id	sid	tid	token	lemma	pos
hassl-800	1	1	59	59	NUM
hassl-800	1	2	©	©	PROPN
hassl-800	1	3	2018	2018	NUM
hassl-800	1	4	conscientia	conscientia	PROPN
hassl-800	1	5	beam	beam	PROPN
hassl-800	1	6	.	.	PUNCT
hassl-800	2	1	all	all	DET
hassl-800	2	2	rights	right	NOUN
hassl-800	2	3	reserved	reserve	VERB
hassl-800	2	4	.	.	PUNCT
hassl-800	3	1	audit	audit	NOUN
hassl-800	3	2	fees	fee	NOUN
hassl-800	3	3	and	and	CCONJ
hassl-800	3	4	audit	audit	NOUN
hassl-800	3	5	quality	quality	NOUN
hassl-800	3	6	:	:	PUNCT
hassl-800	3	7	a	a	DET
hassl-800	3	8	study	study	NOUN
hassl-800	3	9	of	of	ADP
hassl-800	3	10	listed	list	VERB
hassl-800	3	11	companies	company	NOUN
hassl-800	3	12	in	in	ADP
hassl-800	3	13	the	the	DET
hassl-800	3	14	downstream	downstream	ADJ
hassl-800	3	15	sector	sector	NOUN
hassl-800	3	16	of	of	ADP
hassl-800	3	17	nigerian	nigerian	ADJ
hassl-800	3	18	petroleum	petroleum	NOUN
hassl-800	3	19	industry	industry	NOUN
hassl-800	3	20	aliu	aliu	PROPN
hassl-800	3	21	momodu	momodu	ADJ
hassl-800	3	22	mohammed1	mohammed1	PROPN
hassl-800	3	23	+	+	CCONJ
hassl-800	3	24	okpanachi	okpanachi	ADV
hassl-800	3	25	joshua2	joshua2	PROPN
hassl-800	3	26	mohammed	mohammed	PROPN
hassl-800	3	27	nma	nma	PROPN
hassl-800	3	28	ahmed3	ahmed3	PROPN
hassl-800	4	1	1department	1department	NUM
hassl-800	4	2	of	of	ADP
hassl-800	4	3	accountancy	accountancy	NOUN
hassl-800	4	4	,	,	PUNCT
hassl-800	4	5	school	school	NOUN
hassl-800	4	6	of	of	ADP
hassl-800	4	7	business	business	NOUN
hassl-800	4	8	studies	study	NOUN
hassl-800	4	9	,	,	PUNCT
hassl-800	4	10	auchi	auchi	PROPN
hassl-800	4	11	polytechnic	polytechnic	PROPN
hassl-800	4	12	,	,	PUNCT
hassl-800	4	13	nigeria	nigeria	PROPN
hassl-800	5	1	2,3department	2,3department	NUM
hassl-800	5	2	of	of	ADP
hassl-800	5	3	accounting	accounting	NOUN
hassl-800	5	4	&	&	CCONJ
hassl-800	5	5	management	management	NOUN
hassl-800	5	6	,	,	PUNCT
hassl-800	5	7	faculty	faculty	NOUN
hassl-800	5	8	of	of	ADP
hassl-800	5	9	arts	art	NOUN
hassl-800	5	10	and	and	CCONJ
hassl-800	5	11	social	social	ADJ
hassl-800	5	12	sciences	science	NOUN
hassl-800	5	13	,	,	PUNCT
hassl-800	5	14	nigerian	nigerian	ADJ
hassl-800	5	15	defence	defence	NOUN
hassl-800	5	16	academy	academy	PROPN
hassl-800	5	17	(	(	PUNCT
hassl-800	5	18	nda	nda	PROPN
hassl-800	5	19	)	)	PUNCT
hassl-800	5	20	kaduna	kaduna	PROPN
hassl-800	5	21	,	,	PUNCT
hassl-800	5	22	nigeria	nigeria	PROPN
hassl-800	5	23	(	(	PUNCT
hassl-800	5	24	+	+	CCONJ
hassl-800	5	25	corresponding	correspond	VERB
hassl-800	5	26	author	author	NOUN
hassl-800	5	27	)	)	PUNCT
hassl-800	5	28	abstract	abstract	ADJ
hassl-800	5	29	article	article	NOUN
hassl-800	5	30	history	history	NOUN
hassl-800	5	31	received	receive	VERB
hassl-800	5	32	:	:	PUNCT
hassl-800	5	33	4	4	NUM
hassl-800	5	34	july	july	NOUN
hassl-800	5	35	2018	2018	NUM
hassl-800	5	36	revised	revise	VERB
hassl-800	5	37	:	:	PUNCT
hassl-800	5	38	3	3	NUM
hassl-800	5	39	august	august	PROPN
hassl-800	5	40	2018	2018	NUM
hassl-800	5	41	accepted	accept	VERB
hassl-800	5	42	:	:	PUNCT
hassl-800	5	43	16	16	NUM
hassl-800	5	44	august	august	PROPN
hassl-800	5	45	2018	2018	NUM
hassl-800	5	46	published	publish	VERB
hassl-800	5	47	:	:	PUNCT
hassl-800	5	48	28	28	NUM
hassl-800	5	49	august	august	PROPN
hassl-800	5	50	2018	2018	NUM
hassl-800	5	51	keywords	keyword	NOUN
hassl-800	5	52	audit	audit	NOUN
hassl-800	5	53	fee	fee	NOUN
hassl-800	5	54	audit	audit	NOUN
hassl-800	5	55	quality	quality	NOUN
hassl-800	5	56	theory	theory	NOUN
hassl-800	5	57	of	of	ADP
hassl-800	5	58	inspired	inspire	VERB
hassl-800	5	59	confidence	confidence	NOUN
hassl-800	5	60	.	.	PUNCT
hassl-800	6	1	this	this	DET
hassl-800	6	2	study	study	NOUN
hassl-800	6	3	examined	examine	VERB
hassl-800	6	4	the	the	DET
hassl-800	6	5	relationship	relationship	NOUN
hassl-800	6	6	between	between	ADP
hassl-800	6	7	audit	audit	NOUN
hassl-800	6	8	fees	fee	NOUN
hassl-800	6	9	and	and	CCONJ
hassl-800	6	10	audit	audit	NOUN
hassl-800	6	11	quality	quality	NOUN
hassl-800	6	12	of	of	ADP
hassl-800	6	13	listed	list	VERB
hassl-800	6	14	companies	company	NOUN
hassl-800	6	15	in	in	ADP
hassl-800	6	16	the	the	DET
hassl-800	6	17	downstream	downstream	ADJ
hassl-800	6	18	sector	sector	NOUN
hassl-800	6	19	of	of	ADP
hassl-800	6	20	the	the	DET
hassl-800	6	21	nigerian	nigerian	ADJ
hassl-800	6	22	petroleum	petroleum	NOUN
hassl-800	6	23	industry	industry	NOUN
hassl-800	6	24	.	.	PUNCT
hassl-800	7	1	in	in	ADP
hassl-800	7	2	order	order	NOUN
hassl-800	7	3	to	to	PART
hassl-800	7	4	achieve	achieve	VERB
hassl-800	7	5	this	this	DET
hassl-800	7	6	objective	objective	NOUN
hassl-800	7	7	,	,	PUNCT
hassl-800	7	8	a	a	DET
hassl-800	7	9	total	total	NOUN
hassl-800	7	10	of	of	ADP
hassl-800	7	11	nine	nine	NUM
hassl-800	7	12	(	(	PUNCT
hassl-800	7	13	9	9	NUM
hassl-800	7	14	)	)	PUNCT
hassl-800	7	15	listed	list	VERB
hassl-800	7	16	companies	company	NOUN
hassl-800	7	17	in	in	ADP
hassl-800	7	18	the	the	DET
hassl-800	7	19	downstream	downstream	ADJ
hassl-800	7	20	sector	sector	NOUN
hassl-800	7	21	of	of	ADP
hassl-800	7	22	nigerian	nigerian	ADJ
hassl-800	7	23	petroleum	petroleum	NOUN
hassl-800	7	24	industry	industry	NOUN
hassl-800	7	25	were	be	AUX
hassl-800	7	26	selected	select	VERB
hassl-800	7	27	.	.	PUNCT
hassl-800	8	1	secondary	secondary	ADJ
hassl-800	8	2	data	datum	NOUN
hassl-800	8	3	used	use	VERB
hassl-800	8	4	for	for	ADP
hassl-800	8	5	the	the	DET
hassl-800	8	6	study	study	NOUN
hassl-800	8	7	was	be	AUX
hassl-800	8	8	extracted	extract	VERB
hassl-800	8	9	from	from	ADP
hassl-800	8	10	the	the	DET
hassl-800	8	11	annual	annual	ADJ
hassl-800	8	12	reports	report	NOUN
hassl-800	8	13	of	of	ADP
hassl-800	8	14	the	the	DET
hassl-800	8	15	selected	select	VERB
hassl-800	8	16	companies	company	NOUN
hassl-800	8	17	for	for	ADP
hassl-800	8	18	eight	eight	NUM
hassl-800	8	19	(	(	PUNCT
hassl-800	8	20	8)	8)	NUM
hassl-800	8	21	financial	financial	ADJ
hassl-800	8	22	years	year	NOUN
hassl-800	8	23	(	(	PUNCT
hassl-800	8	24	2007	2007	NUM
hassl-800	8	25	-	-	SYM
hassl-800	8	26	2014	2014	NUM
hassl-800	8	27	)	)	PUNCT
hassl-800	8	28	.	.	PUNCT
hassl-800	9	1	audit	audit	NOUN
hassl-800	9	2	quality	quality	NOUN
hassl-800	9	3	which	which	PRON
hassl-800	9	4	is	be	AUX
hassl-800	9	5	the	the	DET
hassl-800	9	6	dependent	dependent	ADJ
hassl-800	9	7	variable	variable	NOUN
hassl-800	9	8	was	be	AUX
hassl-800	9	9	regressed	regress	VERB
hassl-800	9	10	on	on	ADP
hassl-800	9	11	audit	audit	NOUN
hassl-800	9	12	fees	fee	NOUN
hassl-800	9	13	alongside	alongside	ADP
hassl-800	9	14	leverage	leverage	NOUN
hassl-800	9	15	and	and	CCONJ
hassl-800	9	16	age	age	NOUN
hassl-800	9	17	as	as	ADP
hassl-800	9	18	control	control	NOUN
hassl-800	9	19	variables	variable	NOUN
hassl-800	9	20	using	use	VERB
hassl-800	9	21	the	the	DET
hassl-800	9	22	binary	binary	PROPN
hassl-800	9	23	logit	logit	PROPN
hassl-800	9	24	regression	regression	NOUN
hassl-800	9	25	method	method	NOUN
hassl-800	9	26	.	.	PUNCT
hassl-800	10	1	finding	find	VERB
hassl-800	10	2	shows	show	VERB
hassl-800	10	3	that	that	SCONJ
hassl-800	10	4	audit	audit	NOUN
hassl-800	10	5	fee	fee	NOUN
hassl-800	10	6	has	have	VERB
hassl-800	10	7	a	a	DET
hassl-800	10	8	negative	negative	ADJ
hassl-800	10	9	significant	significant	ADJ
hassl-800	10	10	relationship	relationship	NOUN
hassl-800	10	11	with	with	ADP
hassl-800	10	12	audit	audit	NOUN
hassl-800	10	13	quality	quality	NOUN
hassl-800	10	14	,	,	PUNCT
hassl-800	10	15	while	while	SCONJ
hassl-800	10	16	leverage	leverage	NOUN
hassl-800	10	17	also	also	ADV
hassl-800	10	18	has	have	VERB
hassl-800	10	19	an	an	DET
hassl-800	10	20	inverse	inverse	NOUN
hassl-800	10	21	relationship	relationship	NOUN
hassl-800	10	22	but	but	CCONJ
hassl-800	10	23	was	be	AUX
hassl-800	10	24	not	not	PART
hassl-800	10	25	significant	significant	ADJ
hassl-800	10	26	.	.	PUNCT
hassl-800	11	1	firm	firm	ADJ
hassl-800	11	2	age	age	NOUN
hassl-800	11	3	,	,	PUNCT
hassl-800	11	4	on	on	ADP
hassl-800	11	5	its	its	PRON
hassl-800	11	6	part	part	NOUN
hassl-800	11	7	,	,	PUNCT
hassl-800	11	8	had	have	VERB
hassl-800	11	9	a	a	DET
hassl-800	11	10	positive	positive	ADJ
hassl-800	11	11	sign	sign	NOUN
hassl-800	11	12	and	and	CCONJ
hassl-800	11	13	significantly	significantly	ADV
hassl-800	11	14	associated	associate	VERB
hassl-800	11	15	with	with	ADP
hassl-800	11	16	audit	audit	NOUN
hassl-800	11	17	quality	quality	NOUN
hassl-800	11	18	.	.	PUNCT
hassl-800	12	1	it	it	PRON
hassl-800	12	2	was	be	AUX
hassl-800	12	3	therefore	therefore	ADV
hassl-800	12	4	concluded	conclude	VERB
hassl-800	12	5	that	that	SCONJ
hassl-800	12	6	high	high	ADJ
hassl-800	12	7	audit	audit	NOUN
hassl-800	12	8	fees	fee	NOUN
hassl-800	12	9	have	have	VERB
hassl-800	12	10	the	the	DET
hassl-800	12	11	likelihood	likelihood	NOUN
hassl-800	12	12	of	of	ADP
hassl-800	12	13	compromising	compromise	VERB
hassl-800	12	14	auditors	auditor	NOUN
hassl-800	12	15	’	’	PART
hassl-800	12	16	independence	independence	NOUN
hassl-800	12	17	,	,	PUNCT
hassl-800	12	18	thereby	thereby	ADV
hassl-800	12	19	,	,	PUNCT
hassl-800	12	20	resulting	result	VERB
hassl-800	12	21	in	in	ADP
hassl-800	12	22	lower	low	ADJ
hassl-800	12	23	audit	audit	NOUN
hassl-800	12	24	quality	quality	NOUN
hassl-800	12	25	.	.	PUNCT
hassl-800	13	1	the	the	DET
hassl-800	13	2	study	study	NOUN
hassl-800	13	3	recommends	recommend	VERB
hassl-800	13	4	that	that	SCONJ
hassl-800	13	5	regulators	regulator	NOUN
hassl-800	13	6	of	of	ADP
hassl-800	13	7	the	the	DET
hassl-800	13	8	auditing	auditing	NOUN
hassl-800	13	9	practice	practice	NOUN
hassl-800	13	10	should	should	AUX
hassl-800	13	11	adopt	adopt	VERB
hassl-800	13	12	measures	measure	NOUN
hassl-800	13	13	that	that	PRON
hassl-800	13	14	would	would	AUX
hassl-800	13	15	regulate	regulate	VERB
hassl-800	13	16	and	and	CCONJ
hassl-800	13	17	monitor	monitor	VERB
hassl-800	13	18	the	the	DET
hassl-800	13	19	audit	audit	NOUN
hassl-800	13	20	pricing	pricing	NOUN
hassl-800	13	21	process	process	NOUN
hassl-800	13	22	in	in	ADP
hassl-800	13	23	order	order	NOUN
hassl-800	13	24	to	to	PART
hassl-800	13	25	strike	strike	VERB
hassl-800	13	26	a	a	DET
hassl-800	13	27	balance	balance	NOUN
hassl-800	13	28	that	that	PRON
hassl-800	13	29	would	would	AUX
hassl-800	13	30	curtail	curtail	VERB
hassl-800	13	31	over	over	ADP
hassl-800	13	32	-	-	PUNCT
hassl-800	13	33	charging	charging	NOUN
hassl-800	13	34	and	and	CCONJ
hassl-800	13	35	or	or	CCONJ
hassl-800	13	36	under	under	ADV
hassl-800	13	37	-	-	PUNCT
hassl-800	13	38	charging	charging	NOUN
hassl-800	13	39	which	which	DET
hassl-800	13	40	evidence	evidence	NOUN
hassl-800	13	41	shows	show	VERB
hassl-800	13	42	could	could	AUX
hassl-800	13	43	impair	impair	VERB
hassl-800	13	44	the	the	DET
hassl-800	13	45	independence	independence	NOUN
hassl-800	13	46	of	of	ADP
hassl-800	13	47	the	the	DET
hassl-800	13	48	auditor	auditor	NOUN
hassl-800	13	49	,	,	PUNCT
hassl-800	13	50	thereby	thereby	ADV
hassl-800	13	51	affect	affect	VERB
hassl-800	13	52	audit	audit	NOUN
hassl-800	13	53	quality	quality	NOUN
hassl-800	13	54	.	.	PUNCT
hassl-800	14	1	1	1	X
hassl-800	14	2	.	.	X
hassl-800	14	3	introduction	introduction	NOUN
hassl-800	14	4	the	the	DET
hassl-800	14	5	issues	issue	NOUN
hassl-800	14	6	regarding	regard	VERB
hassl-800	14	7	audit	audit	NOUN
hassl-800	14	8	quality	quality	NOUN
hassl-800	14	9	and	and	CCONJ
hassl-800	14	10	the	the	DET
hassl-800	14	11	factors	factor	NOUN
hassl-800	14	12	that	that	PRON
hassl-800	14	13	can	can	AUX
hassl-800	14	14	influence	influence	VERB
hassl-800	14	15	it	it	PRON
hassl-800	14	16	have	have	AUX
hassl-800	14	17	dominated	dominate	VERB
hassl-800	14	18	the	the	DET
hassl-800	14	19	accounting	accounting	NOUN
hassl-800	14	20	literature	literature	NOUN
hassl-800	14	21	in	in	ADP
hassl-800	14	22	recent	recent	ADJ
hassl-800	14	23	times	time	NOUN
hassl-800	14	24	.	.	PUNCT
hassl-800	15	1	the	the	DET
hassl-800	15	2	reasons	reason	NOUN
hassl-800	15	3	are	be	AUX
hassl-800	15	4	not	not	PART
hassl-800	15	5	far	far	ADV
hassl-800	15	6	-	-	PUNCT
hassl-800	15	7	fetched	fetch	VERB
hassl-800	15	8	,	,	PUNCT
hassl-800	15	9	especially	especially	ADV
hassl-800	15	10	when	when	SCONJ
hassl-800	15	11	one	one	PRON
hassl-800	15	12	considers	consider	VERB
hassl-800	15	13	the	the	DET
hassl-800	15	14	magnitude	magnitude	NOUN
hassl-800	15	15	of	of	ADP
hassl-800	15	16	the	the	DET
hassl-800	15	17	incessant	incessant	ADJ
hassl-800	15	18	corporate	corporate	ADJ
hassl-800	15	19	scandals	scandal	NOUN
hassl-800	15	20	that	that	PRON
hassl-800	15	21	rocked	rock	VERB
hassl-800	15	22	several	several	ADJ
hassl-800	15	23	already	already	ADV
hassl-800	15	24	-	-	PUNCT
hassl-800	15	25	established	establish	VERB
hassl-800	15	26	firms	firm	NOUN
hassl-800	15	27	in	in	ADP
hassl-800	15	28	the	the	DET
hassl-800	15	29	onset	onset	NOUN
hassl-800	15	30	of	of	ADP
hassl-800	15	31	the	the	DET
hassl-800	15	32	21st	21st	ADJ
hassl-800	15	33	century	century	NOUN
hassl-800	15	34	.	.	PUNCT
hassl-800	16	1	both	both	DET
hassl-800	16	2	international	international	ADJ
hassl-800	16	3	and	and	CCONJ
hassl-800	16	4	indigenous	indigenous	ADJ
hassl-800	16	5	researchers	researcher	NOUN
hassl-800	16	6	have	have	AUX
hassl-800	16	7	thus	thus	ADV
hassl-800	16	8	,	,	PUNCT
hassl-800	16	9	beamed	beam	VERB
hassl-800	16	10	their	their	PRON
hassl-800	16	11	search	search	NOUN
hassl-800	16	12	-	-	PUNCT
hassl-800	16	13	light	light	NOUN
hassl-800	16	14	on	on	ADP
hassl-800	16	15	the	the	DET
hassl-800	16	16	factors	factor	NOUN
hassl-800	16	17	that	that	PRON
hassl-800	16	18	could	could	AUX
hassl-800	16	19	impair	impair	VERB
hassl-800	16	20	audit	audit	NOUN
hassl-800	16	21	quality	quality	NOUN
hassl-800	16	22	.	.	PUNCT
hassl-800	17	1	one	one	NUM
hassl-800	17	2	of	of	ADP
hassl-800	17	3	the	the	DET
hassl-800	17	4	factors	factor	NOUN
hassl-800	17	5	that	that	PRON
hassl-800	17	6	have	have	AUX
hassl-800	17	7	remained	remain	VERB
hassl-800	17	8	recurrent	recurrent	ADJ
hassl-800	17	9	in	in	ADP
hassl-800	17	10	the	the	DET
hassl-800	17	11	audit	audit	NOUN
hassl-800	17	12	quality	quality	NOUN
hassl-800	17	13	discuss	discuss	NOUN
hassl-800	17	14	is	be	AUX
hassl-800	17	15	the	the	DET
hassl-800	17	16	independence	independence	NOUN
hassl-800	17	17	of	of	ADP
hassl-800	17	18	the	the	DET
hassl-800	17	19	auditor	auditor	NOUN
hassl-800	17	20	(	(	PUNCT
hassl-800	17	21	karsemeijer	karsemeijer	NOUN
hassl-800	17	22	,	,	PUNCT
hassl-800	17	23	2012	2012	NUM
hassl-800	17	24	)	)	PUNCT
hassl-800	17	25	.	.	PUNCT
hassl-800	18	1	there	there	PRON
hassl-800	18	2	are	be	VERB
hassl-800	18	3	two	two	NUM
hassl-800	18	4	popular	popular	ADJ
hassl-800	18	5	professional	professional	ADJ
hassl-800	18	6	accounting	accounting	NOUN
hassl-800	18	7	bodies	body	NOUN
hassl-800	18	8	in	in	ADP
hassl-800	18	9	nigeria	nigeria	PROPN
hassl-800	18	10	as	as	SCONJ
hassl-800	18	11	it	it	PRON
hassl-800	18	12	stands	stand	VERB
hassl-800	18	13	,	,	PUNCT
hassl-800	18	14	they	they	PRON
hassl-800	18	15	include	include	VERB
hassl-800	18	16	:	:	PUNCT
hassl-800	18	17	ican	ican	PROPN
hassl-800	18	18	(	(	PUNCT
hassl-800	18	19	institute	institute	NOUN
hassl-800	18	20	of	of	ADP
hassl-800	18	21	chartered	charter	VERB
hassl-800	18	22	accountants	accountant	NOUN
hassl-800	18	23	of	of	ADP
hassl-800	18	24	nigeria	nigeria	PROPN
hassl-800	18	25	)	)	PUNCT
hassl-800	18	26	and	and	CCONJ
hassl-800	18	27	anan	anan	PROPN
hassl-800	18	28	(	(	PUNCT
hassl-800	18	29	association	association	NOUN
hassl-800	18	30	of	of	ADP
hassl-800	18	31	national	national	ADJ
hassl-800	18	32	accountant	accountant	NOUN
hassl-800	18	33	of	of	ADP
hassl-800	18	34	nigeria	nigeria	PROPN
hassl-800	18	35	)	)	PUNCT
hassl-800	18	36	.	.	PUNCT
hassl-800	19	1	among	among	ADP
hassl-800	19	2	the	the	DET
hassl-800	19	3	core	core	NOUN
hassl-800	19	4	mandate	mandate	NOUN
hassl-800	19	5	of	of	ADP
hassl-800	19	6	these	these	DET
hassl-800	19	7	accounting	accounting	NOUN
hassl-800	19	8	bodies	body	NOUN
hassl-800	19	9	is	be	AUX
hassl-800	19	10	to	to	PART
hassl-800	19	11	regulate	regulate	VERB
hassl-800	19	12	professional	professional	ADJ
hassl-800	19	13	accounting	accounting	NOUN
hassl-800	19	14	practices	practice	NOUN
hassl-800	19	15	(	(	PUNCT
hassl-800	19	16	including	include	VERB
hassl-800	19	17	auditing	auditing	NOUN
hassl-800	19	18	)	)	PUNCT
hassl-800	19	19	in	in	ADP
hassl-800	19	20	the	the	DET
hassl-800	19	21	country	country	NOUN
hassl-800	19	22	.	.	PUNCT
hassl-800	20	1	the	the	DET
hassl-800	20	2	companies	company	NOUN
hassl-800	20	3	and	and	CCONJ
hassl-800	20	4	allied	ally	VERB
hassl-800	20	5	matters	matter	NOUN
hassl-800	20	6	acts	act	VERB
hassl-800	20	7	[	[	X
hassl-800	20	8	cama	cama	NOUN
hassl-800	20	9	]	]	PUNCT
hassl-800	20	10	of	of	ADP
hassl-800	20	11	2004	2004	NUM
hassl-800	20	12	stipulates	stipulate	VERB
hassl-800	20	13	that	that	SCONJ
hassl-800	20	14	all	all	DET
hassl-800	20	15	listed	list	VERB
hassl-800	20	16	companies	company	NOUN
hassl-800	20	17	in	in	ADP
hassl-800	20	18	nigeria	nigeria	PROPN
hassl-800	20	19	shall	shall	AUX
hassl-800	20	20	engage	engage	VERB
hassl-800	20	21	the	the	DET
hassl-800	20	22	services	service	NOUN
hassl-800	20	23	of	of	ADP
hassl-800	20	24	an	an	DET
hassl-800	20	25	independent	independent	ADJ
hassl-800	20	26	(	(	PUNCT
hassl-800	20	27	external	external	ADJ
hassl-800	20	28	)	)	PUNCT
hassl-800	20	29	auditor	auditor	NOUN
hassl-800	20	30	.	.	PUNCT
hassl-800	21	1	the	the	DET
hassl-800	21	2	apparent	apparent	ADJ
hassl-800	21	3	onus	onus	NOUN
hassl-800	21	4	of	of	ADP
hassl-800	21	5	this	this	DET
hassl-800	21	6	demand	demand	NOUN
hassl-800	21	7	is	be	AUX
hassl-800	21	8	for	for	ADP
hassl-800	21	9	the	the	DET
hassl-800	21	10	external	external	ADJ
hassl-800	21	11	auditor	auditor	NOUN
hassl-800	21	12	,	,	PUNCT
hassl-800	21	13	in	in	ADP
hassl-800	21	14	expressing	express	VERB
hassl-800	21	15	his	his	PRON
hassl-800	21	16	independent	independent	ADJ
hassl-800	21	17	professional	professional	ADJ
hassl-800	21	18	opinion	opinion	NOUN
hassl-800	21	19	on	on	ADP
hassl-800	21	20	the	the	DET
hassl-800	21	21	“	"	PUNCT
hassl-800	21	22	true	true	ADJ
hassl-800	21	23	and	and	CCONJ
hassl-800	21	24	fair	fair	ADJ
hassl-800	21	25	view	view	NOUN
hassl-800	21	26	”	"	PUNCT
hassl-800	21	27	of	of	ADP
hassl-800	21	28	the	the	DET
hassl-800	21	29	information	information	NOUN
hassl-800	21	30	contained	contain	VERB
hassl-800	21	31	in	in	ADP
hassl-800	21	32	the	the	DET
hassl-800	21	33	financial	financial	ADJ
hassl-800	21	34	report	report	NOUN
hassl-800	21	35	;	;	PUNCT
hassl-800	21	36	lends	lend	VERB
hassl-800	21	37	credence	credence	NOUN
hassl-800	21	38	on	on	ADP
hassl-800	21	39	the	the	DET
hassl-800	21	40	reliability	reliability	NOUN
hassl-800	21	41	of	of	ADP
hassl-800	21	42	the	the	DET
hassl-800	21	43	said	say	VERB
hassl-800	21	44	information	information	NOUN
hassl-800	21	45	for	for	ADP
hassl-800	21	46	the	the	DET
hassl-800	21	47	confidence	confidence	NOUN
hassl-800	21	48	-	-	PUNCT
hassl-800	21	49	reassurance	reassurance	NOUN
hassl-800	21	50	of	of	ADP
hassl-800	21	51	the	the	DET
hassl-800	21	52	stakeholders	stakeholder	NOUN
hassl-800	21	53	.	.	PUNCT
hassl-800	22	1	humanities	humanity	NOUN
hassl-800	22	2	and	and	CCONJ
hassl-800	22	3	social	social	ADJ
hassl-800	22	4	sciences	science	NOUN
hassl-800	22	5	letters	letter	NOUN
hassl-800	22	6	2018	2018	NUM
hassl-800	22	7	vol	vol	NOUN
hassl-800	22	8	.	.	PROPN
hassl-800	23	1	6	6	NUM
hassl-800	23	2	,	,	PUNCT
hassl-800	23	3	no	no	INTJ
hassl-800	23	4	.	.	NOUN
hassl-800	23	5	2	2	NUM
hassl-800	23	6	,	,	PUNCT
hassl-800	23	7	pp	pp	ADJ
hassl-800	23	8	.	.	PUNCT
hassl-800	24	1	59	59	NUM
hassl-800	24	2	-	-	SYM
hassl-800	24	3	73	73	NUM
hassl-800	24	4	issn(e	issn(e	NOUN
hassl-800	24	5	):	):	PUNCT
hassl-800	24	6	2312	2312	NUM
hassl-800	24	7	-	-	SYM
hassl-800	24	8	4318	4318	NUM
hassl-800	24	9	issn(p	issn(p	NUM
hassl-800	24	10	):	):	PUNCT
hassl-800	24	11	2312	2312	NUM
hassl-800	24	12	-	-	SYM
hassl-800	24	13	5659	5659	NUM
hassl-800	24	14	doi	doi	NOUN
hassl-800	24	15	:	:	PUNCT
hassl-800	24	16	10.18488	10.18488	NUM
hassl-800	24	17	/	/	SYM
hassl-800	24	18	journal.73.2018.62.59.73	journal.73.2018.62.59.73	PROPN
hassl-800	24	19	©	©	PROPN
hassl-800	24	20	2018	2018	NUM
hassl-800	24	21	conscientia	conscientia	PROPN
hassl-800	24	22	beam	beam	PROPN
hassl-800	24	23	.	.	PUNCT
hassl-800	25	1	all	all	DET
hassl-800	25	2	rights	right	NOUN
hassl-800	25	3	reserved	reserve	VERB
hassl-800	25	4	.	.	PUNCT
hassl-800	26	1	https://orcid.org/orcid-search/quick-search?searchquery=ajayi%20boboye%20l	https://orcid.org/orcid-search/quick-search?searchquery=ajayi%20boboye%20l	PROPN
hassl-800	26	2	.	.	PUNCT
hassl-800	27	1	https://orcid.org/orcid-search/quick-search?searchquery=ajayi%20boboye%20l	https://orcid.org/orcid-search/quick-search?searchquery=ajayi%20boboye%20l	PROPN
hassl-800	27	2	.	.	PUNCT
hassl-800	28	1	https://orcid.org/orcid-search/quick-search?searchquery=ajayi%20boboye%20l	https://orcid.org/orcid-search/quick-search?searchquery=ajayi%20boboye%20l	PROPN
hassl-800	28	2	.	.	PUNCT
hassl-800	29	1	https://www.doi.org/10.18488/journal.73.2018.62.59.73	https://www.doi.org/10.18488/journal.73.2018.62.59.73	ADJ
hassl-800	29	2	humanities	humanity	NOUN
hassl-800	29	3	and	and	CCONJ
hassl-800	29	4	social	social	ADJ
hassl-800	29	5	sciences	science	NOUN
hassl-800	29	6	letters	letter	NOUN
hassl-800	29	7	,	,	PUNCT
hassl-800	29	8	2018	2018	NUM
hassl-800	29	9	,	,	PUNCT
hassl-800	29	10	6(2	6(2	NUM
hassl-800	29	11	):	):	PUNCT
hassl-800	29	12	59	59	NUM
hassl-800	29	13	-	-	SYM
hassl-800	29	14	73	73	NUM
hassl-800	29	15	60	60	NUM
hassl-800	29	16	©	©	PROPN
hassl-800	29	17	2018	2018	NUM
hassl-800	29	18	conscientia	conscientia	PROPN
hassl-800	29	19	beam	beam	PROPN
hassl-800	29	20	.	.	PUNCT
hassl-800	30	1	all	all	DET
hassl-800	30	2	rights	right	NOUN
hassl-800	30	3	reserved	reserve	VERB
hassl-800	30	4	.	.	PUNCT
hassl-800	31	1	in	in	ADP
hassl-800	31	2	providing	provide	VERB
hassl-800	31	3	such	such	DET
hassl-800	31	4	an	an	DET
hassl-800	31	5	important	important	ADJ
hassl-800	31	6	service	service	NOUN
hassl-800	31	7	,	,	PUNCT
hassl-800	31	8	the	the	DET
hassl-800	31	9	external	external	ADJ
hassl-800	31	10	auditor	auditor	NOUN
hassl-800	31	11	is	be	AUX
hassl-800	31	12	entitled	entitle	VERB
hassl-800	31	13	to	to	ADP
hassl-800	31	14	a	a	DET
hassl-800	31	15	certain	certain	ADJ
hassl-800	31	16	fee	fee	NOUN
hassl-800	31	17	chargeable	chargeable	ADJ
hassl-800	31	18	to	to	ADP
hassl-800	31	19	the	the	DET
hassl-800	31	20	client	client	NOUN
hassl-800	31	21	(	(	PUNCT
hassl-800	31	22	the	the	DET
hassl-800	31	23	auditee	auditee	NOUN
hassl-800	31	24	)	)	PUNCT
hassl-800	31	25	as	as	ADP
hassl-800	31	26	remuneration	remuneration	NOUN
hassl-800	31	27	for	for	ADP
hassl-800	31	28	the	the	DET
hassl-800	31	29	auditing	auditing	NOUN
hassl-800	31	30	endeavors	endeavor	NOUN
hassl-800	31	31	.	.	PUNCT
hassl-800	32	1	this	this	DET
hassl-800	32	2	fee	fee	NOUN
hassl-800	32	3	is	be	AUX
hassl-800	32	4	called	call	VERB
hassl-800	32	5	“	"	PUNCT
hassl-800	32	6	audit	audit	NOUN
hassl-800	32	7	fees	fee	NOUN
hassl-800	32	8	”	"	PUNCT
hassl-800	32	9	.	.	PUNCT
hassl-800	33	1	according	accord	VERB
hassl-800	33	2	to	to	ADP
hassl-800	33	3	oladipupo	oladipupo	NOUN
hassl-800	33	4	and	and	CCONJ
hassl-800	33	5	monye	monye	NOUN
hassl-800	33	6	-	-	PUNCT
hassl-800	33	7	emina	emina	PROPN
hassl-800	33	8	(	(	PUNCT
hassl-800	33	9	2016	2016	NUM
hassl-800	33	10	)	)	PUNCT
hassl-800	33	11	the	the	DET
hassl-800	33	12	audit	audit	NOUN
hassl-800	33	13	firms	firm	NOUN
hassl-800	33	14	are	be	AUX
hassl-800	33	15	at	at	ADP
hassl-800	33	16	freedom	freedom	NOUN
hassl-800	33	17	to	to	PART
hassl-800	33	18	charge	charge	VERB
hassl-800	33	19	what	what	PRON
hassl-800	33	20	they	they	PRON
hassl-800	33	21	consider	consider	VERB
hassl-800	33	22	fit	fit	ADJ
hassl-800	33	23	as	as	ADP
hassl-800	33	24	audit	audit	NOUN
hassl-800	33	25	fees	fee	NOUN
hassl-800	33	26	.	.	PUNCT
hassl-800	34	1	in	in	ADP
hassl-800	34	2	other	other	ADJ
hassl-800	34	3	words	word	NOUN
hassl-800	34	4	,	,	PUNCT
hassl-800	34	5	the	the	DET
hassl-800	34	6	amount	amount	NOUN
hassl-800	34	7	charged	charge	VERB
hassl-800	34	8	as	as	ADP
hassl-800	34	9	audit	audit	NOUN
hassl-800	34	10	fees	fee	NOUN
hassl-800	34	11	could	could	AUX
hassl-800	34	12	be	be	AUX
hassl-800	34	13	discretional	discretional	ADJ
hassl-800	34	14	.	.	PUNCT
hassl-800	35	1	thus	thus	ADV
hassl-800	35	2	,	,	PUNCT
hassl-800	35	3	the	the	DET
hassl-800	35	4	fees	fee	NOUN
hassl-800	35	5	charged	charge	VERB
hassl-800	35	6	by	by	ADP
hassl-800	35	7	an	an	DET
hassl-800	35	8	audit	audit	NOUN
hassl-800	35	9	firm	firm	NOUN
hassl-800	35	10	or	or	CCONJ
hassl-800	35	11	eventually	eventually	ADV
hassl-800	35	12	paid	pay	VERB
hassl-800	35	13	by	by	ADP
hassl-800	35	14	the	the	DET
hassl-800	35	15	auditee	auditee	NOUN
hassl-800	35	16	(	(	PUNCT
hassl-800	35	17	client	client	NOUN
hassl-800	35	18	)	)	PUNCT
hassl-800	35	19	for	for	ADP
hassl-800	35	20	audit	audit	NOUN
hassl-800	35	21	services	service	NOUN
hassl-800	35	22	could	could	AUX
hassl-800	35	23	be	be	AUX
hassl-800	35	24	higher	high	ADJ
hassl-800	35	25	or	or	CCONJ
hassl-800	35	26	even	even	ADV
hassl-800	35	27	lower	low	ADJ
hassl-800	35	28	with	with	ADP
hassl-800	35	29	respect	respect	NOUN
hassl-800	35	30	to	to	ADP
hassl-800	35	31	what	what	PRON
hassl-800	35	32	another	another	DET
hassl-800	35	33	auditor	auditor	NOUN
hassl-800	35	34	may	may	AUX
hassl-800	35	35	accept	accept	VERB
hassl-800	35	36	within	within	ADP
hassl-800	35	37	a	a	DET
hassl-800	35	38	particular	particular	ADJ
hassl-800	35	39	sector	sector	NOUN
hassl-800	35	40	.	.	PUNCT
hassl-800	36	1	previous	previous	ADJ
hassl-800	36	2	researchers	researcher	NOUN
hassl-800	36	3	(	(	PUNCT
hassl-800	36	4	see	see	VERB
hassl-800	36	5	al	al	PROPN
hassl-800	36	6	-	-	PUNCT
hassl-800	36	7	khoury	khoury	PROPN
hassl-800	36	8	et	et	PROPN
hassl-800	36	9	al	al	PROPN
hassl-800	36	10	.	.	PROPN
hassl-800	37	1	(	(	PUNCT
hassl-800	37	2	2015	2015	NUM
hassl-800	37	3	)	)	PUNCT
hassl-800	37	4	)	)	PUNCT
hassl-800	37	5	have	have	AUX
hassl-800	37	6	expressed	express	VERB
hassl-800	37	7	concerns	concern	NOUN
hassl-800	37	8	concerning	concern	VERB
hassl-800	37	9	how	how	SCONJ
hassl-800	37	10	audit	audit	NOUN
hassl-800	37	11	fees	fee	NOUN
hassl-800	37	12	could	could	AUX
hassl-800	37	13	affect	affect	VERB
hassl-800	37	14	audit	audit	NOUN
hassl-800	37	15	quality	quality	NOUN
hassl-800	37	16	;	;	PUNCT
hassl-800	37	17	with	with	SCONJ
hassl-800	37	18	majority	majority	NOUN
hassl-800	37	19	contesting	contest	VERB
hassl-800	37	20	that	that	DET
hassl-800	37	21	audit	audit	NOUN
hassl-800	37	22	quality	quality	NOUN
hassl-800	37	23	can	can	AUX
hassl-800	37	24	be	be	AUX
hassl-800	37	25	strongly	strongly	ADV
hassl-800	37	26	influenced	influence	VERB
hassl-800	37	27	by	by	ADP
hassl-800	37	28	the	the	DET
hassl-800	37	29	fees	fee	NOUN
hassl-800	37	30	paid	pay	VERB
hassl-800	37	31	to	to	ADP
hassl-800	37	32	the	the	DET
hassl-800	37	33	auditor	auditor	NOUN
hassl-800	37	34	.	.	PUNCT
hassl-800	38	1	at	at	ADP
hassl-800	38	2	the	the	DET
hassl-800	38	3	core	core	NOUN
hassl-800	38	4	of	of	ADP
hassl-800	38	5	such	such	ADJ
hassl-800	38	6	speculations	speculation	NOUN
hassl-800	38	7	,	,	PUNCT
hassl-800	38	8	several	several	ADJ
hassl-800	38	9	schools	school	NOUN
hassl-800	38	10	of	of	ADP
hassl-800	38	11	thoughts	thought	NOUN
hassl-800	38	12	exist	exist	VERB
hassl-800	38	13	.	.	PUNCT
hassl-800	39	1	for	for	ADP
hassl-800	39	2	example	example	NOUN
hassl-800	39	3	;	;	PUNCT
hassl-800	39	4	karsemeijer	karsemeijer	NOUN
hassl-800	39	5	(	(	PUNCT
hassl-800	39	6	2012	2012	NUM
hassl-800	39	7	)	)	PUNCT
hassl-800	39	8	argue	argue	VERB
hassl-800	39	9	that	that	SCONJ
hassl-800	39	10	“	"	PUNCT
hassl-800	39	11	the	the	PRON
hassl-800	39	12	higher	high	ADJ
hassl-800	39	13	the	the	DET
hassl-800	39	14	audit	audit	NOUN
hassl-800	39	15	fees	fee	NOUN
hassl-800	39	16	,	,	PUNCT
hassl-800	39	17	the	the	PRON
hassl-800	39	18	more	more	ADV
hassl-800	39	19	important	important	ADJ
hassl-800	39	20	a	a	DET
hassl-800	39	21	client	client	NOUN
hassl-800	39	22	is	be	AUX
hassl-800	39	23	to	to	ADP
hassl-800	39	24	the	the	DET
hassl-800	39	25	firm	firm	NOUN
hassl-800	39	26	and	and	CCONJ
hassl-800	39	27	so	so	ADV
hassl-800	39	28	,	,	PUNCT
hassl-800	39	29	independence	independence	NOUN
hassl-800	39	30	and	and	CCONJ
hassl-800	39	31	therefore	therefore	ADV
hassl-800	39	32	the	the	DET
hassl-800	39	33	quality	quality	NOUN
hassl-800	39	34	of	of	ADP
hassl-800	39	35	the	the	DET
hassl-800	39	36	audit	audit	NOUN
hassl-800	39	37	could	could	AUX
hassl-800	39	38	be	be	AUX
hassl-800	39	39	compromised	compromise	VERB
hassl-800	39	40	”	"	PUNCT
hassl-800	39	41	.	.	PUNCT
hassl-800	40	1	conversely	conversely	ADV
hassl-800	40	2	,	,	PUNCT
hassl-800	40	3	ettredge	ettredge	PROPN
hassl-800	40	4	et	et	PROPN
hassl-800	40	5	al	al	PROPN
hassl-800	40	6	.	.	PROPN
hassl-800	41	1	(	(	PUNCT
hassl-800	41	2	2007	2007	NUM
hassl-800	41	3	)	)	PUNCT
hassl-800	41	4	opined	opine	VERB
hassl-800	41	5	that	that	SCONJ
hassl-800	41	6	when	when	SCONJ
hassl-800	41	7	a	a	DET
hassl-800	41	8	client	client	NOUN
hassl-800	41	9	(	(	PUNCT
hassl-800	41	10	auditee	auditee	PROPN
hassl-800	41	11	)	)	PUNCT
hassl-800	41	12	pays	pay	VERB
hassl-800	41	13	lower	low	ADJ
hassl-800	41	14	audit	audit	NOUN
hassl-800	41	15	fees	fee	NOUN
hassl-800	41	16	comparable	comparable	ADJ
hassl-800	41	17	with	with	ADP
hassl-800	41	18	what	what	PRON
hassl-800	41	19	other	other	ADJ
hassl-800	41	20	companies	company	NOUN
hassl-800	41	21	in	in	ADP
hassl-800	41	22	the	the	DET
hassl-800	41	23	same	same	ADJ
hassl-800	41	24	industry	industry	NOUN
hassl-800	41	25	are	be	AUX
hassl-800	41	26	paying	pay	VERB
hassl-800	41	27	,	,	PUNCT
hassl-800	41	28	there	there	PRON
hassl-800	41	29	is	be	VERB
hassl-800	41	30	every	every	DET
hassl-800	41	31	likelihood	likelihood	NOUN
hassl-800	41	32	that	that	SCONJ
hassl-800	41	33	the	the	DET
hassl-800	41	34	client	client	NOUN
hassl-800	41	35	becomes	become	VERB
hassl-800	41	36	loyal	loyal	ADJ
hassl-800	41	37	to	to	ADP
hassl-800	41	38	the	the	DET
hassl-800	41	39	audit	audit	NOUN
hassl-800	41	40	firm	firm	NOUN
hassl-800	41	41	which	which	PRON
hassl-800	41	42	might	might	AUX
hassl-800	41	43	lead	lead	VERB
hassl-800	41	44	to	to	ADP
hassl-800	41	45	the	the	DET
hassl-800	41	46	auditor	auditor	NOUN
hassl-800	41	47	overlooking	overlook	VERB
hassl-800	41	48	material	material	NOUN
hassl-800	41	49	misstatement	misstatement	NOUN
hassl-800	41	50	and	and	CCONJ
hassl-800	41	51	or	or	CCONJ
hassl-800	41	52	allowing	allow	VERB
hassl-800	41	53	management	management	NOUN
hassl-800	41	54	to	to	PART
hassl-800	41	55	engage	engage	VERB
hassl-800	41	56	in	in	ADP
hassl-800	41	57	aggressive	aggressive	ADJ
hassl-800	41	58	income	income	NOUN
hassl-800	41	59	smoothing	smoothing	NOUN
hassl-800	41	60	.	.	PUNCT
hassl-800	42	1	on	on	ADP
hassl-800	42	2	the	the	DET
hassl-800	42	3	other	other	ADJ
hassl-800	42	4	hand	hand	NOUN
hassl-800	42	5	,	,	PUNCT
hassl-800	42	6	ettredge	ettredge	NOUN
hassl-800	42	7	et	et	PROPN
hassl-800	42	8	al	al	PROPN
hassl-800	42	9	.	.	PROPN
hassl-800	43	1	(	(	PUNCT
hassl-800	43	2	2007	2007	NUM
hassl-800	43	3	)	)	PUNCT
hassl-800	43	4	equally	equally	ADV
hassl-800	43	5	argue	argue	VERB
hassl-800	43	6	that	that	SCONJ
hassl-800	43	7	financial	financial	ADJ
hassl-800	43	8	satisfaction	satisfaction	NOUN
hassl-800	43	9	(	(	PUNCT
hassl-800	43	10	as	as	ADP
hassl-800	43	11	a	a	DET
hassl-800	43	12	result	result	NOUN
hassl-800	43	13	of	of	ADP
hassl-800	43	14	high	high	ADJ
hassl-800	43	15	audit	audit	NOUN
hassl-800	43	16	fees	fee	NOUN
hassl-800	43	17	paid	pay	VERB
hassl-800	43	18	an	an	DET
hassl-800	43	19	auditor	auditor	NOUN
hassl-800	43	20	)	)	PUNCT
hassl-800	43	21	“	"	PUNCT
hassl-800	43	22	may	may	AUX
hassl-800	43	23	increase	increase	VERB
hassl-800	43	24	the	the	DET
hassl-800	43	25	professionalism	professionalism	NOUN
hassl-800	43	26	and	and	CCONJ
hassl-800	43	27	the	the	DET
hassl-800	43	28	effort	effort	NOUN
hassl-800	43	29	exerted	exert	VERB
hassl-800	43	30	by	by	ADP
hassl-800	43	31	the	the	DET
hassl-800	43	32	auditor	auditor	NOUN
hassl-800	43	33	which	which	PRON
hassl-800	43	34	will	will	AUX
hassl-800	43	35	enhance	enhance	VERB
hassl-800	43	36	the	the	DET
hassl-800	43	37	audit	audit	NOUN
hassl-800	43	38	quality	quality	NOUN
hassl-800	43	39	”	"	PUNCT
hassl-800	43	40	.	.	PUNCT
hassl-800	44	1	this	this	DET
hassl-800	44	2	dominating	dominating	NOUN
hassl-800	44	3	linkage	linkage	NOUN
hassl-800	44	4	of	of	ADP
hassl-800	44	5	audit	audit	NOUN
hassl-800	44	6	fees	fee	NOUN
hassl-800	44	7	as	as	ADP
hassl-800	44	8	a	a	DET
hassl-800	44	9	significant	significant	ADJ
hassl-800	44	10	factor	factor	NOUN
hassl-800	44	11	in	in	ADP
hassl-800	44	12	determining	determine	VERB
hassl-800	44	13	auditor	auditor	NOUN
hassl-800	44	14	independence	independence	NOUN
hassl-800	44	15	viz	viz	PROPN
hassl-800	44	16	-	-	PUNCT
hassl-800	44	17	à	à	X
hassl-800	44	18	-	-	PUNCT
hassl-800	44	19	vis	vis	X
hassl-800	44	20	audit	audit	NOUN
hassl-800	44	21	quality	quality	NOUN
hassl-800	44	22	is	be	AUX
hassl-800	44	23	apparent	apparent	ADJ
hassl-800	44	24	in	in	ADP
hassl-800	44	25	prior	prior	ADJ
hassl-800	44	26	literatures	literature	NOUN
hassl-800	44	27	where	where	SCONJ
hassl-800	44	28	the	the	DET
hassl-800	44	29	former	former	ADJ
hassl-800	44	30	(	(	PUNCT
hassl-800	44	31	audit	audit	NOUN
hassl-800	44	32	fees	fee	NOUN
hassl-800	44	33	)	)	PUNCT
hassl-800	44	34	is	be	AUX
hassl-800	44	35	repeatedly	repeatedly	ADV
hassl-800	44	36	applied	apply	VERB
hassl-800	44	37	as	as	ADP
hassl-800	44	38	a	a	DET
hassl-800	44	39	proxy	proxy	NOUN
hassl-800	44	40	for	for	ADP
hassl-800	44	41	audit	audit	NOUN
hassl-800	44	42	quality	quality	NOUN
hassl-800	44	43	(	(	PUNCT
hassl-800	44	44	e.g.	e.g.	ADV
hassl-800	44	45	defond	defond	NOUN
hassl-800	44	46	and	and	CCONJ
hassl-800	44	47	zhang	zhang	PROPN
hassl-800	44	48	(	(	PUNCT
hassl-800	44	49	2014	2014	NUM
hassl-800	44	50	)	)	PUNCT
hassl-800	44	51	)	)	PUNCT
hassl-800	44	52	and	and	CCONJ
hassl-800	44	53	auditor	auditor	NOUN
hassl-800	44	54	independence	independence	NOUN
hassl-800	44	55	(	(	PUNCT
hassl-800	44	56	see	see	VERB
hassl-800	44	57	okolie	okolie	NOUN
hassl-800	44	58	(	(	PUNCT
hassl-800	44	59	2014	2014	NUM
hassl-800	44	60	)	)	PUNCT
hassl-800	44	61	;	;	PUNCT
hassl-800	44	62	babatolu	babatolu	PROPN
hassl-800	44	63	et	et	PROPN
hassl-800	44	64	al	al	PROPN
hassl-800	44	65	.	.	PUNCT
hassl-800	45	1	(	(	PUNCT
hassl-800	45	2	2016	2016	NUM
hassl-800	45	3	)	)	PUNCT
hassl-800	45	4	;	;	PUNCT
hassl-800	45	5	maria	maria	PROPN
hassl-800	45	6	(	(	PUNCT
hassl-800	45	7	2016	2016	NUM
hassl-800	45	8	)	)	PUNCT
hassl-800	45	9	)	)	PUNCT
hassl-800	45	10	.	.	PUNCT
hassl-800	46	1	from	from	ADP
hassl-800	46	2	the	the	DET
hassl-800	46	3	foregoing	foregoing	NOUN
hassl-800	46	4	,	,	PUNCT
hassl-800	46	5	it	it	PRON
hassl-800	46	6	looks	look	VERB
hassl-800	46	7	agreeable	agreeable	ADJ
hassl-800	46	8	that	that	SCONJ
hassl-800	46	9	audit	audit	NOUN
hassl-800	46	10	fees	fee	NOUN
hassl-800	46	11	(	(	PUNCT
hassl-800	46	12	whether	whether	SCONJ
hassl-800	46	13	abnormally	abnormally	ADV
hassl-800	46	14	high	high	ADJ
hassl-800	46	15	or	or	CCONJ
hassl-800	46	16	incredibly	incredibly	ADV
hassl-800	46	17	low	low	ADJ
hassl-800	46	18	)	)	PUNCT
hassl-800	46	19	can	can	AUX
hassl-800	46	20	influence	influence	VERB
hassl-800	46	21	auditor	auditor	NOUN
hassl-800	46	22	independence	independence	NOUN
hassl-800	46	23	and	and	CCONJ
hassl-800	46	24	by	by	ADP
hassl-800	46	25	implication	implication	NOUN
hassl-800	46	26	,	,	PUNCT
hassl-800	46	27	audit	audit	NOUN
hassl-800	46	28	quality	quality	NOUN
hassl-800	46	29	.	.	PUNCT
hassl-800	47	1	however	however	ADV
hassl-800	47	2	,	,	PUNCT
hassl-800	47	3	limited	limited	ADJ
hassl-800	47	4	indigenous	indigenous	ADJ
hassl-800	47	5	empirical	empirical	ADJ
hassl-800	47	6	evidences	evidence	NOUN
hassl-800	47	7	are	be	AUX
hassl-800	47	8	available	available	ADJ
hassl-800	47	9	to	to	ADP
hassl-800	47	10	that	that	DET
hassl-800	47	11	effect	effect	NOUN
hassl-800	47	12	.	.	PUNCT
hassl-800	48	1	the	the	DET
hassl-800	48	2	few	few	ADJ
hassl-800	48	3	existing	exist	VERB
hassl-800	48	4	studies	study	NOUN
hassl-800	48	5	all	all	PRON
hassl-800	48	6	showed	show	VERB
hassl-800	48	7	conflicting	conflicting	ADJ
hassl-800	48	8	outcomes	outcome	NOUN
hassl-800	48	9	.	.	PUNCT
hassl-800	49	1	for	for	ADP
hassl-800	49	2	example	example	NOUN
hassl-800	49	3	:	:	PUNCT
hassl-800	49	4	on	on	ADP
hassl-800	49	5	one	one	NUM
hassl-800	49	6	side	side	NOUN
hassl-800	49	7	,	,	PUNCT
hassl-800	49	8	oladipupo	oladipupo	NOUN
hassl-800	49	9	and	and	CCONJ
hassl-800	49	10	monye	monye	NOUN
hassl-800	49	11	-	-	PUNCT
hassl-800	49	12	emina	emina	PROPN
hassl-800	49	13	(	(	PUNCT
hassl-800	49	14	2016	2016	NUM
hassl-800	49	15	)	)	PUNCT
hassl-800	49	16	find	find	VERB
hassl-800	49	17	that	that	SCONJ
hassl-800	49	18	audit	audit	NOUN
hassl-800	49	19	fees	fee	NOUN
hassl-800	49	20	do	do	AUX
hassl-800	49	21	not	not	PART
hassl-800	49	22	significantly	significantly	ADV
hassl-800	49	23	affect	affect	VERB
hassl-800	49	24	audit	audit	NOUN
hassl-800	49	25	quality	quality	NOUN
hassl-800	49	26	in	in	ADP
hassl-800	49	27	nigerian	nigerian	ADJ
hassl-800	49	28	quoted	quote	VERB
hassl-800	49	29	firms	firm	NOUN
hassl-800	49	30	;	;	PUNCT
hassl-800	49	31	the	the	DET
hassl-800	49	32	findings	finding	NOUN
hassl-800	49	33	of	of	ADP
hassl-800	49	34	yuniarti	yuniarti	NOUN
hassl-800	49	35	(	(	PUNCT
hassl-800	49	36	2011	2011	NUM
hassl-800	49	37	)	)	PUNCT
hassl-800	49	38	using	use	VERB
hassl-800	49	39	cpa	cpa	NOUN
hassl-800	49	40	firms	firm	NOUN
hassl-800	49	41	in	in	ADP
hassl-800	49	42	indonesia	indonesia	PROPN
hassl-800	49	43	equally	equally	ADV
hassl-800	49	44	towed	tow	VERB
hassl-800	49	45	the	the	DET
hassl-800	49	46	same	same	ADJ
hassl-800	49	47	line	line	NOUN
hassl-800	49	48	.	.	PUNCT
hassl-800	50	1	on	on	ADP
hassl-800	50	2	the	the	DET
hassl-800	50	3	other	other	ADJ
hassl-800	50	4	hand	hand	NOUN
hassl-800	50	5	,	,	PUNCT
hassl-800	50	6	karsemeijer	karsemeijer	NOUN
hassl-800	50	7	(	(	PUNCT
hassl-800	50	8	2012	2012	NUM
hassl-800	50	9	)	)	PUNCT
hassl-800	50	10	using	use	VERB
hassl-800	50	11	us	we	PRON
hassl-800	50	12	listed	list	VERB
hassl-800	50	13	companies	company	NOUN
hassl-800	50	14	,	,	PUNCT
hassl-800	50	15	finds	find	VERB
hassl-800	50	16	that	that	SCONJ
hassl-800	50	17	high	high	ADJ
hassl-800	50	18	audit	audit	NOUN
hassl-800	50	19	fees	fee	NOUN
hassl-800	50	20	are	be	AUX
hassl-800	50	21	significantly	significantly	ADV
hassl-800	50	22	associated	associate	VERB
hassl-800	50	23	with	with	ADP
hassl-800	50	24	low	low	ADJ
hassl-800	50	25	audit	audit	NOUN
hassl-800	50	26	quality	quality	NOUN
hassl-800	50	27	;	;	PUNCT
hassl-800	50	28	while	while	SCONJ
hassl-800	50	29	a	a	DET
hassl-800	50	30	recent	recent	ADJ
hassl-800	50	31	study	study	NOUN
hassl-800	50	32	by	by	ADP
hassl-800	50	33	babatolu	babatolu	PROPN
hassl-800	50	34	et	et	PROPN
hassl-800	50	35	al	al	PROPN
hassl-800	50	36	.	.	PROPN
hassl-800	51	1	(	(	PUNCT
hassl-800	51	2	2016	2016	NUM
hassl-800	51	3	)	)	PUNCT
hassl-800	51	4	and	and	CCONJ
hassl-800	51	5	that	that	PRON
hassl-800	51	6	of	of	ADP
hassl-800	51	7	okolie	okolie	NOUN
hassl-800	51	8	(	(	PUNCT
hassl-800	51	9	2014	2014	NUM
hassl-800	51	10	)	)	PUNCT
hassl-800	51	11	equally	equally	ADV
hassl-800	51	12	find	find	VERB
hassl-800	51	13	that	that	SCONJ
hassl-800	51	14	audit	audit	NOUN
hassl-800	51	15	fee	fee	NOUN
hassl-800	51	16	is	be	AUX
hassl-800	51	17	significantly	significantly	ADV
hassl-800	51	18	related	relate	VERB
hassl-800	51	19	to	to	PART
hassl-800	51	20	audit	audit	VERB
hassl-800	51	21	quality	quality	NOUN
hassl-800	51	22	.	.	PUNCT
hassl-800	52	1	the	the	DET
hassl-800	52	2	conflicting	conflicting	ADJ
hassl-800	52	3	evidence(s	evidence(s	NOUN
hassl-800	52	4	)	)	PUNCT
hassl-800	52	5	continues	continue	VERB
hassl-800	52	6	.	.	PUNCT
hassl-800	53	1	it	it	PRON
hassl-800	53	2	is	be	AUX
hassl-800	53	3	on	on	ADP
hassl-800	53	4	this	this	DET
hassl-800	53	5	premise	premise	NOUN
hassl-800	53	6	that	that	SCONJ
hassl-800	53	7	this	this	DET
hassl-800	53	8	study	study	NOUN
hassl-800	53	9	derived	derive	VERB
hassl-800	53	10	its	its	PRON
hassl-800	53	11	core	core	NOUN
hassl-800	53	12	objective	objective	NOUN
hassl-800	53	13	to	to	PART
hassl-800	53	14	examine	examine	VERB
hassl-800	53	15	the	the	DET
hassl-800	53	16	relationship	relationship	NOUN
hassl-800	53	17	between	between	ADP
hassl-800	53	18	audit	audit	NOUN
hassl-800	53	19	fees	fee	NOUN
hassl-800	53	20	and	and	CCONJ
hassl-800	53	21	audit	audit	NOUN
hassl-800	53	22	quality	quality	NOUN
hassl-800	53	23	among	among	ADP
hassl-800	53	24	listed	list	VERB
hassl-800	53	25	companies	company	NOUN
hassl-800	53	26	in	in	ADP
hassl-800	53	27	the	the	DET
hassl-800	53	28	downstream	downstream	ADJ
hassl-800	53	29	sector	sector	NOUN
hassl-800	53	30	of	of	ADP
hassl-800	53	31	nigerian	nigerian	ADJ
hassl-800	53	32	petroleum	petroleum	NOUN
hassl-800	53	33	industry	industry	NOUN
hassl-800	53	34	.	.	PUNCT
hassl-800	54	1	to	to	PART
hassl-800	54	2	achieve	achieve	VERB
hassl-800	54	3	this	this	DET
hassl-800	54	4	objective	objective	NOUN
hassl-800	54	5	the	the	DET
hassl-800	54	6	study	study	NOUN
hassl-800	54	7	hpothesize	hpothesize	NOUN
hassl-800	54	8	that	that	SCONJ
hassl-800	54	9	:	:	PUNCT
hassl-800	54	10	ho	ho	ADJ
hassl-800	54	11	:	:	PUNCT
hassl-800	54	12	auditor	auditor	NOUN
hassl-800	54	13	fees	fee	NOUN
hassl-800	54	14	have	have	VERB
hassl-800	54	15	no	no	DET
hassl-800	54	16	significant	significant	ADJ
hassl-800	54	17	positive	positive	ADJ
hassl-800	54	18	relationship	relationship	NOUN
hassl-800	54	19	on	on	ADP
hassl-800	54	20	audit	audit	NOUN
hassl-800	54	21	quality	quality	NOUN
hassl-800	54	22	.	.	PUNCT
hassl-800	55	1	2	2	X
hassl-800	55	2	.	.	X
hassl-800	55	3	conceptualizing	conceptualize	VERB
hassl-800	55	4	audit	audit	NOUN
hassl-800	55	5	quality	quality	NOUN
hassl-800	55	6	and	and	CCONJ
hassl-800	55	7	audit	audit	NOUN
hassl-800	55	8	fees	fee	NOUN
hassl-800	55	9	based	base	VERB
hassl-800	55	10	on	on	ADP
hassl-800	55	11	available	available	ADJ
hassl-800	55	12	literature	literature	NOUN
hassl-800	55	13	,	,	PUNCT
hassl-800	55	14	audit	audit	NOUN
hassl-800	55	15	quality	quality	NOUN
hassl-800	55	16	is	be	AUX
hassl-800	55	17	a	a	DET
hassl-800	55	18	multi	multi	ADJ
hassl-800	55	19	-	-	ADJ
hassl-800	55	20	dimensional	dimensional	ADJ
hassl-800	55	21	construct	construct	NOUN
hassl-800	55	22	that	that	PRON
hassl-800	55	23	has	have	AUX
hassl-800	55	24	proved	prove	VERB
hassl-800	55	25	quite	quite	ADV
hassl-800	55	26	difficult	difficult	ADJ
hassl-800	55	27	to	to	PART
hassl-800	55	28	quantify	quantify	VERB
hassl-800	55	29	and	and	CCONJ
hassl-800	55	30	measure	measure	VERB
hassl-800	55	31	.	.	PUNCT
hassl-800	56	1	until	until	ADP
hassl-800	56	2	now	now	ADV
hassl-800	56	3	,	,	PUNCT
hassl-800	56	4	it	it	PRON
hassl-800	56	5	appears	appear	VERB
hassl-800	56	6	there	there	PRON
hassl-800	56	7	is	be	VERB
hassl-800	56	8	still	still	ADV
hassl-800	56	9	no	no	DET
hassl-800	56	10	uniform	uniform	ADJ
hassl-800	56	11	definition	definition	NOUN
hassl-800	56	12	of	of	ADP
hassl-800	56	13	audit	audit	NOUN
hassl-800	56	14	quality	quality	NOUN
hassl-800	56	15	.	.	PUNCT
hassl-800	57	1	riyatno	riyatno	PROPN
hassl-800	57	2	(	(	PUNCT
hassl-800	57	3	2007	2007	NUM
hassl-800	57	4	)	)	PUNCT
hassl-800	57	5	as	as	SCONJ
hassl-800	57	6	cited	cite	VERB
hassl-800	57	7	in	in	ADP
hassl-800	57	8	yuniarti	yuniarti	NOUN
hassl-800	57	9	(	(	PUNCT
hassl-800	57	10	2011	2011	NUM
hassl-800	57	11	)	)	PUNCT
hassl-800	57	12	supports	support	VERB
hassl-800	57	13	this	this	DET
hassl-800	57	14	assertion	assertion	NOUN
hassl-800	57	15	as	as	SCONJ
hassl-800	57	16	he	he	PRON
hassl-800	57	17	portrays	portray	VERB
hassl-800	57	18	“	"	PUNCT
hassl-800	57	19	audit	audit	NOUN
hassl-800	57	20	quality	quality	NOUN
hassl-800	57	21	as	as	ADP
hassl-800	57	22	something	something	PRON
hassl-800	57	23	that	that	PRON
hassl-800	57	24	is	be	AUX
hassl-800	57	25	abstract	abstract	ADJ
hassl-800	57	26	,	,	PUNCT
hassl-800	57	27	difficult	difficult	ADJ
hassl-800	57	28	to	to	PART
hassl-800	57	29	measure	measure	VERB
hassl-800	57	30	and	and	CCONJ
hassl-800	57	31	can	can	AUX
hassl-800	57	32	only	only	ADV
hassl-800	57	33	be	be	AUX
hassl-800	57	34	perceived	perceive	VERB
hassl-800	57	35	by	by	ADP
hassl-800	57	36	the	the	DET
hassl-800	57	37	users	user	NOUN
hassl-800	57	38	of	of	ADP
hassl-800	57	39	audit	audit	NOUN
hassl-800	57	40	services	service	NOUN
hassl-800	57	41	”	"	PUNCT
hassl-800	57	42	.	.	PUNCT
hassl-800	58	1	however	however	ADV
hassl-800	58	2	,	,	PUNCT
hassl-800	58	3	the	the	DET
hassl-800	58	4	definition	definition	NOUN
hassl-800	58	5	of	of	ADP
hassl-800	58	6	audit	audit	NOUN
hassl-800	58	7	quality	quality	NOUN
hassl-800	58	8	by	by	ADP
hassl-800	58	9	deangelo	deangelo	PROPN
hassl-800	58	10	(	(	PUNCT
hassl-800	58	11	1981	1981	NUM
hassl-800	58	12	)	)	PUNCT
hassl-800	58	13	that	that	SCONJ
hassl-800	58	14	“	"	PUNCT
hassl-800	58	15	audit	audit	NOUN
hassl-800	58	16	quality	quality	NOUN
hassl-800	58	17	measures	measure	NOUN
hassl-800	58	18	the	the	DET
hassl-800	58	19	probability	probability	NOUN
hassl-800	58	20	that	that	SCONJ
hassl-800	58	21	an	an	DET
hassl-800	58	22	auditor	auditor	NOUN
hassl-800	58	23	will	will	AUX
hassl-800	58	24	ascertain	ascertain	VERB
hassl-800	58	25	and	and	CCONJ
hassl-800	58	26	straightforwardly	straightforwardly	ADV
hassl-800	58	27	report	report	VERB
hassl-800	58	28	material	material	NOUN
hassl-800	58	29	errors	error	NOUN
hassl-800	58	30	,	,	PUNCT
hassl-800	58	31	falsification	falsification	NOUN
hassl-800	58	32	and	and	CCONJ
hassl-800	58	33	exclusion	exclusion	NOUN
hassl-800	58	34	discovered	discover	VERB
hassl-800	58	35	in	in	ADP
hassl-800	58	36	a	a	DET
hassl-800	58	37	client	client	NOUN
hassl-800	58	38	’s	’s	PART
hassl-800	58	39	accounting	accounting	NOUN
hassl-800	58	40	system	system	NOUN
hassl-800	58	41	”	"	PUNCT
hassl-800	58	42	,	,	PUNCT
hassl-800	58	43	appears	appear	VERB
hassl-800	58	44	to	to	PART
hassl-800	58	45	be	be	AUX
hassl-800	58	46	the	the	DET
hassl-800	58	47	most	most	ADV
hassl-800	58	48	desired	desire	VERB
hassl-800	58	49	definition	definition	NOUN
hassl-800	58	50	used	use	VERB
hassl-800	58	51	by	by	ADP
hassl-800	58	52	previous	previous	ADJ
hassl-800	58	53	researchers	researcher	NOUN
hassl-800	58	54	.	.	PUNCT
hassl-800	59	1	to	to	ADP
hassl-800	59	2	other	other	ADJ
hassl-800	59	3	researchers	researcher	NOUN
hassl-800	59	4	such	such	ADJ
hassl-800	59	5	as	as	ADP
hassl-800	59	6	baothem	baothem	NOUN
hassl-800	59	7	and	and	CCONJ
hassl-800	59	8	ussahawanitchkit	ussahawanitchkit	ADJ
hassl-800	59	9	(	(	PUNCT
hassl-800	59	10	2009	2009	NUM
hassl-800	59	11	)	)	PUNCT
hassl-800	59	12	“	"	PUNCT
hassl-800	59	13	audit	audit	NOUN
hassl-800	59	14	quality	quality	NOUN
hassl-800	59	15	is	be	AUX
hassl-800	59	16	the	the	DET
hassl-800	59	17	probability	probability	NOUN
hassl-800	59	18	that	that	SCONJ
hassl-800	59	19	an	an	DET
hassl-800	59	20	auditor	auditor	NOUN
hassl-800	59	21	will	will	AUX
hassl-800	59	22	not	not	PART
hassl-800	59	23	issue	issue	VERB
hassl-800	59	24	an	an	DET
hassl-800	59	25	unqualified	unqualified	ADJ
hassl-800	59	26	report	report	NOUN
hassl-800	59	27	for	for	ADP
hassl-800	59	28	financial	financial	ADJ
hassl-800	59	29	statements	statement	NOUN
hassl-800	59	30	containing	contain	VERB
hassl-800	59	31	material	material	ADJ
hassl-800	59	32	errors	error	NOUN
hassl-800	59	33	”	"	PUNCT
hassl-800	59	34	.	.	PUNCT
hassl-800	60	1	to	to	ADP
hassl-800	60	2	this	this	DET
hassl-800	60	3	researcher	researcher	NOUN
hassl-800	60	4	,	,	PUNCT
hassl-800	60	5	audit	audit	NOUN
hassl-800	60	6	quality	quality	NOUN
hassl-800	60	7	represents	represent	VERB
hassl-800	60	8	the	the	DET
hassl-800	60	9	willingness	willingness	NOUN
hassl-800	60	10	to	to	PART
hassl-800	60	11	uncover	uncover	VERB
hassl-800	60	12	any	any	DET
hassl-800	60	13	material	material	ADJ
hassl-800	60	14	misstatements	misstatement	NOUN
hassl-800	60	15	and	and	CCONJ
hassl-800	60	16	unethical	unethical	ADJ
hassl-800	60	17	accounting	accounting	NOUN
hassl-800	60	18	practices	practice	NOUN
hassl-800	60	19	in	in	ADP
hassl-800	60	20	the	the	DET
hassl-800	60	21	financial	financial	ADJ
hassl-800	60	22	statement	statement	NOUN
hassl-800	60	23	,	,	PUNCT
hassl-800	60	24	and	and	CCONJ
hassl-800	60	25	conveying	convey	VERB
hassl-800	60	26	such	such	ADJ
hassl-800	60	27	information	information	NOUN
hassl-800	60	28	appropriately	appropriately	ADV
hassl-800	60	29	without	without	ADP
hassl-800	60	30	bargain	bargain	NOUN
hassl-800	60	31	.	.	PUNCT
hassl-800	61	1	several	several	ADJ
hassl-800	61	2	proxies	proxy	NOUN
hassl-800	61	3	are	be	AUX
hassl-800	61	4	usually	usually	ADV
hassl-800	61	5	adopted	adopt	VERB
hassl-800	61	6	in	in	ADP
hassl-800	61	7	measuring	measure	VERB
hassl-800	61	8	audit	audit	NOUN
hassl-800	61	9	quality	quality	NOUN
hassl-800	61	10	including	include	VERB
hassl-800	61	11	:	:	PUNCT
hassl-800	61	12	discretionary	discretionary	ADJ
hassl-800	61	13	accruals	accrual	NOUN
hassl-800	61	14	,	,	PUNCT
hassl-800	61	15	the	the	DET
hassl-800	61	16	use	use	NOUN
hassl-800	61	17	of	of	ADP
hassl-800	61	18	a	a	DET
hassl-800	61	19	big4	big4	NOUN
hassl-800	61	20	audit	audit	NOUN
hassl-800	61	21	firms	firm	NOUN
hassl-800	61	22	,	,	PUNCT
hassl-800	61	23	as	as	ADV
hassl-800	61	24	well	well	ADV
hassl-800	61	25	as	as	ADP
hassl-800	61	26	audit	audit	NOUN
hassl-800	61	27	fees	fee	NOUN
hassl-800	61	28	among	among	ADP
hassl-800	61	29	others	other	NOUN
hassl-800	61	30	.	.	PUNCT
hassl-800	62	1	humanities	humanity	NOUN
hassl-800	62	2	and	and	CCONJ
hassl-800	62	3	social	social	ADJ
hassl-800	62	4	sciences	science	NOUN
hassl-800	62	5	letters	letter	NOUN
hassl-800	62	6	,	,	PUNCT
hassl-800	62	7	2018	2018	NUM
hassl-800	62	8	,	,	PUNCT
hassl-800	62	9	6(2	6(2	NUM
hassl-800	62	10	):	):	PUNCT
hassl-800	62	11	59	59	NUM
hassl-800	62	12	-	-	SYM
hassl-800	62	13	73	73	NUM
hassl-800	62	14	61	61	NUM
hassl-800	62	15	©	©	PROPN
hassl-800	62	16	2018	2018	NUM
hassl-800	62	17	conscientia	conscientia	PROPN
hassl-800	62	18	beam	beam	PROPN
hassl-800	62	19	.	.	PUNCT
hassl-800	63	1	all	all	DET
hassl-800	63	2	rights	right	NOUN
hassl-800	63	3	reserved	reserve	VERB
hassl-800	63	4	.	.	PUNCT
hassl-800	64	1	audit	audit	NOUN
hassl-800	64	2	fees	fee	NOUN
hassl-800	64	3	,	,	PUNCT
hassl-800	64	4	on	on	ADP
hassl-800	64	5	its	its	PRON
hassl-800	64	6	part	part	NOUN
hassl-800	64	7	,	,	PUNCT
hassl-800	64	8	represent	represent	VERB
hassl-800	64	9	the	the	DET
hassl-800	64	10	amount	amount	NOUN
hassl-800	64	11	charged	charge	VERB
hassl-800	64	12	by	by	ADP
hassl-800	64	13	the	the	DET
hassl-800	64	14	auditor	auditor	NOUN
hassl-800	64	15	for	for	ADP
hassl-800	64	16	an	an	DET
hassl-800	64	17	audit	audit	NOUN
hassl-800	64	18	process	process	NOUN
hassl-800	64	19	performed	perform	VERB
hassl-800	64	20	for	for	ADP
hassl-800	64	21	the	the	DET
hassl-800	64	22	accounts	account	NOUN
hassl-800	64	23	of	of	ADP
hassl-800	64	24	an	an	DET
hassl-800	64	25	enterprise	enterprise	NOUN
hassl-800	64	26	(	(	PUNCT
hassl-800	64	27	walid	walid	PROPN
hassl-800	64	28	,	,	PUNCT
hassl-800	64	29	2012	2012	NUM
hassl-800	64	30	)	)	PUNCT
hassl-800	64	31	.	.	PUNCT
hassl-800	65	1	as	as	SCONJ
hassl-800	65	2	earlier	early	ADV
hassl-800	65	3	mentioned	mention	VERB
hassl-800	65	4	,	,	PUNCT
hassl-800	65	5	listed	list	VERB
hassl-800	65	6	companies	company	NOUN
hassl-800	65	7	are	be	AUX
hassl-800	65	8	statutorily	statutorily	ADV
hassl-800	65	9	required	require	VERB
hassl-800	65	10	to	to	PART
hassl-800	65	11	have	have	VERB
hassl-800	65	12	their	their	PRON
hassl-800	65	13	accounts	account	NOUN
hassl-800	65	14	audited	audit	VERB
hassl-800	65	15	by	by	ADP
hassl-800	65	16	an	an	DET
hassl-800	65	17	external	external	ADJ
hassl-800	65	18	auditor	auditor	NOUN
hassl-800	65	19	without	without	ADP
hassl-800	65	20	compromising	compromise	VERB
hassl-800	65	21	the	the	DET
hassl-800	65	22	quality	quality	NOUN
hassl-800	65	23	of	of	ADP
hassl-800	65	24	audit	audit	NOUN
hassl-800	65	25	,	,	PUNCT
hassl-800	65	26	it	it	PRON
hassl-800	65	27	is	be	AUX
hassl-800	65	28	expected	expect	VERB
hassl-800	65	29	that	that	SCONJ
hassl-800	65	30	they	they	PRON
hassl-800	65	31	would	would	AUX
hassl-800	65	32	want	want	VERB
hassl-800	65	33	the	the	DET
hassl-800	65	34	fees	fee	NOUN
hassl-800	65	35	they	they	PRON
hassl-800	65	36	pay	pay	VERB
hassl-800	65	37	to	to	PART
hassl-800	65	38	be	be	AUX
hassl-800	65	39	reasonable	reasonable	ADJ
hassl-800	65	40	.	.	PUNCT
hassl-800	66	1	on	on	ADP
hassl-800	66	2	the	the	DET
hassl-800	66	3	side	side	NOUN
hassl-800	66	4	of	of	ADP
hassl-800	66	5	the	the	DET
hassl-800	66	6	auditors	auditor	NOUN
hassl-800	66	7	,	,	PUNCT
hassl-800	66	8	they	they	PRON
hassl-800	66	9	would	would	AUX
hassl-800	66	10	also	also	ADV
hassl-800	66	11	expect	expect	VERB
hassl-800	66	12	to	to	PART
hassl-800	66	13	receive	receive	VERB
hassl-800	66	14	adequate	adequate	ADJ
hassl-800	66	15	fees	fee	NOUN
hassl-800	66	16	for	for	ADP
hassl-800	66	17	their	their	PRON
hassl-800	66	18	services	service	NOUN
hassl-800	66	19	in	in	ADP
hassl-800	66	20	order	order	NOUN
hassl-800	66	21	to	to	PART
hassl-800	66	22	maintain	maintain	VERB
hassl-800	66	23	their	their	PRON
hassl-800	66	24	services	service	NOUN
hassl-800	66	25	at	at	ADP
hassl-800	66	26	a	a	DET
hassl-800	66	27	satisfactory	satisfactory	ADJ
hassl-800	66	28	level	level	NOUN
hassl-800	66	29	.	.	PUNCT
hassl-800	67	1	in	in	ADP
hassl-800	67	2	addition	addition	NOUN
hassl-800	67	3	to	to	ADP
hassl-800	67	4	companies	company	NOUN
hassl-800	67	5	and	and	CCONJ
hassl-800	67	6	auditors	auditor	NOUN
hassl-800	67	7	,	,	PUNCT
hassl-800	67	8	the	the	DET
hassl-800	67	9	public	public	NOUN
hassl-800	67	10	in	in	ADP
hassl-800	67	11	general	general	ADJ
hassl-800	67	12	and	and	CCONJ
hassl-800	67	13	shareholders	shareholder	NOUN
hassl-800	67	14	may	may	AUX
hassl-800	67	15	equally	equally	ADV
hassl-800	67	16	be	be	AUX
hassl-800	67	17	concerned	concern	VERB
hassl-800	67	18	that	that	SCONJ
hassl-800	67	19	the	the	DET
hassl-800	67	20	audit	audit	NOUN
hassl-800	67	21	fee	fee	NOUN
hassl-800	67	22	is	be	AUX
hassl-800	67	23	not	not	PART
hassl-800	67	24	set	set	VERB
hassl-800	67	25	at	at	ADP
hassl-800	67	26	such	such	DET
hassl-800	67	27	a	a	DET
hassl-800	67	28	level	level	NOUN
hassl-800	67	29	either	either	CCONJ
hassl-800	67	30	too	too	ADV
hassl-800	67	31	high	high	ADJ
hassl-800	67	32	or	or	CCONJ
hassl-800	67	33	too	too	ADV
hassl-800	67	34	low	low	ADJ
hassl-800	67	35	,	,	PUNCT
hassl-800	67	36	in	in	ADP
hassl-800	67	37	order	order	NOUN
hassl-800	67	38	not	not	PART
hassl-800	67	39	to	to	PART
hassl-800	67	40	undermine	undermine	VERB
hassl-800	67	41	the	the	DET
hassl-800	67	42	confidence	confidence	NOUN
hassl-800	67	43	of	of	ADP
hassl-800	67	44	the	the	DET
hassl-800	67	45	audit	audit	NOUN
hassl-800	67	46	opinion	opinion	NOUN
hassl-800	67	47	(	(	PUNCT
hassl-800	67	48	walid	walid	PROPN
hassl-800	67	49	,	,	PUNCT
hassl-800	67	50	2012	2012	NUM
hassl-800	67	51	)	)	PUNCT
hassl-800	67	52	.	.	PUNCT
hassl-800	68	1	according	accord	VERB
hassl-800	68	2	to	to	ADP
hassl-800	68	3	jusoh	jusoh	PROPN
hassl-800	68	4	et	et	PROPN
hassl-800	68	5	al	al	PROPN
hassl-800	68	6	.	.	PROPN
hassl-800	69	1	(	(	PUNCT
hassl-800	69	2	2013	2013	NUM
hassl-800	69	3	)	)	PUNCT
hassl-800	69	4	the	the	DET
hassl-800	69	5	reputation	reputation	NOUN
hassl-800	69	6	of	of	ADP
hassl-800	69	7	most	most	ADJ
hassl-800	69	8	audit	audit	NOUN
hassl-800	69	9	firms	firm	NOUN
hassl-800	69	10	and	and	CCONJ
hassl-800	69	11	the	the	DET
hassl-800	69	12	quality	quality	NOUN
hassl-800	69	13	of	of	ADP
hassl-800	69	14	their	their	PRON
hassl-800	69	15	audit	audit	NOUN
hassl-800	69	16	services	service	NOUN
hassl-800	69	17	are	be	AUX
hassl-800	69	18	often	often	ADV
hassl-800	69	19	related	relate	VERB
hassl-800	69	20	to	to	ADP
hassl-800	69	21	the	the	DET
hassl-800	69	22	amount	amount	NOUN
hassl-800	69	23	paid	pay	VERB
hassl-800	69	24	for	for	ADP
hassl-800	69	25	the	the	DET
hassl-800	69	26	audit	audit	NOUN
hassl-800	69	27	functions	function	NOUN
hassl-800	69	28	.	.	PUNCT
hassl-800	70	1	according	accord	VERB
hassl-800	70	2	to	to	ADP
hassl-800	70	3	okolie	okolie	PROPN
hassl-800	70	4	(	(	PUNCT
hassl-800	70	5	2014	2014	NUM
hassl-800	70	6	)	)	PUNCT
hassl-800	70	7	higher	high	ADJ
hassl-800	70	8	audit	audit	NOUN
hassl-800	70	9	fees	fee	NOUN
hassl-800	70	10	are	be	AUX
hassl-800	70	11	reflected	reflect	VERB
hassl-800	70	12	in	in	ADP
hassl-800	70	13	higher	high	ADJ
hassl-800	70	14	costs	cost	NOUN
hassl-800	70	15	resulting	result	VERB
hassl-800	70	16	from	from	ADP
hassl-800	70	17	greater	great	ADJ
hassl-800	70	18	audit	audit	NOUN
hassl-800	70	19	quality	quality	NOUN
hassl-800	70	20	.	.	PUNCT
hassl-800	71	1	francis	francis	PROPN
hassl-800	71	2	(	(	PUNCT
hassl-800	71	3	2004	2004	NUM
hassl-800	71	4	)	)	PUNCT
hassl-800	71	5	as	as	SCONJ
hassl-800	71	6	cited	cite	VERB
hassl-800	71	7	in	in	ADP
hassl-800	71	8	karsemeijer	karsemeijer	NOUN
hassl-800	71	9	(	(	PUNCT
hassl-800	71	10	2012	2012	NUM
hassl-800	71	11	)	)	PUNCT
hassl-800	71	12	contested	contest	VERB
hassl-800	71	13	that	that	SCONJ
hassl-800	71	14	“	"	PUNCT
hassl-800	71	15	higher	high	ADJ
hassl-800	71	16	audit	audit	NOUN
hassl-800	71	17	fees	fee	NOUN
hassl-800	71	18	imply	imply	VERB
hassl-800	71	19	higher	high	ADJ
hassl-800	71	20	audit	audit	NOUN
hassl-800	71	21	quality	quality	NOUN
hassl-800	71	22	,	,	PUNCT
hassl-800	71	23	ceteris	ceteris	NOUN
hassl-800	71	24	paribus	paribus	NOUN
hassl-800	71	25	,	,	PUNCT
hassl-800	71	26	because	because	SCONJ
hassl-800	71	27	the	the	DET
hassl-800	71	28	higher	high	ADJ
hassl-800	71	29	audit	audit	NOUN
hassl-800	71	30	fees	fee	NOUN
hassl-800	71	31	are	be	AUX
hassl-800	71	32	imposed	impose	VERB
hassl-800	71	33	because	because	SCONJ
hassl-800	71	34	of	of	ADP
hassl-800	71	35	either	either	CCONJ
hassl-800	71	36	greater	great	ADJ
hassl-800	71	37	effort	effort	NOUN
hassl-800	71	38	or	or	CCONJ
hassl-800	71	39	more	more	ADJ
hassl-800	71	40	specialized	specialized	ADJ
hassl-800	71	41	auditors	auditor	NOUN
hassl-800	71	42	”	"	PUNCT
hassl-800	71	43	.	.	PUNCT
hassl-800	72	1	moizer	moizer	NOUN
hassl-800	72	2	(	(	PUNCT
hassl-800	72	3	1997	1997	NUM
hassl-800	72	4	)	)	PUNCT
hassl-800	72	5	also	also	ADV
hassl-800	72	6	asserts	assert	VERB
hassl-800	72	7	that	that	SCONJ
hassl-800	72	8	audit	audit	NOUN
hassl-800	72	9	fee	fee	NOUN
hassl-800	72	10	is	be	AUX
hassl-800	72	11	associated	associate	VERB
hassl-800	72	12	with	with	ADP
hassl-800	72	13	higher	high	ADJ
hassl-800	72	14	audit	audit	NOUN
hassl-800	72	15	quality	quality	NOUN
hassl-800	72	16	resulting	result	VERB
hassl-800	72	17	in	in	ADP
hassl-800	72	18	higher	high	ADJ
hassl-800	72	19	reputation	reputation	NOUN
hassl-800	72	20	of	of	ADP
hassl-800	72	21	the	the	DET
hassl-800	72	22	auditors	auditor	NOUN
hassl-800	72	23	.	.	PUNCT
hassl-800	73	1	thus	thus	ADV
hassl-800	73	2	,	,	PUNCT
hassl-800	73	3	since	since	SCONJ
hassl-800	73	4	larger	large	ADJ
hassl-800	73	5	audit	audit	NOUN
hassl-800	73	6	firms	firm	NOUN
hassl-800	73	7	receive	receive	VERB
hassl-800	73	8	larger	large	ADJ
hassl-800	73	9	audit	audit	NOUN
hassl-800	73	10	fees	fee	NOUN
hassl-800	73	11	than	than	ADP
hassl-800	73	12	smaller	small	ADJ
hassl-800	73	13	audit	audit	NOUN
hassl-800	73	14	firms	firm	NOUN
hassl-800	73	15	as	as	ADP
hassl-800	73	16	previous	previous	ADJ
hassl-800	73	17	studies	study	NOUN
hassl-800	73	18	such	such	ADJ
hassl-800	73	19	as	as	ADP
hassl-800	73	20	copley	copley	NOUN
hassl-800	73	21	(	(	PUNCT
hassl-800	73	22	1991	1991	NUM
hassl-800	73	23	)	)	PUNCT
hassl-800	73	24	and	and	CCONJ
hassl-800	73	25	wooten	wooten	X
hassl-800	73	26	(	(	PUNCT
hassl-800	73	27	2003	2003	NUM
hassl-800	73	28	)	)	PUNCT
hassl-800	73	29	have	have	AUX
hassl-800	73	30	shown	show	VERB
hassl-800	73	31	,	,	PUNCT
hassl-800	73	32	which	which	PRON
hassl-800	73	33	ultimately	ultimately	ADV
hassl-800	73	34	is	be	AUX
hassl-800	73	35	expected	expect	VERB
hassl-800	73	36	to	to	PART
hassl-800	73	37	translate	translate	VERB
hassl-800	73	38	to	to	ADP
hassl-800	73	39	higher	high	ADJ
hassl-800	73	40	audit	audit	NOUN
hassl-800	73	41	quality	quality	NOUN
hassl-800	73	42	;	;	PUNCT
hassl-800	73	43	why	why	SCONJ
hassl-800	73	44	has	have	AUX
hassl-800	73	45	majority	majority	NOUN
hassl-800	73	46	of	of	ADP
hassl-800	73	47	the	the	DET
hassl-800	73	48	crisis	crisis	NOUN
hassl-800	73	49	-	-	PUNCT
hassl-800	73	50	ridden	ride	VERB
hassl-800	73	51	firms	firm	NOUN
hassl-800	73	52	in	in	ADP
hassl-800	73	53	recent	recent	ADJ
hassl-800	73	54	past	past	NOUN
hassl-800	73	55	been	be	AUX
hassl-800	73	56	audited	audit	VERB
hassl-800	73	57	by	by	ADP
hassl-800	73	58	the	the	DET
hassl-800	73	59	top	top	ADJ
hassl-800	73	60	-	-	PUNCT
hassl-800	73	61	cadre	cadre	NOUN
hassl-800	73	62	audit	audit	NOUN
hassl-800	73	63	firms	firm	NOUN
hassl-800	73	64	.	.	PUNCT
hassl-800	74	1	in	in	ADP
hassl-800	74	2	fact	fact	NOUN
hassl-800	74	3	,	,	PUNCT
hassl-800	74	4	dabor	dabor	NOUN
hassl-800	74	5	and	and	CCONJ
hassl-800	74	6	dabor	dabor	PROPN
hassl-800	74	7	(	(	PUNCT
hassl-800	74	8	2015	2015	NUM
hassl-800	74	9	)	)	PUNCT
hassl-800	74	10	report	report	NOUN
hassl-800	74	11	that	that	SCONJ
hassl-800	74	12	“	"	PUNCT
hassl-800	74	13	the	the	DET
hassl-800	74	14	entire	entire	ADJ
hassl-800	74	15	failed	fail	VERB
hassl-800	74	16	banks	bank	NOUN
hassl-800	74	17	in	in	ADP
hassl-800	74	18	nigeria	nigeria	PROPN
hassl-800	74	19	in	in	ADP
hassl-800	74	20	the	the	DET
hassl-800	74	21	last	last	ADJ
hassl-800	74	22	decade	decade	NOUN
hassl-800	74	23	had	have	VERB
hassl-800	74	24	wonderful	wonderful	ADJ
hassl-800	74	25	audited	audit	VERB
hassl-800	74	26	financial	financial	ADJ
hassl-800	74	27	reports	report	NOUN
hassl-800	74	28	;	;	PUNCT
hassl-800	74	29	most	most	ADJ
hassl-800	74	30	of	of	ADP
hassl-800	74	31	the	the	DET
hassl-800	74	32	banks	bank	NOUN
hassl-800	74	33	even	even	ADV
hassl-800	74	34	declared	declare	VERB
hassl-800	74	35	huge	huge	ADJ
hassl-800	74	36	profits	profit	NOUN
hassl-800	74	37	but	but	CCONJ
hassl-800	74	38	went	go	VERB
hassl-800	74	39	under	under	ADP
hassl-800	74	40	few	few	ADJ
hassl-800	74	41	months	month	NOUN
hassl-800	74	42	after	after	ADP
hassl-800	74	43	such	such	ADJ
hassl-800	74	44	declarations	declaration	NOUN
hassl-800	74	45	”	"	PUNCT
hassl-800	74	46	.	.	PUNCT
hassl-800	75	1	2.1	2.1	NUM
hassl-800	75	2	.	.	PUNCT
hassl-800	76	1	theoretical	theoretical	ADJ
hassl-800	76	2	framework	framework	NOUN
hassl-800	76	3	the	the	DET
hassl-800	76	4	limperg	limperg	PROPN
hassl-800	76	5	’s	’s	PART
hassl-800	76	6	theory	theory	NOUN
hassl-800	76	7	of	of	ADP
hassl-800	76	8	inspired	inspire	VERB
hassl-800	76	9	confidence	confidence	NOUN
hassl-800	76	10	of	of	ADP
hassl-800	76	11	1985	1985	NUM
hassl-800	76	12	provides	provide	VERB
hassl-800	76	13	an	an	DET
hassl-800	76	14	underlying	underlie	VERB
hassl-800	76	15	theoretical	theoretical	ADJ
hassl-800	76	16	basis	basis	NOUN
hassl-800	76	17	for	for	ADP
hassl-800	76	18	this	this	DET
hassl-800	76	19	study	study	NOUN
hassl-800	76	20	.	.	PUNCT
hassl-800	77	1	although	although	SCONJ
hassl-800	77	2	the	the	DET
hassl-800	77	3	deangelo	deangelo	PROPN
hassl-800	77	4	(	(	PUNCT
hassl-800	77	5	1981	1981	NUM
hassl-800	77	6	)	)	PUNCT
hassl-800	77	7	economic	economic	ADJ
hassl-800	77	8	theory	theory	NOUN
hassl-800	77	9	of	of	ADP
hassl-800	77	10	auditor	auditor	NOUN
hassl-800	77	11	independence	independence	NOUN
hassl-800	77	12	which	which	PRON
hassl-800	77	13	implies	imply	VERB
hassl-800	77	14	that	that	SCONJ
hassl-800	77	15	audit	audit	NOUN
hassl-800	77	16	fees	fee	NOUN
hassl-800	77	17	create	create	VERB
hassl-800	77	18	very	very	ADV
hassl-800	77	19	different	different	ADJ
hassl-800	77	20	incentives	incentive	NOUN
hassl-800	77	21	for	for	ADP
hassl-800	77	22	an	an	DET
hassl-800	77	23	auditor	auditor	NOUN
hassl-800	77	24	and	and	CCONJ
hassl-800	77	25	have	have	AUX
hassl-800	77	26	therefore	therefore	ADV
hassl-800	77	27	opposing	oppose	VERB
hassl-800	77	28	effects	effect	NOUN
hassl-800	77	29	on	on	ADP
hassl-800	77	30	audit	audit	NOUN
hassl-800	77	31	quality	quality	NOUN
hassl-800	77	32	also	also	ADV
hassl-800	77	33	forms	form	VERB
hassl-800	77	34	a	a	DET
hassl-800	77	35	direct	direct	ADJ
hassl-800	77	36	link	link	NOUN
hassl-800	77	37	.	.	PUNCT
hassl-800	78	1	the	the	DET
hassl-800	78	2	auditors	auditor	NOUN
hassl-800	78	3	’	’	PART
hassl-800	78	4	theory	theory	NOUN
hassl-800	78	5	of	of	ADP
hassl-800	78	6	inspired	inspire	VERB
hassl-800	78	7	confidence	confidence	NOUN
hassl-800	78	8	also	also	ADV
hassl-800	78	9	offers	offer	VERB
hassl-800	78	10	a	a	DET
hassl-800	78	11	linkage	linkage	NOUN
hassl-800	78	12	between	between	ADP
hassl-800	78	13	stakeholders	stakeholder	NOUN
hassl-800	78	14	’	'	PUNCT
hassl-800	78	15	requirement	requirement	NOUN
hassl-800	78	16	for	for	ADP
hassl-800	78	17	credibly	credibly	ADV
hassl-800	78	18	audited	audit	VERB
hassl-800	78	19	reports	report	NOUN
hassl-800	78	20	and	and	CCONJ
hassl-800	78	21	the	the	DET
hassl-800	78	22	capacity	capacity	NOUN
hassl-800	78	23	of	of	ADP
hassl-800	78	24	the	the	DET
hassl-800	78	25	audit	audit	NOUN
hassl-800	78	26	processes	process	NOUN
hassl-800	78	27	to	to	PART
hassl-800	78	28	meet	meet	VERB
hassl-800	78	29	those	those	DET
hassl-800	78	30	needs	need	NOUN
hassl-800	78	31	.	.	PUNCT
hassl-800	79	1	the	the	DET
hassl-800	79	2	theory	theory	NOUN
hassl-800	79	3	of	of	ADP
hassl-800	79	4	inspired	inspire	VERB
hassl-800	79	5	confidence	confidence	NOUN
hassl-800	79	6	posits	posit	NOUN
hassl-800	79	7	that	that	SCONJ
hassl-800	79	8	the	the	DET
hassl-800	79	9	auditor	auditor	NOUN
hassl-800	79	10	,	,	PUNCT
hassl-800	79	11	as	as	ADP
hassl-800	79	12	a	a	DET
hassl-800	79	13	confidential	confidential	ADJ
hassl-800	79	14	agent	agent	NOUN
hassl-800	79	15	,	,	PUNCT
hassl-800	79	16	derives	derive	VERB
hassl-800	79	17	his	his	PRON
hassl-800	79	18	broad	broad	ADJ
hassl-800	79	19	function	function	NOUN
hassl-800	79	20	from	from	ADP
hassl-800	79	21	the	the	DET
hassl-800	79	22	need	need	NOUN
hassl-800	79	23	for	for	ADP
hassl-800	79	24	expert	expert	NOUN
hassl-800	79	25	and	and	CCONJ
hassl-800	79	26	independent	independent	ADJ
hassl-800	79	27	assessment	assessment	NOUN
hassl-800	79	28	plus	plus	CCONJ
hassl-800	79	29	the	the	DET
hassl-800	79	30	need	need	NOUN
hassl-800	79	31	for	for	ADP
hassl-800	79	32	an	an	DET
hassl-800	79	33	expert	expert	NOUN
hassl-800	79	34	and	and	CCONJ
hassl-800	79	35	independent	independent	ADJ
hassl-800	79	36	judgment	judgment	NOUN
hassl-800	79	37	supported	support	VERB
hassl-800	79	38	by	by	ADP
hassl-800	79	39	evidence	evidence	NOUN
hassl-800	79	40	.	.	PUNCT
hassl-800	80	1	minimizing	minimize	VERB
hassl-800	80	2	the	the	DET
hassl-800	80	3	risk	risk	NOUN
hassl-800	80	4	of	of	ADP
hassl-800	80	5	undetected	undetected	ADJ
hassl-800	80	6	material	material	NOUN
hassl-800	80	7	misstatements	misstatement	NOUN
hassl-800	80	8	implies	imply	VERB
hassl-800	80	9	that	that	SCONJ
hassl-800	80	10	the	the	DET
hassl-800	80	11	accountant	accountant	NOUN
hassl-800	80	12	is	be	AUX
hassl-800	80	13	under	under	ADP
hassl-800	80	14	a	a	DET
hassl-800	80	15	duty	duty	NOUN
hassl-800	80	16	to	to	PART
hassl-800	80	17	conduct	conduct	VERB
hassl-800	80	18	his	his	PRON
hassl-800	80	19	work	work	NOUN
hassl-800	80	20	in	in	ADP
hassl-800	80	21	a	a	DET
hassl-800	80	22	manner	manner	NOUN
hassl-800	80	23	that	that	PRON
hassl-800	80	24	does	do	AUX
hassl-800	80	25	not	not	PART
hassl-800	80	26	betray	betray	VERB
hassl-800	80	27	the	the	DET
hassl-800	80	28	confidence	confidence	NOUN
hassl-800	80	29	which	which	PRON
hassl-800	80	30	he	he	PRON
hassl-800	80	31	commands	command	VERB
hassl-800	80	32	before	before	ADP
hassl-800	80	33	the	the	DET
hassl-800	80	34	rational	rational	ADJ
hassl-800	80	35	person	person	NOUN
hassl-800	80	36	even	even	ADV
hassl-800	80	37	if	if	SCONJ
hassl-800	80	38	the	the	DET
hassl-800	80	39	accountant	accountant	NOUN
hassl-800	80	40	may	may	AUX
hassl-800	80	41	not	not	PART
hassl-800	80	42	produce	produce	VERB
hassl-800	80	43	what	what	PRON
hassl-800	80	44	is	be	AUX
hassl-800	80	45	greater	great	ADJ
hassl-800	80	46	than	than	ADP
hassl-800	80	47	the	the	DET
hassl-800	80	48	expectation	expectation	NOUN
hassl-800	80	49	of	of	ADP
hassl-800	80	50	the	the	DET
hassl-800	80	51	stakeholders	stakeholder	NOUN
hassl-800	80	52	(	(	PUNCT
hassl-800	80	53	limperg	limperg	PROPN
hassl-800	80	54	,	,	PUNCT
hassl-800	80	55	1985	1985	NUM
hassl-800	80	56	)	)	PUNCT
hassl-800	80	57	.	.	PUNCT
hassl-800	81	1	the	the	DET
hassl-800	81	2	import	import	NOUN
hassl-800	81	3	of	of	ADP
hassl-800	81	4	the	the	DET
hassl-800	81	5	theory	theory	NOUN
hassl-800	81	6	of	of	ADP
hassl-800	81	7	inspired	inspire	VERB
hassl-800	81	8	confidence	confidence	NOUN
hassl-800	81	9	is	be	AUX
hassl-800	81	10	that	that	SCONJ
hassl-800	81	11	the	the	DET
hassl-800	81	12	duties	duty	NOUN
hassl-800	81	13	of	of	ADP
hassl-800	81	14	the	the	DET
hassl-800	81	15	auditors	auditor	NOUN
hassl-800	81	16	derive	derive	VERB
hassl-800	81	17	from	from	ADP
hassl-800	81	18	the	the	DET
hassl-800	81	19	confidence	confidence	NOUN
hassl-800	81	20	that	that	PRON
hassl-800	81	21	are	be	AUX
hassl-800	81	22	bestowed	bestow	VERB
hassl-800	81	23	by	by	ADP
hassl-800	81	24	the	the	DET
hassl-800	81	25	public	public	NOUN
hassl-800	81	26	on	on	ADP
hassl-800	81	27	the	the	DET
hassl-800	81	28	success	success	NOUN
hassl-800	81	29	of	of	ADP
hassl-800	81	30	the	the	DET
hassl-800	81	31	audit	audit	NOUN
hassl-800	81	32	process	process	NOUN
hassl-800	81	33	and	and	CCONJ
hassl-800	81	34	the	the	DET
hassl-800	81	35	assurance	assurance	NOUN
hassl-800	81	36	which	which	PRON
hassl-800	81	37	the	the	DET
hassl-800	81	38	opinion	opinion	NOUN
hassl-800	81	39	of	of	ADP
hassl-800	81	40	the	the	DET
hassl-800	81	41	accountant	accountant	NOUN
hassl-800	81	42	conveys	convey	VERB
hassl-800	81	43	.	.	PUNCT
hassl-800	82	1	since	since	SCONJ
hassl-800	82	2	this	this	DET
hassl-800	82	3	confidence	confidence	NOUN
hassl-800	82	4	determines	determine	VERB
hassl-800	82	5	the	the	DET
hassl-800	82	6	existence	existence	NOUN
hassl-800	82	7	of	of	ADP
hassl-800	82	8	the	the	DET
hassl-800	82	9	process	process	NOUN
hassl-800	82	10	,	,	PUNCT
hassl-800	82	11	a	a	DET
hassl-800	82	12	betrayal	betrayal	NOUN
hassl-800	82	13	of	of	ADP
hassl-800	82	14	the	the	DET
hassl-800	82	15	confidence	confidence	NOUN
hassl-800	82	16	logically	logically	ADV
hassl-800	82	17	means	mean	VERB
hassl-800	82	18	a	a	DET
hassl-800	82	19	termination	termination	NOUN
hassl-800	82	20	of	of	ADP
hassl-800	82	21	the	the	DET
hassl-800	82	22	process	process	NOUN
hassl-800	82	23	or	or	CCONJ
hassl-800	82	24	function	function	NOUN
hassl-800	82	25	.	.	PUNCT
hassl-800	83	1	many	many	ADJ
hassl-800	83	2	companies	company	NOUN
hassl-800	83	3	seek	seek	VERB
hassl-800	83	4	tenders	tender	NOUN
hassl-800	83	5	for	for	ADP
hassl-800	83	6	audit	audit	NOUN
hassl-800	83	7	services	service	NOUN
hassl-800	83	8	with	with	ADP
hassl-800	83	9	a	a	DET
hassl-800	83	10	focus	focus	NOUN
hassl-800	83	11	on	on	ADP
hassl-800	83	12	audit	audit	NOUN
hassl-800	83	13	quality	quality	NOUN
hassl-800	83	14	.	.	PUNCT
hassl-800	84	1	they	they	PRON
hassl-800	84	2	correctly	correctly	ADV
hassl-800	84	3	focus	focus	VERB
hassl-800	84	4	on	on	ADP
hassl-800	84	5	matters	matter	NOUN
hassl-800	84	6	such	such	ADJ
hassl-800	84	7	as	as	ADP
hassl-800	84	8	expertise	expertise	NOUN
hassl-800	84	9	and	and	CCONJ
hassl-800	84	10	experience	experience	NOUN
hassl-800	84	11	of	of	ADP
hassl-800	84	12	the	the	DET
hassl-800	84	13	engagement	engagement	NOUN
hassl-800	84	14	team	team	NOUN
hassl-800	84	15	,	,	PUNCT
hassl-800	84	16	industry	industry	NOUN
hassl-800	84	17	knowledge	knowledge	NOUN
hassl-800	84	18	,	,	PUNCT
hassl-800	84	19	the	the	DET
hassl-800	84	20	availability	availability	NOUN
hassl-800	84	21	of	of	ADP
hassl-800	84	22	specialist	specialist	NOUN
hassl-800	84	23	skills	skill	NOUN
hassl-800	84	24	to	to	PART
hassl-800	84	25	deal	deal	VERB
hassl-800	84	26	with	with	ADP
hassl-800	84	27	complex	complex	ADJ
hassl-800	84	28	issues	issue	NOUN
hassl-800	84	29	and	and	CCONJ
hassl-800	84	30	auditor	auditor	NOUN
hassl-800	84	31	independence	independence	NOUN
hassl-800	84	32	.	.	PUNCT
hassl-800	85	1	however	however	ADV
hassl-800	85	2	,	,	PUNCT
hassl-800	85	3	some	some	DET
hassl-800	85	4	tenders	tender	NOUN
hassl-800	85	5	focus	focus	VERB
hassl-800	85	6	on	on	ADP
hassl-800	85	7	reducing	reduce	VERB
hassl-800	85	8	fees	fee	NOUN
hassl-800	85	9	and	and	CCONJ
hassl-800	85	10	saving	save	VERB
hassl-800	85	11	costs	cost	NOUN
hassl-800	85	12	,	,	PUNCT
hassl-800	85	13	inappropriately	inappropriately	ADV
hassl-800	85	14	assuming	assume	VERB
hassl-800	85	15	that	that	SCONJ
hassl-800	85	16	audit	audit	NOUN
hassl-800	85	17	quality	quality	NOUN
hassl-800	85	18	is	be	AUX
hassl-800	85	19	only	only	ADV
hassl-800	85	20	an	an	DET
hassl-800	85	21	issue	issue	NOUN
hassl-800	85	22	for	for	ADP
hassl-800	85	23	the	the	DET
hassl-800	85	24	audit	audit	NOUN
hassl-800	85	25	firm	firm	NOUN
hassl-800	85	26	.	.	PUNCT
hassl-800	86	1	while	while	SCONJ
hassl-800	86	2	there	there	PRON
hassl-800	86	3	may	may	AUX
hassl-800	86	4	be	be	AUX
hassl-800	86	5	some	some	DET
hassl-800	86	6	instances	instance	NOUN
hassl-800	86	7	where	where	SCONJ
hassl-800	86	8	an	an	DET
hassl-800	86	9	effective	effective	ADJ
hassl-800	86	10	but	but	CCONJ
hassl-800	86	11	more	more	ADV
hassl-800	86	12	efficient	efficient	ADJ
hassl-800	86	13	audit	audit	NOUN
hassl-800	86	14	is	be	AUX
hassl-800	86	15	obtained	obtain	VERB
hassl-800	86	16	,	,	PUNCT
hassl-800	86	17	there	there	PRON
hassl-800	86	18	could	could	AUX
hassl-800	86	19	be	be	AUX
hassl-800	86	20	pressures	pressure	NOUN
hassl-800	86	21	in	in	ADP
hassl-800	86	22	some	some	DET
hassl-800	86	23	audit	audit	NOUN
hassl-800	86	24	firms	firm	NOUN
hassl-800	86	25	to	to	PART
hassl-800	86	26	limit	limit	VERB
hassl-800	86	27	the	the	DET
hassl-800	86	28	impacts	impact	NOUN
hassl-800	86	29	on	on	ADP
hassl-800	86	30	margins	margin	NOUN
hassl-800	86	31	.	.	PUNCT
hassl-800	87	1	both	both	CCONJ
hassl-800	87	2	the	the	DET
hassl-800	87	3	auditee	auditee	NOUN
hassl-800	87	4	and	and	CCONJ
hassl-800	87	5	the	the	DET
hassl-800	87	6	audit	audit	NOUN
hassl-800	87	7	firm	firm	NOUN
hassl-800	87	8	are	be	AUX
hassl-800	87	9	expected	expect	VERB
hassl-800	87	10	to	to	PART
hassl-800	87	11	act	act	VERB
hassl-800	87	12	rationally	rationally	ADV
hassl-800	87	13	whilst	whilst	SCONJ
hassl-800	87	14	trying	try	VERB
hassl-800	87	15	to	to	PART
hassl-800	87	16	maximize	maximize	VERB
hassl-800	87	17	their	their	PRON
hassl-800	87	18	own	own	ADJ
hassl-800	87	19	utility	utility	NOUN
hassl-800	87	20	which	which	PRON
hassl-800	87	21	might	might	AUX
hassl-800	87	22	not	not	PART
hassl-800	87	23	always	always	ADV
hassl-800	87	24	be	be	AUX
hassl-800	87	25	perfectly	perfectly	ADV
hassl-800	87	26	aligned	align	VERB
hassl-800	87	27	between	between	ADP
hassl-800	87	28	the	the	DET
hassl-800	87	29	two	two	NUM
hassl-800	87	30	parties	party	NOUN
hassl-800	87	31	(	(	PUNCT
hassl-800	87	32	ross	ross	PROPN
hassl-800	87	33	,	,	PUNCT
hassl-800	87	34	1973	1973	NUM
hassl-800	87	35	)	)	PUNCT
hassl-800	87	36	.	.	PUNCT
hassl-800	88	1	the	the	DET
hassl-800	88	2	question	question	NOUN
hassl-800	88	3	that	that	PRON
hassl-800	88	4	arises	arise	VERB
hassl-800	88	5	wherefrom	wherefrom	ADP
hassl-800	88	6	is	be	AUX
hassl-800	88	7	;	;	PUNCT
hassl-800	88	8	how	how	SCONJ
hassl-800	88	9	can	can	AUX
hassl-800	88	10	the	the	DET
hassl-800	88	11	audit	audit	NOUN
hassl-800	88	12	firm	firm	NOUN
hassl-800	88	13	ensure	ensure	VERB
hassl-800	88	14	that	that	SCONJ
hassl-800	88	15	they	they	PRON
hassl-800	88	16	acts	act	VERB
hassl-800	88	17	in	in	ADP
hassl-800	88	18	the	the	DET
hassl-800	88	19	best	good	ADJ
hassl-800	88	20	interest	interest	NOUN
hassl-800	88	21	of	of	ADP
hassl-800	88	22	the	the	DET
hassl-800	88	23	stakeholders	stakeholder	NOUN
hassl-800	88	24	and	and	CCONJ
hassl-800	88	25	in	in	ADP
hassl-800	88	26	commensurate	commensurate	NOUN
hassl-800	88	27	with	with	ADP
hassl-800	88	28	the	the	DET
hassl-800	88	29	huge	huge	ADJ
hassl-800	88	30	amounts	amount	NOUN
hassl-800	88	31	the	the	DET
hassl-800	88	32	clients	client	NOUN
hassl-800	88	33	pay	pay	VERB
hassl-800	88	34	for	for	ADP
hassl-800	88	35	audit	audit	NOUN
hassl-800	88	36	services	service	NOUN
hassl-800	88	37	in	in	ADP
hassl-800	88	38	order	order	NOUN
hassl-800	88	39	not	not	PART
hassl-800	88	40	to	to	PART
hassl-800	88	41	compromise	compromise	VERB
hassl-800	88	42	the	the	DET
hassl-800	88	43	confidence	confidence	NOUN
hassl-800	88	44	bestowed	bestow	VERB
hassl-800	88	45	in	in	ADP
hassl-800	88	46	them	they	PRON
hassl-800	88	47	?	?	PUNCT
hassl-800	89	1	humanities	humanity	NOUN
hassl-800	89	2	and	and	CCONJ
hassl-800	89	3	social	social	ADJ
hassl-800	89	4	sciences	science	NOUN
hassl-800	89	5	letters	letter	NOUN
hassl-800	89	6	,	,	PUNCT
hassl-800	89	7	2018	2018	NUM
hassl-800	89	8	,	,	PUNCT
hassl-800	89	9	6(2	6(2	NUM
hassl-800	89	10	):	):	PUNCT
hassl-800	89	11	59	59	NUM
hassl-800	89	12	-	-	SYM
hassl-800	89	13	73	73	NUM
hassl-800	89	14	62	62	NUM
hassl-800	89	15	©	©	PROPN
hassl-800	89	16	2018	2018	NUM
hassl-800	89	17	conscientia	conscientia	PROPN
hassl-800	89	18	beam	beam	PROPN
hassl-800	89	19	.	.	PUNCT
hassl-800	90	1	all	all	DET
hassl-800	90	2	rights	right	NOUN
hassl-800	90	3	reserved	reserve	VERB
hassl-800	90	4	.	.	PUNCT
hassl-800	91	1	2.2	2.2	NUM
hassl-800	91	2	.	.	PUNCT
hassl-800	91	3	review	review	NOUN
hassl-800	91	4	of	of	ADP
hassl-800	91	5	empirical	empirical	ADJ
hassl-800	91	6	studies	study	NOUN
hassl-800	91	7	on	on	ADP
hassl-800	91	8	audit	audit	NOUN
hassl-800	91	9	fees	fee	NOUN
hassl-800	91	10	and	and	CCONJ
hassl-800	91	11	audit	audit	NOUN
hassl-800	91	12	quality	quality	NOUN
hassl-800	91	13	the	the	DET
hassl-800	91	14	table	table	NOUN
hassl-800	91	15	2.1	2.1	NUM
hassl-800	91	16	below	below	ADP
hassl-800	91	17	shows	show	NOUN
hassl-800	91	18	summarized	summarize	VERB
hassl-800	91	19	empirical	empirical	ADJ
hassl-800	91	20	studies	study	NOUN
hassl-800	91	21	related	relate	VERB
hassl-800	91	22	to	to	ADP
hassl-800	91	23	this	this	DET
hassl-800	91	24	study	study	NOUN
hassl-800	91	25	.	.	PUNCT
hassl-800	92	1	table-2.1	table-2.1	NOUN
hassl-800	92	2	.	.	PUNCT
hassl-800	93	1	summary	summary	NOUN
hassl-800	93	2	of	of	ADP
hassl-800	93	3	recent	recent	ADJ
hassl-800	93	4	empirical	empirical	ADJ
hassl-800	93	5	studies	study	NOUN
hassl-800	93	6	author(s)/	author(s)/	VERB
hassl-800	93	7	year	year	NOUN
hassl-800	93	8	variables	variable	NOUN
hassl-800	93	9	methodology	methodology	NOUN
hassl-800	93	10	country	country	NOUN
hassl-800	93	11	of	of	ADP
hassl-800	93	12	research	research	NOUN
hassl-800	93	13	major	major	ADJ
hassl-800	93	14	finding(s	finding(s	NOUN
hassl-800	93	15	)	)	PUNCT
hassl-800	93	16	on	on	ADP
hassl-800	93	17	audit	audit	NOUN
hassl-800	93	18	fees	fee	NOUN
hassl-800	93	19	babatolu	babatolu	PROPN
hassl-800	93	20	et	et	PROPN
hassl-800	93	21	al	al	PROPN
hassl-800	93	22	.	.	PUNCT
hassl-800	94	1	(	(	PUNCT
hassl-800	94	2	2016	2016	NUM
hassl-800	94	3	)	)	PUNCT
hassl-800	94	4	audit	audit	NOUN
hassl-800	94	5	firm	firm	ADJ
hassl-800	94	6	tenure	tenure	NOUN
hassl-800	94	7	,	,	PUNCT
hassl-800	94	8	audit	audit	NOUN
hassl-800	94	9	fee	fee	NOUN
hassl-800	94	10	and	and	CCONJ
hassl-800	94	11	audit	audit	NOUN
hassl-800	94	12	firm	firm	ADJ
hassl-800	94	13	rotation	rotation	NOUN
hassl-800	94	14	;	;	PUNCT
hassl-800	94	15	against	against	ADP
hassl-800	94	16	audit	audit	NOUN
hassl-800	94	17	quality	quality	NOUN
hassl-800	94	18	.	.	PUNCT
hassl-800	95	1	secondary	secondary	ADJ
hassl-800	95	2	data	datum	NOUN
hassl-800	95	3	(	(	PUNCT
hassl-800	95	4	7	7	NUM
hassl-800	95	5	banks	bank	NOUN
hassl-800	95	6	from	from	ADP
hassl-800	95	7	nigeria	nigeria	PROPN
hassl-800	95	8	stock	stock	PROPN
hassl-800	95	9	exchange	exchange	PROPN
hassl-800	95	10	)	)	PUNCT
hassl-800	95	11	2009	2009	NUM
hassl-800	95	12	-	-	SYM
hassl-800	95	13	2013	2013	NUM
hassl-800	95	14	nigeria	nigeria	PRON
hassl-800	95	15	a	a	DET
hassl-800	95	16	positive	positive	ADJ
hassl-800	95	17	insignificant	insignificant	ADJ
hassl-800	95	18	relationship	relationship	NOUN
hassl-800	95	19	exists	exist	VERB
hassl-800	95	20	between	between	ADP
hassl-800	95	21	audit	audit	NOUN
hassl-800	95	22	fee	fee	NOUN
hassl-800	95	23	and	and	CCONJ
hassl-800	95	24	audit	audit	NOUN
hassl-800	95	25	quality	quality	NOUN
hassl-800	95	26	maria	maria	PROPN
hassl-800	95	27	(	(	PUNCT
hassl-800	95	28	2016	2016	NUM
hassl-800	95	29	)	)	PUNCT
hassl-800	95	30	audit	audit	NOUN
hassl-800	95	31	fees	fee	NOUN
hassl-800	95	32	(	(	PUNCT
hassl-800	95	33	auditor	auditor	NOUN
hassl-800	95	34	independence	independence	NOUN
hassl-800	95	35	)	)	PUNCT
hassl-800	95	36	,	,	PUNCT
hassl-800	95	37	audit	audit	NOUN
hassl-800	95	38	firm	firm	ADJ
hassl-800	95	39	rotation	rotation	NOUN
hassl-800	95	40	;	;	PUNCT
hassl-800	95	41	against	against	ADP
hassl-800	95	42	audit	audit	NOUN
hassl-800	95	43	quality	quality	NOUN
hassl-800	95	44	secondary	secondary	ADJ
hassl-800	95	45	data	datum	NOUN
hassl-800	95	46	(	(	PUNCT
hassl-800	95	47	2604	2604	NUM
hassl-800	95	48	companies	company	NOUN
hassl-800	95	49	from	from	ADP
hassl-800	95	50	new	new	PROPN
hassl-800	95	51	york	york	PROPN
hassl-800	95	52	stock	stock	PROPN
hassl-800	95	53	exchange	exchange	PROPN
hassl-800	95	54	)	)	PUNCT
hassl-800	95	55	1997	1997	NUM
hassl-800	95	56	–	–	PUNCT
hassl-800	95	57	2015	2015	NUM
hassl-800	95	58	united	unite	VERB
hassl-800	95	59	states	states	PROPN
hassl-800	95	60	positive	positive	ADJ
hassl-800	95	61	significant	significant	ADJ
hassl-800	95	62	relationship	relationship	NOUN
hassl-800	95	63	between	between	ADP
hassl-800	95	64	audit	audit	NOUN
hassl-800	95	65	fees	fee	NOUN
hassl-800	95	66	and	and	CCONJ
hassl-800	95	67	audit	audit	VERB
hassl-800	95	68	quality	quality	NOUN
hassl-800	95	69	oladipupo	oladipupo	NOUN
hassl-800	95	70	and	and	CCONJ
hassl-800	95	71	monyeemina	monyeemina	PROPN
hassl-800	95	72	(	(	PUNCT
hassl-800	95	73	2016	2016	NUM
hassl-800	95	74	)	)	PUNCT
hassl-800	95	75	abnormal	abnormal	ADJ
hassl-800	95	76	audit	audit	NOUN
hassl-800	95	77	fees	fee	NOUN
hassl-800	95	78	against	against	ADP
hassl-800	95	79	audit	audit	NOUN
hassl-800	95	80	quality	quality	NOUN
hassl-800	95	81	secondary	secondary	ADJ
hassl-800	95	82	data	datum	NOUN
hassl-800	95	83	(	(	PUNCT
hassl-800	95	84	50	50	NUM
hassl-800	95	85	companies	company	NOUN
hassl-800	95	86	quoted	quote	VERB
hassl-800	95	87	on	on	ADP
hassl-800	95	88	the	the	DET
hassl-800	95	89	nigeria	nigeria	PROPN
hassl-800	95	90	stock	stock	PROPN
hassl-800	95	91	exchange	exchange	PROPN
hassl-800	95	92	)	)	PUNCT
hassl-800	95	93	2005	2005	NUM
hassl-800	95	94	-	-	SYM
hassl-800	95	95	2012	2012	NUM
hassl-800	95	96	nigeria	nigeria	PROPN
hassl-800	95	97	abnormal	abnormal	ADJ
hassl-800	95	98	audit	audit	NOUN
hassl-800	95	99	fees	fee	NOUN
hassl-800	95	100	does	do	AUX
hassl-800	95	101	not	not	PART
hassl-800	95	102	have	have	VERB
hassl-800	95	103	significant	significant	ADJ
hassl-800	95	104	effect	effect	NOUN
hassl-800	95	105	on	on	ADP
hassl-800	95	106	audit	audit	NOUN
hassl-800	95	107	quality	quality	NOUN
hassl-800	95	108	hossain	hossain	PROPN
hassl-800	95	109	et	et	PROPN
hassl-800	95	110	al	al	PROPN
hassl-800	95	111	.	.	PROPN
hassl-800	96	1	(	(	PUNCT
hassl-800	96	2	2015	2015	NUM
hassl-800	96	3	)	)	PUNCT
hassl-800	96	4	audit	audit	NOUN
hassl-800	96	5	team	team	NOUN
hassl-800	96	6	composition	composition	NOUN
hassl-800	96	7	,	,	PUNCT
hassl-800	96	8	audit	audit	NOUN
hassl-800	96	9	fees	fee	NOUN
hassl-800	96	10	,	,	PUNCT
hassl-800	96	11	audit	audit	NOUN
hassl-800	96	12	firm	firm	ADJ
hassl-800	96	13	size	size	NOUN
hassl-800	96	14	;	;	PUNCT
hassl-800	96	15	against	against	ADP
hassl-800	96	16	audit	audit	NOUN
hassl-800	96	17	quality	quality	NOUN
hassl-800	96	18	secondary	secondary	ADJ
hassl-800	96	19	data	datum	NOUN
hassl-800	96	20	(	(	PUNCT
hassl-800	96	21	1,080	1,080	NUM
hassl-800	96	22	year	year	NOUN
hassl-800	96	23	-	-	PUNCT
hassl-800	96	24	firm	firm	NOUN
hassl-800	96	25	observations	observation	NOUN
hassl-800	96	26	)	)	PUNCT
hassl-800	96	27	2008	2008	NUM
hassl-800	96	28	-	-	SYM
hassl-800	96	29	2012	2012	NUM
hassl-800	96	30	japan	japan	PROPN
hassl-800	96	31	audit	audit	NOUN
hassl-800	96	32	fees	fee	NOUN
hassl-800	96	33	are	be	AUX
hassl-800	96	34	based	base	VERB
hassl-800	96	35	on	on	ADP
hassl-800	96	36	the	the	DET
hassl-800	96	37	size	size	NOUN
hassl-800	96	38	of	of	ADP
hassl-800	96	39	an	an	DET
hassl-800	96	40	audit	audit	NOUN
hassl-800	96	41	team	team	NOUN
hassl-800	96	42	;	;	PUNCT
hassl-800	96	43	and	and	CCONJ
hassl-800	96	44	has	have	VERB
hassl-800	96	45	a	a	DET
hassl-800	96	46	positive	positive	ADJ
hassl-800	96	47	association	association	NOUN
hassl-800	96	48	with	with	ADP
hassl-800	96	49	audit	audit	NOUN
hassl-800	96	50	quality	quality	NOUN
hassl-800	96	51	khan	khan	PROPN
hassl-800	96	52	and	and	CCONJ
hassl-800	96	53	haq	haq	PROPN
hassl-800	96	54	(	(	PUNCT
hassl-800	96	55	2015	2015	NUM
hassl-800	96	56	)	)	PUNCT
hassl-800	96	57	abnormal	abnormal	ADJ
hassl-800	96	58	(	(	PUNCT
hassl-800	96	59	excess	excess	ADJ
hassl-800	96	60	)	)	PUNCT
hassl-800	96	61	audit	audit	NOUN
hassl-800	96	62	fees	fee	NOUN
hassl-800	96	63	and	and	CCONJ
hassl-800	96	64	audit	audit	VERB
hassl-800	96	65	quality	quality	NOUN
hassl-800	96	66	secondary	secondary	ADJ
hassl-800	96	67	data	datum	NOUN
hassl-800	96	68	(	(	PUNCT
hassl-800	96	69	150	150	NUM
hassl-800	96	70	nonfinancial	nonfinancial	ADJ
hassl-800	96	71	firms	firm	NOUN
hassl-800	96	72	)	)	PUNCT
hassl-800	96	73	2007	2007	NUM
hassl-800	96	74	-	-	SYM
hassl-800	96	75	2011	2011	NUM
hassl-800	96	76	pakistan	pakistan	NOUN
hassl-800	96	77	the	the	DET
hassl-800	96	78	quality	quality	NOUN
hassl-800	96	79	of	of	ADP
hassl-800	96	80	audit	audit	NOUN
hassl-800	96	81	is	be	AUX
hassl-800	96	82	not	not	PART
hassl-800	96	83	impaired	impair	VERB
hassl-800	96	84	when	when	SCONJ
hassl-800	96	85	auditors	auditor	NOUN
hassl-800	96	86	are	be	AUX
hassl-800	96	87	paid	pay	VERB
hassl-800	96	88	extra	extra	ADJ
hassl-800	96	89	(	(	PUNCT
hassl-800	96	90	excess	excess	ADJ
hassl-800	96	91	)	)	PUNCT
hassl-800	96	92	audit	audit	NOUN
hassl-800	96	93	fee	fee	NOUN
hassl-800	96	94	al	al	PROPN
hassl-800	96	95	-	-	PUNCT
hassl-800	96	96	khoury	khoury	PROPN
hassl-800	96	97	et	et	PROPN
hassl-800	96	98	al	al	PROPN
hassl-800	96	99	.	.	PROPN
hassl-800	97	1	(	(	PUNCT
hassl-800	97	2	2015	2015	NUM
hassl-800	97	3	)	)	PUNCT
hassl-800	97	4	audit	audit	NOUN
hassl-800	97	5	fees	fee	NOUN
hassl-800	97	6	,	,	PUNCT
hassl-800	97	7	audit	audit	NOUN
hassl-800	97	8	tenure	tenure	NOUN
hassl-800	97	9	and	and	CCONJ
hassl-800	97	10	mandatory	mandatory	ADJ
hassl-800	97	11	rotation	rotation	NOUN
hassl-800	97	12	;	;	PUNCT
hassl-800	97	13	against	against	ADP
hassl-800	97	14	auditor	auditor	NOUN
hassl-800	97	15	independence	independence	NOUN
hassl-800	97	16	primary	primary	ADJ
hassl-800	97	17	data	datum	NOUN
hassl-800	97	18	administered	administer	VERB
hassl-800	97	19	on	on	ADP
hassl-800	97	20	85	85	NUM
hassl-800	97	21	auditors	auditor	NOUN
hassl-800	97	22	and	and	CCONJ
hassl-800	97	23	public	public	ADJ
hassl-800	97	24	accountants	accountant	NOUN
hassl-800	97	25	jordan	jordan	PROPN
hassl-800	97	26	there	there	PRON
hassl-800	97	27	is	be	VERB
hassl-800	97	28	a	a	DET
hassl-800	97	29	negative	negative	ADJ
hassl-800	97	30	significant	significant	ADJ
hassl-800	97	31	relationship	relationship	NOUN
hassl-800	97	32	between	between	ADP
hassl-800	97	33	audit	audit	NOUN
hassl-800	97	34	fees	fee	NOUN
hassl-800	97	35	and	and	CCONJ
hassl-800	97	36	auditor	auditor	NOUN
hassl-800	97	37	independence	independence	NOUN
hassl-800	97	38	jacob	jacob	PROPN
hassl-800	97	39	et	et	PROPN
hassl-800	97	40	al	al	PROPN
hassl-800	97	41	.	.	PROPN
hassl-800	98	1	(	(	PUNCT
hassl-800	98	2	2015	2015	NUM
hassl-800	98	3	)	)	PUNCT
hassl-800	98	4	big4	big4	NOUN
hassl-800	98	5	,	,	PUNCT
hassl-800	98	6	audit	audit	NOUN
hassl-800	98	7	fees	fee	NOUN
hassl-800	98	8	;	;	PUNCT
hassl-800	98	9	against	against	ADP
hassl-800	98	10	audit	audit	NOUN
hassl-800	98	11	quality	quality	NOUN
hassl-800	98	12	secondary	secondary	ADJ
hassl-800	98	13	data	datum	NOUN
hassl-800	98	14	(	(	PUNCT
hassl-800	98	15	495	495	NUM
hassl-800	98	16	bse	bse	NOUN
hassl-800	98	17	firms	firm	NOUN
hassl-800	98	18	)	)	PUNCT
hassl-800	98	19	2000	2000	NUM
hassl-800	98	20	-	-	SYM
hassl-800	98	21	2013	2013	NUM
hassl-800	98	22	india	india	PROPN
hassl-800	98	23	large	large	ADJ
hassl-800	98	24	audit	audit	NOUN
hassl-800	98	25	firms	firm	NOUN
hassl-800	98	26	earn	earn	VERB
hassl-800	98	27	significantly	significantly	ADV
hassl-800	98	28	higher	high	ADJ
hassl-800	98	29	abnormal	abnormal	ADJ
hassl-800	98	30	fees	fee	NOUN
hassl-800	98	31	;	;	PUNCT
hassl-800	98	32	such	such	ADJ
hassl-800	98	33	abnormal	abnormal	ADJ
hassl-800	98	34	fees	fee	NOUN
hassl-800	98	35	are	be	AUX
hassl-800	98	36	not	not	PART
hassl-800	98	37	associated	associate	VERB
hassl-800	98	38	with	with	ADP
hassl-800	98	39	reduction	reduction	NOUN
hassl-800	98	40	in	in	ADP
hassl-800	98	41	the	the	DET
hassl-800	98	42	quality	quality	NOUN
hassl-800	98	43	of	of	ADP
hassl-800	98	44	audit	audit	NOUN
hassl-800	98	45	and	and	CCONJ
hassl-800	98	46	reported	report	VERB
hassl-800	98	47	earnings	earning	NOUN
hassl-800	98	48	moraes	moraes	PROPN
hassl-800	98	49	and	and	CCONJ
hassl-800	98	50	martinez	martinez	PROPN
hassl-800	98	51	(	(	PUNCT
hassl-800	98	52	2015	2015	NUM
hassl-800	98	53	)	)	PUNCT
hassl-800	98	54	audit	audit	NOUN
hassl-800	98	55	tenure	tenure	NOUN
hassl-800	98	56	,	,	PUNCT
hassl-800	98	57	audit	audit	NOUN
hassl-800	98	58	fees	fee	NOUN
hassl-800	98	59	;	;	PUNCT
hassl-800	98	60	against	against	ADP
hassl-800	98	61	audit	audit	NOUN
hassl-800	98	62	quality	quality	NOUN
hassl-800	98	63	secondary	secondary	ADJ
hassl-800	98	64	data	datum	NOUN
hassl-800	98	65	(	(	PUNCT
hassl-800	98	66	300	300	NUM
hassl-800	98	67	firms	firm	NOUN
hassl-800	98	68	)	)	PUNCT
hassl-800	98	69	2009	2009	NUM
hassl-800	98	70	-	-	SYM
hassl-800	98	71	2012	2012	NUM
hassl-800	98	72	brazil	brazil	PROPN
hassl-800	98	73	audit	audit	NOUN
hassl-800	98	74	firms	firm	NOUN
hassl-800	98	75	that	that	PRON
hassl-800	98	76	charge	charge	VERB
hassl-800	98	77	less	less	ADJ
hassl-800	98	78	audit	audit	NOUN
hassl-800	98	79	fees	fee	NOUN
hassl-800	98	80	tend	tend	VERB
hassl-800	98	81	to	to	PART
hassl-800	98	82	be	be	AUX
hassl-800	98	83	more	more	ADV
hassl-800	98	84	relaxed	relaxed	ADJ
hassl-800	98	85	regarding	regard	VERB
hassl-800	98	86	earnings	earning	NOUN
hassl-800	98	87	management	management	NOUN
hassl-800	98	88	by	by	ADP
hassl-800	98	89	their	their	PRON
hassl-800	98	90	client	client	NOUN
hassl-800	98	91	okolie	okolie	NOUN
hassl-800	98	92	(	(	PUNCT
hassl-800	98	93	2014	2014	NUM
hassl-800	98	94	)	)	PUNCT
hassl-800	98	95	auditor	auditor	NOUN
hassl-800	98	96	independence	independence	NOUN
hassl-800	98	97	(	(	PUNCT
hassl-800	98	98	audit	audit	NOUN
hassl-800	98	99	fees	fee	NOUN
hassl-800	98	100	)	)	PUNCT
hassl-800	98	101	and	and	CCONJ
hassl-800	98	102	audit	audit	NOUN
hassl-800	98	103	tenure	tenure	NOUN
hassl-800	98	104	;	;	PUNCT
hassl-800	98	105	against	against	ADP
hassl-800	98	106	discretionary	discretionary	ADJ
hassl-800	98	107	accruals	accrual	NOUN
hassl-800	98	108	secondary	secondary	ADJ
hassl-800	98	109	data	datum	NOUN
hassl-800	98	110	(	(	PUNCT
hassl-800	98	111	57	57	NUM
hassl-800	98	112	companies	company	NOUN
hassl-800	98	113	listed	list	VERB
hassl-800	98	114	in	in	ADP
hassl-800	98	115	nse	nse	NOUN
hassl-800	98	116	)	)	PUNCT
hassl-800	98	117	2006	2006	NUM
hassl-800	98	118	–	–	PUNCT
hassl-800	98	119	2011	2011	NUM
hassl-800	98	120	nigeria	nigeria	PRON
hassl-800	98	121	higher	high	ADJ
hassl-800	98	122	audit	audit	NOUN
hassl-800	98	123	fee	fee	NOUN
hassl-800	98	124	is	be	AUX
hassl-800	98	125	likely	likely	ADJ
hassl-800	98	126	to	to	PART
hassl-800	98	127	result	result	VERB
hassl-800	98	128	in	in	ADP
hassl-800	98	129	impairment	impairment	NOUN
hassl-800	98	130	of	of	ADP
hassl-800	98	131	auditor	auditor	NOUN
hassl-800	98	132	independence	independence	NOUN
hassl-800	98	133	and	and	CCONJ
hassl-800	98	134	could	could	AUX
hassl-800	98	135	create	create	VERB
hassl-800	98	136	greater	great	ADJ
hassl-800	98	137	opportunities	opportunity	NOUN
hassl-800	98	138	for	for	ADP
hassl-800	98	139	accrual	accrual	ADJ
hassl-800	98	140	manipulation	manipulation	NOUN
hassl-800	98	141	.	.	PUNCT
hassl-800	99	1	kasai	kasai	PROPN
hassl-800	99	2	(	(	PUNCT
hassl-800	99	3	2014	2014	NUM
hassl-800	99	4	)	)	PUNCT
hassl-800	99	5	financial	financial	ADJ
hassl-800	99	6	institutions	institution	NOUN
hassl-800	99	7	’	'	PUNCT
hassl-800	99	8	shareholdings	shareholding	NOUN
hassl-800	99	9	,	,	PUNCT
hassl-800	99	10	audit	audit	NOUN
hassl-800	99	11	quality	quality	NOUN
hassl-800	99	12	;	;	PUNCT
hassl-800	99	13	against	against	ADP
hassl-800	99	14	audit	audit	NOUN
hassl-800	99	15	quality	quality	NOUN
hassl-800	99	16	secondary	secondary	ADJ
hassl-800	99	17	data	datum	NOUN
hassl-800	99	18	(	(	PUNCT
hassl-800	99	19	1,720	1,720	NUM
hassl-800	99	20	japanese	japanese	ADJ
hassl-800	99	21	companies	company	NOUN
hassl-800	99	22	)	)	PUNCT
hassl-800	99	23	20042007	20042007	NUM
hassl-800	99	24	japan	japan	PROPN
hassl-800	99	25	higher	high	ADJ
hassl-800	99	26	audit	audit	NOUN
hassl-800	99	27	fees	fee	NOUN
hassl-800	99	28	are	be	AUX
hassl-800	99	29	likely	likely	ADJ
hassl-800	99	30	to	to	PART
hassl-800	99	31	compromise	compromise	VERB
hassl-800	99	32	auditors	auditor	NOUN
hassl-800	99	33	’	’	PART
hassl-800	99	34	independence	independence	NOUN
hassl-800	99	35	,	,	PUNCT
hassl-800	99	36	thereby	thereby	ADV
hassl-800	99	37	,	,	PUNCT
hassl-800	99	38	lowering	lower	VERB
hassl-800	99	39	audit	audit	NOUN
hassl-800	99	40	quality	quality	NOUN
hassl-800	99	41	.	.	PUNCT
hassl-800	100	1	suseno	suseno	PROPN
hassl-800	100	2	(	(	PUNCT
hassl-800	100	3	2013	2013	NUM
hassl-800	100	4	)	)	PUNCT
hassl-800	100	5	auditor	auditor	NOUN
hassl-800	100	6	independence	independence	NOUN
hassl-800	100	7	,	,	PUNCT
hassl-800	100	8	audit	audit	NOUN
hassl-800	100	9	fees	fee	NOUN
hassl-800	100	10	;	;	PUNCT
hassl-800	100	11	on	on	ADP
hassl-800	100	12	audit	audit	NOUN
hassl-800	100	13	quality	quality	NOUN
hassl-800	100	14	primary	primary	ADJ
hassl-800	100	15	data	datum	NOUN
hassl-800	100	16	from	from	ADP
hassl-800	100	17	73	73	NUM
hassl-800	100	18	public	public	ADJ
hassl-800	100	19	accountant	accountant	NOUN
hassl-800	100	20	offices	office	NOUN
hassl-800	100	21	indonesia	indonesia	PROPN
hassl-800	100	22	audit	audit	PROPN
hassl-800	100	23	fees	fee	NOUN
hassl-800	100	24	significantly	significantly	ADV
hassl-800	100	25	influences	influence	VERB
hassl-800	100	26	the	the	DET
hassl-800	100	27	auditing	auditing	NOUN
hassl-800	100	28	quality	quality	NOUN
hassl-800	100	29	karsemeijer	karsemeijer	NOUN
hassl-800	100	30	(	(	PUNCT
hassl-800	100	31	2012	2012	NUM
hassl-800	100	32	)	)	PUNCT
hassl-800	100	33	non	non	ADJ
hassl-800	100	34	-	-	ADJ
hassl-800	100	35	audit	audit	ADJ
hassl-800	100	36	fees	fee	NOUN
hassl-800	100	37	and	and	CCONJ
hassl-800	100	38	audit	audit	NOUN
hassl-800	100	39	fees	fee	NOUN
hassl-800	100	40	;	;	PUNCT
hassl-800	100	41	against	against	ADP
hassl-800	100	42	earnings	earning	NOUN
hassl-800	100	43	management	management	NOUN
hassl-800	100	44	(	(	PUNCT
hassl-800	100	45	proxy	proxy	NOUN
hassl-800	100	46	for	for	ADP
hassl-800	100	47	audit	audit	NOUN
hassl-800	100	48	quality	quality	NOUN
hassl-800	100	49	)	)	PUNCT
hassl-800	100	50	secondary	secondary	ADJ
hassl-800	100	51	data	datum	NOUN
hassl-800	100	52	(	(	PUNCT
hassl-800	100	53	2,568	2,568	NUM
hassl-800	100	54	us	us	PROPN
hassl-800	100	55	listed	list	VERB
hassl-800	100	56	companies	company	NOUN
hassl-800	100	57	)	)	PUNCT
hassl-800	100	58	2010	2010	NUM
hassl-800	100	59	only	only	ADV
hassl-800	100	60	united	united	PROPN
hassl-800	100	61	states	states	PROPN
hassl-800	100	62	positive	positive	ADJ
hassl-800	100	63	significant	significant	ADJ
hassl-800	100	64	association	association	NOUN
hassl-800	100	65	between	between	ADP
hassl-800	100	66	audit	audit	NOUN
hassl-800	100	67	fees	fee	NOUN
hassl-800	100	68	and	and	CCONJ
hassl-800	100	69	the	the	DET
hassl-800	100	70	absolute	absolute	ADJ
hassl-800	100	71	value	value	NOUN
hassl-800	100	72	of	of	ADP
hassl-800	100	73	discretionary	discretionary	ADJ
hassl-800	100	74	accruals	accrual	NOUN
hassl-800	100	75	(	(	PUNCT
hassl-800	100	76	meaning	mean	VERB
hassl-800	100	77	that	that	SCONJ
hassl-800	100	78	high	high	ADJ
hassl-800	100	79	fees	fee	NOUN
hassl-800	100	80	are	be	AUX
hassl-800	100	81	associated	associate	VERB
hassl-800	100	82	with	with	ADP
hassl-800	100	83	low	low	ADJ
hassl-800	100	84	audit	audit	NOUN
hassl-800	100	85	quality	quality	NOUN
hassl-800	100	86	)	)	PUNCT
hassl-800	100	87	.	.	PUNCT
hassl-800	101	1	yuniarti	yuniarti	NOUN
hassl-800	101	2	(	(	PUNCT
hassl-800	101	3	2011	2011	NUM
hassl-800	101	4	)	)	PUNCT
hassl-800	101	5	audit	audit	NOUN
hassl-800	101	6	firm	firm	ADJ
hassl-800	101	7	size	size	NOUN
hassl-800	101	8	and	and	CCONJ
hassl-800	101	9	audit	audit	NOUN
hassl-800	101	10	fees	fee	NOUN
hassl-800	101	11	;	;	PUNCT
hassl-800	101	12	against	against	ADP
hassl-800	101	13	audit	audit	NOUN
hassl-800	101	14	quality	quality	NOUN
hassl-800	101	15	primary	primary	ADJ
hassl-800	101	16	data	datum	NOUN
hassl-800	101	17	from	from	ADP
hassl-800	101	18	37	37	NUM
hassl-800	101	19	certified	certify	VERB
hassl-800	101	20	public	public	ADJ
hassl-800	101	21	accountants	accountant	NOUN
hassl-800	101	22	and	and	CCONJ
hassl-800	101	23	external	external	ADJ
hassl-800	101	24	auditors	auditor	NOUN
hassl-800	101	25	indonesia	indonesia	PROPN
hassl-800	101	26	audit	audit	NOUN
hassl-800	101	27	fee	fee	NOUN
hassl-800	101	28	significantly	significantly	ADV
hassl-800	101	29	affects	affect	VERB
hassl-800	101	30	the	the	DET
hassl-800	101	31	quality	quality	NOUN
hassl-800	101	32	of	of	ADP
hassl-800	101	33	audit	audit	NOUN
hassl-800	101	34	.	.	PUNCT
hassl-800	102	1	choi	choi	NOUN
hassl-800	102	2	et	et	PROPN
hassl-800	102	3	al	al	PROPN
hassl-800	102	4	.	.	PROPN
hassl-800	103	1	(	(	PUNCT
hassl-800	103	2	2010	2010	NUM
hassl-800	103	3	)	)	PUNCT
hassl-800	103	4	abnormal	abnormal	ADJ
hassl-800	103	5	audit	audit	NOUN
hassl-800	103	6	fees	fee	NOUN
hassl-800	103	7	against	against	ADP
hassl-800	103	8	audit	audit	NOUN
hassl-800	103	9	quality	quality	NOUN
hassl-800	103	10	secondary	secondary	ADJ
hassl-800	103	11	data	datum	NOUN
hassl-800	103	12	(	(	PUNCT
hassl-800	103	13	7,061	7,061	NUM
hassl-800	103	14	companies	company	NOUN
hassl-800	103	15	)	)	PUNCT
hassl-800	103	16	2000	2000	NUM
hassl-800	103	17	-	-	SYM
hassl-800	103	18	2003	2003	NUM
hassl-800	103	19	hong	hong	PROPN
hassl-800	103	20	-	-	PUNCT
hassl-800	103	21	kong	kong	PROPN
hassl-800	103	22	lower	low	ADJ
hassl-800	103	23	audit	audit	NOUN
hassl-800	103	24	fee(s	fee(s	NOUN
hassl-800	103	25	)	)	PUNCT
hassl-800	103	26	is	be	AUX
hassl-800	103	27	not	not	PART
hassl-800	103	28	significantly	significantly	ADV
hassl-800	103	29	associated	associate	VERB
hassl-800	103	30	with	with	ADP
hassl-800	103	31	audit	audit	NOUN
hassl-800	103	32	quality	quality	NOUN
hassl-800	103	33	;	;	PUNCT
hassl-800	103	34	abnormally	abnormally	ADV
hassl-800	103	35	high	high	ADJ
hassl-800	103	36	audit	audit	NOUN
hassl-800	103	37	fees	fee	NOUN
hassl-800	103	38	are	be	AUX
hassl-800	103	39	negatively	negatively	ADV
hassl-800	103	40	associated	associate	VERB
hassl-800	103	41	with	with	ADP
hassl-800	103	42	audit	audit	NOUN
hassl-800	103	43	quality	quality	NOUN
hassl-800	103	44	.	.	PUNCT
hassl-800	104	1	source	source	NOUN
hassl-800	104	2	:	:	PUNCT
hassl-800	104	3	fieldwork	fieldwork	NOUN
hassl-800	104	4	(	(	PUNCT
hassl-800	104	5	2016	2016	NUM
hassl-800	104	6	)	)	PUNCT
hassl-800	104	7	3	3	NUM
hassl-800	104	8	.	.	X
hassl-800	104	9	methodology	methodology	NOUN
hassl-800	104	10	the	the	DET
hassl-800	104	11	population	population	NOUN
hassl-800	104	12	of	of	ADP
hassl-800	104	13	this	this	DET
hassl-800	104	14	study	study	NOUN
hassl-800	104	15	consists	consist	VERB
hassl-800	104	16	of	of	ADP
hassl-800	104	17	ten	ten	NUM
hassl-800	104	18	(	(	PUNCT
hassl-800	104	19	10	10	NUM
hassl-800	104	20	)	)	PUNCT
hassl-800	104	21	listed	list	VERB
hassl-800	104	22	companies	company	NOUN
hassl-800	104	23	in	in	ADP
hassl-800	104	24	the	the	DET
hassl-800	104	25	downstream	downstream	ADJ
hassl-800	104	26	sector	sector	NOUN
hassl-800	104	27	of	of	ADP
hassl-800	104	28	the	the	DET
hassl-800	104	29	nigerian	nigerian	ADJ
hassl-800	104	30	petroleum	petroleum	NOUN
hassl-800	104	31	industry	industry	NOUN
hassl-800	104	32	.	.	PUNCT
hassl-800	105	1	however	however	ADV
hassl-800	105	2	,	,	PUNCT
hassl-800	105	3	one	one	NUM
hassl-800	105	4	of	of	ADP
hassl-800	105	5	the	the	DET
hassl-800	105	6	companies	company	NOUN
hassl-800	105	7	(	(	PUNCT
hassl-800	105	8	seplat	seplat	NOUN
hassl-800	105	9	petroleum	petroleum	PROPN
hassl-800	105	10	plc	plc	PROPN
hassl-800	105	11	)	)	PUNCT
hassl-800	105	12	was	be	AUX
hassl-800	105	13	inevitably	inevitably	ADV
hassl-800	105	14	excluded	exclude	VERB
hassl-800	105	15	from	from	ADP
hassl-800	105	16	the	the	DET
hassl-800	105	17	sample	sample	NOUN
hassl-800	105	18	due	due	ADP
hassl-800	105	19	to	to	ADP
hassl-800	105	20	incomplete	incomplete	ADJ
hassl-800	105	21	data	datum	NOUN
hassl-800	105	22	,	,	PUNCT
hassl-800	105	23	having	having	AUX
hassl-800	105	24	been	be	AUX
hassl-800	105	25	listed	list	VERB
hassl-800	105	26	in	in	ADP
hassl-800	105	27	2012	2012	NUM
hassl-800	105	28	.	.	PUNCT
hassl-800	106	1	finally	finally	ADV
hassl-800	106	2	,	,	PUNCT
hassl-800	106	3	nine	nine	NUM
hassl-800	106	4	(	(	PUNCT
hassl-800	106	5	9	9	NUM
hassl-800	106	6	)	)	PUNCT
hassl-800	106	7	of	of	ADP
hassl-800	106	8	the	the	DET
hassl-800	106	9	companies	company	NOUN
hassl-800	106	10	formed	form	VERB
hassl-800	106	11	the	the	DET
hassl-800	106	12	sample	sample	NOUN
hassl-800	106	13	size	size	NOUN
hassl-800	106	14	(	(	PUNCT
hassl-800	106	15	see	see	VERB
hassl-800	106	16	appendix	appendix	NOUN
hassl-800	106	17	for	for	ADP
hassl-800	106	18	the	the	DET
hassl-800	106	19	list	list	NOUN
hassl-800	106	20	of	of	ADP
hassl-800	106	21	the	the	DET
hassl-800	106	22	sampled	sample	VERB
hassl-800	106	23	companies	company	NOUN
hassl-800	106	24	)	)	PUNCT
hassl-800	106	25	and	and	CCONJ
hassl-800	106	26	was	be	AUX
hassl-800	106	27	thus	thus	ADV
hassl-800	106	28	used	use	VERB
hassl-800	106	29	for	for	ADP
hassl-800	106	30	the	the	DET
hassl-800	106	31	analysis	analysis	NOUN
hassl-800	106	32	for	for	ADP
hassl-800	106	33	a	a	DET
hassl-800	106	34	period	period	NOUN
hassl-800	106	35	of	of	ADP
hassl-800	106	36	eight	eight	NUM
hassl-800	106	37	(	(	PUNCT
hassl-800	106	38	8)	8)	NUM
hassl-800	106	39	humanities	humanity	NOUN
hassl-800	106	40	and	and	CCONJ
hassl-800	106	41	social	social	ADJ
hassl-800	106	42	sciences	science	NOUN
hassl-800	106	43	letters	letter	NOUN
hassl-800	106	44	,	,	PUNCT
hassl-800	106	45	2018	2018	NUM
hassl-800	106	46	,	,	PUNCT
hassl-800	106	47	6(2	6(2	NUM
hassl-800	106	48	):	):	PUNCT
hassl-800	106	49	59	59	NUM
hassl-800	106	50	-	-	SYM
hassl-800	106	51	73	73	NUM
hassl-800	106	52	63	63	NUM
hassl-800	106	53	©	©	PROPN
hassl-800	106	54	2018	2018	NUM
hassl-800	106	55	conscientia	conscientia	PROPN
hassl-800	106	56	beam	beam	PROPN
hassl-800	106	57	.	.	PUNCT
hassl-800	107	1	all	all	DET
hassl-800	107	2	rights	right	NOUN
hassl-800	107	3	reserved	reserve	VERB
hassl-800	107	4	.	.	PUNCT
hassl-800	108	1	financial	financial	ADJ
hassl-800	108	2	years	year	NOUN
hassl-800	108	3	(	(	PUNCT
hassl-800	108	4	2007	2007	NUM
hassl-800	108	5	–	–	PUNCT
hassl-800	108	6	2014	2014	NUM
hassl-800	108	7	)	)	PUNCT
hassl-800	108	8	.	.	PUNCT
hassl-800	109	1	cross	cross	PROPN
hassl-800	109	2	sectional	sectional	ADJ
hassl-800	109	3	data	datum	NOUN
hassl-800	109	4	was	be	AUX
hassl-800	109	5	gathered	gather	VERB
hassl-800	109	6	from	from	ADP
hassl-800	109	7	the	the	DET
hassl-800	109	8	annual	annual	ADJ
hassl-800	109	9	reports	report	NOUN
hassl-800	109	10	of	of	ADP
hassl-800	109	11	all	all	DET
hassl-800	109	12	ten	ten	NUM
hassl-800	109	13	listed	list	VERB
hassl-800	109	14	companies	company	NOUN
hassl-800	109	15	in	in	ADP
hassl-800	109	16	the	the	DET
hassl-800	109	17	downstream	downstream	ADJ
hassl-800	109	18	sector	sector	NOUN
hassl-800	109	19	of	of	ADP
hassl-800	109	20	nigerian	nigerian	ADJ
hassl-800	109	21	petroleum	petroleum	NOUN
hassl-800	109	22	industry	industry	NOUN
hassl-800	109	23	.	.	PUNCT
hassl-800	110	1	in	in	ADP
hassl-800	110	2	analyzing	analyze	VERB
hassl-800	110	3	the	the	DET
hassl-800	110	4	relationship	relationship	NOUN
hassl-800	110	5	between	between	ADP
hassl-800	110	6	auditor	auditor	NOUN
hassl-800	110	7	fees	fee	NOUN
hassl-800	110	8	and	and	CCONJ
hassl-800	110	9	audit	audit	NOUN
hassl-800	110	10	quality	quality	NOUN
hassl-800	110	11	,	,	PUNCT
hassl-800	110	12	the	the	DET
hassl-800	110	13	binary	binary	PROPN
hassl-800	110	14	probit	probit	PROPN
hassl-800	110	15	model	model	NOUN
hassl-800	110	16	estimation	estimation	NOUN
hassl-800	110	17	technique	technique	NOUN
hassl-800	110	18	was	be	AUX
hassl-800	110	19	utilized	utilize	VERB
hassl-800	110	20	considering	consider	VERB
hassl-800	110	21	that	that	SCONJ
hassl-800	110	22	dependent	dependent	ADJ
hassl-800	110	23	variable	variable	NOUN
hassl-800	110	24	(	(	PUNCT
hassl-800	110	25	audit	audit	NOUN
hassl-800	110	26	quality	quality	NOUN
hassl-800	110	27	)	)	PUNCT
hassl-800	110	28	is	be	AUX
hassl-800	110	29	binary	binary	NOUN
hassl-800	110	30	(	(	PUNCT
hassl-800	110	31	1	1	NUM
hassl-800	110	32	and	and	CCONJ
hassl-800	110	33	0	0	NUM
hassl-800	110	34	)	)	PUNCT
hassl-800	110	35	.	.	PUNCT
hassl-800	111	1	thus	thus	ADV
hassl-800	111	2	,	,	PUNCT
hassl-800	111	3	the	the	DET
hassl-800	111	4	ordinary	ordinary	ADJ
hassl-800	111	5	least	least	ADJ
hassl-800	111	6	squares	square	NOUN
hassl-800	111	7	(	(	PUNCT
hassl-800	111	8	ols	ol	NOUN
hassl-800	111	9	)	)	PUNCT
hassl-800	111	10	multiple	multiple	ADJ
hassl-800	111	11	regression	regression	NOUN
hassl-800	111	12	model	model	NOUN
hassl-800	111	13	can	can	AUX
hassl-800	111	14	not	not	PART
hassl-800	111	15	yield	yield	VERB
hassl-800	111	16	reliable	reliable	ADJ
hassl-800	111	17	coefficients	coefficient	NOUN
hassl-800	111	18	and	and	CCONJ
hassl-800	111	19	inference	inference	NOUN
hassl-800	111	20	statistics	statistic	NOUN
hassl-800	111	21	where	where	SCONJ
hassl-800	111	22	the	the	DET
hassl-800	111	23	dependent	dependent	ADJ
hassl-800	111	24	variable	variable	NOUN
hassl-800	111	25	is	be	AUX
hassl-800	111	26	dichotomous	dichotomous	ADJ
hassl-800	111	27	in	in	ADP
hassl-800	111	28	nature	nature	NOUN
hassl-800	111	29	.	.	PUNCT
hassl-800	112	1	the	the	DET
hassl-800	112	2	model	model	NOUN
hassl-800	112	3	developed	develop	VERB
hassl-800	112	4	for	for	ADP
hassl-800	112	5	the	the	DET
hassl-800	112	6	study	study	NOUN
hassl-800	112	7	basically	basically	ADV
hassl-800	112	8	relates	relate	VERB
hassl-800	112	9	auditor	auditor	NOUN
hassl-800	112	10	fee	fee	NOUN
hassl-800	112	11	with	with	ADP
hassl-800	112	12	audit	audit	NOUN
hassl-800	112	13	quality	quality	NOUN
hassl-800	112	14	measured	measure	VERB
hassl-800	112	15	,	,	PUNCT
hassl-800	112	16	in	in	ADP
hassl-800	112	17	line	line	NOUN
hassl-800	112	18	with	with	ADP
hassl-800	112	19	previous	previous	ADJ
hassl-800	112	20	literatures	literature	NOUN
hassl-800	112	21	,	,	PUNCT
hassl-800	112	22	as	as	ADP
hassl-800	112	23	1	1	NUM
hassl-800	112	24	if	if	SCONJ
hassl-800	112	25	firm	firm	ADJ
hassl-800	112	26	i	i	PRON
hassl-800	112	27	is	be	AUX
hassl-800	112	28	audited	audit	VERB
hassl-800	112	29	by	by	ADP
hassl-800	112	30	a	a	DET
hassl-800	112	31	big4	big4	NOUN
hassl-800	112	32	audit	audit	NOUN
hassl-800	112	33	firm	firm	NOUN
hassl-800	112	34	at	at	ADP
hassl-800	112	35	year	year	NOUN
hassl-800	112	36	t	t	PROPN
hassl-800	112	37	and	and	CCONJ
hassl-800	112	38	0	0	NUM
hassl-800	112	39	otherwise	otherwise	ADV
hassl-800	112	40	.	.	PUNCT
hassl-800	113	1	the	the	DET
hassl-800	113	2	big4	big4	NOUN
hassl-800	113	3	audit	audit	NOUN
hassl-800	113	4	firms	firm	NOUN
hassl-800	113	5	includes	include	VERB
hassl-800	113	6	;	;	PUNCT
hassl-800	113	7	akintola	akintola	PROPN
hassl-800	113	8	williams	williams	PROPN
hassl-800	113	9	deloitte	deloitte	PROPN
hassl-800	113	10	,	,	PUNCT
hassl-800	113	11	kpmg	kpmg	PROPN
hassl-800	113	12	,	,	PUNCT
hassl-800	113	13	pricewaterhousecoopers	pricewaterhousecooper	NOUN
hassl-800	113	14	and	and	CCONJ
hassl-800	113	15	ernst	ernst	PROPN
hassl-800	113	16	&	&	CCONJ
hassl-800	113	17	young	young	PROPN
hassl-800	113	18	.	.	PUNCT
hassl-800	114	1	studies	study	NOUN
hassl-800	114	2	like	like	ADP
hassl-800	114	3	skinner	skinner	NOUN
hassl-800	114	4	and	and	CCONJ
hassl-800	114	5	srinivasan	srinivasan	PROPN
hassl-800	114	6	(	(	PUNCT
hassl-800	114	7	2012	2012	NUM
hassl-800	114	8	)	)	PUNCT
hassl-800	114	9	provide	provide	VERB
hassl-800	114	10	both	both	CCONJ
hassl-800	114	11	theoretical	theoretical	ADJ
hassl-800	114	12	and	and	CCONJ
hassl-800	114	13	empirical	empirical	ADJ
hassl-800	114	14	justification	justification	NOUN
hassl-800	114	15	for	for	ADP
hassl-800	114	16	the	the	DET
hassl-800	114	17	use	use	NOUN
hassl-800	114	18	of	of	ADP
hassl-800	114	19	big	big	ADJ
hassl-800	114	20	audit	audit	NOUN
hassl-800	114	21	firms	firm	NOUN
hassl-800	114	22	as	as	ADP
hassl-800	114	23	a	a	DET
hassl-800	114	24	proxy	proxy	NOUN
hassl-800	114	25	for	for	ADP
hassl-800	114	26	audit	audit	NOUN
hassl-800	114	27	quality	quality	NOUN
hassl-800	114	28	.	.	PUNCT
hassl-800	115	1	two	two	NUM
hassl-800	115	2	(	(	PUNCT
hassl-800	115	3	2	2	X
hassl-800	115	4	)	)	PUNCT
hassl-800	115	5	other	other	ADJ
hassl-800	115	6	variables	variable	NOUN
hassl-800	115	7	(	(	PUNCT
hassl-800	115	8	leverage	leverage	NOUN
hassl-800	115	9	and	and	CCONJ
hassl-800	115	10	age	age	NOUN
hassl-800	115	11	)	)	PUNCT
hassl-800	115	12	were	be	AUX
hassl-800	115	13	included	include	VERB
hassl-800	115	14	as	as	ADP
hassl-800	115	15	control	control	NOUN
hassl-800	115	16	variables	variable	NOUN
hassl-800	115	17	in	in	ADP
hassl-800	115	18	line	line	NOUN
hassl-800	115	19	with	with	ADP
hassl-800	115	20	previous	previous	ADJ
hassl-800	115	21	studies	study	NOUN
hassl-800	115	22	such	such	ADJ
hassl-800	115	23	as	as	ADP
hassl-800	115	24	bergstresser	bergstresser	NOUN
hassl-800	115	25	and	and	CCONJ
hassl-800	115	26	philippon	philippon	NOUN
hassl-800	115	27	(	(	PUNCT
hassl-800	115	28	2006	2006	NUM
hassl-800	115	29	)	)	PUNCT
hassl-800	115	30	.	.	PUNCT
hassl-800	116	1	the	the	DET
hassl-800	116	2	age	age	NOUN
hassl-800	116	3	of	of	ADP
hassl-800	116	4	the	the	DET
hassl-800	116	5	company	company	NOUN
hassl-800	116	6	was	be	AUX
hassl-800	116	7	included	include	VERB
hassl-800	116	8	as	as	SCONJ
hassl-800	116	9	older	old	ADJ
hassl-800	116	10	companies	company	NOUN
hassl-800	116	11	would	would	AUX
hassl-800	116	12	likely	likely	ADV
hassl-800	116	13	wish	wish	VERB
hassl-800	116	14	to	to	PART
hassl-800	116	15	preserve	preserve	VERB
hassl-800	116	16	their	their	PRON
hassl-800	116	17	reputation	reputation	NOUN
hassl-800	116	18	and	and	CCONJ
hassl-800	116	19	ensure	ensure	VERB
hassl-800	116	20	high	high	ADJ
hassl-800	116	21	quality	quality	NOUN
hassl-800	116	22	reports	report	NOUN
hassl-800	116	23	.	.	PUNCT
hassl-800	117	1	leverage	leverage	NOUN
hassl-800	117	2	was	be	AUX
hassl-800	117	3	equally	equally	ADV
hassl-800	117	4	included	include	VERB
hassl-800	117	5	to	to	PART
hassl-800	117	6	control	control	VERB
hassl-800	117	7	for	for	ADP
hassl-800	117	8	the	the	DET
hassl-800	117	9	effect	effect	NOUN
hassl-800	117	10	of	of	ADP
hassl-800	117	11	financial	financial	ADJ
hassl-800	117	12	policies	policy	NOUN
hassl-800	117	13	adopted	adopt	VERB
hassl-800	117	14	by	by	ADP
hassl-800	117	15	the	the	DET
hassl-800	117	16	company	company	NOUN
hassl-800	117	17	on	on	ADP
hassl-800	117	18	audit	audit	NOUN
hassl-800	117	19	quality	quality	NOUN
hassl-800	117	20	outcome	outcome	NOUN
hassl-800	117	21	.	.	PUNCT
hassl-800	118	1	the	the	DET
hassl-800	118	2	econometric	econometric	ADJ
hassl-800	118	3	analysis	analysis	NOUN
hassl-800	118	4	was	be	AUX
hassl-800	118	5	conducted	conduct	VERB
hassl-800	118	6	using	use	VERB
hassl-800	118	7	eviews	eviews	PROPN
hassl-800	118	8	8.0	8.0	NUM
hassl-800	118	9	computer	computer	NOUN
hassl-800	118	10	software	software	NOUN
hassl-800	118	11	.	.	PUNCT
hassl-800	119	1	several	several	ADJ
hassl-800	119	2	diagnostic	diagnostic	ADJ
hassl-800	119	3	assumption	assumption	NOUN
hassl-800	119	4	tests	test	NOUN
hassl-800	119	5	such	such	ADJ
hassl-800	119	6	as	as	ADP
hassl-800	119	7	vif	vif	PROPN
hassl-800	119	8	,	,	PUNCT
hassl-800	119	9	serial	serial	NOUN
hassl-800	119	10	-	-	PUNCT
hassl-800	119	11	correlation	correlation	NOUN
hassl-800	119	12	,	,	PUNCT
hassl-800	119	13	heteroscedaticity	heteroscedaticity	NOUN
hassl-800	119	14	and	and	CCONJ
hassl-800	119	15	normality	normality	NOUN
hassl-800	119	16	assumption	assumption	NOUN
hassl-800	119	17	tests	test	NOUN
hassl-800	119	18	were	be	AUX
hassl-800	119	19	conducted	conduct	VERB
hassl-800	119	20	prior	prior	ADV
hassl-800	119	21	to	to	ADP
hassl-800	119	22	the	the	DET
hassl-800	119	23	regression	regression	NOUN
hassl-800	119	24	estimation	estimation	NOUN
hassl-800	119	25	.	.	PUNCT
hassl-800	120	1	3.1	3.1	NUM
hassl-800	120	2	.	.	PUNCT
hassl-800	120	3	model	model	NOUN
hassl-800	120	4	specification	specification	NOUN
hassl-800	120	5	and	and	CCONJ
hassl-800	120	6	measurement	measurement	NOUN
hassl-800	120	7	of	of	ADP
hassl-800	120	8	variables	variable	NOUN
hassl-800	120	9	the	the	DET
hassl-800	120	10	general	general	ADJ
hassl-800	120	11	expression	expression	NOUN
hassl-800	120	12	of	of	ADP
hassl-800	120	13	the	the	DET
hassl-800	120	14	model	model	NOUN
hassl-800	120	15	goes	go	VERB
hassl-800	120	16	as	as	ADP
hassl-800	120	17	:	:	PUNCT
hassl-800	120	18	audit	audit	NOUN
hassl-800	120	19	quality	quality	NOUN
hassl-800	120	20	=	=	PUNCT
hassl-800	120	21	f(audit	f(audit	NOUN
hassl-800	120	22	fees	fee	NOUN
hassl-800	120	23	)	)	PUNCT
hassl-800	120	24	…	…	PUNCT
hassl-800	120	25	…	…	PUNCT
hassl-800	120	26	…	…	PUNCT
hassl-800	120	27	…	…	PUNCT
hassl-800	120	28	…	…	PUNCT
hassl-800	120	29	…	…	PUNCT
hassl-800	120	30	…	…	PUNCT
hassl-800	120	31	…	…	PUNCT
hassl-800	120	32	…	…	PUNCT
hassl-800	120	33	…	…	PUNCT
hassl-800	120	34	…	…	PUNCT
hassl-800	120	35	…	…	PUNCT
hassl-800	120	36	…	…	PUNCT
hassl-800	120	37	…	…	PUNCT
hassl-800	120	38	…	…	PUNCT
hassl-800	120	39	…	…	PUNCT
hassl-800	120	40	.equ	.equ	NOUN
hassl-800	120	41	(	(	PUNCT
hassl-800	120	42	1	1	X
hassl-800	120	43	)	)	PUNCT
hassl-800	120	44	infussing	infusse	VERB
hassl-800	120	45	the	the	DET
hassl-800	120	46	two	two	NUM
hassl-800	120	47	(	(	PUNCT
hassl-800	120	48	2	2	NUM
hassl-800	120	49	)	)	PUNCT
hassl-800	120	50	control	control	NOUN
hassl-800	120	51	variables	variable	NOUN
hassl-800	120	52	,	,	PUNCT
hassl-800	120	53	we	we	PRON
hassl-800	120	54	have	have	AUX
hassl-800	120	55	:	:	PUNCT
hassl-800	120	56	audit	audit	VERB
hassl-800	120	57	quality	quality	NOUN
hassl-800	120	58	=	=	NOUN
hassl-800	120	59	f(audit	f(audit	NOUN
hassl-800	120	60	fees	fee	NOUN
hassl-800	120	61	,	,	PUNCT
hassl-800	120	62	leverage	leverage	NOUN
hassl-800	120	63	,	,	PUNCT
hassl-800	120	64	age)	age)	PROPN
hassl-800	120	65	…	…	PUNCT
hassl-800	120	66	…	…	PUNCT
hassl-800	120	67	…	…	PUNCT
hassl-800	120	68	…	…	PUNCT
hassl-800	120	69	…	…	PUNCT
hassl-800	120	70	…	…	PUNCT
hassl-800	120	71	…	…	PUNCT
hassl-800	120	72	…	…	PUNCT
hassl-800	120	73	…	…	PUNCT
hassl-800	120	74	…	…	PUNCT
hassl-800	120	75	…	…	PUNCT
hassl-800	120	76	.equ	.equ	NOUN
hassl-800	120	77	(	(	PUNCT
hassl-800	120	78	2	2	X
hassl-800	120	79	)	)	PUNCT
hassl-800	120	80	expressing	express	VERB
hassl-800	120	81	the	the	DET
hassl-800	120	82	model	model	NOUN
hassl-800	120	83	in	in	ADP
hassl-800	120	84	econometric	econometric	ADJ
hassl-800	120	85	form	form	NOUN
hassl-800	120	86	:	:	PUNCT
hassl-800	120	87	aqit	aqit	NOUN
hassl-800	120	88	=	=	PUNCT
hassl-800	121	1	=	=	NUM
hassl-800	121	2	0	0	NOUN
hassl-800	121	3	+	+	CCONJ
hassl-800	121	4	1lnafeeit	1lnafeeit	NOUN
hassl-800	121	5	+	+	CCONJ
hassl-800	121	6	2levit	2levit	ADJ
hassl-800	121	7	+	+	CCONJ
hassl-800	121	8	3ageit	3ageit	NOUN
hassl-800	121	9	+	+	CCONJ
hassl-800	121	10	et	et	NOUN
hassl-800	121	11	…	…	SYM
hassl-800	121	12	…	…	PUNCT
hassl-800	121	13	…	…	PUNCT
hassl-800	121	14	…	…	PUNCT
hassl-800	121	15	…	…	PUNCT
hassl-800	121	16	…	…	PUNCT
hassl-800	121	17	…	…	PUNCT
hassl-800	121	18	..	..	PUNCT
hassl-800	121	19	equ	equ	X
hassl-800	121	20	(	(	PUNCT
hassl-800	121	21	3	3	NUM
hassl-800	121	22	)	)	PUNCT
hassl-800	121	23	where	where	SCONJ
hassl-800	121	24	:	:	PUNCT
hassl-800	121	25	β0	β0	PROPN
hassl-800	121	26	=	=	PUNCT
hassl-800	121	27	intercept	intercept	PROPN
hassl-800	121	28	;	;	PUNCT
hassl-800	121	29	β1	β1	PROPN
hassl-800	121	30	-	-	PUNCT
hassl-800	121	31	3	3	NUM
hassl-800	121	32	=	=	NOUN
hassl-800	121	33	unknown	unknown	ADJ
hassl-800	121	34	coefficients	coefficient	NOUN
hassl-800	121	35	aq	aq	NOUN
hassl-800	121	36	=	=	NOUN
hassl-800	121	37	audit	audit	NOUN
hassl-800	121	38	quality	quality	NOUN
hassl-800	121	39	=	=	NUM
hassl-800	121	40	measured	measure	VERB
hassl-800	121	41	by	by	ADP
hassl-800	121	42	the	the	DET
hassl-800	121	43	likelihood	likelihood	NOUN
hassl-800	121	44	that	that	SCONJ
hassl-800	121	45	a	a	DET
hassl-800	121	46	sampled	sample	VERB
hassl-800	121	47	firm	firm	NOUN
hassl-800	121	48	employs	employ	VERB
hassl-800	121	49	the	the	DET
hassl-800	121	50	services	service	NOUN
hassl-800	121	51	one	one	NUM
hassl-800	121	52	of	of	ADP
hassl-800	121	53	the	the	DET
hassl-800	121	54	big	big	ADJ
hassl-800	121	55	audit	audit	NOUN
hassl-800	121	56	firms	firm	NOUN
hassl-800	121	57	earlier	early	ADV
hassl-800	121	58	listed	list	VERB
hassl-800	121	59	.	.	PUNCT
hassl-800	122	1	a	a	DET
hassl-800	122	2	dummy	dummy	ADJ
hassl-800	122	3	value	value	NOUN
hassl-800	122	4	of	of	ADP
hassl-800	122	5	1	1	NUM
hassl-800	122	6	is	be	AUX
hassl-800	122	7	assigned	assign	VERB
hassl-800	122	8	if	if	SCONJ
hassl-800	122	9	the	the	DET
hassl-800	122	10	firm	firm	NOUN
hassl-800	122	11	uses	use	VERB
hassl-800	122	12	any	any	PRON
hassl-800	122	13	of	of	ADP
hassl-800	122	14	the	the	DET
hassl-800	122	15	big4	big4	NOUN
hassl-800	122	16	and	and	CCONJ
hassl-800	122	17	0	0	NUM
hassl-800	122	18	if	if	SCONJ
hassl-800	122	19	otherwise	otherwise	ADV
hassl-800	122	20	.	.	PUNCT
hassl-800	123	1	lnafee	lnafee	NOUN
hassl-800	123	2	=	=	SYM
hassl-800	123	3	audit	audit	NOUN
hassl-800	123	4	fees	fee	NOUN
hassl-800	123	5	=	=	PRON
hassl-800	123	6	measured	measure	VERB
hassl-800	123	7	using	use	VERB
hassl-800	123	8	natural	natural	ADJ
hassl-800	123	9	logarithm	logarithm	NOUN
hassl-800	123	10	of	of	ADP
hassl-800	123	11	total	total	ADJ
hassl-800	123	12	fees	fee	NOUN
hassl-800	123	13	paid	pay	VERB
hassl-800	123	14	by	by	ADP
hassl-800	123	15	company	company	NOUN
hassl-800	123	16	i	i	PRON
hassl-800	123	17	in	in	ADP
hassl-800	123	18	year	year	NOUN
hassl-800	123	19	t	t	PROPN
hassl-800	123	20	for	for	ADP
hassl-800	123	21	audit	audit	NOUN
hassl-800	123	22	services	service	NOUN
hassl-800	123	23	.	.	PUNCT
hassl-800	124	1	lev	lev	NOUN
hassl-800	124	2	=	=	SYM
hassl-800	124	3	leverage	leverage	NOUN
hassl-800	124	4	=	=	PRON
hassl-800	124	5	measured	measure	VERB
hassl-800	124	6	as	as	ADP
hassl-800	124	7	total	total	ADJ
hassl-800	124	8	debt	debt	NOUN
hassl-800	124	9	scaled	scale	VERB
hassl-800	124	10	by	by	ADP
hassl-800	124	11	total	total	ADJ
hassl-800	124	12	assets	asset	NOUN
hassl-800	124	13	age	age	NOUN
hassl-800	124	14	=	=	NOUN
hassl-800	124	15	company	company	NOUN
hassl-800	124	16	age	age	NOUN
hassl-800	124	17	=	=	PUNCT
hassl-800	124	18	measured	measure	VERB
hassl-800	124	19	as	as	ADP
hassl-800	124	20	difference	difference	NOUN
hassl-800	124	21	between	between	ADP
hassl-800	124	22	current	current	ADJ
hassl-800	124	23	year	year	NOUN
hassl-800	124	24	and	and	CCONJ
hassl-800	124	25	company	company	NOUN
hassl-800	124	26	’s	’s	PART
hassl-800	124	27	year	year	NOUN
hassl-800	124	28	of	of	ADP
hassl-800	124	29	incorporation	incorporation	NOUN
hassl-800	124	30	e	e	NOUN
hassl-800	124	31	=	=	NOUN
hassl-800	124	32	error	error	NOUN
hassl-800	124	33	term	term	NOUN
hassl-800	124	34	the	the	DET
hassl-800	124	35	apriori	apriori	ADJ
hassl-800	124	36	expectations	expectation	NOUN
hassl-800	124	37	were	be	AUX
hassl-800	124	38	predicted	predict	VERB
hassl-800	124	39	as	as	ADP
hassl-800	124	40	:	:	PUNCT
hassl-800	124	41	1	1	X
hassl-800	124	42	>	>	X
hassl-800	124	43	0	0	NUM
hassl-800	124	44	;	;	PUNCT
hassl-800	124	45	2	2	NOUN
hassl-800	124	46	<	<	X
hassl-800	124	47	0	0	NUM
hassl-800	124	48	;	;	PUNCT
hassl-800	124	49	and	and	CCONJ
hassl-800	124	50	3	3	NOUN
hassl-800	124	51	>	>	X
hassl-800	124	52	0	0	PUNCT
hassl-800	125	1	the	the	DET
hassl-800	125	2	descriptive	descriptive	ADJ
hassl-800	125	3	statistics	statistic	NOUN
hassl-800	125	4	table	table	NOUN
hassl-800	125	5	above	above	ADV
hassl-800	125	6	provides	provide	VERB
hassl-800	125	7	information	information	NOUN
hassl-800	125	8	about	about	ADP
hassl-800	125	9	the	the	DET
hassl-800	125	10	sample	sample	NOUN
hassl-800	125	11	characteristics	characteristic	NOUN
hassl-800	125	12	.	.	PUNCT
hassl-800	126	1	aq	aq	PROPN
hassl-800	126	2	showed	show	VERB
hassl-800	126	3	a	a	DET
hassl-800	126	4	mean	mean	ADJ
hassl-800	126	5	value	value	NOUN
hassl-800	126	6	of	of	ADP
hassl-800	126	7	0.597	0.597	NUM
hassl-800	126	8	with	with	ADP
hassl-800	126	9	a	a	PRON
hassl-800	126	10	with	with	ADP
hassl-800	126	11	a	a	DET
hassl-800	126	12	minimum	minimum	NOUN
hassl-800	126	13	and	and	CCONJ
hassl-800	126	14	maximum	maximum	NOUN
hassl-800	126	15	of	of	ADP
hassl-800	126	16	0	0	NUM
hassl-800	126	17	and	and	CCONJ
hassl-800	126	18	1	1	NUM
hassl-800	126	19	respectively	respectively	ADV
hassl-800	126	20	,	,	PUNCT
hassl-800	126	21	implying	imply	VERB
hassl-800	126	22	that	that	SCONJ
hassl-800	126	23	over	over	ADP
hassl-800	126	24	half	half	NOUN
hassl-800	126	25	of	of	ADP
hassl-800	126	26	the	the	DET
hassl-800	126	27	sampled	sample	VERB
hassl-800	126	28	companies	company	NOUN
hassl-800	126	29	are	be	AUX
hassl-800	126	30	audited	audit	VERB
hassl-800	126	31	by	by	ADP
hassl-800	126	32	the	the	DET
hassl-800	126	33	big4	big4	NOUN
hassl-800	126	34	audit	audit	NOUN
hassl-800	126	35	firms	firm	NOUN
hassl-800	126	36	.	.	PUNCT
hassl-800	127	1	also	also	ADV
hassl-800	127	2	from	from	ADP
hassl-800	127	3	the	the	DET
hassl-800	127	4	result	result	NOUN
hassl-800	127	5	,	,	PUNCT
hassl-800	127	6	the	the	DET
hassl-800	127	7	average	average	ADJ
hassl-800	127	8	audit	audit	NOUN
hassl-800	127	9	fee	fee	NOUN
hassl-800	127	10	cumulatively	cumulatively	ADV
hassl-800	127	11	paid	pay	VERB
hassl-800	127	12	by	by	ADP
hassl-800	127	13	the	the	DET
hassl-800	127	14	sampled	sample	VERB
hassl-800	127	15	firms	firm	NOUN
hassl-800	127	16	during	during	ADP
hassl-800	127	17	the	the	DET
hassl-800	127	18	period	period	NOUN
hassl-800	127	19	studies	study	NOUN
hassl-800	127	20	was	be	AUX
hassl-800	127	21	n3,299,033	n3,299,033	VERB
hassl-800	127	22	(	(	PUNCT
hassl-800	127	23	in	in	ADP
hassl-800	127	24	millions	million	NOUN
hassl-800	127	25	)	)	PUNCT
hassl-800	127	26	.	.	PUNCT
hassl-800	128	1	the	the	DET
hassl-800	128	2	lowest	low	ADJ
hassl-800	128	3	audit	audit	NOUN
hassl-800	128	4	fee	fee	NOUN
hassl-800	128	5	paid	pay	VERB
hassl-800	128	6	during	during	ADP
hassl-800	128	7	the	the	DET
hassl-800	128	8	period	period	NOUN
hassl-800	128	9	was	be	AUX
hassl-800	128	10	n5500	n5500	NOUN
hassl-800	128	11	(	(	PUNCT
hassl-800	128	12	in	in	ADP
hassl-800	128	13	millions	million	NOUN
hassl-800	128	14	)	)	PUNCT
hassl-800	128	15	while	while	SCONJ
hassl-800	128	16	the	the	DET
hassl-800	128	17	highest	high	ADJ
hassl-800	128	18	was	be	AUX
hassl-800	128	19	n29,977,000	n29,977,000	NUM
hassl-800	128	20	.	.	PUNCT
hassl-800	129	1	more	more	ADV
hassl-800	129	2	so	so	ADV
hassl-800	129	3	,	,	PUNCT
hassl-800	129	4	leverage	leverage	NOUN
hassl-800	129	5	(	(	PUNCT
hassl-800	129	6	lev	lev	NOUN
hassl-800	129	7	)	)	PUNCT
hassl-800	129	8	has	have	VERB
hassl-800	129	9	a	a	DET
hassl-800	129	10	mean	mean	ADJ
hassl-800	129	11	value	value	NOUN
hassl-800	129	12	of	of	ADP
hassl-800	129	13	0.743	0.743	NUM
hassl-800	129	14	implying	imply	VERB
hassl-800	129	15	that	that	SCONJ
hassl-800	129	16	majority	majority	NOUN
hassl-800	129	17	of	of	ADP
hassl-800	129	18	the	the	DET
hassl-800	129	19	sampled	sample	VERB
hassl-800	129	20	companies	company	NOUN
hassl-800	129	21	depend	depend	VERB
hassl-800	129	22	on	on	ADP
hassl-800	129	23	external	external	ADJ
hassl-800	129	24	financing	financing	NOUN
hassl-800	129	25	in	in	ADP
hassl-800	129	26	financing	finance	VERB
hassl-800	129	27	their	their	PRON
hassl-800	129	28	assets	asset	NOUN
hassl-800	129	29	.	.	PUNCT
hassl-800	130	1	the	the	DET
hassl-800	130	2	average	average	ADJ
hassl-800	130	3	age	age	NOUN
hassl-800	130	4	of	of	ADP
hassl-800	130	5	the	the	DET
hassl-800	130	6	sample	sample	NOUN
hassl-800	130	7	companies	company	NOUN
hassl-800	130	8	is	be	AUX
hassl-800	130	9	24	24	NUM
hassl-800	130	10	years	year	NOUN
hassl-800	130	11	.	.	PUNCT
hassl-800	131	1	it	it	PRON
hassl-800	131	2	was	be	AUX
hassl-800	131	3	also	also	ADV
hassl-800	131	4	noted	note	VERB
hassl-800	131	5	that	that	SCONJ
hassl-800	131	6	the	the	DET
hassl-800	131	7	probability	probability	NOUN
hassl-800	131	8	values	value	NOUN
hassl-800	131	9	of	of	ADP
hassl-800	131	10	the	the	DET
hassl-800	131	11	jarque	jarque	NOUN
hassl-800	131	12	-	-	PUNCT
hassl-800	131	13	bera	bera	NOUN
hassl-800	131	14	statistics	statistic	NOUN
hassl-800	131	15	are	be	AUX
hassl-800	131	16	low	low	ADJ
hassl-800	131	17	for	for	ADP
hassl-800	131	18	all	all	DET
hassl-800	131	19	the	the	DET
hassl-800	131	20	series	series	NOUN
hassl-800	131	21	,	,	PUNCT
hassl-800	131	22	signifying	signify	VERB
hassl-800	131	23	an	an	DET
hassl-800	131	24	evenly	evenly	ADV
hassl-800	131	25	distributed	distribute	VERB
hassl-800	131	26	data	datum	NOUN
hassl-800	131	27	set	set	VERB
hassl-800	131	28	.	.	PUNCT
hassl-800	132	1	humanities	humanity	NOUN
hassl-800	132	2	and	and	CCONJ
hassl-800	132	3	social	social	ADJ
hassl-800	132	4	sciences	science	NOUN
hassl-800	132	5	letters	letter	NOUN
hassl-800	132	6	,	,	PUNCT
hassl-800	132	7	2018	2018	NUM
hassl-800	132	8	,	,	PUNCT
hassl-800	132	9	6(2	6(2	NUM
hassl-800	132	10	):	):	PUNCT
hassl-800	132	11	59	59	NUM
hassl-800	132	12	-	-	SYM
hassl-800	132	13	73	73	NUM
hassl-800	132	14	64	64	NUM
hassl-800	132	15	©	©	PROPN
hassl-800	132	16	2018	2018	NUM
hassl-800	132	17	conscientia	conscientia	PROPN
hassl-800	132	18	beam	beam	PROPN
hassl-800	132	19	.	.	PUNCT
hassl-800	133	1	all	all	DET
hassl-800	133	2	rights	right	NOUN
hassl-800	133	3	reserved	reserve	VERB
hassl-800	133	4	.	.	PUNCT
hassl-800	134	1	4	4	X
hassl-800	134	2	.	.	X
hassl-800	134	3	data	datum	NOUN
hassl-800	134	4	analyses	analysis	NOUN
hassl-800	134	5	and	and	CCONJ
hassl-800	134	6	interpretation	interpretation	NOUN
hassl-800	134	7	table-4.1	table-4.1	ADP
hassl-800	134	8	.	.	PUNCT
hassl-800	135	1	descriptive	descriptive	ADJ
hassl-800	135	2	statistics	statistic	NOUN
hassl-800	135	3	aq	aq	VERB
hassl-800	135	4	audfee	audfee	PROPN
hassl-800	135	5	lev	lev	PROPN
hassl-800	135	6	age	age	NOUN
hassl-800	135	7	mean	mean	VERB
hassl-800	135	8	0.597222	0.597222	NUM
hassl-800	135	9	3299033	3299033	NUM
hassl-800	135	10	.	.	PUNCT
hassl-800	136	1	0.743446	0.743446	NUM
hassl-800	136	2	23.83333	23.83333	NUM
hassl-800	136	3	median	median	NOUN
hassl-800	136	4	1.000000	1.000000	NUM
hassl-800	136	5	34782.00	34782.00	NUM
hassl-800	136	6	0.816845	0.816845	NUM
hassl-800	136	7	22.00000	22.00000	NUM
hassl-800	136	8	maximum	maximum	NOUN
hassl-800	136	9	1.000000	1.000000	NUM
hassl-800	136	10	29977000	29977000	NUM
hassl-800	136	11	4.338958	4.338958	NUM
hassl-800	136	12	58.00000	58.00000	NUM
hassl-800	136	13	minimum	minimum	NOUN
hassl-800	136	14	0.000000	0.000000	NUM
hassl-800	136	15	5500.000	5500.000	NUM
hassl-800	136	16	-4.32867	-4.32867	NOUN
hassl-800	136	17	2.000000	2.000000	NUM
hassl-800	136	18	std	std	NOUN
hassl-800	136	19	.	.	PUNCT
hassl-800	136	20	dev	dev	PROPN
hassl-800	136	21	.	.	PUNCT
hassl-800	137	1	0.493899	0.493899	NUM
hassl-800	137	2	6919491	6919491	NUM
hassl-800	137	3	.	.	PUNCT
hassl-800	138	1	1.245341	1.245341	NUM
hassl-800	138	2	13.62578	13.62578	NUM
hassl-800	138	3	skewness	skewness	NOUN
hassl-800	138	4	-0.39646	-0.39646	NOUN
hassl-800	138	5	2.429015	2.429015	NUM
hassl-800	138	6	-0.5064	-0.5064	NOUN
hassl-800	138	7	0.877564	0.877564	NUM
hassl-800	138	8	kurtosis	kurtosis	VERB
hassl-800	138	9	1.157177	1.157177	NUM
hassl-800	138	10	7.833991	7.833991	NUM
hassl-800	138	11	8.661229	8.661229	NUM
hassl-800	138	12	3.733639	3.733639	NUM
hassl-800	138	13	jarque	jarque	NOUN
hassl-800	138	14	-	-	PUNCT
hassl-800	138	15	bera	bera	NOUN
hassl-800	138	16	12.07411	12.07411	NUM
hassl-800	138	17	140.9037	140.9037	NUM
hassl-800	138	18	99.22583	99.22583	NUM
hassl-800	138	19	10.85611	10.85611	NUM
hassl-800	138	20	probability	probability	NOUN
hassl-800	138	21	0.002389	0.002389	NUM
hassl-800	138	22	0.000000	0.000000	NUM
hassl-800	138	23	0.000000	0.000000	NUM
hassl-800	138	24	0.004392	0.004392	NUM
hassl-800	138	25	sum	sum	NOUN
hassl-800	138	26	43.00000	43.00000	NUM
hassl-800	138	27	2.38e+08	2.38e+08	NUM
hassl-800	138	28	53.52814	53.52814	NUM
hassl-800	138	29	1716.000	1716.000	NUM
hassl-800	138	30	sum	sum	PROPN
hassl-800	138	31	sq	sq	PROPN
hassl-800	138	32	.	.	PROPN
hassl-800	138	33	dev	dev	PROPN
hassl-800	138	34	.	.	PUNCT
hassl-800	138	35	17.31944	17.31944	NUM
hassl-800	139	1	3.40e+15	3.40e+15	NUM
hassl-800	139	2	110.1121	110.1121	NUM
hassl-800	139	3	13182.00	13182.00	NUM
hassl-800	139	4	observations	observation	NOUN
hassl-800	139	5	72	72	NUM
hassl-800	139	6	72	72	NUM
hassl-800	139	7	72	72	NUM
hassl-800	139	8	72	72	NUM
hassl-800	139	9	source	source	NOUN
hassl-800	139	10	:	:	PUNCT
hassl-800	139	11	researchers	researcher	NOUN
hassl-800	139	12	computation	computation	VERB
hassl-800	139	13	(	(	PUNCT
hassl-800	139	14	2016	2016	NUM
hassl-800	139	15	)	)	PUNCT
hassl-800	139	16	table-4.2	table-4.2	NOUN
hassl-800	139	17	.	.	PUNCT
hassl-800	140	1	correlations	correlation	NOUN
hassl-800	140	2	matrix	matrix	NOUN
hassl-800	140	3	covariance	covariance	NOUN
hassl-800	140	4	analysis	analysis	NOUN
hassl-800	140	5	:	:	PUNCT
hassl-800	140	6	ordinary	ordinary	ADJ
hassl-800	140	7	probability	probability	NOUN
hassl-800	140	8	aq	aq	X
hassl-800	140	9	lnafee	lnafee	NOUN
hassl-800	140	10	lev	lev	NOUN
hassl-800	140	11	age	age	NOUN
hassl-800	140	12	aq	aq	VERB
hassl-800	140	13	1.000000	1.000000	NUM
hassl-800	140	14	----	----	PUNCT
hassl-800	140	15	----	----	PUNCT
hassl-800	141	1	lnafee	lnafee	PROPN
hassl-800	141	2	-0.219878	-0.219878	PROPN
hassl-800	142	1	1.000000	1.000000	NUM
hassl-800	142	2	-1.885785	-1.885785	X
hassl-800	142	3	----	----	PUNCT
hassl-800	143	1	0.064	0.064	NUM
hassl-800	143	2	*	*	X
hassl-800	143	3	----	----	PUNCT
hassl-800	143	4	lev	lev	PROPN
hassl-800	143	5	-0.121422	-0.121422	PROPN
hassl-800	143	6	-0.059825	-0.059825	PROPN
hassl-800	143	7	1.000000	1.000000	NUM
hassl-800	143	8	-1.023466	-1.023466	NOUN
hassl-800	143	9	-0.501434	-0.501434	NOUN
hassl-800	144	1	----	----	PUNCT
hassl-800	145	1	0.3096	0.3096	NUM
hassl-800	145	2	0.6176	0.6176	NUM
hassl-800	145	3	----	----	PUNCT
hassl-800	145	4	age	age	NOUN
hassl-800	145	5	0.337301	0.337301	NUM
hassl-800	145	6	0.494675	0.494675	NUM
hassl-800	145	7	-0.151473	-0.151473	NOUN
hassl-800	145	8	1.000000	1.000000	NUM
hassl-800	145	9	2.997739	2.997739	NUM
hassl-800	145	10	4.762233	4.762233	NUM
hassl-800	145	11	-1.282109	-1.282109	PUNCT
hassl-800	145	12	----	----	PUNCT
hassl-800	146	1	0.004	0.004	NUM
hassl-800	146	2	*	*	PUNCT
hassl-800	146	3	*	*	PUNCT
hassl-800	146	4	0.000	0.000	NUM
hassl-800	146	5	*	*	PUNCT
hassl-800	146	6	*	*	PUNCT
hassl-800	146	7	0.2040	0.2040	NUM
hassl-800	146	8	----	----	PUNCT
hassl-800	146	9	source	source	NOUN
hassl-800	146	10	:	:	PUNCT
hassl-800	146	11	eviews	eviews	PROPN
hassl-800	146	12	8.0	8.0	NUM
hassl-800	146	13	(	(	PUNCT
hassl-800	146	14	2016	2016	NUM
hassl-800	146	15	)	)	PUNCT
hassl-800	147	1	*	*	PUNCT
hassl-800	147	2	*	*	X
hassl-800	147	3	.	.	PUNCT
hassl-800	148	1	correlation	correlation	NOUN
hassl-800	148	2	is	be	AUX
hassl-800	148	3	significant	significant	ADJ
hassl-800	148	4	at	at	ADP
hassl-800	148	5	the	the	DET
hassl-800	148	6	0.01	0.01	NUM
hassl-800	148	7	level	level	NOUN
hassl-800	148	8	*	*	NOUN
hassl-800	148	9	.	.	PUNCT
hassl-800	149	1	correlation	correlation	NOUN
hassl-800	149	2	is	be	AUX
hassl-800	149	3	significant	significant	ADJ
hassl-800	149	4	at	at	ADP
hassl-800	149	5	the	the	DET
hassl-800	149	6	0.10	0.10	NUM
hassl-800	149	7	level	level	NOUN
hassl-800	149	8	the	the	DET
hassl-800	149	9	correlation	correlation	NOUN
hassl-800	149	10	matrix	matrix	NOUN
hassl-800	149	11	in	in	ADP
hassl-800	149	12	table	table	NOUN
hassl-800	149	13	4.2	4.2	NUM
hassl-800	149	14	portrays	portray	VERB
hassl-800	149	15	how	how	SCONJ
hassl-800	149	16	the	the	DET
hassl-800	149	17	variables	variable	NOUN
hassl-800	149	18	are	be	AUX
hassl-800	149	19	associated	associate	VERB
hassl-800	149	20	with	with	ADP
hassl-800	149	21	each	each	DET
hassl-800	149	22	other	other	ADJ
hassl-800	149	23	.	.	PUNCT
hassl-800	150	1	as	as	SCONJ
hassl-800	150	2	portrayed	portray	VERB
hassl-800	150	3	,	,	PUNCT
hassl-800	150	4	a	a	DET
hassl-800	150	5	negative	negative	ADJ
hassl-800	150	6	correlation	correlation	NOUN
hassl-800	150	7	exists	exist	VERB
hassl-800	150	8	between	between	ADP
hassl-800	150	9	lnafee	lnafee	NOUN
hassl-800	150	10	and	and	CCONJ
hassl-800	150	11	aq	aq	INTJ
hassl-800	150	12	(	(	PUNCT
hassl-800	150	13	r	r	NOUN
hassl-800	150	14	=	=	SYM
hassl-800	150	15	-0.22	-0.22	NUM
hassl-800	150	16	)	)	PUNCT
hassl-800	150	17	;	;	PUNCT
hassl-800	150	18	and	and	CCONJ
hassl-800	150	19	also	also	ADV
hassl-800	150	20	between	between	ADP
hassl-800	150	21	aq	aq	NOUN
hassl-800	150	22	and	and	CCONJ
hassl-800	150	23	lev	lev	NOUN
hassl-800	150	24	(	(	PUNCT
hassl-800	150	25	r	r	NOUN
hassl-800	150	26	=	=	SYM
hassl-800	150	27	-0.12	-0.12	NUM
hassl-800	150	28	)	)	PUNCT
hassl-800	150	29	.	.	PUNCT
hassl-800	151	1	this	this	PRON
hassl-800	151	2	suggests	suggest	VERB
hassl-800	151	3	that	that	SCONJ
hassl-800	151	4	audit	audit	NOUN
hassl-800	151	5	fees	fee	NOUN
hassl-800	151	6	and	and	CCONJ
hassl-800	151	7	audit	audit	NOUN
hassl-800	151	8	quality	quality	NOUN
hassl-800	151	9	moves	move	NOUN
hassl-800	151	10	in	in	ADP
hassl-800	151	11	opposite	opposite	ADJ
hassl-800	151	12	direction	direction	NOUN
hassl-800	151	13	,	,	PUNCT
hassl-800	151	14	just	just	ADV
hassl-800	151	15	as	as	ADP
hassl-800	151	16	leverage	leverage	NOUN
hassl-800	151	17	and	and	CCONJ
hassl-800	151	18	audit	audit	NOUN
hassl-800	151	19	quality	quality	NOUN
hassl-800	151	20	.	.	PUNCT
hassl-800	152	1	thus	thus	ADV
hassl-800	152	2	,	,	PUNCT
hassl-800	152	3	an	an	DET
hassl-800	152	4	increase	increase	NOUN
hassl-800	152	5	in	in	ADP
hassl-800	152	6	one	one	NUM
hassl-800	152	7	will	will	AUX
hassl-800	152	8	ultimately	ultimately	ADV
hassl-800	152	9	lead	lead	VERB
hassl-800	152	10	to	to	ADP
hassl-800	152	11	a	a	DET
hassl-800	152	12	decrease	decrease	NOUN
hassl-800	152	13	in	in	ADP
hassl-800	152	14	the	the	DET
hassl-800	152	15	other	other	ADJ
hassl-800	152	16	.	.	PUNCT
hassl-800	153	1	however	however	ADV
hassl-800	153	2	,	,	PUNCT
hassl-800	153	3	while	while	SCONJ
hassl-800	153	4	the	the	DET
hassl-800	153	5	association	association	NOUN
hassl-800	153	6	between	between	ADP
hassl-800	153	7	audit	audit	NOUN
hassl-800	153	8	fee	fee	NOUN
hassl-800	153	9	and	and	CCONJ
hassl-800	153	10	aq	aq	NOUN
hassl-800	153	11	is	be	AUX
hassl-800	153	12	fairly	fairly	ADV
hassl-800	153	13	-	-	PUNCT
hassl-800	153	14	strong	strong	ADJ
hassl-800	153	15	at	at	ADP
hassl-800	153	16	10	10	NUM
hassl-800	153	17	%	%	NOUN
hassl-800	153	18	,	,	PUNCT
hassl-800	153	19	that	that	PRON
hassl-800	153	20	of	of	ADP
hassl-800	153	21	lev	lev	NOUN
hassl-800	153	22	and	and	CCONJ
hassl-800	153	23	aq	aq	NOUN
hassl-800	153	24	is	be	AUX
hassl-800	153	25	not	not	PART
hassl-800	153	26	significant	significant	ADJ
hassl-800	153	27	at	at	ADP
hassl-800	153	28	any	any	DET
hassl-800	153	29	level	level	NOUN
hassl-800	153	30	.	.	PUNCT
hassl-800	154	1	also	also	ADV
hassl-800	154	2	,	,	PUNCT
hassl-800	154	3	age	age	NOUN
hassl-800	154	4	appeared	appear	VERB
hassl-800	154	5	to	to	PART
hassl-800	154	6	correlate	correlate	VERB
hassl-800	154	7	positively	positively	ADV
hassl-800	154	8	with	with	ADP
hassl-800	154	9	aq	aq	NOUN
hassl-800	154	10	and	and	CCONJ
hassl-800	154	11	audit	audit	NOUN
hassl-800	154	12	fees	fee	NOUN
hassl-800	154	13	with	with	ADP
hassl-800	154	14	r=0.34	r=0.34	NOUN
hassl-800	154	15	and	and	CCONJ
hassl-800	154	16	r	r	NOUN
hassl-800	154	17	=	=	NOUN
hassl-800	154	18	0.49	0.49	NUM
hassl-800	154	19	respectively	respectively	ADV
hassl-800	154	20	.	.	PUNCT
hassl-800	155	1	both	both	DET
hassl-800	155	2	associations	association	NOUN
hassl-800	155	3	was	be	AUX
hassl-800	155	4	equally	equally	ADV
hassl-800	155	5	statistically	statistically	ADV
hassl-800	155	6	strong	strong	ADJ
hassl-800	155	7	at	at	ADP
hassl-800	155	8	1	1	NUM
hassl-800	155	9	%	%	NOUN
hassl-800	155	10	levels	level	NOUN
hassl-800	155	11	(	(	PUNCT
hassl-800	155	12	on	on	ADP
hassl-800	155	13	both	both	DET
hassl-800	155	14	ends	end	NOUN
hassl-800	155	15	)	)	PUNCT
hassl-800	155	16	suggesting	suggest	VERB
hassl-800	155	17	that	that	SCONJ
hassl-800	155	18	older	old	ADJ
hassl-800	155	19	firms	firm	NOUN
hassl-800	155	20	are	be	AUX
hassl-800	155	21	likely	likely	ADV
hassl-800	155	22	associated	associate	VERB
hassl-800	155	23	with	with	ADP
hassl-800	155	24	higher	high	ADJ
hassl-800	155	25	audit	audit	NOUN
hassl-800	155	26	fees	fee	NOUN
hassl-800	155	27	and	and	CCONJ
hassl-800	155	28	high	high	ADJ
hassl-800	155	29	audit	audit	NOUN
hassl-800	155	30	quality	quality	NOUN
hassl-800	155	31	.	.	PUNCT
hassl-800	156	1	it	it	PRON
hassl-800	156	2	was	be	AUX
hassl-800	156	3	also	also	ADV
hassl-800	156	4	observed	observe	VERB
hassl-800	156	5	that	that	SCONJ
hassl-800	156	6	there	there	PRON
hassl-800	156	7	was	be	VERB
hassl-800	156	8	no	no	DET
hassl-800	156	9	issue	issue	NOUN
hassl-800	156	10	of	of	ADP
hassl-800	156	11	high	high	ADJ
hassl-800	156	12	-	-	PUNCT
hassl-800	156	13	correlation	correlation	NOUN
hassl-800	156	14	;	;	PUNCT
hassl-800	156	15	the	the	DET
hassl-800	156	16	highest	high	ADJ
hassl-800	156	17	correlation	correlation	NOUN
hassl-800	156	18	was	be	AUX
hassl-800	156	19	between	between	ADP
hassl-800	156	20	age	age	NOUN
hassl-800	156	21	and	and	CCONJ
hassl-800	156	22	lnafee	lnafee	NOUN
hassl-800	156	23	(	(	PUNCT
hassl-800	156	24	0.495	0.495	NUM
hassl-800	156	25	)	)	PUNCT
hassl-800	156	26	.	.	PUNCT
hassl-800	157	1	this	this	PRON
hassl-800	157	2	suggests	suggest	VERB
hassl-800	157	3	that	that	SCONJ
hassl-800	157	4	multicollinearity	multicollinearity	NOUN
hassl-800	157	5	problem	problem	NOUN
hassl-800	157	6	would	would	AUX
hassl-800	157	7	not	not	PART
hassl-800	157	8	occur	occur	VERB
hassl-800	157	9	in	in	ADP
hassl-800	157	10	the	the	DET
hassl-800	157	11	series	series	NOUN
hassl-800	157	12	.	.	PUNCT
hassl-800	158	1	the	the	DET
hassl-800	158	2	vif	vif	PROPN
hassl-800	158	3	test	test	NOUN
hassl-800	158	4	below	below	ADP
hassl-800	158	5	further	far	ADV
hassl-800	158	6	re	re	VERB
hassl-800	158	7	-	-	NOUN
hassl-800	158	8	affirms	affirm	VERB
hassl-800	158	9	that	that	PRON
hassl-800	158	10	.	.	PUNCT
hassl-800	159	1	table-4.3	table-4.3	VERB
hassl-800	159	2	.	.	PUNCT
hassl-800	160	1	the	the	DET
hassl-800	160	2	variance	variance	NOUN
hassl-800	160	3	inflation	inflation	NOUN
hassl-800	160	4	factors	factor	NOUN
hassl-800	160	5	(	(	PUNCT
hassl-800	160	6	vif	vif	NOUN
hassl-800	160	7	)	)	PUNCT
hassl-800	160	8	test	test	NOUN
hassl-800	160	9	for	for	ADP
hassl-800	160	10	multicollinearity	multicollinearity	NOUN
hassl-800	160	11	coefficient	coefficient	NOUN
hassl-800	160	12	uncentered	uncentere	VERB
hassl-800	160	13	centered	center	VERB
hassl-800	160	14	variable	variable	ADJ
hassl-800	160	15	variance	variance	NOUN
hassl-800	160	16	vif	vif	PROPN
hassl-800	160	17	vif	vif	PROPN
hassl-800	160	18	c	c	PROPN
hassl-800	160	19	0.047165	0.047165	NUM
hassl-800	160	20	19.48683	19.48683	NUM
hassl-800	160	21	na	na	PART
hassl-800	160	22	lnafee	lnafee	VERB
hassl-800	160	23	0.000401	0.000401	NUM
hassl-800	160	24	24.75875	24.75875	NUM
hassl-800	160	25	1.324393	1.324393	NUM
hassl-800	160	26	lev	lev	NOUN
hassl-800	160	27	0.001620	0.001620	NUM
hassl-800	160	28	1.393808	1.393808	NUM
hassl-800	160	29	1.023799	1.023799	NUM
hassl-800	160	30	age	age	NOUN
hassl-800	160	31	1.79e-05	1.79e-05	NUM
hassl-800	160	32	5.541097	5.541097	NUM
hassl-800	160	33	1.350642	1.350642	NUM
hassl-800	160	34	source	source	NOUN
hassl-800	160	35	:	:	PUNCT
hassl-800	160	36	eviews	eviews	PROPN
hassl-800	160	37	8	8	NUM
hassl-800	160	38	(	(	PUNCT
hassl-800	160	39	2016	2016	NUM
hassl-800	160	40	)	)	PUNCT
hassl-800	160	41	humanities	humanity	NOUN
hassl-800	160	42	and	and	CCONJ
hassl-800	160	43	social	social	ADJ
hassl-800	160	44	sciences	science	NOUN
hassl-800	160	45	letters	letter	NOUN
hassl-800	160	46	,	,	PUNCT
hassl-800	160	47	2018	2018	NUM
hassl-800	160	48	,	,	PUNCT
hassl-800	160	49	6(2	6(2	NUM
hassl-800	160	50	):	):	PUNCT
hassl-800	160	51	59	59	NUM
hassl-800	160	52	-	-	SYM
hassl-800	160	53	73	73	NUM
hassl-800	160	54	65	65	NUM
hassl-800	160	55	©	©	PROPN
hassl-800	160	56	2018	2018	NUM
hassl-800	160	57	conscientia	conscientia	PROPN
hassl-800	160	58	beam	beam	PROPN
hassl-800	160	59	.	.	PUNCT
hassl-800	161	1	all	all	DET
hassl-800	161	2	rights	right	NOUN
hassl-800	161	3	reserved	reserve	VERB
hassl-800	161	4	.	.	PUNCT
hassl-800	162	1	the	the	DET
hassl-800	162	2	test	test	NOUN
hassl-800	162	3	for	for	ADP
hassl-800	162	4	multicollinearity	multicollinearity	NOUN
hassl-800	162	5	was	be	AUX
hassl-800	162	6	performed	perform	VERB
hassl-800	162	7	using	use	VERB
hassl-800	162	8	the	the	DET
hassl-800	162	9	variance	variance	NOUN
hassl-800	162	10	inflation	inflation	NOUN
hassl-800	162	11	factors	factor	NOUN
hassl-800	162	12	(	(	PUNCT
hassl-800	162	13	vif	vif	NOUN
hassl-800	162	14	)	)	PUNCT
hassl-800	162	15	.	.	PUNCT
hassl-800	163	1	from	from	ADP
hassl-800	163	2	the	the	DET
hassl-800	163	3	result	result	NOUN
hassl-800	163	4	,	,	PUNCT
hassl-800	163	5	all	all	DET
hassl-800	163	6	the	the	DET
hassl-800	163	7	vif	vif	NOUN
hassl-800	163	8	values	value	NOUN
hassl-800	163	9	are	be	AUX
hassl-800	163	10	very	very	ADV
hassl-800	163	11	close	close	ADJ
hassl-800	163	12	to	to	ADP
hassl-800	163	13	the	the	DET
hassl-800	163	14	value	value	NOUN
hassl-800	163	15	of	of	ADP
hassl-800	163	16	1	1	NUM
hassl-800	163	17	which	which	PRON
hassl-800	163	18	suggests	suggest	VERB
hassl-800	163	19	that	that	SCONJ
hassl-800	163	20	there	there	PRON
hassl-800	163	21	is	be	VERB
hassl-800	163	22	no	no	DET
hassl-800	163	23	multi	multi	ADJ
hassl-800	163	24	-	-	ADJ
hassl-800	163	25	collinearity	collinearity	ADJ
hassl-800	163	26	problem	problem	NOUN
hassl-800	163	27	between	between	ADP
hassl-800	163	28	the	the	DET
hassl-800	163	29	variables	variable	NOUN
hassl-800	163	30	.	.	PUNCT
hassl-800	164	1	the	the	DET
hassl-800	164	2	highest	high	ADJ
hassl-800	164	3	centered	center	VERB
hassl-800	164	4	vif	vif	NOUN
hassl-800	164	5	as	as	SCONJ
hassl-800	164	6	seen	see	VERB
hassl-800	164	7	above	above	ADV
hassl-800	164	8	is	be	AUX
hassl-800	164	9	1.350642	1.350642	NUM
hassl-800	164	10	,	,	PUNCT
hassl-800	164	11	this	this	PRON
hassl-800	164	12	shows	show	VERB
hassl-800	164	13	the	the	DET
hassl-800	164	14	fitting	fitting	ADJ
hassl-800	164	15	appropriateness	appropriateness	NOUN
hassl-800	164	16	of	of	ADP
hassl-800	164	17	the	the	DET
hassl-800	164	18	model	model	NOUN
hassl-800	164	19	of	of	ADP
hassl-800	164	20	the	the	DET
hassl-800	164	21	study	study	NOUN
hassl-800	164	22	.	.	PUNCT
hassl-800	165	1	figure-4.1	figure-4.1	NOUN
hassl-800	165	2	.	.	PUNCT
hassl-800	165	3	normality	normality	NOUN
hassl-800	165	4	test	test	NOUN
hassl-800	165	5	source	source	NOUN
hassl-800	165	6	:	:	PUNCT
hassl-800	165	7	eviews	eviews	PROPN
hassl-800	165	8	8.0	8.0	NUM
hassl-800	165	9	(	(	PUNCT
hassl-800	165	10	2016	2016	NUM
hassl-800	165	11	)	)	PUNCT
hassl-800	165	12	the	the	DET
hassl-800	165	13	output	output	NOUN
hassl-800	165	14	in	in	ADP
hassl-800	165	15	figure	figure	NOUN
hassl-800	165	16	4.1	4.1	NUM
hassl-800	165	17	checks	check	NOUN
hassl-800	165	18	for	for	ADP
hassl-800	165	19	the	the	DET
hassl-800	165	20	normality	normality	NOUN
hassl-800	165	21	of	of	ADP
hassl-800	165	22	the	the	DET
hassl-800	165	23	residuals	residual	NOUN
hassl-800	165	24	of	of	ADP
hassl-800	165	25	a	a	DET
hassl-800	165	26	regression	regression	NOUN
hassl-800	165	27	line	line	NOUN
hassl-800	165	28	.	.	PUNCT
hassl-800	166	1	as	as	SCONJ
hassl-800	166	2	shown	show	VERB
hassl-800	166	3	in	in	ADP
hassl-800	166	4	the	the	DET
hassl-800	166	5	result	result	NOUN
hassl-800	166	6	,	,	PUNCT
hassl-800	166	7	which	which	PRON
hassl-800	166	8	a	a	DET
hassl-800	166	9	combination	combination	NOUN
hassl-800	166	10	of	of	ADP
hassl-800	166	11	the	the	DET
hassl-800	166	12	entire	entire	ADJ
hassl-800	166	13	72	72	NUM
hassl-800	166	14	observations	observation	NOUN
hassl-800	166	15	of	of	ADP
hassl-800	166	16	the	the	DET
hassl-800	166	17	study	study	NOUN
hassl-800	166	18	,	,	PUNCT
hassl-800	166	19	the	the	DET
hassl-800	166	20	jargue	jargue	PROPN
hassl-800	166	21	bera	bera	NOUN
hassl-800	166	22	statistic	statistic	NOUN
hassl-800	166	23	stood	stand	VERB
hassl-800	166	24	at	at	ADP
hassl-800	166	25	1.82	1.82	NUM
hassl-800	166	26	with	with	ADP
hassl-800	166	27	a	a	DET
hassl-800	166	28	corresponding	corresponding	ADJ
hassl-800	166	29	probability	probability	NOUN
hassl-800	166	30	value	value	NOUN
hassl-800	166	31	of	of	ADP
hassl-800	166	32	0.4017	0.4017	NUM
hassl-800	166	33	(	(	PUNCT
hassl-800	166	34	40.2	40.2	NUM
hassl-800	166	35	%	%	NOUN
hassl-800	166	36	)	)	PUNCT
hassl-800	166	37	.	.	PUNCT
hassl-800	167	1	since	since	SCONJ
hassl-800	167	2	the	the	DET
hassl-800	167	3	p	p	NOUN
hassl-800	167	4	-	-	PUNCT
hassl-800	167	5	value	value	NOUN
hassl-800	167	6	is	be	AUX
hassl-800	167	7	far	far	ADV
hassl-800	167	8	beyond	beyond	ADP
hassl-800	167	9	the	the	DET
hassl-800	167	10	benchmark	benchmark	NOUN
hassl-800	167	11	of	of	ADP
hassl-800	167	12	5	5	NUM
hassl-800	167	13	%	%	NOUN
hassl-800	167	14	,	,	PUNCT
hassl-800	167	15	we	we	PRON
hassl-800	167	16	can	can	AUX
hassl-800	167	17	not	not	PART
hassl-800	167	18	reject	reject	VERB
hassl-800	167	19	the	the	DET
hassl-800	167	20	null	null	ADJ
hassl-800	167	21	hypothesis	hypothesis	NOUN
hassl-800	167	22	.	.	PUNCT
hassl-800	168	1	this	this	PRON
hassl-800	168	2	implies	imply	VERB
hassl-800	168	3	that	that	SCONJ
hassl-800	168	4	the	the	DET
hassl-800	168	5	population	population	NOUN
hassl-800	168	6	residual	residual	ADJ
hassl-800	168	7	(	(	PUNCT
hassl-800	168	8	u	u	NOUN
hassl-800	168	9	)	)	PUNCT
hassl-800	168	10	is	be	AUX
hassl-800	168	11	normally	normally	ADV
hassl-800	168	12	distributed	distribute	VERB
hassl-800	168	13	and	and	CCONJ
hassl-800	168	14	fulfills	fulfill	VERB
hassl-800	168	15	the	the	DET
hassl-800	168	16	assumption	assumption	NOUN
hassl-800	168	17	of	of	ADP
hassl-800	168	18	a	a	DET
hassl-800	168	19	good	good	ADJ
hassl-800	168	20	regression	regression	NOUN
hassl-800	168	21	line	line	NOUN
hassl-800	168	22	.	.	PUNCT
hassl-800	169	1	table-4.4	table-4.4	NUM
hassl-800	169	2	.	.	PUNCT
hassl-800	170	1	result	result	NOUN
hassl-800	170	2	of	of	ADP
hassl-800	170	3	the	the	DET
hassl-800	170	4	heteroskedasticity	heteroskedasticity	NOUN
hassl-800	170	5	test	test	NOUN
hassl-800	170	6	heteroskedasticity	heteroskedasticity	NOUN
hassl-800	170	7	test	test	NOUN
hassl-800	170	8	:	:	PUNCT
hassl-800	170	9	breusch	breusch	ADJ
hassl-800	170	10	-	-	PUNCT
hassl-800	170	11	pagan	pagan	ADJ
hassl-800	170	12	-	-	PUNCT
hassl-800	170	13	godfrey	godfrey	NOUN
hassl-800	170	14	f	f	PROPN
hassl-800	170	15	-	-	PUNCT
hassl-800	170	16	statistic	statistic	VERB
hassl-800	170	17	0.295221	0.295221	NUM
hassl-800	170	18	prob	prob	NOUN
hassl-800	170	19	.	.	PUNCT
hassl-800	171	1	f(3,68	f(3,68	PROPN
hassl-800	171	2	)	)	PUNCT
hassl-800	171	3	0.8287	0.8287	NUM
hassl-800	171	4	obs*r	obs*r	ADV
hassl-800	171	5	-	-	PUNCT
hassl-800	171	6	squared	square	VERB
hassl-800	171	7	0.925704	0.925704	NUM
hassl-800	171	8	prob	prob	NOUN
hassl-800	171	9	.	.	PUNCT
hassl-800	172	1	chi	chi	PROPN
hassl-800	172	2	-	-	PUNCT
hassl-800	172	3	square(3	square(3	PROPN
hassl-800	172	4	)	)	PUNCT
hassl-800	172	5	0.8192	0.8192	NUM
hassl-800	172	6	scaled	scale	VERB
hassl-800	172	7	explained	explain	VERB
hassl-800	172	8	ss	ss	PROPN
hassl-800	172	9	0.629915	0.629915	NUM
hassl-800	172	10	prob	prob	NOUN
hassl-800	172	11	.	.	PUNCT
hassl-800	173	1	chi	chi	PROPN
hassl-800	173	2	-	-	PUNCT
hassl-800	173	3	square(3	square(3	PROPN
hassl-800	173	4	)	)	PUNCT
hassl-800	173	5	0.8896	0.8896	NUM
hassl-800	173	6	source	source	NOUN
hassl-800	173	7	:	:	PUNCT
hassl-800	173	8	eviews	eviews	PROPN
hassl-800	173	9	8.0	8.0	NUM
hassl-800	173	10	(	(	PUNCT
hassl-800	173	11	2016	2016	NUM
hassl-800	173	12	)	)	PUNCT
hassl-800	173	13	the	the	DET
hassl-800	173	14	result	result	NOUN
hassl-800	173	15	presented	present	VERB
hassl-800	173	16	in	in	ADP
hassl-800	173	17	table	table	NOUN
hassl-800	173	18	4.4	4.4	NUM
hassl-800	173	19	shows	show	VERB
hassl-800	173	20	that	that	SCONJ
hassl-800	173	21	the	the	DET
hassl-800	173	22	p	p	NOUN
hassl-800	173	23	-	-	PUNCT
hassl-800	173	24	value	value	NOUN
hassl-800	173	25	(	(	PUNCT
hassl-800	173	26	0.8192	0.8192	NUM
hassl-800	173	27	or	or	CCONJ
hassl-800	173	28	81.9	81.9	NUM
hassl-800	173	29	%	%	NOUN
hassl-800	173	30	)	)	PUNCT
hassl-800	173	31	of	of	ADP
hassl-800	173	32	the	the	DET
hassl-800	173	33	corresponding	corresponding	ADJ
hassl-800	173	34	observed	observe	VERB
hassl-800	173	35	chisquare	chisquare	NOUN
hassl-800	173	36	value	value	NOUN
hassl-800	173	37	is	be	AUX
hassl-800	173	38	greater	great	ADJ
hassl-800	173	39	than	than	ADP
hassl-800	173	40	5	5	NUM
hassl-800	173	41	%	%	NOUN
hassl-800	173	42	.	.	PUNCT
hassl-800	174	1	hence	hence	ADV
hassl-800	174	2	,	,	PUNCT
hassl-800	174	3	we	we	PRON
hassl-800	174	4	can	can	AUX
hassl-800	174	5	not	not	PART
hassl-800	174	6	reject	reject	VERB
hassl-800	174	7	the	the	DET
hassl-800	174	8	null	null	ADJ
hassl-800	174	9	hypothesis	hypothesis	NOUN
hassl-800	174	10	.	.	PUNCT
hassl-800	175	1	this	this	PRON
hassl-800	175	2	means	mean	VERB
hassl-800	175	3	that	that	SCONJ
hassl-800	175	4	the	the	DET
hassl-800	175	5	error	error	NOUN
hassl-800	175	6	variance	variance	NOUN
hassl-800	175	7	is	be	AUX
hassl-800	175	8	not	not	PART
hassl-800	175	9	serially	serially	ADV
hassl-800	175	10	correlated	correlate	VERB
hassl-800	175	11	.	.	PUNCT
hassl-800	176	1	hence	hence	ADV
hassl-800	176	2	,	,	PUNCT
hassl-800	176	3	the	the	DET
hassl-800	176	4	null	null	ADJ
hassl-800	176	5	hypothesis	hypothesis	NOUN
hassl-800	176	6	of	of	ADP
hassl-800	176	7	homoskedastic	homoskedastic	ADJ
hassl-800	176	8	error	error	NOUN
hassl-800	176	9	term	term	NOUN
hassl-800	176	10	(	(	PUNCT
hassl-800	176	11	which	which	PRON
hassl-800	176	12	is	be	AUX
hassl-800	176	13	desirable	desirable	ADJ
hassl-800	176	14	)	)	PUNCT
hassl-800	176	15	can	can	AUX
hassl-800	176	16	be	be	AUX
hassl-800	176	17	assumed	assume	VERB
hassl-800	176	18	.	.	PUNCT
hassl-800	177	1	table-4.5	table-4.5	VERB
hassl-800	177	2	.	.	PUNCT
hassl-800	178	1	result	result	NOUN
hassl-800	178	2	of	of	ADP
hassl-800	178	3	the	the	DET
hassl-800	178	4	breusch	breusch	NOUN
hassl-800	178	5	-	-	PUNCT
hassl-800	178	6	godfrey	godfrey	NOUN
hassl-800	178	7	serial	serial	ADJ
hassl-800	178	8	correlation	correlation	NOUN
hassl-800	178	9	lm	lm	INTJ
hassl-800	178	10	test	test	NOUN
hassl-800	178	11	breusch	breusch	NOUN
hassl-800	178	12	-	-	PUNCT
hassl-800	178	13	godfrey	godfrey	NOUN
hassl-800	178	14	serial	serial	ADJ
hassl-800	178	15	correlation	correlation	NOUN
hassl-800	178	16	lm	lm	INTJ
hassl-800	178	17	test	test	NOUN
hassl-800	178	18	:	:	PUNCT
hassl-800	179	1	f	f	X
hassl-800	179	2	-	-	PUNCT
hassl-800	179	3	statistic	statistic	VERB
hassl-800	179	4	1.689840	1.689840	NUM
hassl-800	179	5	prob	prob	NOUN
hassl-800	179	6	.	.	PUNCT
hassl-800	180	1	f(2,66	f(2,66	ADJ
hassl-800	180	2	)	)	PUNCT
hassl-800	181	1	0.1924	0.1924	NUM
hassl-800	181	2	obs*r	obs*r	PROPN
hassl-800	181	3	-	-	PUNCT
hassl-800	181	4	squared	square	VERB
hassl-800	181	5	3.507324	3.507324	NUM
hassl-800	181	6	prob	prob	NOUN
hassl-800	181	7	.	.	PUNCT
hassl-800	182	1	chi	chi	ADJ
hassl-800	182	2	-	-	PUNCT
hassl-800	182	3	square(2	square(2	NOUN
hassl-800	182	4	)	)	PUNCT
hassl-800	182	5	0.1731	0.1731	NUM
hassl-800	182	6	source	source	NOUN
hassl-800	182	7	:	:	PUNCT
hassl-800	182	8	eviews	eviews	PROPN
hassl-800	182	9	8.0	8.0	NUM
hassl-800	182	10	(	(	PUNCT
hassl-800	182	11	2016	2016	NUM
hassl-800	182	12	)	)	PUNCT
hassl-800	182	13	from	from	ADP
hassl-800	182	14	the	the	DET
hassl-800	182	15	breusch	breusch	NOUN
hassl-800	182	16	-	-	PUNCT
hassl-800	182	17	godfrey	godfrey	NOUN
hassl-800	182	18	serial	serial	ADJ
hassl-800	182	19	correlation	correlation	NOUN
hassl-800	182	20	(	(	PUNCT
hassl-800	182	21	lm	lm	INTJ
hassl-800	182	22	)	)	PUNCT
hassl-800	182	23	test	test	NOUN
hassl-800	182	24	result	result	NOUN
hassl-800	182	25	in	in	ADP
hassl-800	182	26	table	table	NOUN
hassl-800	182	27	4.5	4.5	NUM
hassl-800	182	28	,	,	PUNCT
hassl-800	182	29	the	the	DET
hassl-800	182	30	p	p	NOUN
hassl-800	182	31	-	-	PUNCT
hassl-800	182	32	value	value	NOUN
hassl-800	182	33	of	of	ADP
hassl-800	182	34	the	the	DET
hassl-800	182	35	observed	observed	ADJ
hassl-800	182	36	r	r	NOUN
hassl-800	182	37	square	square	ADJ
hassl-800	182	38	value	value	NOUN
hassl-800	182	39	is	be	AUX
hassl-800	182	40	17.3	17.3	NUM
hassl-800	182	41	%	%	NOUN
hassl-800	182	42	which	which	PRON
hassl-800	182	43	is	be	AUX
hassl-800	182	44	far	far	ADV
hassl-800	182	45	greater	great	ADJ
hassl-800	182	46	than	than	ADP
hassl-800	182	47	the	the	DET
hassl-800	182	48	critical	critical	ADJ
hassl-800	182	49	values	value	NOUN
hassl-800	182	50	at	at	ADP
hassl-800	182	51	5	5	NUM
hassl-800	182	52	%	%	NOUN
hassl-800	182	53	significant	significant	ADJ
hassl-800	182	54	level	level	NOUN
hassl-800	182	55	.	.	PUNCT
hassl-800	183	1	hence	hence	ADV
hassl-800	183	2	,	,	PUNCT
hassl-800	183	3	the	the	DET
hassl-800	183	4	null	null	ADJ
hassl-800	183	5	hypothesis	hypothesis	NOUN
hassl-800	183	6	of	of	ADP
hassl-800	183	7	no	no	DET
hassl-800	183	8	serial	serial	ADJ
hassl-800	183	9	correlation	correlation	NOUN
hassl-800	183	10	is	be	AUX
hassl-800	183	11	thereby	thereby	ADV
hassl-800	183	12	accepted	accept	VERB
hassl-800	183	13	accordingly	accordingly	ADV
hassl-800	183	14	.	.	PUNCT
hassl-800	184	1	0	0	NUM
hassl-800	185	1	2	2	NUM
hassl-800	185	2	4	4	NUM
hassl-800	185	3	6	6	NUM
hassl-800	185	4	8	8	NUM
hassl-800	185	5	10	10	NUM
hassl-800	185	6	12	12	NUM
hassl-800	185	7	-1.0	-1.0	PROPN
hassl-800	185	8	-0.8	-0.8	PROPN
hassl-800	185	9	-0.6	-0.6	PROPN
hassl-800	185	10	-0.4	-0.4	X
hassl-800	185	11	-0.2	-0.2	PROPN
hassl-800	185	12	0.0	0.0	NUM
hassl-800	185	13	0.2	0.2	NUM
hassl-800	185	14	0.4	0.4	NUM
hassl-800	185	15	0.6	0.6	NUM
hassl-800	185	16	0.8	0.8	NUM
hassl-800	185	17	s	s	NOUN
hassl-800	185	18	e	e	NOUN
hassl-800	185	19	r	r	NOUN
hassl-800	185	20	i	i	NOUN
hassl-800	185	21	e	e	X
hassl-800	185	22	s	s	X
hassl-800	185	23	:	:	PUNCT
hassl-800	185	24	r	r	NOUN
hassl-800	185	25	e	e	NOUN
hassl-800	185	26	s	s	VERB
hassl-800	185	27	i	i	NOUN
hassl-800	185	28	d	d	NOUN
hassl-800	185	29	u	u	NOUN
hassl-800	185	30	a	a	DET
hassl-800	185	31	l	l	NOUN
hassl-800	185	32	s	s	X
hassl-800	185	33	s	s	X
hassl-800	185	34	a	a	DET
hassl-800	185	35	m	m	NOUN
hassl-800	185	36	p	p	NOUN
hassl-800	185	37	l	l	NOUN
hassl-800	185	38	e	e	NOUN
hassl-800	185	39	1	1	NUM
hassl-800	185	40	7	7	NUM
hassl-800	185	41	2	2	NUM
hassl-800	185	42	o	o	NOUN
hassl-800	185	43	b	b	X
hassl-800	185	44	s	s	X
hassl-800	185	45	e	e	NOUN
hassl-800	185	46	r	r	NOUN
hassl-800	185	47	v	v	PROPN
hassl-800	185	48	a	a	DET
hassl-800	185	49	t	t	NOUN
hassl-800	186	1	i	i	PRON
hassl-800	186	2	o	o	VERB
hassl-800	187	1	n	n	NOUN
hassl-800	187	2	s	s	NOUN
hassl-800	187	3	7	7	NUM
hassl-800	187	4	2	2	NUM
hassl-800	187	5	mean	mean	NOUN
hassl-800	187	6	-2.52e-16	-2.52e-16	NOUN
hassl-800	187	7	median	median	NOUN
hassl-800	187	8	0.068925	0.068925	NUM
hassl-800	187	9	maximum	maximum	ADJ
hassl-800	187	10	0.751339	0.751339	NUM
hassl-800	187	11	minimum	minimum	NOUN
hassl-800	187	12	-0.997172	-0.997172	PRON
hassl-800	187	13	std	std	PROPN
hassl-800	187	14	.	.	PUNCT
hassl-800	188	1	dev	dev	PROPN
hassl-800	188	2	.	.	PROPN
hassl-800	189	1	0.408535	0.408535	NUM
hassl-800	189	2	skewness	skewness	NOUN
hassl-800	189	3	-0.309460	-0.309460	ADJ
hassl-800	189	4	kurtosis	kurtosis	VERB
hassl-800	189	5	2.525763	2.525763	NUM
hassl-800	189	6	jarque	jarque	NOUN
hassl-800	189	7	-	-	PUNCT
hassl-800	189	8	bera	bera	NOUN
hassl-800	189	9	1.823887	1.823887	NUM
hassl-800	189	10	probability	probability	NOUN
hassl-800	189	11	0.401743	0.401743	NUM
hassl-800	189	12	humanities	humanity	NOUN
hassl-800	189	13	and	and	CCONJ
hassl-800	189	14	social	social	ADJ
hassl-800	189	15	sciences	science	NOUN
hassl-800	189	16	letters	letter	NOUN
hassl-800	189	17	,	,	PUNCT
hassl-800	189	18	2018	2018	NUM
hassl-800	189	19	,	,	PUNCT
hassl-800	189	20	6(2	6(2	NUM
hassl-800	189	21	):	):	PUNCT
hassl-800	189	22	59	59	NUM
hassl-800	189	23	-	-	SYM
hassl-800	189	24	73	73	NUM
hassl-800	189	25	66	66	NUM
hassl-800	189	26	©	©	PROPN
hassl-800	189	27	2018	2018	NUM
hassl-800	189	28	conscientia	conscientia	PROPN
hassl-800	189	29	beam	beam	PROPN
hassl-800	189	30	.	.	PUNCT
hassl-800	190	1	all	all	DET
hassl-800	190	2	rights	right	NOUN
hassl-800	190	3	reserved	reserve	VERB
hassl-800	190	4	.	.	PUNCT
hassl-800	191	1	table-4.6	table-4.6	NOUN
hassl-800	191	2	.	.	PUNCT
hassl-800	191	3	result	result	NOUN
hassl-800	191	4	of	of	ADP
hassl-800	191	5	the	the	DET
hassl-800	191	6	binary	binary	PROPN
hassl-800	191	7	probit	probit	PROPN
hassl-800	191	8	estimation	estimation	NOUN
hassl-800	191	9	dependent	dependent	ADJ
hassl-800	191	10	variable	variable	NOUN
hassl-800	191	11	:	:	PUNCT
hassl-800	191	12	aq	aq	NOUN
hassl-800	191	13	method	method	NOUN
hassl-800	191	14	:	:	PUNCT
hassl-800	191	15	ml	ml	ADP
hassl-800	191	16	binary	binary	ADJ
hassl-800	191	17	probit	probit	PROPN
hassl-800	191	18	(	(	PUNCT
hassl-800	191	19	quadratic	quadratic	ADJ
hassl-800	191	20	hill	hill	NOUN
hassl-800	191	21	climbing	climbing	NOUN
hassl-800	191	22	)	)	PUNCT
hassl-800	191	23	variable	variable	ADJ
hassl-800	191	24	coefficient	coefficient	NOUN
hassl-800	191	25	std	std	NOUN
hassl-800	192	1	.	.	PUNCT
hassl-800	192	2	error	error	NOUN
hassl-800	192	3	z	z	NOUN
hassl-800	192	4	-	-	PUNCT
hassl-800	192	5	statistic	statistic	ADJ
hassl-800	192	6	prob	prob	NOUN
hassl-800	192	7	.	.	PUNCT
hassl-800	193	1	c	c	PROPN
hassl-800	193	2	2.105809	2.105809	NUM
hassl-800	193	3	0.789910	0.789910	NUM
hassl-800	193	4	2.665885	2.665885	NUM
hassl-800	193	5	0.0077	0.0077	NUM
hassl-800	193	6	lnafee	lnafee	NOUN
hassl-800	193	7	-0.279669	-0.279669	NOUN
hassl-800	194	1	0.076224	0.076224	NUM
hassl-800	194	2	-3.669065	-3.669065	NOUN
hassl-800	194	3	0.0002	0.0002	NUM
hassl-800	194	4	lev	lev	NOUN
hassl-800	194	5	-0.149627	-0.149627	NOUN
hassl-800	194	6	0.098610	0.098610	NUM
hassl-800	194	7	-1.517367	-1.517367	NOUN
hassl-800	195	1	0.1292	0.1292	NUM
hassl-800	195	2	age	age	NOUN
hassl-800	195	3	0.076335	0.076335	NUM
hassl-800	195	4	0.018016	0.018016	NUM
hassl-800	195	5	4.236999	4.236999	NUM
hassl-800	195	6	0.0000	0.0000	NUM
hassl-800	195	7	mcfadden	mcfadden	NOUN
hassl-800	195	8	r	r	X
hassl-800	195	9	-	-	PUNCT
hassl-800	195	10	squared	square	VERB
hassl-800	195	11	0.279182	0.279182	NUM
hassl-800	195	12	mean	mean	NOUN
hassl-800	195	13	dependent	dependent	ADJ
hassl-800	195	14	var	var	NOUN
hassl-800	196	1	0.597222	0.597222	NUM
hassl-800	196	2	s.d	s.d	PROPN
hassl-800	196	3	.	.	PUNCT
hassl-800	196	4	dependent	dependent	ADJ
hassl-800	196	5	var	var	NOUN
hassl-800	196	6	0.493899	0.493899	NUM
hassl-800	196	7	s.e	s.e	PROPN
hassl-800	196	8	.	.	PROPN
hassl-800	196	9	of	of	ADP
hassl-800	196	10	regression	regression	NOUN
hassl-800	196	11	0.412313	0.412313	NUM
hassl-800	196	12	akaike	akaike	ADJ
hassl-800	196	13	info	info	NOUN
hassl-800	196	14	criterion	criterion	NOUN
hassl-800	196	15	1.082950	1.082950	NUM
hassl-800	196	16	sum	sum	NOUN
hassl-800	196	17	squared	square	VERB
hassl-800	196	18	resid	resid	NOUN
hassl-800	196	19	11.56016	11.56016	NUM
hassl-800	196	20	schwarz	schwarz	PROPN
hassl-800	196	21	criterion	criterion	NOUN
hassl-800	196	22	1.209431	1.209431	NUM
hassl-800	196	23	log	log	NOUN
hassl-800	196	24	likelihood	likelihood	NOUN
hassl-800	196	25	-34.98619	-34.98619	PUNCT
hassl-800	196	26	hannan	hannan	PROPN
hassl-800	196	27	-	-	PUNCT
hassl-800	196	28	quinn	quinn	PROPN
hassl-800	196	29	criter	criter	NOUN
hassl-800	196	30	.	.	PUNCT
hassl-800	197	1	1.133302	1.133302	NUM
hassl-800	197	2	deviance	deviance	NOUN
hassl-800	197	3	69.97238	69.97238	NUM
hassl-800	197	4	restr	restr	NOUN
hassl-800	197	5	.	.	PUNCT
hassl-800	198	1	deviance	deviance	NOUN
hassl-800	198	2	97.07355	97.07355	NUM
hassl-800	198	3	restr	restr	NOUN
hassl-800	198	4	.	.	PUNCT
hassl-800	199	1	log	log	PROPN
hassl-800	199	2	likelihood	likelihood	NOUN
hassl-800	199	3	-48.53678	-48.53678	PUNCT
hassl-800	199	4	lr	lr	NOUN
hassl-800	199	5	statistic	statistic	NOUN
hassl-800	199	6	27.10118	27.10118	NUM
hassl-800	199	7	avg	avg	PROPN
hassl-800	199	8	.	.	PROPN
hassl-800	200	1	log	log	PROPN
hassl-800	200	2	likelihood	likelihood	NOUN
hassl-800	200	3	-0.485919	-0.485919	PUNCT
hassl-800	201	1	prob(lr	prob(lr	PROPN
hassl-800	201	2	statistic	statistic	NOUN
hassl-800	201	3	)	)	PUNCT
hassl-800	201	4	0.000006	0.000006	NUM
hassl-800	201	5	obs	ob	NOUN
hassl-800	201	6	with	with	ADP
hassl-800	201	7	dep=0	dep=0	PROPN
hassl-800	201	8	29	29	NUM
hassl-800	201	9	total	total	ADJ
hassl-800	201	10	obs	obs	PROPN
hassl-800	201	11	72	72	NUM
hassl-800	201	12	obs	ob	NOUN
hassl-800	201	13	with	with	ADP
hassl-800	201	14	dep=1	dep=1	PROPN
hassl-800	201	15	43	43	NUM
hassl-800	201	16	source	source	NOUN
hassl-800	201	17	:	:	PUNCT
hassl-800	201	18	eviews	eviews	PROPN
hassl-800	201	19	8.0	8.0	NUM
hassl-800	201	20	(	(	PUNCT
hassl-800	201	21	2016	2016	NUM
hassl-800	201	22	)	)	PUNCT
hassl-800	201	23	table	table	NOUN
hassl-800	201	24	4.6	4.6	NUM
hassl-800	201	25	shows	show	VERB
hassl-800	201	26	the	the	DET
hassl-800	201	27	outcome	outcome	NOUN
hassl-800	201	28	of	of	ADP
hassl-800	201	29	the	the	DET
hassl-800	201	30	binary	binary	PROPN
hassl-800	201	31	probit	probit	PROPN
hassl-800	201	32	regression	regression	NOUN
hassl-800	201	33	technique	technique	NOUN
hassl-800	201	34	adopted	adopt	VERB
hassl-800	201	35	for	for	ADP
hassl-800	201	36	the	the	DET
hassl-800	201	37	study	study	NOUN
hassl-800	201	38	.	.	PUNCT
hassl-800	202	1	from	from	ADP
hassl-800	202	2	the	the	DET
hassl-800	202	3	table	table	NOUN
hassl-800	202	4	,	,	PUNCT
hassl-800	202	5	the	the	DET
hassl-800	202	6	mcfadden	mcfadden	PROPN
hassl-800	202	7	r	r	NOUN
hassl-800	202	8	-	-	PUNCT
hassl-800	202	9	squared	square	VERB
hassl-800	202	10	value	value	NOUN
hassl-800	202	11	,	,	PUNCT
hassl-800	202	12	which	which	PRON
hassl-800	202	13	shows	show	VERB
hassl-800	202	14	the	the	DET
hassl-800	202	15	combined	combine	VERB
hassl-800	202	16	explanatory	explanatory	ADJ
hassl-800	202	17	effect	effect	NOUN
hassl-800	202	18	of	of	ADP
hassl-800	202	19	the	the	DET
hassl-800	202	20	independent	independent	ADJ
hassl-800	202	21	variables	variable	NOUN
hassl-800	202	22	on	on	ADP
hassl-800	202	23	the	the	DET
hassl-800	202	24	dependent	dependent	ADJ
hassl-800	202	25	variable	variable	NOUN
hassl-800	202	26	(	(	PUNCT
hassl-800	202	27	aq	aq	NOUN
hassl-800	202	28	)	)	PUNCT
hassl-800	202	29	,	,	PUNCT
hassl-800	202	30	stood	stand	VERB
hassl-800	202	31	at	at	ADP
hassl-800	202	32	0.279	0.279	NUM
hassl-800	202	33	showing	show	VERB
hassl-800	202	34	that	that	SCONJ
hassl-800	202	35	the	the	DET
hassl-800	202	36	model	model	NOUN
hassl-800	202	37	has	have	VERB
hassl-800	202	38	an	an	DET
hassl-800	202	39	explanatory	explanatory	ADJ
hassl-800	202	40	power	power	NOUN
hassl-800	202	41	of	of	ADP
hassl-800	202	42	about	about	ADV
hassl-800	202	43	28	28	NUM
hassl-800	202	44	%	%	NOUN
hassl-800	202	45	.	.	PUNCT
hassl-800	203	1	what	what	PRON
hassl-800	203	2	this	this	PRON
hassl-800	203	3	portends	portend	VERB
hassl-800	203	4	is	be	AUX
hassl-800	203	5	that	that	SCONJ
hassl-800	203	6	about	about	ADV
hassl-800	203	7	72	72	NUM
hassl-800	203	8	%	%	NOUN
hassl-800	203	9	of	of	ADP
hassl-800	203	10	the	the	DET
hassl-800	203	11	systematic	systematic	ADJ
hassl-800	203	12	variation	variation	NOUN
hassl-800	203	13	in	in	ADP
hassl-800	203	14	the	the	DET
hassl-800	203	15	dependent	dependent	ADJ
hassl-800	203	16	variable	variable	NOUN
hassl-800	203	17	(	(	PUNCT
hassl-800	203	18	aq	aq	NOUN
hassl-800	203	19	)	)	PUNCT
hassl-800	203	20	,	,	PUNCT
hassl-800	203	21	proxied	proxie	VERB
hassl-800	203	22	here	here	ADV
hassl-800	203	23	using	use	VERB
hassl-800	203	24	the	the	DET
hassl-800	203	25	big4	big4	NOUN
hassl-800	203	26	,	,	PUNCT
hassl-800	203	27	was	be	AUX
hassl-800	203	28	not	not	PART
hassl-800	203	29	accounted	account	VERB
hassl-800	203	30	for	for	ADP
hassl-800	203	31	in	in	ADP
hassl-800	203	32	the	the	DET
hassl-800	203	33	model	model	NOUN
hassl-800	203	34	and	and	CCONJ
hassl-800	203	35	have	have	AUX
hassl-800	203	36	been	be	AUX
hassl-800	203	37	contained	contain	VERB
hassl-800	203	38	by	by	ADP
hassl-800	203	39	the	the	DET
hassl-800	203	40	error	error	NOUN
hassl-800	203	41	term	term	NOUN
hassl-800	203	42	.	.	PUNCT
hassl-800	204	1	on	on	ADP
hassl-800	204	2	the	the	DET
hassl-800	204	3	overall	overall	ADJ
hassl-800	204	4	significance	significance	NOUN
hassl-800	204	5	level	level	NOUN
hassl-800	204	6	of	of	ADP
hassl-800	204	7	the	the	DET
hassl-800	204	8	model	model	NOUN
hassl-800	204	9	,	,	PUNCT
hassl-800	204	10	the	the	DET
hassl-800	204	11	model	model	NOUN
hassl-800	204	12	passed	pass	VERB
hassl-800	204	13	the	the	DET
hassl-800	204	14	significance	significance	NOUN
hassl-800	204	15	test	test	NOUN
hassl-800	204	16	even	even	ADV
hassl-800	204	17	at	at	ADP
hassl-800	204	18	1	1	NUM
hassl-800	204	19	%	%	NOUN
hassl-800	204	20	level	level	NOUN
hassl-800	204	21	with	with	ADP
hassl-800	204	22	lr	lr	NOUN
hassl-800	204	23	statistic	statistic	NOUN
hassl-800	204	24	(	(	PUNCT
hassl-800	204	25	goodness	goodness	NOUN
hassl-800	204	26	-	-	PUNCT
hassl-800	204	27	of	of	ADP
hassl-800	204	28	-	-	PUNCT
hassl-800	204	29	fit	fit	NOUN
hassl-800	204	30	test	test	NOUN
hassl-800	204	31	)	)	PUNCT
hassl-800	204	32	and	and	CCONJ
hassl-800	204	33	corresponding	correspond	VERB
hassl-800	204	34	probability	probability	NOUN
hassl-800	204	35	value	value	NOUN
hassl-800	204	36	of	of	ADP
hassl-800	204	37	27.101	27.101	NUM
hassl-800	204	38	and	and	CCONJ
hassl-800	204	39	0.000006	0.000006	NUM
hassl-800	204	40	respectively	respectively	ADV
hassl-800	204	41	.	.	PUNCT
hassl-800	205	1	thus	thus	ADV
hassl-800	205	2	,	,	PUNCT
hassl-800	205	3	the	the	DET
hassl-800	205	4	explanatory	explanatory	ADJ
hassl-800	205	5	variables	variable	NOUN
hassl-800	205	6	were	be	AUX
hassl-800	205	7	capable	capable	ADJ
hassl-800	205	8	of	of	ADP
hassl-800	205	9	explaining	explain	VERB
hassl-800	205	10	the	the	DET
hassl-800	205	11	variations	variation	NOUN
hassl-800	205	12	in	in	ADP
hassl-800	205	13	the	the	DET
hassl-800	205	14	dependent	dependent	ADJ
hassl-800	205	15	variable	variable	NOUN
hassl-800	205	16	(	(	PUNCT
hassl-800	205	17	aq	aq	NOUN
hassl-800	205	18	)	)	PUNCT
hassl-800	205	19	.	.	PUNCT
hassl-800	206	1	an	an	DET
hassl-800	206	2	evaluation	evaluation	NOUN
hassl-800	206	3	of	of	ADP
hassl-800	206	4	the	the	DET
hassl-800	206	5	slope	slope	NOUN
hassl-800	206	6	coefficients	coefficient	NOUN
hassl-800	206	7	of	of	ADP
hassl-800	206	8	the	the	DET
hassl-800	206	9	explanatory	explanatory	ADJ
hassl-800	206	10	variables	variable	NOUN
hassl-800	206	11	and	and	CCONJ
hassl-800	206	12	the	the	DET
hassl-800	206	13	corresponding	corresponding	ADJ
hassl-800	206	14	z	z	PROPN
hassl-800	206	15	-	-	PUNCT
hassl-800	206	16	statistics	statistic	NOUN
hassl-800	206	17	values	value	NOUN
hassl-800	206	18	revealed	reveal	VERB
hassl-800	206	19	that	that	SCONJ
hassl-800	206	20	audit	audit	NOUN
hassl-800	206	21	fees	fee	NOUN
hassl-800	206	22	(	(	PUNCT
hassl-800	206	23	lnafee	lnafee	NOUN
hassl-800	206	24	)	)	PUNCT
hassl-800	206	25	has	have	VERB
hassl-800	206	26	a	a	DET
hassl-800	206	27	negative	negative	ADJ
hassl-800	206	28	(	(	PUNCT
hassl-800	206	29	sign	sign	NOUN
hassl-800	206	30	)	)	PUNCT
hassl-800	206	31	significant	significant	ADJ
hassl-800	206	32	relationship	relationship	NOUN
hassl-800	206	33	with	with	ADP
hassl-800	206	34	audit	audit	NOUN
hassl-800	206	35	quality	quality	NOUN
hassl-800	206	36	(	(	PUNCT
hassl-800	206	37	aq	aq	NOUN
hassl-800	206	38	)	)	PUNCT
hassl-800	206	39	.	.	PUNCT
hassl-800	207	1	this	this	PRON
hassl-800	207	2	was	be	AUX
hassl-800	207	3	depicted	depict	VERB
hassl-800	207	4	by	by	ADP
hassl-800	207	5	the	the	DET
hassl-800	207	6	slope	slope	NOUN
hassl-800	207	7	coefficient	coefficient	NOUN
hassl-800	207	8	of	of	ADP
hassl-800	207	9	-0.27967	-0.27967	NOUN
hassl-800	207	10	;	;	PUNCT
hassl-800	207	11	and	and	CCONJ
hassl-800	207	12	the	the	DET
hassl-800	207	13	z	z	NOUN
hassl-800	207	14	-	-	PUNCT
hassl-800	207	15	statistics	statistic	NOUN
hassl-800	207	16	(	(	PUNCT
hassl-800	207	17	-3.669	-3.669	ADJ
hassl-800	207	18	)	)	PUNCT
hassl-800	207	19	and	and	CCONJ
hassl-800	207	20	probability	probability	NOUN
hassl-800	207	21	value	value	NOUN
hassl-800	207	22	of	of	ADP
hassl-800	207	23	0.0002	0.0002	NUM
hassl-800	207	24	which	which	PRON
hassl-800	207	25	are	be	AUX
hassl-800	207	26	statitically	statitically	ADV
hassl-800	207	27	significant	significant	ADJ
hassl-800	207	28	at	at	ADP
hassl-800	207	29	0.01	0.01	NUM
hassl-800	207	30	(	(	PUNCT
hassl-800	207	31	1	1	NUM
hassl-800	207	32	%	%	NOUN
hassl-800	207	33	)	)	PUNCT
hassl-800	207	34	levels	level	NOUN
hassl-800	207	35	.	.	PUNCT
hassl-800	208	1	thus	thus	ADV
hassl-800	208	2	,	,	PUNCT
hassl-800	208	3	a	a	DET
hassl-800	208	4	unit	unit	NOUN
hassl-800	208	5	increase	increase	NOUN
hassl-800	208	6	in	in	ADP
hassl-800	208	7	audit	audit	NOUN
hassl-800	208	8	fee	fee	NOUN
hassl-800	208	9	(	(	PUNCT
hassl-800	208	10	lnafee	lnafee	NOUN
hassl-800	208	11	)	)	PUNCT
hassl-800	208	12	will	will	AUX
hassl-800	208	13	ultimately	ultimately	ADV
hassl-800	208	14	cause	cause	VERB
hassl-800	208	15	a	a	DET
hassl-800	208	16	significant	significant	ADJ
hassl-800	208	17	decrease	decrease	NOUN
hassl-800	208	18	in	in	ADP
hassl-800	208	19	audit	audit	NOUN
hassl-800	208	20	quality	quality	NOUN
hassl-800	208	21	(	(	PUNCT
hassl-800	208	22	aq	aq	NOUN
hassl-800	208	23	)	)	PUNCT
hassl-800	208	24	by	by	ADP
hassl-800	208	25	up	up	ADP
hassl-800	208	26	to	to	PART
hassl-800	208	27	27.97	27.97	NUM
hassl-800	208	28	%	%	NOUN
hassl-800	208	29	.	.	PUNCT
hassl-800	209	1	similarly	similarly	ADV
hassl-800	209	2	,	,	PUNCT
hassl-800	209	3	the	the	DET
hassl-800	209	4	variable	variable	NOUN
hassl-800	209	5	of	of	ADP
hassl-800	209	6	leverage	leverage	NOUN
hassl-800	209	7	(	(	PUNCT
hassl-800	209	8	lev	lev	NOUN
hassl-800	209	9	)	)	PUNCT
hassl-800	209	10	,	,	PUNCT
hassl-800	209	11	which	which	PRON
hassl-800	209	12	acts	act	VERB
hassl-800	209	13	as	as	ADP
hassl-800	209	14	a	a	DET
hassl-800	209	15	control	control	NOUN
hassl-800	209	16	variable	variable	NOUN
hassl-800	209	17	in	in	ADP
hassl-800	209	18	the	the	DET
hassl-800	209	19	study	study	NOUN
hassl-800	209	20	,	,	PUNCT
hassl-800	209	21	also	also	ADV
hassl-800	209	22	showed	show	VERB
hassl-800	209	23	an	an	DET
hassl-800	209	24	inverse	inverse	NOUN
hassl-800	209	25	relationship	relationship	NOUN
hassl-800	209	26	with	with	ADP
hassl-800	209	27	audit	audit	NOUN
hassl-800	209	28	quality	quality	NOUN
hassl-800	209	29	(	(	PUNCT
hassl-800	209	30	aq	aq	NOUN
hassl-800	209	31	)	)	PUNCT
hassl-800	209	32	in	in	ADP
hassl-800	209	33	agreement	agreement	NOUN
hassl-800	209	34	with	with	ADP
hassl-800	209	35	the	the	DET
hassl-800	209	36	apriori	apriori	ADJ
hassl-800	209	37	expectation	expectation	NOUN
hassl-800	209	38	.	.	PUNCT
hassl-800	210	1	however	however	ADV
hassl-800	210	2	,	,	PUNCT
hassl-800	210	3	unlike	unlike	ADP
hassl-800	210	4	the	the	DET
hassl-800	210	5	variable	variable	NOUN
hassl-800	210	6	of	of	ADP
hassl-800	210	7	audit	audit	NOUN
hassl-800	210	8	fee	fee	NOUN
hassl-800	210	9	(	(	PUNCT
hassl-800	210	10	lnafee	lnafee	NOUN
hassl-800	210	11	)	)	PUNCT
hassl-800	210	12	,	,	PUNCT
hassl-800	210	13	the	the	DET
hassl-800	210	14	relationship	relationship	NOUN
hassl-800	210	15	between	between	ADP
hassl-800	210	16	leverage	leverage	NOUN
hassl-800	210	17	and	and	CCONJ
hassl-800	210	18	audit	audit	NOUN
hassl-800	210	19	quality	quality	NOUN
hassl-800	210	20	is	be	AUX
hassl-800	210	21	not	not	PART
hassl-800	210	22	statically	statically	ADV
hassl-800	210	23	significant	significant	ADJ
hassl-800	210	24	because	because	SCONJ
hassl-800	210	25	the	the	DET
hassl-800	210	26	p	p	NOUN
hassl-800	210	27	-	-	PUNCT
hassl-800	210	28	value	value	NOUN
hassl-800	210	29	of	of	ADP
hassl-800	210	30	0.1292	0.1292	NUM
hassl-800	210	31	exceeds	exceed	NOUN
hassl-800	210	32	the	the	DET
hassl-800	210	33	0.05	0.05	NUM
hassl-800	210	34	benchmark	benchmark	NOUN
hassl-800	210	35	.	.	PUNCT
hassl-800	211	1	the	the	DET
hassl-800	211	2	last	last	ADJ
hassl-800	211	3	control	control	NOUN
hassl-800	211	4	variable	variable	NOUN
hassl-800	211	5	,	,	PUNCT
hassl-800	211	6	company	company	NOUN
hassl-800	211	7	age	age	NOUN
hassl-800	211	8	(	(	PUNCT
hassl-800	211	9	age	age	NOUN
hassl-800	211	10	)	)	PUNCT
hassl-800	211	11	is	be	AUX
hassl-800	211	12	positively	positively	ADV
hassl-800	211	13	associated	associate	VERB
hassl-800	211	14	with	with	ADP
hassl-800	211	15	audit	audit	NOUN
hassl-800	211	16	quality	quality	NOUN
hassl-800	211	17	(	(	PUNCT
hassl-800	211	18	aq	aq	NOUN
hassl-800	211	19	)	)	PUNCT
hassl-800	211	20	and	and	CCONJ
hassl-800	211	21	passed	pass	VERB
hassl-800	211	22	the	the	DET
hassl-800	211	23	significance	significance	NOUN
hassl-800	211	24	test	test	NOUN
hassl-800	211	25	at	at	ADP
hassl-800	211	26	1	1	NUM
hassl-800	211	27	%	%	NOUN
hassl-800	211	28	levels	level	NOUN
hassl-800	211	29	.	.	PUNCT
hassl-800	212	1	this	this	PRON
hassl-800	212	2	suggests	suggest	VERB
hassl-800	212	3	that	that	SCONJ
hassl-800	212	4	the	the	PRON
hassl-800	212	5	older	old	ADJ
hassl-800	212	6	a	a	DET
hassl-800	212	7	firm	firm	NOUN
hassl-800	212	8	becomes	become	VERB
hassl-800	212	9	,	,	PUNCT
hassl-800	212	10	the	the	DET
hassl-800	212	11	more	more	ADV
hassl-800	212	12	likely	likely	ADJ
hassl-800	212	13	that	that	SCONJ
hassl-800	212	14	the	the	DET
hassl-800	212	15	audit	audit	NOUN
hassl-800	212	16	quality	quality	NOUN
hassl-800	212	17	will	will	AUX
hassl-800	212	18	increase	increase	VERB
hassl-800	212	19	significantly	significantly	ADV
hassl-800	212	20	.	.	PUNCT
hassl-800	213	1	5	5	X
hassl-800	213	2	.	.	X
hassl-800	213	3	discussion	discussion	NOUN
hassl-800	213	4	of	of	ADP
hassl-800	213	5	findings	finding	NOUN
hassl-800	213	6	based	base	VERB
hassl-800	213	7	on	on	ADP
hassl-800	213	8	the	the	DET
hassl-800	213	9	outcome	outcome	NOUN
hassl-800	213	10	of	of	ADP
hassl-800	213	11	the	the	DET
hassl-800	213	12	results	result	NOUN
hassl-800	213	13	,	,	PUNCT
hassl-800	213	14	audit	audit	NOUN
hassl-800	213	15	fees	fee	NOUN
hassl-800	213	16	showed	show	VERB
hassl-800	213	17	an	an	DET
hassl-800	213	18	inverse	inverse	ADJ
hassl-800	213	19	significant	significant	ADJ
hassl-800	213	20	relationship	relationship	NOUN
hassl-800	213	21	with	with	ADP
hassl-800	213	22	audit	audit	NOUN
hassl-800	213	23	quality	quality	NOUN
hassl-800	213	24	.	.	PUNCT
hassl-800	214	1	it	it	PRON
hassl-800	214	2	can	can	AUX
hassl-800	214	3	therefore	therefore	ADV
hassl-800	214	4	be	be	AUX
hassl-800	214	5	interpreted	interpret	VERB
hassl-800	214	6	that	that	SCONJ
hassl-800	214	7	higher	high	ADJ
hassl-800	214	8	audit	audit	NOUN
hassl-800	214	9	fees	fee	NOUN
hassl-800	214	10	may	may	AUX
hassl-800	214	11	likely	likely	ADV
hassl-800	214	12	lead	lead	VERB
hassl-800	214	13	to	to	ADP
hassl-800	214	14	a	a	DET
hassl-800	214	15	decline	decline	NOUN
hassl-800	214	16	in	in	ADP
hassl-800	214	17	audit	audit	NOUN
hassl-800	214	18	quality	quality	NOUN
hassl-800	214	19	.	.	PUNCT
hassl-800	215	1	this	this	DET
hassl-800	215	2	results	result	NOUN
hassl-800	215	3	is	be	AUX
hassl-800	215	4	in	in	ADP
hassl-800	215	5	tandem	tandem	NOUN
hassl-800	215	6	with	with	ADP
hassl-800	215	7	those	those	PRON
hassl-800	215	8	obtained	obtain	VERB
hassl-800	215	9	by	by	ADP
hassl-800	215	10	al	al	PROPN
hassl-800	215	11	-	-	PUNCT
hassl-800	215	12	khoury	khoury	PROPN
hassl-800	215	13	et	et	PROPN
hassl-800	215	14	al	al	PROPN
hassl-800	215	15	.	.	PROPN
hassl-800	216	1	(	(	PUNCT
hassl-800	216	2	2015	2015	NUM
hassl-800	216	3	)	)	PUNCT
hassl-800	216	4	in	in	ADP
hassl-800	216	5	jordan	jordan	PROPN
hassl-800	216	6	market	market	PROPN
hassl-800	216	7	,	,	PUNCT
hassl-800	216	8	okolie	okolie	PROPN
hassl-800	216	9	(	(	PUNCT
hassl-800	216	10	2014	2014	NUM
hassl-800	216	11	)	)	PUNCT
hassl-800	216	12	using	use	VERB
hassl-800	216	13	nigerian	nigerian	ADJ
hassl-800	216	14	data	datum	NOUN
hassl-800	216	15	;	;	PUNCT
hassl-800	216	16	and	and	CCONJ
hassl-800	216	17	kasai	kasai	PROPN
hassl-800	216	18	(	(	PUNCT
hassl-800	216	19	2014	2014	NUM
hassl-800	216	20	)	)	PUNCT
hassl-800	216	21	using	use	VERB
hassl-800	216	22	japanese	japanese	ADJ
hassl-800	216	23	data	datum	NOUN
hassl-800	216	24	.	.	PUNCT
hassl-800	217	1	the	the	DET
hassl-800	217	2	implication	implication	NOUN
hassl-800	217	3	of	of	ADP
hassl-800	217	4	this	this	DET
hassl-800	217	5	result	result	NOUN
hassl-800	217	6	may	may	AUX
hassl-800	217	7	erupt	erupt	VERB
hassl-800	217	8	divided	divided	ADJ
hassl-800	217	9	perceptions	perception	NOUN
hassl-800	217	10	,	,	PUNCT
hassl-800	217	11	considering	consider	VERB
hassl-800	217	12	that	that	SCONJ
hassl-800	217	13	large	large	ADJ
hassl-800	217	14	audit	audit	NOUN
hassl-800	217	15	firms	firm	NOUN
hassl-800	217	16	are	be	AUX
hassl-800	217	17	practically	practically	ADV
hassl-800	217	18	associated	associate	VERB
hassl-800	217	19	with	with	ADP
hassl-800	217	20	higher	high	ADJ
hassl-800	217	21	audit	audit	NOUN
hassl-800	217	22	fees	fee	NOUN
hassl-800	217	23	for	for	ADP
hassl-800	217	24	which	which	PRON
hassl-800	217	25	high	high	ADJ
hassl-800	217	26	quality	quality	NOUN
hassl-800	217	27	audit	audit	NOUN
hassl-800	217	28	service	service	NOUN
hassl-800	217	29	is	be	AUX
hassl-800	217	30	envisaged	envisage	VERB
hassl-800	217	31	.	.	PUNCT
hassl-800	218	1	more	more	ADV
hassl-800	218	2	so	so	ADV
hassl-800	218	3	,	,	PUNCT
hassl-800	218	4	veronica	veronica	PROPN
hassl-800	218	5	and	and	CCONJ
hassl-800	218	6	anggraita	anggraita	PROPN
hassl-800	218	7	(	(	PUNCT
hassl-800	218	8	2016	2016	NUM
hassl-800	218	9	)	)	PUNCT
hassl-800	218	10	and	and	CCONJ
hassl-800	218	11	okolie	okolie	NOUN
hassl-800	218	12	(	(	PUNCT
hassl-800	218	13	2014	2014	NUM
hassl-800	218	14	)	)	PUNCT
hassl-800	218	15	also	also	ADV
hassl-800	218	16	support	support	VERB
hassl-800	218	17	this	this	DET
hassl-800	218	18	position	position	NOUN
hassl-800	218	19	when	when	SCONJ
hassl-800	218	20	they	they	PRON
hassl-800	218	21	argued	argue	VERB
hassl-800	218	22	that	that	SCONJ
hassl-800	218	23	paying	pay	VERB
hassl-800	218	24	higher	high	ADJ
hassl-800	218	25	audit	audit	NOUN
hassl-800	218	26	fees	fee	NOUN
hassl-800	218	27	paid	pay	VERB
hassl-800	218	28	to	to	ADP
hassl-800	218	29	an	an	DET
hassl-800	218	30	external	external	ADJ
hassl-800	218	31	auditor	auditor	NOUN
hassl-800	218	32	is	be	AUX
hassl-800	218	33	likely	likely	ADJ
hassl-800	218	34	to	to	PART
hassl-800	218	35	increase	increase	VERB
hassl-800	218	36	the	the	DET
hassl-800	218	37	economic	economic	ADJ
hassl-800	218	38	bond	bond	NOUN
hassl-800	218	39	between	between	ADP
hassl-800	218	40	the	the	DET
hassl-800	218	41	auditor	auditor	NOUN
hassl-800	218	42	and	and	CCONJ
hassl-800	218	43	the	the	DET
hassl-800	218	44	auditee	auditee	NOUN
hassl-800	218	45	,	,	PUNCT
hassl-800	218	46	thereby	thereby	ADV
hassl-800	218	47	impairing	impair	VERB
hassl-800	218	48	the	the	DET
hassl-800	218	49	auditor	auditor	NOUN
hassl-800	218	50	’s	’s	PART
hassl-800	218	51	independence	independence	NOUN
hassl-800	218	52	.	.	PUNCT
hassl-800	219	1	on	on	ADP
hassl-800	219	2	this	this	DET
hassl-800	219	3	submission	submission	NOUN
hassl-800	219	4	,	,	PUNCT
hassl-800	219	5	our	our	PRON
hassl-800	219	6	result	result	NOUN
hassl-800	219	7	appears	appear	VERB
hassl-800	219	8	to	to	PART
hassl-800	219	9	have	have	AUX
hassl-800	219	10	alligned	alligne	VERB
hassl-800	219	11	with	with	ADP
hassl-800	219	12	the	the	DET
hassl-800	219	13	underlying	underlie	VERB
hassl-800	219	14	expectation	expectation	NOUN
hassl-800	219	15	relying	rely	VERB
hassl-800	219	16	on	on	ADP
hassl-800	219	17	the	the	DET
hassl-800	219	18	assumption	assumption	NOUN
hassl-800	219	19	that	that	SCONJ
hassl-800	219	20	an	an	DET
hassl-800	219	21	impaired	impaired	ADJ
hassl-800	219	22	auditor	auditor	NOUN
hassl-800	219	23	independence	independence	NOUN
hassl-800	219	24	will	will	AUX
hassl-800	219	25	likely	likely	ADV
hassl-800	219	26	leads	lead	VERB
hassl-800	219	27	to	to	ADP
hassl-800	219	28	an	an	DET
hassl-800	219	29	auditor	auditor	NOUN
hassl-800	219	30	allowing	allow	VERB
hassl-800	219	31	for	for	ADP
hassl-800	219	32	aggressive	aggressive	ADJ
hassl-800	219	33	earnings	earning	NOUN
hassl-800	219	34	management	management	NOUN
hassl-800	219	35	which	which	PRON
hassl-800	219	36	will	will	AUX
hassl-800	219	37	cause	cause	VERB
hassl-800	219	38	the	the	DET
hassl-800	219	39	quality	quality	NOUN
hassl-800	219	40	of	of	ADP
hassl-800	219	41	audit	audit	NOUN
hassl-800	219	42	to	to	PART
hassl-800	219	43	plummet	plummet	VERB
hassl-800	219	44	.	.	PUNCT
hassl-800	220	1	the	the	DET
hassl-800	220	2	case	case	NOUN
hassl-800	220	3	of	of	ADP
hassl-800	220	4	humanities	humanity	NOUN
hassl-800	220	5	and	and	CCONJ
hassl-800	220	6	social	social	ADJ
hassl-800	220	7	sciences	science	NOUN
hassl-800	220	8	letters	letter	NOUN
hassl-800	220	9	,	,	PUNCT
hassl-800	220	10	2018	2018	NUM
hassl-800	220	11	,	,	PUNCT
hassl-800	220	12	6(2	6(2	NUM
hassl-800	220	13	):	):	PUNCT
hassl-800	220	14	59	59	NUM
hassl-800	220	15	-	-	SYM
hassl-800	220	16	73	73	NUM
hassl-800	220	17	67	67	NUM
hassl-800	220	18	©	©	PROPN
hassl-800	220	19	2018	2018	NUM
hassl-800	220	20	conscientia	conscientia	PROPN
hassl-800	220	21	beam	beam	PROPN
hassl-800	220	22	.	.	PUNCT
hassl-800	221	1	all	all	DET
hassl-800	221	2	rights	right	NOUN
hassl-800	221	3	reserved	reserve	VERB
hassl-800	221	4	.	.	PUNCT
hassl-800	222	1	africa	africa	PROPN
hassl-800	222	2	petroleum	petroleum	PROPN
hassl-800	222	3	(	(	PUNCT
hassl-800	222	4	now	now	ADV
hassl-800	222	5	forte	forte	PROPN
hassl-800	222	6	plc	plc	PROPN
hassl-800	222	7	)	)	PUNCT
hassl-800	222	8	,	,	PUNCT
hassl-800	222	9	as	as	SCONJ
hassl-800	222	10	reported	report	VERB
hassl-800	222	11	by	by	ADP
hassl-800	222	12	aliyu	aliyu	PROPN
hassl-800	222	13	and	and	CCONJ
hassl-800	222	14	ishaq	ishaq	PROPN
hassl-800	222	15	(	(	PUNCT
hassl-800	222	16	2015	2015	NUM
hassl-800	222	17	)	)	PUNCT
hassl-800	222	18	where	where	SCONJ
hassl-800	222	19	about	about	ADV
hassl-800	222	20	24	24	NUM
hassl-800	222	21	billion	billion	NUM
hassl-800	222	22	naira	naira	NOUN
hassl-800	222	23	credit	credit	NOUN
hassl-800	222	24	facilities	facility	NOUN
hassl-800	222	25	were	be	AUX
hassl-800	222	26	not	not	PART
hassl-800	222	27	disclosed	disclose	VERB
hassl-800	222	28	in	in	ADP
hassl-800	222	29	the	the	DET
hassl-800	222	30	financial	financial	ADJ
hassl-800	222	31	statement	statement	NOUN
hassl-800	222	32	is	be	AUX
hassl-800	222	33	a	a	DET
hassl-800	222	34	typical	typical	ADJ
hassl-800	222	35	instance	instance	NOUN
hassl-800	222	36	of	of	ADP
hassl-800	222	37	how	how	SCONJ
hassl-800	222	38	earnings	earning	NOUN
hassl-800	222	39	management	management	NOUN
hassl-800	222	40	could	could	AUX
hassl-800	222	41	be	be	AUX
hassl-800	222	42	condoned	condone	VERB
hassl-800	222	43	due	due	ADJ
hassl-800	222	44	to	to	ADP
hassl-800	222	45	impaired	impaired	ADJ
hassl-800	222	46	auditor	auditor	NOUN
hassl-800	222	47	independence	independence	NOUN
hassl-800	222	48	.	.	PUNCT
hassl-800	223	1	the	the	DET
hassl-800	223	2	findings	finding	NOUN
hassl-800	223	3	of	of	ADP
hassl-800	223	4	maria	maria	PROPN
hassl-800	223	5	(	(	PUNCT
hassl-800	223	6	2016	2016	NUM
hassl-800	223	7	)	)	PUNCT
hassl-800	223	8	;	;	PUNCT
hassl-800	223	9	moraes	moraes	PROPN
hassl-800	223	10	and	and	CCONJ
hassl-800	223	11	martinez	martinez	PROPN
hassl-800	223	12	(	(	PUNCT
hassl-800	223	13	2015	2015	NUM
hassl-800	223	14	)	)	PUNCT
hassl-800	223	15	and	and	CCONJ
hassl-800	223	16	gupta	gupta	PROPN
hassl-800	223	17	et	et	PROPN
hassl-800	223	18	al	al	PROPN
hassl-800	223	19	.	.	PROPN
hassl-800	223	20	(	(	PUNCT
hassl-800	223	21	2009	2009	NUM
hassl-800	223	22	)	)	PUNCT
hassl-800	223	23	which	which	PRON
hassl-800	223	24	find	find	VERB
hassl-800	223	25	that	that	SCONJ
hassl-800	223	26	audit	audit	NOUN
hassl-800	223	27	quality	quality	NOUN
hassl-800	223	28	declined	decline	VERB
hassl-800	223	29	when	when	SCONJ
hassl-800	223	30	the	the	DET
hassl-800	223	31	audit	audit	NOUN
hassl-800	223	32	fee	fee	NOUN
hassl-800	223	33	is	be	AUX
hassl-800	223	34	abnormally	abnormally	ADV
hassl-800	223	35	low	low	ADJ
hassl-800	223	36	but	but	CCONJ
hassl-800	223	37	higher	high	ADJ
hassl-800	223	38	when	when	SCONJ
hassl-800	223	39	the	the	DET
hassl-800	223	40	audit	audit	NOUN
hassl-800	223	41	fee	fee	NOUN
hassl-800	223	42	was	be	AUX
hassl-800	223	43	astronomically	astronomically	ADV
hassl-800	223	44	high	high	ADJ
hassl-800	223	45	as	as	SCONJ
hassl-800	223	46	the	the	DET
hassl-800	223	47	auditors	auditor	NOUN
hassl-800	223	48	who	who	PRON
hassl-800	223	49	earned	earn	VERB
hassl-800	223	50	excess	excess	ADJ
hassl-800	223	51	fees	fee	NOUN
hassl-800	223	52	will	will	AUX
hassl-800	223	53	be	be	AUX
hassl-800	223	54	mindful	mindful	ADJ
hassl-800	223	55	of	of	ADP
hassl-800	223	56	the	the	DET
hassl-800	223	57	perceived	perceive	VERB
hassl-800	223	58	threat	threat	NOUN
hassl-800	223	59	to	to	ADP
hassl-800	223	60	their	their	PRON
hassl-800	223	61	independence	independence	NOUN
hassl-800	223	62	while	while	SCONJ
hassl-800	223	63	discharging	discharge	VERB
hassl-800	223	64	their	their	PRON
hassl-800	223	65	duties	duty	NOUN
hassl-800	223	66	and	and	CCONJ
hassl-800	223	67	thus	thus	ADV
hassl-800	223	68	,	,	PUNCT
hassl-800	223	69	take	take	VERB
hassl-800	223	70	necessary	necessary	ADJ
hassl-800	223	71	steps	step	NOUN
hassl-800	223	72	to	to	PART
hassl-800	223	73	preserve	preserve	VERB
hassl-800	223	74	their	their	PRON
hassl-800	223	75	reputation	reputation	NOUN
hassl-800	223	76	capital	capital	NOUN
hassl-800	223	77	.	.	PUNCT
hassl-800	224	1	the	the	DET
hassl-800	224	2	two	two	NUM
hassl-800	224	3	control	control	NOUN
hassl-800	224	4	variables	variable	NOUN
hassl-800	224	5	of	of	ADP
hassl-800	224	6	leverage	leverage	NOUN
hassl-800	224	7	and	and	CCONJ
hassl-800	224	8	age	age	NOUN
hassl-800	224	9	displayed	display	VERB
hassl-800	224	10	a	a	DET
hassl-800	224	11	negative	negative	ADJ
hassl-800	224	12	and	and	CCONJ
hassl-800	224	13	positive	positive	ADJ
hassl-800	224	14	relationship	relationship	NOUN
hassl-800	224	15	with	with	ADP
hassl-800	224	16	audit	audit	NOUN
hassl-800	224	17	quality	quality	NOUN
hassl-800	224	18	respectively	respectively	ADV
hassl-800	224	19	.	.	PUNCT
hassl-800	225	1	however	however	ADV
hassl-800	225	2	,	,	PUNCT
hassl-800	225	3	the	the	DET
hassl-800	225	4	former	former	ADJ
hassl-800	225	5	is	be	AUX
hassl-800	225	6	not	not	PART
hassl-800	225	7	significant	significant	ADJ
hassl-800	225	8	(	(	PUNCT
hassl-800	225	9	p=0.129	p=0.129	NUM
hassl-800	225	10	)	)	PUNCT
hassl-800	225	11	while	while	SCONJ
hassl-800	225	12	the	the	DET
hassl-800	225	13	latter	latter	ADJ
hassl-800	225	14	(	(	PUNCT
hassl-800	225	15	age	age	NOUN
hassl-800	225	16	)	)	PUNCT
hassl-800	225	17	passed	pass	VERB
hassl-800	225	18	the	the	DET
hassl-800	225	19	significance	significance	NOUN
hassl-800	225	20	test	test	NOUN
hassl-800	225	21	at	at	ADP
hassl-800	225	22	1	1	NUM
hassl-800	225	23	%	%	NOUN
hassl-800	225	24	(	(	PUNCT
hassl-800	225	25	p=0.0000	p=0.0000	PROPN
hassl-800	225	26	)	)	PUNCT
hassl-800	225	27	.	.	PUNCT
hassl-800	226	1	the	the	DET
hassl-800	226	2	slope	slope	NOUN
hassl-800	226	3	coefficient	coefficient	NOUN
hassl-800	226	4	signs	sign	NOUN
hassl-800	226	5	of	of	ADP
hassl-800	226	6	the	the	DET
hassl-800	226	7	two	two	NUM
hassl-800	226	8	variables	variable	NOUN
hassl-800	226	9	(	(	PUNCT
hassl-800	226	10	lev	lev	NOUN
hassl-800	226	11	and	and	CCONJ
hassl-800	226	12	age	age	NOUN
hassl-800	226	13	)	)	PUNCT
hassl-800	226	14	aligned	align	VERB
hassl-800	226	15	with	with	ADP
hassl-800	226	16	the	the	DET
hassl-800	226	17	expectation	expectation	NOUN
hassl-800	226	18	,	,	PUNCT
hassl-800	226	19	because	because	SCONJ
hassl-800	226	20	the	the	DET
hassl-800	226	21	basic	basic	ADJ
hassl-800	226	22	assumption	assumption	NOUN
hassl-800	226	23	is	be	AUX
hassl-800	226	24	that	that	SCONJ
hassl-800	226	25	older	old	ADJ
hassl-800	226	26	firms	firm	NOUN
hassl-800	226	27	have	have	VERB
hassl-800	226	28	more	more	ADJ
hassl-800	226	29	to	to	PART
hassl-800	226	30	protect	protect	VERB
hassl-800	226	31	including	include	VERB
hassl-800	226	32	reputation	reputation	NOUN
hassl-800	226	33	and	and	CCONJ
hassl-800	226	34	are	be	AUX
hassl-800	226	35	most	most	ADV
hassl-800	226	36	likely	likely	ADJ
hassl-800	226	37	not	not	PART
hassl-800	226	38	to	to	PART
hassl-800	226	39	compromise	compromise	VERB
hassl-800	226	40	;	;	PUNCT
hassl-800	226	41	while	while	SCONJ
hassl-800	226	42	highly	highly	ADV
hassl-800	226	43	levered	lever	VERB
hassl-800	226	44	firms	firm	NOUN
hassl-800	226	45	may	may	AUX
hassl-800	226	46	be	be	AUX
hassl-800	226	47	tempted	tempt	VERB
hassl-800	226	48	to	to	PART
hassl-800	226	49	save	save	VERB
hassl-800	226	50	costs	cost	NOUN
hassl-800	226	51	and	and	CCONJ
hassl-800	226	52	engage	engage	VERB
hassl-800	226	53	in	in	ADP
hassl-800	226	54	lowering	lower	VERB
hassl-800	226	55	audit	audit	NOUN
hassl-800	226	56	fees	fee	NOUN
hassl-800	226	57	which	which	PRON
hassl-800	226	58	may	may	AUX
hassl-800	226	59	negatively	negatively	ADV
hassl-800	226	60	affect	affect	VERB
hassl-800	226	61	the	the	DET
hassl-800	226	62	audit	audit	NOUN
hassl-800	226	63	quality	quality	NOUN
hassl-800	226	64	.	.	PUNCT
hassl-800	227	1	ashbaugh	ashbaugh	PROPN
hassl-800	227	2	et	et	PROPN
hassl-800	227	3	al	al	PROPN
hassl-800	227	4	.	.	PROPN
hassl-800	228	1	(	(	PUNCT
hassl-800	228	2	2003	2003	NUM
hassl-800	228	3	)	)	PUNCT
hassl-800	228	4	supports	support	VERB
hassl-800	228	5	that	that	SCONJ
hassl-800	228	6	higher	high	ADJ
hassl-800	228	7	amount	amount	NOUN
hassl-800	228	8	of	of	ADP
hassl-800	228	9	debt	debt	NOUN
hassl-800	228	10	ratio	ratio	NOUN
hassl-800	228	11	is	be	AUX
hassl-800	228	12	generally	generally	ADV
hassl-800	228	13	associated	associate	VERB
hassl-800	228	14	with	with	ADP
hassl-800	228	15	lower	low	ADJ
hassl-800	228	16	earnings	earning	NOUN
hassl-800	228	17	quality	quality	NOUN
hassl-800	228	18	.	.	PUNCT
hassl-800	229	1	6	6	X
hassl-800	229	2	.	.	X
hassl-800	229	3	conclusion	conclusion	NOUN
hassl-800	229	4	and	and	CCONJ
hassl-800	229	5	recommendations	recommendation	NOUN
hassl-800	229	6	this	this	DET
hassl-800	229	7	study	study	NOUN
hassl-800	229	8	basically	basically	ADV
hassl-800	229	9	examined	examine	VERB
hassl-800	229	10	the	the	DET
hassl-800	229	11	relationship	relationship	NOUN
hassl-800	229	12	between	between	ADP
hassl-800	229	13	audit	audit	NOUN
hassl-800	229	14	fees	fee	NOUN
hassl-800	229	15	on	on	ADP
hassl-800	229	16	audit	audit	NOUN
hassl-800	229	17	quality	quality	NOUN
hassl-800	229	18	in	in	ADP
hassl-800	229	19	nigeria	nigeria	PROPN
hassl-800	229	20	.	.	PUNCT
hassl-800	230	1	the	the	DET
hassl-800	230	2	major	major	ADJ
hassl-800	230	3	research	research	NOUN
hassl-800	230	4	question	question	NOUN
hassl-800	230	5	was	be	AUX
hassl-800	230	6	to	to	PART
hassl-800	230	7	find	find	VERB
hassl-800	230	8	out	out	ADP
hassl-800	230	9	if	if	SCONJ
hassl-800	230	10	audit	audit	NOUN
hassl-800	230	11	fees	fee	NOUN
hassl-800	230	12	(	(	PUNCT
hassl-800	230	13	whether	whether	SCONJ
hassl-800	230	14	high	high	ADJ
hassl-800	230	15	or	or	CCONJ
hassl-800	230	16	low	low	ADJ
hassl-800	230	17	)	)	PUNCT
hassl-800	230	18	have	have	VERB
hassl-800	230	19	significant	significant	ADJ
hassl-800	230	20	influence	influence	NOUN
hassl-800	230	21	in	in	ADP
hassl-800	230	22	determining	determine	VERB
hassl-800	230	23	audit	audit	NOUN
hassl-800	230	24	quality	quality	NOUN
hassl-800	230	25	.	.	PUNCT
hassl-800	231	1	to	to	PART
hassl-800	231	2	address	address	VERB
hassl-800	231	3	this	this	DET
hassl-800	231	4	fundamental	fundamental	ADJ
hassl-800	231	5	question	question	NOUN
hassl-800	231	6	,	,	PUNCT
hassl-800	231	7	cross	cross	VERB
hassl-800	231	8	sectional	sectional	ADJ
hassl-800	231	9	data	datum	NOUN
hassl-800	231	10	was	be	AUX
hassl-800	231	11	gathered	gather	VERB
hassl-800	231	12	from	from	ADP
hassl-800	231	13	the	the	DET
hassl-800	231	14	annual	annual	ADJ
hassl-800	231	15	financial	financial	ADJ
hassl-800	231	16	reports	report	NOUN
hassl-800	231	17	and	and	CCONJ
hassl-800	231	18	statements	statement	NOUN
hassl-800	231	19	of	of	ADP
hassl-800	231	20	nine	nine	NUM
hassl-800	231	21	(	(	PUNCT
hassl-800	231	22	9	9	NUM
hassl-800	231	23	)	)	PUNCT
hassl-800	231	24	out	out	ADP
hassl-800	231	25	of	of	ADP
hassl-800	231	26	the	the	DET
hassl-800	231	27	ten	ten	NUM
hassl-800	231	28	(	(	PUNCT
hassl-800	231	29	10	10	NUM
hassl-800	231	30	)	)	PUNCT
hassl-800	231	31	oil	oil	NOUN
hassl-800	231	32	and	and	CCONJ
hassl-800	231	33	gas	gas	NOUN
hassl-800	231	34	companies	company	NOUN
hassl-800	231	35	in	in	ADP
hassl-800	231	36	the	the	DET
hassl-800	231	37	downstream	downstream	ADJ
hassl-800	231	38	sector	sector	NOUN
hassl-800	231	39	of	of	ADP
hassl-800	231	40	nigerian	nigerian	ADJ
hassl-800	231	41	petroleum	petroleum	NOUN
hassl-800	231	42	industry	industry	NOUN
hassl-800	231	43	listed	list	VERB
hassl-800	231	44	on	on	ADP
hassl-800	231	45	the	the	DET
hassl-800	231	46	floor	floor	NOUN
hassl-800	231	47	of	of	ADP
hassl-800	231	48	nigeria	nigeria	PROPN
hassl-800	231	49	stock	stock	PROPN
hassl-800	231	50	exchange	exchange	PROPN
hassl-800	231	51	for	for	ADP
hassl-800	231	52	8	8	NUM
hassl-800	231	53	financial	financial	ADJ
hassl-800	231	54	years	year	NOUN
hassl-800	231	55	.	.	PUNCT
hassl-800	232	1	audit	audit	NOUN
hassl-800	232	2	quality	quality	NOUN
hassl-800	232	3	was	be	AUX
hassl-800	232	4	taken	take	VERB
hassl-800	232	5	as	as	SCONJ
hassl-800	232	6	the	the	DET
hassl-800	232	7	dependent	dependent	ADJ
hassl-800	232	8	variable	variable	NOUN
hassl-800	232	9	is	be	AUX
hassl-800	232	10	measured	measure	VERB
hassl-800	232	11	as	as	ADP
hassl-800	232	12	a	a	DET
hassl-800	232	13	dummy	dummy	ADJ
hassl-800	232	14	variable	variable	NOUN
hassl-800	232	15	by	by	ADP
hassl-800	232	16	assigning	assign	VERB
hassl-800	232	17	the	the	DET
hassl-800	232	18	value	value	NOUN
hassl-800	232	19	of	of	ADP
hassl-800	232	20	1	1	NUM
hassl-800	232	21	if	if	SCONJ
hassl-800	232	22	the	the	DET
hassl-800	232	23	company	company	NOUN
hassl-800	232	24	was	be	AUX
hassl-800	232	25	audited	audit	VERB
hassl-800	232	26	by	by	ADP
hassl-800	232	27	one	one	NUM
hassl-800	232	28	of	of	ADP
hassl-800	232	29	the	the	DET
hassl-800	232	30	big4	big4	NOUN
hassl-800	232	31	audit	audit	NOUN
hassl-800	232	32	firms	firm	NOUN
hassl-800	232	33	in	in	ADP
hassl-800	232	34	a	a	DET
hassl-800	232	35	particular	particular	ADJ
hassl-800	232	36	year	year	NOUN
hassl-800	232	37	,	,	PUNCT
hassl-800	232	38	and	and	CCONJ
hassl-800	232	39	0	0	NUM
hassl-800	232	40	if	if	SCONJ
hassl-800	232	41	not	not	PART
hassl-800	232	42	.	.	PUNCT
hassl-800	233	1	audit	audit	NOUN
hassl-800	233	2	fees	fee	NOUN
hassl-800	233	3	,	,	PUNCT
hassl-800	233	4	on	on	ADP
hassl-800	233	5	its	its	PRON
hassl-800	233	6	part	part	NOUN
hassl-800	233	7	,	,	PUNCT
hassl-800	233	8	was	be	AUX
hassl-800	233	9	taken	take	VERB
hassl-800	233	10	as	as	ADP
hassl-800	233	11	the	the	DET
hassl-800	233	12	independent	independent	ADJ
hassl-800	233	13	variable	variable	NOUN
hassl-800	233	14	,	,	PUNCT
hassl-800	233	15	along	along	ADP
hassl-800	233	16	two	two	NUM
hassl-800	233	17	other	other	ADJ
hassl-800	233	18	control	control	NOUN
hassl-800	233	19	variables	variable	NOUN
hassl-800	233	20	–	–	PUNCT
hassl-800	233	21	leverage	leverage	NOUN
hassl-800	233	22	and	and	CCONJ
hassl-800	233	23	age	age	NOUN
hassl-800	233	24	.	.	PUNCT
hassl-800	234	1	the	the	DET
hassl-800	234	2	audit	audit	NOUN
hassl-800	234	3	fee	fee	NOUN
hassl-800	234	4	variable	variable	NOUN
hassl-800	234	5	was	be	AUX
hassl-800	234	6	measured	measure	VERB
hassl-800	234	7	as	as	ADP
hassl-800	234	8	the	the	DET
hassl-800	234	9	natural	natural	ADJ
hassl-800	234	10	log	log	NOUN
hassl-800	234	11	of	of	ADP
hassl-800	234	12	total	total	ADJ
hassl-800	234	13	fees	fee	NOUN
hassl-800	234	14	paid	pay	VERB
hassl-800	234	15	recorded	record	VERB
hassl-800	234	16	as	as	ADP
hassl-800	234	17	auditor	auditor	NOUN
hassl-800	234	18	remuneration	remuneration	NOUN
hassl-800	234	19	in	in	ADP
hassl-800	234	20	the	the	DET
hassl-800	234	21	financial	financial	ADJ
hassl-800	234	22	reports	report	NOUN
hassl-800	234	23	assessed	assess	VERB
hassl-800	234	24	.	.	PUNCT
hassl-800	235	1	in	in	ADP
hassl-800	235	2	all	all	PRON
hassl-800	235	3	,	,	PUNCT
hassl-800	235	4	the	the	DET
hassl-800	235	5	data	datum	NOUN
hassl-800	235	6	set	set	VERB
hassl-800	235	7	amounted	amount	VERB
hassl-800	235	8	to	to	ADP
hassl-800	235	9	panel	panel	NOUN
hassl-800	235	10	of	of	ADP
hassl-800	235	11	72	72	NUM
hassl-800	235	12	observations	observation	NOUN
hassl-800	235	13	which	which	PRON
hassl-800	235	14	was	be	AUX
hassl-800	235	15	analyzed	analyze	VERB
hassl-800	235	16	using	use	VERB
hassl-800	235	17	descriptive	descriptive	ADJ
hassl-800	235	18	statistics	statistic	NOUN
hassl-800	235	19	,	,	PUNCT
hassl-800	235	20	correlation	correlation	NOUN
hassl-800	235	21	and	and	CCONJ
hassl-800	235	22	binary	binary	NOUN
hassl-800	235	23	logit	logit	PROPN
hassl-800	235	24	estimation	estimation	NOUN
hassl-800	235	25	technique	technique	NOUN
hassl-800	235	26	.	.	PUNCT
hassl-800	236	1	based	base	VERB
hassl-800	236	2	on	on	ADP
hassl-800	236	3	the	the	DET
hassl-800	236	4	outcome	outcome	NOUN
hassl-800	236	5	of	of	ADP
hassl-800	236	6	the	the	DET
hassl-800	236	7	results	result	NOUN
hassl-800	236	8	,	,	PUNCT
hassl-800	236	9	it	it	PRON
hassl-800	236	10	can	can	AUX
hassl-800	236	11	be	be	AUX
hassl-800	236	12	concluded	conclude	VERB
hassl-800	236	13	that	that	SCONJ
hassl-800	236	14	a	a	DET
hassl-800	236	15	dominating	dominating	NOUN
hassl-800	236	16	majority	majority	NOUN
hassl-800	236	17	of	of	ADP
hassl-800	236	18	the	the	DET
hassl-800	236	19	sampled	sample	VERB
hassl-800	236	20	companies	company	NOUN
hassl-800	236	21	employ	employ	VERB
hassl-800	236	22	the	the	DET
hassl-800	236	23	services	service	NOUN
hassl-800	236	24	of	of	ADP
hassl-800	236	25	one	one	NUM
hassl-800	236	26	of	of	ADP
hassl-800	236	27	the	the	DET
hassl-800	236	28	big4	big4	NOUN
hassl-800	236	29	audit	audit	NOUN
hassl-800	236	30	firms	firm	NOUN
hassl-800	236	31	and	and	CCONJ
hassl-800	236	32	over	over	ADP
hassl-800	236	33	50	50	NUM
hassl-800	236	34	%	%	NOUN
hassl-800	236	35	of	of	ADP
hassl-800	236	36	the	the	DET
hassl-800	236	37	firms	firm	NOUN
hassl-800	236	38	are	be	AUX
hassl-800	236	39	highly	highly	ADV
hassl-800	236	40	levered	lever	VERB
hassl-800	236	41	.	.	PUNCT
hassl-800	237	1	on	on	ADP
hassl-800	237	2	the	the	DET
hassl-800	237	3	major	major	ADJ
hassl-800	237	4	research	research	NOUN
hassl-800	237	5	question	question	NOUN
hassl-800	237	6	of	of	ADP
hassl-800	237	7	the	the	DET
hassl-800	237	8	study	study	NOUN
hassl-800	237	9	,	,	PUNCT
hassl-800	237	10	the	the	DET
hassl-800	237	11	result	result	NOUN
hassl-800	237	12	showed	show	VERB
hassl-800	237	13	that	that	SCONJ
hassl-800	237	14	higher	high	ADJ
hassl-800	237	15	audit	audit	NOUN
hassl-800	237	16	fees	fee	NOUN
hassl-800	237	17	is	be	AUX
hassl-800	237	18	associated	associate	VERB
hassl-800	237	19	with	with	ADP
hassl-800	237	20	lower	low	ADJ
hassl-800	237	21	audit	audit	NOUN
hassl-800	237	22	quality	quality	NOUN
hassl-800	237	23	,	,	PUNCT
hassl-800	237	24	thereby	thereby	ADV
hassl-800	237	25	supporting	support	VERB
hassl-800	237	26	the	the	DET
hassl-800	237	27	assumption	assumption	NOUN
hassl-800	237	28	that	that	SCONJ
hassl-800	237	29	“	"	PUNCT
hassl-800	237	30	higher	high	ADJ
hassl-800	237	31	audit	audit	NOUN
hassl-800	237	32	fees	fee	NOUN
hassl-800	237	33	are	be	AUX
hassl-800	237	34	likely	likely	ADJ
hassl-800	237	35	to	to	PART
hassl-800	237	36	compromise	compromise	VERB
hassl-800	237	37	auditors	auditor	NOUN
hassl-800	237	38	’	’	PART
hassl-800	237	39	independence	independence	NOUN
hassl-800	237	40	and	and	CCONJ
hassl-800	237	41	,	,	PUNCT
hassl-800	237	42	thereby	thereby	ADV
hassl-800	237	43	,	,	PUNCT
hassl-800	237	44	result	result	VERB
hassl-800	237	45	in	in	ADP
hassl-800	237	46	lower	low	ADJ
hassl-800	237	47	audit	audit	NOUN
hassl-800	237	48	quality	quality	NOUN
hassl-800	237	49	”	"	PUNCT
hassl-800	237	50	.	.	PUNCT
hassl-800	238	1	it	it	PRON
hassl-800	238	2	was	be	AUX
hassl-800	238	3	also	also	ADV
hassl-800	238	4	evident	evident	ADJ
hassl-800	238	5	from	from	ADP
hassl-800	238	6	the	the	DET
hassl-800	238	7	correlation	correlation	NOUN
hassl-800	238	8	result	result	VERB
hassl-800	238	9	that	that	SCONJ
hassl-800	238	10	older	old	ADJ
hassl-800	238	11	firms	firm	NOUN
hassl-800	238	12	are	be	AUX
hassl-800	238	13	most	most	ADV
hassl-800	238	14	likely	likely	ADJ
hassl-800	238	15	to	to	PART
hassl-800	238	16	pay	pay	VERB
hassl-800	238	17	more	more	ADJ
hassl-800	238	18	audit	audit	NOUN
hassl-800	238	19	fees	fee	NOUN
hassl-800	238	20	and	and	CCONJ
hassl-800	238	21	are	be	AUX
hassl-800	238	22	also	also	ADV
hassl-800	238	23	associated	associate	VERB
hassl-800	238	24	with	with	ADP
hassl-800	238	25	higher	high	ADJ
hassl-800	238	26	audit	audit	NOUN
hassl-800	238	27	quality	quality	NOUN
hassl-800	238	28	(	(	PUNCT
hassl-800	238	29	see	see	VERB
hassl-800	238	30	table	table	NOUN
hassl-800	238	31	4.2	4.2	NUM
hassl-800	238	32	)	)	PUNCT
hassl-800	238	33	.	.	PUNCT
hassl-800	239	1	on	on	ADP
hassl-800	239	2	the	the	DET
hassl-800	239	3	variable	variable	NOUN
hassl-800	239	4	of	of	ADP
hassl-800	239	5	leverage	leverage	NOUN
hassl-800	239	6	and	and	CCONJ
hassl-800	239	7	firm	firm	ADJ
hassl-800	239	8	age	age	NOUN
hassl-800	239	9	,	,	PUNCT
hassl-800	239	10	is	be	AUX
hassl-800	239	11	was	be	AUX
hassl-800	239	12	ascertained	ascertain	VERB
hassl-800	239	13	that	that	SCONJ
hassl-800	239	14	audit	audit	NOUN
hassl-800	239	15	quality	quality	NOUN
hassl-800	239	16	is	be	AUX
hassl-800	239	17	invariant	invariant	ADJ
hassl-800	239	18	to	to	PART
hassl-800	239	19	firm	firm	VERB
hassl-800	239	20	leverage	leverage	NOUN
hassl-800	239	21	,	,	PUNCT
hassl-800	239	22	while	while	SCONJ
hassl-800	239	23	firm	firm	ADJ
hassl-800	239	24	age	age	NOUN
hassl-800	239	25	is	be	AUX
hassl-800	239	26	a	a	DET
hassl-800	239	27	significant	significant	ADJ
hassl-800	239	28	factor	factor	NOUN
hassl-800	239	29	in	in	ADP
hassl-800	239	30	explaining	explain	VERB
hassl-800	239	31	variations	variation	NOUN
hassl-800	239	32	in	in	ADP
hassl-800	239	33	both	both	DET
hassl-800	239	34	audit	audit	NOUN
hassl-800	239	35	fees	fee	NOUN
hassl-800	239	36	and	and	CCONJ
hassl-800	239	37	audit	audit	NOUN
hassl-800	239	38	quality	quality	NOUN
hassl-800	239	39	.	.	PUNCT
hassl-800	240	1	it	it	PRON
hassl-800	240	2	is	be	AUX
hassl-800	240	3	recommended	recommend	VERB
hassl-800	240	4	that	that	SCONJ
hassl-800	240	5	regulators	regulator	NOUN
hassl-800	240	6	of	of	ADP
hassl-800	240	7	the	the	DET
hassl-800	240	8	auditing	auditing	NOUN
hassl-800	240	9	practice	practice	NOUN
hassl-800	240	10	should	should	AUX
hassl-800	240	11	adopt	adopt	VERB
hassl-800	240	12	measures	measure	NOUN
hassl-800	240	13	to	to	PART
hassl-800	240	14	regulate	regulate	VERB
hassl-800	240	15	and	and	CCONJ
hassl-800	240	16	monitor	monitor	VERB
hassl-800	240	17	the	the	DET
hassl-800	240	18	audit	audit	NOUN
hassl-800	240	19	pricing	pricing	NOUN
hassl-800	240	20	process	process	NOUN
hassl-800	240	21	in	in	SCONJ
hassl-800	240	22	order	order	NOUN
hassl-800	240	23	to	to	PART
hassl-800	240	24	strike	strike	VERB
hassl-800	240	25	a	a	DET
hassl-800	240	26	balance	balance	NOUN
hassl-800	240	27	and	and	CCONJ
hassl-800	240	28	reduce	reduce	VERB
hassl-800	240	29	over	over	ADV
hassl-800	240	30	-	-	PUNCT
hassl-800	240	31	charging	charge	VERB
hassl-800	240	32	and	and	CCONJ
hassl-800	240	33	under	under	ADV
hassl-800	240	34	-	-	PUNCT
hassl-800	240	35	charging	charging	NOUN
hassl-800	240	36	which	which	PRON
hassl-800	240	37	several	several	ADJ
hassl-800	240	38	school	school	NOUN
hassl-800	240	39	of	of	ADP
hassl-800	240	40	thoughts	thought	NOUN
hassl-800	240	41	suggest	suggest	VERB
hassl-800	240	42	could	could	AUX
hassl-800	240	43	be	be	AUX
hassl-800	240	44	used	use	VERB
hassl-800	240	45	to	to	PART
hassl-800	240	46	impair	impair	VERB
hassl-800	240	47	the	the	DET
hassl-800	240	48	independence	independence	NOUN
hassl-800	240	49	of	of	ADP
hassl-800	240	50	the	the	DET
hassl-800	240	51	auditor	auditor	NOUN
hassl-800	240	52	.	.	PUNCT
hassl-800	241	1	funding	funding	NOUN
hassl-800	241	2	:	:	PUNCT
hassl-800	241	3	this	this	DET
hassl-800	241	4	study	study	NOUN
hassl-800	241	5	received	receive	VERB
hassl-800	241	6	no	no	DET
hassl-800	241	7	specific	specific	ADJ
hassl-800	241	8	financial	financial	ADJ
hassl-800	241	9	support	support	NOUN
hassl-800	241	10	.	.	PUNCT
hassl-800	242	1	competing	compete	VERB
hassl-800	242	2	interests	interest	NOUN
hassl-800	242	3	:	:	PUNCT
hassl-800	242	4	the	the	DET
hassl-800	242	5	authors	author	NOUN
hassl-800	242	6	declare	declare	VERB
hassl-800	242	7	that	that	SCONJ
hassl-800	242	8	they	they	PRON
hassl-800	242	9	have	have	VERB
hassl-800	242	10	no	no	DET
hassl-800	242	11	competing	compete	VERB
hassl-800	242	12	interests	interest	NOUN
hassl-800	242	13	.	.	PUNCT
hassl-800	243	1	contributors	contributor	NOUN
hassl-800	243	2	/	/	SYM
hassl-800	243	3	acknowledgement	acknowledgement	NOUN
hassl-800	243	4	:	:	PUNCT
hassl-800	243	5	all	all	DET
hassl-800	243	6	authors	author	NOUN
hassl-800	243	7	contributed	contribute	VERB
hassl-800	243	8	equally	equally	ADV
hassl-800	243	9	to	to	ADP
hassl-800	243	10	the	the	DET
hassl-800	243	11	conception	conception	NOUN
hassl-800	243	12	and	and	CCONJ
hassl-800	243	13	design	design	NOUN
hassl-800	243	14	of	of	ADP
hassl-800	243	15	the	the	DET
hassl-800	243	16	study	study	NOUN
hassl-800	243	17	.	.	PUNCT
hassl-800	244	1	references	reference	NOUN
hassl-800	244	2	al	al	PROPN
hassl-800	244	3	-	-	PUNCT
hassl-800	244	4	khoury	khoury	PROPN
hassl-800	244	5	,	,	PUNCT
hassl-800	244	6	a.f	a.f	PROPN
hassl-800	244	7	.	.	PROPN
hassl-800	244	8	,	,	PUNCT
hassl-800	244	9	m.	m.	PROPN
hassl-800	244	10	al	al	PROPN
hassl-800	244	11	-	-	PUNCT
hassl-800	244	12	sharif	sharif	PROPN
hassl-800	244	13	,	,	PUNCT
hassl-800	244	14	j.	j.	PROPN
hassl-800	244	15	hanania	hanania	PROPN
hassl-800	244	16	,	,	PUNCT
hassl-800	244	17	i.a	i.a	PROPN
hassl-800	244	18	.	.	PROPN
hassl-800	244	19	al	al	PROPN
hassl-800	244	20	-	-	PUNCT
hassl-800	244	21	malki	malki	PROPN
hassl-800	244	22	and	and	CCONJ
hassl-800	244	23	m.	m.	NOUN
hassl-800	244	24	jallad	jallad	PROPN
hassl-800	244	25	,	,	PUNCT
hassl-800	244	26	2015	2015	NUM
hassl-800	244	27	.	.	PUNCT
hassl-800	245	1	auditor	auditor	NOUN
hassl-800	245	2	independence	independence	NOUN
hassl-800	245	3	and	and	CCONJ
hassl-800	245	4	mandatory	mandatory	ADJ
hassl-800	245	5	auditor	auditor	NOUN
hassl-800	245	6	rotation	rotation	NOUN
hassl-800	245	7	in	in	ADP
hassl-800	245	8	jordan	jordan	PROPN
hassl-800	245	9	.	.	PUNCT
hassl-800	246	1	international	international	ADJ
hassl-800	246	2	business	business	NOUN
hassl-800	246	3	research	research	NOUN
hassl-800	246	4	,	,	PUNCT
hassl-800	246	5	8(4	8(4	NUM
hassl-800	246	6	):	):	PUNCT
hassl-800	246	7	73	73	NUM
hassl-800	246	8	-	-	SYM
hassl-800	246	9	82	82	NUM
hassl-800	246	10	.	.	PUNCT
hassl-800	247	1	view	view	NOUN
hassl-800	247	2	at	at	ADP
hassl-800	247	3	google	google	PROPN
hassl-800	247	4	scholar	scholar	NOUN
hassl-800	247	5	|	|	ADV
hassl-800	247	6	view	view	NOUN
hassl-800	247	7	at	at	ADP
hassl-800	247	8	publisher	publisher	NOUN
hassl-800	247	9	https://scholar.google.com/scholar?hl=en&q=auditor%20independence%20and%20mandatory%20auditor%20rotation%20in%20jordan	https://scholar.google.com/scholar?hl=en&q=auditor%20independence%20and%20mandatory%20auditor%20rotation%20in%20jordan	PROPN
hassl-800	248	1	http://dx.doi.org/10.5539/ibr.v8n4p73	http://dx.doi.org/10.5539/ibr.v8n4p73	PROPN
hassl-800	248	2	humanities	humanity	NOUN
hassl-800	248	3	and	and	CCONJ
hassl-800	248	4	social	social	ADJ
hassl-800	248	5	sciences	science	NOUN
hassl-800	248	6	letters	letter	NOUN
hassl-800	248	7	,	,	PUNCT
hassl-800	248	8	2018	2018	NUM
hassl-800	248	9	,	,	PUNCT
hassl-800	248	10	6(2	6(2	NUM
hassl-800	248	11	):	):	PUNCT
hassl-800	248	12	59	59	NUM
hassl-800	248	13	-	-	SYM
hassl-800	248	14	73	73	NUM
hassl-800	248	15	68	68	NUM
hassl-800	248	16	©	©	PROPN
hassl-800	248	17	2018	2018	NUM
hassl-800	248	18	conscientia	conscientia	PROPN
hassl-800	248	19	beam	beam	PROPN
hassl-800	248	20	.	.	PUNCT
hassl-800	249	1	all	all	DET
hassl-800	249	2	rights	right	NOUN
hassl-800	249	3	reserved	reserve	VERB
hassl-800	249	4	.	.	PUNCT
hassl-800	250	1	aliyu	aliyu	NOUN
hassl-800	250	2	,	,	PUNCT
hassl-800	250	3	s.k	s.k	PROPN
hassl-800	250	4	.	.	PROPN
hassl-800	250	5	and	and	CCONJ
hassl-800	250	6	a.s	a.s	PROPN
hassl-800	250	7	.	.	PROPN
hassl-800	250	8	ishaq	ishaq	PROPN
hassl-800	250	9	,	,	PUNCT
hassl-800	250	10	2015	2015	NUM
hassl-800	250	11	.	.	PUNCT
hassl-800	251	1	board	board	NOUN
hassl-800	251	2	characteristics	characteristic	NOUN
hassl-800	251	3	,	,	PUNCT
hassl-800	251	4	independent	independent	ADJ
hassl-800	251	5	audit	audit	NOUN
hassl-800	251	6	committee	committee	NOUN
hassl-800	251	7	and	and	CCONJ
hassl-800	251	8	financial	financial	ADJ
hassl-800	251	9	reporting	reporting	NOUN
hassl-800	251	10	quality	quality	NOUN
hassl-800	251	11	of	of	ADP
hassl-800	251	12	oil	oil	NOUN
hassl-800	251	13	marketing	marketing	NOUN
hassl-800	251	14	firms	firm	NOUN
hassl-800	251	15	:	:	PUNCT
hassl-800	251	16	evidence	evidence	NOUN
hassl-800	251	17	from	from	ADP
hassl-800	251	18	nigeria	nigeria	PROPN
hassl-800	251	19	.	.	PUNCT
hassl-800	252	1	journal	journal	PROPN
hassl-800	252	2	of	of	ADP
hassl-800	252	3	finance	finance	NOUN
hassl-800	252	4	,	,	PUNCT
hassl-800	252	5	accounting	accounting	NOUN
hassl-800	252	6	and	and	CCONJ
hassl-800	252	7	management	management	NOUN
hassl-800	252	8	,	,	PUNCT
hassl-800	252	9	6(2	6(2	NUM
hassl-800	252	10	):	):	PUNCT
hassl-800	252	11	34	34	NUM
hassl-800	252	12	-	-	SYM
hassl-800	252	13	50	50	NUM
hassl-800	252	14	.	.	PUNCT
hassl-800	253	1	view	view	NOUN
hassl-800	253	2	at	at	ADP
hassl-800	253	3	google	google	PROPN
hassl-800	253	4	scholar	scholar	PROPN
hassl-800	253	5	ashbaugh	ashbaugh	PROPN
hassl-800	253	6	,	,	PUNCT
hassl-800	253	7	h.	h.	PROPN
hassl-800	253	8	,	,	PUNCT
hassl-800	253	9	r.	r.	PROPN
hassl-800	253	10	lafond	lafond	PROPN
hassl-800	253	11	and	and	CCONJ
hassl-800	253	12	b.w	b.w	PROPN
hassl-800	253	13	.	.	PROPN
hassl-800	253	14	mayhew	mayhew	PROPN
hassl-800	253	15	,	,	PUNCT
hassl-800	253	16	2003	2003	NUM
hassl-800	253	17	.	.	PUNCT
hassl-800	254	1	do	do	AUX
hassl-800	254	2	nonaudit	nonaudit	PROPN
hassl-800	254	3	services	service	NOUN
hassl-800	254	4	compromise	compromise	VERB
hassl-800	254	5	auditor	auditor	NOUN
hassl-800	254	6	independence	independence	NOUN
hassl-800	254	7	?	?	PUNCT
hassl-800	255	1	further	further	ADJ
hassl-800	255	2	evidence	evidence	NOUN
hassl-800	255	3	.	.	PUNCT
hassl-800	256	1	accounting	accounting	NOUN
hassl-800	256	2	review	review	PROPN
hassl-800	256	3	,	,	PUNCT
hassl-800	256	4	78(3	78(3	NUM
hassl-800	256	5	):	):	PUNCT
hassl-800	256	6	611	611	NUM
hassl-800	256	7	-	-	SYM
hassl-800	256	8	639	639	NUM
hassl-800	256	9	.	.	PUNCT
hassl-800	257	1	view	view	NOUN
hassl-800	257	2	at	at	ADP
hassl-800	257	3	google	google	PROPN
hassl-800	257	4	scholar	scholar	NOUN
hassl-800	257	5	|	|	ADV
hassl-800	257	6	view	view	NOUN
hassl-800	257	7	at	at	ADP
hassl-800	257	8	publisher	publisher	NOUN
hassl-800	257	9	babatolu	babatolu	PROPN
hassl-800	257	10	,	,	PUNCT
hassl-800	257	11	a.t	a.t	PROPN
hassl-800	257	12	.	.	PROPN
hassl-800	257	13	,	,	PUNCT
hassl-800	257	14	o.o	o.o	PROPN
hassl-800	257	15	.	.	PROPN
hassl-800	257	16	aigienohuwa	aigienohuwa	PROPN
hassl-800	257	17	and	and	CCONJ
hassl-800	257	18	e.	e.	PROPN
hassl-800	257	19	uniamikogbo	uniamikogbo	PROPN
hassl-800	257	20	,	,	PUNCT
hassl-800	257	21	2016	2016	NUM
hassl-800	257	22	.	.	PUNCT
hassl-800	258	1	auditor	auditor	NOUN
hassl-800	258	2	’s	’s	PART
hassl-800	258	3	independence	independence	NOUN
hassl-800	258	4	and	and	CCONJ
hassl-800	258	5	audit	audit	NOUN
hassl-800	258	6	quality	quality	NOUN
hassl-800	258	7	:	:	PUNCT
hassl-800	258	8	a	a	DET
hassl-800	258	9	study	study	NOUN
hassl-800	258	10	of	of	ADP
hassl-800	258	11	selected	select	VERB
hassl-800	258	12	deposit	deposit	NOUN
hassl-800	258	13	money	money	NOUN
hassl-800	258	14	banks	bank	NOUN
hassl-800	258	15	in	in	ADP
hassl-800	258	16	nigeria	nigeria	PROPN
hassl-800	258	17	.	.	PUNCT
hassl-800	259	1	international	international	ADJ
hassl-800	259	2	journal	journal	PROPN
hassl-800	259	3	of	of	ADP
hassl-800	259	4	finance	finance	NOUN
hassl-800	259	5	and	and	CCONJ
hassl-800	259	6	accounting	accounting	NOUN
hassl-800	259	7	,	,	PUNCT
hassl-800	259	8	5(1	5(1	NUM
hassl-800	259	9	):	):	PUNCT
hassl-800	259	10	13	13	NUM
hassl-800	259	11	-	-	SYM
hassl-800	259	12	21	21	NUM
hassl-800	259	13	.	.	PUNCT
hassl-800	260	1	view	view	NOUN
hassl-800	260	2	at	at	ADP
hassl-800	260	3	google	google	PROPN
hassl-800	260	4	scholar	scholar	NOUN
hassl-800	260	5	baothem	baothem	NOUN
hassl-800	260	6	,	,	PUNCT
hassl-800	260	7	s.	s.	PROPN
hassl-800	260	8	and	and	CCONJ
hassl-800	260	9	p.	p.	PROPN
hassl-800	260	10	ussahawanitchkit	ussahawanitchkit	NOUN
hassl-800	260	11	,	,	PUNCT
hassl-800	260	12	2009	2009	NUM
hassl-800	260	13	.	.	PUNCT
hassl-800	261	1	audit	audit	NOUN
hassl-800	261	2	independence	independence	NOUN
hassl-800	261	3	quality	quality	NOUN
hassl-800	261	4	and	and	CCONJ
hassl-800	261	5	credibility	credibility	NOUN
hassl-800	261	6	:	:	PUNCT
hassl-800	261	7	effect	effect	NOUN
hassl-800	261	8	on	on	ADP
hassl-800	261	9	reputation	reputation	NOUN
hassl-800	261	10	and	and	CCONJ
hassl-800	261	11	sustainable	sustainable	ADJ
hassl-800	261	12	success	success	NOUN
hassl-800	261	13	of	of	ADP
hassl-800	261	14	cpa	cpa	PROPN
hassl-800	261	15	in	in	ADP
hassl-800	261	16	thailand	thailand	PROPN
hassl-800	261	17	.	.	PUNCT
hassl-800	262	1	international	international	ADJ
hassl-800	262	2	journal	journal	PROPN
hassl-800	262	3	of	of	ADP
hassl-800	262	4	business	business	NOUN
hassl-800	262	5	research	research	NOUN
hassl-800	262	6	,	,	PUNCT
hassl-800	262	7	9(1	9(1	NUM
hassl-800	262	8	):	):	PUNCT
hassl-800	262	9	1	1	NUM
hassl-800	262	10	-	-	SYM
hassl-800	262	11	25	25	NUM
hassl-800	262	12	.	.	PUNCT
hassl-800	263	1	view	view	NOUN
hassl-800	263	2	at	at	ADP
hassl-800	263	3	google	google	PROPN
hassl-800	263	4	scholar	scholar	NOUN
hassl-800	263	5	bergstresser	bergstresser	NOUN
hassl-800	263	6	,	,	PUNCT
hassl-800	263	7	d.	d.	PROPN
hassl-800	263	8	and	and	CCONJ
hassl-800	263	9	t.	t.	PROPN
hassl-800	263	10	philippon	philippon	NOUN
hassl-800	263	11	,	,	PUNCT
hassl-800	263	12	2006	2006	NUM
hassl-800	263	13	.	.	PUNCT
hassl-800	264	1	ceo	ceo	NOUN
hassl-800	264	2	incentives	incentive	NOUN
hassl-800	264	3	and	and	CCONJ
hassl-800	264	4	earnings	earning	NOUN
hassl-800	264	5	management	management	NOUN
hassl-800	264	6	.	.	PUNCT
hassl-800	265	1	journal	journal	NOUN
hassl-800	265	2	of	of	ADP
hassl-800	265	3	financial	financial	ADJ
hassl-800	265	4	economics	economic	NOUN
hassl-800	265	5	,	,	PUNCT
hassl-800	265	6	80(3	80(3	NUM
hassl-800	265	7	):	):	PUNCT
hassl-800	265	8	511529	511529	NUM
hassl-800	265	9	.	.	PUNCT
hassl-800	266	1	view	view	NOUN
hassl-800	266	2	at	at	ADP
hassl-800	266	3	google	google	PROPN
hassl-800	266	4	scholar	scholar	NOUN
hassl-800	266	5	|	|	ADV
hassl-800	266	6	view	view	NOUN
hassl-800	266	7	at	at	ADP
hassl-800	266	8	publisher	publisher	NOUN
hassl-800	266	9	choi	choi	NOUN
hassl-800	266	10	,	,	PUNCT
hassl-800	266	11	j.h	j.h	PROPN
hassl-800	266	12	.	.	PROPN
hassl-800	266	13	,	,	PUNCT
hassl-800	266	14	j.b	j.b	PROPN
hassl-800	266	15	.	.	PUNCT
hassl-800	266	16	kim	kim	PROPN
hassl-800	266	17	and	and	CCONJ
hassl-800	266	18	y.	y.	PROPN
hassl-800	266	19	zang	zang	PROPN
hassl-800	266	20	,	,	PUNCT
hassl-800	266	21	2010	2010	NUM
hassl-800	266	22	.	.	PUNCT
hassl-800	267	1	do	do	AUX
hassl-800	267	2	abnormally	abnormally	ADV
hassl-800	267	3	high	high	ADJ
hassl-800	267	4	audit	audit	NOUN
hassl-800	267	5	fees	fee	NOUN
hassl-800	267	6	impair	impair	VERB
hassl-800	267	7	audit	audit	NOUN
hassl-800	267	8	quality	quality	NOUN
hassl-800	267	9	?	?	PUNCT
hassl-800	268	1	auditing	auditing	NOUN
hassl-800	268	2	.	.	PUNCT
hassl-800	269	1	a	a	DET
hassl-800	269	2	journal	journal	NOUN
hassl-800	269	3	of	of	ADP
hassl-800	269	4	practice	practice	NOUN
hassl-800	269	5	and	and	CCONJ
hassl-800	269	6	theory	theory	NOUN
hassl-800	269	7	,	,	PUNCT
hassl-800	269	8	29(2	29(2	NUM
hassl-800	269	9	):	):	PUNCT
hassl-800	269	10	115	115	NUM
hassl-800	269	11	-	-	SYM
hassl-800	269	12	140	140	NUM
hassl-800	269	13	.	.	PUNCT
hassl-800	270	1	view	view	NOUN
hassl-800	270	2	at	at	ADP
hassl-800	270	3	google	google	PROPN
hassl-800	270	4	scholar	scholar	NOUN
hassl-800	270	5	|	|	ADV
hassl-800	270	6	view	view	NOUN
hassl-800	270	7	at	at	ADP
hassl-800	270	8	publisher	publisher	PROPN
hassl-800	270	9	copley	copley	PROPN
hassl-800	270	10	,	,	PUNCT
hassl-800	270	11	p.a	p.a	PROPN
hassl-800	270	12	.	.	PROPN
hassl-800	270	13	,	,	PUNCT
hassl-800	270	14	1991	1991	NUM
hassl-800	270	15	.	.	PUNCT
hassl-800	271	1	the	the	DET
hassl-800	271	2	association	association	NOUN
hassl-800	271	3	between	between	ADP
hassl-800	271	4	municipal	municipal	ADJ
hassl-800	271	5	disclosure	disclosure	NOUN
hassl-800	271	6	practices	practice	NOUN
hassl-800	271	7	and	and	CCONJ
hassl-800	271	8	audit	audit	NOUN
hassl-800	271	9	quality	quality	NOUN
hassl-800	271	10	.	.	PUNCT
hassl-800	272	1	journal	journal	NOUN
hassl-800	272	2	of	of	ADP
hassl-800	272	3	accounting	accounting	NOUN
hassl-800	272	4	and	and	CCONJ
hassl-800	272	5	public	public	ADJ
hassl-800	272	6	policy	policy	NOUN
hassl-800	272	7	,	,	PUNCT
hassl-800	272	8	10(4	10(4	NUM
hassl-800	272	9	):	):	PUNCT
hassl-800	272	10	135	135	NUM
hassl-800	272	11	–	–	SYM
hassl-800	272	12	150	150	NUM
hassl-800	272	13	.	.	PUNCT
hassl-800	273	1	view	view	NOUN
hassl-800	273	2	at	at	ADP
hassl-800	273	3	google	google	PROPN
hassl-800	273	4	scholar	scholar	NOUN
hassl-800	273	5	|	|	ADV
hassl-800	273	6	view	view	NOUN
hassl-800	273	7	at	at	ADP
hassl-800	273	8	publisher	publisher	NOUN
hassl-800	273	9	dabor	dabor	PROPN
hassl-800	273	10	,	,	PUNCT
hassl-800	273	11	e.l	e.l	PROPN
hassl-800	273	12	.	.	PROPN
hassl-800	274	1	and	and	CCONJ
hassl-800	274	2	a.o	a.o	PROPN
hassl-800	274	3	.	.	PROPN
hassl-800	274	4	dabor	dabor	PROPN
hassl-800	274	5	,	,	PUNCT
hassl-800	274	6	2015	2015	NUM
hassl-800	274	7	.	.	PUNCT
hassl-800	275	1	audit	audit	NOUN
hassl-800	275	2	committee	committee	PROPN
hassl-800	275	3	characteristics	characteristic	NOUN
hassl-800	275	4	,	,	PUNCT
hassl-800	275	5	board	board	NOUN
hassl-800	275	6	characteristics	characteristic	NOUN
hassl-800	275	7	and	and	CCONJ
hassl-800	275	8	financial	financial	ADJ
hassl-800	275	9	reporting	reporting	NOUN
hassl-800	275	10	quali	quali	NOUN
hassl-800	275	11	ty	ty	INTJ
hassl-800	275	12	in	in	ADP
hassl-800	275	13	nigeria	nigeria	PROPN
hassl-800	275	14	.	.	PUNCT
hassl-800	276	1	international	international	ADJ
hassl-800	276	2	journal	journal	PROPN
hassl-800	276	3	of	of	ADP
hassl-800	276	4	economics	economic	NOUN
hassl-800	276	5	,	,	PUNCT
hassl-800	276	6	commerce	commerce	NOUN
hassl-800	276	7	and	and	CCONJ
hassl-800	276	8	management	management	NOUN
hassl-800	276	9	,	,	PUNCT
hassl-800	276	10	3(11	3(11	NUM
hassl-800	276	11	):	):	PUNCT
hassl-800	276	12	1292	1292	NUM
hassl-800	276	13	-	-	SYM
hassl-800	276	14	1304	1304	NUM
hassl-800	276	15	.	.	PUNCT
hassl-800	277	1	view	view	NOUN
hassl-800	277	2	at	at	ADP
hassl-800	277	3	google	google	PROPN
hassl-800	277	4	scholar	scholar	NOUN
hassl-800	277	5	deangelo	deangelo	PROPN
hassl-800	277	6	,	,	PUNCT
hassl-800	277	7	l.e	l.e	PROPN
hassl-800	277	8	.	.	PROPN
hassl-800	277	9	,	,	PUNCT
hassl-800	277	10	1981	1981	NUM
hassl-800	277	11	.	.	PUNCT
hassl-800	278	1	auditor	auditor	NOUN
hassl-800	278	2	size	size	NOUN
hassl-800	278	3	and	and	CCONJ
hassl-800	278	4	audit	audit	NOUN
hassl-800	278	5	quality	quality	NOUN
hassl-800	278	6	.	.	PUNCT
hassl-800	279	1	journal	journal	NOUN
hassl-800	279	2	of	of	ADP
hassl-800	279	3	accounting	accounting	NOUN
hassl-800	279	4	and	and	CCONJ
hassl-800	279	5	economics	economic	NOUN
hassl-800	279	6	,	,	PUNCT
hassl-800	279	7	3(3	3(3	NUM
hassl-800	279	8	):	):	PUNCT
hassl-800	279	9	183	183	NUM
hassl-800	279	10	–	–	SYM
hassl-800	279	11	199	199	NUM
hassl-800	279	12	.	.	PUNCT
hassl-800	280	1	view	view	NOUN
hassl-800	280	2	at	at	ADP
hassl-800	280	3	google	google	PROPN
hassl-800	280	4	scholar	scholar	NOUN
hassl-800	280	5	|	|	ADV
hassl-800	280	6	view	view	NOUN
hassl-800	280	7	at	at	ADP
hassl-800	280	8	publisher	publisher	NOUN
hassl-800	280	9	defond	defond	NOUN
hassl-800	280	10	,	,	PUNCT
hassl-800	280	11	m.	m.	NOUN
hassl-800	280	12	and	and	CCONJ
hassl-800	280	13	j.	j.	PROPN
hassl-800	280	14	zhang	zhang	PROPN
hassl-800	280	15	,	,	PUNCT
hassl-800	280	16	2014	2014	NUM
hassl-800	280	17	.	.	PUNCT
hassl-800	281	1	a	a	DET
hassl-800	281	2	review	review	NOUN
hassl-800	281	3	of	of	ADP
hassl-800	281	4	archival	archival	NOUN
hassl-800	281	5	auditing	auditing	NOUN
hassl-800	281	6	research	research	NOUN
hassl-800	281	7	.	.	PUNCT
hassl-800	282	1	journal	journal	NOUN
hassl-800	282	2	of	of	ADP
hassl-800	282	3	accounting	accounting	NOUN
hassl-800	282	4	and	and	CCONJ
hassl-800	282	5	economics	economic	NOUN
hassl-800	282	6	,	,	PUNCT
hassl-800	282	7	85(2	85(2	NUM
hassl-800	282	8	):	):	PUNCT
hassl-800	282	9	113	113	NUM
hassl-800	282	10	-	-	SYM
hassl-800	282	11	127	127	NUM
hassl-800	282	12	.	.	PUNCT
hassl-800	283	1	view	view	NOUN
hassl-800	283	2	at	at	ADP
hassl-800	283	3	google	google	PROPN
hassl-800	283	4	scholar	scholar	NOUN
hassl-800	283	5	|	|	ADV
hassl-800	283	6	view	view	NOUN
hassl-800	283	7	at	at	ADP
hassl-800	283	8	publisher	publisher	NOUN
hassl-800	283	9	ettredge	ettredge	NOUN
hassl-800	283	10	,	,	PUNCT
hassl-800	283	11	m.	m.	NOUN
hassl-800	283	12	,	,	PUNCT
hassl-800	283	13	s.	s.	PROPN
hassl-800	283	14	scholz	scholz	PROPN
hassl-800	283	15	and	and	CCONJ
hassl-800	283	16	c.	c.	PROPN
hassl-800	283	17	li	li	PROPN
hassl-800	283	18	,	,	PUNCT
hassl-800	283	19	2007	2007	NUM
hassl-800	283	20	.	.	PUNCT
hassl-800	284	1	audit	audit	NOUN
hassl-800	284	2	fees	fee	NOUN
hassl-800	284	3	and	and	CCONJ
hassl-800	284	4	auditor	auditor	NOUN
hassl-800	284	5	dismissals	dismissal	NOUN
hassl-800	284	6	in	in	ADP
hassl-800	284	7	the	the	DET
hassl-800	284	8	sarbanes	sarbanes	PROPN
hassl-800	284	9	-	-	PUNCT
hassl-800	284	10	oxley	oxley	ADJ
hassl-800	284	11	era	era	NOUN
hassl-800	284	12	.	.	PUNCT
hassl-800	285	1	accounting	accounting	NOUN
hassl-800	285	2	horizons	horizon	NOUN
hassl-800	285	3	,	,	PUNCT
hassl-800	285	4	21(4	21(4	NUM
hassl-800	285	5	):	):	PUNCT
hassl-800	285	6	371	371	NUM
hassl-800	285	7	-	-	SYM
hassl-800	285	8	386	386	NUM
hassl-800	285	9	.	.	PUNCT
hassl-800	285	10	view	view	NOUN
hassl-800	285	11	at	at	ADP
hassl-800	285	12	google	google	PROPN
hassl-800	285	13	scholar	scholar	NOUN
hassl-800	285	14	|	|	ADV
hassl-800	285	15	view	view	NOUN
hassl-800	285	16	at	at	ADP
hassl-800	285	17	publisher	publisher	PROPN
hassl-800	285	18	francis	francis	PROPN
hassl-800	285	19	,	,	PUNCT
hassl-800	285	20	j.r	j.r	PROPN
hassl-800	285	21	.	.	PROPN
hassl-800	285	22	,	,	PUNCT
hassl-800	285	23	2004	2004	NUM
hassl-800	285	24	.	.	PUNCT
hassl-800	286	1	what	what	PRON
hassl-800	286	2	do	do	AUX
hassl-800	286	3	we	we	PRON
hassl-800	286	4	know	know	VERB
hassl-800	286	5	about	about	ADP
hassl-800	286	6	audit	audit	NOUN
hassl-800	286	7	quality	quality	NOUN
hassl-800	286	8	?	?	PUNCT
hassl-800	287	1	british	british	ADJ
hassl-800	287	2	accounting	accounting	PROPN
hassl-800	287	3	review	review	PROPN
hassl-800	287	4	,	,	PUNCT
hassl-800	287	5	36(4	36(4	NUM
hassl-800	287	6	):	):	PUNCT
hassl-800	287	7	345	345	NUM
hassl-800	287	8	-	-	SYM
hassl-800	287	9	368	368	NUM
hassl-800	287	10	.	.	PUNCT
hassl-800	288	1	view	view	NOUN
hassl-800	288	2	at	at	ADP
hassl-800	288	3	google	google	PROPN
hassl-800	288	4	scholar	scholar	PROPN
hassl-800	288	5	gupta	gupta	PROPN
hassl-800	288	6	,	,	PUNCT
hassl-800	288	7	p.p	p.p	PROPN
hassl-800	288	8	.	.	PROPN
hassl-800	288	9	,	,	PUNCT
hassl-800	288	10	g.v	g.v	PROPN
hassl-800	288	11	.	.	PROPN
hassl-800	288	12	krishnan	krishnan	PROPN
hassl-800	288	13	and	and	CCONJ
hassl-800	288	14	w.	w.	PROPN
hassl-800	288	15	yu	yu	PROPN
hassl-800	288	16	,	,	PUNCT
hassl-800	288	17	2009	2009	NUM
hassl-800	288	18	.	.	PUNCT
hassl-800	289	1	you	you	PRON
hassl-800	289	2	get	get	VERB
hassl-800	289	3	what	what	PRON
hassl-800	289	4	you	you	PRON
hassl-800	289	5	pay	pay	VERB
hassl-800	289	6	for	for	ADP
hassl-800	289	7	:	:	PUNCT
hassl-800	289	8	an	an	DET
hassl-800	289	9	examination	examination	NOUN
hassl-800	289	10	of	of	ADP
hassl-800	289	11	audit	audit	NOUN
hassl-800	289	12	quality	quality	NOUN
hassl-800	289	13	when	when	SCONJ
hassl-800	289	14	audit	audit	NOUN
hassl-800	289	15	fees	fee	NOUN
hassl-800	289	16	is	be	AUX
hassl-800	289	17	low	low	ADJ
hassl-800	289	18	.	.	PUNCT
hassl-800	290	1	working	work	VERB
hassl-800	290	2	paper	paper	NOUN
hassl-800	290	3	,	,	PUNCT
hassl-800	290	4	lehigh	lehigh	PROPN
hassl-800	290	5	university	university	PROPN
hassl-800	290	6	.	.	PUNCT
hassl-800	291	1	hossain	hossain	PROPN
hassl-800	291	2	,	,	PUNCT
hassl-800	291	3	s.	s.	PROPN
hassl-800	291	4	,	,	PUNCT
hassl-800	291	5	k.	k.	PROPN
hassl-800	291	6	yazawa	yazawa	PROPN
hassl-800	291	7	and	and	CCONJ
hassl-800	291	8	g.s	g.s	PROPN
hassl-800	291	9	.	.	PROPN
hassl-800	291	10	monroe	monroe	PROPN
hassl-800	291	11	,	,	PUNCT
hassl-800	291	12	2015	2015	NUM
hassl-800	291	13	.	.	PUNCT
hassl-800	292	1	the	the	DET
hassl-800	292	2	relationship	relationship	NOUN
hassl-800	292	3	between	between	ADP
hassl-800	292	4	audit	audit	NOUN
hassl-800	292	5	team	team	NOUN
hassl-800	292	6	composition	composition	NOUN
hassl-800	292	7	,	,	PUNCT
hassl-800	292	8	audit	audit	NOUN
hassl-800	292	9	fees	fee	NOUN
hassl-800	292	10	and	and	CCONJ
hassl-800	292	11	quality	quality	NOUN
hassl-800	292	12	.	.	PUNCT
hassl-800	293	1	school	school	NOUN
hassl-800	293	2	of	of	ADP
hassl-800	293	3	accounting	accounting	NOUN
hassl-800	293	4	,	,	PUNCT
hassl-800	293	5	australian	australian	ADJ
hassl-800	293	6	school	school	NOUN
hassl-800	293	7	of	of	ADP
hassl-800	293	8	business	business	NOUN
hassl-800	293	9	publication	publication	NOUN
hassl-800	293	10	,	,	PUNCT
hassl-800	293	11	1(12	1(12	NUM
hassl-800	293	12	):	):	PUNCT
hassl-800	293	13	1	1	NUM
hassl-800	293	14	-	-	SYM
hassl-800	293	15	52	52	NUM
hassl-800	293	16	.	.	PUNCT
hassl-800	294	1	jacob	jacob	PROPN
hassl-800	294	2	,	,	PUNCT
hassl-800	294	3	j.	j.	PROPN
hassl-800	294	4	,	,	PUNCT
hassl-800	294	5	n.	n.	PROPN
hassl-800	294	6	desai	desai	PROPN
hassl-800	294	7	and	and	CCONJ
hassl-800	294	8	s.k	s.k	PROPN
hassl-800	294	9	.	.	PROPN
hassl-800	294	10	agarwalla	agarwalla	PROPN
hassl-800	294	11	,	,	PUNCT
hassl-800	294	12	2015	2015	NUM
hassl-800	294	13	.	.	PUNCT
hassl-800	294	14	are	be	AUX
hassl-800	294	15	big	big	ADJ
hassl-800	294	16	4	4	NUM
hassl-800	294	17	audit	audit	NOUN
hassl-800	294	18	fee	fee	NOUN
hassl-800	294	19	premiums	premium	NOUN
hassl-800	294	20	always	always	ADV
hassl-800	294	21	related	relate	VERB
hassl-800	294	22	to	to	ADP
hassl-800	294	23	superior	superior	ADJ
hassl-800	294	24	audit	audit	NOUN
hassl-800	294	25	quality	quality	NOUN
hassl-800	294	26	?	?	PUNCT
hassl-800	295	1	evidence	evidence	NOUN
hassl-800	295	2	from	from	ADP
hassl-800	295	3	india	india	PROPN
hassl-800	295	4	’s	’s	PART
hassl-800	295	5	unique	unique	ADJ
hassl-800	295	6	audit	audit	NOUN
hassl-800	295	7	market	market	NOUN
hassl-800	295	8	.	.	PUNCT
hassl-800	296	1	indian	indian	PROPN
hassl-800	296	2	institute	institute	PROPN
hassl-800	296	3	of	of	ADP
hassl-800	296	4	management	management	NOUN
hassl-800	296	5	and	and	CCONJ
hassl-800	296	6	research	research	NOUN
hassl-800	296	7	,	,	PUNCT
hassl-800	296	8	3(10	3(10	NUM
hassl-800	296	9	):	):	PUNCT
hassl-800	296	10	1	1	NUM
hassl-800	296	11	-	-	SYM
hassl-800	296	12	21	21	NUM
hassl-800	296	13	.	.	PUNCT
hassl-800	297	1	jusoh	jusoh	PROPN
hassl-800	297	2	,	,	PUNCT
hassl-800	297	3	m.a	m.a	PROPN
hassl-800	297	4	.	.	PROPN
hassl-800	297	5	,	,	PUNCT
hassl-800	297	6	a.	a.	PROPN
hassl-800	297	7	ahmad	ahmad	PROPN
hassl-800	297	8	and	and	CCONJ
hassl-800	297	9	b.	b.	PROPN
hassl-800	297	10	omar	omar	PROPN
hassl-800	297	11	,	,	PUNCT
hassl-800	297	12	2013	2013	NUM
hassl-800	297	13	.	.	PUNCT
hassl-800	298	1	managerial	managerial	ADJ
hassl-800	298	2	ownership	ownership	NOUN
hassl-800	298	3	,	,	PUNCT
hassl-800	298	4	audit	audit	NOUN
hassl-800	298	5	quality	quality	NOUN
hassl-800	298	6	and	and	CCONJ
hassl-800	298	7	firm	firm	ADJ
hassl-800	298	8	performance	performance	NOUN
hassl-800	298	9	in	in	ADP
hassl-800	298	10	malaysian	malaysian	PROPN
hassl-800	298	11	.	.	PUNCT
hassl-800	299	1	international	international	ADJ
hassl-800	299	2	journal	journal	PROPN
hassl-800	299	3	of	of	ADP
hassl-800	299	4	arts	art	NOUN
hassl-800	299	5	and	and	CCONJ
hassl-800	299	6	commerce	commerce	NOUN
hassl-800	299	7	,	,	PUNCT
hassl-800	299	8	2(10	2(10	NUM
hassl-800	299	9	):	):	PUNCT
hassl-800	299	10	45	45	NUM
hassl-800	299	11	-	-	SYM
hassl-800	299	12	58	58	NUM
hassl-800	299	13	.	.	PUNCT
hassl-800	300	1	view	view	NOUN
hassl-800	300	2	at	at	ADP
hassl-800	300	3	google	google	PROPN
hassl-800	300	4	scholar	scholar	NOUN
hassl-800	300	5	karsemeijer	karsemeijer	NOUN
hassl-800	300	6	,	,	PUNCT
hassl-800	300	7	m.	m.	NOUN
hassl-800	300	8	,	,	PUNCT
hassl-800	300	9	2012	2012	NUM
hassl-800	300	10	.	.	PUNCT
hassl-800	301	1	the	the	DET
hassl-800	301	2	relation	relation	NOUN
hassl-800	301	3	between	between	ADP
hassl-800	301	4	audit	audit	NOUN
hassl-800	301	5	fees	fee	NOUN
hassl-800	301	6	and	and	CCONJ
hassl-800	301	7	audit	audit	NOUN
hassl-800	301	8	quality	quality	NOUN
hassl-800	301	9	.	.	PUNCT
hassl-800	302	1	master	master	NOUN
hassl-800	302	2	thesis	thesis	NOUN
hassl-800	302	3	of	of	ADP
hassl-800	302	4	university	university	NOUN
hassl-800	302	5	of	of	ADP
hassl-800	302	6	amsterdam	amsterdam	PROPN
hassl-800	302	7	.	.	PUNCT
hassl-800	303	1	pp	pp	ADV
hassl-800	303	2	:	:	PUNCT
hassl-800	303	3	1	1	NUM
hassl-800	303	4	-	-	SYM
hassl-800	303	5	36	36	NUM
hassl-800	303	6	.	.	PUNCT
hassl-800	304	1	kasai	kasai	PROPN
hassl-800	304	2	,	,	PUNCT
hassl-800	304	3	n.	n.	PROPN
hassl-800	304	4	,	,	PUNCT
hassl-800	304	5	2014	2014	NUM
hassl-800	304	6	.	.	PUNCT
hassl-800	305	1	ownership	ownership	NOUN
hassl-800	305	2	structure	structure	NOUN
hassl-800	305	3	,	,	PUNCT
hassl-800	305	4	audit	audit	NOUN
hassl-800	305	5	fees	fee	NOUN
hassl-800	305	6	,	,	PUNCT
hassl-800	305	7	and	and	CCONJ
hassl-800	305	8	audit	audit	NOUN
hassl-800	305	9	quality	quality	NOUN
hassl-800	305	10	in	in	ADP
hassl-800	305	11	japan	japan	PROPN
hassl-800	305	12	.	.	PUNCT
hassl-800	306	1	shiga	shiga	ADJ
hassl-800	306	2	unversity	unversity	NOUN
hassl-800	306	3	publication	publication	NOUN
hassl-800	306	4	,	,	PUNCT
hassl-800	306	5	33(69	33(69	NUM
hassl-800	306	6	):	):	PUNCT
hassl-800	306	7	152	152	NUM
hassl-800	306	8	.	.	PUNCT
hassl-800	307	1	khan	khan	PROPN
hassl-800	307	2	,	,	PUNCT
hassl-800	307	3	m.m	m.m	PROPN
hassl-800	307	4	.	.	PROPN
hassl-800	307	5	and	and	CCONJ
hassl-800	307	6	a.	a.	PROPN
hassl-800	307	7	haq	haq	PROPN
hassl-800	307	8	,	,	PUNCT
hassl-800	307	9	2015	2015	NUM
hassl-800	307	10	.	.	PUNCT
hassl-800	308	1	quality	quality	NOUN
hassl-800	308	2	and	and	CCONJ
hassl-800	308	3	audit	audit	NOUN
hassl-800	308	4	fees	fee	NOUN
hassl-800	308	5	:	:	PUNCT
hassl-800	308	6	evidence	evidence	NOUN
hassl-800	308	7	from	from	ADP
hassl-800	308	8	pakistan	pakistan	PROPN
hassl-800	308	9	.	.	PUNCT
hassl-800	309	1	research	research	NOUN
hassl-800	309	2	journal	journal	PROPN
hassl-800	309	3	of	of	ADP
hassl-800	309	4	finance	finance	NOUN
hassl-800	309	5	and	and	CCONJ
hassl-800	309	6	accounting	accounting	NOUN
hassl-800	309	7	,	,	PUNCT
hassl-800	309	8	6(7	6(7	NUM
hassl-800	309	9	):	):	PUNCT
hassl-800	309	10	1	1	NUM
hassl-800	309	11	-	-	SYM
hassl-800	309	12	11	11	NUM
hassl-800	309	13	.	.	PUNCT
hassl-800	310	1	limperg	limperg	PROPN
hassl-800	310	2	,	,	PUNCT
hassl-800	310	3	i.	i.	PROPN
hassl-800	310	4	,	,	PUNCT
hassl-800	310	5	1985	1985	NUM
hassl-800	310	6	.	.	PUNCT
hassl-800	311	1	the	the	DET
hassl-800	311	2	social	social	ADJ
hassl-800	311	3	responsibility	responsibility	NOUN
hassl-800	311	4	of	of	ADP
hassl-800	311	5	auditors	auditor	NOUN
hassl-800	311	6	:	:	PUNCT
hassl-800	311	7	a	a	DET
hassl-800	311	8	basic	basic	ADJ
hassl-800	311	9	theory	theory	NOUN
hassl-800	311	10	on	on	ADP
hassl-800	311	11	auditors	auditor	NOUN
hassl-800	311	12	function	function	VERB
hassl-800	311	13	.	.	PUNCT
hassl-800	312	1	netherlands	netherlands	PROPN
hassl-800	312	2	:	:	PUNCT
hassl-800	312	3	the	the	DET
hassl-800	312	4	limperg	limperg	PROPN
hassl-800	312	5	institute	institute	PROPN
hassl-800	312	6	.	.	PUNCT
hassl-800	313	1	maria	maria	PROPN
hassl-800	313	2	,	,	PUNCT
hassl-800	313	3	r.l.a	r.l.a	PROPN
hassl-800	313	4	.	.	PROPN
hassl-800	313	5	,	,	PUNCT
hassl-800	313	6	2016	2016	NUM
hassl-800	313	7	.	.	PUNCT
hassl-800	314	1	audit	audit	NOUN
hassl-800	314	2	firm	firm	ADJ
hassl-800	314	3	rotation	rotation	NOUN
hassl-800	314	4	and	and	CCONJ
hassl-800	314	5	audit	audit	NOUN
hassl-800	314	6	quality	quality	NOUN
hassl-800	314	7	.	.	PUNCT
hassl-800	315	1	thesis	thesis	NOUN
hassl-800	315	2	presented	present	VERB
hassl-800	315	3	to	to	ADP
hassl-800	315	4	erasmus	erasmus	PROPN
hassl-800	315	5	school	school	PROPN
hassl-800	315	6	of	of	ADP
hassl-800	315	7	economics	economics	PROPN
hassl-800	315	8	rotterdam	rotterdam	PROPN
hassl-800	315	9	.	.	PUNCT
hassl-800	316	1	accounting	accounting	NOUN
hassl-800	316	2	auditing	auditing	NOUN
hassl-800	316	3	and	and	CCONJ
hassl-800	316	4	control	control	NOUN
hassl-800	316	5	.	.	PUNCT
hassl-800	317	1	pp	pp	ADV
hassl-800	317	2	:	:	PUNCT
hassl-800	317	3	1	1	NUM
hassl-800	317	4	-	-	SYM
hassl-800	317	5	78	78	NUM
hassl-800	317	6	.	.	PUNCT
hassl-800	317	7	moizer	moizer	NOUN
hassl-800	317	8	,	,	PUNCT
hassl-800	317	9	p.	p.	NOUN
hassl-800	317	10	,	,	PUNCT
hassl-800	317	11	1997	1997	NUM
hassl-800	317	12	.	.	PUNCT
hassl-800	318	1	auditor	auditor	NOUN
hassl-800	318	2	reputation	reputation	NOUN
hassl-800	318	3	:	:	PUNCT
hassl-800	318	4	the	the	DET
hassl-800	318	5	international	international	ADJ
hassl-800	318	6	empirical	empirical	ADJ
hassl-800	318	7	evidence	evidence	NOUN
hassl-800	318	8	.	.	PUNCT
hassl-800	319	1	international	international	ADJ
hassl-800	319	2	journal	journal	PROPN
hassl-800	319	3	of	of	ADP
hassl-800	319	4	auditing	auditing	NOUN
hassl-800	319	5	,	,	PUNCT
hassl-800	319	6	1(1	1(1	NUM
hassl-800	319	7	):	):	PUNCT
hassl-800	319	8	61	61	NUM
hassl-800	319	9	–	–	SYM
hassl-800	319	10	74	74	NUM
hassl-800	319	11	.	.	PUNCT
hassl-800	320	1	view	view	NOUN
hassl-800	320	2	at	at	ADP
hassl-800	320	3	google	google	PROPN
hassl-800	320	4	scholar	scholar	PROPN
hassl-800	320	5	moraes	moraes	PROPN
hassl-800	320	6	,	,	PUNCT
hassl-800	320	7	a.j	a.j	PROPN
hassl-800	320	8	.	.	PROPN
hassl-800	320	9	and	and	CCONJ
hassl-800	320	10	a.l	a.l	PROPN
hassl-800	320	11	.	.	PROPN
hassl-800	320	12	martinez	martinez	PROPN
hassl-800	320	13	,	,	PUNCT
hassl-800	320	14	2015	2015	NUM
hassl-800	320	15	.	.	PUNCT
hassl-800	321	1	audit	audit	NOUN
hassl-800	321	2	fees	fee	NOUN
hassl-800	321	3	and	and	CCONJ
hassl-800	321	4	audit	audit	NOUN
hassl-800	321	5	quality	quality	NOUN
hassl-800	321	6	in	in	ADP
hassl-800	321	7	brazil	brazil	PROPN
hassl-800	321	8	.	.	PUNCT
hassl-800	322	1	retrieved	retrieve	VERB
hassl-800	322	2	from	from	ADP
hassl-800	322	3	www.congressousp.fipecafi.org	www.congressousp.fipecafi.org	PROPN
hassl-800	322	4	.	.	PUNCT
hassl-800	323	1	okolie	okolie	PROPN
hassl-800	323	2	,	,	PUNCT
hassl-800	323	3	a.o	a.o	PROPN
hassl-800	323	4	.	.	PROPN
hassl-800	323	5	,	,	PUNCT
hassl-800	323	6	2014	2014	NUM
hassl-800	323	7	.	.	PUNCT
hassl-800	324	1	auditor	auditor	NOUN
hassl-800	324	2	tenure	tenure	NOUN
hassl-800	324	3	,	,	PUNCT
hassl-800	324	4	auditor	auditor	NOUN
hassl-800	324	5	independence	independence	NOUN
hassl-800	324	6	and	and	CCONJ
hassl-800	324	7	accrual	accrual	ADJ
hassl-800	324	8	–	–	PUNCT
hassl-800	324	9	based	base	VERB
hassl-800	324	10	earnings	earning	NOUN
hassl-800	324	11	management	management	NOUN
hassl-800	324	12	of	of	ADP
hassl-800	324	13	quoted	quote	VERB
hassl-800	324	14	companies	company	NOUN
hassl-800	324	15	in	in	ADP
hassl-800	324	16	nigeria	nigeria	PROPN
hassl-800	324	17	.	.	PUNCT
hassl-800	325	1	european	european	PROPN
hassl-800	325	2	journal	journal	PROPN
hassl-800	325	3	of	of	ADP
hassl-800	325	4	accounting	accounting	NOUN
hassl-800	325	5	auditing	auditing	NOUN
hassl-800	325	6	and	and	CCONJ
hassl-800	325	7	finance	finance	NOUN
hassl-800	325	8	research	research	NOUN
hassl-800	325	9	,	,	PUNCT
hassl-800	325	10	2(2	2(2	NUM
hassl-800	325	11	):	):	PUNCT
hassl-800	325	12	63	63	NUM
hassl-800	325	13	-	-	SYM
hassl-800	325	14	90	90	NUM
hassl-800	325	15	.	.	PUNCT
hassl-800	326	1	view	view	NOUN
hassl-800	326	2	at	at	ADP
hassl-800	326	3	google	google	PROPN
hassl-800	326	4	scholar	scholar	PROPN
hassl-800	326	5	https://scholar.google.com/scholar?hl=en&q=board%20characteristics,%20independent%20audit%20committee%20and%20financial%20reporting%20quality%20of%20oil%20marketing%20firms:%20evidence%20from%20nigeria	https://scholar.google.com/scholar?hl=en&q=board%20characteristics,%20independent%20audit%20committee%20and%20financial%20reporting%20quality%20of%20oil%20marketing%20firms:%20evidence%20from%20nigeria	PROPN
hassl-800	326	6	https://scholar.google.com/scholar?hl=en&q=board%20characteristics,%20independent%20audit%20committee%20and%20financial%20reporting%20quality%20of%20oil%20marketing%20firms:%20evidence%20from%20nigeria	https://scholar.google.com/scholar?hl=en&q=board%20characteristics,%20independent%20audit%20committee%20and%20financial%20reporting%20quality%20of%20oil%20marketing%20firms:%20evidence%20from%20nigeria	NOUN
hassl-800	326	7	https://scholar.google.com/scholar?hl=en&q=do%20nonaudit%20services%20compromise%20auditor%20independence	https://scholar.google.com/scholar?hl=en&q=do%20nonaudit%20services%20compromise%20auditor%20independence	NOUN
hassl-800	326	8	?	?	PUNCT
hassl-800	327	1	http://dx.doi.org/10.2308/accr.2003.78.3.611	http://dx.doi.org/10.2308/accr.2003.78.3.611	PROPN
hassl-800	327	2	https://scholar.google.com/scholar?hl=en&q=auditor’s%20independence%20and%20audit%20quality:%20a%20study%20of%20selected%20deposit%20money%20banks%20in%20nigeria	https://scholar.google.com/scholar?hl=en&q=auditor’s%20independence%20and%20audit%20quality:%20a%20study%20of%20selected%20deposit%20money%20banks%20in%20nigeria	PROPN
hassl-800	327	3	https://scholar.google.com/scholar?hl=en&q=audit%20independence%20quality%20and%20credibility:%20effect%20on%20reputation%20and%20sustainable%20success%20of%20cpa%20in%20thailand	https://scholar.google.com/scholar?hl=en&q=audit%20independence%20quality%20and%20credibility:%20effect%20on%20reputation%20and%20sustainable%20success%20of%20cpa%20in%20thailand	PROPN
hassl-800	327	4	https://scholar.google.com/scholar?hl=en&q=ceo%20incentives%20and%20earnings%20management	https://scholar.google.com/scholar?hl=en&q=ceo%20incentives%20and%20earnings%20management	NUM
hassl-800	327	5	http://dx.doi.org/10.1016/j.jfineco.2004.10.011	http://dx.doi.org/10.1016/j.jfineco.2004.10.011	PROPN
hassl-800	327	6	https://scholar.google.com/scholar?hl=en&q=do%20abnormally%20high%20audit%20fees%20impair%20audit%20quality	https://scholar.google.com/scholar?hl=en&q=do%20abnormally%20high%20audit%20fees%20impair%20audit%20quality	PROPN
hassl-800	327	7	?	?	PUNCT
hassl-800	328	1	http://dx.doi.org/10.2308/aud.2010.29.2.115	http://dx.doi.org/10.2308/aud.2010.29.2.115	PROPN
hassl-800	328	2	https://scholar.google.com/scholar?hl=en&q=the%20association%20between%20municipal%20disclosure%20practices%20and%20audit%20quality	https://scholar.google.com/scholar?hl=en&q=the%20association%20between%20municipal%20disclosure%20practices%20and%20audit%20quality	NOUN
hassl-800	328	3	http://dx.doi.org/10.1016/0278-4254(91)90001-z	http://dx.doi.org/10.1016/0278-4254(91)90001-z	NOUN
hassl-800	328	4	https://scholar.google.com/scholar?hl=en&q=audit%20committee%20characteristics,%20board%20characteristics%20and%20financial%20reporting%20quality%20in%20nigeria	https://scholar.google.com/scholar?hl=en&q=audit%20committee%20characteristics,%20board%20characteristics%20and%20financial%20reporting%20quality%20in%20nigeria	ADP
hassl-800	328	5	https://scholar.google.com/scholar?hl=en&q=auditor%20size%20and%20audit%20quality	https://scholar.google.com/scholar?hl=en&q=auditor%20size%20and%20audit%20quality	PROPN
hassl-800	328	6	http://dx.doi.org/10.1016/0165-4101(81)90002-1	http://dx.doi.org/10.1016/0165-4101(81)90002-1	PROPN
hassl-800	328	7	https://scholar.google.com/scholar?hl=en&q=a%20review%20of%20archival%20auditing%20research	https://scholar.google.com/scholar?hl=en&q=a%20review%20of%20archival%20auditing%20research	PROPN
hassl-800	328	8	http://dx.doi.org/10.1016/j.jacceco.2014.09.002	http://dx.doi.org/10.1016/j.jacceco.2014.09.002	PROPN
hassl-800	328	9	https://scholar.google.com/scholar?hl=en&q=audit%20fees%20and%20auditor%20dismissals%20in%20the%20sarbanes-oxley%20era	https://scholar.google.com/scholar?hl=en&q=audit%20fees%20and%20auditor%20dismissals%20in%20the%20sarbanes-oxley%20era	NOUN
hassl-800	328	10	http://dx.doi.org/10.2308/acch.2007.21.4.371	http://dx.doi.org/10.2308/acch.2007.21.4.371	PROPN
hassl-800	328	11	https://scholar.google.com/scholar?hl=en&q=what%20do%20we%20know%20about%20audit%20quality	https://scholar.google.com/scholar?hl=en&q=what%20do%20we%20know%20about%20audit%20quality	PROPN
hassl-800	328	12	?	?	PUNCT
hassl-800	329	1	https://scholar.google.com/scholar?hl=en&q=managerial%20ownership,%20audit%20quality%20and%20firm%20performance%20in%20malaysian	https://scholar.google.com/scholar?hl=en&q=managerial%20ownership,%20audit%20quality%20and%20firm%20performance%20in%20malaysian	ADJ
hassl-800	329	2	https://scholar.google.com/scholar?hl=en&q=auditor%20reputation:%20the%20international%20empirical%20evidence	https://scholar.google.com/scholar?hl=en&q=auditor%20reputation:%20the%20international%20empirical%20evidence	NOUN
hassl-800	329	3	https://scholar.google.com/scholar?hl=en&q=auditor%20reputation:%20the%20international%20empirical%20evidence	https://scholar.google.com/scholar?hl=en&q=auditor%20reputation:%20the%20international%20empirical%20evidence	NOUN
hassl-800	329	4	http://www.congressousp.fipecafi.org/	http://www.congressousp.fipecafi.org/	NOUN
hassl-800	329	5	https://scholar.google.com/scholar?hl=en&q=auditor%20tenure,%20auditor%20independence%20and%20accrual%20–%20based%20earnings%20management%20of%20quoted%20companies%20in%20nigeria	https://scholar.google.com/scholar?hl=en&q=auditor%20tenure,%20auditor%20independence%20and%20accrual%20–%20based%20earnings%20management%20of%20quoted%20companies%20in%20nigeria	PROPN
hassl-800	329	6	humanities	humanity	NOUN
hassl-800	329	7	and	and	CCONJ
hassl-800	329	8	social	social	ADJ
hassl-800	329	9	sciences	science	NOUN
hassl-800	329	10	letters	letter	NOUN
hassl-800	329	11	,	,	PUNCT
hassl-800	329	12	2018	2018	NUM
hassl-800	329	13	,	,	PUNCT
hassl-800	329	14	6(2	6(2	NUM
hassl-800	329	15	):	):	PUNCT
hassl-800	329	16	59	59	NUM
hassl-800	329	17	-	-	SYM
hassl-800	329	18	73	73	NUM
hassl-800	329	19	69	69	NUM
hassl-800	329	20	©	©	PROPN
hassl-800	329	21	2018	2018	NUM
hassl-800	329	22	conscientia	conscientia	PROPN
hassl-800	329	23	beam	beam	PROPN
hassl-800	329	24	.	.	PUNCT
hassl-800	330	1	all	all	DET
hassl-800	330	2	rights	right	NOUN
hassl-800	330	3	reserved	reserve	VERB
hassl-800	330	4	.	.	PUNCT
hassl-800	331	1	oladipupo	oladipupo	PROPN
hassl-800	331	2	,	,	PUNCT
hassl-800	331	3	a.o	a.o	PROPN
hassl-800	331	4	.	.	PROPN
hassl-800	331	5	and	and	CCONJ
hassl-800	331	6	h.e	h.e	PROPN
hassl-800	331	7	.	.	PROPN
hassl-800	331	8	monye	monye	PROPN
hassl-800	331	9	-	-	PUNCT
hassl-800	331	10	emina	emina	PROPN
hassl-800	331	11	,	,	PUNCT
hassl-800	331	12	2016	2016	NUM
hassl-800	331	13	.	.	PUNCT
hassl-800	332	1	do	do	VERB
hassl-800	332	2	abnormal	abnormal	ADJ
hassl-800	332	3	audit	audit	NOUN
hassl-800	332	4	fees	fee	NOUN
hassl-800	332	5	matter	matter	NOUN
hassl-800	332	6	in	in	ADP
hassl-800	332	7	nigerian	nigerian	ADJ
hassl-800	332	8	audit	audit	NOUN
hassl-800	332	9	market	market	NOUN
hassl-800	332	10	?	?	PUNCT
hassl-800	332	11	.	.	PUNCT
hassl-800	333	1	international	international	ADJ
hassl-800	333	2	journal	journal	PROPN
hassl-800	333	3	of	of	ADP
hassl-800	333	4	business	business	NOUN
hassl-800	333	5	and	and	CCONJ
hassl-800	333	6	finance	finance	NOUN
hassl-800	333	7	management	management	NOUN
hassl-800	333	8	research	research	NOUN
hassl-800	333	9	,	,	PUNCT
hassl-800	333	10	4(6	4(6	NUM
hassl-800	333	11	):	):	PUNCT
hassl-800	333	12	64	64	NUM
hassl-800	333	13	-	-	SYM
hassl-800	333	14	73	73	NUM
hassl-800	333	15	.	.	PUNCT
hassl-800	334	1	view	view	NOUN
hassl-800	334	2	at	at	ADP
hassl-800	334	3	google	google	PROPN
hassl-800	334	4	scholar	scholar	PROPN
hassl-800	334	5	ross	ross	PROPN
hassl-800	334	6	,	,	PUNCT
hassl-800	334	7	s.a	s.a	PROPN
hassl-800	334	8	.	.	PROPN
hassl-800	334	9	,	,	PUNCT
hassl-800	334	10	1973	1973	NUM
hassl-800	334	11	.	.	PUNCT
hassl-800	335	1	the	the	DET
hassl-800	335	2	economic	economic	ADJ
hassl-800	335	3	theory	theory	NOUN
hassl-800	335	4	of	of	ADP
hassl-800	335	5	agency	agency	NOUN
hassl-800	335	6	:	:	PUNCT
hassl-800	335	7	the	the	DET
hassl-800	335	8	principal	principal	NOUN
hassl-800	335	9	’s	’s	PART
hassl-800	335	10	problem	problem	NOUN
hassl-800	335	11	.	.	PUNCT
hassl-800	336	1	american	american	PROPN
hassl-800	336	2	economic	economic	PROPN
hassl-800	336	3	review	review	PROPN
hassl-800	336	4	,	,	PUNCT
hassl-800	336	5	63(2	63(2	NUM
hassl-800	336	6	):	):	PUNCT
hassl-800	336	7	134–139	134–139	NUM
hassl-800	336	8	.	.	PUNCT
hassl-800	337	1	view	view	NOUN
hassl-800	337	2	at	at	ADP
hassl-800	337	3	google	google	PROPN
hassl-800	337	4	scholar	scholar	PROPN
hassl-800	337	5	skinner	skinner	PROPN
hassl-800	337	6	,	,	PUNCT
hassl-800	337	7	d.j	d.j	PROPN
hassl-800	337	8	.	.	PROPN
hassl-800	337	9	and	and	CCONJ
hassl-800	337	10	s.	s.	PROPN
hassl-800	337	11	srinivasan	srinivasan	PROPN
hassl-800	337	12	,	,	PUNCT
hassl-800	337	13	2012	2012	NUM
hassl-800	337	14	.	.	PUNCT
hassl-800	338	1	audit	audit	NOUN
hassl-800	338	2	quality	quality	NOUN
hassl-800	338	3	and	and	CCONJ
hassl-800	338	4	auditor	auditor	NOUN
hassl-800	338	5	reputation	reputation	NOUN
hassl-800	338	6	:	:	PUNCT
hassl-800	338	7	evidence	evidence	NOUN
hassl-800	338	8	from	from	ADP
hassl-800	338	9	japan	japan	PROPN
hassl-800	338	10	.	.	PUNCT
hassl-800	339	1	accounting	accounting	PROPN
hassl-800	339	2	review	review	PROPN
hassl-800	339	3	,	,	PUNCT
hassl-800	339	4	87(5	87(5	NUM
hassl-800	339	5	):	):	PUNCT
hassl-800	339	6	1737	1737	NUM
hassl-800	339	7	-	-	SYM
hassl-800	339	8	1765	1765	NUM
hassl-800	339	9	.	.	PUNCT
hassl-800	340	1	view	view	NOUN
hassl-800	340	2	at	at	ADP
hassl-800	340	3	google	google	PROPN
hassl-800	340	4	scholar	scholar	NOUN
hassl-800	340	5	|	|	ADV
hassl-800	340	6	view	view	NOUN
hassl-800	340	7	at	at	ADP
hassl-800	340	8	publisher	publisher	NOUN
hassl-800	340	9	suseno	suseno	PROPN
hassl-800	340	10	,	,	PUNCT
hassl-800	340	11	n.s	n.s	PROPN
hassl-800	340	12	.	.	PROPN
hassl-800	340	13	,	,	PUNCT
hassl-800	340	14	2013	2013	NUM
hassl-800	340	15	.	.	PUNCT
hassl-800	341	1	an	an	DET
hassl-800	341	2	empirical	empirical	ADJ
hassl-800	341	3	analysis	analysis	NOUN
hassl-800	341	4	of	of	ADP
hassl-800	341	5	auditor	auditor	NOUN
hassl-800	341	6	independence	independence	NOUN
hassl-800	341	7	and	and	CCONJ
hassl-800	341	8	audit	audit	NOUN
hassl-800	341	9	fees	fee	NOUN
hassl-800	341	10	on	on	ADP
hassl-800	341	11	audit	audit	NOUN
hassl-800	341	12	quality	quality	NOUN
hassl-800	341	13	.	.	PUNCT
hassl-800	342	1	international	international	ADJ
hassl-800	342	2	journal	journal	PROPN
hassl-800	342	3	of	of	ADP
hassl-800	342	4	management	management	NOUN
hassl-800	342	5	and	and	CCONJ
hassl-800	342	6	business	business	NOUN
hassl-800	342	7	studies	study	NOUN
hassl-800	342	8	,	,	PUNCT
hassl-800	342	9	3(3	3(3	NUM
hassl-800	342	10	):	):	PUNCT
hassl-800	342	11	82	82	NUM
hassl-800	342	12	-	-	SYM
hassl-800	342	13	87	87	NUM
hassl-800	342	14	.	.	PUNCT
hassl-800	343	1	view	view	NOUN
hassl-800	343	2	at	at	ADP
hassl-800	343	3	google	google	PROPN
hassl-800	343	4	scholar	scholar	PROPN
hassl-800	343	5	veronica	veronica	PROPN
hassl-800	343	6	,	,	PUNCT
hassl-800	343	7	s.	s.	PROPN
hassl-800	343	8	and	and	CCONJ
hassl-800	343	9	v.	v.	ADP
hassl-800	343	10	anggraita	anggraita	PROPN
hassl-800	343	11	,	,	PUNCT
hassl-800	343	12	2016	2016	NUM
hassl-800	343	13	.	.	PUNCT
hassl-800	344	1	impact	impact	NOUN
hassl-800	344	2	of	of	ADP
hassl-800	344	3	abnormal	abnormal	ADJ
hassl-800	344	4	audit	audit	NOUN
hassl-800	344	5	fee	fee	NOUN
hassl-800	344	6	to	to	PART
hassl-800	344	7	audit	audit	VERB
hassl-800	344	8	quality	quality	NOUN
hassl-800	344	9	:	:	PUNCT
hassl-800	344	10	indonesian	indonesian	ADJ
hassl-800	344	11	case	case	NOUN
hassl-800	344	12	study	study	NOUN
hassl-800	344	13	.	.	PUNCT
hassl-800	345	1	american	american	PROPN
hassl-800	345	2	journal	journal	PROPN
hassl-800	345	3	of	of	ADP
hassl-800	345	4	economics	economic	NOUN
hassl-800	345	5	,	,	PUNCT
hassl-800	345	6	6(1	6(1	NUM
hassl-800	345	7	):	):	PUNCT
hassl-800	345	8	72	72	NUM
hassl-800	345	9	-	-	SYM
hassl-800	345	10	78	78	NUM
hassl-800	345	11	.	.	PUNCT
hassl-800	346	1	view	view	NOUN
hassl-800	346	2	at	at	ADP
hassl-800	346	3	google	google	PROPN
hassl-800	346	4	scholar	scholar	PROPN
hassl-800	346	5	walid	walid	PROPN
hassl-800	346	6	,	,	PUNCT
hassl-800	346	7	e.g.	e.g.	ADV
hassl-800	346	8	,	,	PUNCT
hassl-800	346	9	2012	2012	NUM
hassl-800	346	10	.	.	PUNCT
hassl-800	347	1	determinants	determinant	NOUN
hassl-800	347	2	of	of	ADP
hassl-800	347	3	audit	audit	NOUN
hassl-800	347	4	fees	fee	NOUN
hassl-800	347	5	:	:	PUNCT
hassl-800	347	6	evidence	evidence	NOUN
hassl-800	347	7	from	from	ADP
hassl-800	347	8	lebanon	lebanon	PROPN
hassl-800	347	9	.	.	PUNCT
hassl-800	348	1	international	international	ADJ
hassl-800	348	2	business	business	NOUN
hassl-800	348	3	research	research	NOUN
hassl-800	348	4	,	,	PUNCT
hassl-800	348	5	5(11	5(11	NUM
hassl-800	348	6	):	):	PUNCT
hassl-800	348	7	136	136	NUM
hassl-800	348	8	-	-	SYM
hassl-800	348	9	145	145	NUM
hassl-800	348	10	.	.	PUNCT
hassl-800	349	1	view	view	NOUN
hassl-800	349	2	at	at	ADP
hassl-800	349	3	google	google	PROPN
hassl-800	349	4	scholar	scholar	NOUN
hassl-800	349	5	|	|	ADV
hassl-800	349	6	view	view	NOUN
hassl-800	349	7	at	at	ADP
hassl-800	349	8	publisher	publisher	NOUN
hassl-800	349	9	wooten	wooten	PROPN
hassl-800	349	10	,	,	PUNCT
hassl-800	349	11	t.c	t.c	PROPN
hassl-800	349	12	.	.	PROPN
hassl-800	349	13	,	,	PUNCT
hassl-800	349	14	2003	2003	NUM
hassl-800	349	15	.	.	PUNCT
hassl-800	350	1	research	research	NOUN
hassl-800	350	2	about	about	ADP
hassl-800	350	3	audit	audit	NOUN
hassl-800	350	4	quality	quality	NOUN
hassl-800	350	5	.	.	PUNCT
hassl-800	351	1	cpa	cpa	PROPN
hassl-800	351	2	journal	journal	PROPN
hassl-800	351	3	,	,	PUNCT
hassl-800	351	4	73(1	73(1	NUM
hassl-800	351	5	):	):	PUNCT
hassl-800	351	6	48	48	NUM
hassl-800	351	7	.	.	PUNCT
hassl-800	352	1	view	view	NOUN
hassl-800	352	2	at	at	ADP
hassl-800	352	3	google	google	PROPN
hassl-800	352	4	scholar	scholar	NOUN
hassl-800	352	5	yuniarti	yuniarti	PROPN
hassl-800	352	6	,	,	PUNCT
hassl-800	352	7	r.	r.	PROPN
hassl-800	352	8	,	,	PUNCT
hassl-800	352	9	2011	2011	NUM
hassl-800	352	10	.	.	PUNCT
hassl-800	353	1	audit	audit	NOUN
hassl-800	353	2	firm	firm	ADJ
hassl-800	353	3	size	size	NOUN
hassl-800	353	4	,	,	PUNCT
hassl-800	353	5	audit	audit	NOUN
hassl-800	353	6	fee	fee	NOUN
hassl-800	353	7	and	and	CCONJ
hassl-800	353	8	audit	audit	NOUN
hassl-800	353	9	quality	quality	NOUN
hassl-800	353	10	.	.	PUNCT
hassl-800	354	1	journal	journal	PROPN
hassl-800	354	2	of	of	ADP
hassl-800	354	3	global	global	ADJ
hassl-800	354	4	management	management	NOUN
hassl-800	354	5	,	,	PUNCT
hassl-800	354	6	2(1	2(1	NUM
hassl-800	354	7	):	):	PUNCT
hassl-800	354	8	84	84	NUM
hassl-800	354	9	-	-	SYM
hassl-800	354	10	97	97	NUM
hassl-800	354	11	.	.	PUNCT
hassl-800	355	1	appendix	appendix	VERB
hassl-800	355	2	one	one	NUM
hassl-800	355	3	(	(	PUNCT
hassl-800	355	4	results	result	NOUN
hassl-800	355	5	)	)	PUNCT
hassl-800	355	6	dependent	dependent	ADJ
hassl-800	355	7	variable	variable	NOUN
hassl-800	355	8	:	:	PUNCT
hassl-800	355	9	aq	aq	NOUN
hassl-800	355	10	method	method	NOUN
hassl-800	355	11	:	:	PUNCT
hassl-800	355	12	ml	ml	PROPN
hassl-800	355	13	binary	binary	PROPN
hassl-800	355	14	logit	logit	PROPN
hassl-800	355	15	(	(	PUNCT
hassl-800	355	16	quadratic	quadratic	ADJ
hassl-800	355	17	hill	hill	NOUN
hassl-800	355	18	climbing	climbing	NOUN
hassl-800	355	19	)	)	PUNCT
hassl-800	355	20	covariance	covariance	NOUN
hassl-800	355	21	matrix	matrix	NOUN
hassl-800	355	22	computed	compute	VERB
hassl-800	355	23	using	use	VERB
hassl-800	355	24	second	second	ADJ
hassl-800	355	25	derivatives	derivative	NOUN
hassl-800	355	26	variable	variable	ADJ
hassl-800	355	27	coefficient	coefficient	NOUN
hassl-800	355	28	std	std	NOUN
hassl-800	355	29	.	.	PUNCT
hassl-800	356	1	error	error	NOUN
hassl-800	356	2	z	z	NOUN
hassl-800	356	3	-	-	PUNCT
hassl-800	356	4	statistic	statistic	ADJ
hassl-800	356	5	prob	prob	NOUN
hassl-800	356	6	.	.	PUNCT
hassl-800	357	1	c	c	PROPN
hassl-800	357	2	3.657341	3.657341	NUM
hassl-800	357	3	1.416037	1.416037	NUM
hassl-800	357	4	2.582801	2.582801	NUM
hassl-800	357	5	0.0098	0.0098	NUM
hassl-800	357	6	lnafee	lnafee	NOUN
hassl-800	357	7	-0.474943	-0.474943	NOUN
hassl-800	357	8	0.136971	0.136971	NUM
hassl-800	357	9	-3.467461	-3.467461	X
hassl-800	357	10	0.0005	0.0005	NUM
hassl-800	357	11	lev	lev	NOUN
hassl-800	357	12	-0.242980	-0.242980	PROPN
hassl-800	357	13	0.167408	0.167408	NUM
hassl-800	357	14	-1.451426	-1.451426	NOUN
hassl-800	358	1	0.1467	0.1467	NUM
hassl-800	358	2	age	age	NOUN
hassl-800	358	3	0.126117	0.126117	NUM
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hassl-800	384	12	----	----	PUNCT
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hassl-800	385	4	----	----	PUNCT
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hassl-800	385	6	inflation	inflation	NOUN
hassl-800	385	7	factors	factor	NOUN
hassl-800	385	8	included	include	VERB
hassl-800	385	9	observations	observation	NOUN
hassl-800	385	10	:	:	PUNCT
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hassl-800	385	14	centered	center	VERB
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hassl-800	385	18	vif	vif	PROPN
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hassl-800	385	31	age	age	NOUN
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hassl-800	385	36	test	test	NOUN
hassl-800	385	37	0	0	NUM
hassl-800	385	38	2	2	NUM
hassl-800	385	39	4	4	NUM
hassl-800	385	40	6	6	NUM
hassl-800	385	41	8	8	NUM
hassl-800	385	42	10	10	NUM
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hassl-800	385	44	-1.0	-1.0	PROPN
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hassl-800	385	47	-0.4	-0.4	X
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hassl-800	385	49	0.0	0.0	NUM
hassl-800	385	50	0.2	0.2	NUM
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hassl-800	385	52	0.6	0.6	NUM
hassl-800	385	53	0.8	0.8	NUM
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hassl-800	385	55	:	:	PUNCT
hassl-800	385	56	residuals	residual	NOUN
hassl-800	385	57	sample	sample	NOUN
hassl-800	385	58	1	1	NUM
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hassl-800	385	60	observations	observation	NOUN
hassl-800	385	61	72	72	NUM
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hassl-800	385	63	-2.52e-16	-2.52e-16	NOUN
hassl-800	385	64	median	median	NOUN
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hassl-800	385	68	minimum	minimum	NOUN
hassl-800	385	69	-0.997172	-0.997172	PRON
hassl-800	385	70	std	std	PROPN
hassl-800	385	71	.	.	PUNCT
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hassl-800	386	2	.	.	PROPN
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hassl-800	387	4	kurtosis	kurtosis	VERB
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hassl-800	387	6	jarque	jarque	NOUN
hassl-800	387	7	-	-	PUNCT
hassl-800	387	8	bera	bera	NOUN
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hassl-800	387	10	probability	probability	NOUN
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hassl-800	387	12	humanities	humanity	NOUN
hassl-800	387	13	and	and	CCONJ
hassl-800	387	14	social	social	ADJ
hassl-800	387	15	sciences	science	NOUN
hassl-800	387	16	letters	letter	NOUN
hassl-800	387	17	,	,	PUNCT
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hassl-800	387	19	,	,	PUNCT
hassl-800	387	20	6(2	6(2	NUM
hassl-800	387	21	):	):	PUNCT
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hassl-800	387	23	-	-	SYM
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hassl-800	387	25	71	71	NUM
hassl-800	387	26	©	©	PROPN
hassl-800	387	27	2018	2018	NUM
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hassl-800	387	29	beam	beam	PROPN
hassl-800	387	30	.	.	PUNCT
hassl-800	388	1	all	all	DET
hassl-800	388	2	rights	right	NOUN
hassl-800	388	3	reserved	reserve	VERB
hassl-800	388	4	.	.	PUNCT
hassl-800	389	1	auto	auto	NOUN
hassl-800	389	2	-	-	PUNCT
hassl-800	389	3	correlation	correlation	NOUN
hassl-800	389	4	test	test	NOUN
hassl-800	389	5	breusch	breusch	NOUN
hassl-800	389	6	-	-	PUNCT
hassl-800	389	7	godfrey	godfrey	NOUN
hassl-800	389	8	serial	serial	ADJ
hassl-800	389	9	correlation	correlation	NOUN
hassl-800	389	10	lm	lm	INTJ
hassl-800	389	11	test	test	NOUN
hassl-800	389	12	:	:	PUNCT
hassl-800	390	1	f	f	X
hassl-800	390	2	-	-	PUNCT
hassl-800	390	3	statistic	statistic	VERB
hassl-800	390	4	1.689840	1.689840	NUM
hassl-800	390	5	prob	prob	NOUN
hassl-800	390	6	.	.	PUNCT
hassl-800	391	1	f(2,66	f(2,66	ADJ
hassl-800	391	2	)	)	PUNCT
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hassl-800	392	2	obs*r	obs*r	PROPN
hassl-800	392	3	-	-	PUNCT
hassl-800	392	4	squared	square	VERB
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hassl-800	392	6	prob	prob	NOUN
hassl-800	392	7	.	.	PUNCT
hassl-800	393	1	chi	chi	ADJ
hassl-800	393	2	-	-	PUNCT
hassl-800	393	3	square(2	square(2	NOUN
hassl-800	393	4	)	)	PUNCT
hassl-800	393	5	0.1731	0.1731	NUM
hassl-800	393	6	test	test	NOUN
hassl-800	393	7	equation	equation	NOUN
hassl-800	393	8	:	:	PUNCT
hassl-800	393	9	dependent	dependent	ADJ
hassl-800	393	10	variable	variable	NOUN
hassl-800	393	11	:	:	PUNCT
hassl-800	393	12	resid	resid	NOUN
hassl-800	393	13	method	method	NOUN
hassl-800	393	14	:	:	PUNCT
hassl-800	393	15	least	least	ADJ
hassl-800	393	16	squares	square	NOUN
hassl-800	393	17	included	include	VERB
hassl-800	393	18	observations	observation	NOUN
hassl-800	393	19	:	:	PUNCT
hassl-800	393	20	72	72	NUM
hassl-800	393	21	presample	presample	ADJ
hassl-800	393	22	missing	miss	VERB
hassl-800	393	23	value	value	NOUN
hassl-800	393	24	lagged	lag	VERB
hassl-800	393	25	residuals	residual	NOUN
hassl-800	393	26	set	set	VERB
hassl-800	393	27	to	to	ADP
hassl-800	393	28	zero	zero	NUM
hassl-800	393	29	.	.	PUNCT
hassl-800	394	1	variable	variable	ADJ
hassl-800	394	2	coefficient	coefficient	NOUN
hassl-800	394	3	std	std	PROPN
hassl-800	394	4	.	.	NOUN
hassl-800	394	5	error	error	NOUN
hassl-800	394	6	t	t	NOUN
hassl-800	394	7	-	-	PUNCT
hassl-800	394	8	statistic	statistic	NOUN
hassl-800	394	9	prob	prob	NOUN
hassl-800	394	10	.	.	PUNCT
hassl-800	395	1	c	c	PROPN
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hassl-800	395	5	0.7846	0.7846	NUM
hassl-800	395	6	lnafee	lnafee	NOUN
hassl-800	395	7	-0.003873	-0.003873	PUNCT
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hassl-800	395	9	-0.193788	-0.193788	NOUN
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hassl-800	395	11	lev	lev	NOUN
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hassl-800	395	16	age	age	NOUN
hassl-800	395	17	-6.52e-05	-6.52e-05	NOUN
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hassl-800	395	21	resid(-1	resid(-1	NOUN
hassl-800	395	22	)	)	PUNCT
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hassl-800	396	4	resid(-2	resid(-2	NOUN
hassl-800	396	5	)	)	PUNCT
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hassl-800	397	1	0.123967	0.123967	NUM
hassl-800	397	2	0.981875	0.981875	NUM
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hassl-800	397	5	-	-	PUNCT
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hassl-800	397	8	mean	mean	NOUN
hassl-800	397	9	dependent	dependent	ADJ
hassl-800	397	10	var	var	NOUN
hassl-800	397	11	-2.52e-16	-2.52e-16	NOUN
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hassl-800	397	13	r	r	NOUN
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hassl-800	397	17	s.d	s.d	PROPN
hassl-800	397	18	.	.	PROPN
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hassl-800	398	4	s.e	s.e	PROPN
hassl-800	398	5	.	.	PROPN
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hassl-800	398	9	akaike	akaike	ADJ
hassl-800	398	10	info	info	NOUN
hassl-800	398	11	criterion	criterion	NOUN
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hassl-800	398	13	sum	sum	NOUN
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hassl-800	398	15	resid	resid	NOUN
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hassl-800	398	18	criterion	criterion	NOUN
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hassl-800	398	20	log	log	NOUN
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hassl-800	398	24	-	-	PUNCT
hassl-800	398	25	quinn	quinn	PROPN
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hassl-800	398	27	.	.	PUNCT
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hassl-800	399	2	f	f	X
hassl-800	399	3	-	-	PUNCT
hassl-800	399	4	statistic	statistic	ADJ
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hassl-800	399	7	-	-	PUNCT
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hassl-800	399	9	stat	stat	NOUN
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hassl-800	399	11	prob(f	prob(f	NOUN
hassl-800	399	12	-	-	PUNCT
hassl-800	399	13	statistic	statistic	NOUN
hassl-800	399	14	)	)	PUNCT
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hassl-800	399	19	test	test	NOUN
hassl-800	399	20	:	:	PUNCT
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hassl-800	399	22	-	-	PUNCT
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hassl-800	399	24	-	-	PUNCT
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hassl-800	399	26	f	f	PROPN
hassl-800	399	27	-	-	PUNCT
hassl-800	399	28	statistic	statistic	VERB
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hassl-800	399	30	prob	prob	NOUN
hassl-800	399	31	.	.	PUNCT
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hassl-800	400	2	)	)	PUNCT
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hassl-800	400	4	obs*r	obs*r	ADV
hassl-800	400	5	-	-	PUNCT
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hassl-800	400	8	prob	prob	NOUN
hassl-800	400	9	.	.	PUNCT
hassl-800	401	1	chi	chi	PROPN
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hassl-800	401	4	)	)	PUNCT
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hassl-800	401	8	ss	ss	PROPN
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hassl-800	401	11	.	.	PUNCT
hassl-800	402	1	chi	chi	PROPN
hassl-800	402	2	-	-	PUNCT
hassl-800	402	3	square(3	square(3	PROPN
hassl-800	402	4	)	)	PUNCT
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hassl-800	403	2	test	test	NOUN
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hassl-800	403	4	:	:	PUNCT
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hassl-800	403	7	:	:	PUNCT
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hassl-800	403	9	method	method	NOUN
hassl-800	403	10	:	:	PUNCT
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hassl-800	403	12	squares	square	NOUN
hassl-800	403	13	included	include	VERB
hassl-800	403	14	observations	observation	NOUN
hassl-800	403	15	:	:	PUNCT
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hassl-800	403	22	t	t	NOUN
hassl-800	403	23	-	-	PUNCT
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hassl-800	403	25	prob	prob	NOUN
hassl-800	403	26	.	.	PUNCT
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hassl-800	405	25	s.d	s.d	PROPN
hassl-800	405	26	.	.	PROPN
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hassl-800	406	20	log	log	VERB
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hassl-800	406	27	.	.	PUNCT
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hassl-800	408	1	f	f	X
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hassl-800	408	3	statistic	statistic	ADJ
hassl-800	408	4	0.295221	0.295221	NUM
hassl-800	408	5	durbin	durbin	ADJ
hassl-800	408	6	-	-	PUNCT
hassl-800	408	7	watson	watson	NOUN
hassl-800	408	8	stat	stat	NOUN
hassl-800	408	9	1.749637	1.749637	NUM
hassl-800	408	10	prob(f	prob(f	NOUN
hassl-800	408	11	-	-	PUNCT
hassl-800	408	12	statistic	statistic	NOUN
hassl-800	408	13	)	)	PUNCT
hassl-800	408	14	0.828716	0.828716	NUM
hassl-800	408	15	humanities	humanity	NOUN
hassl-800	408	16	and	and	CCONJ
hassl-800	408	17	social	social	ADJ
hassl-800	408	18	sciences	science	NOUN
hassl-800	408	19	letters	letter	NOUN
hassl-800	408	20	,	,	PUNCT
hassl-800	408	21	2018	2018	NUM
hassl-800	408	22	,	,	PUNCT
hassl-800	408	23	6(2	6(2	NUM
hassl-800	408	24	):	):	PUNCT
hassl-800	408	25	59	59	NUM
hassl-800	408	26	-	-	SYM
hassl-800	408	27	73	73	NUM
hassl-800	408	28	72	72	NUM
hassl-800	408	29	©	©	PROPN
hassl-800	408	30	2018	2018	NUM
hassl-800	408	31	conscientia	conscientia	PROPN
hassl-800	408	32	beam	beam	PROPN
hassl-800	408	33	.	.	PUNCT
hassl-800	409	1	all	all	DET
hassl-800	409	2	rights	right	NOUN
hassl-800	409	3	reserved	reserve	VERB
hassl-800	409	4	.	.	PUNCT
hassl-800	410	1	appendix	appendix	VERB
hassl-800	410	2	two	two	NUM
hassl-800	410	3	(	(	PUNCT
hassl-800	410	4	data	datum	NOUN
hassl-800	410	5	)	)	PUNCT
hassl-800	410	6	companies	company	NOUN
hassl-800	410	7	year	year	NOUN
hassl-800	410	8	aq	aq	PROPN
hassl-800	410	9	audfee	audfee	PROPN
hassl-800	410	10	lev	lev	PROPN
hassl-800	410	11	age	age	PROPN
hassl-800	410	12	lnafee	lnafee	PROPN
hassl-800	410	13	beco	beco	PROPN
hassl-800	410	14	petroleum	petroleum	PROPN
hassl-800	410	15	plc	plc	PROPN
hassl-800	410	16	2007	2007	NUM
hassl-800	410	17	1	1	NUM
hassl-800	410	18	3660000	3660000	NUM
hassl-800	410	19	0.89579	0.89579	NUM
hassl-800	410	20	21	21	NUM
hassl-800	410	21	15.112974	15.112974	NUM
hassl-800	410	22	beco	beco	PROPN
hassl-800	410	23	petroleum	petroleum	PROPN
hassl-800	410	24	plc	plc	PROPN
hassl-800	410	25	2008	2008	NUM
hassl-800	410	26	1	1	NUM
hassl-800	410	27	3500000	3500000	NUM
hassl-800	410	28	0.833324094	0.833324094	NUM
hassl-800	410	29	22	22	NUM
hassl-800	410	30	15.068274	15.068274	NUM
hassl-800	410	31	beco	beco	PROPN
hassl-800	410	32	petroleum	petroleum	PROPN
hassl-800	410	33	plc	plc	PROPN
hassl-800	410	34	2009	2009	NUM
hassl-800	410	35	0	0	NUM
hassl-800	410	36	4000000	4000000	NUM
hassl-800	410	37	0.543206476	0.543206476	NUM
hassl-800	410	38	23	23	NUM
hassl-800	410	39	15.201805	15.201805	NUM
hassl-800	410	40	beco	beco	PROPN
hassl-800	410	41	petroleum	petroleum	PROPN
hassl-800	410	42	plc	plc	PROPN
hassl-800	410	43	2010	2010	NUM
hassl-800	410	44	1	1	NUM
hassl-800	410	45	5000000	5000000	NUM
hassl-800	410	46	0.171231764	0.171231764	NUM
hassl-800	410	47	24	24	NUM
hassl-800	410	48	15.424948	15.424948	NUM
hassl-800	410	49	beco	beco	PROPN
hassl-800	410	50	petroleum	petroleum	PROPN
hassl-800	410	51	plc	plc	PROPN
hassl-800	410	52	2011	2011	NUM
hassl-800	410	53	0	0	NUM
hassl-800	410	54	4177456	4177456	NUM
hassl-800	410	55	0.269045129	0.269045129	NUM
hassl-800	410	56	25	25	NUM
hassl-800	410	57	15.245213	15.245213	NUM
hassl-800	410	58	beco	beco	PROPN
hassl-800	410	59	petroleum	petroleum	PROPN
hassl-800	410	60	plc	plc	PROPN
hassl-800	410	61	2012	2012	NUM
hassl-800	410	62	0	0	NUM
hassl-800	410	63	5220000	5220000	NUM
hassl-800	410	64	0.286521686	0.286521686	NUM
hassl-800	410	65	26	26	NUM
hassl-800	410	66	15.468008	15.468008	NUM
hassl-800	410	67	beco	beco	PROPN
hassl-800	410	68	petroleum	petroleum	PROPN
hassl-800	410	69	plc	plc	PROPN
hassl-800	410	70	2013	2013	NUM
hassl-800	410	71	0	0	NUM
hassl-800	411	1	5550000	5550000	NUM
hassl-800	411	2	0.196236421	0.196236421	NUM
hassl-800	411	3	27	27	NUM
hassl-800	411	4	15.529308	15.529308	NUM
hassl-800	411	5	beco	beco	PROPN
hassl-800	411	6	petroleum	petroleum	PROPN
hassl-800	411	7	plc	plc	PROPN
hassl-800	411	8	2014	2014	NUM
hassl-800	411	9	0	0	NUM
hassl-800	411	10	5689000	5689000	NUM
hassl-800	411	11	0.177332117	0.177332117	NUM
hassl-800	411	12	28	28	NUM
hassl-800	411	13	15.554045	15.554045	NUM
hassl-800	411	14	conoil	conoil	PROPN
hassl-800	411	15	plc	plc	PROPN
hassl-800	411	16	2007	2007	NUM
hassl-800	411	17	1	1	NUM
hassl-800	411	18	14000	14000	NUM
hassl-800	411	19	0.340462334	0.340462334	NUM
hassl-800	411	20	18	18	NUM
hassl-800	411	21	9.5468126	9.5468126	NUM
hassl-800	411	22	conoil	conoil	NOUN
hassl-800	411	23	plc	plc	PROPN
hassl-800	411	24	2008	2008	NUM
hassl-800	411	25	1	1	NUM
hassl-800	411	26	16000	16000	NUM
hassl-800	411	27	0.512350454	0.512350454	NUM
hassl-800	411	28	19	19	NUM
hassl-800	411	29	9.680344	9.680344	NUM
hassl-800	411	30	conoil	conoil	PROPN
hassl-800	411	31	plc	plc	PROPN
hassl-800	411	32	2009	2009	NUM
hassl-800	411	33	1	1	NUM
hassl-800	411	34	16500	16500	NUM
hassl-800	411	35	0.469970204	0.469970204	NUM
hassl-800	411	36	20	20	NUM
hassl-800	411	37	9.7111157	9.7111157	NUM
hassl-800	411	38	conoil	conoil	NOUN
hassl-800	411	39	plc	plc	PROPN
hassl-800	411	40	2010	2010	NUM
hassl-800	411	41	1	1	NUM
hassl-800	411	42	18000	18000	NUM
hassl-800	411	43	1.776312563	1.776312563	NUM
hassl-800	411	44	21	21	NUM
hassl-800	411	45	9.798127	9.798127	NUM
hassl-800	411	46	conoil	conoil	PROPN
hassl-800	411	47	plc	plc	PROPN
hassl-800	411	48	2011	2011	NUM
hassl-800	411	49	0	0	NUM
hassl-800	411	50	19500	19500	NUM
hassl-800	411	51	1.573890811	1.573890811	NUM
hassl-800	411	52	22	22	NUM
hassl-800	411	53	9.8781697	9.8781697	NUM
hassl-800	411	54	conoil	conoil	NOUN
hassl-800	411	55	plc	plc	PROPN
hassl-800	411	56	2012	2012	NUM
hassl-800	411	57	1	1	NUM
hassl-800	411	58	21000	21000	NUM
hassl-800	411	59	0.708086783	0.708086783	NUM
hassl-800	411	60	23	23	NUM
hassl-800	411	61	9.9522777	9.9522777	NUM
hassl-800	411	62	conoil	conoil	NOUN
hassl-800	411	63	plc	plc	PROPN
hassl-800	411	64	2013	2013	NUM
hassl-800	411	65	0	0	NUM
hassl-800	411	66	25000	25000	NUM
hassl-800	411	67	0.305817622	0.305817622	NUM
hassl-800	411	68	24	24	NUM
hassl-800	411	69	10.126631	10.126631	NUM
hassl-800	411	70	conoil	conoil	PROPN
hassl-800	411	71	plc	plc	PROPN
hassl-800	411	72	2014	2014	NUM
hassl-800	411	73	0	0	NUM
hassl-800	411	74	27500	27500	NUM
hassl-800	411	75	0.566726398	0.566726398	NUM
hassl-800	411	76	25	25	NUM
hassl-800	411	77	10.221941	10.221941	NUM
hassl-800	411	78	eterna	eterna	NOUN
hassl-800	411	79	oil	oil	PROPN
hassl-800	411	80	&	&	CCONJ
hassl-800	411	81	gas	gas	PROPN
hassl-800	411	82	plc	plc	PROPN
hassl-800	411	83	2007	2007	NUM
hassl-800	411	84	1	1	NUM
hassl-800	411	85	5500	5500	NUM
hassl-800	411	86	0.961815899	0.961815899	NUM
hassl-800	411	87	18	18	NUM
hassl-800	411	88	8.6125034	8.6125034	NUM
hassl-800	411	89	eterna	eterna	NOUN
hassl-800	411	90	oil	oil	NOUN
hassl-800	411	91	&	&	CCONJ
hassl-800	411	92	gas	gas	PROPN
hassl-800	411	93	plc	plc	PROPN
hassl-800	411	94	2008	2008	NUM
hassl-800	411	95	0	0	NUM
hassl-800	411	96	6000	6000	NUM
hassl-800	411	97	1.671180067	1.671180067	NUM
hassl-800	411	98	19	19	NUM
hassl-800	411	99	8.6995147	8.6995147	NUM
hassl-800	411	100	eterna	eterna	PROPN
hassl-800	411	101	oil	oil	PROPN
hassl-800	411	102	&	&	CCONJ
hassl-800	411	103	gas	gas	PROPN
hassl-800	411	104	plc	plc	PROPN
hassl-800	411	105	2009	2009	NUM
hassl-800	411	106	1	1	NUM
hassl-800	411	107	8000	8000	NUM
hassl-800	411	108	1.26953124	1.26953124	NUM
hassl-800	411	109	20	20	NUM
hassl-800	411	110	8.9871968	8.9871968	NUM
hassl-800	411	111	eterna	eterna	NOUN
hassl-800	411	112	oil	oil	NOUN
hassl-800	411	113	&	&	CCONJ
hassl-800	411	114	gas	gas	PROPN
hassl-800	411	115	plc	plc	PROPN
hassl-800	411	116	2010	2010	NUM
hassl-800	411	117	1	1	NUM
hassl-800	411	118	7890	7890	NUM
hassl-800	411	119	1.300886781	1.300886781	NUM
hassl-800	411	120	21	21	NUM
hassl-800	411	121	8.9733514	8.9733514	NUM
hassl-800	411	122	eterna	eterna	NOUN
hassl-800	411	123	oil	oil	NOUN
hassl-800	411	124	&	&	CCONJ
hassl-800	411	125	gas	gas	PROPN
hassl-800	411	126	plc	plc	PROPN
hassl-800	411	127	2011	2011	NUM
hassl-800	411	128	1	1	NUM
hassl-800	411	129	8000	8000	NUM
hassl-800	411	130	0.68594409	0.68594409	NUM
hassl-800	411	131	22	22	NUM
hassl-800	411	132	8.9871968	8.9871968	NUM
hassl-800	411	133	eterna	eterna	NOUN
hassl-800	411	134	oil	oil	NOUN
hassl-800	411	135	&	&	CCONJ
hassl-800	411	136	gas	gas	PROPN
hassl-800	411	137	plc	plc	PROPN
hassl-800	411	138	2012	2012	NUM
hassl-800	411	139	1	1	NUM
hassl-800	411	140	10000	10000	NUM
hassl-800	411	141	0.864877974	0.864877974	NUM
hassl-800	411	142	23	23	NUM
hassl-800	411	143	9.2103404	9.2103404	NUM
hassl-800	411	144	eterna	eterna	NOUN
hassl-800	411	145	oil	oil	NOUN
hassl-800	411	146	&	&	CCONJ
hassl-800	411	147	gas	gas	PROPN
hassl-800	411	148	plc	plc	PROPN
hassl-800	411	149	2013	2013	NUM
hassl-800	411	150	1	1	NUM
hassl-800	411	151	11000	11000	NUM
hassl-800	411	152	0.760001226	0.760001226	NUM
hassl-800	411	153	24	24	NUM
hassl-800	411	154	9.3056506	9.3056506	NUM
hassl-800	411	155	eterna	eterna	NOUN
hassl-800	411	156	oil	oil	PROPN
hassl-800	411	157	&	&	CCONJ
hassl-800	411	158	gas	gas	PROPN
hassl-800	411	159	plc	plc	PROPN
hassl-800	411	160	2014	2014	NUM
hassl-800	411	161	1	1	NUM
hassl-800	411	162	12000	12000	NUM
hassl-800	411	163	0.816403803	0.816403803	NUM
hassl-800	411	164	25	25	NUM
hassl-800	411	165	9.3926619	9.3926619	NUM
hassl-800	411	166	forte	forte	NOUN
hassl-800	411	167	oil	oil	NOUN
hassl-800	411	168	(	(	PUNCT
hassl-800	411	169	formerly	formerly	ADV
hassl-800	411	170	ap	ap	PROPN
hassl-800	411	171	)	)	PUNCT
hassl-800	411	172	2007	2007	NUM
hassl-800	411	173	1	1	NUM
hassl-800	411	174	22000	22000	NUM
hassl-800	411	175	0.872141631	0.872141631	NUM
hassl-800	411	176	23	23	NUM
hassl-800	411	177	9.9987977	9.9987977	NUM
hassl-800	411	178	forte	forte	NOUN
hassl-800	411	179	oil	oil	NOUN
hassl-800	411	180	(	(	PUNCT
hassl-800	411	181	formerly	formerly	ADV
hassl-800	411	182	ap	ap	PROPN
hassl-800	411	183	)	)	PUNCT
hassl-800	411	184	2008	2008	NUM
hassl-800	411	185	0	0	NUM
hassl-800	411	186	28000	28000	NUM
hassl-800	411	187	0.892326858	0.892326858	NUM
hassl-800	411	188	24	24	NUM
hassl-800	411	189	10.23996	10.23996	NUM
hassl-800	411	190	forte	forte	NOUN
hassl-800	411	191	oil	oil	NOUN
hassl-800	411	192	(	(	PUNCT
hassl-800	411	193	formerly	formerly	ADV
hassl-800	411	194	ap	ap	PROPN
hassl-800	411	195	)	)	PUNCT
hassl-800	411	196	2009	2009	NUM
hassl-800	411	197	1	1	NUM
hassl-800	411	198	32000	32000	NUM
hassl-800	411	199	0.898603377	0.898603377	NUM
hassl-800	411	200	25	25	NUM
hassl-800	411	201	10.373491	10.373491	NUM
hassl-800	411	202	forte	forte	NOUN
hassl-800	411	203	oil	oil	NOUN
hassl-800	411	204	(	(	PUNCT
hassl-800	411	205	formerly	formerly	ADV
hassl-800	411	206	ap	ap	PROPN
hassl-800	411	207	)	)	PUNCT
hassl-800	411	208	2010	2010	NUM
hassl-800	411	209	1	1	NUM
hassl-800	411	210	53956	53956	NUM
hassl-800	411	211	0.91961	0.91961	NUM
hassl-800	411	212	26	26	NUM
hassl-800	411	213	10.895924	10.895924	NUM
hassl-800	411	214	forte	forte	NOUN
hassl-800	411	215	oil	oil	NOUN
hassl-800	411	216	(	(	PUNCT
hassl-800	411	217	formerly	formerly	ADV
hassl-800	411	218	ap	ap	PROPN
hassl-800	411	219	)	)	PUNCT
hassl-800	411	220	2011	2011	NUM
hassl-800	411	221	0	0	NUM
hassl-800	411	222	33828	33828	NUM
hassl-800	411	223	0.789714908	0.789714908	NUM
hassl-800	411	224	2	2	NUM
hassl-800	411	225	10.429044	10.429044	NUM
hassl-800	411	226	forte	forte	NOUN
hassl-800	411	227	oil	oil	NOUN
hassl-800	411	228	(	(	PUNCT
hassl-800	411	229	formerly	formerly	ADV
hassl-800	411	230	ap	ap	PROPN
hassl-800	411	231	)	)	PUNCT
hassl-800	411	232	2012	2012	NUM
hassl-800	411	233	0	0	NUM
hassl-800	411	234	41273	41273	NUM
hassl-800	411	235	0.834470088	0.834470088	NUM
hassl-800	411	236	3	3	NUM
hassl-800	411	237	10.627964	10.627964	NUM
hassl-800	411	238	forte	forte	NOUN
hassl-800	411	239	oil	oil	NOUN
hassl-800	411	240	(	(	PUNCT
hassl-800	411	241	formerly	formerly	ADV
hassl-800	411	242	ap	ap	PROPN
hassl-800	411	243	)	)	PUNCT
hassl-800	411	244	2013	2013	NUM
hassl-800	411	245	0	0	NUM
hassl-800	411	246	48841	48841	NUM
hassl-800	411	247	0.913622707	0.913622707	NUM
hassl-800	411	248	4	4	NUM
hassl-800	411	249	10.796325	10.796325	NUM
hassl-800	411	250	forte	forte	NOUN
hassl-800	411	251	oil	oil	NOUN
hassl-800	411	252	(	(	PUNCT
hassl-800	411	253	formerly	formerly	ADV
hassl-800	411	254	ap	ap	PROPN
hassl-800	411	255	)	)	PUNCT
hassl-800	411	256	2014	2014	NUM
hassl-800	411	257	0	0	NUM
hassl-800	411	258	65345	65345	NUM
hassl-800	411	259	0.833305853	0.833305853	NUM
hassl-800	411	260	5	5	NUM
hassl-800	411	261	11.087436	11.087436	NUM
hassl-800	411	262	japaul	japaul	NOUN
hassl-800	411	263	oil	oil	NOUN
hassl-800	411	264	2007	2007	NUM
hassl-800	411	265	0	0	NUM
hassl-800	411	266	700000	700000	NUM
hassl-800	411	267	0.726121897	0.726121897	NUM
hassl-800	411	268	13	13	NUM
hassl-800	411	269	13.458836	13.458836	NUM
hassl-800	411	270	japaul	japaul	NOUN
hassl-800	411	271	oil	oil	NOUN
hassl-800	411	272	2008	2008	NUM
hassl-800	411	273	0	0	NUM
hassl-800	411	274	1200000	1200000	NUM
hassl-800	411	275	0.749360393	0.749360393	NUM
hassl-800	411	276	14	14	NUM
hassl-800	411	277	13.997832	13.997832	NUM
hassl-800	411	278	japaul	japaul	NOUN
hassl-800	411	279	oil	oil	NOUN
hassl-800	411	280	2009	2009	NUM
hassl-800	411	281	0	0	NUM
hassl-800	411	282	2500000	2500000	NUM
hassl-800	411	283	0.86191	0.86191	NUM
hassl-800	411	284	15	15	NUM
hassl-800	411	285	14.731801	14.731801	NUM
hassl-800	411	286	japaul	japaul	NOUN
hassl-800	411	287	oil	oil	NOUN
hassl-800	411	288	2010	2010	NUM
hassl-800	411	289	0	0	NUM
hassl-800	411	290	3500000	3500000	NUM
hassl-800	411	291	0.52134782	0.52134782	NUM
hassl-800	411	292	16	16	NUM
hassl-800	411	293	15.068274	15.068274	NUM
hassl-800	411	294	japaul	japaul	NOUN
hassl-800	411	295	oil	oil	NOUN
hassl-800	411	296	2011	2011	NUM
hassl-800	411	297	0	0	NUM
hassl-800	411	298	4000000	4000000	NUM
hassl-800	411	299	0.16033138	0.16033138	NUM
hassl-800	411	300	17	17	NUM
hassl-800	411	301	15.201805	15.201805	NUM
hassl-800	411	302	japaul	japaul	NOUN
hassl-800	411	303	oil	oil	NOUN
hassl-800	411	304	2012	2012	NUM
hassl-800	411	305	0	0	NUM
hassl-800	411	306	4500000	4500000	NUM
hassl-800	411	307	1.115106	1.115106	NUM
hassl-800	411	308	18	18	NUM
hassl-800	411	309	15.319588	15.319588	NUM
hassl-800	411	310	japaul	japaul	NOUN
hassl-800	411	311	oil	oil	NOUN
hassl-800	411	312	2013	2013	NUM
hassl-800	411	313	0	0	NUM
hassl-800	411	314	4650000	4650000	NUM
hassl-800	411	315	0.351775533	0.351775533	NUM
hassl-800	411	316	19	19	NUM
hassl-800	411	317	15.352378	15.352378	NUM
hassl-800	411	318	japaul	japaul	NOUN
hassl-800	411	319	oil	oil	NOUN
hassl-800	411	320	2014	2014	NUM
hassl-800	411	321	0	0	NUM
hassl-800	411	322	4800000	4800000	NUM
hassl-800	411	323	0.438140779	0.438140779	NUM
hassl-800	411	324	20	20	NUM
hassl-800	411	325	15.384126	15.384126	NUM
hassl-800	411	326	mobil	mobil	NOUN
hassl-800	411	327	oil	oil	NOUN
hassl-800	411	328	2007	2007	NUM
hassl-800	411	329	1	1	NUM
hassl-800	411	330	8349	8349	NUM
hassl-800	411	331	0.881988356	0.881988356	NUM
hassl-800	411	332	29	29	NUM
hassl-800	411	333	9.0298971	9.0298971	NUM
hassl-800	411	334	mobil	mobil	NOUN
hassl-800	411	335	oil	oil	NOUN
hassl-800	411	336	2008	2008	NUM
hassl-800	411	337	0	0	NUM
hassl-800	411	338	8349	8349	NUM
hassl-800	411	339	0.095626211	0.095626211	NUM
hassl-800	411	340	30	30	NUM
hassl-800	411	341	9.0298971	9.0298971	NUM
hassl-800	411	342	mobil	mobil	NOUN
hassl-800	411	343	oil	oil	NOUN
hassl-800	411	344	2009	2009	NUM
hassl-800	411	345	1	1	NUM
hassl-800	411	346	11736	11736	NUM
hassl-800	411	347	-4.328673818	-4.328673818	NOUN
hassl-800	411	348	31	31	NUM
hassl-800	411	349	9.3704163	9.3704163	NUM
hassl-800	411	350	mobil	mobil	NOUN
hassl-800	411	351	oil	oil	NOUN
hassl-800	411	352	2010	2010	NUM
hassl-800	411	353	1	1	NUM
hassl-800	411	354	11678	11678	NUM
hassl-800	411	355	-3.006806104	-3.006806104	NOUN
hassl-800	411	356	32	32	NUM
hassl-800	411	357	9.365462	9.365462	NUM
hassl-800	411	358	mobil	mobil	NOUN
hassl-800	411	359	oil	oil	NOUN
hassl-800	411	360	2011	2011	NUM
hassl-800	411	361	1	1	NUM
hassl-800	411	362	12365	12365	NUM
hassl-800	411	363	-2.055455543	-2.055455543	NOUN
hassl-800	411	364	33	33	NUM
hassl-800	411	365	9.4226252	9.4226252	NUM
hassl-800	411	366	mobil	mobil	NOUN
hassl-800	411	367	oil	oil	NOUN
hassl-800	411	368	2012	2012	NUM
hassl-800	411	369	1	1	NUM
hassl-800	411	370	12940	12940	NUM
hassl-800	411	371	-1.796748878	-1.796748878	NOUN
hassl-800	411	372	34	34	NUM
hassl-800	411	373	9.4680786	9.4680786	NUM
hassl-800	411	374	mobil	mobil	NOUN
hassl-800	411	375	oil	oil	NOUN
hassl-800	411	376	2013	2013	NUM
hassl-800	411	377	1	1	NUM
hassl-800	411	378	23823	23823	NUM
hassl-800	411	379	0.093154018	0.093154018	NUM
hassl-800	411	380	35	35	NUM
hassl-800	411	381	10.078407	10.078407	NUM
hassl-800	411	382	mobil	mobil	NOUN
hassl-800	411	383	oil	oil	NOUN
hassl-800	411	384	2014	2014	NUM
hassl-800	411	385	1	1	NUM
hassl-800	411	386	28177	28177	NUM
hassl-800	411	387	3.270297519	3.270297519	NUM
hassl-800	411	388	36	36	NUM
hassl-800	411	389	10.246261	10.246261	NUM
hassl-800	411	390	mrs	mrs	PROPN
hassl-800	411	391	oil	oil	NOUN
hassl-800	411	392	(	(	PUNCT
hassl-800	411	393	formerly	formerly	ADV
hassl-800	411	394	texaco	texaco	PROPN
hassl-800	411	395	,	,	PUNCT
hassl-800	411	396	chevron	chevron	NOUN
hassl-800	411	397	)	)	PUNCT
hassl-800	411	398	2007	2007	NUM
hassl-800	411	399	1	1	NUM
hassl-800	411	400	8400	8400	NUM
hassl-800	411	401	3.752664657	3.752664657	NUM
hassl-800	411	402	30	30	NUM
hassl-800	411	403	9.035987	9.035987	NUM
hassl-800	411	404	mrs	mrs	PROPN
hassl-800	411	405	oil	oil	NOUN
hassl-800	411	406	(	(	PUNCT
hassl-800	411	407	formerly	formerly	ADV
hassl-800	411	408	texaco	texaco	PROPN
hassl-800	411	409	,	,	PUNCT
hassl-800	411	410	chevron	chevron	NOUN
hassl-800	411	411	)	)	PUNCT
hassl-800	411	412	2008	2008	NUM
hassl-800	411	413	1	1	NUM
hassl-800	411	414	9000	9000	NUM
hassl-800	411	415	3.413469154	3.413469154	NUM
hassl-800	411	416	31	31	NUM
hassl-800	411	417	9.1049799	9.1049799	NUM
hassl-800	411	418	mrs	mrs	PROPN
hassl-800	411	419	oil	oil	NOUN
hassl-800	411	420	(	(	PUNCT
hassl-800	411	421	formerly	formerly	ADV
hassl-800	411	422	texaco	texaco	PROPN
hassl-800	411	423	,	,	PUNCT
hassl-800	411	424	chevron	chevron	NOUN
hassl-800	411	425	)	)	PUNCT
hassl-800	411	426	2009	2009	NUM
hassl-800	411	427	0	0	NUM
hassl-800	411	428	10500	10500	NUM
hassl-800	411	429	4.25058446	4.25058446	NUM
hassl-800	411	430	2	2	NUM
hassl-800	411	431	9.2591305	9.2591305	NUM
hassl-800	411	432	mrs	mrs	PROPN
hassl-800	411	433	oil	oil	NOUN
hassl-800	411	434	(	(	PUNCT
hassl-800	411	435	formerly	formerly	ADV
hassl-800	411	436	texaco	texaco	PROPN
hassl-800	411	437	,	,	PUNCT
hassl-800	411	438	chevron	chevron	NOUN
hassl-800	411	439	)	)	PUNCT
hassl-800	411	440	2010	2010	NUM
hassl-800	411	441	0	0	NUM
hassl-800	411	442	13500	13500	NUM
hassl-800	411	443	4.338957661	4.338957661	NUM
hassl-800	411	444	3	3	NUM
hassl-800	411	445	9.510445	9.510445	NUM
hassl-800	411	446	mrs	mrs	PROPN
hassl-800	411	447	oil	oil	NOUN
hassl-800	411	448	(	(	PUNCT
hassl-800	411	449	formerly	formerly	ADV
hassl-800	411	450	texaco	texaco	PROPN
hassl-800	411	451	,	,	PUNCT
hassl-800	411	452	chevron	chevron	NOUN
hassl-800	411	453	)	)	PUNCT
hassl-800	411	454	2011	2011	NUM
hassl-800	411	455	1	1	NUM
hassl-800	411	456	12500	12500	NUM
hassl-800	411	457	0.154361768	0.154361768	NUM
hassl-800	411	458	4	4	NUM
hassl-800	411	459	9.4334839	9.4334839	NUM
hassl-800	411	460	mrs	mrs	PROPN
hassl-800	411	461	oil	oil	NOUN
hassl-800	411	462	(	(	PUNCT
hassl-800	411	463	formerly	formerly	ADV
hassl-800	411	464	texaco	texaco	PROPN
hassl-800	411	465	,	,	PUNCT
hassl-800	411	466	chevron	chevron	NOUN
hassl-800	411	467	)	)	PUNCT
hassl-800	411	468	2012	2012	NUM
hassl-800	411	469	1	1	NUM
hassl-800	411	470	17114	17114	NUM
hassl-800	411	471	0.203187141	0.203187141	NUM
hassl-800	411	472	5	5	NUM
hassl-800	411	473	9.7476521	9.7476521	NUM
hassl-800	411	474	mrs	mrs	NOUN
hassl-800	411	475	oil	oil	NOUN
hassl-800	411	476	(	(	PUNCT
hassl-800	411	477	formerly	formerly	ADV
hassl-800	411	478	texaco	texaco	PROPN
hassl-800	411	479	,	,	PUNCT
hassl-800	411	480	chevron	chevron	NOUN
hassl-800	411	481	)	)	PUNCT
hassl-800	411	482	2013	2013	NUM
hassl-800	411	483	1	1	NUM
hassl-800	411	484	24914	24914	NUM
hassl-800	411	485	0.791850504	0.791850504	NUM
hassl-800	411	486	6	6	NUM
hassl-800	411	487	10.123185	10.123185	NUM
hassl-800	411	488	mrs	mrs	PROPN
hassl-800	411	489	oil	oil	NOUN
hassl-800	411	490	(	(	PUNCT
hassl-800	411	491	formerly	formerly	ADV
hassl-800	411	492	texaco	texaco	PROPN
hassl-800	411	493	,	,	PUNCT
hassl-800	411	494	chevron	chevron	NOUN
hassl-800	411	495	)	)	PUNCT
hassl-800	411	496	2014	2014	NUM
hassl-800	411	497	1	1	NUM
hassl-800	411	498	24914	24914	NUM
hassl-800	411	499	0.76784	0.76784	NUM
hassl-800	411	500	7	7	NUM
hassl-800	411	501	10.123185	10.123185	NUM
hassl-800	411	502	oando	oando	NOUN
hassl-800	411	503	(	(	PUNCT
hassl-800	411	504	unipetrol	unipetrol	NOUN
hassl-800	411	505	,	,	PUNCT
hassl-800	411	506	agip	agip	PROPN
hassl-800	411	507	)	)	PUNCT
hassl-800	411	508	2007	2007	NUM
hassl-800	411	509	1	1	NUM
hassl-800	411	510	35736	35736	NUM
hassl-800	411	511	0.834314516	0.834314516	NUM
hassl-800	411	512	15	15	NUM
hassl-800	411	513	10.483914	10.483914	NUM
hassl-800	411	514	oando	oando	NOUN
hassl-800	411	515	(	(	PUNCT
hassl-800	411	516	unipetrol	unipetrol	NOUN
hassl-800	411	517	,	,	PUNCT
hassl-800	411	518	agip	agip	NOUN
hassl-800	411	519	)	)	PUNCT
hassl-800	411	520	2008	2008	NUM
hassl-800	411	521	1	1	NUM
hassl-800	411	522	55200	55200	NUM
hassl-800	411	523	0.843219434	0.843219434	NUM
hassl-800	411	524	16	16	NUM
hassl-800	411	525	10.918718	10.918718	NUM
hassl-800	411	526	humanities	humanity	NOUN
hassl-800	411	527	and	and	CCONJ
hassl-800	411	528	social	social	ADJ
hassl-800	411	529	sciences	science	NOUN
hassl-800	411	530	letters	letter	NOUN
hassl-800	411	531	,	,	PUNCT
hassl-800	411	532	2018	2018	NUM
hassl-800	411	533	,	,	PUNCT
hassl-800	411	534	6(2	6(2	NUM
hassl-800	411	535	):	):	PUNCT
hassl-800	411	536	59	59	NUM
hassl-800	411	537	-	-	SYM
hassl-800	411	538	73	73	NUM
hassl-800	411	539	73	73	NUM
hassl-800	411	540	©	©	PROPN
hassl-800	411	541	2018	2018	NUM
hassl-800	411	542	conscientia	conscientia	PROPN
hassl-800	411	543	beam	beam	PROPN
hassl-800	411	544	.	.	PUNCT
hassl-800	412	1	all	all	DET
hassl-800	412	2	rights	right	NOUN
hassl-800	412	3	reserved	reserve	VERB
hassl-800	412	4	.	.	PUNCT
hassl-800	413	1	oando	oando	NOUN
hassl-800	413	2	(	(	PUNCT
hassl-800	413	3	unipetrol	unipetrol	NOUN
hassl-800	413	4	,	,	PUNCT
hassl-800	413	5	agip	agip	NOUN
hassl-800	413	6	)	)	PUNCT
hassl-800	413	7	2009	2009	NUM
hassl-800	413	8	0	0	NUM
hassl-800	413	9	86700	86700	NUM
hassl-800	413	10	0.843068244	0.843068244	NUM
hassl-800	413	11	17	17	NUM
hassl-800	413	12	11.370209	11.370209	NUM
hassl-800	413	13	oando	oando	NOUN
hassl-800	413	14	(	(	PUNCT
hassl-800	413	15	unipetrol	unipetrol	NOUN
hassl-800	413	16	,	,	PUNCT
hassl-800	413	17	agip	agip	NOUN
hassl-800	413	18	)	)	PUNCT
hassl-800	413	19	2010	2010	NUM
hassl-800	413	20	0	0	NUM
hassl-800	413	21	135000	135000	NUM
hassl-800	413	22	0.802335551	0.802335551	NUM
hassl-800	413	23	18	18	NUM
hassl-800	413	24	11.81303	11.81303	NUM
hassl-800	413	25	oando	oando	NOUN
hassl-800	413	26	(	(	PUNCT
hassl-800	413	27	unipetrol	unipetrol	NOUN
hassl-800	413	28	,	,	PUNCT
hassl-800	413	29	agip	agip	NOUN
hassl-800	413	30	)	)	PUNCT
hassl-800	413	31	2011	2011	NUM
hassl-800	413	32	0	0	NUM
hassl-800	413	33	130100	130100	NUM
hassl-800	413	34	0.81728719	0.81728719	NUM
hassl-800	413	35	19	19	NUM
hassl-800	413	36	11.776059	11.776059	NUM
hassl-800	413	37	oando	oando	NOUN
hassl-800	413	38	(	(	PUNCT
hassl-800	413	39	unipetrol	unipetrol	NOUN
hassl-800	413	40	,	,	PUNCT
hassl-800	413	41	agip	agip	NOUN
hassl-800	413	42	)	)	PUNCT
hassl-800	413	43	2012	2012	NUM
hassl-800	413	44	1	1	NUM
hassl-800	413	45	164956	164956	NUM
hassl-800	413	46	0.783580563	0.783580563	NUM
hassl-800	413	47	20	20	NUM
hassl-800	413	48	12.013434	12.013434	NUM
hassl-800	413	49	oando	oando	NOUN
hassl-800	413	50	(	(	PUNCT
hassl-800	413	51	unipetrol	unipetrol	NOUN
hassl-800	413	52	,	,	PUNCT
hassl-800	413	53	agip	agip	NOUN
hassl-800	413	54	)	)	PUNCT
hassl-800	413	55	2013	2013	NUM
hassl-800	413	56	1	1	NUM
hassl-800	413	57	169802	169802	NUM
hassl-800	413	58	0.89996	0.89996	NUM
hassl-800	413	59	21	21	NUM
hassl-800	413	60	12.042388	12.042388	NUM
hassl-800	413	61	oando	oando	NOUN
hassl-800	413	62	(	(	PUNCT
hassl-800	413	63	unipetrol	unipetrol	NOUN
hassl-800	413	64	,	,	PUNCT
hassl-800	413	65	agip	agip	PROPN
hassl-800	413	66	)	)	PUNCT
hassl-800	413	67	2014	2014	NUM
hassl-800	413	68	1	1	NUM
hassl-800	413	69	171000	171000	NUM
hassl-800	413	70	0.139012191	0.139012191	NUM
hassl-800	413	71	22	22	NUM
hassl-800	413	72	12.049419	12.049419	NUM
hassl-800	413	73	total	total	NOUN
hassl-800	413	74	nig	nig	PROPN
hassl-800	413	75	plc	plc	PROPN
hassl-800	413	76	2007	2007	NUM
hassl-800	413	77	1	1	NUM
hassl-800	413	78	17000000	17000000	NUM
hassl-800	413	79	0.857609488	0.857609488	NUM
hassl-800	413	80	51	51	NUM
hassl-800	413	81	16.648724	16.648724	NUM
hassl-800	413	82	total	total	NOUN
hassl-800	413	83	nig	nig	PROPN
hassl-800	413	84	plc	plc	PROPN
hassl-800	413	85	2008	2008	NUM
hassl-800	413	86	0	0	NUM
hassl-800	413	87	15000000	15000000	NUM
hassl-800	413	88	0.93713042	0.93713042	NUM
hassl-800	413	89	52	52	NUM
hassl-800	413	90	16.523561	16.523561	NUM
hassl-800	413	91	total	total	NOUN
hassl-800	413	92	nig	nig	PROPN
hassl-800	413	93	plc	plc	PROPN
hassl-800	413	94	2009	2009	NUM
hassl-800	413	95	1	1	NUM
hassl-800	413	96	19000000	19000000	NUM
hassl-800	413	97	0.883301609	0.883301609	NUM
hassl-800	413	98	53	53	NUM
hassl-800	413	99	16.75995	16.75995	NUM
hassl-800	413	100	total	total	NOUN
hassl-800	413	101	nig	nig	PROPN
hassl-800	413	102	plc	plc	PROPN
hassl-800	413	103	2010	2010	NUM
hassl-800	413	104	1	1	NUM
hassl-800	413	105	20900000	20900000	NUM
hassl-800	413	106	0.862137636	0.862137636	NUM
hassl-800	413	107	54	54	NUM
hassl-800	413	108	16.85526	16.85526	NUM
hassl-800	413	109	total	total	PROPN
hassl-800	413	110	nig	nig	PROPN
hassl-800	413	111	plc	plc	PROPN
hassl-800	413	112	2011	2011	NUM
hassl-800	413	113	1	1	NUM
hassl-800	413	114	22990000	22990000	NUM
hassl-800	413	115	0.844706141	0.844706141	NUM
hassl-800	413	116	55	55	NUM
hassl-800	413	117	16.95057	16.95057	NUM
hassl-800	413	118	total	total	PROPN
hassl-800	413	119	nig	nig	PROPN
hassl-800	413	120	plc	plc	PROPN
hassl-800	413	121	2012	2012	NUM
hassl-800	413	122	1	1	NUM
hassl-800	413	123	22990000	22990000	NUM
hassl-800	413	124	0.90045	0.90045	NUM
hassl-800	413	125	56	56	NUM
hassl-800	413	126	16.95057	16.95057	NUM
hassl-800	413	127	total	total	PROPN
hassl-800	413	128	nig	nig	PROPN
hassl-800	413	129	plc	plc	PROPN
hassl-800	413	130	2013	2013	NUM
hassl-800	413	131	1	1	NUM
hassl-800	413	132	25289000	25289000	NUM
hassl-800	413	133	0.859383115	0.859383115	NUM
hassl-800	413	134	57	57	NUM
hassl-800	413	135	17.04588	17.04588	NUM
hassl-800	413	136	total	total	NOUN
hassl-800	413	137	nig	nig	PROPN
hassl-800	413	138	plc	plc	PROPN
hassl-800	413	139	2014	2014	NUM
hassl-800	413	140	1	1	NUM
hassl-800	413	141	29977000	29977000	NUM
hassl-800	413	142	0.759511289	0.759511289	NUM
hassl-800	413	143	58	58	NUM
hassl-800	413	144	17.215941	17.215941	NUM
hassl-800	413	145	views	view	NOUN
hassl-800	413	146	and	and	CCONJ
hassl-800	413	147	opinions	opinion	NOUN
hassl-800	413	148	expressed	express	VERB
hassl-800	413	149	in	in	ADP
hassl-800	413	150	this	this	DET
hassl-800	413	151	article	article	NOUN
hassl-800	413	152	are	be	AUX
hassl-800	413	153	the	the	DET
hassl-800	413	154	views	view	NOUN
hassl-800	413	155	and	and	CCONJ
hassl-800	413	156	opinions	opinion	NOUN
hassl-800	413	157	of	of	ADP
hassl-800	413	158	the	the	DET
hassl-800	413	159	author(s	author(s	NOUN
hassl-800	413	160	)	)	PUNCT
hassl-800	413	161	,	,	PUNCT
hassl-800	413	162	humanities	humanity	NOUN
hassl-800	413	163	and	and	CCONJ
hassl-800	413	164	social	social	ADJ
hassl-800	413	165	sciences	science	NOUN
hassl-800	413	166	letters	letter	NOUN
hassl-800	413	167	shall	shall	AUX
hassl-800	413	168	not	not	PART
hassl-800	413	169	be	be	AUX
hassl-800	413	170	responsible	responsible	ADJ
hassl-800	413	171	or	or	CCONJ
hassl-800	413	172	answerable	answerable	ADJ
hassl-800	413	173	for	for	ADP
hassl-800	413	174	any	any	DET
hassl-800	413	175	loss	loss	NOUN
hassl-800	413	176	,	,	PUNCT
hassl-800	413	177	damage	damage	NOUN
hassl-800	413	178	or	or	CCONJ
hassl-800	413	179	liability	liability	NOUN
hassl-800	413	180	etc	etc	X
hassl-800	413	181	.	.	X
hassl-800	414	1	caused	cause	VERB
hassl-800	414	2	in	in	ADP
hassl-800	414	3	relation	relation	NOUN
hassl-800	414	4	to	to	PART
hassl-800	414	5	/	/	PUNCT
hassl-800	414	6	arising	arise	VERB
hassl-800	414	7	out	out	ADP
hassl-800	414	8	of	of	ADP
hassl-800	414	9	the	the	DET
hassl-800	414	10	use	use	NOUN
hassl-800	414	11	of	of	ADP
hassl-800	414	12	the	the	DET
hassl-800	414	13	content	content	NOUN
hassl-800	414	14	.	.	PUNCT