id	sid	tid	token	lemma	pos
hassl-4370	1	1	983	983	NUM
hassl-4370	1	2	©	©	ADP
hassl-4370	1	3	2025	2025	NUM
hassl-4370	1	4	conscientia	conscientia	PROPN
hassl-4370	1	5	beam	beam	PROPN
hassl-4370	1	6	.	.	PUNCT
hassl-4370	2	1	all	all	DET
hassl-4370	2	2	rights	right	NOUN
hassl-4370	2	3	reserved	reserve	VERB
hassl-4370	2	4	.	.	PUNCT
hassl-4370	3	1	accounting	accounting	NOUN
hassl-4370	3	2	governance	governance	NOUN
hassl-4370	3	3	practices	practice	NOUN
hassl-4370	3	4	and	and	CCONJ
hassl-4370	3	5	organizational	organizational	ADJ
hassl-4370	3	6	goal	goal	NOUN
hassl-4370	3	7	achievement	achievement	NOUN
hassl-4370	3	8	:	:	PUNCT
hassl-4370	3	9	evidence	evidence	NOUN
hassl-4370	3	10	from	from	ADP
hassl-4370	3	11	thai	thai	ADJ
hassl-4370	3	12	listed	list	VERB
hassl-4370	3	13	firms	firm	NOUN
hassl-4370	3	14	kornkanok	kornkanok	VERB
hassl-4370	3	15	nuankhum1	nuankhum1	PROPN
hassl-4370	3	16	+	+	CCONJ
hassl-4370	3	17	kornchai	kornchai	PROPN
hassl-4370	3	18	phornlaphatrachakorn2	phornlaphatrachakorn2	PROPN
hassl-4370	3	19	saithip	saithip	PROPN
hassl-4370	3	20	jannopat3	jannopat3	PROPN
hassl-4370	3	21	kulwadee	kulwadee	PROPN
hassl-4370	3	22	lim	lim	PROPN
hassl-4370	3	23	-	-	PUNCT
hassl-4370	3	24	usanno4	usanno4	PROPN
hassl-4370	3	25	1,2,3faculty	1,2,3faculty	NUM
hassl-4370	3	26	of	of	ADP
hassl-4370	3	27	management	management	NOUN
hassl-4370	3	28	sciences	science	NOUN
hassl-4370	3	29	and	and	CCONJ
hassl-4370	3	30	information	information	NOUN
hassl-4370	3	31	technology	technology	NOUN
hassl-4370	3	32	,	,	PUNCT
hassl-4370	3	33	nakhon	nakhon	PROPN
hassl-4370	3	34	phanom	phanom	PROPN
hassl-4370	3	35	university	university	PROPN
hassl-4370	3	36	,	,	PUNCT
hassl-4370	3	37	thailand	thailand	PROPN
hassl-4370	3	38	.	.	PUNCT
hassl-4370	4	1	1email	1email	NUM
hassl-4370	4	2	:	:	PUNCT
hassl-4370	4	3	kornkanok@npu.ac.th	kornkanok@npu.ac.th	PROPN
hassl-4370	4	4	2email	2email	NUM
hassl-4370	4	5	:	:	PUNCT
hassl-4370	5	1	markarlington@hotmail.com	markarlington@hotmail.com	X
hassl-4370	6	1	3email	3email	NUM
hassl-4370	6	2	:	:	PUNCT
hassl-4370	6	3	saithip089@gmail.com	saithip089@gmail.com	X
hassl-4370	7	1	4faculty	4faculty	NUM
hassl-4370	7	2	of	of	ADP
hassl-4370	7	3	management	management	NOUN
hassl-4370	7	4	sciences	science	NOUN
hassl-4370	7	5	,	,	PUNCT
hassl-4370	7	6	prince	prince	NOUN
hassl-4370	7	7	of	of	ADP
hassl-4370	7	8	songkla	songkla	PROPN
hassl-4370	7	9	university	university	PROPN
hassl-4370	7	10	,	,	PUNCT
hassl-4370	7	11	thailand	thailand	PROPN
hassl-4370	7	12	.	.	PUNCT
hassl-4370	8	1	4email	4email	X
hassl-4370	8	2	:	:	PUNCT
hassl-4370	8	3	kulwadee.l@psu.ac.th	kulwadee.l@psu.ac.th	PROPN
hassl-4370	8	4	(	(	PUNCT
hassl-4370	8	5	+	+	NUM
hassl-4370	8	6	corresponding	correspond	VERB
hassl-4370	8	7	author	author	NOUN
hassl-4370	8	8	)	)	PUNCT
hassl-4370	8	9	abstract	abstract	ADJ
hassl-4370	8	10	article	article	NOUN
hassl-4370	8	11	history	history	NOUN
hassl-4370	8	12	received	receive	VERB
hassl-4370	8	13	:	:	PUNCT
hassl-4370	8	14	24	24	NUM
hassl-4370	8	15	march	march	NOUN
hassl-4370	8	16	2025	2025	NUM
hassl-4370	8	17	revised	revise	VERB
hassl-4370	8	18	:	:	PUNCT
hassl-4370	8	19	21	21	NUM
hassl-4370	8	20	july	july	PROPN
hassl-4370	8	21	2025	2025	NUM
hassl-4370	8	22	accepted	accept	VERB
hassl-4370	8	23	:	:	PUNCT
hassl-4370	8	24	1	1	NUM
hassl-4370	8	25	august	august	PROPN
hassl-4370	8	26	2025	2025	NUM
hassl-4370	8	27	published	publish	VERB
hassl-4370	8	28	:	:	PUNCT
hassl-4370	8	29	25	25	NUM
hassl-4370	8	30	august	august	PROPN
hassl-4370	8	31	2025	2025	NUM
hassl-4370	8	32	keywords	keyword	NOUN
hassl-4370	8	33	accounting	account	VERB
hassl-4370	8	34	governance	governance	NOUN
hassl-4370	8	35	practices	practice	NOUN
hassl-4370	8	36	accounting	account	VERB
hassl-4370	8	37	information	information	NOUN
hassl-4370	8	38	transparency	transparency	NOUN
hassl-4370	8	39	business	business	NOUN
hassl-4370	8	40	fraud	fraud	NOUN
hassl-4370	8	41	protection	protection	NOUN
hassl-4370	8	42	decision	decision	NOUN
hassl-4370	8	43	-	-	PUNCT
hassl-4370	8	44	making	make	VERB
hassl-4370	8	45	effectiveness	effectiveness	NOUN
hassl-4370	8	46	financial	financial	ADJ
hassl-4370	8	47	reporting	reporting	NOUN
hassl-4370	8	48	quality	quality	NOUN
hassl-4370	8	49	operational	operational	ADJ
hassl-4370	8	50	risk	risk	NOUN
hassl-4370	8	51	assurance	assurance	NOUN
hassl-4370	8	52	organizational	organizational	ADJ
hassl-4370	8	53	goal	goal	NOUN
hassl-4370	8	54	achievement	achievement	NOUN
hassl-4370	8	55	.	.	PUNCT
hassl-4370	9	1	this	this	DET
hassl-4370	9	2	study	study	NOUN
hassl-4370	9	3	examines	examine	VERB
hassl-4370	9	4	the	the	DET
hassl-4370	9	5	impact	impact	NOUN
hassl-4370	9	6	of	of	ADP
hassl-4370	9	7	accounting	accounting	NOUN
hassl-4370	9	8	governance	governance	NOUN
hassl-4370	9	9	practices	practice	NOUN
hassl-4370	9	10	on	on	ADP
hassl-4370	9	11	organizational	organizational	ADJ
hassl-4370	9	12	goal	goal	NOUN
hassl-4370	9	13	achievements	achievement	NOUN
hassl-4370	9	14	for	for	ADP
hassl-4370	9	15	the	the	DET
hassl-4370	9	16	listed	list	VERB
hassl-4370	9	17	firms	firm	NOUN
hassl-4370	9	18	in	in	ADP
hassl-4370	9	19	thailand	thailand	PROPN
hassl-4370	9	20	.	.	PUNCT
hassl-4370	10	1	the	the	DET
hassl-4370	10	2	sample	sample	NOUN
hassl-4370	10	3	for	for	ADP
hassl-4370	10	4	this	this	DET
hassl-4370	10	5	research	research	NOUN
hassl-4370	10	6	comprises	comprise	VERB
hassl-4370	10	7	171	171	NUM
hassl-4370	10	8	firms	firm	NOUN
hassl-4370	10	9	listed	list	VERB
hassl-4370	10	10	on	on	ADP
hassl-4370	10	11	the	the	DET
hassl-4370	10	12	thai	thai	PROPN
hassl-4370	10	13	stock	stock	PROPN
hassl-4370	10	14	exchange	exchange	PROPN
hassl-4370	10	15	.	.	PUNCT
hassl-4370	11	1	the	the	DET
hassl-4370	11	2	study	study	NOUN
hassl-4370	11	3	employs	employ	VERB
hassl-4370	11	4	multiple	multiple	ADJ
hassl-4370	11	5	regression	regression	NOUN
hassl-4370	11	6	analysis	analysis	NOUN
hassl-4370	11	7	to	to	PART
hassl-4370	11	8	examine	examine	VERB
hassl-4370	11	9	the	the	DET
hassl-4370	11	10	relationships	relationship	NOUN
hassl-4370	11	11	between	between	ADP
hassl-4370	11	12	the	the	DET
hassl-4370	11	13	variables	variable	NOUN
hassl-4370	11	14	.	.	PUNCT
hassl-4370	12	1	the	the	DET
hassl-4370	12	2	findings	finding	NOUN
hassl-4370	12	3	reveal	reveal	VERB
hassl-4370	12	4	that	that	SCONJ
hassl-4370	12	5	accounting	accounting	NOUN
hassl-4370	12	6	governance	governance	NOUN
hassl-4370	12	7	practices	practice	NOUN
hassl-4370	12	8	have	have	VERB
hassl-4370	12	9	important	important	ADJ
hassl-4370	12	10	effects	effect	NOUN
hassl-4370	12	11	on	on	ADP
hassl-4370	12	12	all	all	DET
hassl-4370	12	13	outcomes	outcome	NOUN
hassl-4370	12	14	.	.	PUNCT
hassl-4370	13	1	financial	financial	ADJ
hassl-4370	13	2	reporting	reporting	NOUN
hassl-4370	13	3	quality	quality	NOUN
hassl-4370	13	4	significantly	significantly	ADV
hassl-4370	13	5	affects	affect	VERB
hassl-4370	13	6	operational	operational	ADJ
hassl-4370	13	7	risk	risk	NOUN
hassl-4370	13	8	assurance	assurance	NOUN
hassl-4370	13	9	,	,	PUNCT
hassl-4370	13	10	business	business	NOUN
hassl-4370	13	11	fraud	fraud	NOUN
hassl-4370	13	12	protection	protection	PROPN
hassl-4370	13	13	,	,	PUNCT
hassl-4370	13	14	accounting	account	VERB
hassl-4370	13	15	information	information	NOUN
hassl-4370	13	16	transparency	transparency	NOUN
hassl-4370	13	17	,	,	PUNCT
hassl-4370	13	18	and	and	CCONJ
hassl-4370	13	19	decision	decision	NOUN
hassl-4370	13	20	-	-	PUNCT
hassl-4370	13	21	making	make	VERB
hassl-4370	13	22	effectiveness	effectiveness	NOUN
hassl-4370	13	23	.	.	PUNCT
hassl-4370	14	1	additionally	additionally	ADV
hassl-4370	14	2	,	,	PUNCT
hassl-4370	14	3	operational	operational	ADJ
hassl-4370	14	4	risk	risk	NOUN
hassl-4370	14	5	assurance	assurance	NOUN
hassl-4370	14	6	significantly	significantly	ADV
hassl-4370	14	7	affects	affect	VERB
hassl-4370	14	8	accounting	account	VERB
hassl-4370	14	9	information	information	NOUN
hassl-4370	14	10	transparency	transparency	NOUN
hassl-4370	14	11	.	.	PUNCT
hassl-4370	15	1	business	business	NOUN
hassl-4370	15	2	fraud	fraud	NOUN
hassl-4370	15	3	protection	protection	PROPN
hassl-4370	15	4	significantly	significantly	ADV
hassl-4370	15	5	and	and	CCONJ
hassl-4370	15	6	positively	positively	ADV
hassl-4370	15	7	affects	affect	VERB
hassl-4370	15	8	decision	decision	NOUN
hassl-4370	15	9	-	-	PUNCT
hassl-4370	15	10	making	make	VERB
hassl-4370	15	11	effectiveness	effectiveness	NOUN
hassl-4370	15	12	.	.	PUNCT
hassl-4370	16	1	accounting	accounting	NOUN
hassl-4370	16	2	information	information	NOUN
hassl-4370	16	3	transparency	transparency	NOUN
hassl-4370	16	4	significantly	significantly	ADV
hassl-4370	16	5	affects	affect	VERB
hassl-4370	16	6	decision	decision	NOUN
hassl-4370	16	7	-	-	PUNCT
hassl-4370	16	8	making	make	VERB
hassl-4370	16	9	effectiveness	effectiveness	NOUN
hassl-4370	16	10	and	and	CCONJ
hassl-4370	16	11	organizational	organizational	ADJ
hassl-4370	16	12	goal	goal	NOUN
hassl-4370	16	13	achievements	achievement	NOUN
hassl-4370	16	14	.	.	PUNCT
hassl-4370	17	1	decisionmaking	decisionmake	VERB
hassl-4370	17	2	effectiveness	effectiveness	NOUN
hassl-4370	17	3	significantly	significantly	ADV
hassl-4370	17	4	affects	affect	VERB
hassl-4370	17	5	organizational	organizational	ADJ
hassl-4370	17	6	goal	goal	NOUN
hassl-4370	17	7	achievements	achievement	NOUN
hassl-4370	17	8	.	.	PUNCT
hassl-4370	18	1	based	base	VERB
hassl-4370	18	2	on	on	ADP
hassl-4370	18	3	these	these	DET
hassl-4370	18	4	findings	finding	NOUN
hassl-4370	18	5	,	,	PUNCT
hassl-4370	18	6	it	it	PRON
hassl-4370	18	7	is	be	AUX
hassl-4370	18	8	recommended	recommend	VERB
hassl-4370	18	9	that	that	SCONJ
hassl-4370	18	10	firms	firm	NOUN
hassl-4370	18	11	establish	establish	VERB
hassl-4370	18	12	and	and	CCONJ
hassl-4370	18	13	implement	implement	VERB
hassl-4370	18	14	robust	robust	ADJ
hassl-4370	18	15	accounting	accounting	NOUN
hassl-4370	18	16	governance	governance	NOUN
hassl-4370	18	17	practices	practice	NOUN
hassl-4370	18	18	,	,	PUNCT
hassl-4370	18	19	invest	invest	VERB
hassl-4370	18	20	in	in	ADP
hassl-4370	18	21	their	their	PRON
hassl-4370	18	22	effective	effective	ADJ
hassl-4370	18	23	application	application	NOUN
hassl-4370	18	24	,	,	PUNCT
hassl-4370	18	25	and	and	CCONJ
hassl-4370	18	26	promote	promote	VERB
hassl-4370	18	27	employee	employee	NOUN
hassl-4370	18	28	training	training	NOUN
hassl-4370	18	29	.	.	PUNCT
hassl-4370	19	1	these	these	DET
hassl-4370	19	2	measures	measure	NOUN
hassl-4370	19	3	will	will	AUX
hassl-4370	19	4	help	help	VERB
hassl-4370	19	5	improve	improve	VERB
hassl-4370	19	6	operational	operational	ADJ
hassl-4370	19	7	efficiency	efficiency	NOUN
hassl-4370	19	8	and	and	CCONJ
hassl-4370	19	9	productivity	productivity	NOUN
hassl-4370	19	10	,	,	PUNCT
hassl-4370	19	11	thereby	thereby	ADV
hassl-4370	19	12	contributing	contribute	VERB
hassl-4370	19	13	to	to	ADP
hassl-4370	19	14	the	the	DET
hassl-4370	19	15	sustainable	sustainable	ADJ
hassl-4370	19	16	achievement	achievement	NOUN
hassl-4370	19	17	of	of	ADP
hassl-4370	19	18	organizational	organizational	ADJ
hassl-4370	19	19	objectives	objective	NOUN
hassl-4370	19	20	.	.	PUNCT
hassl-4370	20	1	contribution	contribution	NOUN
hassl-4370	20	2	/	/	SYM
hassl-4370	20	3	originality	originality	NOUN
hassl-4370	20	4	:	:	PUNCT
hassl-4370	20	5	implementing	implement	VERB
hassl-4370	20	6	strong	strong	ADJ
hassl-4370	20	7	accounting	accounting	NOUN
hassl-4370	20	8	governance	governance	NOUN
hassl-4370	20	9	practices	practice	NOUN
hassl-4370	20	10	has	have	AUX
hassl-4370	20	11	already	already	ADV
hassl-4370	20	12	played	play	VERB
hassl-4370	20	13	a	a	DET
hassl-4370	20	14	key	key	ADJ
hassl-4370	20	15	role	role	NOUN
hassl-4370	20	16	in	in	ADP
hassl-4370	20	17	enhancing	enhance	VERB
hassl-4370	20	18	the	the	DET
hassl-4370	20	19	firm	firm	NOUN
hassl-4370	20	20	's	's	PART
hassl-4370	20	21	overall	overall	ADJ
hassl-4370	20	22	performance	performance	NOUN
hassl-4370	20	23	.	.	PUNCT
hassl-4370	21	1	these	these	DET
hassl-4370	21	2	practices	practice	NOUN
hassl-4370	21	3	contribute	contribute	VERB
hassl-4370	21	4	to	to	ADP
hassl-4370	21	5	the	the	DET
hassl-4370	21	6	quality	quality	NOUN
hassl-4370	21	7	of	of	ADP
hassl-4370	21	8	financial	financial	ADJ
hassl-4370	21	9	reporting	reporting	NOUN
hassl-4370	21	10	and	and	CCONJ
hassl-4370	21	11	ensure	ensure	VERB
hassl-4370	21	12	the	the	DET
hassl-4370	21	13	proper	proper	ADJ
hassl-4370	21	14	preparation	preparation	NOUN
hassl-4370	21	15	of	of	ADP
hassl-4370	21	16	accounting	accounting	NOUN
hassl-4370	21	17	information	information	NOUN
hassl-4370	21	18	,	,	PUNCT
hassl-4370	21	19	which	which	PRON
hassl-4370	21	20	in	in	ADP
hassl-4370	21	21	turn	turn	NOUN
hassl-4370	21	22	supports	support	VERB
hassl-4370	21	23	investors	investor	NOUN
hassl-4370	21	24	and	and	CCONJ
hassl-4370	21	25	stakeholders	stakeholder	NOUN
hassl-4370	21	26	in	in	ADP
hassl-4370	21	27	making	make	VERB
hassl-4370	21	28	well	well	ADV
hassl-4370	21	29	-	-	PUNCT
hassl-4370	21	30	informed	inform	VERB
hassl-4370	21	31	decisions	decision	NOUN
hassl-4370	21	32	.	.	PUNCT
hassl-4370	22	1	therefore	therefore	ADV
hassl-4370	22	2	,	,	PUNCT
hassl-4370	22	3	accounting	accounting	NOUN
hassl-4370	22	4	governance	governance	NOUN
hassl-4370	22	5	is	be	AUX
hassl-4370	22	6	essential	essential	ADJ
hassl-4370	22	7	to	to	ADP
hassl-4370	22	8	a	a	DET
hassl-4370	22	9	firm	firm	NOUN
hassl-4370	22	10	’s	’s	PART
hassl-4370	22	11	stability	stability	NOUN
hassl-4370	22	12	,	,	PUNCT
hassl-4370	22	13	long	long	ADJ
hassl-4370	22	14	-	-	PUNCT
hassl-4370	22	15	term	term	NOUN
hassl-4370	22	16	growth	growth	NOUN
hassl-4370	22	17	,	,	PUNCT
hassl-4370	22	18	and	and	CCONJ
hassl-4370	22	19	overall	overall	ADJ
hassl-4370	22	20	sustainability	sustainability	NOUN
hassl-4370	22	21	.	.	PUNCT
hassl-4370	23	1	1	1	X
hassl-4370	23	2	.	.	X
hassl-4370	23	3	introduction	introduction	NOUN
hassl-4370	23	4	in	in	ADP
hassl-4370	23	5	today	today	NOUN
hassl-4370	23	6	's	's	PART
hassl-4370	23	7	complex	complex	ADJ
hassl-4370	23	8	business	business	NOUN
hassl-4370	23	9	environment	environment	NOUN
hassl-4370	23	10	,	,	PUNCT
hassl-4370	23	11	effective	effective	ADJ
hassl-4370	23	12	accounting	accounting	NOUN
hassl-4370	23	13	governance	governance	NOUN
hassl-4370	23	14	practices	practice	NOUN
hassl-4370	23	15	play	play	VERB
hassl-4370	23	16	a	a	DET
hassl-4370	23	17	crucial	crucial	ADJ
hassl-4370	23	18	role	role	NOUN
hassl-4370	23	19	in	in	ADP
hassl-4370	23	20	ensuring	ensure	VERB
hassl-4370	23	21	the	the	DET
hassl-4370	23	22	reliability	reliability	NOUN
hassl-4370	23	23	and	and	CCONJ
hassl-4370	23	24	integrity	integrity	NOUN
hassl-4370	23	25	of	of	ADP
hassl-4370	23	26	financial	financial	ADJ
hassl-4370	23	27	information	information	NOUN
hassl-4370	23	28	and	and	CCONJ
hassl-4370	23	29	ultimately	ultimately	ADV
hassl-4370	23	30	contribute	contribute	VERB
hassl-4370	23	31	to	to	ADP
hassl-4370	23	32	organizational	organizational	ADJ
hassl-4370	23	33	success	success	NOUN
hassl-4370	23	34	.	.	PUNCT
hassl-4370	24	1	accounting	accounting	NOUN
hassl-4370	24	2	governance	governance	NOUN
hassl-4370	24	3	encompasses	encompass	VERB
hassl-4370	24	4	a	a	DET
hassl-4370	24	5	broad	broad	ADJ
hassl-4370	24	6	spectrum	spectrum	NOUN
hassl-4370	24	7	of	of	ADP
hassl-4370	24	8	mechanisms	mechanism	NOUN
hassl-4370	24	9	and	and	CCONJ
hassl-4370	24	10	processes	process	NOUN
hassl-4370	24	11	to	to	PART
hassl-4370	24	12	uphold	uphold	VERB
hassl-4370	24	13	transparency	transparency	NOUN
hassl-4370	24	14	,	,	PUNCT
hassl-4370	24	15	accountability	accountability	NOUN
hassl-4370	24	16	,	,	PUNCT
hassl-4370	24	17	and	and	CCONJ
hassl-4370	24	18	ethical	ethical	ADJ
hassl-4370	24	19	conduct	conduct	NOUN
hassl-4370	24	20	in	in	ADP
hassl-4370	24	21	financial	financial	ADJ
hassl-4370	24	22	reporting	reporting	NOUN
hassl-4370	24	23	.	.	PUNCT
hassl-4370	25	1	the	the	DET
hassl-4370	25	2	importance	importance	NOUN
hassl-4370	25	3	of	of	ADP
hassl-4370	25	4	effective	effective	ADJ
hassl-4370	25	5	accounting	accounting	NOUN
hassl-4370	25	6	governance	governance	NOUN
hassl-4370	25	7	is	be	AUX
hassl-4370	25	8	widely	widely	ADV
hassl-4370	25	9	recognised	recognise	VERB
hassl-4370	25	10	but	but	CCONJ
hassl-4370	25	11	further	further	ADJ
hassl-4370	25	12	research	research	NOUN
hassl-4370	25	13	is	be	AUX
hassl-4370	25	14	necessary	necessary	ADJ
hassl-4370	25	15	to	to	PART
hassl-4370	25	16	determine	determine	VERB
hassl-4370	25	17	the	the	DET
hassl-4370	25	18	specific	specific	ADJ
hassl-4370	25	19	way	way	NOUN
hassl-4370	25	20	in	in	ADP
hassl-4370	25	21	which	which	PRON
hassl-4370	25	22	it	it	PRON
hassl-4370	25	23	affects	affect	VERB
hassl-4370	25	24	the	the	DET
hassl-4370	25	25	achievement	achievement	NOUN
hassl-4370	25	26	of	of	ADP
hassl-4370	25	27	organizational	organizational	ADJ
hassl-4370	25	28	goals	goal	NOUN
hassl-4370	25	29	.	.	PUNCT
hassl-4370	26	1	in	in	ADP
hassl-4370	26	2	a	a	DET
hassl-4370	26	3	competitive	competitive	ADJ
hassl-4370	26	4	business	business	NOUN
hassl-4370	26	5	environment	environment	NOUN
hassl-4370	26	6	,	,	PUNCT
hassl-4370	26	7	leaders	leader	NOUN
hassl-4370	26	8	prioritize	prioritize	VERB
hassl-4370	26	9	survival	survival	NOUN
hassl-4370	26	10	and	and	CCONJ
hassl-4370	26	11	competitiveness	competitiveness	NOUN
hassl-4370	26	12	by	by	ADP
hassl-4370	26	13	humanities	humanity	NOUN
hassl-4370	26	14	and	and	CCONJ
hassl-4370	26	15	social	social	ADJ
hassl-4370	26	16	sciences	science	NOUN
hassl-4370	26	17	letters	letter	NOUN
hassl-4370	26	18	2025	2025	NUM
hassl-4370	26	19	vol	vol	NOUN
hassl-4370	26	20	.	.	PROPN
hassl-4370	27	1	13	13	NUM
hassl-4370	27	2	,	,	PUNCT
hassl-4370	27	3	no	no	INTJ
hassl-4370	27	4	.	.	NOUN
hassl-4370	27	5	3	3	NUM
hassl-4370	27	6	,	,	PUNCT
hassl-4370	27	7	pp	pp	ADJ
hassl-4370	27	8	.	.	PUNCT
hassl-4370	28	1	983	983	NUM
hassl-4370	28	2	-	-	SYM
hassl-4370	28	3	997	997	NUM
hassl-4370	28	4	issn(e	issn(e	NOUN
hassl-4370	28	5	):	):	PUNCT
hassl-4370	28	6	2312	2312	NUM
hassl-4370	28	7	-	-	SYM
hassl-4370	28	8	4318	4318	NUM
hassl-4370	28	9	issn(p	issn(p	NUM
hassl-4370	28	10	):	):	PUNCT
hassl-4370	28	11	2312	2312	NUM
hassl-4370	28	12	-	-	SYM
hassl-4370	28	13	5659	5659	NUM
hassl-4370	28	14	doi	doi	NOUN
hassl-4370	28	15	:	:	PUNCT
hassl-4370	28	16	10.18488/73.v13i3.4370	10.18488/73.v13i3.4370	NUM
hassl-4370	28	17	©	©	PROPN
hassl-4370	28	18	2025	2025	NUM
hassl-4370	28	19	conscientia	conscientia	PROPN
hassl-4370	28	20	beam	beam	PROPN
hassl-4370	28	21	.	.	PUNCT
hassl-4370	29	1	all	all	DET
hassl-4370	29	2	rights	right	NOUN
hassl-4370	29	3	reserved	reserve	VERB
hassl-4370	29	4	.	.	PUNCT
hassl-4370	30	1	https://orcid.org/0009-0007-2704-3624	https://orcid.org/0009-0007-2704-3624	DET
hassl-4370	30	2	https://orcid.org/0000-0003-0367-1304	https://orcid.org/0000-0003-0367-1304	PROPN
hassl-4370	30	3	https://orcid.org/0009-0004-7134-852x	https://orcid.org/0009-0004-7134-852x	PROPN
hassl-4370	30	4	https://orcid.org/0000-0003-2378-4680	https://orcid.org/0000-0003-2378-4680	PROPN
hassl-4370	30	5	mailto:kornkanok@npu.ac.th	mailto:kornkanok@npu.ac.th	PROPN
hassl-4370	30	6	mailto:markarlington@hotmail.com	mailto:markarlington@hotmail.com	VERB
hassl-4370	30	7	mailto:saithip089@gmail.com	mailto:saithip089@gmail.com	X
hassl-4370	31	1	mailto:kulwadee.l@psu.ac.th	mailto:kulwadee.l@psu.ac.th	PRON
hassl-4370	31	2	https://www.doi.org/10.18488/73.v13i3.4370	https://www.doi.org/10.18488/73.v13i3.4370	PROPN
hassl-4370	31	3	humanities	humanity	NOUN
hassl-4370	31	4	and	and	CCONJ
hassl-4370	31	5	social	social	ADJ
hassl-4370	31	6	sciences	science	NOUN
hassl-4370	31	7	letters	letter	NOUN
hassl-4370	31	8	,	,	PUNCT
hassl-4370	31	9	2025	2025	NUM
hassl-4370	31	10	,	,	PUNCT
hassl-4370	31	11	13(3	13(3	NUM
hassl-4370	31	12	):	):	PUNCT
hassl-4370	31	13	983	983	NUM
hassl-4370	31	14	-	-	SYM
hassl-4370	31	15	997	997	NUM
hassl-4370	31	16	984	984	NUM
hassl-4370	31	17	©	©	PROPN
hassl-4370	31	18	2025	2025	NUM
hassl-4370	31	19	conscientia	conscientia	PROPN
hassl-4370	31	20	beam	beam	PROPN
hassl-4370	31	21	.	.	PUNCT
hassl-4370	32	1	all	all	DET
hassl-4370	32	2	rights	right	NOUN
hassl-4370	32	3	reserved	reserve	VERB
hassl-4370	32	4	.	.	PUNCT
hassl-4370	33	1	developing	develop	VERB
hassl-4370	33	2	a	a	DET
hassl-4370	33	3	performance	performance	NOUN
hassl-4370	33	4	-	-	PUNCT
hassl-4370	33	5	driven	drive	VERB
hassl-4370	33	6	culture	culture	NOUN
hassl-4370	33	7	.	.	PUNCT
hassl-4370	34	1	good	good	ADJ
hassl-4370	34	2	governance	governance	NOUN
hassl-4370	34	3	,	,	PUNCT
hassl-4370	34	4	often	often	ADV
hassl-4370	34	5	known	know	VERB
hassl-4370	34	6	as	as	ADP
hassl-4370	34	7	corporate	corporate	ADJ
hassl-4370	34	8	governance	governance	NOUN
hassl-4370	34	9	increases	increase	VERB
hassl-4370	34	10	responsibility	responsibility	NOUN
hassl-4370	34	11	and	and	CCONJ
hassl-4370	34	12	flexibility	flexibility	NOUN
hassl-4370	34	13	.	.	PUNCT
hassl-4370	35	1	this	this	DET
hassl-4370	35	2	approach	approach	NOUN
hassl-4370	35	3	is	be	AUX
hassl-4370	35	4	critical	critical	ADJ
hassl-4370	35	5	for	for	ADP
hassl-4370	35	6	government	government	NOUN
hassl-4370	35	7	agencies	agency	NOUN
hassl-4370	35	8	and	and	CCONJ
hassl-4370	35	9	other	other	ADJ
hassl-4370	35	10	organizations	organization	NOUN
hassl-4370	35	11	because	because	SCONJ
hassl-4370	35	12	effective	effective	ADJ
hassl-4370	35	13	transparency	transparency	NOUN
hassl-4370	35	14	is	be	AUX
hassl-4370	35	15	vital	vital	ADJ
hassl-4370	35	16	for	for	ADP
hassl-4370	35	17	equity	equity	NOUN
hassl-4370	35	18	and	and	CCONJ
hassl-4370	35	19	the	the	DET
hassl-4370	35	20	benefit	benefit	NOUN
hassl-4370	35	21	of	of	ADP
hassl-4370	35	22	all	all	DET
hassl-4370	35	23	stakeholders	stakeholder	NOUN
hassl-4370	35	24	.	.	PUNCT
hassl-4370	36	1	integrating	integrate	VERB
hassl-4370	36	2	corporate	corporate	ADJ
hassl-4370	36	3	governance	governance	NOUN
hassl-4370	36	4	into	into	ADP
hassl-4370	36	5	a	a	DET
hassl-4370	36	6	firm	firm	NOUN
hassl-4370	36	7	's	's	PART
hassl-4370	36	8	management	management	NOUN
hassl-4370	36	9	strategy	strategy	NOUN
hassl-4370	36	10	is	be	AUX
hassl-4370	36	11	essential	essential	ADJ
hassl-4370	36	12	for	for	ADP
hassl-4370	36	13	achieving	achieve	VERB
hassl-4370	36	14	sustainable	sustainable	ADJ
hassl-4370	36	15	success	success	NOUN
hassl-4370	36	16	.	.	PUNCT
hassl-4370	37	1	robust	robust	ADJ
hassl-4370	37	2	accounting	accounting	NOUN
hassl-4370	37	3	governance	governance	NOUN
hassl-4370	37	4	provides	provide	VERB
hassl-4370	37	5	the	the	DET
hassl-4370	37	6	necessary	necessary	ADJ
hassl-4370	37	7	stability	stability	NOUN
hassl-4370	37	8	,	,	PUNCT
hassl-4370	37	9	transparency	transparency	NOUN
hassl-4370	37	10	,	,	PUNCT
hassl-4370	37	11	and	and	CCONJ
hassl-4370	37	12	reliability	reliability	NOUN
hassl-4370	37	13	that	that	PRON
hassl-4370	37	14	underpin	underpin	VERB
hassl-4370	37	15	effective	effective	ADJ
hassl-4370	37	16	operations	operation	NOUN
hassl-4370	37	17	.	.	PUNCT
hassl-4370	38	1	it	it	PRON
hassl-4370	38	2	emphasizes	emphasize	VERB
hassl-4370	38	3	efficiency	efficiency	NOUN
hassl-4370	38	4	,	,	PUNCT
hassl-4370	38	5	accountability	accountability	NOUN
hassl-4370	38	6	,	,	PUNCT
hassl-4370	38	7	and	and	CCONJ
hassl-4370	38	8	integrity	integrity	NOUN
hassl-4370	38	9	and	and	CCONJ
hassl-4370	38	10	fosters	foster	VERB
hassl-4370	38	11	sustainable	sustainable	ADJ
hassl-4370	38	12	growth	growth	NOUN
hassl-4370	38	13	among	among	ADP
hassl-4370	38	14	stakeholders	stakeholder	NOUN
hassl-4370	38	15	.	.	PUNCT
hassl-4370	39	1	adhering	adhere	VERB
hassl-4370	39	2	to	to	ADP
hassl-4370	39	3	recently	recently	ADV
hassl-4370	39	4	established	establish	VERB
hassl-4370	39	5	guidelines	guideline	NOUN
hassl-4370	39	6	and	and	CCONJ
hassl-4370	39	7	policies	policy	NOUN
hassl-4370	39	8	enhances	enhance	VERB
hassl-4370	39	9	organizational	organizational	ADJ
hassl-4370	39	10	value	value	NOUN
hassl-4370	39	11	and	and	CCONJ
hassl-4370	39	12	contributes	contribute	VERB
hassl-4370	39	13	to	to	ADP
hassl-4370	39	14	the	the	DET
hassl-4370	39	15	long	long	ADJ
hassl-4370	39	16	-	-	PUNCT
hassl-4370	39	17	term	term	NOUN
hassl-4370	39	18	value	value	NOUN
hassl-4370	39	19	for	for	ADP
hassl-4370	39	20	shareholders	shareholder	NOUN
hassl-4370	39	21	(	(	PUNCT
hassl-4370	39	22	oladele	oladele	ADJ
hassl-4370	39	23	,	,	PUNCT
hassl-4370	39	24	akeke	akeke	ADJ
hassl-4370	39	25	,	,	PUNCT
hassl-4370	39	26	adebisi	adebisi	ADJ
hassl-4370	39	27	,	,	PUNCT
hassl-4370	39	28	&	&	CCONJ
hassl-4370	39	29	adeusi	adeusi	PROPN
hassl-4370	39	30	,	,	PUNCT
hassl-4370	39	31	2013	2013	NUM
hassl-4370	39	32	)	)	PUNCT
hassl-4370	39	33	.	.	PUNCT
hassl-4370	39	34	 	 	SPACE
hassl-4370	40	1	furthermore	furthermore	ADV
hassl-4370	40	2	,	,	PUNCT
hassl-4370	40	3	accounting	accounting	NOUN
hassl-4370	40	4	governance	governance	NOUN
hassl-4370	40	5	is	be	AUX
hassl-4370	40	6	supposed	suppose	VERB
hassl-4370	40	7	to	to	PART
hassl-4370	40	8	promote	promote	VERB
hassl-4370	40	9	accountability	accountability	NOUN
hassl-4370	40	10	,	,	PUNCT
hassl-4370	40	11	transparency	transparency	NOUN
hassl-4370	40	12	,	,	PUNCT
hassl-4370	40	13	and	and	CCONJ
hassl-4370	40	14	probity	probity	NOUN
hassl-4370	40	15	,	,	PUNCT
hassl-4370	40	16	thereby	thereby	ADV
hassl-4370	40	17	ensuring	ensure	VERB
hassl-4370	40	18	investor	investor	NOUN
hassl-4370	40	19	confidence	confidence	NOUN
hassl-4370	40	20	and	and	CCONJ
hassl-4370	40	21	increasing	increase	VERB
hassl-4370	40	22	business	business	NOUN
hassl-4370	40	23	returns	return	NOUN
hassl-4370	40	24	(	(	PUNCT
hassl-4370	40	25	bisong	bisong	NOUN
hassl-4370	40	26	,	,	PUNCT
hassl-4370	40	27	2022	2022	NUM
hassl-4370	40	28	)	)	PUNCT
hassl-4370	40	29	.	.	PUNCT
hassl-4370	41	1	accounting	accounting	NOUN
hassl-4370	41	2	governance	governance	NOUN
hassl-4370	41	3	practices	practice	NOUN
hassl-4370	41	4	are	be	AUX
hassl-4370	41	5	crucial	crucial	ADJ
hassl-4370	41	6	for	for	ADP
hassl-4370	41	7	businesses	business	NOUN
hassl-4370	41	8	in	in	ADP
hassl-4370	41	9	thailand	thailand	PROPN
hassl-4370	41	10	and	and	CCONJ
hassl-4370	41	11	abroad	abroad	ADV
hassl-4370	41	12	.	.	PUNCT
hassl-4370	42	1	thai	thai	PROPN
hassl-4370	42	2	listed	list	VERB
hassl-4370	42	3	firms	firm	NOUN
hassl-4370	42	4	should	should	AUX
hassl-4370	42	5	adopt	adopt	VERB
hassl-4370	42	6	sound	sound	NOUN
hassl-4370	42	7	practices	practice	NOUN
hassl-4370	42	8	as	as	SCONJ
hassl-4370	42	9	the	the	DET
hassl-4370	42	10	thai	thai	PROPN
hassl-4370	42	11	stock	stock	PROPN
hassl-4370	42	12	exchange	exchange	PROPN
hassl-4370	42	13	promotes	promote	VERB
hassl-4370	42	14	economic	economic	ADJ
hassl-4370	42	15	development	development	NOUN
hassl-4370	42	16	and	and	CCONJ
hassl-4370	42	17	financing	financing	NOUN
hassl-4370	42	18	.	.	PUNCT
hassl-4370	43	1	management	management	NOUN
hassl-4370	43	2	should	should	AUX
hassl-4370	43	3	develop	develop	VERB
hassl-4370	43	4	systems	system	NOUN
hassl-4370	43	5	that	that	PRON
hassl-4370	43	6	maximize	maximize	VERB
hassl-4370	43	7	benefits	benefit	NOUN
hassl-4370	43	8	for	for	ADP
hassl-4370	43	9	stakeholders	stakeholder	NOUN
hassl-4370	43	10	while	while	SCONJ
hassl-4370	43	11	maintaining	maintain	VERB
hassl-4370	43	12	long	long	ADJ
hassl-4370	43	13	-	-	PUNCT
hassl-4370	43	14	term	term	NOUN
hassl-4370	43	15	existence	existence	NOUN
hassl-4370	43	16	.	.	PUNCT
hassl-4370	44	1	accounting	accounting	NOUN
hassl-4370	44	2	governance	governance	NOUN
hassl-4370	44	3	practices	practice	NOUN
hassl-4370	44	4	positively	positively	ADV
hassl-4370	44	5	relate	relate	VERB
hassl-4370	44	6	to	to	ADP
hassl-4370	44	7	organizational	organizational	ADJ
hassl-4370	44	8	goal	goal	NOUN
hassl-4370	44	9	achievement	achievement	NOUN
hassl-4370	44	10	.	.	PUNCT
hassl-4370	45	1	the	the	DET
hassl-4370	45	2	firm	firm	NOUN
hassl-4370	45	3	's	's	PART
hassl-4370	45	4	governance	governance	NOUN
hassl-4370	45	5	system	system	NOUN
hassl-4370	45	6	includes	include	VERB
hassl-4370	45	7	accounting	accounting	NOUN
hassl-4370	45	8	control	control	NOUN
hassl-4370	45	9	,	,	PUNCT
hassl-4370	45	10	internal	internal	ADJ
hassl-4370	45	11	control	control	NOUN
hassl-4370	45	12	,	,	PUNCT
hassl-4370	45	13	risk	risk	NOUN
hassl-4370	45	14	management	management	NOUN
hassl-4370	45	15	,	,	PUNCT
hassl-4370	45	16	and	and	CCONJ
hassl-4370	45	17	stakeholder	stakeholder	NOUN
hassl-4370	45	18	participation	participation	NOUN
hassl-4370	45	19	.	.	PUNCT
hassl-4370	46	1	participation	participation	NOUN
hassl-4370	46	2	is	be	AUX
hassl-4370	46	3	critical	critical	ADJ
hassl-4370	46	4	in	in	ADP
hassl-4370	46	5	implementing	implement	VERB
hassl-4370	46	6	this	this	DET
hassl-4370	46	7	system	system	NOUN
hassl-4370	46	8	(	(	PUNCT
hassl-4370	46	9	chanatup	chanatup	PROPN
hassl-4370	46	10	,	,	PUNCT
hassl-4370	46	11	aujirapongpan	aujirapongpan	NOUN
hassl-4370	46	12	,	,	PUNCT
hassl-4370	46	13	&	&	CCONJ
hassl-4370	46	14	ritkaew	ritkaew	PROPN
hassl-4370	46	15	,	,	PUNCT
hassl-4370	46	16	2020	2020	NUM
hassl-4370	46	17	)	)	PUNCT
hassl-4370	46	18	.	.	PUNCT
hassl-4370	47	1	this	this	DET
hassl-4370	47	2	study	study	NOUN
hassl-4370	47	3	examines	examine	VERB
hassl-4370	47	4	the	the	DET
hassl-4370	47	5	significant	significant	ADJ
hassl-4370	47	6	impact	impact	NOUN
hassl-4370	47	7	of	of	ADP
hassl-4370	47	8	accounting	accounting	NOUN
hassl-4370	47	9	governance	governance	NOUN
hassl-4370	47	10	practices	practice	NOUN
hassl-4370	47	11	on	on	ADP
hassl-4370	47	12	business	business	NOUN
hassl-4370	47	13	outcomes	outcome	NOUN
hassl-4370	47	14	,	,	PUNCT
hassl-4370	47	15	particularly	particularly	ADV
hassl-4370	47	16	under	under	ADP
hassl-4370	47	17	conditions	condition	NOUN
hassl-4370	47	18	of	of	ADP
hassl-4370	47	19	uncertainty	uncertainty	NOUN
hassl-4370	47	20	.	.	PUNCT
hassl-4370	48	1	these	these	DET
hassl-4370	48	2	practices	practice	NOUN
hassl-4370	48	3	encompass	encompass	VERB
hassl-4370	48	4	standardized	standardized	ADJ
hassl-4370	48	5	accounting	accounting	NOUN
hassl-4370	48	6	procedures	procedure	NOUN
hassl-4370	48	7	,	,	PUNCT
hassl-4370	48	8	the	the	DET
hassl-4370	48	9	accuracy	accuracy	NOUN
hassl-4370	48	10	of	of	ADP
hassl-4370	48	11	financial	financial	ADJ
hassl-4370	48	12	statements	statement	NOUN
hassl-4370	48	13	,	,	PUNCT
hassl-4370	48	14	and	and	CCONJ
hassl-4370	48	15	the	the	DET
hassl-4370	48	16	provision	provision	NOUN
hassl-4370	48	17	of	of	ADP
hassl-4370	48	18	predictive	predictive	ADJ
hassl-4370	48	19	information	information	NOUN
hassl-4370	48	20	for	for	ADP
hassl-4370	48	21	business	business	NOUN
hassl-4370	48	22	analysis	analysis	NOUN
hassl-4370	48	23	.	.	PUNCT
hassl-4370	49	1	such	such	ADJ
hassl-4370	49	2	measures	measure	NOUN
hassl-4370	49	3	enhance	enhance	VERB
hassl-4370	49	4	operational	operational	ADJ
hassl-4370	49	5	performance	performance	NOUN
hassl-4370	49	6	and	and	CCONJ
hassl-4370	49	7	bolster	bolster	VERB
hassl-4370	49	8	investor	investor	NOUN
hassl-4370	49	9	confidence	confidence	NOUN
hassl-4370	49	10	,	,	PUNCT
hassl-4370	49	11	especially	especially	ADV
hassl-4370	49	12	during	during	ADP
hassl-4370	49	13	economic	economic	ADJ
hassl-4370	49	14	crises	crisis	NOUN
hassl-4370	49	15	.	.	PUNCT
hassl-4370	50	1	the	the	DET
hassl-4370	50	2	implementation	implementation	NOUN
hassl-4370	50	3	of	of	ADP
hassl-4370	50	4	accounting	accounting	NOUN
hassl-4370	50	5	governance	governance	NOUN
hassl-4370	50	6	practices	practice	NOUN
hassl-4370	50	7	yields	yield	VERB
hassl-4370	50	8	several	several	ADJ
hassl-4370	50	9	key	key	ADJ
hassl-4370	50	10	outcomes	outcome	NOUN
hassl-4370	50	11	namely	namely	ADV
hassl-4370	50	12	,	,	PUNCT
hassl-4370	50	13	improved	improve	VERB
hassl-4370	50	14	financial	financial	ADJ
hassl-4370	50	15	reporting	reporting	NOUN
hassl-4370	50	16	quality	quality	NOUN
hassl-4370	50	17	,	,	PUNCT
hassl-4370	50	18	operational	operational	ADJ
hassl-4370	50	19	risk	risk	NOUN
hassl-4370	50	20	assurance	assurance	NOUN
hassl-4370	50	21	,	,	PUNCT
hassl-4370	50	22	business	business	NOUN
hassl-4370	50	23	fraud	fraud	NOUN
hassl-4370	50	24	protection	protection	PROPN
hassl-4370	50	25	,	,	PUNCT
hassl-4370	50	26	accounting	account	VERB
hassl-4370	50	27	information	information	NOUN
hassl-4370	50	28	transparency	transparency	NOUN
hassl-4370	50	29	,	,	PUNCT
hassl-4370	50	30	decision	decision	NOUN
hassl-4370	50	31	-	-	PUNCT
hassl-4370	50	32	making	make	VERB
hassl-4370	50	33	effectiveness	effectiveness	NOUN
hassl-4370	50	34	,	,	PUNCT
hassl-4370	50	35	and	and	CCONJ
hassl-4370	50	36	organizational	organizational	ADJ
hassl-4370	50	37	goal	goal	NOUN
hassl-4370	50	38	achievement	achievement	NOUN
hassl-4370	50	39	.	.	PUNCT
hassl-4370	51	1	financial	financial	ADJ
hassl-4370	51	2	reporting	reporting	NOUN
hassl-4370	51	3	quality	quality	NOUN
hassl-4370	51	4	is	be	AUX
hassl-4370	51	5	characterized	characterize	VERB
hassl-4370	51	6	by	by	ADP
hassl-4370	51	7	the	the	DET
hassl-4370	51	8	provision	provision	NOUN
hassl-4370	51	9	of	of	ADP
hassl-4370	51	10	accurate	accurate	ADJ
hassl-4370	51	11	,	,	PUNCT
hassl-4370	51	12	comprehensive	comprehensive	ADJ
hassl-4370	51	13	information	information	NOUN
hassl-4370	51	14	regarding	regard	VERB
hassl-4370	51	15	an	an	DET
hassl-4370	51	16	organization	organization	NOUN
hassl-4370	51	17	's	's	PART
hassl-4370	51	18	financial	financial	ADJ
hassl-4370	51	19	condition	condition	NOUN
hassl-4370	51	20	,	,	PUNCT
hassl-4370	51	21	events	event	NOUN
hassl-4370	51	22	,	,	PUNCT
hassl-4370	51	23	and	and	CCONJ
hassl-4370	51	24	performance	performance	NOUN
hassl-4370	51	25	.	.	PUNCT
hassl-4370	52	1	this	this	DET
hassl-4370	52	2	quality	quality	NOUN
hassl-4370	52	3	facilitates	facilitate	VERB
hassl-4370	52	4	timely	timely	ADJ
hassl-4370	52	5	monitoring	monitoring	NOUN
hassl-4370	52	6	and	and	CCONJ
hassl-4370	52	7	informed	informed	ADJ
hassl-4370	52	8	decision	decision	NOUN
hassl-4370	52	9	-	-	PUNCT
hassl-4370	52	10	making	making	NOUN
hassl-4370	52	11	,	,	PUNCT
hassl-4370	52	12	underscoring	underscore	VERB
hassl-4370	52	13	the	the	DET
hassl-4370	52	14	importance	importance	NOUN
hassl-4370	52	15	of	of	ADP
hassl-4370	52	16	financial	financial	ADJ
hassl-4370	52	17	transparency	transparency	NOUN
hassl-4370	52	18	(	(	PUNCT
hassl-4370	52	19	golmohammadi	golmohammadi	NOUN
hassl-4370	52	20	shuraki	shuraki	PROPN
hassl-4370	52	21	,	,	PUNCT
hassl-4370	52	22	pourheidari	pourheidari	NOUN
hassl-4370	52	23	,	,	PUNCT
hassl-4370	52	24	&	&	CCONJ
hassl-4370	52	25	azizkhani	azizkhani	PROPN
hassl-4370	52	26	,	,	PUNCT
hassl-4370	52	27	2021	2021	NUM
hassl-4370	52	28	)	)	PUNCT
hassl-4370	52	29	.	.	PUNCT
hassl-4370	53	1	this	this	DET
hassl-4370	53	2	research	research	NOUN
hassl-4370	53	3	attempts	attempt	VERB
hassl-4370	53	4	to	to	PART
hassl-4370	53	5	investigate	investigate	VERB
hassl-4370	53	6	the	the	DET
hassl-4370	53	7	effect	effect	NOUN
hassl-4370	53	8	of	of	ADP
hassl-4370	53	9	accounting	accounting	NOUN
hassl-4370	53	10	governance	governance	NOUN
hassl-4370	53	11	practices	practice	NOUN
hassl-4370	53	12	on	on	ADP
hassl-4370	53	13	organizational	organizational	ADJ
hassl-4370	53	14	goal	goal	NOUN
hassl-4370	53	15	achievement	achievement	NOUN
hassl-4370	53	16	.	.	PUNCT
hassl-4370	54	1	this	this	DET
hassl-4370	54	2	research	research	NOUN
hassl-4370	54	3	paper	paper	NOUN
hassl-4370	54	4	aims	aim	VERB
hassl-4370	54	5	to	to	PART
hassl-4370	54	6	fill	fill	VERB
hassl-4370	54	7	this	this	DET
hassl-4370	54	8	gap	gap	NOUN
hassl-4370	54	9	by	by	ADP
hassl-4370	54	10	providing	provide	VERB
hassl-4370	54	11	a	a	DET
hassl-4370	54	12	comprehensive	comprehensive	ADJ
hassl-4370	54	13	review	review	NOUN
hassl-4370	54	14	of	of	ADP
hassl-4370	54	15	the	the	DET
hassl-4370	54	16	relationship	relationship	NOUN
hassl-4370	54	17	between	between	ADP
hassl-4370	54	18	accounting	accounting	NOUN
hassl-4370	54	19	governance	governance	NOUN
hassl-4370	54	20	practices	practice	NOUN
hassl-4370	54	21	and	and	CCONJ
hassl-4370	54	22	organizational	organizational	ADJ
hassl-4370	54	23	goal	goal	NOUN
hassl-4370	54	24	achievement	achievement	NOUN
hassl-4370	54	25	.	.	PUNCT
hassl-4370	55	1	by	by	ADP
hassl-4370	55	2	synthesizing	synthesize	VERB
hassl-4370	55	3	existing	exist	VERB
hassl-4370	55	4	literature	literature	NOUN
hassl-4370	55	5	and	and	CCONJ
hassl-4370	55	6	empirical	empirical	ADJ
hassl-4370	55	7	evidence	evidence	NOUN
hassl-4370	55	8	,	,	PUNCT
hassl-4370	55	9	the	the	DET
hassl-4370	55	10	paper	paper	NOUN
hassl-4370	55	11	seeks	seek	VERB
hassl-4370	55	12	to	to	PART
hassl-4370	55	13	elucidate	elucidate	VERB
hassl-4370	55	14	the	the	DET
hassl-4370	55	15	mechanisms	mechanism	NOUN
hassl-4370	55	16	through	through	ADP
hassl-4370	55	17	which	which	PRON
hassl-4370	55	18	accounting	accounting	NOUN
hassl-4370	55	19	governance	governance	NOUN
hassl-4370	55	20	influences	influence	VERB
hassl-4370	55	21	various	various	ADJ
hassl-4370	55	22	dimensions	dimension	NOUN
hassl-4370	55	23	of	of	ADP
hassl-4370	55	24	organizational	organizational	ADJ
hassl-4370	55	25	performance	performance	NOUN
hassl-4370	55	26	,	,	PUNCT
hassl-4370	55	27	including	include	VERB
hassl-4370	55	28	financial	financial	ADJ
hassl-4370	55	29	outcomes	outcome	NOUN
hassl-4370	55	30	,	,	PUNCT
hassl-4370	55	31	strategic	strategic	ADJ
hassl-4370	55	32	objectives	objective	NOUN
hassl-4370	55	33	,	,	PUNCT
hassl-4370	55	34	and	and	CCONJ
hassl-4370	55	35	stakeholder	stakeholder	NOUN
hassl-4370	55	36	value	value	NOUN
hassl-4370	55	37	creation	creation	NOUN
hassl-4370	55	38	.	.	PUNCT
hassl-4370	56	1	the	the	DET
hassl-4370	56	2	objective	objective	NOUN
hassl-4370	56	3	of	of	ADP
hassl-4370	56	4	this	this	DET
hassl-4370	56	5	research	research	NOUN
hassl-4370	56	6	is	be	AUX
hassl-4370	56	7	to	to	PART
hassl-4370	56	8	test	test	VERB
hassl-4370	56	9	the	the	DET
hassl-4370	56	10	effects	effect	NOUN
hassl-4370	56	11	of	of	ADP
hassl-4370	56	12	accounting	accounting	NOUN
hassl-4370	56	13	governance	governance	NOUN
hassl-4370	56	14	practices	practice	NOUN
hassl-4370	56	15	on	on	ADP
hassl-4370	56	16	organizational	organizational	ADJ
hassl-4370	56	17	goal	goal	NOUN
hassl-4370	56	18	achievement	achievement	NOUN
hassl-4370	56	19	of	of	ADP
hassl-4370	56	20	the	the	DET
hassl-4370	56	21	listed	list	VERB
hassl-4370	56	22	companies	company	NOUN
hassl-4370	56	23	in	in	ADP
hassl-4370	56	24	thailand	thailand	PROPN
hassl-4370	56	25	.	.	PUNCT
hassl-4370	57	1	the	the	DET
hassl-4370	57	2	investigators	investigator	NOUN
hassl-4370	57	3	selected	select	VERB
hassl-4370	57	4	a	a	DET
hassl-4370	57	5	thai	thai	NOUN
hassl-4370	57	6	listed	list	VERB
hassl-4370	57	7	firm	firm	NOUN
hassl-4370	57	8	due	due	ADP
hassl-4370	57	9	to	to	ADP
hassl-4370	57	10	its	its	PRON
hassl-4370	57	11	transparent	transparent	ADJ
hassl-4370	57	12	,	,	PUNCT
hassl-4370	57	13	trustworthy	trustworthy	ADJ
hassl-4370	57	14	and	and	CCONJ
hassl-4370	57	15	conveniently	conveniently	ADV
hassl-4370	57	16	comparable	comparable	ADJ
hassl-4370	57	17	data	datum	NOUN
hassl-4370	57	18	.	.	PUNCT
hassl-4370	58	1	information	information	NOUN
hassl-4370	58	2	on	on	ADP
hassl-4370	58	3	firm	firm	ADJ
hassl-4370	58	4	structures	structure	NOUN
hassl-4370	58	5	and	and	CCONJ
hassl-4370	58	6	financial	financial	ADJ
hassl-4370	58	7	reports	report	NOUN
hassl-4370	58	8	is	be	AUX
hassl-4370	58	9	easily	easily	ADV
hassl-4370	58	10	accessible	accessible	ADJ
hassl-4370	58	11	.	.	PUNCT
hassl-4370	59	1	these	these	DET
hassl-4370	59	2	firms	firm	NOUN
hassl-4370	59	3	contribute	contribute	VERB
hassl-4370	59	4	to	to	ADP
hassl-4370	59	5	policy	policy	NOUN
hassl-4370	59	6	development	development	NOUN
hassl-4370	59	7	,	,	PUNCT
hassl-4370	59	8	increase	increase	VERB
hassl-4370	59	9	awareness	awareness	NOUN
hassl-4370	59	10	of	of	ADP
hassl-4370	59	11	the	the	DET
hassl-4370	59	12	thai	thai	ADJ
hassl-4370	59	13	economy	economy	NOUN
hassl-4370	59	14	,	,	PUNCT
hassl-4370	59	15	and	and	CCONJ
hassl-4370	59	16	represent	represent	VERB
hassl-4370	59	17	important	important	ADJ
hassl-4370	59	18	economic	economic	ADJ
hassl-4370	59	19	sectors	sector	NOUN
hassl-4370	59	20	.	.	PUNCT
hassl-4370	60	1	thus	thus	ADV
hassl-4370	60	2	,	,	PUNCT
hassl-4370	60	3	a	a	DET
hassl-4370	60	4	thai	thai	ADJ
hassl-4370	60	5	listed	list	VERB
hassl-4370	60	6	firm	firm	NOUN
hassl-4370	60	7	makes	make	VERB
hassl-4370	60	8	sense	sense	NOUN
hassl-4370	60	9	for	for	ADP
hassl-4370	60	10	commercial	commercial	ADJ
hassl-4370	60	11	and	and	CCONJ
hassl-4370	60	12	economic	economic	ADJ
hassl-4370	60	13	research	research	NOUN
hassl-4370	60	14	.	.	PUNCT
hassl-4370	61	1	therefore	therefore	ADV
hassl-4370	61	2	,	,	PUNCT
hassl-4370	61	3	they	they	PRON
hassl-4370	61	4	are	be	AUX
hassl-4370	61	5	considered	consider	VERB
hassl-4370	61	6	the	the	DET
hassl-4370	61	7	appropriate	appropriate	ADJ
hassl-4370	61	8	samples	sample	NOUN
hassl-4370	61	9	for	for	ADP
hassl-4370	61	10	the	the	DET
hassl-4370	61	11	study	study	NOUN
hassl-4370	61	12	.	.	PUNCT
hassl-4370	62	1	the	the	DET
hassl-4370	62	2	key	key	ADJ
hassl-4370	62	3	research	research	NOUN
hassl-4370	62	4	question	question	NOUN
hassl-4370	62	5	is	be	AUX
hassl-4370	62	6	how	how	SCONJ
hassl-4370	62	7	accounting	accounting	NOUN
hassl-4370	62	8	governance	governance	NOUN
hassl-4370	62	9	practices	practice	NOUN
hassl-4370	62	10	have	have	VERB
hassl-4370	62	11	an	an	DET
hassl-4370	62	12	effect	effect	NOUN
hassl-4370	62	13	on	on	ADP
hassl-4370	62	14	organizational	organizational	ADJ
hassl-4370	62	15	goal	goal	NOUN
hassl-4370	62	16	achievement	achievement	NOUN
hassl-4370	62	17	.	.	PUNCT
hassl-4370	63	1	the	the	DET
hassl-4370	63	2	specific	specific	ADJ
hassl-4370	63	3	research	research	NOUN
hassl-4370	63	4	questions	question	NOUN
hassl-4370	63	5	are	be	AUX
hassl-4370	63	6	as	as	SCONJ
hassl-4370	63	7	follows	follow	VERB
hassl-4370	63	8	:	:	PUNCT
hassl-4370	63	9	1	1	X
hassl-4370	63	10	)	)	PUNCT
hassl-4370	63	11	how	how	SCONJ
hassl-4370	63	12	do	do	AUX
hassl-4370	63	13	accounting	accounting	NOUN
hassl-4370	63	14	governance	governance	NOUN
hassl-4370	63	15	practices	practice	NOUN
hassl-4370	63	16	have	have	VERB
hassl-4370	63	17	an	an	DET
hassl-4370	63	18	effect	effect	NOUN
hassl-4370	63	19	on	on	ADP
hassl-4370	63	20	financial	financial	ADJ
hassl-4370	63	21	reporting	reporting	NOUN
hassl-4370	63	22	quality	quality	NOUN
hassl-4370	63	23	,	,	PUNCT
hassl-4370	63	24	operational	operational	ADJ
hassl-4370	63	25	risk	risk	NOUN
hassl-4370	63	26	assurance	assurance	NOUN
hassl-4370	63	27	,	,	PUNCT
hassl-4370	63	28	business	business	NOUN
hassl-4370	63	29	fraud	fraud	NOUN
hassl-4370	63	30	protection	protection	PROPN
hassl-4370	63	31	,	,	PUNCT
hassl-4370	63	32	accounting	account	VERB
hassl-4370	63	33	information	information	NOUN
hassl-4370	63	34	transparency	transparency	NOUN
hassl-4370	63	35	,	,	PUNCT
hassl-4370	63	36	decision	decision	NOUN
hassl-4370	63	37	-	-	PUNCT
hassl-4370	63	38	making	make	VERB
hassl-4370	63	39	effectiveness	effectiveness	NOUN
hassl-4370	63	40	,	,	PUNCT
hassl-4370	63	41	and	and	CCONJ
hassl-4370	63	42	organizational	organizational	ADJ
hassl-4370	63	43	goal	goal	NOUN
hassl-4370	63	44	achievement	achievement	NOUN
hassl-4370	63	45	?	?	PUNCT
hassl-4370	64	1	2	2	X
hassl-4370	64	2	)	)	PUNCT
hassl-4370	64	3	how	how	SCONJ
hassl-4370	64	4	does	do	AUX
hassl-4370	64	5	financial	financial	ADJ
hassl-4370	64	6	reporting	reporting	NOUN
hassl-4370	64	7	quality	quality	NOUN
hassl-4370	64	8	have	have	VERB
hassl-4370	64	9	an	an	DET
hassl-4370	64	10	effect	effect	NOUN
hassl-4370	64	11	on	on	ADP
hassl-4370	64	12	operational	operational	ADJ
hassl-4370	64	13	risk	risk	NOUN
hassl-4370	64	14	assurance	assurance	NOUN
hassl-4370	64	15	,	,	PUNCT
hassl-4370	64	16	business	business	NOUN
hassl-4370	64	17	fraud	fraud	NOUN
hassl-4370	64	18	protection	protection	PROPN
hassl-4370	64	19	,	,	PUNCT
hassl-4370	64	20	accounting	account	VERB
hassl-4370	64	21	information	information	NOUN
hassl-4370	64	22	transparency	transparency	NOUN
hassl-4370	64	23	,	,	PUNCT
hassl-4370	64	24	and	and	CCONJ
hassl-4370	64	25	decision	decision	NOUN
hassl-4370	64	26	-	-	PUNCT
hassl-4370	64	27	making	make	VERB
hassl-4370	64	28	effectiveness	effectiveness	NOUN
hassl-4370	64	29	?	?	PUNCT
hassl-4370	65	1	3	3	X
hassl-4370	65	2	)	)	PUNCT
hassl-4370	65	3	how	how	SCONJ
hassl-4370	65	4	do	do	AUX
hassl-4370	65	5	operational	operational	ADJ
hassl-4370	65	6	risk	risk	NOUN
hassl-4370	65	7	assurance	assurance	NOUN
hassl-4370	65	8	and	and	CCONJ
hassl-4370	65	9	business	business	NOUN
hassl-4370	65	10	fraud	fraud	NOUN
hassl-4370	65	11	protection	protection	PROPN
hassl-4370	65	12	have	have	VERB
hassl-4370	65	13	an	an	DET
hassl-4370	65	14	effect	effect	NOUN
hassl-4370	65	15	on	on	ADP
hassl-4370	65	16	both	both	PRON
hassl-4370	65	17	accounting	account	VERB
hassl-4370	65	18	information	information	NOUN
hassl-4370	65	19	transparency	transparency	NOUN
hassl-4370	65	20	and	and	CCONJ
hassl-4370	65	21	decision	decision	NOUN
hassl-4370	65	22	-	-	PUNCT
hassl-4370	65	23	making	make	VERB
hassl-4370	65	24	effectiveness	effectiveness	NOUN
hassl-4370	65	25	?	?	PUNCT
hassl-4370	66	1	4	4	X
hassl-4370	66	2	)	)	PUNCT
hassl-4370	66	3	how	how	SCONJ
hassl-4370	66	4	does	do	AUX
hassl-4370	66	5	accounting	account	VERB
hassl-4370	66	6	information	information	NOUN
hassl-4370	66	7	transparency	transparency	NOUN
hassl-4370	66	8	have	have	VERB
hassl-4370	66	9	an	an	DET
hassl-4370	66	10	effect	effect	NOUN
hassl-4370	66	11	humanities	humanity	NOUN
hassl-4370	66	12	and	and	CCONJ
hassl-4370	66	13	social	social	ADJ
hassl-4370	66	14	sciences	science	NOUN
hassl-4370	66	15	letters	letter	NOUN
hassl-4370	66	16	,	,	PUNCT
hassl-4370	66	17	2025	2025	NUM
hassl-4370	66	18	,	,	PUNCT
hassl-4370	66	19	13(3	13(3	NUM
hassl-4370	66	20	):	):	PUNCT
hassl-4370	66	21	983	983	NUM
hassl-4370	66	22	-	-	SYM
hassl-4370	66	23	997	997	NUM
hassl-4370	66	24	985	985	NUM
hassl-4370	66	25	©	©	ADP
hassl-4370	66	26	2025	2025	NUM
hassl-4370	66	27	conscientia	conscientia	PROPN
hassl-4370	66	28	beam	beam	PROPN
hassl-4370	66	29	.	.	PUNCT
hassl-4370	67	1	all	all	DET
hassl-4370	67	2	rights	right	NOUN
hassl-4370	67	3	reserved	reserve	VERB
hassl-4370	67	4	.	.	PUNCT
hassl-4370	68	1	on	on	ADP
hassl-4370	68	2	decision	decision	NOUN
hassl-4370	68	3	-	-	PUNCT
hassl-4370	68	4	making	make	VERB
hassl-4370	68	5	effectiveness	effectiveness	NOUN
hassl-4370	68	6	and	and	CCONJ
hassl-4370	68	7	organizational	organizational	ADJ
hassl-4370	68	8	goal	goal	NOUN
hassl-4370	68	9	achievement	achievement	NOUN
hassl-4370	68	10	?	?	PUNCT
hassl-4370	69	1	5	5	X
hassl-4370	69	2	)	)	PUNCT
hassl-4370	69	3	how	how	SCONJ
hassl-4370	69	4	does	do	AUX
hassl-4370	69	5	decision	decision	NOUN
hassl-4370	69	6	-	-	PUNCT
hassl-4370	69	7	making	make	VERB
hassl-4370	69	8	effectiveness	effectiveness	NOUN
hassl-4370	69	9	have	have	VERB
hassl-4370	69	10	an	an	DET
hassl-4370	69	11	effect	effect	NOUN
hassl-4370	69	12	on	on	ADP
hassl-4370	69	13	organizational	organizational	ADJ
hassl-4370	69	14	goal	goal	NOUN
hassl-4370	69	15	achievement	achievement	NOUN
hassl-4370	69	16	?	?	PUNCT
hassl-4370	70	1	2	2	X
hassl-4370	70	2	.	.	X
hassl-4370	70	3	literature	literature	NOUN
hassl-4370	70	4	review	review	PROPN
hassl-4370	70	5	and	and	CCONJ
hassl-4370	70	6	research	research	NOUN
hassl-4370	70	7	hypotheses	hypothesis	NOUN
hassl-4370	70	8	stakeholder	stakeholder	NOUN
hassl-4370	70	9	theory	theory	NOUN
hassl-4370	70	10	underscores	underscore	VERB
hassl-4370	70	11	the	the	DET
hassl-4370	70	12	critical	critical	ADJ
hassl-4370	70	13	importance	importance	NOUN
hassl-4370	70	14	of	of	ADP
hassl-4370	70	15	considering	consider	VERB
hassl-4370	70	16	the	the	DET
hassl-4370	70	17	interests	interest	NOUN
hassl-4370	70	18	of	of	ADP
hassl-4370	70	19	all	all	DET
hassl-4370	70	20	parties	party	NOUN
hassl-4370	70	21	involved	involve	VERB
hassl-4370	70	22	in	in	ADP
hassl-4370	70	23	this	this	DET
hassl-4370	70	24	study	study	NOUN
hassl-4370	70	25	,	,	PUNCT
hassl-4370	70	26	including	include	VERB
hassl-4370	70	27	suppliers	supplier	NOUN
hassl-4370	70	28	,	,	PUNCT
hassl-4370	70	29	customers	customer	NOUN
hassl-4370	70	30	,	,	PUNCT
hassl-4370	70	31	shareholders	shareholder	NOUN
hassl-4370	70	32	,	,	PUNCT
hassl-4370	70	33	employees	employee	NOUN
hassl-4370	70	34	,	,	PUNCT
hassl-4370	70	35	and	and	CCONJ
hassl-4370	70	36	the	the	DET
hassl-4370	70	37	broader	broad	ADJ
hassl-4370	70	38	community	community	NOUN
hassl-4370	70	39	.	.	PUNCT
hassl-4370	71	1	accounting	accounting	NOUN
hassl-4370	71	2	governance	governance	NOUN
hassl-4370	71	3	practices	practice	NOUN
hassl-4370	71	4	that	that	PRON
hassl-4370	71	5	promote	promote	VERB
hassl-4370	71	6	transparency	transparency	NOUN
hassl-4370	71	7	,	,	PUNCT
hassl-4370	71	8	accountability	accountability	NOUN
hassl-4370	71	9	,	,	PUNCT
hassl-4370	71	10	and	and	CCONJ
hassl-4370	71	11	active	active	ADJ
hassl-4370	71	12	stakeholder	stakeholder	NOUN
hassl-4370	71	13	engagement	engagement	NOUN
hassl-4370	71	14	can	can	AUX
hassl-4370	71	15	significantly	significantly	ADV
hassl-4370	71	16	enhance	enhance	VERB
hassl-4370	71	17	an	an	DET
hassl-4370	71	18	organization	organization	NOUN
hassl-4370	71	19	's	's	PART
hassl-4370	71	20	credibility	credibility	NOUN
hassl-4370	71	21	and	and	CCONJ
hassl-4370	71	22	long	long	ADJ
hassl-4370	71	23	-	-	PUNCT
hassl-4370	71	24	term	term	NOUN
hassl-4370	71	25	sustainability	sustainability	NOUN
hassl-4370	71	26	.	.	PUNCT
hassl-4370	72	1	furthermore	furthermore	ADV
hassl-4370	72	2	,	,	PUNCT
hassl-4370	72	3	stakeholder	stakeholder	NOUN
hassl-4370	72	4	theory	theory	NOUN
hassl-4370	72	5	provides	provide	VERB
hassl-4370	72	6	a	a	DET
hassl-4370	72	7	framework	framework	NOUN
hassl-4370	72	8	for	for	ADP
hassl-4370	72	9	understanding	understand	VERB
hassl-4370	72	10	the	the	DET
hassl-4370	72	11	relationships	relationship	NOUN
hassl-4370	72	12	between	between	ADP
hassl-4370	72	13	accounting	accounting	NOUN
hassl-4370	72	14	governance	governance	NOUN
hassl-4370	72	15	practices	practice	NOUN
hassl-4370	72	16	and	and	CCONJ
hassl-4370	72	17	the	the	DET
hassl-4370	72	18	achievement	achievement	NOUN
hassl-4370	72	19	of	of	ADP
hassl-4370	72	20	organizational	organizational	ADJ
hassl-4370	72	21	objectives	objective	NOUN
hassl-4370	72	22	.	.	PUNCT
hassl-4370	73	1	this	this	DET
hassl-4370	73	2	theory	theory	NOUN
hassl-4370	73	3	focuses	focus	VERB
hassl-4370	73	4	on	on	ADP
hassl-4370	73	5	the	the	DET
hassl-4370	73	6	parties	party	NOUN
hassl-4370	73	7	and	and	CCONJ
hassl-4370	73	8	individuals	individual	NOUN
hassl-4370	73	9	capable	capable	ADJ
hassl-4370	73	10	of	of	ADP
hassl-4370	73	11	influencing	influence	VERB
hassl-4370	73	12	the	the	DET
hassl-4370	73	13	firm	firm	NOUN
hassl-4370	73	14	as	as	ADV
hassl-4370	73	15	well	well	ADV
hassl-4370	73	16	as	as	ADP
hassl-4370	73	17	the	the	DET
hassl-4370	73	18	operational	operational	ADJ
hassl-4370	73	19	measures	measure	NOUN
hassl-4370	73	20	implemented	implement	VERB
hassl-4370	73	21	in	in	ADP
hassl-4370	73	22	response	response	NOUN
hassl-4370	73	23	to	to	ADP
hassl-4370	73	24	these	these	DET
hassl-4370	73	25	stakeholders	stakeholder	NOUN
hassl-4370	73	26	(	(	PUNCT
hassl-4370	73	27	freeman	freeman	PROPN
hassl-4370	73	28	&	&	CCONJ
hassl-4370	73	29	medoff	medoff	PROPN
hassl-4370	73	30	,	,	PUNCT
hassl-4370	73	31	1984	1984	NUM
hassl-4370	73	32	)	)	PUNCT
hassl-4370	73	33	.	.	PUNCT
hassl-4370	73	34	  	  	SPACE
hassl-4370	74	1	according	accord	VERB
hassl-4370	74	2	to	to	ADP
hassl-4370	74	3	stakeholder	stakeholder	PROPN
hassl-4370	74	4	theory	theory	NOUN
hassl-4370	74	5	,	,	PUNCT
hassl-4370	74	6	more	more	ADJ
hassl-4370	74	7	openness	openness	NOUN
hassl-4370	74	8	narrows	narrow	VERB
hassl-4370	74	9	the	the	DET
hassl-4370	74	10	knowledge	knowledge	NOUN
hassl-4370	74	11	gap	gap	NOUN
hassl-4370	74	12	between	between	ADP
hassl-4370	74	13	enterprises	enterprise	NOUN
hassl-4370	74	14	and	and	CCONJ
hassl-4370	74	15	investors	investor	NOUN
hassl-4370	74	16	,	,	PUNCT
hassl-4370	74	17	lowering	lower	VERB
hassl-4370	74	18	risk	risk	NOUN
hassl-4370	74	19	perception	perception	NOUN
hassl-4370	74	20	.	.	PUNCT
hassl-4370	75	1	the	the	DET
hassl-4370	75	2	stakeholder	stakeholder	NOUN
hassl-4370	75	3	theory	theory	NOUN
hassl-4370	75	4	of	of	ADP
hassl-4370	75	5	corporate	corporate	ADJ
hassl-4370	75	6	governance	governance	NOUN
hassl-4370	75	7	emphasizes	emphasize	VERB
hassl-4370	75	8	the	the	DET
hassl-4370	75	9	impact	impact	NOUN
hassl-4370	75	10	of	of	ADP
hassl-4370	75	11	firm	firm	ADJ
hassl-4370	75	12	action	action	NOUN
hassl-4370	75	13	on	on	ADP
hassl-4370	75	14	all	all	DET
hassl-4370	75	15	stakeholders	stakeholder	NOUN
hassl-4370	75	16	not	not	PART
hassl-4370	75	17	just	just	ADV
hassl-4370	75	18	shareholders	shareholder	NOUN
hassl-4370	75	19	(	(	PUNCT
hassl-4370	75	20	cheng	cheng	PROPN
hassl-4370	75	21	,	,	PUNCT
hassl-4370	75	22	lin	lin	PROPN
hassl-4370	75	23	,	,	PUNCT
hassl-4370	75	24	&	&	CCONJ
hassl-4370	75	25	wong	wong	PROPN
hassl-4370	75	26	,	,	PUNCT
hassl-4370	75	27	2016	2016	NUM
hassl-4370	75	28	)	)	PUNCT
hassl-4370	75	29	.	.	PUNCT
hassl-4370	76	1	this	this	DET
hassl-4370	76	2	study	study	NOUN
hassl-4370	76	3	examines	examine	VERB
hassl-4370	76	4	the	the	DET
hassl-4370	76	5	significant	significant	ADJ
hassl-4370	76	6	impact	impact	NOUN
hassl-4370	76	7	of	of	ADP
hassl-4370	76	8	accounting	accounting	NOUN
hassl-4370	76	9	governance	governance	NOUN
hassl-4370	76	10	practices	practice	NOUN
hassl-4370	76	11	on	on	ADP
hassl-4370	76	12	business	business	NOUN
hassl-4370	76	13	outcomes	outcome	NOUN
hassl-4370	76	14	,	,	PUNCT
hassl-4370	76	15	particularly	particularly	ADV
hassl-4370	76	16	in	in	ADP
hassl-4370	76	17	uncertain	uncertain	ADJ
hassl-4370	76	18	environments	environment	NOUN
hassl-4370	76	19	.	.	PUNCT
hassl-4370	77	1	these	these	DET
hassl-4370	77	2	practices	practice	NOUN
hassl-4370	77	3	encompass	encompass	VERB
hassl-4370	77	4	standardized	standardized	ADJ
hassl-4370	77	5	accounting	accounting	NOUN
hassl-4370	77	6	procedures	procedure	NOUN
hassl-4370	77	7	,	,	PUNCT
hassl-4370	77	8	accurate	accurate	ADJ
hassl-4370	77	9	financial	financial	ADJ
hassl-4370	77	10	reporting	reporting	NOUN
hassl-4370	77	11	,	,	PUNCT
hassl-4370	77	12	and	and	CCONJ
hassl-4370	77	13	the	the	DET
hassl-4370	77	14	provision	provision	NOUN
hassl-4370	77	15	of	of	ADP
hassl-4370	77	16	predictive	predictive	ADJ
hassl-4370	77	17	information	information	NOUN
hassl-4370	77	18	for	for	ADP
hassl-4370	77	19	business	business	NOUN
hassl-4370	77	20	analysis	analysis	NOUN
hassl-4370	77	21	.	.	PUNCT
hassl-4370	78	1	they	they	PRON
hassl-4370	78	2	enhance	enhance	VERB
hassl-4370	78	3	operational	operational	ADJ
hassl-4370	78	4	performance	performance	NOUN
hassl-4370	78	5	and	and	CCONJ
hassl-4370	78	6	investor	investor	NOUN
hassl-4370	78	7	confidence	confidence	NOUN
hassl-4370	78	8	,	,	PUNCT
hassl-4370	78	9	especially	especially	ADV
hassl-4370	78	10	during	during	ADP
hassl-4370	78	11	economic	economic	ADJ
hassl-4370	78	12	crises	crisis	NOUN
hassl-4370	78	13	.	.	PUNCT
hassl-4370	79	1	the	the	DET
hassl-4370	79	2	application	application	NOUN
hassl-4370	79	3	of	of	ADP
hassl-4370	79	4	accounting	accounting	NOUN
hassl-4370	79	5	governance	governance	NOUN
hassl-4370	79	6	practices	practice	NOUN
hassl-4370	79	7	influences	influence	VERB
hassl-4370	79	8	several	several	ADJ
hassl-4370	79	9	key	key	ADJ
hassl-4370	79	10	outcomes	outcome	NOUN
hassl-4370	79	11	:	:	PUNCT
hassl-4370	79	12	financial	financial	ADJ
hassl-4370	79	13	reporting	reporting	NOUN
hassl-4370	79	14	quality	quality	NOUN
hassl-4370	79	15	,	,	PUNCT
hassl-4370	79	16	operational	operational	ADJ
hassl-4370	79	17	risk	risk	NOUN
hassl-4370	79	18	assurance	assurance	NOUN
hassl-4370	79	19	,	,	PUNCT
hassl-4370	79	20	business	business	NOUN
hassl-4370	79	21	fraud	fraud	NOUN
hassl-4370	79	22	protection	protection	PROPN
hassl-4370	79	23	,	,	PUNCT
hassl-4370	79	24	accounting	account	VERB
hassl-4370	79	25	information	information	NOUN
hassl-4370	79	26	transparency	transparency	NOUN
hassl-4370	79	27	,	,	PUNCT
hassl-4370	79	28	decision	decision	NOUN
hassl-4370	79	29	-	-	PUNCT
hassl-4370	79	30	making	make	VERB
hassl-4370	79	31	effectiveness	effectiveness	NOUN
hassl-4370	79	32	,	,	PUNCT
hassl-4370	79	33	and	and	CCONJ
hassl-4370	79	34	organizational	organizational	ADJ
hassl-4370	79	35	goal	goal	NOUN
hassl-4370	79	36	achievement	achievement	NOUN
hassl-4370	79	37	.	.	PUNCT
hassl-4370	80	1	financial	financial	ADJ
hassl-4370	80	2	reporting	reporting	NOUN
hassl-4370	80	3	quality	quality	NOUN
hassl-4370	80	4	refers	refer	VERB
hassl-4370	80	5	to	to	ADP
hassl-4370	80	6	financial	financial	ADJ
hassl-4370	80	7	statements	statement	NOUN
hassl-4370	80	8	that	that	PRON
hassl-4370	80	9	deliver	deliver	VERB
hassl-4370	80	10	accurate	accurate	ADJ
hassl-4370	80	11	and	and	CCONJ
hassl-4370	80	12	comprehensive	comprehensive	ADJ
hassl-4370	80	13	information	information	NOUN
hassl-4370	80	14	about	about	ADP
hassl-4370	80	15	a	a	DET
hassl-4370	80	16	company	company	NOUN
hassl-4370	80	17	's	's	PART
hassl-4370	80	18	economic	economic	ADJ
hassl-4370	80	19	condition	condition	NOUN
hassl-4370	80	20	,	,	PUNCT
hassl-4370	80	21	events	event	NOUN
hassl-4370	80	22	,	,	PUNCT
hassl-4370	80	23	and	and	CCONJ
hassl-4370	80	24	performance	performance	NOUN
hassl-4370	80	25	.	.	PUNCT
hassl-4370	81	1	this	this	DET
hassl-4370	81	2	quality	quality	NOUN
hassl-4370	81	3	fosters	foster	VERB
hassl-4370	81	4	timely	timely	ADJ
hassl-4370	81	5	monitoring	monitoring	NOUN
hassl-4370	81	6	and	and	CCONJ
hassl-4370	81	7	informed	informed	ADJ
hassl-4370	81	8	decision	decision	NOUN
hassl-4370	81	9	-	-	PUNCT
hassl-4370	81	10	making	making	NOUN
hassl-4370	81	11	,	,	PUNCT
hassl-4370	81	12	highlighting	highlight	VERB
hassl-4370	81	13	the	the	DET
hassl-4370	81	14	importance	importance	NOUN
hassl-4370	81	15	of	of	ADP
hassl-4370	81	16	financial	financial	ADJ
hassl-4370	81	17	transparency	transparency	NOUN
hassl-4370	81	18	.	.	PUNCT
hassl-4370	82	1	incorporating	incorporate	VERB
hassl-4370	82	2	stakeholder	stakeholder	NOUN
hassl-4370	82	3	theory	theory	NOUN
hassl-4370	82	4	into	into	ADP
hassl-4370	82	5	corporate	corporate	ADJ
hassl-4370	82	6	governance	governance	NOUN
hassl-4370	82	7	involves	involve	VERB
hassl-4370	82	8	recognizing	recognize	VERB
hassl-4370	82	9	and	and	CCONJ
hassl-4370	82	10	balancing	balance	VERB
hassl-4370	82	11	the	the	DET
hassl-4370	82	12	interests	interest	NOUN
hassl-4370	82	13	of	of	ADP
hassl-4370	82	14	all	all	DET
hassl-4370	82	15	parties	party	NOUN
hassl-4370	82	16	affected	affect	VERB
hassl-4370	82	17	by	by	ADP
hassl-4370	82	18	corporate	corporate	ADJ
hassl-4370	82	19	activities	activity	NOUN
hassl-4370	82	20	,	,	PUNCT
hassl-4370	82	21	including	include	VERB
hassl-4370	82	22	shareholders	shareholder	NOUN
hassl-4370	82	23	,	,	PUNCT
hassl-4370	82	24	employees	employee	NOUN
hassl-4370	82	25	,	,	PUNCT
hassl-4370	82	26	customers	customer	NOUN
hassl-4370	82	27	,	,	PUNCT
hassl-4370	82	28	suppliers	supplier	NOUN
hassl-4370	82	29	,	,	PUNCT
hassl-4370	82	30	and	and	CCONJ
hassl-4370	82	31	the	the	DET
hassl-4370	82	32	broader	broad	ADJ
hassl-4370	82	33	community	community	NOUN
hassl-4370	82	34	.	.	PUNCT
hassl-4370	83	1	this	this	DET
hassl-4370	83	2	approach	approach	NOUN
hassl-4370	83	3	aims	aim	VERB
hassl-4370	83	4	to	to	PART
hassl-4370	83	5	reduce	reduce	VERB
hassl-4370	83	6	conflicts	conflict	NOUN
hassl-4370	83	7	among	among	ADP
hassl-4370	83	8	stakeholders	stakeholder	NOUN
hassl-4370	83	9	and	and	CCONJ
hassl-4370	83	10	promote	promote	VERB
hassl-4370	83	11	cooperative	cooperative	ADJ
hassl-4370	83	12	relationships	relationship	NOUN
hassl-4370	83	13	,	,	PUNCT
hassl-4370	83	14	ultimately	ultimately	ADV
hassl-4370	83	15	enhancing	enhance	VERB
hassl-4370	83	16	corporate	corporate	ADJ
hassl-4370	83	17	reputation	reputation	NOUN
hassl-4370	83	18	and	and	CCONJ
hassl-4370	83	19	performance	performance	NOUN
hassl-4370	83	20	.	.	PUNCT
hassl-4370	84	1	figure	figure	NOUN
hassl-4370	84	2	1	1	NUM
hassl-4370	84	3	illustrates	illustrate	VERB
hassl-4370	84	4	the	the	DET
hassl-4370	84	5	conceptual	conceptual	ADJ
hassl-4370	84	6	model	model	NOUN
hassl-4370	84	7	underpinning	underpin	VERB
hassl-4370	84	8	these	these	DET
hassl-4370	84	9	relationships	relationship	NOUN
hassl-4370	84	10	.	.	PUNCT
hassl-4370	85	1	2.1	2.1	NUM
hassl-4370	85	2	.	.	PUNCT
hassl-4370	86	1	organizational	organizational	ADJ
hassl-4370	86	2	goal	goal	NOUN
hassl-4370	86	3	achievement	achievement	NOUN
hassl-4370	86	4	organizational	organizational	ADJ
hassl-4370	86	5	goal	goal	NOUN
hassl-4370	86	6	achievement	achievement	NOUN
hassl-4370	86	7	refers	refer	VERB
hassl-4370	86	8	to	to	ADP
hassl-4370	86	9	previous	previous	ADJ
hassl-4370	86	10	performance	performance	NOUN
hassl-4370	86	11	outcomes	outcome	NOUN
hassl-4370	86	12	that	that	PRON
hassl-4370	86	13	indicate	indicate	VERB
hassl-4370	86	14	the	the	DET
hassl-4370	86	15	organization	organization	NOUN
hassl-4370	86	16	's	's	PART
hassl-4370	86	17	financial	financial	ADJ
hassl-4370	86	18	situation	situation	NOUN
hassl-4370	86	19	and	and	CCONJ
hassl-4370	86	20	stability	stability	NOUN
hassl-4370	86	21	in	in	ADP
hassl-4370	86	22	both	both	CCONJ
hassl-4370	86	23	the	the	DET
hassl-4370	86	24	shortand	shortand	NOUN
hassl-4370	86	25	longterm	longterm	PROPN
hassl-4370	86	26	.	.	PUNCT
hassl-4370	87	1	an	an	DET
hassl-4370	87	2	independently	independently	ADV
hassl-4370	87	3	verified	verify	VERB
hassl-4370	87	4	operating	operating	NOUN
hassl-4370	87	5	system	system	NOUN
hassl-4370	87	6	and	and	CCONJ
hassl-4370	87	7	reliable	reliable	ADJ
hassl-4370	87	8	strategies	strategy	NOUN
hassl-4370	87	9	that	that	PRON
hassl-4370	87	10	can	can	AUX
hassl-4370	87	11	increase	increase	VERB
hassl-4370	87	12	shareholder	shareholder	NOUN
hassl-4370	87	13	value	value	NOUN
hassl-4370	87	14	and	and	CCONJ
hassl-4370	87	15	promote	promote	VERB
hassl-4370	87	16	business	business	NOUN
hassl-4370	87	17	expansion	expansion	NOUN
hassl-4370	87	18	are	be	AUX
hassl-4370	87	19	essential	essential	ADJ
hassl-4370	87	20	for	for	ADP
hassl-4370	87	21	effective	effective	ADJ
hassl-4370	87	22	management	management	NOUN
hassl-4370	87	23	to	to	PART
hassl-4370	87	24	ensure	ensure	VERB
hassl-4370	87	25	sustainability	sustainability	NOUN
hassl-4370	87	26	and	and	CCONJ
hassl-4370	87	27	future	future	ADJ
hassl-4370	87	28	growth	growth	NOUN
hassl-4370	87	29	(	(	PUNCT
hassl-4370	87	30	srivastava	srivastava	PROPN
hassl-4370	87	31	&	&	CCONJ
hassl-4370	87	32	lognathan	lognathan	PROPN
hassl-4370	87	33	,	,	PUNCT
hassl-4370	87	34	2016	2016	NUM
hassl-4370	87	35	)	)	PUNCT
hassl-4370	87	36	.	.	PUNCT
hassl-4370	88	1	in	in	ADP
hassl-4370	88	2	this	this	DET
hassl-4370	88	3	research	research	NOUN
hassl-4370	88	4	,	,	PUNCT
hassl-4370	88	5	performance	performance	NOUN
hassl-4370	88	6	outcomes	outcome	NOUN
hassl-4370	88	7	that	that	PRON
hassl-4370	88	8	indicate	indicate	VERB
hassl-4370	88	9	the	the	DET
hassl-4370	88	10	organization	organization	NOUN
hassl-4370	88	11	's	's	PART
hassl-4370	88	12	financial	financial	ADJ
hassl-4370	88	13	stability	stability	NOUN
hassl-4370	88	14	are	be	AUX
hassl-4370	88	15	described	describe	VERB
hassl-4370	88	16	as	as	ADP
hassl-4370	88	17	the	the	DET
hassl-4370	88	18	organizational	organizational	ADJ
hassl-4370	88	19	goal	goal	NOUN
hassl-4370	88	20	achievement	achievement	NOUN
hassl-4370	88	21	supported	support	VERB
hassl-4370	88	22	by	by	ADP
hassl-4370	88	23	a	a	DET
hassl-4370	88	24	stable	stable	ADJ
hassl-4370	88	25	operating	operating	NOUN
hassl-4370	88	26	system	system	NOUN
hassl-4370	88	27	and	and	CCONJ
hassl-4370	88	28	consistent	consistent	ADJ
hassl-4370	88	29	methods	method	NOUN
hassl-4370	88	30	for	for	ADP
hassl-4370	88	31	enhancing	enhance	VERB
hassl-4370	88	32	shareholder	shareholder	NOUN
hassl-4370	88	33	value	value	NOUN
hassl-4370	88	34	and	and	CCONJ
hassl-4370	88	35	promoting	promote	VERB
hassl-4370	88	36	future	future	ADJ
hassl-4370	88	37	business	business	NOUN
hassl-4370	88	38	growth	growth	NOUN
hassl-4370	88	39	.	.	PUNCT
hassl-4370	89	1	this	this	PRON
hassl-4370	89	2	ensures	ensure	VERB
hassl-4370	89	3	successful	successful	ADJ
hassl-4370	89	4	management	management	NOUN
hassl-4370	89	5	and	and	CCONJ
hassl-4370	89	6	stakeholder	stakeholder	NOUN
hassl-4370	89	7	satisfaction	satisfaction	NOUN
hassl-4370	89	8	.	.	PUNCT
hassl-4370	90	1	hence	hence	ADV
hassl-4370	90	2	,	,	PUNCT
hassl-4370	90	3	organizational	organizational	ADJ
hassl-4370	90	4	goal	goal	NOUN
hassl-4370	90	5	achievement	achievement	NOUN
hassl-4370	90	6	implies	imply	VERB
hassl-4370	90	7	the	the	DET
hassl-4370	90	8	results	result	NOUN
hassl-4370	90	9	of	of	ADP
hassl-4370	90	10	implementing	implement	VERB
hassl-4370	90	11	accounting	accounting	NOUN
hassl-4370	90	12	governance	governance	NOUN
hassl-4370	90	13	practices	practice	NOUN
hassl-4370	90	14	and	and	CCONJ
hassl-4370	90	15	their	their	PRON
hassl-4370	90	16	outcomes	outcome	NOUN
hassl-4370	90	17	.	.	PUNCT
hassl-4370	91	1	humanities	humanity	NOUN
hassl-4370	91	2	and	and	CCONJ
hassl-4370	91	3	social	social	ADJ
hassl-4370	91	4	sciences	science	NOUN
hassl-4370	91	5	letters	letter	NOUN
hassl-4370	91	6	,	,	PUNCT
hassl-4370	91	7	2025	2025	NUM
hassl-4370	91	8	,	,	PUNCT
hassl-4370	91	9	13(3	13(3	NUM
hassl-4370	91	10	):	):	PUNCT
hassl-4370	91	11	983	983	NUM
hassl-4370	91	12	-	-	SYM
hassl-4370	91	13	997	997	NUM
hassl-4370	91	14	986	986	NUM
hassl-4370	91	15	©	©	ADP
hassl-4370	91	16	2025	2025	NUM
hassl-4370	91	17	conscientia	conscientia	PROPN
hassl-4370	91	18	beam	beam	PROPN
hassl-4370	91	19	.	.	PUNCT
hassl-4370	92	1	all	all	DET
hassl-4370	92	2	rights	right	NOUN
hassl-4370	92	3	reserved	reserve	VERB
hassl-4370	92	4	.	.	PUNCT
hassl-4370	93	1	figure	figure	NOUN
hassl-4370	93	2	1	1	NUM
hassl-4370	93	3	.	.	PUNCT
hassl-4370	93	4	conceptual	conceptual	ADJ
hassl-4370	93	5	model	model	NOUN
hassl-4370	93	6	of	of	ADP
hassl-4370	93	7	accounting	accounting	NOUN
hassl-4370	93	8	governance	governance	NOUN
hassl-4370	93	9	practices	practice	NOUN
hassl-4370	93	10	:	:	PUNCT
hassl-4370	93	11	organizational	organizational	ADJ
hassl-4370	93	12	goal	goal	NOUN
hassl-4370	93	13	achievement	achievement	NOUN
hassl-4370	93	14	relationships	relationship	NOUN
hassl-4370	93	15	2.2	2.2	NUM
hassl-4370	93	16	.	.	PUNCT
hassl-4370	94	1	accounting	accounting	NOUN
hassl-4370	94	2	governance	governance	NOUN
hassl-4370	94	3	practices	practice	NOUN
hassl-4370	94	4	accounting	accounting	NOUN
hassl-4370	94	5	governance	governance	NOUN
hassl-4370	94	6	practices	practice	NOUN
hassl-4370	94	7	involve	involve	VERB
hassl-4370	94	8	compiling	compile	VERB
hassl-4370	94	9	information	information	NOUN
hassl-4370	94	10	to	to	PART
hassl-4370	94	11	report	report	VERB
hassl-4370	94	12	internal	internal	ADJ
hassl-4370	94	13	affairs	affair	NOUN
hassl-4370	94	14	to	to	ADP
hassl-4370	94	15	stakeholders	stakeholder	NOUN
hassl-4370	94	16	playing	play	VERB
hassl-4370	94	17	a	a	DET
hassl-4370	94	18	crucial	crucial	ADJ
hassl-4370	94	19	role	role	NOUN
hassl-4370	94	20	in	in	ADP
hassl-4370	94	21	corporate	corporate	ADJ
hassl-4370	94	22	governance	governance	NOUN
hassl-4370	94	23	.	.	PUNCT
hassl-4370	95	1	these	these	DET
hassl-4370	95	2	processes	process	NOUN
hassl-4370	95	3	are	be	AUX
hassl-4370	95	4	strictly	strictly	ADV
hassl-4370	95	5	controlled	control	VERB
hassl-4370	95	6	by	by	ADP
hassl-4370	95	7	international	international	ADJ
hassl-4370	95	8	standards	standard	NOUN
hassl-4370	95	9	,	,	PUNCT
hassl-4370	95	10	which	which	PRON
hassl-4370	95	11	can	can	AUX
hassl-4370	95	12	be	be	AUX
hassl-4370	95	13	used	use	VERB
hassl-4370	95	14	to	to	PART
hassl-4370	95	15	ensure	ensure	VERB
hassl-4370	95	16	effective	effective	ADJ
hassl-4370	95	17	corporate	corporate	ADJ
hassl-4370	95	18	governance	governance	NOUN
hassl-4370	95	19	.	.	PUNCT
hassl-4370	96	1	good	good	ADJ
hassl-4370	96	2	accounting	accounting	NOUN
hassl-4370	96	3	practices	practice	NOUN
hassl-4370	96	4	help	help	VERB
hassl-4370	96	5	decrease	decrease	VERB
hassl-4370	96	6	departmental	departmental	ADJ
hassl-4370	96	7	difficulties	difficulty	NOUN
hassl-4370	96	8	,	,	PUNCT
hassl-4370	96	9	reduce	reduce	VERB
hassl-4370	96	10	audits	audits	NOUN
hassl-4370	96	11	,	,	PUNCT
hassl-4370	96	12	and	and	CCONJ
hassl-4370	96	13	effectively	effectively	ADV
hassl-4370	96	14	disclose	disclose	VERB
hassl-4370	96	15	long	long	ADJ
hassl-4370	96	16	-	-	PUNCT
hassl-4370	96	17	term	term	NOUN
hassl-4370	96	18	information	information	NOUN
hassl-4370	96	19	impacting	impact	VERB
hassl-4370	96	20	an	an	DET
hassl-4370	96	21	organization	organization	NOUN
hassl-4370	96	22	's	's	PART
hassl-4370	96	23	success	success	NOUN
hassl-4370	96	24	(	(	PUNCT
hassl-4370	96	25	helfat	helfat	NOUN
hassl-4370	96	26	&	&	CCONJ
hassl-4370	96	27	peteraf	peteraf	NOUN
hassl-4370	96	28	,	,	PUNCT
hassl-4370	96	29	2015	2015	NUM
hassl-4370	96	30	)	)	PUNCT
hassl-4370	96	31	.	.	PUNCT
hassl-4370	97	1	the	the	DET
hassl-4370	97	2	stock	stock	NOUN
hassl-4370	97	3	exchange	exchange	PROPN
hassl-4370	97	4	of	of	ADP
hassl-4370	97	5	thailand	thailand	PROPN
hassl-4370	97	6	introduced	introduce	VERB
hassl-4370	97	7	the	the	DET
hassl-4370	97	8	good	good	ADJ
hassl-4370	97	9	corporate	corporate	ADJ
hassl-4370	97	10	governance	governance	NOUN
hassl-4370	97	11	principles	principle	NOUN
hassl-4370	97	12	for	for	ADP
hassl-4370	97	13	listed	list	VERB
hassl-4370	97	14	companies	company	NOUN
hassl-4370	97	15	in	in	ADP
hassl-4370	97	16	2017	2017	NUM
hassl-4370	97	17	,	,	PUNCT
hassl-4370	97	18	outlining	outline	VERB
hassl-4370	97	19	standards	standard	NOUN
hassl-4370	97	20	for	for	ADP
hassl-4370	97	21	boards	board	NOUN
hassl-4370	97	22	of	of	ADP
hassl-4370	97	23	directors	director	NOUN
hassl-4370	97	24	.	.	PUNCT
hassl-4370	98	1	these	these	DET
hassl-4370	98	2	principles	principle	NOUN
hassl-4370	98	3	emphasize	emphasize	VERB
hassl-4370	98	4	best	good	ADJ
hassl-4370	98	5	practices	practice	NOUN
hassl-4370	98	6	for	for	ADP
hassl-4370	98	7	accounting	accounting	NOUN
hassl-4370	98	8	,	,	PUNCT
hassl-4370	98	9	internal	internal	ADJ
hassl-4370	98	10	control	control	NOUN
hassl-4370	98	11	,	,	PUNCT
hassl-4370	98	12	risk	risk	NOUN
hassl-4370	98	13	management	management	NOUN
hassl-4370	98	14	,	,	PUNCT
hassl-4370	98	15	shareholder	shareholder	NOUN
hassl-4370	98	16	participation	participation	NOUN
hassl-4370	98	17	,	,	PUNCT
hassl-4370	98	18	and	and	CCONJ
hassl-4370	98	19	compliance	compliance	NOUN
hassl-4370	98	20	with	with	ADP
hassl-4370	98	21	relevant	relevant	ADJ
hassl-4370	98	22	regulations	regulation	NOUN
hassl-4370	98	23	,	,	PUNCT
hassl-4370	98	24	ensuring	ensure	VERB
hassl-4370	98	25	accurate	accurate	ADJ
hassl-4370	98	26	financial	financial	ADJ
hassl-4370	98	27	reporting	reporting	NOUN
hassl-4370	98	28	and	and	CCONJ
hassl-4370	98	29	disclosures	disclosure	NOUN
hassl-4370	98	30	.	.	PUNCT
hassl-4370	99	1	the	the	DET
hassl-4370	99	2	literature	literature	PROPN
hassl-4370	99	3	review	review	NOUN
hassl-4370	99	4	defines	define	VERB
hassl-4370	99	5	accounting	accounting	NOUN
hassl-4370	99	6	governance	governance	NOUN
hassl-4370	99	7	practices	practice	NOUN
hassl-4370	99	8	as	as	ADP
hassl-4370	99	9	systematic	systematic	ADJ
hassl-4370	99	10	accounting	accounting	NOUN
hassl-4370	99	11	processes	process	NOUN
hassl-4370	99	12	that	that	PRON
hassl-4370	99	13	follow	follow	VERB
hassl-4370	99	14	generally	generally	ADV
hassl-4370	99	15	accepted	accept	VERB
hassl-4370	99	16	accounting	accounting	NOUN
hassl-4370	99	17	principles	principle	NOUN
hassl-4370	99	18	.	.	PUNCT
hassl-4370	100	1	the	the	DET
hassl-4370	100	2	accuracy	accuracy	NOUN
hassl-4370	100	3	of	of	ADP
hassl-4370	100	4	financial	financial	ADJ
hassl-4370	100	5	statements	statement	NOUN
hassl-4370	100	6	complies	complie	NOUN
hassl-4370	100	7	with	with	ADP
hassl-4370	100	8	accounting	accounting	NOUN
hassl-4370	100	9	standards	standard	NOUN
hassl-4370	100	10	.	.	PUNCT
hassl-4370	101	1	additionally	additionally	ADV
hassl-4370	101	2	,	,	PUNCT
hassl-4370	101	3	accounting	accounting	NOUN
hassl-4370	101	4	information	information	NOUN
hassl-4370	101	5	can	can	AUX
hassl-4370	101	6	serve	serve	VERB
hassl-4370	101	7	as	as	ADP
hassl-4370	101	8	a	a	DET
hassl-4370	101	9	foundation	foundation	NOUN
hassl-4370	101	10	for	for	ADP
hassl-4370	101	11	business	business	NOUN
hassl-4370	101	12	analytics	analytic	NOUN
hassl-4370	101	13	,	,	PUNCT
hassl-4370	101	14	particularly	particularly	ADV
hassl-4370	101	15	in	in	ADP
hassl-4370	101	16	relation	relation	NOUN
hassl-4370	101	17	to	to	ADP
hassl-4370	101	18	internal	internal	ADJ
hassl-4370	101	19	control	control	NOUN
hassl-4370	101	20	and	and	CCONJ
hassl-4370	101	21	risk	risk	NOUN
hassl-4370	101	22	forecasting	forecasting	NOUN
hassl-4370	101	23	.	.	PUNCT
hassl-4370	102	1	it	it	PRON
hassl-4370	102	2	is	be	AUX
hassl-4370	102	3	hypothesized	hypothesize	VERB
hassl-4370	102	4	that	that	SCONJ
hassl-4370	102	5	accounting	accounting	NOUN
hassl-4370	102	6	governance	governance	NOUN
hassl-4370	102	7	practices	practice	NOUN
hassl-4370	102	8	positively	positively	ADV
hassl-4370	102	9	impact	impact	VERB
hassl-4370	102	10	various	various	ADJ
hassl-4370	102	11	aspects	aspect	NOUN
hassl-4370	102	12	,	,	PUNCT
hassl-4370	102	13	including	include	VERB
hassl-4370	102	14	financial	financial	ADJ
hassl-4370	102	15	reporting	reporting	NOUN
hassl-4370	102	16	quality	quality	NOUN
hassl-4370	102	17	,	,	PUNCT
hassl-4370	102	18	operational	operational	ADJ
hassl-4370	102	19	risk	risk	NOUN
hassl-4370	102	20	assurance	assurance	NOUN
hassl-4370	102	21	,	,	PUNCT
hassl-4370	102	22	business	business	NOUN
hassl-4370	102	23	fraud	fraud	NOUN
hassl-4370	102	24	protection	protection	PROPN
hassl-4370	102	25	,	,	PUNCT
hassl-4370	102	26	accounting	account	VERB
hassl-4370	102	27	information	information	NOUN
hassl-4370	102	28	transparency	transparency	NOUN
hassl-4370	102	29	,	,	PUNCT
hassl-4370	102	30	decision	decision	NOUN
hassl-4370	102	31	-	-	PUNCT
hassl-4370	102	32	making	make	VERB
hassl-4370	102	33	effectiveness	effectiveness	NOUN
hassl-4370	102	34	,	,	PUNCT
hassl-4370	102	35	and	and	CCONJ
hassl-4370	102	36	organizational	organizational	ADJ
hassl-4370	102	37	goal	goal	NOUN
hassl-4370	102	38	achievement	achievement	NOUN
hassl-4370	102	39	.	.	PUNCT
hassl-4370	103	1	therefore	therefore	ADV
hassl-4370	103	2	,	,	PUNCT
hassl-4370	103	3	h1	h1	PROPN
hassl-4370	103	4	:	:	PUNCT
hassl-4370	103	5	accounting	accounting	NOUN
hassl-4370	103	6	governance	governance	NOUN
hassl-4370	103	7	practices	practice	NOUN
hassl-4370	103	8	affect	affect	VERB
hassl-4370	103	9	(	(	PUNCT
hassl-4370	103	10	a	a	X
hassl-4370	103	11	)	)	PUNCT
hassl-4370	103	12	financial	financial	ADJ
hassl-4370	103	13	reporting	reporting	NOUN
hassl-4370	103	14	quality	quality	NOUN
hassl-4370	103	15	,	,	PUNCT
hassl-4370	103	16	(	(	PUNCT
hassl-4370	103	17	b	b	NOUN
hassl-4370	103	18	)	)	PUNCT
hassl-4370	103	19	operational	operational	ADJ
hassl-4370	103	20	risk	risk	NOUN
hassl-4370	103	21	assurance	assurance	NOUN
hassl-4370	103	22	,	,	PUNCT
hassl-4370	103	23	(	(	PUNCT
hassl-4370	103	24	c	c	NOUN
hassl-4370	103	25	)	)	PUNCT
hassl-4370	103	26	business	business	NOUN
hassl-4370	103	27	fraud	fraud	NOUN
hassl-4370	103	28	protection	protection	NOUN
hassl-4370	103	29	,	,	PUNCT
hassl-4370	103	30	(	(	PUNCT
hassl-4370	103	31	d	d	X
hassl-4370	103	32	)	)	PUNCT
hassl-4370	103	33	accounting	account	VERB
hassl-4370	103	34	information	information	NOUN
hassl-4370	103	35	transparency	transparency	NOUN
hassl-4370	103	36	,	,	PUNCT
hassl-4370	103	37	(	(	PUNCT
hassl-4370	103	38	e	e	NOUN
hassl-4370	103	39	)	)	PUNCT
hassl-4370	103	40	decision	decision	NOUN
hassl-4370	103	41	-	-	PUNCT
hassl-4370	103	42	making	make	VERB
hassl-4370	103	43	effectiveness	effectiveness	NOUN
hassl-4370	103	44	and	and	CCONJ
hassl-4370	103	45	(	(	PUNCT
hassl-4370	103	46	f	f	X
hassl-4370	103	47	)	)	PUNCT
hassl-4370	103	48	organizational	organizational	ADJ
hassl-4370	103	49	goal	goal	NOUN
hassl-4370	103	50	achievement	achievement	NOUN
hassl-4370	103	51	.	.	PUNCT
hassl-4370	104	1	2.3	2.3	NUM
hassl-4370	104	2	.	.	PUNCT
hassl-4370	105	1	financial	financial	ADJ
hassl-4370	105	2	reporting	reporting	NOUN
hassl-4370	105	3	quality	quality	NOUN
hassl-4370	105	4	financial	financial	ADJ
hassl-4370	105	5	reporting	reporting	NOUN
hassl-4370	105	6	quality	quality	NOUN
hassl-4370	105	7	describes	describe	VERB
hassl-4370	105	8	statements	statement	NOUN
hassl-4370	105	9	of	of	ADP
hassl-4370	105	10	earnings	earning	NOUN
hassl-4370	105	11	that	that	PRON
hassl-4370	105	12	emphasize	emphasize	VERB
hassl-4370	105	13	the	the	DET
hassl-4370	105	14	importance	importance	NOUN
hassl-4370	105	15	of	of	ADP
hassl-4370	105	16	financial	financial	ADJ
hassl-4370	105	17	transparency	transparency	NOUN
hassl-4370	105	18	,	,	PUNCT
hassl-4370	105	19	motivate	motivate	VERB
hassl-4370	105	20	prompt	prompt	ADJ
hassl-4370	105	21	monitoring	monitoring	NOUN
hassl-4370	105	22	and	and	CCONJ
hassl-4370	105	23	effective	effective	ADJ
hassl-4370	105	24	decision	decision	NOUN
hassl-4370	105	25	-	-	PUNCT
hassl-4370	105	26	making	making	NOUN
hassl-4370	105	27	and	and	CCONJ
hassl-4370	105	28	provide	provide	VERB
hassl-4370	105	29	accurate	accurate	ADJ
hassl-4370	105	30	,	,	PUNCT
hassl-4370	105	31	thorough	thorough	ADJ
hassl-4370	105	32	information	information	NOUN
hassl-4370	105	33	about	about	ADP
hassl-4370	105	34	an	an	DET
hassl-4370	105	35	organization	organization	NOUN
hassl-4370	105	36	's	's	PART
hassl-4370	105	37	financial	financial	ADJ
hassl-4370	105	38	situation	situation	NOUN
hassl-4370	105	39	,	,	PUNCT
hassl-4370	105	40	events	event	NOUN
hassl-4370	105	41	and	and	CCONJ
hassl-4370	105	42	performance	performance	NOUN
hassl-4370	105	43	(	(	PUNCT
hassl-4370	105	44	golmohammadi	golmohammadi	NOUN
hassl-4370	105	45	shuraki	shuraki	NOUN
hassl-4370	105	46	et	et	PROPN
hassl-4370	105	47	al	al	PROPN
hassl-4370	105	48	.	.	PROPN
hassl-4370	105	49	,	,	PUNCT
hassl-4370	105	50	2021	2021	NUM
hassl-4370	105	51	)	)	PUNCT
hassl-4370	105	52	.	.	PUNCT
hassl-4370	106	1	the	the	DET
hassl-4370	106	2	concept	concept	NOUN
hassl-4370	106	3	of	of	ADP
hassl-4370	106	4	financial	financial	ADJ
hassl-4370	106	5	reporting	reporting	NOUN
hassl-4370	106	6	quality	quality	NOUN
hassl-4370	106	7	in	in	ADP
hassl-4370	106	8	this	this	DET
hassl-4370	106	9	research	research	NOUN
hassl-4370	106	10	has	have	VERB
hassl-4370	106	11	a	a	DET
hassl-4370	106	12	significant	significant	ADJ
hassl-4370	106	13	relationship	relationship	NOUN
hassl-4370	106	14	with	with	ADP
hassl-4370	106	15	operational	operational	ADJ
hassl-4370	106	16	risk	risk	NOUN
hassl-4370	106	17	assurance	assurance	NOUN
hassl-4370	106	18	,	,	PUNCT
hassl-4370	106	19	business	business	NOUN
hassl-4370	106	20	fraud	fraud	NOUN
hassl-4370	106	21	protection	protection	PROPN
hassl-4370	106	22	,	,	PUNCT
hassl-4370	106	23	accounting	account	VERB
hassl-4370	106	24	information	information	NOUN
hassl-4370	106	25	transparency	transparency	NOUN
hassl-4370	106	26	,	,	PUNCT
hassl-4370	106	27	and	and	CCONJ
hassl-4370	106	28	decision	decision	NOUN
hassl-4370	106	29	-	-	PUNCT
hassl-4370	106	30	making	make	VERB
hassl-4370	106	31	effectiveness	effectiveness	NOUN
hassl-4370	106	32	.	.	PUNCT
hassl-4370	107	1	it	it	PRON
hassl-4370	107	2	is	be	AUX
hassl-4370	107	3	hypothesized	hypothesize	VERB
hassl-4370	107	4	that	that	SCONJ
hassl-4370	107	5	financial	financial	ADJ
hassl-4370	107	6	reporting	reporting	NOUN
hassl-4370	107	7	quality	quality	NOUN
hassl-4370	107	8	positively	positively	ADV
hassl-4370	107	9	affects	affect	VERB
hassl-4370	107	10	operational	operational	ADJ
hassl-4370	107	11	risk	risk	NOUN
hassl-4370	107	12	assurance	assurance	NOUN
hassl-4370	107	13	,	,	PUNCT
hassl-4370	107	14	business	business	NOUN
hassl-4370	107	15	fraud	fraud	NOUN
hassl-4370	107	16	protection	protection	PROPN
hassl-4370	107	17	,	,	PUNCT
hassl-4370	107	18	accounting	account	VERB
hassl-4370	107	19	information	information	NOUN
hassl-4370	107	20	transparency	transparency	NOUN
hassl-4370	107	21	,	,	PUNCT
hassl-4370	107	22	decision	decision	NOUN
hassl-4370	107	23	-	-	PUNCT
hassl-4370	107	24	making	make	VERB
hassl-4370	107	25	effectiveness	effectiveness	NOUN
hassl-4370	107	26	,	,	PUNCT
hassl-4370	107	27	and	and	CCONJ
hassl-4370	107	28	organizational	organizational	ADJ
hassl-4370	107	29	goal	goal	NOUN
hassl-4370	107	30	achievement	achievement	NOUN
hassl-4370	107	31	.	.	PUNCT
hassl-4370	108	1	therefore	therefore	ADV
hassl-4370	108	2	,	,	PUNCT
hassl-4370	108	3	humanities	humanity	NOUN
hassl-4370	108	4	and	and	CCONJ
hassl-4370	108	5	social	social	ADJ
hassl-4370	108	6	sciences	science	NOUN
hassl-4370	108	7	letters	letter	NOUN
hassl-4370	108	8	,	,	PUNCT
hassl-4370	108	9	2025	2025	NUM
hassl-4370	108	10	,	,	PUNCT
hassl-4370	108	11	13(3	13(3	NUM
hassl-4370	108	12	):	):	PUNCT
hassl-4370	108	13	983	983	NUM
hassl-4370	108	14	-	-	SYM
hassl-4370	108	15	997	997	NUM
hassl-4370	108	16	987	987	NUM
hassl-4370	108	17	©	©	ADP
hassl-4370	108	18	2025	2025	NUM
hassl-4370	108	19	conscientia	conscientia	PROPN
hassl-4370	108	20	beam	beam	PROPN
hassl-4370	108	21	.	.	PUNCT
hassl-4370	109	1	all	all	DET
hassl-4370	109	2	rights	right	NOUN
hassl-4370	109	3	reserved	reserve	VERB
hassl-4370	109	4	.	.	PUNCT
hassl-4370	110	1	h2	h2	NOUN
hassl-4370	110	2	:	:	PUNCT
hassl-4370	110	3	financial	financial	ADJ
hassl-4370	110	4	reporting	reporting	NOUN
hassl-4370	110	5	quality	quality	NOUN
hassl-4370	110	6	affects	affect	VERB
hassl-4370	110	7	(	(	PUNCT
hassl-4370	110	8	a	a	X
hassl-4370	110	9	)	)	PUNCT
hassl-4370	110	10	operational	operational	ADJ
hassl-4370	110	11	risk	risk	NOUN
hassl-4370	110	12	assurance	assurance	NOUN
hassl-4370	110	13	,	,	PUNCT
hassl-4370	110	14	(	(	PUNCT
hassl-4370	110	15	b	b	X
hassl-4370	110	16	)	)	PUNCT
hassl-4370	110	17	business	business	NOUN
hassl-4370	110	18	fraud	fraud	NOUN
hassl-4370	110	19	protection	protection	NOUN
hassl-4370	110	20	,	,	PUNCT
hassl-4370	110	21	(	(	PUNCT
hassl-4370	110	22	c	c	X
hassl-4370	110	23	)	)	PUNCT
hassl-4370	110	24	accounting	account	VERB
hassl-4370	110	25	information	information	NOUN
hassl-4370	110	26	transparency	transparency	NOUN
hassl-4370	110	27	and	and	CCONJ
hassl-4370	110	28	(	(	PUNCT
hassl-4370	110	29	d	d	NOUN
hassl-4370	110	30	)	)	PUNCT
hassl-4370	110	31	decision	decision	NOUN
hassl-4370	110	32	-	-	PUNCT
hassl-4370	110	33	making	make	VERB
hassl-4370	110	34	effectiveness	effectiveness	NOUN
hassl-4370	110	35	.	.	PUNCT
hassl-4370	111	1	2.4	2.4	NUM
hassl-4370	111	2	.	.	PUNCT
hassl-4370	112	1	operational	operational	ADJ
hassl-4370	112	2	risk	risk	NOUN
hassl-4370	112	3	assurance	assurance	NOUN
hassl-4370	112	4	operational	operational	ADJ
hassl-4370	112	5	risk	risk	NOUN
hassl-4370	112	6	assurance	assurance	NOUN
hassl-4370	112	7	refers	refer	VERB
hassl-4370	112	8	to	to	ADP
hassl-4370	112	9	risk	risk	NOUN
hassl-4370	112	10	hedging	hedging	NOUN
hassl-4370	112	11	,	,	PUNCT
hassl-4370	112	12	which	which	PRON
hassl-4370	112	13	focuses	focus	VERB
hassl-4370	112	14	on	on	ADP
hassl-4370	112	15	addressing	address	VERB
hassl-4370	112	16	weaknesses	weakness	NOUN
hassl-4370	112	17	in	in	ADP
hassl-4370	112	18	processes	process	NOUN
hassl-4370	112	19	,	,	PUNCT
hassl-4370	112	20	policies	policy	NOUN
hassl-4370	112	21	,	,	PUNCT
hassl-4370	112	22	systems	system	NOUN
hassl-4370	112	23	,	,	PUNCT
hassl-4370	112	24	or	or	CCONJ
hassl-4370	112	25	situations	situation	NOUN
hassl-4370	112	26	that	that	PRON
hassl-4370	112	27	may	may	AUX
hassl-4370	112	28	lead	lead	VERB
hassl-4370	112	29	to	to	ADP
hassl-4370	112	30	loss	loss	NOUN
hassl-4370	112	31	or	or	CCONJ
hassl-4370	112	32	error	error	NOUN
hassl-4370	112	33	allowing	allow	VERB
hassl-4370	112	34	businesses	business	NOUN
hassl-4370	112	35	to	to	PART
hassl-4370	112	36	assess	assess	VERB
hassl-4370	112	37	risks	risk	NOUN
hassl-4370	112	38	and	and	CCONJ
hassl-4370	112	39	reduce	reduce	VERB
hassl-4370	112	40	their	their	PRON
hassl-4370	112	41	impact	impact	NOUN
hassl-4370	112	42	(	(	PUNCT
hassl-4370	112	43	naheem	naheem	NOUN
hassl-4370	112	44	,	,	PUNCT
hassl-4370	112	45	2016	2016	NUM
hassl-4370	112	46	)	)	PUNCT
hassl-4370	112	47	.	.	PUNCT
hassl-4370	113	1	then	then	ADV
hassl-4370	113	2	,	,	PUNCT
hassl-4370	113	3	operational	operational	ADJ
hassl-4370	113	4	risk	risk	NOUN
hassl-4370	113	5	assurance	assurance	NOUN
hassl-4370	113	6	is	be	AUX
hassl-4370	113	7	hypothesized	hypothesize	VERB
hassl-4370	113	8	to	to	PART
hassl-4370	113	9	have	have	VERB
hassl-4370	113	10	a	a	DET
hassl-4370	113	11	positive	positive	ADJ
hassl-4370	113	12	effect	effect	NOUN
hassl-4370	113	13	on	on	ADP
hassl-4370	113	14	accounting	account	VERB
hassl-4370	113	15	information	information	NOUN
hassl-4370	113	16	transparency	transparency	NOUN
hassl-4370	113	17	and	and	CCONJ
hassl-4370	113	18	decision	decision	NOUN
hassl-4370	113	19	-	-	PUNCT
hassl-4370	113	20	making	make	VERB
hassl-4370	113	21	effectiveness	effectiveness	NOUN
hassl-4370	113	22	.	.	PUNCT
hassl-4370	114	1	therefore	therefore	ADV
hassl-4370	114	2	,	,	PUNCT
hassl-4370	114	3	h3	h3	NOUN
hassl-4370	114	4	:	:	PUNCT
hassl-4370	114	5	operational	operational	ADJ
hassl-4370	114	6	risk	risk	NOUN
hassl-4370	114	7	assurance	assurance	NOUN
hassl-4370	114	8	affects	affect	VERB
hassl-4370	114	9	(	(	PUNCT
hassl-4370	114	10	a	a	X
hassl-4370	114	11	)	)	PUNCT
hassl-4370	114	12	accounting	accounting	NOUN
hassl-4370	114	13	information	information	NOUN
hassl-4370	114	14	transparency	transparency	NOUN
hassl-4370	114	15	and	and	CCONJ
hassl-4370	114	16	(	(	PUNCT
hassl-4370	114	17	b	b	NOUN
hassl-4370	114	18	)	)	PUNCT
hassl-4370	114	19	decisionmaking	decisionmake	VERB
hassl-4370	114	20	effectiveness	effectiveness	NOUN
hassl-4370	114	21	.	.	PUNCT
hassl-4370	115	1	2.5	2.5	NUM
hassl-4370	115	2	.	.	PUNCT
hassl-4370	116	1	business	business	NOUN
hassl-4370	116	2	fraud	fraud	PROPN
hassl-4370	116	3	protection	protection	PROPN
hassl-4370	116	4	business	business	PROPN
hassl-4370	116	5	fraud	fraud	NOUN
hassl-4370	116	6	protection	protection	NOUN
hassl-4370	116	7	involves	involve	VERB
hassl-4370	116	8	auditable	auditable	ADJ
hassl-4370	116	9	activities	activity	NOUN
hassl-4370	116	10	aimed	aim	VERB
hassl-4370	116	11	at	at	ADP
hassl-4370	116	12	mitigating	mitigate	VERB
hassl-4370	116	13	and	and	CCONJ
hassl-4370	116	14	protecting	protect	VERB
hassl-4370	116	15	against	against	ADP
hassl-4370	116	16	business	business	NOUN
hassl-4370	116	17	fraud	fraud	NOUN
hassl-4370	116	18	through	through	ADP
hassl-4370	116	19	the	the	DET
hassl-4370	116	20	audit	audit	NOUN
hassl-4370	116	21	planning	planning	NOUN
hassl-4370	116	22	process	process	NOUN
hassl-4370	116	23	.	.	PUNCT
hassl-4370	117	1	firms	firm	NOUN
hassl-4370	117	2	with	with	ADP
hassl-4370	117	3	high	high	ADJ
hassl-4370	117	4	risks	risk	NOUN
hassl-4370	117	5	face	face	VERB
hassl-4370	117	6	an	an	DET
hassl-4370	117	7	increased	increase	VERB
hassl-4370	117	8	likelihood	likelihood	NOUN
hassl-4370	117	9	of	of	ADP
hassl-4370	117	10	failing	fail	VERB
hassl-4370	117	11	to	to	PART
hassl-4370	117	12	achieve	achieve	VERB
hassl-4370	117	13	organizational	organizational	ADJ
hassl-4370	117	14	goals	goal	NOUN
hassl-4370	117	15	.	.	PUNCT
hassl-4370	118	1	therefore	therefore	ADV
hassl-4370	118	2	,	,	PUNCT
hassl-4370	118	3	the	the	DET
hassl-4370	118	4	role	role	NOUN
hassl-4370	118	5	of	of	ADP
hassl-4370	118	6	business	business	NOUN
hassl-4370	118	7	fraud	fraud	NOUN
hassl-4370	118	8	protection	protection	PROPN
hassl-4370	118	9	extends	extend	VERB
hassl-4370	118	10	beyond	beyond	ADP
hassl-4370	118	11	identifying	identify	VERB
hassl-4370	118	12	relative	relative	ADJ
hassl-4370	118	13	risks	risk	NOUN
hassl-4370	118	14	to	to	PART
hassl-4370	118	15	include	include	VERB
hassl-4370	118	16	forecasting	forecasting	NOUN
hassl-4370	118	17	problems	problem	NOUN
hassl-4370	118	18	and	and	CCONJ
hassl-4370	118	19	integrating	integrate	VERB
hassl-4370	118	20	issues	issue	NOUN
hassl-4370	118	21	or	or	CCONJ
hassl-4370	118	22	opportunities	opportunity	NOUN
hassl-4370	118	23	to	to	PART
hassl-4370	118	24	maintain	maintain	VERB
hassl-4370	118	25	future	future	ADJ
hassl-4370	118	26	competitiveness	competitiveness	NOUN
hassl-4370	118	27	.	.	PUNCT
hassl-4370	119	1	this	this	PRON
hassl-4370	119	2	includes	include	VERB
hassl-4370	119	3	preserving	preserve	VERB
hassl-4370	119	4	the	the	DET
hassl-4370	119	5	strength	strength	NOUN
hassl-4370	119	6	of	of	ADP
hassl-4370	119	7	financial	financial	ADJ
hassl-4370	119	8	,	,	PUNCT
hassl-4370	119	9	product	product	NOUN
hassl-4370	119	10	,	,	PUNCT
hassl-4370	119	11	and	and	CCONJ
hassl-4370	119	12	service	service	NOUN
hassl-4370	119	13	performance	performance	NOUN
hassl-4370	119	14	,	,	PUNCT
hassl-4370	119	15	particularly	particularly	ADV
hassl-4370	119	16	in	in	ADP
hassl-4370	119	17	response	response	NOUN
hassl-4370	119	18	to	to	ADP
hassl-4370	119	19	rapidly	rapidly	ADV
hassl-4370	119	20	changing	change	VERB
hassl-4370	119	21	trends	trend	NOUN
hassl-4370	119	22	(	(	PUNCT
hassl-4370	119	23	austin	austin	PROPN
hassl-4370	119	24	&	&	CCONJ
hassl-4370	119	25	jones	jones	PROPN
hassl-4370	119	26	,	,	PUNCT
hassl-4370	119	27	2015	2015	NUM
hassl-4370	119	28	)	)	PUNCT
hassl-4370	119	29	.	.	PUNCT
hassl-4370	120	1	then	then	ADV
hassl-4370	120	2	,	,	PUNCT
hassl-4370	120	3	business	business	NOUN
hassl-4370	120	4	fraud	fraud	NOUN
hassl-4370	120	5	protection	protection	NOUN
hassl-4370	120	6	is	be	AUX
hassl-4370	120	7	hypothesized	hypothesize	VERB
hassl-4370	120	8	to	to	PART
hassl-4370	120	9	have	have	VERB
hassl-4370	120	10	a	a	DET
hassl-4370	120	11	positive	positive	ADJ
hassl-4370	120	12	effect	effect	NOUN
hassl-4370	120	13	on	on	ADP
hassl-4370	120	14	accounting	account	VERB
hassl-4370	120	15	information	information	NOUN
hassl-4370	120	16	transparency	transparency	NOUN
hassl-4370	120	17	and	and	CCONJ
hassl-4370	120	18	decision	decision	NOUN
hassl-4370	120	19	-	-	PUNCT
hassl-4370	120	20	making	make	VERB
hassl-4370	120	21	effectiveness	effectiveness	NOUN
hassl-4370	120	22	.	.	PUNCT
hassl-4370	121	1	therefore	therefore	ADV
hassl-4370	121	2	,	,	PUNCT
hassl-4370	121	3	h4	h4	PROPN
hassl-4370	121	4	:	:	PUNCT
hassl-4370	121	5	business	business	NOUN
hassl-4370	121	6	fraud	fraud	NOUN
hassl-4370	121	7	protection	protection	PROPN
hassl-4370	121	8	affects	affect	VERB
hassl-4370	121	9	(	(	PUNCT
hassl-4370	121	10	a	a	X
hassl-4370	121	11	)	)	PUNCT
hassl-4370	121	12	accounting	accounting	NOUN
hassl-4370	121	13	information	information	NOUN
hassl-4370	121	14	transparency	transparency	NOUN
hassl-4370	121	15	and	and	CCONJ
hassl-4370	121	16	(	(	PUNCT
hassl-4370	121	17	b	b	NOUN
hassl-4370	121	18	)	)	PUNCT
hassl-4370	121	19	decision	decision	NOUN
hassl-4370	121	20	-	-	PUNCT
hassl-4370	121	21	making	make	VERB
hassl-4370	121	22	effectiveness	effectiveness	NOUN
hassl-4370	121	23	.	.	PUNCT
hassl-4370	122	1	2.6	2.6	NUM
hassl-4370	122	2	.	.	PUNCT
hassl-4370	123	1	accounting	account	VERB
hassl-4370	123	2	information	information	NOUN
hassl-4370	123	3	transparency	transparency	NOUN
hassl-4370	123	4	accounting	accounting	NOUN
hassl-4370	123	5	information	information	NOUN
hassl-4370	123	6	transparency	transparency	NOUN
hassl-4370	123	7	is	be	AUX
hassl-4370	123	8	essential	essential	ADJ
hassl-4370	123	9	for	for	ADP
hassl-4370	123	10	validating	validate	VERB
hassl-4370	123	11	a	a	DET
hassl-4370	123	12	firm	firm	NOUN
hassl-4370	123	13	's	's	PART
hassl-4370	123	14	economic	economic	ADJ
hassl-4370	123	15	decisions	decision	NOUN
hassl-4370	123	16	and	and	CCONJ
hassl-4370	123	17	ensuring	ensure	VERB
hassl-4370	123	18	reliable	reliable	ADJ
hassl-4370	123	19	financial	financial	ADJ
hassl-4370	123	20	reporting	reporting	NOUN
hassl-4370	123	21	.	.	PUNCT
hassl-4370	124	1	such	such	ADJ
hassl-4370	124	2	information	information	NOUN
hassl-4370	124	3	should	should	AUX
hassl-4370	124	4	be	be	AUX
hassl-4370	124	5	relevant	relevant	ADJ
hassl-4370	124	6	,	,	PUNCT
hassl-4370	124	7	comprehensible	comprehensible	ADJ
hassl-4370	124	8	,	,	PUNCT
hassl-4370	124	9	and	and	CCONJ
hassl-4370	124	10	adhere	adhere	VERB
hassl-4370	124	11	to	to	ADP
hassl-4370	124	12	established	establish	VERB
hassl-4370	124	13	accounting	accounting	NOUN
hassl-4370	124	14	standards	standard	NOUN
hassl-4370	124	15	.	.	PUNCT
hassl-4370	125	1	it	it	PRON
hassl-4370	125	2	enhances	enhance	VERB
hassl-4370	125	3	the	the	DET
hassl-4370	125	4	quality	quality	NOUN
hassl-4370	125	5	of	of	ADP
hassl-4370	125	6	financial	financial	ADJ
hassl-4370	125	7	reports	report	NOUN
hassl-4370	125	8	,	,	PUNCT
hassl-4370	125	9	benefiting	benefit	VERB
hassl-4370	125	10	stakeholders	stakeholder	NOUN
hassl-4370	125	11	and	and	CCONJ
hassl-4370	125	12	facilitating	facilitate	VERB
hassl-4370	125	13	informed	informed	ADJ
hassl-4370	125	14	decisionmaking	decisionmaking	NOUN
hassl-4370	125	15	(	(	PUNCT
hassl-4370	125	16	ouda	ouda	NOUN
hassl-4370	125	17	&	&	CCONJ
hassl-4370	125	18	klischewski	klischewski	PROPN
hassl-4370	125	19	,	,	PUNCT
hassl-4370	125	20	2019	2019	NUM
hassl-4370	125	21	)	)	PUNCT
hassl-4370	125	22	.	.	PUNCT
hassl-4370	126	1	it	it	PRON
hassl-4370	126	2	is	be	AUX
hassl-4370	126	3	suggested	suggest	VERB
hassl-4370	126	4	that	that	SCONJ
hassl-4370	126	5	the	the	DET
hassl-4370	126	6	effectiveness	effectiveness	NOUN
hassl-4370	126	7	of	of	ADP
hassl-4370	126	8	decision	decision	NOUN
hassl-4370	126	9	-	-	PUNCT
hassl-4370	126	10	making	making	NOUN
hassl-4370	126	11	and	and	CCONJ
hassl-4370	126	12	the	the	DET
hassl-4370	126	13	achievement	achievement	NOUN
hassl-4370	126	14	of	of	ADP
hassl-4370	126	15	organisational	organisational	ADJ
hassl-4370	126	16	goals	goal	NOUN
hassl-4370	126	17	are	be	AUX
hassl-4370	126	18	positively	positively	ADV
hassl-4370	126	19	impacted	impact	VERB
hassl-4370	126	20	by	by	ADP
hassl-4370	126	21	the	the	DET
hassl-4370	126	22	transparency	transparency	NOUN
hassl-4370	126	23	of	of	ADP
hassl-4370	126	24	accounting	accounting	NOUN
hassl-4370	126	25	information	information	NOUN
hassl-4370	126	26	.	.	PUNCT
hassl-4370	127	1	therefore	therefore	ADV
hassl-4370	127	2	,	,	PUNCT
hassl-4370	127	3	h5	h5	PROPN
hassl-4370	127	4	:	:	PUNCT
hassl-4370	127	5	accounting	account	VERB
hassl-4370	127	6	information	information	NOUN
hassl-4370	127	7	transparency	transparency	NOUN
hassl-4370	127	8	affects	affect	VERB
hassl-4370	127	9	(	(	PUNCT
hassl-4370	127	10	a	a	DET
hassl-4370	127	11	)	)	PUNCT
hassl-4370	127	12	decision	decision	NOUN
hassl-4370	127	13	-	-	PUNCT
hassl-4370	127	14	making	make	VERB
hassl-4370	127	15	effectiveness	effectiveness	NOUN
hassl-4370	127	16	and	and	CCONJ
hassl-4370	127	17	(	(	PUNCT
hassl-4370	127	18	b	b	NOUN
hassl-4370	127	19	)	)	PUNCT
hassl-4370	127	20	organizational	organizational	ADJ
hassl-4370	127	21	goal	goal	NOUN
hassl-4370	127	22	achievement	achievement	NOUN
hassl-4370	127	23	.	.	PUNCT
hassl-4370	128	1	2.7	2.7	NUM
hassl-4370	128	2	.	.	X
hassl-4370	128	3	decisionmaking	decisionmake	VERB
hassl-4370	128	4	effectiveness	effectiveness	NOUN
hassl-4370	128	5	decision	decision	NOUN
hassl-4370	128	6	-	-	PUNCT
hassl-4370	128	7	making	make	VERB
hassl-4370	128	8	effectiveness	effectiveness	NOUN
hassl-4370	128	9	refers	refer	VERB
hassl-4370	128	10	to	to	ADP
hassl-4370	128	11	a	a	DET
hassl-4370	128	12	systematic	systematic	ADJ
hassl-4370	128	13	approach	approach	NOUN
hassl-4370	128	14	to	to	ADP
hassl-4370	128	15	selecting	select	VERB
hassl-4370	128	16	and	and	CCONJ
hassl-4370	128	17	managing	manage	VERB
hassl-4370	128	18	potential	potential	ADJ
hassl-4370	128	19	corporate	corporate	ADJ
hassl-4370	128	20	objectives	objective	NOUN
hassl-4370	128	21	.	.	PUNCT
hassl-4370	129	1	this	this	DET
hassl-4370	129	2	process	process	NOUN
hassl-4370	129	3	is	be	AUX
hassl-4370	129	4	vital	vital	ADJ
hassl-4370	129	5	for	for	ADP
hassl-4370	129	6	sound	sound	ADJ
hassl-4370	129	7	decision	decision	NOUN
hassl-4370	129	8	-	-	PUNCT
hassl-4370	129	9	making	making	NOUN
hassl-4370	129	10	as	as	SCONJ
hassl-4370	129	11	it	it	PRON
hassl-4370	129	12	involves	involve	VERB
hassl-4370	129	13	defined	define	VERB
hassl-4370	129	14	elements	element	NOUN
hassl-4370	129	15	executed	execute	VERB
hassl-4370	129	16	in	in	ADP
hassl-4370	129	17	a	a	DET
hassl-4370	129	18	specific	specific	ADJ
hassl-4370	129	19	sequence	sequence	NOUN
hassl-4370	129	20	(	(	PUNCT
hassl-4370	129	21	cao	cao	PROPN
hassl-4370	129	22	,	,	PUNCT
hassl-4370	129	23	duan	duan	PROPN
hassl-4370	129	24	,	,	PUNCT
hassl-4370	129	25	&	&	CCONJ
hassl-4370	129	26	cadden	cadden	ADJ
hassl-4370	129	27	,	,	PUNCT
hassl-4370	129	28	2019	2019	NUM
hassl-4370	129	29	)	)	PUNCT
hassl-4370	129	30	.	.	PUNCT
hassl-4370	130	1	consequently	consequently	ADV
hassl-4370	130	2	,	,	PUNCT
hassl-4370	130	3	it	it	PRON
hassl-4370	130	4	is	be	AUX
hassl-4370	130	5	posited	posit	VERB
hassl-4370	130	6	that	that	SCONJ
hassl-4370	130	7	decision	decision	NOUN
hassl-4370	130	8	-	-	PUNCT
hassl-4370	130	9	making	make	VERB
hassl-4370	130	10	effectiveness	effectiveness	NOUN
hassl-4370	130	11	positively	positively	ADV
hassl-4370	130	12	influences	influence	VERB
hassl-4370	130	13	organizational	organizational	ADJ
hassl-4370	130	14	goal	goal	NOUN
hassl-4370	130	15	achievement	achievement	NOUN
hassl-4370	130	16	.	.	PUNCT
hassl-4370	131	1	therefore	therefore	ADV
hassl-4370	131	2	,	,	PUNCT
hassl-4370	131	3	h6	h6	PROPN
hassl-4370	131	4	:	:	PUNCT
hassl-4370	131	5	decision	decision	NOUN
hassl-4370	131	6	-	-	PUNCT
hassl-4370	131	7	making	make	VERB
hassl-4370	131	8	effectiveness	effectiveness	NOUN
hassl-4370	131	9	affects	affect	VERB
hassl-4370	131	10	organizational	organizational	ADJ
hassl-4370	131	11	goal	goal	NOUN
hassl-4370	131	12	achievement	achievement	NOUN
hassl-4370	131	13	.	.	PUNCT
hassl-4370	132	1	3	3	X
hassl-4370	132	2	.	.	X
hassl-4370	132	3	method	method	PROPN
hassl-4370	132	4	3.1	3.1	NUM
hassl-4370	132	5	.	.	PUNCT
hassl-4370	132	6	listed	list	VERB
hassl-4370	132	7	firms	firm	NOUN
hassl-4370	132	8	in	in	ADP
hassl-4370	132	9	thailand	thailand	PROPN
hassl-4370	132	10	this	this	DET
hassl-4370	132	11	study	study	NOUN
hassl-4370	132	12	examines	examine	VERB
hassl-4370	132	13	the	the	DET
hassl-4370	132	14	stability	stability	NOUN
hassl-4370	132	15	and	and	CCONJ
hassl-4370	132	16	reliability	reliability	NOUN
hassl-4370	132	17	of	of	ADP
hassl-4370	132	18	accounting	accounting	NOUN
hassl-4370	132	19	governance	governance	NOUN
hassl-4370	132	20	practices	practice	NOUN
hassl-4370	132	21	among	among	ADP
hassl-4370	132	22	listed	list	VERB
hassl-4370	132	23	firms	firm	NOUN
hassl-4370	132	24	in	in	ADP
hassl-4370	132	25	thailand	thailand	PROPN
hassl-4370	132	26	.	.	PUNCT
hassl-4370	133	1	according	accord	VERB
hassl-4370	133	2	to	to	ADP
hassl-4370	133	3	the	the	DET
hassl-4370	133	4	stock	stock	NOUN
hassl-4370	133	5	exchange	exchange	PROPN
hassl-4370	133	6	of	of	ADP
hassl-4370	133	7	thailand	thailand	PROPN
hassl-4370	133	8	(	(	PUNCT
hassl-4370	133	9	set	set	PROPN
hassl-4370	133	10	)	)	PUNCT
hassl-4370	133	11	,	,	PUNCT
hassl-4370	133	12	a	a	DET
hassl-4370	133	13	positive	positive	ADJ
hassl-4370	133	14	reputation	reputation	NOUN
hassl-4370	133	15	enhances	enhance	VERB
hassl-4370	133	16	investment	investment	NOUN
hassl-4370	133	17	opportunities	opportunity	NOUN
hassl-4370	133	18	and	and	CCONJ
hassl-4370	133	19	supports	support	VERB
hassl-4370	133	20	corporate	corporate	ADJ
hassl-4370	133	21	development	development	NOUN
hassl-4370	133	22	.	.	PUNCT
hassl-4370	134	1	transparent	transparent	ADJ
hassl-4370	134	2	information	information	NOUN
hassl-4370	134	3	disclosure	disclosure	NOUN
hassl-4370	134	4	and	and	CCONJ
hassl-4370	134	5	efficient	efficient	ADJ
hassl-4370	134	6	management	management	NOUN
hassl-4370	134	7	improve	improve	VERB
hassl-4370	134	8	effectiveness	effectiveness	NOUN
hassl-4370	134	9	and	and	CCONJ
hassl-4370	134	10	efficiency	efficiency	NOUN
hassl-4370	134	11	while	while	SCONJ
hassl-4370	134	12	well	well	ADV
hassl-4370	134	13	-	-	PUNCT
hassl-4370	134	14	established	establish	VERB
hassl-4370	134	15	firms	firm	NOUN
hassl-4370	134	16	are	be	AUX
hassl-4370	134	17	better	well	ADV
hassl-4370	134	18	equipped	equip	VERB
hassl-4370	134	19	to	to	PART
hassl-4370	134	20	manage	manage	VERB
hassl-4370	134	21	operations	operation	NOUN
hassl-4370	134	22	,	,	PUNCT
hassl-4370	134	23	benefiting	benefit	VERB
hassl-4370	134	24	all	all	DET
hassl-4370	134	25	stakeholders	stakeholder	NOUN
hassl-4370	134	26	.	.	PUNCT
hassl-4370	135	1	regulations	regulation	NOUN
hassl-4370	135	2	and	and	CCONJ
hassl-4370	135	3	transparent	transparent	ADJ
hassl-4370	135	4	information	information	NOUN
hassl-4370	135	5	disclosure	disclosure	NOUN
hassl-4370	135	6	mechanisms	mechanism	NOUN
hassl-4370	135	7	offer	offer	VERB
hassl-4370	135	8	investors	investor	NOUN
hassl-4370	135	9	protection	protection	NOUN
hassl-4370	135	10	,	,	PUNCT
hassl-4370	135	11	fostering	foster	VERB
hassl-4370	135	12	confidence	confidence	NOUN
hassl-4370	135	13	in	in	ADP
hassl-4370	135	14	the	the	DET
hassl-4370	135	15	market	market	NOUN
hassl-4370	135	16	.	.	PUNCT
hassl-4370	136	1	the	the	DET
hassl-4370	136	2	selected	select	VERB
hassl-4370	136	3	sample	sample	NOUN
hassl-4370	136	4	is	be	AUX
hassl-4370	136	5	appropriate	appropriate	ADJ
hassl-4370	136	6	for	for	ADP
hassl-4370	136	7	investigating	investigate	VERB
hassl-4370	136	8	the	the	DET
hassl-4370	136	9	relationships	relationship	NOUN
hassl-4370	136	10	humanities	humanity	NOUN
hassl-4370	136	11	and	and	CCONJ
hassl-4370	136	12	social	social	ADJ
hassl-4370	136	13	sciences	science	NOUN
hassl-4370	136	14	letters	letter	NOUN
hassl-4370	136	15	,	,	PUNCT
hassl-4370	136	16	2025	2025	NUM
hassl-4370	136	17	,	,	PUNCT
hassl-4370	136	18	13(3	13(3	NUM
hassl-4370	136	19	):	):	PUNCT
hassl-4370	136	20	983	983	NUM
hassl-4370	136	21	-	-	SYM
hassl-4370	136	22	997	997	NUM
hassl-4370	136	23	988	988	NUM
hassl-4370	136	24	©	©	PROPN
hassl-4370	136	25	2025	2025	NUM
hassl-4370	136	26	conscientia	conscientia	PROPN
hassl-4370	136	27	beam	beam	PROPN
hassl-4370	136	28	.	.	PUNCT
hassl-4370	137	1	all	all	DET
hassl-4370	137	2	rights	right	NOUN
hassl-4370	137	3	reserved	reserve	VERB
hassl-4370	137	4	.	.	PUNCT
hassl-4370	138	1	between	between	ADP
hassl-4370	138	2	exemplary	exemplary	ADJ
hassl-4370	138	3	accounting	accounting	NOUN
hassl-4370	138	4	governance	governance	NOUN
hassl-4370	138	5	practices	practice	NOUN
hassl-4370	138	6	and	and	CCONJ
hassl-4370	138	7	accounting	accounting	NOUN
hassl-4370	138	8	executives	executive	NOUN
hassl-4370	138	9	or	or	CCONJ
hassl-4370	138	10	directors	director	NOUN
hassl-4370	138	11	serving	serve	VERB
hassl-4370	138	12	as	as	ADP
hassl-4370	138	13	key	key	ADJ
hassl-4370	138	14	informants	informant	NOUN
hassl-4370	138	15	.	.	PUNCT
hassl-4370	138	16	3.2	3.2	NUM
hassl-4370	138	17	.	.	PUNCT
hassl-4370	138	18	sample	sample	NOUN
hassl-4370	138	19	a	a	DET
hassl-4370	138	20	structured	structured	ADJ
hassl-4370	138	21	questionnaire	questionnaire	NOUN
hassl-4370	138	22	employing	employ	VERB
hassl-4370	138	23	dichotomous	dichotomous	ADJ
hassl-4370	138	24	response	response	NOUN
hassl-4370	138	25	scales	scale	NOUN
hassl-4370	138	26	served	serve	VERB
hassl-4370	138	27	as	as	ADP
hassl-4370	138	28	the	the	DET
hassl-4370	138	29	primary	primary	ADJ
hassl-4370	138	30	instrument	instrument	NOUN
hassl-4370	138	31	for	for	ADP
hassl-4370	138	32	data	data	NOUN
hassl-4370	138	33	collection	collection	NOUN
hassl-4370	138	34	in	in	ADP
hassl-4370	138	35	this	this	DET
hassl-4370	138	36	study	study	NOUN
hassl-4370	138	37	.	.	PUNCT
hassl-4370	139	1	672	672	NUM
hassl-4370	139	2	key	key	ADJ
hassl-4370	139	3	informants	informant	NOUN
hassl-4370	139	4	—	—	PUNCT
hassl-4370	139	5	chief	chief	ADJ
hassl-4370	139	6	accounting	accounting	NOUN
hassl-4370	139	7	officers	officer	NOUN
hassl-4370	139	8	or	or	CCONJ
hassl-4370	139	9	directors	director	NOUN
hassl-4370	139	10	of	of	ADP
hassl-4370	139	11	accounting	accounting	NOUN
hassl-4370	139	12	were	be	AUX
hassl-4370	139	13	identified	identify	VERB
hassl-4370	139	14	from	from	ADP
hassl-4370	139	15	firms	firm	NOUN
hassl-4370	139	16	listed	list	VERB
hassl-4370	139	17	on	on	ADP
hassl-4370	139	18	the	the	DET
hassl-4370	139	19	stock	stock	NOUN
hassl-4370	139	20	exchange	exchange	PROPN
hassl-4370	139	21	of	of	ADP
hassl-4370	139	22	thailand	thailand	PROPN
hassl-4370	139	23	(	(	PUNCT
hassl-4370	139	24	set	set	PROPN
hassl-4370	139	25	)	)	PUNCT
hassl-4370	139	26	on	on	ADP
hassl-4370	139	27	november	november	PROPN
hassl-4370	139	28	10	10	NUM
hassl-4370	139	29	,	,	PUNCT
hassl-4370	139	30	2022	2022	NUM
hassl-4370	139	31	(	(	PUNCT
hassl-4370	139	32	http://set.or.th	http://set.or.th	NUM
hassl-4370	139	33	)	)	PUNCT
hassl-4370	139	34	.	.	PUNCT
hassl-4370	140	1	the	the	DET
hassl-4370	140	2	questionnaires	questionnaire	NOUN
hassl-4370	140	3	were	be	AUX
hassl-4370	140	4	distributed	distribute	VERB
hassl-4370	140	5	through	through	ADP
hassl-4370	140	6	postal	postal	ADJ
hassl-4370	140	7	mail	mail	NOUN
hassl-4370	140	8	accompanied	accompany	VERB
hassl-4370	140	9	by	by	ADP
hassl-4370	140	10	a	a	DET
hassl-4370	140	11	request	request	NOUN
hassl-4370	140	12	to	to	PART
hassl-4370	140	13	complete	complete	VERB
hassl-4370	140	14	and	and	CCONJ
hassl-4370	140	15	return	return	VERB
hassl-4370	140	16	the	the	DET
hassl-4370	140	17	survey	survey	NOUN
hassl-4370	140	18	to	to	ADP
hassl-4370	140	19	the	the	DET
hassl-4370	140	20	research	research	NOUN
hassl-4370	140	21	team	team	NOUN
hassl-4370	140	22	.	.	PUNCT
hassl-4370	141	1	out	out	ADP
hassl-4370	141	2	of	of	ADP
hassl-4370	141	3	the	the	DET
hassl-4370	141	4	total	total	NOUN
hassl-4370	141	5	distributed	distribute	VERB
hassl-4370	141	6	,	,	PUNCT
hassl-4370	141	7	175	175	NUM
hassl-4370	141	8	completed	complete	VERB
hassl-4370	141	9	questionnaires	questionnaire	NOUN
hassl-4370	141	10	were	be	AUX
hassl-4370	141	11	returned	return	VERB
hassl-4370	141	12	,	,	PUNCT
hassl-4370	141	13	of	of	ADP
hassl-4370	141	14	which	which	PRON
hassl-4370	141	15	171	171	NUM
hassl-4370	141	16	were	be	AUX
hassl-4370	141	17	deemed	deem	VERB
hassl-4370	141	18	valid	valid	ADJ
hassl-4370	141	19	for	for	ADP
hassl-4370	141	20	analysis	analysis	NOUN
hassl-4370	141	21	,	,	PUNCT
hassl-4370	141	22	resulting	result	VERB
hassl-4370	141	23	in	in	ADP
hassl-4370	141	24	an	an	DET
hassl-4370	141	25	effective	effective	ADJ
hassl-4370	141	26	response	response	NOUN
hassl-4370	141	27	rate	rate	NOUN
hassl-4370	141	28	of	of	ADP
hassl-4370	141	29	approximately	approximately	ADV
hassl-4370	141	30	25.60	25.60	NUM
hassl-4370	141	31	%	%	NOUN
hassl-4370	141	32	.	.	PUNCT
hassl-4370	142	1	according	accord	VERB
hassl-4370	142	2	to	to	ADP
hassl-4370	142	3	the	the	DET
hassl-4370	142	4	guidelines	guideline	NOUN
hassl-4370	142	5	proposed	propose	VERB
hassl-4370	142	6	by	by	ADP
hassl-4370	142	7	aaker	aaker	NOUN
hassl-4370	142	8	,	,	PUNCT
hassl-4370	142	9	kumar	kumar	PROPN
hassl-4370	142	10	,	,	PUNCT
hassl-4370	142	11	and	and	CCONJ
hassl-4370	142	12	day	day	NOUN
hassl-4370	142	13	(	(	PUNCT
hassl-4370	142	14	2001	2001	NUM
hassl-4370	142	15	)	)	PUNCT
hassl-4370	142	16	,	,	PUNCT
hassl-4370	142	17	a	a	DET
hassl-4370	142	18	mail	mail	NOUN
hassl-4370	142	19	survey	survey	NOUN
hassl-4370	142	20	response	response	NOUN
hassl-4370	142	21	rate	rate	NOUN
hassl-4370	142	22	exceeding	exceed	VERB
hassl-4370	142	23	20	20	NUM
hassl-4370	142	24	%	%	NOUN
hassl-4370	142	25	is	be	AUX
hassl-4370	142	26	considered	consider	VERB
hassl-4370	142	27	acceptable	acceptable	ADJ
hassl-4370	142	28	.	.	PUNCT
hassl-4370	143	1	according	accord	VERB
hassl-4370	143	2	to	to	ADP
hassl-4370	143	3	armstrong	armstrong	PROPN
hassl-4370	143	4	and	and	CCONJ
hassl-4370	143	5	overton	overton	PROPN
hassl-4370	143	6	(	(	PUNCT
hassl-4370	143	7	1977	1977	NUM
hassl-4370	143	8	)	)	PUNCT
hassl-4370	143	9	,	,	PUNCT
hassl-4370	143	10	to	to	PART
hassl-4370	143	11	address	address	VERB
hassl-4370	143	12	potential	potential	ADJ
hassl-4370	143	13	non	non	ADJ
hassl-4370	143	14	-	-	ADJ
hassl-4370	143	15	response	response	ADJ
hassl-4370	143	16	bias	bias	NOUN
hassl-4370	143	17	,	,	PUNCT
hassl-4370	143	18	a	a	DET
hassl-4370	143	19	wave	wave	NOUN
hassl-4370	143	20	analysis	analysis	NOUN
hassl-4370	143	21	was	be	AUX
hassl-4370	143	22	conducted	conduct	VERB
hassl-4370	143	23	comparing	compare	VERB
hassl-4370	143	24	early	early	ADJ
hassl-4370	143	25	and	and	CCONJ
hassl-4370	143	26	late	late	ADJ
hassl-4370	143	27	respondents	respondent	NOUN
hassl-4370	143	28	.	.	PUNCT
hassl-4370	144	1	the	the	DET
hassl-4370	144	2	analysis	analysis	NOUN
hassl-4370	144	3	revealed	reveal	VERB
hassl-4370	144	4	no	no	DET
hassl-4370	144	5	statistically	statistically	ADV
hassl-4370	144	6	significant	significant	ADJ
hassl-4370	144	7	differences	difference	NOUN
hassl-4370	144	8	between	between	ADP
hassl-4370	144	9	the	the	DET
hassl-4370	144	10	two	two	NUM
hassl-4370	144	11	groups	group	NOUN
hassl-4370	144	12	at	at	ADP
hassl-4370	144	13	the	the	DET
hassl-4370	144	14	95	95	NUM
hassl-4370	144	15	%	%	NOUN
hassl-4370	144	16	confidence	confidence	NOUN
hassl-4370	144	17	level	level	NOUN
hassl-4370	144	18	about	about	ADP
hassl-4370	144	19	firm	firm	ADJ
hassl-4370	144	20	age	age	NOUN
hassl-4370	144	21	indicating	indicate	VERB
hassl-4370	144	22	that	that	SCONJ
hassl-4370	144	23	response	response	NOUN
hassl-4370	144	24	bias	bias	NOUN
hassl-4370	144	25	was	be	AUX
hassl-4370	144	26	not	not	PART
hassl-4370	144	27	a	a	DET
hassl-4370	144	28	concern	concern	NOUN
hassl-4370	144	29	in	in	ADP
hassl-4370	144	30	this	this	DET
hassl-4370	144	31	study	study	NOUN
hassl-4370	144	32	.	.	PUNCT
hassl-4370	145	1	3.3	3.3	NUM
hassl-4370	145	2	.	.	PUNCT
hassl-4370	145	3	variables	variable	NOUN
hassl-4370	145	4	and	and	CCONJ
hassl-4370	145	5	measures	measure	NOUN
hassl-4370	145	6	the	the	DET
hassl-4370	145	7	constructs	construct	NOUN
hassl-4370	145	8	investigated	investigate	VERB
hassl-4370	145	9	in	in	ADP
hassl-4370	145	10	this	this	DET
hassl-4370	145	11	study	study	NOUN
hassl-4370	145	12	were	be	AUX
hassl-4370	145	13	measured	measure	VERB
hassl-4370	145	14	using	use	VERB
hassl-4370	145	15	multi	multi	ADJ
hassl-4370	145	16	-	-	ADJ
hassl-4370	145	17	item	item	ADJ
hassl-4370	145	18	scales	scale	NOUN
hassl-4370	145	19	developed	develop	VERB
hassl-4370	145	20	based	base	VERB
hassl-4370	145	21	on	on	ADP
hassl-4370	145	22	a	a	DET
hassl-4370	145	23	comprehensive	comprehensive	ADJ
hassl-4370	145	24	review	review	NOUN
hassl-4370	145	25	of	of	ADP
hassl-4370	145	26	existing	exist	VERB
hassl-4370	145	27	literature	literature	NOUN
hassl-4370	145	28	.	.	PUNCT
hassl-4370	146	1	each	each	DET
hassl-4370	146	2	construct	construct	NOUN
hassl-4370	146	3	was	be	AUX
hassl-4370	146	4	assessed	assess	VERB
hassl-4370	146	5	through	through	ADP
hassl-4370	146	6	several	several	ADJ
hassl-4370	146	7	indicators	indicator	NOUN
hassl-4370	146	8	to	to	PART
hassl-4370	146	9	enhance	enhance	VERB
hassl-4370	146	10	measurement	measurement	NOUN
hassl-4370	146	11	validity	validity	NOUN
hassl-4370	146	12	.	.	PUNCT
hassl-4370	147	1	although	although	SCONJ
hassl-4370	147	2	all	all	DET
hassl-4370	147	3	constructs	construct	NOUN
hassl-4370	147	4	were	be	AUX
hassl-4370	147	5	clearly	clearly	ADV
hassl-4370	147	6	defined	define	VERB
hassl-4370	147	7	conceptually	conceptually	ADV
hassl-4370	147	8	,	,	PUNCT
hassl-4370	147	9	their	their	PRON
hassl-4370	147	10	inherently	inherently	ADV
hassl-4370	147	11	abstract	abstract	ADJ
hassl-4370	147	12	nature	nature	NOUN
hassl-4370	147	13	rendered	render	VERB
hassl-4370	147	14	them	they	PRON
hassl-4370	147	15	unobservable	unobservable	ADJ
hassl-4370	147	16	in	in	ADP
hassl-4370	147	17	a	a	DET
hassl-4370	147	18	direct	direct	ADJ
hassl-4370	147	19	manner	manner	NOUN
hassl-4370	147	20	.	.	PUNCT
hassl-4370	148	1	therefore	therefore	ADV
hassl-4370	148	2	,	,	PUNCT
hassl-4370	148	3	proxy	proxy	NOUN
hassl-4370	148	4	variables	variable	NOUN
hassl-4370	148	5	were	be	AUX
hassl-4370	148	6	estimated	estimate	VERB
hassl-4370	148	7	and	and	CCONJ
hassl-4370	148	8	adapted	adapt	VERB
hassl-4370	148	9	from	from	ADP
hassl-4370	148	10	prior	prior	ADJ
hassl-4370	148	11	accounting	accounting	NOUN
hassl-4370	148	12	research	research	NOUN
hassl-4370	148	13	and	and	CCONJ
hassl-4370	148	14	related	relate	VERB
hassl-4370	148	15	scholarly	scholarly	ADJ
hassl-4370	148	16	sources	source	NOUN
hassl-4370	148	17	.	.	PUNCT
hassl-4370	149	1	all	all	DET
hassl-4370	149	2	measurements	measurement	NOUN
hassl-4370	149	3	excluding	exclude	VERB
hassl-4370	149	4	those	those	PRON
hassl-4370	149	5	related	relate	VERB
hassl-4370	149	6	to	to	PART
hassl-4370	149	7	control	control	NOUN
hassl-4370	149	8	variables	variable	NOUN
hassl-4370	149	9	were	be	AUX
hassl-4370	149	10	implemented	implement	VERB
hassl-4370	149	11	using	use	VERB
hassl-4370	149	12	a	a	DET
hassl-4370	149	13	five	five	NUM
hassl-4370	149	14	-	-	PUNCT
hassl-4370	149	15	point	point	NOUN
hassl-4370	149	16	likert	likert	ADJ
hassl-4370	149	17	scale	scale	NOUN
hassl-4370	149	18	ranging	range	VERB
hassl-4370	149	19	from	from	ADP
hassl-4370	149	20	1	1	NUM
hassl-4370	149	21	(	(	PUNCT
hassl-4370	149	22	strongly	strongly	ADV
hassl-4370	149	23	disagree	disagree	VERB
hassl-4370	149	24	)	)	PUNCT
hassl-4370	149	25	to	to	ADP
hassl-4370	149	26	5	5	NUM
hassl-4370	149	27	(	(	PUNCT
hassl-4370	149	28	strongly	strongly	ADV
hassl-4370	149	29	agree	agree	VERB
hassl-4370	149	30	)	)	PUNCT
hassl-4370	149	31	.	.	PUNCT
hassl-4370	150	1	the	the	DET
hassl-4370	150	2	sources	source	NOUN
hassl-4370	150	3	of	of	ADP
hassl-4370	150	4	the	the	DET
hassl-4370	150	5	measurement	measurement	NOUN
hassl-4370	150	6	items	item	NOUN
hassl-4370	150	7	are	be	AUX
hassl-4370	150	8	summarized	summarize	VERB
hassl-4370	150	9	in	in	ADP
hassl-4370	150	10	table	table	NOUN
hassl-4370	150	11	1	1	NUM
hassl-4370	150	12	.	.	PUNCT
hassl-4370	151	1	the	the	DET
hassl-4370	151	2	core	core	NOUN
hassl-4370	151	3	constructs	construct	NOUN
hassl-4370	151	4	examined	examine	VERB
hassl-4370	151	5	in	in	ADP
hassl-4370	151	6	this	this	DET
hassl-4370	151	7	study	study	NOUN
hassl-4370	151	8	include	include	VERB
hassl-4370	151	9	accounting	accounting	NOUN
hassl-4370	151	10	governance	governance	NOUN
hassl-4370	151	11	practices	practice	NOUN
hassl-4370	151	12	,	,	PUNCT
hassl-4370	151	13	financial	financial	ADJ
hassl-4370	151	14	reporting	reporting	NOUN
hassl-4370	151	15	quality	quality	NOUN
hassl-4370	151	16	,	,	PUNCT
hassl-4370	151	17	operational	operational	ADJ
hassl-4370	151	18	risk	risk	NOUN
hassl-4370	151	19	assurance	assurance	NOUN
hassl-4370	151	20	,	,	PUNCT
hassl-4370	151	21	business	business	NOUN
hassl-4370	151	22	fraud	fraud	NOUN
hassl-4370	151	23	protection	protection	PROPN
hassl-4370	151	24	,	,	PUNCT
hassl-4370	151	25	accounting	account	VERB
hassl-4370	151	26	information	information	NOUN
hassl-4370	151	27	transparency	transparency	NOUN
hassl-4370	151	28	,	,	PUNCT
hassl-4370	151	29	decision	decision	NOUN
hassl-4370	151	30	-	-	PUNCT
hassl-4370	151	31	making	make	VERB
hassl-4370	151	32	effectiveness	effectiveness	NOUN
hassl-4370	151	33	,	,	PUNCT
hassl-4370	151	34	and	and	CCONJ
hassl-4370	151	35	organizational	organizational	ADJ
hassl-4370	151	36	goal	goal	NOUN
hassl-4370	151	37	achievement	achievement	NOUN
hassl-4370	151	38	.	.	PUNCT
hassl-4370	152	1	additionally	additionally	ADV
hassl-4370	152	2	,	,	PUNCT
hassl-4370	152	3	the	the	DET
hassl-4370	152	4	study	study	NOUN
hassl-4370	152	5	incorporated	incorporate	VERB
hassl-4370	152	6	three	three	NUM
hassl-4370	152	7	control	control	NOUN
hassl-4370	152	8	variables	variable	NOUN
hassl-4370	152	9	through	through	ADP
hassl-4370	152	10	empirical	empirical	ADJ
hassl-4370	152	11	assessment	assessment	NOUN
hassl-4370	152	12	.	.	PUNCT
hassl-4370	153	1	first	first	ADV
hassl-4370	153	2	,	,	PUNCT
hassl-4370	153	3	firm	firm	ADJ
hassl-4370	153	4	age	age	NOUN
hassl-4370	153	5	(	(	PUNCT
hassl-4370	153	6	fag	fag	NOUN
hassl-4370	153	7	)	)	PUNCT
hassl-4370	153	8	was	be	AUX
hassl-4370	153	9	operationalized	operationalize	VERB
hassl-4370	153	10	using	use	VERB
hassl-4370	153	11	a	a	DET
hassl-4370	153	12	dummy	dummy	ADJ
hassl-4370	153	13	variable	variable	NOUN
hassl-4370	153	14	to	to	PART
hassl-4370	153	15	capture	capture	VERB
hassl-4370	153	16	organizational	organizational	ADJ
hassl-4370	153	17	maturity	maturity	NOUN
hassl-4370	153	18	following	follow	VERB
hassl-4370	153	19	arend	arend	NOUN
hassl-4370	153	20	(	(	PUNCT
hassl-4370	153	21	2014	2014	NUM
hassl-4370	153	22	)	)	PUNCT
hassl-4370	153	23	which	which	PRON
hassl-4370	153	24	posits	posit	VERB
hassl-4370	153	25	that	that	SCONJ
hassl-4370	153	26	older	old	ADJ
hassl-4370	153	27	firms	firm	NOUN
hassl-4370	153	28	possess	possess	VERB
hassl-4370	153	29	greater	great	ADJ
hassl-4370	153	30	accumulated	accumulate	VERB
hassl-4370	153	31	knowledge	knowledge	NOUN
hassl-4370	153	32	and	and	CCONJ
hassl-4370	153	33	experience	experience	NOUN
hassl-4370	153	34	.	.	PUNCT
hassl-4370	154	1	firms	firm	NOUN
hassl-4370	154	2	younger	young	ADJ
hassl-4370	154	3	than	than	ADP
hassl-4370	154	4	15	15	NUM
hassl-4370	154	5	years	year	NOUN
hassl-4370	154	6	were	be	AUX
hassl-4370	154	7	coded	code	VERB
hassl-4370	154	8	as	as	ADP
hassl-4370	154	9	0	0	NUM
hassl-4370	154	10	while	while	SCONJ
hassl-4370	154	11	those	those	DET
hassl-4370	154	12	aged	aged	ADJ
hassl-4370	154	13	15	15	NUM
hassl-4370	154	14	years	year	NOUN
hassl-4370	154	15	or	or	CCONJ
hassl-4370	154	16	older	old	ADJ
hassl-4370	154	17	were	be	AUX
hassl-4370	154	18	coded	code	VERB
hassl-4370	154	19	as	as	ADP
hassl-4370	154	20	1	1	NUM
hassl-4370	154	21	.	.	PUNCT
hassl-4370	154	22	second	second	ADJ
hassl-4370	154	23	,	,	PUNCT
hassl-4370	154	24	firm	firm	ADJ
hassl-4370	154	25	size	size	NOUN
hassl-4370	154	26	(	(	PUNCT
hassl-4370	154	27	fsz	fsz	NOUN
hassl-4370	154	28	)	)	PUNCT
hassl-4370	154	29	was	be	AUX
hassl-4370	154	30	measured	measure	VERB
hassl-4370	154	31	by	by	ADP
hassl-4370	154	32	total	total	ADJ
hassl-4370	154	33	assets	asset	NOUN
hassl-4370	154	34	consistent	consistent	ADJ
hassl-4370	154	35	with	with	ADP
hassl-4370	154	36	the	the	DET
hassl-4370	154	37	approach	approach	NOUN
hassl-4370	154	38	by	by	ADP
hassl-4370	154	39	kaneko	kaneko	PROPN
hassl-4370	154	40	,	,	PUNCT
hassl-4370	154	41	ussahawanitchakit	ussahawanitchakit	ADV
hassl-4370	154	42	,	,	PUNCT
hassl-4370	154	43	and	and	CCONJ
hassl-4370	154	44	muenthaisong	muenthaisong	ADJ
hassl-4370	154	45	(	(	PUNCT
hassl-4370	154	46	2013	2013	NUM
hassl-4370	154	47	)	)	PUNCT
hassl-4370	154	48	.	.	PUNCT
hassl-4370	155	1	a	a	DET
hassl-4370	155	2	dummy	dummy	ADJ
hassl-4370	155	3	coding	coding	NOUN
hassl-4370	155	4	was	be	AUX
hassl-4370	155	5	applied	apply	VERB
hassl-4370	155	6	assigning	assign	VERB
hassl-4370	155	7	a	a	DET
hassl-4370	155	8	value	value	NOUN
hassl-4370	155	9	of	of	ADP
hassl-4370	155	10	0	0	NUM
hassl-4370	155	11	to	to	ADP
hassl-4370	155	12	firms	firm	NOUN
hassl-4370	155	13	with	with	ADP
hassl-4370	155	14	total	total	ADJ
hassl-4370	155	15	assets	asset	NOUN
hassl-4370	155	16	under	under	ADP
hassl-4370	155	17	10,000,000,000	10,000,000,000	NUM
hassl-4370	155	18	baht	baht	NOUN
hassl-4370	155	19	and	and	CCONJ
hassl-4370	155	20	a	a	DET
hassl-4370	155	21	value	value	NOUN
hassl-4370	155	22	of	of	ADP
hassl-4370	155	23	1	1	NUM
hassl-4370	155	24	to	to	ADP
hassl-4370	155	25	those	those	PRON
hassl-4370	155	26	with	with	ADP
hassl-4370	155	27	assets	asset	NOUN
hassl-4370	155	28	of	of	ADP
hassl-4370	155	29	10,000,000,000	10,000,000,000	NUM
hassl-4370	155	30	baht	baht	NOUN
hassl-4370	155	31	or	or	CCONJ
hassl-4370	155	32	more	more	ADJ
hassl-4370	155	33	.	.	PUNCT
hassl-4370	156	1	third	third	ADJ
hassl-4370	156	2	,	,	PUNCT
hassl-4370	156	3	corporate	corporate	ADJ
hassl-4370	156	4	governance	governance	NOUN
hassl-4370	156	5	awards	award	NOUN
hassl-4370	156	6	(	(	PUNCT
hassl-4370	156	7	cga	cga	PROPN
hassl-4370	156	8	)	)	PUNCT
hassl-4370	156	9	were	be	AUX
hassl-4370	156	10	measured	measure	VERB
hassl-4370	156	11	using	use	VERB
hassl-4370	156	12	a	a	DET
hassl-4370	156	13	binary	binary	ADJ
hassl-4370	156	14	variable	variable	NOUN
hassl-4370	156	15	.	.	PUNCT
hassl-4370	157	1	firms	firm	NOUN
hassl-4370	157	2	receiving	receive	VERB
hassl-4370	157	3	a	a	DET
hassl-4370	157	4	corporate	corporate	ADJ
hassl-4370	157	5	governance	governance	NOUN
hassl-4370	157	6	(	(	PUNCT
hassl-4370	157	7	cg	cg	NOUN
hassl-4370	157	8	)	)	PUNCT
hassl-4370	157	9	score	score	NOUN
hassl-4370	157	10	below	below	ADP
hassl-4370	157	11	the	the	DET
hassl-4370	157	12	threshold	threshold	NOUN
hassl-4370	157	13	of	of	ADP
hassl-4370	157	14	“	"	PUNCT
hassl-4370	157	15	very	very	ADV
hassl-4370	157	16	good	good	ADJ
hassl-4370	157	17	”	"	PUNCT
hassl-4370	157	18	were	be	AUX
hassl-4370	157	19	coded	code	VERB
hassl-4370	157	20	as	as	ADP
hassl-4370	157	21	0	0	NUM
hassl-4370	157	22	,	,	PUNCT
hassl-4370	157	23	while	while	SCONJ
hassl-4370	157	24	those	those	PRON
hassl-4370	157	25	rated	rate	VERB
hassl-4370	157	26	“	"	PUNCT
hassl-4370	157	27	very	very	ADV
hassl-4370	157	28	good	good	ADJ
hassl-4370	157	29	”	"	PUNCT
hassl-4370	157	30	or	or	CCONJ
hassl-4370	157	31	higher	high	ADJ
hassl-4370	157	32	were	be	AUX
hassl-4370	157	33	assigned	assign	VERB
hassl-4370	157	34	a	a	DET
hassl-4370	157	35	value	value	NOUN
hassl-4370	157	36	of	of	ADP
hassl-4370	157	37	1	1	NUM
hassl-4370	157	38	.	.	PUNCT
hassl-4370	158	1	a	a	DET
hassl-4370	158	2	detailed	detailed	ADJ
hassl-4370	158	3	summary	summary	NOUN
hassl-4370	158	4	of	of	ADP
hassl-4370	158	5	all	all	DET
hassl-4370	158	6	variable	variable	ADJ
hassl-4370	158	7	measurements	measurement	NOUN
hassl-4370	158	8	,	,	PUNCT
hassl-4370	158	9	including	include	VERB
hassl-4370	158	10	constructs	construct	NOUN
hassl-4370	158	11	and	and	CCONJ
hassl-4370	158	12	control	control	NOUN
hassl-4370	158	13	variables	variable	NOUN
hassl-4370	158	14	is	be	AUX
hassl-4370	158	15	presented	present	VERB
hassl-4370	158	16	in	in	ADP
hassl-4370	158	17	table	table	NOUN
hassl-4370	158	18	1	1	NUM
hassl-4370	158	19	.	.	PUNCT
hassl-4370	158	20	table	table	NOUN
hassl-4370	158	21	1	1	NUM
hassl-4370	158	22	.	.	PUNCT
hassl-4370	159	1	a	a	DET
hassl-4370	159	2	summary	summary	NOUN
hassl-4370	159	3	of	of	ADP
hassl-4370	159	4	measurements	measurement	NOUN
hassl-4370	159	5	of	of	ADP
hassl-4370	159	6	all	all	DET
hassl-4370	159	7	variables	variable	NOUN
hassl-4370	159	8	variables	variable	VERB
hassl-4370	159	9	items	item	NOUN
hassl-4370	159	10	references	reference	NOUN
hassl-4370	159	11	accounting	accounting	NOUN
hassl-4370	159	12	governance	governance	NOUN
hassl-4370	159	13	practices	practice	NOUN
hassl-4370	159	14	(	(	PUNCT
hassl-4370	159	15	agp	agp	NOUN
hassl-4370	159	16	)	)	PUNCT
hassl-4370	159	17	6	6	NUM
hassl-4370	159	18	ouda	ouda	NOUN
hassl-4370	159	19	and	and	CCONJ
hassl-4370	159	20	klischewski	klischewski	NOUN
hassl-4370	159	21	(	(	PUNCT
hassl-4370	159	22	2019	2019	NUM
hassl-4370	159	23	)	)	PUNCT
hassl-4370	159	24	financial	financial	ADJ
hassl-4370	159	25	reporting	reporting	NOUN
hassl-4370	159	26	quality	quality	NOUN
hassl-4370	159	27	(	(	PUNCT
hassl-4370	159	28	frq	frq	PROPN
hassl-4370	159	29	)	)	PUNCT
hassl-4370	159	30	5	5	NUM
hassl-4370	159	31	golmohammadi	golmohammadi	NOUN
hassl-4370	159	32	shuraki	shuraki	NOUN
hassl-4370	159	33	et	et	PROPN
hassl-4370	159	34	al	al	PROPN
hassl-4370	159	35	.	.	PROPN
hassl-4370	160	1	(	(	PUNCT
hassl-4370	160	2	2021	2021	NUM
hassl-4370	160	3	)	)	PUNCT
hassl-4370	160	4	operational	operational	ADJ
hassl-4370	160	5	risk	risk	NOUN
hassl-4370	160	6	assurance	assurance	NOUN
hassl-4370	160	7	(	(	PUNCT
hassl-4370	160	8	ora	ora	NOUN
hassl-4370	160	9	)	)	PUNCT
hassl-4370	160	10	5	5	NUM
hassl-4370	160	11	naheem	naheem	NOUN
hassl-4370	160	12	(	(	PUNCT
hassl-4370	160	13	2016	2016	NUM
hassl-4370	160	14	)	)	PUNCT
hassl-4370	160	15	business	business	NOUN
hassl-4370	160	16	fraud	fraud	NOUN
hassl-4370	160	17	protection	protection	NOUN
hassl-4370	160	18	(	(	PUNCT
hassl-4370	160	19	bfp	bfp	NOUN
hassl-4370	160	20	)	)	PUNCT
hassl-4370	160	21	5	5	NUM
hassl-4370	160	22	austin	austin	PROPN
hassl-4370	160	23	and	and	CCONJ
hassl-4370	160	24	jones	jones	PROPN
hassl-4370	160	25	(	(	PUNCT
hassl-4370	160	26	2015	2015	NUM
hassl-4370	160	27	)	)	PUNCT
hassl-4370	160	28	accounting	account	VERB
hassl-4370	160	29	information	information	NOUN
hassl-4370	160	30	transparency	transparency	NOUN
hassl-4370	160	31	(	(	PUNCT
hassl-4370	160	32	ait	ait	NOUN
hassl-4370	160	33	)	)	PUNCT
hassl-4370	160	34	5	5	NUM
hassl-4370	160	35	ouda	ouda	NOUN
hassl-4370	160	36	and	and	CCONJ
hassl-4370	160	37	klischewski	klischewski	NOUN
hassl-4370	160	38	(	(	PUNCT
hassl-4370	160	39	2019	2019	NUM
hassl-4370	160	40	)	)	PUNCT
hassl-4370	160	41	decision	decision	NOUN
hassl-4370	160	42	-	-	PUNCT
hassl-4370	160	43	making	make	VERB
hassl-4370	160	44	effectiveness	effectiveness	NOUN
hassl-4370	160	45	(	(	PUNCT
hassl-4370	160	46	dme	dme	X
hassl-4370	160	47	)	)	PUNCT
hassl-4370	160	48	5	5	NUM
hassl-4370	160	49	cao	cao	PROPN
hassl-4370	160	50	et	et	PROPN
hassl-4370	160	51	al	al	PROPN
hassl-4370	160	52	.	.	PROPN
hassl-4370	161	1	(	(	PUNCT
hassl-4370	161	2	2019	2019	NUM
hassl-4370	161	3	)	)	PUNCT
hassl-4370	161	4	organizational	organizational	ADJ
hassl-4370	161	5	goal	goal	NOUN
hassl-4370	161	6	achievement	achievement	NOUN
hassl-4370	161	7	(	(	PUNCT
hassl-4370	161	8	oga	oga	NOUN
hassl-4370	161	9	)	)	PUNCT
hassl-4370	161	10	8	8	NUM
hassl-4370	161	11	srivastava	srivastava	PROPN
hassl-4370	161	12	and	and	CCONJ
hassl-4370	161	13	lognathan	lognathan	PROPN
hassl-4370	161	14	(	(	PUNCT
hassl-4370	161	15	2016	2016	NUM
hassl-4370	161	16	)	)	PUNCT
hassl-4370	161	17	http://set.or.th/	http://set.or.th/	PROPN
hassl-4370	161	18	humanities	humanity	NOUN
hassl-4370	161	19	and	and	CCONJ
hassl-4370	161	20	social	social	ADJ
hassl-4370	161	21	sciences	science	NOUN
hassl-4370	161	22	letters	letter	NOUN
hassl-4370	161	23	,	,	PUNCT
hassl-4370	161	24	2025	2025	NUM
hassl-4370	161	25	,	,	PUNCT
hassl-4370	161	26	13(3	13(3	NUM
hassl-4370	161	27	):	):	PUNCT
hassl-4370	161	28	983	983	NUM
hassl-4370	161	29	-	-	SYM
hassl-4370	161	30	997	997	NUM
hassl-4370	161	31	989	989	NUM
hassl-4370	161	32	©	©	PROPN
hassl-4370	161	33	2025	2025	NUM
hassl-4370	161	34	conscientia	conscientia	PROPN
hassl-4370	161	35	beam	beam	PROPN
hassl-4370	161	36	.	.	PUNCT
hassl-4370	162	1	all	all	DET
hassl-4370	162	2	rights	right	NOUN
hassl-4370	162	3	reserved	reserve	VERB
hassl-4370	162	4	.	.	PUNCT
hassl-4370	163	1	according	accord	VERB
hassl-4370	163	2	to	to	ADP
hassl-4370	163	3	the	the	DET
hassl-4370	163	4	guidelines	guideline	NOUN
hassl-4370	163	5	proposed	propose	VERB
hassl-4370	163	6	by	by	ADP
hassl-4370	163	7	aaker	aaker	NOUN
hassl-4370	163	8	et	et	PROPN
hassl-4370	163	9	al	al	PROPN
hassl-4370	163	10	.	.	PROPN
hassl-4370	164	1	(	(	PUNCT
hassl-4370	164	2	2001	2001	NUM
hassl-4370	164	3	)	)	PUNCT
hassl-4370	164	4	,	,	PUNCT
hassl-4370	164	5	a	a	DET
hassl-4370	164	6	mail	mail	NOUN
hassl-4370	164	7	survey	survey	NOUN
hassl-4370	164	8	response	response	NOUN
hassl-4370	164	9	rate	rate	NOUN
hassl-4370	164	10	exceeding	exceed	VERB
hassl-4370	164	11	20	20	NUM
hassl-4370	164	12	%	%	NOUN
hassl-4370	164	13	is	be	AUX
hassl-4370	164	14	considered	consider	VERB
hassl-4370	164	15	acceptable	acceptable	ADJ
hassl-4370	164	16	.	.	PUNCT
hassl-4370	165	1	according	accord	VERB
hassl-4370	165	2	to	to	ADP
hassl-4370	165	3	armstrong	armstrong	PROPN
hassl-4370	165	4	and	and	CCONJ
hassl-4370	165	5	overton	overton	PROPN
hassl-4370	165	6	(	(	PUNCT
hassl-4370	165	7	1977	1977	NUM
hassl-4370	165	8	)	)	PUNCT
hassl-4370	165	9	,	,	PUNCT
hassl-4370	165	10	to	to	PART
hassl-4370	165	11	address	address	VERB
hassl-4370	165	12	potential	potential	ADJ
hassl-4370	165	13	non	non	ADJ
hassl-4370	165	14	-	-	ADJ
hassl-4370	165	15	response	response	ADJ
hassl-4370	165	16	bias	bias	NOUN
hassl-4370	165	17	,	,	PUNCT
hassl-4370	165	18	a	a	DET
hassl-4370	165	19	wave	wave	NOUN
hassl-4370	165	20	analysis	analysis	NOUN
hassl-4370	165	21	was	be	AUX
hassl-4370	165	22	conducted	conduct	VERB
hassl-4370	165	23	comparing	compare	VERB
hassl-4370	165	24	early	early	ADJ
hassl-4370	165	25	and	and	CCONJ
hassl-4370	165	26	late	late	ADJ
hassl-4370	165	27	respondents	respondent	NOUN
hassl-4370	165	28	.	.	PUNCT
hassl-4370	166	1	the	the	DET
hassl-4370	166	2	analysis	analysis	NOUN
hassl-4370	166	3	revealed	reveal	VERB
hassl-4370	166	4	no	no	DET
hassl-4370	166	5	statistically	statistically	ADV
hassl-4370	166	6	significant	significant	ADJ
hassl-4370	166	7	differences	difference	NOUN
hassl-4370	166	8	between	between	ADP
hassl-4370	166	9	the	the	DET
hassl-4370	166	10	two	two	NUM
hassl-4370	166	11	groups	group	NOUN
hassl-4370	166	12	at	at	ADP
hassl-4370	166	13	the	the	DET
hassl-4370	166	14	95	95	NUM
hassl-4370	166	15	%	%	NOUN
hassl-4370	166	16	confidence	confidence	NOUN
hassl-4370	166	17	level	level	NOUN
hassl-4370	166	18	with	with	ADP
hassl-4370	166	19	respect	respect	NOUN
hassl-4370	166	20	to	to	ADP
hassl-4370	166	21	firm	firm	ADJ
hassl-4370	166	22	age	age	NOUN
hassl-4370	166	23	indicating	indicate	VERB
hassl-4370	166	24	that	that	SCONJ
hassl-4370	166	25	response	response	NOUN
hassl-4370	166	26	bias	bias	NOUN
hassl-4370	166	27	was	be	AUX
hassl-4370	166	28	not	not	PART
hassl-4370	166	29	a	a	DET
hassl-4370	166	30	concern	concern	NOUN
hassl-4370	166	31	in	in	ADP
hassl-4370	166	32	this	this	DET
hassl-4370	166	33	study	study	NOUN
hassl-4370	166	34	.	.	PUNCT
hassl-4370	167	1	3.4	3.4	NUM
hassl-4370	167	2	.	.	PUNCT
hassl-4370	167	3	validity	validity	NOUN
hassl-4370	167	4	and	and	CCONJ
hassl-4370	167	5	reliability	reliability	NOUN
hassl-4370	167	6	three	three	NUM
hassl-4370	167	7	key	key	ADJ
hassl-4370	167	8	criteria	criterion	NOUN
hassl-4370	167	9	were	be	AUX
hassl-4370	167	10	evaluated	evaluate	VERB
hassl-4370	167	11	in	in	ADP
hassl-4370	167	12	accordance	accordance	NOUN
hassl-4370	167	13	with	with	ADP
hassl-4370	167	14	the	the	DET
hassl-4370	167	15	guidelines	guideline	NOUN
hassl-4370	167	16	of	of	ADP
hassl-4370	167	17	hair	hair	NOUN
hassl-4370	167	18	jr	jr	PROPN
hassl-4370	167	19	,	,	PUNCT
hassl-4370	167	20	sarstedt	sarstedt	NOUN
hassl-4370	167	21	,	,	PUNCT
hassl-4370	167	22	hopkins	hopkin	NOUN
hassl-4370	167	23	,	,	PUNCT
hassl-4370	167	24	and	and	CCONJ
hassl-4370	167	25	g.	g.	PROPN
hassl-4370	167	26	kuppelwieser	kuppelwieser	PROPN
hassl-4370	167	27	(	(	PUNCT
hassl-4370	167	28	2014	2014	NUM
hassl-4370	167	29	)	)	PUNCT
hassl-4370	167	30	to	to	PART
hassl-4370	167	31	establish	establish	VERB
hassl-4370	167	32	the	the	DET
hassl-4370	167	33	validity	validity	NOUN
hassl-4370	167	34	and	and	CCONJ
hassl-4370	167	35	reliability	reliability	NOUN
hassl-4370	167	36	of	of	ADP
hassl-4370	167	37	the	the	DET
hassl-4370	167	38	proposed	propose	VERB
hassl-4370	167	39	model	model	NOUN
hassl-4370	167	40	.	.	PUNCT
hassl-4370	168	1	first	first	ADV
hassl-4370	168	2	,	,	PUNCT
hassl-4370	168	3	all	all	DET
hassl-4370	168	4	factor	factor	NOUN
hassl-4370	168	5	loadings	loading	NOUN
hassl-4370	168	6	exceeded	exceed	VERB
hassl-4370	168	7	the	the	DET
hassl-4370	168	8	recommended	recommend	VERB
hassl-4370	168	9	threshold	threshold	NOUN
hassl-4370	168	10	of	of	ADP
hassl-4370	168	11	0.60	0.60	NUM
hassl-4370	168	12	,	,	PUNCT
hassl-4370	168	13	indicating	indicate	VERB
hassl-4370	168	14	strong	strong	ADJ
hassl-4370	168	15	relationships	relationship	NOUN
hassl-4370	168	16	between	between	ADP
hassl-4370	168	17	items	item	NOUN
hassl-4370	168	18	and	and	CCONJ
hassl-4370	168	19	their	their	PRON
hassl-4370	168	20	corresponding	correspond	VERB
hassl-4370	168	21	constructs	construct	NOUN
hassl-4370	168	22	.	.	PUNCT
hassl-4370	169	1	second	second	ADJ
hassl-4370	169	2	,	,	PUNCT
hassl-4370	169	3	both	both	PRON
hassl-4370	169	4	cronbach	cronbach	VERB
hassl-4370	169	5	’s	’s	PART
hassl-4370	169	6	alpha	alpha	ADJ
hassl-4370	169	7	coefficients	coefficient	NOUN
hassl-4370	169	8	and	and	CCONJ
hassl-4370	169	9	composite	composite	ADJ
hassl-4370	169	10	reliability	reliability	NOUN
hassl-4370	169	11	values	value	NOUN
hassl-4370	169	12	surpassed	surpass	VERB
hassl-4370	169	13	0.70	0.70	NUM
hassl-4370	169	14	,	,	PUNCT
hassl-4370	169	15	confirming	confirm	VERB
hassl-4370	169	16	the	the	DET
hassl-4370	169	17	internal	internal	ADJ
hassl-4370	169	18	consistency	consistency	NOUN
hassl-4370	169	19	of	of	ADP
hassl-4370	169	20	the	the	DET
hassl-4370	169	21	measurement	measurement	NOUN
hassl-4370	169	22	scales	scale	NOUN
hassl-4370	169	23	.	.	PUNCT
hassl-4370	170	1	third	third	ADJ
hassl-4370	170	2	,	,	PUNCT
hassl-4370	170	3	item	item	NOUN
hassl-4370	170	4	-	-	PUNCT
hassl-4370	170	5	total	total	NOUN
hassl-4370	170	6	correlations	correlation	NOUN
hassl-4370	170	7	were	be	AUX
hassl-4370	170	8	greater	great	ADJ
hassl-4370	170	9	than	than	ADP
hassl-4370	170	10	0.30	0.30	NUM
hassl-4370	170	11	,	,	PUNCT
hassl-4370	170	12	thereby	thereby	ADV
hassl-4370	170	13	supporting	support	VERB
hassl-4370	170	14	convergent	convergent	NOUN
hassl-4370	170	15	validity	validity	NOUN
hassl-4370	170	16	.	.	PUNCT
hassl-4370	171	1	all	all	DET
hassl-4370	171	2	measurement	measurement	NOUN
hassl-4370	171	3	indices	index	NOUN
hassl-4370	171	4	were	be	AUX
hassl-4370	171	5	considered	consider	VERB
hassl-4370	171	6	acceptable	acceptable	ADJ
hassl-4370	171	7	based	base	VERB
hassl-4370	171	8	on	on	ADP
hassl-4370	171	9	these	these	DET
hassl-4370	171	10	standards	standard	NOUN
hassl-4370	171	11	.	.	PUNCT
hassl-4370	172	1	the	the	DET
hassl-4370	172	2	results	result	NOUN
hassl-4370	172	3	pertaining	pertain	VERB
hassl-4370	172	4	to	to	ADP
hassl-4370	172	5	the	the	DET
hassl-4370	172	6	validity	validity	NOUN
hassl-4370	172	7	and	and	CCONJ
hassl-4370	172	8	reliability	reliability	NOUN
hassl-4370	172	9	of	of	ADP
hassl-4370	172	10	the	the	DET
hassl-4370	172	11	multi	multi	ADJ
hassl-4370	172	12	-	-	ADJ
hassl-4370	172	13	item	item	ADJ
hassl-4370	172	14	scales	scale	NOUN
hassl-4370	172	15	employed	employ	VERB
hassl-4370	172	16	in	in	ADP
hassl-4370	172	17	this	this	DET
hassl-4370	172	18	study	study	NOUN
hassl-4370	172	19	are	be	AUX
hassl-4370	172	20	summarized	summarize	VERB
hassl-4370	172	21	in	in	ADP
hassl-4370	172	22	table	table	NOUN
hassl-4370	172	23	2	2	NUM
hassl-4370	172	24	.	.	NOUN
hassl-4370	172	25	3.5	3.5	NUM
hassl-4370	172	26	.	.	PUNCT
hassl-4370	173	1	measurement	measurement	NOUN
hassl-4370	173	2	model	model	NOUN
hassl-4370	173	3	the	the	DET
hassl-4370	173	4	measurement	measurement	NOUN
hassl-4370	173	5	of	of	ADP
hassl-4370	173	6	the	the	DET
hassl-4370	173	7	constructs	construct	NOUN
hassl-4370	173	8	employed	employ	VERB
hassl-4370	173	9	in	in	ADP
hassl-4370	173	10	this	this	DET
hassl-4370	173	11	study	study	NOUN
hassl-4370	173	12	was	be	AUX
hassl-4370	173	13	developed	develop	VERB
hassl-4370	173	14	with	with	ADP
hassl-4370	173	15	reference	reference	NOUN
hassl-4370	173	16	to	to	ADP
hassl-4370	173	17	established	established	ADJ
hassl-4370	173	18	literature	literature	NOUN
hassl-4370	173	19	.	.	PUNCT
hassl-4370	174	1	each	each	DET
hassl-4370	174	2	construct	construct	NOUN
hassl-4370	174	3	was	be	AUX
hassl-4370	174	4	operationalized	operationalize	VERB
hassl-4370	174	5	through	through	ADP
hassl-4370	174	6	multiple	multiple	ADJ
hassl-4370	174	7	items	item	NOUN
hassl-4370	174	8	to	to	PART
hassl-4370	174	9	enhance	enhance	VERB
hassl-4370	174	10	measurement	measurement	NOUN
hassl-4370	174	11	precision	precision	NOUN
hassl-4370	174	12	.	.	PUNCT
hassl-4370	175	1	while	while	SCONJ
hassl-4370	175	2	the	the	DET
hassl-4370	175	3	constructs	construct	NOUN
hassl-4370	175	4	were	be	AUX
hassl-4370	175	5	conceptually	conceptually	ADV
hassl-4370	175	6	well	well	ADV
hassl-4370	175	7	-	-	PUNCT
hassl-4370	175	8	defined	define	VERB
hassl-4370	175	9	,	,	PUNCT
hassl-4370	175	10	their	their	PRON
hassl-4370	175	11	abstract	abstract	ADJ
hassl-4370	175	12	nature	nature	NOUN
hassl-4370	175	13	precluded	preclude	VERB
hassl-4370	175	14	direct	direct	ADJ
hassl-4370	175	15	observation	observation	NOUN
hassl-4370	175	16	or	or	CCONJ
hassl-4370	175	17	empirical	empirical	ADJ
hassl-4370	175	18	manifestation	manifestation	NOUN
hassl-4370	175	19	.	.	PUNCT
hassl-4370	176	1	consequently	consequently	ADV
hassl-4370	176	2	,	,	PUNCT
hassl-4370	176	3	the	the	DET
hassl-4370	176	4	scale	scale	NOUN
hassl-4370	176	5	items	item	NOUN
hassl-4370	176	6	were	be	AUX
hassl-4370	176	7	formulated	formulate	VERB
hassl-4370	176	8	based	base	VERB
hassl-4370	176	9	on	on	ADP
hassl-4370	176	10	theoretical	theoretical	ADJ
hassl-4370	176	11	definitions	definition	NOUN
hassl-4370	176	12	and	and	CCONJ
hassl-4370	176	13	adapted	adapt	VERB
hassl-4370	176	14	from	from	ADP
hassl-4370	176	15	prior	prior	ADJ
hassl-4370	176	16	accounting	accounting	NOUN
hassl-4370	176	17	research	research	NOUN
hassl-4370	176	18	and	and	CCONJ
hassl-4370	176	19	relevant	relevant	ADJ
hassl-4370	176	20	scholarly	scholarly	ADJ
hassl-4370	176	21	sources	source	NOUN
hassl-4370	176	22	.	.	PUNCT
hassl-4370	177	1	all	all	DET
hassl-4370	177	2	primary	primary	ADJ
hassl-4370	177	3	variables	variable	NOUN
hassl-4370	177	4	were	be	AUX
hassl-4370	177	5	measured	measure	VERB
hassl-4370	177	6	using	use	VERB
hassl-4370	177	7	a	a	DET
hassl-4370	177	8	five	five	NUM
hassl-4370	177	9	-	-	PUNCT
hassl-4370	177	10	point	point	NOUN
hassl-4370	177	11	likert	likert	ADJ
hassl-4370	177	12	scale	scale	NOUN
hassl-4370	177	13	(	(	PUNCT
hassl-4370	177	14	ranging	range	VERB
hassl-4370	177	15	from	from	ADP
hassl-4370	177	16	1	1	NUM
hassl-4370	177	17	=	=	SYM
hassl-4370	177	18	strongly	strongly	ADV
hassl-4370	177	19	disagree	disagree	VERB
hassl-4370	177	20	to	to	ADP
hassl-4370	177	21	5	5	NUM
hassl-4370	177	22	=	=	PRON
hassl-4370	177	23	strongly	strongly	ADV
hassl-4370	177	24	agree	agree	VERB
hassl-4370	177	25	)	)	PUNCT
hassl-4370	177	26	with	with	ADP
hassl-4370	177	27	the	the	DET
hassl-4370	177	28	exception	exception	NOUN
hassl-4370	177	29	of	of	ADP
hassl-4370	177	30	control	control	NOUN
hassl-4370	177	31	variables	variable	NOUN
hassl-4370	177	32	.	.	PUNCT
hassl-4370	178	1	the	the	DET
hassl-4370	178	2	sources	source	NOUN
hassl-4370	178	3	and	and	CCONJ
hassl-4370	178	4	operational	operational	ADJ
hassl-4370	178	5	definitions	definition	NOUN
hassl-4370	178	6	of	of	ADP
hassl-4370	178	7	the	the	DET
hassl-4370	178	8	measurements	measurement	NOUN
hassl-4370	178	9	are	be	AUX
hassl-4370	178	10	presented	present	VERB
hassl-4370	178	11	in	in	ADP
hassl-4370	178	12	table	table	NOUN
hassl-4370	178	13	1	1	NUM
hassl-4370	178	14	.	.	PUNCT
hassl-4370	178	15	accordingly	accordingly	ADV
hassl-4370	178	16	,	,	PUNCT
hassl-4370	178	17	the	the	DET
hassl-4370	178	18	following	follow	VERB
hassl-4370	178	19	constructs	construct	NOUN
hassl-4370	178	20	were	be	AUX
hassl-4370	178	21	utilized	utilize	VERB
hassl-4370	178	22	in	in	ADP
hassl-4370	178	23	this	this	DET
hassl-4370	178	24	study	study	NOUN
hassl-4370	178	25	:	:	PUNCT
hassl-4370	178	26	accounting	accounting	NOUN
hassl-4370	178	27	governance	governance	NOUN
hassl-4370	178	28	practices	practice	NOUN
hassl-4370	178	29	,	,	PUNCT
hassl-4370	178	30	financial	financial	ADJ
hassl-4370	178	31	reporting	reporting	NOUN
hassl-4370	178	32	quality	quality	NOUN
hassl-4370	178	33	,	,	PUNCT
hassl-4370	178	34	operational	operational	ADJ
hassl-4370	178	35	risk	risk	NOUN
hassl-4370	178	36	assurance	assurance	NOUN
hassl-4370	178	37	,	,	PUNCT
hassl-4370	178	38	business	business	NOUN
hassl-4370	178	39	fraud	fraud	NOUN
hassl-4370	178	40	protection	protection	PROPN
hassl-4370	178	41	,	,	PUNCT
hassl-4370	178	42	accounting	account	VERB
hassl-4370	178	43	information	information	NOUN
hassl-4370	178	44	transparency	transparency	NOUN
hassl-4370	178	45	,	,	PUNCT
hassl-4370	178	46	decision	decision	NOUN
hassl-4370	178	47	-	-	PUNCT
hassl-4370	178	48	making	make	VERB
hassl-4370	178	49	effectiveness	effectiveness	NOUN
hassl-4370	178	50	,	,	PUNCT
hassl-4370	178	51	and	and	CCONJ
hassl-4370	178	52	organizational	organizational	ADJ
hassl-4370	178	53	goal	goal	NOUN
hassl-4370	178	54	achievement	achievement	NOUN
hassl-4370	178	55	.	.	PUNCT
hassl-4370	179	1	in	in	ADP
hassl-4370	179	2	addition	addition	NOUN
hassl-4370	179	3	,	,	PUNCT
hassl-4370	179	4	several	several	ADJ
hassl-4370	179	5	control	control	NOUN
hassl-4370	179	6	variables	variable	NOUN
hassl-4370	179	7	were	be	AUX
hassl-4370	179	8	empirically	empirically	ADV
hassl-4370	179	9	examined	examine	VERB
hassl-4370	179	10	.	.	PUNCT
hassl-4370	180	1	firm	firm	ADJ
hassl-4370	180	2	age	age	NOUN
hassl-4370	180	3	(	(	PUNCT
hassl-4370	180	4	fag	fag	NOUN
hassl-4370	180	5	)	)	PUNCT
hassl-4370	180	6	,	,	PUNCT
hassl-4370	180	7	may	may	AUX
hassl-4370	180	8	influence	influence	VERB
hassl-4370	180	9	organizational	organizational	ADJ
hassl-4370	180	10	performance	performance	NOUN
hassl-4370	180	11	due	due	ADP
hassl-4370	180	12	to	to	ADP
hassl-4370	180	13	the	the	DET
hassl-4370	180	14	accumulation	accumulation	NOUN
hassl-4370	180	15	of	of	ADP
hassl-4370	180	16	knowledge	knowledge	NOUN
hassl-4370	180	17	and	and	CCONJ
hassl-4370	180	18	experience	experience	NOUN
hassl-4370	180	19	over	over	ADP
hassl-4370	180	20	time	time	NOUN
hassl-4370	180	21	was	be	AUX
hassl-4370	180	22	measured	measure	VERB
hassl-4370	180	23	using	use	VERB
hassl-4370	180	24	a	a	DET
hassl-4370	180	25	binary	binary	ADJ
hassl-4370	180	26	variable	variable	NOUN
hassl-4370	180	27	.	.	PUNCT
hassl-4370	181	1	firms	firm	NOUN
hassl-4370	181	2	operating	operate	VERB
hassl-4370	181	3	for	for	ADP
hassl-4370	181	4	less	less	ADJ
hassl-4370	181	5	than	than	ADP
hassl-4370	181	6	15	15	NUM
hassl-4370	181	7	years	year	NOUN
hassl-4370	181	8	were	be	AUX
hassl-4370	181	9	coded	code	VERB
hassl-4370	181	10	as	as	ADP
hassl-4370	181	11	0	0	NUM
hassl-4370	181	12	while	while	SCONJ
hassl-4370	181	13	those	those	PRON
hassl-4370	181	14	operating	operate	VERB
hassl-4370	181	15	for	for	ADP
hassl-4370	181	16	15	15	NUM
hassl-4370	181	17	years	year	NOUN
hassl-4370	181	18	or	or	CCONJ
hassl-4370	181	19	more	more	ADJ
hassl-4370	181	20	were	be	AUX
hassl-4370	181	21	coded	code	VERB
hassl-4370	181	22	as	as	ADP
hassl-4370	181	23	1	1	NUM
hassl-4370	181	24	(	(	PUNCT
hassl-4370	181	25	arend	arend	PROPN
hassl-4370	181	26	,	,	PUNCT
hassl-4370	181	27	2014	2014	NUM
hassl-4370	181	28	;	;	PUNCT
hassl-4370	182	1	kaneko	kaneko	PROPN
hassl-4370	182	2	et	et	PROPN
hassl-4370	182	3	al	al	PROPN
hassl-4370	182	4	.	.	PROPN
hassl-4370	182	5	,	,	PUNCT
hassl-4370	182	6	2013	2013	NUM
hassl-4370	182	7	)	)	PUNCT
hassl-4370	182	8	.	.	PUNCT
hassl-4370	183	1	firm	firm	ADJ
hassl-4370	183	2	size	size	NOUN
hassl-4370	183	3	(	(	PUNCT
hassl-4370	183	4	fsz	fsz	NOUN
hassl-4370	183	5	)	)	PUNCT
hassl-4370	183	6	was	be	AUX
hassl-4370	183	7	also	also	ADV
hassl-4370	183	8	measured	measure	VERB
hassl-4370	183	9	as	as	ADP
hassl-4370	183	10	a	a	DET
hassl-4370	183	11	dummy	dummy	ADJ
hassl-4370	183	12	variable	variable	NOUN
hassl-4370	183	13	with	with	ADP
hassl-4370	183	14	firms	firm	NOUN
hassl-4370	183	15	holding	hold	VERB
hassl-4370	183	16	total	total	ADJ
hassl-4370	183	17	assets	asset	NOUN
hassl-4370	183	18	under	under	ADP
hassl-4370	183	19	10,000,000,000	10,000,000,000	NUM
hassl-4370	183	20	baht	baht	NOUN
hassl-4370	183	21	classified	classify	VERB
hassl-4370	183	22	as	as	ADP
hassl-4370	183	23	0	0	NUM
hassl-4370	183	24	and	and	CCONJ
hassl-4370	183	25	those	those	PRON
hassl-4370	183	26	with	with	ADP
hassl-4370	183	27	total	total	ADJ
hassl-4370	183	28	assets	asset	NOUN
hassl-4370	183	29	equal	equal	ADJ
hassl-4370	183	30	to	to	ADP
hassl-4370	183	31	or	or	CCONJ
hassl-4370	183	32	exceeding	exceed	VERB
hassl-4370	183	33	10,000,000,000	10,000,000,000	NUM
hassl-4370	183	34	baht	baht	NOUN
hassl-4370	183	35	classified	classify	VERB
hassl-4370	183	36	as	as	ADP
hassl-4370	183	37	1	1	NUM
hassl-4370	183	38	.	.	PUNCT
hassl-4370	184	1	additionally	additionally	ADV
hassl-4370	184	2	,	,	PUNCT
hassl-4370	184	3	corporate	corporate	ADJ
hassl-4370	184	4	governance	governance	NOUN
hassl-4370	184	5	awards	award	NOUN
hassl-4370	184	6	(	(	PUNCT
hassl-4370	184	7	cga	cga	PROPN
hassl-4370	184	8	)	)	PUNCT
hassl-4370	184	9	were	be	AUX
hassl-4370	184	10	represented	represent	VERB
hassl-4370	184	11	using	use	VERB
hassl-4370	184	12	a	a	DET
hassl-4370	184	13	binary	binary	ADJ
hassl-4370	184	14	variable	variable	NOUN
hassl-4370	184	15	whereby	whereby	SCONJ
hassl-4370	184	16	firms	firm	NOUN
hassl-4370	184	17	with	with	ADP
hassl-4370	184	18	a	a	DET
hassl-4370	184	19	corporate	corporate	ADJ
hassl-4370	184	20	governance	governance	NOUN
hassl-4370	184	21	(	(	PUNCT
hassl-4370	184	22	cg	cg	NOUN
hassl-4370	184	23	)	)	PUNCT
hassl-4370	184	24	score	score	NOUN
hassl-4370	184	25	below	below	ADP
hassl-4370	184	26	the	the	DET
hassl-4370	184	27	“	"	PUNCT
hassl-4370	184	28	very	very	ADV
hassl-4370	184	29	good	good	ADJ
hassl-4370	184	30	”	"	PUNCT
hassl-4370	184	31	threshold	threshold	NOUN
hassl-4370	184	32	were	be	AUX
hassl-4370	184	33	assigned	assign	VERB
hassl-4370	184	34	a	a	DET
hassl-4370	184	35	value	value	NOUN
hassl-4370	184	36	of	of	ADP
hassl-4370	184	37	0	0	NUM
hassl-4370	184	38	and	and	CCONJ
hassl-4370	184	39	those	those	PRON
hassl-4370	184	40	with	with	ADP
hassl-4370	184	41	a	a	DET
hassl-4370	184	42	cg	cg	NOUN
hassl-4370	184	43	score	score	NOUN
hassl-4370	184	44	of	of	ADP
hassl-4370	184	45	“	"	PUNCT
hassl-4370	184	46	very	very	ADV
hassl-4370	184	47	good	good	ADJ
hassl-4370	184	48	”	"	PUNCT
hassl-4370	184	49	or	or	CCONJ
hassl-4370	184	50	higher	high	ADJ
hassl-4370	184	51	were	be	AUX
hassl-4370	184	52	assigned	assign	VERB
hassl-4370	184	53	a	a	DET
hassl-4370	184	54	value	value	NOUN
hassl-4370	184	55	of	of	ADP
hassl-4370	184	56	1	1	NUM
hassl-4370	184	57	.	.	PUNCT
hassl-4370	184	58	table	table	NOUN
hassl-4370	184	59	2	2	NUM
hassl-4370	184	60	.	.	PUNCT
hassl-4370	184	61	results	result	NOUN
hassl-4370	184	62	of	of	ADP
hassl-4370	184	63	measure	measure	NOUN
hassl-4370	184	64	validation	validation	NOUN
hassl-4370	184	65	items	item	NOUN
hassl-4370	184	66	factor	factor	NOUN
hassl-4370	184	67	loading	loading	NOUN
hassl-4370	184	68	item	item	NOUN
hassl-4370	184	69	-	-	PUNCT
hassl-4370	184	70	total	total	NOUN
hassl-4370	184	71	correlations	correlation	NOUN
hassl-4370	184	72	reliability	reliability	NOUN
hassl-4370	184	73	(	(	PUNCT
hassl-4370	184	74	cronbach	cronbach	VERB
hassl-4370	184	75	's	's	PART
hassl-4370	184	76	alpha	alpha	NOUN
hassl-4370	184	77	)	)	PUNCT
hassl-4370	184	78	accounting	accounting	NOUN
hassl-4370	184	79	governance	governance	NOUN
hassl-4370	184	80	practices	practice	NOUN
hassl-4370	184	81	(	(	PUNCT
hassl-4370	184	82	agp	agp	NOUN
hassl-4370	184	83	)	)	PUNCT
hassl-4370	184	84	(	(	PUNCT
hassl-4370	184	85	0.784	0.784	NUM
hassl-4370	184	86	-	-	SYM
hassl-4370	184	87	0.900	0.900	NUM
hassl-4370	184	88	)	)	PUNCT
hassl-4370	184	89	(	(	PUNCT
hassl-4370	184	90	0.675	0.675	NUM
hassl-4370	184	91	-	-	SYM
hassl-4370	184	92	0.832	0.832	NUM
hassl-4370	184	93	)	)	PUNCT
hassl-4370	184	94	0.892	0.892	NUM
hassl-4370	184	95	financial	financial	ADJ
hassl-4370	184	96	reporting	reporting	NOUN
hassl-4370	184	97	quality	quality	NOUN
hassl-4370	184	98	(	(	PUNCT
hassl-4370	184	99	frq	frq	PROPN
hassl-4370	184	100	)	)	PUNCT
hassl-4370	184	101	(	(	PUNCT
hassl-4370	184	102	0.831	0.831	NUM
hassl-4370	184	103	-	-	SYM
hassl-4370	184	104	0.956	0.956	NUM
hassl-4370	184	105	)	)	PUNCT
hassl-4370	184	106	(	(	PUNCT
hassl-4370	184	107	0.753	0.753	NUM
hassl-4370	184	108	-	-	SYM
hassl-4370	184	109	0.923	0.923	NUM
hassl-4370	184	110	)	)	PUNCT
hassl-4370	184	111	0.941	0.941	NUM
hassl-4370	184	112	operational	operational	ADJ
hassl-4370	184	113	risk	risk	NOUN
hassl-4370	184	114	assurance	assurance	NOUN
hassl-4370	184	115	(	(	PUNCT
hassl-4370	184	116	ora	ora	NOUN
hassl-4370	184	117	)	)	PUNCT
hassl-4370	184	118	(	(	PUNCT
hassl-4370	184	119	0.784	0.784	NUM
hassl-4370	184	120	-	-	SYM
hassl-4370	184	121	0.951	0.951	NUM
hassl-4370	184	122	)	)	PUNCT
hassl-4370	184	123	(	(	PUNCT
hassl-4370	184	124	0.687	0.687	NUM
hassl-4370	184	125	-	-	SYM
hassl-4370	184	126	0.909	0.909	NUM
hassl-4370	184	127	)	)	PUNCT
hassl-4370	184	128	0.934	0.934	NUM
hassl-4370	184	129	business	business	NOUN
hassl-4370	184	130	fraud	fraud	NOUN
hassl-4370	184	131	protection	protection	NOUN
hassl-4370	184	132	(	(	PUNCT
hassl-4370	184	133	bfp	bfp	PROPN
hassl-4370	184	134	)	)	PUNCT
hassl-4370	184	135	(	(	PUNCT
hassl-4370	184	136	0.901	0.901	NUM
hassl-4370	184	137	-	-	PUNCT
hassl-4370	184	138	0.963	0.963	NUM
hassl-4370	184	139	)	)	PUNCT
hassl-4370	184	140	(	(	PUNCT
hassl-4370	184	141	0.851	0.851	NUM
hassl-4370	184	142	-	-	SYM
hassl-4370	184	143	0.934	0.934	NUM
hassl-4370	184	144	)	)	PUNCT
hassl-4370	184	145	0.956	0.956	NUM
hassl-4370	184	146	accounting	accounting	NOUN
hassl-4370	184	147	information	information	NOUN
hassl-4370	184	148	transparency	transparency	NOUN
hassl-4370	184	149	(	(	PUNCT
hassl-4370	184	150	ait	ait	NOUN
hassl-4370	184	151	)	)	PUNCT
hassl-4370	184	152	(	(	PUNCT
hassl-4370	184	153	0.812	0.812	NUM
hassl-4370	184	154	-	-	SYM
hassl-4370	184	155	0.927	0.927	NUM
hassl-4370	184	156	)	)	PUNCT
hassl-4370	184	157	(	(	PUNCT
hassl-4370	184	158	0.730	0.730	NUM
hassl-4370	184	159	-	-	SYM
hassl-4370	184	160	0.880	0.880	NUM
hassl-4370	184	161	)	)	PUNCT
hassl-4370	184	162	0.931	0.931	NUM
hassl-4370	184	163	decision	decision	NOUN
hassl-4370	184	164	-	-	PUNCT
hassl-4370	184	165	making	make	VERB
hassl-4370	184	166	effectiveness	effectiveness	NOUN
hassl-4370	184	167	(	(	PUNCT
hassl-4370	184	168	dme	dme	X
hassl-4370	184	169	)	)	PUNCT
hassl-4370	184	170	(	(	PUNCT
hassl-4370	184	171	0.951	0.951	NUM
hassl-4370	184	172	-	-	SYM
hassl-4370	184	173	0.981	0.981	NUM
hassl-4370	184	174	)	)	PUNCT
hassl-4370	184	175	(	(	PUNCT
hassl-4370	184	176	0.924	0.924	NUM
hassl-4370	184	177	-	-	SYM
hassl-4370	184	178	0.971	0.971	NUM
hassl-4370	184	179	)	)	PUNCT
hassl-4370	184	180	0.983	0.983	NUM
hassl-4370	184	181	organizational	organizational	ADJ
hassl-4370	184	182	goal	goal	NOUN
hassl-4370	184	183	achievement	achievement	NOUN
hassl-4370	184	184	(	(	PUNCT
hassl-4370	184	185	oga	oga	NOUN
hassl-4370	184	186	)	)	PUNCT
hassl-4370	184	187	(	(	PUNCT
hassl-4370	184	188	0.808	0.808	NUM
hassl-4370	184	189	-	-	SYM
hassl-4370	184	190	0.943	0.943	NUM
hassl-4370	184	191	)	)	PUNCT
hassl-4370	184	192	(	(	PUNCT
hassl-4370	184	193	0.758	0.758	NUM
hassl-4370	184	194	-	-	SYM
hassl-4370	184	195	0.918	0.918	NUM
hassl-4370	184	196	)	)	PUNCT
hassl-4370	184	197	0.965	0.965	NUM
hassl-4370	184	198	humanities	humanity	NOUN
hassl-4370	184	199	and	and	CCONJ
hassl-4370	184	200	social	social	ADJ
hassl-4370	184	201	sciences	science	NOUN
hassl-4370	184	202	letters	letter	NOUN
hassl-4370	184	203	,	,	PUNCT
hassl-4370	184	204	2025	2025	NUM
hassl-4370	184	205	,	,	PUNCT
hassl-4370	184	206	13(3	13(3	NUM
hassl-4370	184	207	):	):	PUNCT
hassl-4370	184	208	983	983	NUM
hassl-4370	184	209	-	-	SYM
hassl-4370	184	210	997	997	NUM
hassl-4370	184	211	990	990	NUM
hassl-4370	184	212	©	©	PROPN
hassl-4370	184	213	2025	2025	NUM
hassl-4370	184	214	conscientia	conscientia	PROPN
hassl-4370	184	215	beam	beam	PROPN
hassl-4370	184	216	.	.	PUNCT
hassl-4370	185	1	all	all	DET
hassl-4370	185	2	rights	right	NOUN
hassl-4370	185	3	reserved	reserve	VERB
hassl-4370	185	4	.	.	PUNCT
hassl-4370	186	1	3.6	3.6	NUM
hassl-4370	186	2	.	.	PUNCT
hassl-4370	187	1	hypotheses	hypothesis	NOUN
hassl-4370	187	2	testing	test	VERB
hassl-4370	187	3	accounting	accounting	NOUN
hassl-4370	187	4	governance	governance	NOUN
hassl-4370	187	5	practices	practice	NOUN
hassl-4370	187	6	were	be	AUX
hassl-4370	187	7	designated	designate	VERB
hassl-4370	187	8	as	as	ADP
hassl-4370	187	9	the	the	DET
hassl-4370	187	10	independent	independent	ADJ
hassl-4370	187	11	variable	variable	NOUN
hassl-4370	187	12	while	while	SCONJ
hassl-4370	187	13	the	the	DET
hassl-4370	187	14	dependent	dependent	ADJ
hassl-4370	187	15	variables	variable	NOUN
hassl-4370	187	16	comprised	comprise	VERB
hassl-4370	187	17	financial	financial	ADJ
hassl-4370	187	18	reporting	reporting	NOUN
hassl-4370	187	19	quality	quality	NOUN
hassl-4370	187	20	,	,	PUNCT
hassl-4370	187	21	operational	operational	ADJ
hassl-4370	187	22	risk	risk	NOUN
hassl-4370	187	23	assurance	assurance	NOUN
hassl-4370	187	24	,	,	PUNCT
hassl-4370	187	25	business	business	NOUN
hassl-4370	187	26	fraud	fraud	NOUN
hassl-4370	187	27	protection	protection	PROPN
hassl-4370	187	28	,	,	PUNCT
hassl-4370	187	29	accounting	account	VERB
hassl-4370	187	30	information	information	NOUN
hassl-4370	187	31	transparency	transparency	NOUN
hassl-4370	187	32	,	,	PUNCT
hassl-4370	187	33	decision	decision	NOUN
hassl-4370	187	34	-	-	PUNCT
hassl-4370	187	35	making	make	VERB
hassl-4370	187	36	effectiveness	effectiveness	NOUN
hassl-4370	187	37	and	and	CCONJ
hassl-4370	187	38	organizational	organizational	ADJ
hassl-4370	187	39	goal	goal	NOUN
hassl-4370	187	40	achievement	achievement	NOUN
hassl-4370	187	41	to	to	PART
hassl-4370	187	42	test	test	VERB
hassl-4370	187	43	the	the	DET
hassl-4370	187	44	direct	direct	ADJ
hassl-4370	187	45	hypotheses	hypothesis	NOUN
hassl-4370	187	46	.	.	PUNCT
hassl-4370	188	1	multiple	multiple	ADJ
hassl-4370	188	2	regression	regression	NOUN
hassl-4370	188	3	analysis	analysis	NOUN
hassl-4370	188	4	was	be	AUX
hassl-4370	188	5	employed	employ	VERB
hassl-4370	188	6	to	to	PART
hassl-4370	188	7	evaluate	evaluate	VERB
hassl-4370	188	8	the	the	DET
hassl-4370	188	9	hypothesized	hypothesized	ADJ
hassl-4370	188	10	relationships	relationship	NOUN
hassl-4370	188	11	in	in	ADP
hassl-4370	188	12	accordance	accordance	NOUN
hassl-4370	188	13	with	with	ADP
hassl-4370	188	14	the	the	DET
hassl-4370	188	15	conceptual	conceptual	ADJ
hassl-4370	188	16	framework	framework	NOUN
hassl-4370	188	17	proposed	propose	VERB
hassl-4370	188	18	by	by	ADP
hassl-4370	188	19	hair	hair	NOUN
hassl-4370	188	20	jr	jr	PROPN
hassl-4370	188	21	et	et	PROPN
hassl-4370	188	22	al	al	PROPN
hassl-4370	188	23	.	.	PROPN
hassl-4370	189	1	(	(	PUNCT
hassl-4370	189	2	2014	2014	NUM
hassl-4370	189	3	)	)	PUNCT
hassl-4370	189	4	.	.	PUNCT
hassl-4370	190	1	the	the	DET
hassl-4370	190	2	results	result	NOUN
hassl-4370	190	3	of	of	ADP
hassl-4370	190	4	this	this	DET
hassl-4370	190	5	analysis	analysis	NOUN
hassl-4370	190	6	are	be	AUX
hassl-4370	190	7	presented	present	VERB
hassl-4370	190	8	in	in	ADP
hassl-4370	190	9	the	the	DET
hassl-4370	190	10	following	follow	VERB
hassl-4370	190	11	section	section	NOUN
hassl-4370	190	12	:	:	PUNCT
hassl-4370	190	13	4	4	X
hassl-4370	190	14	.	.	NOUN
hassl-4370	190	15	results	result	NOUN
hassl-4370	190	16	and	and	CCONJ
hassl-4370	190	17	discussion	discussion	VERB
hassl-4370	190	18	the	the	DET
hassl-4370	190	19	descriptive	descriptive	ADJ
hassl-4370	190	20	statistics	statistic	NOUN
hassl-4370	190	21	and	and	CCONJ
hassl-4370	190	22	correlation	correlation	NOUN
hassl-4370	190	23	matrix	matrix	NOUN
hassl-4370	190	24	for	for	ADP
hassl-4370	190	25	all	all	DET
hassl-4370	190	26	variables	variable	NOUN
hassl-4370	190	27	are	be	AUX
hassl-4370	190	28	shown	show	VERB
hassl-4370	190	29	in	in	ADP
hassl-4370	190	30	table	table	NOUN
hassl-4370	190	31	3	3	NUM
hassl-4370	190	32	.	.	PUNCT
hassl-4370	191	1	multicollinearity	multicollinearity	NOUN
hassl-4370	191	2	may	may	AUX
hassl-4370	191	3	arise	arise	VERB
hassl-4370	191	4	if	if	SCONJ
hassl-4370	191	5	the	the	DET
hassl-4370	191	6	inter	inter	NOUN
hassl-4370	191	7	-	-	NOUN
hassl-4370	191	8	correlation	correlation	NOUN
hassl-4370	191	9	between	between	ADP
hassl-4370	191	10	predictor	predictor	NOUN
hassl-4370	191	11	variables	variable	NOUN
hassl-4370	191	12	exceeds	exceed	VERB
hassl-4370	191	13	0.80	0.80	NUM
hassl-4370	191	14	indicating	indicate	VERB
hassl-4370	191	15	a	a	DET
hassl-4370	191	16	strong	strong	ADJ
hassl-4370	191	17	relationship	relationship	NOUN
hassl-4370	191	18	(	(	PUNCT
hassl-4370	191	19	hair	hair	NOUN
hassl-4370	191	20	jr	jr	PROPN
hassl-4370	191	21	et	et	PROPN
hassl-4370	191	22	al	al	PROPN
hassl-4370	191	23	.	.	PROPN
hassl-4370	191	24	,	,	PUNCT
hassl-4370	191	25	2014	2014	NUM
hassl-4370	191	26	)	)	PUNCT
hassl-4370	191	27	.	.	PUNCT
hassl-4370	192	1	the	the	DET
hassl-4370	192	2	correlations	correlation	NOUN
hassl-4370	192	3	ranged	range	VERB
hassl-4370	192	4	from	from	ADP
hassl-4370	192	5	0.425	0.425	NUM
hassl-4370	192	6	to	to	ADP
hassl-4370	192	7	0.816	0.816	NUM
hassl-4370	192	8	at	at	ADP
hassl-4370	192	9	the	the	DET
hassl-4370	192	10	p	p	X
hassl-4370	192	11	<	<	X
hassl-4370	192	12	0.05	0.05	NUM
hassl-4370	192	13	level	level	NOUN
hassl-4370	192	14	suggesting	suggest	VERB
hassl-4370	192	15	that	that	SCONJ
hassl-4370	192	16	the	the	DET
hassl-4370	192	17	potential	potential	ADJ
hassl-4370	192	18	relationships	relationship	NOUN
hassl-4370	192	19	among	among	ADP
hassl-4370	192	20	the	the	DET
hassl-4370	192	21	variables	variable	NOUN
hassl-4370	192	22	in	in	ADP
hassl-4370	192	23	the	the	DET
hassl-4370	192	24	conceptual	conceptual	ADJ
hassl-4370	192	25	model	model	NOUN
hassl-4370	192	26	could	could	AUX
hassl-4370	192	27	be	be	AUX
hassl-4370	192	28	tested	test	VERB
hassl-4370	192	29	.	.	PUNCT
hassl-4370	193	1	consequently	consequently	ADV
hassl-4370	193	2	,	,	PUNCT
hassl-4370	193	3	no	no	DET
hassl-4370	193	4	significant	significant	ADJ
hassl-4370	193	5	multicollinearity	multicollinearity	NOUN
hassl-4370	193	6	issues	issue	NOUN
hassl-4370	193	7	were	be	AUX
hassl-4370	193	8	identified	identify	VERB
hassl-4370	193	9	in	in	ADP
hassl-4370	193	10	this	this	DET
hassl-4370	193	11	research	research	NOUN
hassl-4370	193	12	.	.	PUNCT
hassl-4370	194	1	table	table	NOUN
hassl-4370	194	2	4	4	NUM
hassl-4370	194	3	presents	present	VERB
hassl-4370	194	4	the	the	DET
hassl-4370	194	5	results	result	NOUN
hassl-4370	194	6	of	of	ADP
hassl-4370	194	7	the	the	DET
hassl-4370	194	8	coefficients	coefficient	NOUN
hassl-4370	194	9	and	and	CCONJ
hassl-4370	194	10	hypotheses	hypothesis	NOUN
hassl-4370	194	11	testing	testing	NOUN
hassl-4370	194	12	of	of	ADP
hassl-4370	194	13	the	the	DET
hassl-4370	194	14	direct	direct	ADJ
hassl-4370	194	15	hypotheses	hypothesis	NOUN
hassl-4370	194	16	.	.	PUNCT
hassl-4370	195	1	figure	figure	NOUN
hassl-4370	195	2	2	2	NUM
hassl-4370	195	3	shows	show	VERB
hassl-4370	195	4	a	a	DET
hassl-4370	195	5	summary	summary	NOUN
hassl-4370	195	6	of	of	ADP
hassl-4370	195	7	the	the	DET
hassl-4370	195	8	relationships	relationship	NOUN
hassl-4370	195	9	between	between	ADP
hassl-4370	195	10	accounting	accounting	NOUN
hassl-4370	195	11	governance	governance	NOUN
hassl-4370	195	12	practices	practice	NOUN
hassl-4370	195	13	and	and	CCONJ
hassl-4370	195	14	organizational	organizational	ADJ
hassl-4370	195	15	goal	goal	NOUN
hassl-4370	195	16	achievement	achievement	NOUN
hassl-4370	195	17	.	.	PUNCT
hassl-4370	196	1	interestingly	interestingly	ADV
hassl-4370	196	2	,	,	PUNCT
hassl-4370	196	3	accounting	accounting	NOUN
hassl-4370	196	4	governance	governance	NOUN
hassl-4370	196	5	practices	practice	NOUN
hassl-4370	196	6	have	have	VERB
hassl-4370	196	7	an	an	DET
hassl-4370	196	8	important	important	ADJ
hassl-4370	196	9	positive	positive	ADJ
hassl-4370	196	10	effect	effect	NOUN
hassl-4370	196	11	on	on	ADP
hassl-4370	196	12	financial	financial	ADJ
hassl-4370	196	13	reporting	reporting	NOUN
hassl-4370	196	14	quality	quality	NOUN
hassl-4370	196	15	(	(	PUNCT
hassl-4370	196	16	b	b	NOUN
hassl-4370	196	17	=	=	SYM
hassl-4370	196	18	0.277	0.277	NUM
hassl-4370	196	19	,	,	PUNCT
hassl-4370	196	20	p	p	X
hassl-4370	196	21	<	<	X
hassl-4370	196	22	0.01	0.01	NUM
hassl-4370	196	23	)	)	PUNCT
hassl-4370	196	24	.	.	PUNCT
hassl-4370	197	1	the	the	DET
hassl-4370	197	2	firm	firm	NOUN
hassl-4370	197	3	's	's	PART
hassl-4370	197	4	accounting	accounting	NOUN
hassl-4370	197	5	processes	process	NOUN
hassl-4370	197	6	enhance	enhance	VERB
hassl-4370	197	7	the	the	DET
hassl-4370	197	8	accuracy	accuracy	NOUN
hassl-4370	197	9	of	of	ADP
hassl-4370	197	10	financial	financial	ADJ
hassl-4370	197	11	reports	report	NOUN
hassl-4370	197	12	,	,	PUNCT
hassl-4370	197	13	requiring	require	VERB
hassl-4370	197	14	expertise	expertise	NOUN
hassl-4370	197	15	and	and	CCONJ
hassl-4370	197	16	the	the	DET
hassl-4370	197	17	maintenance	maintenance	NOUN
hassl-4370	197	18	of	of	ADP
hassl-4370	197	19	current	current	ADJ
hassl-4370	197	20	documentation	documentation	NOUN
hassl-4370	197	21	.	.	PUNCT
hassl-4370	198	1	this	this	DET
hassl-4370	198	2	information	information	NOUN
hassl-4370	198	3	aids	aid	VERB
hassl-4370	198	4	in	in	ADP
hassl-4370	198	5	decision	decision	NOUN
hassl-4370	198	6	-	-	PUNCT
hassl-4370	198	7	making	making	NOUN
hassl-4370	198	8	,	,	PUNCT
hassl-4370	198	9	forecasting	forecasting	NOUN
hassl-4370	198	10	,	,	PUNCT
hassl-4370	198	11	and	and	CCONJ
hassl-4370	198	12	the	the	DET
hassl-4370	198	13	creation	creation	NOUN
hassl-4370	198	14	of	of	ADP
hassl-4370	198	15	operational	operational	ADJ
hassl-4370	198	16	strategies	strategy	NOUN
hassl-4370	198	17	.	.	PUNCT
hassl-4370	199	1	effective	effective	ADJ
hassl-4370	199	2	governance	governance	NOUN
hassl-4370	199	3	practices	practice	NOUN
hassl-4370	199	4	and	and	CCONJ
hassl-4370	199	5	quality	quality	NOUN
hassl-4370	199	6	reporting	reporting	NOUN
hassl-4370	199	7	reduce	reduce	VERB
hassl-4370	199	8	errors	error	NOUN
hassl-4370	199	9	and	and	CCONJ
hassl-4370	199	10	produce	produce	VERB
hassl-4370	199	11	trustworthy	trustworthy	ADJ
hassl-4370	199	12	financial	financial	ADJ
hassl-4370	199	13	statements	statement	NOUN
hassl-4370	199	14	(	(	PUNCT
hassl-4370	199	15	sopa	sopa	NOUN
hassl-4370	199	16	&	&	CCONJ
hassl-4370	199	17	kalasindhu	kalasindhu	PROPN
hassl-4370	199	18	,	,	PUNCT
hassl-4370	199	19	2021	2021	NUM
hassl-4370	199	20	)	)	PUNCT
hassl-4370	199	21	.	.	PUNCT
hassl-4370	200	1	it	it	PRON
hassl-4370	200	2	enhances	enhance	VERB
hassl-4370	200	3	understanding	understanding	NOUN
hassl-4370	200	4	of	of	ADP
hassl-4370	200	5	a	a	DET
hassl-4370	200	6	firm	firm	NOUN
hassl-4370	200	7	's	's	PART
hassl-4370	200	8	products	product	NOUN
hassl-4370	200	9	,	,	PUNCT
hassl-4370	200	10	services	service	NOUN
hassl-4370	200	11	,	,	PUNCT
hassl-4370	200	12	customers	customer	NOUN
hassl-4370	200	13	,	,	PUNCT
hassl-4370	200	14	and	and	CCONJ
hassl-4370	200	15	competitors	competitor	NOUN
hassl-4370	200	16	,	,	PUNCT
hassl-4370	200	17	enabling	enable	VERB
hassl-4370	200	18	strategic	strategic	ADJ
hassl-4370	200	19	investments	investment	NOUN
hassl-4370	200	20	and	and	CCONJ
hassl-4370	200	21	sustainable	sustainable	ADJ
hassl-4370	200	22	competitive	competitive	ADJ
hassl-4370	200	23	advantage	advantage	NOUN
hassl-4370	200	24	,	,	PUNCT
hassl-4370	200	25	thus	thus	ADV
hassl-4370	200	26	positively	positively	ADV
hassl-4370	200	27	affecting	affect	VERB
hassl-4370	200	28	value	value	NOUN
hassl-4370	200	29	creation	creation	NOUN
hassl-4370	200	30	and	and	CCONJ
hassl-4370	200	31	firm	firm	ADJ
hassl-4370	200	32	success	success	NOUN
hassl-4370	200	33	consistent	consistent	ADJ
hassl-4370	200	34	with	with	ADP
hassl-4370	200	35	accounting	accounting	NOUN
hassl-4370	200	36	information	information	NOUN
hassl-4370	200	37	quality	quality	NOUN
hassl-4370	200	38	(	(	PUNCT
hassl-4370	200	39	phomlaphatrachakom	phomlaphatrachakom	PROPN
hassl-4370	200	40	,	,	PUNCT
hassl-4370	200	41	2020	2020	NUM
hassl-4370	200	42	)	)	PUNCT
hassl-4370	200	43	.	.	PUNCT
hassl-4370	201	1	therefore	therefore	ADV
hassl-4370	201	2	,	,	PUNCT
hassl-4370	201	3	hypothesis	hypothesis	NOUN
hassl-4370	201	4	1a	1a	PROPN
hassl-4370	201	5	is	be	AUX
hassl-4370	201	6	supported	support	VERB
hassl-4370	201	7	.	.	PUNCT
hassl-4370	202	1	in	in	ADP
hassl-4370	202	2	contrast	contrast	NOUN
hassl-4370	202	3	,	,	PUNCT
hassl-4370	202	4	accounting	accounting	NOUN
hassl-4370	202	5	governance	governance	NOUN
hassl-4370	202	6	practices	practice	NOUN
hassl-4370	202	7	have	have	VERB
hassl-4370	202	8	an	an	DET
hassl-4370	202	9	important	important	ADJ
hassl-4370	202	10	positive	positive	ADJ
hassl-4370	202	11	effect	effect	NOUN
hassl-4370	202	12	on	on	ADP
hassl-4370	202	13	operational	operational	ADJ
hassl-4370	202	14	risk	risk	NOUN
hassl-4370	202	15	assurance	assurance	NOUN
hassl-4370	202	16	(	(	PUNCT
hassl-4370	202	17	b	b	NOUN
hassl-4370	202	18	=	=	SYM
hassl-4370	202	19	0.139	0.139	NUM
hassl-4370	202	20	and	and	CCONJ
hassl-4370	202	21	p	p	X
hassl-4370	202	22	<	<	X
hassl-4370	202	23	0.01	0.01	NUM
hassl-4370	202	24	)	)	PUNCT
hassl-4370	202	25	.	.	PUNCT
hassl-4370	203	1	listed	list	VERB
hassl-4370	203	2	firms	firm	NOUN
hassl-4370	203	3	must	must	AUX
hassl-4370	203	4	adhere	adhere	VERB
hassl-4370	203	5	to	to	ADP
hassl-4370	203	6	corporate	corporate	ADJ
hassl-4370	203	7	governance	governance	NOUN
hassl-4370	203	8	practices	practice	NOUN
hassl-4370	203	9	and	and	CCONJ
hassl-4370	203	10	accounting	accounting	NOUN
hassl-4370	203	11	regulations	regulation	NOUN
hassl-4370	203	12	to	to	PART
hassl-4370	203	13	ensure	ensure	VERB
hassl-4370	203	14	transparency	transparency	NOUN
hassl-4370	203	15	,	,	PUNCT
hassl-4370	203	16	regular	regular	ADJ
hassl-4370	203	17	reporting	reporting	NOUN
hassl-4370	203	18	,	,	PUNCT
hassl-4370	203	19	open	open	ADJ
hassl-4370	203	20	market	market	NOUN
hassl-4370	203	21	discourse	discourse	NOUN
hassl-4370	203	22	,	,	PUNCT
hassl-4370	203	23	responsible	responsible	ADJ
hassl-4370	203	24	management	management	NOUN
hassl-4370	203	25	,	,	PUNCT
hassl-4370	203	26	cost	cost	NOUN
hassl-4370	203	27	-	-	PUNCT
hassl-4370	203	28	effective	effective	ADJ
hassl-4370	203	29	information	information	NOUN
hassl-4370	203	30	systems	system	NOUN
hassl-4370	203	31	,	,	PUNCT
hassl-4370	203	32	and	and	CCONJ
hassl-4370	203	33	equal	equal	ADJ
hassl-4370	203	34	treatment	treatment	NOUN
hassl-4370	203	35	of	of	ADP
hassl-4370	203	36	shareholders	shareholder	NOUN
hassl-4370	203	37	and	and	CCONJ
hassl-4370	203	38	investors	investor	NOUN
hassl-4370	203	39	.	.	PUNCT
hassl-4370	204	1	accurate	accurate	ADJ
hassl-4370	204	2	accounting	accounting	NOUN
hassl-4370	204	3	minimizes	minimize	VERB
hassl-4370	204	4	operational	operational	ADJ
hassl-4370	204	5	risks	risk	NOUN
hassl-4370	204	6	and	and	CCONJ
hassl-4370	204	7	provides	provide	VERB
hassl-4370	204	8	certified	certified	ADJ
hassl-4370	204	9	confirmation	confirmation	NOUN
hassl-4370	204	10	of	of	ADP
hassl-4370	204	11	negative	negative	ADJ
hassl-4370	204	12	effects	effect	NOUN
hassl-4370	204	13	leading	lead	VERB
hassl-4370	204	14	to	to	ADP
hassl-4370	204	15	damage	damage	NOUN
hassl-4370	204	16	reduction	reduction	NOUN
hassl-4370	204	17	and	and	CCONJ
hassl-4370	204	18	improved	improve	VERB
hassl-4370	204	19	risk	risk	NOUN
hassl-4370	204	20	management	management	NOUN
hassl-4370	204	21	(	(	PUNCT
hassl-4370	204	22	iordache	iordache	NOUN
hassl-4370	204	23	,	,	PUNCT
hassl-4370	204	24	2020	2020	NUM
hassl-4370	204	25	)	)	PUNCT
hassl-4370	204	26	.	.	PUNCT
hassl-4370	204	27	 	 	SPACE
hassl-4370	205	1	therefore	therefore	ADV
hassl-4370	205	2	,	,	PUNCT
hassl-4370	205	3	hypothesis	hypothesis	NOUN
hassl-4370	205	4	1b	1b	NUM
hassl-4370	205	5	is	be	AUX
hassl-4370	205	6	supported	support	VERB
hassl-4370	205	7	.	.	PUNCT
hassl-4370	206	1	in	in	ADP
hassl-4370	206	2	addition	addition	NOUN
hassl-4370	206	3	,	,	PUNCT
hassl-4370	206	4	accounting	accounting	NOUN
hassl-4370	206	5	governance	governance	NOUN
hassl-4370	206	6	practices	practice	NOUN
hassl-4370	206	7	have	have	VERB
hassl-4370	206	8	an	an	DET
hassl-4370	206	9	important	important	ADJ
hassl-4370	206	10	positive	positive	ADJ
hassl-4370	206	11	effect	effect	NOUN
hassl-4370	206	12	on	on	ADP
hassl-4370	206	13	business	business	NOUN
hassl-4370	206	14	fraud	fraud	NOUN
hassl-4370	206	15	protection	protection	NOUN
hassl-4370	206	16	(	(	PUNCT
hassl-4370	206	17	b	b	NOUN
hassl-4370	206	18	=	=	SYM
hassl-4370	206	19	0.194	0.194	NUM
hassl-4370	206	20	and	and	CCONJ
hassl-4370	206	21	p	p	X
hassl-4370	206	22	<	<	X
hassl-4370	206	23	0.01	0.01	NUM
hassl-4370	206	24	)	)	PUNCT
hassl-4370	206	25	.	.	PUNCT
hassl-4370	207	1	accounting	accounting	NOUN
hassl-4370	207	2	compliance	compliance	NOUN
hassl-4370	207	3	is	be	AUX
hassl-4370	207	4	a	a	DET
hassl-4370	207	5	process	process	NOUN
hassl-4370	207	6	aimed	aim	VERB
hassl-4370	207	7	at	at	ADP
hassl-4370	207	8	preventing	prevent	VERB
hassl-4370	207	9	and	and	CCONJ
hassl-4370	207	10	minimizing	minimize	VERB
hassl-4370	207	11	the	the	DET
hassl-4370	207	12	impact	impact	NOUN
hassl-4370	207	13	of	of	ADP
hassl-4370	207	14	fraud	fraud	NOUN
hassl-4370	207	15	on	on	ADP
hassl-4370	207	16	a	a	DET
hassl-4370	207	17	firm	firm	NOUN
hassl-4370	207	18	involving	involve	VERB
hassl-4370	207	19	the	the	DET
hassl-4370	207	20	development	development	NOUN
hassl-4370	207	21	of	of	ADP
hassl-4370	207	22	accounting	accounting	NOUN
hassl-4370	207	23	control	control	NOUN
hassl-4370	207	24	strategies	strategy	NOUN
hassl-4370	207	25	to	to	PART
hassl-4370	207	26	implement	implement	VERB
hassl-4370	207	27	anti	anti	ADJ
hassl-4370	207	28	-	-	ADJ
hassl-4370	207	29	fraud	fraud	ADJ
hassl-4370	207	30	measures	measure	NOUN
hassl-4370	207	31	.	.	PUNCT
hassl-4370	208	1	ethical	ethical	ADJ
hassl-4370	208	2	practices	practice	NOUN
hassl-4370	208	3	and	and	CCONJ
hassl-4370	208	4	strict	strict	ADJ
hassl-4370	208	5	adherence	adherence	NOUN
hassl-4370	208	6	to	to	ADP
hassl-4370	208	7	accounting	accounting	NOUN
hassl-4370	208	8	standards	standard	NOUN
hassl-4370	208	9	are	be	AUX
hassl-4370	208	10	crucial	crucial	ADJ
hassl-4370	208	11	in	in	ADP
hassl-4370	208	12	minimizing	minimize	VERB
hassl-4370	208	13	risk	risk	NOUN
hassl-4370	208	14	and	and	CCONJ
hassl-4370	208	15	ensuring	ensure	VERB
hassl-4370	208	16	a	a	DET
hassl-4370	208	17	smooth	smooth	ADJ
hassl-4370	208	18	accounting	accounting	NOUN
hassl-4370	208	19	process	process	NOUN
hassl-4370	208	20	(	(	PUNCT
hassl-4370	208	21	kabuye	kabuye	PROPN
hassl-4370	208	22	,	,	PUNCT
hassl-4370	208	23	nkundabanyanga	nkundabanyanga	ADJ
hassl-4370	208	24	,	,	PUNCT
hassl-4370	208	25	opiso	opiso	NOUN
hassl-4370	208	26	,	,	PUNCT
hassl-4370	208	27	&	&	CCONJ
hassl-4370	208	28	nakabuye	nakabuye	PROPN
hassl-4370	208	29	,	,	PUNCT
hassl-4370	208	30	2017	2017	NUM
hassl-4370	208	31	)	)	PUNCT
hassl-4370	208	32	.	.	PUNCT
hassl-4370	208	33	  	  	SPACE
hassl-4370	209	1	therefore	therefore	ADV
hassl-4370	209	2	,	,	PUNCT
hassl-4370	209	3	hypothesis	hypothesis	NOUN
hassl-4370	209	4	1c	1c	NOUN
hassl-4370	209	5	is	be	AUX
hassl-4370	209	6	supported	support	VERB
hassl-4370	209	7	.	.	PUNCT
hassl-4370	210	1	accounting	accounting	NOUN
hassl-4370	210	2	governance	governance	NOUN
hassl-4370	210	3	practices	practice	NOUN
hassl-4370	210	4	have	have	VERB
hassl-4370	210	5	an	an	DET
hassl-4370	210	6	important	important	ADJ
hassl-4370	210	7	positive	positive	ADJ
hassl-4370	210	8	effect	effect	NOUN
hassl-4370	210	9	on	on	ADP
hassl-4370	210	10	accounting	account	VERB
hassl-4370	210	11	information	information	NOUN
hassl-4370	210	12	transparency	transparency	NOUN
hassl-4370	210	13	(	(	PUNCT
hassl-4370	210	14	b	b	NOUN
hassl-4370	210	15	=	=	SYM
hassl-4370	210	16	0.205	0.205	NUM
hassl-4370	210	17	and	and	CCONJ
hassl-4370	210	18	p	p	X
hassl-4370	210	19	<	<	X
hassl-4370	210	20	0.01	0.01	NUM
hassl-4370	210	21	)	)	PUNCT
hassl-4370	210	22	.	.	PUNCT
hassl-4370	211	1	furthermore	furthermore	ADV
hassl-4370	211	2	,	,	PUNCT
hassl-4370	211	3	accounting	accounting	NOUN
hassl-4370	211	4	control	control	NOUN
hassl-4370	211	5	reduces	reduce	VERB
hassl-4370	211	6	negative	negative	ADJ
hassl-4370	211	7	results	result	NOUN
hassl-4370	211	8	,	,	PUNCT
hassl-4370	211	9	protects	protect	VERB
hassl-4370	211	10	shareholders	shareholder	NOUN
hassl-4370	211	11	'	'	PART
hassl-4370	211	12	cash	cash	NOUN
hassl-4370	211	13	,	,	PUNCT
hassl-4370	211	14	and	and	CCONJ
hassl-4370	211	15	protects	protect	VERB
hassl-4370	211	16	reputation	reputation	NOUN
hassl-4370	211	17	against	against	ADP
hassl-4370	211	18	scams	scam	NOUN
hassl-4370	211	19	.	.	PUNCT
hassl-4370	212	1	firm	firm	ADJ
hassl-4370	212	2	audits	audit	NOUN
hassl-4370	212	3	and	and	CCONJ
hassl-4370	212	4	thorough	thorough	ADJ
hassl-4370	212	5	reviews	review	NOUN
hassl-4370	212	6	ensure	ensure	VERB
hassl-4370	212	7	legal	legal	ADJ
hassl-4370	212	8	accounting	accounting	NOUN
hassl-4370	212	9	standards	standard	NOUN
hassl-4370	212	10	are	be	AUX
hassl-4370	212	11	followed	follow	VERB
hassl-4370	212	12	reducing	reduce	VERB
hassl-4370	212	13	risk	risk	NOUN
hassl-4370	212	14	and	and	CCONJ
hassl-4370	212	15	enhancing	enhance	VERB
hassl-4370	212	16	overall	overall	ADJ
hassl-4370	212	17	operations	operation	NOUN
hassl-4370	212	18	(	(	PUNCT
hassl-4370	212	19	zhao	zhao	PROPN
hassl-4370	212	20	,	,	PUNCT
hassl-4370	212	21	yang	yang	PROPN
hassl-4370	212	22	,	,	PUNCT
hassl-4370	212	23	li	li	PROPN
hassl-4370	212	24	,	,	PUNCT
hassl-4370	212	25	&	&	CCONJ
hassl-4370	212	26	song	song	NOUN
hassl-4370	212	27	,	,	PUNCT
hassl-4370	212	28	2021	2021	NUM
hassl-4370	212	29	)	)	PUNCT
hassl-4370	212	30	.	.	PUNCT
hassl-4370	213	1	therefore	therefore	ADV
hassl-4370	213	2	,	,	PUNCT
hassl-4370	213	3	hypothesis	hypothesis	NOUN
hassl-4370	213	4	1d	1d	NOUN
hassl-4370	213	5	is	be	AUX
hassl-4370	213	6	supported	support	VERB
hassl-4370	213	7	.	.	PUNCT
hassl-4370	214	1	accounting	accounting	NOUN
hassl-4370	214	2	governance	governance	NOUN
hassl-4370	214	3	practices	practice	NOUN
hassl-4370	214	4	have	have	VERB
hassl-4370	214	5	an	an	DET
hassl-4370	214	6	important	important	ADJ
hassl-4370	214	7	positive	positive	ADJ
hassl-4370	214	8	effect	effect	NOUN
hassl-4370	214	9	on	on	ADP
hassl-4370	214	10	decision	decision	NOUN
hassl-4370	214	11	-	-	PUNCT
hassl-4370	214	12	making	make	VERB
hassl-4370	214	13	effectiveness	effectiveness	NOUN
hassl-4370	214	14	(	(	PUNCT
hassl-4370	214	15	b	b	NOUN
hassl-4370	214	16	=	=	SYM
hassl-4370	214	17	0.208	0.208	NUM
hassl-4370	214	18	and	and	CCONJ
hassl-4370	214	19	p	p	X
hassl-4370	214	20	<	<	X
hassl-4370	214	21	0.01	0.01	NUM
hassl-4370	214	22	)	)	PUNCT
hassl-4370	214	23	.	.	PUNCT
hassl-4370	215	1	previous	previous	ADJ
hassl-4370	215	2	research	research	NOUN
hassl-4370	215	3	found	find	VERB
hassl-4370	215	4	that	that	SCONJ
hassl-4370	215	5	an	an	DET
hassl-4370	215	6	emphasis	emphasis	NOUN
hassl-4370	215	7	on	on	ADP
hassl-4370	215	8	compliance	compliance	NOUN
hassl-4370	215	9	should	should	AUX
hassl-4370	215	10	be	be	AUX
hassl-4370	215	11	integrated	integrate	VERB
hassl-4370	215	12	with	with	ADP
hassl-4370	215	13	the	the	DET
hassl-4370	215	14	national	national	ADJ
hassl-4370	215	15	financial	financial	ADJ
hassl-4370	215	16	regulatory	regulatory	ADJ
hassl-4370	215	17	oversight	oversight	NOUN
hassl-4370	215	18	agency	agency	NOUN
hassl-4370	215	19	because	because	SCONJ
hassl-4370	215	20	it	it	PRON
hassl-4370	215	21	affects	affect	VERB
hassl-4370	215	22	the	the	DET
hassl-4370	215	23	quality	quality	NOUN
hassl-4370	215	24	of	of	ADP
hassl-4370	215	25	financial	financial	ADJ
hassl-4370	215	26	reporting	reporting	NOUN
hassl-4370	215	27	,	,	PUNCT
hassl-4370	215	28	which	which	PRON
hassl-4370	215	29	affects	affect	VERB
hassl-4370	215	30	managerial	managerial	ADJ
hassl-4370	215	31	decision	decision	NOUN
hassl-4370	215	32	-	-	PUNCT
hassl-4370	215	33	making	making	NOUN
hassl-4370	215	34	.	.	PUNCT
hassl-4370	216	1	furthermore	furthermore	ADV
hassl-4370	216	2	,	,	PUNCT
hassl-4370	216	3	it	it	PRON
hassl-4370	216	4	is	be	AUX
hassl-4370	216	5	associated	associate	VERB
hassl-4370	216	6	with	with	ADP
hassl-4370	216	7	shortand	shortand	NOUN
hassl-4370	216	8	longterm	longterm	PROPN
hassl-4370	216	9	operational	operational	ADJ
hassl-4370	216	10	performance	performance	NOUN
hassl-4370	216	11	(	(	PUNCT
hassl-4370	216	12	filip	filip	NOUN
hassl-4370	216	13	,	,	PUNCT
hassl-4370	216	14	labelle	labelle	PROPN
hassl-4370	216	15	,	,	PUNCT
hassl-4370	216	16	&	&	CCONJ
hassl-4370	216	17	rousseau	rousseau	PROPN
hassl-4370	216	18	,	,	PUNCT
hassl-4370	216	19	2015	2015	NUM
hassl-4370	216	20	)	)	PUNCT
hassl-4370	216	21	.	.	PUNCT
hassl-4370	216	22	  	  	SPACE
hassl-4370	217	1	therefore	therefore	ADV
hassl-4370	217	2	,	,	PUNCT
hassl-4370	217	3	hypothesis	hypothesis	NOUN
hassl-4370	217	4	1e	1e	NOUN
hassl-4370	217	5	is	be	AUX
hassl-4370	217	6	supported	support	VERB
hassl-4370	217	7	.	.	PUNCT
hassl-4370	218	1	accounting	accounting	NOUN
hassl-4370	218	2	governance	governance	NOUN
hassl-4370	218	3	practices	practice	NOUN
hassl-4370	218	4	have	have	VERB
hassl-4370	218	5	an	an	DET
hassl-4370	218	6	important	important	ADJ
hassl-4370	218	7	positive	positive	ADJ
hassl-4370	218	8	effect	effect	NOUN
hassl-4370	218	9	on	on	ADP
hassl-4370	218	10	organizational	organizational	ADJ
hassl-4370	218	11	goal	goal	NOUN
hassl-4370	218	12	achievement	achievement	NOUN
hassl-4370	218	13	(	(	PUNCT
hassl-4370	218	14	b	b	X
hassl-4370	218	15	=	=	SYM
hassl-4370	218	16	0.029	0.029	NUM
hassl-4370	218	17	and	and	CCONJ
hassl-4370	218	18	p	p	X
hassl-4370	218	19	<	<	X
hassl-4370	218	20	0.01	0.01	NUM
hassl-4370	218	21	)	)	PUNCT
hassl-4370	218	22	.	.	PUNCT
hassl-4370	219	1	managers	manager	NOUN
hassl-4370	219	2	analyze	analyze	VERB
hassl-4370	219	3	information	information	NOUN
hassl-4370	219	4	and	and	CCONJ
hassl-4370	219	5	firm	firm	ADJ
hassl-4370	219	6	characteristics	characteristic	NOUN
hassl-4370	219	7	to	to	PART
hassl-4370	219	8	ensure	ensure	VERB
hassl-4370	219	9	policies	policy	NOUN
hassl-4370	219	10	and	and	CCONJ
hassl-4370	219	11	accounting	accounting	NOUN
hassl-4370	219	12	plans	plan	NOUN
hassl-4370	219	13	align	align	VERB
hassl-4370	219	14	with	with	ADP
hassl-4370	219	15	humanities	humanity	NOUN
hassl-4370	219	16	and	and	CCONJ
hassl-4370	219	17	social	social	ADJ
hassl-4370	219	18	sciences	science	NOUN
hassl-4370	219	19	letters	letter	NOUN
hassl-4370	219	20	,	,	PUNCT
hassl-4370	219	21	2025	2025	NUM
hassl-4370	219	22	,	,	PUNCT
hassl-4370	219	23	13(3	13(3	NUM
hassl-4370	219	24	):	):	PUNCT
hassl-4370	219	25	983	983	NUM
hassl-4370	219	26	-	-	SYM
hassl-4370	219	27	997	997	NUM
hassl-4370	219	28	991	991	NUM
hassl-4370	219	29	©	©	PROPN
hassl-4370	219	30	2025	2025	NUM
hassl-4370	219	31	conscientia	conscientia	PROPN
hassl-4370	219	32	beam	beam	PROPN
hassl-4370	219	33	.	.	PUNCT
hassl-4370	220	1	all	all	DET
hassl-4370	220	2	rights	right	NOUN
hassl-4370	220	3	reserved	reserve	VERB
hassl-4370	220	4	.	.	PUNCT
hassl-4370	221	1	regulations	regulation	NOUN
hassl-4370	221	2	,	,	PUNCT
hassl-4370	221	3	promoting	promote	VERB
hassl-4370	221	4	systematic	systematic	ADJ
hassl-4370	221	5	decision	decision	NOUN
hassl-4370	221	6	-	-	PUNCT
hassl-4370	221	7	making	making	NOUN
hassl-4370	221	8	for	for	ADP
hassl-4370	221	9	effective	effective	ADJ
hassl-4370	221	10	corporate	corporate	ADJ
hassl-4370	221	11	goal	goal	NOUN
hassl-4370	221	12	achievement	achievement	NOUN
hassl-4370	221	13	(	(	PUNCT
hassl-4370	221	14	phornlaphatrachakorn	phornlaphatrachakorn	PROPN
hassl-4370	221	15	&	&	CCONJ
hassl-4370	221	16	jannopat	jannopat	PROPN
hassl-4370	221	17	,	,	PUNCT
hassl-4370	221	18	2021	2021	NUM
hassl-4370	221	19	)	)	PUNCT
hassl-4370	221	20	.	.	PUNCT
hassl-4370	221	21	 	 	SPACE
hassl-4370	222	1	therefore	therefore	ADV
hassl-4370	222	2	,	,	PUNCT
hassl-4370	222	3	hypothesis	hypothesis	NOUN
hassl-4370	222	4	1f	1f	NOUN
hassl-4370	222	5	is	be	AUX
hassl-4370	222	6	supported	support	VERB
hassl-4370	222	7	.	.	PUNCT
hassl-4370	223	1	the	the	DET
hassl-4370	223	2	analysis	analysis	NOUN
hassl-4370	223	3	indicates	indicate	VERB
hassl-4370	223	4	that	that	SCONJ
hassl-4370	223	5	financial	financial	ADJ
hassl-4370	223	6	reporting	reporting	NOUN
hassl-4370	223	7	quality	quality	NOUN
hassl-4370	223	8	exerts	exert	VERB
hassl-4370	223	9	a	a	DET
hassl-4370	223	10	significant	significant	ADJ
hassl-4370	223	11	positive	positive	ADJ
hassl-4370	223	12	influence	influence	NOUN
hassl-4370	223	13	on	on	ADP
hassl-4370	223	14	operational	operational	ADJ
hassl-4370	223	15	risk	risk	NOUN
hassl-4370	223	16	assurance	assurance	NOUN
hassl-4370	223	17	(	(	PUNCT
hassl-4370	223	18	b	b	NOUN
hassl-4370	223	19	=	=	SYM
hassl-4370	223	20	0.334	0.334	NUM
hassl-4370	223	21	and	and	CCONJ
hassl-4370	223	22	p	p	X
hassl-4370	223	23	<	<	X
hassl-4370	223	24	0.01	0.01	NUM
hassl-4370	223	25	)	)	PUNCT
hassl-4370	223	26	.	.	PUNCT
hassl-4370	224	1	high	high	ADJ
hassl-4370	224	2	-	-	PUNCT
hassl-4370	224	3	quality	quality	NOUN
hassl-4370	224	4	financial	financial	ADJ
hassl-4370	224	5	reports	report	NOUN
hassl-4370	224	6	enhance	enhance	VERB
hassl-4370	224	7	leaders	leader	NOUN
hassl-4370	224	8	'	'	PART
hassl-4370	224	9	ability	ability	NOUN
hassl-4370	224	10	to	to	PART
hassl-4370	224	11	allocate	allocate	VERB
hassl-4370	224	12	resources	resource	NOUN
hassl-4370	224	13	effectively	effectively	ADV
hassl-4370	224	14	,	,	PUNCT
hassl-4370	224	15	uphold	uphold	VERB
hassl-4370	224	16	operational	operational	ADJ
hassl-4370	224	17	standards	standard	NOUN
hassl-4370	224	18	,	,	PUNCT
hassl-4370	224	19	and	and	CCONJ
hassl-4370	224	20	improve	improve	VERB
hassl-4370	224	21	overall	overall	ADJ
hassl-4370	224	22	efficiency	efficiency	NOUN
hassl-4370	224	23	by	by	ADP
hassl-4370	224	24	eliminating	eliminate	VERB
hassl-4370	224	25	obstacles	obstacle	NOUN
hassl-4370	224	26	and	and	CCONJ
hassl-4370	224	27	ensuring	ensure	VERB
hassl-4370	224	28	transparency	transparency	NOUN
hassl-4370	224	29	through	through	ADP
hassl-4370	224	30	accurate	accurate	ADJ
hassl-4370	224	31	and	and	CCONJ
hassl-4370	224	32	reliable	reliable	ADJ
hassl-4370	224	33	accounting	accounting	NOUN
hassl-4370	224	34	data	datum	NOUN
hassl-4370	224	35	(	(	PUNCT
hassl-4370	224	36	houcine	houcine	NOUN
hassl-4370	224	37	,	,	PUNCT
hassl-4370	224	38	2017	2017	NUM
hassl-4370	224	39	)	)	PUNCT
hassl-4370	224	40	.	.	PUNCT
hassl-4370	225	1	consequently	consequently	ADV
hassl-4370	225	2	,	,	PUNCT
hassl-4370	225	3	hypothesis	hypothesis	NOUN
hassl-4370	225	4	2a	2a	NUM
hassl-4370	225	5	is	be	AUX
hassl-4370	225	6	supported	support	VERB
hassl-4370	225	7	.	.	PUNCT
hassl-4370	226	1	furthermore	furthermore	ADV
hassl-4370	226	2	,	,	PUNCT
hassl-4370	226	3	financial	financial	ADJ
hassl-4370	226	4	reporting	reporting	NOUN
hassl-4370	226	5	quality	quality	NOUN
hassl-4370	226	6	demonstrates	demonstrate	VERB
hassl-4370	226	7	a	a	DET
hassl-4370	226	8	significant	significant	ADJ
hassl-4370	226	9	positive	positive	ADJ
hassl-4370	226	10	effect	effect	NOUN
hassl-4370	226	11	on	on	ADP
hassl-4370	226	12	business	business	NOUN
hassl-4370	226	13	fraud	fraud	NOUN
hassl-4370	226	14	protection	protection	NOUN
hassl-4370	226	15	(	(	PUNCT
hassl-4370	226	16	b	b	NOUN
hassl-4370	226	17	=	=	SYM
hassl-4370	226	18	0.421	0.421	NUM
hassl-4370	226	19	,	,	PUNCT
hassl-4370	226	20	p	p	X
hassl-4370	226	21	<	<	X
hassl-4370	226	22	0.01	0.01	NUM
hassl-4370	226	23	)	)	PUNCT
hassl-4370	226	24	.	.	PUNCT
hassl-4370	227	1	empirical	empirical	ADJ
hassl-4370	227	2	evidence	evidence	NOUN
hassl-4370	227	3	suggests	suggest	VERB
hassl-4370	227	4	that	that	SCONJ
hassl-4370	227	5	superior	superior	ADJ
hassl-4370	227	6	financial	financial	ADJ
hassl-4370	227	7	report	report	NOUN
hassl-4370	227	8	quality	quality	NOUN
hassl-4370	227	9	plays	play	VERB
hassl-4370	227	10	a	a	DET
hassl-4370	227	11	crucial	crucial	ADJ
hassl-4370	227	12	role	role	NOUN
hassl-4370	227	13	in	in	ADP
hassl-4370	227	14	preventing	prevent	VERB
hassl-4370	227	15	corporate	corporate	ADJ
hassl-4370	227	16	fraud	fraud	NOUN
hassl-4370	227	17	by	by	ADP
hassl-4370	227	18	facilitating	facilitate	VERB
hassl-4370	227	19	effective	effective	ADJ
hassl-4370	227	20	planning	planning	NOUN
hassl-4370	227	21	and	and	CCONJ
hassl-4370	227	22	auditing	auditing	NOUN
hassl-4370	227	23	processes	process	NOUN
hassl-4370	227	24	,	,	PUNCT
hassl-4370	227	25	mitigating	mitigate	VERB
hassl-4370	227	26	potential	potential	ADJ
hassl-4370	227	27	damages	damage	NOUN
hassl-4370	227	28	,	,	PUNCT
hassl-4370	227	29	and	and	CCONJ
hassl-4370	227	30	promoting	promote	VERB
hassl-4370	227	31	competent	competent	ADJ
hassl-4370	227	32	management	management	NOUN
hassl-4370	227	33	alongside	alongside	ADP
hassl-4370	227	34	a	a	DET
hassl-4370	227	35	favorable	favorable	ADJ
hassl-4370	227	36	corporate	corporate	ADJ
hassl-4370	227	37	image	image	NOUN
hassl-4370	227	38	(	(	PUNCT
hassl-4370	227	39	kiabel	kiabel	NOUN
hassl-4370	227	40	&	&	CCONJ
hassl-4370	227	41	oyadonghan	oyadonghan	PROPN
hassl-4370	227	42	,	,	PUNCT
hassl-4370	227	43	2015	2015	NUM
hassl-4370	227	44	)	)	PUNCT
hassl-4370	227	45	.	.	PUNCT
hassl-4370	228	1	therefore	therefore	ADV
hassl-4370	228	2	,	,	PUNCT
hassl-4370	228	3	hypothesis	hypothesis	NOUN
hassl-4370	228	4	2b	2b	NOUN
hassl-4370	228	5	is	be	AUX
hassl-4370	228	6	substantiated	substantiate	VERB
hassl-4370	228	7	.	.	PUNCT
hassl-4370	229	1	additionally	additionally	ADV
hassl-4370	229	2	,	,	PUNCT
hassl-4370	229	3	the	the	DET
hassl-4370	229	4	findings	finding	NOUN
hassl-4370	229	5	reveal	reveal	VERB
hassl-4370	229	6	that	that	SCONJ
hassl-4370	229	7	financial	financial	ADJ
hassl-4370	229	8	reporting	reporting	NOUN
hassl-4370	229	9	quality	quality	NOUN
hassl-4370	229	10	significantly	significantly	ADV
hassl-4370	229	11	enhances	enhance	VERB
hassl-4370	229	12	accounting	account	VERB
hassl-4370	229	13	information	information	NOUN
hassl-4370	229	14	transparency	transparency	NOUN
hassl-4370	229	15	(	(	PUNCT
hassl-4370	229	16	b	b	X
hassl-4370	229	17	=	=	SYM
hassl-4370	229	18	0.488	0.488	NUM
hassl-4370	229	19	and	and	CCONJ
hassl-4370	229	20	p	p	X
hassl-4370	229	21	<	<	X
hassl-4370	229	22	0.01	0.01	NUM
hassl-4370	229	23	)	)	PUNCT
hassl-4370	229	24	and	and	CCONJ
hassl-4370	229	25	decision	decision	NOUN
hassl-4370	229	26	-	-	PUNCT
hassl-4370	229	27	making	make	VERB
hassl-4370	229	28	effectiveness	effectiveness	NOUN
hassl-4370	229	29	(	(	PUNCT
hassl-4370	229	30	b	b	NOUN
hassl-4370	229	31	=	=	SYM
hassl-4370	229	32	0.805	0.805	NUM
hassl-4370	229	33	and	and	CCONJ
hassl-4370	229	34	p	p	X
hassl-4370	229	35	<	<	X
hassl-4370	229	36	0.01	0.01	NUM
hassl-4370	229	37	)	)	PUNCT
hassl-4370	229	38	.	.	PUNCT
hassl-4370	230	1	this	this	PRON
hassl-4370	230	2	underscores	underscore	VERB
hassl-4370	230	3	the	the	DET
hassl-4370	230	4	role	role	NOUN
hassl-4370	230	5	of	of	ADP
hassl-4370	230	6	consistent	consistent	ADJ
hassl-4370	230	7	and	and	CCONJ
hassl-4370	230	8	accurate	accurate	ADJ
hassl-4370	230	9	financial	financial	ADJ
hassl-4370	230	10	data	datum	NOUN
hassl-4370	230	11	presentation	presentation	NOUN
hassl-4370	230	12	in	in	ADP
hassl-4370	230	13	fostering	foster	VERB
hassl-4370	230	14	transparency	transparency	NOUN
hassl-4370	230	15	,	,	PUNCT
hassl-4370	230	16	improving	improve	VERB
hassl-4370	230	17	decision	decision	NOUN
hassl-4370	230	18	-	-	PUNCT
hassl-4370	230	19	making	make	VERB
hassl-4370	230	20	processes	process	NOUN
hassl-4370	230	21	,	,	PUNCT
hassl-4370	230	22	and	and	CCONJ
hassl-4370	230	23	supporting	support	VERB
hassl-4370	230	24	sustainable	sustainable	ADJ
hassl-4370	230	25	organizational	organizational	ADJ
hassl-4370	230	26	growth	growth	NOUN
hassl-4370	230	27	(	(	PUNCT
hassl-4370	230	28	phornlaphatrachakorn	phornlaphatrachakorn	NOUN
hassl-4370	230	29	&	&	CCONJ
hassl-4370	230	30	jannopat	jannopat	PROPN
hassl-4370	230	31	,	,	PUNCT
hassl-4370	230	32	2021	2021	NUM
hassl-4370	230	33	)	)	PUNCT
hassl-4370	230	34	.	.	PUNCT
hassl-4370	230	35	 	 	SPACE
hassl-4370	230	36	accordingly	accordingly	ADV
hassl-4370	230	37	,	,	PUNCT
hassl-4370	230	38	hypotheses	hypothese	VERB
hassl-4370	230	39	2c	2c	NOUN
hassl-4370	230	40	and	and	CCONJ
hassl-4370	230	41	2d	2d	NOUN
hassl-4370	230	42	are	be	AUX
hassl-4370	230	43	validated	validate	VERB
hassl-4370	230	44	.	.	PUNCT
hassl-4370	231	1	the	the	DET
hassl-4370	231	2	analysis	analysis	NOUN
hassl-4370	231	3	reveals	reveal	VERB
hassl-4370	231	4	that	that	SCONJ
hassl-4370	231	5	operational	operational	ADJ
hassl-4370	231	6	risk	risk	NOUN
hassl-4370	231	7	assurance	assurance	NOUN
hassl-4370	231	8	exerts	exert	VERB
hassl-4370	231	9	a	a	DET
hassl-4370	231	10	significant	significant	ADJ
hassl-4370	231	11	positive	positive	ADJ
hassl-4370	231	12	influence	influence	NOUN
hassl-4370	231	13	on	on	ADP
hassl-4370	231	14	accounting	account	VERB
hassl-4370	231	15	information	information	NOUN
hassl-4370	231	16	transparency	transparency	NOUN
hassl-4370	231	17	(	(	PUNCT
hassl-4370	231	18	b	b	X
hassl-4370	231	19	=	=	SYM
hassl-4370	231	20	0.348	0.348	NUM
hassl-4370	231	21	and	and	CCONJ
hassl-4370	231	22	p	p	X
hassl-4370	231	23	<	<	X
hassl-4370	231	24	0.01	0.01	NUM
hassl-4370	231	25	)	)	PUNCT
hassl-4370	231	26	.	.	PUNCT
hassl-4370	232	1	operational	operational	ADJ
hassl-4370	232	2	risk	risk	NOUN
hassl-4370	232	3	assurance	assurance	NOUN
hassl-4370	232	4	enhances	enhance	VERB
hassl-4370	232	5	the	the	DET
hassl-4370	232	6	transparency	transparency	NOUN
hassl-4370	232	7	of	of	ADP
hassl-4370	232	8	financial	financial	ADJ
hassl-4370	232	9	reporting	reporting	NOUN
hassl-4370	232	10	by	by	ADP
hassl-4370	232	11	ensuring	ensure	VERB
hassl-4370	232	12	compliance	compliance	NOUN
hassl-4370	232	13	with	with	ADP
hassl-4370	232	14	regulatory	regulatory	ADJ
hassl-4370	232	15	standards	standard	NOUN
hassl-4370	232	16	and	and	CCONJ
hassl-4370	232	17	the	the	DET
hassl-4370	232	18	accuracy	accuracy	NOUN
hassl-4370	232	19	of	of	ADP
hassl-4370	232	20	accounting	accounting	NOUN
hassl-4370	232	21	data	datum	NOUN
hassl-4370	232	22	.	.	PUNCT
hassl-4370	233	1	this	this	DET
hassl-4370	233	2	alignment	alignment	NOUN
hassl-4370	233	3	with	with	ADP
hassl-4370	233	4	established	establish	VERB
hassl-4370	233	5	accounting	accounting	NOUN
hassl-4370	233	6	standards	standard	NOUN
hassl-4370	233	7	facilitates	facilitate	VERB
hassl-4370	233	8	the	the	DET
hassl-4370	233	9	provision	provision	NOUN
hassl-4370	233	10	of	of	ADP
hassl-4370	233	11	reliable	reliable	ADJ
hassl-4370	233	12	financial	financial	ADJ
hassl-4370	233	13	information	information	NOUN
hassl-4370	233	14	,	,	PUNCT
hassl-4370	233	15	thereby	thereby	ADV
hassl-4370	233	16	improving	improve	VERB
hassl-4370	233	17	organizational	organizational	ADJ
hassl-4370	233	18	efficiency	efficiency	NOUN
hassl-4370	233	19	and	and	CCONJ
hassl-4370	233	20	stakeholder	stakeholder	NOUN
hassl-4370	233	21	confidence	confidence	NOUN
hassl-4370	233	22	(	(	PUNCT
hassl-4370	233	23	sae	sae	PROPN
hassl-4370	233	24	-	-	PROPN
hassl-4370	233	25	lim	lim	PROPN
hassl-4370	233	26	,	,	PUNCT
hassl-4370	233	27	2019	2019	NUM
hassl-4370	233	28	)	)	PUNCT
hassl-4370	233	29	.	.	PUNCT
hassl-4370	234	1	consequently	consequently	ADV
hassl-4370	234	2	,	,	PUNCT
hassl-4370	234	3	hypothesis	hypothesis	NOUN
hassl-4370	234	4	3a	3a	NUM
hassl-4370	234	5	is	be	AUX
hassl-4370	234	6	supported	support	VERB
hassl-4370	234	7	.	.	PUNCT
hassl-4370	235	1	conversely	conversely	ADV
hassl-4370	235	2	,	,	PUNCT
hassl-4370	235	3	operational	operational	ADJ
hassl-4370	235	4	risk	risk	NOUN
hassl-4370	235	5	assurance	assurance	NOUN
hassl-4370	235	6	does	do	AUX
hassl-4370	235	7	not	not	PART
hassl-4370	235	8	exhibit	exhibit	VERB
hassl-4370	235	9	a	a	DET
hassl-4370	235	10	significant	significant	ADJ
hassl-4370	235	11	effect	effect	NOUN
hassl-4370	235	12	on	on	ADP
hassl-4370	235	13	decision	decision	NOUN
hassl-4370	235	14	-	-	PUNCT
hassl-4370	235	15	making	make	VERB
hassl-4370	235	16	effectiveness	effectiveness	NOUN
hassl-4370	235	17	(	(	PUNCT
hassl-4370	235	18	b	b	NOUN
hassl-4370	235	19	=	=	SYM
hassl-4370	235	20	-0.196	-0.196	NOUN
hassl-4370	235	21	and	and	CCONJ
hassl-4370	235	22	p	p	X
hassl-4370	235	23	<	<	X
hassl-4370	235	24	0.01	0.01	NUM
hassl-4370	235	25	)	)	PUNCT
hassl-4370	235	26	.	.	PUNCT
hassl-4370	236	1	this	this	DET
hassl-4370	236	2	unexpected	unexpected	ADJ
hassl-4370	236	3	finding	finding	NOUN
hassl-4370	236	4	suggests	suggest	VERB
hassl-4370	236	5	that	that	SCONJ
hassl-4370	236	6	managers	manager	NOUN
hassl-4370	236	7	may	may	AUX
hassl-4370	236	8	prioritize	prioritize	VERB
hassl-4370	236	9	the	the	DET
hassl-4370	236	10	accuracy	accuracy	NOUN
hassl-4370	236	11	of	of	ADP
hassl-4370	236	12	financial	financial	ADJ
hassl-4370	236	13	statements	statement	NOUN
hassl-4370	236	14	over	over	ADP
hassl-4370	236	15	comprehensive	comprehensive	ADJ
hassl-4370	236	16	risk	risk	NOUN
hassl-4370	236	17	evaluations	evaluation	NOUN
hassl-4370	236	18	,	,	PUNCT
hassl-4370	236	19	potentially	potentially	ADV
hassl-4370	236	20	limiting	limit	VERB
hassl-4370	236	21	the	the	DET
hassl-4370	236	22	impact	impact	NOUN
hassl-4370	236	23	of	of	ADP
hassl-4370	236	24	operational	operational	ADJ
hassl-4370	236	25	risk	risk	NOUN
hassl-4370	236	26	assurance	assurance	NOUN
hassl-4370	236	27	on	on	ADP
hassl-4370	236	28	decision	decision	NOUN
hassl-4370	236	29	-	-	PUNCT
hassl-4370	236	30	making	make	VERB
hassl-4370	236	31	processes	process	NOUN
hassl-4370	236	32	.	.	PUNCT
hassl-4370	237	1	to	to	PART
hassl-4370	237	2	address	address	VERB
hassl-4370	237	3	this	this	PRON
hassl-4370	237	4	,	,	PUNCT
hassl-4370	237	5	organizations	organization	NOUN
hassl-4370	237	6	are	be	AUX
hassl-4370	237	7	enhancing	enhance	VERB
hassl-4370	237	8	audit	audit	NOUN
hassl-4370	237	9	effectiveness	effectiveness	NOUN
hassl-4370	237	10	and	and	CCONJ
hassl-4370	237	11	systematically	systematically	ADV
hassl-4370	237	12	overseeing	oversee	VERB
hassl-4370	237	13	operations	operation	NOUN
hassl-4370	237	14	to	to	PART
hassl-4370	237	15	monitor	monitor	VERB
hassl-4370	237	16	and	and	CCONJ
hassl-4370	237	17	improve	improve	VERB
hassl-4370	237	18	operational	operational	ADJ
hassl-4370	237	19	efficiency	efficiency	NOUN
hassl-4370	237	20	(	(	PUNCT
hassl-4370	237	21	chueasraku	chueasraku	PROPN
hassl-4370	237	22	&	&	CCONJ
hassl-4370	237	23	boonpan	boonpan	PROPN
hassl-4370	237	24	,	,	PUNCT
hassl-4370	237	25	2023	2023	NUM
hassl-4370	237	26	)	)	PUNCT
hassl-4370	237	27	.	.	PUNCT
hassl-4370	237	28	 	 	SPACE
hassl-4370	238	1	therefore	therefore	ADV
hassl-4370	238	2	,	,	PUNCT
hassl-4370	238	3	hypothesis	hypothesis	NOUN
hassl-4370	238	4	3b	3b	NOUN
hassl-4370	238	5	is	be	AUX
hassl-4370	238	6	not	not	PART
hassl-4370	238	7	supported	support	VERB
hassl-4370	238	8	.	.	PUNCT
hassl-4370	239	1	similarly	similarly	ADV
hassl-4370	239	2	,	,	PUNCT
hassl-4370	239	3	business	business	NOUN
hassl-4370	239	4	fraud	fraud	NOUN
hassl-4370	239	5	protection	protection	PROPN
hassl-4370	239	6	has	have	VERB
hassl-4370	239	7	no	no	DET
hassl-4370	239	8	effect	effect	NOUN
hassl-4370	239	9	on	on	ADP
hassl-4370	239	10	decision	decision	NOUN
hassl-4370	239	11	-	-	PUNCT
hassl-4370	239	12	making	make	VERB
hassl-4370	239	13	effectiveness	effectiveness	NOUN
hassl-4370	239	14	(	(	PUNCT
hassl-4370	239	15	b	b	X
hassl-4370	239	16	=	=	SYM
hassl-4370	239	17	0.027	0.027	NUM
hassl-4370	239	18	and	and	CCONJ
hassl-4370	239	19	p	p	X
hassl-4370	239	20	<	<	X
hassl-4370	239	21	0.01	0.01	NUM
hassl-4370	239	22	)	)	PUNCT
hassl-4370	239	23	.	.	PUNCT
hassl-4370	240	1	business	business	NOUN
hassl-4370	240	2	fraud	fraud	NOUN
hassl-4370	240	3	protection	protection	PROPN
hassl-4370	240	4	does	do	AUX
hassl-4370	240	5	n't	not	PART
hassl-4370	240	6	affect	affect	VERB
hassl-4370	240	7	accounting	account	VERB
hassl-4370	240	8	information	information	NOUN
hassl-4370	240	9	transparency	transparency	NOUN
hassl-4370	240	10	,	,	PUNCT
hassl-4370	240	11	as	as	SCONJ
hassl-4370	240	12	firms	firm	NOUN
hassl-4370	240	13	follow	follow	VERB
hassl-4370	240	14	required	required	ADJ
hassl-4370	240	15	regulations	regulation	NOUN
hassl-4370	240	16	.	.	PUNCT
hassl-4370	241	1	however	however	ADV
hassl-4370	241	2	,	,	PUNCT
hassl-4370	241	3	failure	failure	NOUN
hassl-4370	241	4	to	to	PART
hassl-4370	241	5	comply	comply	VERB
hassl-4370	241	6	can	can	AUX
hassl-4370	241	7	lead	lead	VERB
hassl-4370	241	8	to	to	ADP
hassl-4370	241	9	incorrect	incorrect	ADJ
hassl-4370	241	10	or	or	CCONJ
hassl-4370	241	11	incomplete	incomplete	ADJ
hassl-4370	241	12	financial	financial	ADJ
hassl-4370	241	13	reporting	reporting	NOUN
hassl-4370	241	14	,	,	PUNCT
hassl-4370	241	15	affecting	affect	VERB
hassl-4370	241	16	accounting	accounting	NOUN
hassl-4370	241	17	transparency	transparency	NOUN
hassl-4370	241	18	(	(	PUNCT
hassl-4370	241	19	meiryani	meiryani	NOUN
hassl-4370	241	20	,	,	PUNCT
hassl-4370	241	21	susanto	susanto	NOUN
hassl-4370	241	22	,	,	PUNCT
hassl-4370	241	23	&	&	CCONJ
hassl-4370	241	24	warganegara	warganegara	PROPN
hassl-4370	241	25	,	,	PUNCT
hassl-4370	241	26	2019	2019	NUM
hassl-4370	241	27	)	)	PUNCT
hassl-4370	241	28	.	.	PUNCT
hassl-4370	242	1	therefore	therefore	ADV
hassl-4370	242	2	,	,	PUNCT
hassl-4370	242	3	hypothesis	hypothesis	NOUN
hassl-4370	242	4	4a	4a	NOUN
hassl-4370	242	5	is	be	AUX
hassl-4370	242	6	not	not	PART
hassl-4370	242	7	supported	support	VERB
hassl-4370	242	8	.	.	PUNCT
hassl-4370	243	1	business	business	NOUN
hassl-4370	243	2	fraud	fraud	NOUN
hassl-4370	243	3	protection	protection	PROPN
hassl-4370	243	4	has	have	VERB
hassl-4370	243	5	an	an	DET
hassl-4370	243	6	important	important	ADJ
hassl-4370	243	7	positive	positive	ADJ
hassl-4370	243	8	effect	effect	NOUN
hassl-4370	243	9	on	on	ADP
hassl-4370	243	10	decision	decision	NOUN
hassl-4370	243	11	-	-	PUNCT
hassl-4370	243	12	making	make	VERB
hassl-4370	243	13	effectiveness	effectiveness	NOUN
hassl-4370	243	14	(	(	PUNCT
hassl-4370	243	15	b	b	NOUN
hassl-4370	243	16	=	=	SYM
hassl-4370	243	17	0.330	0.330	NUM
hassl-4370	243	18	and	and	CCONJ
hassl-4370	243	19	p	p	X
hassl-4370	243	20	<	<	X
hassl-4370	243	21	0.01	0.01	NUM
hassl-4370	243	22	)	)	PUNCT
hassl-4370	243	23	.	.	PUNCT
hassl-4370	244	1	business	business	NOUN
hassl-4370	244	2	fraud	fraud	NOUN
hassl-4370	244	3	protection	protection	NOUN
hassl-4370	244	4	enhances	enhance	VERB
hassl-4370	244	5	accounting	account	VERB
hassl-4370	244	6	transparency	transparency	NOUN
hassl-4370	244	7	by	by	ADP
hassl-4370	244	8	providing	provide	VERB
hassl-4370	244	9	timely	timely	ADJ
hassl-4370	244	10	,	,	PUNCT
hassl-4370	244	11	accurate	accurate	ADJ
hassl-4370	244	12	,	,	PUNCT
hassl-4370	244	13	comprehensive	comprehensive	ADJ
hassl-4370	244	14	,	,	PUNCT
hassl-4370	244	15	and	and	CCONJ
hassl-4370	244	16	trustworthy	trustworthy	ADJ
hassl-4370	244	17	data	datum	NOUN
hassl-4370	244	18	.	.	PUNCT
hassl-4370	245	1	it	it	PRON
hassl-4370	245	2	prevents	prevent	VERB
hassl-4370	245	3	revenue	revenue	NOUN
hassl-4370	245	4	and	and	CCONJ
hassl-4370	245	5	mistakes	mistake	NOUN
hassl-4370	245	6	,	,	PUNCT
hassl-4370	245	7	identifies	identify	VERB
hassl-4370	245	8	fraud	fraud	NOUN
hassl-4370	245	9	early	early	ADV
hassl-4370	245	10	and	and	CCONJ
hassl-4370	245	11	improves	improve	VERB
hassl-4370	245	12	decision	decision	NOUN
hassl-4370	245	13	-	-	PUNCT
hassl-4370	245	14	making	make	VERB
hassl-4370	245	15	effectiveness	effectiveness	NOUN
hassl-4370	245	16	by	by	ADP
hassl-4370	245	17	ensuring	ensure	VERB
hassl-4370	245	18	accurate	accurate	ADJ
hassl-4370	245	19	and	and	CCONJ
hassl-4370	245	20	trustworthy	trustworthy	ADJ
hassl-4370	245	21	information	information	NOUN
hassl-4370	245	22	(	(	PUNCT
hassl-4370	245	23	vijayakumar	vijayakumar	PROPN
hassl-4370	245	24	&	&	CCONJ
hassl-4370	245	25	nagaraj	nagaraj	PROPN
hassl-4370	245	26	,	,	PUNCT
hassl-4370	245	27	2012	2012	NUM
hassl-4370	245	28	)	)	PUNCT
hassl-4370	245	29	.	.	PUNCT
hassl-4370	246	1	therefore	therefore	ADV
hassl-4370	246	2	,	,	PUNCT
hassl-4370	246	3	hypothesis	hypothesis	NOUN
hassl-4370	246	4	4b	4b	PROPN
hassl-4370	246	5	is	be	AUX
hassl-4370	246	6	supported	support	VERB
hassl-4370	246	7	.	.	PUNCT
hassl-4370	247	1	the	the	DET
hassl-4370	247	2	analysis	analysis	NOUN
hassl-4370	247	3	reveals	reveal	VERB
hassl-4370	247	4	that	that	SCONJ
hassl-4370	247	5	accounting	account	VERB
hassl-4370	247	6	information	information	NOUN
hassl-4370	247	7	transparency	transparency	NOUN
hassl-4370	247	8	significantly	significantly	ADV
hassl-4370	247	9	enhances	enhance	VERB
hassl-4370	247	10	decision	decision	NOUN
hassl-4370	247	11	-	-	PUNCT
hassl-4370	247	12	making	make	VERB
hassl-4370	247	13	effectiveness	effectiveness	NOUN
hassl-4370	247	14	(	(	PUNCT
hassl-4370	247	15	b	b	NOUN
hassl-4370	247	16	=	=	SYM
hassl-4370	247	17	0.813	0.813	NUM
hassl-4370	247	18	and	and	CCONJ
hassl-4370	247	19	p	p	X
hassl-4370	247	20	<	<	X
hassl-4370	247	21	0.01	0.01	NUM
hassl-4370	247	22	)	)	PUNCT
hassl-4370	247	23	.	.	PUNCT
hassl-4370	248	1	accurate	accurate	ADJ
hassl-4370	248	2	,	,	PUNCT
hassl-4370	248	3	comprehensive	comprehensive	ADJ
hassl-4370	248	4	and	and	CCONJ
hassl-4370	248	5	reliable	reliable	ADJ
hassl-4370	248	6	accounting	accounting	NOUN
hassl-4370	248	7	information	information	NOUN
hassl-4370	248	8	enables	enable	VERB
hassl-4370	248	9	stakeholders	stakeholder	NOUN
hassl-4370	248	10	to	to	PART
hassl-4370	248	11	make	make	VERB
hassl-4370	248	12	informed	informed	ADJ
hassl-4370	248	13	decisions	decision	NOUN
hassl-4370	248	14	,	,	PUNCT
hassl-4370	248	15	thereby	thereby	ADV
hassl-4370	248	16	facilitating	facilitate	VERB
hassl-4370	248	17	efficient	efficient	ADJ
hassl-4370	248	18	and	and	CCONJ
hassl-4370	248	19	successful	successful	ADJ
hassl-4370	248	20	business	business	NOUN
hassl-4370	248	21	outcomes	outcome	NOUN
hassl-4370	248	22	.	.	PUNCT
hassl-4370	249	1	transparency	transparency	NOUN
hassl-4370	249	2	in	in	ADP
hassl-4370	249	3	accounting	accounting	NOUN
hassl-4370	249	4	information	information	NOUN
hassl-4370	249	5	is	be	AUX
hassl-4370	249	6	crucial	crucial	ADJ
hassl-4370	249	7	.	.	PUNCT
hassl-4370	250	1	the	the	DET
hassl-4370	250	2	accuracy	accuracy	NOUN
hassl-4370	250	3	and	and	CCONJ
hassl-4370	250	4	reliability	reliability	NOUN
hassl-4370	250	5	of	of	ADP
hassl-4370	250	6	data	datum	NOUN
hassl-4370	250	7	are	be	AUX
hassl-4370	250	8	essential	essential	ADJ
hassl-4370	250	9	for	for	ADP
hassl-4370	250	10	achieving	achieve	VERB
hassl-4370	250	11	organizational	organizational	ADJ
hassl-4370	250	12	goals	goal	NOUN
hassl-4370	250	13	and	and	CCONJ
hassl-4370	250	14	ensuring	ensure	VERB
hassl-4370	250	15	success	success	NOUN
hassl-4370	250	16	in	in	ADP
hassl-4370	250	17	various	various	ADJ
hassl-4370	250	18	operational	operational	ADJ
hassl-4370	250	19	and	and	CCONJ
hassl-4370	250	20	managerial	managerial	ADJ
hassl-4370	250	21	functions	function	NOUN
hassl-4370	250	22	(	(	PUNCT
hassl-4370	250	23	ratanasongtham	ratanasongtham	NOUN
hassl-4370	250	24	,	,	PUNCT
hassl-4370	250	25	2021	2021	NUM
hassl-4370	250	26	)	)	PUNCT
hassl-4370	250	27	.	.	PUNCT
hassl-4370	251	1	therefore	therefore	ADV
hassl-4370	251	2	,	,	PUNCT
hassl-4370	251	3	hypothesis	hypothesis	NOUN
hassl-4370	251	4	5a	5a	NOUN
hassl-4370	251	5	is	be	AUX
hassl-4370	251	6	supported	support	VERB
hassl-4370	251	7	.	.	PUNCT
hassl-4370	252	1	furthermore	furthermore	ADV
hassl-4370	252	2	,	,	PUNCT
hassl-4370	252	3	accounting	account	VERB
hassl-4370	252	4	information	information	NOUN
hassl-4370	252	5	transparency	transparency	NOUN
hassl-4370	252	6	has	have	VERB
hassl-4370	252	7	a	a	DET
hassl-4370	252	8	significant	significant	ADJ
hassl-4370	252	9	positive	positive	ADJ
hassl-4370	252	10	effect	effect	NOUN
hassl-4370	252	11	on	on	ADP
hassl-4370	252	12	organizational	organizational	ADJ
hassl-4370	252	13	goal	goal	NOUN
hassl-4370	252	14	humanities	humanity	NOUN
hassl-4370	252	15	and	and	CCONJ
hassl-4370	252	16	social	social	ADJ
hassl-4370	252	17	sciences	science	NOUN
hassl-4370	252	18	letters	letter	NOUN
hassl-4370	252	19	,	,	PUNCT
hassl-4370	252	20	2025	2025	NUM
hassl-4370	252	21	,	,	PUNCT
hassl-4370	252	22	13(3	13(3	NUM
hassl-4370	252	23	):	):	PUNCT
hassl-4370	252	24	983	983	NUM
hassl-4370	252	25	-	-	SYM
hassl-4370	252	26	997	997	NUM
hassl-4370	252	27	992	992	NUM
hassl-4370	252	28	©	©	PROPN
hassl-4370	252	29	2025	2025	NUM
hassl-4370	252	30	conscientia	conscientia	PROPN
hassl-4370	252	31	beam	beam	PROPN
hassl-4370	252	32	.	.	PUNCT
hassl-4370	253	1	all	all	DET
hassl-4370	253	2	rights	right	NOUN
hassl-4370	253	3	reserved	reserve	VERB
hassl-4370	253	4	.	.	PUNCT
hassl-4370	254	1	achievement	achievement	NOUN
hassl-4370	254	2	(	(	PUNCT
hassl-4370	254	3	b	b	X
hassl-4370	254	4	=	=	SYM
hassl-4370	254	5	0.449	0.449	NUM
hassl-4370	254	6	and	and	CCONJ
hassl-4370	254	7	p	p	X
hassl-4370	254	8	<	<	X
hassl-4370	254	9	0.01	0.01	NUM
hassl-4370	254	10	)	)	PUNCT
hassl-4370	254	11	.	.	PUNCT
hassl-4370	255	1	a	a	DET
hassl-4370	255	2	positive	positive	ADJ
hassl-4370	255	3	corporate	corporate	ADJ
hassl-4370	255	4	image	image	NOUN
hassl-4370	255	5	and	and	CCONJ
hassl-4370	255	6	effective	effective	ADJ
hassl-4370	255	7	management	management	NOUN
hassl-4370	255	8	contribute	contribute	VERB
hassl-4370	255	9	to	to	ADP
hassl-4370	255	10	a	a	DET
hassl-4370	255	11	firm	firm	NOUN
hassl-4370	255	12	's	's	PART
hassl-4370	255	13	development	development	NOUN
hassl-4370	255	14	,	,	PUNCT
hassl-4370	255	15	stability	stability	NOUN
hassl-4370	255	16	,	,	PUNCT
hassl-4370	255	17	and	and	CCONJ
hassl-4370	255	18	growth	growth	NOUN
hassl-4370	255	19	.	.	PUNCT
hassl-4370	256	1	the	the	DET
hassl-4370	256	2	credibility	credibility	NOUN
hassl-4370	256	3	and	and	CCONJ
hassl-4370	256	4	overall	overall	ADJ
hassl-4370	256	5	effectiveness	effectiveness	NOUN
hassl-4370	256	6	of	of	ADP
hassl-4370	256	7	transparent	transparent	ADJ
hassl-4370	256	8	accounting	accounting	NOUN
hassl-4370	256	9	information	information	NOUN
hassl-4370	256	10	assist	assist	NOUN
hassl-4370	256	11	in	in	ADP
hassl-4370	256	12	making	make	VERB
hassl-4370	256	13	informed	informed	ADJ
hassl-4370	256	14	decisions	decision	NOUN
hassl-4370	256	15	and	and	CCONJ
hassl-4370	256	16	achieving	achieve	VERB
hassl-4370	256	17	organizational	organizational	ADJ
hassl-4370	256	18	objectives	objective	NOUN
hassl-4370	256	19	(	(	PUNCT
hassl-4370	256	20	zanjirchi	zanjirchi	NOUN
hassl-4370	256	21	,	,	PUNCT
hassl-4370	256	22	jalilian	jalilian	ADJ
hassl-4370	256	23	,	,	PUNCT
hassl-4370	256	24	&	&	CCONJ
hassl-4370	256	25	shahmohamadi	shahmohamadi	PROPN
hassl-4370	256	26	mehrjardi	mehrjardi	PROPN
hassl-4370	256	27	,	,	PUNCT
hassl-4370	256	28	2019	2019	NUM
hassl-4370	256	29	)	)	PUNCT
hassl-4370	256	30	.	.	PUNCT
hassl-4370	257	1	consequently	consequently	ADV
hassl-4370	257	2	,	,	PUNCT
hassl-4370	257	3	hypothesis	hypothesis	NOUN
hassl-4370	257	4	5b	5b	NOUN
hassl-4370	257	5	is	be	AUX
hassl-4370	257	6	supported	support	VERB
hassl-4370	257	7	.	.	PUNCT
hassl-4370	258	1	the	the	DET
hassl-4370	258	2	analysis	analysis	NOUN
hassl-4370	258	3	indicates	indicate	VERB
hassl-4370	258	4	that	that	SCONJ
hassl-4370	258	5	decision	decision	NOUN
hassl-4370	258	6	-	-	PUNCT
hassl-4370	258	7	making	making	NOUN
hassl-4370	258	8	effectiveness	effectiveness	NOUN
hassl-4370	258	9	has	have	VERB
hassl-4370	258	10	a	a	DET
hassl-4370	258	11	significant	significant	ADJ
hassl-4370	258	12	positive	positive	ADJ
hassl-4370	258	13	impact	impact	NOUN
hassl-4370	258	14	on	on	ADP
hassl-4370	258	15	the	the	DET
hassl-4370	258	16	achievement	achievement	NOUN
hassl-4370	258	17	of	of	ADP
hassl-4370	258	18	organizational	organizational	ADJ
hassl-4370	258	19	goals	goal	NOUN
hassl-4370	258	20	(	(	PUNCT
hassl-4370	258	21	b	b	NOUN
hassl-4370	258	22	=	=	SYM
hassl-4370	258	23	0.450	0.450	NUM
hassl-4370	258	24	and	and	CCONJ
hassl-4370	258	25	p	p	X
hassl-4370	258	26	<	<	X
hassl-4370	258	27	0.01	0.01	NUM
hassl-4370	258	28	)	)	PUNCT
hassl-4370	258	29	.	.	PUNCT
hassl-4370	259	1	decision	decision	NOUN
hassl-4370	259	2	-	-	PUNCT
hassl-4370	259	3	making	make	VERB
hassl-4370	259	4	effectiveness	effectiveness	NOUN
hassl-4370	259	5	enables	enable	VERB
hassl-4370	259	6	firms	firm	NOUN
hassl-4370	259	7	to	to	PART
hassl-4370	259	8	select	select	VERB
hassl-4370	259	9	appropriate	appropriate	ADJ
hassl-4370	259	10	solutions	solution	NOUN
hassl-4370	259	11	in	in	ADP
hassl-4370	259	12	management	management	NOUN
hassl-4370	259	13	and	and	CCONJ
hassl-4370	259	14	operations	operation	NOUN
hassl-4370	259	15	,	,	PUNCT
hassl-4370	259	16	facilitating	facilitate	VERB
hassl-4370	259	17	the	the	DET
hassl-4370	259	18	attainment	attainment	NOUN
hassl-4370	259	19	of	of	ADP
hassl-4370	259	20	both	both	DET
hassl-4370	259	21	shortand	shortand	NOUN
hassl-4370	259	22	long	long	ADJ
hassl-4370	259	23	-	-	PUNCT
hassl-4370	259	24	term	term	NOUN
hassl-4370	259	25	objectives	objective	NOUN
hassl-4370	259	26	.	.	PUNCT
hassl-4370	260	1	previous	previous	ADJ
hassl-4370	260	2	research	research	NOUN
hassl-4370	260	3	has	have	AUX
hassl-4370	260	4	demonstrated	demonstrate	VERB
hassl-4370	260	5	that	that	SCONJ
hassl-4370	260	6	decision	decision	NOUN
hassl-4370	260	7	-	-	PUNCT
hassl-4370	260	8	making	making	NOUN
hassl-4370	260	9	supported	support	VERB
hassl-4370	260	10	by	by	ADP
hassl-4370	260	11	accounting	account	VERB
hassl-4370	260	12	information	information	NOUN
hassl-4370	260	13	systems	system	NOUN
hassl-4370	260	14	which	which	PRON
hassl-4370	260	15	provide	provide	VERB
hassl-4370	260	16	relevant	relevant	ADJ
hassl-4370	260	17	and	and	CCONJ
hassl-4370	260	18	timely	timely	ADJ
hassl-4370	260	19	data	datum	NOUN
hassl-4370	260	20	assists	assist	NOUN
hassl-4370	260	21	organizations	organization	NOUN
hassl-4370	260	22	in	in	ADP
hassl-4370	260	23	achieving	achieve	VERB
hassl-4370	260	24	their	their	PRON
hassl-4370	260	25	goals	goal	NOUN
hassl-4370	260	26	because	because	SCONJ
hassl-4370	260	27	organizations	organization	NOUN
hassl-4370	260	28	require	require	VERB
hassl-4370	260	29	a	a	DET
hassl-4370	260	30	diverse	diverse	ADJ
hassl-4370	260	31	range	range	NOUN
hassl-4370	260	32	of	of	ADP
hassl-4370	260	33	internal	internal	ADJ
hassl-4370	260	34	and	and	CCONJ
hassl-4370	260	35	external	external	ADJ
hassl-4370	260	36	information	information	NOUN
hassl-4370	260	37	to	to	PART
hassl-4370	260	38	make	make	VERB
hassl-4370	260	39	accurate	accurate	ADJ
hassl-4370	260	40	choices	choice	NOUN
hassl-4370	260	41	that	that	PRON
hassl-4370	260	42	drive	drive	VERB
hassl-4370	260	43	them	they	PRON
hassl-4370	260	44	forward	forward	ADV
hassl-4370	260	45	(	(	PUNCT
hassl-4370	260	46	zanjirchi	zanjirchi	NOUN
hassl-4370	260	47	et	et	PROPN
hassl-4370	260	48	al	al	PROPN
hassl-4370	260	49	.	.	PROPN
hassl-4370	260	50	,	,	PUNCT
hassl-4370	260	51	2019	2019	NUM
hassl-4370	260	52	)	)	PUNCT
hassl-4370	260	53	.	.	PUNCT
hassl-4370	261	1	therefore	therefore	ADV
hassl-4370	261	2	,	,	PUNCT
hassl-4370	261	3	hypothesis	hypothesis	NOUN
hassl-4370	261	4	6	6	NUM
hassl-4370	261	5	is	be	AUX
hassl-4370	261	6	supported	support	VERB
hassl-4370	261	7	.	.	PUNCT
hassl-4370	262	1	table	table	NOUN
hassl-4370	262	2	3	3	NUM
hassl-4370	262	3	.	.	PUNCT
hassl-4370	263	1	descriptive	descriptive	ADJ
hassl-4370	263	2	statistics	statistic	NOUN
hassl-4370	263	3	variables	variable	NOUN
hassl-4370	263	4	agp	agp	PROPN
hassl-4370	263	5	frq	frq	PROPN
hassl-4370	263	6	ora	ora	PROPN
hassl-4370	263	7	bfp	bfp	PROPN
hassl-4370	263	8	ait	ait	PROPN
hassl-4370	263	9	dme	dme	PROPN
hassl-4370	263	10	oga	oga	VERB
hassl-4370	263	11	mean	mean	VERB
hassl-4370	263	12	3.501	3.501	NUM
hassl-4370	263	13	4.531	4.531	NUM
hassl-4370	263	14	4.598	4.598	NUM
hassl-4370	263	15	4.553	4.553	NUM
hassl-4370	263	16	4.646	4.646	NUM
hassl-4370	263	17	4.256	4.256	NUM
hassl-4370	263	18	4.337	4.337	NUM
hassl-4370	263	19	s.d	s.d	PROPN
hassl-4370	263	20	.	.	PROPN
hassl-4370	263	21	0.288	0.288	NUM
hassl-4370	263	22	0.493	0.493	NUM
hassl-4370	263	23	0.401	0.401	NUM
hassl-4370	263	24	0.455	0.455	NUM
hassl-4370	263	25	0.435	0.435	NUM
hassl-4370	263	26	0.372	0.372	NUM
hassl-4370	263	27	0.588	0.588	NUM
hassl-4370	263	28	agp	agp	PROPN
hassl-4370	263	29	1.000	1.000	NUM
hassl-4370	263	30	frq	frq	VERB
hassl-4370	263	31	0.686	0.686	NUM
hassl-4370	263	32	*	*	SYM
hassl-4370	263	33	*	*	PROPN
hassl-4370	263	34	1.000	1.000	NUM
hassl-4370	263	35	ora	ora	NOUN
hassl-4370	263	36	0.425	0.425	NUM
hassl-4370	263	37	*	*	NOUN
hassl-4370	263	38	*	*	NOUN
hassl-4370	263	39	0.426	0.426	NUM
hassl-4370	263	40	*	*	SYM
hassl-4370	263	41	*	*	SYM
hassl-4370	263	42	1.000	1.000	NUM
hassl-4370	263	43	bfp	bfp	NOUN
hassl-4370	263	44	0.526	0.526	NUM
hassl-4370	263	45	*	*	PUNCT
hassl-4370	263	46	*	*	PUNCT
hassl-4370	263	47	0.476	0.476	NUM
hassl-4370	263	48	*	*	X
hassl-4370	263	49	*	*	PUNCT
hassl-4370	263	50	0.816	0.816	NUM
hassl-4370	263	51	*	*	PUNCT
hassl-4370	263	52	*	*	SYM
hassl-4370	263	53	1.000	1.000	NUM
hassl-4370	263	54	ait	ait	NOUN
hassl-4370	263	55	0.576	0.576	NUM
hassl-4370	263	56	*	*	NOUN
hassl-4370	263	57	*	*	PUNCT
hassl-4370	263	58	0.708	0.708	NUM
hassl-4370	263	59	*	*	X
hassl-4370	263	60	*	*	PUNCT
hassl-4370	263	61	0.589	0.589	NUM
hassl-4370	263	62	*	*	PUNCT
hassl-4370	263	63	*	*	PUNCT
hassl-4370	263	64	0.553	0.553	NUM
hassl-4370	263	65	*	*	SYM
hassl-4370	263	66	*	*	PUNCT
hassl-4370	263	67	1.000	1.000	NUM
hassl-4370	263	68	dme	dme	NOUN
hassl-4370	263	69	0.688	0.688	NUM
hassl-4370	263	70	*	*	PUNCT
hassl-4370	263	71	*	*	PUNCT
hassl-4370	263	72	0.805	0.805	NUM
hassl-4370	263	73	*	*	PUNCT
hassl-4370	263	74	*	*	PUNCT
hassl-4370	263	75	0.424	0.424	NUM
hassl-4370	263	76	*	*	NOUN
hassl-4370	263	77	*	*	PUNCT
hassl-4370	263	78	0.542	0.542	NUM
hassl-4370	263	79	*	*	PUNCT
hassl-4370	263	80	*	*	PUNCT
hassl-4370	263	81	0.735	0.735	NUM
hassl-4370	263	82	*	*	SYM
hassl-4370	263	83	*	*	SYM
hassl-4370	263	84	1.000	1.000	NUM
hassl-4370	263	85	oga	oga	NOUN
hassl-4370	263	86	0.604	0.604	NUM
hassl-4370	263	87	*	*	NOUN
hassl-4370	263	88	*	*	PUNCT
hassl-4370	263	89	0.711	0.711	NUM
hassl-4370	263	90	*	*	PUNCT
hassl-4370	263	91	*	*	PUNCT
hassl-4370	263	92	0.357	0.357	NUM
hassl-4370	263	93	*	*	PUNCT
hassl-4370	263	94	*	*	PUNCT
hassl-4370	263	95	0.474	0.474	NUM
hassl-4370	263	96	*	*	NOUN
hassl-4370	263	97	*	*	NOUN
hassl-4370	263	98	0.604	0.604	NUM
hassl-4370	263	99	*	*	SYM
hassl-4370	263	100	*	*	PUNCT
hassl-4370	263	101	0.793	0.793	NUM
hassl-4370	263	102	*	*	SYM
hassl-4370	263	103	*	*	SYM
hassl-4370	263	104	1.000	1.000	NUM
hassl-4370	263	105	note	note	NOUN
hassl-4370	263	106	:	:	PUNCT
hassl-4370	263	107	*	*	PUNCT
hassl-4370	263	108	*	*	PUNCT
hassl-4370	264	1	p	p	X
hassl-4370	264	2	<	<	X
hassl-4370	264	3	0.05	0.05	NUM
hassl-4370	264	4	.	.	PUNCT
hassl-4370	264	5	table	table	NOUN
hassl-4370	264	6	4	4	NUM
hassl-4370	264	7	.	.	PUNCT
hassl-4370	264	8	multiple	multiple	ADJ
hassl-4370	264	9	regression	regression	NOUN
hassl-4370	264	10	model	model	NOUN
hassl-4370	264	11	results	result	VERB
hassl-4370	264	12	hypotheses	hypothese	VERB
hassl-4370	264	13	relationships	relationship	NOUN
hassl-4370	264	14	coefficients	coefficient	NOUN
hassl-4370	264	15	results	result	NOUN
hassl-4370	264	16	h1a	h1a	VERB
hassl-4370	264	17	agp→frq	agp→frq	NUM
hassl-4370	264	18	0.277	0.277	NUM
hassl-4370	264	19	*	*	PUNCT
hassl-4370	264	20	*	*	PUNCT
hassl-4370	264	21	*	*	PUNCT
hassl-4370	264	22	supported	support	VERB
hassl-4370	264	23	h1b	h1b	PROPN
hassl-4370	264	24	agp→ora	agp→ora	ADP
hassl-4370	264	25	0.139	0.139	PRON
hassl-4370	264	26	*	*	PUNCT
hassl-4370	264	27	*	*	PUNCT
hassl-4370	264	28	*	*	PUNCT
hassl-4370	264	29	supported	support	VERB
hassl-4370	264	30	h1c	h1c	PUNCT
hassl-4370	264	31	agp→bfp	agp→bfp	PROPN
hassl-4370	264	32	0.194	0.194	NUM
hassl-4370	264	33	*	*	PUNCT
hassl-4370	264	34	*	*	PUNCT
hassl-4370	264	35	*	*	PUNCT
hassl-4370	264	36	supported	support	VERB
hassl-4370	264	37	h1d	h1d	NOUN
hassl-4370	264	38	agp→ait	agp→ait	ADJ
hassl-4370	264	39	0.025	0.025	NUM
hassl-4370	264	40	*	*	PUNCT
hassl-4370	264	41	*	*	PUNCT
hassl-4370	264	42	*	*	PUNCT
hassl-4370	264	43	supported	support	VERB
hassl-4370	264	44	h1e	h1e	PROPN
hassl-4370	264	45	agp→dme	agp→dme	ADP
hassl-4370	264	46	0.208	0.208	NUM
hassl-4370	264	47	*	*	PUNCT
hassl-4370	264	48	*	*	PUNCT
hassl-4370	264	49	*	*	PUNCT
hassl-4370	264	50	supported	support	VERB
hassl-4370	264	51	h1f	h1f	PROPN
hassl-4370	264	52	agp→oga	agp→oga	PROPN
hassl-4370	264	53	0.289	0.289	NUM
hassl-4370	264	54	*	*	PUNCT
hassl-4370	264	55	*	*	PUNCT
hassl-4370	264	56	*	*	PUNCT
hassl-4370	264	57	supported	support	VERB
hassl-4370	264	58	h2a	h2a	NOUN
hassl-4370	264	59	frq→ora	frq→ora	NUM
hassl-4370	264	60	0.334	0.334	NUM
hassl-4370	264	61	*	*	PUNCT
hassl-4370	264	62	*	*	PUNCT
hassl-4370	264	63	*	*	PUNCT
hassl-4370	264	64	supported	support	VERB
hassl-4370	264	65	h2b	h2b	PROPN
hassl-4370	264	66	frq→	frq→	NOUN
hassl-4370	264	67	bfp	bfp	NOUN
hassl-4370	264	68	0.421	0.421	PROPN
hassl-4370	264	69	*	*	PUNCT
hassl-4370	264	70	*	*	PUNCT
hassl-4370	264	71	*	*	PUNCT
hassl-4370	264	72	supported	support	VERB
hassl-4370	264	73	h2c	h2c	NOUN
hassl-4370	264	74	frq→	frq→	NOUN
hassl-4370	264	75	ait	ait	NOUN
hassl-4370	264	76	0.488	0.488	NUM
hassl-4370	264	77	*	*	PUNCT
hassl-4370	264	78	*	*	PUNCT
hassl-4370	264	79	*	*	PUNCT
hassl-4370	264	80	supported	support	VERB
hassl-4370	264	81	h2d	h2d	ADJ
hassl-4370	264	82	frq→	frq→	VERB
hassl-4370	264	83	dme	dme	NOUN
hassl-4370	264	84	0.805	0.805	NUM
hassl-4370	264	85	*	*	PUNCT
hassl-4370	264	86	*	*	PUNCT
hassl-4370	264	87	*	*	PUNCT
hassl-4370	264	88	supported	support	VERB
hassl-4370	264	89	h3a	h3a	NOUN
hassl-4370	264	90	ora→	ora→	X
hassl-4370	264	91	ait	ait	NOUN
hassl-4370	264	92	0	0	NUM
hassl-4370	264	93	.	.	PUNCT
hassl-4370	265	1	348	348	NUM
hassl-4370	265	2	*	*	PUNCT
hassl-4370	265	3	*	*	PUNCT
hassl-4370	265	4	*	*	PUNCT
hassl-4370	265	5	supported	support	VERB
hassl-4370	265	6	h3b	h3b	X
hassl-4370	265	7	ora→	ora→	PROPN
hassl-4370	265	8	dme	dme	PROPN
hassl-4370	265	9	-0.196	-0.196	PROPN
hassl-4370	265	10	not	not	PART
hassl-4370	265	11	supported	support	VERB
hassl-4370	265	12	h4a	h4a	PROPN
hassl-4370	265	13	bfp→	bfp→	VERB
hassl-4370	265	14	ait	ait	VERB
hassl-4370	265	15	0.027	0.027	NUM
hassl-4370	265	16	not	not	PART
hassl-4370	265	17	supported	support	VERB
hassl-4370	265	18	h4b	h4b	PROPN
hassl-4370	265	19	bfp→	bfp→	AUX
hassl-4370	265	20	dme	dme	PROPN
hassl-4370	265	21	0.330	0.330	NUM
hassl-4370	265	22	*	*	PUNCT
hassl-4370	265	23	*	*	PUNCT
hassl-4370	265	24	*	*	PUNCT
hassl-4370	265	25	supported	support	VERB
hassl-4370	265	26	h5a	h5a	X
hassl-4370	265	27	ait→	ait→	PROPN
hassl-4370	265	28	dme	dme	PROPN
hassl-4370	265	29	0.813	0.813	NUM
hassl-4370	265	30	*	*	PUNCT
hassl-4370	265	31	*	*	PUNCT
hassl-4370	265	32	*	*	PUNCT
hassl-4370	265	33	supported	support	VERB
hassl-4370	265	34	h5b	h5b	PROPN
hassl-4370	265	35	ait→	ait→	PROPN
hassl-4370	265	36	oga	oga	VERB
hassl-4370	265	37	0.449	0.449	NOUN
hassl-4370	265	38	*	*	PUNCT
hassl-4370	265	39	*	*	PUNCT
hassl-4370	265	40	*	*	PUNCT
hassl-4370	265	41	supported	support	VERB
hassl-4370	265	42	h6	h6	PROPN
hassl-4370	265	43	dme→	dme→	PROPN
hassl-4370	265	44	oga	oga	VERB
hassl-4370	265	45	0.450	0.450	NUM
hassl-4370	265	46	*	*	PUNCT
hassl-4370	265	47	*	*	PUNCT
hassl-4370	265	48	*	*	PUNCT
hassl-4370	265	49	supported	support	VERB
hassl-4370	265	50	note	note	NOUN
hassl-4370	265	51	:	:	PUNCT
hassl-4370	265	52	*	*	PUNCT
hassl-4370	266	1	*	*	PUNCT
hassl-4370	266	2	*	*	PUNCT
hassl-4370	266	3	p	p	X
hassl-4370	266	4	<	<	X
hassl-4370	266	5	0.01	0.01	NUM
hassl-4370	266	6	.	.	PUNCT
hassl-4370	267	1	humanities	humanity	NOUN
hassl-4370	267	2	and	and	CCONJ
hassl-4370	267	3	social	social	ADJ
hassl-4370	267	4	sciences	science	NOUN
hassl-4370	267	5	letters	letter	NOUN
hassl-4370	267	6	,	,	PUNCT
hassl-4370	267	7	2025	2025	NUM
hassl-4370	267	8	,	,	PUNCT
hassl-4370	267	9	13(3	13(3	NUM
hassl-4370	267	10	):	):	PUNCT
hassl-4370	267	11	983	983	NUM
hassl-4370	267	12	-	-	SYM
hassl-4370	267	13	997	997	NUM
hassl-4370	267	14	993	993	NUM
hassl-4370	267	15	©	©	ADP
hassl-4370	267	16	2025	2025	NUM
hassl-4370	267	17	conscientia	conscientia	PROPN
hassl-4370	267	18	beam	beam	PROPN
hassl-4370	267	19	.	.	PUNCT
hassl-4370	268	1	all	all	DET
hassl-4370	268	2	rights	right	NOUN
hassl-4370	268	3	reserved	reserve	VERB
hassl-4370	268	4	.	.	PUNCT
hassl-4370	269	1	figure	figure	NOUN
hassl-4370	269	2	2	2	NUM
hassl-4370	269	3	.	.	PUNCT
hassl-4370	270	1	a	a	DET
hassl-4370	270	2	summary	summary	NOUN
hassl-4370	270	3	of	of	ADP
hassl-4370	270	4	the	the	DET
hassl-4370	270	5	accounting	accounting	NOUN
hassl-4370	270	6	governance	governance	NOUN
hassl-4370	270	7	practice	practice	NOUN
hassl-4370	270	8	:	:	PUNCT
hassl-4370	270	9	organizational	organizational	ADJ
hassl-4370	270	10	goal	goal	NOUN
hassl-4370	270	11	achievement	achievement	NOUN
hassl-4370	270	12	relationships	relationship	NOUN
hassl-4370	270	13	.	.	PUNCT
hassl-4370	271	1	note	note	NOUN
hassl-4370	271	2	:	:	PUNCT
hassl-4370	271	3	note	note	VERB
hassl-4370	271	4	:	:	PUNCT
hassl-4370	271	5	*	*	PUNCT
hassl-4370	271	6	*	*	PUNCT
hassl-4370	271	7	*	*	PUNCT
hassl-4370	272	1	p	p	X
hassl-4370	272	2	<	<	X
hassl-4370	272	3	0.01	0.01	NUM
hassl-4370	272	4	.	.	PUNCT
hassl-4370	272	5	table	table	NOUN
hassl-4370	272	6	5	5	NUM
hassl-4370	272	7	presents	present	VERB
hassl-4370	272	8	the	the	DET
hassl-4370	272	9	results	result	NOUN
hassl-4370	272	10	of	of	ADP
hassl-4370	272	11	multiple	multiple	ADJ
hassl-4370	272	12	regression	regression	NOUN
hassl-4370	272	13	analysis	analysis	NOUN
hassl-4370	272	14	and	and	CCONJ
hassl-4370	272	15	hypotheses	hypothesis	NOUN
hassl-4370	272	16	testing	testing	NOUN
hassl-4370	272	17	.	.	PUNCT
hassl-4370	273	1	humanities	humanity	NOUN
hassl-4370	273	2	and	and	CCONJ
hassl-4370	273	3	social	social	ADJ
hassl-4370	273	4	sciences	science	NOUN
hassl-4370	273	5	letters	letter	NOUN
hassl-4370	273	6	,	,	PUNCT
hassl-4370	273	7	2025	2025	NUM
hassl-4370	273	8	,	,	PUNCT
hassl-4370	273	9	13(3	13(3	NUM
hassl-4370	273	10	):	):	PUNCT
hassl-4370	273	11	983	983	NUM
hassl-4370	273	12	-	-	SYM
hassl-4370	273	13	997	997	NUM
hassl-4370	273	14	994	994	NUM
hassl-4370	273	15	©	©	PROPN
hassl-4370	273	16	2025	2025	NUM
hassl-4370	273	17	conscientia	conscientia	PROPN
hassl-4370	273	18	beam	beam	PROPN
hassl-4370	273	19	.	.	PUNCT
hassl-4370	274	1	all	all	DET
hassl-4370	274	2	rights	right	NOUN
hassl-4370	274	3	reserved	reserve	VERB
hassl-4370	274	4	.	.	PUNCT
hassl-4370	275	1	table	table	NOUN
hassl-4370	275	2	5	5	NUM
hassl-4370	275	3	.	.	PUNCT
hassl-4370	276	1	results	result	NOUN
hassl-4370	276	2	of	of	ADP
hassl-4370	276	3	multiple	multiple	ADJ
hassl-4370	276	4	regression	regression	NOUN
hassl-4370	276	5	analysis	analysis	NOUN
hassl-4370	276	6	and	and	CCONJ
hassl-4370	276	7	hypotheses	hypothesis	NOUN
hassl-4370	276	8	testing	test	VERB
hassl-4370	276	9	independent	independent	ADJ
hassl-4370	276	10	variables	variable	NOUN
hassl-4370	276	11	dependent	dependent	ADJ
hassl-4370	276	12	variables	variable	NOUN
hassl-4370	276	13	frq	frq	VERB
hassl-4370	276	14	ora	ora	INTJ
hassl-4370	276	15	bfp	bfp	PROPN
hassl-4370	276	16	ait	ait	PROPN
hassl-4370	276	17	dme	dme	PROPN
hassl-4370	276	18	dme	dme	PROPN
hassl-4370	276	19	oga	oga	VERB
hassl-4370	276	20	agp	agp	PROPN
hassl-4370	276	21	0.277***(0.222	0.277***(0.222	NOUN
hassl-4370	276	22	)	)	PUNCT
hassl-4370	276	23	0.139***(0.023	0.139***(0.023	NOUN
hassl-4370	276	24	)	)	PUNCT
hassl-4370	276	25	0.194***(0.024	0.194***(0.024	NUM
hassl-4370	276	26	)	)	PUNCT
hassl-4370	276	27	0.025***(0.022	0.025***(0.022	NOUN
hassl-4370	276	28	)	)	PUNCT
hassl-4370	276	29	0.208***(0.017	0.208***(0.017	NOUN
hassl-4370	276	30	)	)	PUNCT
hassl-4370	276	31	0.289***(0.029	0.289***(0.029	NOUN
hassl-4370	276	32	)	)	PUNCT
hassl-4370	276	33	frq	frq	PROPN
hassl-4370	276	34	0.334***(0.057	0.334***(0.057	NOUN
hassl-4370	276	35	)	)	PUNCT
hassl-4370	276	36	0.421***(0.063	0.421***(0.063	NUM
hassl-4370	276	37	)	)	PUNCT
hassl-4370	276	38	0.488***(0.049	0.488***(0.049	NUM
hassl-4370	276	39	)	)	PUNCT
hassl-4370	276	40	0.805***(0.071	0.805***(0.071	NOUN
hassl-4370	276	41	)	)	PUNCT
hassl-4370	276	42	ora	ora	NOUN
hassl-4370	276	43	0.348***(0.093	0.348***(0.093	NUM
hassl-4370	276	44	)	)	PUNCT
hassl-4370	276	45	-0.196(0.136	-0.196(0.136	PUNCT
hassl-4370	276	46	)	)	PUNCT
hassl-4370	276	47	bfp	bfp	NOUN
hassl-4370	276	48	0.027(0.083	0.027(0.083	NOUN
hassl-4370	276	49	)	)	PUNCT
hassl-4370	276	50	0.330***(0.122	0.330***(0.122	PROPN
hassl-4370	276	51	)	)	PUNCT
hassl-4370	276	52	ait	ait	NOUN
hassl-4370	276	53	0.813***(0.081	0.813***(0.081	NUM
hassl-4370	276	54	)	)	PUNCT
hassl-4370	277	1	0.449***(0.101	0.449***(0.101	PROPN
hassl-4370	277	2	)	)	PUNCT
hassl-4370	277	3	dme	dme	PROPN
hassl-4370	277	4	0.450***(0.073	0.450***(0.073	NOUN
hassl-4370	277	5	)	)	PUNCT
hassl-4370	277	6	fag	fag	NOUN
hassl-4370	277	7	-0.003(0.055	-0.003(0.055	NOUN
hassl-4370	277	8	)	)	PUNCT
hassl-4370	277	9	0.068(0.057	0.068(0.057	ADJ
hassl-4370	277	10	)	)	PUNCT
hassl-4370	277	11	0.074(0.064	0.074(0.064	NOUN
hassl-4370	277	12	)	)	PUNCT
hassl-4370	277	13	0.003(0.044	0.003(0.044	NOUN
hassl-4370	277	14	)	)	PUNCT
hassl-4370	277	15	0.001(0.064	0.001(0.064	NOUN
hassl-4370	277	16	)	)	PUNCT
hassl-4370	277	17	0.004(0.072	0.004(0.072	NOUN
hassl-4370	277	18	)	)	PUNCT
hassl-4370	277	19	0.002(0.067	0.002(0.067	NOUN
hassl-4370	277	20	)	)	PUNCT
hassl-4370	277	21	fsz	fsz	NOUN
hassl-4370	277	22	-0.040(0.055	-0.040(0.055	NOUN
hassl-4370	277	23	)	)	PUNCT
hassl-4370	277	24	-0.030(0.057	-0.030(0.057	ADJ
hassl-4370	277	25	)	)	PUNCT
hassl-4370	277	26	0.006(0.064	0.006(0.064	NUM
hassl-4370	277	27	)	)	PUNCT
hassl-4370	277	28	0.005(0.044	0.005(0.044	PROPN
hassl-4370	277	29	)	)	PUNCT
hassl-4370	277	30	0.098(0.064	0.098(0.064	NOUN
hassl-4370	277	31	)	)	PUNCT
hassl-4370	277	32	0.088(0.071	0.088(0.071	PROPN
hassl-4370	277	33	)	)	PUNCT
hassl-4370	277	34	0.145**(0.067	0.145**(0.067	NOUN
hassl-4370	277	35	)	)	PUNCT
hassl-4370	277	36	cga	cga	PROPN
hassl-4370	277	37	0.065(0.053	0.065(0.053	NUM
hassl-4370	277	38	)	)	PUNCT
hassl-4370	277	39	0.065(0.056	0.065(0.056	PROPN
hassl-4370	277	40	)	)	PUNCT
hassl-4370	277	41	0.011(0.620	0.011(0.620	NOUN
hassl-4370	277	42	)	)	PUNCT
hassl-4370	277	43	0.035(0.043	0.035(0.043	NOUN
hassl-4370	277	44	)	)	PUNCT
hassl-4370	277	45	0.034(0.063	0.034(0.063	NOUN
hassl-4370	277	46	)	)	PUNCT
hassl-4370	277	47	0.002(0.070	0.002(0.070	NUM
hassl-4370	277	48	)	)	PUNCT
hassl-4370	277	49	0.005(0.066	0.005(0.066	NOUN
hassl-4370	277	50	)	)	PUNCT
hassl-4370	277	51	adjusted	adjusted	ADJ
hassl-4370	277	52	r2	r2	NOUN
hassl-4370	277	53	0.534	0.534	NUM
hassl-4370	277	54	0.180	0.180	NUM
hassl-4370	277	55	0.205	0.205	NUM
hassl-4370	277	56	0.594	0.594	NUM
hassl-4370	277	57	0.542	0.542	NUM
hassl-4370	277	58	0.426	0.426	NUM
hassl-4370	277	59	0.499	0.499	NUM
hassl-4370	277	60	note	note	NOUN
hassl-4370	277	61	:	:	PUNCT
hassl-4370	277	62	*	*	PUNCT
hassl-4370	277	63	*	*	PUNCT
hassl-4370	277	64	*	*	PUNCT
hassl-4370	277	65	p	p	X
hassl-4370	277	66	<	<	X
hassl-4370	277	67	0.01	0.01	NUM
hassl-4370	277	68	,	,	PUNCT
hassl-4370	277	69	*	*	PUNCT
hassl-4370	277	70	*	*	PUNCT
hassl-4370	277	71	p	p	X
hassl-4370	277	72	<	<	X
hassl-4370	277	73	0.05	0.05	NUM
hassl-4370	277	74	,	,	PUNCT
hassl-4370	277	75	beta	beta	ADJ
hassl-4370	277	76	coefficients	coefficient	NOUN
hassl-4370	277	77	with	with	ADP
hassl-4370	277	78	the	the	DET
hassl-4370	277	79	standard	standard	NOUN
hassl-4370	277	80	in	in	ADP
hassl-4370	277	81	parentheses	parenthesis	NOUN
hassl-4370	277	82	humanities	humanity	NOUN
hassl-4370	277	83	and	and	CCONJ
hassl-4370	277	84	social	social	ADJ
hassl-4370	277	85	sciences	science	NOUN
hassl-4370	277	86	letters	letter	NOUN
hassl-4370	277	87	,	,	PUNCT
hassl-4370	277	88	2025	2025	NUM
hassl-4370	277	89	,	,	PUNCT
hassl-4370	277	90	13(3	13(3	NUM
hassl-4370	277	91	):	):	PUNCT
hassl-4370	277	92	983	983	NUM
hassl-4370	277	93	-	-	SYM
hassl-4370	277	94	997	997	NUM
hassl-4370	277	95	995	995	NUM
hassl-4370	277	96	©	©	ADP
hassl-4370	277	97	2025	2025	NUM
hassl-4370	277	98	conscientia	conscientia	PROPN
hassl-4370	277	99	beam	beam	PROPN
hassl-4370	277	100	.	.	PUNCT
hassl-4370	278	1	all	all	DET
hassl-4370	278	2	rights	right	NOUN
hassl-4370	278	3	reserved	reserve	VERB
hassl-4370	278	4	.	.	PUNCT
hassl-4370	279	1	5	5	X
hassl-4370	279	2	.	.	X
hassl-4370	279	3	implications	implication	NOUN
hassl-4370	279	4	and	and	CCONJ
hassl-4370	279	5	future	future	ADJ
hassl-4370	279	6	research	research	NOUN
hassl-4370	279	7	5.1	5.1	NUM
hassl-4370	279	8	.	.	PUNCT
hassl-4370	280	1	theoretical	theoretical	ADJ
hassl-4370	280	2	implication	implication	NOUN
hassl-4370	280	3	and	and	CCONJ
hassl-4370	280	4	future	future	ADJ
hassl-4370	280	5	research	research	NOUN
hassl-4370	280	6	this	this	DET
hassl-4370	280	7	study	study	NOUN
hassl-4370	280	8	employs	employ	VERB
hassl-4370	280	9	stakeholder	stakeholder	NOUN
hassl-4370	280	10	theory	theory	NOUN
hassl-4370	280	11	to	to	PART
hassl-4370	280	12	elucidate	elucidate	VERB
hassl-4370	280	13	the	the	DET
hassl-4370	280	14	competitive	competitive	ADJ
hassl-4370	280	15	advantages	advantage	NOUN
hassl-4370	280	16	and	and	CCONJ
hassl-4370	280	17	performance	performance	NOUN
hassl-4370	280	18	of	of	ADP
hassl-4370	280	19	firms	firm	NOUN
hassl-4370	280	20	.	.	PUNCT
hassl-4370	281	1	accounting	accounting	NOUN
hassl-4370	281	2	governance	governance	NOUN
hassl-4370	281	3	practices	practice	NOUN
hassl-4370	281	4	represent	represent	VERB
hassl-4370	281	5	a	a	DET
hassl-4370	281	6	valuable	valuable	ADJ
hassl-4370	281	7	long	long	ADJ
hassl-4370	281	8	-	-	PUNCT
hassl-4370	281	9	term	term	NOUN
hassl-4370	281	10	source	source	NOUN
hassl-4370	281	11	of	of	ADP
hassl-4370	281	12	financial	financial	ADJ
hassl-4370	281	13	reporting	reporting	NOUN
hassl-4370	281	14	quality	quality	NOUN
hassl-4370	281	15	.	.	PUNCT
hassl-4370	282	1	this	this	DET
hassl-4370	282	2	research	research	NOUN
hassl-4370	282	3	explores	explore	VERB
hassl-4370	282	4	the	the	DET
hassl-4370	282	5	relationship	relationship	NOUN
hassl-4370	282	6	between	between	ADP
hassl-4370	282	7	accounting	accounting	NOUN
hassl-4370	282	8	governance	governance	NOUN
hassl-4370	282	9	practices	practice	NOUN
hassl-4370	282	10	and	and	CCONJ
hassl-4370	282	11	their	their	PRON
hassl-4370	282	12	outcomes	outcome	NOUN
hassl-4370	282	13	,	,	PUNCT
hassl-4370	282	14	including	include	VERB
hassl-4370	282	15	financial	financial	ADJ
hassl-4370	282	16	reporting	reporting	NOUN
hassl-4370	282	17	quality	quality	NOUN
hassl-4370	282	18	,	,	PUNCT
hassl-4370	282	19	operational	operational	ADJ
hassl-4370	282	20	risk	risk	NOUN
hassl-4370	282	21	assurance	assurance	NOUN
hassl-4370	282	22	,	,	PUNCT
hassl-4370	282	23	business	business	NOUN
hassl-4370	282	24	fraud	fraud	NOUN
hassl-4370	282	25	protection	protection	PROPN
hassl-4370	282	26	,	,	PUNCT
hassl-4370	282	27	accounting	account	VERB
hassl-4370	282	28	information	information	NOUN
hassl-4370	282	29	transparency	transparency	NOUN
hassl-4370	282	30	,	,	PUNCT
hassl-4370	282	31	decision	decision	NOUN
hassl-4370	282	32	-	-	PUNCT
hassl-4370	282	33	making	make	VERB
hassl-4370	282	34	effectiveness	effectiveness	NOUN
hassl-4370	282	35	and	and	CCONJ
hassl-4370	282	36	organizational	organizational	ADJ
hassl-4370	282	37	goal	goal	NOUN
hassl-4370	282	38	achievement	achievement	NOUN
hassl-4370	282	39	.	.	PUNCT
hassl-4370	283	1	future	future	ADJ
hassl-4370	283	2	research	research	NOUN
hassl-4370	283	3	may	may	AUX
hassl-4370	283	4	need	need	VERB
hassl-4370	283	5	to	to	PART
hassl-4370	283	6	investigate	investigate	VERB
hassl-4370	283	7	the	the	DET
hassl-4370	283	8	reconceptualized	reconceptualize	VERB
hassl-4370	283	9	direct	direct	ADJ
hassl-4370	283	10	relationships	relationship	NOUN
hassl-4370	283	11	between	between	ADP
hassl-4370	283	12	accounting	accounting	NOUN
hassl-4370	283	13	governance	governance	NOUN
hassl-4370	283	14	practices	practice	NOUN
hassl-4370	283	15	and	and	CCONJ
hassl-4370	283	16	outcome	outcome	VERB
hassl-4370	283	17	variables	variable	NOUN
hassl-4370	283	18	through	through	ADP
hassl-4370	283	19	a	a	DET
hassl-4370	283	20	comprehensive	comprehensive	ADJ
hassl-4370	283	21	review	review	NOUN
hassl-4370	283	22	and	and	CCONJ
hassl-4370	283	23	systematic	systematic	ADJ
hassl-4370	283	24	analysis	analysis	NOUN
hassl-4370	283	25	of	of	ADP
hassl-4370	283	26	existing	exist	VERB
hassl-4370	283	27	literature	literature	NOUN
hassl-4370	283	28	to	to	PART
hassl-4370	283	29	validate	validate	VERB
hassl-4370	283	30	and	and	CCONJ
hassl-4370	283	31	extend	extend	VERB
hassl-4370	283	32	the	the	DET
hassl-4370	283	33	current	current	ADJ
hassl-4370	283	34	theoretical	theoretical	ADJ
hassl-4370	283	35	framework	framework	NOUN
hassl-4370	283	36	.	.	PUNCT
hassl-4370	284	1	moreover	moreover	ADV
hassl-4370	284	2	,	,	PUNCT
hassl-4370	284	3	enhancing	enhance	VERB
hassl-4370	284	4	the	the	DET
hassl-4370	284	5	response	response	NOUN
hassl-4370	284	6	rate	rate	NOUN
hassl-4370	284	7	in	in	ADP
hassl-4370	284	8	subsequent	subsequent	ADJ
hassl-4370	284	9	studies	study	NOUN
hassl-4370	284	10	would	would	AUX
hassl-4370	284	11	improve	improve	VERB
hassl-4370	284	12	the	the	DET
hassl-4370	284	13	statistical	statistical	ADJ
hassl-4370	284	14	power	power	NOUN
hassl-4370	284	15	and	and	CCONJ
hassl-4370	284	16	validate	validate	VERB
hassl-4370	284	17	the	the	DET
hassl-4370	284	18	findings	finding	NOUN
hassl-4370	284	19	of	of	ADP
hassl-4370	284	20	this	this	DET
hassl-4370	284	21	research	research	NOUN
hassl-4370	284	22	.	.	PUNCT
hassl-4370	285	1	additionally	additionally	ADV
hassl-4370	285	2	,	,	PUNCT
hassl-4370	285	3	future	future	ADJ
hassl-4370	285	4	research	research	NOUN
hassl-4370	285	5	may	may	AUX
hassl-4370	285	6	aim	aim	VERB
hassl-4370	285	7	to	to	PART
hassl-4370	285	8	achieve	achieve	VERB
hassl-4370	285	9	broader	broad	ADJ
hassl-4370	285	10	generalizability	generalizability	NOUN
hassl-4370	285	11	by	by	ADP
hassl-4370	285	12	conducting	conduct	VERB
hassl-4370	285	13	comparative	comparative	ADJ
hassl-4370	285	14	analyses	analysis	NOUN
hassl-4370	285	15	across	across	ADP
hassl-4370	285	16	multiple	multiple	ADJ
hassl-4370	285	17	or	or	CCONJ
hassl-4370	285	18	larger	large	ADJ
hassl-4370	285	19	populations	population	NOUN
hassl-4370	285	20	.	.	PUNCT
hassl-4370	286	1	it	it	PRON
hassl-4370	286	2	may	may	AUX
hassl-4370	286	3	also	also	ADV
hassl-4370	286	4	be	be	AUX
hassl-4370	286	5	advisable	advisable	ADJ
hassl-4370	286	6	to	to	PART
hassl-4370	286	7	collect	collect	VERB
hassl-4370	286	8	data	datum	NOUN
hassl-4370	286	9	from	from	ADP
hassl-4370	286	10	more	more	ADJ
hassl-4370	286	11	than	than	ADP
hassl-4370	286	12	200	200	NUM
hassl-4370	286	13	additional	additional	ADJ
hassl-4370	286	14	experiments	experiment	NOUN
hassl-4370	286	15	,	,	PUNCT
hassl-4370	286	16	utilizing	utilize	VERB
hassl-4370	286	17	advanced	advanced	ADJ
hassl-4370	286	18	statistical	statistical	ADJ
hassl-4370	286	19	techniques	technique	NOUN
hassl-4370	286	20	,	,	PUNCT
hassl-4370	286	21	such	such	ADJ
hassl-4370	286	22	as	as	ADP
hassl-4370	286	23	structural	structural	ADJ
hassl-4370	286	24	equation	equation	NOUN
hassl-4370	286	25	modeling	modeling	NOUN
hassl-4370	286	26	.	.	PUNCT
hassl-4370	287	1	5.2	5.2	NUM
hassl-4370	287	2	.	.	PUNCT
hassl-4370	288	1	managerial	managerial	ADJ
hassl-4370	288	2	implication	implication	NOUN
hassl-4370	288	3	accounting	accounting	NOUN
hassl-4370	288	4	governance	governance	NOUN
hassl-4370	288	5	practices	practice	NOUN
hassl-4370	288	6	are	be	AUX
hassl-4370	288	7	fundamental	fundamental	ADJ
hassl-4370	288	8	to	to	ADP
hassl-4370	288	9	a	a	DET
hassl-4370	288	10	firm	firm	NOUN
hassl-4370	288	11	's	's	PART
hassl-4370	288	12	long	long	ADJ
hassl-4370	288	13	-	-	PUNCT
hassl-4370	288	14	term	term	NOUN
hassl-4370	288	15	performance	performance	NOUN
hassl-4370	288	16	,	,	PUNCT
hassl-4370	288	17	survival	survival	NOUN
hassl-4370	288	18	,	,	PUNCT
hassl-4370	288	19	and	and	CCONJ
hassl-4370	288	20	sustainability	sustainability	NOUN
hassl-4370	288	21	.	.	PUNCT
hassl-4370	289	1	firms	firm	NOUN
hassl-4370	289	2	must	must	AUX
hassl-4370	289	3	develop	develop	VERB
hassl-4370	289	4	,	,	PUNCT
hassl-4370	289	5	implement	implement	VERB
hassl-4370	289	6	,	,	PUNCT
hassl-4370	289	7	and	and	CCONJ
hassl-4370	289	8	refine	refine	VERB
hassl-4370	289	9	these	these	DET
hassl-4370	289	10	practices	practice	NOUN
hassl-4370	289	11	as	as	ADP
hassl-4370	289	12	strategic	strategic	ADJ
hassl-4370	289	13	approaches	approach	NOUN
hassl-4370	289	14	to	to	PART
hassl-4370	289	15	compete	compete	VERB
hassl-4370	289	16	effectively	effectively	ADV
hassl-4370	289	17	in	in	ADP
hassl-4370	289	18	dynamic	dynamic	ADJ
hassl-4370	289	19	environments	environment	NOUN
hassl-4370	289	20	and	and	CCONJ
hassl-4370	289	21	uncertain	uncertain	ADJ
hassl-4370	289	22	competitive	competitive	ADJ
hassl-4370	289	23	markets	market	NOUN
hassl-4370	289	24	.	.	PUNCT
hassl-4370	290	1	consequently	consequently	ADV
hassl-4370	290	2	,	,	PUNCT
hassl-4370	290	3	organizations	organization	NOUN
hassl-4370	290	4	need	need	VERB
hassl-4370	290	5	to	to	PART
hassl-4370	290	6	gain	gain	VERB
hassl-4370	290	7	a	a	DET
hassl-4370	290	8	thorough	thorough	ADJ
hassl-4370	290	9	understanding	understanding	NOUN
hassl-4370	290	10	of	of	ADP
hassl-4370	290	11	the	the	DET
hassl-4370	290	12	characteristics	characteristic	NOUN
hassl-4370	290	13	and	and	CCONJ
hassl-4370	290	14	processes	process	VERB
hassl-4370	290	15	inherent	inherent	ADJ
hassl-4370	290	16	in	in	ADP
hassl-4370	290	17	accounting	accounting	NOUN
hassl-4370	290	18	governance	governance	NOUN
hassl-4370	290	19	practices	practice	NOUN
hassl-4370	290	20	once	once	SCONJ
hassl-4370	290	21	they	they	PRON
hassl-4370	290	22	have	have	AUX
hassl-4370	290	23	been	be	AUX
hassl-4370	290	24	successfully	successfully	ADV
hassl-4370	290	25	integrated	integrate	VERB
hassl-4370	290	26	into	into	ADP
hassl-4370	290	27	their	their	PRON
hassl-4370	290	28	operations	operation	NOUN
hassl-4370	290	29	.	.	PUNCT
hassl-4370	291	1	moreover	moreover	ADV
hassl-4370	291	2	,	,	PUNCT
hassl-4370	291	3	firms	firm	NOUN
hassl-4370	291	4	are	be	AUX
hassl-4370	291	5	required	require	VERB
hassl-4370	291	6	to	to	PART
hassl-4370	291	7	allocate	allocate	VERB
hassl-4370	291	8	their	their	PRON
hassl-4370	291	9	resources	resource	NOUN
hassl-4370	291	10	and	and	CCONJ
hassl-4370	291	11	assets	asset	NOUN
hassl-4370	291	12	in	in	ADP
hassl-4370	291	13	alignment	alignment	NOUN
hassl-4370	291	14	with	with	ADP
hassl-4370	291	15	the	the	DET
hassl-4370	291	16	principles	principle	NOUN
hassl-4370	291	17	of	of	ADP
hassl-4370	291	18	accounting	accounting	NOUN
hassl-4370	291	19	governance	governance	NOUN
hassl-4370	291	20	practices	practice	NOUN
hassl-4370	291	21	which	which	PRON
hassl-4370	291	22	encompass	encompass	VERB
hassl-4370	291	23	both	both	DET
hassl-4370	291	24	structural	structural	ADJ
hassl-4370	291	25	frameworks	framework	NOUN
hassl-4370	291	26	and	and	CCONJ
hassl-4370	291	27	procedural	procedural	ADJ
hassl-4370	291	28	guidelines	guideline	NOUN
hassl-4370	291	29	.	.	PUNCT
hassl-4370	292	1	as	as	ADP
hassl-4370	292	2	a	a	DET
hassl-4370	292	3	result	result	NOUN
hassl-4370	292	4	,	,	PUNCT
hassl-4370	292	5	accounting	accounting	NOUN
hassl-4370	292	6	governance	governance	NOUN
hassl-4370	292	7	procedures	procedure	NOUN
hassl-4370	292	8	serve	serve	VERB
hassl-4370	292	9	as	as	ADP
hassl-4370	292	10	strategic	strategic	ADJ
hassl-4370	292	11	instruments	instrument	NOUN
hassl-4370	292	12	for	for	SCONJ
hassl-4370	292	13	organizations	organization	NOUN
hassl-4370	292	14	to	to	PART
hassl-4370	292	15	attain	attain	VERB
hassl-4370	292	16	superior	superior	ADJ
hassl-4370	292	17	accounting	accounting	NOUN
hassl-4370	292	18	positions	position	NOUN
hassl-4370	292	19	,	,	PUNCT
hassl-4370	292	20	foster	foster	ADJ
hassl-4370	292	21	sustainable	sustainable	ADJ
hassl-4370	292	22	competitiveness	competitiveness	NOUN
hassl-4370	292	23	,	,	PUNCT
hassl-4370	292	24	and	and	CCONJ
hassl-4370	292	25	achieve	achieve	VERB
hassl-4370	292	26	long	long	ADJ
hassl-4370	292	27	-	-	PUNCT
hassl-4370	292	28	term	term	NOUN
hassl-4370	292	29	performance	performance	NOUN
hassl-4370	292	30	and	and	CCONJ
hassl-4370	292	31	benefits	benefit	NOUN
hassl-4370	292	32	.	.	PUNCT
hassl-4370	293	1	in	in	ADP
hassl-4370	293	2	a	a	DET
hassl-4370	293	3	nutshell	nutshell	NOUN
hassl-4370	293	4	,	,	PUNCT
hassl-4370	293	5	the	the	DET
hassl-4370	293	6	development	development	NOUN
hassl-4370	293	7	of	of	ADP
hassl-4370	293	8	accounting	accounting	NOUN
hassl-4370	293	9	governance	governance	NOUN
hassl-4370	293	10	practices	practice	NOUN
hassl-4370	293	11	is	be	AUX
hassl-4370	293	12	crucial	crucial	ADJ
hassl-4370	293	13	for	for	ADP
hassl-4370	293	14	firms	firm	NOUN
hassl-4370	293	15	,	,	PUNCT
hassl-4370	293	16	enabling	enable	VERB
hassl-4370	293	17	them	they	PRON
hassl-4370	293	18	to	to	PART
hassl-4370	293	19	realize	realize	VERB
hassl-4370	293	20	these	these	DET
hassl-4370	293	21	outcomes	outcome	NOUN
hassl-4370	293	22	.	.	PUNCT
hassl-4370	294	1	6	6	X
hassl-4370	294	2	.	.	X
hassl-4370	294	3	conclusion	conclusion	NOUN
hassl-4370	294	4	accounting	accounting	NOUN
hassl-4370	294	5	governance	governance	NOUN
hassl-4370	294	6	practices	practice	NOUN
hassl-4370	294	7	are	be	AUX
hassl-4370	294	8	a	a	DET
hassl-4370	294	9	good	good	ADJ
hassl-4370	294	10	guiding	guide	VERB
hassl-4370	294	11	principle	principle	NOUN
hassl-4370	294	12	in	in	ADP
hassl-4370	294	13	accounting	accounting	NOUN
hassl-4370	294	14	skills	skill	NOUN
hassl-4370	294	15	.	.	PUNCT
hassl-4370	295	1	the	the	DET
hassl-4370	295	2	objective	objective	NOUN
hassl-4370	295	3	of	of	ADP
hassl-4370	295	4	this	this	DET
hassl-4370	295	5	study	study	NOUN
hassl-4370	295	6	is	be	AUX
hassl-4370	295	7	to	to	PART
hassl-4370	295	8	investigate	investigate	VERB
hassl-4370	295	9	the	the	DET
hassl-4370	295	10	effects	effect	NOUN
hassl-4370	295	11	of	of	ADP
hassl-4370	295	12	accounting	accounting	NOUN
hassl-4370	295	13	governance	governance	NOUN
hassl-4370	295	14	practices	practice	NOUN
hassl-4370	295	15	on	on	ADP
hassl-4370	295	16	organizational	organizational	ADJ
hassl-4370	295	17	goal	goal	NOUN
hassl-4370	295	18	achievement	achievement	NOUN
hassl-4370	295	19	.	.	PUNCT
hassl-4370	296	1	the	the	DET
hassl-4370	296	2	outcomes	outcome	NOUN
hassl-4370	296	3	of	of	ADP
hassl-4370	296	4	accounting	accounting	NOUN
hassl-4370	296	5	governance	governance	NOUN
hassl-4370	296	6	practices	practice	NOUN
hassl-4370	296	7	comprise	comprise	VERB
hassl-4370	296	8	financial	financial	ADJ
hassl-4370	296	9	reporting	reporting	NOUN
hassl-4370	296	10	quality	quality	NOUN
hassl-4370	296	11	,	,	PUNCT
hassl-4370	296	12	operational	operational	ADJ
hassl-4370	296	13	risk	risk	NOUN
hassl-4370	296	14	assurance	assurance	NOUN
hassl-4370	296	15	,	,	PUNCT
hassl-4370	296	16	business	business	NOUN
hassl-4370	296	17	fraud	fraud	NOUN
hassl-4370	296	18	protection	protection	PROPN
hassl-4370	296	19	,	,	PUNCT
hassl-4370	296	20	accounting	account	VERB
hassl-4370	296	21	information	information	NOUN
hassl-4370	296	22	transparency	transparency	NOUN
hassl-4370	296	23	,	,	PUNCT
hassl-4370	296	24	decision	decision	NOUN
hassl-4370	296	25	-	-	PUNCT
hassl-4370	296	26	making	make	VERB
hassl-4370	296	27	effectiveness	effectiveness	NOUN
hassl-4370	296	28	,	,	PUNCT
hassl-4370	296	29	and	and	CCONJ
hassl-4370	296	30	organizational	organizational	ADJ
hassl-4370	296	31	goal	goal	NOUN
hassl-4370	296	32	achievement	achievement	NOUN
hassl-4370	296	33	.	.	PUNCT
hassl-4370	297	1	the	the	DET
hassl-4370	297	2	sample	sample	NOUN
hassl-4370	297	3	of	of	ADP
hassl-4370	297	4	this	this	DET
hassl-4370	297	5	research	research	NOUN
hassl-4370	297	6	consists	consist	VERB
hassl-4370	297	7	of	of	ADP
hassl-4370	297	8	171	171	NUM
hassl-4370	297	9	listed	list	VERB
hassl-4370	297	10	firms	firm	NOUN
hassl-4370	297	11	in	in	ADP
hassl-4370	297	12	thailand	thailand	PROPN
hassl-4370	297	13	.	.	PUNCT
hassl-4370	298	1	both	both	DET
hassl-4370	298	2	structural	structural	ADJ
hassl-4370	298	3	equation	equation	NOUN
hassl-4370	298	4	models	model	NOUN
hassl-4370	298	5	and	and	CCONJ
hassl-4370	298	6	multiple	multiple	ADJ
hassl-4370	298	7	regression	regression	NOUN
hassl-4370	298	8	analyses	analysis	NOUN
hassl-4370	298	9	are	be	AUX
hassl-4370	298	10	utilized	utilize	VERB
hassl-4370	298	11	to	to	PART
hassl-4370	298	12	test	test	VERB
hassl-4370	298	13	both	both	CCONJ
hassl-4370	298	14	direct	direct	ADJ
hassl-4370	298	15	and	and	CCONJ
hassl-4370	298	16	indirect	indirect	ADJ
hassl-4370	298	17	effects	effect	NOUN
hassl-4370	298	18	.	.	PUNCT
hassl-4370	299	1	the	the	DET
hassl-4370	299	2	results	result	NOUN
hassl-4370	299	3	of	of	ADP
hassl-4370	299	4	this	this	DET
hassl-4370	299	5	research	research	NOUN
hassl-4370	299	6	suggest	suggest	VERB
hassl-4370	299	7	that	that	SCONJ
hassl-4370	299	8	accounting	accounting	NOUN
hassl-4370	299	9	governance	governance	NOUN
hassl-4370	299	10	practices	practice	NOUN
hassl-4370	299	11	,	,	PUNCT
hassl-4370	299	12	financial	financial	ADJ
hassl-4370	299	13	reporting	reporting	NOUN
hassl-4370	299	14	quality	quality	NOUN
hassl-4370	299	15	,	,	PUNCT
hassl-4370	299	16	accounting	account	VERB
hassl-4370	299	17	information	information	NOUN
hassl-4370	299	18	transparency	transparency	NOUN
hassl-4370	299	19	,	,	PUNCT
hassl-4370	299	20	and	and	CCONJ
hassl-4370	299	21	decision	decision	NOUN
hassl-4370	299	22	-	-	PUNCT
hassl-4370	299	23	making	making	NOUN
hassl-4370	299	24	effectiveness	effectiveness	NOUN
hassl-4370	299	25	positively	positively	ADV
hassl-4370	299	26	affect	affect	VERB
hassl-4370	299	27	all	all	DET
hassl-4370	299	28	outcomes	outcome	NOUN
hassl-4370	299	29	.	.	PUNCT
hassl-4370	300	1	in	in	ADP
hassl-4370	300	2	addition	addition	NOUN
hassl-4370	300	3	,	,	PUNCT
hassl-4370	300	4	operational	operational	ADJ
hassl-4370	300	5	risk	risk	NOUN
hassl-4370	300	6	assurance	assurance	NOUN
hassl-4370	300	7	positively	positively	ADV
hassl-4370	300	8	affects	affect	VERB
hassl-4370	300	9	accounting	account	VERB
hassl-4370	300	10	information	information	NOUN
hassl-4370	300	11	transparency	transparency	NOUN
hassl-4370	300	12	,	,	PUNCT
hassl-4370	300	13	and	and	CCONJ
hassl-4370	300	14	business	business	NOUN
hassl-4370	300	15	fraud	fraud	NOUN
hassl-4370	300	16	protection	protection	NOUN
hassl-4370	300	17	positively	positively	ADV
hassl-4370	300	18	affects	affect	VERB
hassl-4370	300	19	decision	decision	NOUN
hassl-4370	300	20	-	-	PUNCT
hassl-4370	300	21	making	make	VERB
hassl-4370	300	22	effectiveness	effectiveness	NOUN
hassl-4370	300	23	.	.	PUNCT
hassl-4370	301	1	in	in	ADP
hassl-4370	301	2	summary	summary	NOUN
hassl-4370	301	3	,	,	PUNCT
hassl-4370	301	4	accounting	accounting	NOUN
hassl-4370	301	5	governance	governance	NOUN
hassl-4370	301	6	practices	practice	NOUN
hassl-4370	301	7	are	be	AUX
hassl-4370	301	8	considered	consider	VERB
hassl-4370	301	9	a	a	DET
hassl-4370	301	10	critical	critical	ADJ
hassl-4370	301	11	instrument	instrument	NOUN
hassl-4370	301	12	for	for	ADP
hassl-4370	301	13	improving	improve	VERB
hassl-4370	301	14	,	,	PUNCT
hassl-4370	301	15	achieving	achieve	VERB
hassl-4370	301	16	,	,	PUNCT
hassl-4370	301	17	and	and	CCONJ
hassl-4370	301	18	maintaining	maintain	VERB
hassl-4370	301	19	long	long	ADJ
hassl-4370	301	20	-	-	PUNCT
hassl-4370	301	21	term	term	NOUN
hassl-4370	301	22	performance	performance	NOUN
hassl-4370	301	23	.	.	PUNCT
hassl-4370	302	1	the	the	DET
hassl-4370	302	2	research	research	NOUN
hassl-4370	302	3	recommends	recommend	VERB
hassl-4370	302	4	that	that	SCONJ
hassl-4370	302	5	organizations	organization	NOUN
hassl-4370	302	6	should	should	AUX
hassl-4370	302	7	use	use	VERB
hassl-4370	302	8	accounting	accounting	NOUN
hassl-4370	302	9	governance	governance	NOUN
hassl-4370	302	10	practices	practice	NOUN
hassl-4370	302	11	as	as	ADP
hassl-4370	302	12	a	a	DET
hassl-4370	302	13	key	key	ADJ
hassl-4370	302	14	business	business	NOUN
hassl-4370	302	15	tool	tool	NOUN
hassl-4370	302	16	to	to	PART
hassl-4370	302	17	achieve	achieve	VERB
hassl-4370	302	18	long	long	ADJ
hassl-4370	302	19	-	-	PUNCT
hassl-4370	302	20	term	term	NOUN
hassl-4370	302	21	success	success	NOUN
hassl-4370	302	22	,	,	PUNCT
hassl-4370	302	23	growth	growth	NOUN
hassl-4370	302	24	and	and	CCONJ
hassl-4370	302	25	sustainability	sustainability	NOUN
hassl-4370	302	26	.	.	PUNCT
hassl-4370	303	1	another	another	DET
hassl-4370	303	2	piece	piece	NOUN
hassl-4370	303	3	of	of	ADP
hassl-4370	303	4	advice	advice	NOUN
hassl-4370	303	5	for	for	ADP
hassl-4370	303	6	future	future	ADJ
hassl-4370	303	7	research	research	NOUN
hassl-4370	303	8	is	be	AUX
hassl-4370	303	9	to	to	PART
hassl-4370	303	10	acquire	acquire	VERB
hassl-4370	303	11	data	datum	NOUN
hassl-4370	303	12	from	from	ADP
hassl-4370	303	13	different	different	ADJ
hassl-4370	303	14	or	or	CCONJ
hassl-4370	303	15	larger	large	ADJ
hassl-4370	303	16	groups	group	NOUN
hassl-4370	303	17	to	to	PART
hassl-4370	303	18	confirm	confirm	VERB
hassl-4370	303	19	and	and	CCONJ
hassl-4370	303	20	improve	improve	VERB
hassl-4370	303	21	the	the	DET
hassl-4370	303	22	research	research	NOUN
hassl-4370	303	23	.	.	PUNCT
hassl-4370	304	1	humanities	humanity	NOUN
hassl-4370	304	2	and	and	CCONJ
hassl-4370	304	3	social	social	ADJ
hassl-4370	304	4	sciences	science	NOUN
hassl-4370	304	5	letters	letter	NOUN
hassl-4370	304	6	,	,	PUNCT
hassl-4370	304	7	2025	2025	NUM
hassl-4370	304	8	,	,	PUNCT
hassl-4370	304	9	13(3	13(3	NUM
hassl-4370	304	10	):	):	PUNCT
hassl-4370	304	11	983	983	NUM
hassl-4370	304	12	-	-	SYM
hassl-4370	304	13	997	997	NUM
hassl-4370	304	14	996	996	NUM
hassl-4370	304	15	©	©	PROPN
hassl-4370	304	16	2025	2025	NUM
hassl-4370	304	17	conscientia	conscientia	PROPN
hassl-4370	304	18	beam	beam	PROPN
hassl-4370	304	19	.	.	PUNCT
hassl-4370	305	1	all	all	DET
hassl-4370	305	2	rights	right	NOUN
hassl-4370	305	3	reserved	reserve	VERB
hassl-4370	305	4	.	.	PUNCT
hassl-4370	306	1	funding	funding	NOUN
hassl-4370	306	2	:	:	PUNCT
hassl-4370	306	3	this	this	DET
hassl-4370	306	4	study	study	NOUN
hassl-4370	306	5	received	receive	VERB
hassl-4370	306	6	no	no	DET
hassl-4370	306	7	specific	specific	ADJ
hassl-4370	306	8	financial	financial	ADJ
hassl-4370	306	9	support	support	NOUN
hassl-4370	306	10	.	.	PUNCT
hassl-4370	307	1	institutional	institutional	ADJ
hassl-4370	307	2	review	review	PROPN
hassl-4370	307	3	board	board	NOUN
hassl-4370	307	4	statement	statement	NOUN
hassl-4370	307	5	:	:	PUNCT
hassl-4370	307	6	the	the	DET
hassl-4370	307	7	study	study	NOUN
hassl-4370	307	8	involved	involve	VERB
hassl-4370	307	9	minimal	minimal	ADJ
hassl-4370	307	10	risk	risk	NOUN
hassl-4370	307	11	and	and	CCONJ
hassl-4370	307	12	followed	follow	VERB
hassl-4370	307	13	ethical	ethical	ADJ
hassl-4370	307	14	guidelines	guideline	NOUN
hassl-4370	307	15	for	for	ADP
hassl-4370	307	16	social	social	ADJ
hassl-4370	307	17	science	science	NOUN
hassl-4370	307	18	fieldwork	fieldwork	NOUN
hassl-4370	307	19	.	.	PUNCT
hassl-4370	308	1	formal	formal	ADJ
hassl-4370	308	2	approval	approval	NOUN
hassl-4370	308	3	from	from	ADP
hassl-4370	308	4	an	an	DET
hassl-4370	308	5	institutional	institutional	ADJ
hassl-4370	308	6	review	review	NOUN
hassl-4370	308	7	board	board	NOUN
hassl-4370	308	8	was	be	AUX
hassl-4370	308	9	not	not	PART
hassl-4370	308	10	required	require	VERB
hassl-4370	308	11	under	under	ADP
hassl-4370	308	12	the	the	DET
hassl-4370	308	13	policies	policy	NOUN
hassl-4370	308	14	of	of	ADP
hassl-4370	308	15	nakhon	nakhon	PROPN
hassl-4370	308	16	phanom	phanom	PROPN
hassl-4370	308	17	university	university	PROPN
hassl-4370	308	18	,	,	PUNCT
hassl-4370	308	19	thailand	thailand	PROPN
hassl-4370	308	20	.	.	PUNCT
hassl-4370	309	1	informed	inform	VERB
hassl-4370	309	2	verbal	verbal	ADJ
hassl-4370	309	3	consent	consent	NOUN
hassl-4370	309	4	was	be	AUX
hassl-4370	309	5	obtained	obtain	VERB
hassl-4370	309	6	from	from	ADP
hassl-4370	309	7	all	all	DET
hassl-4370	309	8	participants	participant	NOUN
hassl-4370	309	9	,	,	PUNCT
hassl-4370	309	10	and	and	CCONJ
hassl-4370	309	11	all	all	DET
hassl-4370	309	12	data	datum	NOUN
hassl-4370	309	13	were	be	AUX
hassl-4370	309	14	anonymized	anonymize	VERB
hassl-4370	309	15	to	to	PART
hassl-4370	309	16	protect	protect	VERB
hassl-4370	309	17	participant	participant	ADJ
hassl-4370	309	18	confidentiality	confidentiality	NOUN
hassl-4370	309	19	.	.	PUNCT
hassl-4370	310	1	transparency	transparency	NOUN
hassl-4370	310	2	:	:	PUNCT
hassl-4370	310	3	the	the	DET
hassl-4370	310	4	authors	author	NOUN
hassl-4370	310	5	state	state	VERB
hassl-4370	310	6	that	that	SCONJ
hassl-4370	310	7	the	the	DET
hassl-4370	310	8	manuscript	manuscript	NOUN
hassl-4370	310	9	is	be	AUX
hassl-4370	310	10	honest	honest	ADJ
hassl-4370	310	11	,	,	PUNCT
hassl-4370	310	12	truthful	truthful	ADJ
hassl-4370	310	13	,	,	PUNCT
hassl-4370	310	14	and	and	CCONJ
hassl-4370	310	15	transparent	transparent	ADJ
hassl-4370	310	16	that	that	SCONJ
hassl-4370	310	17	no	no	DET
hassl-4370	310	18	key	key	ADJ
hassl-4370	310	19	aspects	aspect	NOUN
hassl-4370	310	20	of	of	ADP
hassl-4370	310	21	the	the	DET
hassl-4370	310	22	investigation	investigation	NOUN
hassl-4370	310	23	have	have	AUX
hassl-4370	310	24	been	be	AUX
hassl-4370	310	25	omitted	omit	VERB
hassl-4370	310	26	,	,	PUNCT
hassl-4370	310	27	and	and	CCONJ
hassl-4370	310	28	that	that	SCONJ
hassl-4370	310	29	any	any	DET
hassl-4370	310	30	differences	difference	NOUN
hassl-4370	310	31	from	from	ADP
hassl-4370	310	32	the	the	DET
hassl-4370	310	33	study	study	NOUN
hassl-4370	310	34	as	as	SCONJ
hassl-4370	310	35	planned	plan	VERB
hassl-4370	310	36	have	have	AUX
hassl-4370	310	37	been	be	AUX
hassl-4370	310	38	clarified	clarify	VERB
hassl-4370	310	39	.	.	PUNCT
hassl-4370	311	1	this	this	DET
hassl-4370	311	2	study	study	NOUN
hassl-4370	311	3	followed	follow	VERB
hassl-4370	311	4	all	all	PRON
hassl-4370	311	5	writing	write	VERB
hassl-4370	311	6	ethics	ethic	NOUN
hassl-4370	311	7	.	.	PUNCT
hassl-4370	312	1	competing	compete	VERB
hassl-4370	312	2	interests	interest	NOUN
hassl-4370	312	3	:	:	PUNCT
hassl-4370	312	4	the	the	DET
hassl-4370	312	5	authors	author	NOUN
hassl-4370	312	6	declare	declare	VERB
hassl-4370	312	7	that	that	SCONJ
hassl-4370	312	8	they	they	PRON
hassl-4370	312	9	have	have	VERB
hassl-4370	312	10	no	no	DET
hassl-4370	312	11	competing	compete	VERB
hassl-4370	312	12	interests	interest	NOUN
hassl-4370	312	13	.	.	PUNCT
hassl-4370	313	1	authors	author	NOUN
hassl-4370	313	2	’	'	PUNCT
hassl-4370	313	3	contributions	contribution	NOUN
hassl-4370	313	4	:	:	PUNCT
hassl-4370	313	5	all	all	DET
hassl-4370	313	6	authors	author	NOUN
hassl-4370	313	7	contributed	contribute	VERB
hassl-4370	313	8	equally	equally	ADV
hassl-4370	313	9	to	to	ADP
hassl-4370	313	10	the	the	DET
hassl-4370	313	11	conception	conception	NOUN
hassl-4370	313	12	and	and	CCONJ
hassl-4370	313	13	design	design	NOUN
hassl-4370	313	14	of	of	ADP
hassl-4370	313	15	the	the	DET
hassl-4370	313	16	study	study	NOUN
hassl-4370	313	17	.	.	PUNCT
hassl-4370	314	1	all	all	DET
hassl-4370	314	2	authors	author	NOUN
hassl-4370	314	3	have	have	AUX
hassl-4370	314	4	read	read	VERB
hassl-4370	314	5	and	and	CCONJ
hassl-4370	314	6	agreed	agree	VERB
hassl-4370	314	7	to	to	ADP
hassl-4370	314	8	the	the	DET
hassl-4370	314	9	published	publish	VERB
hassl-4370	314	10	version	version	NOUN
hassl-4370	314	11	of	of	ADP
hassl-4370	314	12	the	the	DET
hassl-4370	314	13	manuscript	manuscript	NOUN
hassl-4370	314	14	.	.	PUNCT
hassl-4370	315	1	references	reference	NOUN
hassl-4370	315	2	aaker	aaker	NOUN
hassl-4370	315	3	,	,	PUNCT
hassl-4370	315	4	d.	d.	PROPN
hassl-4370	315	5	a.	a.	PROPN
hassl-4370	315	6	,	,	PUNCT
hassl-4370	315	7	kumar	kumar	PROPN
hassl-4370	315	8	,	,	PUNCT
hassl-4370	315	9	v.	v.	PROPN
hassl-4370	315	10	,	,	PUNCT
hassl-4370	315	11	&	&	CCONJ
hassl-4370	315	12	day	day	PROPN
hassl-4370	315	13	,	,	PUNCT
hassl-4370	315	14	g.	g.	PROPN
hassl-4370	315	15	s.	s.	PROPN
hassl-4370	315	16	(	(	PUNCT
hassl-4370	315	17	2001	2001	NUM
hassl-4370	315	18	)	)	PUNCT
hassl-4370	315	19	.	.	PUNCT
hassl-4370	316	1	marketing	marketing	NOUN
hassl-4370	316	2	research	research	NOUN
hassl-4370	316	3	,	,	PUNCT
hassl-4370	316	4	7th	7th	NOUN
hassl-4370	316	5	.	.	PUNCT
hassl-4370	317	1	john	john	PROPN
hassl-4370	317	2	wiley	wiley	PROPN
hassl-4370	317	3	operations	operations	PROPN
hassl-4370	317	4	research	research	PROPN
hassl-4370	317	5	&	&	CCONJ
hassl-4370	317	6	sons	son	NOUN
hassl-4370	317	7	,	,	PUNCT
hassl-4370	317	8	new	new	PROPN
hassl-4370	317	9	york	york	PROPN
hassl-4370	317	10	,	,	PUNCT
hassl-4370	317	11	51(4	51(4	NUM
hassl-4370	317	12	)	)	PUNCT
hassl-4370	317	13	,	,	PUNCT
hassl-4370	317	14	509	509	NUM
hassl-4370	317	15	-	-	SYM
hassl-4370	317	16	518	518	NUM
hassl-4370	317	17	.	.	PUNCT
hassl-4370	318	1	arend	arend	PROPN
hassl-4370	318	2	,	,	PUNCT
hassl-4370	318	3	r.	r.	PROPN
hassl-4370	318	4	j.	j.	PROPN
hassl-4370	318	5	(	(	PUNCT
hassl-4370	318	6	2014	2014	NUM
hassl-4370	318	7	)	)	PUNCT
hassl-4370	318	8	.	.	PUNCT
hassl-4370	319	1	social	social	ADJ
hassl-4370	319	2	and	and	CCONJ
hassl-4370	319	3	environmental	environmental	ADJ
hassl-4370	319	4	performance	performance	NOUN
hassl-4370	319	5	at	at	ADP
hassl-4370	319	6	smes	sme	NOUN
hassl-4370	319	7	:	:	PUNCT
hassl-4370	319	8	considering	consider	VERB
hassl-4370	319	9	motivations	motivation	NOUN
hassl-4370	319	10	,	,	PUNCT
hassl-4370	319	11	capabilities	capability	NOUN
hassl-4370	319	12	,	,	PUNCT
hassl-4370	319	13	and	and	CCONJ
hassl-4370	319	14	instrumentalism	instrumentalism	NOUN
hassl-4370	319	15	.	.	PUNCT
hassl-4370	320	1	journal	journal	PROPN
hassl-4370	320	2	of	of	ADP
hassl-4370	320	3	business	business	NOUN
hassl-4370	320	4	ethics	ethic	NOUN
hassl-4370	320	5	,	,	PUNCT
hassl-4370	320	6	125	125	NUM
hassl-4370	320	7	,	,	PUNCT
hassl-4370	320	8	541	541	NUM
hassl-4370	320	9	-	-	SYM
hassl-4370	320	10	561	561	NUM
hassl-4370	320	11	.	.	PUNCT
hassl-4370	321	1	armstrong	armstrong	PROPN
hassl-4370	321	2	,	,	PUNCT
hassl-4370	321	3	j.	j.	PROPN
hassl-4370	321	4	s.	s.	PROPN
hassl-4370	321	5	,	,	PUNCT
hassl-4370	321	6	&	&	CCONJ
hassl-4370	321	7	overton	overton	PROPN
hassl-4370	321	8	,	,	PUNCT
hassl-4370	321	9	t.	t.	PROPN
hassl-4370	321	10	s.	s.	PROPN
hassl-4370	321	11	(	(	PUNCT
hassl-4370	321	12	1977	1977	NUM
hassl-4370	321	13	)	)	PUNCT
hassl-4370	321	14	.	.	PUNCT
hassl-4370	322	1	estimating	estimate	VERB
hassl-4370	322	2	nonresponse	nonresponse	NOUN
hassl-4370	322	3	bias	bias	NOUN
hassl-4370	322	4	in	in	ADP
hassl-4370	322	5	mail	mail	NOUN
hassl-4370	322	6	surveys	survey	NOUN
hassl-4370	322	7	.	.	PUNCT
hassl-4370	323	1	journal	journal	NOUN
hassl-4370	323	2	of	of	ADP
hassl-4370	323	3	marketing	marketing	NOUN
hassl-4370	323	4	research	research	NOUN
hassl-4370	323	5	,	,	PUNCT
hassl-4370	323	6	14(3	14(3	NUM
hassl-4370	323	7	)	)	PUNCT
hassl-4370	323	8	,	,	PUNCT
hassl-4370	323	9	396402	396402	NUM
hassl-4370	323	10	.	.	PUNCT
hassl-4370	324	1	https://doi.org/10.1177/002224377701400320	https://doi.org/10.1177/002224377701400320	X
hassl-4370	324	2	austin	austin	PROPN
hassl-4370	324	3	,	,	PUNCT
hassl-4370	324	4	i.	i.	PROPN
hassl-4370	324	5	,	,	PUNCT
hassl-4370	324	6	&	&	CCONJ
hassl-4370	324	7	jones	jones	PROPN
hassl-4370	324	8	,	,	PUNCT
hassl-4370	324	9	g.	g.	PROPN
hassl-4370	324	10	a.	a.	PROPN
hassl-4370	324	11	(	(	PUNCT
hassl-4370	324	12	2015	2015	NUM
hassl-4370	324	13	)	)	PUNCT
hassl-4370	324	14	.	.	PUNCT
hassl-4370	325	1	governance	governance	NOUN
hassl-4370	325	2	of	of	ADP
hassl-4370	325	3	higher	high	ADJ
hassl-4370	325	4	education	education	NOUN
hassl-4370	325	5	:	:	PUNCT
hassl-4370	325	6	global	global	ADJ
hassl-4370	325	7	perspectives	perspective	NOUN
hassl-4370	325	8	,	,	PUNCT
hassl-4370	325	9	theories	theory	NOUN
hassl-4370	325	10	,	,	PUNCT
hassl-4370	325	11	and	and	CCONJ
hassl-4370	325	12	practices	practice	NOUN
hassl-4370	325	13	.	.	PUNCT
hassl-4370	326	1	new	new	PROPN
hassl-4370	326	2	york	york	PROPN
hassl-4370	326	3	:	:	PUNCT
hassl-4370	327	1	routledge	routledge	PROPN
hassl-4370	327	2	.	.	PUNCT
hassl-4370	327	3	bisong	bisong	PROPN
hassl-4370	327	4	,	,	PUNCT
hassl-4370	327	5	h.	h.	PROPN
hassl-4370	327	6	e.	e.	PROPN
hassl-4370	327	7	(	(	PUNCT
hassl-4370	327	8	2022	2022	NUM
hassl-4370	327	9	)	)	PUNCT
hassl-4370	327	10	.	.	PUNCT
hassl-4370	328	1	political	political	ADJ
hassl-4370	328	2	party	party	PROPN
hassl-4370	328	3	administration	administration	NOUN
hassl-4370	328	4	and	and	CCONJ
hassl-4370	328	5	good	good	ADJ
hassl-4370	328	6	governance	governance	NOUN
hassl-4370	328	7	in	in	ADP
hassl-4370	328	8	nigerian	nigerian	PROPN
hassl-4370	328	9	:	:	PUNCT
hassl-4370	328	10	a	a	DET
hassl-4370	328	11	comparative	comparative	ADJ
hassl-4370	328	12	research	research	NOUN
hassl-4370	328	13	of	of	ADP
hassl-4370	328	14	the	the	DET
hassl-4370	328	15	administrations	administration	NOUN
hassl-4370	328	16	of	of	ADP
hassl-4370	328	17	donald	donald	PROPN
hassl-4370	328	18	duke	duke	PROPN
hassl-4370	328	19	and	and	CCONJ
hassl-4370	328	20	liyel	liyel	PROPN
hassl-4370	328	21	imoke	imoke	VERB
hassl-4370	328	22	in	in	ADP
hassl-4370	328	23	cross	cross	PROPN
hassl-4370	328	24	river	river	PROPN
hassl-4370	328	25	state	state	NOUN
hassl-4370	328	26	(	(	PUNCT
hassl-4370	328	27	2003–2011	2003–2011	NUM
hassl-4370	328	28	)	)	PUNCT
hassl-4370	328	29	doctoral	doctoral	ADJ
hassl-4370	328	30	dissertation	dissertation	NOUN
hassl-4370	328	31	,	,	PUNCT
hassl-4370	328	32	nildsdepartment	nildsdepartment	NOUN
hassl-4370	328	33	of	of	ADP
hassl-4370	328	34	studies	study	NOUN
hassl-4370	328	35	.	.	PUNCT
hassl-4370	329	1	cao	cao	PROPN
hassl-4370	329	2	,	,	PUNCT
hassl-4370	329	3	g.	g.	PROPN
hassl-4370	329	4	,	,	PUNCT
hassl-4370	329	5	duan	duan	PROPN
hassl-4370	329	6	,	,	PUNCT
hassl-4370	329	7	y.	y.	PROPN
hassl-4370	329	8	,	,	PUNCT
hassl-4370	329	9	&	&	CCONJ
hassl-4370	329	10	cadden	cadden	ADJ
hassl-4370	329	11	,	,	PUNCT
hassl-4370	329	12	t.	t.	PROPN
hassl-4370	329	13	(	(	PUNCT
hassl-4370	329	14	2019	2019	NUM
hassl-4370	329	15	)	)	PUNCT
hassl-4370	329	16	.	.	PUNCT
hassl-4370	330	1	the	the	DET
hassl-4370	330	2	link	link	NOUN
hassl-4370	330	3	between	between	ADP
hassl-4370	330	4	information	information	NOUN
hassl-4370	330	5	processing	processing	NOUN
hassl-4370	330	6	capability	capability	NOUN
hassl-4370	330	7	and	and	CCONJ
hassl-4370	330	8	competitive	competitive	ADJ
hassl-4370	330	9	advantage	advantage	NOUN
hassl-4370	330	10	mediated	mediate	VERB
hassl-4370	330	11	through	through	ADP
hassl-4370	330	12	decision	decision	NOUN
hassl-4370	330	13	-	-	PUNCT
hassl-4370	330	14	making	make	VERB
hassl-4370	330	15	effectiveness	effectiveness	NOUN
hassl-4370	330	16	.	.	PUNCT
hassl-4370	331	1	international	international	ADJ
hassl-4370	331	2	journal	journal	PROPN
hassl-4370	331	3	of	of	ADP
hassl-4370	331	4	information	information	NOUN
hassl-4370	331	5	management	management	NOUN
hassl-4370	331	6	,	,	PUNCT
hassl-4370	331	7	44	44	NUM
hassl-4370	331	8	,	,	PUNCT
hassl-4370	331	9	121	121	NUM
hassl-4370	331	10	-	-	SYM
hassl-4370	331	11	131	131	NUM
hassl-4370	331	12	.	.	PUNCT
hassl-4370	332	1	https://doi.org/10.1016/j.ijinfomgt.2018.10.003	https://doi.org/10.1016/j.ijinfomgt.2018.10.003	NOUN
hassl-4370	332	2	chanatup	chanatup	PROPN
hassl-4370	332	3	,	,	PUNCT
hassl-4370	332	4	s.	s.	PROPN
hassl-4370	332	5	,	,	PUNCT
hassl-4370	332	6	aujirapongpan	aujirapongpan	PROPN
hassl-4370	332	7	,	,	PUNCT
hassl-4370	332	8	s.	s.	PROPN
hassl-4370	332	9	,	,	PUNCT
hassl-4370	332	10	&	&	CCONJ
hassl-4370	332	11	ritkaew	ritkaew	PROPN
hassl-4370	332	12	,	,	PUNCT
hassl-4370	332	13	s.	s.	PROPN
hassl-4370	332	14	(	(	PUNCT
hassl-4370	332	15	2020	2020	NUM
hassl-4370	332	16	)	)	PUNCT
hassl-4370	332	17	.	.	PUNCT
hassl-4370	333	1	the	the	DET
hassl-4370	333	2	influence	influence	NOUN
hassl-4370	333	3	of	of	ADP
hassl-4370	333	4	corporate	corporate	ADJ
hassl-4370	333	5	governance	governance	NOUN
hassl-4370	333	6	mechanism	mechanism	NOUN
hassl-4370	333	7	on	on	ADP
hassl-4370	333	8	the	the	DET
hassl-4370	333	9	integrated	integrate	VERB
hassl-4370	333	10	financial	financial	ADJ
hassl-4370	333	11	reporting	reporting	NOUN
hassl-4370	333	12	and	and	CCONJ
hassl-4370	333	13	investment	investment	NOUN
hassl-4370	333	14	risk	risk	NOUN
hassl-4370	333	15	of	of	ADP
hassl-4370	333	16	thai	thai	ADJ
hassl-4370	333	17	listed	list	VERB
hassl-4370	333	18	companies	company	NOUN
hassl-4370	333	19	.	.	PUNCT
hassl-4370	334	1	entrepreneurship	entrepreneurship	NOUN
hassl-4370	334	2	and	and	CCONJ
hassl-4370	334	3	sustainability	sustainability	NOUN
hassl-4370	334	4	issues	issue	NOUN
hassl-4370	334	5	,	,	PUNCT
hassl-4370	334	6	7(4	7(4	NUM
hassl-4370	334	7	)	)	PUNCT
hassl-4370	334	8	,	,	PUNCT
hassl-4370	334	9	2818	2818	NUM
hassl-4370	334	10	.	.	PUNCT
hassl-4370	335	1	https://doi.org/10.9770/jesi.2020.7.4(16	https://doi.org/10.9770/jesi.2020.7.4(16	NUM
hassl-4370	335	2	)	)	PUNCT
hassl-4370	335	3	cheng	cheng	PROPN
hassl-4370	335	4	,	,	PUNCT
hassl-4370	335	5	s.	s.	PROPN
hassl-4370	335	6	,	,	PUNCT
hassl-4370	335	7	lin	lin	PROPN
hassl-4370	335	8	,	,	PUNCT
hassl-4370	335	9	k.	k.	PROPN
hassl-4370	335	10	z.	z.	PROPN
hassl-4370	335	11	,	,	PUNCT
hassl-4370	335	12	&	&	CCONJ
hassl-4370	335	13	wong	wong	PROPN
hassl-4370	335	14	,	,	PUNCT
hassl-4370	335	15	w.	w.	PROPN
hassl-4370	335	16	(	(	PUNCT
hassl-4370	335	17	2016	2016	NUM
hassl-4370	335	18	)	)	PUNCT
hassl-4370	335	19	.	.	PUNCT
hassl-4370	336	1	corporate	corporate	ADJ
hassl-4370	336	2	social	social	ADJ
hassl-4370	336	3	responsibility	responsibility	NOUN
hassl-4370	336	4	reporting	reporting	NOUN
hassl-4370	336	5	and	and	CCONJ
hassl-4370	336	6	firm	firm	ADJ
hassl-4370	336	7	performance	performance	NOUN
hassl-4370	336	8	:	:	PUNCT
hassl-4370	336	9	evidence	evidence	NOUN
hassl-4370	336	10	from	from	ADP
hassl-4370	336	11	china	china	PROPN
hassl-4370	336	12	.	.	PUNCT
hassl-4370	337	1	journal	journal	PROPN
hassl-4370	337	2	of	of	ADP
hassl-4370	337	3	management	management	NOUN
hassl-4370	337	4	&	&	CCONJ
hassl-4370	337	5	governance	governance	NOUN
hassl-4370	337	6	,	,	PUNCT
hassl-4370	337	7	20	20	NUM
hassl-4370	337	8	,	,	PUNCT
hassl-4370	337	9	503	503	NUM
hassl-4370	337	10	-	-	SYM
hassl-4370	337	11	523	523	NUM
hassl-4370	337	12	.	.	PUNCT
hassl-4370	338	1	https://doi.org/10.1007/s10997-015-9309-1	https://doi.org/10.1007/s10997-015-9309-1	NUM
hassl-4370	338	2	chueasraku	chueasraku	PROPN
hassl-4370	338	3	,	,	PUNCT
hassl-4370	338	4	c.	c.	PROPN
hassl-4370	338	5	,	,	PUNCT
hassl-4370	338	6	&	&	CCONJ
hassl-4370	338	7	boonpan	boonpan	PROPN
hassl-4370	338	8	,	,	PUNCT
hassl-4370	338	9	s.	s.	PROPN
hassl-4370	338	10	(	(	PUNCT
hassl-4370	338	11	2023	2023	NUM
hassl-4370	338	12	)	)	PUNCT
hassl-4370	338	13	.	.	PUNCT
hassl-4370	339	1	the	the	DET
hassl-4370	339	2	relationship	relationship	NOUN
hassl-4370	339	3	between	between	ADP
hassl-4370	339	4	risk	risk	NOUN
hassl-4370	339	5	factors	factor	NOUN
hassl-4370	339	6	and	and	CCONJ
hassl-4370	339	7	performance	performance	NOUN
hassl-4370	339	8	efficiency	efficiency	NOUN
hassl-4370	339	9	of	of	ADP
hassl-4370	339	10	local	local	ADJ
hassl-4370	339	11	government	government	NOUN
hassl-4370	339	12	officers	officer	NOUN
hassl-4370	339	13	.	.	PUNCT
hassl-4370	340	1	ramkhamhaeng	ramkhamhaeng	PROPN
hassl-4370	340	2	journal	journal	PROPN
hassl-4370	340	3	of	of	ADP
hassl-4370	340	4	public	public	ADJ
hassl-4370	340	5	administration	administration	NOUN
hassl-4370	340	6	,	,	PUNCT
hassl-4370	340	7	6(3	6(3	NUM
hassl-4370	340	8	)	)	PUNCT
hassl-4370	340	9	,	,	PUNCT
hassl-4370	340	10	68–94	68–94	NUM
hassl-4370	340	11	.	.	PUNCT
hassl-4370	341	1	filip	filip	PROPN
hassl-4370	341	2	,	,	PUNCT
hassl-4370	341	3	a.	a.	PROPN
hassl-4370	341	4	,	,	PUNCT
hassl-4370	341	5	labelle	labelle	PROPN
hassl-4370	341	6	,	,	PUNCT
hassl-4370	341	7	r.	r.	PROPN
hassl-4370	341	8	,	,	PUNCT
hassl-4370	341	9	&	&	CCONJ
hassl-4370	341	10	rousseau	rousseau	PROPN
hassl-4370	341	11	,	,	PUNCT
hassl-4370	341	12	s.	s.	PROPN
hassl-4370	341	13	(	(	PUNCT
hassl-4370	341	14	2015	2015	NUM
hassl-4370	341	15	)	)	PUNCT
hassl-4370	341	16	.	.	PUNCT
hassl-4370	342	1	legal	legal	ADJ
hassl-4370	342	2	regime	regime	NOUN
hassl-4370	342	3	and	and	CCONJ
hassl-4370	342	4	financial	financial	ADJ
hassl-4370	342	5	reporting	reporting	NOUN
hassl-4370	342	6	quality	quality	NOUN
hassl-4370	342	7	.	.	PUNCT
hassl-4370	343	1	contemporary	contemporary	ADJ
hassl-4370	343	2	accounting	accounting	PROPN
hassl-4370	343	3	research	research	PROPN
hassl-4370	343	4	,	,	PUNCT
hassl-4370	343	5	32(1	32(1	NUM
hassl-4370	343	6	)	)	PUNCT
hassl-4370	343	7	,	,	PUNCT
hassl-4370	343	8	280	280	NUM
hassl-4370	343	9	-	-	SYM
hassl-4370	343	10	307	307	NUM
hassl-4370	343	11	.	.	PUNCT
hassl-4370	344	1	freeman	freeman	PROPN
hassl-4370	344	2	,	,	PUNCT
hassl-4370	344	3	r.	r.	PROPN
hassl-4370	344	4	b.	b.	PROPN
hassl-4370	344	5	,	,	PUNCT
hassl-4370	344	6	&	&	CCONJ
hassl-4370	344	7	medoff	medoff	PROPN
hassl-4370	344	8	,	,	PUNCT
hassl-4370	344	9	j.	j.	PROPN
hassl-4370	344	10	l.	l.	PROPN
hassl-4370	344	11	(	(	PUNCT
hassl-4370	344	12	1984	1984	NUM
hassl-4370	344	13	)	)	PUNCT
hassl-4370	344	14	.	.	PUNCT
hassl-4370	345	1	what	what	PRON
hassl-4370	345	2	do	do	AUX
hassl-4370	345	3	unions	union	NOUN
hassl-4370	345	4	do	do	VERB
hassl-4370	345	5	?	?	PUNCT
hassl-4370	346	1	ithaca	ithaca	PROPN
hassl-4370	346	2	,	,	PUNCT
hassl-4370	346	3	ny	ny	PROPN
hassl-4370	346	4	:	:	PUNCT
hassl-4370	346	5	cornell	cornell	PROPN
hassl-4370	346	6	university	university	PROPN
hassl-4370	346	7	press	press	NOUN
hassl-4370	346	8	.	.	PUNCT
hassl-4370	347	1	golmohammadi	golmohammadi	PROPN
hassl-4370	347	2	shuraki	shuraki	PROPN
hassl-4370	347	3	,	,	PUNCT
hassl-4370	347	4	m.	m.	NOUN
hassl-4370	347	5	,	,	PUNCT
hassl-4370	347	6	pourheidari	pourheidari	PROPN
hassl-4370	347	7	,	,	PUNCT
hassl-4370	347	8	o.	o.	PROPN
hassl-4370	347	9	,	,	PUNCT
hassl-4370	347	10	&	&	CCONJ
hassl-4370	347	11	azizkhani	azizkhani	PROPN
hassl-4370	347	12	,	,	PUNCT
hassl-4370	347	13	m.	m.	NOUN
hassl-4370	347	14	(	(	PUNCT
hassl-4370	347	15	2021	2021	NUM
hassl-4370	347	16	)	)	PUNCT
hassl-4370	347	17	.	.	PUNCT
hassl-4370	348	1	accounting	accounting	NOUN
hassl-4370	348	2	comparability	comparability	NOUN
hassl-4370	348	3	,	,	PUNCT
hassl-4370	348	4	financial	financial	ADJ
hassl-4370	348	5	reporting	reporting	NOUN
hassl-4370	348	6	quality	quality	NOUN
hassl-4370	348	7	and	and	CCONJ
hassl-4370	348	8	audit	audit	NOUN
hassl-4370	348	9	opinions	opinion	NOUN
hassl-4370	348	10	:	:	PUNCT
hassl-4370	348	11	evidence	evidence	NOUN
hassl-4370	348	12	from	from	ADP
hassl-4370	348	13	iran	iran	PROPN
hassl-4370	348	14	.	.	PUNCT
hassl-4370	349	1	asian	asian	ADJ
hassl-4370	349	2	review	review	NOUN
hassl-4370	349	3	of	of	ADP
hassl-4370	349	4	accounting	accounting	NOUN
hassl-4370	349	5	,	,	PUNCT
hassl-4370	349	6	29(1	29(1	NUM
hassl-4370	349	7	)	)	PUNCT
hassl-4370	349	8	,	,	PUNCT
hassl-4370	349	9	42	42	NUM
hassl-4370	349	10	-	-	SYM
hassl-4370	349	11	60	60	NUM
hassl-4370	349	12	.	.	PUNCT
hassl-4370	350	1	https://doi.org/10.1108/ara-06-20200087	https://doi.org/10.1108/ara-06-20200087	CCONJ
hassl-4370	350	2	hair	hair	PROPN
hassl-4370	350	3	jr	jr	PROPN
hassl-4370	350	4	,	,	PUNCT
hassl-4370	350	5	j.	j.	PROPN
hassl-4370	350	6	f.	f.	PROPN
hassl-4370	350	7	,	,	PUNCT
hassl-4370	350	8	sarstedt	sarstedt	NOUN
hassl-4370	350	9	,	,	PUNCT
hassl-4370	350	10	m.	m.	NOUN
hassl-4370	350	11	,	,	PUNCT
hassl-4370	350	12	hopkins	hopkins	PROPN
hassl-4370	350	13	,	,	PUNCT
hassl-4370	350	14	l.	l.	PROPN
hassl-4370	350	15	,	,	PUNCT
hassl-4370	350	16	&	&	CCONJ
hassl-4370	350	17	g.	g.	PROPN
hassl-4370	350	18	kuppelwieser	kuppelwieser	PROPN
hassl-4370	350	19	,	,	PUNCT
hassl-4370	350	20	v.	v.	PROPN
hassl-4370	350	21	(	(	PUNCT
hassl-4370	350	22	2014	2014	NUM
hassl-4370	350	23	)	)	PUNCT
hassl-4370	350	24	.	.	PUNCT
hassl-4370	351	1	partial	partial	ADJ
hassl-4370	351	2	least	least	ADJ
hassl-4370	351	3	squares	square	VERB
hassl-4370	351	4	structural	structural	ADJ
hassl-4370	351	5	equation	equation	NOUN
hassl-4370	351	6	modeling	modeling	NOUN
hassl-4370	351	7	(	(	PUNCT
hassl-4370	351	8	plssem	plssem	NOUN
hassl-4370	351	9	):	):	PUNCT
hassl-4370	351	10	an	an	DET
hassl-4370	351	11	emerging	emerge	VERB
hassl-4370	351	12	tool	tool	NOUN
hassl-4370	351	13	in	in	ADP
hassl-4370	351	14	business	business	NOUN
hassl-4370	351	15	research	research	NOUN
hassl-4370	351	16	.	.	PUNCT
hassl-4370	352	1	european	european	PROPN
hassl-4370	352	2	business	business	PROPN
hassl-4370	352	3	review	review	PROPN
hassl-4370	352	4	,	,	PUNCT
hassl-4370	352	5	26(2	26(2	NUM
hassl-4370	352	6	)	)	PUNCT
hassl-4370	352	7	,	,	PUNCT
hassl-4370	352	8	106	106	NUM
hassl-4370	352	9	-	-	SYM
hassl-4370	352	10	121	121	NUM
hassl-4370	352	11	.	.	PUNCT
hassl-4370	353	1	https://doi.org/10.1108/ebr-10-2013-0128	https://doi.org/10.1108/ebr-10-2013-0128	ADJ
hassl-4370	353	2	helfat	helfat	NOUN
hassl-4370	353	3	,	,	PUNCT
hassl-4370	353	4	c.	c.	PROPN
hassl-4370	353	5	e.	e.	PROPN
hassl-4370	353	6	,	,	PUNCT
hassl-4370	353	7	&	&	CCONJ
hassl-4370	353	8	peteraf	peteraf	NOUN
hassl-4370	353	9	,	,	PUNCT
hassl-4370	353	10	m.	m.	NOUN
hassl-4370	353	11	a.	a.	NOUN
hassl-4370	353	12	(	(	PUNCT
hassl-4370	353	13	2015	2015	NUM
hassl-4370	353	14	)	)	PUNCT
hassl-4370	353	15	.	.	PUNCT
hassl-4370	354	1	managerial	managerial	ADJ
hassl-4370	354	2	cognitive	cognitive	ADJ
hassl-4370	354	3	capabilities	capability	NOUN
hassl-4370	354	4	and	and	CCONJ
hassl-4370	354	5	the	the	DET
hassl-4370	354	6	microfoundations	microfoundation	NOUN
hassl-4370	354	7	of	of	ADP
hassl-4370	354	8	dynamic	dynamic	ADJ
hassl-4370	354	9	capabilities	capability	NOUN
hassl-4370	354	10	.	.	PUNCT
hassl-4370	355	1	strategic	strategic	ADJ
hassl-4370	355	2	management	management	NOUN
hassl-4370	355	3	journal	journal	NOUN
hassl-4370	355	4	,	,	PUNCT
hassl-4370	355	5	36(6	36(6	NUM
hassl-4370	355	6	)	)	PUNCT
hassl-4370	355	7	,	,	PUNCT
hassl-4370	355	8	831	831	NUM
hassl-4370	355	9	-	-	SYM
hassl-4370	355	10	850	850	NUM
hassl-4370	355	11	.	.	PUNCT
hassl-4370	356	1	houcine	houcine	PROPN
hassl-4370	356	2	,	,	PUNCT
hassl-4370	356	3	a.	a.	NOUN
hassl-4370	356	4	(	(	PUNCT
hassl-4370	356	5	2017	2017	NUM
hassl-4370	356	6	)	)	PUNCT
hassl-4370	356	7	.	.	PUNCT
hassl-4370	357	1	the	the	DET
hassl-4370	357	2	effect	effect	NOUN
hassl-4370	357	3	of	of	ADP
hassl-4370	357	4	financial	financial	ADJ
hassl-4370	357	5	reporting	reporting	NOUN
hassl-4370	357	6	quality	quality	NOUN
hassl-4370	357	7	on	on	ADP
hassl-4370	357	8	corporate	corporate	ADJ
hassl-4370	357	9	investment	investment	NOUN
hassl-4370	357	10	efficiency	efficiency	NOUN
hassl-4370	357	11	:	:	PUNCT
hassl-4370	357	12	evidence	evidence	NOUN
hassl-4370	357	13	from	from	ADP
hassl-4370	357	14	the	the	DET
hassl-4370	357	15	tunisian	tunisian	ADJ
hassl-4370	357	16	stock	stock	NOUN
hassl-4370	357	17	market	market	NOUN
hassl-4370	357	18	.	.	PUNCT
hassl-4370	358	1	research	research	NOUN
hassl-4370	358	2	in	in	ADP
hassl-4370	358	3	international	international	ADJ
hassl-4370	358	4	business	business	NOUN
hassl-4370	358	5	and	and	CCONJ
hassl-4370	358	6	finance	finance	NOUN
hassl-4370	358	7	,	,	PUNCT
hassl-4370	358	8	42	42	NUM
hassl-4370	358	9	,	,	PUNCT
hassl-4370	358	10	321	321	NUM
hassl-4370	358	11	-	-	SYM
hassl-4370	358	12	337	337	NUM
hassl-4370	358	13	.	.	PUNCT
hassl-4370	359	1	https://doi.org/10.1016/j.ribaf.2017.07.066	https://doi.org/10.1016/j.ribaf.2017.07.066	PROPN
hassl-4370	359	2	iordache	iordache	NOUN
hassl-4370	359	3	,	,	PUNCT
hassl-4370	359	4	i.	i.	PROPN
hassl-4370	359	5	d.	d.	PROPN
hassl-4370	359	6	(	(	PUNCT
hassl-4370	359	7	2020	2020	NUM
hassl-4370	359	8	)	)	PUNCT
hassl-4370	359	9	.	.	PUNCT
hassl-4370	360	1	transparency	transparency	NOUN
hassl-4370	360	2	around	around	ADP
hassl-4370	360	3	the	the	DET
hassl-4370	360	4	world	world	NOUN
hassl-4370	360	5	:	:	PUNCT
hassl-4370	360	6	empirical	empirical	ADJ
hassl-4370	360	7	research	research	NOUN
hassl-4370	360	8	on	on	ADP
hassl-4370	360	9	information	information	NOUN
hassl-4370	360	10	reported	report	VERB
hassl-4370	360	11	on	on	ADP
hassl-4370	360	12	financial	financial	ADJ
hassl-4370	360	13	markets	market	NOUN
hassl-4370	360	14	.	.	PUNCT
hassl-4370	361	1	lumen	luman	NOUN
hassl-4370	361	2	proceedings	proceeding	NOUN
hassl-4370	361	3	,	,	PUNCT
hassl-4370	361	4	11	11	NUM
hassl-4370	361	5	,	,	PUNCT
hassl-4370	361	6	150–161	150–161	NUM
hassl-4370	361	7	.	.	PUNCT
hassl-4370	362	1	https://doi.org/10.1177/002224377701400320	https://doi.org/10.1177/002224377701400320	VERB
hassl-4370	362	2	https://doi.org/10.1016/j.ijinfomgt.2018.10.003	https://doi.org/10.1016/j.ijinfomgt.2018.10.003	PROPN
hassl-4370	362	3	https://doi.org/10.9770/jesi.2020.7.4(16)ideas/repec	https://doi.org/10.9770/jesi.2020.7.4(16)ideas/repec	PROPN
hassl-4370	362	4	https://doi.org/10.1007/s10997-015-9309-1	https://doi.org/10.1007/s10997-015-9309-1	NUM
hassl-4370	362	5	https://doi.org/10.1108/ara-06-2020-0087ideas/repec	https://doi.org/10.1108/ara-06-2020-0087ideas/repec	PROPN
hassl-4370	362	6	https://doi.org/10.1108/ara-06-2020-0087ideas/repec	https://doi.org/10.1108/ara-06-2020-0087ideas/repec	PROPN
hassl-4370	362	7	https://doi.org/10.1108/ebr-10-2013-0128	https://doi.org/10.1108/ebr-10-2013-0128	ADJ
hassl-4370	362	8	https://doi.org/10.1016/j.ribaf.2017.07.066ideas/repec	https://doi.org/10.1016/j.ribaf.2017.07.066ideas/repec	PROPN
hassl-4370	362	9	humanities	humanity	NOUN
hassl-4370	362	10	and	and	CCONJ
hassl-4370	362	11	social	social	ADJ
hassl-4370	362	12	sciences	science	NOUN
hassl-4370	362	13	letters	letter	NOUN
hassl-4370	362	14	,	,	PUNCT
hassl-4370	362	15	2025	2025	NUM
hassl-4370	362	16	,	,	PUNCT
hassl-4370	362	17	13(3	13(3	NUM
hassl-4370	362	18	):	):	PUNCT
hassl-4370	362	19	983	983	NUM
hassl-4370	362	20	-	-	SYM
hassl-4370	362	21	997	997	NUM
hassl-4370	362	22	997	997	NUM
hassl-4370	362	23	©	©	PROPN
hassl-4370	362	24	2025	2025	NUM
hassl-4370	362	25	conscientia	conscientia	PROPN
hassl-4370	362	26	beam	beam	PROPN
hassl-4370	362	27	.	.	PUNCT
hassl-4370	363	1	all	all	DET
hassl-4370	363	2	rights	right	NOUN
hassl-4370	363	3	reserved	reserve	VERB
hassl-4370	363	4	.	.	PUNCT
hassl-4370	364	1	kabuye	kabuye	PROPN
hassl-4370	364	2	,	,	PUNCT
hassl-4370	364	3	f.	f.	PROPN
hassl-4370	364	4	,	,	PUNCT
hassl-4370	364	5	nkundabanyanga	nkundabanyanga	PROPN
hassl-4370	364	6	,	,	PUNCT
hassl-4370	364	7	s.	s.	PROPN
hassl-4370	364	8	k.	k.	PROPN
hassl-4370	364	9	,	,	PUNCT
hassl-4370	364	10	opiso	opiso	PROPN
hassl-4370	364	11	,	,	PUNCT
hassl-4370	364	12	j.	j.	PROPN
hassl-4370	364	13	,	,	PUNCT
hassl-4370	364	14	&	&	CCONJ
hassl-4370	364	15	nakabuye	nakabuye	PROPN
hassl-4370	364	16	,	,	PUNCT
hassl-4370	364	17	z.	z.	PROPN
hassl-4370	364	18	(	(	PUNCT
hassl-4370	364	19	2017	2017	NUM
hassl-4370	364	20	)	)	PUNCT
hassl-4370	364	21	.	.	PUNCT
hassl-4370	365	1	internal	internal	ADJ
hassl-4370	365	2	audit	audit	NOUN
hassl-4370	365	3	organisational	organisational	ADJ
hassl-4370	365	4	status	status	NOUN
hassl-4370	365	5	,	,	PUNCT
hassl-4370	365	6	competencies	competency	NOUN
hassl-4370	365	7	,	,	PUNCT
hassl-4370	365	8	activities	activity	NOUN
hassl-4370	365	9	and	and	CCONJ
hassl-4370	365	10	fraud	fraud	NOUN
hassl-4370	365	11	management	management	NOUN
hassl-4370	365	12	in	in	ADP
hassl-4370	365	13	the	the	DET
hassl-4370	365	14	financial	financial	ADJ
hassl-4370	365	15	services	service	NOUN
hassl-4370	365	16	sector	sector	NOUN
hassl-4370	365	17	.	.	PUNCT
hassl-4370	366	1	managerial	managerial	ADJ
hassl-4370	366	2	auditing	auditing	NOUN
hassl-4370	366	3	journal	journal	NOUN
hassl-4370	366	4	,	,	PUNCT
hassl-4370	366	5	32(9	32(9	NUM
hassl-4370	366	6	)	)	PUNCT
hassl-4370	366	7	,	,	PUNCT
hassl-4370	366	8	924	924	NUM
hassl-4370	366	9	-	-	SYM
hassl-4370	366	10	944	944	NUM
hassl-4370	366	11	.	.	PUNCT
hassl-4370	367	1	https://doi.org/10.1108/maj-09-2016-1452	https://doi.org/10.1108/maj-09-2016-1452	NOUN
hassl-4370	367	2	kaneko	kaneko	PROPN
hassl-4370	367	3	,	,	PUNCT
hassl-4370	367	4	p.	p.	NOUN
hassl-4370	367	5	,	,	PUNCT
hassl-4370	367	6	ussahawanitchakit	ussahawanitchakit	ADV
hassl-4370	367	7	,	,	PUNCT
hassl-4370	367	8	p.	p.	NOUN
hassl-4370	367	9	,	,	PUNCT
hassl-4370	367	10	&	&	CCONJ
hassl-4370	367	11	muenthaisong	muenthaisong	PROPN
hassl-4370	367	12	,	,	PUNCT
hassl-4370	367	13	k.	k.	PROPN
hassl-4370	367	14	(	(	PUNCT
hassl-4370	367	15	2013	2013	NUM
hassl-4370	367	16	)	)	PUNCT
hassl-4370	367	17	.	.	PUNCT
hassl-4370	368	1	strategic	strategic	ADJ
hassl-4370	368	2	target	target	NOUN
hassl-4370	368	3	costing	cost	VERB
hassl-4370	368	4	effectiveness	effectiveness	NOUN
hassl-4370	368	5	and	and	CCONJ
hassl-4370	368	6	goal	goal	NOUN
hassl-4370	368	7	achievement	achievement	NOUN
hassl-4370	368	8	:	:	PUNCT
hassl-4370	368	9	empirical	empirical	ADJ
hassl-4370	368	10	evidence	evidence	NOUN
hassl-4370	368	11	from	from	ADP
hassl-4370	368	12	exporting	export	VERB
hassl-4370	368	13	gem	gem	NOUN
hassl-4370	368	14	and	and	CCONJ
hassl-4370	368	15	jewelry	jewelry	NOUN
hassl-4370	368	16	buwinesses	buwinesse	NOUN
hassl-4370	368	17	in	in	ADP
hassl-4370	368	18	thailand	thailand	PROPN
hassl-4370	368	19	.	.	PUNCT
hassl-4370	369	1	international	international	ADJ
hassl-4370	369	2	journal	journal	PROPN
hassl-4370	369	3	of	of	ADP
hassl-4370	369	4	business	business	NOUN
hassl-4370	369	5	strategy	strategy	NOUN
hassl-4370	369	6	,	,	PUNCT
hassl-4370	369	7	13(3	13(3	NUM
hassl-4370	369	8	)	)	PUNCT
hassl-4370	369	9	,	,	PUNCT
hassl-4370	369	10	127	127	NUM
hassl-4370	369	11	-	-	SYM
hassl-4370	369	12	159	159	NUM
hassl-4370	369	13	.	.	PUNCT
hassl-4370	370	1	kiabel	kiabel	PROPN
hassl-4370	370	2	,	,	PUNCT
hassl-4370	370	3	b.	b.	PROPN
hassl-4370	370	4	d.	d.	PROPN
hassl-4370	370	5	,	,	PUNCT
hassl-4370	370	6	&	&	CCONJ
hassl-4370	370	7	oyadonghan	oyadonghan	PROPN
hassl-4370	370	8	,	,	PUNCT
hassl-4370	370	9	k.	k.	PROPN
hassl-4370	370	10	j.	j.	PROPN
hassl-4370	370	11	(	(	PUNCT
hassl-4370	370	12	2015	2015	NUM
hassl-4370	370	13	)	)	PUNCT
hassl-4370	370	14	.	.	PUNCT
hassl-4370	371	1	measuring	measure	VERB
hassl-4370	371	2	corporate	corporate	ADJ
hassl-4370	371	3	image	image	NOUN
hassl-4370	371	4	and	and	CCONJ
hassl-4370	371	5	profitability	profitability	NOUN
hassl-4370	371	6	from	from	ADP
hassl-4370	371	7	the	the	DET
hassl-4370	371	8	perspective	perspective	NOUN
hassl-4370	371	9	of	of	ADP
hassl-4370	371	10	comprehensive	comprehensive	ADJ
hassl-4370	371	11	income	income	NOUN
hassl-4370	371	12	and	and	CCONJ
hassl-4370	371	13	social	social	ADJ
hassl-4370	371	14	cost	cost	NOUN
hassl-4370	371	15	reporting	reporting	NOUN
hassl-4370	371	16	.	.	PUNCT
hassl-4370	372	1	international	international	ADJ
hassl-4370	372	2	journal	journal	PROPN
hassl-4370	372	3	of	of	ADP
hassl-4370	372	4	economics	economic	NOUN
hassl-4370	372	5	,	,	PUNCT
hassl-4370	372	6	commerce	commerce	NOUN
hassl-4370	372	7	and	and	CCONJ
hassl-4370	372	8	management	management	NOUN
hassl-4370	372	9	,	,	PUNCT
hassl-4370	372	10	3(3	3(3	NUM
hassl-4370	372	11	)	)	PUNCT
hassl-4370	372	12	,	,	PUNCT
hassl-4370	372	13	1–14	1–14	PROPN
hassl-4370	372	14	.	.	PROPN
hassl-4370	372	15	meiryani	meiryani	PROPN
hassl-4370	372	16	,	,	PUNCT
hassl-4370	372	17	f.	f.	PROPN
hassl-4370	372	18	,	,	PUNCT
hassl-4370	372	19	susanto	susanto	PROPN
hassl-4370	372	20	,	,	PUNCT
hassl-4370	372	21	a.	a.	PROPN
hassl-4370	372	22	,	,	PUNCT
hassl-4370	372	23	&	&	CCONJ
hassl-4370	372	24	warganegara	warganegara	PROPN
hassl-4370	372	25	,	,	PUNCT
hassl-4370	372	26	d.	d.	PROPN
hassl-4370	372	27	l.	l.	PROPN
hassl-4370	372	28	(	(	PUNCT
hassl-4370	372	29	2019	2019	NUM
hassl-4370	372	30	)	)	PUNCT
hassl-4370	372	31	.	.	PUNCT
hassl-4370	373	1	the	the	DET
hassl-4370	373	2	effect	effect	NOUN
hassl-4370	373	3	of	of	ADP
hassl-4370	373	4	accounting	account	VERB
hassl-4370	373	5	information	information	NOUN
hassl-4370	373	6	systems	system	NOUN
hassl-4370	373	7	performance	performance	NOUN
hassl-4370	373	8	and	and	CCONJ
hassl-4370	373	9	unthetic	unthetic	ADJ
hassl-4370	373	10	behavior	behavior	NOUN
hassl-4370	373	11	on	on	ADP
hassl-4370	373	12	accounting	accounting	NOUN
hassl-4370	373	13	fraud	fraud	NOUN
hassl-4370	373	14	.	.	PUNCT
hassl-4370	374	1	international	international	ADJ
hassl-4370	374	2	journal	journal	NOUN
hassl-4370	374	3	of	of	ADP
hassl-4370	374	4	recent	recent	ADJ
hassl-4370	374	5	technology	technology	NOUN
hassl-4370	374	6	and	and	CCONJ
hassl-4370	374	7	engineering	engineering	NOUN
hassl-4370	374	8	,	,	PUNCT
hassl-4370	374	9	8(3	8(3	NUM
hassl-4370	374	10	)	)	PUNCT
hassl-4370	374	11	,	,	PUNCT
hassl-4370	374	12	2718	2718	NUM
hassl-4370	374	13	-	-	SYM
hassl-4370	374	14	2725	2725	NUM
hassl-4370	374	15	.	.	PUNCT
hassl-4370	375	1	naheem	naheem	NOUN
hassl-4370	375	2	,	,	PUNCT
hassl-4370	375	3	m.	m.	NOUN
hassl-4370	375	4	a.	a.	NOUN
hassl-4370	375	5	(	(	PUNCT
hassl-4370	375	6	2016	2016	NUM
hassl-4370	375	7	)	)	PUNCT
hassl-4370	375	8	.	.	PUNCT
hassl-4370	376	1	internal	internal	ADJ
hassl-4370	376	2	audit	audit	NOUN
hassl-4370	376	3	function	function	NOUN
hassl-4370	376	4	and	and	CCONJ
hassl-4370	376	5	aml	aml	PROPN
hassl-4370	376	6	compliance	compliance	NOUN
hassl-4370	376	7	:	:	PUNCT
hassl-4370	376	8	the	the	DET
hassl-4370	376	9	globalisation	globalisation	NOUN
hassl-4370	376	10	of	of	ADP
hassl-4370	376	11	the	the	DET
hassl-4370	376	12	internal	internal	ADJ
hassl-4370	376	13	audit	audit	NOUN
hassl-4370	376	14	function	function	NOUN
hassl-4370	376	15	.	.	PUNCT
hassl-4370	377	1	journal	journal	NOUN
hassl-4370	377	2	of	of	ADP
hassl-4370	377	3	money	money	NOUN
hassl-4370	377	4	laundering	laundering	NOUN
hassl-4370	377	5	control	control	NOUN
hassl-4370	377	6	,	,	PUNCT
hassl-4370	377	7	19(4	19(4	PROPN
hassl-4370	377	8	)	)	PUNCT
hassl-4370	377	9	,	,	PUNCT
hassl-4370	377	10	459	459	NUM
hassl-4370	377	11	-	-	SYM
hassl-4370	377	12	469	469	NUM
hassl-4370	377	13	.	.	PUNCT
hassl-4370	378	1	https://doi.org/10.1108/jmlc-05-2015-0020	https://doi.org/10.1108/jmlc-05-2015-0020	PROPN
hassl-4370	378	2	oladele	oladele	PROPN
hassl-4370	378	3	,	,	PUNCT
hassl-4370	378	4	o.	o.	PROPN
hassl-4370	378	5	p.	p.	PROPN
hassl-4370	378	6	,	,	PUNCT
hassl-4370	378	7	akeke	akeke	NOUN
hassl-4370	378	8	,	,	PUNCT
hassl-4370	378	9	n.	n.	PROPN
hassl-4370	378	10	i.	i.	PROPN
hassl-4370	378	11	,	,	PUNCT
hassl-4370	378	12	adebisi	adebisi	ADJ
hassl-4370	378	13	,	,	PUNCT
hassl-4370	378	14	o.	o.	PROPN
hassl-4370	378	15	s.	s.	PROPN
hassl-4370	378	16	,	,	PUNCT
hassl-4370	378	17	&	&	CCONJ
hassl-4370	378	18	adeusi	adeusi	PROPN
hassl-4370	378	19	,	,	PUNCT
hassl-4370	379	1	s.	s.	PROPN
hassl-4370	379	2	o.	o.	PROPN
hassl-4370	379	3	(	(	PUNCT
hassl-4370	379	4	2013	2013	NUM
hassl-4370	379	5	)	)	PUNCT
hassl-4370	379	6	.	.	PUNCT
hassl-4370	380	1	effects	effect	NOUN
hassl-4370	380	2	of	of	ADP
hassl-4370	380	3	strategic	strategic	ADJ
hassl-4370	380	4	leadership	leadership	NOUN
hassl-4370	380	5	styles	style	NOUN
hassl-4370	380	6	on	on	ADP
hassl-4370	380	7	organisational	organisational	ADJ
hassl-4370	380	8	development	development	NOUN
hassl-4370	380	9	in	in	ADP
hassl-4370	380	10	small	small	ADJ
hassl-4370	380	11	and	and	CCONJ
hassl-4370	380	12	medium	medium	ADJ
hassl-4370	380	13	enterprises	enterprise	NOUN
hassl-4370	380	14	(	(	PUNCT
hassl-4370	380	15	smes	sme	NOUN
hassl-4370	380	16	)	)	PUNCT
hassl-4370	380	17	in	in	ADP
hassl-4370	380	18	lagos	lagos	PROPN
hassl-4370	380	19	,	,	PUNCT
hassl-4370	380	20	nigeria	nigeria	PROPN
hassl-4370	380	21	.	.	PUNCT
hassl-4370	381	1	net	net	ADJ
hassl-4370	381	2	journal	journal	NOUN
hassl-4370	381	3	of	of	ADP
hassl-4370	381	4	social	social	ADJ
hassl-4370	381	5	sciences	science	NOUN
hassl-4370	381	6	,	,	PUNCT
hassl-4370	381	7	1(2	1(2	NUM
hassl-4370	381	8	)	)	PUNCT
hassl-4370	381	9	,	,	PUNCT
hassl-4370	381	10	54	54	NUM
hassl-4370	381	11	-	-	SYM
hassl-4370	381	12	60	60	NUM
hassl-4370	381	13	.	.	PUNCT
hassl-4370	382	1	ouda	ouda	NOUN
hassl-4370	382	2	,	,	PUNCT
hassl-4370	382	3	h.	h.	PROPN
hassl-4370	382	4	a.	a.	PROPN
hassl-4370	382	5	g.	g.	PROPN
hassl-4370	382	6	,	,	PUNCT
hassl-4370	382	7	&	&	CCONJ
hassl-4370	382	8	klischewski	klischewski	PROPN
hassl-4370	382	9	,	,	PUNCT
hassl-4370	382	10	r.	r.	PROPN
hassl-4370	382	11	(	(	PUNCT
hassl-4370	382	12	2019	2019	NUM
hassl-4370	382	13	)	)	PUNCT
hassl-4370	382	14	.	.	PUNCT
hassl-4370	383	1	accounting	accounting	NOUN
hassl-4370	383	2	and	and	CCONJ
hassl-4370	383	3	politicians	politician	NOUN
hassl-4370	383	4	:	:	PUNCT
hassl-4370	383	5	a	a	DET
hassl-4370	383	6	theory	theory	NOUN
hassl-4370	383	7	of	of	ADP
hassl-4370	383	8	accounting	accounting	NOUN
hassl-4370	383	9	information	information	NOUN
hassl-4370	383	10	usefulness	usefulness	NOUN
hassl-4370	383	11	.	.	PUNCT
hassl-4370	384	1	journal	journal	NOUN
hassl-4370	384	2	of	of	ADP
hassl-4370	384	3	public	public	ADJ
hassl-4370	384	4	budgeting	budgeting	NOUN
hassl-4370	384	5	,	,	PUNCT
hassl-4370	384	6	accounting	accounting	NOUN
hassl-4370	384	7	,	,	PUNCT
hassl-4370	384	8	and	and	CCONJ
hassl-4370	384	9	financial	financial	ADJ
hassl-4370	384	10	management	management	NOUN
hassl-4370	384	11	,	,	PUNCT
hassl-4370	384	12	31(4	31(4	NUM
hassl-4370	384	13	)	)	PUNCT
hassl-4370	384	14	,	,	PUNCT
hassl-4370	384	15	496–517	496–517	NUM
hassl-4370	384	16	.	.	PUNCT
hassl-4370	385	1	phomlaphatrachakom	phomlaphatrachakom	PROPN
hassl-4370	385	2	,	,	PUNCT
hassl-4370	385	3	k.	k.	PROPN
hassl-4370	385	4	(	(	PUNCT
hassl-4370	385	5	2020	2020	NUM
hassl-4370	385	6	)	)	PUNCT
hassl-4370	385	7	.	.	PUNCT
hassl-4370	386	1	accounting	accounting	NOUN
hassl-4370	386	2	control	control	NOUN
hassl-4370	386	3	system	system	NOUN
hassl-4370	386	4	,	,	PUNCT
hassl-4370	386	5	accounting	account	VERB
hassl-4370	386	6	information	information	NOUN
hassl-4370	386	7	quality	quality	NOUN
hassl-4370	386	8	,	,	PUNCT
hassl-4370	386	9	value	value	NOUN
hassl-4370	386	10	creation	creation	NOUN
hassl-4370	386	11	,	,	PUNCT
hassl-4370	386	12	and	and	CCONJ
hassl-4370	386	13	firm	firm	ADJ
hassl-4370	386	14	success	success	NOUN
hassl-4370	386	15	:	:	PUNCT
hassl-4370	386	16	an	an	DET
hassl-4370	386	17	empirical	empirical	ADJ
hassl-4370	386	18	investigation	investigation	NOUN
hassl-4370	386	19	of	of	ADP
hassl-4370	386	20	auto	auto	NOUN
hassl-4370	386	21	parts	part	NOUN
hassl-4370	386	22	businesses	business	NOUN
hassl-4370	386	23	in	in	ADP
hassl-4370	386	24	thailand	thailand	PROPN
hassl-4370	386	25	.	.	PUNCT
hassl-4370	387	1	international	international	ADJ
hassl-4370	387	2	journal	journal	PROPN
hassl-4370	387	3	of	of	ADP
hassl-4370	387	4	business	business	NOUN
hassl-4370	387	5	,	,	PUNCT
hassl-4370	387	6	25(2	25(2	NUM
hassl-4370	387	7	)	)	PUNCT
hassl-4370	387	8	,	,	PUNCT
hassl-4370	387	9	159	159	NUM
hassl-4370	387	10	-	-	SYM
hassl-4370	387	11	177	177	NUM
hassl-4370	387	12	.	.	PUNCT
hassl-4370	388	1	phornlaphatrachakorn	phornlaphatrachakorn	ADJ
hassl-4370	388	2	,	,	PUNCT
hassl-4370	388	3	k.	k.	PROPN
hassl-4370	388	4	,	,	PUNCT
hassl-4370	388	5	&	&	CCONJ
hassl-4370	388	6	jannopat	jannopat	PROPN
hassl-4370	388	7	,	,	PUNCT
hassl-4370	388	8	s.	s.	PROPN
hassl-4370	388	9	(	(	PUNCT
hassl-4370	388	10	2021	2021	NUM
hassl-4370	388	11	)	)	PUNCT
hassl-4370	388	12	.	.	PUNCT
hassl-4370	389	1	big	big	ADJ
hassl-4370	389	2	accounting	accounting	NOUN
hassl-4370	389	3	data	datum	NOUN
hassl-4370	389	4	and	and	CCONJ
hassl-4370	389	5	sustainable	sustainable	ADJ
hassl-4370	389	6	business	business	NOUN
hassl-4370	389	7	growth	growth	NOUN
hassl-4370	389	8	:	:	PUNCT
hassl-4370	389	9	evidence	evidence	NOUN
hassl-4370	389	10	from	from	ADP
hassl-4370	389	11	listed	list	VERB
hassl-4370	389	12	firms	firm	NOUN
hassl-4370	389	13	in	in	ADP
hassl-4370	389	14	thailand	thailand	PROPN
hassl-4370	389	15	.	.	PUNCT
hassl-4370	390	1	the	the	DET
hassl-4370	390	2	journal	journal	NOUN
hassl-4370	390	3	of	of	ADP
hassl-4370	390	4	asian	asian	ADJ
hassl-4370	390	5	finance	finance	NOUN
hassl-4370	390	6	,	,	PUNCT
hassl-4370	390	7	economics	economic	NOUN
hassl-4370	390	8	and	and	CCONJ
hassl-4370	390	9	business	business	NOUN
hassl-4370	390	10	,	,	PUNCT
hassl-4370	390	11	8(12	8(12	NUM
hassl-4370	390	12	)	)	PUNCT
hassl-4370	390	13	,	,	PUNCT
hassl-4370	390	14	377–389	377–389	NUM
hassl-4370	390	15	.	.	PUNCT
hassl-4370	390	16	ratanasongtham	ratanasongtham	PROPN
hassl-4370	390	17	,	,	PUNCT
hassl-4370	390	18	w.	w.	NOUN
hassl-4370	390	19	(	(	PUNCT
hassl-4370	390	20	2021	2021	NUM
hassl-4370	390	21	)	)	PUNCT
hassl-4370	390	22	.	.	PUNCT
hassl-4370	391	1	impact	impact	NOUN
hassl-4370	391	2	of	of	ADP
hassl-4370	391	3	best	good	ADJ
hassl-4370	391	4	management	management	NOUN
hassl-4370	391	5	accounting	accounting	NOUN
hassl-4370	391	6	practice	practice	NOUN
hassl-4370	391	7	on	on	ADP
hassl-4370	391	8	operational	operational	ADJ
hassl-4370	391	9	excellence	excellence	NOUN
hassl-4370	391	10	,	,	PUNCT
hassl-4370	391	11	decision	decision	NOUN
hassl-4370	391	12	-	-	PUNCT
hassl-4370	391	13	making	make	VERB
hassl-4370	391	14	effectiveness	effectiveness	NOUN
hassl-4370	391	15	and	and	CCONJ
hassl-4370	391	16	sustainable	sustainable	ADJ
hassl-4370	391	17	business	business	NOUN
hassl-4370	391	18	growth	growth	NOUN
hassl-4370	391	19	of	of	ADP
hassl-4370	391	20	auto	auto	NOUN
hassl-4370	391	21	parts	part	NOUN
hassl-4370	391	22	businesses	business	NOUN
hassl-4370	391	23	in	in	ADP
hassl-4370	391	24	thailand	thailand	PROPN
hassl-4370	391	25	.	.	PUNCT
hassl-4370	392	1	journal	journal	PROPN
hassl-4370	392	2	of	of	ADP
hassl-4370	392	3	accountancy	accountancy	NOUN
hassl-4370	392	4	and	and	CCONJ
hassl-4370	392	5	management	management	NOUN
hassl-4370	392	6	,	,	PUNCT
hassl-4370	392	7	13(3	13(3	NUM
hassl-4370	392	8	)	)	PUNCT
hassl-4370	392	9	,	,	PUNCT
hassl-4370	392	10	210–228	210–228	NUM
hassl-4370	392	11	.	.	PUNCT
hassl-4370	393	1	sae	sae	PROPN
hassl-4370	393	2	-	-	PROPN
hassl-4370	393	3	lim	lim	PROPN
hassl-4370	393	4	,	,	PUNCT
hassl-4370	393	5	p.	p.	NOUN
hassl-4370	393	6	(	(	PUNCT
hassl-4370	393	7	2019	2019	NUM
hassl-4370	393	8	)	)	PUNCT
hassl-4370	393	9	.	.	PUNCT
hassl-4370	394	1	enterprise	enterprise	NOUN
hassl-4370	394	2	risk	risk	NOUN
hassl-4370	394	3	management	management	NOUN
hassl-4370	394	4	(	(	PUNCT
hassl-4370	394	5	erm	erm	PROPN
hassl-4370	394	6	)	)	PUNCT
hassl-4370	394	7	as	as	ADP
hassl-4370	394	8	strategic	strategic	ADJ
hassl-4370	394	9	tool	tool	NOUN
hassl-4370	394	10	for	for	ADP
hassl-4370	394	11	organizational	organizational	ADJ
hassl-4370	394	12	performance	performance	NOUN
hassl-4370	394	13	:	:	PUNCT
hassl-4370	394	14	empirical	empirical	ADJ
hassl-4370	394	15	study	study	NOUN
hassl-4370	394	16	in	in	ADP
hassl-4370	394	17	thai	thai	PROPN
hassl-4370	394	18	listed	list	VERB
hassl-4370	394	19	companies	company	NOUN
hassl-4370	394	20	.	.	PUNCT
hassl-4370	395	1	journal	journal	NOUN
hassl-4370	395	2	of	of	ADP
hassl-4370	395	3	public	public	ADJ
hassl-4370	395	4	and	and	CCONJ
hassl-4370	395	5	private	private	ADJ
hassl-4370	395	6	management	management	NOUN
hassl-4370	395	7	,	,	PUNCT
hassl-4370	395	8	26(2	26(2	NUM
hassl-4370	395	9	)	)	PUNCT
hassl-4370	395	10	,	,	PUNCT
hassl-4370	395	11	89	89	NUM
hassl-4370	395	12	.	.	PUNCT
hassl-4370	396	1	sopa	sopa	PROPN
hassl-4370	396	2	,	,	PUNCT
hassl-4370	396	3	a.	a.	PROPN
hassl-4370	396	4	,	,	PUNCT
hassl-4370	396	5	&	&	CCONJ
hassl-4370	396	6	kalasindhu	kalasindhu	PROPN
hassl-4370	396	7	,	,	PUNCT
hassl-4370	396	8	k.	k.	PROPN
hassl-4370	396	9	n.	n.	PROPN
hassl-4370	396	10	(	(	PUNCT
hassl-4370	396	11	2021	2021	NUM
hassl-4370	396	12	)	)	PUNCT
hassl-4370	396	13	.	.	PUNCT
hassl-4370	397	1	effects	effect	NOUN
hassl-4370	397	2	of	of	ADP
hassl-4370	397	3	organizational	organizational	ADJ
hassl-4370	397	4	accounting	accounting	NOUN
hassl-4370	397	5	competency	competency	NOUN
hassl-4370	397	6	on	on	ADP
hassl-4370	397	7	the	the	DET
hassl-4370	397	8	quality	quality	NOUN
hassl-4370	397	9	of	of	ADP
hassl-4370	397	10	financial	financial	ADJ
hassl-4370	397	11	statement	statement	NOUN
hassl-4370	397	12	preparation	preparation	NOUN
hassl-4370	397	13	of	of	ADP
hassl-4370	397	14	higher	high	ADJ
hassl-4370	397	15	education	education	NOUN
hassl-4370	397	16	institutions	institution	NOUN
hassl-4370	397	17	in	in	ADP
hassl-4370	397	18	thailand	thailand	PROPN
hassl-4370	397	19	.	.	PUNCT
hassl-4370	398	1	rajapark	rajapark	PROPN
hassl-4370	398	2	journal	journal	PROPN
hassl-4370	398	3	,	,	PUNCT
hassl-4370	398	4	15(41	15(41	NUM
hassl-4370	398	5	)	)	PUNCT
hassl-4370	398	6	,	,	PUNCT
hassl-4370	398	7	159–171	159–171	NUM
hassl-4370	398	8	.	.	PUNCT
hassl-4370	399	1	srivastava	srivastava	PROPN
hassl-4370	399	2	,	,	PUNCT
hassl-4370	399	3	p.	p.	PROPN
hassl-4370	399	4	,	,	PUNCT
hassl-4370	399	5	&	&	CCONJ
hassl-4370	399	6	lognathan	lognathan	PROPN
hassl-4370	399	7	,	,	PUNCT
hassl-4370	399	8	m.	m.	NOUN
hassl-4370	399	9	(	(	PUNCT
hassl-4370	399	10	2016	2016	NUM
hassl-4370	399	11	)	)	PUNCT
hassl-4370	399	12	.	.	PUNCT
hassl-4370	400	1	impact	impact	NOUN
hassl-4370	400	2	of	of	ADP
hassl-4370	400	3	accounting	accounting	NOUN
hassl-4370	400	4	information	information	NOUN
hassl-4370	400	5	for	for	ADP
hassl-4370	400	6	management	management	NOUN
hassl-4370	400	7	decision	decision	NOUN
hassl-4370	400	8	making	making	NOUN
hassl-4370	400	9	.	.	PUNCT
hassl-4370	401	1	international	international	ADJ
hassl-4370	401	2	journal	journal	NOUN
hassl-4370	401	3	of	of	ADP
hassl-4370	401	4	applied	apply	VERB
hassl-4370	401	5	research	research	NOUN
hassl-4370	401	6	,	,	PUNCT
hassl-4370	401	7	2(5	2(5	NUM
hassl-4370	401	8	)	)	PUNCT
hassl-4370	401	9	,	,	PUNCT
hassl-4370	401	10	171	171	NUM
hassl-4370	401	11	-	-	SYM
hassl-4370	401	12	174	174	NUM
hassl-4370	401	13	.	.	PUNCT
hassl-4370	402	1	vijayakumar	vijayakumar	PROPN
hassl-4370	402	2	,	,	PUNCT
hassl-4370	402	3	a.	a.	NOUN
hassl-4370	402	4	n.	n.	PROPN
hassl-4370	402	5	,	,	PUNCT
hassl-4370	402	6	&	&	CCONJ
hassl-4370	402	7	nagaraj	nagaraj	PROPN
hassl-4370	402	8	,	,	PUNCT
hassl-4370	402	9	n.	n.	PROPN
hassl-4370	402	10	(	(	PUNCT
hassl-4370	402	11	2012	2012	NUM
hassl-4370	402	12	)	)	PUNCT
hassl-4370	402	13	.	.	PUNCT
hassl-4370	403	1	effectiveness	effectiveness	NOUN
hassl-4370	403	2	of	of	ADP
hassl-4370	403	3	board	board	NOUN
hassl-4370	403	4	of	of	ADP
hassl-4370	403	5	public	public	ADJ
hassl-4370	403	6	enterprises	enterprise	NOUN
hassl-4370	403	7	:	:	PUNCT
hassl-4370	403	8	an	an	DET
hassl-4370	403	9	internal	internal	ADJ
hassl-4370	403	10	control	control	NOUN
hassl-4370	403	11	mechanism	mechanism	NOUN
hassl-4370	403	12	of	of	ADP
hassl-4370	403	13	corporate	corporate	ADJ
hassl-4370	403	14	governance	governance	NOUN
hassl-4370	403	15	.	.	PUNCT
hassl-4370	404	1	asian	asian	ADJ
hassl-4370	404	2	journal	journal	PROPN
hassl-4370	404	3	of	of	ADP
hassl-4370	404	4	development	development	NOUN
hassl-4370	404	5	matters	matter	NOUN
hassl-4370	404	6	,	,	PUNCT
hassl-4370	404	7	6(1	6(1	NUM
hassl-4370	404	8	)	)	PUNCT
hassl-4370	404	9	,	,	PUNCT
hassl-4370	404	10	223–229	223–229	NUM
hassl-4370	404	11	.	.	PUNCT
hassl-4370	405	1	zanjirchi	zanjirchi	PROPN
hassl-4370	405	2	,	,	PUNCT
hassl-4370	405	3	s.	s.	PROPN
hassl-4370	405	4	m.	m.	PROPN
hassl-4370	405	5	,	,	PUNCT
hassl-4370	405	6	jalilian	jalilian	PROPN
hassl-4370	405	7	,	,	PUNCT
hassl-4370	405	8	n.	n.	NOUN
hassl-4370	405	9	,	,	PUNCT
hassl-4370	405	10	&	&	CCONJ
hassl-4370	405	11	shahmohamadi	shahmohamadi	PROPN
hassl-4370	405	12	mehrjardi	mehrjardi	PROPN
hassl-4370	405	13	,	,	PUNCT
hassl-4370	405	14	m.	m.	NOUN
hassl-4370	405	15	(	(	PUNCT
hassl-4370	405	16	2019	2019	NUM
hassl-4370	405	17	)	)	PUNCT
hassl-4370	405	18	.	.	PUNCT
hassl-4370	406	1	open	open	ADJ
hassl-4370	406	2	innovation	innovation	NOUN
hassl-4370	406	3	:	:	PUNCT
hassl-4370	406	4	from	from	ADP
hassl-4370	406	5	technology	technology	NOUN
hassl-4370	406	6	exploitation	exploitation	NOUN
hassl-4370	406	7	to	to	ADP
hassl-4370	406	8	creation	creation	NOUN
hassl-4370	406	9	of	of	ADP
hassl-4370	406	10	superior	superior	ADJ
hassl-4370	406	11	performance	performance	NOUN
hassl-4370	406	12	.	.	PUNCT
hassl-4370	407	1	asia	asia	PROPN
hassl-4370	407	2	pacific	pacific	PROPN
hassl-4370	407	3	journal	journal	PROPN
hassl-4370	407	4	of	of	ADP
hassl-4370	407	5	innovation	innovation	NOUN
hassl-4370	407	6	and	and	CCONJ
hassl-4370	407	7	entrepreneurship	entrepreneurship	NOUN
hassl-4370	407	8	,	,	PUNCT
hassl-4370	407	9	13(3	13(3	NUM
hassl-4370	407	10	)	)	PUNCT
hassl-4370	407	11	,	,	PUNCT
hassl-4370	407	12	326	326	NUM
hassl-4370	407	13	-	-	SYM
hassl-4370	407	14	340	340	NUM
hassl-4370	407	15	.	.	PUNCT
hassl-4370	408	1	https://doi.org/10.1108/apjie-02-2019-0005	https://doi.org/10.1108/apjie-02-2019-0005	PROPN
hassl-4370	408	2	zhao	zhao	PROPN
hassl-4370	408	3	,	,	PUNCT
hassl-4370	408	4	x.	x.	PROPN
hassl-4370	408	5	,	,	PUNCT
hassl-4370	408	6	yang	yang	PROPN
hassl-4370	408	7	,	,	PUNCT
hassl-4370	408	8	d.	d.	PROPN
hassl-4370	408	9	,	,	PUNCT
hassl-4370	408	10	li	li	PROPN
hassl-4370	408	11	,	,	PUNCT
hassl-4370	408	12	z.	z.	PROPN
hassl-4370	408	13	,	,	PUNCT
hassl-4370	408	14	&	&	CCONJ
hassl-4370	408	15	song	song	PROPN
hassl-4370	408	16	,	,	PUNCT
hassl-4370	408	17	l.	l.	PROPN
hassl-4370	408	18	(	(	PUNCT
hassl-4370	408	19	2021	2021	NUM
hassl-4370	408	20	)	)	PUNCT
hassl-4370	408	21	.	.	PUNCT
hassl-4370	409	1	multiple	multiple	ADJ
hassl-4370	409	2	large	large	ADJ
hassl-4370	409	3	shareholders	shareholder	NOUN
hassl-4370	409	4	and	and	CCONJ
hassl-4370	409	5	corporate	corporate	ADJ
hassl-4370	409	6	fraud	fraud	NOUN
hassl-4370	409	7	:	:	PUNCT
hassl-4370	409	8	evidence	evidence	NOUN
hassl-4370	409	9	from	from	ADP
hassl-4370	409	10	china	china	PROPN
hassl-4370	409	11	.	.	PUNCT
hassl-4370	410	1	frontiers	frontier	NOUN
hassl-4370	410	2	of	of	ADP
hassl-4370	410	3	business	business	NOUN
hassl-4370	410	4	research	research	NOUN
hassl-4370	410	5	in	in	ADP
hassl-4370	410	6	china	china	PROPN
hassl-4370	410	7	,	,	PUNCT
hassl-4370	410	8	15	15	NUM
hassl-4370	410	9	,	,	PUNCT
hassl-4370	410	10	1	1	NUM
hassl-4370	410	11	-	-	SYM
hassl-4370	410	12	21	21	NUM
hassl-4370	410	13	.	.	PUNCT
hassl-4370	411	1	https://doi.org/10.1186/s11782-021-00106-9	https://doi.org/10.1186/s11782-021-00106-9	NOUN
hassl-4370	411	2	views	view	NOUN
hassl-4370	411	3	and	and	CCONJ
hassl-4370	411	4	opinions	opinion	NOUN
hassl-4370	411	5	expressed	express	VERB
hassl-4370	411	6	in	in	ADP
hassl-4370	411	7	this	this	DET
hassl-4370	411	8	article	article	NOUN
hassl-4370	411	9	are	be	AUX
hassl-4370	411	10	the	the	DET
hassl-4370	411	11	views	view	NOUN
hassl-4370	411	12	and	and	CCONJ
hassl-4370	411	13	opinions	opinion	NOUN
hassl-4370	411	14	of	of	ADP
hassl-4370	411	15	the	the	DET
hassl-4370	411	16	author(s	author(s	NOUN
hassl-4370	411	17	)	)	PUNCT
hassl-4370	411	18	,	,	PUNCT
hassl-4370	411	19	humanities	humanity	NOUN
hassl-4370	411	20	and	and	CCONJ
hassl-4370	411	21	social	social	ADJ
hassl-4370	411	22	sciences	science	NOUN
hassl-4370	411	23	letters	letter	NOUN
hassl-4370	411	24	shall	shall	AUX
hassl-4370	411	25	not	not	PART
hassl-4370	411	26	be	be	AUX
hassl-4370	411	27	responsible	responsible	ADJ
hassl-4370	411	28	or	or	CCONJ
hassl-4370	411	29	answerable	answerable	ADJ
hassl-4370	411	30	for	for	ADP
hassl-4370	411	31	any	any	DET
hassl-4370	411	32	loss	loss	NOUN
hassl-4370	411	33	,	,	PUNCT
hassl-4370	411	34	damage	damage	NOUN
hassl-4370	411	35	or	or	CCONJ
hassl-4370	411	36	liability	liability	NOUN
hassl-4370	411	37	etc	etc	X
hassl-4370	411	38	.	.	X
hassl-4370	411	39	caused	cause	VERB
hassl-4370	411	40	in	in	ADP
hassl-4370	411	41	relation	relation	NOUN
hassl-4370	411	42	to	to	PART
hassl-4370	411	43	/	/	PUNCT
hassl-4370	411	44	arising	arise	VERB
hassl-4370	411	45	out	out	ADP
hassl-4370	411	46	of	of	ADP
hassl-4370	411	47	the	the	DET
hassl-4370	411	48	use	use	NOUN
hassl-4370	411	49	of	of	ADP
hassl-4370	411	50	the	the	DET
hassl-4370	411	51	content	content	NOUN
hassl-4370	411	52	.	.	PUNCT
hassl-4370	412	1	https://doi.org/10.1108/maj-09-2016-1452	https://doi.org/10.1108/maj-09-2016-1452	NOUN
hassl-4370	412	2	https://doi.org/10.1108/jmlc-05-2015-0020	https://doi.org/10.1108/jmlc-05-2015-0020	PROPN
hassl-4370	412	3	https://doi.org/10.1108/apjie-02-2019-0005	https://doi.org/10.1108/apjie-02-2019-0005	NOUN
hassl-4370	412	4	https://doi.org/10.1186/s11782-021-00106-9	https://doi.org/10.1186/s11782-021-00106-9	NOUN