id	sid	tid	token	lemma	pos
hassl-837	1	1	23	23	NUM
hassl-837	1	2	©	©	PROPN
hassl-837	1	3	2020	2020	NUM
hassl-837	1	4	conscientia	conscientia	PROPN
hassl-837	1	5	beam	beam	PROPN
hassl-837	1	6	.	.	PUNCT
hassl-837	2	1	all	all	DET
hassl-837	2	2	rights	right	NOUN
hassl-837	2	3	reserved	reserve	VERB
hassl-837	2	4	.	.	PUNCT
hassl-837	3	1	factors	factor	NOUN
hassl-837	3	2	influencing	influence	VERB
hassl-837	3	3	voluntary	voluntary	ADJ
hassl-837	3	4	audit	audit	NOUN
hassl-837	3	5	among	among	ADP
hassl-837	3	6	small	small	ADJ
hassl-837	3	7	and	and	CCONJ
hassl-837	3	8	medium	medium	ADJ
hassl-837	3	9	enterprises	enterprise	NOUN
hassl-837	3	10	:	:	PUNCT
hassl-837	3	11	the	the	DET
hassl-837	3	12	malaysian	malaysian	ADJ
hassl-837	3	13	evidence	evidence	NOUN
hassl-837	3	14	erlane	erlane	PROPN
hassl-837	3	15	k	k	PROPN
hassl-837	3	16	ghani1	ghani1	PROPN
hassl-837	3	17	+	+	CCONJ
hassl-837	3	18	syakir	syakir	NOUN
hassl-837	3	19	munir	munir	PROPN
hassl-837	3	20	ismail	ismail	PROPN
hassl-837	3	21	munir2	munir2	PROPN
hassl-837	3	22	zuraidah	zuraidah	PROPN
hassl-837	4	1	mohd	mohd	PROPN
hassl-837	4	2	zam3	zam3	PROPN
hassl-837	4	3	citra	citra	PROPN
hassl-837	4	4	sukmadillaga4	sukmadillaga4	PROPN
hassl-837	4	5	1,2,3faculty	1,2,3faculty	NUM
hassl-837	4	6	of	of	ADP
hassl-837	4	7	accountancy	accountancy	NOUN
hassl-837	4	8	universiti	universiti	PROPN
hassl-837	4	9	teknologi	teknologi	PROPN
hassl-837	4	10	mara	mara	PROPN
hassl-837	4	11	malaysia	malaysia	PROPN
hassl-837	4	12	.	.	PUNCT
hassl-837	5	1	4faculty	4faculty	NUM
hassl-837	5	2	of	of	ADP
hassl-837	5	3	economics	economic	NOUN
hassl-837	5	4	and	and	CCONJ
hassl-837	5	5	business	business	NOUN
hassl-837	5	6	,	,	PUNCT
hassl-837	5	7	universitas	universita	NOUN
hassl-837	5	8	padjadjaran	padjadjaran	NOUN
hassl-837	5	9	,	,	PUNCT
hassl-837	5	10	indonesia	indonesia	PROPN
hassl-837	5	11	.	.	PUNCT
hassl-837	6	1	(	(	PUNCT
hassl-837	6	2	+	+	CCONJ
hassl-837	6	3	corresponding	correspond	VERB
hassl-837	6	4	author	author	NOUN
hassl-837	6	5	)	)	PUNCT
hassl-837	6	6	abstract	abstract	ADJ
hassl-837	6	7	article	article	NOUN
hassl-837	6	8	history	history	NOUN
hassl-837	6	9	received	receive	VERB
hassl-837	6	10	:	:	PUNCT
hassl-837	6	11	6	6	NUM
hassl-837	6	12	november	november	PROPN
hassl-837	6	13	2019	2019	NUM
hassl-837	6	14	revised	revise	VERB
hassl-837	6	15	:	:	PUNCT
hassl-837	6	16	9	9	NUM
hassl-837	6	17	december	december	PROPN
hassl-837	6	18	2019	2019	NUM
hassl-837	6	19	accepted	accept	VERB
hassl-837	6	20	:	:	PUNCT
hassl-837	6	21	13	13	NUM
hassl-837	6	22	january	january	NOUN
hassl-837	6	23	2020	2020	NUM
hassl-837	6	24	published	publish	VERB
hassl-837	6	25	:	:	PUNCT
hassl-837	6	26	28	28	NUM
hassl-837	6	27	february	february	NOUN
hassl-837	6	28	2020	2020	NUM
hassl-837	6	29	keywords	keyword	VERB
hassl-837	6	30	financial	financial	ADJ
hassl-837	6	31	statements	statement	NOUN
hassl-837	6	32	voluntary	voluntary	ADJ
hassl-837	6	33	audit	audit	NOUN
hassl-837	6	34	improved	improve	VERB
hassl-837	6	35	quality	quality	NOUN
hassl-837	6	36	managerial	managerial	ADJ
hassl-837	6	37	ownership	ownership	NOUN
hassl-837	6	38	managers‟	managers‟	NOUN
hassl-837	6	39	perception	perception	NOUN
hassl-837	6	40	small	small	ADJ
hassl-837	6	41	and	and	CCONJ
hassl-837	6	42	medium	medium	ADJ
hassl-837	6	43	enterprises	enterprise	NOUN
hassl-837	6	44	.	.	PUNCT
hassl-837	7	1	in	in	ADP
hassl-837	7	2	malaysia	malaysia	PROPN
hassl-837	7	3	,	,	PUNCT
hassl-837	7	4	the	the	DET
hassl-837	7	5	small	small	ADJ
hassl-837	7	6	and	and	CCONJ
hassl-837	7	7	medium	medium	ADJ
hassl-837	7	8	enterprises	enterprise	NOUN
hassl-837	7	9	(	(	PUNCT
hassl-837	7	10	smes	sme	NOUN
hassl-837	7	11	)	)	PUNCT
hassl-837	7	12	are	be	AUX
hassl-837	7	13	encouraged	encourage	VERB
hassl-837	7	14	to	to	PART
hassl-837	7	15	get	get	VERB
hassl-837	7	16	their	their	PRON
hassl-837	7	17	financial	financial	ADJ
hassl-837	7	18	statements	statement	NOUN
hassl-837	7	19	audited	audit	VERB
hassl-837	7	20	although	although	SCONJ
hassl-837	7	21	such	such	ADJ
hassl-837	7	22	practice	practice	NOUN
hassl-837	7	23	is	be	AUX
hassl-837	7	24	on	on	ADP
hassl-837	7	25	a	a	DET
hassl-837	7	26	voluntary	voluntary	ADJ
hassl-837	7	27	basis	basis	NOUN
hassl-837	7	28	.	.	PUNCT
hassl-837	8	1	this	this	DET
hassl-837	8	2	study	study	NOUN
hassl-837	8	3	examined	examine	VERB
hassl-837	8	4	the	the	DET
hassl-837	8	5	voluntary	voluntary	ADJ
hassl-837	8	6	practices	practice	NOUN
hassl-837	8	7	of	of	ADP
hassl-837	8	8	the	the	DET
hassl-837	8	9	smes	sme	NOUN
hassl-837	8	10	in	in	ADP
hassl-837	8	11	getting	get	VERB
hassl-837	8	12	their	their	PRON
hassl-837	8	13	financial	financial	ADJ
hassl-837	8	14	statements	statement	NOUN
hassl-837	8	15	audited	audit	VERB
hassl-837	8	16	.	.	PUNCT
hassl-837	9	1	specifically	specifically	ADV
hassl-837	9	2	,	,	PUNCT
hassl-837	9	3	this	this	DET
hassl-837	9	4	study	study	NOUN
hassl-837	9	5	examined	examine	VERB
hassl-837	9	6	the	the	DET
hassl-837	9	7	factors	factor	NOUN
hassl-837	9	8	influencing	influence	VERB
hassl-837	9	9	the	the	DET
hassl-837	9	10	voluntary	voluntary	ADJ
hassl-837	9	11	audit	audit	NOUN
hassl-837	9	12	among	among	ADP
hassl-837	9	13	the	the	DET
hassl-837	9	14	smes	sme	NOUN
hassl-837	9	15	.	.	PUNCT
hassl-837	10	1	three	three	NUM
hassl-837	10	2	factors	factor	NOUN
hassl-837	10	3	were	be	AUX
hassl-837	10	4	chosen	choose	VERB
hassl-837	10	5	namely	namely	ADV
hassl-837	10	6	,	,	PUNCT
hassl-837	10	7	improved	improve	VERB
hassl-837	10	8	quality	quality	NOUN
hassl-837	10	9	of	of	ADP
hassl-837	10	10	financial	financial	ADJ
hassl-837	10	11	statements	statement	NOUN
hassl-837	10	12	,	,	PUNCT
hassl-837	10	13	managerial	managerial	ADJ
hassl-837	10	14	ownership	ownership	NOUN
hassl-837	10	15	and	and	CCONJ
hassl-837	10	16	managers‟	managers‟	NOUN
hassl-837	10	17	perception	perception	NOUN
hassl-837	10	18	towards	towards	ADP
hassl-837	10	19	voluntary	voluntary	ADJ
hassl-837	10	20	audit	audit	NOUN
hassl-837	10	21	.	.	PUNCT
hassl-837	11	1	using	use	VERB
hassl-837	11	2	a	a	DET
hassl-837	11	3	questionnaire	questionnaire	NOUN
hassl-837	11	4	as	as	ADP
hassl-837	11	5	the	the	DET
hassl-837	11	6	research	research	NOUN
hassl-837	11	7	instrument	instrument	NOUN
hassl-837	11	8	on	on	ADP
hassl-837	11	9	70	70	NUM
hassl-837	11	10	smes	sme	NOUN
hassl-837	11	11	,	,	PUNCT
hassl-837	11	12	the	the	DET
hassl-837	11	13	results	result	NOUN
hassl-837	11	14	showed	show	VERB
hassl-837	11	15	that	that	SCONJ
hassl-837	11	16	managerial	managerial	ADJ
hassl-837	11	17	ownership	ownership	NOUN
hassl-837	11	18	and	and	CCONJ
hassl-837	11	19	managers‟	managers‟	NOUN
hassl-837	11	20	perception	perception	NOUN
hassl-837	11	21	towards	towards	ADP
hassl-837	11	22	voluntary	voluntary	ADJ
hassl-837	11	23	audit	audit	NOUN
hassl-837	11	24	influence	influence	NOUN
hassl-837	11	25	the	the	DET
hassl-837	11	26	smes	sme	NOUN
hassl-837	11	27	to	to	PART
hassl-837	11	28	get	get	VERB
hassl-837	11	29	their	their	PRON
hassl-837	11	30	financial	financial	ADJ
hassl-837	11	31	statements	statement	NOUN
hassl-837	11	32	audited	audit	VERB
hassl-837	11	33	.	.	PUNCT
hassl-837	12	1	however	however	ADV
hassl-837	12	2	,	,	PUNCT
hassl-837	12	3	the	the	DET
hassl-837	12	4	results	result	NOUN
hassl-837	12	5	showed	show	VERB
hassl-837	12	6	that	that	SCONJ
hassl-837	12	7	there	there	PRON
hassl-837	12	8	is	be	VERB
hassl-837	12	9	a	a	DET
hassl-837	12	10	negative	negative	ADJ
hassl-837	12	11	relationship	relationship	NOUN
hassl-837	12	12	of	of	ADP
hassl-837	12	13	the	the	DET
hassl-837	12	14	improvement	improvement	NOUN
hassl-837	12	15	quality	quality	NOUN
hassl-837	12	16	of	of	ADP
hassl-837	12	17	financial	financial	ADJ
hassl-837	12	18	statements	statement	NOUN
hassl-837	12	19	towards	towards	ADP
hassl-837	12	20	voluntary	voluntary	ADJ
hassl-837	12	21	audits	audits	NOUN
hassl-837	12	22	among	among	ADP
hassl-837	12	23	the	the	DET
hassl-837	12	24	smes	sme	NOUN
hassl-837	12	25	.	.	PUNCT
hassl-837	13	1	the	the	DET
hassl-837	13	2	findings	finding	NOUN
hassl-837	13	3	provide	provide	VERB
hassl-837	13	4	further	further	ADJ
hassl-837	13	5	understanding	understanding	NOUN
hassl-837	13	6	on	on	ADP
hassl-837	13	7	the	the	DET
hassl-837	13	8	smes‟	smes‟	PROPN
hassl-837	13	9	action	action	NOUN
hassl-837	13	10	in	in	ADP
hassl-837	13	11	willingness	willingness	NOUN
hassl-837	13	12	to	to	PART
hassl-837	13	13	adopt	adopt	VERB
hassl-837	13	14	one	one	NUM
hassl-837	13	15	practice	practice	NOUN
hassl-837	13	16	.	.	PUNCT
hassl-837	14	1	in	in	ADP
hassl-837	14	2	addition	addition	NOUN
hassl-837	14	3	,	,	PUNCT
hassl-837	14	4	this	this	DET
hassl-837	14	5	study	study	NOUN
hassl-837	14	6	also	also	ADV
hassl-837	14	7	provides	provide	VERB
hassl-837	14	8	valuable	valuable	ADJ
hassl-837	14	9	information	information	NOUN
hassl-837	14	10	to	to	ADP
hassl-837	14	11	the	the	DET
hassl-837	14	12	malaysian	malaysian	ADJ
hassl-837	14	13	regulatory	regulatory	ADJ
hassl-837	14	14	and	and	CCONJ
hassl-837	14	15	professional	professional	ADJ
hassl-837	14	16	accounting	accounting	NOUN
hassl-837	14	17	bodies	body	NOUN
hassl-837	14	18	in	in	ADP
hassl-837	14	19	their	their	PRON
hassl-837	14	20	debates	debate	NOUN
hassl-837	14	21	on	on	ADP
hassl-837	14	22	providing	provide	VERB
hassl-837	14	23	audit	audit	NOUN
hassl-837	14	24	exemption	exemption	NOUN
hassl-837	14	25	for	for	ADP
hassl-837	14	26	the	the	DET
hassl-837	14	27	smes	sme	NOUN
hassl-837	14	28	in	in	ADP
hassl-837	14	29	malaysia	malaysia	PROPN
hassl-837	14	30	.	.	PUNCT
hassl-837	15	1	contribution	contribution	NOUN
hassl-837	15	2	/	/	SYM
hassl-837	15	3	originality	originality	NOUN
hassl-837	15	4	:	:	PUNCT
hassl-837	15	5	this	this	DET
hassl-837	15	6	study	study	NOUN
hassl-837	15	7	contributes	contribute	VERB
hassl-837	15	8	to	to	ADP
hassl-837	15	9	the	the	DET
hassl-837	15	10	existing	exist	VERB
hassl-837	15	11	literature	literature	NOUN
hassl-837	15	12	by	by	ADP
hassl-837	15	13	examining	examine	VERB
hassl-837	15	14	the	the	DET
hassl-837	15	15	voluntary	voluntary	ADJ
hassl-837	15	16	practices	practice	NOUN
hassl-837	15	17	of	of	ADP
hassl-837	15	18	the	the	DET
hassl-837	15	19	smes	sme	NOUN
hassl-837	15	20	in	in	ADP
hassl-837	15	21	getting	get	VERB
hassl-837	15	22	their	their	PRON
hassl-837	15	23	financial	financial	ADJ
hassl-837	15	24	statements	statement	NOUN
hassl-837	15	25	audited	audit	VERB
hassl-837	15	26	.	.	PUNCT
hassl-837	16	1	1	1	X
hassl-837	16	2	.	.	X
hassl-837	16	3	introduction	introduction	NOUN
hassl-837	16	4	the	the	DET
hassl-837	16	5	new	new	ADJ
hassl-837	16	6	companies	company	NOUN
hassl-837	16	7	act	act	VERB
hassl-837	16	8	2016	2016	NUM
hassl-837	16	9	stipulates	stipulate	VERB
hassl-837	16	10	that	that	SCONJ
hassl-837	16	11	smes	sme	NOUN
hassl-837	16	12	be	be	AUX
hassl-837	16	13	exempted	exempt	VERB
hassl-837	16	14	from	from	ADP
hassl-837	16	15	being	be	AUX
hassl-837	16	16	audited	audit	VERB
hassl-837	16	17	has	have	AUX
hassl-837	16	18	bring	bring	VERB
hassl-837	16	19	a	a	DET
hassl-837	16	20	significant	significant	ADJ
hassl-837	16	21	relief	relief	NOUN
hassl-837	16	22	to	to	ADP
hassl-837	16	23	the	the	DET
hassl-837	16	24	smes	sme	NOUN
hassl-837	16	25	since	since	SCONJ
hassl-837	16	26	they	they	PRON
hassl-837	16	27	opine	opine	VERB
hassl-837	16	28	that	that	SCONJ
hassl-837	16	29	it	it	PRON
hassl-837	16	30	is	be	AUX
hassl-837	16	31	unnecessary	unnecessary	ADJ
hassl-837	16	32	for	for	SCONJ
hassl-837	16	33	their	their	PRON
hassl-837	16	34	financial	financial	ADJ
hassl-837	16	35	statements	statement	NOUN
hassl-837	16	36	to	to	PART
hassl-837	16	37	be	be	AUX
hassl-837	16	38	audited	audit	VERB
hassl-837	16	39	.	.	PUNCT
hassl-837	17	1	the	the	DET
hassl-837	17	2	sme‟s	sme‟s	NUM
hassl-837	17	3	ownership	ownership	NOUN
hassl-837	17	4	and	and	CCONJ
hassl-837	17	5	management	management	NOUN
hassl-837	17	6	of	of	ADP
hassl-837	17	7	the	the	DET
hassl-837	17	8	company‟s	company‟s	ADJ
hassl-837	17	9	assets	asset	NOUN
hassl-837	17	10	are	be	AUX
hassl-837	17	11	often	often	ADV
hassl-837	17	12	vested	vest	VERB
hassl-837	17	13	on	on	ADP
hassl-837	17	14	the	the	DET
hassl-837	17	15	same	same	ADJ
hassl-837	17	16	person	person	NOUN
hassl-837	17	17	and	and	CCONJ
hassl-837	17	18	hence	hence	ADV
hassl-837	17	19	,	,	PUNCT
hassl-837	17	20	appears	appear	VERB
hassl-837	17	21	to	to	PART
hassl-837	17	22	be	be	AUX
hassl-837	17	23	meaningless	meaningless	ADJ
hassl-837	17	24	for	for	SCONJ
hassl-837	17	25	an	an	DET
hassl-837	17	26	auditor	auditor	NOUN
hassl-837	17	27	to	to	PART
hassl-837	17	28	report	report	VERB
hassl-837	17	29	to	to	ADP
hassl-837	17	30	the	the	DET
hassl-837	17	31	shareholders	shareholder	NOUN
hassl-837	17	32	that	that	SCONJ
hassl-837	17	33	the	the	DET
hassl-837	17	34	directors	director	NOUN
hassl-837	17	35	(	(	PUNCT
hassl-837	17	36	who	who	PRON
hassl-837	17	37	are	be	AUX
hassl-837	17	38	also	also	ADV
hassl-837	17	39	the	the	DET
hassl-837	17	40	shareholders	shareholder	NOUN
hassl-837	17	41	)	)	PUNCT
hassl-837	17	42	have	have	AUX
hassl-837	17	43	produced	produce	VERB
hassl-837	17	44	a	a	DET
hassl-837	17	45	true	true	ADJ
hassl-837	17	46	and	and	CCONJ
hassl-837	17	47	fair	fair	ADJ
hassl-837	17	48	picture	picture	NOUN
hassl-837	17	49	of	of	ADP
hassl-837	17	50	the	the	DET
hassl-837	17	51	financial	financial	ADJ
hassl-837	17	52	statement	statement	NOUN
hassl-837	17	53	of	of	ADP
hassl-837	17	54	the	the	DET
hassl-837	17	55	business	business	NOUN
hassl-837	17	56	which	which	PRON
hassl-837	17	57	would	would	AUX
hassl-837	17	58	then	then	ADV
hassl-837	17	59	be	be	AUX
hassl-837	17	60	a	a	DET
hassl-837	17	61	great	great	ADJ
hassl-837	17	62	waste	waste	NOUN
hassl-837	17	63	of	of	ADP
hassl-837	17	64	money	money	NOUN
hassl-837	17	65	and	and	CCONJ
hassl-837	17	66	resources	resource	NOUN
hassl-837	17	67	(	(	PUNCT
hassl-837	17	68	salleh	salleh	NOUN
hassl-837	17	69	et	et	PROPN
hassl-837	17	70	al	al	PROPN
hassl-837	17	71	.	.	PROPN
hassl-837	17	72	,	,	PUNCT
hassl-837	17	73	2008	2008	NUM
hassl-837	17	74	)	)	PUNCT
hassl-837	17	75	.	.	PUNCT
hassl-837	18	1	however	however	ADV
hassl-837	18	2	despite	despite	SCONJ
hassl-837	18	3	the	the	DET
hassl-837	18	4	exemption	exemption	NOUN
hassl-837	18	5	being	be	AUX
hassl-837	18	6	given	give	VERB
hassl-837	18	7	,	,	PUNCT
hassl-837	18	8	there	there	PRON
hassl-837	18	9	is	be	VERB
hassl-837	18	10	a	a	DET
hassl-837	18	11	growing	grow	VERB
hassl-837	18	12	demand	demand	NOUN
hassl-837	18	13	by	by	ADP
hassl-837	18	14	few	few	ADJ
hassl-837	18	15	smes	sme	NOUN
hassl-837	18	16	to	to	ADP
hassl-837	18	17	voluntary	voluntary	ADJ
hassl-837	18	18	audit	audit	NOUN
hassl-837	18	19	their	their	PRON
hassl-837	18	20	financial	financial	ADJ
hassl-837	18	21	statements	statement	NOUN
hassl-837	18	22	(	(	PUNCT
hassl-837	18	23	kim	kim	PROPN
hassl-837	18	24	et	et	PROPN
hassl-837	18	25	al	al	PROPN
hassl-837	18	26	.	.	PROPN
hassl-837	18	27	,	,	PUNCT
hassl-837	18	28	2010	2010	NUM
hassl-837	18	29	)	)	PUNCT
hassl-837	18	30	since	since	SCONJ
hassl-837	18	31	an	an	DET
hassl-837	18	32	audit	audit	NOUN
hassl-837	18	33	provides	provide	VERB
hassl-837	18	34	an	an	DET
hassl-837	18	35	intrinsic	intrinsic	ADJ
hassl-837	18	36	value	value	NOUN
hassl-837	18	37	of	of	ADP
hassl-837	18	38	stem	stem	NOUN
hassl-837	18	39	in	in	ADP
hassl-837	18	40	unregulated	unregulated	ADJ
hassl-837	18	41	environment	environment	NOUN
hassl-837	18	42	and	and	CCONJ
hassl-837	18	43	sends	send	VERB
hassl-837	18	44	a	a	DET
hassl-837	18	45	positive	positive	ADJ
hassl-837	18	46	signal	signal	NOUN
hassl-837	18	47	to	to	ADP
hassl-837	18	48	the	the	DET
hassl-837	18	49	public	public	NOUN
hassl-837	18	50	.	.	PUNCT
hassl-837	19	1	in	in	ADP
hassl-837	19	2	addition	addition	NOUN
hassl-837	19	3	,	,	PUNCT
hassl-837	19	4	unaudited	unaudited	ADJ
hassl-837	19	5	financial	financial	ADJ
hassl-837	19	6	statements	statement	NOUN
hassl-837	19	7	will	will	AUX
hassl-837	19	8	increase	increase	VERB
hassl-837	19	9	difficulties	difficulty	NOUN
hassl-837	19	10	in	in	ADP
hassl-837	19	11	getting	get	VERB
hassl-837	19	12	loan	loan	NOUN
hassl-837	19	13	financing	financing	NOUN
hassl-837	19	14	and	and	CCONJ
hassl-837	19	15	extend	extend	VERB
hassl-837	19	16	the	the	DET
hassl-837	19	17	credit	credit	NOUN
hassl-837	19	18	liability	liability	NOUN
hassl-837	19	19	(	(	PUNCT
hassl-837	19	20	tabone	tabone	NOUN
hassl-837	19	21	and	and	CCONJ
hassl-837	19	22	baldacchino	baldacchino	NOUN
hassl-837	19	23	,	,	PUNCT
hassl-837	19	24	2003	2003	NUM
hassl-837	19	25	)	)	PUNCT
hassl-837	19	26	.	.	PUNCT
hassl-837	20	1	humanities	humanity	NOUN
hassl-837	20	2	and	and	CCONJ
hassl-837	20	3	social	social	ADJ
hassl-837	20	4	sciences	science	NOUN
hassl-837	20	5	letters	letter	NOUN
hassl-837	20	6	2020	2020	NUM
hassl-837	20	7	vol	vol	NOUN
hassl-837	20	8	.	.	PROPN
hassl-837	20	9	8	8	NUM
hassl-837	20	10	,	,	PUNCT
hassl-837	20	11	no	no	INTJ
hassl-837	20	12	.	.	NOUN
hassl-837	20	13	1	1	NUM
hassl-837	20	14	,	,	PUNCT
hassl-837	20	15	pp	pp	ADJ
hassl-837	20	16	.	.	PUNCT
hassl-837	21	1	23	23	NUM
hassl-837	21	2	-	-	SYM
hassl-837	21	3	35	35	NUM
hassl-837	21	4	.	.	PUNCT
hassl-837	22	1	issn(e	issn(e	PROPN
hassl-837	22	2	):	):	PUNCT
hassl-837	22	3	2312	2312	NUM
hassl-837	22	4	-	-	SYM
hassl-837	22	5	4318	4318	NUM
hassl-837	22	6	issn(p	issn(p	NUM
hassl-837	22	7	):	):	PUNCT
hassl-837	22	8	2312	2312	NUM
hassl-837	22	9	-	-	SYM
hassl-837	22	10	5659	5659	NUM
hassl-837	22	11	doi	doi	NOUN
hassl-837	22	12	:	:	PUNCT
hassl-837	22	13	10.18488	10.18488	NUM
hassl-837	22	14	/	/	SYM
hassl-837	22	15	journal.73.2020.81.23.35	journal.73.2020.81.23.35	NOUN
hassl-837	22	16	©	©	PROPN
hassl-837	22	17	2020	2020	NUM
hassl-837	22	18	conscientia	conscientia	PROPN
hassl-837	22	19	beam	beam	PROPN
hassl-837	22	20	.	.	PUNCT
hassl-837	23	1	all	all	DET
hassl-837	23	2	rights	right	NOUN
hassl-837	23	3	reserved	reserve	VERB
hassl-837	23	4	.	.	PUNCT
hassl-837	24	1	https://orcid.org/0000-0001-5539-0569	https://orcid.org/0000-0001-5539-0569	PROPN
hassl-837	24	2	https://orcid.org/0000-0003-4528-2470	https://orcid.org/0000-0003-4528-2470	PROPN
hassl-837	24	3	https://orcid.org/0000-0002-1864-1901	https://orcid.org/0000-0002-1864-1901	PROPN
hassl-837	24	4	https://orcid.org/0000-0003-3172-3407	https://orcid.org/0000-0003-3172-3407	PROPN
hassl-837	24	5	https://www.doi.org/10.18488/journal.73.2020.81.23.35	https://www.doi.org/10.18488/journal.73.2020.81.23.35	NOUN
hassl-837	24	6	humanities	humanity	NOUN
hassl-837	24	7	and	and	CCONJ
hassl-837	24	8	social	social	ADJ
hassl-837	24	9	sciences	science	NOUN
hassl-837	24	10	letters	letter	NOUN
hassl-837	24	11	,	,	PUNCT
hassl-837	24	12	2020	2020	NUM
hassl-837	24	13	,	,	PUNCT
hassl-837	24	14	8(1	8(1	NOUN
hassl-837	24	15	):	):	PUNCT
hassl-837	24	16	23	23	NUM
hassl-837	24	17	-	-	SYM
hassl-837	24	18	35	35	NUM
hassl-837	24	19	24	24	NUM
hassl-837	24	20	©	©	PROPN
hassl-837	24	21	2020	2020	NUM
hassl-837	24	22	conscientia	conscientia	PROPN
hassl-837	24	23	beam	beam	PROPN
hassl-837	24	24	.	.	PUNCT
hassl-837	25	1	all	all	DET
hassl-837	25	2	rights	right	NOUN
hassl-837	25	3	reserved	reserve	VERB
hassl-837	25	4	.	.	PUNCT
hassl-837	26	1	according	accord	VERB
hassl-837	26	2	to	to	ADP
hassl-837	26	3	the	the	DET
hassl-837	26	4	mia	mia	PROPN
hassl-837	26	5	news	news	PROPN
hassl-837	26	6	in	in	ADP
hassl-837	26	7	2017	2017	NUM
hassl-837	26	8	,	,	PUNCT
hassl-837	26	9	audited	audit	VERB
hassl-837	26	10	financial	financial	ADJ
hassl-837	26	11	statements	statement	NOUN
hassl-837	26	12	would	would	AUX
hassl-837	26	13	enhance	enhance	VERB
hassl-837	26	14	a	a	DET
hassl-837	26	15	company‟s	company‟s	ADJ
hassl-837	26	16	ability	ability	NOUN
hassl-837	26	17	to	to	PART
hassl-837	26	18	obtain	obtain	VERB
hassl-837	26	19	financing	financing	NOUN
hassl-837	26	20	and	and	CCONJ
hassl-837	26	21	builds	build	VERB
hassl-837	26	22	public	public	ADJ
hassl-837	26	23	confidence	confidence	NOUN
hassl-837	26	24	towards	towards	ADP
hassl-837	26	25	the	the	DET
hassl-837	26	26	integrity	integrity	NOUN
hassl-837	26	27	of	of	ADP
hassl-837	26	28	financial	financial	ADJ
hassl-837	26	29	statements	statement	NOUN
hassl-837	26	30	.	.	PUNCT
hassl-837	27	1	however	however	ADV
hassl-837	27	2	,	,	PUNCT
hassl-837	27	3	often	often	ADV
hassl-837	27	4	,	,	PUNCT
hassl-837	27	5	owners	owner	NOUN
hassl-837	27	6	or	or	CCONJ
hassl-837	27	7	managers	manager	NOUN
hassl-837	27	8	of	of	ADP
hassl-837	27	9	smes	sme	NOUN
hassl-837	27	10	do	do	AUX
hassl-837	27	11	not	not	PART
hassl-837	27	12	know	know	VERB
hassl-837	27	13	how	how	SCONJ
hassl-837	27	14	to	to	PART
hassl-837	27	15	prepare	prepare	VERB
hassl-837	27	16	financial	financial	ADJ
hassl-837	27	17	statements	statement	NOUN
hassl-837	27	18	and	and	CCONJ
hassl-837	27	19	keep	keep	VERB
hassl-837	27	20	proper	proper	ADJ
hassl-837	27	21	data	datum	NOUN
hassl-837	27	22	and	and	CCONJ
hassl-837	27	23	figures	figure	NOUN
hassl-837	27	24	(	(	PUNCT
hassl-837	27	25	kim	kim	PROPN
hassl-837	27	26	et	et	PROPN
hassl-837	27	27	al	al	PROPN
hassl-837	27	28	.	.	PROPN
hassl-837	27	29	,	,	PUNCT
hassl-837	27	30	2010	2010	NUM
hassl-837	27	31	)	)	PUNCT
hassl-837	27	32	.	.	PUNCT
hassl-837	28	1	consequently	consequently	ADV
hassl-837	28	2	,	,	PUNCT
hassl-837	28	3	the	the	DET
hassl-837	28	4	smes	sme	NOUN
hassl-837	28	5	are	be	AUX
hassl-837	28	6	unable	unable	ADJ
hassl-837	28	7	to	to	PART
hassl-837	28	8	carry	carry	VERB
hassl-837	28	9	out	out	ADP
hassl-837	28	10	the	the	DET
hassl-837	28	11	accounting	accounting	NOUN
hassl-837	28	12	functions	function	NOUN
hassl-837	28	13	internally	internally	ADV
hassl-837	28	14	due	due	ADJ
hassl-837	28	15	to	to	ADP
hassl-837	28	16	inadequate	inadequate	ADJ
hassl-837	28	17	knowledge	knowledge	NOUN
hassl-837	28	18	and	and	CCONJ
hassl-837	28	19	resources	resource	NOUN
hassl-837	28	20	.	.	PUNCT
hassl-837	29	1	on	on	ADP
hassl-837	29	2	top	top	NOUN
hassl-837	29	3	of	of	ADP
hassl-837	29	4	that	that	PRON
hassl-837	29	5	,	,	PUNCT
hassl-837	29	6	the	the	DET
hassl-837	29	7	owners	owner	NOUN
hassl-837	29	8	of	of	ADP
hassl-837	29	9	smes	sme	NOUN
hassl-837	29	10	often	often	ADV
hassl-837	29	11	focus	focus	VERB
hassl-837	29	12	on	on	ADP
hassl-837	29	13	their	their	PRON
hassl-837	29	14	core	core	NOUN
hassl-837	29	15	business	business	NOUN
hassl-837	29	16	,	,	PUNCT
hassl-837	29	17	and	and	CCONJ
hassl-837	29	18	therefore	therefore	ADV
hassl-837	29	19	,	,	PUNCT
hassl-837	29	20	appoint	appoint	NOUN
hassl-837	29	21	managers	manager	NOUN
hassl-837	29	22	in	in	ADP
hassl-837	29	23	helping	help	VERB
hassl-837	29	24	them	they	PRON
hassl-837	29	25	to	to	PART
hassl-837	29	26	manage	manage	VERB
hassl-837	29	27	their	their	PRON
hassl-837	29	28	daily	daily	ADJ
hassl-837	29	29	operation	operation	NOUN
hassl-837	29	30	and	and	CCONJ
hassl-837	29	31	accounting	accounting	NOUN
hassl-837	29	32	records	record	NOUN
hassl-837	29	33	which	which	PRON
hassl-837	29	34	may	may	AUX
hassl-837	29	35	result	result	VERB
hassl-837	29	36	to	to	ADP
hassl-837	29	37	agency	agency	NOUN
hassl-837	29	38	problems	problem	NOUN
hassl-837	29	39	.	.	PUNCT
hassl-837	30	1	niskanen	niskanen	PROPN
hassl-837	30	2	et	et	PROPN
hassl-837	30	3	al	al	PROPN
hassl-837	30	4	.	.	PROPN
hassl-837	30	5	(	(	PUNCT
hassl-837	30	6	2011	2011	NUM
hassl-837	30	7	)	)	PUNCT
hassl-837	30	8	opined	opine	VERB
hassl-837	30	9	that	that	SCONJ
hassl-837	30	10	smes	sme	NOUN
hassl-837	30	11	usually	usually	ADV
hassl-837	30	12	attempt	attempt	VERB
hassl-837	30	13	to	to	PART
hassl-837	30	14	mitigate	mitigate	VERB
hassl-837	30	15	these	these	DET
hassl-837	30	16	agency	agency	NOUN
hassl-837	30	17	problems	problem	NOUN
hassl-837	30	18	by	by	ADP
hassl-837	30	19	doing	do	VERB
hassl-837	30	20	voluntary	voluntary	ADJ
hassl-837	30	21	audits	audits	NOUN
hassl-837	30	22	.	.	PUNCT
hassl-837	31	1	the	the	DET
hassl-837	31	2	demand	demand	NOUN
hassl-837	31	3	for	for	ADP
hassl-837	31	4	auditing	auditing	NOUN
hassl-837	31	5	is	be	AUX
hassl-837	31	6	attributed	attribute	VERB
hassl-837	31	7	to	to	ADP
hassl-837	31	8	its	its	PRON
hassl-837	31	9	monitoring	monitoring	NOUN
hassl-837	31	10	role	role	NOUN
hassl-837	31	11	,	,	PUNCT
hassl-837	31	12	which	which	PRON
hassl-837	31	13	enhances	enhance	VERB
hassl-837	31	14	the	the	DET
hassl-837	31	15	credibility	credibility	NOUN
hassl-837	31	16	of	of	ADP
hassl-837	31	17	financial	financial	ADJ
hassl-837	31	18	information	information	NOUN
hassl-837	31	19	.	.	PUNCT
hassl-837	32	1	thus	thus	ADV
hassl-837	32	2	,	,	PUNCT
hassl-837	32	3	this	this	PRON
hassl-837	32	4	has	have	AUX
hassl-837	32	5	led	lead	VERB
hassl-837	32	6	to	to	ADP
hassl-837	32	7	the	the	DET
hassl-837	32	8	sme	sme	NOUN
hassl-837	32	9	owners	owner	NOUN
hassl-837	32	10	voluntarily	voluntarily	ADV
hassl-837	32	11	auditing	audit	VERB
hassl-837	32	12	their	their	PRON
hassl-837	32	13	financial	financial	ADJ
hassl-837	32	14	statements	statement	NOUN
hassl-837	32	15	even	even	ADV
hassl-837	32	16	in	in	ADP
hassl-837	32	17	an	an	DET
hassl-837	32	18	unregulated	unregulated	ADJ
hassl-837	32	19	setting	setting	NOUN
hassl-837	32	20	(	(	PUNCT
hassl-837	32	21	carey	carey	NOUN
hassl-837	32	22	et	et	PROPN
hassl-837	32	23	al	al	PROPN
hassl-837	32	24	.	.	PROPN
hassl-837	32	25	,	,	PUNCT
hassl-837	32	26	2000	2000	NUM
hassl-837	32	27	;	;	PUNCT
hassl-837	32	28	kaur	kaur	PROPN
hassl-837	32	29	and	and	CCONJ
hassl-837	32	30	kurt	kurt	PROPN
hassl-837	32	31	,	,	PUNCT
hassl-837	32	32	2008	2008	NUM
hassl-837	32	33	)	)	PUNCT
hassl-837	32	34	.	.	PUNCT
hassl-837	33	1	this	this	DET
hassl-837	33	2	study	study	NOUN
hassl-837	33	3	examined	examine	VERB
hassl-837	33	4	the	the	DET
hassl-837	33	5	factors	factor	NOUN
hassl-837	33	6	the	the	DET
hassl-837	33	7	factors	factor	NOUN
hassl-837	33	8	influencing	influence	VERB
hassl-837	33	9	the	the	DET
hassl-837	33	10	voluntary	voluntary	ADJ
hassl-837	33	11	audit	audit	NOUN
hassl-837	33	12	among	among	ADP
hassl-837	33	13	the	the	DET
hassl-837	33	14	smes	sme	NOUN
hassl-837	33	15	.	.	PUNCT
hassl-837	34	1	the	the	DET
hassl-837	34	2	findings	finding	NOUN
hassl-837	34	3	provided	provide	VERB
hassl-837	34	4	further	further	ADJ
hassl-837	34	5	understanding	understanding	NOUN
hassl-837	34	6	on	on	ADP
hassl-837	34	7	the	the	DET
hassl-837	34	8	reasons	reason	NOUN
hassl-837	34	9	as	as	ADP
hassl-837	34	10	to	to	ADP
hassl-837	34	11	why	why	SCONJ
hassl-837	34	12	the	the	DET
hassl-837	34	13	smes	sme	NOUN
hassl-837	34	14	are	be	AUX
hassl-837	34	15	willing	willing	ADJ
hassl-837	34	16	to	to	PART
hassl-837	34	17	get	get	VERB
hassl-837	34	18	their	their	PRON
hassl-837	34	19	financial	financial	ADJ
hassl-837	34	20	statements	statement	NOUN
hassl-837	34	21	audited	audit	VERB
hassl-837	34	22	.	.	PUNCT
hassl-837	35	1	the	the	DET
hassl-837	35	2	remainder	remainder	NOUN
hassl-837	35	3	of	of	ADP
hassl-837	35	4	this	this	DET
hassl-837	35	5	paper	paper	NOUN
hassl-837	35	6	is	be	AUX
hassl-837	35	7	organized	organize	VERB
hassl-837	35	8	as	as	SCONJ
hassl-837	35	9	follows	follow	VERB
hassl-837	35	10	.	.	PUNCT
hassl-837	36	1	section	section	NOUN
hassl-837	36	2	2	2	NUM
hassl-837	36	3	reviews	review	NOUN
hassl-837	36	4	related	relate	VERB
hassl-837	36	5	literature	literature	NOUN
hassl-837	36	6	.	.	PUNCT
hassl-837	37	1	this	this	PRON
hassl-837	37	2	is	be	AUX
hassl-837	37	3	followed	follow	VERB
hassl-837	37	4	by	by	ADP
hassl-837	37	5	the	the	DET
hassl-837	37	6	research	research	NOUN
hassl-837	37	7	method	method	NOUN
hassl-837	37	8	in	in	ADP
hassl-837	37	9	section	section	NOUN
hassl-837	37	10	3	3	NUM
hassl-837	37	11	.	.	PUNCT
hassl-837	38	1	the	the	DET
hassl-837	38	2	empirical	empirical	ADJ
hassl-837	38	3	results	result	NOUN
hassl-837	38	4	and	and	CCONJ
hassl-837	38	5	discussions	discussion	NOUN
hassl-837	38	6	are	be	AUX
hassl-837	38	7	presented	present	VERB
hassl-837	38	8	in	in	ADP
hassl-837	38	9	section	section	NOUN
hassl-837	38	10	4	4	NUM
hassl-837	38	11	.	.	PUNCT
hassl-837	39	1	the	the	DET
hassl-837	39	2	final	final	ADJ
hassl-837	39	3	section	section	NOUN
hassl-837	39	4	concludes	conclude	VERB
hassl-837	39	5	the	the	DET
hassl-837	39	6	paper	paper	NOUN
hassl-837	39	7	which	which	PRON
hassl-837	39	8	includes	include	VERB
hassl-837	39	9	suggestions	suggestion	NOUN
hassl-837	39	10	for	for	ADP
hassl-837	39	11	future	future	ADJ
hassl-837	39	12	research	research	NOUN
hassl-837	39	13	.	.	PUNCT
hassl-837	40	1	2	2	X
hassl-837	40	2	.	.	X
hassl-837	40	3	literature	literature	NOUN
hassl-837	40	4	review	review	PROPN
hassl-837	40	5	smes	sme	NOUN
hassl-837	40	6	play	play	VERB
hassl-837	40	7	a	a	DET
hassl-837	40	8	vital	vital	ADJ
hassl-837	40	9	role	role	NOUN
hassl-837	40	10	in	in	ADP
hassl-837	40	11	the	the	DET
hassl-837	40	12	malaysia	malaysia	PROPN
hassl-837	40	13	economy	economy	NOUN
hassl-837	40	14	and	and	CCONJ
hassl-837	40	15	are	be	AUX
hassl-837	40	16	the	the	DET
hassl-837	40	17	backbone	backbone	NOUN
hassl-837	40	18	of	of	ADP
hassl-837	40	19	industrial	industrial	ADJ
hassl-837	40	20	development	development	NOUN
hassl-837	40	21	in	in	ADP
hassl-837	40	22	the	the	DET
hassl-837	40	23	country	country	NOUN
hassl-837	40	24	.	.	PUNCT
hassl-837	41	1	sme	sme	PROPN
hassl-837	41	2	can	can	AUX
hassl-837	41	3	be	be	AUX
hassl-837	41	4	categorized	categorize	VERB
hassl-837	41	5	into	into	ADP
hassl-837	41	6	micro	micro	PROPN
hassl-837	41	7	,	,	PUNCT
hassl-837	41	8	small	small	ADJ
hassl-837	41	9	or	or	CCONJ
hassl-837	41	10	medium	medium	NOUN
hassl-837	41	11	business	business	NOUN
hassl-837	41	12	enterprise	enterprise	NOUN
hassl-837	41	13	depending	depend	VERB
hassl-837	41	14	on	on	ADP
hassl-837	41	15	the	the	DET
hassl-837	41	16	amount	amount	NOUN
hassl-837	41	17	of	of	ADP
hassl-837	41	18	sales	sale	NOUN
hassl-837	41	19	or	or	CCONJ
hassl-837	41	20	number	number	NOUN
hassl-837	41	21	of	of	ADP
hassl-837	41	22	fulltime	fulltime	ADJ
hassl-837	41	23	employees	employee	NOUN
hassl-837	41	24	.	.	PUNCT
hassl-837	42	1	according	accord	VERB
hassl-837	42	2	to	to	ADP
hassl-837	42	3	the	the	DET
hassl-837	42	4	department	department	NOUN
hassl-837	42	5	of	of	ADP
hassl-837	42	6	statistics	statistics	PROPN
hassl-837	42	7	malaysia	malaysia	PROPN
hassl-837	42	8	(	(	PUNCT
hassl-837	42	9	2018	2018	NUM
hassl-837	42	10	)	)	PUNCT
hassl-837	42	11	smes	sme	NOUN
hassl-837	42	12	in	in	ADP
hassl-837	42	13	malaysia	malaysia	PROPN
hassl-837	42	14	have	have	AUX
hassl-837	42	15	shown	show	VERB
hassl-837	42	16	a	a	DET
hassl-837	42	17	strong	strong	ADJ
hassl-837	42	18	growth	growth	NOUN
hassl-837	42	19	of	of	ADP
hassl-837	42	20	7.2	7.2	NUM
hassl-837	42	21	%	%	NOUN
hassl-837	42	22	which	which	PRON
hassl-837	42	23	has	have	AUX
hassl-837	42	24	exceeded	exceed	VERB
hassl-837	42	25	the	the	DET
hassl-837	42	26	malaysia	malaysia	PROPN
hassl-837	42	27	gdp	gdp	NOUN
hassl-837	42	28	that	that	PRON
hassl-837	42	29	was	be	AUX
hassl-837	42	30	registered	register	VERB
hassl-837	42	31	at	at	ADP
hassl-837	42	32	5.9	5.9	NUM
hassl-837	42	33	%	%	NOUN
hassl-837	42	34	in	in	ADP
hassl-837	42	35	2017	2017	NUM
hassl-837	42	36	.	.	PUNCT
hassl-837	43	1	this	this	PRON
hassl-837	43	2	shows	show	VERB
hassl-837	43	3	that	that	SCONJ
hassl-837	43	4	many	many	ADJ
hassl-837	43	5	smes	sme	NOUN
hassl-837	43	6	have	have	AUX
hassl-837	43	7	raised	raise	VERB
hassl-837	43	8	their	their	PRON
hassl-837	43	9	skill	skill	NOUN
hassl-837	43	10	and	and	CCONJ
hassl-837	43	11	exposure	exposure	NOUN
hassl-837	43	12	to	to	PART
hassl-837	43	13	penetrate	penetrate	VERB
hassl-837	43	14	their	their	PRON
hassl-837	43	15	market	market	NOUN
hassl-837	43	16	or	or	CCONJ
hassl-837	43	17	the	the	DET
hassl-837	43	18	export	export	NOUN
hassl-837	43	19	market	market	NOUN
hassl-837	43	20	.	.	PUNCT
hassl-837	44	1	the	the	DET
hassl-837	44	2	smes	sme	NOUN
hassl-837	44	3	can	can	AUX
hassl-837	44	4	be	be	AUX
hassl-837	44	5	categorized	categorize	VERB
hassl-837	44	6	into	into	ADP
hassl-837	44	7	agriculture	agriculture	NOUN
hassl-837	44	8	,	,	PUNCT
hassl-837	44	9	services	service	NOUN
hassl-837	44	10	,	,	PUNCT
hassl-837	44	11	manufacturing	manufacturing	NOUN
hassl-837	44	12	,	,	PUNCT
hassl-837	44	13	mining	mining	NOUN
hassl-837	44	14	and	and	CCONJ
hassl-837	44	15	quarrying	quarrying	NOUN
hassl-837	44	16	and	and	CCONJ
hassl-837	44	17	construction	construction	NOUN
hassl-837	44	18	.	.	PUNCT
hassl-837	45	1	the	the	DET
hassl-837	45	2	prime	prime	ADJ
hassl-837	45	3	movers	mover	NOUN
hassl-837	45	4	for	for	ADP
hassl-837	45	5	smes	sme	NOUN
hassl-837	45	6	were	be	AUX
hassl-837	45	7	the	the	DET
hassl-837	45	8	services	service	NOUN
hassl-837	45	9	and	and	CCONJ
hassl-837	45	10	manufacturing	manufacturing	NOUN
hassl-837	45	11	and	and	CCONJ
hassl-837	45	12	these	these	DET
hassl-837	45	13	sectors	sector	NOUN
hassl-837	45	14	underpinned	underpin	VERB
hassl-837	45	15	the	the	DET
hassl-837	45	16	expansion	expansion	NOUN
hassl-837	45	17	of	of	ADP
hassl-837	45	18	gdp	gdp	NOUN
hassl-837	45	19	in	in	ADP
hassl-837	45	20	2017	2017	NUM
hassl-837	45	21	.	.	PUNCT
hassl-837	46	1	however	however	ADV
hassl-837	46	2	,	,	PUNCT
hassl-837	46	3	most	most	ADJ
hassl-837	46	4	smes	sme	NOUN
hassl-837	46	5	are	be	AUX
hassl-837	46	6	managed	manage	VERB
hassl-837	46	7	by	by	ADP
hassl-837	46	8	their	their	PRON
hassl-837	46	9	owners	owner	NOUN
hassl-837	46	10	which	which	PRON
hassl-837	46	11	depend	depend	VERB
hassl-837	46	12	on	on	ADP
hassl-837	46	13	internal	internal	ADJ
hassl-837	46	14	sources	source	NOUN
hassl-837	46	15	of	of	ADP
hassl-837	46	16	capital	capital	NOUN
hassl-837	46	17	to	to	PART
hassl-837	46	18	finance	finance	VERB
hassl-837	46	19	growth	growth	NOUN
hassl-837	46	20	.	.	PUNCT
hassl-837	47	1	the	the	DET
hassl-837	47	2	smes	sme	NOUN
hassl-837	47	3	often	often	ADV
hassl-837	47	4	struggle	struggle	VERB
hassl-837	47	5	in	in	ADP
hassl-837	47	6	maintaining	maintain	VERB
hassl-837	47	7	book	book	NOUN
hassl-837	47	8	keeping	keeping	NOUN
hassl-837	47	9	and	and	CCONJ
hassl-837	47	10	management	management	NOUN
hassl-837	47	11	accounts	account	NOUN
hassl-837	47	12	(	(	PUNCT
hassl-837	47	13	cox	cox	PROPN
hassl-837	47	14	,	,	PUNCT
hassl-837	47	15	1992	1992	NUM
hassl-837	47	16	)	)	PUNCT
hassl-837	47	17	leading	lead	VERB
hassl-837	47	18	to	to	ADP
hassl-837	47	19	the	the	DET
hassl-837	47	20	vulnerability	vulnerability	NOUN
hassl-837	47	21	of	of	ADP
hassl-837	47	22	management	management	NOUN
hassl-837	47	23	accounts	account	NOUN
hassl-837	47	24	due	due	ADJ
hassl-837	47	25	to	to	ADP
hassl-837	47	26	owners	owner	NOUN
hassl-837	47	27	being	be	AUX
hassl-837	47	28	more	more	ADV
hassl-837	47	29	vigilant	vigilant	ADJ
hassl-837	47	30	about	about	ADP
hassl-837	47	31	performance	performance	NOUN
hassl-837	47	32	and	and	CCONJ
hassl-837	47	33	running	run	VERB
hassl-837	47	34	businesses	business	NOUN
hassl-837	47	35	(	(	PUNCT
hassl-837	47	36	ghani	ghani	PROPN
hassl-837	47	37	et	et	PROPN
hassl-837	47	38	al	al	PROPN
hassl-837	47	39	.	.	PROPN
hassl-837	47	40	,	,	PUNCT
hassl-837	47	41	2019	2019	NUM
hassl-837	47	42	)	)	PUNCT
hassl-837	47	43	.	.	PUNCT
hassl-837	48	1	according	accord	VERB
hassl-837	48	2	to	to	ADP
hassl-837	48	3	jensen	jensen	PROPN
hassl-837	48	4	and	and	CCONJ
hassl-837	48	5	meckling	meckling	NOUN
hassl-837	48	6	(	(	PUNCT
hassl-837	48	7	1976	1976	NUM
hassl-837	48	8	)	)	PUNCT
hassl-837	48	9	owners	owner	NOUN
hassl-837	48	10	that	that	PRON
hassl-837	48	11	manage	manage	VERB
hassl-837	48	12	whollyowned	whollyowned	ADJ
hassl-837	48	13	firms	firm	NOUN
hassl-837	48	14	will	will	AUX
hassl-837	48	15	make	make	VERB
hassl-837	48	16	operating	operating	NOUN
hassl-837	48	17	decisions	decision	NOUN
hassl-837	48	18	to	to	PART
hassl-837	48	19	maximise	maximise	VERB
hassl-837	48	20	utilities	utility	NOUN
hassl-837	48	21	rather	rather	ADV
hassl-837	48	22	than	than	ADP
hassl-837	48	23	manage	manage	VERB
hassl-837	48	24	the	the	DET
hassl-837	48	25	financial	financial	ADJ
hassl-837	48	26	statements	statement	NOUN
hassl-837	48	27	.	.	PUNCT
hassl-837	49	1	this	this	PRON
hassl-837	49	2	is	be	AUX
hassl-837	49	3	because	because	SCONJ
hassl-837	49	4	as	as	SCONJ
hassl-837	49	5	the	the	DET
hassl-837	49	6	shareholders	shareholder	NOUN
hassl-837	49	7	and	and	CCONJ
hassl-837	49	8	directors	director	NOUN
hassl-837	49	9	are	be	AUX
hassl-837	49	10	the	the	DET
hassl-837	49	11	same	same	ADJ
hassl-837	49	12	people	people	NOUN
hassl-837	49	13	it	it	PRON
hassl-837	49	14	can	can	AUX
hassl-837	49	15	seem	seem	VERB
hassl-837	49	16	meaningless	meaningless	ADJ
hassl-837	49	17	for	for	SCONJ
hassl-837	49	18	the	the	DET
hassl-837	49	19	auditors	auditor	NOUN
hassl-837	49	20	to	to	PART
hassl-837	49	21	report	report	VERB
hassl-837	49	22	that	that	SCONJ
hassl-837	49	23	the	the	DET
hassl-837	49	24	financial	financial	ADJ
hassl-837	49	25	statement	statement	NOUN
hassl-837	49	26	has	have	AUX
hassl-837	49	27	been	be	AUX
hassl-837	49	28	prepared	prepare	VERB
hassl-837	49	29	according	accord	VERB
hassl-837	49	30	to	to	ADP
hassl-837	49	31	the	the	DET
hassl-837	49	32	accounting	accounting	NOUN
hassl-837	49	33	standards	standard	NOUN
hassl-837	49	34	or	or	CCONJ
hassl-837	49	35	stated	state	VERB
hassl-837	49	36	at	at	ADP
hassl-837	49	37	true	true	ADJ
hassl-837	49	38	and	and	CCONJ
hassl-837	49	39	fair	fair	ADJ
hassl-837	49	40	view	view	NOUN
hassl-837	49	41	(	(	PUNCT
hassl-837	49	42	salleh	salleh	NOUN
hassl-837	49	43	et	et	PROPN
hassl-837	49	44	al	al	PROPN
hassl-837	49	45	.	.	PROPN
hassl-837	49	46	,	,	PUNCT
hassl-837	49	47	2008	2008	NUM
hassl-837	49	48	)	)	PUNCT
hassl-837	49	49	.	.	PUNCT
hassl-837	50	1	to	to	PART
hassl-837	50	2	improve	improve	VERB
hassl-837	50	3	good	good	ADJ
hassl-837	50	4	accounting	accounting	NOUN
hassl-837	50	5	practices	practice	NOUN
hassl-837	50	6	,	,	PUNCT
hassl-837	50	7	it	it	PRON
hassl-837	50	8	must	must	AUX
hassl-837	50	9	start	start	VERB
hassl-837	50	10	with	with	ADP
hassl-837	50	11	proper	proper	ADJ
hassl-837	50	12	recording	recording	NOUN
hassl-837	50	13	of	of	ADP
hassl-837	50	14	bookkeeping	bookkeeping	NOUN
hassl-837	50	15	of	of	ADP
hassl-837	50	16	the	the	DET
hassl-837	50	17	company	company	NOUN
hassl-837	50	18	.	.	PUNCT
hassl-837	51	1	the	the	DET
hassl-837	51	2	level	level	NOUN
hassl-837	51	3	of	of	ADP
hassl-837	51	4	awareness	awareness	NOUN
hassl-837	51	5	on	on	ADP
hassl-837	51	6	financial	financial	ADJ
hassl-837	51	7	management	management	NOUN
hassl-837	51	8	among	among	ADP
hassl-837	51	9	the	the	DET
hassl-837	51	10	smes	sme	NOUN
hassl-837	51	11	is	be	AUX
hassl-837	51	12	still	still	ADV
hassl-837	51	13	considered	consider	VERB
hassl-837	51	14	low	low	ADJ
hassl-837	51	15	whereby	whereby	SCONJ
hassl-837	51	16	the	the	DET
hassl-837	51	17	managers	manager	NOUN
hassl-837	51	18	practice	practice	VERB
hassl-837	51	19	poor	poor	ADJ
hassl-837	51	20	management	management	NOUN
hassl-837	51	21	in	in	ADP
hassl-837	51	22	keeping	keep	VERB
hassl-837	51	23	accounting	accounting	NOUN
hassl-837	51	24	records	record	NOUN
hassl-837	51	25	,	,	PUNCT
hassl-837	51	26	which	which	PRON
hassl-837	51	27	could	could	AUX
hassl-837	51	28	be	be	AUX
hassl-837	51	29	attributed	attribute	VERB
hassl-837	51	30	to	to	ADP
hassl-837	51	31	the	the	DET
hassl-837	51	32	absence	absence	NOUN
hassl-837	51	33	of	of	ADP
hassl-837	51	34	statutory	statutory	ADJ
hassl-837	51	35	requirement	requirement	NOUN
hassl-837	51	36	for	for	SCONJ
hassl-837	51	37	the	the	DET
hassl-837	51	38	smes	smes	PROPN
hassl-837	51	39	financial	financial	ADJ
hassl-837	51	40	information	information	NOUN
hassl-837	51	41	to	to	PART
hassl-837	51	42	be	be	AUX
hassl-837	51	43	publicly	publicly	ADV
hassl-837	51	44	disclosed	disclose	VERB
hassl-837	51	45	(	(	PUNCT
hassl-837	51	46	mohd	mohd	PROPN
hassl-837	51	47	et	et	PROPN
hassl-837	51	48	al	al	PROPN
hassl-837	51	49	.	.	PROPN
hassl-837	51	50	,	,	PUNCT
hassl-837	51	51	2017	2017	NUM
hassl-837	51	52	)	)	PUNCT
hassl-837	51	53	.	.	PUNCT
hassl-837	52	1	since	since	SCONJ
hassl-837	52	2	accounting	accounting	NOUN
hassl-837	52	3	has	have	AUX
hassl-837	52	4	become	become	VERB
hassl-837	52	5	the	the	DET
hassl-837	52	6	way	way	NOUN
hassl-837	52	7	companies	company	NOUN
hassl-837	52	8	measure	measure	VERB
hassl-837	52	9	their	their	PRON
hassl-837	52	10	performance	performance	NOUN
hassl-837	52	11	,	,	PUNCT
hassl-837	52	12	auditing	auditing	NOUN
hassl-837	52	13	has	have	AUX
hassl-837	52	14	become	become	VERB
hassl-837	52	15	increasingly	increasingly	ADV
hassl-837	52	16	important	important	ADJ
hassl-837	52	17	in	in	ADP
hassl-837	52	18	verifying	verify	VERB
hassl-837	52	19	that	that	SCONJ
hassl-837	52	20	the	the	DET
hassl-837	52	21	financial	financial	ADJ
hassl-837	52	22	statements	statement	NOUN
hassl-837	52	23	have	have	AUX
hassl-837	52	24	been	be	AUX
hassl-837	52	25	appropriately	appropriately	ADV
hassl-837	52	26	prepared	prepare	VERB
hassl-837	52	27	.	.	PUNCT
hassl-837	53	1	audits	audit	NOUN
hassl-837	53	2	are	be	AUX
hassl-837	53	3	still	still	ADV
hassl-837	53	4	perceived	perceive	VERB
hassl-837	53	5	as	as	ADP
hassl-837	53	6	a	a	DET
hassl-837	53	7	valuable	valuable	ADJ
hassl-837	53	8	service	service	NOUN
hassl-837	53	9	since	since	SCONJ
hassl-837	53	10	it	it	PRON
hassl-837	53	11	signifies	signify	VERB
hassl-837	53	12	the	the	DET
hassl-837	53	13	quality	quality	NOUN
hassl-837	53	14	of	of	ADP
hassl-837	53	15	the	the	DET
hassl-837	53	16	process	process	NOUN
hassl-837	53	17	as	as	SCONJ
hassl-837	53	18	it	it	PRON
hassl-837	53	19	conducted	conduct	VERB
hassl-837	53	20	in	in	ADP
hassl-837	53	21	a	a	DET
hassl-837	53	22	professional	professional	ADJ
hassl-837	53	23	manner	manner	NOUN
hassl-837	53	24	involving	involve	VERB
hassl-837	53	25	fair	fair	ADJ
hassl-837	53	26	judgments	judgment	NOUN
hassl-837	53	27	by	by	ADP
hassl-837	53	28	a	a	DET
hassl-837	53	29	trustworthy	trustworthy	ADJ
hassl-837	53	30	person	person	NOUN
hassl-837	53	31	.	.	PUNCT
hassl-837	54	1	thus	thus	ADV
hassl-837	54	2	,	,	PUNCT
hassl-837	54	3	this	this	PRON
hassl-837	54	4	created	create	VERB
hassl-837	54	5	a	a	DET
hassl-837	54	6	demanded	demand	VERB
hassl-837	54	7	by	by	ADP
hassl-837	54	8	smes	sme	NOUN
hassl-837	54	9	to	to	PART
hassl-837	54	10	conduct	conduct	VERB
hassl-837	54	11	voluntary	voluntary	ADJ
hassl-837	54	12	audits	audits	NOUN
hassl-837	54	13	for	for	ADP
hassl-837	54	14	their	their	PRON
hassl-837	54	15	companies	company	NOUN
hassl-837	54	16	(	(	PUNCT
hassl-837	54	17	lee	lee	PROPN
hassl-837	54	18	and	and	CCONJ
hassl-837	54	19	ali	ali	PROPN
hassl-837	54	20	,	,	PUNCT
hassl-837	54	21	2008	2008	NUM
hassl-837	54	22	)	)	PUNCT
hassl-837	54	23	.	.	PUNCT
hassl-837	55	1	studies	study	NOUN
hassl-837	55	2	have	have	AUX
hassl-837	55	3	also	also	ADV
hassl-837	55	4	shown	show	VERB
hassl-837	55	5	that	that	SCONJ
hassl-837	55	6	there	there	PRON
hassl-837	55	7	are	be	VERB
hassl-837	55	8	factors	factor	NOUN
hassl-837	55	9	that	that	PRON
hassl-837	55	10	influence	influence	VERB
hassl-837	55	11	the	the	DET
hassl-837	55	12	smes	sme	NOUN
hassl-837	55	13	to	to	PART
hassl-837	55	14	practice	practice	VERB
hassl-837	55	15	voluntary	voluntary	ADJ
hassl-837	55	16	audits	audits	NOUN
hassl-837	55	17	.	.	PUNCT
hassl-837	56	1	one	one	NUM
hassl-837	56	2	of	of	ADP
hassl-837	56	3	the	the	DET
hassl-837	56	4	factors	factor	NOUN
hassl-837	56	5	is	be	AUX
hassl-837	56	6	the	the	DET
hassl-837	56	7	improved	improved	ADJ
hassl-837	56	8	quality	quality	NOUN
hassl-837	56	9	of	of	ADP
hassl-837	56	10	financial	financial	ADJ
hassl-837	56	11	statements	statement	NOUN
hassl-837	56	12	.	.	PUNCT
hassl-837	57	1	in	in	ADP
hassl-837	57	2	general	general	ADJ
hassl-837	57	3	,	,	PUNCT
hassl-837	57	4	smes	sme	NOUN
hassl-837	57	5	have	have	AUX
hassl-837	57	6	limited	limit	VERB
hassl-837	57	7	financial	financial	ADJ
hassl-837	57	8	resources	resource	NOUN
hassl-837	57	9	and	and	CCONJ
hassl-837	57	10	banks	bank	NOUN
hassl-837	57	11	are	be	AUX
hassl-837	57	12	less	less	ADV
hassl-837	57	13	likely	likely	ADJ
hassl-837	57	14	to	to	PART
hassl-837	57	15	provide	provide	VERB
hassl-837	57	16	a	a	DET
hassl-837	57	17	loan	loan	NOUN
hassl-837	57	18	without	without	ADP
hassl-837	57	19	reasonable	reasonable	ADJ
hassl-837	57	20	assurance	assurance	NOUN
hassl-837	57	21	and	and	CCONJ
hassl-837	57	22	do	do	AUX
hassl-837	57	23	prefer	prefer	VERB
hassl-837	57	24	credible	credible	ADJ
hassl-837	57	25	audited	audit	VERB
hassl-837	57	26	financial	financial	ADJ
hassl-837	57	27	statements	statement	NOUN
hassl-837	57	28	by	by	ADP
hassl-837	57	29	independent	independent	ADJ
hassl-837	57	30	auditors	auditor	NOUN
hassl-837	57	31	.	.	PUNCT
hassl-837	58	1	for	for	ADP
hassl-837	58	2	example	example	NOUN
hassl-837	58	3	:	:	PUNCT
hassl-837	58	4	gahman	gahman	NOUN
hassl-837	58	5	and	and	CCONJ
hassl-837	58	6	ali	ali	PROPN
hassl-837	58	7	(	(	PUNCT
hassl-837	58	8	2015	2015	NUM
hassl-837	58	9	)	)	PUNCT
hassl-837	58	10	examined	examine	VERB
hassl-837	58	11	the	the	DET
hassl-837	58	12	internal	internal	ADJ
hassl-837	58	13	control	control	NOUN
hassl-837	58	14	system	system	NOUN
hassl-837	58	15	,	,	PUNCT
hassl-837	58	16	audit	audit	NOUN
hassl-837	58	17	evidence	evidence	NOUN
hassl-837	58	18	humanities	humanity	NOUN
hassl-837	58	19	and	and	CCONJ
hassl-837	58	20	social	social	ADJ
hassl-837	58	21	sciences	science	NOUN
hassl-837	58	22	letters	letter	NOUN
hassl-837	58	23	,	,	PUNCT
hassl-837	58	24	2020	2020	NUM
hassl-837	58	25	,	,	PUNCT
hassl-837	58	26	8(1	8(1	NOUN
hassl-837	58	27	):	):	PUNCT
hassl-837	58	28	23	23	NUM
hassl-837	58	29	-	-	SYM
hassl-837	58	30	35	35	NUM
hassl-837	58	31	25	25	NUM
hassl-837	58	32	©	©	PROPN
hassl-837	58	33	2020	2020	NUM
hassl-837	58	34	conscientia	conscientia	PROPN
hassl-837	58	35	beam	beam	PROPN
hassl-837	58	36	.	.	PUNCT
hassl-837	59	1	all	all	DET
hassl-837	59	2	rights	right	NOUN
hassl-837	59	3	reserved	reserve	VERB
hassl-837	59	4	.	.	PUNCT
hassl-837	60	1	and	and	CCONJ
hassl-837	60	2	compliance	compliance	NOUN
hassl-837	60	3	with	with	ADP
hassl-837	60	4	accounting	accounting	NOUN
hassl-837	60	5	standards	standard	NOUN
hassl-837	60	6	in	in	ADP
hassl-837	60	7	smes	sme	NOUN
hassl-837	60	8	.	.	PUNCT
hassl-837	61	1	they	they	PRON
hassl-837	61	2	used	use	VERB
hassl-837	61	3	65	65	NUM
hassl-837	61	4	auditing	auditing	NOUN
hassl-837	61	5	firms	firm	NOUN
hassl-837	61	6	in	in	ADP
hassl-837	61	7	mombasa	mombasa	PROPN
hassl-837	61	8	.	.	PUNCT
hassl-837	62	1	they	they	PRON
hassl-837	62	2	have	have	AUX
hassl-837	62	3	also	also	ADV
hassl-837	62	4	used	use	VERB
hassl-837	62	5	the	the	DET
hassl-837	62	6	structured	structured	ADJ
hassl-837	62	7	questionnaires	questionnaire	NOUN
hassl-837	62	8	and	and	CCONJ
hassl-837	62	9	content	content	NOUN
hassl-837	62	10	analysis	analysis	NOUN
hassl-837	62	11	.	.	PUNCT
hassl-837	63	1	they	they	PRON
hassl-837	63	2	found	find	VERB
hassl-837	63	3	that	that	SCONJ
hassl-837	63	4	the	the	DET
hassl-837	63	5	effectiveness	effectiveness	NOUN
hassl-837	63	6	of	of	ADP
hassl-837	63	7	internal	internal	ADJ
hassl-837	63	8	control	control	NOUN
hassl-837	63	9	systems	system	NOUN
hassl-837	63	10	helps	help	VERB
hassl-837	63	11	external	external	ADJ
hassl-837	63	12	auditors	auditor	NOUN
hassl-837	63	13	to	to	PART
hassl-837	63	14	rely	rely	VERB
hassl-837	63	15	on	on	ADP
hassl-837	63	16	the	the	DET
hassl-837	63	17	work	work	NOUN
hassl-837	63	18	of	of	ADP
hassl-837	63	19	internal	internal	ADJ
hassl-837	63	20	auditors	auditor	NOUN
hassl-837	63	21	and	and	CCONJ
hassl-837	63	22	improve	improve	VERB
hassl-837	63	23	their	their	PRON
hassl-837	63	24	effectiveness	effectiveness	NOUN
hassl-837	63	25	.	.	PUNCT
hassl-837	64	1	for	for	ADP
hassl-837	64	2	audit	audit	NOUN
hassl-837	64	3	evidence	evidence	NOUN
hassl-837	64	4	,	,	PUNCT
hassl-837	64	5	they	they	PRON
hassl-837	64	6	found	find	VERB
hassl-837	64	7	that	that	SCONJ
hassl-837	64	8	the	the	DET
hassl-837	64	9	auditors	auditor	NOUN
hassl-837	64	10	tended	tend	VERB
hassl-837	64	11	to	to	PART
hassl-837	64	12	collect	collect	VERB
hassl-837	64	13	more	more	ADJ
hassl-837	64	14	evidence	evidence	NOUN
hassl-837	64	15	when	when	SCONJ
hassl-837	64	16	they	they	PRON
hassl-837	64	17	found	find	VERB
hassl-837	64	18	high	high	ADJ
hassl-837	64	19	-	-	PUNCT
hassl-837	64	20	risk	risk	NOUN
hassl-837	64	21	in	in	ADP
hassl-837	64	22	balance	balance	NOUN
hassl-837	64	23	accounts	account	NOUN
hassl-837	64	24	.	.	PUNCT
hassl-837	65	1	the	the	DET
hassl-837	65	2	findings	finding	NOUN
hassl-837	65	3	also	also	ADV
hassl-837	65	4	showed	show	VERB
hassl-837	65	5	that	that	SCONJ
hassl-837	65	6	correlation	correlation	NOUN
hassl-837	65	7	existed	exist	VERB
hassl-837	65	8	between	between	ADP
hassl-837	65	9	the	the	DET
hassl-837	65	10	variables	variable	NOUN
hassl-837	65	11	.	.	PUNCT
hassl-837	66	1	similarly	similarly	ADV
hassl-837	66	2	,	,	PUNCT
hassl-837	66	3	ezeagba	ezeagba	NOUN
hassl-837	66	4	(	(	PUNCT
hassl-837	66	5	2017	2017	NUM
hassl-837	66	6	)	)	PUNCT
hassl-837	66	7	also	also	ADV
hassl-837	66	8	conducted	conduct	VERB
hassl-837	66	9	a	a	DET
hassl-837	66	10	study	study	NOUN
hassl-837	66	11	of	of	ADP
hassl-837	66	12	financial	financial	ADJ
hassl-837	66	13	statement	statement	NOUN
hassl-837	66	14	reporting	report	VERB
hassl-837	66	15	in	in	ADP
hassl-837	66	16	smes	sme	NOUN
hassl-837	66	17	in	in	ADP
hassl-837	66	18	nigeria	nigeria	PROPN
hassl-837	66	19	.	.	PUNCT
hassl-837	67	1	he	he	PRON
hassl-837	67	2	found	find	VERB
hassl-837	67	3	that	that	SCONJ
hassl-837	67	4	the	the	DET
hassl-837	67	5	challenges	challenge	NOUN
hassl-837	67	6	facing	face	VERB
hassl-837	67	7	smes	sme	NOUN
hassl-837	67	8	in	in	ADP
hassl-837	67	9	adopting	adopt	VERB
hassl-837	67	10	effective	effective	ADJ
hassl-837	67	11	financial	financial	ADJ
hassl-837	67	12	statements	statement	NOUN
hassl-837	67	13	and	and	CCONJ
hassl-837	67	14	poor	poor	ADJ
hassl-837	67	15	credit	credit	NOUN
hassl-837	67	16	facilities	facility	NOUN
hassl-837	67	17	to	to	PART
hassl-837	67	18	sme	sme	NOUN
hassl-837	67	19	contribute	contribute	VERB
hassl-837	67	20	to	to	ADP
hassl-837	67	21	inadequate	inadequate	ADJ
hassl-837	67	22	accounting	accounting	NOUN
hassl-837	67	23	records	record	NOUN
hassl-837	67	24	.	.	PUNCT
hassl-837	68	1	this	this	DET
hassl-837	68	2	study	study	NOUN
hassl-837	68	3	hypothesizes	hypothesize	VERB
hassl-837	68	4	that	that	SCONJ
hassl-837	68	5	smes	sme	NOUN
hassl-837	68	6	that	that	PRON
hassl-837	68	7	have	have	AUX
hassl-837	68	8	limited	limit	VERB
hassl-837	68	9	financial	financial	ADJ
hassl-837	68	10	resources	resource	NOUN
hassl-837	68	11	prefer	prefer	VERB
hassl-837	68	12	to	to	PART
hassl-837	68	13	get	get	VERB
hassl-837	68	14	their	their	PRON
hassl-837	68	15	financial	financial	ADJ
hassl-837	68	16	statements	statement	NOUN
hassl-837	68	17	audited	audit	VERB
hassl-837	68	18	by	by	ADP
hassl-837	68	19	independent	independent	ADJ
hassl-837	68	20	auditors	auditor	NOUN
hassl-837	68	21	.	.	PUNCT
hassl-837	69	1	hence	hence	ADV
hassl-837	69	2	,	,	PUNCT
hassl-837	69	3	the	the	DET
hassl-837	69	4	following	follow	VERB
hassl-837	69	5	hypothesis	hypothesis	NOUN
hassl-837	69	6	was	be	AUX
hassl-837	69	7	proposed	propose	VERB
hassl-837	69	8	:	:	PUNCT
hassl-837	69	9	h1	h1	PROPN
hassl-837	69	10	:	:	PUNCT
hassl-837	69	11	improved	improved	ADJ
hassl-837	69	12	quality	quality	NOUN
hassl-837	69	13	of	of	ADP
hassl-837	69	14	financial	financial	ADJ
hassl-837	69	15	statement	statement	NOUN
hassl-837	69	16	significantly	significantly	ADV
hassl-837	69	17	influences	influence	VERB
hassl-837	69	18	voluntary	voluntary	ADJ
hassl-837	69	19	audit	audit	NOUN
hassl-837	69	20	of	of	ADP
hassl-837	69	21	financial	financial	ADJ
hassl-837	69	22	statements	statement	NOUN
hassl-837	69	23	among	among	ADP
hassl-837	69	24	the	the	DET
hassl-837	69	25	smes	sme	NOUN
hassl-837	69	26	in	in	ADP
hassl-837	69	27	malaysia	malaysia	PROPN
hassl-837	69	28	.	.	PUNCT
hassl-837	70	1	studies	study	NOUN
hassl-837	70	2	have	have	AUX
hassl-837	70	3	also	also	ADV
hassl-837	70	4	examined	examine	VERB
hassl-837	70	5	the	the	DET
hassl-837	70	6	effect	effect	NOUN
hassl-837	70	7	of	of	ADP
hassl-837	70	8	managerial	managerial	ADJ
hassl-837	70	9	ownership	ownership	NOUN
hassl-837	70	10	on	on	ADP
hassl-837	70	11	voluntary	voluntary	ADJ
hassl-837	70	12	audits	audits	NOUN
hassl-837	70	13	among	among	ADP
hassl-837	70	14	smes	sme	NOUN
hassl-837	70	15	(	(	PUNCT
hassl-837	70	16	such	such	ADJ
hassl-837	70	17	as	as	ADP
hassl-837	70	18	mustapha	mustapha	PROPN
hassl-837	70	19	et	et	PROPN
hassl-837	70	20	al	al	PROPN
hassl-837	70	21	.	.	PROPN
hassl-837	71	1	(	(	PUNCT
hassl-837	71	2	2015	2015	NUM
hassl-837	71	3	)	)	PUNCT
hassl-837	71	4	)	)	PUNCT
hassl-837	71	5	.	.	PUNCT
hassl-837	72	1	mustapha	mustapha	PROPN
hassl-837	72	2	et	et	PROPN
hassl-837	72	3	al	al	PROPN
hassl-837	72	4	.	.	PROPN
hassl-837	72	5	conducted	conduct	VERB
hassl-837	72	6	a	a	DET
hassl-837	72	7	study	study	NOUN
hassl-837	72	8	to	to	PART
hassl-837	72	9	determine	determine	VERB
hassl-837	72	10	whether	whether	SCONJ
hassl-837	72	11	the	the	DET
hassl-837	72	12	managerial	managerial	ADJ
hassl-837	72	13	ownership	ownership	NOUN
hassl-837	72	14	of	of	ADP
hassl-837	72	15	small	small	ADJ
hassl-837	72	16	businesses	business	NOUN
hassl-837	72	17	influenced	influence	VERB
hassl-837	72	18	voluntary	voluntary	ADJ
hassl-837	72	19	audits	audits	NOUN
hassl-837	72	20	from	from	ADP
hassl-837	72	21	the	the	DET
hassl-837	72	22	agency	agency	NOUN
hassl-837	72	23	theory	theory	NOUN
hassl-837	72	24	perspective	perspective	NOUN
hassl-837	72	25	.	.	PUNCT
hassl-837	73	1	they	they	PRON
hassl-837	73	2	used	use	VERB
hassl-837	73	3	the	the	DET
hassl-837	73	4	mediating	mediate	VERB
hassl-837	73	5	variable	variable	NOUN
hassl-837	73	6	with	with	ADP
hassl-837	73	7	managerial	managerial	ADJ
hassl-837	73	8	ownership	ownership	NOUN
hassl-837	73	9	at	at	ADP
hassl-837	73	10	less	less	ADJ
hassl-837	73	11	than	than	ADP
hassl-837	73	12	50	50	NUM
hassl-837	73	13	%	%	NOUN
hassl-837	73	14	shareholdings	shareholding	NOUN
hassl-837	73	15	and	and	CCONJ
hassl-837	73	16	more	more	ADJ
hassl-837	73	17	than	than	ADP
hassl-837	73	18	50	50	NUM
hassl-837	73	19	%	%	NOUN
hassl-837	73	20	shareholdings	shareholding	NOUN
hassl-837	73	21	.	.	PUNCT
hassl-837	74	1	they	they	PRON
hassl-837	74	2	found	find	VERB
hassl-837	74	3	out	out	ADP
hassl-837	74	4	that	that	SCONJ
hassl-837	74	5	smes	sme	NOUN
hassl-837	74	6	with	with	ADP
hassl-837	74	7	lower	low	ADJ
hassl-837	74	8	managerial	managerial	ADJ
hassl-837	74	9	ownership	ownership	NOUN
hassl-837	74	10	have	have	VERB
hassl-837	74	11	a	a	DET
hassl-837	74	12	significantly	significantly	ADV
hassl-837	74	13	higher	high	ADJ
hassl-837	74	14	demand	demand	NOUN
hassl-837	74	15	for	for	ADP
hassl-837	74	16	voluntary	voluntary	ADJ
hassl-837	74	17	audits	audits	NOUN
hassl-837	74	18	(	(	PUNCT
hassl-837	74	19	mean	mean	NOUN
hassl-837	74	20	score=3.0126	score=3.0126	NOUN
hassl-837	74	21	)	)	PUNCT
hassl-837	74	22	than	than	ADP
hassl-837	74	23	those	those	DET
hassl-837	74	24	smes	sme	NOUN
hassl-837	74	25	that	that	PRON
hassl-837	74	26	have	have	VERB
hassl-837	74	27	high	high	ADJ
hassl-837	74	28	managerial	managerial	ADJ
hassl-837	74	29	ownership	ownership	NOUN
hassl-837	74	30	(	(	PUNCT
hassl-837	74	31	mean	mean	NOUN
hassl-837	74	32	score=2.4898	score=2.4898	NOUN
hassl-837	74	33	)	)	PUNCT
hassl-837	74	34	.	.	PUNCT
hassl-837	75	1	this	this	DET
hassl-837	75	2	result	result	NOUN
hassl-837	75	3	may	may	AUX
hassl-837	75	4	be	be	AUX
hassl-837	75	5	explained	explain	VERB
hassl-837	75	6	by	by	ADP
hassl-837	75	7	the	the	DET
hassl-837	75	8	fact	fact	NOUN
hassl-837	75	9	that	that	SCONJ
hassl-837	75	10	malaysian	malaysian	ADJ
hassl-837	75	11	smes	sme	NOUN
hassl-837	75	12	are	be	AUX
hassl-837	75	13	concentrated	concentrate	VERB
hassl-837	75	14	and	and	CCONJ
hassl-837	75	15	actively	actively	ADV
hassl-837	75	16	managed	manage	VERB
hassl-837	75	17	by	by	ADP
hassl-837	75	18	their	their	PRON
hassl-837	75	19	owners	owner	NOUN
hassl-837	75	20	,	,	PUNCT
hassl-837	75	21	and	and	CCONJ
hassl-837	75	22	when	when	SCONJ
hassl-837	75	23	the	the	DET
hassl-837	75	24	shareholders	shareholder	NOUN
hassl-837	75	25	and	and	CCONJ
hassl-837	75	26	directors	director	NOUN
hassl-837	75	27	are	be	AUX
hassl-837	75	28	the	the	DET
hassl-837	75	29	same	same	ADJ
hassl-837	75	30	people	people	NOUN
hassl-837	75	31	,	,	PUNCT
hassl-837	75	32	it	it	PRON
hassl-837	75	33	appears	appear	VERB
hassl-837	75	34	that	that	SCONJ
hassl-837	75	35	there	there	PRON
hassl-837	75	36	is	be	VERB
hassl-837	75	37	no	no	DET
hassl-837	75	38	meaning	meaning	NOUN
hassl-837	75	39	for	for	SCONJ
hassl-837	75	40	auditors	auditor	NOUN
hassl-837	75	41	to	to	PART
hassl-837	75	42	report	report	VERB
hassl-837	75	43	to	to	ADP
hassl-837	75	44	shareholders	shareholder	NOUN
hassl-837	75	45	.	.	PUNCT
hassl-837	76	1	other	other	ADJ
hassl-837	76	2	studies	study	NOUN
hassl-837	76	3	found	find	VERB
hassl-837	76	4	that	that	SCONJ
hassl-837	76	5	the	the	DET
hassl-837	76	6	owner	owner	NOUN
hassl-837	76	7	-	-	PUNCT
hassl-837	76	8	managers	manager	NOUN
hassl-837	76	9	characteristic	characteristic	NOUN
hassl-837	76	10	is	be	AUX
hassl-837	76	11	one	one	NUM
hassl-837	76	12	of	of	ADP
hassl-837	76	13	the	the	DET
hassl-837	76	14	influential	influential	ADJ
hassl-837	76	15	factors	factor	NOUN
hassl-837	76	16	in	in	ADP
hassl-837	76	17	the	the	DET
hassl-837	76	18	supplying	supplying	NOUN
hassl-837	76	19	of	of	ADP
hassl-837	76	20	accounting	accounting	NOUN
hassl-837	76	21	and	and	CCONJ
hassl-837	76	22	audit	audit	NOUN
hassl-837	76	23	services	service	NOUN
hassl-837	76	24	(	(	PUNCT
hassl-837	76	25	adeyemi	adeyemi	ADV
hassl-837	76	26	et	et	PROPN
hassl-837	76	27	al	al	PROPN
hassl-837	76	28	.	.	PROPN
hassl-837	76	29	,	,	PUNCT
hassl-837	76	30	2015	2015	NUM
hassl-837	76	31	)	)	PUNCT
hassl-837	76	32	.	.	PUNCT
hassl-837	77	1	their	their	PRON
hassl-837	77	2	study	study	NOUN
hassl-837	77	3	showed	show	VERB
hassl-837	77	4	that	that	SCONJ
hassl-837	77	5	the	the	DET
hassl-837	77	6	fear	fear	NOUN
hassl-837	77	7	of	of	ADP
hassl-837	77	8	audits	audits	NOUN
hassl-837	77	9	is	be	AUX
hassl-837	77	10	an	an	DET
hassl-837	77	11	inhibitive	inhibitive	ADJ
hassl-837	77	12	factor	factor	NOUN
hassl-837	77	13	to	to	ADP
hassl-837	77	14	not	not	PART
hassl-837	77	15	practicing	practice	VERB
hassl-837	77	16	audits	audits	NOUN
hassl-837	77	17	.	.	PUNCT
hassl-837	78	1	research	research	NOUN
hassl-837	78	2	conducted	conduct	VERB
hassl-837	78	3	by	by	ADP
hassl-837	78	4	haapamäki	haapamäki	PROPN
hassl-837	78	5	(	(	PUNCT
hassl-837	78	6	2018	2018	NUM
hassl-837	78	7	)	)	PUNCT
hassl-837	78	8	discovered	discover	VERB
hassl-837	78	9	that	that	SCONJ
hassl-837	78	10	there	there	PRON
hassl-837	78	11	was	be	VERB
hassl-837	78	12	a	a	DET
hassl-837	78	13	significant	significant	ADJ
hassl-837	78	14	strong	strong	ADJ
hassl-837	78	15	relationship	relationship	NOUN
hassl-837	78	16	between	between	ADP
hassl-837	78	17	management	management	NOUN
hassl-837	78	18	ownership	ownership	NOUN
hassl-837	78	19	and	and	CCONJ
hassl-837	78	20	voluntary	voluntary	ADJ
hassl-837	78	21	audits	audits	NOUN
hassl-837	78	22	.	.	PUNCT
hassl-837	79	1	similar	similar	ADJ
hassl-837	79	2	findings	finding	NOUN
hassl-837	79	3	were	be	AUX
hassl-837	79	4	found	find	VERB
hassl-837	79	5	in	in	ADP
hassl-837	79	6	engku	engku	NOUN
hassl-837	79	7	et	et	PROPN
hassl-837	79	8	al	al	PROPN
hassl-837	79	9	.	.	PROPN
hassl-837	80	1	(	(	PUNCT
hassl-837	80	2	2012	2012	NUM
hassl-837	80	3	)	)	PUNCT
hassl-837	80	4	that	that	PRON
hassl-837	80	5	showed	show	VERB
hassl-837	80	6	management	management	NOUN
hassl-837	80	7	ownership	ownership	NOUN
hassl-837	80	8	as	as	ADP
hassl-837	80	9	significant	significant	ADJ
hassl-837	80	10	in	in	ADP
hassl-837	80	11	order	order	NOUN
hassl-837	80	12	to	to	PART
hassl-837	80	13	have	have	AUX
hassl-837	80	14	separation	separation	NOUN
hassl-837	80	15	of	of	ADP
hassl-837	80	16	ownership	ownership	NOUN
hassl-837	80	17	and	and	CCONJ
hassl-837	80	18	controller	controller	NOUN
hassl-837	80	19	and	and	CCONJ
hassl-837	80	20	need	need	VERB
hassl-837	80	21	to	to	PART
hassl-837	80	22	be	be	AUX
hassl-837	80	23	independent	independent	ADJ
hassl-837	80	24	to	to	PART
hassl-837	80	25	evaluate	evaluate	VERB
hassl-837	80	26	the	the	DET
hassl-837	80	27	financial	financial	ADJ
hassl-837	80	28	statements	statement	NOUN
hassl-837	80	29	of	of	ADP
hassl-837	80	30	companies	company	NOUN
hassl-837	80	31	.	.	PUNCT
hassl-837	81	1	however	however	ADV
hassl-837	81	2	,	,	PUNCT
hassl-837	81	3	according	accord	VERB
hassl-837	81	4	to	to	ADP
hassl-837	81	5	salleh	salleh	PROPN
hassl-837	81	6	et	et	PROPN
hassl-837	81	7	al	al	PROPN
hassl-837	81	8	.	.	PROPN
hassl-837	81	9	(	(	PUNCT
hassl-837	81	10	2008	2008	NUM
hassl-837	81	11	)	)	PUNCT
hassl-837	81	12	if	if	SCONJ
hassl-837	81	13	the	the	DET
hassl-837	81	14	shareholders	shareholder	NOUN
hassl-837	81	15	and	and	CCONJ
hassl-837	81	16	directors	director	NOUN
hassl-837	81	17	are	be	AUX
hassl-837	81	18	the	the	DET
hassl-837	81	19	same	same	ADJ
hassl-837	81	20	people	people	NOUN
hassl-837	81	21	,	,	PUNCT
hassl-837	81	22	it	it	PRON
hassl-837	81	23	appears	appear	VERB
hassl-837	81	24	that	that	SCONJ
hassl-837	81	25	there	there	PRON
hassl-837	81	26	is	be	VERB
hassl-837	81	27	no	no	DET
hassl-837	81	28	meaning	meaning	NOUN
hassl-837	81	29	for	for	SCONJ
hassl-837	81	30	the	the	DET
hassl-837	81	31	auditors	auditor	NOUN
hassl-837	81	32	to	to	PART
hassl-837	81	33	report	report	VERB
hassl-837	81	34	to	to	ADP
hassl-837	81	35	the	the	DET
hassl-837	81	36	shareholders	shareholder	NOUN
hassl-837	81	37	that	that	SCONJ
hassl-837	81	38	the	the	DET
hassl-837	81	39	directors	director	NOUN
hassl-837	81	40	and	and	CCONJ
hassl-837	81	41	the	the	DET
hassl-837	81	42	management	management	NOUN
hassl-837	81	43	have	have	AUX
hassl-837	81	44	prepared	prepare	VERB
hassl-837	81	45	the	the	DET
hassl-837	81	46	annual	annual	ADJ
hassl-837	81	47	financial	financial	ADJ
hassl-837	81	48	statement	statement	NOUN
hassl-837	81	49	in	in	ADP
hassl-837	81	50	a	a	DET
hassl-837	81	51	true	true	ADJ
hassl-837	81	52	and	and	CCONJ
hassl-837	81	53	fair	fair	ADJ
hassl-837	81	54	view	view	NOUN
hassl-837	81	55	.	.	PUNCT
hassl-837	82	1	owners	owner	NOUN
hassl-837	82	2	of	of	ADP
hassl-837	82	3	business	business	NOUN
hassl-837	82	4	have	have	VERB
hassl-837	82	5	direct	direct	ADJ
hassl-837	82	6	control	control	NOUN
hassl-837	82	7	over	over	ADP
hassl-837	82	8	the	the	DET
hassl-837	82	9	day	day	NOUN
hassl-837	82	10	-	-	PUNCT
hassl-837	82	11	to	to	ADP
hassl-837	82	12	-	-	PUNCT
hassl-837	82	13	day	day	NOUN
hassl-837	82	14	management	management	NOUN
hassl-837	82	15	and	and	CCONJ
hassl-837	82	16	financial	financial	ADJ
hassl-837	82	17	statements	statement	NOUN
hassl-837	82	18	are	be	AUX
hassl-837	82	19	being	be	AUX
hassl-837	82	20	prepared	prepare	VERB
hassl-837	82	21	either	either	CCONJ
hassl-837	82	22	by	by	ADP
hassl-837	82	23	them	they	PRON
hassl-837	82	24	or	or	CCONJ
hassl-837	82	25	under	under	ADP
hassl-837	82	26	their	their	PRON
hassl-837	82	27	direct	direct	ADJ
hassl-837	82	28	supervision	supervision	NOUN
hassl-837	82	29	.	.	PUNCT
hassl-837	83	1	hence	hence	ADV
hassl-837	83	2	,	,	PUNCT
hassl-837	83	3	following	follow	VERB
hassl-837	83	4	hypothesis	hypothesis	NOUN
hassl-837	83	5	was	be	AUX
hassl-837	83	6	proposed	propose	VERB
hassl-837	83	7	:	:	PUNCT
hassl-837	83	8	h2	h2	NOUN
hassl-837	83	9	:	:	PUNCT
hassl-837	83	10	managerial	managerial	ADJ
hassl-837	83	11	ownership	ownership	NOUN
hassl-837	83	12	significantly	significantly	ADV
hassl-837	83	13	influences	influence	VERB
hassl-837	83	14	voluntary	voluntary	ADJ
hassl-837	83	15	audit	audit	NOUN
hassl-837	83	16	of	of	ADP
hassl-837	83	17	financial	financial	ADJ
hassl-837	83	18	statements	statement	NOUN
hassl-837	83	19	among	among	ADP
hassl-837	83	20	the	the	DET
hassl-837	83	21	sme	sme	NOUN
hassl-837	83	22	in	in	ADP
hassl-837	83	23	malaysia	malaysia	PROPN
hassl-837	83	24	.	.	PUNCT
hassl-837	84	1	another	another	DET
hassl-837	84	2	body	body	NOUN
hassl-837	84	3	of	of	ADP
hassl-837	84	4	the	the	DET
hassl-837	84	5	audit	audit	NOUN
hassl-837	84	6	literature	literature	NOUN
hassl-837	84	7	has	have	AUX
hassl-837	84	8	also	also	ADV
hassl-837	84	9	examined	examine	VERB
hassl-837	84	10	the	the	DET
hassl-837	84	11	effect	effect	NOUN
hassl-837	84	12	of	of	ADP
hassl-837	84	13	managers‟	managers‟	NOUN
hassl-837	84	14	perception	perception	NOUN
hassl-837	84	15	of	of	ADP
hassl-837	84	16	the	the	DET
hassl-837	84	17	importance	importance	NOUN
hassl-837	84	18	of	of	ADP
hassl-837	84	19	audited	audit	VERB
hassl-837	84	20	financial	financial	ADJ
hassl-837	84	21	statements	statement	NOUN
hassl-837	84	22	on	on	ADP
hassl-837	84	23	smes	sme	NOUN
hassl-837	84	24	.	.	PUNCT
hassl-837	85	1	marriott	marriott	PROPN
hassl-837	85	2	and	and	CCONJ
hassl-837	85	3	marriott	marriott	PROPN
hassl-837	85	4	(	(	PUNCT
hassl-837	85	5	2000	2000	NUM
hassl-837	85	6	)	)	PUNCT
hassl-837	85	7	found	find	VERB
hassl-837	85	8	out	out	ADP
hassl-837	85	9	that	that	SCONJ
hassl-837	85	10	financial	financial	ADJ
hassl-837	85	11	awareness	awareness	NOUN
hassl-837	85	12	among	among	ADP
hassl-837	85	13	the	the	DET
hassl-837	85	14	managers	manager	NOUN
hassl-837	85	15	of	of	ADP
hassl-837	85	16	smes	smes	PROPN
hassl-837	85	17	varies	vary	VERB
hassl-837	85	18	considerably	considerably	ADV
hassl-837	85	19	.	.	PUNCT
hassl-837	86	1	in	in	ADP
hassl-837	86	2	their	their	PRON
hassl-837	86	3	discussion	discussion	NOUN
hassl-837	86	4	paper	paper	NOUN
hassl-837	86	5	,	,	PUNCT
hassl-837	86	6	managers	manager	NOUN
hassl-837	86	7	that	that	PRON
hassl-837	86	8	do	do	AUX
hassl-837	86	9	not	not	PART
hassl-837	86	10	have	have	VERB
hassl-837	86	11	sufficient	sufficient	ADJ
hassl-837	86	12	accounting	accounting	NOUN
hassl-837	86	13	knowledge	knowledge	NOUN
hassl-837	86	14	will	will	AUX
hassl-837	86	15	often	often	ADV
hassl-837	86	16	pass	pass	VERB
hassl-837	86	17	the	the	DET
hassl-837	86	18	accounting	accounting	NOUN
hassl-837	86	19	function	function	NOUN
hassl-837	86	20	to	to	ADP
hassl-837	86	21	other	other	ADJ
hassl-837	86	22	departments	department	NOUN
hassl-837	86	23	.	.	PUNCT
hassl-837	87	1	thus	thus	ADV
hassl-837	87	2	,	,	PUNCT
hassl-837	87	3	the	the	DET
hassl-837	87	4	manager	manager	NOUN
hassl-837	87	5	must	must	AUX
hassl-837	87	6	have	have	VERB
hassl-837	87	7	an	an	DET
hassl-837	87	8	adequate	adequate	ADJ
hassl-837	87	9	knowledge	knowledge	NOUN
hassl-837	87	10	in	in	ADP
hassl-837	87	11	financial	financial	ADJ
hassl-837	87	12	matters	matter	NOUN
hassl-837	87	13	or	or	CCONJ
hassl-837	87	14	it	it	PRON
hassl-837	87	15	may	may	AUX
hassl-837	87	16	bring	bring	VERB
hassl-837	87	17	serious	serious	ADJ
hassl-837	87	18	consequences	consequence	NOUN
hassl-837	87	19	to	to	ADP
hassl-837	87	20	the	the	DET
hassl-837	87	21	financial	financial	ADJ
hassl-837	87	22	stability	stability	NOUN
hassl-837	87	23	of	of	ADP
hassl-837	87	24	the	the	DET
hassl-837	87	25	smes	sme	NOUN
hassl-837	87	26	.	.	PUNCT
hassl-837	88	1	chakraborty	chakraborty	PROPN
hassl-837	88	2	(	(	PUNCT
hassl-837	88	3	2015	2015	NUM
hassl-837	88	4	)	)	PUNCT
hassl-837	88	5	suggested	suggest	VERB
hassl-837	88	6	that	that	SCONJ
hassl-837	88	7	managers	manager	NOUN
hassl-837	88	8	of	of	ADP
hassl-837	88	9	smes	sme	NOUN
hassl-837	88	10	often	often	ADV
hassl-837	88	11	take	take	VERB
hassl-837	88	12	inaccurate	inaccurate	ADJ
hassl-837	88	13	information	information	NOUN
hassl-837	88	14	and	and	CCONJ
hassl-837	88	15	make	make	VERB
hassl-837	88	16	clumsy	clumsy	ADJ
hassl-837	88	17	decisions	decision	NOUN
hassl-837	88	18	regarding	regard	VERB
hassl-837	88	19	investment	investment	NOUN
hassl-837	88	20	,	,	PUNCT
hassl-837	88	21	credit	credit	NOUN
hassl-837	88	22	and	and	CCONJ
hassl-837	88	23	operations	operation	NOUN
hassl-837	88	24	.	.	PUNCT
hassl-837	89	1	since	since	SCONJ
hassl-837	89	2	the	the	DET
hassl-837	89	3	managers	manager	NOUN
hassl-837	89	4	of	of	ADP
hassl-837	89	5	smes	sme	NOUN
hassl-837	89	6	have	have	VERB
hassl-837	89	7	to	to	PART
hassl-837	89	8	make	make	VERB
hassl-837	89	9	decisions	decision	NOUN
hassl-837	89	10	,	,	PUNCT
hassl-837	89	11	they	they	PRON
hassl-837	89	12	should	should	AUX
hassl-837	89	13	know	know	VERB
hassl-837	89	14	the	the	DET
hassl-837	89	15	quality	quality	NOUN
hassl-837	89	16	accounting	accounting	NOUN
hassl-837	89	17	information	information	NOUN
hassl-837	89	18	and	and	CCONJ
hassl-837	89	19	strategic	strategic	ADJ
hassl-837	89	20	business	business	NOUN
hassl-837	89	21	decisions	decision	NOUN
hassl-837	89	22	of	of	ADP
hassl-837	89	23	smes	sme	NOUN
hassl-837	89	24	.	.	PUNCT
hassl-837	90	1	in	in	ADP
hassl-837	90	2	his	his	PRON
hassl-837	90	3	study	study	NOUN
hassl-837	90	4	,	,	PUNCT
hassl-837	90	5	he	he	PRON
hassl-837	90	6	found	find	VERB
hassl-837	90	7	that	that	SCONJ
hassl-837	90	8	smes	sme	NOUN
hassl-837	90	9	have	have	VERB
hassl-837	90	10	very	very	ADV
hassl-837	90	11	poor	poor	ADJ
hassl-837	90	12	accounting	accounting	NOUN
hassl-837	90	13	monitoring	monitoring	NOUN
hassl-837	90	14	due	due	ADP
hassl-837	90	15	to	to	ADP
hassl-837	90	16	the	the	DET
hassl-837	90	17	managers	manager	NOUN
hassl-837	90	18	having	have	VERB
hassl-837	90	19	no	no	DET
hassl-837	90	20	accounting	accounting	NOUN
hassl-837	90	21	background	background	NOUN
hassl-837	90	22	.	.	PUNCT
hassl-837	91	1	of	of	ADP
hassl-837	91	2	consequence	consequence	NOUN
hassl-837	91	3	,	,	PUNCT
hassl-837	91	4	it	it	PRON
hassl-837	91	5	is	be	AUX
hassl-837	91	6	necessary	necessary	ADJ
hassl-837	91	7	to	to	PART
hassl-837	91	8	further	far	ADV
hassl-837	91	9	investigate	investigate	VERB
hassl-837	91	10	the	the	DET
hassl-837	91	11	managers‟	managers‟	NOUN
hassl-837	91	12	intention	intention	NOUN
hassl-837	91	13	in	in	ADP
hassl-837	91	14	utilizing	utilize	VERB
hassl-837	91	15	the	the	DET
hassl-837	91	16	accounting	accounting	NOUN
hassl-837	91	17	knowledge	knowledge	NOUN
hassl-837	91	18	prior	prior	ADV
hassl-837	91	19	to	to	ADP
hassl-837	91	20	making	make	VERB
hassl-837	91	21	decision	decision	NOUN
hassl-837	91	22	.	.	PUNCT
hassl-837	92	1	hence	hence	ADV
hassl-837	92	2	,	,	PUNCT
hassl-837	92	3	the	the	DET
hassl-837	92	4	following	follow	VERB
hassl-837	92	5	hypothesis	hypothesis	NOUN
hassl-837	92	6	was	be	AUX
hassl-837	92	7	proposed	propose	VERB
hassl-837	92	8	:	:	PUNCT
hassl-837	92	9	h3	h3	NOUN
hassl-837	92	10	:	:	PUNCT
hassl-837	92	11	managers	manager	NOUN
hassl-837	92	12	’	’	PART
hassl-837	92	13	perception	perception	NOUN
hassl-837	92	14	towards	towards	ADP
hassl-837	92	15	audited	audit	VERB
hassl-837	92	16	financial	financial	ADJ
hassl-837	92	17	statement	statement	NOUN
hassl-837	92	18	significantly	significantly	ADV
hassl-837	92	19	influences	influence	VERB
hassl-837	92	20	voluntary	voluntary	ADJ
hassl-837	92	21	audit	audit	NOUN
hassl-837	92	22	among	among	ADP
hassl-837	92	23	the	the	DET
hassl-837	92	24	smes	sme	NOUN
hassl-837	92	25	in	in	ADP
hassl-837	92	26	malaysia	malaysia	PROPN
hassl-837	92	27	.	.	PUNCT
hassl-837	93	1	humanities	humanity	NOUN
hassl-837	93	2	and	and	CCONJ
hassl-837	93	3	social	social	ADJ
hassl-837	93	4	sciences	science	NOUN
hassl-837	93	5	letters	letter	NOUN
hassl-837	93	6	,	,	PUNCT
hassl-837	93	7	2020	2020	NUM
hassl-837	93	8	,	,	PUNCT
hassl-837	93	9	8(1	8(1	NOUN
hassl-837	93	10	):	):	PUNCT
hassl-837	93	11	23	23	NUM
hassl-837	93	12	-	-	SYM
hassl-837	93	13	35	35	NUM
hassl-837	93	14	26	26	NUM
hassl-837	93	15	©	©	PROPN
hassl-837	93	16	2020	2020	NUM
hassl-837	93	17	conscientia	conscientia	PROPN
hassl-837	93	18	beam	beam	PROPN
hassl-837	93	19	.	.	PUNCT
hassl-837	94	1	all	all	DET
hassl-837	94	2	rights	right	NOUN
hassl-837	94	3	reserved	reserve	VERB
hassl-837	94	4	.	.	PUNCT
hassl-837	95	1	3	3	X
hassl-837	95	2	.	.	X
hassl-837	95	3	research	research	NOUN
hassl-837	95	4	design	design	PROPN
hassl-837	95	5	3.1	3.1	NUM
hassl-837	95	6	.	.	PUNCT
hassl-837	96	1	sample	sample	NOUN
hassl-837	96	2	selection	selection	NOUN
hassl-837	96	3	the	the	DET
hassl-837	96	4	smes	sme	NOUN
hassl-837	96	5	located	locate	VERB
hassl-837	96	6	in	in	ADP
hassl-837	96	7	kuala	kuala	PROPN
hassl-837	96	8	lumpur	lumpur	PROPN
hassl-837	96	9	and	and	CCONJ
hassl-837	96	10	selangor	selangor	PROPN
hassl-837	96	11	regions	region	NOUN
hassl-837	96	12	were	be	AUX
hassl-837	96	13	selected	select	VERB
hassl-837	96	14	as	as	ADP
hassl-837	96	15	the	the	DET
hassl-837	96	16	sample	sample	NOUN
hassl-837	96	17	study	study	NOUN
hassl-837	96	18	.	.	PUNCT
hassl-837	97	1	the	the	DET
hassl-837	97	2	targeted	target	VERB
hassl-837	97	3	respondents	respondent	NOUN
hassl-837	97	4	were	be	AUX
hassl-837	97	5	from	from	ADP
hassl-837	97	6	several	several	ADJ
hassl-837	97	7	of	of	ADP
hassl-837	97	8	business	business	NOUN
hassl-837	97	9	that	that	PRON
hassl-837	97	10	could	could	AUX
hassl-837	97	11	generally	generally	ADV
hassl-837	97	12	be	be	AUX
hassl-837	97	13	classified	classify	VERB
hassl-837	97	14	into	into	ADP
hassl-837	97	15	manufacturer	manufacturer	NOUN
hassl-837	97	16	,	,	PUNCT
hassl-837	97	17	services	service	NOUN
hassl-837	97	18	,	,	PUNCT
hassl-837	97	19	agriculture	agriculture	NOUN
hassl-837	97	20	,	,	PUNCT
hassl-837	97	21	automotive	automotive	ADJ
hassl-837	97	22	,	,	PUNCT
hassl-837	97	23	logistic	logistic	ADJ
hassl-837	97	24	and	and	CCONJ
hassl-837	97	25	general	general	ADJ
hassl-837	97	26	trading	trading	NOUN
hassl-837	97	27	which	which	PRON
hassl-837	97	28	focused	focus	VERB
hassl-837	97	29	on	on	ADP
hassl-837	97	30	smes	smes	PROPN
hassl-837	97	31	business	business	PROPN
hassl-837	97	32	portfolio	portfolio	NOUN
hassl-837	97	33	.	.	PUNCT
hassl-837	98	1	these	these	DET
hassl-837	98	2	selections	selection	NOUN
hassl-837	98	3	of	of	ADP
hassl-837	98	4	respondents	respondent	NOUN
hassl-837	98	5	were	be	AUX
hassl-837	98	6	in	in	ADP
hassl-837	98	7	line	line	NOUN
hassl-837	98	8	with	with	ADP
hassl-837	98	9	the	the	DET
hassl-837	98	10	survey	survey	NOUN
hassl-837	98	11	conducted	conduct	VERB
hassl-837	98	12	by	by	ADP
hassl-837	98	13	collins	collins	PROPN
hassl-837	98	14	(	(	PUNCT
hassl-837	98	15	2003	2003	NUM
hassl-837	98	16	)	)	PUNCT
hassl-837	98	17	and	and	CCONJ
hassl-837	98	18	mustapha	mustapha	PROPN
hassl-837	98	19	and	and	CCONJ
hassl-837	98	20	yaen	yaen	PROPN
hassl-837	98	21	(	(	PUNCT
hassl-837	98	22	2013	2013	NUM
hassl-837	98	23	)	)	PUNCT
hassl-837	98	24	.	.	PUNCT
hassl-837	99	1	3.2	3.2	NUM
hassl-837	99	2	.	.	PUNCT
hassl-837	100	1	research	research	NOUN
hassl-837	100	2	instrument	instrument	NOUN
hassl-837	100	3	the	the	DET
hassl-837	100	4	research	research	NOUN
hassl-837	100	5	instrument	instrument	NOUN
hassl-837	100	6	used	use	VERB
hassl-837	100	7	in	in	ADP
hassl-837	100	8	this	this	DET
hassl-837	100	9	study	study	NOUN
hassl-837	100	10	is	be	AUX
hassl-837	100	11	the	the	DET
hassl-837	100	12	questionnaire	questionnaire	NOUN
hassl-837	100	13	survey	survey	NOUN
hassl-837	100	14	.	.	PUNCT
hassl-837	101	1	the	the	DET
hassl-837	101	2	questionnaire	questionnaire	NOUN
hassl-837	101	3	comprised	comprise	VERB
hassl-837	101	4	of	of	ADP
hassl-837	101	5	five	five	NUM
hassl-837	101	6	parts	part	NOUN
hassl-837	101	7	.	.	PUNCT
hassl-837	102	1	the	the	DET
hassl-837	102	2	first	first	ADJ
hassl-837	102	3	part	part	NOUN
hassl-837	102	4	of	of	ADP
hassl-837	102	5	the	the	DET
hassl-837	102	6	questionnaire	questionnaire	NOUN
hassl-837	102	7	required	require	VERB
hassl-837	102	8	the	the	DET
hassl-837	102	9	respondents	respondent	NOUN
hassl-837	102	10	to	to	PART
hassl-837	102	11	provide	provide	VERB
hassl-837	102	12	their	their	PRON
hassl-837	102	13	demographic	demographic	ADJ
hassl-837	102	14	information	information	NOUN
hassl-837	102	15	such	such	ADJ
hassl-837	102	16	as	as	ADP
hassl-837	102	17	gender	gender	NOUN
hassl-837	102	18	,	,	PUNCT
hassl-837	102	19	age	age	NOUN
hassl-837	102	20	,	,	PUNCT
hassl-837	102	21	working	working	NOUN
hassl-837	102	22	experience	experience	NOUN
hassl-837	102	23	,	,	PUNCT
hassl-837	102	24	tenure	tenure	NOUN
hassl-837	102	25	of	of	ADP
hassl-837	102	26	working	work	VERB
hassl-837	102	27	at	at	ADP
hassl-837	102	28	the	the	DET
hassl-837	102	29	particular	particular	ADJ
hassl-837	102	30	company	company	NOUN
hassl-837	102	31	and	and	CCONJ
hassl-837	102	32	education	education	NOUN
hassl-837	102	33	.	.	PUNCT
hassl-837	103	1	this	this	PRON
hassl-837	103	2	was	be	AUX
hassl-837	103	3	then	then	ADV
hassl-837	103	4	followed	follow	VERB
hassl-837	103	5	by	by	ADP
hassl-837	103	6	all	all	DET
hassl-837	103	7	four	four	NUM
hassl-837	103	8	variables	variable	NOUN
hassl-837	103	9	studied	study	VERB
hassl-837	103	10	in	in	ADP
hassl-837	103	11	this	this	DET
hassl-837	103	12	research	research	NOUN
hassl-837	103	13	which	which	PRON
hassl-837	103	14	were	be	AUX
hassl-837	103	15	the	the	DET
hassl-837	103	16	improvement	improvement	NOUN
hassl-837	103	17	quality	quality	NOUN
hassl-837	103	18	of	of	ADP
hassl-837	103	19	financial	financial	ADJ
hassl-837	103	20	statements	statement	NOUN
hassl-837	103	21	of	of	ADP
hassl-837	103	22	smes	sme	NOUN
hassl-837	103	23	,	,	PUNCT
hassl-837	103	24	effect	effect	NOUN
hassl-837	103	25	of	of	ADP
hassl-837	103	26	managerial	managerial	ADJ
hassl-837	103	27	ownership	ownership	NOUN
hassl-837	103	28	,	,	PUNCT
hassl-837	103	29	perception	perception	NOUN
hassl-837	103	30	of	of	ADP
hassl-837	103	31	managers	manager	NOUN
hassl-837	103	32	and	and	CCONJ
hassl-837	103	33	influence	influence	NOUN
hassl-837	103	34	factor	factor	NOUN
hassl-837	103	35	in	in	ADP
hassl-837	103	36	voluntary	voluntary	ADJ
hassl-837	103	37	audits	audits	NOUN
hassl-837	103	38	of	of	ADP
hassl-837	103	39	smes	sme	NOUN
hassl-837	103	40	.	.	PUNCT
hassl-837	104	1	the	the	DET
hassl-837	104	2	second	second	ADJ
hassl-837	104	3	part	part	NOUN
hassl-837	104	4	of	of	ADP
hassl-837	104	5	the	the	DET
hassl-837	104	6	questionnaire	questionnaire	NOUN
hassl-837	104	7	required	require	VERB
hassl-837	104	8	the	the	DET
hassl-837	104	9	respondents	respondent	NOUN
hassl-837	104	10	to	to	PART
hassl-837	104	11	provide	provide	VERB
hassl-837	104	12	their	their	PRON
hassl-837	104	13	perception	perception	NOUN
hassl-837	104	14	on	on	ADP
hassl-837	104	15	the	the	DET
hassl-837	104	16	quality	quality	NOUN
hassl-837	104	17	improving	improve	VERB
hassl-837	104	18	of	of	ADP
hassl-837	104	19	financial	financial	ADJ
hassl-837	104	20	statements	statement	NOUN
hassl-837	104	21	and	and	CCONJ
hassl-837	104	22	this	this	DET
hassl-837	104	23	second	second	ADJ
hassl-837	104	24	part	part	NOUN
hassl-837	104	25	intended	intend	VERB
hassl-837	104	26	to	to	PART
hassl-837	104	27	measure	measure	VERB
hassl-837	104	28	the	the	DET
hassl-837	104	29	improvement	improvement	NOUN
hassl-837	104	30	of	of	ADP
hassl-837	104	31	financial	financial	ADJ
hassl-837	104	32	statements	statement	NOUN
hassl-837	104	33	prior	prior	ADV
hassl-837	104	34	to	to	ADP
hassl-837	104	35	being	be	AUX
hassl-837	104	36	audited	audit	VERB
hassl-837	104	37	and	and	CCONJ
hassl-837	104	38	after	after	ADP
hassl-837	104	39	being	be	AUX
hassl-837	104	40	audited	audit	VERB
hassl-837	104	41	.	.	PUNCT
hassl-837	105	1	there	there	PRON
hassl-837	105	2	were	be	VERB
hassl-837	105	3	six	six	NUM
hassl-837	105	4	questions	question	NOUN
hassl-837	105	5	asked	ask	VERB
hassl-837	105	6	in	in	ADP
hassl-837	105	7	this	this	DET
hassl-837	105	8	part	part	NOUN
hassl-837	105	9	.	.	PUNCT
hassl-837	106	1	this	this	DET
hassl-837	106	2	part	part	NOUN
hassl-837	106	3	used	use	VERB
hassl-837	106	4	a	a	DET
hassl-837	106	5	five	five	NUM
hassl-837	106	6	point	point	NOUN
hassl-837	106	7	scale	scale	NOUN
hassl-837	106	8	from	from	ADP
hassl-837	106	9	„	„	PUNCT
hassl-837	106	10	1‟	1‟	NUM
hassl-837	106	11	as	as	SCONJ
hassl-837	106	12	strongly	strongly	ADV
hassl-837	106	13	disagree	disagree	VERB
hassl-837	106	14	to	to	ADP
hassl-837	106	15	„	„	PUNCT
hassl-837	106	16	5‟	5‟	NOUN
hassl-837	106	17	as	as	SCONJ
hassl-837	106	18	strongly	strongly	ADV
hassl-837	106	19	agree	agree	VERB
hassl-837	106	20	.	.	PUNCT
hassl-837	107	1	the	the	DET
hassl-837	107	2	third	third	ADJ
hassl-837	107	3	part	part	NOUN
hassl-837	107	4	of	of	ADP
hassl-837	107	5	the	the	DET
hassl-837	107	6	questionnaire	questionnaire	NOUN
hassl-837	107	7	required	require	VERB
hassl-837	107	8	the	the	DET
hassl-837	107	9	respondents	respondent	NOUN
hassl-837	107	10	to	to	PART
hassl-837	107	11	provide	provide	VERB
hassl-837	107	12	their	their	PRON
hassl-837	107	13	perception	perception	NOUN
hassl-837	107	14	on	on	ADP
hassl-837	107	15	effect	effect	NOUN
hassl-837	107	16	of	of	ADP
hassl-837	107	17	managerial	managerial	ADJ
hassl-837	107	18	ownership	ownership	NOUN
hassl-837	107	19	on	on	ADP
hassl-837	107	20	the	the	DET
hassl-837	107	21	voluntarily	voluntarily	ADJ
hassl-837	107	22	audit	audit	NOUN
hassl-837	107	23	in	in	ADP
hassl-837	107	24	smes	sme	NOUN
hassl-837	107	25	.	.	PUNCT
hassl-837	108	1	there	there	PRON
hassl-837	108	2	were	be	VERB
hassl-837	108	3	six	six	NUM
hassl-837	108	4	questions	question	NOUN
hassl-837	108	5	asked	ask	VERB
hassl-837	108	6	in	in	ADP
hassl-837	108	7	this	this	DET
hassl-837	108	8	part	part	NOUN
hassl-837	108	9	.	.	PUNCT
hassl-837	109	1	this	this	DET
hassl-837	109	2	part	part	NOUN
hassl-837	109	3	used	use	VERB
hassl-837	109	4	a	a	DET
hassl-837	109	5	five	five	NUM
hassl-837	109	6	point	point	NOUN
hassl-837	109	7	scale	scale	NOUN
hassl-837	109	8	from	from	ADP
hassl-837	109	9	„	„	PUNCT
hassl-837	109	10	1‟	1‟	NUM
hassl-837	109	11	as	as	SCONJ
hassl-837	109	12	strongly	strongly	ADV
hassl-837	109	13	disagree	disagree	VERB
hassl-837	109	14	to	to	ADP
hassl-837	109	15	„	„	PUNCT
hassl-837	109	16	5‟	5‟	NOUN
hassl-837	109	17	as	as	SCONJ
hassl-837	109	18	strongly	strongly	ADV
hassl-837	109	19	agree	agree	VERB
hassl-837	109	20	.	.	PUNCT
hassl-837	110	1	the	the	DET
hassl-837	110	2	fourth	fourth	ADJ
hassl-837	110	3	part	part	NOUN
hassl-837	110	4	required	require	VERB
hassl-837	110	5	the	the	DET
hassl-837	110	6	respondents	respondent	NOUN
hassl-837	110	7	to	to	PART
hassl-837	110	8	provide	provide	VERB
hassl-837	110	9	their	their	PRON
hassl-837	110	10	perception	perception	NOUN
hassl-837	110	11	on	on	ADP
hassl-837	110	12	whether	whether	SCONJ
hassl-837	110	13	their	their	PRON
hassl-837	110	14	existing	exist	VERB
hassl-837	110	15	managers	manager	NOUN
hassl-837	110	16	were	be	AUX
hassl-837	110	17	lacking	lack	VERB
hassl-837	110	18	or	or	CCONJ
hassl-837	110	19	rebelled	rebel	VERB
hassl-837	110	20	when	when	SCONJ
hassl-837	110	21	companies	company	NOUN
hassl-837	110	22	decided	decide	VERB
hassl-837	110	23	to	to	PART
hassl-837	110	24	have	have	VERB
hassl-837	110	25	voluntary	voluntary	ADJ
hassl-837	110	26	audits	audits	NOUN
hassl-837	110	27	.	.	PUNCT
hassl-837	111	1	there	there	PRON
hassl-837	111	2	were	be	VERB
hassl-837	111	3	six	six	NUM
hassl-837	111	4	questions	question	NOUN
hassl-837	111	5	asked	ask	VERB
hassl-837	111	6	in	in	ADP
hassl-837	111	7	this	this	DET
hassl-837	111	8	part	part	NOUN
hassl-837	111	9	.	.	PUNCT
hassl-837	112	1	this	this	DET
hassl-837	112	2	part	part	NOUN
hassl-837	112	3	used	use	VERB
hassl-837	112	4	a	a	DET
hassl-837	112	5	five	five	NUM
hassl-837	112	6	point	point	NOUN
hassl-837	112	7	scale	scale	NOUN
hassl-837	112	8	from	from	ADP
hassl-837	112	9	„	„	PUNCT
hassl-837	112	10	1‟	1‟	NUM
hassl-837	112	11	as	as	SCONJ
hassl-837	112	12	strongly	strongly	ADV
hassl-837	112	13	disagree	disagree	VERB
hassl-837	112	14	to	to	ADP
hassl-837	112	15	„	„	PUNCT
hassl-837	112	16	5‟	5‟	NOUN
hassl-837	112	17	as	as	SCONJ
hassl-837	112	18	strongly	strongly	ADV
hassl-837	112	19	agree	agree	VERB
hassl-837	112	20	.	.	PUNCT
hassl-837	113	1	in	in	ADP
hassl-837	113	2	the	the	DET
hassl-837	113	3	final	final	ADJ
hassl-837	113	4	part	part	NOUN
hassl-837	113	5	of	of	ADP
hassl-837	113	6	the	the	DET
hassl-837	113	7	questionnaire	questionnaire	NOUN
hassl-837	113	8	the	the	DET
hassl-837	113	9	respondents	respondent	NOUN
hassl-837	113	10	were	be	AUX
hassl-837	113	11	required	require	VERB
hassl-837	113	12	to	to	PART
hassl-837	113	13	provide	provide	VERB
hassl-837	113	14	their	their	PRON
hassl-837	113	15	perception	perception	NOUN
hassl-837	113	16	on	on	ADP
hassl-837	113	17	the	the	DET
hassl-837	113	18	factors	factor	NOUN
hassl-837	113	19	influencing	influence	VERB
hassl-837	113	20	voluntary	voluntary	ADJ
hassl-837	113	21	audits	audits	NOUN
hassl-837	113	22	by	by	ADP
hassl-837	113	23	smes	sme	NOUN
hassl-837	113	24	.	.	PUNCT
hassl-837	114	1	there	there	PRON
hassl-837	114	2	were	be	VERB
hassl-837	114	3	eight	eight	NUM
hassl-837	114	4	questions	question	NOUN
hassl-837	114	5	asked	ask	VERB
hassl-837	114	6	in	in	ADP
hassl-837	114	7	this	this	DET
hassl-837	114	8	part	part	NOUN
hassl-837	114	9	.	.	PUNCT
hassl-837	115	1	this	this	DET
hassl-837	115	2	part	part	NOUN
hassl-837	115	3	used	use	VERB
hassl-837	115	4	a	a	DET
hassl-837	115	5	five	five	NUM
hassl-837	115	6	point	point	NOUN
hassl-837	115	7	scale	scale	NOUN
hassl-837	115	8	from	from	ADP
hassl-837	115	9	„	„	PUNCT
hassl-837	115	10	1‟	1‟	NUM
hassl-837	115	11	as	as	SCONJ
hassl-837	115	12	strongly	strongly	ADV
hassl-837	115	13	disagree	disagree	VERB
hassl-837	115	14	to	to	ADP
hassl-837	115	15	„	„	PUNCT
hassl-837	115	16	5‟	5‟	NOUN
hassl-837	115	17	as	as	SCONJ
hassl-837	115	18	strongly	strongly	ADV
hassl-837	115	19	agree	agree	VERB
hassl-837	115	20	.	.	PUNCT
hassl-837	116	1	3.3	3.3	NUM
hassl-837	116	2	.	.	PUNCT
hassl-837	117	1	data	datum	NOUN
hassl-837	117	2	collection	collection	NOUN
hassl-837	117	3	procedure	procedure	NOUN
hassl-837	117	4	to	to	PART
hassl-837	117	5	make	make	VERB
hassl-837	117	6	the	the	DET
hassl-837	117	7	survey	survey	NOUN
hassl-837	117	8	efficient	efficient	ADJ
hassl-837	117	9	,	,	PUNCT
hassl-837	117	10	the	the	DET
hassl-837	117	11	online	online	ADJ
hassl-837	117	12	survey	survey	NOUN
hassl-837	117	13	form	form	NOUN
hassl-837	117	14	by	by	ADP
hassl-837	117	15	google	google	PROPN
hassl-837	117	16	,	,	PUNCT
hassl-837	117	17	electronic	electronic	ADJ
hassl-837	117	18	mail	mail	NOUN
hassl-837	117	19	and	and	CCONJ
hassl-837	117	20	direct	direct	ADJ
hassl-837	117	21	,	,	PUNCT
hassl-837	117	22	face	face	NOUN
hassl-837	117	23	-	-	PUNCT
hassl-837	117	24	to	to	ADP
hassl-837	117	25	-	-	PUNCT
hassl-837	117	26	face	face	NOUN
hassl-837	117	27	approach	approach	NOUN
hassl-837	117	28	were	be	AUX
hassl-837	117	29	used	use	VERB
hassl-837	117	30	as	as	ADP
hassl-837	117	31	tools	tool	NOUN
hassl-837	117	32	to	to	PART
hassl-837	117	33	gather	gather	VERB
hassl-837	117	34	all	all	DET
hassl-837	117	35	data	datum	NOUN
hassl-837	117	36	feedback	feedback	NOUN
hassl-837	117	37	.	.	PUNCT
hassl-837	118	1	a	a	DET
hassl-837	118	2	cover	cover	NOUN
hassl-837	118	3	letter	letter	NOUN
hassl-837	118	4	that	that	PRON
hassl-837	118	5	explained	explain	VERB
hassl-837	118	6	the	the	DET
hassl-837	118	7	purpose	purpose	NOUN
hassl-837	118	8	and	and	CCONJ
hassl-837	118	9	objective	objective	NOUN
hassl-837	118	10	of	of	ADP
hassl-837	118	11	the	the	DET
hassl-837	118	12	research	research	NOUN
hassl-837	118	13	as	as	ADV
hassl-837	118	14	well	well	ADV
hassl-837	118	15	as	as	ADP
hassl-837	118	16	assurance	assurance	NOUN
hassl-837	118	17	that	that	PRON
hassl-837	118	18	all	all	DET
hassl-837	118	19	information	information	NOUN
hassl-837	118	20	provided	provide	VERB
hassl-837	118	21	would	would	AUX
hassl-837	118	22	be	be	AUX
hassl-837	118	23	treated	treat	VERB
hassl-837	118	24	as	as	ADP
hassl-837	118	25	confidential	confidential	ADJ
hassl-837	118	26	was	be	AUX
hassl-837	118	27	also	also	ADV
hassl-837	118	28	attached	attach	VERB
hassl-837	118	29	along	along	ADP
hassl-837	118	30	with	with	ADP
hassl-837	118	31	the	the	DET
hassl-837	118	32	distributed	distribute	VERB
hassl-837	118	33	questionnaire	questionnaire	NOUN
hassl-837	118	34	.	.	PUNCT
hassl-837	119	1	apart	apart	ADV
hassl-837	119	2	from	from	ADP
hassl-837	119	3	that	that	PRON
hassl-837	119	4	,	,	PUNCT
hassl-837	119	5	the	the	DET
hassl-837	119	6	link	link	NOUN
hassl-837	119	7	to	to	ADP
hassl-837	119	8	the	the	DET
hassl-837	119	9	address	address	NOUN
hassl-837	119	10	for	for	ADP
hassl-837	119	11	the	the	DET
hassl-837	119	12	google	google	PROPN
hassl-837	119	13	online	online	ADJ
hassl-837	119	14	survey	survey	NOUN
hassl-837	119	15	was	be	AUX
hassl-837	119	16	also	also	ADV
hassl-837	119	17	distributed	distribute	VERB
hassl-837	119	18	through	through	ADP
hassl-837	119	19	the	the	DET
hassl-837	119	20	whatsapp	whatsapp	NOUN
hassl-837	119	21	application	application	NOUN
hassl-837	119	22	and	and	CCONJ
hassl-837	119	23	electronic	electronic	ADJ
hassl-837	119	24	mail	mail	NOUN
hassl-837	119	25	to	to	PART
hassl-837	119	26	make	make	VERB
hassl-837	119	27	it	it	PRON
hassl-837	119	28	easier	easy	ADJ
hassl-837	119	29	for	for	SCONJ
hassl-837	119	30	the	the	DET
hassl-837	119	31	respondents	respondent	NOUN
hassl-837	119	32	to	to	PART
hassl-837	119	33	answer	answer	VERB
hassl-837	119	34	the	the	DET
hassl-837	119	35	questionnaire	questionnaire	NOUN
hassl-837	119	36	.	.	PUNCT
hassl-837	120	1	in	in	ADP
hassl-837	120	2	distributing	distribute	VERB
hassl-837	120	3	the	the	DET
hassl-837	120	4	questionnaire	questionnaire	NOUN
hassl-837	120	5	in	in	ADP
hassl-837	120	6	the	the	DET
hassl-837	120	7	face	face	NOUN
hassl-837	120	8	-	-	PUNCT
hassl-837	120	9	to	to	ADP
hassl-837	120	10	-	-	PUNCT
hassl-837	120	11	face	face	NOUN
hassl-837	120	12	approach	approach	NOUN
hassl-837	120	13	,	,	PUNCT
hassl-837	120	14	a	a	DET
hassl-837	120	15	snack	snack	NOUN
hassl-837	120	16	was	be	AUX
hassl-837	120	17	given	give	VERB
hassl-837	120	18	as	as	ADP
hassl-837	120	19	a	a	DET
hassl-837	120	20	token	token	NOUN
hassl-837	120	21	of	of	ADP
hassl-837	120	22	appreciation	appreciation	NOUN
hassl-837	120	23	to	to	PART
hassl-837	120	24	attract	attract	VERB
hassl-837	120	25	the	the	DET
hassl-837	120	26	respondents	respondent	NOUN
hassl-837	120	27	.	.	PUNCT
hassl-837	121	1	4	4	X
hassl-837	121	2	.	.	X
hassl-837	121	3	results	result	VERB
hassl-837	121	4	4.1	4.1	NUM
hassl-837	121	5	.	.	PUNCT
hassl-837	122	1	descriptive	descriptive	ADJ
hassl-837	122	2	statistics	statistic	NOUN
hassl-837	122	3	in	in	ADP
hassl-837	122	4	this	this	DET
hassl-837	122	5	study	study	NOUN
hassl-837	122	6	,	,	PUNCT
hassl-837	122	7	descriptive	descriptive	ADJ
hassl-837	122	8	analysis	analysis	NOUN
hassl-837	122	9	was	be	AUX
hassl-837	122	10	used	use	VERB
hassl-837	122	11	to	to	PART
hassl-837	122	12	conduct	conduct	VERB
hassl-837	122	13	data	datum	NOUN
hassl-837	122	14	screening	screen	VERB
hassl-837	122	15	to	to	PART
hassl-837	122	16	ensure	ensure	VERB
hassl-837	122	17	data	datum	NOUN
hassl-837	122	18	was	be	AUX
hassl-837	122	19	entered	enter	VERB
hassl-837	122	20	correctly	correctly	ADV
hassl-837	122	21	and	and	CCONJ
hassl-837	122	22	no	no	DET
hassl-837	122	23	values	value	NOUN
hassl-837	122	24	were	be	AUX
hassl-837	122	25	missing	miss	VERB
hassl-837	122	26	since	since	SCONJ
hassl-837	122	27	the	the	DET
hassl-837	122	28	data	data	NOUN
hassl-837	122	29	is	be	AUX
hassl-837	122	30	considered	consider	VERB
hassl-837	122	31	incomplete	incomplete	ADJ
hassl-837	122	32	when	when	SCONJ
hassl-837	122	33	more	more	ADJ
hassl-837	122	34	than	than	ADP
hassl-837	122	35	40	40	NUM
hassl-837	122	36	%	%	NOUN
hassl-837	122	37	of	of	ADP
hassl-837	122	38	an	an	DET
hassl-837	122	39	item	item	NOUN
hassl-837	122	40	is	be	AUX
hassl-837	122	41	missing	miss	VERB
hassl-837	122	42	.	.	PUNCT
hassl-837	123	1	however	however	ADV
hassl-837	123	2	,	,	PUNCT
hassl-837	123	3	for	for	ADP
hassl-837	123	4	this	this	DET
hassl-837	123	5	study	study	NOUN
hassl-837	123	6	,	,	PUNCT
hassl-837	123	7	data	datum	NOUN
hassl-837	123	8	was	be	AUX
hassl-837	123	9	collected	collect	VERB
hassl-837	123	10	using	use	VERB
hassl-837	123	11	google	google	PROPN
hassl-837	123	12	forms	form	NOUN
hassl-837	123	13	and	and	CCONJ
hassl-837	123	14	hence	hence	ADV
hassl-837	123	15	there	there	PRON
hassl-837	123	16	was	be	VERB
hassl-837	123	17	no	no	DET
hassl-837	123	18	issue	issue	NOUN
hassl-837	123	19	of	of	ADP
hassl-837	123	20	missing	miss	VERB
hassl-837	123	21	data	datum	NOUN
hassl-837	123	22	.	.	PUNCT
hassl-837	124	1	the	the	DET
hassl-837	124	2	reliability	reliability	NOUN
hassl-837	124	3	test	test	NOUN
hassl-837	124	4	for	for	ADP
hassl-837	124	5	this	this	DET
hassl-837	124	6	study	study	NOUN
hassl-837	124	7	was	be	AUX
hassl-837	124	8	not	not	PART
hassl-837	124	9	conducted	conduct	VERB
hassl-837	124	10	as	as	ADP
hassl-837	124	11	the	the	DET
hassl-837	124	12	question	question	NOUN
hassl-837	124	13	to	to	PART
hassl-837	124	14	measure	measure	VERB
hassl-837	124	15	the	the	DET
hassl-837	124	16	dependent	dependent	ADJ
hassl-837	124	17	variable	variable	NOUN
hassl-837	124	18	was	be	AUX
hassl-837	124	19	adopted	adopt	VERB
hassl-837	124	20	from	from	ADP
hassl-837	124	21	mustapha	mustapha	PROPN
hassl-837	124	22	and	and	CCONJ
hassl-837	124	23	yaen	yaen	PROPN
hassl-837	124	24	(	(	PUNCT
hassl-837	124	25	2013	2013	NUM
hassl-837	124	26	)	)	PUNCT
hassl-837	124	27	while	while	SCONJ
hassl-837	124	28	the	the	DET
hassl-837	124	29	question	question	NOUN
hassl-837	124	30	to	to	PART
hassl-837	124	31	measure	measure	VERB
hassl-837	124	32	the	the	DET
hassl-837	124	33	independent	independent	ADJ
hassl-837	124	34	variables	variable	NOUN
hassl-837	124	35	was	be	AUX
hassl-837	124	36	adopted	adopt	VERB
hassl-837	124	37	from	from	ADP
hassl-837	124	38	collins	collins	PROPN
hassl-837	124	39	(	(	PUNCT
hassl-837	124	40	2003	2003	NUM
hassl-837	124	41	)	)	PUNCT
hassl-837	124	42	.	.	PUNCT
hassl-837	125	1	table	table	NOUN
hassl-837	125	2	1	1	NUM
hassl-837	125	3	presents	present	VERB
hassl-837	125	4	the	the	DET
hassl-837	125	5	details	detail	NOUN
hassl-837	125	6	of	of	ADP
hassl-837	125	7	the	the	DET
hassl-837	125	8	descriptive	descriptive	ADJ
hassl-837	125	9	statistics	statistic	NOUN
hassl-837	125	10	and	and	CCONJ
hassl-837	125	11	normality	normality	NOUN
hassl-837	125	12	test	test	NOUN
hassl-837	125	13	for	for	ADP
hassl-837	125	14	all	all	DET
hassl-837	125	15	constructs	construct	NOUN
hassl-837	125	16	of	of	ADP
hassl-837	125	17	influence	influence	NOUN
hassl-837	125	18	factor	factor	NOUN
hassl-837	125	19	of	of	ADP
hassl-837	125	20	voluntary	voluntary	ADJ
hassl-837	125	21	audits	audits	NOUN
hassl-837	125	22	by	by	ADP
hassl-837	125	23	smes	sme	NOUN
hassl-837	125	24	.	.	PUNCT
hassl-837	126	1	for	for	ADP
hassl-837	126	2	the	the	DET
hassl-837	126	3	descriptive	descriptive	ADJ
hassl-837	126	4	statistics	statistic	NOUN
hassl-837	126	5	,	,	PUNCT
hassl-837	126	6	the	the	DET
hassl-837	126	7	table	table	NOUN
hassl-837	126	8	below	below	ADV
hassl-837	126	9	provides	provide	VERB
hassl-837	126	10	the	the	DET
hassl-837	126	11	minimum	minimum	ADJ
hassl-837	126	12	and	and	CCONJ
hassl-837	126	13	maximum	maximum	ADJ
hassl-837	126	14	humanities	humanity	NOUN
hassl-837	126	15	and	and	CCONJ
hassl-837	126	16	social	social	ADJ
hassl-837	126	17	sciences	science	NOUN
hassl-837	126	18	letters	letter	NOUN
hassl-837	126	19	,	,	PUNCT
hassl-837	126	20	2020	2020	NUM
hassl-837	126	21	,	,	PUNCT
hassl-837	126	22	8(1	8(1	NOUN
hassl-837	126	23	):	):	PUNCT
hassl-837	126	24	23	23	NUM
hassl-837	126	25	-	-	SYM
hassl-837	126	26	35	35	NUM
hassl-837	126	27	27	27	NUM
hassl-837	126	28	©	©	PROPN
hassl-837	126	29	2020	2020	NUM
hassl-837	126	30	conscientia	conscientia	PROPN
hassl-837	126	31	beam	beam	PROPN
hassl-837	126	32	.	.	PUNCT
hassl-837	127	1	all	all	DET
hassl-837	127	2	rights	right	NOUN
hassl-837	127	3	reserved	reserve	VERB
hassl-837	127	4	.	.	PUNCT
hassl-837	128	1	value	value	NOUN
hassl-837	128	2	of	of	ADP
hassl-837	128	3	the	the	DET
hassl-837	128	4	dependent	dependent	ADJ
hassl-837	128	5	variable	variable	NOUN
hassl-837	128	6	,	,	PUNCT
hassl-837	128	7	the	the	DET
hassl-837	128	8	number	number	NOUN
hassl-837	128	9	of	of	ADP
hassl-837	128	10	non	non	ADJ
hassl-837	128	11	-	-	ADJ
hassl-837	128	12	missing	missing	ADJ
hassl-837	128	13	value	value	NOUN
hassl-837	128	14	in	in	ADP
hassl-837	128	15	the	the	DET
hassl-837	128	16	sample	sample	NOUN
hassl-837	128	17	that	that	PRON
hassl-837	128	18	is	be	AUX
hassl-837	128	19	denoted	denote	VERB
hassl-837	128	20	as	as	ADP
hassl-837	128	21	n	n	CCONJ
hassl-837	128	22	,	,	PUNCT
hassl-837	128	23	the	the	DET
hassl-837	128	24	mean	mean	ADJ
hassl-837	128	25	score	score	NOUN
hassl-837	128	26	which	which	PRON
hassl-837	128	27	indicated	indicate	VERB
hassl-837	128	28	the	the	DET
hassl-837	128	29	average	average	ADJ
hassl-837	128	30	score	score	NOUN
hassl-837	128	31	for	for	ADP
hassl-837	128	32	each	each	DET
hassl-837	128	33	measures	measure	NOUN
hassl-837	128	34	and	and	CCONJ
hassl-837	128	35	the	the	DET
hassl-837	128	36	standard	standard	ADJ
hassl-837	128	37	deviation	deviation	NOUN
hassl-837	128	38	that	that	PRON
hassl-837	128	39	measured	measure	VERB
hassl-837	128	40	the	the	DET
hassl-837	128	41	spread	spread	NOUN
hassl-837	128	42	of	of	ADP
hassl-837	128	43	the	the	DET
hassl-837	128	44	data	datum	NOUN
hassl-837	128	45	from	from	ADP
hassl-837	128	46	the	the	DET
hassl-837	128	47	mean	mean	NOUN
hassl-837	128	48	.	.	PUNCT
hassl-837	129	1	the	the	DET
hassl-837	129	2	results	result	NOUN
hassl-837	129	3	showed	show	VERB
hassl-837	129	4	a	a	DET
hassl-837	129	5	low	low	ADJ
hassl-837	129	6	mean	mean	NOUN
hassl-837	129	7	score	score	NOUN
hassl-837	129	8	for	for	ADP
hassl-837	129	9	overall	overall	ADJ
hassl-837	129	10	dependent	dependent	ADJ
hassl-837	129	11	variables	variable	NOUN
hassl-837	129	12	which	which	PRON
hassl-837	129	13	constitute	constitute	VERB
hassl-837	129	14	4.05	4.05	NUM
hassl-837	129	15	.	.	PUNCT
hassl-837	130	1	this	this	PRON
hassl-837	130	2	implied	imply	VERB
hassl-837	130	3	that	that	SCONJ
hassl-837	130	4	the	the	DET
hassl-837	130	5	respondents	respondent	NOUN
hassl-837	130	6	had	have	VERB
hassl-837	130	7	a	a	DET
hassl-837	130	8	low	low	ADJ
hassl-837	130	9	perception	perception	NOUN
hassl-837	130	10	of	of	ADP
hassl-837	130	11	influence	influence	NOUN
hassl-837	130	12	factor	factor	NOUN
hassl-837	130	13	on	on	ADP
hassl-837	130	14	voluntary	voluntary	ADJ
hassl-837	130	15	audits	audits	NOUN
hassl-837	130	16	by	by	ADP
hassl-837	130	17	smes	sme	NOUN
hassl-837	130	18	.	.	PUNCT
hassl-837	131	1	the	the	DET
hassl-837	131	2	item	item	NOUN
hassl-837	131	3	that	that	PRON
hassl-837	131	4	has	have	VERB
hassl-837	131	5	the	the	DET
hassl-837	131	6	lowest	low	ADJ
hassl-837	131	7	mean	mean	ADJ
hassl-837	131	8	score	score	NOUN
hassl-837	131	9	was	be	AUX
hassl-837	131	10	“	"	PUNCT
hassl-837	131	11	apart	apart	ADV
hassl-837	131	12	from	from	ADP
hassl-837	131	13	the	the	DET
hassl-837	131	14	shareholders	shareholder	NOUN
hassl-837	131	15	normally	normally	ADV
hassl-837	131	16	other	other	ADJ
hassl-837	131	17	people	people	NOUN
hassl-837	131	18	received	receive	VERB
hassl-837	131	19	the	the	DET
hassl-837	131	20	company	company	NOUN
hassl-837	131	21	account	account	VERB
hassl-837	131	22	too	too	ADV
hassl-837	131	23	”	"	PUNCT
hassl-837	131	24	and	and	CCONJ
hassl-837	131	25	constituted	constitute	VERB
hassl-837	131	26	only	only	ADV
hassl-837	131	27	3.89	3.89	NUM
hassl-837	131	28	.	.	PUNCT
hassl-837	132	1	“	"	PUNCT
hassl-837	132	2	apart	apart	ADV
hassl-837	132	3	from	from	ADP
hassl-837	132	4	the	the	DET
hassl-837	132	5	shareholders	shareholder	NOUN
hassl-837	132	6	and	and	CCONJ
hassl-837	132	7	company	company	NOUN
hassl-837	132	8	,	,	PUNCT
hassl-837	132	9	others	other	NOUN
hassl-837	132	10	person	person	NOUN
hassl-837	132	11	also	also	ADV
hassl-837	132	12	received	receive	VERB
hassl-837	132	13	company	company	NOUN
hassl-837	132	14	account	account	NOUN
hassl-837	132	15	”	"	PUNCT
hassl-837	132	16	might	might	AUX
hassl-837	132	17	not	not	PART
hassl-837	132	18	be	be	AUX
hassl-837	132	19	significant	significant	ADJ
hassl-837	132	20	due	due	ADP
hassl-837	132	21	to	to	ADP
hassl-837	132	22	the	the	DET
hassl-837	132	23	nature	nature	NOUN
hassl-837	132	24	of	of	ADP
hassl-837	132	25	the	the	DET
hassl-837	132	26	company	company	NOUN
hassl-837	132	27	.	.	PUNCT
hassl-837	133	1	the	the	DET
hassl-837	133	2	respondents	respondent	NOUN
hassl-837	133	3	might	might	AUX
hassl-837	133	4	not	not	PART
hassl-837	133	5	value	value	VERB
hassl-837	133	6	any	any	DET
hassl-837	133	7	impact	impact	NOUN
hassl-837	133	8	of	of	ADP
hassl-837	133	9	their	their	PRON
hassl-837	133	10	personnel	personnel	NOUN
hassl-837	133	11	influence	influence	NOUN
hassl-837	133	12	since	since	SCONJ
hassl-837	133	13	the	the	DET
hassl-837	133	14	account	account	NOUN
hassl-837	133	15	is	be	AUX
hassl-837	133	16	used	use	VERB
hassl-837	133	17	for	for	ADP
hassl-837	133	18	external	external	ADJ
hassl-837	133	19	information	information	NOUN
hassl-837	133	20	for	for	ADP
hassl-837	133	21	loans	loan	NOUN
hassl-837	133	22	or	or	CCONJ
hassl-837	133	23	requirements	requirement	NOUN
hassl-837	133	24	by	by	ADP
hassl-837	133	25	any	any	DET
hassl-837	133	26	stakeholder	stakeholder	NOUN
hassl-837	133	27	to	to	PART
hassl-837	133	28	see	see	VERB
hassl-837	133	29	company	company	NOUN
hassl-837	133	30	account	account	VERB
hassl-837	133	31	prior	prior	ADV
hassl-837	133	32	to	to	ADP
hassl-837	133	33	an	an	DET
hassl-837	133	34	agreement	agreement	NOUN
hassl-837	133	35	.	.	PUNCT
hassl-837	134	1	the	the	DET
hassl-837	134	2	majority	majority	NOUN
hassl-837	134	3	of	of	ADP
hassl-837	134	4	the	the	DET
hassl-837	134	5	respondents	respondent	NOUN
hassl-837	134	6	also	also	ADV
hassl-837	134	7	disagreed	disagree	VERB
hassl-837	134	8	that	that	SCONJ
hassl-837	134	9	the	the	DET
hassl-837	134	10	company	company	NOUN
hassl-837	134	11	received	receive	VERB
hassl-837	134	12	any	any	PRON
hassl-837	134	13	of	of	ADP
hassl-837	134	14	the	the	DET
hassl-837	134	15	following	follow	VERB
hassl-837	134	16	services	service	NOUN
hassl-837	134	17	from	from	ADP
hassl-837	134	18	external	external	ADJ
hassl-837	134	19	accountants	accountant	NOUN
hassl-837	134	20	with	with	ADP
hassl-837	134	21	a	a	DET
hassl-837	134	22	mean	mean	ADJ
hassl-837	134	23	score	score	NOUN
hassl-837	134	24	of	of	ADP
hassl-837	134	25	3.93	3.93	NUM
hassl-837	134	26	since	since	SCONJ
hassl-837	134	27	the	the	DET
hassl-837	134	28	respondent	respondent	NOUN
hassl-837	134	29	believed	believe	VERB
hassl-837	134	30	each	each	DET
hassl-837	134	31	company	company	NOUN
hassl-837	134	32	incorporated	incorporate	VERB
hassl-837	134	33	should	should	AUX
hassl-837	134	34	hire	hire	VERB
hassl-837	134	35	the	the	DET
hassl-837	134	36	accountants	accountant	NOUN
hassl-837	134	37	to	to	PART
hassl-837	134	38	monitor	monitor	VERB
hassl-837	134	39	company	company	NOUN
hassl-837	134	40	finances	finance	NOUN
hassl-837	134	41	.	.	PUNCT
hassl-837	135	1	the	the	DET
hassl-837	135	2	highest	high	ADJ
hassl-837	135	3	mean	mean	ADJ
hassl-837	135	4	score	score	NOUN
hassl-837	135	5	for	for	ADP
hassl-837	135	6	an	an	DET
hassl-837	135	7	influence	influence	NOUN
hassl-837	135	8	factor	factor	NOUN
hassl-837	135	9	of	of	ADP
hassl-837	135	10	voluntary	voluntary	ADJ
hassl-837	135	11	audits	audits	NOUN
hassl-837	135	12	by	by	ADP
hassl-837	135	13	smes	sme	NOUN
hassl-837	135	14	were	be	AUX
hassl-837	135	15	for	for	SCONJ
hassl-837	135	16	“	"	PUNCT
hassl-837	135	17	the	the	DET
hassl-837	135	18	views	view	NOUN
hassl-837	135	19	on	on	ADP
hassl-837	135	20	the	the	DET
hassl-837	135	21	companies	company	NOUN
hassl-837	135	22	being	be	AUX
hassl-837	135	23	audited	audit	VERB
hassl-837	135	24	is	be	AUX
hassl-837	135	25	to	to	PART
hassl-837	135	26	improve	improve	VERB
hassl-837	135	27	internal	internal	ADJ
hassl-837	135	28	controls	control	NOUN
hassl-837	135	29	”	"	PUNCT
hassl-837	135	30	and	and	CCONJ
hassl-837	135	31	“	"	PUNCT
hassl-837	135	32	audited	audit	VERB
hassl-837	135	33	account	account	NOUN
hassl-837	135	34	will	will	AUX
hassl-837	135	35	show	show	VERB
hassl-837	135	36	positive	positive	ADJ
hassl-837	135	37	effect	effect	NOUN
hassl-837	135	38	on	on	ADP
hassl-837	135	39	credit	credit	NOUN
hassl-837	135	40	rating	rating	NOUN
hassl-837	135	41	score	score	NOUN
hassl-837	135	42	”	"	PUNCT
hassl-837	135	43	both	both	CCONJ
hassl-837	135	44	with	with	ADP
hassl-837	135	45	a	a	DET
hassl-837	135	46	score	score	NOUN
hassl-837	135	47	of	of	ADP
hassl-837	135	48	4.17	4.17	NUM
hassl-837	135	49	with	with	ADP
hassl-837	135	50	a	a	DET
hassl-837	135	51	maximum	maximum	NOUN
hassl-837	135	52	of	of	ADP
hassl-837	135	53	5	5	NUM
hassl-837	135	54	scored	score	VERB
hassl-837	135	55	by	by	ADP
hassl-837	135	56	the	the	DET
hassl-837	135	57	respondents	respondent	NOUN
hassl-837	135	58	for	for	ADP
hassl-837	135	59	both	both	PRON
hassl-837	135	60	of	of	ADP
hassl-837	135	61	them	they	PRON
hassl-837	135	62	.	.	PUNCT
hassl-837	136	1	however	however	ADV
hassl-837	136	2	,	,	PUNCT
hassl-837	136	3	the	the	DET
hassl-837	136	4	highest	high	ADJ
hassl-837	136	5	mean	mean	ADJ
hassl-837	136	6	score	score	NOUN
hassl-837	136	7	is	be	AUX
hassl-837	136	8	still	still	ADV
hassl-837	136	9	considered	consider	VERB
hassl-837	136	10	to	to	PART
hassl-837	136	11	have	have	VERB
hassl-837	136	12	a	a	DET
hassl-837	136	13	low	low	ADJ
hassl-837	136	14	score	score	NOUN
hassl-837	136	15	.	.	PUNCT
hassl-837	137	1	according	accord	VERB
hassl-837	137	2	to	to	ADP
hassl-837	137	3	tourangeau	tourangeau	NOUN
hassl-837	137	4	and	and	CCONJ
hassl-837	137	5	yan	yan	PROPN
hassl-837	137	6	(	(	PUNCT
hassl-837	137	7	2007	2007	NUM
hassl-837	137	8	)	)	PUNCT
hassl-837	137	9	most	most	ADJ
hassl-837	137	10	respondents	respondent	NOUN
hassl-837	137	11	would	would	AUX
hassl-837	137	12	not	not	PART
hassl-837	137	13	reveal	reveal	VERB
hassl-837	137	14	sensitive	sensitive	ADJ
hassl-837	137	15	information	information	NOUN
hassl-837	137	16	such	such	ADJ
hassl-837	137	17	as	as	ADP
hassl-837	137	18	admitting	admit	VERB
hassl-837	137	19	their	their	PRON
hassl-837	137	20	action	action	NOUN
hassl-837	137	21	on	on	ADP
hassl-837	137	22	misappropriated	misappropriated	ADJ
hassl-837	137	23	company	company	NOUN
hassl-837	137	24	assets	asset	NOUN
hassl-837	137	25	to	to	PART
hassl-837	137	26	avoid	avoid	VERB
hassl-837	137	27	embarrassment	embarrassment	NOUN
hassl-837	137	28	with	with	ADP
hassl-837	137	29	the	the	DET
hassl-837	137	30	researcher	researcher	NOUN
hassl-837	137	31	or	or	CCONJ
hassl-837	137	32	to	to	PART
hassl-837	137	33	avoid	avoid	VERB
hassl-837	137	34	consequences	consequence	NOUN
hassl-837	137	35	of	of	ADP
hassl-837	137	36	giving	give	VERB
hassl-837	137	37	a	a	DET
hassl-837	137	38	truthful	truthful	ADJ
hassl-837	137	39	feedback	feedback	NOUN
hassl-837	137	40	should	should	AUX
hassl-837	137	41	the	the	DET
hassl-837	137	42	information	information	NOUN
hassl-837	137	43	become	become	VERB
hassl-837	137	44	known	known	ADJ
hassl-837	137	45	to	to	ADP
hassl-837	137	46	a	a	DET
hassl-837	137	47	third	third	ADJ
hassl-837	137	48	party	party	NOUN
hassl-837	137	49	.	.	PUNCT
hassl-837	138	1	hence	hence	ADV
hassl-837	138	2	this	this	PRON
hassl-837	138	3	would	would	AUX
hassl-837	138	4	lead	lead	VERB
hassl-837	138	5	to	to	ADP
hassl-837	138	6	misreporting	misreporte	VERB
hassl-837	138	7	of	of	ADP
hassl-837	138	8	information	information	NOUN
hassl-837	138	9	,	,	PUNCT
hassl-837	138	10	which	which	PRON
hassl-837	138	11	would	would	AUX
hassl-837	138	12	explain	explain	VERB
hassl-837	138	13	the	the	DET
hassl-837	138	14	low	low	ADJ
hassl-837	138	15	mean	mean	NOUN
hassl-837	138	16	score	score	NOUN
hassl-837	138	17	of	of	ADP
hassl-837	138	18	asset	asset	NOUN
hassl-837	138	19	misappropriation	misappropriation	NOUN
hassl-837	138	20	variable	variable	NOUN
hassl-837	138	21	.	.	PUNCT
hassl-837	139	1	the	the	DET
hassl-837	139	2	result	result	NOUN
hassl-837	139	3	also	also	ADV
hassl-837	139	4	showed	show	VERB
hassl-837	139	5	that	that	SCONJ
hassl-837	139	6	the	the	DET
hassl-837	139	7	non	non	ADJ
hassl-837	139	8	-	-	ADJ
hassl-837	139	9	missing	missing	ADJ
hassl-837	139	10	value	value	NOUN
hassl-837	139	11	;	;	PUNCT
hassl-837	139	12	n	n	DET
hassl-837	139	13	81	81	NUM
hassl-837	139	14	tallies	tally	NOUN
hassl-837	139	15	with	with	ADP
hassl-837	139	16	the	the	DET
hassl-837	139	17	number	number	NOUN
hassl-837	139	18	of	of	ADP
hassl-837	139	19	respondents	respondent	NOUN
hassl-837	139	20	which	which	PRON
hassl-837	139	21	indicated	indicate	VERB
hassl-837	139	22	that	that	SCONJ
hassl-837	139	23	there	there	PRON
hassl-837	139	24	was	be	VERB
hassl-837	139	25	no	no	DET
hassl-837	139	26	missing	miss	VERB
hassl-837	139	27	value	value	NOUN
hassl-837	139	28	in	in	ADP
hassl-837	139	29	the	the	DET
hassl-837	139	30	sample	sample	NOUN
hassl-837	139	31	.	.	PUNCT
hassl-837	140	1	table-1	table-1	PRON
hassl-837	140	2	.	.	PUNCT
hassl-837	140	3	descriptive	descriptive	ADJ
hassl-837	140	4	statistics	statistic	NOUN
hassl-837	140	5	on	on	ADP
hassl-837	140	6	voluntary	voluntary	ADJ
hassl-837	140	7	audit	audit	NOUN
hassl-837	140	8	.	.	PUNCT
hassl-837	141	1	list	list	NOUN
hassl-837	141	2	of	of	ADP
hassl-837	141	3	construct	construct	NOUN
hassl-837	141	4	and	and	CCONJ
hassl-837	141	5	measures	measure	NOUN
hassl-837	141	6	n	n	PRON
hassl-837	141	7	minimum	minimum	ADJ
hassl-837	141	8	maximum	maximum	ADJ
hassl-837	141	9	mean	mean	NOUN
hassl-837	141	10	sd	sd	ADP
hassl-837	141	11	skewness	skewness	NOUN
hassl-837	141	12	=	=	NOUN
hassl-837	141	13	-3.66	-3.66	NUM
hassl-837	141	14	kurtosis	kurtosis	NOUN
hassl-837	141	15	=	=	NOUN
hassl-837	141	16	13.57	13.57	NUM
hassl-837	141	17	1	1	NUM
hassl-837	141	18	.	.	PUNCT
hassl-837	142	1	whether	whether	SCONJ
hassl-837	142	2	company	company	NOUN
hassl-837	142	3	receive	receive	VERB
hassl-837	142	4	any	any	PRON
hassl-837	142	5	of	of	ADP
hassl-837	142	6	the	the	DET
hassl-837	142	7	following	follow	VERB
hassl-837	142	8	services	service	NOUN
hassl-837	142	9	from	from	ADP
hassl-837	142	10	external	external	ADJ
hassl-837	142	11	accountants	accountant	NOUN
hassl-837	142	12	70	70	NUM
hassl-837	142	13	2	2	NUM
hassl-837	142	14	5	5	NUM
hassl-837	142	15	3.93	3.93	NUM
hassl-837	142	16	0.598	0.598	NUM
hassl-837	142	17	2	2	NUM
hassl-837	142	18	.	.	PUNCT
hassl-837	143	1	apart	apart	ADV
hassl-837	143	2	from	from	ADP
hassl-837	143	3	the	the	DET
hassl-837	143	4	shareholders	shareholder	NOUN
hassl-837	143	5	and	and	CCONJ
hassl-837	143	6	company	company	NOUN
hassl-837	143	7	,	,	PUNCT
hassl-837	143	8	normally	normally	ADV
hassl-837	143	9	other	other	ADJ
hassl-837	143	10	person	person	NOUN
hassl-837	143	11	received	receive	VERB
hassl-837	143	12	company	company	NOUN
hassl-837	143	13	's	's	PART
hassl-837	143	14	accounts	account	NOUN
hassl-837	143	15	too	too	ADV
hassl-837	143	16	70	70	NUM
hassl-837	143	17	1	1	NUM
hassl-837	143	18	5	5	NUM
hassl-837	143	19	3.89	3.89	NUM
hassl-837	143	20	0.860	0.860	NUM
hassl-837	143	21	3	3	NUM
hassl-837	143	22	.	.	PUNCT
hassl-837	144	1	the	the	DET
hassl-837	144	2	views	view	NOUN
hassl-837	144	3	on	on	ADP
hassl-837	144	4	the	the	DET
hassl-837	144	5	companies	company	NOUN
hassl-837	144	6	being	be	AUX
hassl-837	144	7	audited	audit	VERB
hassl-837	144	8	is	be	AUX
hassl-837	144	9	to	to	PART
hassl-837	144	10	improve	improve	VERB
hassl-837	144	11	internal	internal	ADJ
hassl-837	144	12	controls	control	NOUN
hassl-837	144	13	70	70	NUM
hassl-837	144	14	2	2	NUM
hassl-837	144	15	5	5	NUM
hassl-837	144	16	4.17	4.17	NUM
hassl-837	144	17	0.564	0.564	NUM
hassl-837	144	18	4	4	NUM
hassl-837	144	19	.	.	PUNCT
hassl-837	145	1	audited	audit	VERB
hassl-837	145	2	account	account	NOUN
hassl-837	145	3	will	will	AUX
hassl-837	145	4	show	show	VERB
hassl-837	145	5	positive	positive	ADJ
hassl-837	145	6	effect	effect	NOUN
hassl-837	145	7	on	on	ADP
hassl-837	145	8	the	the	DET
hassl-837	145	9	credit	credit	NOUN
hassl-837	145	10	rating	rating	NOUN
hassl-837	145	11	score	score	NOUN
hassl-837	145	12	70	70	NUM
hassl-837	145	13	3	3	NUM
hassl-837	145	14	5	5	NUM
hassl-837	145	15	4.17	4.17	NUM
hassl-837	145	16	0.481	0.481	NUM
hassl-837	145	17	5	5	NUM
hassl-837	145	18	.	.	PUNCT
hassl-837	146	1	the	the	DET
hassl-837	146	2	accounts	account	NOUN
hassl-837	146	3	to	to	PART
hassl-837	146	4	be	be	AUX
hassl-837	146	5	audited	audit	VERB
hassl-837	146	6	in	in	ADP
hassl-837	146	7	future	future	NOUN
hassl-837	146	8	although	although	SCONJ
hassl-837	146	9	no	no	DET
hassl-837	146	10	legal	legal	ADJ
hassl-837	146	11	reason	reason	NOUN
hassl-837	146	12	for	for	ADP
hassl-837	146	13	doing	do	VERB
hassl-837	146	14	so	so	ADV
hassl-837	146	15	70	70	NUM
hassl-837	146	16	1	1	NUM
hassl-837	146	17	5	5	NUM
hassl-837	146	18	4.10	4.10	NUM
hassl-837	146	19	0.725	0.725	NUM
hassl-837	146	20	valid	valid	ADJ
hassl-837	146	21	n	n	CCONJ
hassl-837	146	22	(	(	PUNCT
hassl-837	146	23	listwise	listwise	PROPN
hassl-837	146	24	)	)	PUNCT
hassl-837	146	25	70	70	NUM
hassl-837	146	26	total	total	NOUN
hassl-837	146	27	4.05	4.05	NUM
hassl-837	146	28	based	base	VERB
hassl-837	146	29	on	on	ADP
hassl-837	146	30	table	table	NOUN
hassl-837	146	31	1	1	NUM
hassl-837	146	32	the	the	DET
hassl-837	146	33	skewness	skewness	NOUN
hassl-837	146	34	shows	show	VERB
hassl-837	146	35	a	a	DET
hassl-837	146	36	score	score	NOUN
hassl-837	146	37	of	of	ADP
hassl-837	146	38	-3.66	-3.66	NUM
hassl-837	146	39	in	in	ADP
hassl-837	146	40	which	which	PRON
hassl-837	146	41	it	it	PRON
hassl-837	146	42	implied	imply	VERB
hassl-837	146	43	a	a	DET
hassl-837	146	44	slightly	slightly	ADV
hassl-837	146	45	negatively	negatively	ADV
hassl-837	146	46	skewed	skew	VERB
hassl-837	146	47	distribution	distribution	NOUN
hassl-837	146	48	of	of	ADP
hassl-837	146	49	data	datum	NOUN
hassl-837	146	50	.	.	PUNCT
hassl-837	147	1	this	this	PRON
hassl-837	147	2	implied	imply	VERB
hassl-837	147	3	that	that	SCONJ
hassl-837	147	4	most	most	ADJ
hassl-837	147	5	of	of	ADP
hassl-837	147	6	the	the	DET
hassl-837	147	7	respondents	respondent	NOUN
hassl-837	147	8	have	have	VERB
hassl-837	147	9	a	a	DET
hassl-837	147	10	low	low	ADJ
hassl-837	147	11	level	level	NOUN
hassl-837	147	12	in	in	ADP
hassl-837	147	13	influence	influence	NOUN
hassl-837	147	14	factor	factor	NOUN
hassl-837	147	15	of	of	ADP
hassl-837	147	16	voluntary	voluntary	ADJ
hassl-837	147	17	audits	audits	NOUN
hassl-837	147	18	.	.	PUNCT
hassl-837	148	1	however	however	ADV
hassl-837	148	2	,	,	PUNCT
hassl-837	148	3	the	the	DET
hassl-837	148	4	kurtosis	kurtosis	NOUN
hassl-837	148	5	score	score	NOUN
hassl-837	148	6	showed	show	VERB
hassl-837	148	7	a	a	DET
hassl-837	148	8	value	value	NOUN
hassl-837	148	9	of	of	ADP
hassl-837	148	10	13.57	13.57	NUM
hassl-837	148	11	that	that	PRON
hassl-837	148	12	indicated	indicate	VERB
hassl-837	148	13	the	the	DET
hassl-837	148	14	data	datum	NOUN
hassl-837	148	15	was	be	AUX
hassl-837	148	16	slightly	slightly	ADV
hassl-837	148	17	positively	positively	ADV
hassl-837	148	18	skewed	skew	VERB
hassl-837	148	19	with	with	ADP
hassl-837	148	20	high	high	ADJ
hassl-837	148	21	scores	score	NOUN
hassl-837	148	22	at	at	ADP
hassl-837	148	23	the	the	DET
hassl-837	148	24	lower	low	ADJ
hassl-837	148	25	end	end	NOUN
hassl-837	148	26	and	and	CCONJ
hassl-837	148	27	also	also	ADV
hassl-837	148	28	implied	imply	VERB
hassl-837	148	29	that	that	SCONJ
hassl-837	148	30	a	a	DET
hassl-837	148	31	huge	huge	ADJ
hassl-837	148	32	number	number	NOUN
hassl-837	148	33	of	of	ADP
hassl-837	148	34	respondents	respondent	NOUN
hassl-837	148	35	have	have	VERB
hassl-837	148	36	a	a	DET
hassl-837	148	37	low	low	ADJ
hassl-837	148	38	influence	influence	NOUN
hassl-837	148	39	on	on	ADP
hassl-837	148	40	voluntary	voluntary	ADJ
hassl-837	148	41	audit	audit	NOUN
hassl-837	148	42	.	.	PUNCT
hassl-837	149	1	a	a	DET
hassl-837	149	2	positive	positive	ADJ
hassl-837	149	3	kurtosis	kurtosis	NOUN
hassl-837	149	4	score	score	NOUN
hassl-837	149	5	also	also	ADV
hassl-837	149	6	indicates	indicate	VERB
hassl-837	149	7	that	that	SCONJ
hassl-837	149	8	the	the	DET
hassl-837	149	9	distribution	distribution	NOUN
hassl-837	149	10	of	of	ADP
hassl-837	149	11	data	datum	NOUN
hassl-837	149	12	has	have	VERB
hassl-837	149	13	a	a	DET
hassl-837	149	14	heavier	heavy	ADJ
hassl-837	149	15	tail	tail	NOUN
hassl-837	149	16	and	and	CCONJ
hassl-837	149	17	a	a	DET
hassl-837	149	18	sharper	sharp	ADJ
hassl-837	149	19	peak	peak	NOUN
hassl-837	149	20	.	.	PUNCT
hassl-837	150	1	humanities	humanity	NOUN
hassl-837	150	2	and	and	CCONJ
hassl-837	150	3	social	social	ADJ
hassl-837	150	4	sciences	science	NOUN
hassl-837	150	5	letters	letter	NOUN
hassl-837	150	6	,	,	PUNCT
hassl-837	150	7	2020	2020	NUM
hassl-837	150	8	,	,	PUNCT
hassl-837	150	9	8(1	8(1	NOUN
hassl-837	150	10	):	):	PUNCT
hassl-837	150	11	23	23	NUM
hassl-837	150	12	-	-	SYM
hassl-837	150	13	35	35	NUM
hassl-837	150	14	28	28	NUM
hassl-837	150	15	©	©	PROPN
hassl-837	150	16	2020	2020	NUM
hassl-837	150	17	conscientia	conscientia	PROPN
hassl-837	150	18	beam	beam	PROPN
hassl-837	150	19	.	.	PUNCT
hassl-837	151	1	all	all	DET
hassl-837	151	2	rights	right	NOUN
hassl-837	151	3	reserved	reserve	VERB
hassl-837	151	4	.	.	PUNCT
hassl-837	152	1	this	this	DET
hassl-837	152	2	result	result	NOUN
hassl-837	152	3	indicated	indicate	VERB
hassl-837	152	4	that	that	SCONJ
hassl-837	152	5	the	the	DET
hassl-837	152	6	influence	influence	NOUN
hassl-837	152	7	factors	factor	VERB
hassl-837	152	8	for	for	ADP
hassl-837	152	9	voluntary	voluntary	ADJ
hassl-837	152	10	audits	audits	NOUN
hassl-837	152	11	have	have	VERB
hassl-837	152	12	the	the	DET
hassl-837	152	13	cauchy	cauchy	ADJ
hassl-837	152	14	distribution	distribution	NOUN
hassl-837	152	15	with	with	ADP
hassl-837	152	16	a	a	DET
hassl-837	152	17	symmetric	symmetric	ADJ
hassl-837	152	18	distribution	distribution	NOUN
hassl-837	152	19	with	with	ADP
hassl-837	152	20	heavy	heavy	ADJ
hassl-837	152	21	tails	tail	NOUN
hassl-837	152	22	and	and	CCONJ
hassl-837	152	23	a	a	DET
hassl-837	152	24	single	single	ADJ
hassl-837	152	25	peak	peak	NOUN
hassl-837	152	26	at	at	ADP
hassl-837	152	27	the	the	DET
hassl-837	152	28	center	center	NOUN
hassl-837	152	29	of	of	ADP
hassl-837	152	30	distribution	distribution	NOUN
hassl-837	152	31	.	.	PUNCT
hassl-837	153	1	due	due	ADP
hassl-837	153	2	to	to	ADP
hassl-837	153	3	heavier	heavy	ADJ
hassl-837	153	4	tails	tail	NOUN
hassl-837	153	5	,	,	PUNCT
hassl-837	153	6	kurtosis	kurtosis	NOUN
hassl-837	153	7	might	might	AUX
hassl-837	153	8	be	be	AUX
hassl-837	153	9	larger	large	ADJ
hassl-837	153	10	than	than	ADP
hassl-837	153	11	a	a	DET
hassl-837	153	12	normal	normal	ADJ
hassl-837	153	13	distribution	distribution	NOUN
hassl-837	153	14	since	since	SCONJ
hassl-837	153	15	the	the	DET
hassl-837	153	16	skewness	skewness	NOUN
hassl-837	153	17	as	as	ADP
hassl-837	153	18	only	only	ADV
hassl-837	153	19	-3.66	-3.66	NUM
hassl-837	153	20	while	while	SCONJ
hassl-837	153	21	kurtosis	kurtosis	NOUN
hassl-837	153	22	was	be	AUX
hassl-837	153	23	13.57	13.57	NUM
hassl-837	153	24	so	so	CCONJ
hassl-837	153	25	only	only	ADV
hassl-837	153	26	standard	standard	ADJ
hassl-837	153	27	deviation	deviation	NOUN
hassl-837	153	28	can	can	AUX
hassl-837	153	29	be	be	AUX
hassl-837	153	30	distorted	distort	VERB
hassl-837	153	31	in	in	ADP
hassl-837	153	32	this	this	DET
hassl-837	153	33	event	event	NOUN
hassl-837	153	34	.	.	PUNCT
hassl-837	154	1	table	table	NOUN
hassl-837	154	2	2	2	NUM
hassl-837	154	3	presents	present	VERB
hassl-837	154	4	the	the	DET
hassl-837	154	5	descriptive	descriptive	ADJ
hassl-837	154	6	statistics	statistic	NOUN
hassl-837	154	7	as	as	ADV
hassl-837	154	8	well	well	ADV
hassl-837	154	9	as	as	ADP
hassl-837	154	10	the	the	DET
hassl-837	154	11	normality	normality	NOUN
hassl-837	154	12	test	test	NOUN
hassl-837	154	13	using	use	VERB
hassl-837	154	14	skewness	skewness	NOUN
hassl-837	154	15	and	and	CCONJ
hassl-837	154	16	kurtosis	kurtosis	VERB
hassl-837	154	17	score	score	NOUN
hassl-837	154	18	for	for	ADP
hassl-837	154	19	the	the	DET
hassl-837	154	20	improvement	improvement	NOUN
hassl-837	154	21	quality	quality	NOUN
hassl-837	154	22	of	of	ADP
hassl-837	154	23	smes‟	smes‟	X
hassl-837	154	24	financial	financial	ADJ
hassl-837	154	25	statements	statement	NOUN
hassl-837	154	26	.	.	PUNCT
hassl-837	155	1	for	for	ADP
hassl-837	155	2	descriptive	descriptive	ADJ
hassl-837	155	3	analysis	analysis	NOUN
hassl-837	155	4	,	,	PUNCT
hassl-837	155	5	the	the	DET
hassl-837	155	6	table	table	NOUN
hassl-837	155	7	below	below	ADV
hassl-837	155	8	shows	show	VERB
hassl-837	155	9	the	the	DET
hassl-837	155	10	minimum	minimum	ADJ
hassl-837	155	11	and	and	CCONJ
hassl-837	155	12	maximum	maximum	ADJ
hassl-837	155	13	value	value	NOUN
hassl-837	155	14	,	,	PUNCT
hassl-837	155	15	mean	mean	INTJ
hassl-837	155	16	,	,	PUNCT
hassl-837	155	17	standard	standard	ADJ
hassl-837	155	18	deviation	deviation	NOUN
hassl-837	155	19	and	and	CCONJ
hassl-837	155	20	the	the	DET
hassl-837	155	21	non	non	ADJ
hassl-837	155	22	-	-	ADJ
hassl-837	155	23	missing	missing	ADJ
hassl-837	155	24	value	value	NOUN
hassl-837	155	25	that	that	PRON
hassl-837	155	26	represents	represent	VERB
hassl-837	155	27	the	the	DET
hassl-837	155	28	independent	independent	ADJ
hassl-837	155	29	variable	variable	NOUN
hassl-837	155	30	of	of	ADP
hassl-837	155	31	perceived	perceive	VERB
hassl-837	155	32	pressure	pressure	NOUN
hassl-837	155	33	.	.	PUNCT
hassl-837	156	1	the	the	DET
hassl-837	156	2	results	result	NOUN
hassl-837	156	3	showed	show	VERB
hassl-837	156	4	a	a	DET
hassl-837	156	5	low	low	ADJ
hassl-837	156	6	mean	mean	NOUN
hassl-837	156	7	score	score	NOUN
hassl-837	156	8	of	of	ADP
hassl-837	156	9	3.76	3.76	NUM
hassl-837	156	10	for	for	ADP
hassl-837	156	11	all	all	DET
hassl-837	156	12	the	the	DET
hassl-837	156	13	measures	measure	NOUN
hassl-837	156	14	.	.	PUNCT
hassl-837	157	1	this	this	PRON
hassl-837	157	2	indicated	indicate	VERB
hassl-837	157	3	that	that	SCONJ
hassl-837	157	4	the	the	DET
hassl-837	157	5	majority	majority	NOUN
hassl-837	157	6	of	of	ADP
hassl-837	157	7	the	the	DET
hassl-837	157	8	respondents	respondent	NOUN
hassl-837	157	9	perceived	perceive	VERB
hassl-837	157	10	themselves	themselves	PRON
hassl-837	157	11	as	as	ADP
hassl-837	157	12	having	have	VERB
hassl-837	157	13	low	low	ADJ
hassl-837	157	14	pressure	pressure	NOUN
hassl-837	157	15	.	.	PUNCT
hassl-837	158	1	the	the	DET
hassl-837	158	2	lowest	low	ADJ
hassl-837	158	3	mean	mean	ADJ
hassl-837	158	4	score	score	NOUN
hassl-837	158	5	relates	relate	VERB
hassl-837	158	6	to	to	ADP
hassl-837	158	7	“	"	PUNCT
hassl-837	158	8	a	a	DET
hassl-837	158	9	person	person	NOUN
hassl-837	158	10	that	that	PRON
hassl-837	158	11	handling	handle	VERB
hassl-837	158	12	company	company	NOUN
hassl-837	158	13	accounts	account	NOUN
hassl-837	158	14	having	have	VERB
hassl-837	158	15	professional	professional	ADJ
hassl-837	158	16	qualifications	qualification	NOUN
hassl-837	158	17	in	in	ADP
hassl-837	158	18	accounting	accounting	NOUN
hassl-837	158	19	”	"	PUNCT
hassl-837	158	20	with	with	ADP
hassl-837	158	21	a	a	DET
hassl-837	158	22	score	score	NOUN
hassl-837	158	23	of	of	ADP
hassl-837	158	24	2.66	2.66	NUM
hassl-837	158	25	where	where	SCONJ
hassl-837	158	26	the	the	DET
hassl-837	158	27	maximum	maximum	ADJ
hassl-837	158	28	value	value	NOUN
hassl-837	158	29	was	be	AUX
hassl-837	158	30	5	5	NUM
hassl-837	158	31	.	.	PUNCT
hassl-837	158	32	hence	hence	ADV
hassl-837	158	33	most	most	ADJ
hassl-837	158	34	respondents	respondent	NOUN
hassl-837	158	35	disagreed	disagree	VERB
hassl-837	158	36	that	that	SCONJ
hassl-837	158	37	company	company	NOUN
hassl-837	158	38	accounts	account	NOUN
hassl-837	158	39	should	should	AUX
hassl-837	158	40	be	be	AUX
hassl-837	158	41	handled	handle	VERB
hassl-837	158	42	by	by	ADP
hassl-837	158	43	people	people	NOUN
hassl-837	158	44	that	that	PRON
hassl-837	158	45	have	have	VERB
hassl-837	158	46	professional	professional	ADJ
hassl-837	158	47	accounting	accounting	NOUN
hassl-837	158	48	qualifications	qualification	NOUN
hassl-837	158	49	.	.	PUNCT
hassl-837	159	1	the	the	DET
hassl-837	159	2	highest	high	ADJ
hassl-837	159	3	mean	mean	ADJ
hassl-837	159	4	score	score	NOUN
hassl-837	159	5	was	be	AUX
hassl-837	159	6	4.26	4.26	NUM
hassl-837	159	7	for	for	ADP
hassl-837	159	8	“	"	PUNCT
hassl-837	159	9	whether	whether	SCONJ
hassl-837	159	10	company	company	NOUN
hassl-837	159	11	accounts	account	NOUN
hassl-837	159	12	are	be	AUX
hassl-837	159	13	audited	audit	VERB
hassl-837	159	14	to	to	PART
hassl-837	159	15	improve	improve	VERB
hassl-837	159	16	the	the	DET
hassl-837	159	17	quality	quality	NOUN
hassl-837	159	18	of	of	ADP
hassl-837	159	19	financial	financial	ADJ
hassl-837	159	20	statements	statement	NOUN
hassl-837	159	21	”	"	PUNCT
hassl-837	159	22	with	with	ADP
hassl-837	159	23	a	a	DET
hassl-837	159	24	maximum	maximum	ADJ
hassl-837	159	25	value	value	NOUN
hassl-837	159	26	of	of	ADP
hassl-837	159	27	5	5	NUM
hassl-837	159	28	and	and	CCONJ
hassl-837	159	29	a	a	DET
hassl-837	159	30	minimum	minimum	ADJ
hassl-837	159	31	value	value	NOUN
hassl-837	159	32	of	of	ADP
hassl-837	159	33	2	2	NUM
hassl-837	159	34	.	.	PUNCT
hassl-837	160	1	this	this	PRON
hassl-837	160	2	showed	show	VERB
hassl-837	160	3	that	that	SCONJ
hassl-837	160	4	most	most	ADJ
hassl-837	160	5	of	of	ADP
hassl-837	160	6	the	the	DET
hassl-837	160	7	respondents	respondent	NOUN
hassl-837	160	8	agreed	agree	VERB
hassl-837	160	9	that	that	SCONJ
hassl-837	160	10	a	a	DET
hassl-837	160	11	company	company	NOUN
hassl-837	160	12	being	be	AUX
hassl-837	160	13	audited	audit	VERB
hassl-837	160	14	may	may	AUX
hassl-837	160	15	improve	improve	VERB
hassl-837	160	16	the	the	DET
hassl-837	160	17	quality	quality	NOUN
hassl-837	160	18	of	of	ADP
hassl-837	160	19	its	its	PRON
hassl-837	160	20	financial	financial	ADJ
hassl-837	160	21	statements	statement	NOUN
hassl-837	160	22	.	.	PUNCT
hassl-837	161	1	the	the	DET
hassl-837	161	2	result	result	NOUN
hassl-837	161	3	also	also	ADV
hassl-837	161	4	showed	show	VERB
hassl-837	161	5	that	that	SCONJ
hassl-837	161	6	the	the	DET
hassl-837	161	7	non	non	ADJ
hassl-837	161	8	-	-	ADJ
hassl-837	161	9	missing	missing	ADJ
hassl-837	161	10	value	value	NOUN
hassl-837	161	11	n	n	NOUN
hassl-837	161	12	70	70	NUM
hassl-837	161	13	tallies	tally	NOUN
hassl-837	161	14	with	with	ADP
hassl-837	161	15	the	the	DET
hassl-837	161	16	number	number	NOUN
hassl-837	161	17	of	of	ADP
hassl-837	161	18	respondents	respondent	NOUN
hassl-837	161	19	which	which	PRON
hassl-837	161	20	indicated	indicate	VERB
hassl-837	161	21	that	that	SCONJ
hassl-837	161	22	there	there	PRON
hassl-837	161	23	was	be	VERB
hassl-837	161	24	no	no	DET
hassl-837	161	25	missing	missing	ADJ
hassl-837	161	26	value	value	NOUN
hassl-837	161	27	of	of	ADP
hassl-837	161	28	perceived	perceive	VERB
hassl-837	161	29	pressure	pressure	NOUN
hassl-837	161	30	.	.	PUNCT
hassl-837	162	1	table-2	table-2	NUM
hassl-837	162	2	.	.	PUNCT
hassl-837	162	3	descriptive	descriptive	ADJ
hassl-837	162	4	statistics	statistic	NOUN
hassl-837	162	5	on	on	ADP
hassl-837	162	6	improved	improved	ADJ
hassl-837	162	7	quality	quality	NOUN
hassl-837	162	8	of	of	ADP
hassl-837	162	9	financial	financial	ADJ
hassl-837	162	10	statements	statement	NOUN
hassl-837	162	11	.	.	PUNCT
hassl-837	163	1	list	list	NOUN
hassl-837	163	2	of	of	ADP
hassl-837	163	3	construct	construct	NOUN
hassl-837	163	4	and	and	CCONJ
hassl-837	163	5	measures	measure	NOUN
hassl-837	163	6	n	n	PRON
hassl-837	163	7	minimum	minimum	ADJ
hassl-837	163	8	maximum	maximum	ADJ
hassl-837	163	9	mean	mean	NOUN
hassl-837	163	10	sd	sd	ADP
hassl-837	163	11	skewness	skewness	NOUN
hassl-837	163	12	=	=	SYM
hassl-837	163	13	-1.03	-1.03	NUM
hassl-837	163	14	kurtosis	kurtosis	NOUN
hassl-837	163	15	=	=	NOUN
hassl-837	163	16	6.97	6.97	NUM
hassl-837	163	17	1	1	NUM
hassl-837	163	18	.	.	PUNCT
hassl-837	164	1	shareholder	shareholder	NOUN
hassl-837	164	2	and	and	CCONJ
hassl-837	164	3	stakeholder	stakeholder	NOUN
hassl-837	164	4	usually	usually	ADV
hassl-837	164	5	use	use	VERB
hassl-837	164	6	the	the	DET
hassl-837	164	7	account	account	NOUN
hassl-837	164	8	file	file	NOUN
hassl-837	164	9	as	as	ADP
hassl-837	164	10	referral	referral	NOUN
hassl-837	164	11	70	70	NUM
hassl-837	164	12	3	3	NUM
hassl-837	164	13	5	5	NUM
hassl-837	164	14	4.14	4.14	NUM
hassl-837	164	15	.460	.460	NUM
hassl-837	164	16	2	2	NUM
hassl-837	164	17	.	.	PUNCT
hassl-837	164	18	bank	bank	PROPN
hassl-837	164	19	or	or	CCONJ
hassl-837	164	20	other	other	ADJ
hassl-837	164	21	providers	provider	NOUN
hassl-837	164	22	of	of	ADP
hassl-837	164	23	finance	finance	NOUN
hassl-837	164	24	request	request	NOUN
hassl-837	164	25	audited	audit	VERB
hassl-837	164	26	accounts	account	VERB
hassl-837	164	27	70	70	NUM
hassl-837	164	28	3	3	NUM
hassl-837	164	29	5	5	NUM
hassl-837	164	30	4.14	4.14	NUM
hassl-837	164	31	.546	.546	NUM
hassl-837	164	32	3	3	NUM
hassl-837	164	33	.	.	PUNCT
hassl-837	165	1	a	a	DET
hassl-837	165	2	person	person	NOUN
hassl-837	165	3	that	that	PRON
hassl-837	165	4	handle	handle	VERB
hassl-837	165	5	company	company	NOUN
hassl-837	165	6	account	account	NOUN
hassl-837	165	7	have	have	VERB
hassl-837	165	8	only	only	ADV
hassl-837	165	9	vocational	vocational	ADJ
hassl-837	165	10	qualifications	qualification	NOUN
hassl-837	165	11	of	of	ADP
hassl-837	165	12	accounting	account	VERB
hassl-837	165	13	70	70	NUM
hassl-837	165	14	1	1	NUM
hassl-837	165	15	5	5	NUM
hassl-837	165	16	3.61	3.61	NUM
hassl-837	165	17	.644	.644	NUM
hassl-837	165	18	4	4	NUM
hassl-837	165	19	.	.	PUNCT
hassl-837	166	1	a	a	DET
hassl-837	166	2	person	person	NOUN
hassl-837	166	3	that	that	PRON
hassl-837	166	4	handle	handle	VERB
hassl-837	166	5	company	company	NOUN
hassl-837	166	6	account	account	NOUN
hassl-837	166	7	have	have	VERB
hassl-837	166	8	professional	professional	ADJ
hassl-837	166	9	qualifications	qualification	NOUN
hassl-837	166	10	of	of	ADP
hassl-837	166	11	accounting	accounting	NOUN
hassl-837	166	12	(	(	PUNCT
hassl-837	166	13	e.g.	e.g.	ADV
hassl-837	166	14	acca	acca	NOUN
hassl-837	166	15	or	or	CCONJ
hassl-837	166	16	cpa	cpa	NOUN
hassl-837	166	17	)	)	PUNCT
hassl-837	166	18	70	70	NUM
hassl-837	166	19	1	1	NUM
hassl-837	166	20	5	5	NUM
hassl-837	166	21	2.66	2.66	NUM
hassl-837	166	22	.961	.961	NUM
hassl-837	166	23	5	5	NUM
hassl-837	166	24	.	.	PUNCT
hassl-837	166	25	whether	whether	SCONJ
hassl-837	166	26	company	company	NOUN
hassl-837	166	27	accounts	account	NOUN
hassl-837	166	28	are	be	AUX
hassl-837	166	29	audited	audit	VERB
hassl-837	166	30	to	to	PART
hassl-837	166	31	improve	improve	VERB
hassl-837	166	32	the	the	DET
hassl-837	166	33	quality	quality	NOUN
hassl-837	166	34	of	of	ADP
hassl-837	166	35	financial	financial	ADJ
hassl-837	166	36	statements	statement	NOUN
hassl-837	166	37	70	70	NUM
hassl-837	166	38	2	2	NUM
hassl-837	166	39	5	5	NUM
hassl-837	166	40	4.26	4.26	NUM
hassl-837	166	41	.695	.695	NUM
hassl-837	166	42	valid	valid	ADJ
hassl-837	166	43	n	n	CCONJ
hassl-837	166	44	(	(	PUNCT
hassl-837	166	45	listwise	listwise	PROPN
hassl-837	166	46	)	)	PUNCT
hassl-837	166	47	70	70	NUM
hassl-837	166	48	total	total	NOUN
hassl-837	166	49	3.76	3.76	NUM
hassl-837	166	50	based	base	VERB
hassl-837	166	51	on	on	ADP
hassl-837	166	52	table	table	NOUN
hassl-837	166	53	2	2	NUM
hassl-837	166	54	,	,	PUNCT
hassl-837	166	55	the	the	DET
hassl-837	166	56	skewness	skewness	NOUN
hassl-837	166	57	showed	show	VERB
hassl-837	166	58	a	a	DET
hassl-837	166	59	score	score	NOUN
hassl-837	166	60	of	of	ADP
hassl-837	166	61	-1.03	-1.03	NUM
hassl-837	166	62	in	in	ADP
hassl-837	166	63	implying	imply	VERB
hassl-837	166	64	a	a	DET
hassl-837	166	65	slightly	slightly	ADV
hassl-837	166	66	negatively	negatively	ADV
hassl-837	166	67	skewed	skew	VERB
hassl-837	166	68	distribution	distribution	NOUN
hassl-837	166	69	of	of	ADP
hassl-837	166	70	data	datum	NOUN
hassl-837	166	71	.	.	PUNCT
hassl-837	167	1	this	this	PRON
hassl-837	167	2	meant	mean	VERB
hassl-837	167	3	that	that	SCONJ
hassl-837	167	4	the	the	DET
hassl-837	167	5	tail	tail	NOUN
hassl-837	167	6	of	of	ADP
hassl-837	167	7	distribution	distribution	NOUN
hassl-837	167	8	points	point	NOUN
hassl-837	167	9	slightly	slightly	ADV
hassl-837	167	10	to	to	ADP
hassl-837	167	11	the	the	DET
hassl-837	167	12	left	left	NOUN
hassl-837	167	13	or	or	CCONJ
hassl-837	167	14	the	the	DET
hassl-837	167	15	distribution	distribution	NOUN
hassl-837	167	16	has	have	VERB
hassl-837	167	17	a	a	DET
hassl-837	167	18	long	long	ADJ
hassl-837	167	19	left	leave	VERB
hassl-837	167	20	tail	tail	NOUN
hassl-837	167	21	.	.	PUNCT
hassl-837	168	1	for	for	ADP
hassl-837	168	2	a	a	DET
hassl-837	168	3	negative	negative	ADJ
hassl-837	168	4	skew	skew	NOUN
hassl-837	168	5	,	,	PUNCT
hassl-837	168	6	the	the	DET
hassl-837	168	7	median	median	NOUN
hassl-837	168	8	is	be	AUX
hassl-837	168	9	larger	large	ADJ
hassl-837	168	10	than	than	ADP
hassl-837	168	11	the	the	DET
hassl-837	168	12	mean	mean	NOUN
hassl-837	168	13	and	and	CCONJ
hassl-837	168	14	the	the	DET
hassl-837	168	15	mean	mean	NOUN
hassl-837	168	16	is	be	AUX
hassl-837	168	17	also	also	ADV
hassl-837	168	18	located	locate	VERB
hassl-837	168	19	to	to	ADP
hassl-837	168	20	the	the	DET
hassl-837	168	21	left	left	NOUN
hassl-837	168	22	of	of	ADP
hassl-837	168	23	the	the	DET
hassl-837	168	24	peak	peak	NOUN
hassl-837	168	25	.	.	PUNCT
hassl-837	169	1	however	however	ADV
hassl-837	169	2	,	,	PUNCT
hassl-837	169	3	the	the	DET
hassl-837	169	4	kurtosis	kurtosis	NOUN
hassl-837	169	5	score	score	NOUN
hassl-837	169	6	showed	show	VERB
hassl-837	169	7	a	a	DET
hassl-837	169	8	value	value	NOUN
hassl-837	169	9	of	of	ADP
hassl-837	169	10	6.97	6.97	NUM
hassl-837	169	11	that	that	PRON
hassl-837	169	12	indicated	indicate	VERB
hassl-837	169	13	the	the	DET
hassl-837	169	14	data	datum	NOUN
hassl-837	169	15	was	be	AUX
hassl-837	169	16	positive	positive	ADJ
hassl-837	169	17	and	and	CCONJ
hassl-837	169	18	the	the	DET
hassl-837	169	19	kurtosis	kurtosis	NOUN
hassl-837	169	20	score	score	NOUN
hassl-837	169	21	also	also	ADV
hassl-837	169	22	indicated	indicate	VERB
hassl-837	169	23	that	that	SCONJ
hassl-837	169	24	the	the	DET
hassl-837	169	25	distribution	distribution	NOUN
hassl-837	169	26	of	of	ADP
hassl-837	169	27	data	datum	NOUN
hassl-837	169	28	has	have	VERB
hassl-837	169	29	a	a	DET
hassl-837	169	30	heavier	heavy	ADJ
hassl-837	169	31	tails	tail	NOUN
hassl-837	169	32	and	and	CCONJ
hassl-837	169	33	a	a	DET
hassl-837	169	34	sharper	sharp	ADJ
hassl-837	169	35	peak	peak	NOUN
hassl-837	169	36	.	.	PUNCT
hassl-837	170	1	this	this	DET
hassl-837	170	2	result	result	NOUN
hassl-837	170	3	indicated	indicate	VERB
hassl-837	170	4	that	that	SCONJ
hassl-837	170	5	the	the	DET
hassl-837	170	6	improvement	improvement	NOUN
hassl-837	170	7	quality	quality	NOUN
hassl-837	170	8	of	of	ADP
hassl-837	170	9	smes‟	smes‟	X
hassl-837	170	10	financial	financial	ADJ
hassl-837	170	11	statements	statement	NOUN
hassl-837	170	12	have	have	VERB
hassl-837	170	13	the	the	DET
hassl-837	170	14	cauchy	cauchy	ADJ
hassl-837	170	15	distribution	distribution	NOUN
hassl-837	170	16	with	with	ADP
hassl-837	170	17	the	the	DET
hassl-837	170	18	symmetric	symmetric	ADJ
hassl-837	170	19	distribution	distribution	NOUN
hassl-837	170	20	with	with	ADP
hassl-837	170	21	heavy	heavy	ADJ
hassl-837	170	22	tails	tail	NOUN
hassl-837	170	23	and	and	CCONJ
hassl-837	170	24	a	a	DET
hassl-837	170	25	single	single	ADJ
hassl-837	170	26	peak	peak	NOUN
hassl-837	170	27	at	at	ADP
hassl-837	170	28	the	the	DET
hassl-837	170	29	center	center	NOUN
hassl-837	170	30	of	of	ADP
hassl-837	170	31	distribution	distribution	NOUN
hassl-837	170	32	.	.	PUNCT
hassl-837	171	1	due	due	ADP
hassl-837	171	2	to	to	ADP
hassl-837	171	3	heavier	heavy	ADJ
hassl-837	171	4	tails	tail	NOUN
hassl-837	171	5	,	,	PUNCT
hassl-837	171	6	kurtosis	kurtosis	NOUN
hassl-837	171	7	might	might	AUX
hassl-837	171	8	be	be	AUX
hassl-837	171	9	larger	large	ADJ
hassl-837	171	10	than	than	ADP
hassl-837	171	11	a	a	DET
hassl-837	171	12	normal	normal	ADJ
hassl-837	171	13	distribution	distribution	NOUN
hassl-837	171	14	since	since	SCONJ
hassl-837	171	15	the	the	DET
hassl-837	171	16	skewness	skewness	NOUN
hassl-837	171	17	is	be	AUX
hassl-837	171	18	only	only	ADV
hassl-837	171	19	-1.03	-1.03	NUM
hassl-837	171	20	while	while	SCONJ
hassl-837	171	21	kurtosis	kurtosis	NOUN
hassl-837	171	22	in	in	ADP
hassl-837	171	23	6.97	6.97	NUM
hassl-837	171	24	so	so	CCONJ
hassl-837	171	25	only	only	ADJ
hassl-837	171	26	standard	standard	ADJ
hassl-837	171	27	deviation	deviation	NOUN
hassl-837	171	28	can	can	AUX
hassl-837	171	29	be	be	AUX
hassl-837	171	30	distorted	distort	VERB
hassl-837	171	31	in	in	ADP
hassl-837	171	32	this	this	DET
hassl-837	171	33	event	event	NOUN
hassl-837	171	34	.	.	PUNCT
hassl-837	172	1	table	table	NOUN
hassl-837	172	2	3	3	NUM
hassl-837	172	3	presents	present	VERB
hassl-837	172	4	the	the	DET
hassl-837	172	5	descriptive	descriptive	ADJ
hassl-837	172	6	analysis	analysis	NOUN
hassl-837	172	7	and	and	CCONJ
hassl-837	172	8	the	the	DET
hassl-837	172	9	normality	normality	NOUN
hassl-837	172	10	test	test	NOUN
hassl-837	172	11	on	on	ADP
hassl-837	172	12	the	the	DET
hassl-837	172	13	effect	effect	NOUN
hassl-837	172	14	of	of	ADP
hassl-837	172	15	managerial	managerial	ADJ
hassl-837	172	16	ownership	ownership	NOUN
hassl-837	172	17	.	.	PUNCT
hassl-837	173	1	for	for	ADP
hassl-837	173	2	descriptive	descriptive	ADJ
hassl-837	173	3	analysis	analysis	NOUN
hassl-837	173	4	,	,	PUNCT
hassl-837	173	5	the	the	DET
hassl-837	173	6	table	table	NOUN
hassl-837	173	7	shows	show	VERB
hassl-837	173	8	minimum	minimum	ADJ
hassl-837	173	9	and	and	CCONJ
hassl-837	173	10	maximum	maximum	ADJ
hassl-837	173	11	value	value	NOUN
hassl-837	173	12	,	,	PUNCT
hassl-837	173	13	the	the	DET
hassl-837	173	14	mean	mean	ADJ
hassl-837	173	15	score	score	NOUN
hassl-837	173	16	,	,	PUNCT
hassl-837	173	17	the	the	DET
hassl-837	173	18	standard	standard	ADJ
hassl-837	173	19	deviation	deviation	NOUN
hassl-837	173	20	and	and	CCONJ
hassl-837	173	21	the	the	DET
hassl-837	173	22	non	non	ADJ
hassl-837	173	23	-	-	ADJ
hassl-837	173	24	missing	missing	ADJ
hassl-837	173	25	value	value	NOUN
hassl-837	173	26	that	that	PRON
hassl-837	173	27	constitute	constitute	VERB
hassl-837	173	28	the	the	DET
hassl-837	173	29	effect	effect	NOUN
hassl-837	173	30	of	of	ADP
hassl-837	173	31	managerial	managerial	ADJ
hassl-837	173	32	ownership	ownership	NOUN
hassl-837	173	33	.	.	PUNCT
hassl-837	174	1	the	the	DET
hassl-837	174	2	results	result	NOUN
hassl-837	174	3	showed	show	VERB
hassl-837	174	4	that	that	SCONJ
hassl-837	174	5	the	the	DET
hassl-837	174	6	mean	mean	ADJ
hassl-837	174	7	score	score	NOUN
hassl-837	174	8	was	be	AUX
hassl-837	174	9	3.89	3.89	NUM
hassl-837	174	10	with	with	ADP
hassl-837	174	11	an	an	DET
hassl-837	174	12	indication	indication	NOUN
hassl-837	174	13	that	that	SCONJ
hassl-837	174	14	the	the	DET
hassl-837	174	15	respondents	respondent	NOUN
hassl-837	174	16	have	have	AUX
hassl-837	174	17	low	low	ADV
hassl-837	174	18	perceived	perceive	VERB
hassl-837	174	19	opportunity	opportunity	NOUN
hassl-837	174	20	.	.	PUNCT
hassl-837	175	1	the	the	DET
hassl-837	175	2	lowest	low	ADJ
hassl-837	175	3	mean	mean	ADJ
hassl-837	175	4	score	score	NOUN
hassl-837	175	5	was	be	AUX
hassl-837	175	6	for	for	ADP
hassl-837	175	7	“	"	PUNCT
hassl-837	175	8	manager	manager	NOUN
hassl-837	175	9	that	that	PRON
hassl-837	175	10	have	have	VERB
hassl-837	175	11	to	to	PART
hassl-837	175	12	prepare	prepare	VERB
hassl-837	175	13	the	the	DET
hassl-837	175	14	account	account	NOUN
hassl-837	175	15	if	if	SCONJ
hassl-837	175	16	they	they	PRON
hassl-837	175	17	are	be	AUX
hassl-837	175	18	being	be	AUX
hassl-837	175	19	appointed	appoint	VERB
hassl-837	175	20	at	at	ADP
hassl-837	175	21	the	the	DET
hassl-837	175	22	respondents	respondent	NOUN
hassl-837	175	23	workplace	workplace	NOUN
hassl-837	175	24	”	"	PUNCT
hassl-837	175	25	with	with	ADP
hassl-837	175	26	a	a	DET
hassl-837	175	27	score	score	NOUN
hassl-837	175	28	of	of	ADP
hassl-837	175	29	3.67	3.67	NUM
hassl-837	175	30	and	and	CCONJ
hassl-837	175	31	maximum	maximum	ADJ
hassl-837	175	32	value	value	NOUN
hassl-837	175	33	of	of	ADP
hassl-837	175	34	5	5	NUM
hassl-837	175	35	.	.	PUNCT
hassl-837	176	1	it	it	PRON
hassl-837	176	2	indicated	indicate	VERB
hassl-837	176	3	that	that	SCONJ
hassl-837	176	4	most	most	ADJ
hassl-837	176	5	of	of	ADP
hassl-837	176	6	the	the	DET
hassl-837	176	7	respondents	respondent	NOUN
hassl-837	176	8	disagreed	disagree	VERB
hassl-837	176	9	that	that	SCONJ
hassl-837	176	10	managers	manager	NOUN
hassl-837	176	11	have	have	VERB
hassl-837	176	12	to	to	PART
hassl-837	176	13	prepare	prepare	VERB
hassl-837	176	14	humanities	humanity	NOUN
hassl-837	176	15	and	and	CCONJ
hassl-837	176	16	social	social	ADJ
hassl-837	176	17	sciences	science	NOUN
hassl-837	176	18	letters	letter	NOUN
hassl-837	176	19	,	,	PUNCT
hassl-837	176	20	2020	2020	NUM
hassl-837	176	21	,	,	PUNCT
hassl-837	176	22	8(1	8(1	NOUN
hassl-837	176	23	):	):	PUNCT
hassl-837	176	24	23	23	NUM
hassl-837	176	25	-	-	SYM
hassl-837	176	26	35	35	NUM
hassl-837	176	27	29	29	NUM
hassl-837	176	28	©	©	PROPN
hassl-837	176	29	2020	2020	NUM
hassl-837	176	30	conscientia	conscientia	PROPN
hassl-837	176	31	beam	beam	PROPN
hassl-837	176	32	.	.	PUNCT
hassl-837	177	1	all	all	DET
hassl-837	177	2	rights	right	NOUN
hassl-837	177	3	reserved	reserve	VERB
hassl-837	177	4	.	.	PUNCT
hassl-837	178	1	the	the	DET
hassl-837	178	2	account	account	NOUN
hassl-837	178	3	if	if	SCONJ
hassl-837	178	4	they	they	PRON
hassl-837	178	5	are	be	AUX
hassl-837	178	6	being	be	AUX
hassl-837	178	7	appointed	appoint	VERB
hassl-837	178	8	.	.	PUNCT
hassl-837	179	1	the	the	DET
hassl-837	179	2	highest	high	ADJ
hassl-837	179	3	mean	mean	ADJ
hassl-837	179	4	score	score	NOUN
hassl-837	179	5	of	of	ADP
hassl-837	179	6	4.09	4.09	NUM
hassl-837	179	7	was	be	AUX
hassl-837	179	8	for	for	ADP
hassl-837	179	9	“	"	PUNCT
hassl-837	179	10	trust	trust	NOUN
hassl-837	179	11	being	be	AUX
hassl-837	179	12	put	put	VERB
hassl-837	179	13	by	by	ADP
hassl-837	179	14	the	the	DET
hassl-837	179	15	company	company	NOUN
hassl-837	179	16	on	on	ADP
hassl-837	179	17	managers	manager	NOUN
hassl-837	179	18	is	be	AUX
hassl-837	179	19	highly	highly	ADV
hassl-837	179	20	valuable	valuable	ADJ
hassl-837	179	21	”	"	PUNCT
hassl-837	179	22	and	and	CCONJ
hassl-837	179	23	most	most	ADJ
hassl-837	179	24	of	of	ADP
hassl-837	179	25	the	the	DET
hassl-837	179	26	respondents	respondent	NOUN
hassl-837	179	27	agreed	agree	VERB
hassl-837	179	28	with	with	ADP
hassl-837	179	29	that	that	PRON
hassl-837	179	30	.	.	PUNCT
hassl-837	180	1	the	the	DET
hassl-837	180	2	non	non	ADJ
hassl-837	180	3	-	-	ADJ
hassl-837	180	4	missing	missing	ADJ
hassl-837	180	5	value	value	NOUN
hassl-837	180	6	n	n	PRON
hassl-837	180	7	was	be	AUX
hassl-837	180	8	70	70	NUM
hassl-837	180	9	and	and	CCONJ
hassl-837	180	10	this	this	PRON
hassl-837	180	11	was	be	AUX
hassl-837	180	12	in	in	ADP
hassl-837	180	13	agreement	agreement	NOUN
hassl-837	180	14	with	with	ADP
hassl-837	180	15	the	the	DET
hassl-837	180	16	number	number	NOUN
hassl-837	180	17	of	of	ADP
hassl-837	180	18	respondents‟	respondents‟	ADV
hassl-837	180	19	feedback	feedback	NOUN
hassl-837	180	20	that	that	PRON
hassl-837	180	21	indicated	indicate	VERB
hassl-837	180	22	that	that	SCONJ
hassl-837	180	23	there	there	PRON
hassl-837	180	24	was	be	VERB
hassl-837	180	25	no	no	DET
hassl-837	180	26	missing	miss	VERB
hassl-837	180	27	value	value	NOUN
hassl-837	180	28	in	in	ADP
hassl-837	180	29	the	the	DET
hassl-837	180	30	sample	sample	NOUN
hassl-837	180	31	.	.	PUNCT
hassl-837	181	1	table-3	table-3	NUM
hassl-837	181	2	.	.	PUNCT
hassl-837	182	1	descriptive	descriptive	ADJ
hassl-837	182	2	statistics	statistic	NOUN
hassl-837	182	3	on	on	ADP
hassl-837	182	4	managerial	managerial	ADJ
hassl-837	182	5	ownership	ownership	NOUN
hassl-837	182	6	.	.	PUNCT
hassl-837	183	1	list	list	NOUN
hassl-837	183	2	of	of	ADP
hassl-837	183	3	construct	construct	NOUN
hassl-837	183	4	and	and	CCONJ
hassl-837	183	5	measures	measure	NOUN
hassl-837	183	6	n	n	PRON
hassl-837	183	7	minimum	minimum	ADJ
hassl-837	183	8	maximum	maximum	ADJ
hassl-837	183	9	mean	mean	NOUN
hassl-837	183	10	sd	sd	ADP
hassl-837	183	11	skewness	skewness	NOUN
hassl-837	183	12	=	=	SYM
hassl-837	183	13	-5.34	-5.34	NOUN
hassl-837	183	14	kurtosis	kurtosis	NOUN
hassl-837	183	15	=	=	NOUN
hassl-837	183	16	21.23	21.23	NUM
hassl-837	183	17	1	1	NUM
hassl-837	183	18	.	.	PUNCT
hassl-837	183	19	family	family	NOUN
hassl-837	183	20	-	-	PUNCT
hassl-837	183	21	owned	own	VERB
hassl-837	183	22	business	business	NOUN
hassl-837	183	23	handles	handle	VERB
hassl-837	183	24	the	the	DET
hassl-837	183	25	company	company	NOUN
hassl-837	183	26	's	's	PART
hassl-837	183	27	accounts	account	NOUN
hassl-837	183	28	internally	internally	ADV
hassl-837	183	29	70	70	NUM
hassl-837	183	30	1	1	NUM
hassl-837	183	31	5	5	NUM
hassl-837	183	32	3.76	3.76	NUM
hassl-837	183	33	.669	.669	NUM
hassl-837	183	34	2	2	NUM
hassl-837	183	35	.	.	PUNCT
hassl-837	184	1	if	if	SCONJ
hassl-837	184	2	managers	manager	NOUN
hassl-837	184	3	are	be	AUX
hassl-837	184	4	being	be	AUX
hassl-837	184	5	appointed	appoint	VERB
hassl-837	184	6	,	,	PUNCT
hassl-837	184	7	their	their	PRON
hassl-837	184	8	tasks	task	NOUN
hassl-837	184	9	include	include	VERB
hassl-837	184	10	the	the	DET
hassl-837	184	11	preparation	preparation	NOUN
hassl-837	184	12	of	of	ADP
hassl-837	184	13	accounts	account	NOUN
hassl-837	184	14	70	70	NUM
hassl-837	184	15	1	1	NUM
hassl-837	184	16	5	5	NUM
hassl-837	184	17	3.67	3.67	NUM
hassl-837	184	18	.675	.675	NUM
hassl-837	184	19	3	3	NUM
hassl-837	184	20	.	.	PUNCT
hassl-837	185	1	the	the	DET
hassl-837	185	2	trust	trust	NOUN
hassl-837	185	3	being	be	AUX
hassl-837	185	4	put	put	VERB
hassl-837	185	5	by	by	ADP
hassl-837	185	6	the	the	DET
hassl-837	185	7	company	company	NOUN
hassl-837	185	8	on	on	ADP
hassl-837	185	9	managers	manager	NOUN
hassl-837	185	10	is	be	AUX
hassl-837	185	11	highly	highly	ADV
hassl-837	185	12	valuable	valuable	ADJ
hassl-837	185	13	70	70	NUM
hassl-837	185	14	3	3	NUM
hassl-837	185	15	5	5	NUM
hassl-837	185	16	4.09	4.09	NUM
hassl-837	185	17	.474	.474	NUM
hassl-837	185	18	4	4	NUM
hassl-837	185	19	.	.	X
hassl-837	185	20	separation	separation	NOUN
hassl-837	185	21	between	between	ADP
hassl-837	185	22	owners	owner	NOUN
hassl-837	185	23	and	and	CCONJ
hassl-837	185	24	manager	manager	NOUN
hassl-837	185	25	increases	increase	VERB
hassl-837	185	26	agency	agency	NOUN
hassl-837	185	27	costs	cost	NOUN
hassl-837	185	28	which	which	PRON
hassl-837	185	29	allows	allow	VERB
hassl-837	185	30	for	for	ADP
hassl-837	185	31	voluntary	voluntary	ADJ
hassl-837	185	32	audit	audit	NOUN
hassl-837	185	33	70	70	NUM
hassl-837	185	34	3	3	NUM
hassl-837	185	35	5	5	NUM
hassl-837	185	36	3.97	3.97	NUM
hassl-837	185	37	.481	.481	NUM
hassl-837	185	38	5	5	NUM
hassl-837	185	39	.	.	PUNCT
hassl-837	185	40	whether	whether	SCONJ
hassl-837	185	41	company	company	NOUN
hassl-837	185	42	accounts	account	NOUN
hassl-837	185	43	are	be	AUX
hassl-837	185	44	audited	audit	VERB
hassl-837	185	45	it	it	PRON
hassl-837	185	46	will	will	AUX
hassl-837	185	47	affect	affect	VERB
hassl-837	185	48	the	the	DET
hassl-837	185	49	trust	trust	NOUN
hassl-837	185	50	between	between	ADP
hassl-837	185	51	owners	owner	NOUN
hassl-837	185	52	and	and	CCONJ
hassl-837	185	53	management	management	NOUN
hassl-837	185	54	70	70	NUM
hassl-837	185	55	1	1	NUM
hassl-837	185	56	5	5	NUM
hassl-837	185	57	3.96	3.96	NUM
hassl-837	185	58	.576	.576	NUM
hassl-837	185	59	valid	valid	ADJ
hassl-837	185	60	n	n	CCONJ
hassl-837	185	61	(	(	PUNCT
hassl-837	185	62	listwise	listwise	PROPN
hassl-837	185	63	)	)	PUNCT
hassl-837	185	64	70	70	NUM
hassl-837	185	65	total	total	NOUN
hassl-837	185	66	3.89	3.89	NUM
hassl-837	185	67	based	base	VERB
hassl-837	185	68	on	on	ADP
hassl-837	185	69	table	table	NOUN
hassl-837	185	70	3	3	NUM
hassl-837	185	71	the	the	DET
hassl-837	185	72	skewness	skewness	NOUN
hassl-837	185	73	result	result	NOUN
hassl-837	185	74	showed	show	VERB
hassl-837	185	75	a	a	DET
hassl-837	185	76	score	score	NOUN
hassl-837	185	77	of	of	ADP
hassl-837	185	78	-5.34	-5.34	NOUN
hassl-837	185	79	implying	imply	VERB
hassl-837	185	80	a	a	DET
hassl-837	185	81	slightly	slightly	ADV
hassl-837	185	82	negatively	negatively	ADV
hassl-837	185	83	skewed	skew	VERB
hassl-837	185	84	distribution	distribution	NOUN
hassl-837	185	85	of	of	ADP
hassl-837	185	86	data	datum	NOUN
hassl-837	185	87	.	.	PUNCT
hassl-837	186	1	this	this	PRON
hassl-837	186	2	meant	mean	VERB
hassl-837	186	3	that	that	SCONJ
hassl-837	186	4	the	the	DET
hassl-837	186	5	tail	tail	NOUN
hassl-837	186	6	of	of	ADP
hassl-837	186	7	distribution	distribution	NOUN
hassl-837	186	8	points	point	NOUN
hassl-837	186	9	slightly	slightly	ADV
hassl-837	186	10	to	to	ADP
hassl-837	186	11	the	the	DET
hassl-837	186	12	left	left	NOUN
hassl-837	186	13	or	or	CCONJ
hassl-837	186	14	the	the	DET
hassl-837	186	15	distribution	distribution	NOUN
hassl-837	186	16	has	have	VERB
hassl-837	186	17	a	a	DET
hassl-837	186	18	long	long	ADJ
hassl-837	186	19	,	,	PUNCT
hassl-837	186	20	left	leave	VERB
hassl-837	186	21	tail	tail	NOUN
hassl-837	186	22	.	.	PUNCT
hassl-837	187	1	for	for	ADP
hassl-837	187	2	a	a	DET
hassl-837	187	3	negative	negative	ADJ
hassl-837	187	4	skew	skew	NOUN
hassl-837	187	5	,	,	PUNCT
hassl-837	187	6	the	the	DET
hassl-837	187	7	median	median	NOUN
hassl-837	187	8	is	be	AUX
hassl-837	187	9	larger	large	ADJ
hassl-837	187	10	than	than	ADP
hassl-837	187	11	the	the	DET
hassl-837	187	12	mean	mean	NOUN
hassl-837	187	13	and	and	CCONJ
hassl-837	187	14	the	the	DET
hassl-837	187	15	mean	mean	NOUN
hassl-837	187	16	is	be	AUX
hassl-837	187	17	also	also	ADV
hassl-837	187	18	located	locate	VERB
hassl-837	187	19	to	to	ADP
hassl-837	187	20	the	the	DET
hassl-837	187	21	left	left	NOUN
hassl-837	187	22	of	of	ADP
hassl-837	187	23	the	the	DET
hassl-837	187	24	peak	peak	NOUN
hassl-837	187	25	.	.	PUNCT
hassl-837	188	1	the	the	DET
hassl-837	188	2	value	value	NOUN
hassl-837	188	3	of	of	ADP
hassl-837	188	4	kurtosis	kurtosis	NOUN
hassl-837	188	5	based	base	VERB
hassl-837	188	6	on	on	ADP
hassl-837	188	7	above	above	ADP
hassl-837	188	8	results	result	NOUN
hassl-837	188	9	showed	show	VERB
hassl-837	188	10	a	a	DET
hassl-837	188	11	value	value	NOUN
hassl-837	188	12	of	of	ADP
hassl-837	188	13	21.23	21.23	NUM
hassl-837	188	14	which	which	PRON
hassl-837	188	15	indicated	indicate	VERB
hassl-837	188	16	that	that	SCONJ
hassl-837	188	17	the	the	DET
hassl-837	188	18	data	datum	NOUN
hassl-837	188	19	was	be	AUX
hassl-837	188	20	slightly	slightly	ADV
hassl-837	188	21	positively	positively	ADV
hassl-837	188	22	skewed	skew	VERB
hassl-837	188	23	with	with	ADP
hassl-837	188	24	high	high	ADJ
hassl-837	188	25	scores	score	NOUN
hassl-837	188	26	at	at	ADP
hassl-837	188	27	the	the	DET
hassl-837	188	28	lower	low	ADJ
hassl-837	188	29	end	end	NOUN
hassl-837	188	30	which	which	PRON
hassl-837	188	31	also	also	ADV
hassl-837	188	32	implied	imply	VERB
hassl-837	188	33	that	that	SCONJ
hassl-837	188	34	a	a	DET
hassl-837	188	35	huge	huge	ADJ
hassl-837	188	36	number	number	NOUN
hassl-837	188	37	of	of	ADP
hassl-837	188	38	respondents	respondent	NOUN
hassl-837	188	39	have	have	VERB
hassl-837	188	40	a	a	DET
hassl-837	188	41	low	low	ADJ
hassl-837	188	42	effect	effect	NOUN
hassl-837	188	43	on	on	ADP
hassl-837	188	44	managerial	managerial	ADJ
hassl-837	188	45	ownership	ownership	NOUN
hassl-837	188	46	.	.	PUNCT
hassl-837	189	1	a	a	DET
hassl-837	189	2	positive	positive	ADJ
hassl-837	189	3	kurtosis	kurtosis	NOUN
hassl-837	189	4	score	score	NOUN
hassl-837	189	5	also	also	ADV
hassl-837	189	6	indicated	indicate	VERB
hassl-837	189	7	that	that	SCONJ
hassl-837	189	8	the	the	DET
hassl-837	189	9	distribution	distribution	NOUN
hassl-837	189	10	of	of	ADP
hassl-837	189	11	data	datum	NOUN
hassl-837	189	12	has	have	VERB
hassl-837	189	13	a	a	DET
hassl-837	189	14	heavier	heavy	ADJ
hassl-837	189	15	tails	tail	NOUN
hassl-837	189	16	and	and	CCONJ
hassl-837	189	17	a	a	DET
hassl-837	189	18	sharper	sharp	ADJ
hassl-837	189	19	peak	peak	NOUN
hassl-837	189	20	.	.	PUNCT
hassl-837	190	1	table	table	NOUN
hassl-837	190	2	4	4	NUM
hassl-837	190	3	presents	present	VERB
hassl-837	190	4	the	the	DET
hassl-837	190	5	descriptive	descriptive	ADJ
hassl-837	190	6	analysis	analysis	NOUN
hassl-837	190	7	and	and	CCONJ
hassl-837	190	8	normality	normality	NOUN
hassl-837	190	9	test	test	NOUN
hassl-837	190	10	on	on	ADP
hassl-837	190	11	perception	perception	NOUN
hassl-837	190	12	of	of	ADP
hassl-837	190	13	managers	manager	NOUN
hassl-837	190	14	.	.	PUNCT
hassl-837	191	1	for	for	ADP
hassl-837	191	2	the	the	DET
hassl-837	191	3	descriptive	descriptive	ADJ
hassl-837	191	4	analysis	analysis	NOUN
hassl-837	191	5	,	,	PUNCT
hassl-837	191	6	the	the	DET
hassl-837	191	7	table	table	NOUN
hassl-837	191	8	shows	show	VERB
hassl-837	191	9	the	the	DET
hassl-837	191	10	minimum	minimum	ADJ
hassl-837	191	11	and	and	CCONJ
hassl-837	191	12	maximum	maximum	ADJ
hassl-837	191	13	value	value	NOUN
hassl-837	191	14	,	,	PUNCT
hassl-837	191	15	the	the	DET
hassl-837	191	16	mean	mean	ADJ
hassl-837	191	17	score	score	NOUN
hassl-837	191	18	and	and	CCONJ
hassl-837	191	19	standard	standard	ADJ
hassl-837	191	20	deviation	deviation	NOUN
hassl-837	191	21	as	as	ADV
hassl-837	191	22	well	well	ADV
hassl-837	191	23	as	as	ADP
hassl-837	191	24	the	the	DET
hassl-837	191	25	non	non	ADJ
hassl-837	191	26	-	-	ADJ
hassl-837	191	27	missing	missing	ADJ
hassl-837	191	28	value	value	NOUN
hassl-837	191	29	n	n	CCONJ
hassl-837	191	30	that	that	PRON
hassl-837	191	31	measure	measure	VERB
hassl-837	191	32	the	the	DET
hassl-837	191	33	rationalization	rationalization	NOUN
hassl-837	191	34	variable	variable	NOUN
hassl-837	191	35	.	.	PUNCT
hassl-837	192	1	the	the	DET
hassl-837	192	2	results	result	NOUN
hassl-837	192	3	showed	show	VERB
hassl-837	192	4	that	that	SCONJ
hassl-837	192	5	the	the	DET
hassl-837	192	6	mean	mean	ADJ
hassl-837	192	7	score	score	NOUN
hassl-837	192	8	was	be	AUX
hassl-837	192	9	3.68	3.68	NUM
hassl-837	192	10	which	which	PRON
hassl-837	192	11	indicated	indicate	VERB
hassl-837	192	12	that	that	SCONJ
hassl-837	192	13	most	most	ADJ
hassl-837	192	14	of	of	ADP
hassl-837	192	15	the	the	DET
hassl-837	192	16	respondents	respondent	NOUN
hassl-837	192	17	have	have	VERB
hassl-837	192	18	low	low	ADJ
hassl-837	192	19	perception	perception	NOUN
hassl-837	192	20	of	of	ADP
hassl-837	192	21	managers	manager	NOUN
hassl-837	192	22	.	.	PUNCT
hassl-837	193	1	the	the	DET
hassl-837	193	2	measure	measure	NOUN
hassl-837	193	3	with	with	ADP
hassl-837	193	4	the	the	DET
hassl-837	193	5	lowest	low	ADJ
hassl-837	193	6	mean	mean	ADJ
hassl-837	193	7	score	score	NOUN
hassl-837	193	8	of	of	ADP
hassl-837	193	9	2.61	2.61	NUM
hassl-837	193	10	with	with	ADP
hassl-837	193	11	the	the	DET
hassl-837	193	12	maximum	maximum	ADJ
hassl-837	193	13	value	value	NOUN
hassl-837	193	14	5	5	NUM
hassl-837	193	15	was	be	AUX
hassl-837	193	16	for	for	SCONJ
hassl-837	193	17	“	"	PUNCT
hassl-837	193	18	managers	manager	NOUN
hassl-837	193	19	that	that	PRON
hassl-837	193	20	handle	handle	VERB
hassl-837	193	21	company	company	NOUN
hassl-837	193	22	accounts	account	NOUN
hassl-837	193	23	have	have	VERB
hassl-837	193	24	professional	professional	ADJ
hassl-837	193	25	qualification	qualification	NOUN
hassl-837	193	26	of	of	ADP
hassl-837	193	27	accounts	account	NOUN
hassl-837	193	28	”	"	PUNCT
hassl-837	193	29	where	where	SCONJ
hassl-837	193	30	most	most	ADJ
hassl-837	193	31	of	of	ADP
hassl-837	193	32	the	the	DET
hassl-837	193	33	respondents	respondent	NOUN
hassl-837	193	34	disagreed	disagree	VERB
hassl-837	193	35	that	that	SCONJ
hassl-837	193	36	managers	manager	NOUN
hassl-837	193	37	that	that	PRON
hassl-837	193	38	were	be	AUX
hassl-837	193	39	appointed	appoint	VERB
hassl-837	193	40	by	by	ADP
hassl-837	193	41	the	the	DET
hassl-837	193	42	company	company	NOUN
hassl-837	193	43	and	and	CCONJ
hassl-837	193	44	were	be	AUX
hassl-837	193	45	given	give	VERB
hassl-837	193	46	a	a	DET
hassl-837	193	47	task	task	NOUN
hassl-837	193	48	to	to	PART
hassl-837	193	49	handle	handle	VERB
hassl-837	193	50	company	company	NOUN
hassl-837	193	51	accounts	account	NOUN
hassl-837	193	52	have	have	VERB
hassl-837	193	53	a	a	DET
hassl-837	193	54	background	background	NOUN
hassl-837	193	55	with	with	ADP
hassl-837	193	56	relevant	relevant	ADJ
hassl-837	193	57	professional	professional	ADJ
hassl-837	193	58	qualifications	qualification	NOUN
hassl-837	193	59	.	.	PUNCT
hassl-837	194	1	the	the	DET
hassl-837	194	2	highest	high	ADJ
hassl-837	194	3	mean	mean	ADJ
hassl-837	194	4	score	score	NOUN
hassl-837	194	5	of	of	ADP
hassl-837	194	6	4.16	4.16	NUM
hassl-837	194	7	was	be	AUX
hassl-837	194	8	for	for	SCONJ
hassl-837	194	9	“	"	PUNCT
hassl-837	194	10	manager	manager	NOUN
hassl-837	194	11	must	must	AUX
hassl-837	194	12	know	know	VERB
hassl-837	194	13	how	how	SCONJ
hassl-837	194	14	to	to	PART
hassl-837	194	15	interpret	interpret	VERB
hassl-837	194	16	and	and	CCONJ
hassl-837	194	17	read	read	VERB
hassl-837	194	18	financial	financial	ADJ
hassl-837	194	19	statements	statement	NOUN
hassl-837	194	20	”	"	PUNCT
hassl-837	194	21	where	where	SCONJ
hassl-837	194	22	most	most	ADJ
hassl-837	194	23	of	of	ADP
hassl-837	194	24	the	the	DET
hassl-837	194	25	respondents	respondent	NOUN
hassl-837	194	26	agreed	agree	VERB
hassl-837	194	27	that	that	SCONJ
hassl-837	194	28	the	the	DET
hassl-837	194	29	company	company	NOUN
hassl-837	194	30	they	they	PRON
hassl-837	194	31	are	be	AUX
hassl-837	194	32	working	work	VERB
hassl-837	194	33	in	in	ADP
hassl-837	194	34	must	must	AUX
hassl-837	194	35	have	have	VERB
hassl-837	194	36	managers	manager	NOUN
hassl-837	194	37	that	that	PRON
hassl-837	194	38	know	know	VERB
hassl-837	194	39	how	how	SCONJ
hassl-837	194	40	to	to	PART
hassl-837	194	41	read	read	VERB
hassl-837	194	42	or	or	CCONJ
hassl-837	194	43	interpret	interpret	VERB
hassl-837	194	44	the	the	DET
hassl-837	194	45	financial	financial	ADJ
hassl-837	194	46	statements	statement	NOUN
hassl-837	194	47	.	.	PUNCT
hassl-837	195	1	the	the	DET
hassl-837	195	2	non	non	ADJ
hassl-837	195	3	-	-	ADJ
hassl-837	195	4	missing	missing	ADJ
hassl-837	195	5	value	value	NOUN
hassl-837	195	6	also	also	ADV
hassl-837	195	7	showed	show	VERB
hassl-837	195	8	the	the	DET
hassl-837	195	9	value	value	NOUN
hassl-837	195	10	of	of	ADP
hassl-837	195	11	70	70	NUM
hassl-837	195	12	that	that	PRON
hassl-837	195	13	tallies	tally	NOUN
hassl-837	195	14	with	with	ADP
hassl-837	195	15	the	the	DET
hassl-837	195	16	numbers	number	NOUN
hassl-837	195	17	of	of	ADP
hassl-837	195	18	feedback	feedback	NOUN
hassl-837	195	19	received	receive	VERB
hassl-837	195	20	indicating	indicate	VERB
hassl-837	195	21	that	that	SCONJ
hassl-837	195	22	there	there	PRON
hassl-837	195	23	was	be	VERB
hassl-837	195	24	no	no	DET
hassl-837	195	25	missing	miss	VERB
hassl-837	195	26	value	value	NOUN
hassl-837	195	27	in	in	ADP
hassl-837	195	28	the	the	DET
hassl-837	195	29	sample	sample	NOUN
hassl-837	195	30	for	for	ADP
hassl-837	195	31	rationalization	rationalization	NOUN
hassl-837	195	32	variable	variable	NOUN
hassl-837	195	33	.	.	PUNCT
hassl-837	196	1	based	base	VERB
hassl-837	196	2	on	on	ADP
hassl-837	196	3	table	table	NOUN
hassl-837	196	4	4	4	NUM
hassl-837	196	5	the	the	DET
hassl-837	196	6	skewness	skewness	NOUN
hassl-837	196	7	result	result	NOUN
hassl-837	196	8	showed	show	VERB
hassl-837	196	9	a	a	DET
hassl-837	196	10	score	score	NOUN
hassl-837	196	11	of	of	ADP
hassl-837	196	12	.004	.004	NUM
hassl-837	196	13	in	in	ADP
hassl-837	196	14	which	which	PRON
hassl-837	196	15	it	it	PRON
hassl-837	196	16	implied	imply	VERB
hassl-837	196	17	a	a	DET
hassl-837	196	18	positively	positively	ADV
hassl-837	196	19	skewed	skewed	ADJ
hassl-837	196	20	distribution	distribution	NOUN
hassl-837	196	21	of	of	ADP
hassl-837	196	22	data	datum	NOUN
hassl-837	196	23	with	with	ADP
hassl-837	196	24	the	the	DET
hassl-837	196	25	lower	low	ADJ
hassl-837	196	26	end	end	NOUN
hassl-837	196	27	as	as	ADP
hassl-837	196	28	having	have	VERB
hassl-837	196	29	a	a	DET
hassl-837	196	30	high	high	ADJ
hassl-837	196	31	score	score	NOUN
hassl-837	196	32	.	.	PUNCT
hassl-837	197	1	it	it	PRON
hassl-837	197	2	also	also	ADV
hassl-837	197	3	indicated	indicate	VERB
hassl-837	197	4	that	that	SCONJ
hassl-837	197	5	the	the	DET
hassl-837	197	6	mean	mean	NOUN
hassl-837	197	7	is	be	AUX
hassl-837	197	8	situated	situate	VERB
hassl-837	197	9	to	to	ADP
hassl-837	197	10	the	the	DET
hassl-837	197	11	right	right	NOUN
hassl-837	197	12	of	of	ADP
hassl-837	197	13	the	the	DET
hassl-837	197	14	median	median	NOUN
hassl-837	197	15	or	or	CCONJ
hassl-837	197	16	the	the	DET
hassl-837	197	17	mean	mean	ADJ
hassl-837	197	18	score	score	NOUN
hassl-837	197	19	is	be	AUX
hassl-837	197	20	greater	great	ADJ
hassl-837	197	21	than	than	ADP
hassl-837	197	22	the	the	DET
hassl-837	197	23	median	median	NOUN
hassl-837	197	24	.	.	PUNCT
hassl-837	198	1	a	a	DET
hassl-837	198	2	positively	positively	ADV
hassl-837	198	3	skewed	skewed	ADJ
hassl-837	198	4	data	datum	NOUN
hassl-837	198	5	also	also	ADV
hassl-837	198	6	shows	show	VERB
hassl-837	198	7	that	that	SCONJ
hassl-837	198	8	the	the	DET
hassl-837	198	9	distribution	distribution	NOUN
hassl-837	198	10	data	datum	NOUN
hassl-837	198	11	tail	tail	NOUN
hassl-837	198	12	is	be	AUX
hassl-837	198	13	longer	long	ADJ
hassl-837	198	14	on	on	ADP
hassl-837	198	15	the	the	DET
hassl-837	198	16	positive	positive	ADJ
hassl-837	198	17	direction	direction	NOUN
hassl-837	198	18	of	of	ADP
hassl-837	198	19	the	the	DET
hassl-837	198	20	number	number	NOUN
hassl-837	198	21	line	line	NOUN
hassl-837	198	22	.	.	PUNCT
hassl-837	199	1	the	the	DET
hassl-837	199	2	kurtosis	kurtosis	NOUN
hassl-837	199	3	score	score	NOUN
hassl-837	199	4	showed	show	VERB
hassl-837	199	5	a	a	DET
hassl-837	199	6	value	value	NOUN
hassl-837	199	7	of	of	ADP
hassl-837	199	8	9.96	9.96	NUM
hassl-837	199	9	that	that	PRON
hassl-837	199	10	indicated	indicate	VERB
hassl-837	199	11	the	the	DET
hassl-837	199	12	data	datum	NOUN
hassl-837	199	13	was	be	AUX
hassl-837	199	14	slightly	slightly	ADV
hassl-837	199	15	positively	positively	ADV
hassl-837	199	16	skewed	skew	VERB
hassl-837	199	17	with	with	ADP
hassl-837	199	18	high	high	ADJ
hassl-837	199	19	scores	score	NOUN
hassl-837	199	20	at	at	ADP
hassl-837	199	21	the	the	DET
hassl-837	199	22	lower	low	ADJ
hassl-837	199	23	end	end	NOUN
hassl-837	199	24	and	and	CCONJ
hassl-837	199	25	implied	imply	VERB
hassl-837	199	26	that	that	SCONJ
hassl-837	199	27	a	a	DET
hassl-837	199	28	huge	huge	ADJ
hassl-837	199	29	number	number	NOUN
hassl-837	199	30	of	of	ADP
hassl-837	199	31	respondents	respondent	NOUN
hassl-837	199	32	have	have	VERB
hassl-837	199	33	a	a	DET
hassl-837	199	34	low	low	ADJ
hassl-837	199	35	opportunity	opportunity	NOUN
hassl-837	199	36	.	.	PUNCT
hassl-837	200	1	a	a	DET
hassl-837	200	2	positive	positive	ADJ
hassl-837	200	3	kurtosis	kurtosis	NOUN
hassl-837	200	4	score	score	NOUN
hassl-837	200	5	also	also	ADV
hassl-837	200	6	indicated	indicate	VERB
hassl-837	200	7	that	that	SCONJ
hassl-837	200	8	the	the	DET
hassl-837	200	9	distribution	distribution	NOUN
hassl-837	200	10	of	of	ADP
hassl-837	200	11	data	datum	NOUN
hassl-837	200	12	has	have	VERB
hassl-837	200	13	heavier	heavy	ADJ
hassl-837	200	14	tails	tail	NOUN
hassl-837	200	15	and	and	CCONJ
hassl-837	200	16	a	a	DET
hassl-837	200	17	sharper	sharp	ADJ
hassl-837	200	18	peak	peak	NOUN
hassl-837	200	19	.	.	PUNCT
hassl-837	201	1	humanities	humanity	NOUN
hassl-837	201	2	and	and	CCONJ
hassl-837	201	3	social	social	ADJ
hassl-837	201	4	sciences	science	NOUN
hassl-837	201	5	letters	letter	NOUN
hassl-837	201	6	,	,	PUNCT
hassl-837	201	7	2020	2020	NUM
hassl-837	201	8	,	,	PUNCT
hassl-837	201	9	8(1	8(1	NOUN
hassl-837	201	10	):	):	PUNCT
hassl-837	201	11	23	23	NUM
hassl-837	201	12	-	-	SYM
hassl-837	201	13	35	35	NUM
hassl-837	201	14	30	30	NUM
hassl-837	201	15	©	©	PROPN
hassl-837	201	16	2020	2020	NUM
hassl-837	201	17	conscientia	conscientia	PROPN
hassl-837	201	18	beam	beam	PROPN
hassl-837	201	19	.	.	PUNCT
hassl-837	202	1	all	all	DET
hassl-837	202	2	rights	right	NOUN
hassl-837	202	3	reserved	reserve	VERB
hassl-837	202	4	.	.	PUNCT
hassl-837	203	1	table-4	table-4	NOUN
hassl-837	203	2	.	.	PUNCT
hassl-837	203	3	descriptive	descriptive	ADJ
hassl-837	203	4	statistics	statistic	NOUN
hassl-837	203	5	on	on	ADP
hassl-837	203	6	managers‟	managers‟	NOUN
hassl-837	203	7	perception	perception	NOUN
hassl-837	203	8	of	of	ADP
hassl-837	203	9	voluntary	voluntary	ADJ
hassl-837	203	10	audit	audit	NOUN
hassl-837	203	11	.	.	PUNCT
hassl-837	204	1	list	list	NOUN
hassl-837	204	2	of	of	ADP
hassl-837	204	3	construct	construct	NOUN
hassl-837	204	4	and	and	CCONJ
hassl-837	204	5	measures	measure	NOUN
hassl-837	204	6	n	n	PRON
hassl-837	204	7	minimum	minimum	ADJ
hassl-837	204	8	maximum	maximum	ADJ
hassl-837	204	9	mean	mean	NOUN
hassl-837	204	10	sd	sd	ADP
hassl-837	204	11	skewness	skewness	NOUN
hassl-837	204	12	=	=	SYM
hassl-837	204	13	.004	.004	NUM
hassl-837	204	14	kurtosis	kurtosis	NOUN
hassl-837	204	15	=	=	NOUN
hassl-837	204	16	9.96	9.96	NUM
hassl-837	204	17	1	1	NUM
hassl-837	204	18	.	.	PUNCT
hassl-837	205	1	manager	manager	NOUN
hassl-837	205	2	that	that	PRON
hassl-837	205	3	handle	handle	VERB
hassl-837	205	4	company	company	NOUN
hassl-837	205	5	accounts	account	NOUN
hassl-837	205	6	have	have	VERB
hassl-837	205	7	only	only	ADV
hassl-837	205	8	vocational	vocational	ADJ
hassl-837	205	9	qualifications	qualification	NOUN
hassl-837	205	10	of	of	ADP
hassl-837	205	11	accounting	account	VERB
hassl-837	205	12	70	70	NUM
hassl-837	205	13	2	2	NUM
hassl-837	205	14	5	5	NUM
hassl-837	205	15	3.46	3.46	NUM
hassl-837	205	16	.674	.674	NUM
hassl-837	205	17	2	2	NUM
hassl-837	205	18	.	.	PUNCT
hassl-837	205	19	manager	manager	NOUN
hassl-837	205	20	that	that	PRON
hassl-837	205	21	handle	handle	VERB
hassl-837	205	22	company	company	NOUN
hassl-837	205	23	accounts	account	NOUN
hassl-837	205	24	have	have	VERB
hassl-837	205	25	professional	professional	ADJ
hassl-837	205	26	qualifications	qualification	NOUN
hassl-837	205	27	of	of	ADP
hassl-837	205	28	accounting	accounting	NOUN
hassl-837	205	29	(	(	PUNCT
hassl-837	205	30	eg	eg	NOUN
hassl-837	205	31	.	.	PUNCT
hassl-837	205	32	acca	acca	PROPN
hassl-837	205	33	or	or	CCONJ
hassl-837	205	34	cpa	cpa	NOUN
hassl-837	205	35	)	)	PUNCT
hassl-837	205	36	70	70	NUM
hassl-837	205	37	1	1	NUM
hassl-837	205	38	5	5	NUM
hassl-837	205	39	2.61	2.61	NUM
hassl-837	205	40	.906	.906	NUM
hassl-837	205	41	3	3	NUM
hassl-837	205	42	.	.	PUNCT
hassl-837	206	1	manager	manager	NOUN
hassl-837	206	2	must	must	AUX
hassl-837	206	3	have	have	VERB
hassl-837	206	4	a	a	DET
hassl-837	206	5	strong	strong	ADJ
hassl-837	206	6	background	background	NOUN
hassl-837	206	7	in	in	ADP
hassl-837	206	8	accounting	account	VERB
hassl-837	206	9	70	70	NUM
hassl-837	206	10	2	2	NUM
hassl-837	206	11	5	5	NUM
hassl-837	206	12	4.04	4.04	NUM
hassl-837	206	13	.464	.464	NUM
hassl-837	206	14	4	4	NUM
hassl-837	206	15	.	.	PUNCT
hassl-837	206	16	manager	manager	NOUN
hassl-837	206	17	must	must	AUX
hassl-837	206	18	know	know	VERB
hassl-837	206	19	how	how	SCONJ
hassl-837	206	20	to	to	PART
hassl-837	206	21	interpret	interpret	VERB
hassl-837	206	22	and	and	CCONJ
hassl-837	206	23	read	read	VERB
hassl-837	206	24	financial	financial	ADJ
hassl-837	206	25	statements	statement	NOUN
hassl-837	206	26	70	70	NUM
hassl-837	206	27	2	2	NUM
hassl-837	206	28	5	5	NUM
hassl-837	206	29	4.16	4.16	NUM
hassl-837	206	30	.555	.555	NUM
hassl-837	206	31	5	5	NUM
hassl-837	206	32	.	.	PUNCT
hassl-837	207	1	manager	manager	NOUN
hassl-837	207	2	must	must	AUX
hassl-837	207	3	be	be	AUX
hassl-837	207	4	able	able	ADJ
hassl-837	207	5	to	to	PART
hassl-837	207	6	proofread	proofread	VERB
hassl-837	207	7	the	the	DET
hassl-837	207	8	accounts	account	NOUN
hassl-837	207	9	before	before	ADP
hassl-837	207	10	surrendering	surrender	VERB
hassl-837	207	11	to	to	ADP
hassl-837	207	12	shareholder	shareholder	NOUN
hassl-837	207	13	or	or	CCONJ
hassl-837	207	14	stakeholder	stakeholder	NOUN
hassl-837	207	15	or	or	CCONJ
hassl-837	207	16	auditor	auditor	NOUN
hassl-837	207	17	.	.	PUNCT
hassl-837	208	1	70	70	NUM
hassl-837	208	2	3	3	NUM
hassl-837	208	3	5	5	NUM
hassl-837	208	4	4.14	4.14	NUM
hassl-837	208	5	.546	.546	NUM
hassl-837	208	6	valid	valid	ADJ
hassl-837	208	7	n	n	CCONJ
hassl-837	208	8	(	(	PUNCT
hassl-837	208	9	listwise	listwise	PROPN
hassl-837	208	10	)	)	PUNCT
hassl-837	208	11	70	70	NUM
hassl-837	208	12	total	total	NOUN
hassl-837	208	13	3.68	3.68	NUM
hassl-837	208	14	4.2	4.2	NUM
hassl-837	208	15	.	.	PUNCT
hassl-837	209	1	preliminary	preliminary	ADJ
hassl-837	209	2	analysis	analysis	NOUN
hassl-837	209	3	the	the	DET
hassl-837	209	4	preliminary	preliminary	ADJ
hassl-837	209	5	testing	testing	NOUN
hassl-837	209	6	results	result	NOUN
hassl-837	209	7	are	be	AUX
hassl-837	209	8	depicted	depict	VERB
hassl-837	209	9	in	in	ADP
hassl-837	209	10	table	table	NOUN
hassl-837	209	11	5	5	NUM
hassl-837	209	12	.	.	PUNCT
hassl-837	209	13	based	base	VERB
hassl-837	209	14	on	on	ADP
hassl-837	209	15	table	table	NOUN
hassl-837	209	16	5	5	NUM
hassl-837	209	17	the	the	DET
hassl-837	209	18	skewness	skewness	NOUN
hassl-837	209	19	of	of	ADP
hassl-837	209	20	the	the	DET
hassl-837	209	21	data	data	NOUN
hassl-837	209	22	is	be	AUX
hassl-837	209	23	between	between	ADP
hassl-837	209	24	5.34	5.34	NUM
hassl-837	209	25	and	and	CCONJ
hassl-837	209	26	0.004	0.004	NUM
hassl-837	209	27	which	which	PRON
hassl-837	209	28	are	be	AUX
hassl-837	209	29	close	close	ADJ
hassl-837	209	30	to	to	ADP
hassl-837	209	31	1	1	NUM
hassl-837	209	32	and	and	CCONJ
hassl-837	209	33	the	the	DET
hassl-837	209	34	kurtosis	kurtosis	NOUN
hassl-837	209	35	values	value	NOUN
hassl-837	209	36	are	be	AUX
hassl-837	209	37	between	between	ADP
hassl-837	209	38	6.97	6.97	NUM
hassl-837	209	39	and	and	CCONJ
hassl-837	209	40	21.23	21.23	NUM
hassl-837	209	41	.	.	PUNCT
hassl-837	210	1	therefore	therefore	ADV
hassl-837	210	2	,	,	PUNCT
hassl-837	210	3	as	as	SCONJ
hassl-837	210	4	large	large	ADJ
hassl-837	210	5	data	datum	NOUN
hassl-837	210	6	set	set	VERB
hassl-837	210	7	with	with	ADP
hassl-837	210	8	a	a	DET
hassl-837	210	9	sample	sample	NOUN
hassl-837	210	10	of	of	ADP
hassl-837	210	11	more	more	ADJ
hassl-837	210	12	than	than	ADP
hassl-837	210	13	30	30	NUM
hassl-837	210	14	,	,	PUNCT
hassl-837	210	15	the	the	DET
hassl-837	210	16	data	datum	NOUN
hassl-837	210	17	was	be	AUX
hassl-837	210	18	considered	consider	VERB
hassl-837	210	19	a	a	DET
hassl-837	210	20	normal	normal	ADJ
hassl-837	210	21	data	datum	NOUN
hassl-837	210	22	set	set	VERB
hassl-837	210	23	.	.	PUNCT
hassl-837	211	1	according	accord	VERB
hassl-837	211	2	to	to	ADP
hassl-837	211	3	george	george	PROPN
hassl-837	211	4	and	and	CCONJ
hassl-837	211	5	mallery	mallery	PROPN
hassl-837	211	6	(	(	PUNCT
hassl-837	211	7	2010	2010	NUM
hassl-837	211	8	)	)	PUNCT
hassl-837	211	9	the	the	DET
hassl-837	211	10	values	value	NOUN
hassl-837	211	11	for	for	ADP
hassl-837	211	12	skewness	skewness	NOUN
hassl-837	211	13	and	and	CCONJ
hassl-837	211	14	kurtosis	kurtosis	NOUN
hassl-837	211	15	that	that	DET
hassl-837	211	16	range	range	NOUN
hassl-837	211	17	between	between	ADP
hassl-837	211	18	-2	-2	NOUN
hassl-837	211	19	and	and	CCONJ
hassl-837	211	20	+2	+2	PROPN
hassl-837	211	21	are	be	AUX
hassl-837	211	22	acceptable	acceptable	ADJ
hassl-837	211	23	indicating	indicate	VERB
hassl-837	211	24	a	a	DET
hassl-837	211	25	normal	normal	ADJ
hassl-837	211	26	distribution	distribution	NOUN
hassl-837	211	27	.	.	PUNCT
hassl-837	212	1	these	these	DET
hassl-837	212	2	results	result	NOUN
hassl-837	212	3	have	have	AUX
hassl-837	212	4	also	also	ADV
hassl-837	212	5	been	be	AUX
hassl-837	212	6	discussed	discuss	VERB
hassl-837	212	7	in	in	ADP
hassl-837	212	8	section	section	NOUN
hassl-837	212	9	4.3	4.3	NUM
hassl-837	212	10	in	in	ADP
hassl-837	212	11	which	which	PRON
hassl-837	212	12	the	the	DET
hassl-837	212	13	normality	normality	NOUN
hassl-837	212	14	test	test	NOUN
hassl-837	212	15	being	be	AUX
hassl-837	212	16	conducted	conduct	VERB
hassl-837	212	17	on	on	ADP
hassl-837	212	18	each	each	DET
hassl-837	212	19	variable	variable	NOUN
hassl-837	212	20	and	and	CCONJ
hassl-837	212	21	the	the	DET
hassl-837	212	22	mean	mean	NOUN
hassl-837	212	23	being	be	AUX
hassl-837	212	24	presented	present	VERB
hassl-837	212	25	indicated	indicate	VERB
hassl-837	212	26	that	that	SCONJ
hassl-837	212	27	the	the	DET
hassl-837	212	28	variables	variable	NOUN
hassl-837	212	29	were	be	AUX
hassl-837	212	30	fit	fit	ADJ
hassl-837	212	31	to	to	PART
hassl-837	212	32	be	be	AUX
hassl-837	212	33	further	far	ADV
hassl-837	212	34	analysed	analyse	VERB
hassl-837	212	35	using	use	VERB
hassl-837	212	36	the	the	DET
hassl-837	212	37	regression	regression	NOUN
hassl-837	212	38	analysis	analysis	NOUN
hassl-837	212	39	.	.	PUNCT
hassl-837	213	1	table-5	table-5	PROPN
hassl-837	213	2	.	.	PUNCT
hassl-837	213	3	preliminary	preliminary	ADJ
hassl-837	213	4	analysis	analysis	NOUN
hassl-837	213	5	.	.	PUNCT
hassl-837	214	1	variables	variable	NOUN
hassl-837	214	2	normality	normality	NOUN
hassl-837	214	3	test	test	NOUN
hassl-837	214	4	skewness	skewness	NOUN
hassl-837	214	5	kurtosis	kurtosis	NOUN
hassl-837	214	6	mean	mean	NOUN
hassl-837	214	7	influence	influence	NOUN
hassl-837	214	8	factor	factor	NOUN
hassl-837	214	9	of	of	ADP
hassl-837	214	10	voluntary	voluntary	ADJ
hassl-837	214	11	audit	audit	NOUN
hassl-837	214	12	by	by	ADP
hassl-837	214	13	smes	sme	NOUN
hassl-837	214	14	-3.66	-3.66	NUM
hassl-837	214	15	13.57	13.57	NUM
hassl-837	214	16	4.05	4.05	NUM
hassl-837	214	17	improvement	improvement	NOUN
hassl-837	214	18	quality	quality	NOUN
hassl-837	214	19	of	of	ADP
hassl-837	214	20	financial	financial	ADJ
hassl-837	214	21	statement	statement	NOUN
hassl-837	214	22	smes	sme	NOUN
hassl-837	214	23	-1.03	-1.03	NUM
hassl-837	214	24	6.97	6.97	NUM
hassl-837	214	25	3.76	3.76	NUM
hassl-837	214	26	effect	effect	NOUN
hassl-837	214	27	of	of	ADP
hassl-837	214	28	managerial	managerial	ADJ
hassl-837	214	29	ownership	ownership	NOUN
hassl-837	214	30	-5.34	-5.34	NOUN
hassl-837	214	31	21.23	21.23	NUM
hassl-837	214	32	3.89	3.89	NUM
hassl-837	214	33	perception	perception	NOUN
hassl-837	214	34	of	of	ADP
hassl-837	214	35	managers	manager	NOUN
hassl-837	214	36	0.004	0.004	NUM
hassl-837	214	37	9.96	9.96	NUM
hassl-837	214	38	3.68	3.68	NUM
hassl-837	214	39	table-6	table-6	PROPN
hassl-837	214	40	.	.	PUNCT
hassl-837	214	41	pearson	pearson	PROPN
hassl-837	214	42	correlation	correlation	PROPN
hassl-837	214	43	coefficient	coefficient	NOUN
hassl-837	214	44	matrix	matrix	NOUN
hassl-837	214	45	and	and	CCONJ
hassl-837	214	46	level	level	NOUN
hassl-837	214	47	of	of	ADP
hassl-837	214	48	significance	significance	NOUN
hassl-837	214	49	.	.	PUNCT
hassl-837	215	1	variable	variable	ADJ
hassl-837	215	2	dv	dv	PROPN
hassl-837	215	3	iv1	iv1	PROPN
hassl-837	215	4	iv2	iv2	PROPN
hassl-837	215	5	iv3	iv3	PROPN
hassl-837	215	6	dv	dv	PROPN
hassl-837	215	7	pearson	pearson	PROPN
hassl-837	215	8	correlation	correlation	NOUN
hassl-837	215	9	1	1	NUM
hassl-837	215	10	.152	.152	NUM
hassl-837	215	11	.374	.374	NUM
hassl-837	215	12	*	*	PUNCT
hassl-837	215	13	*	*	PUNCT
hassl-837	215	14	.401	.401	NUM
hassl-837	215	15	*	*	PUNCT
hassl-837	215	16	*	*	PUNCT
hassl-837	215	17	sig	sig	X
hassl-837	215	18	.	.	PUNCT
hassl-837	216	1	(	(	PUNCT
hassl-837	216	2	2	2	NUM
hassl-837	216	3	-	-	PUNCT
hassl-837	216	4	tailed	tail	VERB
hassl-837	216	5	)	)	PUNCT
hassl-837	216	6	.210	.210	NUM
hassl-837	217	1	.011	.011	NUM
hassl-837	217	2	.001	.001	NUM
hassl-837	217	3	n	n	DET
hassl-837	217	4	70	70	NUM
hassl-837	217	5	70	70	NUM
hassl-837	217	6	70	70	NUM
hassl-837	217	7	70	70	NUM
hassl-837	217	8	iv1	iv1	PROPN
hassl-837	217	9	pearson	pearson	PROPN
hassl-837	217	10	correlation	correlation	NOUN
hassl-837	217	11	.152	.152	NUM
hassl-837	217	12	1	1	NUM
hassl-837	217	13	.129	.129	NUM
hassl-837	217	14	.174	.174	NUM
hassl-837	217	15	sig	sig	NOUN
hassl-837	217	16	.	.	PUNCT
hassl-837	218	1	(	(	PUNCT
hassl-837	218	2	2	2	NUM
hassl-837	218	3	-	-	PUNCT
hassl-837	218	4	tailed	tail	VERB
hassl-837	218	5	)	)	PUNCT
hassl-837	218	6	.210	.210	NUM
hassl-837	218	7	.286	.286	NUM
hassl-837	218	8	.149	.149	NUM
hassl-837	218	9	n	n	PRON
hassl-837	218	10	70	70	NUM
hassl-837	218	11	70	70	NUM
hassl-837	218	12	70	70	NUM
hassl-837	218	13	70	70	NUM
hassl-837	218	14	iv2	iv2	NOUN
hassl-837	218	15	pearson	pearson	NOUN
hassl-837	218	16	correlation	correlation	NOUN
hassl-837	218	17	.374	.374	NUM
hassl-837	218	18	*	*	PUNCT
hassl-837	218	19	*	*	PUNCT
hassl-837	218	20	.129	.129	NUM
hassl-837	219	1	1	1	NUM
hassl-837	219	2	.451	.451	NUM
hassl-837	219	3	*	*	PUNCT
hassl-837	219	4	*	*	PUNCT
hassl-837	219	5	sig	sig	X
hassl-837	219	6	.	.	PUNCT
hassl-837	220	1	(	(	PUNCT
hassl-837	220	2	2	2	NUM
hassl-837	220	3	-	-	PUNCT
hassl-837	220	4	tailed	tailed	ADJ
hassl-837	220	5	)	)	PUNCT
hassl-837	220	6	.001	.001	NUM
hassl-837	220	7	.286	.286	NUM
hassl-837	220	8	.000	.000	NUM
hassl-837	220	9	n	n	DET
hassl-837	220	10	70	70	NUM
hassl-837	220	11	70	70	NUM
hassl-837	220	12	70	70	NUM
hassl-837	220	13	70	70	NUM
hassl-837	220	14	iv3	iv3	PROPN
hassl-837	220	15	pearson	pearson	NOUN
hassl-837	220	16	correlation	correlation	NOUN
hassl-837	220	17	.401	.401	NUM
hassl-837	220	18	*	*	PUNCT
hassl-837	220	19	*	*	PUNCT
hassl-837	220	20	.174	.174	NUM
hassl-837	220	21	.451	.451	NUM
hassl-837	221	1	*	*	PUNCT
hassl-837	221	2	*	*	PROPN
hassl-837	221	3	1	1	NUM
hassl-837	221	4	sig	sig	NOUN
hassl-837	221	5	.	.	PUNCT
hassl-837	222	1	(	(	PUNCT
hassl-837	222	2	2	2	NUM
hassl-837	222	3	-	-	PUNCT
hassl-837	222	4	tailed	tailed	ADJ
hassl-837	222	5	)	)	PUNCT
hassl-837	222	6	.001	.001	NUM
hassl-837	222	7	.149	.149	NUM
hassl-837	222	8	.000	.000	NUM
hassl-837	222	9	n	n	DET
hassl-837	222	10	70	70	NUM
hassl-837	222	11	70	70	NUM
hassl-837	222	12	70	70	NUM
hassl-837	222	13	70	70	NUM
hassl-837	222	14	note	note	NOUN
hassl-837	222	15	:	:	PUNCT
hassl-837	222	16	*	*	PUNCT
hassl-837	222	17	*	*	NOUN
hassl-837	222	18	.	.	PUNCT
hassl-837	223	1	correlation	correlation	NOUN
hassl-837	223	2	is	be	AUX
hassl-837	223	3	significant	significant	ADJ
hassl-837	223	4	at	at	ADP
hassl-837	223	5	the	the	DET
hassl-837	223	6	0.01	0.01	NUM
hassl-837	223	7	level	level	NOUN
hassl-837	223	8	(	(	PUNCT
hassl-837	223	9	2	2	NUM
hassl-837	223	10	-	-	PUNCT
hassl-837	223	11	tailed	tailed	ADJ
hassl-837	223	12	)	)	PUNCT
hassl-837	223	13	*	*	PUNCT
hassl-837	223	14	.	.	PUNCT
hassl-837	224	1	correlation	correlation	NOUN
hassl-837	224	2	is	be	AUX
hassl-837	224	3	significant	significant	ADJ
hassl-837	224	4	at	at	ADP
hassl-837	224	5	the	the	DET
hassl-837	224	6	0.05	0.05	NUM
hassl-837	224	7	level	level	NOUN
hassl-837	224	8	(	(	PUNCT
hassl-837	224	9	2	2	NUM
hassl-837	224	10	-	-	PUNCT
hassl-837	224	11	tailed	tailed	ADJ
hassl-837	224	12	)	)	PUNCT
hassl-837	224	13	.	.	PUNCT
hassl-837	225	1	table	table	NOUN
hassl-837	225	2	6	6	NUM
hassl-837	225	3	shows	show	VERB
hassl-837	225	4	the	the	DET
hassl-837	225	5	correlation	correlation	NOUN
hassl-837	225	6	coefficient	coefficient	NOUN
hassl-837	225	7	matrix	matrix	NOUN
hassl-837	225	8	as	as	ADV
hassl-837	225	9	well	well	ADV
hassl-837	225	10	as	as	ADP
hassl-837	225	11	the	the	DET
hassl-837	225	12	significance	significance	NOUN
hassl-837	225	13	value	value	NOUN
hassl-837	225	14	of	of	ADP
hassl-837	225	15	the	the	DET
hassl-837	225	16	variables	variable	NOUN
hassl-837	225	17	in	in	ADP
hassl-837	225	18	this	this	DET
hassl-837	225	19	research	research	NOUN
hassl-837	225	20	.	.	PUNCT
hassl-837	226	1	based	base	VERB
hassl-837	226	2	on	on	ADP
hassl-837	226	3	table	table	NOUN
hassl-837	226	4	6	6	NUM
hassl-837	226	5	,	,	PUNCT
hassl-837	226	6	the	the	DET
hassl-837	226	7	results	result	NOUN
hassl-837	226	8	show	show	VERB
hassl-837	226	9	that	that	SCONJ
hassl-837	226	10	the	the	DET
hassl-837	226	11	pearson‟s	pearson‟s	NUM
hassl-837	226	12	correlation	correlation	NOUN
hassl-837	226	13	coefficient	coefficient	NOUN
hassl-837	226	14	,	,	PUNCT
hassl-837	226	15	r	r	NOUN
hassl-837	226	16	,	,	PUNCT
hassl-837	226	17	value	value	NOUN
hassl-837	226	18	was	be	AUX
hassl-837	226	19	between	between	ADP
hassl-837	226	20	0.129	0.129	NUM
hassl-837	226	21	to	to	ADP
hassl-837	226	22	humanities	humanity	NOUN
hassl-837	226	23	and	and	CCONJ
hassl-837	226	24	social	social	ADJ
hassl-837	226	25	sciences	science	NOUN
hassl-837	226	26	letters	letter	NOUN
hassl-837	226	27	,	,	PUNCT
hassl-837	226	28	2020	2020	NUM
hassl-837	226	29	,	,	PUNCT
hassl-837	226	30	8(1	8(1	NOUN
hassl-837	226	31	):	):	PUNCT
hassl-837	226	32	23	23	NUM
hassl-837	226	33	-	-	SYM
hassl-837	226	34	35	35	NUM
hassl-837	226	35	31	31	NUM
hassl-837	226	36	©	©	PROPN
hassl-837	226	37	2020	2020	NUM
hassl-837	226	38	conscientia	conscientia	PROPN
hassl-837	226	39	beam	beam	PROPN
hassl-837	226	40	.	.	PUNCT
hassl-837	227	1	all	all	DET
hassl-837	227	2	rights	right	NOUN
hassl-837	227	3	reserved	reserve	VERB
hassl-837	227	4	.	.	PUNCT
hassl-837	228	1	0.451	0.451	NUM
hassl-837	228	2	,	,	PUNCT
hassl-837	228	3	where	where	SCONJ
hassl-837	228	4	the	the	DET
hassl-837	228	5	value	value	NOUN
hassl-837	228	6	of	of	ADP
hassl-837	228	7	dv	dv	PROPN
hassl-837	228	8	and	and	CCONJ
hassl-837	228	9	iv1	iv1	PROPN
hassl-837	228	10	was	be	AUX
hassl-837	228	11	.152	.152	NUM
hassl-837	228	12	,	,	PUNCT
hassl-837	228	13	dv	dv	PROPN
hassl-837	228	14	with	with	ADP
hassl-837	228	15	iv2	iv2	PROPN
hassl-837	228	16	was	be	AUX
hassl-837	228	17	.374	.374	NUM
hassl-837	228	18	,	,	PUNCT
hassl-837	228	19	dv	dv	PROPN
hassl-837	228	20	with	with	ADP
hassl-837	228	21	iv3	iv3	PROPN
hassl-837	228	22	was	be	AUX
hassl-837	228	23	.401	.401	NUM
hassl-837	228	24	,	,	PUNCT
hassl-837	228	25	iv1	iv1	PROPN
hassl-837	228	26	with	with	ADP
hassl-837	228	27	iv2	iv2	NOUN
hassl-837	228	28	was	be	AUX
hassl-837	228	29	.129	.129	NUM
hassl-837	228	30	,	,	PUNCT
hassl-837	228	31	iv1	iv1	PROPN
hassl-837	228	32	with	with	ADP
hassl-837	228	33	iv3	iv3	PROPN
hassl-837	228	34	was	be	AUX
hassl-837	228	35	.174	.174	NUM
hassl-837	228	36	and	and	CCONJ
hassl-837	228	37	iv2	iv2	VERB
hassl-837	228	38	with	with	ADP
hassl-837	228	39	iv3	iv3	PROPN
hassl-837	228	40	was	be	AUX
hassl-837	228	41	.451	.451	NUM
hassl-837	228	42	.	.	PUNCT
hassl-837	229	1	this	this	PRON
hassl-837	229	2	implies	imply	VERB
hassl-837	229	3	that	that	SCONJ
hassl-837	229	4	there	there	PRON
hassl-837	229	5	was	be	VERB
hassl-837	229	6	no	no	DET
hassl-837	229	7	multicollinearity	multicollinearity	NOUN
hassl-837	229	8	since	since	SCONJ
hassl-837	229	9	no	no	DET
hassl-837	229	10	pair	pair	NOUN
hassl-837	229	11	of	of	ADP
hassl-837	229	12	independent	independent	ADJ
hassl-837	229	13	variables	variable	NOUN
hassl-837	229	14	with	with	ADP
hassl-837	229	15	correlation	correlation	NOUN
hassl-837	229	16	coefficient	coefficient	NOUN
hassl-837	229	17	value	value	NOUN
hassl-837	229	18	was	be	AUX
hassl-837	229	19	greater	great	ADJ
hassl-837	229	20	than	than	ADP
hassl-837	229	21	0.8	0.8	NUM
hassl-837	229	22	or	or	CCONJ
hassl-837	229	23	less	less	ADJ
hassl-837	229	24	than	than	ADP
hassl-837	229	25	-0.8	-0.8	PROPN
hassl-837	229	26	.	.	PUNCT
hassl-837	230	1	the	the	DET
hassl-837	230	2	above	above	ADJ
hassl-837	230	3	variables	variable	NOUN
hassl-837	230	4	were	be	AUX
hassl-837	230	5	defined	define	VERB
hassl-837	230	6	as	as	ADP
hassl-837	230	7	:	:	PUNCT
hassl-837	230	8	dv	dv	PROPN
hassl-837	230	9	=	=	PROPN
hassl-837	230	10	influence	influence	NOUN
hassl-837	230	11	factor	factor	NOUN
hassl-837	230	12	of	of	ADP
hassl-837	230	13	voluntary	voluntary	ADJ
hassl-837	230	14	audit	audit	NOUN
hassl-837	230	15	by	by	ADP
hassl-837	230	16	smes	sme	NOUN
hassl-837	230	17	;	;	PUNCT
hassl-837	230	18	iv1	iv1	PROPN
hassl-837	230	19	=	=	NOUN
hassl-837	230	20	improvement	improvement	NOUN
hassl-837	230	21	quality	quality	NOUN
hassl-837	230	22	of	of	ADP
hassl-837	230	23	financial	financial	ADJ
hassl-837	230	24	statement	statement	NOUN
hassl-837	230	25	smes	sme	NOUN
hassl-837	230	26	;	;	PUNCT
hassl-837	230	27	iv2	iv2	NOUN
hassl-837	230	28	=	=	PUNCT
hassl-837	230	29	effect	effect	NOUN
hassl-837	230	30	of	of	ADP
hassl-837	230	31	managerial	managerial	ADJ
hassl-837	230	32	ownership	ownership	NOUN
hassl-837	230	33	;	;	PUNCT
hassl-837	230	34	iv3	iv3	NOUN
hassl-837	230	35	=	=	NOUN
hassl-837	230	36	perception	perception	NOUN
hassl-837	230	37	of	of	ADP
hassl-837	230	38	managers	manager	NOUN
hassl-837	230	39	.	.	PUNCT
hassl-837	231	1	4.3	4.3	NUM
hassl-837	231	2	.	.	X
hassl-837	231	3	simple	simple	ADJ
hassl-837	231	4	linear	linear	PROPN
hassl-837	231	5	regression	regression	NOUN
hassl-837	231	6	model	model	NOUN
hassl-837	231	7	in	in	ADP
hassl-837	231	8	the	the	DET
hassl-837	231	9	regression	regression	NOUN
hassl-837	231	10	analysis	analysis	NOUN
hassl-837	231	11	,	,	PUNCT
hassl-837	231	12	this	this	DET
hassl-837	231	13	study	study	NOUN
hassl-837	231	14	predicted	predict	VERB
hassl-837	231	15	the	the	DET
hassl-837	231	16	outcome	outcome	NOUN
hassl-837	231	17	of	of	ADP
hassl-837	231	18	one	one	NUM
hassl-837	231	19	variable	variable	NOUN
hassl-837	231	20	from	from	ADP
hassl-837	231	21	one	one	NUM
hassl-837	231	22	or	or	CCONJ
hassl-837	231	23	more	more	ADJ
hassl-837	231	24	variables	variable	NOUN
hassl-837	231	25	to	to	PART
hassl-837	231	26	create	create	VERB
hassl-837	231	27	the	the	DET
hassl-837	231	28	direction	direction	NOUN
hassl-837	231	29	of	of	ADP
hassl-837	231	30	the	the	DET
hassl-837	231	31	casualty	casualty	NOUN
hassl-837	231	32	.	.	PUNCT
hassl-837	232	1	in	in	ADP
hassl-837	232	2	regression	regression	NOUN
hassl-837	232	3	also	also	ADV
hassl-837	232	4	,	,	PUNCT
hassl-837	232	5	the	the	DET
hassl-837	232	6	analyst	analyst	NOUN
hassl-837	232	7	would	would	AUX
hassl-837	232	8	want	want	VERB
hassl-837	232	9	to	to	PART
hassl-837	232	10	know	know	VERB
hassl-837	232	11	and	and	CCONJ
hassl-837	232	12	identify	identify	VERB
hassl-837	232	13	the	the	DET
hassl-837	232	14	relationship	relationship	NOUN
hassl-837	232	15	between	between	ADP
hassl-837	232	16	variables	variable	NOUN
hassl-837	232	17	and	and	CCONJ
hassl-837	232	18	whether	whether	SCONJ
hassl-837	232	19	one	one	NUM
hassl-837	232	20	variable	variable	NOUN
hassl-837	232	21	causes	cause	VERB
hassl-837	232	22	the	the	DET
hassl-837	232	23	other	other	ADJ
hassl-837	232	24	.	.	PUNCT
hassl-837	233	1	in	in	ADP
hassl-837	233	2	this	this	DET
hassl-837	233	3	research	research	NOUN
hassl-837	233	4	,	,	PUNCT
hassl-837	233	5	the	the	DET
hassl-837	233	6	simple	simple	ADJ
hassl-837	233	7	linear	linear	ADJ
hassl-837	233	8	regression	regression	NOUN
hassl-837	233	9	model	model	NOUN
hassl-837	233	10	consisted	consist	VERB
hassl-837	233	11	of	of	ADP
hassl-837	233	12	three	three	NUM
hassl-837	233	13	independent	independent	ADJ
hassl-837	233	14	variables	variable	NOUN
hassl-837	233	15	presented	present	VERB
hassl-837	233	16	by	by	ADP
hassl-837	233	17	improvement	improvement	NOUN
hassl-837	233	18	quality	quality	NOUN
hassl-837	233	19	of	of	ADP
hassl-837	233	20	smes‟	smes‟	X
hassl-837	233	21	financial	financial	ADJ
hassl-837	233	22	statements	statement	NOUN
hassl-837	233	23	,	,	PUNCT
hassl-837	233	24	the	the	DET
hassl-837	233	25	effect	effect	NOUN
hassl-837	233	26	of	of	ADP
hassl-837	233	27	managerial	managerial	ADJ
hassl-837	233	28	ownership	ownership	NOUN
hassl-837	233	29	and	and	CCONJ
hassl-837	233	30	the	the	DET
hassl-837	233	31	perception	perception	NOUN
hassl-837	233	32	of	of	ADP
hassl-837	233	33	managers	manager	NOUN
hassl-837	233	34	.	.	PUNCT
hassl-837	234	1	the	the	DET
hassl-837	234	2	simple	simple	ADJ
hassl-837	234	3	linear	linear	ADJ
hassl-837	234	4	regression	regression	NOUN
hassl-837	234	5	was	be	AUX
hassl-837	234	6	conducted	conduct	VERB
hassl-837	234	7	based	base	VERB
hassl-837	234	8	on	on	ADP
hassl-837	234	9	the	the	DET
hassl-837	234	10	following	following	ADJ
hassl-837	234	11	model	model	NOUN
hassl-837	234	12	:	:	PUNCT
hassl-837	234	13	yi	yi	PROPN
hassl-837	235	1	=	=	PUNCT
hassl-837	235	2	β0	β0	PROPN
hassl-837	236	1	+	+	CCONJ
hassl-837	236	2	β1x1	β1x1	PUNCT
hassl-837	237	1	+	+	NUM
hassl-837	237	2	β2x2	β2x2	PUNCT
hassl-837	237	3	+	+	CCONJ
hassl-837	237	4	β3x3	β3x3	PUNCT
hassl-837	237	5	+	+	CCONJ
hassl-837	237	6	ei	ei	X
hassl-837	237	7	where	where	SCONJ
hassl-837	237	8	;	;	PUNCT
hassl-837	237	9			NOUN
hassl-837	237	10	influence	influence	NOUN
hassl-837	237	11	factor	factor	NOUN
hassl-837	237	12	of	of	ADP
hassl-837	237	13	voluntary	voluntary	ADJ
hassl-837	237	14	audit	audit	NOUN
hassl-837	237	15	by	by	ADP
hassl-837	237	16	smes	sme	NOUN
hassl-837	237	17	=	=	SYM
hassl-837	238	1	β0	β0	PROPN
hassl-837	238	2	+	+	CCONJ
hassl-837	238	3	β1improvement	β1improvement	ADJ
hassl-837	238	4	quality	quality	NOUN
hassl-837	238	5	of	of	ADP
hassl-837	238	6	financial	financial	ADJ
hassl-837	238	7	statement	statement	NOUN
hassl-837	238	8	+	+	CCONJ
hassl-837	238	9	β2effect	β2effect	NOUN
hassl-837	238	10	of	of	ADP
hassl-837	238	11	managerial	managerial	ADJ
hassl-837	238	12	ownership	ownership	NOUN
hassl-837	238	13	+	+	CCONJ
hassl-837	238	14	β3	β3	VERB
hassl-837	238	15	perception	perception	NOUN
hassl-837	238	16	of	of	ADP
hassl-837	238	17	managers	manager	NOUN
hassl-837	238	18	+	+	CCONJ
hassl-837	238	19	ei	ei	X
hassl-837	238	20			NOUN
hassl-837	238	21	β0	β0	NOUN
hassl-837	238	22	indicates	indicate	VERB
hassl-837	238	23	the	the	DET
hassl-837	238	24	estimated	estimate	VERB
hassl-837	238	25	average	average	ADJ
hassl-837	238	26	value	value	NOUN
hassl-837	238	27	of	of	ADP
hassl-837	238	28	y	y	PROPN
hassl-837	238	29	(	(	PUNCT
hassl-837	238	30	in	in	ADP
hassl-837	238	31	this	this	DET
hassl-837	238	32	situation	situation	NOUN
hassl-837	238	33	,	,	PUNCT
hassl-837	238	34	the	the	DET
hassl-837	238	35	dependent	dependent	ADJ
hassl-837	238	36	variable	variable	NOUN
hassl-837	238	37	which	which	PRON
hassl-837	238	38	is	be	AUX
hassl-837	238	39	influence	influence	NOUN
hassl-837	238	40	factor	factor	NOUN
hassl-837	238	41	of	of	ADP
hassl-837	238	42	voluntary	voluntary	ADJ
hassl-837	238	43	audit	audit	NOUN
hassl-837	238	44	by	by	ADP
hassl-837	238	45	smes	sme	NOUN
hassl-837	238	46	)	)	PUNCT
hassl-837	238	47	when	when	SCONJ
hassl-837	238	48	the	the	DET
hassl-837	238	49	value	value	NOUN
hassl-837	238	50	of	of	ADP
hassl-837	238	51	x	x	X
hassl-837	238	52	(	(	PUNCT
hassl-837	238	53	in	in	ADP
hassl-837	238	54	this	this	DET
hassl-837	238	55	situation	situation	NOUN
hassl-837	238	56	independent	independent	ADJ
hassl-837	238	57	variable	variable	NOUN
hassl-837	238	58	of	of	ADP
hassl-837	238	59	improvement	improvement	NOUN
hassl-837	238	60	quality	quality	NOUN
hassl-837	238	61	of	of	ADP
hassl-837	238	62	financial	financial	ADJ
hassl-837	238	63	statement	statement	NOUN
hassl-837	238	64	)	)	PUNCT
hassl-837	238	65	is	be	AUX
hassl-837	238	66	zero	zero	NUM
hassl-837	238	67	.	.	PUNCT
hassl-837	239	1			PROPN
hassl-837	239	2	β1	β1	PROPN
hassl-837	239	3	indicates	indicate	VERB
hassl-837	239	4	the	the	DET
hassl-837	239	5	estimated	estimate	VERB
hassl-837	239	6	change	change	NOUN
hassl-837	239	7	in	in	ADP
hassl-837	239	8	the	the	DET
hassl-837	239	9	average	average	ADJ
hassl-837	239	10	value	value	NOUN
hassl-837	239	11	of	of	ADP
hassl-837	239	12	the	the	DET
hassl-837	239	13	respondents‟	respondents‟	ADJ
hassl-837	239	14	influence	influence	NOUN
hassl-837	239	15	factor	factor	NOUN
hassl-837	239	16	of	of	ADP
hassl-837	239	17	voluntary	voluntary	ADJ
hassl-837	239	18	audit	audit	NOUN
hassl-837	239	19	by	by	ADP
hassl-837	239	20	smes	sme	NOUN
hassl-837	239	21	as	as	ADP
hassl-837	239	22	a	a	DET
hassl-837	239	23	result	result	NOUN
hassl-837	239	24	of	of	ADP
hassl-837	239	25	one	one	NUM
hassl-837	239	26	unit	unit	NOUN
hassl-837	239	27	change	change	NOUN
hassl-837	239	28	in	in	ADP
hassl-837	239	29	the	the	DET
hassl-837	239	30	improvement	improvement	NOUN
hassl-837	239	31	quality	quality	NOUN
hassl-837	239	32	of	of	ADP
hassl-837	239	33	financial	financial	ADJ
hassl-837	239	34	statement	statement	NOUN
hassl-837	239	35	value	value	NOUN
hassl-837	239	36	.	.	PUNCT
hassl-837	240	1			PROPN
hassl-837	240	2	β2	β2	PROPN
hassl-837	240	3	indicates	indicate	VERB
hassl-837	240	4	the	the	DET
hassl-837	240	5	estimated	estimate	VERB
hassl-837	240	6	change	change	NOUN
hassl-837	240	7	in	in	ADP
hassl-837	240	8	the	the	DET
hassl-837	240	9	average	average	ADJ
hassl-837	240	10	value	value	NOUN
hassl-837	240	11	of	of	ADP
hassl-837	240	12	respondents‟	respondents‟	ADJ
hassl-837	240	13	influence	influence	NOUN
hassl-837	240	14	factor	factor	NOUN
hassl-837	240	15	of	of	ADP
hassl-837	240	16	voluntary	voluntary	ADJ
hassl-837	240	17	audit	audit	NOUN
hassl-837	240	18	by	by	ADP
hassl-837	240	19	smes	sme	NOUN
hassl-837	240	20	as	as	ADP
hassl-837	240	21	a	a	DET
hassl-837	240	22	result	result	NOUN
hassl-837	240	23	of	of	ADP
hassl-837	240	24	one	one	NUM
hassl-837	240	25	unit	unit	NOUN
hassl-837	240	26	change	change	NOUN
hassl-837	240	27	in	in	ADP
hassl-837	240	28	the	the	DET
hassl-837	240	29	effect	effect	NOUN
hassl-837	240	30	of	of	ADP
hassl-837	240	31	managerial	managerial	ADJ
hassl-837	240	32	ownership	ownership	NOUN
hassl-837	240	33	value	value	NOUN
hassl-837	240	34	.	.	PUNCT
hassl-837	241	1			X
hassl-837	241	2	β3	β3	PROPN
hassl-837	241	3	indicates	indicate	VERB
hassl-837	241	4	the	the	DET
hassl-837	241	5	estimated	estimate	VERB
hassl-837	241	6	change	change	NOUN
hassl-837	241	7	in	in	ADP
hassl-837	241	8	the	the	DET
hassl-837	241	9	average	average	ADJ
hassl-837	241	10	value	value	NOUN
hassl-837	241	11	of	of	ADP
hassl-837	241	12	respondents‟	respondents‟	ADJ
hassl-837	241	13	influence	influence	NOUN
hassl-837	241	14	factor	factor	NOUN
hassl-837	241	15	of	of	ADP
hassl-837	241	16	voluntary	voluntary	ADJ
hassl-837	241	17	audit	audit	NOUN
hassl-837	241	18	by	by	ADP
hassl-837	241	19	smes	sme	NOUN
hassl-837	241	20	as	as	ADP
hassl-837	241	21	a	a	DET
hassl-837	241	22	result	result	NOUN
hassl-837	241	23	of	of	ADP
hassl-837	241	24	one	one	NUM
hassl-837	241	25	unit	unit	NOUN
hassl-837	241	26	change	change	NOUN
hassl-837	241	27	in	in	ADP
hassl-837	241	28	the	the	DET
hassl-837	241	29	perception	perception	NOUN
hassl-837	241	30	of	of	ADP
hassl-837	241	31	manager	manager	NOUN
hassl-837	241	32	value	value	NOUN
hassl-837	241	33	.	.	PUNCT
hassl-837	242	1	in	in	ADP
hassl-837	242	2	order	order	NOUN
hassl-837	242	3	to	to	PART
hassl-837	242	4	determine	determine	VERB
hassl-837	242	5	and	and	CCONJ
hassl-837	242	6	identify	identify	VERB
hassl-837	242	7	the	the	DET
hassl-837	242	8	linear	linear	NOUN
hassl-837	242	9	relationship‟s	relationship‟s	ADV
hassl-837	242	10	strength	strength	NOUN
hassl-837	242	11	between	between	ADP
hassl-837	242	12	the	the	DET
hassl-837	242	13	dependent	dependent	ADJ
hassl-837	242	14	variable	variable	NOUN
hassl-837	242	15	and	and	CCONJ
hassl-837	242	16	the	the	DET
hassl-837	242	17	independent	independent	ADJ
hassl-837	242	18	variable	variable	NOUN
hassl-837	242	19	,	,	PUNCT
hassl-837	242	20	the	the	DET
hassl-837	242	21	correlation	correlation	NOUN
hassl-837	242	22	coefficient	coefficient	NOUN
hassl-837	242	23	was	be	AUX
hassl-837	242	24	derived	derive	VERB
hassl-837	242	25	from	from	ADP
hassl-837	242	26	pearson‟s	pearson‟s	NUM
hassl-837	242	27	correlation	correlation	NOUN
hassl-837	242	28	coefficient	coefficient	NOUN
hassl-837	242	29	matrix	matrix	NOUN
hassl-837	242	30	analysed	analyse	VERB
hassl-837	242	31	through	through	ADP
hassl-837	242	32	spss	spss	PROPN
hassl-837	242	33	.	.	PUNCT
hassl-837	243	1	table-7	table-7	X
hassl-837	243	2	.	.	PUNCT
hassl-837	243	3	pearson	pearson	PROPN
hassl-837	243	4	correlation	correlation	PROPN
hassl-837	243	5	coefficient	coefficient	NOUN
hassl-837	243	6	matrix	matrix	NOUN
hassl-837	243	7	and	and	CCONJ
hassl-837	243	8	level	level	NOUN
hassl-837	243	9	of	of	ADP
hassl-837	243	10	significance	significance	NOUN
hassl-837	243	11	.	.	PUNCT
hassl-837	244	1	variable	variable	ADJ
hassl-837	244	2	dv	dv	PROPN
hassl-837	244	3	iv1	iv1	PROPN
hassl-837	244	4	iv2	iv2	PROPN
hassl-837	244	5	iv3	iv3	PROPN
hassl-837	244	6	dv	dv	PROPN
hassl-837	244	7	pearson	pearson	PROPN
hassl-837	244	8	correlation	correlation	NOUN
hassl-837	244	9	1	1	NUM
hassl-837	244	10	.152	.152	NUM
hassl-837	244	11	.374	.374	NUM
hassl-837	244	12	*	*	PUNCT
hassl-837	244	13	*	*	PUNCT
hassl-837	244	14	.401	.401	NUM
hassl-837	244	15	*	*	PUNCT
hassl-837	244	16	*	*	PUNCT
hassl-837	244	17	sig	sig	X
hassl-837	244	18	.	.	PUNCT
hassl-837	245	1	(	(	PUNCT
hassl-837	245	2	2	2	NUM
hassl-837	245	3	-	-	PUNCT
hassl-837	245	4	tailed	tail	VERB
hassl-837	245	5	)	)	PUNCT
hassl-837	245	6	.210	.210	NUM
hassl-837	246	1	.011	.011	NUM
hassl-837	246	2	.001	.001	NUM
hassl-837	246	3	n	n	DET
hassl-837	246	4	70	70	NUM
hassl-837	246	5	70	70	NUM
hassl-837	246	6	70	70	NUM
hassl-837	246	7	70	70	NUM
hassl-837	246	8	iv1	iv1	PROPN
hassl-837	246	9	pearson	pearson	PROPN
hassl-837	246	10	correlation	correlation	NOUN
hassl-837	246	11	.152	.152	NUM
hassl-837	246	12	1	1	NUM
hassl-837	246	13	.129	.129	NUM
hassl-837	246	14	.174	.174	NUM
hassl-837	246	15	sig	sig	NOUN
hassl-837	246	16	.	.	PUNCT
hassl-837	247	1	(	(	PUNCT
hassl-837	247	2	2	2	NUM
hassl-837	247	3	-	-	PUNCT
hassl-837	247	4	tailed	tail	VERB
hassl-837	247	5	)	)	PUNCT
hassl-837	247	6	.210	.210	NUM
hassl-837	247	7	.286	.286	NUM
hassl-837	247	8	.149	.149	NUM
hassl-837	247	9	n	n	PRON
hassl-837	247	10	70	70	NUM
hassl-837	247	11	70	70	NUM
hassl-837	247	12	70	70	NUM
hassl-837	247	13	70	70	NUM
hassl-837	247	14	iv2	iv2	NOUN
hassl-837	247	15	pearson	pearson	NOUN
hassl-837	247	16	correlation	correlation	NOUN
hassl-837	247	17	.374	.374	NUM
hassl-837	247	18	*	*	PUNCT
hassl-837	247	19	*	*	PUNCT
hassl-837	247	20	.129	.129	NUM
hassl-837	248	1	1	1	NUM
hassl-837	248	2	.451	.451	NUM
hassl-837	248	3	*	*	PUNCT
hassl-837	248	4	*	*	PUNCT
hassl-837	248	5	sig	sig	X
hassl-837	248	6	.	.	PUNCT
hassl-837	249	1	(	(	PUNCT
hassl-837	249	2	2	2	NUM
hassl-837	249	3	-	-	PUNCT
hassl-837	249	4	tailed	tailed	ADJ
hassl-837	249	5	)	)	PUNCT
hassl-837	249	6	.001	.001	NUM
hassl-837	249	7	.286	.286	NUM
hassl-837	249	8	.000	.000	NUM
hassl-837	249	9	n	n	DET
hassl-837	249	10	70	70	NUM
hassl-837	249	11	70	70	NUM
hassl-837	249	12	70	70	NUM
hassl-837	249	13	70	70	NUM
hassl-837	249	14	iv3	iv3	PROPN
hassl-837	249	15	pearson	pearson	NOUN
hassl-837	249	16	correlation	correlation	NOUN
hassl-837	249	17	.401	.401	NUM
hassl-837	249	18	*	*	PUNCT
hassl-837	249	19	*	*	PUNCT
hassl-837	249	20	.174	.174	NUM
hassl-837	249	21	.451	.451	NUM
hassl-837	250	1	*	*	PUNCT
hassl-837	250	2	*	*	PROPN
hassl-837	250	3	1	1	NUM
hassl-837	250	4	sig	sig	NOUN
hassl-837	250	5	.	.	PUNCT
hassl-837	251	1	(	(	PUNCT
hassl-837	251	2	2	2	NUM
hassl-837	251	3	-	-	PUNCT
hassl-837	251	4	tailed	tailed	ADJ
hassl-837	251	5	)	)	PUNCT
hassl-837	251	6	.001	.001	NUM
hassl-837	251	7	.149	.149	NUM
hassl-837	251	8	.000	.000	NUM
hassl-837	251	9	n	n	DET
hassl-837	251	10	70	70	NUM
hassl-837	251	11	70	70	NUM
hassl-837	251	12	70	70	NUM
hassl-837	251	13	70	70	NUM
hassl-837	251	14	note	note	NOUN
hassl-837	251	15	:	:	PUNCT
hassl-837	251	16	*	*	PUNCT
hassl-837	251	17	*	*	NOUN
hassl-837	251	18	.	.	PUNCT
hassl-837	252	1	correlation	correlation	NOUN
hassl-837	252	2	is	be	AUX
hassl-837	252	3	significant	significant	ADJ
hassl-837	252	4	at	at	ADP
hassl-837	252	5	the	the	DET
hassl-837	252	6	0.01	0.01	NUM
hassl-837	252	7	level	level	NOUN
hassl-837	252	8	(	(	PUNCT
hassl-837	252	9	2	2	NUM
hassl-837	252	10	-	-	PUNCT
hassl-837	252	11	tailed	tailed	ADJ
hassl-837	252	12	)	)	PUNCT
hassl-837	252	13	*	*	PUNCT
hassl-837	252	14	.	.	PUNCT
hassl-837	253	1	correlation	correlation	NOUN
hassl-837	253	2	is	be	AUX
hassl-837	253	3	significant	significant	ADJ
hassl-837	253	4	at	at	ADP
hassl-837	253	5	the	the	DET
hassl-837	253	6	0.05	0.05	NUM
hassl-837	253	7	level	level	NOUN
hassl-837	253	8	(	(	PUNCT
hassl-837	253	9	2	2	NUM
hassl-837	253	10	-	-	PUNCT
hassl-837	253	11	tailed	tailed	ADJ
hassl-837	253	12	)	)	PUNCT
hassl-837	253	13	.	.	PUNCT
hassl-837	254	1	humanities	humanity	NOUN
hassl-837	254	2	and	and	CCONJ
hassl-837	254	3	social	social	ADJ
hassl-837	254	4	sciences	science	NOUN
hassl-837	254	5	letters	letter	NOUN
hassl-837	254	6	,	,	PUNCT
hassl-837	254	7	2020	2020	NUM
hassl-837	254	8	,	,	PUNCT
hassl-837	254	9	8(1	8(1	NOUN
hassl-837	254	10	):	):	PUNCT
hassl-837	254	11	23	23	NUM
hassl-837	254	12	-	-	SYM
hassl-837	254	13	35	35	NUM
hassl-837	254	14	32	32	NUM
hassl-837	254	15	©	©	PROPN
hassl-837	254	16	2020	2020	NUM
hassl-837	254	17	conscientia	conscientia	PROPN
hassl-837	254	18	beam	beam	PROPN
hassl-837	254	19	.	.	PUNCT
hassl-837	255	1	all	all	DET
hassl-837	255	2	rights	right	NOUN
hassl-837	255	3	reserved	reserve	VERB
hassl-837	255	4	.	.	PUNCT
hassl-837	256	1	the	the	DET
hassl-837	256	2	above	above	ADJ
hassl-837	256	3	variables	variable	NOUN
hassl-837	256	4	were	be	AUX
hassl-837	256	5	defined	define	VERB
hassl-837	256	6	as	as	ADP
hassl-837	256	7	:	:	PUNCT
hassl-837	256	8	dv	dv	PROPN
hassl-837	256	9	=	=	PROPN
hassl-837	256	10	influence	influence	NOUN
hassl-837	256	11	factor	factor	NOUN
hassl-837	256	12	of	of	ADP
hassl-837	256	13	voluntary	voluntary	ADJ
hassl-837	256	14	audit	audit	NOUN
hassl-837	256	15	by	by	ADP
hassl-837	256	16	smes	sme	NOUN
hassl-837	256	17	;	;	PUNCT
hassl-837	256	18	iv1	iv1	PROPN
hassl-837	256	19	=	=	NOUN
hassl-837	256	20	improvement	improvement	NOUN
hassl-837	256	21	quality	quality	NOUN
hassl-837	256	22	of	of	ADP
hassl-837	256	23	financial	financial	ADJ
hassl-837	256	24	statement	statement	NOUN
hassl-837	256	25	smes	sme	NOUN
hassl-837	256	26	;	;	PUNCT
hassl-837	256	27	iv2	iv2	NOUN
hassl-837	256	28	=	=	PUNCT
hassl-837	256	29	effect	effect	NOUN
hassl-837	256	30	of	of	ADP
hassl-837	256	31	managerial	managerial	ADJ
hassl-837	256	32	ownership	ownership	NOUN
hassl-837	256	33	;	;	PUNCT
hassl-837	256	34	iv3	iv3	NOUN
hassl-837	256	35	=	=	NOUN
hassl-837	256	36	perception	perception	NOUN
hassl-837	256	37	of	of	ADP
hassl-837	256	38	managers	manager	NOUN
hassl-837	256	39	.	.	PUNCT
hassl-837	257	1	the	the	DET
hassl-837	257	2	results	result	NOUN
hassl-837	257	3	that	that	PRON
hassl-837	257	4	are	be	AUX
hassl-837	257	5	presented	present	VERB
hassl-837	257	6	in	in	ADP
hassl-837	257	7	table	table	NOUN
hassl-837	257	8	7	7	NUM
hassl-837	257	9	indicated	indicate	VERB
hassl-837	257	10	that	that	SCONJ
hassl-837	257	11	the	the	DET
hassl-837	257	12	perception	perception	NOUN
hassl-837	257	13	of	of	ADP
hassl-837	257	14	managers	manager	NOUN
hassl-837	257	15	variable	variable	NOUN
hassl-837	257	16	was	be	AUX
hassl-837	257	17	a	a	DET
hassl-837	257	18	significantly	significantly	ADV
hassl-837	257	19	influencing	influence	VERB
hassl-837	257	20	factor	factor	NOUN
hassl-837	257	21	of	of	ADP
hassl-837	257	22	voluntary	voluntary	ADJ
hassl-837	257	23	audits	audits	NOUN
hassl-837	257	24	since	since	SCONJ
hassl-837	257	25	the	the	DET
hassl-837	257	26	value	value	NOUN
hassl-837	257	27	was	be	AUX
hassl-837	257	28	0.001	0.001	NUM
hassl-837	257	29	which	which	PRON
hassl-837	257	30	is	be	AUX
hassl-837	257	31	less	less	ADJ
hassl-837	257	32	than	than	ADP
hassl-837	257	33	0.05	0.05	NUM
hassl-837	257	34	(	(	PUNCT
hassl-837	257	35	p<0.05	p<0.05	NOUN
hassl-837	257	36	)	)	PUNCT
hassl-837	257	37	.	.	PUNCT
hassl-837	258	1	the	the	DET
hassl-837	258	2	coefficient	coefficient	NOUN
hassl-837	258	3	of	of	ADP
hassl-837	258	4	correlation	correlation	NOUN
hassl-837	258	5	,	,	PUNCT
hassl-837	258	6	(	(	PUNCT
hassl-837	258	7	r=0.401	r=0.401	NOUN
hassl-837	258	8	)	)	PUNCT
hassl-837	258	9	suggested	suggest	VERB
hassl-837	258	10	that	that	SCONJ
hassl-837	258	11	there	there	PRON
hassl-837	258	12	was	be	VERB
hassl-837	258	13	a	a	DET
hassl-837	258	14	positive	positive	ADJ
hassl-837	258	15	low	low	ADJ
hassl-837	258	16	relationship	relationship	NOUN
hassl-837	258	17	between	between	ADP
hassl-837	258	18	the	the	DET
hassl-837	258	19	perception	perception	NOUN
hassl-837	258	20	of	of	ADP
hassl-837	258	21	managers	manager	NOUN
hassl-837	258	22	variable	variable	ADJ
hassl-837	258	23	and	and	CCONJ
hassl-837	258	24	influencing	influence	VERB
hassl-837	258	25	voluntary	voluntary	ADJ
hassl-837	258	26	audits	audits	NOUN
hassl-837	258	27	.	.	PUNCT
hassl-837	259	1	the	the	DET
hassl-837	259	2	effect	effect	NOUN
hassl-837	259	3	of	of	ADP
hassl-837	259	4	managerial	managerial	ADJ
hassl-837	259	5	ownership	ownership	NOUN
hassl-837	259	6	was	be	AUX
hassl-837	259	7	significantly	significantly	ADV
hassl-837	259	8	correlated	correlate	VERB
hassl-837	259	9	to	to	ADP
hassl-837	259	10	voluntary	voluntary	ADJ
hassl-837	259	11	audits	audits	NOUN
hassl-837	259	12	since	since	SCONJ
hassl-837	259	13	the	the	DET
hassl-837	259	14	value	value	NOUN
hassl-837	259	15	was	be	AUX
hassl-837	259	16	0.011	0.011	NUM
hassl-837	259	17	which	which	PRON
hassl-837	259	18	is	be	AUX
hassl-837	259	19	below	below	ADP
hassl-837	259	20	0.05	0.05	NUM
hassl-837	259	21	.	.	PUNCT
hassl-837	260	1	the	the	DET
hassl-837	260	2	relationship	relationship	NOUN
hassl-837	260	3	between	between	ADP
hassl-837	260	4	the	the	DET
hassl-837	260	5	variables	variable	NOUN
hassl-837	260	6	was	be	AUX
hassl-837	260	7	positive	positive	ADJ
hassl-837	260	8	low	low	ADJ
hassl-837	260	9	as	as	SCONJ
hassl-837	260	10	the	the	DET
hassl-837	260	11	coefficient	coefficient	NOUN
hassl-837	260	12	of	of	ADP
hassl-837	260	13	correlation	correlation	NOUN
hassl-837	260	14	value	value	NOUN
hassl-837	260	15	was	be	AUX
hassl-837	260	16	only	only	ADV
hassl-837	260	17	0.374	0.374	NUM
hassl-837	260	18	.	.	PUNCT
hassl-837	261	1	however	however	ADV
hassl-837	261	2	,	,	PUNCT
hassl-837	261	3	the	the	DET
hassl-837	261	4	improvement	improvement	NOUN
hassl-837	261	5	quality	quality	NOUN
hassl-837	261	6	of	of	ADP
hassl-837	261	7	smes‟	smes‟	PRON
hassl-837	261	8	smes‟	smes‟	PROPN
hassl-837	261	9	financial	financial	ADJ
hassl-837	261	10	statementsvariable‟s	statementsvariable‟s	PROPN
hassl-837	261	11	significance	significance	NOUN
hassl-837	261	12	value	value	NOUN
hassl-837	261	13	was	be	AUX
hassl-837	261	14	0.210	0.210	NUM
hassl-837	261	15	which	which	PRON
hassl-837	261	16	indicated	indicate	VERB
hassl-837	261	17	that	that	SCONJ
hassl-837	261	18	the	the	DET
hassl-837	261	19	variable	variable	NOUN
hassl-837	261	20	was	be	AUX
hassl-837	261	21	not	not	PART
hassl-837	261	22	significant	significant	ADJ
hassl-837	261	23	as	as	SCONJ
hassl-837	261	24	the	the	DET
hassl-837	261	25	value	value	NOUN
hassl-837	261	26	is	be	AUX
hassl-837	261	27	higher	high	ADJ
hassl-837	261	28	than	than	ADP
hassl-837	261	29	0.05	0.05	NUM
hassl-837	261	30	(	(	PUNCT
hassl-837	261	31	p>0.05	p>0.05	PROPN
hassl-837	261	32	)	)	PUNCT
hassl-837	261	33	.	.	PUNCT
hassl-837	262	1	the	the	DET
hassl-837	262	2	coefficient	coefficient	NOUN
hassl-837	262	3	of	of	ADP
hassl-837	262	4	correlation	correlation	NOUN
hassl-837	262	5	,	,	PUNCT
hassl-837	262	6	(	(	PUNCT
hassl-837	262	7	r=0.152	r=0.152	X
hassl-837	262	8	)	)	PUNCT
hassl-837	262	9	indicated	indicate	VERB
hassl-837	262	10	that	that	SCONJ
hassl-837	262	11	there	there	PRON
hassl-837	262	12	was	be	VERB
hassl-837	262	13	a	a	DET
hassl-837	262	14	positive	positive	ADJ
hassl-837	262	15	relationship	relationship	NOUN
hassl-837	262	16	between	between	ADP
hassl-837	262	17	the	the	DET
hassl-837	262	18	improvement	improvement	NOUN
hassl-837	262	19	quality	quality	NOUN
hassl-837	262	20	of	of	ADP
hassl-837	262	21	financial	financial	ADJ
hassl-837	262	22	statements	statement	NOUN
hassl-837	262	23	and	and	CCONJ
hassl-837	262	24	voluntary	voluntary	ADJ
hassl-837	262	25	audits	audits	NOUN
hassl-837	262	26	,	,	PUNCT
hassl-837	262	27	but	but	CCONJ
hassl-837	262	28	that	that	SCONJ
hassl-837	262	29	the	the	DET
hassl-837	262	30	relationship	relationship	NOUN
hassl-837	262	31	was	be	AUX
hassl-837	262	32	very	very	ADV
hassl-837	262	33	weak	weak	ADJ
hassl-837	262	34	.	.	PUNCT
hassl-837	263	1	4.4	4.4	NUM
hassl-837	263	2	.	.	PUNCT
hassl-837	264	1	factors	factor	NOUN
hassl-837	264	2	influencing	influence	VERB
hassl-837	264	3	voluntary	voluntary	ADJ
hassl-837	264	4	audit	audit	NOUN
hassl-837	264	5	of	of	ADP
hassl-837	264	6	financial	financial	ADJ
hassl-837	264	7	statements	statement	NOUN
hassl-837	264	8	a	a	DET
hassl-837	264	9	simple	simple	ADJ
hassl-837	264	10	linear	linear	ADJ
hassl-837	264	11	regression	regression	NOUN
hassl-837	264	12	analysis	analysis	NOUN
hassl-837	264	13	was	be	AUX
hassl-837	264	14	used	use	VERB
hassl-837	264	15	in	in	ADP
hassl-837	264	16	this	this	DET
hassl-837	264	17	research	research	NOUN
hassl-837	264	18	to	to	PART
hassl-837	264	19	test	test	VERB
hassl-837	264	20	the	the	DET
hassl-837	264	21	hypotheses	hypothesis	NOUN
hassl-837	264	22	of	of	ADP
hassl-837	264	23	this	this	DET
hassl-837	264	24	research	research	NOUN
hassl-837	264	25	where	where	SCONJ
hassl-837	264	26	each	each	PRON
hassl-837	264	27	of	of	ADP
hassl-837	264	28	the	the	DET
hassl-837	264	29	variables	variable	NOUN
hassl-837	264	30	were	be	AUX
hassl-837	264	31	tested	test	VERB
hassl-837	264	32	separately	separately	ADV
hassl-837	264	33	to	to	PART
hassl-837	264	34	test	test	VERB
hassl-837	264	35	the	the	DET
hassl-837	264	36	relationship	relationship	NOUN
hassl-837	264	37	between	between	ADP
hassl-837	264	38	the	the	DET
hassl-837	264	39	smes‟	smes‟	PROPN
hassl-837	264	40	financial	financial	PROPN
hassl-837	264	41	statements‟	statements‟	PROPN
hassl-837	264	42	improvement	improvement	NOUN
hassl-837	264	43	quality	quality	NOUN
hassl-837	264	44	,	,	PUNCT
hassl-837	264	45	the	the	DET
hassl-837	264	46	effect	effect	NOUN
hassl-837	264	47	of	of	ADP
hassl-837	264	48	managerial	managerial	ADJ
hassl-837	264	49	ownership	ownership	NOUN
hassl-837	264	50	and	and	CCONJ
hassl-837	264	51	the	the	DET
hassl-837	264	52	perception	perception	NOUN
hassl-837	264	53	of	of	ADP
hassl-837	264	54	managers	manager	NOUN
hassl-837	264	55	with	with	ADP
hassl-837	264	56	their	their	PRON
hassl-837	264	57	influence	influence	NOUN
hassl-837	264	58	on	on	ADP
hassl-837	264	59	voluntary	voluntary	ADJ
hassl-837	264	60	audits	audits	NOUN
hassl-837	264	61	.	.	PUNCT
hassl-837	265	1	the	the	DET
hassl-837	265	2	results	result	NOUN
hassl-837	265	3	are	be	AUX
hassl-837	265	4	explained	explain	VERB
hassl-837	265	5	for	for	ADP
hassl-837	265	6	each	each	DET
hassl-837	265	7	variable	variable	NOUN
hassl-837	265	8	below	below	ADV
hassl-837	265	9	.	.	PUNCT
hassl-837	266	1	h1	h1	PROPN
hassl-837	266	2	–	–	PUNCT
hassl-837	266	3	improved	improve	VERB
hassl-837	266	4	quality	quality	NOUN
hassl-837	266	5	of	of	ADP
hassl-837	266	6	financial	financial	ADJ
hassl-837	266	7	statement	statement	NOUN
hassl-837	266	8	significantly	significantly	ADV
hassl-837	266	9	influences	influence	VERB
hassl-837	266	10	voluntary	voluntary	ADJ
hassl-837	266	11	audit	audit	NOUN
hassl-837	266	12	of	of	ADP
hassl-837	266	13	financial	financial	ADJ
hassl-837	266	14	statements	statement	NOUN
hassl-837	266	15	among	among	ADP
hassl-837	266	16	smes	sme	NOUN
hassl-837	266	17	in	in	ADP
hassl-837	266	18	malaysia	malaysia	PROPN
hassl-837	266	19	based	base	VERB
hassl-837	266	20	on	on	ADP
hassl-837	266	21	table	table	NOUN
hassl-837	266	22	8	8	NUM
hassl-837	266	23	the	the	DET
hassl-837	266	24	results	result	NOUN
hassl-837	266	25	explained	explain	VERB
hassl-837	266	26	the	the	DET
hassl-837	266	27	influence	influence	NOUN
hassl-837	266	28	of	of	ADP
hassl-837	266	29	improvement	improvement	NOUN
hassl-837	266	30	quality	quality	NOUN
hassl-837	266	31	of	of	ADP
hassl-837	266	32	smes‟	smes‟	X
hassl-837	266	33	financial	financial	ADJ
hassl-837	266	34	statements	statement	NOUN
hassl-837	266	35	on	on	ADP
hassl-837	266	36	the	the	DET
hassl-837	266	37	occurrence	occurrence	NOUN
hassl-837	266	38	of	of	ADP
hassl-837	266	39	voluntary	voluntary	ADJ
hassl-837	266	40	audits	audits	NOUN
hassl-837	266	41	.	.	PUNCT
hassl-837	267	1	the	the	DET
hassl-837	267	2	results	result	NOUN
hassl-837	267	3	between	between	ADP
hassl-837	267	4	improvement	improvement	NOUN
hassl-837	267	5	quality	quality	NOUN
hassl-837	267	6	of	of	ADP
hassl-837	267	7	smes‟	smes‟	X
hassl-837	267	8	financial	financial	ADJ
hassl-837	267	9	statements	statement	NOUN
hassl-837	267	10	and	and	CCONJ
hassl-837	267	11	influence	influence	NOUN
hassl-837	267	12	on	on	ADP
hassl-837	267	13	voluntary	voluntary	ADJ
hassl-837	267	14	audit	audit	NOUN
hassl-837	267	15	,	,	PUNCT
hassl-837	267	16	indicates	indicate	VERB
hassl-837	267	17	that	that	SCONJ
hassl-837	267	18	the	the	DET
hassl-837	267	19	variable	variable	NOUN
hassl-837	267	20	was	be	AUX
hassl-837	267	21	not	not	PART
hassl-837	267	22	significant	significant	ADJ
hassl-837	267	23	in	in	ADP
hassl-837	267	24	affecting	affect	VERB
hassl-837	267	25	voluntary	voluntary	ADJ
hassl-837	267	26	audits	audits	NOUN
hassl-837	267	27	at	at	ADP
hassl-837	267	28	the	the	DET
hassl-837	267	29	95	95	NUM
hassl-837	267	30	%	%	NOUN
hassl-837	267	31	confidence	confidence	NOUN
hassl-837	267	32	level	level	NOUN
hassl-837	267	33	as	as	SCONJ
hassl-837	267	34	the	the	DET
hassl-837	267	35	value	value	NOUN
hassl-837	267	36	is	be	AUX
hassl-837	267	37	higher	high	ADJ
hassl-837	267	38	than	than	ADP
hassl-837	267	39	0.05	0.05	NUM
hassl-837	267	40	at	at	ADP
hassl-837	267	41	0.210	0.210	NUM
hassl-837	267	42	.	.	PUNCT
hassl-837	268	1	although	although	SCONJ
hassl-837	268	2	the	the	DET
hassl-837	268	3	variable	variable	NOUN
hassl-837	268	4	was	be	AUX
hassl-837	268	5	not	not	PART
hassl-837	268	6	significant	significant	ADJ
hassl-837	268	7	,	,	PUNCT
hassl-837	268	8	there	there	PRON
hassl-837	268	9	is	be	VERB
hassl-837	268	10	a	a	DET
hassl-837	268	11	positive	positive	ADJ
hassl-837	268	12	low	low	ADJ
hassl-837	268	13	relationship	relationship	NOUN
hassl-837	268	14	between	between	ADP
hassl-837	268	15	improvement	improvement	NOUN
hassl-837	268	16	quality	quality	NOUN
hassl-837	268	17	of	of	ADP
hassl-837	268	18	smes‟	smes‟	X
hassl-837	268	19	financial	financial	ADJ
hassl-837	268	20	statements	statement	NOUN
hassl-837	268	21	and	and	CCONJ
hassl-837	268	22	voluntary	voluntary	ADJ
hassl-837	268	23	audits	audits	NOUN
hassl-837	268	24	with	with	ADP
hassl-837	268	25	the	the	DET
hassl-837	268	26	level	level	NOUN
hassl-837	268	27	of	of	ADP
hassl-837	268	28	coefficient	coefficient	NOUN
hassl-837	268	29	of	of	ADP
hassl-837	268	30	correlation	correlation	NOUN
hassl-837	268	31	at	at	ADP
hassl-837	268	32	0.152	0.152	NUM
hassl-837	268	33	(	(	PUNCT
hassl-837	268	34	r=0.152	r=0.152	X
hassl-837	268	35	)	)	PUNCT
hassl-837	268	36	and	and	CCONJ
hassl-837	268	37	positive	positive	ADJ
hassl-837	268	38	value	value	NOUN
hassl-837	268	39	of	of	ADP
hassl-837	268	40	b0	b0	NOUN
hassl-837	268	41	(	(	PUNCT
hassl-837	268	42	b0=0.057	b0=0.057	NUM
hassl-837	268	43	)	)	PUNCT
hassl-837	268	44	.	.	PUNCT
hassl-837	269	1	hence	hence	ADV
hassl-837	269	2	the	the	DET
hassl-837	269	3	first	first	ADJ
hassl-837	269	4	hypothesis	hypothesis	NOUN
hassl-837	269	5	is	be	AUX
hassl-837	269	6	not	not	PART
hassl-837	269	7	achieved	achieve	VERB
hassl-837	269	8	.	.	PUNCT
hassl-837	270	1	this	this	DET
hassl-837	270	2	research	research	NOUN
hassl-837	270	3	however	however	ADV
hassl-837	270	4	also	also	ADV
hassl-837	270	5	implied	imply	VERB
hassl-837	270	6	that	that	SCONJ
hassl-837	270	7	there	there	PRON
hassl-837	270	8	is	be	VERB
hassl-837	270	9	a	a	DET
hassl-837	270	10	low	low	ADJ
hassl-837	270	11	positive	positive	ADJ
hassl-837	270	12	relationship	relationship	NOUN
hassl-837	270	13	between	between	ADP
hassl-837	270	14	improvement	improvement	NOUN
hassl-837	270	15	quality	quality	NOUN
hassl-837	270	16	of	of	ADP
hassl-837	270	17	smes‟	smes‟	X
hassl-837	270	18	financial	financial	ADJ
hassl-837	270	19	statements	statement	NOUN
hassl-837	270	20	and	and	CCONJ
hassl-837	270	21	voluntary	voluntary	ADJ
hassl-837	270	22	audits	audits	NOUN
hassl-837	270	23	.	.	PUNCT
hassl-837	271	1	the	the	DET
hassl-837	271	2	result	result	NOUN
hassl-837	271	3	of	of	ADP
hassl-837	271	4	0.023	0.023	NUM
hassl-837	271	5	coefficient	coefficient	NOUN
hassl-837	271	6	of	of	ADP
hassl-837	271	7	determination	determination	NOUN
hassl-837	271	8	(	(	PUNCT
hassl-837	271	9	r2=0.023	r2=0.023	NOUN
hassl-837	271	10	)	)	PUNCT
hassl-837	271	11	refers	refer	VERB
hassl-837	271	12	to	to	ADP
hassl-837	271	13	2.3	2.3	NUM
hassl-837	271	14	%	%	NOUN
hassl-837	271	15	of	of	ADP
hassl-837	271	16	the	the	DET
hassl-837	271	17	total	total	ADJ
hassl-837	271	18	variation	variation	NOUN
hassl-837	271	19	in	in	ADP
hassl-837	271	20	influence	influence	NOUN
hassl-837	271	21	factors	factor	NOUN
hassl-837	271	22	on	on	ADP
hassl-837	271	23	voluntary	voluntary	ADJ
hassl-837	271	24	audits	audits	NOUN
hassl-837	271	25	being	be	AUX
hassl-837	271	26	explained	explain	VERB
hassl-837	271	27	by	by	ADP
hassl-837	271	28	improvement	improvement	NOUN
hassl-837	271	29	quality	quality	NOUN
hassl-837	271	30	of	of	ADP
hassl-837	271	31	smes‟	smes‟	X
hassl-837	271	32	financial	financial	ADJ
hassl-837	271	33	statements	statement	NOUN
hassl-837	271	34	and	and	CCONJ
hassl-837	271	35	the	the	DET
hassl-837	271	36	remaining	remain	VERB
hassl-837	271	37	97.7	97.7	NUM
hassl-837	271	38	%	%	NOUN
hassl-837	271	39	is	be	AUX
hassl-837	271	40	explained	explain	VERB
hassl-837	271	41	by	by	ADP
hassl-837	271	42	other	other	ADJ
hassl-837	271	43	factors	factor	NOUN
hassl-837	271	44	.	.	PUNCT
hassl-837	272	1	at	at	ADP
hassl-837	272	2	the	the	DET
hassl-837	272	3	0.05	0.05	NUM
hassl-837	272	4	level	level	NOUN
hassl-837	272	5	of	of	ADP
hassl-837	272	6	significance	significance	NOUN
hassl-837	272	7	,	,	PUNCT
hassl-837	272	8	with	with	ADP
hassl-837	272	9	degree	degree	NOUN
hassl-837	272	10	of	of	ADP
hassl-837	272	11	freedom	freedom	NOUN
hassl-837	272	12	df	df	NOUN
hassl-837	272	13	of	of	ADP
hassl-837	272	14	69	69	NUM
hassl-837	272	15	(	(	PUNCT
hassl-837	272	16	n2	n2	NOUN
hassl-837	272	17	)	)	PUNCT
hassl-837	272	18	,	,	PUNCT
hassl-837	272	19	the	the	DET
hassl-837	272	20	t	t	NOUN
hassl-837	272	21	-	-	PUNCT
hassl-837	272	22	critical	critical	ADJ
hassl-837	272	23	value	value	NOUN
hassl-837	272	24	is	be	AUX
hassl-837	272	25	2.000	2.000	NUM
hassl-837	272	26	while	while	SCONJ
hassl-837	272	27	t	t	NOUN
hassl-837	272	28	-	-	PUNCT
hassl-837	272	29	statistics	statistic	NOUN
hassl-837	272	30	value	value	NOUN
hassl-837	272	31	is	be	AUX
hassl-837	272	32	1.267	1.267	NUM
hassl-837	272	33	.	.	PUNCT
hassl-837	273	1	in	in	ADP
hassl-837	273	2	this	this	DET
hassl-837	273	3	instance	instance	NOUN
hassl-837	273	4	,	,	PUNCT
hassl-837	273	5	since	since	SCONJ
hassl-837	273	6	the	the	DET
hassl-837	273	7	t	t	PROPN
hassl-837	273	8	-	-	PUNCT
hassl-837	273	9	statistics	statistic	NOUN
hassl-837	273	10	value	value	NOUN
hassl-837	273	11	(	(	PUNCT
hassl-837	273	12	1.267	1.267	NUM
hassl-837	273	13	)	)	PUNCT
hassl-837	273	14	was	be	AUX
hassl-837	273	15	lower	low	ADJ
hassl-837	273	16	than	than	ADP
hassl-837	273	17	the	the	DET
hassl-837	273	18	t	t	NOUN
hassl-837	273	19	-	-	PUNCT
hassl-837	273	20	critical	critical	ADJ
hassl-837	273	21	value	value	NOUN
hassl-837	273	22	(	(	PUNCT
hassl-837	273	23	2.000	2.000	NUM
hassl-837	273	24	)	)	PUNCT
hassl-837	273	25	,	,	PUNCT
hassl-837	273	26	we	we	PRON
hassl-837	273	27	accepted	accept	VERB
hassl-837	273	28	the	the	DET
hassl-837	273	29	null	null	ADJ
hassl-837	273	30	hypothesis	hypothesis	NOUN
hassl-837	273	31	.	.	PUNCT
hassl-837	274	1	this	this	DET
hassl-837	274	2	study	study	NOUN
hassl-837	274	3	concluded	conclude	VERB
hassl-837	274	4	that	that	SCONJ
hassl-837	274	5	there	there	PRON
hassl-837	274	6	was	be	VERB
hassl-837	274	7	no	no	DET
hassl-837	274	8	significant	significant	ADJ
hassl-837	274	9	relationship	relationship	NOUN
hassl-837	274	10	between	between	ADP
hassl-837	274	11	the	the	DET
hassl-837	274	12	improvement	improvement	NOUN
hassl-837	274	13	quality	quality	NOUN
hassl-837	274	14	of	of	ADP
hassl-837	274	15	smes‟	smes‟	X
hassl-837	274	16	financial	financial	ADJ
hassl-837	274	17	statements	statement	NOUN
hassl-837	274	18	and	and	CCONJ
hassl-837	274	19	any	any	DET
hassl-837	274	20	influence	influence	NOUN
hassl-837	274	21	on	on	ADP
hassl-837	274	22	voluntary	voluntary	ADJ
hassl-837	274	23	audits	audits	NOUN
hassl-837	274	24	.	.	PUNCT
hassl-837	275	1	the	the	PRON
hassl-837	275	2	p	p	NOUN
hassl-837	275	3	-	-	PUNCT
hassl-837	275	4	value	value	NOUN
hassl-837	275	5	showing	show	VERB
hassl-837	275	6	0.210	0.210	NUM
hassl-837	275	7	was	be	AUX
hassl-837	275	8	also	also	ADV
hassl-837	275	9	greater	great	ADJ
hassl-837	275	10	than	than	ADP
hassl-837	275	11	0.05	0.05	NUM
hassl-837	275	12	(	(	PUNCT
hassl-837	275	13	p>0.05	p>0.05	NOUN
hassl-837	275	14	)	)	PUNCT
hassl-837	275	15	and	and	CCONJ
hassl-837	275	16	as	as	ADP
hassl-837	275	17	such	such	ADJ
hassl-837	275	18	,	,	PUNCT
hassl-837	275	19	h1	h1	PROPN
hassl-837	275	20	was	be	AUX
hassl-837	275	21	supported	support	VERB
hassl-837	275	22	.	.	PUNCT
hassl-837	276	1	this	this	DET
hassl-837	276	2	research	research	NOUN
hassl-837	276	3	also	also	ADV
hassl-837	276	4	implied	imply	VERB
hassl-837	276	5	that	that	SCONJ
hassl-837	276	6	there	there	PRON
hassl-837	276	7	was	be	VERB
hassl-837	276	8	no	no	DET
hassl-837	276	9	significant	significant	ADJ
hassl-837	276	10	linear	linear	ADJ
hassl-837	276	11	relationship	relationship	NOUN
hassl-837	276	12	where	where	SCONJ
hassl-837	276	13	the	the	DET
hassl-837	276	14	respondents‟	respondents‟	ADJ
hassl-837	276	15	influence	influence	NOUN
hassl-837	276	16	factor	factor	NOUN
hassl-837	276	17	on	on	ADP
hassl-837	276	18	voluntary	voluntary	ADJ
hassl-837	276	19	audits	audits	NOUN
hassl-837	276	20	were	be	AUX
hassl-837	276	21	influenced	influence	VERB
hassl-837	276	22	by	by	ADP
hassl-837	276	23	the	the	DET
hassl-837	276	24	improvement	improvement	NOUN
hassl-837	276	25	quality	quality	NOUN
hassl-837	276	26	of	of	ADP
hassl-837	276	27	smes‟	smes‟	X
hassl-837	276	28	financial	financial	ADJ
hassl-837	276	29	statements	statement	NOUN
hassl-837	276	30	.	.	PUNCT
hassl-837	277	1	table-8	table-8	NOUN
hassl-837	277	2	.	.	PUNCT
hassl-837	278	1	regression	regression	NOUN
hassl-837	278	2	analysis	analysis	NOUN
hassl-837	278	3	result	result	NOUN
hassl-837	278	4	for	for	ADP
hassl-837	278	5	improved	improved	ADJ
hassl-837	278	6	quality	quality	NOUN
hassl-837	278	7	of	of	ADP
hassl-837	278	8	financial	financial	ADJ
hassl-837	278	9	statement	statement	NOUN
hassl-837	278	10	.	.	PUNCT
hassl-837	279	1	variable	variable	ADJ
hassl-837	279	2	influence	influence	NOUN
hassl-837	279	3	factor	factor	NOUN
hassl-837	279	4	in	in	ADP
hassl-837	279	5	voluntary	voluntary	ADJ
hassl-837	279	6	audit	audit	NOUN
hassl-837	279	7	by	by	ADP
hassl-837	279	8	smes	sme	NOUN
hassl-837	279	9	sig	sig	NOUN
hassl-837	279	10	.	.	PUNCT
hassl-837	280	1	r	r	NOUN
hassl-837	280	2	r2	r2	PROPN
hassl-837	280	3	b0	b0	PROPN
hassl-837	280	4	t	t	PROPN
hassl-837	280	5	improvement	improvement	NOUN
hassl-837	280	6	quality	quality	NOUN
hassl-837	280	7	of	of	ADP
hassl-837	280	8	financial	financial	ADJ
hassl-837	280	9	statement	statement	NOUN
hassl-837	280	10	smes	sme	VERB
hassl-837	280	11	0.210	0.210	NUM
hassl-837	280	12	0.152	0.152	NUM
hassl-837	280	13	0.023	0.023	NUM
hassl-837	280	14	0.057	0.057	NUM
hassl-837	280	15	1.267	1.267	NUM
hassl-837	280	16	h2	h2	NOUN
hassl-837	280	17	–	–	PUNCT
hassl-837	280	18	managerial	managerial	ADJ
hassl-837	280	19	ownership	ownership	NOUN
hassl-837	280	20	significantly	significantly	ADV
hassl-837	280	21	influences	influence	VERB
hassl-837	280	22	voluntary	voluntary	ADJ
hassl-837	280	23	audit	audit	NOUN
hassl-837	280	24	of	of	ADP
hassl-837	280	25	financial	financial	ADJ
hassl-837	280	26	statements	statement	NOUN
hassl-837	280	27	among	among	ADP
hassl-837	280	28	smes	sme	NOUN
hassl-837	280	29	in	in	ADP
hassl-837	280	30	malaysia	malaysia	PROPN
hassl-837	280	31	table	table	NOUN
hassl-837	280	32	9	9	NUM
hassl-837	280	33	shows	show	VERB
hassl-837	280	34	that	that	SCONJ
hassl-837	280	35	the	the	DET
hassl-837	280	36	second	second	ADJ
hassl-837	280	37	objective	objective	NOUN
hassl-837	280	38	was	be	AUX
hassl-837	280	39	achieved	achieve	VERB
hassl-837	280	40	since	since	SCONJ
hassl-837	280	41	the	the	DET
hassl-837	280	42	independent	independent	ADJ
hassl-837	280	43	variable	variable	ADJ
hassl-837	280	44	effect	effect	NOUN
hassl-837	280	45	of	of	ADP
hassl-837	280	46	managerial	managerial	ADJ
hassl-837	280	47	ownership	ownership	NOUN
hassl-837	280	48	was	be	AUX
hassl-837	280	49	significant	significant	ADJ
hassl-837	280	50	at	at	ADP
hassl-837	280	51	95	95	NUM
hassl-837	280	52	%	%	NOUN
hassl-837	280	53	where	where	SCONJ
hassl-837	280	54	its	its	PRON
hassl-837	280	55	significance	significance	NOUN
hassl-837	280	56	value	value	NOUN
hassl-837	280	57	was	be	AUX
hassl-837	280	58	equal	equal	ADJ
hassl-837	280	59	to	to	ADP
hassl-837	280	60	0.001	0.001	NUM
hassl-837	280	61	which	which	PRON
hassl-837	280	62	is	be	AUX
hassl-837	280	63	below	below	ADP
hassl-837	280	64	than	than	ADP
hassl-837	280	65	0.05	0.05	NUM
hassl-837	280	66	(	(	PUNCT
hassl-837	280	67	p=0.001	p=0.001	NUM
hassl-837	280	68	,	,	PUNCT
hassl-837	280	69	humanities	humanity	NOUN
hassl-837	280	70	and	and	CCONJ
hassl-837	280	71	social	social	ADJ
hassl-837	280	72	sciences	science	NOUN
hassl-837	280	73	letters	letter	NOUN
hassl-837	280	74	,	,	PUNCT
hassl-837	280	75	2020	2020	NUM
hassl-837	280	76	,	,	PUNCT
hassl-837	280	77	8(1	8(1	NOUN
hassl-837	280	78	):	):	PUNCT
hassl-837	280	79	23	23	NUM
hassl-837	280	80	-	-	SYM
hassl-837	280	81	35	35	NUM
hassl-837	280	82	33	33	NUM
hassl-837	280	83	©	©	PROPN
hassl-837	280	84	2020	2020	NUM
hassl-837	280	85	conscientia	conscientia	PROPN
hassl-837	280	86	beam	beam	PROPN
hassl-837	280	87	.	.	PUNCT
hassl-837	281	1	all	all	DET
hassl-837	281	2	rights	right	NOUN
hassl-837	281	3	reserved	reserve	VERB
hassl-837	281	4	.	.	PUNCT
hassl-837	282	1	p<0.05	p<0.05	NOUN
hassl-837	282	2	)	)	PUNCT
hassl-837	282	3	.	.	PUNCT
hassl-837	283	1	a	a	DET
hassl-837	283	2	positive	positive	ADJ
hassl-837	283	3	on	on	ADP
hassl-837	283	4	b0	b0	NOUN
hassl-837	283	5	indicated	indicate	VERB
hassl-837	283	6	that	that	SCONJ
hassl-837	283	7	there	there	PRON
hassl-837	283	8	was	be	VERB
hassl-837	283	9	a	a	DET
hassl-837	283	10	positive	positive	ADJ
hassl-837	283	11	relationship	relationship	NOUN
hassl-837	283	12	between	between	ADP
hassl-837	283	13	both	both	DET
hassl-837	283	14	variables	variable	NOUN
hassl-837	283	15	.	.	PUNCT
hassl-837	284	1	however	however	ADV
hassl-837	284	2	,	,	PUNCT
hassl-837	284	3	the	the	DET
hassl-837	284	4	relationship	relationship	NOUN
hassl-837	284	5	between	between	ADP
hassl-837	284	6	the	the	DET
hassl-837	284	7	variables	variable	NOUN
hassl-837	284	8	was	be	AUX
hassl-837	284	9	weak	weak	ADJ
hassl-837	284	10	as	as	SCONJ
hassl-837	284	11	the	the	DET
hassl-837	284	12	coefficient	coefficient	NOUN
hassl-837	284	13	of	of	ADP
hassl-837	284	14	correlation	correlation	NOUN
hassl-837	284	15	value	value	NOUN
hassl-837	284	16	was	be	AUX
hassl-837	284	17	only	only	ADV
hassl-837	284	18	0.374	0.374	NUM
hassl-837	284	19	(	(	PUNCT
hassl-837	284	20	r=0.374	r=0.374	NOUN
hassl-837	284	21	)	)	PUNCT
hassl-837	284	22	.	.	PUNCT
hassl-837	285	1	referring	refer	VERB
hassl-837	285	2	to	to	ADP
hassl-837	285	3	the	the	DET
hassl-837	285	4	coefficient	coefficient	NOUN
hassl-837	285	5	of	of	ADP
hassl-837	285	6	determination	determination	NOUN
hassl-837	285	7	0.140	0.140	NUM
hassl-837	285	8	(	(	PUNCT
hassl-837	285	9	r2=0.140	r2=0.140	PROPN
hassl-837	285	10	)	)	PUNCT
hassl-837	285	11	,	,	PUNCT
hassl-837	285	12	14	14	NUM
hassl-837	285	13	%	%	NOUN
hassl-837	285	14	of	of	ADP
hassl-837	285	15	the	the	DET
hassl-837	285	16	total	total	ADJ
hassl-837	285	17	variation	variation	NOUN
hassl-837	285	18	in	in	ADP
hassl-837	285	19	influence	influence	NOUN
hassl-837	285	20	factor	factor	NOUN
hassl-837	285	21	on	on	ADP
hassl-837	285	22	voluntary	voluntary	ADJ
hassl-837	285	23	audits	audits	NOUN
hassl-837	285	24	can	can	AUX
hassl-837	285	25	be	be	AUX
hassl-837	285	26	explained	explain	VERB
hassl-837	285	27	by	by	ADP
hassl-837	285	28	the	the	DET
hassl-837	285	29	effect	effect	NOUN
hassl-837	285	30	of	of	ADP
hassl-837	285	31	managerial	managerial	ADJ
hassl-837	285	32	ownership	ownership	NOUN
hassl-837	285	33	and	and	CCONJ
hassl-837	285	34	the	the	DET
hassl-837	285	35	remaining	remain	VERB
hassl-837	285	36	86	86	NUM
hassl-837	285	37	%	%	NOUN
hassl-837	285	38	is	be	AUX
hassl-837	285	39	explained	explain	VERB
hassl-837	285	40	by	by	ADP
hassl-837	285	41	other	other	ADJ
hassl-837	285	42	factors	factor	NOUN
hassl-837	285	43	.	.	PUNCT
hassl-837	286	1	at	at	ADP
hassl-837	286	2	the	the	DET
hassl-837	286	3	0.05	0.05	NUM
hassl-837	286	4	level	level	NOUN
hassl-837	286	5	of	of	ADP
hassl-837	286	6	significance	significance	NOUN
hassl-837	286	7	,	,	PUNCT
hassl-837	286	8	with	with	ADP
hassl-837	286	9	degree	degree	NOUN
hassl-837	286	10	of	of	ADP
hassl-837	286	11	freedom	freedom	NOUN
hassl-837	286	12	df	df	NOUN
hassl-837	286	13	of	of	ADP
hassl-837	286	14	79	79	NUM
hassl-837	286	15	(	(	PUNCT
hassl-837	286	16	n-2	n-2	NUM
hassl-837	286	17	)	)	PUNCT
hassl-837	286	18	,	,	PUNCT
hassl-837	286	19	the	the	DET
hassl-837	286	20	t	t	NOUN
hassl-837	286	21	-	-	PUNCT
hassl-837	286	22	critical	critical	ADJ
hassl-837	286	23	value	value	NOUN
hassl-837	286	24	was	be	AUX
hassl-837	286	25	2.000	2.000	NUM
hassl-837	286	26	while	while	SCONJ
hassl-837	286	27	the	the	DET
hassl-837	286	28	t	t	PROPN
hassl-837	286	29	-	-	PUNCT
hassl-837	286	30	statistics	statistic	NOUN
hassl-837	286	31	value	value	NOUN
hassl-837	286	32	was	be	AUX
hassl-837	286	33	3.321	3.321	NUM
hassl-837	286	34	.	.	PUNCT
hassl-837	287	1	in	in	ADP
hassl-837	287	2	this	this	DET
hassl-837	287	3	instance	instance	NOUN
hassl-837	287	4	,	,	PUNCT
hassl-837	287	5	since	since	SCONJ
hassl-837	287	6	the	the	DET
hassl-837	287	7	t	t	PROPN
hassl-837	287	8	-	-	PUNCT
hassl-837	287	9	statistics	statistic	NOUN
hassl-837	287	10	value	value	NOUN
hassl-837	287	11	(	(	PUNCT
hassl-837	287	12	2.617	2.617	NUM
hassl-837	287	13	)	)	PUNCT
hassl-837	287	14	was	be	AUX
hassl-837	287	15	greater	great	ADJ
hassl-837	287	16	than	than	ADP
hassl-837	287	17	t	t	NOUN
hassl-837	287	18	-	-	PUNCT
hassl-837	287	19	critical	critical	ADJ
hassl-837	287	20	value	value	NOUN
hassl-837	287	21	(	(	PUNCT
hassl-837	287	22	2.000	2.000	NUM
hassl-837	287	23	)	)	PUNCT
hassl-837	287	24	,	,	PUNCT
hassl-837	287	25	the	the	DET
hassl-837	287	26	null	null	ADJ
hassl-837	287	27	hypothesis	hypothesis	NOUN
hassl-837	287	28	was	be	AUX
hassl-837	287	29	rejected	reject	VERB
hassl-837	287	30	.	.	PUNCT
hassl-837	288	1	this	this	DET
hassl-837	288	2	study	study	NOUN
hassl-837	288	3	concluded	conclude	VERB
hassl-837	288	4	that	that	SCONJ
hassl-837	288	5	there	there	PRON
hassl-837	288	6	is	be	VERB
hassl-837	288	7	a	a	DET
hassl-837	288	8	positive	positive	ADJ
hassl-837	288	9	significant	significant	ADJ
hassl-837	288	10	relationship	relationship	NOUN
hassl-837	288	11	between	between	ADP
hassl-837	288	12	the	the	DET
hassl-837	288	13	effect	effect	NOUN
hassl-837	288	14	of	of	ADP
hassl-837	288	15	managerial	managerial	ADJ
hassl-837	288	16	ownership	ownership	NOUN
hassl-837	288	17	and	and	CCONJ
hassl-837	288	18	the	the	DET
hassl-837	288	19	influence	influence	NOUN
hassl-837	288	20	factor	factor	NOUN
hassl-837	288	21	in	in	ADP
hassl-837	288	22	voluntary	voluntary	ADJ
hassl-837	288	23	audit	audit	NOUN
hassl-837	288	24	by	by	ADP
hassl-837	288	25	smes	sme	NOUN
hassl-837	288	26	.	.	PUNCT
hassl-837	289	1	the	the	DET
hassl-837	289	2	p	p	NOUN
hassl-837	289	3	-	-	PUNCT
hassl-837	289	4	value	value	NOUN
hassl-837	289	5	showing	showing	NOUN
hassl-837	289	6	0.001	0.001	NUM
hassl-837	289	7	was	be	AUX
hassl-837	289	8	less	less	ADJ
hassl-837	289	9	than	than	ADP
hassl-837	289	10	0.05	0.05	NUM
hassl-837	289	11	(	(	PUNCT
hassl-837	289	12	p<0.05	p<0.05	NOUN
hassl-837	289	13	)	)	PUNCT
hassl-837	289	14	so	so	SCONJ
hassl-837	289	15	the	the	DET
hassl-837	289	16	null	null	ADJ
hassl-837	289	17	hypothesis	hypothesis	NOUN
hassl-837	289	18	was	be	AUX
hassl-837	289	19	rejected	reject	VERB
hassl-837	289	20	.	.	PUNCT
hassl-837	290	1	as	as	ADP
hassl-837	290	2	such	such	ADJ
hassl-837	290	3	,	,	PUNCT
hassl-837	290	4	h2	h2	PROPN
hassl-837	290	5	is	be	AUX
hassl-837	290	6	supported	support	VERB
hassl-837	290	7	.	.	PUNCT
hassl-837	291	1	this	this	DET
hassl-837	291	2	research	research	NOUN
hassl-837	291	3	also	also	ADV
hassl-837	291	4	implied	imply	VERB
hassl-837	291	5	that	that	SCONJ
hassl-837	291	6	there	there	PRON
hassl-837	291	7	was	be	VERB
hassl-837	291	8	a	a	DET
hassl-837	291	9	significant	significant	ADJ
hassl-837	291	10	linear	linear	ADJ
hassl-837	291	11	relationship	relationship	NOUN
hassl-837	291	12	where	where	SCONJ
hassl-837	291	13	the	the	DET
hassl-837	291	14	respondents‟	respondents‟	ADV
hassl-837	291	15	feel	feel	VERB
hassl-837	291	16	that	that	SCONJ
hassl-837	291	17	voluntary	voluntary	ADJ
hassl-837	291	18	audits	audits	NOUN
hassl-837	291	19	are	be	AUX
hassl-837	291	20	influenced	influence	VERB
hassl-837	291	21	by	by	ADP
hassl-837	291	22	managerial	managerial	ADJ
hassl-837	291	23	ownership	ownership	NOUN
hassl-837	291	24	.	.	PUNCT
hassl-837	292	1	table-9	table-9	NOUN
hassl-837	292	2	.	.	PUNCT
hassl-837	293	1	regression	regression	NOUN
hassl-837	293	2	analysis	analysis	NOUN
hassl-837	293	3	result	result	NOUN
hassl-837	293	4	for	for	ADP
hassl-837	293	5	effect	effect	NOUN
hassl-837	293	6	of	of	ADP
hassl-837	293	7	managerial	managerial	ADJ
hassl-837	293	8	ownership	ownership	NOUN
hassl-837	293	9	.	.	PUNCT
hassl-837	294	1	variable	variable	ADJ
hassl-837	294	2	influence	influence	NOUN
hassl-837	294	3	factor	factor	NOUN
hassl-837	294	4	in	in	ADP
hassl-837	294	5	voluntary	voluntary	ADJ
hassl-837	294	6	audit	audit	NOUN
hassl-837	294	7	by	by	ADP
hassl-837	294	8	smes	sme	NOUN
hassl-837	294	9	sig	sig	NOUN
hassl-837	294	10	.	.	PUNCT
hassl-837	295	1	r	r	NOUN
hassl-837	295	2	r2	r2	PROPN
hassl-837	295	3	b0	b0	PROPN
hassl-837	295	4	t	t	PROPN
hassl-837	295	5	effect	effect	NOUN
hassl-837	295	6	of	of	ADP
hassl-837	295	7	managerial	managerial	ADJ
hassl-837	295	8	ownership	ownership	NOUN
hassl-837	295	9	0.001	0.001	NUM
hassl-837	295	10	0.374	0.374	NUM
hassl-837	295	11	0.140	0.140	NUM
hassl-837	295	12	0.417	0.417	NUM
hassl-837	295	13	3.321	3.321	NUM
hassl-837	295	14	h3	h3	NOUN
hassl-837	295	15	–	–	PUNCT
hassl-837	295	16	managers	manager	NOUN
hassl-837	295	17	’	’	PART
hassl-837	295	18	perception	perception	NOUN
hassl-837	295	19	significantly	significantly	ADV
hassl-837	295	20	influences	influence	VERB
hassl-837	295	21	voluntary	voluntary	ADJ
hassl-837	295	22	audit	audit	NOUN
hassl-837	295	23	of	of	ADP
hassl-837	295	24	financial	financial	ADJ
hassl-837	295	25	statements	statement	NOUN
hassl-837	295	26	among	among	ADP
hassl-837	295	27	smes	sme	NOUN
hassl-837	295	28	in	in	ADP
hassl-837	295	29	malaysia	malaysia	PROPN
hassl-837	295	30	table	table	NOUN
hassl-837	295	31	10	10	NUM
hassl-837	295	32	shows	show	VERB
hassl-837	295	33	that	that	SCONJ
hassl-837	295	34	the	the	DET
hassl-837	295	35	third	third	ADJ
hassl-837	295	36	objective	objective	NOUN
hassl-837	295	37	was	be	AUX
hassl-837	295	38	achieved	achieve	VERB
hassl-837	295	39	since	since	SCONJ
hassl-837	295	40	the	the	DET
hassl-837	295	41	independent	independent	ADJ
hassl-837	295	42	variable	variable	ADJ
hassl-837	295	43	perception	perception	NOUN
hassl-837	295	44	of	of	ADP
hassl-837	295	45	manager	manager	NOUN
hassl-837	295	46	value	value	NOUN
hassl-837	295	47	was	be	AUX
hassl-837	295	48	significant	significant	ADJ
hassl-837	295	49	at	at	ADP
hassl-837	295	50	95	95	NUM
hassl-837	295	51	%	%	NOUN
hassl-837	295	52	where	where	SCONJ
hassl-837	295	53	its	its	PRON
hassl-837	295	54	significance	significance	NOUN
hassl-837	295	55	value	value	NOUN
hassl-837	295	56	was	be	AUX
hassl-837	295	57	equal	equal	ADJ
hassl-837	295	58	to	to	ADP
hassl-837	295	59	0.001	0.001	NUM
hassl-837	295	60	which	which	PRON
hassl-837	295	61	is	be	AUX
hassl-837	295	62	below	below	ADP
hassl-837	295	63	than	than	ADP
hassl-837	295	64	0.05	0.05	NUM
hassl-837	295	65	(	(	PUNCT
hassl-837	295	66	p=0.001	p=0.001	NUM
hassl-837	295	67	,	,	PUNCT
hassl-837	295	68	p<0.05	p<0.05	NOUN
hassl-837	295	69	)	)	PUNCT
hassl-837	295	70	.	.	PUNCT
hassl-837	296	1	a	a	DET
hassl-837	296	2	positive	positive	ADJ
hassl-837	296	3	on	on	ADP
hassl-837	296	4	b0	b0	NOUN
hassl-837	296	5	indicated	indicate	VERB
hassl-837	296	6	that	that	SCONJ
hassl-837	296	7	there	there	PRON
hassl-837	296	8	was	be	VERB
hassl-837	296	9	a	a	DET
hassl-837	296	10	positive	positive	ADJ
hassl-837	296	11	relationship	relationship	NOUN
hassl-837	296	12	between	between	ADP
hassl-837	296	13	both	both	DET
hassl-837	296	14	variables	variable	NOUN
hassl-837	296	15	.	.	PUNCT
hassl-837	297	1	however	however	ADV
hassl-837	297	2	,	,	PUNCT
hassl-837	297	3	the	the	DET
hassl-837	297	4	relationship	relationship	NOUN
hassl-837	297	5	between	between	ADP
hassl-837	297	6	the	the	DET
hassl-837	297	7	variables	variable	NOUN
hassl-837	297	8	was	be	AUX
hassl-837	297	9	weak	weak	ADJ
hassl-837	297	10	as	as	SCONJ
hassl-837	297	11	the	the	DET
hassl-837	297	12	coefficient	coefficient	NOUN
hassl-837	297	13	of	of	ADP
hassl-837	297	14	correlation	correlation	NOUN
hassl-837	297	15	value	value	NOUN
hassl-837	297	16	was	be	AUX
hassl-837	297	17	only	only	ADV
hassl-837	297	18	0.401	0.401	NUM
hassl-837	297	19	(	(	PUNCT
hassl-837	297	20	r=0.401	r=0.401	NUM
hassl-837	297	21	)	)	PUNCT
hassl-837	297	22	.	.	PUNCT
hassl-837	298	1	by	by	ADP
hassl-837	298	2	referring	refer	VERB
hassl-837	298	3	to	to	ADP
hassl-837	298	4	the	the	DET
hassl-837	298	5	coefficient	coefficient	NOUN
hassl-837	298	6	of	of	ADP
hassl-837	298	7	determination	determination	NOUN
hassl-837	298	8	0.161	0.161	NUM
hassl-837	298	9	(	(	PUNCT
hassl-837	298	10	r2=0.161	r2=0.161	X
hassl-837	298	11	)	)	PUNCT
hassl-837	298	12	,	,	PUNCT
hassl-837	298	13	14	14	NUM
hassl-837	298	14	%	%	NOUN
hassl-837	298	15	of	of	ADP
hassl-837	298	16	the	the	DET
hassl-837	298	17	total	total	ADJ
hassl-837	298	18	variation	variation	NOUN
hassl-837	298	19	in	in	ADP
hassl-837	298	20	influence	influence	NOUN
hassl-837	298	21	factor	factor	NOUN
hassl-837	298	22	in	in	ADP
hassl-837	298	23	voluntary	voluntary	ADJ
hassl-837	298	24	audit	audit	NOUN
hassl-837	298	25	in	in	ADP
hassl-837	298	26	smes	sme	NOUN
hassl-837	298	27	can	can	AUX
hassl-837	298	28	be	be	AUX
hassl-837	298	29	explained	explain	VERB
hassl-837	298	30	by	by	ADP
hassl-837	298	31	the	the	DET
hassl-837	298	32	perception	perception	NOUN
hassl-837	298	33	of	of	ADP
hassl-837	298	34	manager	manager	NOUN
hassl-837	298	35	value	value	NOUN
hassl-837	298	36	and	and	CCONJ
hassl-837	298	37	the	the	DET
hassl-837	298	38	remaining	remain	VERB
hassl-837	298	39	86	86	NUM
hassl-837	298	40	%	%	NOUN
hassl-837	298	41	is	be	AUX
hassl-837	298	42	explained	explain	VERB
hassl-837	298	43	by	by	ADP
hassl-837	298	44	other	other	ADJ
hassl-837	298	45	factors	factor	NOUN
hassl-837	298	46	.	.	PUNCT
hassl-837	299	1	at	at	ADP
hassl-837	299	2	the	the	DET
hassl-837	299	3	0.05	0.05	NUM
hassl-837	299	4	level	level	NOUN
hassl-837	299	5	of	of	ADP
hassl-837	299	6	significance	significance	NOUN
hassl-837	299	7	,	,	PUNCT
hassl-837	299	8	with	with	ADP
hassl-837	299	9	degree	degree	NOUN
hassl-837	299	10	of	of	ADP
hassl-837	299	11	freedom	freedom	NOUN
hassl-837	299	12	df	df	NOUN
hassl-837	299	13	of	of	ADP
hassl-837	299	14	79	79	NUM
hassl-837	299	15	(	(	PUNCT
hassl-837	299	16	n-2	n-2	NUM
hassl-837	299	17	)	)	PUNCT
hassl-837	299	18	,	,	PUNCT
hassl-837	299	19	the	the	DET
hassl-837	299	20	t	t	NOUN
hassl-837	299	21	-	-	PUNCT
hassl-837	299	22	critical	critical	ADJ
hassl-837	299	23	value	value	NOUN
hassl-837	299	24	was	be	AUX
hassl-837	299	25	2.000	2.000	NUM
hassl-837	299	26	while	while	SCONJ
hassl-837	299	27	the	the	DET
hassl-837	299	28	t	t	PROPN
hassl-837	299	29	-	-	PUNCT
hassl-837	299	30	statistics	statistic	NOUN
hassl-837	299	31	value	value	NOUN
hassl-837	299	32	was	be	AUX
hassl-837	299	33	3.611	3.611	NUM
hassl-837	299	34	.	.	PUNCT
hassl-837	300	1	in	in	ADP
hassl-837	300	2	this	this	DET
hassl-837	300	3	instance	instance	NOUN
hassl-837	300	4	,	,	PUNCT
hassl-837	300	5	since	since	SCONJ
hassl-837	300	6	the	the	DET
hassl-837	300	7	t	t	PROPN
hassl-837	300	8	-	-	PUNCT
hassl-837	300	9	statistics	statistic	NOUN
hassl-837	300	10	value	value	NOUN
hassl-837	300	11	(	(	PUNCT
hassl-837	300	12	3.611	3.611	NUM
hassl-837	300	13	)	)	PUNCT
hassl-837	300	14	was	be	AUX
hassl-837	300	15	greater	great	ADJ
hassl-837	300	16	than	than	ADP
hassl-837	300	17	t	t	NOUN
hassl-837	300	18	-	-	PUNCT
hassl-837	300	19	critical	critical	ADJ
hassl-837	300	20	value	value	NOUN
hassl-837	300	21	(	(	PUNCT
hassl-837	300	22	2.000	2.000	NUM
hassl-837	300	23	)	)	PUNCT
hassl-837	300	24	,	,	PUNCT
hassl-837	300	25	the	the	DET
hassl-837	300	26	null	null	ADJ
hassl-837	300	27	hypothesis	hypothesis	NOUN
hassl-837	300	28	was	be	AUX
hassl-837	300	29	rejected	reject	VERB
hassl-837	300	30	.	.	PUNCT
hassl-837	301	1	this	this	DET
hassl-837	301	2	study	study	NOUN
hassl-837	301	3	concluded	conclude	VERB
hassl-837	301	4	that	that	SCONJ
hassl-837	301	5	there	there	PRON
hassl-837	301	6	was	be	VERB
hassl-837	301	7	a	a	DET
hassl-837	301	8	marginally	marginally	ADV
hassl-837	301	9	significant	significant	ADJ
hassl-837	301	10	relationship	relationship	NOUN
hassl-837	301	11	between	between	ADP
hassl-837	301	12	the	the	DET
hassl-837	301	13	perception	perception	NOUN
hassl-837	301	14	of	of	ADP
hassl-837	301	15	manager	manager	NOUN
hassl-837	301	16	value	value	NOUN
hassl-837	301	17	and	and	CCONJ
hassl-837	301	18	the	the	DET
hassl-837	301	19	influence	influence	NOUN
hassl-837	301	20	on	on	ADP
hassl-837	301	21	voluntary	voluntary	ADJ
hassl-837	301	22	audits	audits	NOUN
hassl-837	301	23	.	.	PUNCT
hassl-837	302	1	the	the	DET
hassl-837	302	2	p	p	NOUN
hassl-837	302	3	-	-	PUNCT
hassl-837	302	4	value	value	NOUN
hassl-837	302	5	showing	showing	NOUN
hassl-837	302	6	0.001	0.001	NUM
hassl-837	302	7	also	also	ADV
hassl-837	302	8	was	be	AUX
hassl-837	302	9	lower	low	ADJ
hassl-837	302	10	than	than	ADP
hassl-837	302	11	0.05	0.05	NUM
hassl-837	302	12	(	(	PUNCT
hassl-837	302	13	p<0.05	p<0.05	NOUN
hassl-837	302	14	)	)	PUNCT
hassl-837	302	15	so	so	SCONJ
hassl-837	302	16	the	the	DET
hassl-837	302	17	null	null	ADJ
hassl-837	302	18	hypothesis	hypothesis	NOUN
hassl-837	302	19	was	be	AUX
hassl-837	302	20	accepted	accept	VERB
hassl-837	302	21	.	.	PUNCT
hassl-837	303	1	this	this	DET
hassl-837	303	2	study	study	NOUN
hassl-837	303	3	however	however	ADV
hassl-837	303	4	implied	imply	VERB
hassl-837	303	5	that	that	SCONJ
hassl-837	303	6	there	there	PRON
hassl-837	303	7	was	be	VERB
hassl-837	303	8	a	a	DET
hassl-837	303	9	low	low	ADJ
hassl-837	303	10	relationship	relationship	NOUN
hassl-837	303	11	between	between	ADP
hassl-837	303	12	the	the	DET
hassl-837	303	13	perception	perception	NOUN
hassl-837	303	14	of	of	ADP
hassl-837	303	15	manager	manager	NOUN
hassl-837	303	16	value	value	NOUN
hassl-837	303	17	and	and	CCONJ
hassl-837	303	18	voluntary	voluntary	ADJ
hassl-837	303	19	audits	audits	NOUN
hassl-837	303	20	.	.	PUNCT
hassl-837	304	1	table-10	table-10	PROPN
hassl-837	304	2	.	.	PROPN
hassl-837	305	1	regression	regression	NOUN
hassl-837	305	2	analysis	analysis	NOUN
hassl-837	305	3	result	result	NOUN
hassl-837	305	4	for	for	ADP
hassl-837	305	5	managers‟	managers‟	NOUN
hassl-837	305	6	perception	perception	NOUN
hassl-837	305	7	.	.	PUNCT
hassl-837	306	1	variable	variable	ADJ
hassl-837	306	2	influence	influence	NOUN
hassl-837	306	3	factor	factor	NOUN
hassl-837	306	4	in	in	ADP
hassl-837	306	5	voluntary	voluntary	ADJ
hassl-837	306	6	audit	audit	NOUN
hassl-837	306	7	by	by	ADP
hassl-837	306	8	smes	sme	NOUN
hassl-837	306	9	sig	sig	NOUN
hassl-837	306	10	.	.	PUNCT
hassl-837	307	1	r	r	NOUN
hassl-837	307	2	r2	r2	PROPN
hassl-837	307	3	b0	b0	PROPN
hassl-837	307	4	t	t	PROPN
hassl-837	307	5	perception	perception	NOUN
hassl-837	307	6	of	of	ADP
hassl-837	307	7	manager	manager	NOUN
hassl-837	307	8	value	value	NOUN
hassl-837	307	9	0.001	0.001	NUM
hassl-837	307	10	0.401	0.401	NUM
hassl-837	307	11	0.161	0.161	NUM
hassl-837	307	12	0.398	0.398	NUM
hassl-837	307	13	3.611	3.611	NUM
hassl-837	307	14	5	5	NUM
hassl-837	307	15	.	.	PUNCT
hassl-837	308	1	conclusion	conclusion	VERB
hassl-837	308	2	the	the	DET
hassl-837	308	3	first	first	ADJ
hassl-837	308	4	objective	objective	NOUN
hassl-837	308	5	of	of	ADP
hassl-837	308	6	this	this	DET
hassl-837	308	7	research	research	NOUN
hassl-837	308	8	was	be	AUX
hassl-837	308	9	to	to	PART
hassl-837	308	10	examine	examine	VERB
hassl-837	308	11	the	the	DET
hassl-837	308	12	improvement	improvement	NOUN
hassl-837	308	13	quality	quality	NOUN
hassl-837	308	14	of	of	ADP
hassl-837	308	15	smes‟	smes‟	X
hassl-837	308	16	financial	financial	ADJ
hassl-837	308	17	statements	statement	NOUN
hassl-837	308	18	on	on	ADP
hassl-837	308	19	the	the	DET
hassl-837	308	20	influence	influence	NOUN
hassl-837	308	21	on	on	ADP
hassl-837	308	22	voluntary	voluntary	ADJ
hassl-837	308	23	audits	audits	NOUN
hassl-837	308	24	.	.	PUNCT
hassl-837	309	1	this	this	DET
hassl-837	309	2	study	study	NOUN
hassl-837	309	3	showed	show	VERB
hassl-837	309	4	that	that	SCONJ
hassl-837	309	5	the	the	DET
hassl-837	309	6	majority	majority	NOUN
hassl-837	309	7	of	of	ADP
hassl-837	309	8	the	the	DET
hassl-837	309	9	respondents	respondent	NOUN
hassl-837	309	10	had	have	VERB
hassl-837	309	11	low	low	ADJ
hassl-837	309	12	confidence	confidence	NOUN
hassl-837	309	13	that	that	SCONJ
hassl-837	309	14	the	the	DET
hassl-837	309	15	improved	improved	ADJ
hassl-837	309	16	quality	quality	NOUN
hassl-837	309	17	of	of	ADP
hassl-837	309	18	financial	financial	ADJ
hassl-837	309	19	statements	statement	NOUN
hassl-837	309	20	influenced	influence	VERB
hassl-837	309	21	voluntary	voluntary	ADJ
hassl-837	309	22	audits	audits	NOUN
hassl-837	309	23	.	.	PUNCT
hassl-837	310	1	the	the	DET
hassl-837	310	2	lowest	low	ADJ
hassl-837	310	3	mean	mean	ADJ
hassl-837	310	4	score	score	NOUN
hassl-837	310	5	was	be	AUX
hassl-837	310	6	related	relate	VERB
hassl-837	310	7	to	to	ADP
hassl-837	310	8	the	the	DET
hassl-837	310	9	situation	situation	NOUN
hassl-837	310	10	where	where	SCONJ
hassl-837	310	11	the	the	DET
hassl-837	310	12	respondents	respondent	NOUN
hassl-837	310	13	believe	believe	VERB
hassl-837	310	14	that	that	SCONJ
hassl-837	310	15	a	a	DET
hassl-837	310	16	person	person	NOUN
hassl-837	310	17	that	that	PRON
hassl-837	310	18	handling	handle	VERB
hassl-837	310	19	the	the	DET
hassl-837	310	20	account	account	NOUN
hassl-837	310	21	company	company	NOUN
hassl-837	310	22	does	do	AUX
hassl-837	310	23	not	not	PART
hassl-837	310	24	need	need	VERB
hassl-837	310	25	to	to	PART
hassl-837	310	26	have	have	VERB
hassl-837	310	27	a	a	DET
hassl-837	310	28	professional	professional	ADJ
hassl-837	310	29	certificate	certificate	NOUN
hassl-837	310	30	.	.	PUNCT
hassl-837	311	1	additionally	additionally	ADV
hassl-837	311	2	,	,	PUNCT
hassl-837	311	3	the	the	DET
hassl-837	311	4	result	result	NOUN
hassl-837	311	5	also	also	ADV
hassl-837	311	6	indicated	indicate	VERB
hassl-837	311	7	that	that	SCONJ
hassl-837	311	8	there	there	PRON
hassl-837	311	9	was	be	VERB
hassl-837	311	10	no	no	DET
hassl-837	311	11	linear	linear	ADJ
hassl-837	311	12	relationship	relationship	NOUN
hassl-837	311	13	between	between	ADP
hassl-837	311	14	the	the	DET
hassl-837	311	15	improvement	improvement	NOUN
hassl-837	311	16	quality	quality	NOUN
hassl-837	311	17	of	of	ADP
hassl-837	311	18	smes‟	smes‟	X
hassl-837	311	19	financial	financial	ADJ
hassl-837	311	20	statements	statement	NOUN
hassl-837	311	21	and	and	CCONJ
hassl-837	311	22	voluntary	voluntary	ADJ
hassl-837	311	23	audits	audits	NOUN
hassl-837	311	24	,	,	PUNCT
hassl-837	311	25	and	and	CCONJ
hassl-837	311	26	indicated	indicate	VERB
hassl-837	311	27	that	that	SCONJ
hassl-837	311	28	the	the	DET
hassl-837	311	29	variable	variable	NOUN
hassl-837	311	30	was	be	AUX
hassl-837	311	31	not	not	PART
hassl-837	311	32	significant	significant	ADJ
hassl-837	311	33	as	as	SCONJ
hassl-837	311	34	at	at	ADP
hassl-837	311	35	the	the	DET
hassl-837	311	36	95	95	NUM
hassl-837	311	37	%	%	NOUN
hassl-837	311	38	confidence	confidence	NOUN
hassl-837	311	39	level	level	NOUN
hassl-837	311	40	the	the	DET
hassl-837	311	41	value	value	NOUN
hassl-837	311	42	was	be	AUX
hassl-837	311	43	higher	high	ADJ
hassl-837	311	44	than	than	ADP
hassl-837	311	45	0.05	0.05	NUM
hassl-837	311	46	.	.	PUNCT
hassl-837	312	1	hence	hence	ADV
hassl-837	312	2	the	the	DET
hassl-837	312	3	first	first	ADJ
hassl-837	312	4	hypothesis	hypothesis	NOUN
hassl-837	312	5	was	be	AUX
hassl-837	312	6	not	not	PART
hassl-837	312	7	humanities	humanity	NOUN
hassl-837	312	8	and	and	CCONJ
hassl-837	312	9	social	social	ADJ
hassl-837	312	10	sciences	science	NOUN
hassl-837	312	11	letters	letter	NOUN
hassl-837	312	12	,	,	PUNCT
hassl-837	312	13	2020	2020	NUM
hassl-837	312	14	,	,	PUNCT
hassl-837	312	15	8(1	8(1	NOUN
hassl-837	312	16	):	):	PUNCT
hassl-837	312	17	23	23	NUM
hassl-837	312	18	-	-	SYM
hassl-837	312	19	35	35	NUM
hassl-837	312	20	34	34	NUM
hassl-837	312	21	©	©	PROPN
hassl-837	312	22	2020	2020	NUM
hassl-837	312	23	conscientia	conscientia	PROPN
hassl-837	312	24	beam	beam	PROPN
hassl-837	312	25	.	.	PUNCT
hassl-837	313	1	all	all	DET
hassl-837	313	2	rights	right	NOUN
hassl-837	313	3	reserved	reserve	VERB
hassl-837	313	4	.	.	PUNCT
hassl-837	313	5	achieved	achieve	VERB
hassl-837	313	6	.	.	PUNCT
hassl-837	314	1	these	these	DET
hassl-837	314	2	results	result	NOUN
hassl-837	314	3	and	and	CCONJ
hassl-837	314	4	findings	finding	NOUN
hassl-837	314	5	are	be	AUX
hassl-837	314	6	not	not	PART
hassl-837	314	7	in	in	ADP
hassl-837	314	8	line	line	NOUN
hassl-837	314	9	with	with	ADP
hassl-837	314	10	other	other	ADJ
hassl-837	314	11	studies	study	NOUN
hassl-837	314	12	such	such	ADJ
hassl-837	314	13	as	as	ADP
hassl-837	314	14	mustapha	mustapha	PROPN
hassl-837	314	15	and	and	CCONJ
hassl-837	314	16	yaen	yaen	PROPN
hassl-837	314	17	(	(	PUNCT
hassl-837	314	18	2013	2013	NUM
hassl-837	314	19	)	)	PUNCT
hassl-837	314	20	and	and	CCONJ
hassl-837	314	21	collins	collins	PROPN
hassl-837	314	22	(	(	PUNCT
hassl-837	314	23	2003	2003	NUM
hassl-837	314	24	)	)	PUNCT
hassl-837	314	25	.	.	PUNCT
hassl-837	315	1	the	the	DET
hassl-837	315	2	second	second	ADJ
hassl-837	315	3	objective	objective	NOUN
hassl-837	315	4	of	of	ADP
hassl-837	315	5	this	this	DET
hassl-837	315	6	research	research	NOUN
hassl-837	315	7	was	be	AUX
hassl-837	315	8	to	to	PART
hassl-837	315	9	examine	examine	VERB
hassl-837	315	10	the	the	DET
hassl-837	315	11	effect	effect	NOUN
hassl-837	315	12	of	of	ADP
hassl-837	315	13	managerial	managerial	ADJ
hassl-837	315	14	ownership	ownership	NOUN
hassl-837	315	15	on	on	ADP
hassl-837	315	16	voluntary	voluntary	ADJ
hassl-837	315	17	audits	audits	NOUN
hassl-837	315	18	.	.	PUNCT
hassl-837	316	1	this	this	DET
hassl-837	316	2	study	study	NOUN
hassl-837	316	3	showed	show	VERB
hassl-837	316	4	that	that	SCONJ
hassl-837	316	5	if	if	SCONJ
hassl-837	316	6	managers	manager	NOUN
hassl-837	316	7	are	be	AUX
hassl-837	316	8	being	be	AUX
hassl-837	316	9	appointed	appoint	VERB
hassl-837	316	10	,	,	PUNCT
hassl-837	316	11	their	their	PRON
hassl-837	316	12	tasks	task	NOUN
hassl-837	316	13	include	include	VERB
hassl-837	316	14	the	the	DET
hassl-837	316	15	preparation	preparation	NOUN
hassl-837	316	16	of	of	ADP
hassl-837	316	17	accounts	account	NOUN
hassl-837	316	18	which	which	PRON
hassl-837	316	19	was	be	AUX
hassl-837	316	20	scored	score	VERB
hassl-837	316	21	by	by	ADP
hassl-837	316	22	respondents	respondent	NOUN
hassl-837	316	23	at	at	ADP
hassl-837	316	24	3.67	3.67	NUM
hassl-837	316	25	.	.	PUNCT
hassl-837	317	1	the	the	DET
hassl-837	317	2	main	main	ADJ
hassl-837	317	3	findings	finding	NOUN
hassl-837	317	4	for	for	ADP
hassl-837	317	5	effect	effect	NOUN
hassl-837	317	6	of	of	ADP
hassl-837	317	7	managerial	managerial	ADJ
hassl-837	317	8	ownership	ownership	NOUN
hassl-837	317	9	indicated	indicate	VERB
hassl-837	317	10	that	that	SCONJ
hassl-837	317	11	there	there	PRON
hassl-837	317	12	was	be	VERB
hassl-837	317	13	a	a	DET
hassl-837	317	14	significant	significant	ADJ
hassl-837	317	15	linear	linear	ADJ
hassl-837	317	16	relationship	relationship	NOUN
hassl-837	317	17	between	between	ADP
hassl-837	317	18	the	the	DET
hassl-837	317	19	effect	effect	NOUN
hassl-837	317	20	of	of	ADP
hassl-837	317	21	managerial	managerial	ADJ
hassl-837	317	22	ownership	ownership	NOUN
hassl-837	317	23	and	and	CCONJ
hassl-837	317	24	voluntary	voluntary	ADJ
hassl-837	317	25	audits	audits	NOUN
hassl-837	317	26	as	as	ADP
hassl-837	317	27	the	the	DET
hassl-837	317	28	the	the	DET
hassl-837	317	29	significant	significant	ADJ
hassl-837	317	30	value	value	NOUN
hassl-837	317	31	was	be	AUX
hassl-837	317	32	equal	equal	ADJ
hassl-837	317	33	to	to	ADP
hassl-837	317	34	0.001	0.001	NUM
hassl-837	317	35	the	the	DET
hassl-837	317	36	95	95	NUM
hassl-837	317	37	%	%	NOUN
hassl-837	317	38	confidence	confidence	NOUN
hassl-837	317	39	level	level	NOUN
hassl-837	317	40	where	where	SCONJ
hassl-837	317	41	p	p	NOUN
hassl-837	317	42	was	be	AUX
hassl-837	317	43	less	less	ADJ
hassl-837	317	44	than	than	ADP
hassl-837	317	45	0.05	0.05	NUM
hassl-837	317	46	,	,	PUNCT
hassl-837	317	47	indicating	indicate	VERB
hassl-837	317	48	a	a	DET
hassl-837	317	49	significant	significant	ADJ
hassl-837	317	50	relationship	relationship	NOUN
hassl-837	317	51	.	.	PUNCT
hassl-837	318	1	as	as	ADP
hassl-837	318	2	such	such	ADJ
hassl-837	318	3	,	,	PUNCT
hassl-837	318	4	the	the	DET
hassl-837	318	5	second	second	ADJ
hassl-837	318	6	hypothesis	hypothesis	NOUN
hassl-837	318	7	was	be	AUX
hassl-837	318	8	accepted	accept	VERB
hassl-837	318	9	.	.	PUNCT
hassl-837	319	1	the	the	DET
hassl-837	319	2	result	result	NOUN
hassl-837	319	3	for	for	ADP
hassl-837	319	4	the	the	DET
hassl-837	319	5	effect	effect	NOUN
hassl-837	319	6	of	of	ADP
hassl-837	319	7	managerial	managerial	ADJ
hassl-837	319	8	ownership	ownership	NOUN
hassl-837	319	9	likewise	likewise	ADV
hassl-837	319	10	discovered	discover	VERB
hassl-837	319	11	that	that	SCONJ
hassl-837	319	12	for	for	ADP
hassl-837	319	13	every	every	DET
hassl-837	319	14	change	change	NOUN
hassl-837	319	15	,	,	PUNCT
hassl-837	319	16	the	the	DET
hassl-837	319	17	influence	influence	NOUN
hassl-837	319	18	factor	factor	NOUN
hassl-837	319	19	of	of	ADP
hassl-837	319	20	voluntary	voluntary	ADJ
hassl-837	319	21	audits	audits	NOUN
hassl-837	319	22	occurrences	occurrence	NOUN
hassl-837	319	23	would	would	AUX
hassl-837	319	24	increase	increase	VERB
hassl-837	319	25	by	by	ADP
hassl-837	319	26	0.417	0.417	NUM
hassl-837	319	27	.	.	PUNCT
hassl-837	320	1	the	the	DET
hassl-837	320	2	results	result	NOUN
hassl-837	320	3	of	of	ADP
hassl-837	320	4	this	this	DET
hassl-837	320	5	research	research	NOUN
hassl-837	320	6	have	have	VERB
hassl-837	320	7	its	its	PRON
hassl-837	320	8	own	own	ADJ
hassl-837	320	9	implications	implication	NOUN
hassl-837	320	10	.	.	PUNCT
hassl-837	321	1	this	this	DET
hassl-837	321	2	study	study	NOUN
hassl-837	321	3	revealed	reveal	VERB
hassl-837	321	4	that	that	SCONJ
hassl-837	321	5	managerial	managerial	ADJ
hassl-837	321	6	ownership	ownership	NOUN
hassl-837	321	7	can	can	AUX
hassl-837	321	8	influence	influence	VERB
hassl-837	321	9	voluntary	voluntary	ADJ
hassl-837	321	10	audits	audits	NOUN
hassl-837	321	11	.	.	PUNCT
hassl-837	322	1	the	the	DET
hassl-837	322	2	third	third	ADJ
hassl-837	322	3	objective	objective	NOUN
hassl-837	322	4	of	of	ADP
hassl-837	322	5	this	this	DET
hassl-837	322	6	research	research	NOUN
hassl-837	322	7	was	be	AUX
hassl-837	322	8	to	to	PART
hassl-837	322	9	examine	examine	VERB
hassl-837	322	10	the	the	DET
hassl-837	322	11	influence	influence	NOUN
hassl-837	322	12	of	of	ADP
hassl-837	322	13	perception	perception	NOUN
hassl-837	322	14	of	of	ADP
hassl-837	322	15	manager	manager	NOUN
hassl-837	322	16	on	on	ADP
hassl-837	322	17	voluntary	voluntary	ADJ
hassl-837	322	18	audit	audit	NOUN
hassl-837	322	19	.	.	PUNCT
hassl-837	323	1	the	the	DET
hassl-837	323	2	result	result	NOUN
hassl-837	323	3	showed	show	VERB
hassl-837	323	4	that	that	SCONJ
hassl-837	323	5	the	the	DET
hassl-837	323	6	mean	mean	ADJ
hassl-837	323	7	score	score	NOUN
hassl-837	323	8	was	be	AUX
hassl-837	323	9	3.68	3.68	NUM
hassl-837	323	10	for	for	ADP
hassl-837	323	11	all	all	DET
hassl-837	323	12	the	the	DET
hassl-837	323	13	measures	measure	NOUN
hassl-837	323	14	which	which	PRON
hassl-837	323	15	indicated	indicate	VERB
hassl-837	323	16	that	that	SCONJ
hassl-837	323	17	most	most	ADJ
hassl-837	323	18	of	of	ADP
hassl-837	323	19	the	the	DET
hassl-837	323	20	respondents	respondent	NOUN
hassl-837	323	21	have	have	VERB
hassl-837	323	22	a	a	DET
hassl-837	323	23	low	low	ADJ
hassl-837	323	24	perception	perception	NOUN
hassl-837	323	25	of	of	ADP
hassl-837	323	26	managers	manager	NOUN
hassl-837	323	27	.	.	PUNCT
hassl-837	324	1	the	the	DET
hassl-837	324	2	measure	measure	NOUN
hassl-837	324	3	with	with	ADP
hassl-837	324	4	the	the	DET
hassl-837	324	5	lowest	low	ADJ
hassl-837	324	6	mean	mean	ADJ
hassl-837	324	7	score	score	NOUN
hassl-837	324	8	of	of	ADP
hassl-837	324	9	2.61	2.61	NUM
hassl-837	324	10	was	be	AUX
hassl-837	324	11	for	for	SCONJ
hassl-837	324	12	“	"	PUNCT
hassl-837	324	13	the	the	DET
hassl-837	324	14	manager	manager	NOUN
hassl-837	324	15	that	that	PRON
hassl-837	324	16	handle	handle	VERB
hassl-837	324	17	company	company	NOUN
hassl-837	324	18	accounts	account	NOUN
hassl-837	324	19	have	have	VERB
hassl-837	324	20	professional	professional	ADJ
hassl-837	324	21	qualifications	qualification	NOUN
hassl-837	324	22	of	of	ADP
hassl-837	324	23	accounting	accounting	NOUN
hassl-837	324	24	”	"	PUNCT
hassl-837	324	25	where	where	SCONJ
hassl-837	324	26	most	most	ADJ
hassl-837	324	27	of	of	ADP
hassl-837	324	28	the	the	DET
hassl-837	324	29	respondents	respondent	NOUN
hassl-837	324	30	disagreed	disagree	VERB
hassl-837	324	31	.	.	PUNCT
hassl-837	325	1	the	the	DET
hassl-837	325	2	findings	finding	NOUN
hassl-837	325	3	implied	imply	VERB
hassl-837	325	4	that	that	SCONJ
hassl-837	325	5	there	there	PRON
hassl-837	325	6	was	be	VERB
hassl-837	325	7	a	a	DET
hassl-837	325	8	significant	significant	ADJ
hassl-837	325	9	relationship	relationship	NOUN
hassl-837	325	10	between	between	ADP
hassl-837	325	11	the	the	DET
hassl-837	325	12	perception	perception	NOUN
hassl-837	325	13	of	of	ADP
hassl-837	325	14	managers	manager	NOUN
hassl-837	325	15	and	and	CCONJ
hassl-837	325	16	voluntary	voluntary	ADJ
hassl-837	325	17	audits	audits	NOUN
hassl-837	325	18	where	where	SCONJ
hassl-837	325	19	the	the	DET
hassl-837	325	20	p	p	PROPN
hassl-837	325	21	value	value	NOUN
hassl-837	325	22	was	be	AUX
hassl-837	325	23	equal	equal	ADJ
hassl-837	325	24	to	to	ADP
hassl-837	325	25	0.001	0.001	NUM
hassl-837	325	26	,	,	PUNCT
hassl-837	325	27	and	and	CCONJ
hassl-837	325	28	was	be	AUX
hassl-837	325	29	less	less	ADJ
hassl-837	325	30	than	than	ADP
hassl-837	325	31	0.05	0.05	NUM
hassl-837	325	32	indicating	indicate	VERB
hassl-837	325	33	there	there	PRON
hassl-837	325	34	was	be	VERB
hassl-837	325	35	a	a	DET
hassl-837	325	36	significant	significant	ADJ
hassl-837	325	37	relationship	relationship	NOUN
hassl-837	325	38	.	.	PUNCT
hassl-837	326	1	hence	hence	ADV
hassl-837	326	2	the	the	DET
hassl-837	326	3	third	third	ADJ
hassl-837	326	4	objective	objective	NOUN
hassl-837	326	5	of	of	ADP
hassl-837	326	6	this	this	DET
hassl-837	326	7	research	research	NOUN
hassl-837	326	8	is	be	AUX
hassl-837	326	9	considered	consider	VERB
hassl-837	326	10	as	as	SCONJ
hassl-837	326	11	achieved	achieve	VERB
hassl-837	326	12	.	.	PUNCT
hassl-837	327	1	this	this	DET
hassl-837	327	2	study	study	NOUN
hassl-837	327	3	was	be	AUX
hassl-837	327	4	not	not	PART
hassl-837	327	5	without	without	ADP
hassl-837	327	6	limitations	limitation	NOUN
hassl-837	327	7	.	.	PUNCT
hassl-837	328	1	the	the	DET
hassl-837	328	2	scope	scope	NOUN
hassl-837	328	3	of	of	ADP
hassl-837	328	4	this	this	DET
hassl-837	328	5	research	research	NOUN
hassl-837	328	6	was	be	AUX
hassl-837	328	7	limited	limit	VERB
hassl-837	328	8	to	to	ADP
hassl-837	328	9	only	only	ADV
hassl-837	328	10	the	the	DET
hassl-837	328	11	smes	sme	NOUN
hassl-837	328	12	located	locate	VERB
hassl-837	328	13	in	in	ADP
hassl-837	328	14	kuala	kuala	PROPN
hassl-837	328	15	lumpur	lumpur	PROPN
hassl-837	328	16	and	and	CCONJ
hassl-837	328	17	selangor	selangor	PROPN
hassl-837	328	18	.	.	PUNCT
hassl-837	329	1	thus	thus	ADV
hassl-837	329	2	,	,	PUNCT
hassl-837	329	3	the	the	DET
hassl-837	329	4	sample	sample	NOUN
hassl-837	329	5	in	in	ADP
hassl-837	329	6	this	this	DET
hassl-837	329	7	research	research	NOUN
hassl-837	329	8	could	could	AUX
hassl-837	329	9	not	not	PART
hassl-837	329	10	generalize	generalize	VERB
hassl-837	329	11	for	for	ADP
hassl-837	329	12	the	the	DET
hassl-837	329	13	entire	entire	ADJ
hassl-837	329	14	malaysian	malaysian	ADJ
hassl-837	329	15	sme	sme	PROPN
hassl-837	329	16	demographic	demographic	PROPN
hassl-837	329	17	.	.	PUNCT
hassl-837	330	1	the	the	DET
hassl-837	330	2	number	number	NOUN
hassl-837	330	3	of	of	ADP
hassl-837	330	4	respondents	respondent	NOUN
hassl-837	330	5	was	be	AUX
hassl-837	330	6	also	also	ADV
hassl-837	330	7	considerably	considerably	ADV
hassl-837	330	8	low	low	ADJ
hassl-837	330	9	and	and	CCONJ
hassl-837	330	10	a	a	DET
hassl-837	330	11	high	high	ADJ
hassl-837	330	12	number	number	NOUN
hassl-837	330	13	of	of	ADP
hassl-837	330	14	respondents	respondent	NOUN
hassl-837	330	15	would	would	AUX
hassl-837	330	16	lead	lead	VERB
hassl-837	330	17	to	to	ADP
hassl-837	330	18	a	a	DET
hassl-837	330	19	more	more	ADV
hassl-837	330	20	concrete	concrete	ADJ
hassl-837	330	21	analysis	analysis	NOUN
hassl-837	330	22	and	and	CCONJ
hassl-837	330	23	findings	finding	NOUN
hassl-837	330	24	.	.	PUNCT
hassl-837	331	1	in	in	ADP
hassl-837	331	2	addition	addition	NOUN
hassl-837	331	3	,	,	PUNCT
hassl-837	331	4	the	the	DET
hassl-837	331	5	design	design	NOUN
hassl-837	331	6	of	of	ADP
hassl-837	331	7	the	the	DET
hassl-837	331	8	questionnaire	questionnaire	NOUN
hassl-837	331	9	may	may	AUX
hassl-837	331	10	has	have	VERB
hassl-837	331	11	its	its	PRON
hassl-837	331	12	limitations	limitation	NOUN
hassl-837	331	13	in	in	ADP
hassl-837	331	14	terms	term	NOUN
hassl-837	331	15	of	of	ADP
hassl-837	331	16	the	the	DET
hassl-837	331	17	language	language	NOUN
hassl-837	331	18	which	which	PRON
hassl-837	331	19	may	may	AUX
hassl-837	331	20	somewhat	somewhat	ADV
hassl-837	331	21	be	be	AUX
hassl-837	331	22	confusing	confusing	ADJ
hassl-837	331	23	.	.	PUNCT
hassl-837	332	1	other	other	ADJ
hassl-837	332	2	limitations	limitation	NOUN
hassl-837	332	3	include	include	VERB
hassl-837	332	4	that	that	SCONJ
hassl-837	332	5	the	the	DET
hassl-837	332	6	first	first	ADJ
hassl-837	332	7	objective	objective	NOUN
hassl-837	332	8	was	be	AUX
hassl-837	332	9	not	not	PART
hassl-837	332	10	achieved	achieve	VERB
hassl-837	332	11	as	as	SCONJ
hassl-837	332	12	discussed	discuss	VERB
hassl-837	332	13	earlier	early	ADV
hassl-837	332	14	where	where	SCONJ
hassl-837	332	15	the	the	DET
hassl-837	332	16	results	result	NOUN
hassl-837	332	17	showed	show	VERB
hassl-837	332	18	that	that	SCONJ
hassl-837	332	19	improvement	improvement	NOUN
hassl-837	332	20	quality	quality	NOUN
hassl-837	332	21	of	of	ADP
hassl-837	332	22	smes‟	smes‟	X
hassl-837	332	23	financial	financial	ADJ
hassl-837	332	24	statements	statement	NOUN
hassl-837	332	25	does	do	AUX
hassl-837	332	26	not	not	PART
hassl-837	332	27	influence	influence	VERB
hassl-837	332	28	voluntary	voluntary	ADJ
hassl-837	332	29	audits	audits	NOUN
hassl-837	332	30	.	.	PUNCT
hassl-837	333	1	the	the	DET
hassl-837	333	2	third	third	ADJ
hassl-837	333	3	objective	objective	NOUN
hassl-837	333	4	was	be	AUX
hassl-837	333	5	not	not	PART
hassl-837	333	6	achieved	achieve	VERB
hassl-837	333	7	perhaps	perhaps	ADV
hassl-837	333	8	due	due	ADP
hassl-837	333	9	to	to	ADP
hassl-837	333	10	a	a	DET
hassl-837	333	11	low	low	ADJ
hassl-837	333	12	number	number	NOUN
hassl-837	333	13	of	of	ADP
hassl-837	333	14	respondents	respondent	NOUN
hassl-837	333	15	.	.	PUNCT
hassl-837	334	1	hence	hence	ADV
hassl-837	334	2	it	it	PRON
hassl-837	334	3	is	be	AUX
hassl-837	334	4	suggested	suggest	VERB
hassl-837	334	5	that	that	SCONJ
hassl-837	334	6	in	in	ADP
hassl-837	334	7	the	the	DET
hassl-837	334	8	future	future	NOUN
hassl-837	334	9	,	,	PUNCT
hassl-837	334	10	a	a	DET
hassl-837	334	11	larger	large	ADJ
hassl-837	334	12	number	number	NOUN
hassl-837	334	13	of	of	ADP
hassl-837	334	14	respondents	respondent	NOUN
hassl-837	334	15	be	be	AUX
hassl-837	334	16	involved	involve	VERB
hassl-837	334	17	allowing	allow	VERB
hassl-837	334	18	researchers	researcher	NOUN
hassl-837	334	19	to	to	PART
hassl-837	334	20	generalize	generalize	VERB
hassl-837	334	21	for	for	ADP
hassl-837	334	22	the	the	DET
hassl-837	334	23	entire	entire	ADJ
hassl-837	334	24	population	population	NOUN
hassl-837	334	25	of	of	ADP
hassl-837	334	26	a	a	DET
hassl-837	334	27	selected	select	VERB
hassl-837	334	28	group	group	NOUN
hassl-837	334	29	of	of	ADP
hassl-837	334	30	respondents	respondent	NOUN
hassl-837	334	31	.	.	PUNCT
hassl-837	335	1	however	however	ADV
hassl-837	335	2	,	,	PUNCT
hassl-837	335	3	the	the	DET
hassl-837	335	4	limitations	limitation	NOUN
hassl-837	335	5	in	in	ADP
hassl-837	335	6	this	this	DET
hassl-837	335	7	research	research	NOUN
hassl-837	335	8	do	do	AUX
hassl-837	335	9	not	not	PART
hassl-837	335	10	affect	affect	VERB
hassl-837	335	11	the	the	DET
hassl-837	335	12	findings	finding	NOUN
hassl-837	335	13	but	but	CCONJ
hassl-837	335	14	rather	rather	ADV
hassl-837	335	15	are	be	AUX
hassl-837	335	16	acknowledged	acknowledge	VERB
hassl-837	335	17	to	to	PART
hassl-837	335	18	highlight	highlight	VERB
hassl-837	335	19	possible	possible	ADJ
hassl-837	335	20	future	future	ADJ
hassl-837	335	21	research	research	NOUN
hassl-837	335	22	opportunities	opportunity	NOUN
hassl-837	335	23	.	.	PUNCT
hassl-837	336	1	funding	funding	NOUN
hassl-837	336	2	:	:	PUNCT
hassl-837	336	3	authors	author	NOUN
hassl-837	336	4	wish	wish	VERB
hassl-837	336	5	to	to	PART
hassl-837	336	6	thank	thank	VERB
hassl-837	336	7	the	the	DET
hassl-837	336	8	institute	institute	NOUN
hassl-837	336	9	of	of	ADP
hassl-837	336	10	quality	quality	NOUN
hassl-837	336	11	and	and	CCONJ
hassl-837	336	12	knowledge	knowledge	NOUN
hassl-837	336	13	advancement	advancement	NOUN
hassl-837	336	14	of	of	ADP
hassl-837	336	15	universiti	universiti	PROPN
hassl-837	336	16	teknologi	teknologi	PROPN
hassl-837	336	17	mara	mara	PROPN
hassl-837	336	18	,	,	PUNCT
hassl-837	336	19	malaysia	malaysia	PROPN
hassl-837	336	20	for	for	ADP
hassl-837	336	21	their	their	PRON
hassl-837	336	22	support	support	NOUN
hassl-837	336	23	and	and	CCONJ
hassl-837	336	24	funding	funding	NOUN
hassl-837	336	25	.	.	PUNCT
hassl-837	337	1	competing	compete	VERB
hassl-837	337	2	interests	interest	NOUN
hassl-837	337	3	:	:	PUNCT
hassl-837	337	4	the	the	DET
hassl-837	337	5	authors	author	NOUN
hassl-837	337	6	declare	declare	VERB
hassl-837	337	7	that	that	SCONJ
hassl-837	337	8	they	they	PRON
hassl-837	337	9	have	have	VERB
hassl-837	337	10	no	no	DET
hassl-837	337	11	competing	compete	VERB
hassl-837	337	12	interests	interest	NOUN
hassl-837	337	13	.	.	PUNCT
hassl-837	338	1	acknowledgement	acknowledgement	NOUN
hassl-837	338	2	:	:	PUNCT
hassl-837	338	3	all	all	DET
hassl-837	338	4	authors	author	NOUN
hassl-837	338	5	contributed	contribute	VERB
hassl-837	338	6	equally	equally	ADV
hassl-837	338	7	to	to	ADP
hassl-837	338	8	the	the	DET
hassl-837	338	9	conception	conception	NOUN
hassl-837	338	10	and	and	CCONJ
hassl-837	338	11	design	design	NOUN
hassl-837	338	12	of	of	ADP
hassl-837	338	13	the	the	DET
hassl-837	338	14	study	study	NOUN
hassl-837	338	15	.	.	PUNCT
hassl-837	339	1	references	reference	NOUN
hassl-837	339	2	adeyemi	adeyemi	ADV
hassl-837	339	3	,	,	PUNCT
hassl-837	339	4	s.b	s.b	PROPN
hassl-837	339	5	.	.	PROPN
hassl-837	339	6	,	,	PUNCT
hassl-837	339	7	s.	s.	PROPN
hassl-837	339	8	obah	obah	PROPN
hassl-837	339	9	and	and	CCONJ
hassl-837	339	10	i.e.	i.e.	X
hassl-837	339	11	udofiaa	udofiaa	ADJ
hassl-837	339	12	,	,	PUNCT
hassl-837	339	13	2015	2015	NUM
hassl-837	339	14	.	.	PUNCT
hassl-837	340	1	determinants	determinant	NOUN
hassl-837	340	2	of	of	ADP
hassl-837	340	3	demand	demand	NOUN
hassl-837	340	4	and	and	CCONJ
hassl-837	340	5	supply	supply	NOUN
hassl-837	340	6	of	of	ADP
hassl-837	340	7	accounting	accounting	NOUN
hassl-837	340	8	and	and	CCONJ
hassl-837	340	9	audit	audit	NOUN
hassl-837	340	10	services	service	NOUN
hassl-837	340	11	in	in	ADP
hassl-837	340	12	smes	sme	NOUN
hassl-837	340	13	:	:	PUNCT
hassl-837	340	14	evidence	evidence	NOUN
hassl-837	340	15	from	from	ADP
hassl-837	340	16	nigeria	nigeria	PROPN
hassl-837	340	17	.	.	PUNCT
hassl-837	341	1	accounting	accounting	NOUN
hassl-837	341	2	and	and	CCONJ
hassl-837	341	3	management	management	NOUN
hassl-837	341	4	information	information	NOUN
hassl-837	341	5	systems	system	NOUN
hassl-837	341	6	,	,	PUNCT
hassl-837	341	7	14(3	14(3	NUM
hassl-837	341	8	):	):	PUNCT
hassl-837	341	9	546	546	NUM
hassl-837	341	10	.	.	PUNCT
hassl-837	342	1	carey	carey	PROPN
hassl-837	342	2	,	,	PUNCT
hassl-837	342	3	p.	p.	PROPN
hassl-837	342	4	,	,	PUNCT
hassl-837	342	5	r.	r.	PROPN
hassl-837	342	6	simnett	simnett	PROPN
hassl-837	342	7	and	and	CCONJ
hassl-837	342	8	g.	g.	PROPN
hassl-837	342	9	tanewski	tanewski	PROPN
hassl-837	342	10	,	,	PUNCT
hassl-837	342	11	2000	2000	NUM
hassl-837	342	12	.	.	PUNCT
hassl-837	343	1	voluntary	voluntary	ADJ
hassl-837	343	2	demand	demand	NOUN
hassl-837	343	3	for	for	ADP
hassl-837	343	4	internal	internal	ADJ
hassl-837	343	5	and	and	CCONJ
hassl-837	343	6	external	external	ADJ
hassl-837	343	7	auditing	auditing	NOUN
hassl-837	343	8	by	by	ADP
hassl-837	343	9	family	family	NOUN
hassl-837	343	10	businesses	business	NOUN
hassl-837	343	11	.	.	PUNCT
hassl-837	344	1	auditing	audit	VERB
hassl-837	344	2	:	:	PUNCT
hassl-837	344	3	a	a	DET
hassl-837	344	4	journal	journal	NOUN
hassl-837	344	5	of	of	ADP
hassl-837	344	6	practice	practice	NOUN
hassl-837	344	7	&	&	CCONJ
hassl-837	344	8	theory	theory	NOUN
hassl-837	344	9	,	,	PUNCT
hassl-837	344	10	19(s-1	19(s-1	NUM
hassl-837	344	11	):	):	PUNCT
hassl-837	344	12	37-51.available	37-51.available	ADJ
hassl-837	344	13	at	at	ADP
hassl-837	344	14	:	:	PUNCT
hassl-837	344	15	https://doi.org/10.2308/aud.2000.19.s-1.37	https://doi.org/10.2308/aud.2000.19.s-1.37	PROPN
hassl-837	344	16	.	.	PUNCT
hassl-837	345	1	chakraborty	chakraborty	PROPN
hassl-837	345	2	,	,	PUNCT
hassl-837	345	3	a.	a.	NOUN
hassl-837	345	4	,	,	PUNCT
hassl-837	345	5	2015	2015	NUM
hassl-837	345	6	.	.	PUNCT
hassl-837	346	1	impact	impact	NOUN
hassl-837	346	2	of	of	ADP
hassl-837	346	3	poor	poor	ADJ
hassl-837	346	4	accounting	accounting	NOUN
hassl-837	346	5	practices	practice	NOUN
hassl-837	346	6	on	on	ADP
hassl-837	346	7	the	the	DET
hassl-837	346	8	growth	growth	NOUN
hassl-837	346	9	and	and	CCONJ
hassl-837	346	10	sustainability	sustainability	NOUN
hassl-837	346	11	of	of	ADP
hassl-837	346	12	smes	sme	NOUN
hassl-837	346	13	.	.	PUNCT
hassl-837	347	1	the	the	DET
hassl-837	347	2	international	international	ADJ
hassl-837	347	3	journal	journal	NOUN
hassl-837	347	4	of	of	ADP
hassl-837	347	5	business	business	PROPN
hassl-837	347	6	&	&	CCONJ
hassl-837	347	7	management	management	PROPN
hassl-837	347	8	,	,	PUNCT
hassl-837	347	9	3(5	3(5	NUM
hassl-837	347	10	):	):	PUNCT
hassl-837	347	11	227	227	NUM
hassl-837	347	12	-	-	SYM
hassl-837	347	13	231	231	NUM
hassl-837	347	14	.	.	PUNCT
hassl-837	348	1	collins	collins	PROPN
hassl-837	348	2	,	,	PUNCT
hassl-837	348	3	j.	j.	PROPN
hassl-837	348	4	,	,	PUNCT
hassl-837	348	5	2003	2003	NUM
hassl-837	348	6	.	.	PUNCT
hassl-837	349	1	directors‟	directors‟	PROPN
hassl-837	349	2	views	view	VERB
hassl-837	349	3	on	on	ADP
hassl-837	349	4	exemption	exemption	NOUN
hassl-837	349	5	from	from	ADP
hassl-837	349	6	the	the	DET
hassl-837	349	7	statutory	statutory	ADJ
hassl-837	349	8	audit	audit	NOUN
hassl-837	349	9	.	.	PUNCT
hassl-837	350	1	a	a	DET
hassl-837	350	2	research	research	NOUN
hassl-837	350	3	report	report	NOUN
hassl-837	350	4	for	for	ADP
hassl-837	350	5	the	the	DET
hassl-837	350	6	department	department	NOUN
hassl-837	350	7	on	on	ADP
hassl-837	350	8	trade	trade	NOUN
hassl-837	350	9	and	and	CCONJ
hassl-837	350	10	industry	industry	NOUN
hassl-837	350	11	:	:	PUNCT
hassl-837	350	12	pp	pp	NUM
hassl-837	350	13	:	:	PUNCT
hassl-837	350	14	1	1	NUM
hassl-837	350	15	-	-	SYM
hassl-837	350	16	55	55	NUM
hassl-837	350	17	.	.	PUNCT
hassl-837	351	1	cox	cox	PROPN
hassl-837	351	2	,	,	PUNCT
hassl-837	351	3	k.	k.	PROPN
hassl-837	351	4	,	,	PUNCT
hassl-837	351	5	1992	1992	NUM
hassl-837	351	6	.	.	PUNCT
hassl-837	352	1	small	small	ADJ
hassl-837	352	2	company	company	NOUN
hassl-837	352	3	audit	audit	NOUN
hassl-837	352	4	have	have	AUX
hassl-837	352	5	got	get	VERB
hassl-837	352	6	to	to	PART
hassl-837	352	7	go	go	VERB
hassl-837	352	8	.	.	PUNCT
hassl-837	353	1	accountancy	accountancy	PROPN
hassl-837	353	2	,	,	PUNCT
hassl-837	353	3	march	march	PROPN
hassl-837	353	4	:	:	PUNCT
hassl-837	353	5	30	30	NUM
hassl-837	353	6	.	.	PUNCT
hassl-837	354	1	humanities	humanity	NOUN
hassl-837	354	2	and	and	CCONJ
hassl-837	354	3	social	social	ADJ
hassl-837	354	4	sciences	science	NOUN
hassl-837	354	5	letters	letter	NOUN
hassl-837	354	6	,	,	PUNCT
hassl-837	354	7	2020	2020	NUM
hassl-837	354	8	,	,	PUNCT
hassl-837	354	9	8(1	8(1	NOUN
hassl-837	354	10	):	):	PUNCT
hassl-837	354	11	23	23	NUM
hassl-837	354	12	-	-	SYM
hassl-837	354	13	35	35	NUM
hassl-837	354	14	35	35	NUM
hassl-837	354	15	©	©	PROPN
hassl-837	354	16	2020	2020	NUM
hassl-837	354	17	conscientia	conscientia	PROPN
hassl-837	354	18	beam	beam	PROPN
hassl-837	354	19	.	.	PUNCT
hassl-837	355	1	all	all	DET
hassl-837	355	2	rights	right	NOUN
hassl-837	355	3	reserved	reserve	VERB
hassl-837	355	4	.	.	PUNCT
hassl-837	356	1	department	department	NOUN
hassl-837	356	2	of	of	ADP
hassl-837	356	3	statistics	statistics	PROPN
hassl-837	356	4	malaysia	malaysia	PROPN
hassl-837	356	5	,	,	PUNCT
hassl-837	356	6	2018	2018	NUM
hassl-837	356	7	.	.	PUNCT
hassl-837	357	1	small	small	ADJ
hassl-837	357	2	and	and	CCONJ
hassl-837	357	3	medium	medium	ADJ
hassl-837	357	4	enterprises	enterprise	NOUN
hassl-837	357	5	(	(	PUNCT
hassl-837	357	6	smes	sme	NOUN
hassl-837	357	7	)	)	PUNCT
hassl-837	357	8	performance	performance	NOUN
hassl-837	357	9	2017	2017	NUM
hassl-837	357	10	.	.	PUNCT
hassl-837	357	11	available	available	ADJ
hassl-837	357	12	from	from	ADP
hassl-837	357	13	https://www.dosm.gov.my/v1/index.php?r=column/cthemebycat&cat=159&bul_id=cei0bklpzhjatlhrndb3d2	https://www.dosm.gov.my/v1/index.php?r=column/cthemebycat&cat=159&bul_id=cei0bklpzhjatlhrndb3d2	NOUN
hassl-837	357	14	oz	oz	X
hassl-837	357	15	bnfiut09&menu_id	bnfiut09&menu_id	X
hassl-837	357	16	=	=	NOUN
hassl-837	357	17	te5cruzcblh4ztzmodzibmk2awrrqt09	te5cruzcblh4ztzmodzibmk2awrrqt09	PROPN
hassl-837	357	18	.	.	PUNCT
hassl-837	357	19	engku	engku	PROPN
hassl-837	357	20	,	,	PUNCT
hassl-837	357	21	a.k.e.m	a.k.e.m	PROPN
hassl-837	357	22	.	.	PROPN
hassl-837	357	23	,	,	PUNCT
hassl-837	357	24	s.	s.	PROPN
hassl-837	357	25	devi	devi	PROPN
hassl-837	357	26	and	and	CCONJ
hassl-837	357	27	c.w	c.w	PROPN
hassl-837	357	28	.	.	PROPN
hassl-837	357	29	meng	meng	PROPN
hassl-837	357	30	,	,	PUNCT
hassl-837	357	31	2012	2012	NUM
hassl-837	357	32	.	.	PUNCT
hassl-837	358	1	audit	audit	NOUN
hassl-837	358	2	exemption	exemption	NOUN
hassl-837	358	3	for	for	ADP
hassl-837	358	4	malaysian	malaysian	ADJ
hassl-837	358	5	smes	sme	NOUN
hassl-837	358	6	:	:	PUNCT
hassl-837	358	7	does	do	VERB
hassl-837	358	8	ownership	ownership	NOUN
hassl-837	358	9	matter	matter	NOUN
hassl-837	358	10	?	?	PUNCT
hassl-837	358	11	.	.	PUNCT
hassl-837	359	1	asian	asian	ADJ
hassl-837	359	2	journal	journal	PROPN
hassl-837	359	3	of	of	ADP
hassl-837	359	4	accounting	accounting	NOUN
hassl-837	359	5	perspectives	perspective	NOUN
hassl-837	359	6	,	,	PUNCT
hassl-837	359	7	5(1	5(1	NUM
hassl-837	359	8	):	):	PUNCT
hassl-837	359	9	1	1	NUM
hassl-837	359	10	-	-	SYM
hassl-837	359	11	22	22	NUM
hassl-837	359	12	.	.	PUNCT
hassl-837	360	1	ezeagba	ezeagba	PROPN
hassl-837	360	2	,	,	PUNCT
hassl-837	360	3	c.	c.	NOUN
hassl-837	360	4	,	,	PUNCT
hassl-837	360	5	2017	2017	NUM
hassl-837	360	6	.	.	PUNCT
hassl-837	361	1	financial	financial	ADJ
hassl-837	361	2	reporting	reporting	NOUN
hassl-837	361	3	in	in	ADP
hassl-837	361	4	small	small	ADJ
hassl-837	361	5	and	and	CCONJ
hassl-837	361	6	medium	medium	ADJ
hassl-837	361	7	enterprises	enterprise	NOUN
hassl-837	361	8	(	(	PUNCT
hassl-837	361	9	smes	sme	NOUN
hassl-837	361	10	)	)	PUNCT
hassl-837	361	11	in	in	ADP
hassl-837	361	12	nigeria	nigeria	PROPN
hassl-837	361	13	,	,	PUNCT
hassl-837	361	14	challenges	challenge	NOUN
hassl-837	361	15	and	and	CCONJ
hassl-837	361	16	options	option	NOUN
hassl-837	361	17	.	.	PUNCT
hassl-837	362	1	international	international	ADJ
hassl-837	362	2	journal	journal	PROPN
hassl-837	362	3	of	of	ADP
hassl-837	362	4	academic	academic	ADJ
hassl-837	362	5	research	research	NOUN
hassl-837	362	6	in	in	ADP
hassl-837	362	7	accounting	accounting	NOUN
hassl-837	362	8	,	,	PUNCT
hassl-837	362	9	finance	finance	NOUN
hassl-837	362	10	and	and	CCONJ
hassl-837	362	11	management	management	NOUN
hassl-837	362	12	sciences	science	NOUN
hassl-837	362	13	,	,	PUNCT
hassl-837	362	14	7(1	7(1	NUM
hassl-837	362	15	):	):	PUNCT
hassl-837	362	16	1-10.available	1-10.available	NUM
hassl-837	362	17	at	at	ADP
hassl-837	362	18	:	:	PUNCT
hassl-837	362	19	https://doi.org/10.6007/ijarafms/v7-i1/2534	https://doi.org/10.6007/ijarafms/v7-i1/2534	PROPN
hassl-837	362	20	.	.	PUNCT
hassl-837	363	1	gahman	gahman	NOUN
hassl-837	363	2	,	,	PUNCT
hassl-837	363	3	s.s	s.s	PROPN
hassl-837	363	4	.	.	PROPN
hassl-837	363	5	and	and	CCONJ
hassl-837	363	6	a.a	a.a	PROPN
hassl-837	363	7	.	.	PROPN
hassl-837	363	8	ali	ali	PROPN
hassl-837	363	9	,	,	PUNCT
hassl-837	363	10	2015	2015	NUM
hassl-837	363	11	.	.	PUNCT
hassl-837	364	1	determinants	determinant	NOUN
hassl-837	364	2	of	of	ADP
hassl-837	364	3	financial	financial	ADJ
hassl-837	364	4	audit	audit	NOUN
hassl-837	364	5	in	in	ADP
hassl-837	364	6	small	small	ADJ
hassl-837	364	7	and	and	CCONJ
hassl-837	364	8	medium	medium	ADJ
hassl-837	364	9	enterprises	enterprise	NOUN
hassl-837	364	10	in	in	ADP
hassl-837	364	11	kenya	kenya	PROPN
hassl-837	364	12	a	a	DET
hassl-837	364	13	survey	survey	NOUN
hassl-837	364	14	of	of	ADP
hassl-837	364	15	audit	audit	NOUN
hassl-837	364	16	firms	firm	NOUN
hassl-837	364	17	in	in	ADP
hassl-837	364	18	mombasa	mombasa	PROPN
hassl-837	364	19	.	.	PUNCT
hassl-837	365	1	journal	journal	PROPN
hassl-837	365	2	of	of	ADP
hassl-837	365	3	business	business	NOUN
hassl-837	365	4	and	and	CCONJ
hassl-837	365	5	management	management	NOUN
hassl-837	365	6	,	,	PUNCT
hassl-837	365	7	17(5	17(5	NUM
hassl-837	365	8	):	):	PUNCT
hassl-837	365	9	135	135	NUM
hassl-837	365	10	-	-	SYM
hassl-837	365	11	145	145	NUM
hassl-837	365	12	.	.	PUNCT
hassl-837	366	1	george	george	PROPN
hassl-837	366	2	,	,	PUNCT
hassl-837	366	3	d.	d.	PROPN
hassl-837	366	4	and	and	CCONJ
hassl-837	366	5	p.	p.	PROPN
hassl-837	366	6	mallery	mallery	PROPN
hassl-837	366	7	,	,	PUNCT
hassl-837	366	8	2010	2010	NUM
hassl-837	366	9	.	.	PUNCT
hassl-837	367	1	spss	spss	PROPN
hassl-837	367	2	for	for	ADP
hassl-837	367	3	windows	window	NOUN
hassl-837	367	4	step	step	NOUN
hassl-837	367	5	by	by	ADP
hassl-837	367	6	step	step	NOUN
hassl-837	367	7	.	.	PUNCT
hassl-837	368	1	a	a	DET
hassl-837	368	2	simple	simple	ADJ
hassl-837	368	3	study	study	NOUN
hassl-837	368	4	guide	guide	NOUN
hassl-837	368	5	and	and	CCONJ
hassl-837	368	6	reference	reference	NOUN
hassl-837	368	7	(	(	PUNCT
hassl-837	368	8	10	10	NUM
hassl-837	368	9	.	.	PUNCT
hassl-837	368	10	baskı	baskı	NOUN
hassl-837	368	11	)	)	PUNCT
hassl-837	368	12	.	.	PUNCT
hassl-837	369	1	gen	gen	PROPN
hassl-837	369	2	,	,	PUNCT
hassl-837	369	3	boston	boston	PROPN
hassl-837	369	4	,	,	PUNCT
hassl-837	369	5	ma	ma	PROPN
hassl-837	369	6	:	:	PUNCT
hassl-837	369	7	pearson	pearson	PROPN
hassl-837	369	8	education	education	PROPN
hassl-837	369	9	,	,	PUNCT
hassl-837	369	10	inc	inc	PROPN
hassl-837	369	11	.	.	PROPN
hassl-837	369	12	ghani	ghani	PROPN
hassl-837	369	13	,	,	PUNCT
hassl-837	369	14	e.k	e.k	PROPN
hassl-837	369	15	.	.	PROPN
hassl-837	369	16	,	,	PUNCT
hassl-837	369	17	s.a.m	s.a.m	PROPN
hassl-837	369	18	.	.	PUNCT
hassl-837	369	19	yasin	yasin	PROPN
hassl-837	369	20	and	and	CCONJ
hassl-837	369	21	m.m	m.m	PROPN
hassl-837	369	22	.	.	PROPN
hassl-837	369	23	ali	ali	PROPN
hassl-837	369	24	,	,	PUNCT
hassl-837	369	25	2019	2019	NUM
hassl-837	369	26	.	.	PUNCT
hassl-837	370	1	examining	examine	VERB
hassl-837	370	2	enterprise	enterprise	NOUN
hassl-837	370	3	resource	resource	NOUN
hassl-837	370	4	planning	planning	NOUN
hassl-837	370	5	post	post	NOUN
hassl-837	370	6	implementation	implementation	NOUN
hassl-837	370	7	and	and	CCONJ
hassl-837	370	8	employees‟	employees‟	PRON
hassl-837	370	9	performance	performance	NOUN
hassl-837	370	10	in	in	ADP
hassl-837	370	11	small	small	ADJ
hassl-837	370	12	and	and	CCONJ
hassl-837	370	13	medium	medium	ADJ
hassl-837	370	14	enterprises	enterprise	NOUN
hassl-837	370	15	using	use	VERB
hassl-837	370	16	delone	delone	NOUN
hassl-837	370	17	and	and	CCONJ
hassl-837	370	18	mclean‟s	mclean‟s	ADV
hassl-837	370	19	information	information	NOUN
hassl-837	370	20	system	system	NOUN
hassl-837	370	21	success	success	NOUN
hassl-837	370	22	model	model	NOUN
hassl-837	370	23	.	.	PUNCT
hassl-837	371	1	international	international	ADJ
hassl-837	371	2	journal	journal	PROPN
hassl-837	371	3	of	of	ADP
hassl-837	371	4	financial	financial	ADJ
hassl-837	371	5	research	research	NOUN
hassl-837	371	6	,	,	PUNCT
hassl-837	371	7	10(3	10(3	NUM
hassl-837	371	8	):	):	PUNCT
hassl-837	371	9	153-169.available	153-169.available	NUM
hassl-837	371	10	at	at	ADP
hassl-837	371	11	:	:	PUNCT
hassl-837	371	12	https://doi.org/10.5430/ijfr.v10n3p153	https://doi.org/10.5430/ijfr.v10n3p153	PROPN
hassl-837	371	13	.	.	PUNCT
hassl-837	372	1	haapamäki	haapamäki	PROPN
hassl-837	372	2	,	,	PUNCT
hassl-837	372	3	e.	e.	PROPN
hassl-837	372	4	,	,	PUNCT
hassl-837	372	5	2018	2018	NUM
hassl-837	372	6	.	.	PUNCT
hassl-837	373	1	voluntary	voluntary	ADJ
hassl-837	373	2	auditing	auditing	NOUN
hassl-837	373	3	:	:	PUNCT
hassl-837	373	4	a	a	DET
hassl-837	373	5	synthesis	synthesis	NOUN
hassl-837	373	6	of	of	ADP
hassl-837	373	7	the	the	DET
hassl-837	373	8	literature	literature	NOUN
hassl-837	373	9	.	.	PUNCT
hassl-837	374	1	accounting	account	VERB
hassl-837	374	2	in	in	ADP
hassl-837	374	3	europe	europe	PROPN
hassl-837	374	4	,	,	PUNCT
hassl-837	374	5	15(1	15(1	NUM
hassl-837	374	6	):	):	PUNCT
hassl-837	374	7	81-104.available	81-104.available	ADJ
hassl-837	374	8	at	at	ADP
hassl-837	374	9	:	:	PUNCT
hassl-837	374	10	https://doi.org/10.1080/17449480.2018.1430369	https://doi.org/10.1080/17449480.2018.1430369	PROPN
hassl-837	374	11	.	.	PUNCT
hassl-837	375	1	jensen	jensen	PROPN
hassl-837	375	2	,	,	PUNCT
hassl-837	375	3	m.	m.	NOUN
hassl-837	375	4	and	and	CCONJ
hassl-837	375	5	w.	w.	PROPN
hassl-837	375	6	meckling	meckling	PROPN
hassl-837	375	7	,	,	PUNCT
hassl-837	375	8	1976	1976	NUM
hassl-837	375	9	.	.	PUNCT
hassl-837	376	1	theory	theory	NOUN
hassl-837	376	2	of	of	ADP
hassl-837	376	3	firm	firm	NOUN
hassl-837	376	4	:	:	PUNCT
hassl-837	376	5	managerial	managerial	ADJ
hassl-837	376	6	behavior	behavior	NOUN
hassl-837	376	7	,	,	PUNCT
hassl-837	376	8	agency	agency	NOUN
hassl-837	376	9	costs	cost	NOUN
hassl-837	376	10	and	and	CCONJ
hassl-837	376	11	ownership	ownership	NOUN
hassl-837	376	12	structure	structure	NOUN
hassl-837	376	13	.	.	PUNCT
hassl-837	377	1	journal	journal	NOUN
hassl-837	377	2	of	of	ADP
hassl-837	377	3	financial	financial	ADJ
hassl-837	377	4	economics	economic	NOUN
hassl-837	377	5	,	,	PUNCT
hassl-837	377	6	3(10	3(10	NUM
hassl-837	377	7	):	):	PUNCT
hassl-837	377	8	305360	305360	NUM
hassl-837	377	9	.	.	PUNCT
hassl-837	378	1	kaur	kaur	PROPN
hassl-837	378	2	,	,	PUNCT
hassl-837	378	3	j.	j.	PROPN
hassl-837	378	4	and	and	CCONJ
hassl-837	378	5	n.	n.	PROPN
hassl-837	378	6	kurt	kurt	PROPN
hassl-837	378	7	,	,	PUNCT
hassl-837	378	8	2008	2008	NUM
hassl-837	378	9	.	.	PUNCT
hassl-837	379	1	voluntary	voluntary	ADJ
hassl-837	379	2	auditsmotives	auditsmotive	NOUN
hassl-837	379	3	of	of	ADP
hassl-837	379	4	executing	execute	VERB
hassl-837	379	5	voluntary	voluntary	ADJ
hassl-837	379	6	audits	audits	NOUN
hassl-837	379	7	in	in	ADP
hassl-837	379	8	partnership	partnership	NOUN
hassl-837	379	9	firms	firm	NOUN
hassl-837	379	10	in	in	ADP
hassl-837	379	11	jönköping	jönköpe	VERB
hassl-837	379	12	.	.	PUNCT
hassl-837	380	1	master	master	NOUN
hassl-837	380	2	thesis	thesis	NOUN
hassl-837	380	3	,	,	PUNCT
hassl-837	380	4	jönköping	jönköpe	VERB
hassl-837	380	5	international	international	ADJ
hassl-837	380	6	business	business	NOUN
hassl-837	380	7	school	school	NOUN
hassl-837	380	8	.	.	PUNCT
hassl-837	381	1	kim	kim	PROPN
hassl-837	381	2	,	,	PUNCT
hassl-837	381	3	j.b	j.b	PROPN
hassl-837	381	4	.	.	PROPN
hassl-837	381	5	,	,	PUNCT
hassl-837	381	6	d.a	d.a	PROPN
hassl-837	381	7	.	.	PROPN
hassl-837	381	8	simunic	simunic	PROPN
hassl-837	381	9	,	,	PUNCT
hassl-837	381	10	m.t	m.t	PROPN
hassl-837	381	11	.	.	PROPN
hassl-837	381	12	stein	stein	PROPN
hassl-837	381	13	and	and	CCONJ
hassl-837	381	14	c.h	c.h	PROPN
hassl-837	381	15	.	.	PROPN
hassl-837	381	16	yi	yi	PROPN
hassl-837	381	17	,	,	PUNCT
hassl-837	381	18	2010	2010	NUM
hassl-837	381	19	.	.	PUNCT
hassl-837	382	1	voluntary	voluntary	ADJ
hassl-837	382	2	audits	audits	NOUN
hassl-837	382	3	and	and	CCONJ
hassl-837	382	4	the	the	DET
hassl-837	382	5	cost	cost	NOUN
hassl-837	382	6	of	of	ADP
hassl-837	382	7	debt	debt	NOUN
hassl-837	382	8	capital	capital	NOUN
hassl-837	382	9	for	for	ADP
hassl-837	382	10	privately	privately	ADV
hassl-837	382	11	held	hold	VERB
hassl-837	382	12	firms	firm	NOUN
hassl-837	382	13	korean	korean	ADJ
hassl-837	382	14	evidence	evidence	NOUN
hassl-837	382	15	.	.	PUNCT
hassl-837	383	1	forthcoming	forthcoming	ADJ
hassl-837	383	2	at	at	ADP
hassl-837	383	3	contemporary	contemporary	ADJ
hassl-837	383	4	accounting	accounting	NOUN
hassl-837	383	5	research	research	NOUN
hassl-837	383	6	.	.	PUNCT
hassl-837	384	1	lee	lee	PROPN
hassl-837	384	2	,	,	PUNCT
hassl-837	384	3	t.	t.	PROPN
hassl-837	384	4	and	and	CCONJ
hassl-837	384	5	a.m.	a.m.	PROPN
hassl-837	384	6	ali	ali	PROPN
hassl-837	384	7	,	,	PUNCT
hassl-837	384	8	2008	2008	NUM
hassl-837	384	9	.	.	PUNCT
hassl-837	385	1	audit	audit	NOUN
hassl-837	385	2	challenges	challenge	NOUN
hassl-837	385	3	in	in	ADP
hassl-837	385	4	malaysia	malaysia	PROPN
hassl-837	385	5	today	today	NOUN
hassl-837	385	6	.	.	PUNCT
hassl-837	386	1	accountants	accountant	NOUN
hassl-837	386	2	today	today	NOUN
hassl-837	386	3	,	,	PUNCT
hassl-837	386	4	21(10	21(10	NUM
hassl-837	386	5	):	):	PUNCT
hassl-837	386	6	24	24	NUM
hassl-837	386	7	-	-	SYM
hassl-837	386	8	26	26	NUM
hassl-837	386	9	.	.	PUNCT
hassl-837	387	1	marriott	marriott	PROPN
hassl-837	387	2	,	,	PUNCT
hassl-837	387	3	n.	n.	PROPN
hassl-837	387	4	and	and	CCONJ
hassl-837	387	5	p.	p.	PROPN
hassl-837	387	6	marriott	marriott	PROPN
hassl-837	387	7	,	,	PUNCT
hassl-837	387	8	2000	2000	NUM
hassl-837	387	9	.	.	PUNCT
hassl-837	388	1	professional	professional	ADJ
hassl-837	388	2	accountants	accountant	NOUN
hassl-837	388	3	and	and	CCONJ
hassl-837	388	4	the	the	DET
hassl-837	388	5	development	development	NOUN
hassl-837	388	6	of	of	ADP
hassl-837	388	7	a	a	DET
hassl-837	388	8	management	management	NOUN
hassl-837	388	9	accounting	accounting	NOUN
hassl-837	388	10	service	service	NOUN
hassl-837	388	11	for	for	ADP
hassl-837	388	12	the	the	DET
hassl-837	388	13	small	small	ADJ
hassl-837	388	14	firm	firm	NOUN
hassl-837	388	15	:	:	PUNCT
hassl-837	388	16	barriers	barrier	NOUN
hassl-837	388	17	and	and	CCONJ
hassl-837	388	18	possibilities	possibility	NOUN
hassl-837	388	19	.	.	PUNCT
hassl-837	389	1	management	management	NOUN
hassl-837	389	2	accounting	accounting	NOUN
hassl-837	389	3	research	research	NOUN
hassl-837	389	4	,	,	PUNCT
hassl-837	389	5	11(4	11(4	NUM
hassl-837	389	6	):	):	PUNCT
hassl-837	389	7	475-492.available	475-492.available	NUM
hassl-837	389	8	at	at	ADP
hassl-837	389	9	:	:	PUNCT
hassl-837	389	10	https://doi.org/10.1006/mare.2000.0142	https://doi.org/10.1006/mare.2000.0142	PROPN
hassl-837	389	11	.	.	PUNCT
hassl-837	390	1	mohd	mohd	PROPN
hassl-837	390	2	,	,	PUNCT
hassl-837	390	3	s.n.r	s.n.r	PROPN
hassl-837	390	4	.	.	PROPN
hassl-837	390	5	,	,	PUNCT
hassl-837	390	6	n.e	n.e	PROPN
hassl-837	390	7	.	.	PROPN
hassl-837	390	8	m.	m.	PROPN
hassl-837	390	9	nasir	nasir	PROPN
hassl-837	390	10	,	,	PUNCT
hassl-837	390	11	w.m.n.w.m	w.m.n.w.m	PROPN
hassl-837	390	12	.	.	PUNCT
hassl-837	390	13	nori	nori	NOUN
hassl-837	390	14	and	and	CCONJ
hassl-837	390	15	c.k.h	c.k.h	PROPN
hassl-837	390	16	.	.	PUNCT
hassl-837	391	1	kassim	kassim	PROPN
hassl-837	391	2	,	,	PUNCT
hassl-837	391	3	2017	2017	NUM
hassl-837	391	4	.	.	PUNCT
hassl-837	392	1	small	small	ADJ
hassl-837	392	2	and	and	CCONJ
hassl-837	392	3	medium	medium	ADJ
hassl-837	392	4	enterprises	enterprise	NOUN
hassl-837	392	5	.	.	PUNCT
hassl-837	393	1	international	international	ADJ
hassl-837	393	2	business	business	NOUN
hassl-837	393	3	management	management	NOUN
hassl-837	393	4	,	,	PUNCT
hassl-837	393	5	11(1	11(1	NUM
hassl-837	393	6	):	):	PUNCT
hassl-837	393	7	47	47	NUM
hassl-837	393	8	-	-	SYM
hassl-837	393	9	52	52	NUM
hassl-837	393	10	.	.	PUNCT
hassl-837	394	1	mustapha	mustapha	PROPN
hassl-837	394	2	,	,	PUNCT
hassl-837	394	3	m.	m.	NOUN
hassl-837	394	4	,	,	PUNCT
hassl-837	394	5	h.y	h.y	PROPN
hassl-837	394	6	.	.	PROPN
hassl-837	394	7	chia	chia	PROPN
hassl-837	394	8	and	and	CCONJ
hassl-837	394	9	h.	h.	PROPN
hassl-837	394	10	ismail	ismail	PROPN
hassl-837	394	11	,	,	PUNCT
hassl-837	394	12	2015	2015	NUM
hassl-837	394	13	.	.	PUNCT
hassl-837	395	1	agency	agency	NOUN
hassl-837	395	2	theory	theory	NOUN
hassl-837	395	3	and	and	CCONJ
hassl-837	395	4	demand	demand	NOUN
hassl-837	395	5	for	for	ADP
hassl-837	395	6	audit	audit	NOUN
hassl-837	395	7	by	by	ADP
hassl-837	395	8	small	small	ADJ
hassl-837	395	9	businesses	business	NOUN
hassl-837	395	10	.	.	PUNCT
hassl-837	396	1	sains	sain	NOUN
hassl-837	396	2	humanika	humanika	PROPN
hassl-837	396	3	,	,	PUNCT
hassl-837	396	4	5(2	5(2	NUM
hassl-837	396	5	):	):	PUNCT
hassl-837	396	6	77	77	NUM
hassl-837	396	7	-	-	SYM
hassl-837	396	8	82	82	NUM
hassl-837	396	9	.	.	PUNCT
hassl-837	397	1	mustapha	mustapha	PROPN
hassl-837	397	2	,	,	PUNCT
hassl-837	397	3	m.	m.	NOUN
hassl-837	397	4	and	and	CCONJ
hassl-837	397	5	c.h	c.h	PROPN
hassl-837	397	6	.	.	PROPN
hassl-837	397	7	yaen	yaen	PROPN
hassl-837	397	8	,	,	PUNCT
hassl-837	397	9	2013	2013	NUM
hassl-837	397	10	.	.	PUNCT
hassl-837	398	1	demand	demand	NOUN
hassl-837	398	2	for	for	ADP
hassl-837	398	3	voluntary	voluntary	ADJ
hassl-837	398	4	audit	audit	NOUN
hassl-837	398	5	by	by	ADP
hassl-837	398	6	small	small	ADJ
hassl-837	398	7	companies	company	NOUN
hassl-837	398	8	in	in	ADP
hassl-837	398	9	malaysia	malaysia	PROPN
hassl-837	398	10	.	.	PUNCT
hassl-837	399	1	management	management	PROPN
hassl-837	399	2	&	&	CCONJ
hassl-837	399	3	accounting	accounting	PROPN
hassl-837	399	4	review	review	PROPN
hassl-837	399	5	(	(	PUNCT
hassl-837	399	6	mar	mar	PROPN
hassl-837	399	7	)	)	PUNCT
hassl-837	399	8	,	,	PUNCT
hassl-837	399	9	12(2	12(2	NUM
hassl-837	399	10	):	):	PUNCT
hassl-837	399	11	73	73	NUM
hassl-837	399	12	-	-	SYM
hassl-837	399	13	88	88	NUM
hassl-837	399	14	.	.	PUNCT
hassl-837	400	1	niskanen	niskanen	PROPN
hassl-837	400	2	,	,	PUNCT
hassl-837	400	3	m.	m.	NOUN
hassl-837	400	4	,	,	PUNCT
hassl-837	400	5	j.	j.	PROPN
hassl-837	400	6	karjalainen	karjalainen	PROPN
hassl-837	400	7	and	and	CCONJ
hassl-837	400	8	j.	j.	PROPN
hassl-837	400	9	niskanen	niskanen	PROPN
hassl-837	400	10	,	,	PUNCT
hassl-837	400	11	2011	2011	NUM
hassl-837	400	12	.	.	PUNCT
hassl-837	401	1	demand	demand	NOUN
hassl-837	401	2	for	for	ADP
hassl-837	401	3	audit	audit	NOUN
hassl-837	401	4	quality	quality	NOUN
hassl-837	401	5	in	in	ADP
hassl-837	401	6	private	private	ADJ
hassl-837	401	7	firms	firm	NOUN
hassl-837	401	8	:	:	PUNCT
hassl-837	401	9	evidence	evidence	NOUN
hassl-837	401	10	on	on	ADP
hassl-837	401	11	ownership	ownership	NOUN
hassl-837	401	12	effects	effect	NOUN
hassl-837	401	13	.	.	PUNCT
hassl-837	402	1	international	international	ADJ
hassl-837	402	2	journal	journal	NOUN
hassl-837	402	3	of	of	ADP
hassl-837	402	4	auditing	auditing	NOUN
hassl-837	402	5	,	,	PUNCT
hassl-837	402	6	15(1	15(1	NUM
hassl-837	402	7	):	):	PUNCT
hassl-837	402	8	43-65.available	43-65.available	ADJ
hassl-837	402	9	at	at	ADP
hassl-837	402	10	:	:	PUNCT
hassl-837	402	11	https://doi.org/10.1111/j.1099-1123.2010.00422.x	https://doi.org/10.1111/j.1099-1123.2010.00422.x	ADJ
hassl-837	402	12	.	.	PUNCT
hassl-837	403	1	salleh	salleh	PROPN
hassl-837	403	2	,	,	PUNCT
hassl-837	403	3	a.	a.	PROPN
hassl-837	403	4	,	,	PUNCT
hassl-837	403	5	r.	r.	PROPN
hassl-837	403	6	rose	rise	VERB
hassl-837	403	7	,	,	PUNCT
hassl-837	403	8	n.	n.	PROPN
hassl-837	403	9	kumar	kumar	PROPN
hassl-837	403	10	and	and	CCONJ
hassl-837	403	11	s.	s.	PROPN
hassl-837	403	12	jaafar	jaafar	PROPN
hassl-837	403	13	,	,	PUNCT
hassl-837	403	14	2008	2008	NUM
hassl-837	403	15	.	.	PUNCT
hassl-837	404	1	auditors‟	auditors‟	NOUN
hassl-837	404	2	perceptions	perception	NOUN
hassl-837	404	3	on	on	ADP
hassl-837	404	4	obliteration	obliteration	NOUN
hassl-837	404	5	of	of	ADP
hassl-837	404	6	mandatory	mandatory	ADJ
hassl-837	404	7	annual	annual	ADJ
hassl-837	404	8	audit	audit	NOUN
hassl-837	404	9	:	:	PUNCT
hassl-837	404	10	an	an	DET
hassl-837	404	11	empirical	empirical	ADJ
hassl-837	404	12	study	study	NOUN
hassl-837	404	13	.	.	PUNCT
hassl-837	405	1	international	international	ADJ
hassl-837	405	2	research	research	PROPN
hassl-837	405	3	journal	journal	NOUN
hassl-837	405	4	of	of	ADP
hassl-837	405	5	finance	finance	NOUN
hassl-837	405	6	and	and	CCONJ
hassl-837	405	7	economics	economic	NOUN
hassl-837	405	8	,	,	PUNCT
hassl-837	405	9	14(1	14(1	NUM
hassl-837	405	10	):	):	PUNCT
hassl-837	405	11	61	61	NUM
hassl-837	405	12	-	-	SYM
hassl-837	405	13	67	67	NUM
hassl-837	405	14	.	.	PUNCT
hassl-837	406	1	tabone	tabone	NOUN
hassl-837	406	2	,	,	PUNCT
hassl-837	406	3	n.	n.	PROPN
hassl-837	406	4	and	and	CCONJ
hassl-837	406	5	p.j	p.j	PROPN
hassl-837	406	6	.	.	PROPN
hassl-837	406	7	baldacchino	baldacchino	PROPN
hassl-837	406	8	,	,	PUNCT
hassl-837	406	9	2003	2003	NUM
hassl-837	406	10	.	.	PUNCT
hassl-837	407	1	the	the	DET
hassl-837	407	2	statutory	statutory	ADJ
hassl-837	407	3	audit	audit	NOUN
hassl-837	407	4	of	of	ADP
hassl-837	407	5	owner	owner	NOUN
hassl-837	407	6	-	-	PUNCT
hassl-837	407	7	managed	manage	VERB
hassl-837	407	8	companies	company	NOUN
hassl-837	407	9	in	in	ADP
hassl-837	407	10	malta	malta	PROPN
hassl-837	407	11	.	.	PUNCT
hassl-837	408	1	managerial	managerial	ADJ
hassl-837	408	2	auditing	auditing	NOUN
hassl-837	408	3	journal	journal	NOUN
hassl-837	408	4	,	,	PUNCT
hassl-837	408	5	18(5	18(5	NUM
hassl-837	408	6	):	):	PUNCT
hassl-837	408	7	387-398.available	387-398.available	NUM
hassl-837	408	8	at	at	ADP
hassl-837	408	9	:	:	PUNCT
hassl-837	408	10	https://doi.org/10.1108/02686900310476855	https://doi.org/10.1108/02686900310476855	PROPN
hassl-837	408	11	.	.	PUNCT
hassl-837	409	1	tourangeau	tourangeau	PROPN
hassl-837	409	2	,	,	PUNCT
hassl-837	409	3	r.	r.	PROPN
hassl-837	409	4	and	and	CCONJ
hassl-837	409	5	t.	t.	PROPN
hassl-837	409	6	yan	yan	PROPN
hassl-837	409	7	,	,	PUNCT
hassl-837	409	8	2007	2007	NUM
hassl-837	409	9	.	.	PUNCT
hassl-837	410	1	sensitive	sensitive	ADJ
hassl-837	410	2	questions	question	NOUN
hassl-837	410	3	in	in	ADP
hassl-837	410	4	surveys	survey	NOUN
hassl-837	410	5	.	.	PUNCT
hassl-837	411	1	psychological	psychological	ADJ
hassl-837	411	2	bulletin	bulletin	NOUN
hassl-837	411	3	,	,	PUNCT
hassl-837	411	4	133(5	133(5	NUM
hassl-837	411	5	):	):	PUNCT
hassl-837	411	6	859-883.available	859-883.available	NUM
hassl-837	411	7	at	at	ADP
hassl-837	411	8	:	:	PUNCT
hassl-837	411	9	https://doi.org/10.1037/0033-2909.133.5.859	https://doi.org/10.1037/0033-2909.133.5.859	PROPN
hassl-837	411	10	.	.	PROPN
hassl-837	411	11	views	view	NOUN
hassl-837	411	12	and	and	CCONJ
hassl-837	411	13	opinions	opinion	NOUN
hassl-837	411	14	expressed	express	VERB
hassl-837	411	15	in	in	ADP
hassl-837	411	16	this	this	DET
hassl-837	411	17	article	article	NOUN
hassl-837	411	18	are	be	AUX
hassl-837	411	19	the	the	DET
hassl-837	411	20	views	view	NOUN
hassl-837	411	21	and	and	CCONJ
hassl-837	411	22	opinions	opinion	NOUN
hassl-837	411	23	of	of	ADP
hassl-837	411	24	the	the	DET
hassl-837	411	25	author(s	author(s	NOUN
hassl-837	411	26	)	)	PUNCT
hassl-837	411	27	,	,	PUNCT
hassl-837	411	28	humanities	humanity	NOUN
hassl-837	411	29	and	and	CCONJ
hassl-837	411	30	social	social	ADJ
hassl-837	411	31	sciences	science	NOUN
hassl-837	411	32	letters	letter	NOUN
hassl-837	411	33	shall	shall	AUX
hassl-837	411	34	not	not	PART
hassl-837	411	35	be	be	AUX
hassl-837	411	36	responsible	responsible	ADJ
hassl-837	411	37	or	or	CCONJ
hassl-837	411	38	answerable	answerable	ADJ
hassl-837	411	39	for	for	ADP
hassl-837	411	40	any	any	DET
hassl-837	411	41	loss	loss	NOUN
hassl-837	411	42	,	,	PUNCT
hassl-837	411	43	damage	damage	NOUN
hassl-837	411	44	or	or	CCONJ
hassl-837	411	45	liability	liability	NOUN
hassl-837	411	46	etc	etc	X
hassl-837	411	47	.	.	X
hassl-837	411	48	caused	cause	VERB
hassl-837	411	49	in	in	ADP
hassl-837	411	50	relation	relation	NOUN
hassl-837	411	51	to	to	PART
hassl-837	411	52	/	/	PUNCT
hassl-837	411	53	arising	arise	VERB
hassl-837	411	54	out	out	ADP
hassl-837	411	55	of	of	ADP
hassl-837	411	56	the	the	DET
hassl-837	411	57	use	use	NOUN
hassl-837	411	58	of	of	ADP
hassl-837	411	59	the	the	DET
hassl-837	411	60	content	content	NOUN
hassl-837	411	61	.	.	PUNCT