOUN
hassl-3788	370	58	and	and	CCONJ
hassl-3788	370	59	editing	editing	NOUN
hassl-3788	370	60	,	,	PUNCT
hassl-3788	370	61	r.a	r.a	PROPN
hassl-3788	370	62	.	.	PROPN
hassl-3788	370	63	,	,	PUNCT
hassl-3788	370	64	a.a	a.a	PROPN
hassl-3788	370	65	.	.	PROPN
hassl-3788	370	66	,	,	PUNCT
hassl-3788	370	67	e.m.a	e.m.a	NOUN
hassl-3788	370	68	.	.	PROPN
hassl-3788	370	69	,	,	PUNCT
hassl-3788	370	70	j.a	j.a	PROPN
hassl-3788	370	71	and	and	CCONJ
hassl-3788	370	72	a.o	a.o	PROPN
hassl-3788	370	73	.	.	PROPN
hassl-3788	370	74	;	;	PUNCT
hassl-3788	370	75	visualization	visualization	NOUN
hassl-3788	370	76	,	,	PUNCT
hassl-3788	370	77	e.m.a	e.m.a	NOUN
hassl-3788	370	78	.	.	PUNCT
hassl-3788	370	79	and	and	CCONJ
hassl-3788	370	80	a.a	a.a	PROPN
hassl-3788	370	81	.	.	PROPN
hassl-3788	370	82	;	;	PUNCT
hassl-3788	370	83	funding	funding	NOUN
hassl-3788	370	84	acquisition	acquisition	NOUN
hassl-3788	370	85	,	,	PUNCT
hassl-3788	370	86	a.a	a.a	PROPN
hassl-3788	370	87	.	.	PROPN
hassl-3788	370	88	,	,	PUNCT
hassl-3788	370	89	e.m.a	e.m.a	NOUN
hassl-3788	370	90	and	and	CCONJ
hassl-3788	370	91	a.o	a.o	PROPN
hassl-3788	370	92	.	.	PROPN
hassl-3788	370	93	all	all	DET
hassl-3788	370	94	authors	author	NOUN
hassl-3788	370	95	have	have	AUX
hassl-3788	370	96	read	read	VERB
hassl-3788	370	97	and	and	CCONJ
hassl-3788	370	98	agreed	agree	VERB
hassl-3788	370	99	to	to	ADP
hassl-3788	370	100	the	the	DET
hassl-3788	370	101	published	publish	VERB
hassl-3788	370	102	version	version	NOUN
hassl-3788	370	103	of	of	ADP
hassl-3788	370	104	the	the	DET
hassl-3788	370	105	manuscript	manuscript	NOUN
hassl-3788	370	106	.	.	PUNCT
hassl-3788	371	1	references	reference	NOUN
hassl-3788	371	2	abdelsalam	abdelsalam	PROPN
hassl-3788	371	3	,	,	PUNCT
hassl-3788	371	4	o.	o.	PROPN
hassl-3788	371	5	h.	h.	PROPN
hassl-3788	371	6	,	,	PUNCT
hassl-3788	371	7	&	&	CCONJ
hassl-3788	371	8	street	street	PROPN
hassl-3788	371	9	,	,	PUNCT
hassl-3788	371	10	d.	d.	PROPN
hassl-3788	371	11	l.	l.	PROPN
hassl-3788	371	12	(	(	PUNCT
hassl-3788	371	13	2007	2007	NUM
hassl-3788	371	14	)	)	PUNCT
hassl-3788	371	15	.	.	PUNCT
hassl-3788	372	1	corporate	corporate	ADJ
hassl-3788	372	2	governance	governance	NOUN
hassl-3788	372	3	and	and	CCONJ
hassl-3788	372	4	the	the	DET
hassl-3788	372	5	timeliness	timeliness	NOUN
hassl-3788	372	6	of	of	ADP
hassl-3788	372	7	corporate	corporate	ADJ
hassl-3788	372	8	internet	internet	NOUN
hassl-3788	372	9	reporting	reporting	NOUN
hassl-3788	372	10	by	by	ADP
hassl-3788	372	11	uk	uk	PROPN
hassl-3788	372	12	listed	list	VERB
hassl-3788	372	13	companies	company	NOUN
hassl-3788	372	14	.	.	PUNCT
hassl-3788	373	1	journal	journal	PROPN
hassl-3788	373	2	of	of	ADP
hassl-3788	373	3	international	international	ADJ
hassl-3788	373	4	accounting	accounting	NOUN
hassl-3788	373	5	,	,	PUNCT
hassl-3788	373	6	auditing	auditing	NOUN
hassl-3788	373	7	and	and	CCONJ
hassl-3788	373	8	taxation	taxation	NOUN
hassl-3788	373	9	,	,	PUNCT
hassl-3788	373	10	16(2	16(2	NUM
hassl-3788	373	11	)	)	PUNCT
hassl-3788	373	12	,	,	PUNCT
hassl-3788	373	13	111	111	NUM
hassl-3788	373	14	-	-	SYM
hassl-3788	373	15	130	130	NUM
hassl-3788	373	16	.	.	PUNCT
hassl-3788	374	1	https://doi.org/10.1016/j.intaccaudtax.2007.06.001	https://doi.org/10.1016/j.intaccaudtax.2007.06.001	VERB
hassl-3788	374	2	abdillah	abdillah	PROPN
hassl-3788	374	3	,	,	PUNCT
hassl-3788	374	4	m.	m.	PROPN
hassl-3788	374	5	r.	r.	PROPN
hassl-3788	374	6	,	,	PUNCT
hassl-3788	374	7	mardijuwono	mardijuwono	PROPN
hassl-3788	374	8	,	,	PUNCT
hassl-3788	374	9	a.	a.	PROPN
hassl-3788	374	10	w.	w.	PROPN
hassl-3788	374	11	,	,	PUNCT
hassl-3788	374	12	&	&	CCONJ
hassl-3788	374	13	habiburrochman	habiburrochman	PROPN
hassl-3788	374	14	,	,	PUNCT
hassl-3788	374	15	h.	h.	PROPN
hassl-3788	374	16	(	(	PUNCT
hassl-3788	374	17	2019	2019	NUM
hassl-3788	374	18	)	)	PUNCT
hassl-3788	374	19	.	.	PUNCT
hassl-3788	375	1	the	the	DET
hassl-3788	375	2	effect	effect	NOUN
hassl-3788	375	3	of	of	ADP
hassl-3788	375	4	company	company	NOUN
hassl-3788	375	5	characteristics	characteristic	NOUN
hassl-3788	375	6	and	and	CCONJ
hassl-3788	375	7	auditor	auditor	NOUN
hassl-3788	375	8	characteristics	characteristic	NOUN
hassl-3788	375	9	to	to	AUX
hassl-3788	375	10	audit	audit	NOUN
hassl-3788	375	11	report	report	NOUN
hassl-3788	375	12	lag	lag	NOUN
hassl-3788	375	13	.	.	PUNCT
hassl-3788	376	1	asian	asian	ADJ
hassl-3788	376	2	journal	journal	PROPN
hassl-3788	376	3	of	of	ADP
hassl-3788	376	4	accounting	accounting	NOUN
hassl-3788	376	5	research	research	NOUN
hassl-3788	376	6	,	,	PUNCT
hassl-3788	376	7	4(1	4(1	NOUN
hassl-3788	376	8	)	)	PUNCT
hassl-3788	376	9	,	,	PUNCT
hassl-3788	376	10	129	129	NUM
hassl-3788	376	11	-	-	SYM
hassl-3788	376	12	144	144	NUM
hassl-3788	376	13	.	.	PUNCT
hassl-3788	377	1	https://doi.org/10.1108/ajar-052019-0042	https://doi.org/10.1108/ajar-052019-0042	PROPN
hassl-3788	377	2	agre	agre	PROPN
hassl-3788	377	3	,	,	PUNCT
hassl-3788	377	4	r.	r.	PROPN
hassl-3788	377	5	a.	a.	PROPN
hassl-3788	377	6	,	,	PUNCT
hassl-3788	377	7	&	&	CCONJ
hassl-3788	377	8	febrianto	febrianto	PROPN
hassl-3788	377	9	,	,	PUNCT
hassl-3788	377	10	r.	r.	PROPN
hassl-3788	377	11	(	(	PUNCT
hassl-3788	377	12	2023	2023	NUM
hassl-3788	377	13	)	)	PUNCT
hassl-3788	377	14	.	.	PUNCT
hassl-3788	378	1	determinants	determinant	NOUN
hassl-3788	378	2	of	of	ADP
hassl-3788	378	3	audit	audit	NOUN
hassl-3788	378	4	report	report	NOUN
hassl-3788	378	5	lags	lag	NOUN
hassl-3788	378	6	of	of	ADP
hassl-3788	378	7	public	public	ADJ
hassl-3788	378	8	companies	company	NOUN
hassl-3788	378	9	in	in	ADP
hassl-3788	378	10	indonesia	indonesia	PROPN
hassl-3788	378	11	.	.	PUNCT
hassl-3788	379	1	international	international	PROPN
hassl-3788	379	2	journal	journal	PROPN
hassl-3788	379	3	of	of	ADP
hassl-3788	379	4	economics	economic	NOUN
hassl-3788	379	5	and	and	CCONJ
hassl-3788	379	6	business	business	NOUN
hassl-3788	379	7	issues	issue	NOUN
hassl-3788	379	8	,	,	PUNCT
hassl-3788	379	9	2(2	2(2	NUM
hassl-3788	379	10	)	)	PUNCT
hassl-3788	379	11	,	,	PUNCT
hassl-3788	379	12	55	55	NUM
hassl-3788	379	13	-	-	SYM
hassl-3788	379	14	64	64	NUM
hassl-3788	379	15	.	.	PUNCT
hassl-3788	380	1	albitar	albitar	PROPN
hassl-3788	380	2	,	,	PUNCT
hassl-3788	380	3	k.	k.	PROPN
hassl-3788	380	4	,	,	PUNCT
hassl-3788	380	5	gerged	gerge	VERB
hassl-3788	380	6	,	,	PUNCT
hassl-3788	380	7	a.	a.	NOUN
hassl-3788	380	8	m.	m.	NOUN
hassl-3788	380	9	,	,	PUNCT
hassl-3788	380	10	kikhia	kikhia	PROPN
hassl-3788	380	11	,	,	PUNCT
hassl-3788	380	12	h.	h.	PROPN
hassl-3788	380	13	,	,	PUNCT
hassl-3788	380	14	&	&	CCONJ
hassl-3788	380	15	hussainey	hussainey	PROPN
hassl-3788	380	16	,	,	PUNCT
hassl-3788	380	17	k.	k.	PROPN
hassl-3788	380	18	(	(	PUNCT
hassl-3788	380	19	2020	2020	NUM
hassl-3788	380	20	)	)	PUNCT
hassl-3788	380	21	.	.	PUNCT
hassl-3788	381	1	auditing	audit	VERB
hassl-3788	381	2	in	in	ADP
hassl-3788	381	3	times	time	NOUN
hassl-3788	381	4	of	of	ADP
hassl-3788	381	5	social	social	ADJ
hassl-3788	381	6	distancing	distancing	NOUN
hassl-3788	381	7	:	:	PUNCT
hassl-3788	381	8	the	the	DET
hassl-3788	381	9	effect	effect	NOUN
hassl-3788	381	10	of	of	ADP
hassl-3788	381	11	covid-19	covid-19	PROPN
hassl-3788	381	12	on	on	ADP
hassl-3788	381	13	auditing	audit	VERB
hassl-3788	381	14	quality	quality	NOUN
hassl-3788	381	15	.	.	PUNCT
hassl-3788	382	1	international	international	ADJ
hassl-3788	382	2	journal	journal	PROPN
hassl-3788	382	3	of	of	ADP
hassl-3788	382	4	accounting	accounting	PROPN
hassl-3788	382	5	&	&	CCONJ
hassl-3788	382	6	information	information	PROPN
hassl-3788	382	7	management	management	NOUN
hassl-3788	382	8	,	,	PUNCT
hassl-3788	382	9	29(1	29(1	NUM
hassl-3788	382	10	)	)	PUNCT
hassl-3788	382	11	,	,	PUNCT
hassl-3788	382	12	169	169	NUM
hassl-3788	382	13	-	-	SYM
hassl-3788	382	14	178	178	NUM
hassl-3788	382	15	.	.	PUNCT
hassl-3788	383	1	https://doi.org/10.1108/ijaim-08-2020-0128	https://doi.org/10.1108/ijaim-08-2020-0128	PROPN
hassl-3788	383	2	albulescu	albulescu	PROPN
hassl-3788	383	3	,	,	PUNCT
hassl-3788	383	4	c.	c.	PROPN
hassl-3788	383	5	t.	t.	PROPN
hassl-3788	383	6	(	(	PUNCT
hassl-3788	383	7	2021	2021	NUM
hassl-3788	383	8	)	)	PUNCT
hassl-3788	383	9	.	.	PUNCT
hassl-3788	384	1	covid-19	covid-19	PROPN
hassl-3788	384	2	and	and	CCONJ
hassl-3788	384	3	the	the	DET
hassl-3788	384	4	united	united	PROPN
hassl-3788	384	5	states	states	PROPN
hassl-3788	384	6	financial	financial	ADJ
hassl-3788	384	7	markets	market	NOUN
hassl-3788	384	8	’	'	PUNCT
hassl-3788	384	9	volatility	volatility	NOUN
hassl-3788	384	10	.	.	PUNCT
hassl-3788	385	1	finance	finance	NOUN
hassl-3788	385	2	research	research	NOUN
hassl-3788	385	3	letters	letter	NOUN
hassl-3788	385	4	,	,	PUNCT
hassl-3788	385	5	38	38	NUM
hassl-3788	385	6	,	,	PUNCT
hassl-3788	385	7	101699	101699	NUM
hassl-3788	385	8	.	.	PUNCT
hassl-3788	386	1	https://doi.org/10.1016/j.frl.2020.101699	https://doi.org/10.1016/j.frl.2020.101699	PROPN
hassl-3788	386	2	alkebsee	alkebsee	PROPN
hassl-3788	386	3	,	,	PUNCT
hassl-3788	386	4	r.	r.	PROPN
hassl-3788	386	5	h.	h.	PROPN
hassl-3788	386	6	,	,	PUNCT
hassl-3788	386	7	azibi	azibi	PROPN
hassl-3788	386	8	,	,	PUNCT
hassl-3788	386	9	j.	j.	PROPN
hassl-3788	386	10	,	,	PUNCT
hassl-3788	386	11	koutoupis	koutoupis	PROPN
hassl-3788	386	12	,	,	PUNCT
hassl-3788	386	13	a.	a.	NOUN
hassl-3788	386	14	,	,	PUNCT
hassl-3788	386	15	&	&	CCONJ
hassl-3788	386	16	dimitriou	dimitriou	PROPN
hassl-3788	386	17	,	,	PUNCT
hassl-3788	386	18	t.	t.	PROPN
hassl-3788	386	19	(	(	PUNCT
hassl-3788	386	20	2023	2023	NUM
hassl-3788	386	21	)	)	PUNCT
hassl-3788	386	22	.	.	PUNCT
hassl-3788	387	1	assessing	assess	VERB
hassl-3788	387	2	the	the	DET
hassl-3788	387	3	impact	impact	NOUN
hassl-3788	387	4	of	of	ADP
hassl-3788	387	5	the	the	DET
hassl-3788	387	6	covid-19	covid-19	PROPN
hassl-3788	387	7	pandemic	pandemic	NOUN
hassl-3788	387	8	on	on	ADP
hassl-3788	387	9	audit	audit	NOUN
hassl-3788	387	10	fees	fee	NOUN
hassl-3788	387	11	:	:	PUNCT
hassl-3788	387	12	an	an	DET
hassl-3788	387	13	international	international	ADJ
hassl-3788	387	14	evidence	evidence	NOUN
hassl-3788	387	15	.	.	PUNCT
hassl-3788	388	1	journal	journal	NOUN
hassl-3788	388	2	of	of	ADP
hassl-3788	388	3	financial	financial	ADJ
hassl-3788	388	4	reporting	reporting	NOUN
hassl-3788	388	5	and	and	CCONJ
hassl-3788	388	6	accounting	accounting	NOUN
hassl-3788	388	7	.	.	PUNCT
hassl-3788	389	1	https://doi.org/10.1108/jfra-05-2022-0169	https://doi.org/10.1108/jfra-05-2022-0169	PROPN
hassl-3788	389	2	armstrong	armstrong	PROPN
hassl-3788	389	3	,	,	PUNCT
hassl-3788	389	4	c.	c.	PROPN
hassl-3788	389	5	s.	s.	PROPN
hassl-3788	389	6	,	,	PUNCT
hassl-3788	389	7	jagolinzer	jagolinzer	PROPN
hassl-3788	389	8	,	,	PUNCT
hassl-3788	389	9	a.	a.	PROPN
hassl-3788	389	10	d.	d.	PROPN
hassl-3788	389	11	,	,	PUNCT
hassl-3788	389	12	&	&	CCONJ
hassl-3788	389	13	larcker	larcker	PROPN
hassl-3788	389	14	,	,	PUNCT
hassl-3788	389	15	d.	d.	PROPN
hassl-3788	389	16	f.	f.	PROPN
hassl-3788	389	17	(	(	PUNCT
hassl-3788	389	18	2010	2010	NUM
hassl-3788	389	19	)	)	PUNCT
hassl-3788	389	20	.	.	PUNCT
hassl-3788	390	1	chief	chief	ADJ
hassl-3788	390	2	executive	executive	ADJ
hassl-3788	390	3	officer	officer	NOUN
hassl-3788	390	4	equity	equity	NOUN
hassl-3788	390	5	incentives	incentive	NOUN
hassl-3788	390	6	and	and	CCONJ
hassl-3788	390	7	accounting	accounting	NOUN
hassl-3788	390	8	irregularities	irregularity	NOUN
hassl-3788	390	9	.	.	PUNCT
hassl-3788	391	1	journal	journal	NOUN
hassl-3788	391	2	of	of	ADP
hassl-3788	391	3	accounting	accounting	NOUN
hassl-3788	391	4	research	research	NOUN
hassl-3788	391	5	,	,	PUNCT
hassl-3788	391	6	48(2	48(2	NUM
hassl-3788	391	7	)	)	PUNCT
hassl-3788	391	8	,	,	PUNCT
hassl-3788	391	9	225	225	NUM
hassl-3788	391	10	-	-	SYM
hassl-3788	391	11	271	271	NUM
hassl-3788	391	12	.	.	PUNCT
hassl-3788	392	1	https://doi.org/10.1111/j.1475-679x.2009.00361.x	https://doi.org/10.1111/j.1475-679x.2009.00361.x	NOUN
hassl-3788	392	2	ashraf	ashraf	PROPN
hassl-3788	392	3	,	,	PUNCT
hassl-3788	392	4	b.	b.	PROPN
hassl-3788	392	5	n.	n.	PROPN
hassl-3788	392	6	(	(	PUNCT
hassl-3788	392	7	2020	2020	NUM
hassl-3788	392	8	)	)	PUNCT
hassl-3788	392	9	.	.	PUNCT
hassl-3788	393	1	stock	stock	NOUN
hassl-3788	393	2	markets	market	NOUN
hassl-3788	393	3	’	'	PUNCT
hassl-3788	393	4	reaction	reaction	NOUN
hassl-3788	393	5	to	to	ADP
hassl-3788	393	6	covid-19	covid-19	PROPN
hassl-3788	393	7	:	:	PUNCT
hassl-3788	393	8	cases	case	NOUN
hassl-3788	393	9	or	or	CCONJ
hassl-3788	393	10	fatalities	fatality	NOUN
hassl-3788	393	11	?	?	PUNCT
hassl-3788	394	1	research	research	NOUN
hassl-3788	394	2	in	in	ADP
hassl-3788	394	3	international	international	ADJ
hassl-3788	394	4	business	business	NOUN
hassl-3788	394	5	and	and	CCONJ
hassl-3788	394	6	finance	finance	NOUN
hassl-3788	394	7	,	,	PUNCT
hassl-3788	394	8	54	54	NUM
hassl-3788	394	9	,	,	PUNCT
hassl-3788	394	10	101249	101249	NUM
hassl-3788	394	11	.	.	PUNCT
hassl-3788	395	1	https://doi.org/10.1016/j.ribaf.2020.101249	https://doi.org/10.1016/j.ribaf.2020.101249	PROPN
hassl-3788	395	2	ashton	ashton	PROPN
hassl-3788	395	3	,	,	PUNCT
hassl-3788	395	4	r.	r.	PROPN
hassl-3788	395	5	,	,	PUNCT
hassl-3788	395	6	willingham	willingham	PROPN
hassl-3788	395	7	,	,	PUNCT
hassl-3788	395	8	j.	j.	PROPN
hassl-3788	395	9	,	,	PUNCT
hassl-3788	395	10	&	&	CCONJ
hassl-3788	395	11	elliott	elliott	PROPN
hassl-3788	395	12	,	,	PUNCT
hassl-3788	395	13	r.	r.	PROPN
hassl-3788	395	14	(	(	PUNCT
hassl-3788	395	15	1987	1987	NUM
hassl-3788	395	16	)	)	PUNCT
hassl-3788	395	17	.	.	PUNCT
hassl-3788	396	1	an	an	DET
hassl-3788	396	2	empirical	empirical	ADJ
hassl-3788	396	3	analysis	analysis	NOUN
hassl-3788	396	4	of	of	ADP
hassl-3788	396	5	audit	audit	NOUN
hassl-3788	396	6	delay	delay	NOUN
hassl-3788	396	7	.	.	PUNCT
hassl-3788	397	1	journal	journal	NOUN
hassl-3788	397	2	of	of	ADP
hassl-3788	397	3	accounting	accounting	NOUN
hassl-3788	397	4	research	research	NOUN
hassl-3788	397	5	,	,	PUNCT
hassl-3788	397	6	25	25	NUM
hassl-3788	397	7	,	,	PUNCT
hassl-3788	397	8	275	275	NUM
hassl-3788	397	9	-	-	SYM
hassl-3788	397	10	292	292	NUM
hassl-3788	397	11	.	.	PUNCT
hassl-3788	398	1	https://doi.org/10.2307/2491018	https://doi.org/10.2307/2491018	NOUN
hassl-3788	398	2	ashton	ashton	PROPN
hassl-3788	398	3	,	,	PUNCT
hassl-3788	398	4	r.	r.	PROPN
hassl-3788	398	5	h.	h.	PROPN
hassl-3788	398	6	,	,	PUNCT
hassl-3788	398	7	graul	graul	NOUN
hassl-3788	398	8	,	,	PUNCT
hassl-3788	398	9	p.	p.	PROPN
hassl-3788	398	10	r.	r.	PROPN
hassl-3788	398	11	,	,	PUNCT
hassl-3788	398	12	&	&	CCONJ
hassl-3788	398	13	newton	newton	PROPN
hassl-3788	398	14	,	,	PUNCT
hassl-3788	398	15	j.	j.	PROPN
hassl-3788	398	16	d.	d.	PROPN
hassl-3788	398	17	(	(	PUNCT
hassl-3788	398	18	1989	1989	NUM
hassl-3788	398	19	)	)	PUNCT
hassl-3788	398	20	.	.	PUNCT
hassl-3788	399	1	audit	audit	NOUN
hassl-3788	399	2	delay	delay	NOUN
hassl-3788	399	3	and	and	CCONJ
hassl-3788	399	4	the	the	DET
hassl-3788	399	5	timeliness	timeliness	NOUN
hassl-3788	399	6	of	of	ADP
hassl-3788	399	7	corporate	corporate	ADJ
hassl-3788	399	8	reporting	reporting	NOUN
hassl-3788	399	9	.	.	PUNCT
hassl-3788	400	1	contemporary	contemporary	ADJ
hassl-3788	400	2	accounting	accounting	NOUN
hassl-3788	400	3	research	research	NOUN
hassl-3788	400	4	,	,	PUNCT
hassl-3788	400	5	5(2	5(2	NUM
hassl-3788	400	6	)	)	PUNCT
hassl-3788	400	7	,	,	PUNCT
hassl-3788	400	8	657	657	NUM
hassl-3788	400	9	-	-	SYM
hassl-3788	400	10	673	673	NUM
hassl-3788	400	11	.	.	PUNCT
hassl-3788	401	1	https://doi.org/10.1111/j.1911-3846.1989.tb00732.x	https://doi.org/10.1111/j.1911-3846.1989.tb00732.x	PROPN
hassl-3788	401	2	audit	audit	NOUN
hassl-3788	401	3	analytics	analytic	NOUN
hassl-3788	401	4	staff	staff	NOUN
hassl-3788	401	5	.	.	PUNCT
hassl-3788	402	1	(	(	PUNCT
hassl-3788	402	2	2020	2020	NUM
hassl-3788	402	3	)	)	PUNCT
hassl-3788	402	4	.	.	PUNCT
hassl-3788	403	1	effects	effect	NOUN
hassl-3788	403	2	of	of	ADP
hassl-3788	403	3	coronavirus	coronavirus	NOUN
hassl-3788	403	4	on	on	ADP
hassl-3788	403	5	financial	financial	ADJ
hassl-3788	403	6	reporting	reporting	NOUN
hassl-3788	403	7	.	.	PUNCT
hassl-3788	404	1	retrieved	retrieve	VERB
hassl-3788	404	2	from	from	ADP
hassl-3788	404	3	https://blog.auditanalytics.com/effectsof-coronavirus-on-financial-reporting/	https://blog.auditanalytics.com/effectsof-coronavirus-on-financial-reporting/	NOUN
hassl-3788	404	4	bajary	bajary	ADJ
hassl-3788	404	5	,	,	PUNCT
hassl-3788	404	6	a.	a.	PROPN
hassl-3788	404	7	r.	r.	PROPN
hassl-3788	404	8	,	,	PUNCT
hassl-3788	404	9	shafie	shafie	NOUN
hassl-3788	404	10	,	,	PUNCT
hassl-3788	404	11	r.	r.	PROPN
hassl-3788	404	12	,	,	PUNCT
hassl-3788	404	13	&	&	CCONJ
hassl-3788	404	14	ali	ali	PROPN
hassl-3788	404	15	,	,	PUNCT
hassl-3788	404	16	a.	a.	NOUN
hassl-3788	404	17	(	(	PUNCT
hassl-3788	404	18	2023	2023	NUM
hassl-3788	404	19	)	)	PUNCT
hassl-3788	404	20	.	.	PUNCT
hassl-3788	405	1	covid-19	covid-19	PROPN
hassl-3788	405	2	pandemic	pandemic	ADJ
hassl-3788	405	3	,	,	PUNCT
hassl-3788	405	4	internal	internal	ADJ
hassl-3788	405	5	audit	audit	NOUN
hassl-3788	405	6	function	function	NOUN
hassl-3788	405	7	and	and	CCONJ
hassl-3788	405	8	audit	audit	NOUN
hassl-3788	405	9	report	report	NOUN
hassl-3788	405	10	lag	lag	VERB
hassl-3788	405	11	:	:	PUNCT
hassl-3788	405	12	evidence	evidence	NOUN
hassl-3788	405	13	from	from	ADP
hassl-3788	405	14	emerging	emerge	VERB
hassl-3788	405	15	economy	economy	NOUN
hassl-3788	405	16	.	.	PUNCT
hassl-3788	406	1	cogent	cogent	NOUN
hassl-3788	406	2	business	business	PROPN
hassl-3788	406	3	&	&	CCONJ
hassl-3788	406	4	management	management	PROPN
hassl-3788	406	5	,	,	PUNCT
hassl-3788	406	6	10(1	10(1	NUM
hassl-3788	406	7	)	)	PUNCT
hassl-3788	406	8	,	,	PUNCT
hassl-3788	406	9	2178360	2178360	NUM
hassl-3788	406	10	.	.	PUNCT
hassl-3788	407	1	https://doi.org/10.1080/23311975.2023.2178360	https://doi.org/10.1080/23311975.2023.2178360	PROPN
hassl-3788	407	2	baker	baker	PROPN
hassl-3788	407	3	,	,	PUNCT
hassl-3788	407	4	s.	s.	PROPN
hassl-3788	407	5	r.	r.	PROPN
hassl-3788	407	6	,	,	PUNCT
hassl-3788	407	7	bloom	bloom	NOUN
hassl-3788	407	8	,	,	PUNCT
hassl-3788	407	9	n.	n.	NOUN
hassl-3788	407	10	,	,	PUNCT
hassl-3788	407	11	davis	davis	PROPN
hassl-3788	407	12	,	,	PUNCT
hassl-3788	407	13	s.	s.	PROPN
hassl-3788	407	14	j.	j.	PROPN
hassl-3788	407	15	,	,	PUNCT
hassl-3788	407	16	kost	kost	PROPN
hassl-3788	407	17	,	,	PUNCT
hassl-3788	407	18	k.	k.	PROPN
hassl-3788	407	19	j.	j.	PROPN
hassl-3788	407	20	,	,	PUNCT
hassl-3788	407	21	sammon	sammon	PROPN
hassl-3788	407	22	,	,	PUNCT
hassl-3788	407	23	m.	m.	PROPN
hassl-3788	407	24	c.	c.	PROPN
hassl-3788	407	25	,	,	PUNCT
hassl-3788	407	26	&	&	CCONJ
hassl-3788	407	27	viratyosin	viratyosin	PROPN
hassl-3788	407	28	,	,	PUNCT
hassl-3788	407	29	t.	t.	PROPN
hassl-3788	407	30	(	(	PUNCT
hassl-3788	407	31	2020	2020	NUM
hassl-3788	407	32	)	)	PUNCT
hassl-3788	407	33	.	.	PUNCT
hassl-3788	408	1	the	the	DET
hassl-3788	408	2	unprecedented	unprecedented	ADJ
hassl-3788	408	3	stock	stock	NOUN
hassl-3788	408	4	market	market	NOUN
hassl-3788	408	5	impact	impact	NOUN
hassl-3788	408	6	of	of	ADP
hassl-3788	408	7	covid-19	covid-19	PROPN
hassl-3788	408	8	.	.	PUNCT
hassl-3788	408	9	national	national	PROPN
hassl-3788	408	10	bureau	bureau	PROPN
hassl-3788	408	11	of	of	ADP
hassl-3788	408	12	economic	economic	ADJ
hassl-3788	408	13	rresearch	rresearch	NOUN
hassl-3788	408	14	.	.	PUNCT
hassl-3788	409	1	no	no	INTJ
hassl-3788	409	2	.	.	PUNCT
hassl-3788	410	1	w26945	w26945	PROPN
hassl-3788	410	2	.	.	PUNCT
hassl-3788	410	3	bamber	bamber	PROPN
hassl-3788	410	4	,	,	PUNCT
hassl-3788	410	5	e.	e.	PROPN
hassl-3788	410	6	m.	m.	PROPN
hassl-3788	410	7	,	,	PUNCT
hassl-3788	410	8	bamber	bamber	PROPN
hassl-3788	410	9	,	,	PUNCT
hassl-3788	410	10	l.	l.	PROPN
hassl-3788	410	11	s.	s.	PROPN
hassl-3788	410	12	,	,	PUNCT
hassl-3788	410	13	&	&	CCONJ
hassl-3788	410	14	schoderbek	schoderbek	PROPN
hassl-3788	410	15	,	,	PUNCT
hassl-3788	410	16	m.	m.	NOUN
hassl-3788	410	17	p.	p.	NOUN
hassl-3788	410	18	(	(	PUNCT
hassl-3788	410	19	1993	1993	NUM
hassl-3788	410	20	)	)	PUNCT
hassl-3788	410	21	.	.	PUNCT
hassl-3788	411	1	audit	audit	NOUN
hassl-3788	411	2	structure	structure	NOUN
hassl-3788	411	3	and	and	CCONJ
hassl-3788	411	4	other	other	ADJ
hassl-3788	411	5	determinants	determinant	NOUN
hassl-3788	411	6	of	of	ADP
hassl-3788	411	7	audit	audit	NOUN
hassl-3788	411	8	report	report	NOUN
hassl-3788	411	9	lag	lag	VERB
hassl-3788	411	10	:	:	PUNCT
hassl-3788	411	11	an	an	DET
hassl-3788	411	12	empirical	empirical	ADJ
hassl-3788	411	13	analysis	analysis	NOUN
hassl-3788	411	14	.	.	PUNCT
hassl-3788	412	1	auditing	auditing	NOUN
hassl-3788	412	2	:	:	PUNCT
hassl-3788	412	3	a	a	DET
hassl-3788	412	4	journal	journal	NOUN
hassl-3788	412	5	of	of	ADP
hassl-3788	412	6	practice	practice	NOUN
hassl-3788	412	7	&	&	CCONJ
hassl-3788	412	8	theory	theory	NOUN
hassl-3788	412	9	,	,	PUNCT
hassl-3788	412	10	12(1	12(1	NUM
hassl-3788	412	11	)	)	PUNCT
hassl-3788	412	12	,	,	PUNCT
hassl-3788	412	13	1	1	X
hassl-3788	412	14	.	.	PUNCT
hassl-3788	412	15	baqaee	baqaee	VERB
hassl-3788	412	16	,	,	PUNCT
hassl-3788	412	17	d.	d.	PROPN
hassl-3788	412	18	,	,	PUNCT
hassl-3788	412	19	&	&	CCONJ
hassl-3788	412	20	farhi	farhi	PROPN
hassl-3788	412	21	,	,	PUNCT
hassl-3788	412	22	e.	e.	PROPN
hassl-3788	412	23	(	(	PUNCT
hassl-3788	412	24	2022	2022	NUM
hassl-3788	412	25	)	)	PUNCT
hassl-3788	412	26	.	.	PUNCT
hassl-3788	413	1	supply	supply	NOUN
hassl-3788	413	2	and	and	CCONJ
hassl-3788	413	3	demand	demand	NOUN
hassl-3788	413	4	in	in	ADP
hassl-3788	413	5	disaggregated	disaggregate	VERB
hassl-3788	413	6	keynesian	keynesian	ADJ
hassl-3788	413	7	economies	economy	NOUN
hassl-3788	413	8	with	with	ADP
hassl-3788	413	9	an	an	DET
hassl-3788	413	10	application	application	NOUN
hassl-3788	413	11	to	to	ADP
hassl-3788	413	12	the	the	DET
hassl-3788	413	13	covid-19	covid-19	PROPN
hassl-3788	413	14	crisis	crisis	NOUN
hassl-3788	413	15	.	.	PUNCT
hassl-3788	414	1	american	american	PROPN
hassl-3788	414	2	economic	economic	PROPN
hassl-3788	414	3	review	review	PROPN
hassl-3788	414	4	,	,	PUNCT
hassl-3788	414	5	112(5	112(5	NUM
hassl-3788	414	6	)	)	PUNCT
hassl-3788	414	7	,	,	PUNCT
hassl-3788	414	8	1397	1397	NUM
hassl-3788	414	9	-	-	SYM
hassl-3788	414	10	1436	1436	NUM
hassl-3788	414	11	.	.	PUNCT
hassl-3788	415	1	https://doi.org/10.3386/w27152	https://doi.org/10.3386/w27152	NUM
hassl-3788	415	2	beaver	beaver	PROPN
hassl-3788	415	3	,	,	PUNCT
hassl-3788	415	4	w.	w.	PROPN
hassl-3788	415	5	(	(	PUNCT
hassl-3788	415	6	1968	1968	NUM
hassl-3788	415	7	)	)	PUNCT
hassl-3788	415	8	.	.	PUNCT
hassl-3788	416	1	information	information	NOUN
hassl-3788	416	2	content	content	NOUN
hassl-3788	416	3	of	of	ADP
hassl-3788	416	4	annual	annual	ADJ
hassl-3788	416	5	earnings	earning	NOUN
hassl-3788	416	6	announcements	announcement	NOUN
hassl-3788	416	7	.	.	PUNCT
hassl-3788	417	1	journal	journal	NOUN
hassl-3788	417	2	of	of	ADP
hassl-3788	417	3	accounting	accounting	NOUN
hassl-3788	417	4	research	research	NOUN
hassl-3788	417	5	,	,	PUNCT
hassl-3788	417	6	6	6	NUM
hassl-3788	417	7	,	,	PUNCT
hassl-3788	417	8	67	67	NUM
hassl-3788	417	9	-	-	SYM
hassl-3788	417	10	92	92	NUM
hassl-3788	417	11	.	.	PUNCT
hassl-3788	418	1	https://doi.org/10.2307/2490593	https://doi.org/10.2307/2490593	PROPN
hassl-3788	418	2	https://doi.org/10.1016/j.intaccaudtax.2007.06.001	https://doi.org/10.1016/j.intaccaudtax.2007.06.001	VERB
hassl-3788	418	3	https://doi.org/10.1108/ajar-05-2019-0042	https://doi.org/10.1108/ajar-05-2019-0042	NOUN
hassl-3788	418	4	https://doi.org/10.1108/ajar-05-2019-0042	https://doi.org/10.1108/ajar-05-2019-0042	NOUN
hassl-3788	418	5	https://doi.org/10.1108/ijaim-08-2020-0128	https://doi.org/10.1108/ijaim-08-2020-0128	NOUN
hassl-3788	418	6	https://doi.org/10.1016/j.frl.2020.101699	https://doi.org/10.1016/j.frl.2020.101699	PROPN
hassl-3788	418	7	https://doi.org/10.1108/jfra-05-2022-0169	https://doi.org/10.1108/jfra-05-2022-0169	PROPN
hassl-3788	418	8	https://doi.org/10.1111/j.1475-679x.2009.00361.x	https://doi.org/10.1111/j.1475-679x.2009.00361.x	PROPN
hassl-3788	418	9	https://doi.org/10.1016/j.ribaf.2020.101249	https://doi.org/10.1016/j.ribaf.2020.101249	PROPN
hassl-3788	418	10	https://doi.org/10.2307/2491018	https://doi.org/10.2307/2491018	NOUN
hassl-3788	419	1	https://doi.org/10.1111/j.1911-3846.1989.tb00732.x	https://doi.org/10.1111/j.1911-3846.1989.tb00732.x	PROPN
hassl-3788	419	2	https://blog.auditanalytics.com/effects-of-coronavirus-on-financial-reporting/	https://blog.auditanalytics.com/effects-of-coronavirus-on-financial-reporting/	PROPN
hassl-3788	419	3	https://blog.auditanalytics.com/effects-of-coronavirus-on-financial-reporting/	https://blog.auditanalytics.com/effects-of-coronavirus-on-financial-reporting/	PROPN
hassl-3788	419	4	https://doi.org/10.1080/23311975.2023.2178360	https://doi.org/10.1080/23311975.2023.2178360	NOUN
hassl-3788	419	5	https://doi.org/10.3386/w27152	https://doi.org/10.3386/w27152	PROPN
hassl-3788	419	6	https://doi.org/10.2307/2490593	https://doi.org/10.2307/2490593	PROPN
hassl-3788	419	7	humanities	humanity	NOUN
hassl-3788	419	8	and	and	CCONJ
hassl-3788	419	9	social	social	ADJ
hassl-3788	419	10	sciences	science	NOUN
hassl-3788	419	11	letters	letter	NOUN
hassl-3788	419	12	,	,	PUNCT
hassl-3788	419	13	2024	2024	NUM
hassl-3788	419	14	,	,	PUNCT
hassl-3788	419	15	12(3	12(3	NUM
hassl-3788	419	16	):	):	PUNCT
hassl-3788	419	17	443	443	NUM
hassl-3788	419	18	-	-	SYM
hassl-3788	419	19	460	460	NUM
hassl-3788	419	20	458	458	NUM
hassl-3788	419	21	©	©	PROPN
hassl-3788	419	22	2024	2024	NUM
hassl-3788	419	23	conscientia	conscientia	PROPN
hassl-3788	419	24	beam	beam	PROPN
hassl-3788	419	25	.	.	PUNCT
hassl-3788	420	1	all	all	DET
hassl-3788	420	2	rights	right	NOUN
hassl-3788	420	3	reserved	reserve	VERB
hassl-3788	420	4	.	.	PUNCT
hassl-3788	421	1	bhuiyan	bhuiyan	PROPN
hassl-3788	421	2	,	,	PUNCT
hassl-3788	421	3	m.	m.	PROPN
hassl-3788	421	4	b.	b.	PROPN
hassl-3788	421	5	u.	u.	PROPN
hassl-3788	421	6	,	,	PUNCT
hassl-3788	421	7	&	&	CCONJ
hassl-3788	421	8	d’costa	d’costa	PROPN
hassl-3788	421	9	,	,	PUNCT
hassl-3788	421	10	m.	m.	NOUN
hassl-3788	421	11	(	(	PUNCT
hassl-3788	421	12	2020	2020	NUM
hassl-3788	421	13	)	)	PUNCT
hassl-3788	421	14	.	.	PUNCT
hassl-3788	422	1	audit	audit	NOUN
hassl-3788	422	2	committee	committee	NOUN
hassl-3788	422	3	ownership	ownership	NOUN
hassl-3788	422	4	and	and	CCONJ
hassl-3788	422	5	audit	audit	NOUN
hassl-3788	422	6	report	report	NOUN
hassl-3788	422	7	lag	lag	VERB
hassl-3788	422	8	:	:	PUNCT
hassl-3788	422	9	evidence	evidence	NOUN
hassl-3788	422	10	from	from	ADP
hassl-3788	422	11	australia	australia	PROPN
hassl-3788	422	12	.	.	PUNCT
hassl-3788	423	1	international	international	ADJ
hassl-3788	423	2	journal	journal	PROPN
hassl-3788	423	3	of	of	ADP
hassl-3788	423	4	accounting	accounting	PROPN
hassl-3788	423	5	&	&	CCONJ
hassl-3788	423	6	information	information	PROPN
hassl-3788	423	7	management	management	NOUN
hassl-3788	423	8	,	,	PUNCT
hassl-3788	423	9	28(1	28(1	NOUN
hassl-3788	423	10	)	)	PUNCT
hassl-3788	423	11	,	,	PUNCT
hassl-3788	423	12	96	96	NUM
hassl-3788	423	13	-	-	SYM
hassl-3788	423	14	125	125	NUM
hassl-3788	423	15	.	.	PUNCT
hassl-3788	424	1	https://doi.org/10.1108/ijaim-09-2018-0107	https://doi.org/10.1108/ijaim-09-2018-0107	PROPN
hassl-3788	424	2	blankley	blankley	NOUN
hassl-3788	424	3	,	,	PUNCT
hassl-3788	424	4	a.	a.	NOUN
hassl-3788	424	5	i.	i.	PROPN
hassl-3788	424	6	,	,	PUNCT
hassl-3788	424	7	hurtt	hurtt	PROPN
hassl-3788	424	8	,	,	PUNCT
hassl-3788	424	9	d.	d.	PROPN
hassl-3788	424	10	n.	n.	PROPN
hassl-3788	424	11	,	,	PUNCT
hassl-3788	424	12	&	&	CCONJ
hassl-3788	424	13	macgregor	macgregor	PROPN
hassl-3788	424	14	,	,	PUNCT
hassl-3788	424	15	j.	j.	PROPN
hassl-3788	424	16	e.	e.	PROPN
hassl-3788	424	17	(	(	PUNCT
hassl-3788	424	18	2014	2014	NUM
hassl-3788	424	19	)	)	PUNCT
hassl-3788	424	20	.	.	PUNCT
hassl-3788	425	1	the	the	DET
hassl-3788	425	2	relationship	relationship	NOUN
hassl-3788	425	3	between	between	ADP
hassl-3788	425	4	audit	audit	NOUN
hassl-3788	425	5	report	report	NOUN
hassl-3788	425	6	lags	lag	NOUN
hassl-3788	425	7	and	and	CCONJ
hassl-3788	425	8	future	future	ADJ
hassl-3788	425	9	restatements	restatement	NOUN
hassl-3788	425	10	.	.	PUNCT
hassl-3788	426	1	auditing	auditing	NOUN
hassl-3788	426	2	:	:	PUNCT
hassl-3788	426	3	a	a	DET
hassl-3788	426	4	journal	journal	NOUN
hassl-3788	426	5	of	of	ADP
hassl-3788	426	6	practice	practice	NOUN
hassl-3788	426	7	&	&	CCONJ
hassl-3788	426	8	theory	theory	NOUN
hassl-3788	426	9	,	,	PUNCT
hassl-3788	426	10	33(2	33(2	NUM
hassl-3788	426	11	)	)	PUNCT
hassl-3788	426	12	,	,	PUNCT
hassl-3788	426	13	27	27	NUM
hassl-3788	426	14	-	-	SYM
hassl-3788	426	15	57	57	NUM
hassl-3788	426	16	.	.	PUNCT
hassl-3788	427	1	https://doi.org/10.2308/ajpt-50667	https://doi.org/10.2308/ajpt-50667	NOUN
hassl-3788	427	2	bryant	bryant	PROPN
hassl-3788	427	3	-	-	PUNCT
hassl-3788	427	4	kutcher	kutcher	PROPN
hassl-3788	427	5	,	,	PUNCT
hassl-3788	427	6	l.	l.	PROPN
hassl-3788	427	7	,	,	PUNCT
hassl-3788	427	8	peng	peng	PROPN
hassl-3788	427	9	,	,	PUNCT
hassl-3788	427	10	e.	e.	PROPN
hassl-3788	427	11	y.	y.	PROPN
hassl-3788	427	12	,	,	PUNCT
hassl-3788	427	13	&	&	CCONJ
hassl-3788	427	14	weber	weber	PROPN
hassl-3788	427	15	,	,	PUNCT
hassl-3788	427	16	d.	d.	PROPN
hassl-3788	427	17	p.	p.	PROPN
hassl-3788	427	18	(	(	PUNCT
hassl-3788	427	19	2013	2013	NUM
hassl-3788	427	20	)	)	PUNCT
hassl-3788	427	21	.	.	PUNCT
hassl-3788	428	1	regulating	regulate	VERB
hassl-3788	428	2	the	the	DET
hassl-3788	428	3	timing	timing	NOUN
hassl-3788	428	4	of	of	ADP
hassl-3788	428	5	disclosure	disclosure	NOUN
hassl-3788	428	6	:	:	PUNCT
hassl-3788	428	7	insights	insight	NOUN
hassl-3788	428	8	from	from	ADP
hassl-3788	428	9	the	the	DET
hassl-3788	428	10	acceleration	acceleration	NOUN
hassl-3788	428	11	of	of	ADP
hassl-3788	428	12	10	10	NUM
hassl-3788	428	13	-	-	PUNCT
hassl-3788	428	14	k	k	PROPN
hassl-3788	428	15	filing	filing	NOUN
hassl-3788	428	16	deadlines	deadline	NOUN
hassl-3788	428	17	.	.	PUNCT
hassl-3788	429	1	journal	journal	NOUN
hassl-3788	429	2	of	of	ADP
hassl-3788	429	3	accounting	accounting	NOUN
hassl-3788	429	4	and	and	CCONJ
hassl-3788	429	5	public	public	ADJ
hassl-3788	429	6	policy	policy	NOUN
hassl-3788	429	7	,	,	PUNCT
hassl-3788	429	8	32(6	32(6	NUM
hassl-3788	429	9	)	)	PUNCT
hassl-3788	429	10	,	,	PUNCT
hassl-3788	429	11	475	475	NUM
hassl-3788	429	12	-	-	SYM
hassl-3788	429	13	494	494	NUM
hassl-3788	429	14	.	.	PUNCT
hassl-3788	430	1	https://doi.org/10.1016/j.jaccpubpol.2013.08.003	https://doi.org/10.1016/j.jaccpubpol.2013.08.003	ADJ
hassl-3788	430	2	chalu	chalu	PROPN
hassl-3788	430	3	,	,	PUNCT
hassl-3788	430	4	h.	h.	PROPN
hassl-3788	430	5	(	(	PUNCT
hassl-3788	430	6	2021	2021	NUM
hassl-3788	430	7	)	)	PUNCT
hassl-3788	430	8	.	.	PUNCT
hassl-3788	431	1	board	board	NOUN
hassl-3788	431	2	characteristics	characteristic	NOUN
hassl-3788	431	3	,	,	PUNCT
hassl-3788	431	4	auditing	auditing	NOUN
hassl-3788	431	5	characteristics	characteristic	NOUN
hassl-3788	431	6	and	and	CCONJ
hassl-3788	431	7	audit	audit	NOUN
hassl-3788	431	8	report	report	NOUN
hassl-3788	431	9	lag	lag	VERB
hassl-3788	431	10	in	in	ADP
hassl-3788	431	11	african	african	ADJ
hassl-3788	431	12	central	central	ADJ
hassl-3788	431	13	banks	bank	NOUN
hassl-3788	431	14	.	.	PUNCT
hassl-3788	432	1	journal	journal	NOUN
hassl-3788	432	2	of	of	ADP
hassl-3788	432	3	accounting	account	VERB
hassl-3788	432	4	in	in	ADP
hassl-3788	432	5	emerging	emerge	VERB
hassl-3788	432	6	economies	economy	NOUN
hassl-3788	432	7	,	,	PUNCT
hassl-3788	432	8	11(4	11(4	NUM
hassl-3788	432	9	)	)	PUNCT
hassl-3788	432	10	,	,	PUNCT
hassl-3788	432	11	578	578	NUM
hassl-3788	432	12	-	-	SYM
hassl-3788	432	13	609	609	NUM
hassl-3788	432	14	.	.	PUNCT
hassl-3788	433	1	https://doi.org/10.1108/jaee-09-2019-0173	https://doi.org/10.1108/jaee-09-2019-0173	PROPN
hassl-3788	433	2	chambers	chamber	NOUN
hassl-3788	433	3	,	,	PUNCT
hassl-3788	433	4	a.	a.	NOUN
hassl-3788	433	5	,	,	PUNCT
hassl-3788	433	6	&	&	CCONJ
hassl-3788	433	7	penman	penman	PROPN
hassl-3788	433	8	,	,	PUNCT
hassl-3788	433	9	s.	s.	PROPN
hassl-3788	433	10	(	(	PUNCT
hassl-3788	433	11	1984	1984	NUM
hassl-3788	433	12	)	)	PUNCT
hassl-3788	433	13	.	.	PUNCT
hassl-3788	434	1	timeliness	timeliness	NOUN
hassl-3788	434	2	of	of	ADP
hassl-3788	434	3	reporting	reporting	NOUN
hassl-3788	434	4	and	and	CCONJ
hassl-3788	434	5	the	the	DET
hassl-3788	434	6	stock	stock	NOUN
hassl-3788	434	7	price	price	NOUN
hassl-3788	434	8	reaction	reaction	NOUN
hassl-3788	434	9	to	to	ADP
hassl-3788	434	10	earnings	earning	NOUN
hassl-3788	434	11	announcements	announcement	NOUN
hassl-3788	434	12	.	.	PUNCT
hassl-3788	435	1	journal	journal	NOUN
hassl-3788	435	2	of	of	ADP
hassl-3788	435	3	accounting	accounting	NOUN
hassl-3788	435	4	research	research	NOUN
hassl-3788	435	5	,	,	PUNCT
hassl-3788	435	6	22	22	NUM
hassl-3788	435	7	,	,	PUNCT
hassl-3788	435	8	21	21	NUM
hassl-3788	435	9	-	-	SYM
hassl-3788	435	10	47	47	NUM
hassl-3788	435	11	.	.	PUNCT
hassl-3788	436	1	https://doi.org/10.2307/2490700	https://doi.org/10.2307/2490700	DET
hassl-3788	436	2	cohen	cohen	PROPN
hassl-3788	436	3	,	,	PUNCT
hassl-3788	436	4	j.	j.	PROPN
hassl-3788	436	5	r.	r.	PROPN
hassl-3788	436	6	,	,	PUNCT
hassl-3788	436	7	krishnamoorthy	krishnamoorthy	PROPN
hassl-3788	436	8	,	,	PUNCT
hassl-3788	436	9	g.	g.	PROPN
hassl-3788	436	10	,	,	PUNCT
hassl-3788	436	11	&	&	CCONJ
hassl-3788	436	12	wright	wright	PROPN
hassl-3788	436	13	,	,	PUNCT
hassl-3788	436	14	a.	a.	NOUN
hassl-3788	436	15	(	(	PUNCT
hassl-3788	436	16	2004	2004	NUM
hassl-3788	436	17	)	)	PUNCT
hassl-3788	436	18	.	.	PUNCT
hassl-3788	437	1	the	the	DET
hassl-3788	437	2	corporate	corporate	ADJ
hassl-3788	437	3	governance	governance	NOUN
hassl-3788	437	4	mosaic	mosaic	ADJ
hassl-3788	437	5	and	and	CCONJ
hassl-3788	437	6	financial	financial	ADJ
hassl-3788	437	7	reporting	reporting	NOUN
hassl-3788	437	8	quality	quality	NOUN
hassl-3788	437	9	.	.	PUNCT
hassl-3788	438	1	journal	journal	NOUN
hassl-3788	438	2	of	of	ADP
hassl-3788	438	3	accounting	accounting	NOUN
hassl-3788	438	4	literature	literature	NOUN
hassl-3788	438	5	,	,	PUNCT
hassl-3788	438	6	23	23	NUM
hassl-3788	438	7	,	,	PUNCT
hassl-3788	438	8	87	87	NUM
hassl-3788	438	9	-	-	SYM
hassl-3788	438	10	152	152	NUM
hassl-3788	438	11	.	.	PUNCT
hassl-3788	439	1	courtis	courtis	PROPN
hassl-3788	439	2	,	,	PUNCT
hassl-3788	439	3	j.	j.	PROPN
hassl-3788	439	4	k.	k.	PROPN
hassl-3788	439	5	(	(	PUNCT
hassl-3788	439	6	1976	1976	NUM
hassl-3788	439	7	)	)	PUNCT
hassl-3788	439	8	.	.	PUNCT
hassl-3788	440	1	relationships	relationship	NOUN
hassl-3788	440	2	between	between	ADP
hassl-3788	440	3	timeliness	timeliness	NOUN
hassl-3788	440	4	in	in	ADP
hassl-3788	440	5	corporate	corporate	ADJ
hassl-3788	440	6	reporting	reporting	NOUN
hassl-3788	440	7	and	and	CCONJ
hassl-3788	440	8	corporate	corporate	ADJ
hassl-3788	440	9	attributes	attribute	NOUN
hassl-3788	440	10	.	.	PUNCT
hassl-3788	441	1	accounting	accounting	NOUN
hassl-3788	441	2	and	and	CCONJ
hassl-3788	441	3	business	business	NOUN
hassl-3788	441	4	research	research	NOUN
hassl-3788	441	5	,	,	PUNCT
hassl-3788	441	6	7(25	7(25	NOUN
hassl-3788	441	7	)	)	PUNCT
hassl-3788	441	8	,	,	PUNCT
hassl-3788	441	9	45	45	NUM
hassl-3788	441	10	-	-	SYM
hassl-3788	441	11	56	56	NUM
hassl-3788	441	12	.	.	PUNCT
hassl-3788	442	1	https://doi.org/10.1080/00014788.1976.9729085	https://doi.org/10.1080/00014788.1976.9729085	PROPN
hassl-3788	442	2	davies	davies	PROPN
hassl-3788	442	3	,	,	PUNCT
hassl-3788	442	4	b.	b.	PROPN
hassl-3788	442	5	,	,	PUNCT
hassl-3788	442	6	&	&	CCONJ
hassl-3788	442	7	whittred	whittre	VERB
hassl-3788	442	8	,	,	PUNCT
hassl-3788	442	9	g.	g.	PROPN
hassl-3788	442	10	p.	p.	PROPN
hassl-3788	442	11	(	(	PUNCT
hassl-3788	442	12	1980	1980	NUM
hassl-3788	442	13	)	)	PUNCT
hassl-3788	442	14	.	.	PUNCT
hassl-3788	443	1	the	the	DET
hassl-3788	443	2	association	association	NOUN
hassl-3788	443	3	between	between	ADP
hassl-3788	443	4	selected	select	VERB
hassl-3788	443	5	corporate	corporate	ADJ
hassl-3788	443	6	attributes	attribute	NOUN
hassl-3788	443	7	and	and	CCONJ
hassl-3788	443	8	timeliness	timeliness	NOUN
hassl-3788	443	9	in	in	ADP
hassl-3788	443	10	corporate	corporate	ADJ
hassl-3788	443	11	reporting	reporting	NOUN
hassl-3788	443	12	:	:	PUNCT
hassl-3788	443	13	further	further	ADJ
hassl-3788	443	14	analysis	analysis	NOUN
hassl-3788	443	15	.	.	PUNCT
hassl-3788	444	1	abacus	abacus	PROPN
hassl-3788	444	2	,	,	PUNCT
hassl-3788	444	3	16(1	16(1	NUM
hassl-3788	444	4	)	)	PUNCT
hassl-3788	444	5	,	,	PUNCT
hassl-3788	444	6	48	48	NUM
hassl-3788	444	7	-	-	SYM
hassl-3788	444	8	60	60	NUM
hassl-3788	444	9	.	.	PUNCT
hassl-3788	445	1	https://doi.org/10.1111/j.1467-6281.1980.tb00085.x	https://doi.org/10.1111/j.1467-6281.1980.tb00085.x	PROPN
hassl-3788	445	2	deana	deana	PROPN
hassl-3788	445	3	,	,	PUNCT
hassl-3788	445	4	t.	t.	PROPN
hassl-3788	445	5	,	,	PUNCT
hassl-3788	445	6	&	&	CCONJ
hassl-3788	445	7	tracy	tracy	PROPN
hassl-3788	445	8	,	,	PUNCT
hassl-3788	445	9	h.	h.	PROPN
hassl-3788	445	10	(	(	PUNCT
hassl-3788	445	11	2020	2020	NUM
hassl-3788	445	12	)	)	PUNCT
hassl-3788	445	13	.	.	PUNCT
hassl-3788	446	1	auditing	auditing	NOUN
hassl-3788	446	2	fraud	fraud	NOUN
hassl-3788	446	3	risk	risk	NOUN
hassl-3788	446	4	during	during	ADP
hassl-3788	446	5	a	a	DET
hassl-3788	446	6	pandemic	pandemic	ADJ
hassl-3788	446	7	journal	journal	NOUN
hassl-3788	446	8	of	of	ADP
hassl-3788	446	9	accountancy	accountancy	NOUN
hassl-3788	446	10	.	.	PUNCT
hassl-3788	447	1	retrieved	retrieve	VERB
hassl-3788	447	2	from	from	ADP
hassl-3788	447	3	https://www.journalofaccountancy.com/news/2020/dec/auditing-fraud-risk-during-coronavirus-pandemic.html	https://www.journalofaccountancy.com/news/2020/dec/auditing-fraud-risk-during-coronavirus-pandemic.html	PROPN
hassl-3788	447	4	deloitte	deloitte	NOUN
hassl-3788	447	5	.	.	PUNCT
hassl-3788	448	1	(	(	PUNCT
hassl-3788	448	2	2020	2020	NUM
hassl-3788	448	3	)	)	PUNCT
hassl-3788	448	4	.	.	PUNCT
hassl-3788	449	1	navigating	navigate	VERB
hassl-3788	449	2	the	the	DET
hassl-3788	449	3	impact	impact	NOUN
hassl-3788	449	4	of	of	ADP
hassl-3788	449	5	covid-19	covid-19	PROPN
hassl-3788	449	6	.	.	PUNCT
hassl-3788	449	7	retrieved	retrieve	VERB
hassl-3788	449	8	from	from	ADP
hassl-3788	449	9	https://www2.deloitte.com/th/en/pages/financialadvisory/articles/local-industry-recovery-framework.html	https://www2.deloitte.com/th/en/pages/financialadvisory/articles/local-industry-recovery-framework.html	NOUN
hassl-3788	449	10	dohrer	dohrer	PROPN
hassl-3788	449	11	,	,	PUNCT
hassl-3788	449	12	b.	b.	PROPN
hassl-3788	449	13	,	,	PUNCT
hassl-3788	449	14	&	&	CCONJ
hassl-3788	449	15	mayes	mayes	PROPN
hassl-3788	449	16	,	,	PUNCT
hassl-3788	449	17	c.	c.	PROPN
hassl-3788	449	18	(	(	PUNCT
hassl-3788	449	19	2020	2020	NUM
hassl-3788	449	20	)	)	PUNCT
hassl-3788	449	21	.	.	PUNCT
hassl-3788	450	1	key	key	ADJ
hassl-3788	450	2	covid-19	covid-19	PROPN
hassl-3788	450	3	audit	audit	NOUN
hassl-3788	450	4	risks	risk	NOUN
hassl-3788	450	5	for	for	ADP
hassl-3788	450	6	2020	2020	NUM
hassl-3788	450	7	year	year	NOUN
hassl-3788	450	8	ends	end	NOUN
hassl-3788	450	9	.	.	PUNCT
hassl-3788	451	1	journal	journal	PROPN
hassl-3788	451	2	of	of	ADP
hassl-3788	451	3	accountancy	accountancy	PROPN
hassl-3788	451	4	,	,	PUNCT
hassl-3788	451	5	11(05	11(05	PROPN
hassl-3788	451	6	)	)	PUNCT
hassl-3788	451	7	,	,	PUNCT
hassl-3788	451	8	23	23	NUM
hassl-3788	451	9	-	-	SYM
hassl-3788	451	10	29	29	NUM
hassl-3788	451	11	.	.	PUNCT
hassl-3788	452	1	durand	durand	PROPN
hassl-3788	452	2	,	,	PUNCT
hassl-3788	452	3	g.	g.	PROPN
hassl-3788	452	4	(	(	PUNCT
hassl-3788	452	5	2019	2019	NUM
hassl-3788	452	6	)	)	PUNCT
hassl-3788	452	7	.	.	PUNCT
hassl-3788	453	1	the	the	DET
hassl-3788	453	2	determinants	determinant	NOUN
hassl-3788	453	3	of	of	ADP
hassl-3788	453	4	audit	audit	NOUN
hassl-3788	453	5	report	report	NOUN
hassl-3788	453	6	lag	lag	VERB
hassl-3788	453	7	:	:	PUNCT
hassl-3788	453	8	a	a	DET
hassl-3788	453	9	meta	meta	ADJ
hassl-3788	453	10	-	-	PUNCT
hassl-3788	453	11	analysis	analysis	NOUN
hassl-3788	453	12	.	.	PUNCT
hassl-3788	454	1	managerial	managerial	ADJ
hassl-3788	454	2	auditing	auditing	NOUN
hassl-3788	454	3	journal	journal	NOUN
hassl-3788	454	4	,	,	PUNCT
hassl-3788	454	5	34(1	34(1	NUM
hassl-3788	454	6	)	)	PUNCT
hassl-3788	454	7	,	,	PUNCT
hassl-3788	454	8	44	44	NUM
hassl-3788	454	9	-	-	SYM
hassl-3788	454	10	75	75	NUM
hassl-3788	454	11	.	.	PUNCT
hassl-3788	455	1	https://doi.org/10.1108/maj-06-2017-1572	https://doi.org/10.1108/maj-06-2017-1572	PROPN
hassl-3788	455	2	el	el	PROPN
hassl-3788	455	3	-	-	PUNCT
hassl-3788	455	4	bannany	bannany	NOUN
hassl-3788	455	5	,	,	PUNCT
hassl-3788	455	6	m.	m.	NOUN
hassl-3788	455	7	(	(	PUNCT
hassl-3788	455	8	2008	2008	NUM
hassl-3788	455	9	)	)	PUNCT
hassl-3788	455	10	.	.	PUNCT
hassl-3788	456	1	factors	factor	NOUN
hassl-3788	456	2	affecting	affect	VERB
hassl-3788	456	3	audit	audit	NOUN
hassl-3788	456	4	report	report	NOUN
hassl-3788	456	5	lag	lag	VERB
hassl-3788	456	6	in	in	ADP
hassl-3788	456	7	banks	bank	NOUN
hassl-3788	456	8	:	:	PUNCT
hassl-3788	456	9	the	the	DET
hassl-3788	456	10	egyptian	egyptian	ADJ
hassl-3788	456	11	case	case	NOUN
hassl-3788	456	12	.	.	PUNCT
hassl-3788	457	1	corporate	corporate	ADJ
hassl-3788	457	2	ownership	ownership	NOUN
hassl-3788	457	3	&	&	CCONJ
hassl-3788	457	4	control	control	PROPN
hassl-3788	457	5	,	,	PUNCT
hassl-3788	457	6	5(3	5(3	NUM
hassl-3788	457	7	)	)	PUNCT
hassl-3788	457	8	,	,	PUNCT
hassl-3788	457	9	5461	5461	NUM
hassl-3788	457	10	.	.	PUNCT
hassl-3788	458	1	https://doi.org/10.22495/cocv5i3p6	https://doi.org/10.22495/cocv5i3p6	PROPN
hassl-3788	458	2	ey	ey	PROPN
hassl-3788	458	3	.	.	PROPN
hassl-3788	458	4	(	(	PUNCT
hassl-3788	458	5	2020	2020	NUM
hassl-3788	458	6	)	)	PUNCT
hassl-3788	458	7	.	.	PUNCT
hassl-3788	459	1	how	how	SCONJ
hassl-3788	459	2	chief	chief	ADJ
hassl-3788	459	3	audit	audit	NOUN
hassl-3788	459	4	executives	executive	NOUN
hassl-3788	459	5	are	be	AUX
hassl-3788	459	6	responding	respond	VERB
hassl-3788	459	7	to	to	ADP
hassl-3788	459	8	covid-19	covid-19	PROPN
hassl-3788	459	9	in	in	ADP
hassl-3788	459	10	the	the	DET
hassl-3788	459	11	next	next	ADJ
hassl-3788	459	12	.	.	PUNCT
hassl-3788	460	1	retrieved	retrieve	VERB
hassl-3788	460	2	from	from	ADP
hassl-3788	460	3	https://www.ey.com/en_sg/consulting/how-chief-audit-executives-are-responding-to-covid-19-in-the-next	https://www.ey.com/en_sg/consulting/how-chief-audit-executives-are-responding-to-covid-19-in-the-next	PROPN
hassl-3788	460	4	financial	financial	ADJ
hassl-3788	460	5	accounting	accounting	PROPN
hassl-3788	460	6	standards	standards	PROPN
hassl-3788	460	7	board	board	NOUN
hassl-3788	460	8	.	.	PUNCT
hassl-3788	461	1	(	(	PUNCT
hassl-3788	461	2	1980	1980	NUM
hassl-3788	461	3	)	)	PUNCT
hassl-3788	461	4	.	.	PUNCT
hassl-3788	462	1	statement	statement	NOUN
hassl-3788	462	2	of	of	ADP
hassl-3788	462	3	financial	financial	ADJ
hassl-3788	462	4	accounting	accounting	NOUN
hassl-3788	462	5	concepts	concept	NOUN
hassl-3788	462	6	:	:	PUNCT
hassl-3788	462	7	qualitative	qualitative	ADJ
hassl-3788	462	8	characteristics	characteristic	NOUN
hassl-3788	462	9	of	of	ADP
hassl-3788	462	10	accounting	accounting	NOUN
hassl-3788	462	11	information	information	NOUN
hassl-3788	462	12	.	.	PUNCT
hassl-3788	463	1	financial	financial	ADJ
hassl-3788	463	2	accounting	accounting	PROPN
hassl-3788	463	3	standards	standards	PROPN
hassl-3788	463	4	board	board	NOUN
hassl-3788	463	5	.	.	PUNCT
hassl-3788	464	1	no	no	INTJ
hassl-3788	464	2	.	.	NOUN
hassl-3788	465	1	2	2	X
hassl-3788	465	2	.	.	X
hassl-3788	465	3	firnanti	firnanti	PROPN
hassl-3788	465	4	,	,	PUNCT
hassl-3788	465	5	f.	f.	PROPN
hassl-3788	465	6	,	,	PUNCT
hassl-3788	465	7	&	&	CCONJ
hassl-3788	465	8	karmudiandri	karmudiandri	PROPN
hassl-3788	465	9	,	,	PUNCT
hassl-3788	465	10	a.	a.	NOUN
hassl-3788	465	11	(	(	PUNCT
hassl-3788	465	12	2020	2020	NUM
hassl-3788	465	13	)	)	PUNCT
hassl-3788	465	14	.	.	PUNCT
hassl-3788	466	1	corporate	corporate	ADJ
hassl-3788	466	2	governance	governance	NOUN
hassl-3788	466	3	and	and	CCONJ
hassl-3788	466	4	financial	financial	ADJ
hassl-3788	466	5	ratios	ratio	NOUN
hassl-3788	466	6	effect	effect	VERB
hassl-3788	466	7	on	on	ADP
hassl-3788	466	8	audit	audit	NOUN
hassl-3788	466	9	report	report	NOUN
hassl-3788	466	10	lag	lag	NOUN
hassl-3788	466	11	.	.	PUNCT
hassl-3788	467	1	accounting	accounting	PROPN
hassl-3788	467	2	&	&	CCONJ
hassl-3788	467	3	finance	finance	PROPN
hassl-3788	467	4	review	review	PROPN
hassl-3788	467	5	,	,	PUNCT
hassl-3788	467	6	5(1	5(1	NUM
hassl-3788	467	7	)	)	PUNCT
hassl-3788	467	8	,	,	PUNCT
hassl-3788	467	9	15	15	NUM
hassl-3788	467	10	-	-	SYM
hassl-3788	467	11	21	21	NUM
hassl-3788	467	12	.	.	PUNCT
hassl-3788	468	1	gilling	gilling	NOUN
hassl-3788	468	2	,	,	PUNCT
hassl-3788	468	3	d.	d.	PROPN
hassl-3788	468	4	m.	m.	PROPN
hassl-3788	468	5	(	(	PUNCT
hassl-3788	468	6	1977	1977	NUM
hassl-3788	468	7	)	)	PUNCT
hassl-3788	468	8	.	.	PUNCT
hassl-3788	469	1	timeliness	timeliness	NOUN
hassl-3788	469	2	in	in	ADP
hassl-3788	469	3	corporate	corporate	ADJ
hassl-3788	469	4	reporting	reporting	NOUN
hassl-3788	469	5	:	:	PUNCT
hassl-3788	469	6	some	some	DET
hassl-3788	469	7	further	further	ADJ
hassl-3788	469	8	comment	comment	NOUN
hassl-3788	469	9	.	.	PUNCT
hassl-3788	470	1	accounting	accounting	NOUN
hassl-3788	470	2	and	and	CCONJ
hassl-3788	470	3	business	business	NOUN
hassl-3788	470	4	research	research	NOUN
hassl-3788	470	5	,	,	PUNCT
hassl-3788	470	6	8(29	8(29	NUM
hassl-3788	470	7	)	)	PUNCT
hassl-3788	470	8	,	,	PUNCT
hassl-3788	470	9	34	34	NUM
hassl-3788	470	10	-	-	SYM
hassl-3788	470	11	36	36	NUM
hassl-3788	470	12	.	.	PUNCT
hassl-3788	471	1	https://doi.org/10.1080/00014788.1977.9729106	https://doi.org/10.1080/00014788.1977.9729106	PROPN
hassl-3788	471	2	givoly	givoly	PROPN
hassl-3788	471	3	,	,	PUNCT
hassl-3788	471	4	d.	d.	PROPN
hassl-3788	471	5	,	,	PUNCT
hassl-3788	471	6	&	&	CCONJ
hassl-3788	471	7	palmon	palmon	PROPN
hassl-3788	471	8	,	,	PUNCT
hassl-3788	471	9	d.	d.	PROPN
hassl-3788	471	10	(	(	PUNCT
hassl-3788	471	11	1982	1982	NUM
hassl-3788	471	12	)	)	PUNCT
hassl-3788	471	13	.	.	PUNCT
hassl-3788	472	1	timeliness	timeliness	NOUN
hassl-3788	472	2	of	of	ADP
hassl-3788	472	3	annual	annual	ADJ
hassl-3788	472	4	earnings	earning	NOUN
hassl-3788	472	5	announcements	announcement	NOUN
hassl-3788	472	6	:	:	PUNCT
hassl-3788	472	7	some	some	DET
hassl-3788	472	8	empirical	empirical	ADJ
hassl-3788	472	9	evidence	evidence	NOUN
hassl-3788	472	10	.	.	PUNCT
hassl-3788	473	1	the	the	DET
hassl-3788	473	2	accounting	accounting	NOUN
hassl-3788	473	3	review	review	NOUN
hassl-3788	473	4	,	,	PUNCT
hassl-3788	473	5	57(3	57(3	NUM
hassl-3788	473	6	)	)	PUNCT
hassl-3788	473	7	,	,	PUNCT
hassl-3788	473	8	486	486	NUM
hassl-3788	473	9	-	-	SYM
hassl-3788	473	10	508	508	NUM
hassl-3788	473	11	.	.	PUNCT
hassl-3788	474	1	habib	habib	PROPN
hassl-3788	474	2	,	,	PUNCT
hassl-3788	474	3	a.	a.	NOUN
hassl-3788	474	4	(	(	PUNCT
hassl-3788	474	5	2015	2015	NUM
hassl-3788	474	6	)	)	PUNCT
hassl-3788	474	7	.	.	PUNCT
hassl-3788	475	1	the	the	DET
hassl-3788	475	2	new	new	ADJ
hassl-3788	475	3	chinese	chinese	ADJ
hassl-3788	475	4	accounting	accounting	NOUN
hassl-3788	475	5	standards	standard	NOUN
hassl-3788	475	6	and	and	CCONJ
hassl-3788	475	7	audit	audit	NOUN
hassl-3788	475	8	report	report	NOUN
hassl-3788	475	9	lag	lag	NOUN
hassl-3788	475	10	.	.	PUNCT
hassl-3788	476	1	international	international	ADJ
hassl-3788	476	2	journal	journal	PROPN
hassl-3788	476	3	of	of	ADP
hassl-3788	476	4	auditing	auditing	NOUN
hassl-3788	476	5	,	,	PUNCT
hassl-3788	476	6	19(1	19(1	NUM
hassl-3788	476	7	)	)	PUNCT
hassl-3788	476	8	,	,	PUNCT
hassl-3788	476	9	1	1	NUM
hassl-3788	476	10	-	-	SYM
hassl-3788	476	11	14	14	NUM
hassl-3788	476	12	.	.	PUNCT
hassl-3788	476	13	https://doi.org/10.1111/ijau.12030	https://doi.org/10.1111/ijau.12030	PROPN
hassl-3788	476	14	habib	habib	PROPN
hassl-3788	476	15	,	,	PUNCT
hassl-3788	476	16	a.	a.	NOUN
hassl-3788	476	17	,	,	PUNCT
hassl-3788	476	18	bhuiyan	bhuiyan	NOUN
hassl-3788	476	19	,	,	PUNCT
hassl-3788	476	20	m.	m.	PROPN
hassl-3788	476	21	b.	b.	PROPN
hassl-3788	476	22	u.	u.	PROPN
hassl-3788	476	23	,	,	PUNCT
hassl-3788	476	24	huang	huang	PROPN
hassl-3788	476	25	,	,	PUNCT
hassl-3788	476	26	h.	h.	PROPN
hassl-3788	476	27	j.	j.	PROPN
hassl-3788	476	28	,	,	PUNCT
hassl-3788	476	29	&	&	CCONJ
hassl-3788	476	30	miah	miah	PROPN
hassl-3788	476	31	,	,	PUNCT
hassl-3788	476	32	m.	m.	NOUN
hassl-3788	476	33	s.	s.	PROPN
hassl-3788	476	34	(	(	PUNCT
hassl-3788	476	35	2019	2019	NUM
hassl-3788	476	36	)	)	PUNCT
hassl-3788	476	37	.	.	PUNCT
hassl-3788	477	1	determinants	determinant	NOUN
hassl-3788	477	2	of	of	ADP
hassl-3788	477	3	audit	audit	NOUN
hassl-3788	477	4	report	report	NOUN
hassl-3788	477	5	lag	lag	VERB
hassl-3788	477	6	:	:	PUNCT
hassl-3788	477	7	a	a	DET
hassl-3788	477	8	meta‐analysis	meta‐analysis	NOUN
hassl-3788	477	9	.	.	PUNCT
hassl-3788	478	1	international	international	ADJ
hassl-3788	478	2	journal	journal	PROPN
hassl-3788	478	3	of	of	ADP
hassl-3788	478	4	auditing	auditing	NOUN
hassl-3788	478	5	,	,	PUNCT
hassl-3788	478	6	23(1	23(1	NUM
hassl-3788	478	7	)	)	PUNCT
hassl-3788	478	8	,	,	PUNCT
hassl-3788	478	9	20	20	NUM
hassl-3788	478	10	-	-	SYM
hassl-3788	478	11	44	44	NUM
hassl-3788	478	12	.	.	PUNCT
hassl-3788	479	1	https://doi.org/10.1111/ijau.12136	https://doi.org/10.1111/ijau.12136	PROPN
hassl-3788	479	2	habib	habib	PROPN
hassl-3788	479	3	,	,	PUNCT
hassl-3788	479	4	a.	a.	PROPN
hassl-3788	479	5	,	,	PUNCT
hassl-3788	479	6	&	&	CCONJ
hassl-3788	479	7	huang	huang	PROPN
hassl-3788	479	8	,	,	PUNCT
hassl-3788	479	9	h.	h.	PROPN
hassl-3788	479	10	j.	j.	PROPN
hassl-3788	479	11	(	(	PUNCT
hassl-3788	479	12	2019	2019	NUM
hassl-3788	479	13	)	)	PUNCT
hassl-3788	479	14	.	.	PUNCT
hassl-3788	480	1	abnormally	abnormally	ADV
hassl-3788	480	2	long	long	ADJ
hassl-3788	480	3	audit	audit	NOUN
hassl-3788	480	4	report	report	NOUN
hassl-3788	480	5	lags	lag	VERB
hassl-3788	480	6	and	and	CCONJ
hassl-3788	480	7	future	future	ADJ
hassl-3788	480	8	stock	stock	NOUN
hassl-3788	480	9	price	price	NOUN
hassl-3788	480	10	crash	crash	NOUN
hassl-3788	480	11	risk	risk	NOUN
hassl-3788	480	12	:	:	PUNCT
hassl-3788	480	13	evidence	evidence	NOUN
hassl-3788	480	14	from	from	ADP
hassl-3788	480	15	china	china	PROPN
hassl-3788	480	16	.	.	PUNCT
hassl-3788	481	1	international	international	ADJ
hassl-3788	481	2	journal	journal	PROPN
hassl-3788	481	3	of	of	ADP
hassl-3788	481	4	managerial	managerial	ADJ
hassl-3788	481	5	finance	finance	NOUN
hassl-3788	481	6	,	,	PUNCT
hassl-3788	481	7	15(4	15(4	NUM
hassl-3788	481	8	)	)	PUNCT
hassl-3788	481	9	,	,	PUNCT
hassl-3788	481	10	611	611	NUM
hassl-3788	481	11	-	-	SYM
hassl-3788	481	12	635	635	NUM
hassl-3788	481	13	.	.	PUNCT
hassl-3788	482	1	https://doi.org/10.1108/ijmf-07-2018-0213	https://doi.org/10.1108/ijmf-07-2018-0213	PROPN
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hassl-3788	482	3	,	,	PUNCT
hassl-3788	482	4	j.	j.	PROPN
hassl-3788	482	5	,	,	PUNCT
hassl-3788	482	6	&	&	CCONJ
hassl-3788	482	7	ittonen	ittonen	PROPN
hassl-3788	482	8	,	,	PUNCT
hassl-3788	482	9	k.	k.	PROPN
hassl-3788	482	10	(	(	PUNCT
hassl-3788	482	11	2021	2021	NUM
hassl-3788	482	12	)	)	PUNCT
hassl-3788	482	13	.	.	PUNCT
hassl-3788	483	1	organizational	organizational	ADJ
hassl-3788	483	2	resilience	resilience	NOUN
hassl-3788	483	3	of	of	ADP
hassl-3788	483	4	audit	audit	NOUN
hassl-3788	483	5	firms	firm	NOUN
hassl-3788	483	6	-	-	PUNCT
hassl-3788	483	7	evidence	evidence	NOUN
hassl-3788	483	8	from	from	ADP
hassl-3788	483	9	the	the	DET
hassl-3788	483	10	outbreak	outbreak	NOUN
hassl-3788	483	11	of	of	ADP
hassl-3788	483	12	covid-19	covid-19	PROPN
hassl-3788	483	13	.	.	PUNCT
hassl-3788	483	14	available	available	ADJ
hassl-3788	483	15	at	at	ADP
hassl-3788	483	16	ssrn	ssrn	NOUN
hassl-3788	483	17	3845879	3845879	NUM
hassl-3788	483	18	.	.	PUNCT
hassl-3788	484	1	https://doi.org/10.2139/ssrn.3845879	https://doi.org/10.2139/ssrn.3845879	VERB
hassl-3788	484	2	https://doi.org/10.1108/ijaim-09-2018-0107	https://doi.org/10.1108/ijaim-09-2018-0107	PROPN
hassl-3788	484	3	https://doi.org/10.2308/ajpt-50667	https://doi.org/10.2308/ajpt-50667	NOUN
hassl-3788	484	4	https://doi.org/10.1016/j.jaccpubpol.2013.08.003	https://doi.org/10.1016/j.jaccpubpol.2013.08.003	NOUN
hassl-3788	484	5	https://doi.org/10.1108/jaee-09-2019-0173	https://doi.org/10.1108/jaee-09-2019-0173	PROPN
hassl-3788	484	6	https://doi.org/10.2307/2490700	https://doi.org/10.2307/2490700	PRON
hassl-3788	484	7	https://doi.org/10.1080/00014788.1976.9729085	https://doi.org/10.1080/00014788.1976.9729085	PROPN
hassl-3788	485	1	https://doi.org/10.1111/j.1467-6281.1980.tb00085.x	https://doi.org/10.1111/j.1467-6281.1980.tb00085.x	PROPN
hassl-3788	485	2	https://www.journalofaccountancy.com/news/2020/dec/auditing-fraud-risk-during-coronavirus-pandemic.html	https://www.journalofaccountancy.com/news/2020/dec/auditing-fraud-risk-during-coronavirus-pandemic.html	VERB
hassl-3788	485	3	https://www2.deloitte.com/th/en/pages/financial-advisory/articles/local-industry-recovery-framework.html	https://www2.deloitte.com/th/en/pages/financial-advisory/articles/local-industry-recovery-framework.html	PROPN
hassl-3788	485	4	https://www2.deloitte.com/th/en/pages/financial-advisory/articles/local-industry-recovery-framework.html	https://www2.deloitte.com/th/en/pages/financial-advisory/articles/local-industry-recovery-framework.html	VERB
hassl-3788	485	5	https://doi.org/10.1108/maj-06-2017-1572	https://doi.org/10.1108/maj-06-2017-1572	ADP
hassl-3788	485	6	https://doi.org/10.22495/cocv5i3p6	https://doi.org/10.22495/cocv5i3p6	PROPN
hassl-3788	485	7	https://www.ey.com/en_sg/consulting/how-chief-audit-executives-are-responding-to-covid-19-in-the-next	https://www.ey.com/en_sg/consulting/how-chief-audit-executives-are-responding-to-covid-19-in-the-next	PROPN
hassl-3788	485	8	https://doi.org/10.1080/00014788.1977.9729106	https://doi.org/10.1080/00014788.1977.9729106	PROPN
hassl-3788	485	9	https://doi.org/10.1111/ijau.12030	https://doi.org/10.1111/ijau.12030	PROPN
hassl-3788	485	10	https://doi.org/10.1111/ijau.12136	https://doi.org/10.1111/ijau.12136	NOUN
hassl-3788	485	11	https://doi.org/10.1108/ijmf-07-2018-0213	https://doi.org/10.1108/ijmf-07-2018-0213	NOUN
hassl-3788	485	12	https://doi.org/10.2139/ssrn.3845879	https://doi.org/10.2139/ssrn.3845879	ADJ
hassl-3788	485	13	humanities	humanity	NOUN
hassl-3788	485	14	and	and	CCONJ
hassl-3788	485	15	social	social	ADJ
hassl-3788	485	16	sciences	science	NOUN
hassl-3788	485	17	letters	letter	NOUN
hassl-3788	485	18	,	,	PUNCT
hassl-3788	485	19	2024	2024	NUM
hassl-3788	485	20	,	,	PUNCT
hassl-3788	485	21	12(3	12(3	NUM
hassl-3788	485	22	):	):	PUNCT
hassl-3788	485	23	443	443	NUM
hassl-3788	485	24	-	-	SYM
hassl-3788	485	25	460	460	NUM
hassl-3788	485	26	459	459	NUM
hassl-3788	485	27	©	©	ADP
hassl-3788	485	28	2024	2024	NUM
hassl-3788	485	29	conscientia	conscientia	PROPN
hassl-3788	485	30	beam	beam	PROPN
hassl-3788	485	31	.	.	PUNCT
hassl-3788	486	1	all	all	DET
hassl-3788	486	2	rights	right	NOUN
hassl-3788	486	3	reserved	reserve	VERB
hassl-3788	486	4	.	.	PUNCT
hassl-3788	487	1	handoyo	handoyo	PROPN
hassl-3788	487	2	,	,	PUNCT
hassl-3788	487	3	s.	s.	PROPN
hassl-3788	487	4	,	,	PUNCT
hassl-3788	487	5	&	&	CCONJ
hassl-3788	487	6	maulana	maulana	PROPN
hassl-3788	487	7	,	,	PUNCT
hassl-3788	487	8	e.	e.	PROPN
hassl-3788	487	9	d.	d.	PROPN
hassl-3788	487	10	(	(	PUNCT
hassl-3788	487	11	2019	2019	NUM
hassl-3788	487	12	)	)	PUNCT
hassl-3788	487	13	.	.	PUNCT
hassl-3788	488	1	determinants	determinant	NOUN
hassl-3788	488	2	of	of	ADP
hassl-3788	488	3	audit	audit	NOUN
hassl-3788	488	4	report	report	NOUN
hassl-3788	488	5	lag	lag	NOUN
hassl-3788	488	6	of	of	ADP
hassl-3788	488	7	financial	financial	ADJ
hassl-3788	488	8	statements	statement	NOUN
hassl-3788	488	9	in	in	ADP
hassl-3788	488	10	banking	banking	NOUN
hassl-3788	488	11	sector	sector	NOUN
hassl-3788	488	12	.	.	PUNCT
hassl-3788	489	1	matrik	matrik	PROPN
hassl-3788	489	2	:	:	PUNCT
hassl-3788	489	3	jurnal	jurnal	ADJ
hassl-3788	489	4	manajemen	manajeman	NOUN
hassl-3788	489	5	,	,	PUNCT
hassl-3788	489	6	strategi	strategi	PROPN
hassl-3788	489	7	bisnis	bisnis	PROPN
hassl-3788	489	8	dan	dan	PROPN
hassl-3788	489	9	kewirausahaan	kewirausahaan	PROPN
hassl-3788	489	10	,	,	PUNCT
hassl-3788	489	11	13(2	13(2	PROPN
hassl-3788	489	12	)	)	PUNCT
hassl-3788	489	13	,	,	PUNCT
hassl-3788	489	14	1	1	NUM
hassl-3788	489	15	-	-	SYM
hassl-3788	489	16	11	11	NUM
hassl-3788	489	17	.	.	PUNCT
hassl-3788	490	1	harjoto	harjoto	PROPN
hassl-3788	490	2	,	,	PUNCT
hassl-3788	490	3	m.	m.	NOUN
hassl-3788	490	4	a.	a.	PROPN
hassl-3788	490	5	,	,	PUNCT
hassl-3788	490	6	&	&	CCONJ
hassl-3788	490	7	laksmana	laksmana	PROPN
hassl-3788	490	8	,	,	PUNCT
hassl-3788	490	9	i.	i.	PROPN
hassl-3788	490	10	(	(	PUNCT
hassl-3788	490	11	2023	2023	NUM
hassl-3788	490	12	)	)	PUNCT
hassl-3788	490	13	.	.	PUNCT
hassl-3788	491	1	the	the	DET
hassl-3788	491	2	impact	impact	NOUN
hassl-3788	491	3	of	of	ADP
hassl-3788	491	4	covid-19	covid-19	PROPN
hassl-3788	491	5	restrictions	restriction	NOUN
hassl-3788	491	6	on	on	ADP
hassl-3788	491	7	audit	audit	NOUN
hassl-3788	491	8	fees	fee	NOUN
hassl-3788	491	9	and	and	CCONJ
hassl-3788	491	10	audit	audit	NOUN
hassl-3788	491	11	delay	delay	NOUN
hassl-3788	491	12	:	:	PUNCT
hassl-3788	491	13	evidence	evidence	NOUN
hassl-3788	491	14	from	from	ADP
hassl-3788	491	15	auditor	auditor	PROPN
hassl-3788	491	16	local	local	ADJ
hassl-3788	491	17	offices	office	NOUN
hassl-3788	491	18	.	.	PUNCT
hassl-3788	492	1	managerial	managerial	ADJ
hassl-3788	492	2	auditing	auditing	NOUN
hassl-3788	492	3	journal	journal	NOUN
hassl-3788	492	4	,	,	PUNCT
hassl-3788	492	5	38(4	38(4	NUM
hassl-3788	492	6	)	)	PUNCT
hassl-3788	492	7	,	,	PUNCT
hassl-3788	492	8	447	447	NUM
hassl-3788	492	9	-	-	SYM
hassl-3788	492	10	473	473	NUM
hassl-3788	492	11	.	.	PUNCT
hassl-3788	493	1	https://doi.org/10.1108/maj-03-2022-3487	https://doi.org/10.1108/maj-03-2022-3487	PROPN
hassl-3788	493	2	hu	hu	PROPN
hassl-3788	493	3	,	,	PUNCT
hassl-3788	493	4	s.	s.	PROPN
hassl-3788	493	5	,	,	PUNCT
hassl-3788	493	6	&	&	CCONJ
hassl-3788	493	7	zhang	zhang	PROPN
hassl-3788	493	8	,	,	PUNCT
hassl-3788	493	9	y.	y.	PROPN
hassl-3788	493	10	(	(	PUNCT
hassl-3788	493	11	2021	2021	NUM
hassl-3788	493	12	)	)	PUNCT
hassl-3788	493	13	.	.	PUNCT
hassl-3788	494	1	covid-19	covid-19	PROPN
hassl-3788	494	2	pandemic	pandemic	ADJ
hassl-3788	494	3	and	and	CCONJ
hassl-3788	494	4	firm	firm	ADJ
hassl-3788	494	5	performance	performance	NOUN
hassl-3788	494	6	:	:	PUNCT
hassl-3788	494	7	cross	cross	ADJ
hassl-3788	494	8	-	-	ADJ
hassl-3788	494	9	country	country	ADJ
hassl-3788	494	10	evidence	evidence	NOUN
hassl-3788	494	11	.	.	PUNCT
hassl-3788	495	1	international	international	ADJ
hassl-3788	495	2	review	review	NOUN
hassl-3788	495	3	of	of	ADP
hassl-3788	495	4	economics	economics	PROPN
hassl-3788	495	5	&	&	CCONJ
hassl-3788	495	6	finance	finance	PROPN
hassl-3788	495	7	,	,	PUNCT
hassl-3788	495	8	74	74	NUM
hassl-3788	495	9	,	,	PUNCT
hassl-3788	495	10	365	365	NUM
hassl-3788	495	11	-	-	SYM
hassl-3788	495	12	372	372	NUM
hassl-3788	495	13	.	.	PUNCT
hassl-3788	496	1	husain	husain	PROPN
hassl-3788	496	2	,	,	PUNCT
hassl-3788	496	3	t.	t.	PROPN
hassl-3788	496	4	,	,	PUNCT
hassl-3788	496	5	pasupati	pasupati	PROPN
hassl-3788	496	6	,	,	PUNCT
hassl-3788	496	7	b.	b.	PROPN
hassl-3788	496	8	,	,	PUNCT
hassl-3788	496	9	&	&	CCONJ
hassl-3788	496	10	quintania	quintania	PROPN
hassl-3788	496	11	,	,	PUNCT
hassl-3788	496	12	m.	m.	NOUN
hassl-3788	496	13	(	(	PUNCT
hassl-3788	496	14	2020	2020	NUM
hassl-3788	496	15	)	)	PUNCT
hassl-3788	496	16	.	.	PUNCT
hassl-3788	497	1	prediction	prediction	NOUN
hassl-3788	497	2	of	of	ADP
hassl-3788	497	3	audit	audit	NOUN
hassl-3788	497	4	quality	quality	NOUN
hassl-3788	497	5	based	base	VERB
hassl-3788	497	6	on	on	ADP
hassl-3788	497	7	financial	financial	ADJ
hassl-3788	497	8	ratio	ratio	NOUN
hassl-3788	497	9	's	's	PART
hassl-3788	497	10	:	:	PUNCT
hassl-3788	497	11	empirical	empirical	ADJ
hassl-3788	497	12	testing	testing	NOUN
hassl-3788	497	13	in	in	ADP
hassl-3788	497	14	indonesia	indonesia	PROPN
hassl-3788	497	15	.	.	PUNCT
hassl-3788	498	1	international	international	ADJ
hassl-3788	498	2	journal	journal	PROPN
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hassl-3788	498	4	advanced	advanced	ADJ
hassl-3788	498	5	scientific	scientific	ADJ
hassl-3788	498	6	technologies	technology	NOUN
hassl-3788	498	7	in	in	ADP
hassl-3788	498	8	engineering	engineering	NOUN
hassl-3788	498	9	and	and	CCONJ
hassl-3788	498	10	management	management	NOUN
hassl-3788	498	11	sciences	science	NOUN
hassl-3788	498	12	,	,	PUNCT
hassl-3788	498	13	6(9	6(9	NUM
hassl-3788	498	14	)	)	PUNCT
hassl-3788	498	15	,	,	PUNCT
hassl-3788	498	16	1	1	NUM
hassl-3788	498	17	-	-	SYM
hassl-3788	498	18	5	5	NUM
hassl-3788	498	19	.	.	PUNCT
hassl-3788	499	1	kaka	kaka	PROPN
hassl-3788	499	2	,	,	PUNCT
hassl-3788	499	3	e.	e.	PROPN
hassl-3788	499	4	j.	j.	PROPN
hassl-3788	499	5	(	(	PUNCT
hassl-3788	499	6	2021	2021	NUM
hassl-3788	499	7	)	)	PUNCT
hassl-3788	499	8	.	.	PUNCT
hassl-3788	500	1	covid-19	covid-19	PROPN
hassl-3788	500	2	and	and	CCONJ
hassl-3788	500	3	auditing	auditing	NOUN
hassl-3788	500	4	.	.	PUNCT
hassl-3788	501	1	journal	journal	PROPN
hassl-3788	501	2	of	of	ADP
hassl-3788	501	3	applied	apply	VERB
hassl-3788	501	4	accounting	accounting	NOUN
hassl-3788	501	5	and	and	CCONJ
hassl-3788	501	6	taxation	taxation	NOUN
hassl-3788	501	7	,	,	PUNCT
hassl-3788	501	8	6(1	6(1	NUM
hassl-3788	501	9	)	)	PUNCT
hassl-3788	501	10	,	,	PUNCT
hassl-3788	501	11	1	1	NUM
hassl-3788	501	12	-	-	SYM
hassl-3788	501	13	10	10	NUM
hassl-3788	501	14	.	.	PUNCT
hassl-3788	502	1	koutoupis	koutoupis	PROPN
hassl-3788	502	2	,	,	PUNCT
hassl-3788	502	3	a.	a.	PROPN
hassl-3788	502	4	,	,	PUNCT
hassl-3788	502	5	kyriakogkonas	kyriakogkona	NOUN
hassl-3788	502	6	,	,	PUNCT
hassl-3788	502	7	p.	p.	PROPN
hassl-3788	502	8	,	,	PUNCT
hassl-3788	502	9	pazarskis	pazarskis	PROPN
hassl-3788	502	10	,	,	PUNCT
hassl-3788	502	11	m.	m.	NOUN
hassl-3788	502	12	,	,	PUNCT
hassl-3788	502	13	&	&	CCONJ
hassl-3788	502	14	davidopoulos	davidopoulos	PROPN
hassl-3788	502	15	,	,	PUNCT
hassl-3788	502	16	l.	l.	PROPN
hassl-3788	502	17	(	(	PUNCT
hassl-3788	502	18	2021	2021	NUM
hassl-3788	502	19	)	)	PUNCT
hassl-3788	502	20	.	.	PUNCT
hassl-3788	503	1	corporate	corporate	ADJ
hassl-3788	503	2	governance	governance	NOUN
hassl-3788	503	3	and	and	CCONJ
hassl-3788	503	4	covid-19	covid-19	PROPN
hassl-3788	503	5	:	:	PUNCT
hassl-3788	503	6	a	a	DET
hassl-3788	503	7	literature	literature	NOUN
hassl-3788	503	8	review	review	NOUN
hassl-3788	503	9	.	.	PUNCT
hassl-3788	504	1	corporate	corporate	ADJ
hassl-3788	504	2	governance	governance	NOUN
hassl-3788	504	3	:	:	PUNCT
hassl-3788	504	4	the	the	DET
hassl-3788	504	5	international	international	ADJ
hassl-3788	504	6	journal	journal	NOUN
hassl-3788	504	7	of	of	ADP
hassl-3788	504	8	business	business	NOUN
hassl-3788	504	9	in	in	ADP
hassl-3788	504	10	society	society	NOUN
hassl-3788	504	11	,	,	PUNCT
hassl-3788	504	12	21(6	21(6	NOUN
hassl-3788	504	13	)	)	PUNCT
hassl-3788	504	14	,	,	PUNCT
hassl-3788	504	15	969	969	NUM
hassl-3788	504	16	-	-	SYM
hassl-3788	504	17	982	982	NUM
hassl-3788	504	18	.	.	PUNCT
hassl-3788	505	1	https://doi.org/10.1108/cg-10-2020-0447	https://doi.org/10.1108/cg-10-2020-0447	PROPN
hassl-3788	505	2	kpmg	kpmg	PROPN
hassl-3788	505	3	.	.	PUNCT
hassl-3788	506	1	(	(	PUNCT
hassl-3788	506	2	2020	2020	NUM
hassl-3788	506	3	)	)	PUNCT
hassl-3788	506	4	.	.	PUNCT
hassl-3788	507	1	the	the	DET
hassl-3788	507	2	impact	impact	NOUN
hassl-3788	507	3	of	of	ADP
hassl-3788	507	4	covid-19	covid-19	PROPN
hassl-3788	507	5	on	on	ADP
hassl-3788	507	6	financial	financial	ADJ
hassl-3788	507	7	reporting	reporting	NOUN
hassl-3788	507	8	and	and	CCONJ
hassl-3788	507	9	audit	audit	NOUN
hassl-3788	507	10	processes	process	NOUN
hassl-3788	507	11	.	.	PUNCT
hassl-3788	507	12	retrieved	retrieve	VERB
hassl-3788	507	13	from	from	ADP
hassl-3788	507	14	https://assets.kpmg.com/content/dam/kpmg/lk/pdf/covid-19-impact-on-financial-reporting-part-1.pdf	https://assets.kpmg.com/content/dam/kpmg/lk/pdf/covid-19-impact-on-financial-reporting-part-1.pdf	PROPN
hassl-3788	507	15	lai	lai	PROPN
hassl-3788	507	16	,	,	PUNCT
hassl-3788	507	17	k.-w	k.-w	PROPN
hassl-3788	507	18	.	.	PUNCT
hassl-3788	508	1	(	(	PUNCT
hassl-3788	508	2	2019	2019	NUM
hassl-3788	508	3	)	)	PUNCT
hassl-3788	508	4	.	.	PUNCT
hassl-3788	509	1	audit	audit	NOUN
hassl-3788	509	2	report	report	NOUN
hassl-3788	509	3	lag	lag	NOUN
hassl-3788	509	4	,	,	PUNCT
hassl-3788	509	5	audit	audit	NOUN
hassl-3788	509	6	fees	fee	NOUN
hassl-3788	509	7	,	,	PUNCT
hassl-3788	509	8	and	and	CCONJ
hassl-3788	509	9	audit	audit	NOUN
hassl-3788	509	10	quality	quality	NOUN
hassl-3788	509	11	following	follow	VERB
hassl-3788	509	12	an	an	DET
hassl-3788	509	13	audit	audit	NOUN
hassl-3788	509	14	firm	firm	NOUN
hassl-3788	509	15	merger	merger	NOUN
hassl-3788	509	16	:	:	PUNCT
hassl-3788	509	17	evidence	evidence	NOUN
hassl-3788	509	18	from	from	ADP
hassl-3788	509	19	hong	hong	PROPN
hassl-3788	509	20	kong	kong	PROPN
hassl-3788	509	21	.	.	PUNCT
hassl-3788	510	1	journal	journal	PROPN
hassl-3788	510	2	of	of	ADP
hassl-3788	510	3	international	international	ADJ
hassl-3788	510	4	accounting	accounting	NOUN
hassl-3788	510	5	,	,	PUNCT
hassl-3788	510	6	auditing	auditing	NOUN
hassl-3788	510	7	and	and	CCONJ
hassl-3788	510	8	taxation	taxation	NOUN
hassl-3788	510	9	,	,	PUNCT
hassl-3788	510	10	36	36	NUM
hassl-3788	510	11	,	,	PUNCT
hassl-3788	510	12	100271	100271	NUM
hassl-3788	510	13	.	.	PUNCT
hassl-3788	511	1	https://doi.org/10.1016/j.intaccaudtax.2019.100271	https://doi.org/10.1016/j.intaccaudtax.2019.100271	NOUN
hassl-3788	511	2	lajmi	lajmi	PROPN
hassl-3788	511	3	,	,	PUNCT
hassl-3788	511	4	a.	a.	PROPN
hassl-3788	511	5	,	,	PUNCT
hassl-3788	511	6	&	&	CCONJ
hassl-3788	511	7	yab	yab	PROPN
hassl-3788	511	8	,	,	PUNCT
hassl-3788	511	9	m.	m.	NOUN
hassl-3788	511	10	(	(	PUNCT
hassl-3788	511	11	2022	2022	NUM
hassl-3788	511	12	)	)	PUNCT
hassl-3788	511	13	.	.	PUNCT
hassl-3788	512	1	the	the	DET
hassl-3788	512	2	impact	impact	NOUN
hassl-3788	512	3	of	of	ADP
hassl-3788	512	4	internal	internal	ADJ
hassl-3788	512	5	corporate	corporate	ADJ
hassl-3788	512	6	governance	governance	NOUN
hassl-3788	512	7	mechanisms	mechanism	NOUN
hassl-3788	512	8	on	on	ADP
hassl-3788	512	9	audit	audit	NOUN
hassl-3788	512	10	report	report	NOUN
hassl-3788	512	11	lag	lag	VERB
hassl-3788	512	12	:	:	PUNCT
hassl-3788	512	13	evidence	evidence	NOUN
hassl-3788	512	14	from	from	ADP
hassl-3788	512	15	tunisian	tunisian	ADJ
hassl-3788	512	16	listed	list	VERB
hassl-3788	512	17	companies	company	NOUN
hassl-3788	512	18	.	.	PUNCT
hassl-3788	513	1	euromed	eurome	VERB
hassl-3788	513	2	journal	journal	PROPN
hassl-3788	513	3	of	of	ADP
hassl-3788	513	4	business	business	NOUN
hassl-3788	513	5	,	,	PUNCT
hassl-3788	513	6	17(4	17(4	NUM
hassl-3788	513	7	)	)	PUNCT
hassl-3788	513	8	,	,	PUNCT
hassl-3788	513	9	619	619	NUM
hassl-3788	513	10	-	-	SYM
hassl-3788	513	11	633	633	NUM
hassl-3788	513	12	.	.	PUNCT
hassl-3788	514	1	https://doi.org/10.1108/emjb-05-2021-0070	https://doi.org/10.1108/emjb-05-2021-0070	PROPN
hassl-3788	514	2	lawal	lawal	PROPN
hassl-3788	514	3	,	,	PUNCT
hassl-3788	514	4	t.	t.	PROPN
hassl-3788	514	5	,	,	PUNCT
hassl-3788	514	6	&	&	CCONJ
hassl-3788	514	7	shinozawa	shinozawa	PROPN
hassl-3788	514	8	,	,	PUNCT
hassl-3788	514	9	y.	y.	PROPN
hassl-3788	514	10	(	(	PUNCT
hassl-3788	514	11	2022	2022	NUM
hassl-3788	514	12	)	)	PUNCT
hassl-3788	514	13	.	.	PUNCT
hassl-3788	515	1	financial	financial	ADJ
hassl-3788	515	2	reporting	reporting	NOUN
hassl-3788	515	3	lag	lag	NOUN
hassl-3788	515	4	during	during	ADP
hassl-3788	515	5	covid-19	covid-19	PROPN
hassl-3788	515	6	:	:	PUNCT
hassl-3788	515	7	evidence	evidence	NOUN
hassl-3788	515	8	from	from	ADP
hassl-3788	515	9	flash	flash	NOUN
hassl-3788	515	10	reporting	reporting	NOUN
hassl-3788	515	11	in	in	ADP
hassl-3788	515	12	japan	japan	PROPN
hassl-3788	515	13	.	.	PUNCT
hassl-3788	516	1	asiapacific	asiapacific	ADJ
hassl-3788	516	2	journal	journal	NOUN
hassl-3788	516	3	of	of	ADP
hassl-3788	516	4	accounting	accounting	PROPN
hassl-3788	516	5	&	&	CCONJ
hassl-3788	516	6	economics	economic	NOUN
hassl-3788	516	7	,	,	PUNCT
hassl-3788	516	8	1	1	NUM
hassl-3788	516	9	-	-	SYM
hassl-3788	516	10	19	19	NUM
hassl-3788	516	11	.	.	PUNCT
hassl-3788	517	1	https://doi.org/10.1080/16081625.2022.2147967	https://doi.org/10.1080/16081625.2022.2147967	PROPN
hassl-3788	517	2	liu	liu	PROPN
hassl-3788	517	3	,	,	PUNCT
hassl-3788	517	4	h.	h.	PROPN
hassl-3788	517	5	,	,	PUNCT
hassl-3788	517	6	yi	yi	PROPN
hassl-3788	517	7	,	,	PUNCT
hassl-3788	517	8	x.	x.	NOUN
hassl-3788	517	9	,	,	PUNCT
hassl-3788	517	10	&	&	CCONJ
hassl-3788	517	11	yin	yin	PROPN
hassl-3788	517	12	,	,	PUNCT
hassl-3788	517	13	l.	l.	PROPN
hassl-3788	517	14	(	(	PUNCT
hassl-3788	517	15	2021	2021	NUM
hassl-3788	517	16	)	)	PUNCT
hassl-3788	517	17	.	.	PUNCT
hassl-3788	518	1	the	the	DET
hassl-3788	518	2	impact	impact	NOUN
hassl-3788	518	3	of	of	ADP
hassl-3788	518	4	operating	operate	VERB
hassl-3788	518	5	flexibility	flexibility	NOUN
hassl-3788	518	6	on	on	ADP
hassl-3788	518	7	firms	firm	NOUN
hassl-3788	518	8	’	’	PART
hassl-3788	518	9	performance	performance	NOUN
hassl-3788	518	10	during	during	ADP
hassl-3788	518	11	the	the	DET
hassl-3788	518	12	covid-19	covid-19	PROPN
hassl-3788	518	13	outbreak	outbreak	NOUN
hassl-3788	518	14	:	:	PUNCT
hassl-3788	518	15	evidence	evidence	NOUN
hassl-3788	518	16	from	from	ADP
hassl-3788	518	17	china	china	PROPN
hassl-3788	518	18	.	.	PUNCT
hassl-3788	519	1	finance	finance	NOUN
hassl-3788	519	2	research	research	NOUN
hassl-3788	519	3	letters	letter	NOUN
hassl-3788	519	4	,	,	PUNCT
hassl-3788	519	5	38	38	NUM
hassl-3788	519	6	,	,	PUNCT
hassl-3788	519	7	101808	101808	NUM
hassl-3788	519	8	.	.	PUNCT
hassl-3788	520	1	https://doi.org/10.1016/j.frl.2020.101808	https://doi.org/10.1016/j.frl.2020.101808	PROPN
hassl-3788	520	2	mckibbin	mckibbin	PROPN
hassl-3788	520	3	,	,	PUNCT
hassl-3788	520	4	w.	w.	PROPN
hassl-3788	520	5	,	,	PUNCT
hassl-3788	520	6	&	&	CCONJ
hassl-3788	520	7	fernando	fernando	PROPN
hassl-3788	520	8	,	,	PUNCT
hassl-3788	520	9	r.	r.	PROPN
hassl-3788	520	10	(	(	PUNCT
hassl-3788	520	11	2020	2020	NUM
hassl-3788	520	12	)	)	PUNCT
hassl-3788	520	13	.	.	PUNCT
hassl-3788	521	1	the	the	DET
hassl-3788	521	2	economic	economic	ADJ
hassl-3788	521	3	impact	impact	NOUN
hassl-3788	521	4	of	of	ADP
hassl-3788	521	5	covid-19	covid-19	PROPN
hassl-3788	521	6	.	.	PUNCT
hassl-3788	521	7	economics	economic	NOUN
hassl-3788	521	8	in	in	ADP
hassl-3788	521	9	the	the	DET
hassl-3788	521	10	time	time	NOUN
hassl-3788	521	11	of	of	ADP
hassl-3788	521	12	covid-19	covid-19	PROPN
hassl-3788	521	13	.	.	PUNCT
hassl-3788	521	14	baldwin	baldwin	PROPN
hassl-3788	521	15	,	,	PUNCT
hassl-3788	521	16	b.	b.	PROPN
hassl-3788	521	17	weder	weder	PROPN
hassl-3788	521	18	di	di	PROPN
hassl-3788	521	19	mauro	mauro	PROPN
hassl-3788	521	20	(	(	PUNCT
hassl-3788	521	21	red	red	PROPN
hassl-3788	521	22	.	.	PUNCT
hassl-3788	521	23	)	)	PUNCT
hassl-3788	521	24	.	.	PUNCT
hassl-3788	522	1	londyn	londyn	ADV
hassl-3788	522	2	:	:	PUNCT
hassl-3788	522	3	centre	centre	NOUN
hassl-3788	522	4	for	for	ADP
hassl-3788	522	5	economic	economic	ADJ
hassl-3788	522	6	policy	policy	NOUN
hassl-3788	522	7	research	research	NOUN
hassl-3788	522	8	(	(	PUNCT
hassl-3788	522	9	cepr	cepr	ADJ
hassl-3788	522	10	)	)	PUNCT
hassl-3788	522	11	.	.	PUNCT
hassl-3788	523	1	morris	morris	PROPN
hassl-3788	523	2	,	,	PUNCT
hassl-3788	523	3	l.	l.	PROPN
hassl-3788	523	4	,	,	PUNCT
hassl-3788	523	5	&	&	CCONJ
hassl-3788	523	6	hoitash	hoitash	PROPN
hassl-3788	523	7	,	,	PUNCT
hassl-3788	523	8	r.	r.	PROPN
hassl-3788	523	9	(	(	PUNCT
hassl-3788	523	10	2023	2023	NUM
hassl-3788	523	11	)	)	PUNCT
hassl-3788	523	12	.	.	PUNCT
hassl-3788	524	1	auditor	auditor	PROPN
hassl-3788	524	2	health	health	PROPN
hassl-3788	524	3	and	and	CCONJ
hassl-3788	524	4	audit	audit	NOUN
hassl-3788	524	5	outcomes	outcome	NOUN
hassl-3788	524	6	before	before	ADP
hassl-3788	524	7	covid-19	covid-19	PROPN
hassl-3788	524	8	.	.	PROPN
hassl-3788	524	9	journal	journal	PROPN
hassl-3788	524	10	of	of	ADP
hassl-3788	524	11	accounting	accounting	NOUN
hassl-3788	524	12	and	and	CCONJ
hassl-3788	524	13	public	public	ADJ
hassl-3788	524	14	policy	policy	NOUN
hassl-3788	524	15	,	,	PUNCT
hassl-3788	524	16	42(3	42(3	NUM
hassl-3788	524	17	)	)	PUNCT
hassl-3788	524	18	,	,	PUNCT
hassl-3788	524	19	107074	107074	NUM
hassl-3788	524	20	.	.	PUNCT
hassl-3788	525	1	https://doi.org/10.1016/j.jaccpubpol.2023.107074	https://doi.org/10.1016/j.jaccpubpol.2023.107074	PROPN
hassl-3788	525	2	nelson	nelson	PROPN
hassl-3788	525	3	,	,	PUNCT
hassl-3788	525	4	p.	p.	PROPN
hassl-3788	525	5	s.	s.	PROPN
hassl-3788	525	6	,	,	PUNCT
hassl-3788	525	7	&	&	CCONJ
hassl-3788	525	8	shukeri	shukeri	PROPN
hassl-3788	525	9	,	,	PUNCT
hassl-3788	525	10	n.	n.	PROPN
hassl-3788	525	11	s.	s.	PROPN
hassl-3788	525	12	(	(	PUNCT
hassl-3788	525	13	2011	2011	NUM
hassl-3788	525	14	)	)	PUNCT
hassl-3788	525	15	.	.	PUNCT
hassl-3788	526	1	corporate	corporate	ADJ
hassl-3788	526	2	governance	governance	NOUN
hassl-3788	526	3	and	and	CCONJ
hassl-3788	526	4	audit	audit	NOUN
hassl-3788	526	5	report	report	NOUN
hassl-3788	526	6	timeliness	timeliness	NOUN
hassl-3788	526	7	:	:	PUNCT
hassl-3788	526	8	evidence	evidence	NOUN
hassl-3788	526	9	from	from	ADP
hassl-3788	526	10	malaysia	malaysia	PROPN
hassl-3788	526	11	.	.	PUNCT
hassl-3788	527	1	research	research	NOUN
hassl-3788	527	2	in	in	ADP
hassl-3788	527	3	accounting	account	VERB
hassl-3788	527	4	in	in	ADP
hassl-3788	527	5	emerging	emerge	VERB
hassl-3788	527	6	economies	economy	NOUN
hassl-3788	527	7	(	(	PUNCT
hassl-3788	527	8	vol	vol	NOUN
hassl-3788	527	9	.	.	NOUN
hassl-3788	527	10	11	11	NUM
hassl-3788	527	11	):	):	PUNCT
hassl-3788	527	12	emerald	emerald	NOUN
hassl-3788	527	13	group	group	PROPN
hassl-3788	527	14	publishing	publishing	PROPN
hassl-3788	527	15	ltd	ltd	PROPN
hassl-3788	527	16	.	.	PROPN
hassl-3788	527	17	pwc	pwc	PROPN
hassl-3788	527	18	.	.	PUNCT
hassl-3788	528	1	(	(	PUNCT
hassl-3788	528	2	2020	2020	NUM
hassl-3788	528	3	)	)	PUNCT
hassl-3788	528	4	.	.	PUNCT
hassl-3788	529	1	covid-19	covid-19	PROPN
hassl-3788	529	2	:	:	PUNCT
hassl-3788	529	3	responding	respond	VERB
hassl-3788	529	4	to	to	ADP
hassl-3788	529	5	impact	impact	NOUN
hassl-3788	529	6	on	on	ADP
hassl-3788	529	7	accounting	accounting	NOUN
hassl-3788	529	8	and	and	CCONJ
hassl-3788	529	9	reporting	reporting	NOUN
hassl-3788	529	10	.	.	PUNCT
hassl-3788	530	1	retrieved	retrieve	VERB
hassl-3788	530	2	from	from	ADP
hassl-3788	530	3	https://www.pwc.com/sg/en/publications/a-resilient-tomorrow-covid-19-response-and-transformation/accountingand-reporting.html	https://www.pwc.com/sg/en/publications/a-resilient-tomorrow-covid-19-response-and-transformation/accountingand-reporting.html	PROPN
hassl-3788	530	4	radigan	radigan	PROPN
hassl-3788	530	5	,	,	PUNCT
hassl-3788	530	6	j.	j.	PROPN
hassl-3788	530	7	(	(	PUNCT
hassl-3788	530	8	2021	2021	NUM
hassl-3788	530	9	)	)	PUNCT
hassl-3788	530	10	.	.	PUNCT
hassl-3788	531	1	a	a	DET
hassl-3788	531	2	new	new	ADJ
hassl-3788	531	3	road	road	NOUN
hassl-3788	531	4	map	map	NOUN
hassl-3788	531	5	for	for	ADP
hassl-3788	531	6	risk	risk	NOUN
hassl-3788	531	7	assessment	assessment	NOUN
hassl-3788	531	8	,	,	PUNCT
hassl-3788	531	9	audit	audit	NOUN
hassl-3788	531	10	work	work	NOUN
hassl-3788	531	11	.	.	PUNCT
hassl-3788	532	1	retrieved	retrieve	VERB
hassl-3788	532	2	from	from	ADP
hassl-3788	532	3	https://www.journalofaccountancy.com/news/2021/may/new-road-map-for-risk-assessment-audit-work.html	https://www.journalofaccountancy.com/news/2021/may/new-road-map-for-risk-assessment-audit-work.html	NUM
hassl-3788	532	4	ravi	ravi	PROPN
hassl-3788	532	5	,	,	PUNCT
hassl-3788	532	6	j.	j.	PROPN
hassl-3788	532	7	(	(	PUNCT
hassl-3788	532	8	2020	2020	NUM
hassl-3788	532	9	)	)	PUNCT
hassl-3788	532	10	.	.	PUNCT
hassl-3788	533	1	covid-19	covid-19	PROPN
hassl-3788	533	2	decisions	decision	NOUN
hassl-3788	533	3	create	create	VERB
hassl-3788	533	4	data	datum	NOUN
hassl-3788	533	5	dilemma	dilemma	NOUN
hassl-3788	533	6	for	for	ADP
hassl-3788	533	7	businesses	business	NOUN
hassl-3788	533	8	journal	journal	PROPN
hassl-3788	533	9	od	od	PROPN
hassl-3788	533	10	accountancy	accountancy	PROPN
hassl-3788	533	11	.	.	PUNCT
hassl-3788	534	1	retrieved	retrieve	VERB
hassl-3788	534	2	from	from	ADP
hassl-3788	534	3	https://www.journalofaccountancy.com/news/2020/sep/coronavirus-decisions-create-data-dilemma.html	https://www.journalofaccountancy.com/news/2020/sep/coronavirus-decisions-create-data-dilemma.html	NUM
hassl-3788	534	4	raweh	raweh	PROPN
hassl-3788	534	5	,	,	PUNCT
hassl-3788	534	6	n.	n.	PROPN
hassl-3788	534	7	a.	a.	PROPN
hassl-3788	534	8	,	,	PUNCT
hassl-3788	534	9	kamardin	kamardin	PROPN
hassl-3788	534	10	,	,	PUNCT
hassl-3788	534	11	h.	h.	PROPN
hassl-3788	534	12	,	,	PUNCT
hassl-3788	534	13	&	&	CCONJ
hassl-3788	534	14	malik	malik	PROPN
hassl-3788	534	15	,	,	PUNCT
hassl-3788	534	16	m.	m.	NOUN
hassl-3788	534	17	(	(	PUNCT
hassl-3788	534	18	2019	2019	NUM
hassl-3788	534	19	)	)	PUNCT
hassl-3788	534	20	.	.	PUNCT
hassl-3788	535	1	audit	audit	NOUN
hassl-3788	535	2	committee	committee	NOUN
hassl-3788	535	3	characteristics	characteristic	NOUN
hassl-3788	535	4	and	and	CCONJ
hassl-3788	535	5	audit	audit	NOUN
hassl-3788	535	6	report	report	NOUN
hassl-3788	535	7	lag	lag	VERB
hassl-3788	535	8	:	:	PUNCT
hassl-3788	535	9	evidence	evidence	NOUN
hassl-3788	535	10	from	from	ADP
hassl-3788	535	11	oman	oman	PROPN
hassl-3788	535	12	.	.	PUNCT
hassl-3788	536	1	international	international	ADJ
hassl-3788	536	2	journal	journal	PROPN
hassl-3788	536	3	of	of	ADP
hassl-3788	536	4	accounting	accounting	NOUN
hassl-3788	536	5	and	and	CCONJ
hassl-3788	536	6	financial	financial	ADJ
hassl-3788	536	7	reporting	reporting	NOUN
hassl-3788	536	8	,	,	PUNCT
hassl-3788	536	9	9(1	9(1	NUM
hassl-3788	536	10	)	)	PUNCT
hassl-3788	536	11	,	,	PUNCT
hassl-3788	536	12	152	152	NUM
hassl-3788	536	13	-	-	SYM
hassl-3788	536	14	169	169	NUM
hassl-3788	536	15	.	.	PUNCT
hassl-3788	537	1	https://doi.org/10.5296/ijafr.v9i1.14170	https://doi.org/10.5296/ijafr.v9i1.14170	PRON
hassl-3788	537	2	saleem	saleem	PROPN
hassl-3788	537	3	,	,	PUNCT
hassl-3788	537	4	k.	k.	PROPN
hassl-3788	537	5	(	(	PUNCT
hassl-3788	537	6	2021	2021	NUM
hassl-3788	537	7	)	)	PUNCT
hassl-3788	537	8	.	.	PUNCT
hassl-3788	538	1	the	the	DET
hassl-3788	538	2	impact	impact	NOUN
hassl-3788	538	3	of	of	ADP
hassl-3788	538	4	the	the	DET
hassl-3788	538	5	coronavirus	coronavirus	NOUN
hassl-3788	538	6	pandemic	pandemic	ADJ
hassl-3788	538	7	on	on	ADP
hassl-3788	538	8	auditing	audit	VERB
hassl-3788	538	9	quality	quality	NOUN
hassl-3788	538	10	in	in	ADP
hassl-3788	538	11	jordan	jordan	PROPN
hassl-3788	538	12	.	.	PUNCT
hassl-3788	539	1	international	international	ADJ
hassl-3788	539	2	journal	journal	PROPN
hassl-3788	539	3	of	of	ADP
hassl-3788	539	4	innovation	innovation	NOUN
hassl-3788	539	5	,	,	PUNCT
hassl-3788	539	6	creativity	creativity	NOUN
hassl-3788	539	7	and	and	CCONJ
hassl-3788	539	8	change	change	NOUN
hassl-3788	539	9	,	,	PUNCT
hassl-3788	539	10	15(4	15(4	NUM
hassl-3788	539	11	)	)	PUNCT
hassl-3788	539	12	,	,	PUNCT
hassl-3788	539	13	31	31	NUM
hassl-3788	539	14	-	-	SYM
hassl-3788	539	15	40	40	NUM
hassl-3788	539	16	.	.	PUNCT
hassl-3788	540	1	securities	security	NOUN
hassl-3788	540	2	and	and	CCONJ
hassl-3788	540	3	exchange	exchange	PROPN
hassl-3788	540	4	commission	commission	PROPN
hassl-3788	540	5	.	.	PUNCT
hassl-3788	541	1	(	(	PUNCT
hassl-3788	541	2	2004	2004	NUM
hassl-3788	541	3	)	)	PUNCT
hassl-3788	541	4	.	.	PUNCT
hassl-3788	542	1	final	final	ADJ
hassl-3788	542	2	rule	rule	NOUN
hassl-3788	542	3	:	:	PUNCT
hassl-3788	542	4	additional	additional	ADJ
hassl-3788	542	5	form	form	NOUN
hassl-3788	542	6	8	8	NUM
hassl-3788	542	7	-	-	PUNCT
hassl-3788	542	8	k	k	NOUN
hassl-3788	542	9	disclosure	disclosure	NOUN
hassl-3788	542	10	requirements	requirement	NOUN
hassl-3788	542	11	and	and	CCONJ
hassl-3788	542	12	acceleration	acceleration	NOUN
hassl-3788	542	13	of	of	ADP
hassl-3788	542	14	filing	filing	NOUN
hassl-3788	542	15	date	date	NOUN
hassl-3788	542	16	.	.	PUNCT
hassl-3788	543	1	securities	security	NOUN
hassl-3788	543	2	and	and	CCONJ
hassl-3788	543	3	exchange	exchange	PROPN
hassl-3788	543	4	commission	commission	PROPN
hassl-3788	543	5	.	.	PUNCT
hassl-3788	544	1	shen	shen	PROPN
hassl-3788	544	2	,	,	PUNCT
hassl-3788	544	3	h.	h.	PROPN
hassl-3788	544	4	,	,	PUNCT
hassl-3788	544	5	fu	fu	PROPN
hassl-3788	544	6	,	,	PUNCT
hassl-3788	544	7	m.	m.	NOUN
hassl-3788	544	8	,	,	PUNCT
hassl-3788	544	9	pan	pan	PROPN
hassl-3788	544	10	,	,	PUNCT
hassl-3788	544	11	h.	h.	PROPN
hassl-3788	544	12	,	,	PUNCT
hassl-3788	544	13	yu	yu	PROPN
hassl-3788	544	14	,	,	PUNCT
hassl-3788	544	15	z.	z.	PROPN
hassl-3788	544	16	,	,	PUNCT
hassl-3788	544	17	&	&	CCONJ
hassl-3788	544	18	chen	chen	PROPN
hassl-3788	544	19	,	,	PUNCT
hassl-3788	544	20	y.	y.	PROPN
hassl-3788	544	21	(	(	PUNCT
hassl-3788	544	22	2020	2020	NUM
hassl-3788	544	23	)	)	PUNCT
hassl-3788	544	24	.	.	PUNCT
hassl-3788	545	1	the	the	DET
hassl-3788	545	2	impact	impact	NOUN
hassl-3788	545	3	of	of	ADP
hassl-3788	545	4	the	the	DET
hassl-3788	545	5	covid-19	covid-19	PROPN
hassl-3788	545	6	pandemic	pandemic	NOUN
hassl-3788	545	7	on	on	ADP
hassl-3788	545	8	firm	firm	ADJ
hassl-3788	545	9	performance	performance	NOUN
hassl-3788	545	10	.	.	PUNCT
hassl-3788	546	1	emerging	emerge	VERB
hassl-3788	546	2	markets	market	NOUN
hassl-3788	546	3	finance	finance	NOUN
hassl-3788	546	4	and	and	CCONJ
hassl-3788	546	5	trade	trade	NOUN
hassl-3788	546	6	,	,	PUNCT
hassl-3788	546	7	56(10	56(10	NUM
hassl-3788	546	8	)	)	PUNCT
hassl-3788	546	9	,	,	PUNCT
hassl-3788	546	10	2213	2213	NUM
hassl-3788	546	11	-	-	SYM
hassl-3788	546	12	2230	2230	NUM
hassl-3788	546	13	.	.	PUNCT
hassl-3788	547	1	shleifer	shleifer	PROPN
hassl-3788	547	2	,	,	PUNCT
hassl-3788	547	3	a.	a.	PROPN
hassl-3788	547	4	,	,	PUNCT
hassl-3788	547	5	&	&	CCONJ
hassl-3788	547	6	vishny	vishny	PROPN
hassl-3788	547	7	,	,	PUNCT
hassl-3788	547	8	r.	r.	PROPN
hassl-3788	547	9	w.	w.	PROPN
hassl-3788	547	10	(	(	PUNCT
hassl-3788	547	11	1997	1997	NUM
hassl-3788	547	12	)	)	PUNCT
hassl-3788	547	13	.	.	PUNCT
hassl-3788	548	1	a	a	DET
hassl-3788	548	2	survey	survey	NOUN
hassl-3788	548	3	of	of	ADP
hassl-3788	548	4	corporate	corporate	ADJ
hassl-3788	548	5	governance	governance	NOUN
hassl-3788	548	6	.	.	PUNCT
hassl-3788	549	1	the	the	DET
hassl-3788	549	2	journal	journal	NOUN
hassl-3788	549	3	of	of	ADP
hassl-3788	549	4	finance	finance	NOUN
hassl-3788	549	5	,	,	PUNCT
hassl-3788	549	6	52(2	52(2	NUM
hassl-3788	549	7	)	)	PUNCT
hassl-3788	549	8	,	,	PUNCT
hassl-3788	549	9	737	737	NUM
hassl-3788	549	10	-	-	SYM
hassl-3788	549	11	783	783	NUM
hassl-3788	549	12	.	.	PUNCT
hassl-3788	550	1	https://doi.org/10.1108/maj-03-2022-3487	https://doi.org/10.1108/maj-03-2022-3487	PROPN
hassl-3788	550	2	https://doi.org/10.1108/cg-10-2020-0447	https://doi.org/10.1108/cg-10-2020-0447	PROPN
hassl-3788	550	3	https://assets.kpmg.com/content/dam/kpmg/lk/pdf/covid-19-impact-on-financial-reporting-part-1.pdf	https://assets.kpmg.com/content/dam/kpmg/lk/pdf/covid-19-impact-on-financial-reporting-part-1.pdf	PROPN
hassl-3788	550	4	https://doi.org/10.1016/j.intaccaudtax.2019.100271	https://doi.org/10.1016/j.intaccaudtax.2019.100271	PROPN
hassl-3788	550	5	https://doi.org/10.1108/emjb-05-2021-0070	https://doi.org/10.1108/emjb-05-2021-0070	NOUN
hassl-3788	550	6	https://doi.org/10.1080/16081625.2022.2147967	https://doi.org/10.1080/16081625.2022.2147967	PROPN
hassl-3788	550	7	https://doi.org/10.1016/j.frl.2020.101808	https://doi.org/10.1016/j.frl.2020.101808	PROPN
hassl-3788	550	8	https://doi.org/10.1016/j.jaccpubpol.2023.107074	https://doi.org/10.1016/j.jaccpubpol.2023.107074	PROPN
hassl-3788	550	9	https://www.pwc.com/sg/en/publications/a-resilient-tomorrow-covid-19-response-and-transformation/accounting-and-reporting.html	https://www.pwc.com/sg/en/publications/a-resilient-tomorrow-covid-19-response-and-transformation/accounting-and-reporting.html	PROPN
hassl-3788	550	10	https://www.pwc.com/sg/en/publications/a-resilient-tomorrow-covid-19-response-and-transformation/accounting-and-reporting.html	https://www.pwc.com/sg/en/publications/a-resilient-tomorrow-covid-19-response-and-transformation/accounting-and-reporting.html	PROPN
hassl-3788	550	11	https://www.journalofaccountancy.com/news/2021/may/new-road-map-for-risk-assessment-audit-work.html	https://www.journalofaccountancy.com/news/2021/may/new-road-map-for-risk-assessment-audit-work.html	VERB
hassl-3788	550	12	https://www.journalofaccountancy.com/news/2020/sep/coronavirus-decisions-create-data-dilemma.html	https://www.journalofaccountancy.com/news/2020/sep/coronavirus-decisions-create-data-dilemma.html	PROPN
hassl-3788	550	13	https://doi.org/10.5296/ijafr.v9i1.14170	https://doi.org/10.5296/ijafr.v9i1.14170	PROPN
hassl-3788	550	14	humanities	humanity	NOUN
hassl-3788	550	15	and	and	CCONJ
hassl-3788	550	16	social	social	ADJ
hassl-3788	550	17	sciences	science	NOUN
hassl-3788	550	18	letters	letter	NOUN
hassl-3788	550	19	,	,	PUNCT
hassl-3788	550	20	2024	2024	NUM
hassl-3788	550	21	,	,	PUNCT
hassl-3788	550	22	12(3	12(3	NUM
hassl-3788	550	23	):	):	PUNCT
hassl-3788	550	24	443	443	NUM
hassl-3788	550	25	-	-	SYM
hassl-3788	550	26	460	460	NUM
hassl-3788	550	27	460	460	NUM
hassl-3788	550	28	©	©	ADP
hassl-3788	550	29	2024	2024	NUM
hassl-3788	550	30	conscientia	conscientia	PROPN
hassl-3788	550	31	beam	beam	PROPN
hassl-3788	550	32	.	.	PUNCT
hassl-3788	551	1	all	all	DET
hassl-3788	551	2	rights	right	NOUN
hassl-3788	551	3	reserved	reserve	VERB
hassl-3788	551	4	.	.	PUNCT
hassl-3788	552	1	uyob	uyob	PROPN
hassl-3788	552	2	,	,	PUNCT
hassl-3788	552	3	s.	s.	PROPN
hassl-3788	552	4	,	,	PUNCT
hassl-3788	552	5	othman	othman	PROPN
hassl-3788	552	6	,	,	PUNCT
hassl-3788	552	7	j.	j.	PROPN
hassl-3788	552	8	,	,	PUNCT
hassl-3788	552	9	abd	abd	PROPN
hassl-3788	552	10	ghani	ghani	PROPN
hassl-3788	552	11	,	,	PUNCT
hassl-3788	552	12	n.	n.	PROPN
hassl-3788	552	13	a.	a.	PROPN
hassl-3788	552	14	,	,	PUNCT
hassl-3788	552	15	zin	zin	NOUN
hassl-3788	552	16	,	,	PUNCT
hassl-3788	552	17	a.	a.	PROPN
hassl-3788	552	18	s.	s.	PROPN
hassl-3788	552	19	m.	m.	PROPN
hassl-3788	552	20	,	,	PUNCT
hassl-3788	552	21	ramli	ramli	PROPN
hassl-3788	552	22	,	,	PUNCT
hassl-3788	552	23	j.	j.	PROPN
hassl-3788	552	24	,	,	PUNCT
hassl-3788	552	25	&	&	CCONJ
hassl-3788	552	26	salleh	salleh	PROPN
hassl-3788	552	27	,	,	PUNCT
hassl-3788	552	28	k.	k.	PROPN
hassl-3788	552	29	(	(	PUNCT
hassl-3788	552	30	2022	2022	NUM
hassl-3788	552	31	)	)	PUNCT
hassl-3788	552	32	.	.	PUNCT
hassl-3788	553	1	the	the	DET
hassl-3788	553	2	impact	impact	NOUN
hassl-3788	553	3	of	of	ADP
hassl-3788	553	4	covid-19	covid-19	PROPN
hassl-3788	553	5	on	on	ADP
hassl-3788	553	6	audit	audit	NOUN
hassl-3788	553	7	fees	fee	NOUN
hassl-3788	553	8	and	and	CCONJ
hassl-3788	553	9	audit	audit	NOUN
hassl-3788	553	10	report	report	NOUN
hassl-3788	553	11	lag	lag	VERB
hassl-3788	553	12	:	:	PUNCT
hassl-3788	553	13	evidence	evidence	NOUN
hassl-3788	553	14	from	from	ADP
hassl-3788	553	15	malaysian	malaysian	ADJ
hassl-3788	553	16	islamic	islamic	ADJ
hassl-3788	553	17	banks	bank	NOUN
hassl-3788	553	18	.	.	PUNCT
hassl-3788	554	1	journal	journal	PROPN
hassl-3788	554	2	of	of	ADP
hassl-3788	554	3	business	business	NOUN
hassl-3788	554	4	and	and	CCONJ
hassl-3788	554	5	information	information	NOUN
hassl-3788	554	6	systems	system	NOUN
hassl-3788	554	7	,	,	PUNCT
hassl-3788	554	8	4(2	4(2	NUM
hassl-3788	554	9	)	)	PUNCT
hassl-3788	554	10	,	,	PUNCT
hassl-3788	554	11	114	114	NUM
hassl-3788	554	12	-	-	SYM
hassl-3788	554	13	127	127	NUM
hassl-3788	554	14	.	.	PUNCT
hassl-3788	555	1	https://doi.org/10.36067/jbis.v4i2.139	https://doi.org/10.36067/jbis.v4i2.139	PROPN
hassl-3788	555	2	xu	xu	INTJ
hassl-3788	555	3	,	,	PUNCT
hassl-3788	555	4	y.	y.	PROPN
hassl-3788	555	5	,	,	PUNCT
hassl-3788	555	6	carson	carson	PROPN
hassl-3788	555	7	,	,	PUNCT
hassl-3788	555	8	e.	e.	PROPN
hassl-3788	555	9	,	,	PUNCT
hassl-3788	555	10	fargher	fargher	PROPN
hassl-3788	555	11	,	,	PUNCT
hassl-3788	555	12	n.	n.	NOUN
hassl-3788	555	13	,	,	PUNCT
hassl-3788	555	14	&	&	CCONJ
hassl-3788	555	15	jiang	jiang	PROPN
hassl-3788	555	16	,	,	PUNCT
hassl-3788	555	17	l.	l.	PROPN
hassl-3788	555	18	(	(	PUNCT
hassl-3788	555	19	2013	2013	NUM
hassl-3788	555	20	)	)	PUNCT
hassl-3788	555	21	.	.	PUNCT
hassl-3788	556	1	responses	response	NOUN
hassl-3788	556	2	by	by	ADP
hassl-3788	556	3	australian	australian	ADJ
hassl-3788	556	4	auditors	auditor	NOUN
hassl-3788	556	5	to	to	ADP
hassl-3788	556	6	the	the	DET
hassl-3788	556	7	global	global	ADJ
hassl-3788	556	8	financial	financial	ADJ
hassl-3788	556	9	crisis	crisis	NOUN
hassl-3788	556	10	.	.	PUNCT
hassl-3788	557	1	accounting	accounting	NOUN
hassl-3788	557	2	&	&	CCONJ
hassl-3788	557	3	finance	finance	PROPN
hassl-3788	557	4	,	,	PUNCT
hassl-3788	557	5	53(1	53(1	PROPN
hassl-3788	557	6	)	)	PUNCT
hassl-3788	557	7	,	,	PUNCT
hassl-3788	557	8	301	301	NUM
hassl-3788	557	9	-	-	SYM
hassl-3788	557	10	338	338	NUM
hassl-3788	557	11	.	.	PUNCT
hassl-3788	558	1	https://doi.org/10.1111/j.1467-629x.2011.00459.x	https://doi.org/10.1111/j.1467-629x.2011.00459.x	PROPN
hassl-3788	558	2	yen	yen	PROPN
hassl-3788	558	3	,	,	PUNCT
hassl-3788	558	4	j.	j.	PROPN
hassl-3788	558	5	,	,	PUNCT
hassl-3788	558	6	&	&	CCONJ
hassl-3788	558	7	herusetya	herusetya	PROPN
hassl-3788	558	8	,	,	PUNCT
hassl-3788	558	9	a.	a.	NOUN
hassl-3788	558	10	(	(	PUNCT
hassl-3788	558	11	2023	2023	NUM
hassl-3788	558	12	)	)	PUNCT
hassl-3788	558	13	.	.	PUNCT
hassl-3788	559	1	audit	audit	NOUN
hassl-3788	559	2	report	report	NOUN
hassl-3788	559	3	timeliness	timeliness	NOUN
hassl-3788	559	4	before	before	ADP
hassl-3788	559	5	and	and	CCONJ
hassl-3788	559	6	during	during	ADP
hassl-3788	559	7	the	the	DET
hassl-3788	559	8	covid-19	covid-19	PROPN
hassl-3788	559	9	pandemic	pandemic	NOUN
hassl-3788	559	10	:	:	PUNCT
hassl-3788	559	11	evidence	evidence	NOUN
hassl-3788	559	12	from	from	ADP
hassl-3788	559	13	the	the	DET
hassl-3788	559	14	market	market	NOUN
hassl-3788	559	15	reaction	reaction	NOUN
hassl-3788	559	16	.	.	PUNCT
hassl-3788	560	1	marketing	marketing	NOUN
hassl-3788	560	2	of	of	ADP
hassl-3788	560	3	scientific	scientific	ADJ
hassl-3788	560	4	and	and	CCONJ
hassl-3788	560	5	research	research	NOUN
hassl-3788	560	6	organizations	organization	NOUN
hassl-3788	560	7	,	,	PUNCT
hassl-3788	560	8	47(1	47(1	NUM
hassl-3788	560	9	)	)	PUNCT
hassl-3788	560	10	,	,	PUNCT
hassl-3788	560	11	49	49	NUM
hassl-3788	560	12	-	-	SYM
hassl-3788	560	13	70	70	NUM
hassl-3788	560	14	.	.	PUNCT
hassl-3788	561	1	https://doi.org/10.2478/minib-2023-0004	https://doi.org/10.2478/minib-2023-0004	PROPN
hassl-3788	561	2	zhang	zhang	PROPN
hassl-3788	561	3	,	,	PUNCT
hassl-3788	561	4	d.	d.	PROPN
hassl-3788	561	5	,	,	PUNCT
hassl-3788	561	6	hu	hu	PROPN
hassl-3788	561	7	,	,	PUNCT
hassl-3788	561	8	m.	m.	NOUN
hassl-3788	561	9	,	,	PUNCT
hassl-3788	561	10	&	&	CCONJ
hassl-3788	561	11	ji	ji	PROPN
hassl-3788	561	12	,	,	PUNCT
hassl-3788	561	13	q.	q.	PROPN
hassl-3788	561	14	(	(	PUNCT
hassl-3788	561	15	2020	2020	NUM
hassl-3788	561	16	)	)	PUNCT
hassl-3788	561	17	.	.	PUNCT
hassl-3788	562	1	financial	financial	ADJ
hassl-3788	562	2	markets	market	NOUN
hassl-3788	562	3	under	under	ADP
hassl-3788	562	4	the	the	DET
hassl-3788	562	5	global	global	ADJ
hassl-3788	562	6	pandemic	pandemic	NOUN
hassl-3788	562	7	of	of	ADP
hassl-3788	562	8	covid-19	covid-19	PROPN
hassl-3788	562	9	.	.	PUNCT
hassl-3788	563	1	finance	finance	NOUN
hassl-3788	563	2	research	research	NOUN
hassl-3788	563	3	letters	letter	NOUN
hassl-3788	563	4	,	,	PUNCT
hassl-3788	563	5	36	36	NUM
hassl-3788	563	6	,	,	PUNCT
hassl-3788	563	7	101528	101528	NUM
hassl-3788	563	8	.	.	PUNCT
hassl-3788	564	1	https://doi.org/10.1016/j.frl.2020.101528	https://doi.org/10.1016/j.frl.2020.101528	X
hassl-3788	564	2	appendix	appendix	VERB
hassl-3788	564	3	1	1	NUM
hassl-3788	564	4	.	.	PUNCT
hassl-3788	564	5	measurement	measurement	NOUN
hassl-3788	564	6	of	of	ADP
hassl-3788	564	7	variables	variable	NOUN
hassl-3788	564	8	.	.	PUNCT
hassl-3788	565	1	variable	variable	ADJ
hassl-3788	565	2	description	description	NOUN
hassl-3788	565	3	arl	arl	PROPN
hassl-3788	565	4	number	number	NOUN
hassl-3788	565	5	of	of	ADP
hassl-3788	565	6	days	day	NOUN
hassl-3788	565	7	between	between	ADP
hassl-3788	565	8	the	the	DET
hassl-3788	565	9	firm	firm	NOUN
hassl-3788	565	10	’s	’s	PART
hassl-3788	565	11	fiscal	fiscal	ADJ
hassl-3788	565	12	end	end	NOUN
hassl-3788	565	13	-	-	PUNCT
hassl-3788	565	14	year	year	NOUN
hassl-3788	565	15	to	to	ADP
hassl-3788	565	16	the	the	DET
hassl-3788	565	17	date	date	NOUN
hassl-3788	565	18	of	of	ADP
hassl-3788	565	19	auditor	auditor	NOUN
hassl-3788	565	20	signature	signature	NOUN
hassl-3788	565	21	on	on	ADP
hassl-3788	565	22	the	the	DET
hassl-3788	565	23	audit	audit	NOUN
hassl-3788	565	24	report	report	NOUN
hassl-3788	565	25	.	.	PUNCT
hassl-3788	566	1	covid	covid	VERB
hassl-3788	566	2	an	an	DET
hassl-3788	566	3	indicator	indicator	NOUN
hassl-3788	566	4	variable	variable	NOUN
hassl-3788	566	5	coded	code	VERB
hassl-3788	566	6	1	1	NUM
hassl-3788	566	7	if	if	SCONJ
hassl-3788	566	8	the	the	DET
hassl-3788	566	9	firm	firm	ADJ
hassl-3788	566	10	-	-	PUNCT
hassl-3788	566	11	year	year	NOUN
hassl-3788	566	12	observation	observation	NOUN
hassl-3788	566	13	is	be	AUX
hassl-3788	566	14	in	in	ADP
hassl-3788	566	15	2020	2020	NUM
hassl-3788	566	16	and	and	CCONJ
hassl-3788	566	17	zero	zero	NUM
hassl-3788	566	18	otherwise	otherwise	ADV
hassl-3788	566	19	.	.	PUNCT
hassl-3788	567	1	afees	afee	VERB
hassl-3788	567	2	a	a	DET
hassl-3788	567	3	natural	natural	ADJ
hassl-3788	567	4	logarithm	logarithm	NOUN
hassl-3788	567	5	of	of	ADP
hassl-3788	567	6	total	total	ADJ
hassl-3788	567	7	audit	audit	NOUN
hassl-3788	567	8	fees	fee	NOUN
hassl-3788	567	9	.	.	PUNCT
hassl-3788	568	1	audopin	audopin	VERB
hassl-3788	568	2	a	a	DET
hassl-3788	568	3	dummy	dummy	ADJ
hassl-3788	568	4	variable	variable	NOUN
hassl-3788	568	5	is	be	AUX
hassl-3788	568	6	coded	code	VERB
hassl-3788	568	7	1	1	NUM
hassl-3788	568	8	if	if	SCONJ
hassl-3788	568	9	the	the	DET
hassl-3788	568	10	auditor	auditor	NOUN
hassl-3788	568	11	's	's	PART
hassl-3788	568	12	opinion	opinion	NOUN
hassl-3788	568	13	is	be	AUX
hassl-3788	568	14	unqualified	unqualified	ADJ
hassl-3788	568	15	,	,	PUNCT
hassl-3788	568	16	and	and	CCONJ
hassl-3788	568	17	zero	zero	NUM
hassl-3788	568	18	otherwise	otherwise	ADV
hassl-3788	568	19	.	.	PUNCT
hassl-3788	569	1	big4	big4	PROPN
hassl-3788	569	2	a	a	DET
hassl-3788	569	3	dummy	dummy	ADJ
hassl-3788	569	4	variable	variable	NOUN
hassl-3788	569	5	,	,	PUNCT
hassl-3788	569	6	1	1	NUM
hassl-3788	569	7	if	if	SCONJ
hassl-3788	569	8	the	the	DET
hassl-3788	569	9	auditor	auditor	NOUN
hassl-3788	569	10	is	be	AUX
hassl-3788	569	11	from	from	ADP
hassl-3788	569	12	the	the	DET
hassl-3788	569	13	big	big	ADJ
hassl-3788	569	14	four	four	NUM
hassl-3788	569	15	,	,	PUNCT
hassl-3788	569	16	zero	zero	NUM
hassl-3788	569	17	otherwise	otherwise	ADV
hassl-3788	569	18	own	own	VERB
hassl-3788	569	19	the	the	DET
hassl-3788	569	20	percentage	percentage	NOUN
hassl-3788	569	21	of	of	ADP
hassl-3788	569	22	ownership	ownership	NOUN
hassl-3788	569	23	concentration	concentration	NOUN
hassl-3788	569	24	:	:	PUNCT
hassl-3788	569	25	free	free	ADJ
hassl-3788	569	26	float	float	NOUN
hassl-3788	569	27	percentage	percentage	NOUN
hassl-3788	569	28	.	.	PUNCT
hassl-3788	570	1	str_inv	str_inv	ADJ
hassl-3788	570	2	refers	refer	VERB
hassl-3788	570	3	to	to	ADP
hassl-3788	570	4	strategic	strategic	ADJ
hassl-3788	570	5	investment	investment	NOUN
hassl-3788	570	6	made	make	VERB
hassl-3788	570	7	by	by	ADP
hassl-3788	570	8	the	the	DET
hassl-3788	570	9	firm	firm	NOUN
hassl-3788	570	10	measured	measure	VERB
hassl-3788	570	11	by	by	ADP
hassl-3788	570	12	the	the	DET
hassl-3788	570	13	logarithm	logarithm	NOUN
hassl-3788	570	14	of	of	ADP
hassl-3788	570	15	1	1	NUM
hassl-3788	570	16	plus	plus	CCONJ
hassl-3788	570	17	the	the	DET
hassl-3788	570	18	total	total	ADJ
hassl-3788	570	19	strategic	strategic	ADJ
hassl-3788	570	20	investment	investment	NOUN
hassl-3788	570	21	.	.	PUNCT
hassl-3788	571	1	zscore	zscore	NOUN
hassl-3788	572	1	the	the	DET
hassl-3788	572	2	z	z	NOUN
hassl-3788	572	3	-	-	PUNCT
hassl-3788	572	4	score	score	NOUN
hassl-3788	572	5	is	be	AUX
hassl-3788	572	6	a	a	DET
hassl-3788	572	7	multivariate	multivariate	NOUN
hassl-3788	572	8	formula	formula	NOUN
hassl-3788	572	9	that	that	PRON
hassl-3788	572	10	measures	measure	VERB
hassl-3788	572	11	the	the	DET
hassl-3788	572	12	financial	financial	ADJ
hassl-3788	572	13	health	health	NOUN
hassl-3788	572	14	of	of	ADP
hassl-3788	572	15	a	a	DET
hassl-3788	572	16	company	company	NOUN
hassl-3788	572	17	and	and	CCONJ
hassl-3788	572	18	predicts	predict	VERB
hassl-3788	572	19	the	the	DET
hassl-3788	572	20	probability	probability	NOUN
hassl-3788	572	21	of	of	ADP
hassl-3788	572	22	bankruptcy	bankruptcy	NOUN
hassl-3788	572	23	within	within	ADP
hassl-3788	572	24	two	two	NUM
hassl-3788	572	25	years	year	NOUN
hassl-3788	572	26	.	.	PUNCT
hassl-3788	573	1	the	the	DET
hassl-3788	573	2	z	z	NOUN
hassl-3788	573	3	-	-	PUNCT
hassl-3788	573	4	score	score	NOUN
hassl-3788	573	5	combines	combine	VERB
hassl-3788	573	6	five	five	NUM
hassl-3788	573	7	common	common	ADJ
hassl-3788	573	8	business	business	NOUN
hassl-3788	573	9	ratios	ratio	NOUN
hassl-3788	573	10	using	use	VERB
hassl-3788	573	11	a	a	DET
hassl-3788	573	12	weighting	weighting	NOUN
hassl-3788	573	13	system	system	NOUN
hassl-3788	573	14	calculated	calculate	VERB
hassl-3788	573	15	by	by	ADP
hassl-3788	573	16	altman	altman	PROPN
hassl-3788	573	17	to	to	PART
hassl-3788	573	18	determine	determine	VERB
hassl-3788	573	19	the	the	DET
hassl-3788	573	20	likelihood	likelihood	NOUN
hassl-3788	573	21	of	of	ADP
hassl-3788	573	22	bankruptcy	bankruptcy	NOUN
hassl-3788	573	23	.	.	PUNCT
hassl-3788	574	1	typically	typically	ADV
hassl-3788	574	2	,	,	PUNCT
hassl-3788	574	3	a	a	DET
hassl-3788	574	4	score	score	NOUN
hassl-3788	574	5	below	below	ADP
hassl-3788	574	6	1.88	1.88	NUM
hassl-3788	574	7	indicates	indicate	VERB
hassl-3788	574	8	that	that	SCONJ
hassl-3788	574	9	a	a	DET
hassl-3788	574	10	company	company	NOUN
hassl-3788	574	11	is	be	AUX
hassl-3788	574	12	likely	likely	ADV
hassl-3788	574	13	heading	head	VERB
hassl-3788	574	14	for	for	ADP
hassl-3788	574	15	or	or	CCONJ
hassl-3788	574	16	is	be	AUX
hassl-3788	574	17	under	under	ADP
hassl-3788	574	18	the	the	DET
hassl-3788	574	19	weight	weight	NOUN
hassl-3788	574	20	of	of	ADP
hassl-3788	574	21	bankruptcy	bankruptcy	NOUN
hassl-3788	574	22	.	.	PUNCT
hassl-3788	575	1	conversely	conversely	ADV
hassl-3788	575	2	,	,	PUNCT
hassl-3788	575	3	companies	company	NOUN
hassl-3788	575	4	that	that	PRON
hassl-3788	575	5	score	score	VERB
hassl-3788	575	6	above	above	ADP
hassl-3788	575	7	2.99	2.99	NUM
hassl-3788	575	8	are	be	AUX
hassl-3788	575	9	less	less	ADV
hassl-3788	575	10	likely	likely	ADJ
hassl-3788	575	11	to	to	PART
hassl-3788	575	12	experience	experience	VERB
hassl-3788	575	13	bankruptcy	bankruptcy	NOUN
hassl-3788	575	14	.	.	PUNCT
hassl-3788	576	1	a	a	DET
hassl-3788	576	2	score	score	NOUN
hassl-3788	576	3	between	between	ADP
hassl-3788	576	4	2.99	2.99	NUM
hassl-3788	576	5	-	-	SYM
hassl-3788	576	6	1.88	1.88	NUM
hassl-3788	576	7	is	be	AUX
hassl-3788	576	8	questionable	questionable	ADJ
hassl-3788	576	9	.	.	PUNCT
hassl-3788	577	1	inv_prot	inv_prot	NOUN
hassl-3788	577	2	a	a	DET
hassl-3788	577	3	shleifer	shleifer	NOUN
hassl-3788	577	4	and	and	CCONJ
hassl-3788	577	5	vishney	vishney	NOUN
hassl-3788	577	6	measure	measure	NOUN
hassl-3788	577	7	coded	code	VERB
hassl-3788	577	8	1	1	NUM
hassl-3788	577	9	if	if	SCONJ
hassl-3788	577	10	the	the	DET
hassl-3788	577	11	law	law	NOUN
hassl-3788	577	12	country	country	NOUN
hassl-3788	577	13	is	be	AUX
hassl-3788	577	14	classified	classify	VERB
hassl-3788	577	15	as	as	ADP
hassl-3788	577	16	strong	strong	ADJ
hassl-3788	577	17	rules	rule	NOUN
hassl-3788	577	18	to	to	PART
hassl-3788	577	19	protect	protect	VERB
hassl-3788	577	20	investors	investor	NOUN
hassl-3788	577	21	,	,	PUNCT
hassl-3788	577	22	0	0	NUM
hassl-3788	577	23	otherwise	otherwise	ADV
hassl-3788	577	24	.	.	PUNCT
hassl-3788	578	1	iad	iad	VERB
hassl-3788	578	2	a	a	DET
hassl-3788	578	3	dummy	dummy	ADJ
hassl-3788	578	4	variable	variable	NOUN
hassl-3788	578	5	coded	code	VERB
hassl-3788	578	6	1	1	NUM
hassl-3788	578	7	if	if	SCONJ
hassl-3788	578	8	the	the	DET
hassl-3788	578	9	firm	firm	NOUN
hassl-3788	578	10	has	have	VERB
hassl-3788	578	11	an	an	DET
hassl-3788	578	12	internal	internal	ADJ
hassl-3788	578	13	audit	audit	NOUN
hassl-3788	578	14	department	department	NOUN
hassl-3788	578	15	,	,	PUNCT
hassl-3788	578	16	0	0	NUM
hassl-3788	578	17	otherwise	otherwise	ADV
hassl-3788	578	18	.	.	PUNCT
hassl-3788	579	1	fsize	fsize	VERB
hassl-3788	579	2	a	a	DET
hassl-3788	579	3	natural	natural	ADJ
hassl-3788	579	4	logarithm	logarithm	NOUN
hassl-3788	579	5	of	of	ADP
hassl-3788	579	6	total	total	ADJ
hassl-3788	579	7	assets	asset	NOUN
hassl-3788	579	8	.	.	PUNCT
hassl-3788	580	1	debt	debt	NOUN
hassl-3788	580	2	a	a	DET
hassl-3788	580	3	total	total	ADJ
hassl-3788	580	4	long	long	ADJ
hassl-3788	580	5	-	-	PUNCT
hassl-3788	580	6	term	term	NOUN
hassl-3788	580	7	debt	debt	NOUN
hassl-3788	580	8	to	to	ADP
hassl-3788	580	9	total	total	ADJ
hassl-3788	580	10	assets	asset	NOUN
hassl-3788	580	11	.	.	PUNCT
hassl-3788	581	1	btm	btm	PROPN
hassl-3788	581	2	book	book	NOUN
hassl-3788	581	3	to	to	ADP
hassl-3788	581	4	market	market	NOUN
hassl-3788	581	5	ratio	ratio	NOUN
hassl-3788	581	6	.	.	PUNCT
hassl-3788	582	1	roa	roa	PROPN
hassl-3788	582	2	return	return	VERB
hassl-3788	582	3	on	on	ADP
hassl-3788	582	4	assets	asset	NOUN
hassl-3788	582	5	.	.	PUNCT
hassl-3788	583	1	loss	loss	VERB
hassl-3788	583	2	a	a	DET
hassl-3788	583	3	dummy	dummy	ADJ
hassl-3788	583	4	variable	variable	NOUN
hassl-3788	583	5	coded	code	VERB
hassl-3788	583	6	1	1	NUM
hassl-3788	583	7	if	if	SCONJ
hassl-3788	583	8	a	a	DET
hassl-3788	583	9	firm	firm	NOUN
hassl-3788	583	10	reported	report	VERB
hassl-3788	583	11	a	a	DET
hassl-3788	583	12	loss	loss	NOUN
hassl-3788	583	13	in	in	ADP
hassl-3788	583	14	the	the	DET
hassl-3788	583	15	financial	financial	ADJ
hassl-3788	583	16	reports	report	NOUN
hassl-3788	583	17	.	.	PUNCT
hassl-3788	584	1	bsize	bsize	VERB
hassl-3788	584	2	the	the	DET
hassl-3788	584	3	number	number	NOUN
hassl-3788	584	4	of	of	ADP
hassl-3788	584	5	directors	director	NOUN
hassl-3788	584	6	on	on	ADP
hassl-3788	584	7	the	the	DET
hassl-3788	584	8	board	board	NOUN
hassl-3788	584	9	.	.	PUNCT
hassl-3788	585	1	idp	idp	PROPN
hassl-3788	585	2	a	a	DET
hassl-3788	585	3	proportion	proportion	NOUN
hassl-3788	585	4	of	of	ADP
hassl-3788	585	5	independent	independent	ADJ
hassl-3788	585	6	directors	director	NOUN
hassl-3788	585	7	on	on	ADP
hassl-3788	585	8	the	the	DET
hassl-3788	585	9	board	board	NOUN
hassl-3788	585	10	.	.	PUNCT
hassl-3788	586	1	views	view	NOUN
hassl-3788	586	2	and	and	CCONJ
hassl-3788	586	3	opinions	opinion	NOUN
hassl-3788	586	4	expressed	express	VERB
hassl-3788	586	5	in	in	ADP
hassl-3788	586	6	this	this	DET
hassl-3788	586	7	article	article	NOUN
hassl-3788	586	8	are	be	AUX
hassl-3788	586	9	the	the	DET
hassl-3788	586	10	views	view	NOUN
hassl-3788	586	11	and	and	CCONJ
hassl-3788	586	12	opinions	opinion	NOUN
hassl-3788	586	13	of	of	ADP
hassl-3788	586	14	the	the	DET
hassl-3788	586	15	author(s	author(s	NOUN
hassl-3788	586	16	)	)	PUNCT
hassl-3788	586	17	,	,	PUNCT
hassl-3788	586	18	humanities	humanity	NOUN
hassl-3788	586	19	and	and	CCONJ
hassl-3788	586	20	social	social	ADJ
hassl-3788	586	21	sciences	science	NOUN
hassl-3788	586	22	letters	letter	NOUN
hassl-3788	586	23	shall	shall	AUX
hassl-3788	586	24	not	not	PART
hassl-3788	586	25	be	be	AUX
hassl-3788	586	26	responsible	responsible	ADJ
hassl-3788	586	27	or	or	CCONJ
hassl-3788	586	28	answerable	answerable	ADJ
hassl-3788	586	29	for	for	ADP
hassl-3788	586	30	any	any	DET
hassl-3788	586	31	loss	loss	NOUN
hassl-3788	586	32	,	,	PUNCT
hassl-3788	586	33	damage	damage	NOUN
hassl-3788	586	34	or	or	CCONJ
hassl-3788	586	35	liability	liability	NOUN
hassl-3788	586	36	etc	etc	X
hassl-3788	586	37	.	.	X
hassl-3788	587	1	caused	cause	VERB
hassl-3788	587	2	in	in	ADP
hassl-3788	587	3	relation	relation	NOUN
hassl-3788	587	4	to	to	PART
hassl-3788	587	5	/	/	PUNCT
hassl-3788	587	6	arising	arise	VERB
hassl-3788	587	7	out	out	ADP
hassl-3788	587	8	of	of	ADP
hassl-3788	587	9	the	the	DET
hassl-3788	587	10	use	use	NOUN
hassl-3788	587	11	of	of	ADP
hassl-3788	587	12	the	the	DET
hassl-3788	587	13	content	content	NOUN
hassl-3788	587	14	.	.	PUNCT
hassl-3788	588	1	https://doi.org/10.36067/jbis.v4i2.139	https://doi.org/10.36067/jbis.v4i2.139	VERB
hassl-3788	588	2	https://doi.org/10.1111/j.1467-629x.2011.00459.x	https://doi.org/10.1111/j.1467-629x.2011.00459.x	X
hassl-3788	588	3	https://doi.org/10.2478/minib-2023-0004	https://doi.org/10.2478/minib-2023-0004	PROPN
hassl-3788	588	4	https://doi.org/10.1016/j.frl.2020.101528	https://doi.org/10.1016/j.frl.2020.101528	PUNCT