id	sid	tid	token	lemma	pos
hassl-841	1	1	78	78	NUM
hassl-841	1	2	©	©	PROPN
hassl-841	1	3	2020	2020	NUM
hassl-841	1	4	conscientia	conscientia	PROPN
hassl-841	1	5	beam	beam	PROPN
hassl-841	1	6	.	.	PUNCT
hassl-841	2	1	all	all	DET
hassl-841	2	2	rights	right	NOUN
hassl-841	2	3	reserved	reserve	VERB
hassl-841	2	4	.	.	PUNCT
hassl-841	3	1	understanding	understand	VERB
hassl-841	3	2	audit	audit	NOUN
hassl-841	3	3	quality	quality	NOUN
hassl-841	3	4	&	&	CCONJ
hassl-841	3	5	talent	talent	NOUN
hassl-841	3	6	management	management	NOUN
hassl-841	3	7	of	of	ADP
hassl-841	3	8	auditors	auditor	NOUN
hassl-841	3	9	in	in	ADP
hassl-841	3	10	practice	practice	NOUN
hassl-841	3	11	through	through	ADP
hassl-841	3	12	content	content	NOUN
hassl-841	3	13	analysis	analysis	NOUN
hassl-841	3	14	&	&	CCONJ
hassl-841	3	15	interviews	interviews	PROPN
hassl-841	3	16	ramesh	ramesh	PROPN
hassl-841	3	17	ruben	ruben	PROPN
hassl-841	3	18	louis1	louis1	PROPN
hassl-841	3	19	+	+	PROPN
hassl-841	3	20	noor	noor	PROPN
hassl-841	3	21	adwa	adwa	PROPN
hassl-841	3	22	sulaiman2	sulaiman2	PROPN
hassl-841	4	1	zarina	zarina	PROPN
hassl-841	4	2	zakaria3	zakaria3	PROPN
hassl-841	5	1	1phd	1phd	NUM
hassl-841	5	2	candidate	candidate	NOUN
hassl-841	5	3	,	,	PUNCT
hassl-841	5	4	university	university	PROPN
hassl-841	5	5	of	of	ADP
hassl-841	5	6	malaya	malaya	PROPN
hassl-841	5	7	,	,	PUNCT
hassl-841	5	8	malaysia	malaysia	PROPN
hassl-841	5	9	.	.	PUNCT
hassl-841	6	1	2,3supervisor	2,3supervisor	NUM
hassl-841	6	2	,	,	PUNCT
hassl-841	6	3	university	university	NOUN
hassl-841	6	4	of	of	ADP
hassl-841	6	5	malaya	malaya	PROPN
hassl-841	6	6	,	,	PUNCT
hassl-841	6	7	malaysia	malaysia	PROPN
hassl-841	6	8	.	.	PUNCT
hassl-841	7	1	(	(	PUNCT
hassl-841	7	2	+	+	CCONJ
hassl-841	7	3	corresponding	correspond	VERB
hassl-841	7	4	author	author	NOUN
hassl-841	7	5	)	)	PUNCT
hassl-841	7	6	abstract	abstract	ADJ
hassl-841	7	7	article	article	NOUN
hassl-841	7	8	history	history	NOUN
hassl-841	7	9	received	receive	VERB
hassl-841	7	10	:	:	PUNCT
hassl-841	7	11	26	26	NUM
hassl-841	7	12	november	november	PROPN
hassl-841	7	13	2019	2019	NUM
hassl-841	7	14	revised	revise	VERB
hassl-841	7	15	:	:	PUNCT
hassl-841	7	16	6	6	NUM
hassl-841	7	17	january	january	NOUN
hassl-841	7	18	2020	2020	NUM
hassl-841	7	19	accepted	accept	VERB
hassl-841	7	20	:	:	PUNCT
hassl-841	7	21	11	11	NUM
hassl-841	7	22	february	february	NOUN
hassl-841	7	23	2020	2020	NUM
hassl-841	7	24	published	publish	VERB
hassl-841	7	25	:	:	PUNCT
hassl-841	7	26	9	9	NUM
hassl-841	7	27	march	march	NOUN
hassl-841	7	28	2020	2020	NUM
hassl-841	7	29	keywords	keyword	NOUN
hassl-841	7	30	audit	audit	VERB
hassl-841	7	31	quality	quality	NOUN
hassl-841	7	32	talent	talent	NOUN
hassl-841	7	33	management	management	NOUN
hassl-841	7	34	content	content	NOUN
hassl-841	7	35	analysis	analysis	NOUN
hassl-841	7	36	interviews	interview	NOUN
hassl-841	7	37	.	.	PUNCT
hassl-841	8	1	audit	audit	NOUN
hassl-841	8	2	quality	quality	NOUN
hassl-841	8	3	continues	continue	VERB
hassl-841	8	4	to	to	PART
hassl-841	8	5	be	be	AUX
hassl-841	8	6	a	a	DET
hassl-841	8	7	major	major	ADJ
hassl-841	8	8	concern	concern	NOUN
hassl-841	8	9	in	in	ADP
hassl-841	8	10	the	the	DET
hassl-841	8	11	corporate	corporate	ADJ
hassl-841	8	12	landscape	landscape	NOUN
hassl-841	8	13	due	due	ADJ
hassl-841	8	14	mainly	mainly	ADV
hassl-841	8	15	to	to	ADP
hassl-841	8	16	accounting	accounting	NOUN
hassl-841	8	17	scandals	scandal	NOUN
hassl-841	8	18	arising	arise	VERB
hassl-841	8	19	from	from	ADP
hassl-841	8	20	questionable	questionable	ADJ
hassl-841	8	21	accounting	accounting	NOUN
hassl-841	8	22	practices	practice	NOUN
hassl-841	8	23	signed	sign	VERB
hassl-841	8	24	-	-	PUNCT
hassl-841	8	25	off	off	NOUN
hassl-841	8	26	by	by	ADP
hassl-841	8	27	auditors	auditor	NOUN
hassl-841	8	28	and	and	CCONJ
hassl-841	8	29	the	the	DET
hassl-841	8	30	inability	inability	NOUN
hassl-841	8	31	of	of	ADP
hassl-841	8	32	auditors	auditor	NOUN
hassl-841	8	33	to	to	PART
hassl-841	8	34	perform	perform	VERB
hassl-841	8	35	audits	audits	NOUN
hassl-841	8	36	up	up	ADP
hassl-841	8	37	to	to	ADP
hassl-841	8	38	required	require	VERB
hassl-841	8	39	standards	standard	NOUN
hassl-841	8	40	.	.	PUNCT
hassl-841	9	1	researchers	researcher	NOUN
hassl-841	9	2	and	and	CCONJ
hassl-841	9	3	the	the	DET
hassl-841	9	4	profession	profession	NOUN
hassl-841	9	5	alike	alike	ADV
hassl-841	9	6	have	have	AUX
hassl-841	9	7	pointed	point	VERB
hassl-841	9	8	to	to	ADP
hassl-841	9	9	the	the	DET
hassl-841	9	10	talent	talent	NOUN
hassl-841	9	11	/	/	SYM
hassl-841	9	12	human	human	ADJ
hassl-841	9	13	factor	factor	NOUN
hassl-841	9	14	as	as	ADP
hassl-841	9	15	being	be	AUX
hassl-841	9	16	critical	critical	ADJ
hassl-841	9	17	in	in	ADP
hassl-841	9	18	achieving	achieve	VERB
hassl-841	9	19	quality	quality	NOUN
hassl-841	9	20	.	.	PUNCT
hassl-841	10	1	objective	objective	NOUN
hassl-841	10	2	of	of	ADP
hassl-841	10	3	the	the	DET
hassl-841	10	4	study	study	NOUN
hassl-841	10	5	:	:	PUNCT
hassl-841	10	6	to	to	PART
hassl-841	10	7	better	well	ADV
hassl-841	10	8	understand	understand	VERB
hassl-841	10	9	and	and	CCONJ
hassl-841	10	10	obtain	obtain	VERB
hassl-841	10	11	more	more	ADJ
hassl-841	10	12	information	information	NOUN
hassl-841	10	13	on	on	ADP
hassl-841	10	14	audit	audit	NOUN
hassl-841	10	15	quality	quality	NOUN
hassl-841	10	16	and	and	CCONJ
hassl-841	10	17	how	how	SCONJ
hassl-841	10	18	talent	talent	NOUN
hassl-841	10	19	is	be	AUX
hassl-841	10	20	managed	manage	VERB
hassl-841	10	21	in	in	ADP
hassl-841	10	22	external	external	ADJ
hassl-841	10	23	audit	audit	NOUN
hassl-841	10	24	practices	practice	NOUN
hassl-841	10	25	.	.	PUNCT
hassl-841	11	1	method	method	NOUN
hassl-841	11	2	:	:	PUNCT
hassl-841	11	3	content	content	VERB
hassl-841	11	4	analysis	analysis	NOUN
hassl-841	11	5	of	of	ADP
hassl-841	11	6	transparency	transparency	NOUN
hassl-841	11	7	reports	report	NOUN
hassl-841	11	8	issued	issue	VERB
hassl-841	11	9	by	by	ADP
hassl-841	11	10	audit	audit	NOUN
hassl-841	11	11	practices	practice	NOUN
hassl-841	11	12	and	and	CCONJ
hassl-841	11	13	interviews	interview	NOUN
hassl-841	11	14	with	with	ADP
hassl-841	11	15	auditors	auditor	NOUN
hassl-841	11	16	&	&	CCONJ
hassl-841	11	17	regulators	regulator	NOUN
hassl-841	11	18	.	.	PUNCT
hassl-841	12	1	key	key	ADJ
hassl-841	12	2	findings	finding	NOUN
hassl-841	12	3	:	:	PUNCT
hassl-841	12	4	the	the	DET
hassl-841	12	5	content	content	NOUN
hassl-841	12	6	analysis	analysis	NOUN
hassl-841	12	7	and	and	CCONJ
hassl-841	12	8	interviews	interview	NOUN
hassl-841	12	9	have	have	AUX
hassl-841	12	10	provided	provide	VERB
hassl-841	12	11	valuable	valuable	ADJ
hassl-841	12	12	insights	insight	NOUN
hassl-841	12	13	on	on	ADP
hassl-841	12	14	how	how	SCONJ
hassl-841	12	15	the	the	DET
hassl-841	12	16	profession	profession	NOUN
hassl-841	12	17	defines	define	VERB
hassl-841	12	18	audit	audit	NOUN
hassl-841	12	19	quality	quality	NOUN
hassl-841	12	20	and	and	CCONJ
hassl-841	12	21	their	their	PRON
hassl-841	12	22	talent	talent	NOUN
hassl-841	12	23	management	management	NOUN
hassl-841	12	24	practices	practice	NOUN
hassl-841	12	25	in	in	ADP
hassl-841	12	26	achieving	achieve	VERB
hassl-841	12	27	audit	audit	NOUN
hassl-841	12	28	quality	quality	NOUN
hassl-841	12	29	.	.	PUNCT
hassl-841	13	1	the	the	DET
hassl-841	13	2	transparency	transparency	NOUN
hassl-841	13	3	reports	report	VERB
hassl-841	13	4	and	and	CCONJ
hassl-841	13	5	interviews	interview	NOUN
hassl-841	13	6	also	also	ADV
hassl-841	13	7	provided	provide	VERB
hassl-841	13	8	information	information	NOUN
hassl-841	13	9	on	on	ADP
hassl-841	13	10	the	the	DET
hassl-841	13	11	role	role	NOUN
hassl-841	13	12	audit	audit	NOUN
hassl-841	13	13	regulators	regulator	NOUN
hassl-841	13	14	play	play	VERB
hassl-841	13	15	in	in	ADP
hassl-841	13	16	achieving	achieve	VERB
hassl-841	13	17	audit	audit	NOUN
hassl-841	13	18	quality	quality	NOUN
hassl-841	13	19	and	and	CCONJ
hassl-841	13	20	its	its	PRON
hassl-841	13	21	impact	impact	NOUN
hassl-841	13	22	on	on	ADP
hassl-841	13	23	an	an	DET
hassl-841	13	24	audit	audit	NOUN
hassl-841	13	25	firm	firm	NOUN
hassl-841	13	26	’s	’s	PART
hassl-841	13	27	talent	talent	NOUN
hassl-841	13	28	management	management	NOUN
hassl-841	13	29	.	.	PUNCT
hassl-841	14	1	the	the	DET
hassl-841	14	2	content	content	NOUN
hassl-841	14	3	analysis	analysis	NOUN
hassl-841	14	4	and	and	CCONJ
hassl-841	14	5	interviews	interview	NOUN
hassl-841	14	6	were	be	AUX
hassl-841	14	7	insightful	insightful	ADJ
hassl-841	14	8	in	in	ADP
hassl-841	14	9	the	the	DET
hassl-841	14	10	areas	area	NOUN
hassl-841	14	11	of	of	ADP
hassl-841	14	12	talent	talent	NOUN
hassl-841	14	13	management	management	NOUN
hassl-841	14	14	policies	policy	NOUN
hassl-841	14	15	,	,	PUNCT
hassl-841	14	16	ethics	ethic	NOUN
hassl-841	14	17	management	management	NOUN
hassl-841	14	18	,	,	PUNCT
hassl-841	14	19	succession	succession	NOUN
hassl-841	14	20	planning	planning	NOUN
hassl-841	14	21	and	and	CCONJ
hassl-841	14	22	role	role	NOUN
hassl-841	14	23	of	of	ADP
hassl-841	14	24	regulators	regulator	NOUN
hassl-841	14	25	as	as	SCONJ
hassl-841	14	26	very	very	ADV
hassl-841	14	27	little	little	ADJ
hassl-841	14	28	prior	prior	ADJ
hassl-841	14	29	research	research	NOUN
hassl-841	14	30	has	have	AUX
hassl-841	14	31	been	be	AUX
hassl-841	14	32	carried	carry	VERB
hassl-841	14	33	out	out	ADP
hassl-841	14	34	on	on	ADP
hassl-841	14	35	these	these	DET
hassl-841	14	36	areas	area	NOUN
hassl-841	14	37	in	in	ADP
hassl-841	14	38	the	the	DET
hassl-841	14	39	context	context	NOUN
hassl-841	14	40	of	of	ADP
hassl-841	14	41	audit	audit	NOUN
hassl-841	14	42	quality	quality	NOUN
hassl-841	14	43	.	.	PUNCT
hassl-841	15	1	implications	implication	NOUN
hassl-841	15	2	:	:	PUNCT
hassl-841	15	3	the	the	DET
hassl-841	15	4	findings	finding	NOUN
hassl-841	15	5	provide	provide	VERB
hassl-841	15	6	a	a	DET
hassl-841	15	7	sound	sound	ADJ
hassl-841	15	8	foundation	foundation	NOUN
hassl-841	15	9	of	of	ADP
hassl-841	15	10	audit	audit	NOUN
hassl-841	15	11	quality	quality	NOUN
hassl-841	15	12	attributes	attribute	NOUN
hassl-841	15	13	and	and	CCONJ
hassl-841	15	14	talent	talent	NOUN
hassl-841	15	15	management	management	NOUN
hassl-841	15	16	practices	practice	NOUN
hassl-841	15	17	that	that	PRON
hassl-841	15	18	are	be	AUX
hassl-841	15	19	paramount	paramount	ADJ
hassl-841	15	20	in	in	ADP
hassl-841	15	21	achieving	achieve	VERB
hassl-841	15	22	audit	audit	NOUN
hassl-841	15	23	quality	quality	NOUN
hassl-841	15	24	as	as	SCONJ
hassl-841	15	25	applied	apply	VERB
hassl-841	15	26	by	by	ADP
hassl-841	15	27	the	the	DET
hassl-841	15	28	profession	profession	NOUN
hassl-841	15	29	.	.	PUNCT
hassl-841	16	1	together	together	ADV
hassl-841	16	2	with	with	ADP
hassl-841	16	3	findings	finding	NOUN
hassl-841	16	4	from	from	ADP
hassl-841	16	5	prior	prior	ADJ
hassl-841	16	6	research	research	NOUN
hassl-841	16	7	,	,	PUNCT
hassl-841	16	8	these	these	DET
hassl-841	16	9	findings	finding	NOUN
hassl-841	16	10	can	can	AUX
hassl-841	16	11	be	be	AUX
hassl-841	16	12	used	use	VERB
hassl-841	16	13	to	to	PART
hassl-841	16	14	set	set	VERB
hassl-841	16	15	out	out	ADP
hassl-841	16	16	a	a	DET
hassl-841	16	17	comprehensive	comprehensive	ADJ
hassl-841	16	18	talent	talent	NOUN
hassl-841	16	19	management	management	NOUN
hassl-841	16	20	framework	framework	NOUN
hassl-841	16	21	in	in	ADP
hassl-841	16	22	the	the	DET
hassl-841	16	23	external	external	ADJ
hassl-841	16	24	audit	audit	NOUN
hassl-841	16	25	setting	set	VERB
hassl-841	16	26	for	for	ADP
hassl-841	16	27	achieving	achieve	VERB
hassl-841	16	28	audit	audit	NOUN
hassl-841	16	29	quality	quality	NOUN
hassl-841	16	30	.	.	PUNCT
hassl-841	17	1	contribution	contribution	NOUN
hassl-841	17	2	/	/	SYM
hassl-841	17	3	originality	originality	NOUN
hassl-841	17	4	:	:	PUNCT
hassl-841	17	5	this	this	DET
hassl-841	17	6	study	study	NOUN
hassl-841	17	7	is	be	AUX
hassl-841	17	8	one	one	NUM
hassl-841	17	9	of	of	ADP
hassl-841	17	10	very	very	ADV
hassl-841	17	11	few	few	ADJ
hassl-841	17	12	studies	study	NOUN
hassl-841	17	13	to	to	PART
hassl-841	17	14	have	have	AUX
hassl-841	17	15	investigated	investigate	VERB
hassl-841	17	16	the	the	DET
hassl-841	17	17	attributes	attribute	NOUN
hassl-841	17	18	of	of	ADP
hassl-841	17	19	audit	audit	NOUN
hassl-841	17	20	quality	quality	NOUN
hassl-841	17	21	and	and	CCONJ
hassl-841	17	22	talent	talent	NOUN
hassl-841	17	23	management	management	NOUN
hassl-841	17	24	practices	practice	NOUN
hassl-841	17	25	directly	directly	ADV
hassl-841	17	26	from	from	ADP
hassl-841	17	27	practitioners	practitioner	NOUN
hassl-841	17	28	of	of	ADP
hassl-841	17	29	the	the	DET
hassl-841	17	30	external	external	ADJ
hassl-841	17	31	audit	audit	NOUN
hassl-841	17	32	profession	profession	NOUN
hassl-841	17	33	through	through	ADP
hassl-841	17	34	a	a	DET
hassl-841	17	35	comprehensive	comprehensive	ADJ
hassl-841	17	36	review	review	NOUN
hassl-841	17	37	of	of	ADP
hassl-841	17	38	audit	audit	NOUN
hassl-841	17	39	quality	quality	NOUN
hassl-841	17	40	reports	report	NOUN
hassl-841	17	41	published	publish	VERB
hassl-841	17	42	by	by	ADP
hassl-841	17	43	audit	audit	NOUN
hassl-841	17	44	firms	firm	NOUN
hassl-841	17	45	and	and	CCONJ
hassl-841	17	46	interviews	interview	NOUN
hassl-841	17	47	with	with	ADP
hassl-841	17	48	audit	audit	NOUN
hassl-841	17	49	practitioners	practitioner	NOUN
hassl-841	17	50	&	&	CCONJ
hassl-841	17	51	regulators	regulator	NOUN
hassl-841	17	52	of	of	ADP
hassl-841	17	53	the	the	DET
hassl-841	17	54	profession	profession	NOUN
hassl-841	17	55	.	.	PUNCT
hassl-841	18	1	1	1	X
hassl-841	18	2	.	.	X
hassl-841	18	3	introduction	introduction	NOUN
hassl-841	18	4	audit	audit	NOUN
hassl-841	18	5	quality	quality	NOUN
hassl-841	18	6	has	have	AUX
hassl-841	18	7	long	long	ADV
hassl-841	18	8	been	be	AUX
hassl-841	18	9	in	in	ADP
hassl-841	18	10	the	the	DET
hassl-841	18	11	limelight	limelight	NOUN
hassl-841	18	12	of	of	ADP
hassl-841	18	13	the	the	DET
hassl-841	18	14	corporate	corporate	ADJ
hassl-841	18	15	and	and	CCONJ
hassl-841	18	16	financial	financial	ADJ
hassl-841	18	17	world	world	NOUN
hassl-841	18	18	,	,	PUNCT
hassl-841	18	19	especially	especially	ADV
hassl-841	18	20	after	after	ADP
hassl-841	18	21	scandals	scandal	NOUN
hassl-841	18	22	like	like	ADP
hassl-841	18	23	enron	enron	PROPN
hassl-841	18	24	and	and	CCONJ
hassl-841	18	25	worldcom	worldcom	PROPN
hassl-841	18	26	,	,	PUNCT
hassl-841	18	27	which	which	PRON
hassl-841	18	28	consequently	consequently	ADV
hassl-841	18	29	gave	give	VERB
hassl-841	18	30	rise	rise	NOUN
hassl-841	18	31	to	to	ADP
hassl-841	18	32	various	various	ADJ
hassl-841	18	33	regulations	regulation	NOUN
hassl-841	18	34	to	to	PART
hassl-841	18	35	monitor	monitor	VERB
hassl-841	18	36	the	the	DET
hassl-841	18	37	audit	audit	NOUN
hassl-841	18	38	profession	profession	NOUN
hassl-841	18	39	closely	closely	ADV
hassl-841	18	40	.	.	PUNCT
hassl-841	19	1	despite	despite	SCONJ
hassl-841	19	2	numerous	numerous	ADJ
hassl-841	19	3	regulatory	regulatory	ADJ
hassl-841	19	4	measures	measure	NOUN
hassl-841	19	5	imposed	impose	VERB
hassl-841	19	6	over	over	ADP
hassl-841	19	7	the	the	DET
hassl-841	19	8	years	year	NOUN
hassl-841	19	9	such	such	ADJ
hassl-841	19	10	as	as	ADP
hassl-841	19	11	sarbanes	sarbane	NOUN
hassl-841	19	12	-	-	PUNCT
hassl-841	19	13	oxley	oxley	ADJ
hassl-841	19	14	act	act	NOUN
hassl-841	19	15	in	in	ADP
hassl-841	19	16	2002	2002	NUM
hassl-841	19	17	and	and	CCONJ
hassl-841	19	18	the	the	DET
hassl-841	19	19	public	public	ADJ
hassl-841	19	20	company	company	NOUN
hassl-841	19	21	audit	audit	NOUN
hassl-841	19	22	oversight	oversight	NOUN
hassl-841	19	23	board	board	PROPN
hassl-841	19	24	(	(	PUNCT
hassl-841	19	25	pcaob	pcaob	NOUN
hassl-841	19	26	)	)	PUNCT
hassl-841	19	27	in	in	ADP
hassl-841	19	28	the	the	DET
hassl-841	19	29	us	us	PROPN
hassl-841	19	30	and	and	CCONJ
hassl-841	19	31	an	an	DET
hassl-841	19	32	audit	audit	NOUN
hassl-841	19	33	inspection	inspection	NOUN
hassl-841	19	34	unit	unit	NOUN
hassl-841	19	35	under	under	ADP
hassl-841	19	36	the	the	DET
hassl-841	19	37	financial	financial	ADJ
hassl-841	19	38	reporting	reporting	NOUN
hassl-841	19	39	council	council	PROPN
hassl-841	19	40	(	(	PUNCT
hassl-841	19	41	frc	frc	PROPN
hassl-841	19	42	)	)	PUNCT
hassl-841	19	43	in	in	ADP
hassl-841	19	44	the	the	DET
hassl-841	19	45	uk	uk	PROPN
hassl-841	19	46	,	,	PUNCT
hassl-841	19	47	corporate	corporate	ADJ
hassl-841	19	48	scandals	scandal	NOUN
hassl-841	19	49	and	and	CCONJ
hassl-841	19	50	accounting	accounting	NOUN
hassl-841	19	51	failures	failure	NOUN
hassl-841	19	52	continue	continue	VERB
hassl-841	19	53	to	to	PART
hassl-841	19	54	occur	occur	VERB
hassl-841	19	55	in	in	ADP
hassl-841	19	56	recent	recent	ADJ
hassl-841	19	57	times	time	NOUN
hassl-841	19	58	and	and	CCONJ
hassl-841	19	59	the	the	DET
hassl-841	19	60	role	role	NOUN
hassl-841	19	61	of	of	ADP
hassl-841	19	62	external	external	ADJ
hassl-841	19	63	auditors	auditor	NOUN
hassl-841	19	64	continue	continue	VERB
hassl-841	19	65	to	to	PART
hassl-841	19	66	be	be	AUX
hassl-841	19	67	questioned	question	VERB
hassl-841	19	68	and	and	CCONJ
hassl-841	19	69	challenged	challenge	VERB
hassl-841	19	70	such	such	ADJ
hassl-841	19	71	as	as	ADP
hassl-841	19	72	pwc	pwc	NOUN
hassl-841	19	73	in	in	ADP
hassl-841	19	74	the	the	DET
hassl-841	19	75	case	case	NOUN
hassl-841	19	76	of	of	ADP
hassl-841	19	77	india	india	PROPN
hassl-841	19	78	’s	’s	PART
hassl-841	19	79	satyam	satyam	PROPN
hassl-841	19	80	computer	computer	NOUN
hassl-841	19	81	humanities	humanity	NOUN
hassl-841	19	82	and	and	CCONJ
hassl-841	19	83	social	social	ADJ
hassl-841	19	84	sciences	science	NOUN
hassl-841	19	85	letters	letter	NOUN
hassl-841	19	86	2020	2020	NUM
hassl-841	19	87	vol	vol	NOUN
hassl-841	19	88	.	.	PROPN
hassl-841	20	1	8	8	NUM
hassl-841	20	2	,	,	PUNCT
hassl-841	20	3	no	no	INTJ
hassl-841	20	4	.	.	NOUN
hassl-841	20	5	1	1	NUM
hassl-841	20	6	,	,	PUNCT
hassl-841	20	7	pp	pp	ADJ
hassl-841	20	8	.	.	PUNCT
hassl-841	21	1	78	78	NUM
hassl-841	21	2	-	-	SYM
hassl-841	21	3	90	90	NUM
hassl-841	21	4	.	.	PUNCT
hassl-841	22	1	issn(e	issn(e	PROPN
hassl-841	22	2	):	):	PUNCT
hassl-841	22	3	2312	2312	NUM
hassl-841	22	4	-	-	SYM
hassl-841	22	5	4318	4318	NUM
hassl-841	22	6	issn(p	issn(p	NUM
hassl-841	22	7	):	):	PUNCT
hassl-841	22	8	2312	2312	NUM
hassl-841	22	9	-	-	SYM
hassl-841	22	10	5659	5659	NUM
hassl-841	22	11	doi	doi	NOUN
hassl-841	22	12	:	:	PUNCT
hassl-841	22	13	10.18488	10.18488	NUM
hassl-841	22	14	/	/	SYM
hassl-841	22	15	journal.73.2020.81.78.90	journal.73.2020.81.78.90	PROPN
hassl-841	22	16	©	©	PROPN
hassl-841	22	17	2020	2020	NUM
hassl-841	22	18	conscientia	conscientia	PROPN
hassl-841	22	19	beam	beam	PROPN
hassl-841	22	20	.	.	PUNCT
hassl-841	23	1	all	all	DET
hassl-841	23	2	rights	right	NOUN
hassl-841	23	3	reserved	reserve	VERB
hassl-841	23	4	.	.	PUNCT
hassl-841	24	1	https://orcid.org/0000-0002-5343-9303	https://orcid.org/0000-0002-5343-9303	VERB
hassl-841	24	2	https://orcid.org/0000-0001-5867-9077	https://orcid.org/0000-0001-5867-9077	PROPN
hassl-841	24	3	https://www.doi.org/10.18488/journal.73.2020.81.78.90	https://www.doi.org/10.18488/journal.73.2020.81.78.90	NUM
hassl-841	24	4	humanities	humanity	NOUN
hassl-841	24	5	and	and	CCONJ
hassl-841	24	6	social	social	ADJ
hassl-841	24	7	sciences	science	NOUN
hassl-841	24	8	letters	letter	NOUN
hassl-841	24	9	,	,	PUNCT
hassl-841	24	10	2020	2020	NUM
hassl-841	24	11	,	,	PUNCT
hassl-841	24	12	8(1	8(1	NOUN
hassl-841	24	13	):	):	PUNCT
hassl-841	24	14	78	78	NUM
hassl-841	24	15	-	-	SYM
hassl-841	24	16	90	90	NUM
hassl-841	24	17	79	79	NUM
hassl-841	24	18	©	©	PROPN
hassl-841	24	19	2020	2020	NUM
hassl-841	24	20	conscientia	conscientia	PROPN
hassl-841	24	21	beam	beam	PROPN
hassl-841	24	22	.	.	PUNCT
hassl-841	25	1	all	all	DET
hassl-841	25	2	rights	right	NOUN
hassl-841	25	3	reserved	reserve	VERB
hassl-841	25	4	.	.	PUNCT
hassl-841	26	1	systems	system	NOUN
hassl-841	26	2	in	in	ADP
hassl-841	26	3	2009	2009	NUM
hassl-841	26	4	(	(	PUNCT
hassl-841	26	5	ramamoorti	ramamoorti	PROPN
hassl-841	26	6	,	,	PUNCT
hassl-841	26	7	epstein	epstein	PROPN
hassl-841	26	8	,	,	PUNCT
hassl-841	26	9	dorrel	dorrel	PROPN
hassl-841	26	10	,	,	PUNCT
hassl-841	26	11	&	&	CCONJ
hassl-841	26	12	varadarajan	varadarajan	ADJ
hassl-841	26	13	,	,	PUNCT
hassl-841	26	14	2017	2017	NUM
hassl-841	26	15	)	)	PUNCT
hassl-841	26	16	and	and	CCONJ
hassl-841	26	17	ey	ey	NOUN
hassl-841	26	18	in	in	ADP
hassl-841	26	19	the	the	DET
hassl-841	26	20	accounting	accounting	NOUN
hassl-841	26	21	scandals	scandal	NOUN
hassl-841	26	22	of	of	ADP
hassl-841	26	23	olympus	olympus	PROPN
hassl-841	26	24	and	and	CCONJ
hassl-841	26	25	toshiba	toshiba	PROPN
hassl-841	26	26	in	in	ADP
hassl-841	26	27	japan	japan	PROPN
hassl-841	26	28	(	(	PUNCT
hassl-841	26	29	uemura	uemura	PROPN
hassl-841	26	30	,	,	PUNCT
hassl-841	26	31	2016	2016	NUM
hassl-841	26	32	)	)	PUNCT
hassl-841	26	33	.	.	PUNCT
hassl-841	27	1	the	the	DET
hassl-841	27	2	continual	continual	ADJ
hassl-841	27	3	corporate	corporate	ADJ
hassl-841	27	4	and	and	CCONJ
hassl-841	27	5	accounting	accounting	NOUN
hassl-841	27	6	scandals	scandal	NOUN
hassl-841	27	7	leading	lead	VERB
hassl-841	27	8	to	to	ADP
hassl-841	27	9	investigation	investigation	NOUN
hassl-841	27	10	into	into	ADP
hassl-841	27	11	questionable	questionable	ADJ
hassl-841	27	12	accounting	accounting	NOUN
hassl-841	27	13	practices	practice	NOUN
hassl-841	27	14	signed	sign	VERB
hassl-841	27	15	off	off	ADP
hassl-841	27	16	by	by	ADP
hassl-841	27	17	auditors	auditor	NOUN
hassl-841	27	18	and	and	CCONJ
hassl-841	27	19	the	the	DET
hassl-841	27	20	inability	inability	NOUN
hassl-841	27	21	of	of	ADP
hassl-841	27	22	auditors	auditor	NOUN
hassl-841	27	23	to	to	PART
hassl-841	27	24	comply	comply	VERB
hassl-841	27	25	with	with	ADP
hassl-841	27	26	standards	standard	NOUN
hassl-841	27	27	and	and	CCONJ
hassl-841	27	28	requirements	requirement	NOUN
hassl-841	27	29	for	for	ADP
hassl-841	27	30	audits	audits	NOUN
hassl-841	27	31	of	of	ADP
hassl-841	27	32	financial	financial	ADJ
hassl-841	27	33	statements	statement	NOUN
hassl-841	27	34	have	have	AUX
hassl-841	27	35	indeed	indeed	ADV
hassl-841	27	36	raised	raise	VERB
hassl-841	27	37	concerns	concern	NOUN
hassl-841	27	38	of	of	ADP
hassl-841	27	39	audit	audit	NOUN
hassl-841	27	40	quality	quality	NOUN
hassl-841	27	41	,	,	PUNCT
hassl-841	27	42	especially	especially	ADV
hassl-841	27	43	on	on	ADP
hassl-841	27	44	what	what	PRON
hassl-841	27	45	drives	drive	VERB
hassl-841	27	46	audit	audit	NOUN
hassl-841	27	47	quality	quality	NOUN
hassl-841	27	48	.	.	PUNCT
hassl-841	28	1	despite	despite	SCONJ
hassl-841	28	2	an	an	DET
hassl-841	28	3	array	array	NOUN
hassl-841	28	4	of	of	ADP
hassl-841	28	5	factors	factor	NOUN
hassl-841	28	6	affecting	affect	VERB
hassl-841	28	7	audit	audit	NOUN
hassl-841	28	8	quality	quality	NOUN
hassl-841	28	9	studied	study	VERB
hassl-841	28	10	in	in	ADP
hassl-841	28	11	the	the	DET
hassl-841	28	12	past	past	NOUN
hassl-841	28	13	such	such	ADJ
hassl-841	28	14	as	as	ADP
hassl-841	28	15	incentives	incentive	NOUN
hassl-841	28	16	,	,	PUNCT
hassl-841	28	17	experience	experience	NOUN
hassl-841	28	18	,	,	PUNCT
hassl-841	28	19	knowledge	knowledge	NOUN
hassl-841	28	20	,	,	PUNCT
hassl-841	28	21	firm	firm	ADJ
hassl-841	28	22	size	size	NOUN
hassl-841	28	23	,	,	PUNCT
hassl-841	28	24	length	length	NOUN
hassl-841	28	25	of	of	ADP
hassl-841	28	26	auditor	auditor	NOUN
hassl-841	28	27	tenure	tenure	NOUN
hassl-841	28	28	,	,	PUNCT
hassl-841	28	29	provision	provision	NOUN
hassl-841	28	30	of	of	ADP
hassl-841	28	31	non	non	ADJ
hassl-841	28	32	-	-	ADJ
hassl-841	28	33	audit	audit	ADJ
hassl-841	28	34	services	service	NOUN
hassl-841	28	35	,	,	PUNCT
hassl-841	28	36	the	the	DET
hassl-841	28	37	audit	audit	NOUN
hassl-841	28	38	process	process	NOUN
hassl-841	28	39	,	,	PUNCT
hassl-841	28	40	professional	professional	ADJ
hassl-841	28	41	judgement	judgement	NOUN
hassl-841	28	42	of	of	ADP
hassl-841	28	43	auditors	auditor	NOUN
hassl-841	28	44	,	,	PUNCT
hassl-841	28	45	etc	etc	X
hassl-841	28	46	.	.	X
hassl-841	28	47	(	(	PUNCT
hassl-841	28	48	iskandar	iskandar	NOUN
hassl-841	28	49	,	,	PUNCT
hassl-841	28	50	sari	sari	NOUN
hassl-841	28	51	,	,	PUNCT
hassl-841	28	52	mohd	mohd	PROPN
hassl-841	28	53	-	-	PUNCT
hassl-841	28	54	sanusi	sanusi	PROPN
hassl-841	28	55	,	,	PUNCT
hassl-841	28	56	&	&	CCONJ
hassl-841	28	57	anugerah	anugerah	PROPN
hassl-841	28	58	,	,	PUNCT
hassl-841	28	59	2012	2012	NUM
hassl-841	28	60	;	;	PUNCT
hassl-841	28	61	jackson	jackson	PROPN
hassl-841	28	62	,	,	PUNCT
hassl-841	28	63	moldrich	moldrich	PROPN
hassl-841	28	64	,	,	PUNCT
hassl-841	28	65	&	&	CCONJ
hassl-841	28	66	roebuck	roebuck	PROPN
hassl-841	28	67	,	,	PUNCT
hassl-841	28	68	2008	2008	NUM
hassl-841	28	69	;	;	PUNCT
hassl-841	28	70	peytcheva	peytcheva	PROPN
hassl-841	28	71	&	&	CCONJ
hassl-841	28	72	gillett	gillett	PROPN
hassl-841	28	73	,	,	PUNCT
hassl-841	28	74	2012	2012	NUM
hassl-841	28	75	;	;	PUNCT
hassl-841	28	76	reichelt	reichelt	PROPN
hassl-841	28	77	&	&	CCONJ
hassl-841	28	78	wang	wang	PROPN
hassl-841	28	79	,	,	PUNCT
hassl-841	28	80	2010	2010	NUM
hassl-841	28	81	;	;	PUNCT
hassl-841	28	82	seidel	seidel	PROPN
hassl-841	28	83	,	,	PUNCT
hassl-841	28	84	2017	2017	NUM
hassl-841	28	85	;	;	PUNCT
hassl-841	28	86	trompeter	trompeter	NOUN
hassl-841	28	87	&	&	CCONJ
hassl-841	28	88	wright	wright	PROPN
hassl-841	28	89	,	,	PUNCT
hassl-841	28	90	2010	2010	NUM
hassl-841	28	91	)	)	PUNCT
hassl-841	28	92	the	the	DET
hassl-841	28	93	emphasis	emphasis	NOUN
hassl-841	28	94	of	of	ADP
hassl-841	28	95	late	late	ADJ
hassl-841	28	96	has	have	AUX
hassl-841	28	97	been	be	AUX
hassl-841	28	98	on	on	ADP
hassl-841	28	99	the	the	DET
hassl-841	28	100	audit	audit	NOUN
hassl-841	28	101	engagement	engagement	NOUN
hassl-841	28	102	team	team	NOUN
hassl-841	28	103	.	.	PUNCT
hassl-841	29	1	the	the	DET
hassl-841	29	2	significance	significance	NOUN
hassl-841	29	3	of	of	ADP
hassl-841	29	4	the	the	DET
hassl-841	29	5	human	human	ADJ
hassl-841	29	6	factor	factor	NOUN
hassl-841	29	7	in	in	ADP
hassl-841	29	8	an	an	DET
hassl-841	29	9	audit	audit	NOUN
hassl-841	29	10	has	have	AUX
hassl-841	29	11	been	be	AUX
hassl-841	29	12	raised	raise	VERB
hassl-841	29	13	by	by	ADP
hassl-841	29	14	several	several	ADJ
hassl-841	29	15	researchers	researcher	NOUN
hassl-841	29	16	studying	study	VERB
hassl-841	29	17	audit	audit	NOUN
hassl-841	29	18	quality	quality	NOUN
hassl-841	29	19	over	over	ADP
hassl-841	29	20	the	the	DET
hassl-841	29	21	years	year	NOUN
hassl-841	29	22	such	such	ADJ
hassl-841	29	23	as	as	ADP
hassl-841	29	24	hussein	hussein	NOUN
hassl-841	29	25	and	and	CCONJ
hassl-841	29	26	mohdhanefah	mohdhanefah	NOUN
hassl-841	29	27	(	(	PUNCT
hassl-841	29	28	2013	2013	NUM
hassl-841	29	29	)	)	PUNCT
hassl-841	29	30	and	and	CCONJ
hassl-841	29	31	gaynor	gaynor	PROPN
hassl-841	29	32	,	,	PUNCT
hassl-841	29	33	kelton	kelton	PROPN
hassl-841	29	34	,	,	PUNCT
hassl-841	29	35	mercer	mercer	PROPN
hassl-841	29	36	,	,	PUNCT
hassl-841	29	37	and	and	CCONJ
hassl-841	29	38	yohn	yohn	PROPN
hassl-841	29	39	(	(	PUNCT
hassl-841	29	40	2016	2016	NUM
hassl-841	29	41	)	)	PUNCT
hassl-841	29	42	.	.	PUNCT
hassl-841	30	1	the	the	DET
hassl-841	30	2	importance	importance	NOUN
hassl-841	30	3	of	of	ADP
hassl-841	30	4	the	the	DET
hassl-841	30	5	human	human	ADJ
hassl-841	30	6	factor	factor	NOUN
hassl-841	30	7	performing	perform	VERB
hassl-841	30	8	the	the	DET
hassl-841	30	9	audit	audit	NOUN
hassl-841	30	10	in	in	ADP
hassl-841	30	11	achieving	achieve	VERB
hassl-841	30	12	audit	audit	NOUN
hassl-841	30	13	quality	quality	NOUN
hassl-841	30	14	is	be	AUX
hassl-841	30	15	also	also	ADV
hassl-841	30	16	emphasised	emphasise	VERB
hassl-841	30	17	by	by	ADP
hassl-841	30	18	the	the	DET
hassl-841	30	19	international	international	ADJ
hassl-841	30	20	auditing	auditing	NOUN
hassl-841	30	21	and	and	CCONJ
hassl-841	30	22	assurance	assurance	NOUN
hassl-841	30	23	standards	standard	NOUN
hassl-841	30	24	board	board	NOUN
hassl-841	30	25	(	(	PUNCT
hassl-841	30	26	iaasb	iaasb	PROPN
hassl-841	30	27	)	)	PUNCT
hassl-841	30	28	(	(	PUNCT
hassl-841	30	29	international	international	ADJ
hassl-841	30	30	auditing	auditing	NOUN
hassl-841	30	31	and	and	CCONJ
hassl-841	30	32	assurance	assurance	NOUN
hassl-841	30	33	standards	standard	NOUN
hassl-841	30	34	board	board	NOUN
hassl-841	30	35	(	(	PUNCT
hassl-841	30	36	iaasb	iaasb	ADJ
hassl-841	30	37	)	)	PUNCT
hassl-841	30	38	,	,	PUNCT
hassl-841	30	39	2014	2014	NUM
hassl-841	30	40	;	;	PUNCT
hassl-841	30	41	neri	neri	PROPN
hassl-841	30	42	&	&	CCONJ
hassl-841	30	43	russo	russo	PROPN
hassl-841	30	44	,	,	PUNCT
hassl-841	30	45	2014	2014	NUM
hassl-841	30	46	)	)	PUNCT
hassl-841	30	47	as	as	SCONJ
hassl-841	30	48	promulgated	promulgate	VERB
hassl-841	30	49	in	in	ADP
hassl-841	30	50	their	their	PRON
hassl-841	30	51	framework	framework	NOUN
hassl-841	30	52	for	for	ADP
hassl-841	30	53	audit	audit	NOUN
hassl-841	30	54	quality	quality	NOUN
hassl-841	30	55	2014	2014	NUM
hassl-841	30	56	.	.	PUNCT
hassl-841	31	1	tysiac	tysiac	PROPN
hassl-841	31	2	(	(	PUNCT
hassl-841	31	3	2016	2016	NUM
hassl-841	31	4	)	)	PUNCT
hassl-841	31	5	asserts	assert	VERB
hassl-841	31	6	that	that	SCONJ
hassl-841	31	7	having	have	VERB
hassl-841	31	8	the	the	DET
hassl-841	31	9	right	right	ADJ
hassl-841	31	10	people	people	NOUN
hassl-841	31	11	to	to	PART
hassl-841	31	12	perform	perform	VERB
hassl-841	31	13	the	the	DET
hassl-841	31	14	audit	audit	NOUN
hassl-841	31	15	is	be	AUX
hassl-841	31	16	the	the	DET
hassl-841	31	17	most	most	ADV
hassl-841	31	18	vital	vital	ADJ
hassl-841	31	19	element	element	NOUN
hassl-841	31	20	in	in	ADP
hassl-841	31	21	the	the	DET
hassl-841	31	22	pursuit	pursuit	NOUN
hassl-841	31	23	of	of	ADP
hassl-841	31	24	audit	audit	NOUN
hassl-841	31	25	quality	quality	NOUN
hassl-841	31	26	.	.	PUNCT
hassl-841	32	1	even	even	ADV
hassl-841	32	2	though	though	SCONJ
hassl-841	32	3	there	there	PRON
hassl-841	32	4	have	have	AUX
hassl-841	32	5	been	be	AUX
hassl-841	32	6	previous	previous	ADJ
hassl-841	32	7	studies	study	NOUN
hassl-841	32	8	on	on	ADP
hassl-841	32	9	the	the	DET
hassl-841	32	10	attributes	attribute	NOUN
hassl-841	32	11	of	of	ADP
hassl-841	32	12	auditors	auditor	NOUN
hassl-841	32	13	and	and	CCONJ
hassl-841	32	14	how	how	SCONJ
hassl-841	32	15	it	it	PRON
hassl-841	32	16	affects	affect	VERB
hassl-841	32	17	audit	audit	NOUN
hassl-841	32	18	quality	quality	NOUN
hassl-841	32	19	,	,	PUNCT
hassl-841	32	20	there	there	PRON
hassl-841	32	21	is	be	VERB
hassl-841	32	22	limited	limited	ADJ
hassl-841	32	23	study	study	NOUN
hassl-841	32	24	that	that	PRON
hassl-841	32	25	examines	examine	VERB
hassl-841	32	26	how	how	SCONJ
hassl-841	32	27	talent	talent	NOUN
hassl-841	32	28	management	management	NOUN
hassl-841	32	29	affects	affect	VERB
hassl-841	32	30	the	the	DET
hassl-841	32	31	quality	quality	NOUN
hassl-841	32	32	of	of	ADP
hassl-841	32	33	auditors	auditor	NOUN
hassl-841	32	34	and	and	CCONJ
hassl-841	32	35	consequently	consequently	ADV
hassl-841	32	36	audit	audit	VERB
hassl-841	32	37	quality	quality	NOUN
hassl-841	32	38	.	.	PUNCT
hassl-841	33	1	given	give	VERB
hassl-841	33	2	this	this	DET
hassl-841	33	3	significance	significance	NOUN
hassl-841	33	4	,	,	PUNCT
hassl-841	33	5	it	it	PRON
hassl-841	33	6	is	be	AUX
hassl-841	33	7	imperative	imperative	ADJ
hassl-841	33	8	to	to	PART
hassl-841	33	9	gain	gain	VERB
hassl-841	33	10	a	a	DET
hassl-841	33	11	better	well	ADJ
hassl-841	33	12	understanding	understanding	NOUN
hassl-841	33	13	and	and	CCONJ
hassl-841	33	14	further	further	ADJ
hassl-841	33	15	information	information	NOUN
hassl-841	33	16	on	on	ADP
hassl-841	33	17	how	how	SCONJ
hassl-841	33	18	audit	audit	NOUN
hassl-841	33	19	quality	quality	NOUN
hassl-841	33	20	is	be	AUX
hassl-841	33	21	perceived	perceive	VERB
hassl-841	33	22	or	or	CCONJ
hassl-841	33	23	viewed	view	VERB
hassl-841	33	24	by	by	ADP
hassl-841	33	25	the	the	DET
hassl-841	33	26	external	external	ADJ
hassl-841	33	27	auditing	auditing	NOUN
hassl-841	33	28	profession	profession	NOUN
hassl-841	33	29	and	and	CCONJ
hassl-841	33	30	how	how	SCONJ
hassl-841	33	31	public	public	ADJ
hassl-841	33	32	accounting	accounting	NOUN
hassl-841	33	33	firms	firm	NOUN
hassl-841	33	34	manage	manage	VERB
hassl-841	33	35	their	their	PRON
hassl-841	33	36	talent	talent	NOUN
hassl-841	33	37	to	to	PART
hassl-841	33	38	achieve	achieve	VERB
hassl-841	33	39	audit	audit	NOUN
hassl-841	33	40	quality	quality	NOUN
hassl-841	33	41	;	;	PUNCT
hassl-841	33	42	which	which	PRON
hassl-841	33	43	is	be	AUX
hassl-841	33	44	the	the	DET
hassl-841	33	45	research	research	NOUN
hassl-841	33	46	objective	objective	NOUN
hassl-841	33	47	of	of	ADP
hassl-841	33	48	this	this	DET
hassl-841	33	49	study	study	NOUN
hassl-841	33	50	.	.	PUNCT
hassl-841	34	1	the	the	DET
hassl-841	34	2	subsequent	subsequent	ADJ
hassl-841	34	3	sections	section	NOUN
hassl-841	34	4	of	of	ADP
hassl-841	34	5	this	this	DET
hassl-841	34	6	paper	paper	NOUN
hassl-841	34	7	set	set	VERB
hassl-841	34	8	out	out	ADP
hassl-841	34	9	the	the	DET
hassl-841	34	10	literature	literature	NOUN
hassl-841	34	11	review	review	NOUN
hassl-841	34	12	on	on	ADP
hassl-841	34	13	audit	audit	NOUN
hassl-841	34	14	quality	quality	NOUN
hassl-841	34	15	and	and	CCONJ
hassl-841	34	16	talent	talent	NOUN
hassl-841	34	17	management	management	NOUN
hassl-841	34	18	,	,	PUNCT
hassl-841	34	19	the	the	DET
hassl-841	34	20	methodology	methodology	NOUN
hassl-841	34	21	used	use	VERB
hassl-841	34	22	in	in	ADP
hassl-841	34	23	the	the	DET
hassl-841	34	24	study	study	NOUN
hassl-841	34	25	,	,	PUNCT
hassl-841	34	26	findings	finding	NOUN
hassl-841	34	27	and	and	CCONJ
hassl-841	34	28	implications	implication	NOUN
hassl-841	34	29	of	of	ADP
hassl-841	34	30	this	this	DET
hassl-841	34	31	study	study	NOUN
hassl-841	34	32	.	.	PUNCT
hassl-841	35	1	2	2	X
hassl-841	35	2	.	.	X
hassl-841	35	3	literature	literature	NOUN
hassl-841	35	4	review	review	VERB
hassl-841	35	5	2.1	2.1	NUM
hassl-841	35	6	.	.	PUNCT
hassl-841	36	1	the	the	DET
hassl-841	36	2	link	link	NOUN
hassl-841	36	3	between	between	ADP
hassl-841	36	4	audit	audit	NOUN
hassl-841	36	5	quality	quality	NOUN
hassl-841	36	6	and	and	CCONJ
hassl-841	36	7	talent	talent	NOUN
hassl-841	36	8	management	management	NOUN
hassl-841	36	9	the	the	DET
hassl-841	36	10	talent	talent	NOUN
hassl-841	36	11	or	or	CCONJ
hassl-841	36	12	people	people	NOUN
hassl-841	36	13	that	that	PRON
hassl-841	36	14	perform	perform	VERB
hassl-841	36	15	and	and	CCONJ
hassl-841	36	16	report	report	VERB
hassl-841	36	17	on	on	ADP
hassl-841	36	18	an	an	DET
hassl-841	36	19	audit	audit	NOUN
hassl-841	36	20	have	have	AUX
hassl-841	36	21	been	be	AUX
hassl-841	36	22	examined	examine	VERB
hassl-841	36	23	in	in	ADP
hassl-841	36	24	prior	prior	ADJ
hassl-841	36	25	studies	study	NOUN
hassl-841	36	26	mainly	mainly	ADV
hassl-841	36	27	from	from	ADP
hassl-841	36	28	their	their	PRON
hassl-841	36	29	(	(	PUNCT
hassl-841	36	30	desired	desire	VERB
hassl-841	36	31	)	)	PUNCT
hassl-841	36	32	behaviors	behavior	NOUN
hassl-841	36	33	and	and	CCONJ
hassl-841	36	34	as	as	ADP
hassl-841	36	35	inputs	input	NOUN
hassl-841	36	36	to	to	PART
hassl-841	36	37	audit	audit	VERB
hassl-841	36	38	quality	quality	NOUN
hassl-841	36	39	.	.	PUNCT
hassl-841	37	1	one	one	NUM
hassl-841	37	2	of	of	ADP
hassl-841	37	3	the	the	DET
hassl-841	37	4	key	key	ADJ
hassl-841	37	5	studies	study	NOUN
hassl-841	37	6	on	on	ADP
hassl-841	37	7	the	the	DET
hassl-841	37	8	attributes	attribute	NOUN
hassl-841	37	9	of	of	ADP
hassl-841	37	10	auditors	auditor	NOUN
hassl-841	37	11	was	be	AUX
hassl-841	37	12	by	by	ADP
hassl-841	37	13	duff	duff	PROPN
hassl-841	37	14	(	(	PUNCT
hassl-841	37	15	2004	2004	NUM
hassl-841	37	16	)	)	PUNCT
hassl-841	37	17	in	in	ADP
hassl-841	37	18	his	his	PRON
hassl-841	37	19	development	development	NOUN
hassl-841	37	20	of	of	ADP
hassl-841	37	21	auditqual	auditqual	ADJ
hassl-841	37	22	;	;	PUNCT
hassl-841	37	23	which	which	PRON
hassl-841	37	24	is	be	AUX
hassl-841	37	25	a	a	DET
hassl-841	37	26	behavioral	behavioral	ADJ
hassl-841	37	27	perspective	perspective	NOUN
hassl-841	37	28	of	of	ADP
hassl-841	37	29	audit	audit	NOUN
hassl-841	37	30	quality	quality	NOUN
hassl-841	37	31	,	,	PUNCT
hassl-841	37	32	that	that	PRON
hassl-841	37	33	consists	consist	VERB
hassl-841	37	34	of	of	ADP
hassl-841	37	35	nine	nine	NUM
hassl-841	37	36	factors	factor	NOUN
hassl-841	37	37	of	of	ADP
hassl-841	37	38	auditors	auditor	NOUN
hassl-841	37	39	behavior	behavior	VERB
hassl-841	37	40	comprising	comprising	NOUN
hassl-841	37	41	reputation	reputation	NOUN
hassl-841	37	42	,	,	PUNCT
hassl-841	37	43	capability	capability	NOUN
hassl-841	37	44	,	,	PUNCT
hassl-841	37	45	assurance	assurance	NOUN
hassl-841	37	46	,	,	PUNCT
hassl-841	37	47	independence	independence	NOUN
hassl-841	37	48	,	,	PUNCT
hassl-841	37	49	expertise	expertise	NOUN
hassl-841	37	50	,	,	PUNCT
hassl-841	37	51	experience	experience	NOUN
hassl-841	37	52	,	,	PUNCT
hassl-841	37	53	responsiveness	responsiveness	NOUN
hassl-841	37	54	,	,	PUNCT
hassl-841	37	55	empathy	empathy	NOUN
hassl-841	37	56	,	,	PUNCT
hassl-841	37	57	and	and	CCONJ
hassl-841	37	58	provision	provision	NOUN
hassl-841	37	59	of	of	ADP
hassl-841	37	60	non	non	ADJ
hassl-841	37	61	-	-	ADJ
hassl-841	37	62	audit	audit	ADJ
hassl-841	37	63	services	service	NOUN
hassl-841	37	64	.	.	PUNCT
hassl-841	38	1	duff	duff	PROPN
hassl-841	38	2	’s	’s	PART
hassl-841	38	3	auditqual	auditqual	PROPN
hassl-841	38	4	is	be	AUX
hassl-841	38	5	an	an	DET
hassl-841	38	6	extension	extension	NOUN
hassl-841	38	7	of	of	ADP
hassl-841	38	8	prior	prior	ADJ
hassl-841	38	9	studies	study	NOUN
hassl-841	38	10	of	of	ADP
hassl-841	38	11	audit	audit	NOUN
hassl-841	38	12	quality	quality	NOUN
hassl-841	38	13	based	base	VERB
hassl-841	38	14	on	on	ADP
hassl-841	38	15	auditor	auditor	NOUN
hassl-841	38	16	’s	’s	PART
hassl-841	38	17	behavior	behavior	NOUN
hassl-841	38	18	(	(	PUNCT
hassl-841	38	19	e.g.	e.g.	ADV
hassl-841	38	20	behn	behn	PROPN
hassl-841	38	21	,	,	PUNCT
hassl-841	38	22	carcello	carcello	PROPN
hassl-841	38	23	,	,	PUNCT
hassl-841	38	24	hermanson	hermanson	NOUN
hassl-841	38	25	,	,	PUNCT
hassl-841	38	26	and	and	CCONJ
hassl-841	38	27	hermanson	hermanson	NOUN
hassl-841	38	28	(	(	PUNCT
hassl-841	38	29	1997	1997	NUM
hassl-841	38	30	)	)	PUNCT
hassl-841	38	31	)	)	PUNCT
hassl-841	38	32	.	.	PUNCT
hassl-841	39	1	whilst	whilst	SCONJ
hassl-841	39	2	auditqual	auditqual	ADJ
hassl-841	39	3	sets	set	NOUN
hassl-841	39	4	out	out	ADP
hassl-841	39	5	desired	desire	VERB
hassl-841	39	6	attributes	attribute	NOUN
hassl-841	39	7	/	/	SYM
hassl-841	39	8	behaviors	behavior	NOUN
hassl-841	39	9	of	of	ADP
hassl-841	39	10	auditors	auditor	NOUN
hassl-841	39	11	,	,	PUNCT
hassl-841	39	12	it	it	PRON
hassl-841	39	13	does	do	AUX
hassl-841	39	14	not	not	PART
hassl-841	39	15	examine	examine	VERB
hassl-841	39	16	how	how	SCONJ
hassl-841	39	17	these	these	DET
hassl-841	39	18	attributes	attribute	NOUN
hassl-841	39	19	/	/	SYM
hassl-841	39	20	behaviors	behavior	NOUN
hassl-841	39	21	are	be	AUX
hassl-841	39	22	attained	attain	VERB
hassl-841	39	23	nor	nor	CCONJ
hassl-841	39	24	managed	manage	VERB
hassl-841	39	25	.	.	PUNCT
hassl-841	40	1	other	other	ADJ
hassl-841	40	2	behavioral	behavioral	ADJ
hassl-841	40	3	studies	study	NOUN
hassl-841	40	4	on	on	ADP
hassl-841	40	5	auditors	auditor	NOUN
hassl-841	40	6	were	be	AUX
hassl-841	40	7	on	on	ADP
hassl-841	40	8	professional	professional	ADJ
hassl-841	40	9	judgement	judgement	NOUN
hassl-841	40	10	and	and	CCONJ
hassl-841	40	11	quality	quality	NOUN
hassl-841	40	12	threatening	threaten	VERB
hassl-841	40	13	behavior	behavior	NOUN
hassl-841	40	14	.	.	PUNCT
hassl-841	41	1	inconsistencies	inconsistency	NOUN
hassl-841	41	2	in	in	ADP
hassl-841	41	3	applying	apply	VERB
hassl-841	41	4	professional	professional	ADJ
hassl-841	41	5	judgement	judgement	NOUN
hassl-841	41	6	in	in	ADP
hassl-841	41	7	the	the	DET
hassl-841	41	8	audit	audit	NOUN
hassl-841	41	9	approach	approach	NOUN
hassl-841	41	10	and	and	CCONJ
hassl-841	41	11	report	report	NOUN
hassl-841	41	12	,	,	PUNCT
hassl-841	41	13	such	such	ADJ
hassl-841	41	14	as	as	ADP
hassl-841	41	15	the	the	DET
hassl-841	41	16	determination	determination	NOUN
hassl-841	41	17	of	of	ADP
hassl-841	41	18	materiality	materiality	NOUN
hassl-841	41	19	threshold	threshold	NOUN
hassl-841	41	20	or	or	CCONJ
hassl-841	41	21	issuance	issuance	NOUN
hassl-841	41	22	of	of	ADP
hassl-841	41	23	audit	audit	NOUN
hassl-841	41	24	opinions	opinion	NOUN
hassl-841	41	25	(	(	PUNCT
hassl-841	41	26	iskandar	iskandar	PROPN
hassl-841	41	27	et	et	PROPN
hassl-841	41	28	al	al	PROPN
hassl-841	41	29	.	.	PROPN
hassl-841	41	30	,	,	PUNCT
hassl-841	41	31	2012	2012	NUM
hassl-841	41	32	)	)	PUNCT
hassl-841	41	33	reflect	reflect	VERB
hassl-841	41	34	low	low	ADJ
hassl-841	41	35	quality	quality	NOUN
hassl-841	41	36	audit	audit	NOUN
hassl-841	41	37	judgment	judgment	NOUN
hassl-841	41	38	performance	performance	NOUN
hassl-841	41	39	.	.	PUNCT
hassl-841	42	1	quality	quality	NOUN
hassl-841	42	2	threatening	threaten	VERB
hassl-841	42	3	behaviors	behavior	NOUN
hassl-841	42	4	(	(	PUNCT
hassl-841	42	5	qtb	qtb	ADJ
hassl-841	42	6	)	)	PUNCT
hassl-841	42	7	are	be	AUX
hassl-841	42	8	acts	act	NOUN
hassl-841	42	9	such	such	ADJ
hassl-841	42	10	as	as	ADP
hassl-841	42	11	failure	failure	NOUN
hassl-841	42	12	to	to	PART
hassl-841	42	13	pursue	pursue	VERB
hassl-841	42	14	questionable	questionable	ADJ
hassl-841	42	15	items	item	NOUN
hassl-841	42	16	,	,	PUNCT
hassl-841	42	17	false	false	ADJ
hassl-841	42	18	signoff	signoff	NOUN
hassl-841	42	19	on	on	ADP
hassl-841	42	20	audit	audit	NOUN
hassl-841	42	21	steps	step	NOUN
hassl-841	42	22	,	,	PUNCT
hassl-841	42	23	performing	perform	VERB
hassl-841	42	24	a	a	DET
hassl-841	42	25	superficial	superficial	ADJ
hassl-841	42	26	review	review	NOUN
hassl-841	42	27	of	of	ADP
hassl-841	42	28	audit	audit	NOUN
hassl-841	42	29	evidence	evidence	NOUN
hassl-841	42	30	,	,	PUNCT
hassl-841	42	31	or	or	CCONJ
hassl-841	42	32	suppressing	suppress	VERB
hassl-841	42	33	questionable	questionable	ADJ
hassl-841	42	34	audit	audit	NOUN
hassl-841	42	35	evidence	evidence	NOUN
hassl-841	42	36	.	.	PUNCT
hassl-841	43	1	peytcheva	peytcheva	NOUN
hassl-841	43	2	and	and	CCONJ
hassl-841	43	3	gillett	gillett	PROPN
hassl-841	43	4	(	(	PUNCT
hassl-841	43	5	2012	2012	NUM
hassl-841	43	6	)	)	PUNCT
hassl-841	43	7	’s	’s	PART
hassl-841	43	8	study	study	NOUN
hassl-841	43	9	on	on	ADP
hassl-841	43	10	mid	mid	ADJ
hassl-841	43	11	-	-	ADJ
hassl-841	43	12	sized	sized	ADJ
hassl-841	43	13	firms	firm	NOUN
hassl-841	43	14	registered	register	VERB
hassl-841	43	15	with	with	ADP
hassl-841	43	16	the	the	DET
hassl-841	43	17	pcaob	pcaob	NOUN
hassl-841	43	18	for	for	ADP
hassl-841	43	19	instance	instance	NOUN
hassl-841	43	20	,	,	PUNCT
hassl-841	43	21	found	find	VERB
hassl-841	43	22	that	that	SCONJ
hassl-841	43	23	prior	prior	ADJ
hassl-841	43	24	involvement	involvement	NOUN
hassl-841	43	25	in	in	ADP
hassl-841	43	26	an	an	DET
hassl-841	43	27	audit	audit	NOUN
hassl-841	43	28	engagement	engagement	NOUN
hassl-841	43	29	increased	increase	VERB
hassl-841	43	30	the	the	DET
hassl-841	43	31	likelihood	likelihood	NOUN
hassl-841	43	32	of	of	ADP
hassl-841	43	33	evidence	evidence	NOUN
hassl-841	43	34	suppression	suppression	NOUN
hassl-841	43	35	by	by	ADP
hassl-841	43	36	auditors	auditor	NOUN
hassl-841	43	37	who	who	PRON
hassl-841	43	38	encounter	encounter	VERB
hassl-841	43	39	disconfirming	disconfirme	VERB
hassl-841	43	40	evidence	evidence	NOUN
hassl-841	43	41	.	.	PUNCT
hassl-841	44	1	while	while	SCONJ
hassl-841	44	2	past	past	ADJ
hassl-841	44	3	studies	study	NOUN
hassl-841	44	4	have	have	AUX
hassl-841	44	5	shown	show	VERB
hassl-841	44	6	the	the	DET
hassl-841	44	7	significance	significance	NOUN
hassl-841	44	8	of	of	ADP
hassl-841	44	9	professional	professional	ADJ
hassl-841	44	10	judgement	judgement	NOUN
hassl-841	44	11	and	and	CCONJ
hassl-841	44	12	qtb	qtb	ADV
hassl-841	44	13	on	on	ADP
hassl-841	44	14	audit	audit	NOUN
hassl-841	44	15	quality	quality	NOUN
hassl-841	44	16	,	,	PUNCT
hassl-841	44	17	it	it	PRON
hassl-841	44	18	however	however	ADV
hassl-841	44	19	does	do	AUX
hassl-841	44	20	not	not	PART
hassl-841	44	21	examine	examine	VERB
hassl-841	44	22	what	what	PRON
hassl-841	44	23	is	be	AUX
hassl-841	44	24	required	require	VERB
hassl-841	44	25	to	to	PART
hassl-841	44	26	drive	drive	VERB
hassl-841	44	27	and	and	CCONJ
hassl-841	44	28	manage	manage	VERB
hassl-841	44	29	such	such	ADJ
hassl-841	44	30	behaviors	behavior	NOUN
hassl-841	44	31	.	.	PUNCT
hassl-841	45	1	studies	study	NOUN
hassl-841	45	2	on	on	ADP
hassl-841	45	3	inputs	input	NOUN
hassl-841	45	4	of	of	ADP
hassl-841	45	5	audit	audit	NOUN
hassl-841	45	6	quality	quality	NOUN
hassl-841	45	7	in	in	ADP
hassl-841	45	8	relation	relation	NOUN
hassl-841	45	9	to	to	ADP
hassl-841	45	10	the	the	DET
hassl-841	45	11	people	people	NOUN
hassl-841	45	12	factor	factor	NOUN
hassl-841	45	13	have	have	AUX
hassl-841	45	14	been	be	AUX
hassl-841	45	15	on	on	ADP
hassl-841	45	16	auditor	auditor	NOUN
hassl-841	45	17	’s	’s	PART
hassl-841	45	18	education	education	PROPN
hassl-841	45	19	&	&	CCONJ
hassl-841	45	20	knowledge	knowledge	PROPN
hassl-841	45	21	(	(	PUNCT
hassl-841	45	22	e.g.	e.g.	ADV
hassl-841	45	23	cheng	cheng	PROPN
hassl-841	45	24	,	,	PUNCT
hassl-841	45	25	liu	liu	PROPN
hassl-841	45	26	,	,	PUNCT
hassl-841	45	27	and	and	CCONJ
hassl-841	45	28	chien	chien	PROPN
hassl-841	45	29	(	(	PUNCT
hassl-841	45	30	2009	2009	NUM
hassl-841	45	31	)	)	PUNCT
hassl-841	45	32	)	)	PUNCT
hassl-841	45	33	and	and	CCONJ
hassl-841	45	34	experience	experience	NOUN
hassl-841	45	35	&	&	CCONJ
hassl-841	45	36	expertise	expertise	NOUN
hassl-841	45	37	(	(	PUNCT
hassl-841	45	38	e.g.	e.g.	ADV
hassl-841	45	39	reichelt	reichelt	PROPN
hassl-841	45	40	and	and	CCONJ
hassl-841	45	41	wang	wang	PROPN
hassl-841	45	42	(	(	PUNCT
hassl-841	45	43	2010	2010	NUM
hassl-841	45	44	)	)	PUNCT
hassl-841	45	45	)	)	PUNCT
hassl-841	45	46	.	.	PUNCT
hassl-841	46	1	these	these	DET
hassl-841	46	2	studies	study	NOUN
hassl-841	46	3	humanities	humanity	NOUN
hassl-841	46	4	and	and	CCONJ
hassl-841	46	5	social	social	ADJ
hassl-841	46	6	sciences	science	NOUN
hassl-841	46	7	letters	letter	NOUN
hassl-841	46	8	,	,	PUNCT
hassl-841	46	9	2020	2020	NUM
hassl-841	46	10	,	,	PUNCT
hassl-841	46	11	8(1	8(1	NOUN
hassl-841	46	12	):	):	PUNCT
hassl-841	46	13	78	78	NUM
hassl-841	46	14	-	-	SYM
hassl-841	46	15	90	90	NUM
hassl-841	46	16	80	80	NUM
hassl-841	46	17	©	©	PROPN
hassl-841	46	18	2020	2020	NUM
hassl-841	46	19	conscientia	conscientia	PROPN
hassl-841	46	20	beam	beam	PROPN
hassl-841	46	21	.	.	PUNCT
hassl-841	47	1	all	all	DET
hassl-841	47	2	rights	right	NOUN
hassl-841	47	3	reserved	reserve	VERB
hassl-841	47	4	.	.	PUNCT
hassl-841	48	1	generally	generally	ADV
hassl-841	48	2	find	find	VERB
hassl-841	48	3	that	that	SCONJ
hassl-841	48	4	auditors	auditor	NOUN
hassl-841	48	5	’	’	PART
hassl-841	48	6	individual	individual	ADJ
hassl-841	48	7	attributes	attribute	VERB
hassl-841	48	8	such	such	ADJ
hassl-841	48	9	as	as	ADP
hassl-841	48	10	education	education	NOUN
hassl-841	48	11	,	,	PUNCT
hassl-841	48	12	knowledge	knowledge	NOUN
hassl-841	48	13	,	,	PUNCT
hassl-841	48	14	experience	experience	NOUN
hassl-841	48	15	and	and	CCONJ
hassl-841	48	16	expertise	expertise	NOUN
hassl-841	48	17	show	show	VERB
hassl-841	48	18	a	a	DET
hassl-841	48	19	positive	positive	ADJ
hassl-841	48	20	association	association	NOUN
hassl-841	48	21	with	with	ADP
hassl-841	48	22	audit	audit	NOUN
hassl-841	48	23	quality	quality	NOUN
hassl-841	48	24	.	.	PUNCT
hassl-841	49	1	however	however	ADV
hassl-841	49	2	,	,	PUNCT
hassl-841	49	3	just	just	ADV
hassl-841	49	4	like	like	ADP
hassl-841	49	5	studies	study	NOUN
hassl-841	49	6	on	on	ADP
hassl-841	49	7	auditors	auditor	NOUN
hassl-841	49	8	’	'	PUNCT
hassl-841	49	9	behavior	behavior	NOUN
hassl-841	49	10	discussed	discuss	VERB
hassl-841	49	11	above	above	ADV
hassl-841	49	12	,	,	PUNCT
hassl-841	49	13	there	there	PRON
hassl-841	49	14	is	be	VERB
hassl-841	49	15	limited	limited	ADJ
hassl-841	49	16	examination	examination	NOUN
hassl-841	49	17	on	on	ADP
hassl-841	49	18	how	how	SCONJ
hassl-841	49	19	such	such	ADJ
hassl-841	49	20	attributes	attribute	NOUN
hassl-841	49	21	are	be	AUX
hassl-841	49	22	attained	attain	VERB
hassl-841	49	23	nor	nor	CCONJ
hassl-841	49	24	managed	manage	VERB
hassl-841	49	25	in	in	ADP
hassl-841	49	26	order	order	NOUN
hassl-841	49	27	to	to	PART
hassl-841	49	28	achieve	achieve	VERB
hassl-841	49	29	audit	audit	NOUN
hassl-841	49	30	quality	quality	NOUN
hassl-841	49	31	.	.	PUNCT
hassl-841	50	1	as	as	SCONJ
hassl-841	50	2	the	the	DET
hassl-841	50	3	quality	quality	NOUN
hassl-841	50	4	of	of	ADP
hassl-841	50	5	an	an	DET
hassl-841	50	6	audit	audit	NOUN
hassl-841	50	7	very	very	ADV
hassl-841	50	8	much	much	ADJ
hassl-841	50	9	hinges	hinge	NOUN
hassl-841	50	10	on	on	ADP
hassl-841	50	11	the	the	DET
hassl-841	50	12	people	people	NOUN
hassl-841	50	13	that	that	PRON
hassl-841	50	14	perform	perform	VERB
hassl-841	50	15	and	and	CCONJ
hassl-841	50	16	report	report	VERB
hassl-841	50	17	on	on	ADP
hassl-841	50	18	an	an	DET
hassl-841	50	19	audit	audit	NOUN
hassl-841	50	20	,	,	PUNCT
hassl-841	50	21	it	it	PRON
hassl-841	50	22	is	be	AUX
hassl-841	50	23	paramount	paramount	ADJ
hassl-841	50	24	that	that	SCONJ
hassl-841	50	25	these	these	DET
hassl-841	50	26	talent	talent	NOUN
hassl-841	50	27	be	be	AUX
hassl-841	50	28	properly	properly	ADV
hassl-841	50	29	managed	manage	VERB
hassl-841	50	30	to	to	PART
hassl-841	50	31	not	not	PART
hassl-841	50	32	only	only	ADV
hassl-841	50	33	ensure	ensure	VERB
hassl-841	50	34	that	that	SCONJ
hassl-841	50	35	they	they	PRON
hassl-841	50	36	are	be	AUX
hassl-841	50	37	able	able	ADJ
hassl-841	50	38	to	to	PART
hassl-841	50	39	obtain	obtain	VERB
hassl-841	50	40	sufficient	sufficient	ADJ
hassl-841	50	41	and	and	CCONJ
hassl-841	50	42	appropriate	appropriate	ADJ
hassl-841	50	43	audit	audit	NOUN
hassl-841	50	44	evidence	evidence	NOUN
hassl-841	50	45	as	as	ADP
hassl-841	50	46	the	the	DET
hassl-841	50	47	basis	basis	NOUN
hassl-841	50	48	when	when	SCONJ
hassl-841	50	49	forming	form	VERB
hassl-841	50	50	the	the	DET
hassl-841	50	51	audit	audit	NOUN
hassl-841	50	52	opinion	opinion	NOUN
hassl-841	50	53	,	,	PUNCT
hassl-841	50	54	but	but	CCONJ
hassl-841	50	55	is	be	AUX
hassl-841	50	56	also	also	ADV
hassl-841	50	57	ethical	ethical	ADJ
hassl-841	50	58	in	in	ADP
hassl-841	50	59	doing	do	VERB
hassl-841	50	60	so	so	ADV
hassl-841	50	61	.	.	PUNCT
hassl-841	51	1	2.2	2.2	NUM
hassl-841	51	2	.	.	PUNCT
hassl-841	52	1	key	key	ADJ
hassl-841	52	2	factors	factor	NOUN
hassl-841	52	3	affecting	affect	VERB
hassl-841	52	4	talent	talent	NOUN
hassl-841	52	5	management	management	NOUN
hassl-841	52	6	talent	talent	NOUN
hassl-841	52	7	or	or	CCONJ
hassl-841	52	8	human	human	ADJ
hassl-841	52	9	capital	capital	NOUN
hassl-841	52	10	is	be	AUX
hassl-841	52	11	a	a	DET
hassl-841	52	12	public	public	ADJ
hassl-841	52	13	accounting	accounting	NOUN
hassl-841	52	14	firm	firm	NOUN
hassl-841	52	15	’s	’s	PART
hassl-841	52	16	most	most	ADV
hassl-841	52	17	valuable	valuable	ADJ
hassl-841	52	18	asset	asset	NOUN
hassl-841	52	19	(	(	PUNCT
hassl-841	52	20	cheng	cheng	PROPN
hassl-841	52	21	et	et	PROPN
hassl-841	52	22	al	al	PROPN
hassl-841	52	23	.	.	PROPN
hassl-841	52	24	,	,	PUNCT
hassl-841	52	25	2009	2009	NUM
hassl-841	52	26	)	)	PUNCT
hassl-841	52	27	more	more	ADV
hassl-841	52	28	so	so	ADV
hassl-841	52	29	when	when	SCONJ
hassl-841	52	30	the	the	DET
hassl-841	52	31	emphasis	emphasis	NOUN
hassl-841	52	32	on	on	ADP
hassl-841	52	33	audit	audit	NOUN
hassl-841	52	34	quality	quality	NOUN
hassl-841	52	35	is	be	AUX
hassl-841	52	36	now	now	ADV
hassl-841	52	37	focused	focus	VERB
hassl-841	52	38	on	on	ADP
hassl-841	52	39	the	the	DET
hassl-841	52	40	audit	audit	NOUN
hassl-841	52	41	engagement	engagement	NOUN
hassl-841	52	42	team	team	NOUN
hassl-841	52	43	.	.	PUNCT
hassl-841	53	1	even	even	ADV
hassl-841	53	2	though	though	SCONJ
hassl-841	53	3	there	there	PRON
hassl-841	53	4	is	be	VERB
hassl-841	53	5	no	no	DET
hassl-841	53	6	consensus	consensus	NOUN
hassl-841	53	7	in	in	ADP
hassl-841	53	8	defining	define	VERB
hassl-841	53	9	talent	talent	NOUN
hassl-841	53	10	management	management	NOUN
hassl-841	53	11	(	(	PUNCT
hassl-841	53	12	tm	tm	NOUN
hassl-841	53	13	)	)	PUNCT
hassl-841	53	14	in	in	ADP
hassl-841	53	15	academic	academic	ADJ
hassl-841	53	16	research	research	NOUN
hassl-841	53	17	(	(	PUNCT
hassl-841	53	18	gallardo	gallardo	PROPN
hassl-841	53	19	gallardo	gallardo	PROPN
hassl-841	53	20	&	&	CCONJ
hassl-841	53	21	thunnissen	thunnissen	PROPN
hassl-841	53	22	,	,	PUNCT
hassl-841	53	23	2016	2016	NUM
hassl-841	53	24	)	)	PUNCT
hassl-841	53	25	the	the	DET
hassl-841	53	26	most	most	ADV
hassl-841	53	27	common	common	ADJ
hassl-841	53	28	definition	definition	NOUN
hassl-841	53	29	used	use	VERB
hassl-841	53	30	or	or	CCONJ
hassl-841	53	31	cited	cite	VERB
hassl-841	53	32	is	be	AUX
hassl-841	53	33	by	by	ADP
hassl-841	53	34	collings	colling	NOUN
hassl-841	53	35	and	and	CCONJ
hassl-841	53	36	mellahi	mellahi	NOUN
hassl-841	53	37	(	(	PUNCT
hassl-841	53	38	2009	2009	NUM
hassl-841	53	39	)	)	PUNCT
hassl-841	53	40	who	who	PRON
hassl-841	53	41	define	define	VERB
hassl-841	53	42	tm	tm	NOUN
hassl-841	53	43	as	as	ADP
hassl-841	53	44	:	:	PUNCT
hassl-841	53	45	„	„	PUNCT
hassl-841	53	46	„	„	PUNCT
hassl-841	53	47	activities	activity	NOUN
hassl-841	53	48	and	and	CCONJ
hassl-841	53	49	processes	process	NOUN
hassl-841	53	50	that	that	PRON
hassl-841	53	51	involve	involve	VERB
hassl-841	53	52	the	the	DET
hassl-841	53	53	systematic	systematic	ADJ
hassl-841	53	54	identification	identification	NOUN
hassl-841	53	55	of	of	ADP
hassl-841	53	56	key	key	ADJ
hassl-841	53	57	positions	position	NOUN
hassl-841	53	58	that	that	PRON
hassl-841	53	59	differentially	differentially	ADV
hassl-841	53	60	contribute	contribute	VERB
hassl-841	53	61	to	to	ADP
hassl-841	53	62	the	the	DET
hassl-841	53	63	organization‟s	organization‟s	ADV
hassl-841	53	64	sustainable	sustainable	ADJ
hassl-841	53	65	competitive	competitive	ADJ
hassl-841	53	66	advantage	advantage	NOUN
hassl-841	53	67	,	,	PUNCT
hassl-841	53	68	the	the	DET
hassl-841	53	69	development	development	NOUN
hassl-841	53	70	of	of	ADP
hassl-841	53	71	a	a	DET
hassl-841	53	72	talent	talent	NOUN
hassl-841	53	73	pool	pool	NOUN
hassl-841	53	74	of	of	ADP
hassl-841	53	75	high	high	ADJ
hassl-841	53	76	-	-	PUNCT
hassl-841	53	77	potential	potential	ADJ
hassl-841	53	78	and	and	CCONJ
hassl-841	53	79	high	high	ADJ
hassl-841	53	80	performing	performing	NOUN
hassl-841	53	81	incumbents	incumbent	NOUN
hassl-841	53	82	to	to	PART
hassl-841	53	83	fill	fill	VERB
hassl-841	53	84	these	these	DET
hassl-841	53	85	roles	role	NOUN
hassl-841	53	86	,	,	PUNCT
hassl-841	53	87	and	and	CCONJ
hassl-841	53	88	the	the	DET
hassl-841	53	89	development	development	NOUN
hassl-841	53	90	of	of	ADP
hassl-841	53	91	a	a	DET
hassl-841	53	92	differentiated	differentiated	ADJ
hassl-841	53	93	human	human	ADJ
hassl-841	53	94	resource	resource	NOUN
hassl-841	53	95	architecture	architecture	NOUN
hassl-841	53	96	to	to	PART
hassl-841	53	97	facilitate	facilitate	VERB
hassl-841	53	98	filling	fill	VERB
hassl-841	53	99	these	these	DET
hassl-841	53	100	positions	position	NOUN
hassl-841	53	101	with	with	ADP
hassl-841	53	102	competent	competent	ADJ
hassl-841	53	103	incumbents	incumbent	NOUN
hassl-841	53	104	,	,	PUNCT
hassl-841	53	105	and	and	CCONJ
hassl-841	53	106	to	to	PART
hassl-841	53	107	ensure	ensure	VERB
hassl-841	53	108	their	their	PRON
hassl-841	53	109	continued	continue	VERB
hassl-841	53	110	commitment	commitment	NOUN
hassl-841	53	111	to	to	ADP
hassl-841	53	112	the	the	DET
hassl-841	53	113	organization‟‟	organization‟‟	PROPN
hassl-841	53	114	(	(	PUNCT
hassl-841	53	115	p.	p.	NOUN
hassl-841	53	116	304	304	NUM
hassl-841	53	117	)	)	PUNCT
hassl-841	53	118	.	.	PUNCT
hassl-841	54	1	there	there	PRON
hassl-841	54	2	have	have	AUX
hassl-841	54	3	been	be	AUX
hassl-841	54	4	various	various	ADJ
hassl-841	54	5	studies	study	NOUN
hassl-841	54	6	on	on	ADP
hassl-841	54	7	tm	tm	DET
hassl-841	54	8	activities	activity	NOUN
hassl-841	54	9	and	and	CCONJ
hassl-841	54	10	processes	process	NOUN
hassl-841	54	11	(	(	PUNCT
hassl-841	54	12	i.e.	i.e.	X
hassl-841	54	13	practices	practice	NOUN
hassl-841	54	14	)	)	PUNCT
hassl-841	54	15	in	in	ADP
hassl-841	54	16	the	the	DET
hassl-841	54	17	external	external	ADJ
hassl-841	54	18	audit	audit	NOUN
hassl-841	54	19	profession	profession	NOUN
hassl-841	54	20	such	such	ADJ
hassl-841	54	21	as	as	ADP
hassl-841	54	22	recruitment	recruitment	NOUN
hassl-841	54	23	(	(	PUNCT
hassl-841	54	24	e.g.	e.g.	ADV
hassl-841	54	25	law	law	NOUN
hassl-841	54	26	and	and	CCONJ
hassl-841	54	27	yuen	yuen	PROPN
hassl-841	54	28	(	(	PUNCT
hassl-841	54	29	2011	2011	NUM
hassl-841	54	30	)	)	PUNCT
hassl-841	54	31	)	)	PUNCT
hassl-841	54	32	,	,	PUNCT
hassl-841	54	33	retention	retention	NOUN
hassl-841	54	34	(	(	PUNCT
hassl-841	54	35	e.g.	e.g.	ADV
hassl-841	54	36	kang	kang	PROPN
hassl-841	54	37	,	,	PUNCT
hassl-841	54	38	lee	lee	PROPN
hassl-841	54	39	,	,	PUNCT
hassl-841	54	40	son	son	NOUN
hassl-841	54	41	,	,	PUNCT
hassl-841	54	42	and	and	CCONJ
hassl-841	54	43	stein	stein	PROPN
hassl-841	54	44	(	(	PUNCT
hassl-841	54	45	2017	2017	NUM
hassl-841	54	46	)	)	PUNCT
hassl-841	54	47	)	)	PUNCT
hassl-841	54	48	,	,	PUNCT
hassl-841	54	49	training	training	NOUN
hassl-841	54	50	(	(	PUNCT
hassl-841	54	51	e.g.	e.g.	ADV
hassl-841	54	52	cheng	cheng	PROPN
hassl-841	54	53	et	et	PROPN
hassl-841	54	54	al	al	PROPN
hassl-841	54	55	.	.	PROPN
hassl-841	55	1	(	(	PUNCT
hassl-841	55	2	2009	2009	NUM
hassl-841	55	3	)	)	PUNCT
hassl-841	55	4	)	)	PUNCT
hassl-841	55	5	,	,	PUNCT
hassl-841	55	6	supervision	supervision	NOUN
hassl-841	55	7	(	(	PUNCT
hassl-841	55	8	e.g.	e.g.	ADV
hassl-841	55	9	herrbach	herrbach	NOUN
hassl-841	55	10	(	(	PUNCT
hassl-841	55	11	2005	2005	NUM
hassl-841	55	12	)	)	PUNCT
hassl-841	55	13	)	)	PUNCT
hassl-841	55	14	,	,	PUNCT
hassl-841	55	15	work	work	NOUN
hassl-841	55	16	-	-	PUNCT
hassl-841	55	17	life	life	NOUN
hassl-841	55	18	-	-	PUNCT
hassl-841	55	19	balance	balance	NOUN
hassl-841	55	20	(	(	PUNCT
hassl-841	55	21	e.g.	e.g.	ADV
hassl-841	55	22	ladva	ladva	NOUN
hassl-841	55	23	and	and	CCONJ
hassl-841	55	24	andrew	andrew	PROPN
hassl-841	55	25	(	(	PUNCT
hassl-841	55	26	2014	2014	NUM
hassl-841	55	27	)	)	PUNCT
hassl-841	55	28	)	)	PUNCT
hassl-841	55	29	.	.	PUNCT
hassl-841	56	1	these	these	DET
hassl-841	56	2	studies	study	NOUN
hassl-841	56	3	generally	generally	ADV
hassl-841	56	4	find	find	VERB
hassl-841	56	5	that	that	SCONJ
hassl-841	56	6	the	the	DET
hassl-841	56	7	tm	tm	PROPN
hassl-841	56	8	practices	practice	NOUN
hassl-841	56	9	examined	examine	VERB
hassl-841	56	10	have	have	VERB
hassl-841	56	11	a	a	DET
hassl-841	56	12	positive	positive	ADJ
hassl-841	56	13	association	association	NOUN
hassl-841	56	14	with	with	ADP
hassl-841	56	15	audit	audit	NOUN
hassl-841	56	16	quality	quality	NOUN
hassl-841	56	17	,	,	PUNCT
hassl-841	56	18	however	however	ADV
hassl-841	56	19	audit	audit	NOUN
hassl-841	56	20	quality	quality	NOUN
hassl-841	56	21	was	be	AUX
hassl-841	56	22	measured	measure	VERB
hassl-841	56	23	based	base	VERB
hassl-841	56	24	on	on	ADP
hassl-841	56	25	audit	audit	NOUN
hassl-841	56	26	outputs	output	NOUN
hassl-841	56	27	especially	especially	ADV
hassl-841	56	28	the	the	DET
hassl-841	56	29	effect	effect	NOUN
hassl-841	56	30	of	of	ADP
hassl-841	56	31	earnings	earning	NOUN
hassl-841	56	32	management	management	NOUN
hassl-841	56	33	and	and	CCONJ
hassl-841	56	34	contextual	contextual	ADJ
hassl-841	56	35	elements	element	NOUN
hassl-841	56	36	such	such	ADJ
hassl-841	56	37	as	as	ADP
hassl-841	56	38	size	size	NOUN
hassl-841	56	39	and	and	CCONJ
hassl-841	56	40	tenure	tenure	NOUN
hassl-841	56	41	,	,	PUNCT
hassl-841	56	42	instead	instead	ADV
hassl-841	56	43	of	of	ADP
hassl-841	56	44	desired	desire	VERB
hassl-841	56	45	behaviors	behavior	NOUN
hassl-841	56	46	or	or	CCONJ
hassl-841	56	47	attributes	attribute	NOUN
hassl-841	56	48	of	of	ADP
hassl-841	56	49	auditors	auditor	NOUN
hassl-841	56	50	.	.	PUNCT
hassl-841	57	1	most	most	ADJ
hassl-841	57	2	prior	prior	ADJ
hassl-841	57	3	studies	study	NOUN
hassl-841	57	4	examined	examine	VERB
hassl-841	57	5	a	a	DET
hassl-841	57	6	few	few	ADJ
hassl-841	57	7	(	(	PUNCT
hassl-841	57	8	or	or	CCONJ
hassl-841	57	9	limited	limited	ADJ
hassl-841	57	10	)	)	PUNCT
hassl-841	57	11	talent	talent	NOUN
hassl-841	57	12	management	management	NOUN
hassl-841	57	13	practices	practice	NOUN
hassl-841	57	14	such	such	ADJ
hassl-841	57	15	as	as	ADP
hassl-841	57	16	training	training	NOUN
hassl-841	57	17	&	&	CCONJ
hassl-841	57	18	development	development	NOUN
hassl-841	57	19	or	or	CCONJ
hassl-841	57	20	remuneration	remuneration	NOUN
hassl-841	57	21	.	.	PUNCT
hassl-841	58	1	hardly	hardly	ADV
hassl-841	58	2	any	any	PRON
hassl-841	58	3	of	of	ADP
hassl-841	58	4	these	these	DET
hassl-841	58	5	audit	audit	NOUN
hassl-841	58	6	quality	quality	NOUN
hassl-841	58	7	studies	study	NOUN
hassl-841	58	8	have	have	AUX
hassl-841	58	9	examined	examine	VERB
hassl-841	58	10	a	a	DET
hassl-841	58	11	comprehensive	comprehensive	ADJ
hassl-841	58	12	set	set	NOUN
hassl-841	58	13	of	of	ADP
hassl-841	58	14	tm	tm	PROPN
hassl-841	58	15	practices	practice	NOUN
hassl-841	58	16	/	/	SYM
hassl-841	58	17	activities	activity	NOUN
hassl-841	58	18	.	.	PUNCT
hassl-841	59	1	this	this	PRON
hassl-841	59	2	makes	make	VERB
hassl-841	59	3	the	the	DET
hassl-841	59	4	scope	scope	NOUN
hassl-841	59	5	of	of	ADP
hassl-841	59	6	tm	tm	PROPN
hassl-841	59	7	studied	study	VERB
hassl-841	59	8	fragmented	fragment	VERB
hassl-841	59	9	,	,	PUNCT
hassl-841	59	10	which	which	PRON
hassl-841	59	11	is	be	AUX
hassl-841	59	12	not	not	PART
hassl-841	59	13	consistent	consistent	ADJ
hassl-841	59	14	with	with	ADP
hassl-841	59	15	the	the	DET
hassl-841	59	16	definition	definition	NOUN
hassl-841	59	17	of	of	ADP
hassl-841	59	18	tm	tm	PROPN
hassl-841	59	19	by	by	ADP
hassl-841	59	20	researchers	researcher	NOUN
hassl-841	59	21	(	(	PUNCT
hassl-841	59	22	such	such	ADJ
hassl-841	59	23	as	as	ADP
hassl-841	59	24	collings	colling	NOUN
hassl-841	59	25	and	and	CCONJ
hassl-841	59	26	mellahi	mellahi	NOUN
hassl-841	59	27	(	(	PUNCT
hassl-841	59	28	2009	2009	NUM
hassl-841	59	29	)	)	PUNCT
hassl-841	59	30	)	)	PUNCT
hassl-841	59	31	.	.	PUNCT
hassl-841	60	1	as	as	ADP
hassl-841	60	2	such	such	ADJ
hassl-841	60	3	,	,	PUNCT
hassl-841	60	4	it	it	PRON
hassl-841	60	5	is	be	AUX
hassl-841	60	6	imperative	imperative	ADJ
hassl-841	60	7	that	that	SCONJ
hassl-841	60	8	we	we	PRON
hassl-841	60	9	gain	gain	VERB
hassl-841	60	10	a	a	DET
hassl-841	60	11	better	well	ADJ
hassl-841	60	12	understanding	understanding	NOUN
hassl-841	60	13	of	of	ADP
hassl-841	60	14	tm	tm	DET
hassl-841	60	15	practices	practice	NOUN
hassl-841	60	16	employed	employ	VERB
hassl-841	60	17	by	by	ADP
hassl-841	60	18	audit	audit	NOUN
hassl-841	60	19	firms	firm	NOUN
hassl-841	60	20	in	in	ADP
hassl-841	60	21	relation	relation	NOUN
hassl-841	60	22	to	to	PART
hassl-841	60	23	audit	audit	VERB
hassl-841	60	24	quality	quality	NOUN
hassl-841	60	25	,	,	PUNCT
hassl-841	60	26	as	as	ADV
hassl-841	60	27	well	well	ADV
hassl-841	60	28	as	as	ADP
hassl-841	60	29	how	how	SCONJ
hassl-841	60	30	they	they	PRON
hassl-841	60	31	define	define	VERB
hassl-841	60	32	audit	audit	NOUN
hassl-841	60	33	quality	quality	NOUN
hassl-841	60	34	in	in	ADP
hassl-841	60	35	practice	practice	NOUN
hassl-841	60	36	.	.	PUNCT
hassl-841	61	1	that	that	PRON
hassl-841	61	2	is	be	AUX
hassl-841	61	3	why	why	SCONJ
hassl-841	61	4	this	this	DET
hassl-841	61	5	study	study	NOUN
hassl-841	61	6	will	will	AUX
hassl-841	61	7	undertake	undertake	VERB
hassl-841	61	8	a	a	DET
hassl-841	61	9	content	content	NOUN
hassl-841	61	10	analysis	analysis	NOUN
hassl-841	61	11	and	and	CCONJ
hassl-841	61	12	interviews	interview	NOUN
hassl-841	61	13	to	to	PART
hassl-841	61	14	better	well	ADV
hassl-841	61	15	understand	understand	VERB
hassl-841	61	16	the	the	DET
hassl-841	61	17	phenomenon	phenomenon	NOUN
hassl-841	61	18	in	in	ADP
hassl-841	61	19	practice	practice	NOUN
hassl-841	61	20	.	.	PUNCT
hassl-841	62	1	3	3	X
hassl-841	62	2	.	.	X
hassl-841	62	3	methodology	methodology	NOUN
hassl-841	62	4	3.1	3.1	NUM
hassl-841	62	5	.	.	PUNCT
hassl-841	63	1	content	content	NOUN
hassl-841	63	2	analysis	analysis	NOUN
hassl-841	63	3	3.1.1	3.1.1	NUM
hassl-841	63	4	.	.	PUNCT
hassl-841	64	1	undertaking	undertake	VERB
hassl-841	64	2	the	the	DET
hassl-841	64	3	analysis	analysis	NOUN
hassl-841	64	4	content	content	NOUN
hassl-841	64	5	analysis	analysis	NOUN
hassl-841	64	6	is	be	AUX
hassl-841	64	7	a	a	DET
hassl-841	64	8	research	research	NOUN
hassl-841	64	9	method	method	NOUN
hassl-841	64	10	that	that	PRON
hassl-841	64	11	systematically	systematically	ADV
hassl-841	64	12	examines	examine	VERB
hassl-841	64	13	observed	observed	ADJ
hassl-841	64	14	symbolical	symbolical	ADJ
hassl-841	64	15	data	datum	NOUN
hassl-841	64	16	in	in	ADP
hassl-841	64	17	human	human	ADJ
hassl-841	64	18	communication	communication	NOUN
hassl-841	64	19	;	;	PUNCT
hassl-841	64	20	be	be	AUX
hassl-841	64	21	it	it	PRON
hassl-841	64	22	textual	textual	ADJ
hassl-841	64	23	,	,	PUNCT
hassl-841	64	24	visual	visual	ADJ
hassl-841	64	25	or	or	CCONJ
hassl-841	64	26	audible	audible	ADJ
hassl-841	64	27	;	;	PUNCT
hassl-841	64	28	by	by	ADP
hassl-841	64	29	recording	record	VERB
hassl-841	64	30	these	these	DET
hassl-841	64	31	information	information	NOUN
hassl-841	64	32	or	or	CCONJ
hassl-841	64	33	messages	message	NOUN
hassl-841	64	34	into	into	ADP
hassl-841	64	35	categories	category	NOUN
hassl-841	64	36	(	(	PUNCT
hassl-841	64	37	stemler	stemler	NOUN
hassl-841	64	38	,	,	PUNCT
hassl-841	64	39	2001	2001	NUM
hassl-841	64	40	)	)	PUNCT
hassl-841	64	41	.	.	PUNCT
hassl-841	65	1	based	base	VERB
hassl-841	65	2	on	on	ADP
hassl-841	65	3	the	the	DET
hassl-841	65	4	review	review	NOUN
hassl-841	65	5	and	and	CCONJ
hassl-841	65	6	analysis	analysis	NOUN
hassl-841	65	7	of	of	ADP
hassl-841	65	8	audit	audit	NOUN
hassl-841	65	9	quality	quality	NOUN
hassl-841	65	10	and	and	CCONJ
hassl-841	65	11	talent	talent	NOUN
hassl-841	65	12	management	management	NOUN
hassl-841	65	13	practices	practice	NOUN
hassl-841	65	14	from	from	ADP
hassl-841	65	15	literature	literature	NOUN
hassl-841	65	16	,	,	PUNCT
hassl-841	65	17	a	a	DET
hassl-841	65	18	set	set	NOUN
hassl-841	65	19	of	of	ADP
hassl-841	65	20	themes	theme	NOUN
hassl-841	65	21	(	(	PUNCT
hassl-841	65	22	as	as	SCONJ
hassl-841	65	23	shown	show	VERB
hassl-841	65	24	in	in	ADP
hassl-841	65	25	table	table	NOUN
hassl-841	65	26	1	1	NUM
hassl-841	65	27	)	)	PUNCT
hassl-841	65	28	was	be	AUX
hassl-841	65	29	developed	develop	VERB
hassl-841	65	30	.	.	PUNCT
hassl-841	66	1	it	it	PRON
hassl-841	66	2	was	be	AUX
hassl-841	66	3	structured	structure	VERB
hassl-841	66	4	to	to	PART
hassl-841	66	5	obtain	obtain	VERB
hassl-841	66	6	information	information	NOUN
hassl-841	66	7	relating	relate	VERB
hassl-841	66	8	to	to	ADP
hassl-841	66	9	talent	talent	NOUN
hassl-841	66	10	management	management	NOUN
hassl-841	66	11	practices	practice	NOUN
hassl-841	66	12	and	and	CCONJ
hassl-841	66	13	how	how	SCONJ
hassl-841	66	14	audit	audit	NOUN
hassl-841	66	15	quality	quality	NOUN
hassl-841	66	16	is	be	AUX
hassl-841	66	17	defined	define	VERB
hassl-841	66	18	by	by	ADP
hassl-841	66	19	external	external	ADJ
hassl-841	66	20	audit	audit	NOUN
hassl-841	66	21	practices	practice	NOUN
hassl-841	66	22	,	,	PUNCT
hassl-841	66	23	as	as	ADV
hassl-841	66	24	well	well	ADV
hassl-841	66	25	as	as	ADP
hassl-841	66	26	the	the	DET
hassl-841	66	27	role	role	NOUN
hassl-841	66	28	of	of	ADP
hassl-841	66	29	regulators	regulator	NOUN
hassl-841	66	30	on	on	ADP
hassl-841	66	31	audit	audit	NOUN
hassl-841	66	32	practices	practice	NOUN
hassl-841	66	33	.	.	PUNCT
hassl-841	67	1	creating	create	VERB
hassl-841	67	2	themes	theme	NOUN
hassl-841	67	3	or	or	CCONJ
hassl-841	67	4	categories	category	NOUN
hassl-841	67	5	enables	enable	VERB
hassl-841	67	6	the	the	DET
hassl-841	67	7	reviewer	reviewer	NOUN
hassl-841	67	8	or	or	CCONJ
hassl-841	67	9	researcher	researcher	NOUN
hassl-841	67	10	to	to	PART
hassl-841	67	11	better	well	ADV
hassl-841	67	12	describe	describe	VERB
hassl-841	67	13	the	the	DET
hassl-841	67	14	phenomenon	phenomenon	NOUN
hassl-841	67	15	,	,	PUNCT
hassl-841	67	16	to	to	PART
hassl-841	67	17	increase	increase	VERB
hassl-841	67	18	understanding	understanding	NOUN
hassl-841	67	19	and	and	CCONJ
hassl-841	67	20	to	to	PART
hassl-841	67	21	generate	generate	VERB
hassl-841	67	22	knowledge	knowledge	NOUN
hassl-841	67	23	(	(	PUNCT
hassl-841	67	24	cavanagh	cavanagh	PROPN
hassl-841	67	25	,	,	PUNCT
hassl-841	67	26	1997	1997	NUM
hassl-841	67	27	;	;	PUNCT
hassl-841	67	28	elo	elo	NOUN
hassl-841	67	29	&	&	CCONJ
hassl-841	67	30	kyngäs	kyngäs	PROPN
hassl-841	67	31	,	,	PUNCT
hassl-841	67	32	2008	2008	NUM
hassl-841	67	33	)	)	PUNCT
hassl-841	67	34	.	.	PUNCT
hassl-841	68	1	humanities	humanity	NOUN
hassl-841	68	2	and	and	CCONJ
hassl-841	68	3	social	social	ADJ
hassl-841	68	4	sciences	science	NOUN
hassl-841	68	5	letters	letter	NOUN
hassl-841	68	6	,	,	PUNCT
hassl-841	68	7	2020	2020	NUM
hassl-841	68	8	,	,	PUNCT
hassl-841	68	9	8(1	8(1	NOUN
hassl-841	68	10	):	):	PUNCT
hassl-841	68	11	78	78	NUM
hassl-841	68	12	-	-	SYM
hassl-841	68	13	90	90	NUM
hassl-841	68	14	81	81	NUM
hassl-841	68	15	©	©	PROPN
hassl-841	68	16	2020	2020	NUM
hassl-841	68	17	conscientia	conscientia	PROPN
hassl-841	68	18	beam	beam	PROPN
hassl-841	68	19	.	.	PUNCT
hassl-841	69	1	all	all	DET
hassl-841	69	2	rights	right	NOUN
hassl-841	69	3	reserved	reserve	VERB
hassl-841	69	4	.	.	PUNCT
hassl-841	70	1	table-1	table-1	NUM
hassl-841	70	2	.	.	PUNCT
hassl-841	70	3	audit	audit	NOUN
hassl-841	70	4	quality	quality	NOUN
hassl-841	70	5	&	&	CCONJ
hassl-841	70	6	talent	talent	NOUN
hassl-841	70	7	management	management	NOUN
hassl-841	70	8	themes	theme	NOUN
hassl-841	70	9	.	.	PUNCT
hassl-841	71	1	theme	theme	NOUN
hassl-841	71	2	a	a	DET
hassl-841	71	3	:	:	PUNCT
hassl-841	71	4	definition	definition	NOUN
hassl-841	71	5	or	or	CCONJ
hassl-841	71	6	concepts	concept	NOUN
hassl-841	71	7	of	of	ADP
hassl-841	71	8	audit	audit	NOUN
hassl-841	71	9	quality	quality	NOUN
hassl-841	71	10	theme	theme	NOUN
hassl-841	71	11	b	b	NOUN
hassl-841	71	12	:	:	PUNCT
hassl-841	71	13	talent	talent	NOUN
hassl-841	71	14	management	management	NOUN
hassl-841	71	15	practices	practice	NOUN
hassl-841	71	16	in	in	ADP
hassl-841	71	17	relation	relation	NOUN
hassl-841	71	18	to	to	PART
hassl-841	71	19	audit	audit	VERB
hassl-841	71	20	quality	quality	NOUN
hassl-841	71	21	a	a	PRON
hassl-841	71	22	)	)	PUNCT
hassl-841	71	23	established	establish	VERB
hassl-841	71	24	talent	talent	NOUN
hassl-841	71	25	management	management	NOUN
hassl-841	71	26	policy	policy	NOUN
hassl-841	71	27	;	;	PUNCT
hassl-841	71	28	b	b	X
hassl-841	71	29	)	)	PUNCT
hassl-841	71	30	recruitment	recruitment	NOUN
hassl-841	71	31	of	of	ADP
hassl-841	71	32	partners	partner	NOUN
hassl-841	71	33	and	and	CCONJ
hassl-841	71	34	professional	professional	ADJ
hassl-841	71	35	staff	staff	NOUN
hassl-841	71	36	;	;	PUNCT
hassl-841	71	37	c	c	X
hassl-841	71	38	)	)	PUNCT
hassl-841	71	39	ethics	ethic	NOUN
hassl-841	71	40	management	management	NOUN
hassl-841	71	41	of	of	ADP
hassl-841	71	42	partners	partner	NOUN
hassl-841	71	43	and	and	CCONJ
hassl-841	71	44	professional	professional	ADJ
hassl-841	71	45	staff	staff	NOUN
hassl-841	71	46	;	;	PUNCT
hassl-841	71	47	d	d	X
hassl-841	71	48	)	)	PUNCT
hassl-841	71	49	retention	retention	NOUN
hassl-841	71	50	of	of	ADP
hassl-841	71	51	partners	partner	NOUN
hassl-841	71	52	and	and	CCONJ
hassl-841	71	53	professional	professional	ADJ
hassl-841	71	54	staff	staff	NOUN
hassl-841	71	55	:	:	PUNCT
hassl-841	71	56	training	training	NOUN
hassl-841	71	57	and	and	CCONJ
hassl-841	71	58	development	development	NOUN
hassl-841	71	59	;	;	PUNCT
hassl-841	71	60	supervision	supervision	NOUN
hassl-841	71	61	&	&	CCONJ
hassl-841	71	62	review	review	PROPN
hassl-841	71	63	by	by	ADP
hassl-841	71	64	superiors	superior	NOUN
hassl-841	71	65	;	;	PUNCT
hassl-841	71	66	work	work	NOUN
hassl-841	71	67	-	-	PUNCT
hassl-841	71	68	life	life	NOUN
hassl-841	71	69	-	-	PUNCT
hassl-841	71	70	balance	balance	NOUN
hassl-841	71	71	measures	measure	NOUN
hassl-841	71	72	;	;	PUNCT
hassl-841	71	73	and	and	CCONJ
hassl-841	71	74	remuneration	remuneration	NOUN
hassl-841	71	75	and	and	CCONJ
hassl-841	71	76	compensation	compensation	NOUN
hassl-841	71	77	e	e	NOUN
hassl-841	71	78	)	)	PUNCT
hassl-841	71	79	succession	succession	NOUN
hassl-841	71	80	planning	planning	NOUN
hassl-841	71	81	for	for	ADP
hassl-841	71	82	leaders	leader	NOUN
hassl-841	71	83	/	/	SYM
hassl-841	71	84	partners	partner	NOUN
hassl-841	71	85	the	the	DET
hassl-841	71	86	firm	firm	ADJ
hassl-841	71	87	theme	theme	NOUN
hassl-841	71	88	c	c	NOUN
hassl-841	71	89	:	:	PUNCT
hassl-841	71	90	role	role	NOUN
hassl-841	71	91	of	of	ADP
hassl-841	71	92	regulators	regulator	NOUN
hassl-841	71	93	on	on	ADP
hassl-841	71	94	audit	audit	NOUN
hassl-841	71	95	practices	practice	NOUN
hassl-841	71	96	source	source	NOUN
hassl-841	71	97	:	:	PUNCT
hassl-841	71	98	adapted	adapt	VERB
hassl-841	71	99	from	from	ADP
hassl-841	71	100	literature	literature	NOUN
hassl-841	71	101	on	on	ADP
hassl-841	71	102	audit	audit	NOUN
hassl-841	71	103	quality	quality	NOUN
hassl-841	71	104	&	&	CCONJ
hassl-841	71	105	talent	talent	NOUN
hassl-841	71	106	management	management	NOUN
hassl-841	71	107	practices	practice	NOUN
hassl-841	71	108	.	.	PUNCT
hassl-841	72	1	based	base	VERB
hassl-841	72	2	on	on	ADP
hassl-841	72	3	the	the	DET
hassl-841	72	4	themes	theme	NOUN
hassl-841	72	5	/	/	SYM
hassl-841	72	6	categories	category	NOUN
hassl-841	72	7	as	as	SCONJ
hassl-841	72	8	set	set	VERB
hassl-841	72	9	out	out	ADP
hassl-841	72	10	in	in	ADP
hassl-841	72	11	table	table	NOUN
hassl-841	72	12	1	1	NUM
hassl-841	72	13	,	,	PUNCT
hassl-841	72	14	the	the	DET
hassl-841	72	15	text	text	NOUN
hassl-841	72	16	data	datum	NOUN
hassl-841	72	17	was	be	AUX
hassl-841	72	18	reviewed	review	VERB
hassl-841	72	19	and	and	CCONJ
hassl-841	72	20	read	read	VERB
hassl-841	72	21	through	through	ADP
hassl-841	72	22	thoroughly	thoroughly	ADV
hassl-841	72	23	to	to	PART
hassl-841	72	24	obtain	obtain	VERB
hassl-841	72	25	information	information	NOUN
hassl-841	72	26	,	,	PUNCT
hassl-841	72	27	attributes	attribute	NOUN
hassl-841	72	28	or	or	CCONJ
hassl-841	72	29	characteristics	characteristic	NOUN
hassl-841	72	30	for	for	ADP
hassl-841	72	31	each	each	DET
hassl-841	72	32	category	category	NOUN
hassl-841	72	33	/	/	SYM
hassl-841	72	34	theme	theme	NOUN
hassl-841	72	35	.	.	PUNCT
hassl-841	73	1	3.1.2	3.1.2	X
hassl-841	73	2	.	.	PUNCT
hassl-841	73	3	text	text	NOUN
hassl-841	73	4	data	datum	NOUN
hassl-841	73	5	used	use	VERB
hassl-841	73	6	for	for	ADP
hassl-841	73	7	the	the	DET
hassl-841	73	8	content	content	NOUN
hassl-841	73	9	analysis	analysis	NOUN
hassl-841	73	10	the	the	DET
hassl-841	73	11	content	content	NOUN
hassl-841	73	12	analysis	analysis	NOUN
hassl-841	73	13	was	be	AUX
hassl-841	73	14	based	base	VERB
hassl-841	73	15	on	on	ADP
hassl-841	73	16	audit	audit	NOUN
hassl-841	73	17	quality	quality	NOUN
hassl-841	73	18	reports	report	NOUN
hassl-841	73	19	’	'	PUNCT
hassl-841	73	20	issued	issue	VERB
hassl-841	73	21	by	by	ADP
hassl-841	73	22	audit	audit	NOUN
hassl-841	73	23	firms	firm	NOUN
hassl-841	73	24	,	,	PUNCT
hassl-841	73	25	better	well	ADV
hassl-841	73	26	known	know	VERB
hassl-841	73	27	as	as	ADP
hassl-841	73	28	the	the	DET
hassl-841	73	29	transparency	transparency	NOUN
hassl-841	73	30	report	report	NOUN
hassl-841	73	31	(	(	PUNCT
hassl-841	73	32	tr	tr	VERB
hassl-841	73	33	)	)	PUNCT
hassl-841	73	34	.	.	PUNCT
hassl-841	74	1	the	the	DET
hassl-841	74	2	trs	trs	PROPN
hassl-841	74	3	provide	provide	VERB
hassl-841	74	4	information	information	NOUN
hassl-841	74	5	on	on	ADP
hassl-841	74	6	audit	audit	NOUN
hassl-841	74	7	quality	quality	NOUN
hassl-841	74	8	as	as	ADV
hassl-841	74	9	well	well	ADV
hassl-841	74	10	as	as	ADP
hassl-841	74	11	policies	policy	NOUN
hassl-841	74	12	,	,	PUNCT
hassl-841	74	13	practices	practice	NOUN
hassl-841	74	14	and	and	CCONJ
hassl-841	74	15	approach	approach	NOUN
hassl-841	74	16	undertaken	undertake	VERB
hassl-841	74	17	by	by	ADP
hassl-841	74	18	firms	firm	NOUN
hassl-841	74	19	in	in	ADP
hassl-841	74	20	achieving	achieve	VERB
hassl-841	74	21	audit	audit	NOUN
hassl-841	74	22	quality	quality	NOUN
hassl-841	74	23	,	,	PUNCT
hassl-841	74	24	including	include	VERB
hassl-841	74	25	their	their	PRON
hassl-841	74	26	talent	talent	NOUN
hassl-841	74	27	management	management	NOUN
hassl-841	74	28	practices	practice	NOUN
hassl-841	74	29	.	.	PUNCT
hassl-841	75	1	trs	trs	NOUN
hassl-841	75	2	from	from	ADP
hassl-841	75	3	the	the	DET
hassl-841	75	4	uk	uk	PROPN
hassl-841	75	5	and	and	CCONJ
hassl-841	75	6	australia	australia	PROPN
hassl-841	75	7	were	be	AUX
hassl-841	75	8	selected	select	VERB
hassl-841	75	9	for	for	ADP
hassl-841	75	10	this	this	DET
hassl-841	75	11	analysis	analysis	NOUN
hassl-841	75	12	as	as	SCONJ
hassl-841	75	13	these	these	DET
hassl-841	75	14	two	two	NUM
hassl-841	75	15	jurisdictions	jurisdiction	NOUN
hassl-841	75	16	have	have	AUX
hassl-841	75	17	made	make	VERB
hassl-841	75	18	it	it	PRON
hassl-841	75	19	mandatory	mandatory	ADJ
hassl-841	75	20	for	for	SCONJ
hassl-841	75	21	auditors	auditor	NOUN
hassl-841	75	22	of	of	ADP
hassl-841	75	23	corporations	corporation	NOUN
hassl-841	75	24	with	with	ADP
hassl-841	75	25	traded	trade	VERB
hassl-841	75	26	securities	security	NOUN
hassl-841	75	27	and/or	and/or	CCONJ
hassl-841	75	28	public	public	ADJ
hassl-841	75	29	interest	interest	NOUN
hassl-841	75	30	entities	entity	NOUN
hassl-841	75	31	to	to	PART
hassl-841	75	32	publish	publish	VERB
hassl-841	75	33	trs	trs	PROPN
hassl-841	75	34	annually	annually	ADV
hassl-841	75	35	(	(	PUNCT
hassl-841	75	36	required	require	VERB
hassl-841	75	37	by	by	ADP
hassl-841	75	38	the	the	DET
hassl-841	75	39	statutory	statutory	ADJ
hassl-841	75	40	audit	audit	NOUN
hassl-841	75	41	directive	directive	NOUN
hassl-841	75	42	by	by	ADP
hassl-841	75	43	the	the	DET
hassl-841	75	44	public	public	ADJ
hassl-841	75	45	oversight	oversight	NOUN
hassl-841	75	46	board	board	NOUN
hassl-841	75	47	of	of	ADP
hassl-841	75	48	the	the	DET
hassl-841	75	49	financial	financial	ADJ
hassl-841	75	50	reporting	reporting	NOUN
hassl-841	75	51	council	council	PROPN
hassl-841	75	52	(	(	PUNCT
hassl-841	75	53	frc	frc	PROPN
hassl-841	75	54	)	)	PUNCT
hassl-841	75	55	in	in	ADP
hassl-841	75	56	the	the	DET
hassl-841	75	57	uk	uk	PROPN
hassl-841	75	58	and	and	CCONJ
hassl-841	75	59	a	a	DET
hassl-841	75	60	requirement	requirement	NOUN
hassl-841	75	61	of	of	ADP
hassl-841	75	62	the	the	DET
hassl-841	75	63	corporations	corporation	NOUN
hassl-841	75	64	act	act	VERB
hassl-841	75	65	2001	2001	NUM
hassl-841	75	66	and	and	CCONJ
hassl-841	75	67	the	the	DET
hassl-841	75	68	australian	australian	ADJ
hassl-841	75	69	securities	security	NOUN
hassl-841	75	70	and	and	CCONJ
hassl-841	75	71	investment	investment	NOUN
hassl-841	75	72	commission	commission	NOUN
hassl-841	75	73	in	in	ADP
hassl-841	75	74	australia	australia	PROPN
hassl-841	75	75	)	)	PUNCT
hassl-841	75	76	.	.	PUNCT
hassl-841	76	1	content	content	NOUN
hassl-841	76	2	analysis	analysis	NOUN
hassl-841	76	3	of	of	ADP
hassl-841	76	4	reports	report	NOUN
hassl-841	76	5	by	by	ADP
hassl-841	76	6	malaysian	malaysian	ADJ
hassl-841	76	7	firms	firm	NOUN
hassl-841	76	8	is	be	AUX
hassl-841	76	9	not	not	PART
hassl-841	76	10	feasible	feasible	ADJ
hassl-841	76	11	as	as	SCONJ
hassl-841	76	12	there	there	PRON
hassl-841	76	13	are	be	VERB
hassl-841	76	14	no	no	DET
hassl-841	76	15	requirements	requirement	NOUN
hassl-841	76	16	by	by	ADP
hassl-841	76	17	the	the	DET
hassl-841	76	18	regulators	regulator	NOUN
hassl-841	76	19	or	or	CCONJ
hassl-841	76	20	professional	professional	ADJ
hassl-841	76	21	accountancy	accountancy	NOUN
hassl-841	76	22	bodies	body	NOUN
hassl-841	76	23	in	in	ADP
hassl-841	76	24	malaysia	malaysia	PROPN
hassl-841	76	25	to	to	PART
hassl-841	76	26	publish	publish	VERB
hassl-841	76	27	such	such	ADJ
hassl-841	76	28	reports	report	NOUN
hassl-841	76	29	.	.	PUNCT
hassl-841	77	1	even	even	ADV
hassl-841	77	2	though	though	SCONJ
hassl-841	77	3	the	the	DET
hassl-841	77	4	trs	trs	PROPN
hassl-841	77	5	analyzed	analyze	VERB
hassl-841	77	6	in	in	ADP
hassl-841	77	7	this	this	DET
hassl-841	77	8	study	study	NOUN
hassl-841	77	9	were	be	AUX
hassl-841	77	10	from	from	ADP
hassl-841	77	11	the	the	DET
hassl-841	77	12	uk	uk	PROPN
hassl-841	77	13	and	and	CCONJ
hassl-841	77	14	australia	australia	PROPN
hassl-841	77	15	,	,	PUNCT
hassl-841	77	16	the	the	DET
hassl-841	77	17	trs	trs	PROPN
hassl-841	77	18	selected	select	VERB
hassl-841	77	19	were	be	AUX
hassl-841	77	20	from	from	ADP
hassl-841	77	21	firms	firm	NOUN
hassl-841	77	22	with	with	ADP
hassl-841	77	23	international	international	ADJ
hassl-841	77	24	practices	practice	NOUN
hassl-841	77	25	which	which	PRON
hassl-841	77	26	have	have	VERB
hassl-841	77	27	a	a	DET
hassl-841	77	28	presence	presence	NOUN
hassl-841	77	29	in	in	ADP
hassl-841	77	30	malaysia	malaysia	PROPN
hassl-841	77	31	and	and	CCONJ
hassl-841	77	32	therefore	therefore	ADV
hassl-841	77	33	were	be	AUX
hassl-841	77	34	largely	largely	ADV
hassl-841	77	35	relevant	relevant	ADJ
hassl-841	77	36	&	&	CCONJ
hassl-841	77	37	applicable	applicable	ADJ
hassl-841	77	38	in	in	ADP
hassl-841	77	39	the	the	DET
hassl-841	77	40	malaysian	malaysian	ADJ
hassl-841	77	41	context	context	NOUN
hassl-841	77	42	.	.	PUNCT
hassl-841	78	1	the	the	DET
hassl-841	78	2	latest	late	ADJ
hassl-841	78	3	published	publish	VERB
hassl-841	78	4	trs	trs	PROPN
hassl-841	78	5	(	(	PUNCT
hassl-841	78	6	for	for	ADP
hassl-841	78	7	reporting	report	VERB
hassl-841	78	8	year	year	NOUN
hassl-841	78	9	2016	2016	NUM
hassl-841	78	10	)	)	PUNCT
hassl-841	78	11	from	from	ADP
hassl-841	78	12	the	the	DET
hassl-841	78	13	top	top	ADJ
hassl-841	78	14	ten	ten	NUM
hassl-841	78	15	public	public	ADJ
hassl-841	78	16	accounting	accounting	NOUN
hassl-841	78	17	firms	firm	NOUN
hassl-841	78	18	from	from	ADP
hassl-841	78	19	both	both	DET
hassl-841	78	20	jurisdictions	jurisdiction	NOUN
hassl-841	78	21	have	have	AUX
hassl-841	78	22	been	be	AUX
hassl-841	78	23	selected	select	VERB
hassl-841	78	24	for	for	ADP
hassl-841	78	25	the	the	DET
hassl-841	78	26	content	content	NOUN
hassl-841	78	27	analysis	analysis	NOUN
hassl-841	78	28	,	,	PUNCT
hassl-841	78	29	as	as	SCONJ
hassl-841	78	30	shown	show	VERB
hassl-841	78	31	in	in	ADP
hassl-841	78	32	table	table	NOUN
hassl-841	78	33	2	2	NUM
hassl-841	78	34	below	below	ADV
hassl-841	78	35	.	.	PUNCT
hassl-841	79	1	the	the	DET
hassl-841	79	2	top	top	ADJ
hassl-841	79	3	ten	ten	NUM
hassl-841	79	4	public	public	ADJ
hassl-841	79	5	accounting	accounting	NOUN
hassl-841	79	6	firms	firm	NOUN
hassl-841	79	7	selected	select	VERB
hassl-841	79	8	were	be	AUX
hassl-841	79	9	based	base	VERB
hassl-841	79	10	on	on	ADP
hassl-841	79	11	the	the	DET
hassl-841	79	12	2016	2016	NUM
hassl-841	79	13	world	world	NOUN
hassl-841	79	14	ranking	ranking	NOUN
hassl-841	79	15	of	of	ADP
hassl-841	79	16	public	public	ADJ
hassl-841	79	17	accounting	accounting	NOUN
hassl-841	79	18	firms	firm	NOUN
hassl-841	79	19	by	by	ADP
hassl-841	79	20	the	the	DET
hassl-841	79	21	international	international	ADJ
hassl-841	79	22	accounting	accounting	NOUN
hassl-841	79	23	bulletin	bulletin	NOUN
hassl-841	79	24	in	in	ADP
hassl-841	79	25	february	february	PROPN
hassl-841	79	26	2017	2017	NUM
hassl-841	79	27	(	(	PUNCT
hassl-841	79	28	international	international	ADJ
hassl-841	79	29	accounting	accounting	NOUN
hassl-841	79	30	bulletin	bulletin	NOUN
hassl-841	79	31	,	,	PUNCT
hassl-841	79	32	2017	2017	NUM
hassl-841	79	33	)	)	PUNCT
hassl-841	79	34	.	.	PUNCT
hassl-841	80	1	table-2	table-2	NUM
hassl-841	80	2	.	.	PUNCT
hassl-841	80	3	list	list	NOUN
hassl-841	80	4	of	of	ADP
hassl-841	80	5	public	public	ADJ
hassl-841	80	6	accounting	accounting	NOUN
hassl-841	80	7	firms	firm	NOUN
hassl-841	80	8	selected	select	VERB
hassl-841	80	9	for	for	ADP
hassl-841	80	10	content	content	NOUN
hassl-841	80	11	analysis	analysis	NOUN
hassl-841	80	12	.	.	PUNCT
hassl-841	81	1	no	no	INTJ
hassl-841	81	2	.	.	PUNCT
hassl-841	82	1	public	public	ADJ
hassl-841	82	2	accounting	accounting	NOUN
hassl-841	82	3	firm	firm	PROPN
hassl-841	82	4	trs	trs	PROPN
hassl-841	82	5	analyzed	analyze	VERB
hassl-841	82	6	for	for	ADP
hassl-841	82	7	year	year	NOUN
hassl-841	82	8	2016	2016	NUM
hassl-841	82	9	total	total	NOUN
hassl-841	82	10	(	(	PUNCT
hassl-841	82	11	number	number	NOUN
hassl-841	82	12	of	of	ADP
hassl-841	82	13	trs	trs	PROPN
hassl-841	82	14	analyzed	analyze	VERB
hassl-841	82	15	)	)	PUNCT
hassl-841	82	16	united	united	PROPN
hassl-841	82	17	kingdom	kingdom	PROPN
hassl-841	82	18	(	(	PUNCT
hassl-841	82	19	uk	uk	PROPN
hassl-841	82	20	)	)	PUNCT
hassl-841	82	21	australia	australia	PROPN
hassl-841	82	22	big	big	ADJ
hassl-841	82	23	-	-	PUNCT
hassl-841	82	24	four	four	NUM
hassl-841	82	25	firms	firm	NOUN
hassl-841	82	26	1	1	NUM
hassl-841	82	27	.	.	PUNCT
hassl-841	83	1	pricewaterhousecoopers	pricewaterhousecooper	NOUN
hassl-841	83	2	(	(	PUNCT
hassl-841	83	3	pwc	pwc	PROPN
hassl-841	83	4	)	)	PUNCT
hassl-841	83	5			NUM
hassl-841	84	1			NUM
hassl-841	84	2	2	2	NUM
hassl-841	84	3	2	2	NUM
hassl-841	84	4	.	.	PUNCT
hassl-841	85	1	deloitte	deloitte	PROPN
hassl-841	85	2			PROPN
hassl-841	86	1			ADP
hassl-841	86	2	2	2	NUM
hassl-841	86	3	3	3	NUM
hassl-841	86	4	.	.	PUNCT
hassl-841	87	1	ernst	ernst	PROPN
hassl-841	87	2	&	&	CCONJ
hassl-841	87	3	young	young	PROPN
hassl-841	87	4	(	(	PUNCT
hassl-841	87	5	ey	ey	NOUN
hassl-841	87	6	)	)	PUNCT
hassl-841	87	7			PROPN
hassl-841	88	1			NUM
hassl-841	88	2	2	2	NUM
hassl-841	88	3	4	4	NUM
hassl-841	88	4	.	.	PUNCT
hassl-841	89	1	kpmg	kpmg	PROPN
hassl-841	90	1			PROPN
hassl-841	91	1			PROPN
hassl-841	91	2	2	2	NUM
hassl-841	91	3	non	non	ADJ
hassl-841	91	4	big	big	ADJ
hassl-841	91	5	-	-	PUNCT
hassl-841	91	6	four	four	NUM
hassl-841	91	7	firms	firm	NOUN
hassl-841	91	8	5	5	NUM
hassl-841	91	9	.	.	PUNCT
hassl-841	91	10	bdo	bdo	NOUN
hassl-841	92	1			PROPN
hassl-841	92	2			PROPN
hassl-841	92	3	2	2	NUM
hassl-841	92	4	6	6	NUM
hassl-841	92	5	.	.	PUNCT
hassl-841	93	1	rsm	rsm	PROPN
hassl-841	93	2	*	*	PUNCT
hassl-841	94	1			NUM
hassl-841	94	2	2	2	NUM
hassl-841	94	3	7	7	NUM
hassl-841	94	4	.	.	PUNCT
hassl-841	94	5	grant	grant	PROPN
hassl-841	94	6	thornton	thornton	PROPN
hassl-841	94	7	international	international	PROPN
hassl-841	94	8	(	(	PUNCT
hassl-841	94	9	gt	gt	PROPN
hassl-841	94	10	)	)	PUNCT
hassl-841	94	11			NUM
hassl-841	94	12			ADP
hassl-841	94	13	2	2	NUM
hassl-841	94	14	8	8	NUM
hassl-841	94	15	.	.	PUNCT
hassl-841	95	1	baker	baker	PROPN
hassl-841	95	2	tilly	tilly	PROPN
hassl-841	95	3	international	international	PROPN
hassl-841	95	4	(	(	PUNCT
hassl-841	95	5	bt	bt	NOUN
hassl-841	95	6	)	)	PUNCT
hassl-841	95	7	*	*	PUNCT
hassl-841	96	1			ADP
hassl-841	96	2	1	1	NUM
hassl-841	96	3	9	9	NUM
hassl-841	96	4	.	.	PUNCT
hassl-841	97	1	crowe	crowe	PROPN
hassl-841	97	2	howarth	howarth	PROPN
hassl-841	97	3	international	international	PROPN
hassl-841	97	4	(	(	PUNCT
hassl-841	97	5	crowe	crowe	PROPN
hassl-841	97	6	)	)	PUNCT
hassl-841	98	1			PROPN
hassl-841	98	2			NUM
hassl-841	98	3	2	2	NUM
hassl-841	98	4	10	10	NUM
hassl-841	98	5	nexia	nexia	NOUN
hassl-841	98	6	international	international	PROPN
hassl-841	98	7	(	(	PUNCT
hassl-841	98	8	nexia	nexia	PROPN
hassl-841	98	9	)	)	PUNCT
hassl-841	99	1			NUM
hassl-841	99	2			ADP
hassl-841	99	3	2	2	NUM
hassl-841	99	4	total	total	NOUN
hassl-841	99	5	9	9	NUM
hassl-841	99	6	10	10	NUM
hassl-841	99	7	19	19	NUM
hassl-841	99	8	note	note	NOUN
hassl-841	99	9	:	:	PUNCT
hassl-841	99	10	*	*	PUNCT
hassl-841	99	11	in	in	ADP
hassl-841	99	12	the	the	DET
hassl-841	99	13	uk	uk	PROPN
hassl-841	99	14	,	,	PUNCT
hassl-841	99	15	bt	bt	PROPN
hassl-841	99	16	and	and	CCONJ
hassl-841	99	17	rsm	rsm	PROPN
hassl-841	99	18	are	be	AUX
hassl-841	99	19	part	part	NOUN
hassl-841	99	20	of	of	ADP
hassl-841	99	21	the	the	DET
hassl-841	99	22	same	same	ADJ
hassl-841	99	23	entity	entity	NOUN
hassl-841	99	24	under	under	ADP
hassl-841	99	25	the	the	DET
hassl-841	99	26	practice	practice	NOUN
hassl-841	99	27	of	of	ADP
hassl-841	99	28	―baker	―baker	PROPN
hassl-841	99	29	tilly	tilly	PROPN
hassl-841	99	30	uk	uk	PROPN
hassl-841	99	31	audit	audit	NOUN
hassl-841	99	32	llp‖.	llp‖.	NUM
hassl-841	99	33	humanities	humanity	NOUN
hassl-841	99	34	and	and	CCONJ
hassl-841	99	35	social	social	ADJ
hassl-841	99	36	sciences	science	NOUN
hassl-841	99	37	letters	letter	NOUN
hassl-841	99	38	,	,	PUNCT
hassl-841	99	39	2020	2020	NUM
hassl-841	99	40	,	,	PUNCT
hassl-841	99	41	8(1	8(1	NOUN
hassl-841	99	42	):	):	PUNCT
hassl-841	99	43	78	78	NUM
hassl-841	99	44	-	-	SYM
hassl-841	99	45	90	90	NUM
hassl-841	99	46	82	82	NUM
hassl-841	99	47	©	©	PROPN
hassl-841	99	48	2020	2020	NUM
hassl-841	99	49	conscientia	conscientia	PROPN
hassl-841	99	50	beam	beam	PROPN
hassl-841	99	51	.	.	PUNCT
hassl-841	100	1	all	all	DET
hassl-841	100	2	rights	right	NOUN
hassl-841	100	3	reserved	reserve	VERB
hassl-841	100	4	.	.	PUNCT
hassl-841	101	1	3.2	3.2	NUM
hassl-841	101	2	.	.	PUNCT
hassl-841	101	3	interviews	interview	NOUN
hassl-841	101	4	3.2.1	3.2.1	NUM
hassl-841	101	5	.	.	PUNCT
hassl-841	102	1	undertaking	undertake	VERB
hassl-841	102	2	the	the	DET
hassl-841	102	3	interviews	interview	NOUN
hassl-841	102	4	seidman	seidman	PROPN
hassl-841	102	5	(	(	PUNCT
hassl-841	102	6	2006	2006	NUM
hassl-841	102	7	)	)	PUNCT
hassl-841	102	8	asserted	assert	VERB
hassl-841	102	9	that	that	SCONJ
hassl-841	102	10	interviewing	interview	VERB
hassl-841	102	11	is	be	AUX
hassl-841	102	12	a	a	DET
hassl-841	102	13	method	method	NOUN
hassl-841	102	14	that	that	PRON
hassl-841	102	15	―provides	―provide	VERB
hassl-841	102	16	access	access	NOUN
hassl-841	102	17	to	to	ADP
hassl-841	102	18	the	the	DET
hassl-841	102	19	context	context	NOUN
hassl-841	102	20	of	of	ADP
hassl-841	102	21	people	people	NOUN
hassl-841	102	22	’s	’s	PART
hassl-841	102	23	behavior	behavior	NOUN
hassl-841	102	24	and	and	CCONJ
hassl-841	102	25	thereby	thereby	ADV
hassl-841	102	26	provides	provide	VERB
hassl-841	102	27	a	a	DET
hassl-841	102	28	way	way	NOUN
hassl-841	102	29	for	for	SCONJ
hassl-841	102	30	researchers	researcher	NOUN
hassl-841	102	31	to	to	PART
hassl-841	102	32	understand	understand	VERB
hassl-841	102	33	the	the	DET
hassl-841	102	34	meaning	meaning	NOUN
hassl-841	102	35	of	of	ADP
hassl-841	102	36	that	that	DET
hassl-841	102	37	behavior	behavior	NOUN
hassl-841	102	38	.	.	PUNCT
hassl-841	103	1	interviewing	interview	VERB
hassl-841	103	2	allows	allow	VERB
hassl-841	103	3	us	we	PRON
hassl-841	103	4	to	to	PART
hassl-841	103	5	put	put	VERB
hassl-841	103	6	behavior	behavior	NOUN
hassl-841	103	7	in	in	ADP
hassl-841	103	8	context	context	NOUN
hassl-841	103	9	and	and	CCONJ
hassl-841	103	10	provides	provide	VERB
hassl-841	103	11	access	access	NOUN
hassl-841	103	12	to	to	ADP
hassl-841	103	13	understanding	understand	VERB
hassl-841	103	14	their	their	PRON
hassl-841	103	15	action‖	action‖	PROPN
hassl-841	103	16	(	(	PUNCT
hassl-841	103	17	p.	p.	NOUN
hassl-841	103	18	10	10	NUM
hassl-841	103	19	)	)	PUNCT
hassl-841	103	20	.	.	PUNCT
hassl-841	104	1	the	the	DET
hassl-841	104	2	interviews	interview	NOUN
hassl-841	104	3	were	be	AUX
hassl-841	104	4	carried	carry	VERB
hassl-841	104	5	out	out	ADP
hassl-841	104	6	after	after	SCONJ
hassl-841	104	7	the	the	DET
hassl-841	104	8	content	content	NOUN
hassl-841	104	9	analysis	analysis	NOUN
hassl-841	104	10	was	be	AUX
hassl-841	104	11	completed	complete	VERB
hassl-841	104	12	.	.	PUNCT
hassl-841	105	1	the	the	DET
hassl-841	105	2	questions	question	NOUN
hassl-841	105	3	posed	pose	VERB
hassl-841	105	4	to	to	ADP
hassl-841	105	5	the	the	DET
hassl-841	105	6	interviewees	interviewee	NOUN
hassl-841	105	7	were	be	AUX
hassl-841	105	8	open	open	ADJ
hassl-841	105	9	ended	ended	ADJ
hassl-841	105	10	questions	question	NOUN
hassl-841	105	11	,	,	PUNCT
hassl-841	105	12	based	base	VERB
hassl-841	105	13	on	on	ADP
hassl-841	105	14	the	the	DET
hassl-841	105	15	themes	theme	NOUN
hassl-841	105	16	derived	derive	VERB
hassl-841	105	17	from	from	ADP
hassl-841	105	18	the	the	DET
hassl-841	105	19	literature	literature	NOUN
hassl-841	105	20	review	review	NOUN
hassl-841	105	21	as	as	SCONJ
hassl-841	105	22	set	set	VERB
hassl-841	105	23	out	out	ADP
hassl-841	105	24	in	in	ADP
hassl-841	105	25	table	table	NOUN
hassl-841	105	26	1	1	NUM
hassl-841	105	27	and	and	CCONJ
hassl-841	105	28	findings	finding	NOUN
hassl-841	105	29	from	from	ADP
hassl-841	105	30	the	the	DET
hassl-841	105	31	content	content	NOUN
hassl-841	105	32	analysis	analysis	NOUN
hassl-841	105	33	of	of	ADP
hassl-841	105	34	trs	trs	PROPN
hassl-841	105	35	.	.	PUNCT
hassl-841	106	1	the	the	DET
hassl-841	106	2	questions	question	NOUN
hassl-841	106	3	related	relate	VERB
hassl-841	106	4	to	to	ADP
hassl-841	106	5	the	the	DET
hassl-841	106	6	meaning	meaning	NOUN
hassl-841	106	7	or	or	CCONJ
hassl-841	106	8	concept	concept	NOUN
hassl-841	106	9	of	of	ADP
hassl-841	106	10	audit	audit	NOUN
hassl-841	106	11	quality	quality	NOUN
hassl-841	106	12	,	,	PUNCT
hassl-841	106	13	talent	talent	NOUN
hassl-841	106	14	management	management	NOUN
hassl-841	106	15	practices	practice	NOUN
hassl-841	106	16	in	in	ADP
hassl-841	106	17	achieving	achieve	VERB
hassl-841	106	18	audit	audit	NOUN
hassl-841	106	19	quality	quality	NOUN
hassl-841	106	20	and	and	CCONJ
hassl-841	106	21	the	the	DET
hassl-841	106	22	role	role	NOUN
hassl-841	106	23	of	of	ADP
hassl-841	106	24	regulators	regulator	NOUN
hassl-841	106	25	on	on	ADP
hassl-841	106	26	talent	talent	NOUN
hassl-841	106	27	management	management	NOUN
hassl-841	106	28	and	and	CCONJ
hassl-841	106	29	audit	audit	NOUN
hassl-841	106	30	quality	quality	NOUN
hassl-841	106	31	.	.	PUNCT
hassl-841	107	1	3.2.2	3.2.2	X
hassl-841	107	2	.	.	PUNCT
hassl-841	108	1	respondents	respondent	NOUN
hassl-841	108	2	of	of	ADP
hassl-841	108	3	the	the	DET
hassl-841	108	4	interviews	interview	NOUN
hassl-841	108	5	for	for	ADP
hassl-841	108	6	this	this	DET
hassl-841	108	7	study	study	NOUN
hassl-841	108	8	,	,	PUNCT
hassl-841	108	9	audit	audit	NOUN
hassl-841	108	10	partners	partner	NOUN
hassl-841	108	11	and	and	CCONJ
hassl-841	108	12	regulators	regulator	NOUN
hassl-841	108	13	were	be	AUX
hassl-841	108	14	interviewed	interview	VERB
hassl-841	108	15	to	to	PART
hassl-841	108	16	better	well	ADV
hassl-841	108	17	understand	understand	VERB
hassl-841	108	18	how	how	SCONJ
hassl-841	108	19	audit	audit	NOUN
hassl-841	108	20	quality	quality	NOUN
hassl-841	108	21	is	be	AUX
hassl-841	108	22	defined	define	VERB
hassl-841	108	23	and	and	CCONJ
hassl-841	108	24	talent	talent	NOUN
hassl-841	108	25	management	management	NOUN
hassl-841	108	26	practices	practice	NOUN
hassl-841	108	27	employed	employ	VERB
hassl-841	108	28	by	by	ADP
hassl-841	108	29	the	the	DET
hassl-841	108	30	profession	profession	NOUN
hassl-841	108	31	in	in	ADP
hassl-841	108	32	the	the	DET
hassl-841	108	33	context	context	NOUN
hassl-841	108	34	of	of	ADP
hassl-841	108	35	audit	audit	NOUN
hassl-841	108	36	quality	quality	NOUN
hassl-841	108	37	.	.	PUNCT
hassl-841	109	1	onwuegbuzie	onwuegbuzie	PROPN
hassl-841	109	2	and	and	CCONJ
hassl-841	109	3	collins	collins	PROPN
hassl-841	109	4	(	(	PUNCT
hassl-841	109	5	2007	2007	NUM
hassl-841	109	6	)	)	PUNCT
hassl-841	109	7	suggested	suggest	VERB
hassl-841	109	8	that	that	SCONJ
hassl-841	109	9	the	the	DET
hassl-841	109	10	minimum	minimum	ADJ
hassl-841	109	11	sample	sample	NOUN
hassl-841	109	12	size	size	NOUN
hassl-841	109	13	for	for	ADP
hassl-841	109	14	phenomenological	phenomenological	ADJ
hassl-841	109	15	research	research	NOUN
hassl-841	109	16	is	be	AUX
hassl-841	109	17	no	no	DET
hassl-841	109	18	more	more	ADJ
hassl-841	109	19	than	than	ADP
hassl-841	109	20	ten	ten	NUM
hassl-841	109	21	interviews	interview	NOUN
hassl-841	109	22	.	.	PUNCT
hassl-841	110	1	ten	ten	NUM
hassl-841	110	2	individuals	individual	NOUN
hassl-841	110	3	were	be	AUX
hassl-841	110	4	interviewed	interview	VERB
hassl-841	110	5	comprising	comprise	VERB
hassl-841	110	6	eight	eight	NUM
hassl-841	110	7	audit	audit	NOUN
hassl-841	110	8	partners	partner	NOUN
hassl-841	110	9	and	and	CCONJ
hassl-841	110	10	heads	head	NOUN
hassl-841	110	11	of	of	ADP
hassl-841	110	12	the	the	DET
hassl-841	110	13	two	two	NUM
hassl-841	110	14	audit	audit	NOUN
hassl-841	110	15	regulators	regulator	NOUN
hassl-841	110	16	in	in	ADP
hassl-841	110	17	malaysia	malaysia	PROPN
hassl-841	110	18	.	.	PUNCT
hassl-841	111	1	the	the	DET
hassl-841	111	2	audit	audit	NOUN
hassl-841	111	3	partners	partner	NOUN
hassl-841	111	4	were	be	AUX
hassl-841	111	5	contacted	contact	VERB
hassl-841	111	6	directly	directly	ADV
hassl-841	111	7	through	through	ADP
hassl-841	111	8	email	email	NOUN
hassl-841	111	9	and	and	CCONJ
hassl-841	111	10	through	through	ADP
hassl-841	111	11	the	the	DET
hassl-841	111	12	assistance	assistance	NOUN
hassl-841	111	13	of	of	ADP
hassl-841	111	14	professional	professional	ADJ
hassl-841	111	15	accountancy	accountancy	NOUN
hassl-841	111	16	bodies	body	NOUN
hassl-841	111	17	in	in	ADP
hassl-841	111	18	malaysia	malaysia	PROPN
hassl-841	111	19	.	.	PUNCT
hassl-841	112	1	in	in	ADP
hassl-841	112	2	order	order	NOUN
hassl-841	112	3	to	to	PART
hassl-841	112	4	attain	attain	VERB
hassl-841	112	5	information	information	NOUN
hassl-841	112	6	and	and	CCONJ
hassl-841	112	7	feedback	feedback	NOUN
hassl-841	112	8	that	that	PRON
hassl-841	112	9	was	be	AUX
hassl-841	112	10	balanced	balance	VERB
hassl-841	112	11	,	,	PUNCT
hassl-841	112	12	the	the	DET
hassl-841	112	13	eight	eight	NUM
hassl-841	112	14	partners	partner	NOUN
hassl-841	112	15	interviewed	interview	VERB
hassl-841	112	16	comprised	comprise	VERB
hassl-841	112	17	of	of	ADP
hassl-841	112	18	partners	partner	NOUN
hassl-841	112	19	from	from	ADP
hassl-841	112	20	one	one	NUM
hassl-841	112	21	big	big	ADJ
hassl-841	112	22	-	-	PUNCT
hassl-841	112	23	four	four	NUM
hassl-841	112	24	firm	firm	NOUN
hassl-841	112	25	(	(	PUNCT
hassl-841	112	26	denoted	denote	VERB
hassl-841	112	27	as	as	ADP
hassl-841	112	28	bf1	bf1	PROPN
hassl-841	112	29	)	)	PUNCT
hassl-841	112	30	,	,	PUNCT
hassl-841	112	31	five	five	NUM
hassl-841	112	32	small	small	ADJ
hassl-841	112	33	-	-	PUNCT
hassl-841	112	34	medium	medium	NOUN
hassl-841	112	35	practices	practice	NOUN
hassl-841	112	36	(	(	PUNCT
hassl-841	112	37	denoted	denote	VERB
hassl-841	112	38	as	as	ADP
hassl-841	112	39	smp	smp	NOUN
hassl-841	112	40	1	1	NUM
hassl-841	112	41	to	to	ADP
hassl-841	112	42	smp	smp	PROPN
hassl-841	112	43	5	5	NUM
hassl-841	112	44	)	)	PUNCT
hassl-841	112	45	and	and	CCONJ
hassl-841	112	46	two	two	NUM
hassl-841	112	47	sole	sole	ADJ
hassl-841	112	48	proprietors	proprietor	NOUN
hassl-841	112	49	(	(	PUNCT
hassl-841	112	50	denoted	denote	VERB
hassl-841	112	51	as	as	ADP
hassl-841	112	52	sp	sp	ADP
hassl-841	112	53	1	1	NUM
hassl-841	112	54	and	and	CCONJ
hassl-841	112	55	sp	sp	ADP
hassl-841	112	56	2	2	NUM
hassl-841	112	57	)	)	PUNCT
hassl-841	112	58	.	.	PUNCT
hassl-841	113	1	the	the	DET
hassl-841	113	2	two	two	NUM
hassl-841	113	3	regulators	regulator	NOUN
hassl-841	113	4	interviewed	interview	VERB
hassl-841	113	5	(	(	PUNCT
hassl-841	113	6	denoted	denote	VERB
hassl-841	113	7	as	as	ADP
hassl-841	113	8	reg	reg	NOUN
hassl-841	113	9	1	1	NUM
hassl-841	113	10	and	and	CCONJ
hassl-841	113	11	reg	reg	NUM
hassl-841	113	12	2	2	NUM
hassl-841	113	13	)	)	PUNCT
hassl-841	113	14	were	be	AUX
hassl-841	113	15	the	the	DET
hassl-841	113	16	heads	head	NOUN
hassl-841	113	17	of	of	ADP
hassl-841	113	18	audit	audit	NOUN
hassl-841	113	19	oversight	oversight	NOUN
hassl-841	113	20	and/or	and/or	CCONJ
hassl-841	113	21	enforcement	enforcement	NOUN
hassl-841	113	22	;	;	PUNCT
hassl-841	113	23	one	one	NUM
hassl-841	113	24	being	be	AUX
hassl-841	113	25	the	the	DET
hassl-841	113	26	regulator	regulator	NOUN
hassl-841	113	27	for	for	ADP
hassl-841	113	28	auditors	auditor	NOUN
hassl-841	113	29	of	of	ADP
hassl-841	113	30	public	public	ADJ
hassl-841	113	31	-	-	PUNCT
hassl-841	113	32	interest	interest	NOUN
hassl-841	113	33	entities	entity	NOUN
hassl-841	113	34	and	and	CCONJ
hassl-841	113	35	the	the	DET
hassl-841	113	36	other	other	ADJ
hassl-841	113	37	being	be	AUX
hassl-841	113	38	the	the	DET
hassl-841	113	39	regulator	regulator	NOUN
hassl-841	113	40	for	for	ADP
hassl-841	113	41	auditors	auditor	NOUN
hassl-841	113	42	of	of	ADP
hassl-841	113	43	non	non	ADJ
hassl-841	113	44	-	-	ADJ
hassl-841	113	45	public	public	ADJ
hassl-841	113	46	-	-	PUNCT
hassl-841	113	47	interest	interest	NOUN
hassl-841	113	48	entities	entity	NOUN
hassl-841	113	49	.	.	PUNCT
hassl-841	114	1	4	4	X
hassl-841	114	2	.	.	X
hassl-841	114	3	findings	finding	NOUN
hassl-841	114	4	&	&	CCONJ
hassl-841	114	5	discussion	discussion	NOUN
hassl-841	114	6	4.1	4.1	NUM
hassl-841	114	7	.	.	PUNCT
hassl-841	115	1	audit	audit	NOUN
hassl-841	115	2	quality	quality	NOUN
hassl-841	115	3	table	table	NOUN
hassl-841	115	4	3	3	NUM
hassl-841	115	5	summarizes	summarize	VERB
hassl-841	115	6	the	the	DET
hassl-841	115	7	concepts	concept	NOUN
hassl-841	115	8	of	of	ADP
hassl-841	115	9	audit	audit	NOUN
hassl-841	115	10	quality	quality	NOUN
hassl-841	115	11	defined	define	VERB
hassl-841	115	12	or	or	CCONJ
hassl-841	115	13	provided	provide	VERB
hassl-841	115	14	by	by	ADP
hassl-841	115	15	audit	audit	NOUN
hassl-841	115	16	firms	firm	NOUN
hassl-841	115	17	,	,	PUNCT
hassl-841	115	18	extracted	extract	VERB
hassl-841	115	19	from	from	ADP
hassl-841	115	20	their	their	PRON
hassl-841	115	21	respective	respective	ADJ
hassl-841	115	22	trs	trs	PROPN
hassl-841	115	23	based	base	VERB
hassl-841	115	24	on	on	ADP
hassl-841	115	25	the	the	DET
hassl-841	115	26	themes	theme	NOUN
hassl-841	115	27	as	as	SCONJ
hassl-841	115	28	set	set	VERB
hassl-841	115	29	out	out	ADP
hassl-841	115	30	in	in	ADP
hassl-841	115	31	table	table	NOUN
hassl-841	115	32	1	1	NUM
hassl-841	115	33	.	.	PUNCT
hassl-841	116	1	the	the	DET
hassl-841	116	2	results	result	NOUN
hassl-841	116	3	are	be	AUX
hassl-841	116	4	discussed	discuss	VERB
hassl-841	116	5	below	below	ADV
hassl-841	116	6	.	.	PUNCT
hassl-841	117	1	table-3	table-3	NUM
hassl-841	117	2	.	.	PUNCT
hassl-841	118	1	definition	definition	NOUN
hassl-841	118	2	or	or	CCONJ
hassl-841	118	3	concept	concept	NOUN
hassl-841	118	4	of	of	ADP
hassl-841	118	5	audit	audit	NOUN
hassl-841	118	6	quality	quality	NOUN
hassl-841	118	7	derived	derive	VERB
hassl-841	118	8	from	from	ADP
hassl-841	118	9	the	the	DET
hassl-841	118	10	trs	trs	PROPN
hassl-841	118	11	.	.	PUNCT
hassl-841	119	1	no	no	DET
hassl-841	119	2	definition	definition	NOUN
hassl-841	119	3	or	or	CCONJ
hassl-841	119	4	concepts	concept	NOUN
hassl-841	119	5	of	of	ADP
hassl-841	119	6	audit	audit	NOUN
hassl-841	119	7	quality	quality	NOUN
hassl-841	119	8	uk	uk	PROPN
hassl-841	119	9	(	(	PUNCT
hassl-841	119	10	9	9	NUM
hassl-841	119	11	trs	trs	PROPN
hassl-841	119	12	)	)	PUNCT
hassl-841	119	13	australia	australia	PROPN
hassl-841	119	14	(	(	PUNCT
hassl-841	119	15	10	10	NUM
hassl-841	119	16	trs	trs	NOUN
hassl-841	119	17	)	)	PUNCT
hassl-841	119	18	total	total	NOUN
hassl-841	119	19	(	(	PUNCT
hassl-841	119	20	uk	uk	PROPN
hassl-841	119	21	&	&	CCONJ
hassl-841	119	22	australia	australia	PROPN
hassl-841	119	23	)	)	PUNCT
hassl-841	120	1	no	no	INTJ
hassl-841	120	2	.	.	PUNCT
hassl-841	121	1	%	%	INTJ
hassl-841	121	2	no	no	INTJ
hassl-841	121	3	.	.	PUNCT
hassl-841	122	1	%	%	INTJ
hassl-841	122	2	no	no	INTJ
hassl-841	122	3	.	.	PUNCT
hassl-841	123	1	%	%	INTJ
hassl-841	123	2	a	a	NOUN
hassl-841	123	3	)	)	PUNCT
hassl-841	123	4	conducting	conduct	VERB
hassl-841	123	5	the	the	DET
hassl-841	123	6	audit	audit	NOUN
hassl-841	123	7	in	in	ADP
hassl-841	123	8	accordance	accordance	NOUN
hassl-841	123	9	with	with	ADP
hassl-841	123	10	auditing	auditing	NOUN
hassl-841	123	11	standards	standard	NOUN
hassl-841	123	12	and	and	CCONJ
hassl-841	123	13	regulatory	regulatory	ADJ
hassl-841	123	14	requirements	requirement	NOUN
hassl-841	123	15	.	.	PUNCT
hassl-841	124	1	b	b	X
hassl-841	124	2	)	)	PUNCT
hassl-841	124	3	capabilities	capability	NOUN
hassl-841	124	4	and	and	CCONJ
hassl-841	124	5	experience	experience	NOUN
hassl-841	124	6	of	of	ADP
hassl-841	124	7	the	the	DET
hassl-841	124	8	audit	audit	NOUN
hassl-841	124	9	team	team	NOUN
hassl-841	124	10	.	.	PUNCT
hassl-841	125	1	c	c	X
hassl-841	125	2	)	)	PUNCT
hassl-841	125	3	independence	independence	NOUN
hassl-841	125	4	/	/	SYM
hassl-841	125	5	ethical	ethical	ADJ
hassl-841	125	6	behaviour	behaviour	NOUN
hassl-841	125	7	of	of	ADP
hassl-841	125	8	the	the	DET
hassl-841	125	9	audit	audit	NOUN
hassl-841	125	10	team	team	NOUN
hassl-841	125	11	.	.	PUNCT
hassl-841	126	1	d	d	X
hassl-841	126	2	)	)	PUNCT
hassl-841	126	3	ability	ability	NOUN
hassl-841	126	4	to	to	PART
hassl-841	126	5	deliver	deliver	VERB
hassl-841	126	6	client	client	NOUN
hassl-841	126	7	service	service	NOUN
hassl-841	126	8	.	.	PUNCT
hassl-841	127	1	e	e	X
hassl-841	127	2	)	)	PUNCT
hassl-841	127	3	(	(	PUNCT
hassl-841	127	4	minimising	minimise	VERB
hassl-841	127	5	)	)	PUNCT
hassl-841	127	6	deficiency	deficiency	NOUN
hassl-841	127	7	findings	finding	NOUN
hassl-841	127	8	from	from	ADP
hassl-841	127	9	inspection	inspection	NOUN
hassl-841	127	10	by	by	ADP
hassl-841	127	11	regulators	regulator	NOUN
hassl-841	127	12	.	.	PUNCT
hassl-841	128	1	f	f	X
hassl-841	128	2	)	)	PUNCT
hassl-841	128	3	professional	professional	ADJ
hassl-841	128	4	scepticism	scepticism	NOUN
hassl-841	128	5	.	.	PUNCT
hassl-841	129	1	9	9	NUM
hassl-841	129	2	9	9	NUM
hassl-841	129	3	8	8	NUM
hassl-841	129	4	2	2	NUM
hassl-841	129	5	8	8	NUM
hassl-841	129	6	7	7	NUM
hassl-841	129	7	100	100	NUM
hassl-841	129	8	%	%	NOUN
hassl-841	129	9	100	100	NUM
hassl-841	129	10	%	%	NOUN
hassl-841	129	11	89	89	NUM
hassl-841	129	12	%	%	NOUN
hassl-841	129	13	22	22	NUM
hassl-841	129	14	%	%	NOUN
hassl-841	129	15	89	89	NUM
hassl-841	129	16	%	%	NOUN
hassl-841	129	17	78	78	NUM
hassl-841	129	18	%	%	NOUN
hassl-841	129	19	8	8	NUM
hassl-841	129	20	7	7	NUM
hassl-841	129	21	10	10	NUM
hassl-841	129	22	5	5	NUM
hassl-841	129	23	3	3	NUM
hassl-841	129	24	7	7	NUM
hassl-841	129	25	80	80	NUM
hassl-841	129	26	%	%	NOUN
hassl-841	129	27	70	70	NUM
hassl-841	129	28	%	%	NOUN
hassl-841	129	29	100	100	NUM
hassl-841	129	30	%	%	NOUN
hassl-841	129	31	50	50	NUM
hassl-841	129	32	%	%	NOUN
hassl-841	129	33	30	30	NUM
hassl-841	129	34	%	%	NOUN
hassl-841	129	35	70	70	NUM
hassl-841	129	36	%	%	NOUN
hassl-841	129	37	17	17	NUM
hassl-841	129	38	16	16	NUM
hassl-841	129	39	18	18	NUM
hassl-841	129	40	7	7	NUM
hassl-841	129	41	11	11	NUM
hassl-841	129	42	14	14	NUM
hassl-841	129	43	89	89	NUM
hassl-841	129	44	%	%	NOUN
hassl-841	129	45	84	84	NUM
hassl-841	129	46	%	%	NOUN
hassl-841	129	47	95	95	NUM
hassl-841	129	48	%	%	NOUN
hassl-841	129	49	37	37	NUM
hassl-841	129	50	%	%	NOUN
hassl-841	129	51	58	58	NUM
hassl-841	129	52	%	%	NOUN
hassl-841	129	53	74	74	NUM
hassl-841	129	54	%	%	NOUN
hassl-841	129	55	source	source	NOUN
hassl-841	129	56	:	:	PUNCT
hassl-841	129	57	transparency	transparency	NOUN
hassl-841	129	58	reports	report	NOUN
hassl-841	129	59	of	of	ADP
hassl-841	129	60	respective	respective	ADJ
hassl-841	129	61	firms	firm	NOUN
hassl-841	129	62	for	for	ADP
hassl-841	129	63	2016	2016	NUM
hassl-841	129	64	.	.	PUNCT
hassl-841	130	1	the	the	DET
hassl-841	130	2	analysis	analysis	NOUN
hassl-841	130	3	of	of	ADP
hassl-841	130	4	trs	trs	PROPN
hassl-841	130	5	showed	show	VERB
hassl-841	130	6	that	that	SCONJ
hassl-841	130	7	most	most	ADJ
hassl-841	130	8	audit	audit	NOUN
hassl-841	130	9	firms	firm	NOUN
hassl-841	130	10	defined	define	VERB
hassl-841	130	11	audit	audit	NOUN
hassl-841	130	12	quality	quality	NOUN
hassl-841	130	13	based	base	VERB
hassl-841	130	14	on	on	ADP
hassl-841	130	15	attributes	attribute	NOUN
hassl-841	130	16	of	of	ADP
hassl-841	130	17	the	the	DET
hassl-841	130	18	engagement	engagement	NOUN
hassl-841	130	19	team	team	NOUN
hassl-841	130	20	.	.	PUNCT
hassl-841	131	1	the	the	DET
hassl-841	131	2	ability	ability	NOUN
hassl-841	131	3	of	of	ADP
hassl-841	131	4	partners	partner	NOUN
hassl-841	131	5	and	and	CCONJ
hassl-841	131	6	staff	staff	NOUN
hassl-841	131	7	to	to	PART
hassl-841	131	8	perform	perform	VERB
hassl-841	131	9	the	the	DET
hassl-841	131	10	audit	audit	NOUN
hassl-841	131	11	in	in	ADP
hassl-841	131	12	accordance	accordance	NOUN
hassl-841	131	13	with	with	ADP
hassl-841	131	14	prescribed	prescribed	ADJ
hassl-841	131	15	standards	standard	NOUN
hassl-841	131	16	and	and	CCONJ
hassl-841	131	17	regulations	regulation	NOUN
hassl-841	131	18	,	,	PUNCT
hassl-841	131	19	ethical	ethical	ADJ
hassl-841	131	20	conduct	conduct	NOUN
hassl-841	131	21	/	/	SYM
hassl-841	131	22	behavior	behavior	NOUN
hassl-841	131	23	and	and	CCONJ
hassl-841	131	24	competency	competency	NOUN
hassl-841	131	25	and	and	CCONJ
hassl-841	131	26	skills	skill	NOUN
hassl-841	131	27	of	of	ADP
hassl-841	131	28	the	the	DET
hassl-841	131	29	audit	audit	NOUN
hassl-841	131	30	team	team	NOUN
hassl-841	131	31	were	be	AUX
hassl-841	131	32	the	the	DET
hassl-841	131	33	key	key	ADJ
hassl-841	131	34	attributes	attribute	NOUN
hassl-841	131	35	of	of	ADP
hassl-841	131	36	audit	audit	NOUN
hassl-841	131	37	quality	quality	NOUN
hassl-841	131	38	.	.	PUNCT
hassl-841	132	1	based	base	VERB
hassl-841	132	2	on	on	ADP
hassl-841	132	3	the	the	DET
hassl-841	132	4	nineteen	nineteen	NUM
hassl-841	132	5	trs	trs	PROPN
hassl-841	132	6	reviewed	review	VERB
hassl-841	132	7	,	,	PUNCT
hassl-841	132	8	almost	almost	ADV
hassl-841	132	9	all	all	DET
hassl-841	132	10	the	the	DET
hassl-841	132	11	firms	firm	NOUN
hassl-841	132	12	indicated	indicate	VERB
hassl-841	132	13	that	that	SCONJ
hassl-841	132	14	independence	independence	NOUN
hassl-841	132	15	of	of	ADP
hassl-841	132	16	the	the	DET
hassl-841	132	17	engagement	engagement	NOUN
hassl-841	132	18	team	team	NOUN
hassl-841	132	19	was	be	AUX
hassl-841	132	20	paramount	paramount	ADJ
hassl-841	132	21	to	to	PART
hassl-841	132	22	audit	audit	VERB
hassl-841	132	23	quality	quality	NOUN
hassl-841	132	24	.	.	PUNCT
hassl-841	133	1	most	most	ADJ
hassl-841	133	2	of	of	ADP
hassl-841	133	3	the	the	DET
hassl-841	133	4	firms	firm	NOUN
hassl-841	133	5	asserted	assert	VERB
hassl-841	133	6	that	that	SCONJ
hassl-841	133	7	integrity	integrity	NOUN
hassl-841	133	8	amongst	amongst	ADP
hassl-841	133	9	their	their	PRON
hassl-841	133	10	professionals	professional	NOUN
hassl-841	133	11	was	be	AUX
hassl-841	133	12	important	important	ADJ
hassl-841	133	13	to	to	ADP
hassl-841	133	14	humanities	humanity	NOUN
hassl-841	133	15	and	and	CCONJ
hassl-841	133	16	social	social	ADJ
hassl-841	133	17	sciences	science	NOUN
hassl-841	133	18	letters	letter	NOUN
hassl-841	133	19	,	,	PUNCT
hassl-841	133	20	2020	2020	NUM
hassl-841	133	21	,	,	PUNCT
hassl-841	133	22	8(1	8(1	NOUN
hassl-841	133	23	):	):	PUNCT
hassl-841	133	24	78	78	NUM
hassl-841	133	25	-	-	SYM
hassl-841	133	26	90	90	NUM
hassl-841	133	27	83	83	NUM
hassl-841	133	28	©	©	PROPN
hassl-841	133	29	2020	2020	NUM
hassl-841	133	30	conscientia	conscientia	PROPN
hassl-841	133	31	beam	beam	PROPN
hassl-841	133	32	.	.	PUNCT
hassl-841	134	1	all	all	DET
hassl-841	134	2	rights	right	NOUN
hassl-841	134	3	reserved	reserve	VERB
hassl-841	134	4	.	.	PUNCT
hassl-841	135	1	guide	guide	VERB
hassl-841	135	2	the	the	DET
hassl-841	135	3	conduct	conduct	NOUN
hassl-841	135	4	of	of	ADP
hassl-841	135	5	the	the	DET
hassl-841	135	6	audit	audit	NOUN
hassl-841	135	7	team	team	NOUN
hassl-841	135	8	and	and	CCONJ
hassl-841	135	9	that	that	SCONJ
hassl-841	135	10	this	this	PRON
hassl-841	135	11	was	be	AUX
hassl-841	135	12	an	an	DET
hassl-841	135	13	integral	integral	ADJ
hassl-841	135	14	infrastructure	infrastructure	NOUN
hassl-841	135	15	of	of	ADP
hassl-841	135	16	audit	audit	NOUN
hassl-841	135	17	quality	quality	NOUN
hassl-841	135	18	.	.	PUNCT
hassl-841	136	1	besides	besides	SCONJ
hassl-841	136	2	ethical	ethical	ADJ
hassl-841	136	3	behaviors	behavior	NOUN
hassl-841	136	4	,	,	PUNCT
hassl-841	136	5	the	the	DET
hassl-841	136	6	other	other	ADJ
hassl-841	136	7	area	area	NOUN
hassl-841	136	8	of	of	ADP
hassl-841	136	9	importance	importance	NOUN
hassl-841	136	10	that	that	PRON
hassl-841	136	11	augments	augment	VERB
hassl-841	136	12	audit	audit	NOUN
hassl-841	136	13	quality	quality	NOUN
hassl-841	136	14	reported	report	VERB
hassl-841	136	15	by	by	ADP
hassl-841	136	16	the	the	DET
hassl-841	136	17	firms	firm	NOUN
hassl-841	136	18	were	be	AUX
hassl-841	136	19	the	the	DET
hassl-841	136	20	competencies	competency	NOUN
hassl-841	136	21	and	and	CCONJ
hassl-841	136	22	capabilities	capability	NOUN
hassl-841	136	23	of	of	ADP
hassl-841	136	24	the	the	DET
hassl-841	136	25	engagement	engagement	NOUN
hassl-841	136	26	team	team	NOUN
hassl-841	136	27	(	(	PUNCT
hassl-841	136	28	all	all	DET
hassl-841	136	29	firms	firm	NOUN
hassl-841	136	30	in	in	ADP
hassl-841	136	31	the	the	DET
hassl-841	136	32	uk	uk	PROPN
hassl-841	136	33	and	and	CCONJ
hassl-841	136	34	70	70	NUM
hassl-841	136	35	%	%	NOUN
hassl-841	136	36	of	of	ADP
hassl-841	136	37	firms	firm	NOUN
hassl-841	136	38	in	in	ADP
hassl-841	136	39	australia	australia	PROPN
hassl-841	136	40	)	)	PUNCT
hassl-841	136	41	and	and	CCONJ
hassl-841	136	42	their	their	PRON
hassl-841	136	43	ability	ability	NOUN
hassl-841	136	44	to	to	PART
hassl-841	136	45	perform	perform	VERB
hassl-841	136	46	the	the	DET
hassl-841	136	47	audit	audit	NOUN
hassl-841	136	48	in	in	ADP
hassl-841	136	49	accordance	accordance	NOUN
hassl-841	136	50	with	with	ADP
hassl-841	136	51	prescribed	prescribed	ADJ
hassl-841	136	52	standards	standard	NOUN
hassl-841	136	53	such	such	ADJ
hassl-841	136	54	as	as	ADP
hassl-841	136	55	the	the	DET
hassl-841	136	56	isas	isa	NOUN
hassl-841	136	57	and	and	CCONJ
hassl-841	136	58	isqc	isqc	NOUN
hassl-841	136	59	1	1	NUM
hassl-841	136	60	and	and	CCONJ
hassl-841	136	61	relevant	relevant	ADJ
hassl-841	136	62	regulations	regulation	NOUN
hassl-841	136	63	(	(	PUNCT
hassl-841	136	64	all	all	DET
hassl-841	136	65	firms	firm	NOUN
hassl-841	136	66	in	in	ADP
hassl-841	136	67	the	the	DET
hassl-841	136	68	uk	uk	PROPN
hassl-841	136	69	and	and	CCONJ
hassl-841	136	70	80	80	NUM
hassl-841	136	71	%	%	NOUN
hassl-841	136	72	of	of	ADP
hassl-841	136	73	firms	firm	NOUN
hassl-841	136	74	in	in	ADP
hassl-841	136	75	australia	australia	PROPN
hassl-841	136	76	)	)	PUNCT
hassl-841	136	77	.	.	PUNCT
hassl-841	137	1	because	because	SCONJ
hassl-841	137	2	of	of	ADP
hassl-841	137	3	this	this	PRON
hassl-841	137	4	,	,	PUNCT
hassl-841	137	5	most	most	ADJ
hassl-841	137	6	firms	firm	NOUN
hassl-841	137	7	had	have	AUX
hassl-841	137	8	made	make	VERB
hassl-841	137	9	substantial	substantial	ADJ
hassl-841	137	10	investment	investment	NOUN
hassl-841	137	11	in	in	ADP
hassl-841	137	12	its	its	PRON
hassl-841	137	13	people	people	NOUN
hassl-841	137	14	;	;	PUNCT
hassl-841	137	15	in	in	ADP
hassl-841	137	16	particular	particular	ADJ
hassl-841	137	17	in	in	ADP
hassl-841	137	18	training	training	NOUN
hassl-841	137	19	and	and	CCONJ
hassl-841	137	20	development	development	NOUN
hassl-841	137	21	.	.	PUNCT
hassl-841	138	1	the	the	DET
hassl-841	138	2	trs	trs	PROPN
hassl-841	138	3	reviewed	review	VERB
hassl-841	138	4	also	also	ADV
hassl-841	138	5	indicated	indicate	VERB
hassl-841	138	6	that	that	SCONJ
hassl-841	138	7	a	a	DET
hassl-841	138	8	vast	vast	ADJ
hassl-841	138	9	majority	majority	NOUN
hassl-841	138	10	of	of	ADP
hassl-841	138	11	the	the	DET
hassl-841	138	12	firms	firm	NOUN
hassl-841	138	13	in	in	ADP
hassl-841	138	14	both	both	DET
hassl-841	138	15	jurisdictions	jurisdiction	NOUN
hassl-841	138	16	cited	cite	VERB
hassl-841	138	17	professional	professional	ADJ
hassl-841	138	18	skepticism	skepticism	NOUN
hassl-841	138	19	amongst	amongst	ADP
hassl-841	138	20	its	its	PRON
hassl-841	138	21	auditors	auditor	NOUN
hassl-841	138	22	to	to	PART
hassl-841	138	23	be	be	AUX
hassl-841	138	24	integral	integral	ADJ
hassl-841	138	25	to	to	PART
hassl-841	138	26	audit	audit	VERB
hassl-841	138	27	quality	quality	NOUN
hassl-841	138	28	.	.	PUNCT
hassl-841	139	1	78	78	NUM
hassl-841	139	2	%	%	NOUN
hassl-841	139	3	of	of	ADP
hassl-841	139	4	uk	uk	PROPN
hassl-841	139	5	firms	firm	NOUN
hassl-841	139	6	and	and	CCONJ
hassl-841	139	7	70	70	NUM
hassl-841	139	8	%	%	NOUN
hassl-841	139	9	of	of	ADP
hassl-841	139	10	australia	australia	PROPN
hassl-841	139	11	firms	firm	NOUN
hassl-841	139	12	reported	report	VERB
hassl-841	139	13	that	that	SCONJ
hassl-841	139	14	they	they	PRON
hassl-841	139	15	placed	place	VERB
hassl-841	139	16	emphasis	emphasis	NOUN
hassl-841	139	17	on	on	ADP
hassl-841	139	18	audit	audit	NOUN
hassl-841	139	19	engagement	engagement	NOUN
hassl-841	139	20	teams	team	NOUN
hassl-841	139	21	to	to	PART
hassl-841	139	22	exercise	exercise	VERB
hassl-841	139	23	professional	professional	ADJ
hassl-841	139	24	judgement	judgement	NOUN
hassl-841	139	25	in	in	ADP
hassl-841	139	26	planning	planning	NOUN
hassl-841	139	27	&	&	CCONJ
hassl-841	139	28	performing	perform	VERB
hassl-841	139	29	an	an	DET
hassl-841	139	30	audit	audit	NOUN
hassl-841	139	31	and	and	CCONJ
hassl-841	139	32	exercise	exercise	VERB
hassl-841	139	33	professional	professional	ADJ
hassl-841	139	34	skepticism	skepticism	NOUN
hassl-841	139	35	when	when	SCONJ
hassl-841	139	36	undertaking	undertake	VERB
hassl-841	139	37	audit	audit	NOUN
hassl-841	139	38	procedures	procedure	NOUN
hassl-841	139	39	and	and	CCONJ
hassl-841	139	40	reaching	reach	VERB
hassl-841	139	41	conclusions	conclusion	NOUN
hassl-841	139	42	.	.	PUNCT
hassl-841	140	1	22	22	NUM
hassl-841	140	2	%	%	NOUN
hassl-841	140	3	of	of	ADP
hassl-841	140	4	uk	uk	PROPN
hassl-841	140	5	firms	firm	NOUN
hassl-841	140	6	and	and	CCONJ
hassl-841	140	7	half	half	NOUN
hassl-841	140	8	of	of	ADP
hassl-841	140	9	australian	australian	ADJ
hassl-841	140	10	firms	firm	NOUN
hassl-841	140	11	noted	note	VERB
hassl-841	140	12	that	that	SCONJ
hassl-841	140	13	as	as	ADP
hassl-841	140	14	service	service	NOUN
hassl-841	140	15	organizations	organization	NOUN
hassl-841	140	16	and	and	CCONJ
hassl-841	140	17	commercial	commercial	ADJ
hassl-841	140	18	enterprises	enterprise	NOUN
hassl-841	140	19	,	,	PUNCT
hassl-841	140	20	the	the	DET
hassl-841	140	21	quality	quality	NOUN
hassl-841	140	22	of	of	ADP
hassl-841	140	23	an	an	DET
hassl-841	140	24	audit	audit	NOUN
hassl-841	140	25	has	have	VERB
hassl-841	140	26	to	to	PART
hassl-841	140	27	transcend	transcend	VERB
hassl-841	140	28	merely	merely	ADV
hassl-841	140	29	compliance	compliance	NOUN
hassl-841	140	30	with	with	ADP
hassl-841	140	31	prescribed	prescribed	ADJ
hassl-841	140	32	standards	standard	NOUN
hassl-841	140	33	,	,	PUNCT
hassl-841	140	34	to	to	PART
hassl-841	140	35	also	also	ADV
hassl-841	140	36	provide	provide	VERB
hassl-841	140	37	the	the	DET
hassl-841	140	38	best	good	ADJ
hassl-841	140	39	service	service	NOUN
hassl-841	140	40	to	to	ADP
hassl-841	140	41	clients	client	NOUN
hassl-841	140	42	.	.	PUNCT
hassl-841	141	1	besides	besides	SCONJ
hassl-841	141	2	talent	talent	NOUN
hassl-841	141	3	or	or	CCONJ
hassl-841	141	4	people	people	NOUN
hassl-841	141	5	attributes	attribute	VERB
hassl-841	141	6	,	,	PUNCT
hassl-841	141	7	public	public	ADJ
hassl-841	141	8	accounting	accounting	NOUN
hassl-841	141	9	practices	practice	NOUN
hassl-841	141	10	in	in	ADP
hassl-841	141	11	the	the	DET
hassl-841	141	12	uk	uk	PROPN
hassl-841	141	13	have	have	AUX
hassl-841	141	14	also	also	ADV
hassl-841	141	15	reported	report	VERB
hassl-841	141	16	audit	audit	NOUN
hassl-841	141	17	quality	quality	NOUN
hassl-841	141	18	in	in	ADP
hassl-841	141	19	terms	term	NOUN
hassl-841	141	20	of	of	ADP
hassl-841	141	21	outcome	outcome	NOUN
hassl-841	141	22	of	of	ADP
hassl-841	141	23	inspections	inspection	NOUN
hassl-841	141	24	from	from	ADP
hassl-841	141	25	regulators	regulator	NOUN
hassl-841	141	26	,	,	PUNCT
hassl-841	141	27	specifically	specifically	ADV
hassl-841	141	28	the	the	DET
hassl-841	141	29	frc	frc	PROPN
hassl-841	141	30	audit	audit	NOUN
hassl-841	141	31	quality	quality	NOUN
hassl-841	141	32	review	review	NOUN
hassl-841	141	33	and	and	CCONJ
hassl-841	141	34	icaew	icaew	VERB
hassl-841	141	35	’s	’s	PART
hassl-841	141	36	annual	annual	ADJ
hassl-841	141	37	inspections	inspection	NOUN
hassl-841	141	38	.	.	PUNCT
hassl-841	142	1	89	89	NUM
hassl-841	142	2	%	%	NOUN
hassl-841	142	3	of	of	ADP
hassl-841	142	4	firms	firm	NOUN
hassl-841	142	5	in	in	ADP
hassl-841	142	6	the	the	DET
hassl-841	142	7	uk	uk	PROPN
hassl-841	142	8	had	have	AUX
hassl-841	142	9	reported	report	VERB
hassl-841	142	10	on	on	ADP
hassl-841	142	11	outcome	outcome	NOUN
hassl-841	142	12	of	of	ADP
hassl-841	142	13	findings	finding	NOUN
hassl-841	142	14	from	from	ADP
hassl-841	142	15	external	external	ADJ
hassl-841	142	16	reporting	reporting	NOUN
hassl-841	142	17	as	as	ADP
hassl-841	142	18	part	part	NOUN
hassl-841	142	19	of	of	ADP
hassl-841	142	20	their	their	PRON
hassl-841	142	21	audit	audit	NOUN
hassl-841	142	22	quality	quality	NOUN
hassl-841	142	23	indicators	indicator	NOUN
hassl-841	142	24	,	,	PUNCT
hassl-841	142	25	whereby	whereby	SCONJ
hassl-841	142	26	a	a	DET
hassl-841	142	27	decrease	decrease	NOUN
hassl-841	142	28	in	in	ADP
hassl-841	142	29	audit	audit	NOUN
hassl-841	142	30	deficiencies	deficiency	NOUN
hassl-841	142	31	reported	report	VERB
hassl-841	142	32	by	by	ADP
hassl-841	142	33	regulators	regulator	NOUN
hassl-841	142	34	was	be	AUX
hassl-841	142	35	regarded	regard	VERB
hassl-841	142	36	as	as	ADP
hassl-841	142	37	an	an	DET
hassl-841	142	38	improvement	improvement	NOUN
hassl-841	142	39	of	of	ADP
hassl-841	142	40	audit	audit	NOUN
hassl-841	142	41	quality	quality	NOUN
hassl-841	142	42	of	of	ADP
hassl-841	142	43	the	the	DET
hassl-841	142	44	firm	firm	NOUN
hassl-841	142	45	.	.	PUNCT
hassl-841	143	1	from	from	ADP
hassl-841	143	2	the	the	DET
hassl-841	143	3	interview	interview	NOUN
hassl-841	143	4	with	with	ADP
hassl-841	143	5	malaysian	malaysian	ADJ
hassl-841	143	6	audit	audit	NOUN
hassl-841	143	7	practitioners	practitioner	NOUN
hassl-841	143	8	and	and	CCONJ
hassl-841	143	9	regulators	regulator	NOUN
hassl-841	143	10	,	,	PUNCT
hassl-841	143	11	the	the	DET
hassl-841	143	12	interviewees	interviewee	NOUN
hassl-841	143	13	generally	generally	ADV
hassl-841	143	14	asserted	assert	VERB
hassl-841	143	15	and	and	CCONJ
hassl-841	143	16	acknowledged	acknowledge	VERB
hassl-841	143	17	that	that	SCONJ
hassl-841	143	18	compliance	compliance	NOUN
hassl-841	143	19	with	with	ADP
hassl-841	143	20	standards	standard	NOUN
hassl-841	143	21	and	and	CCONJ
hassl-841	143	22	regulations	regulation	NOUN
hassl-841	143	23	(	(	PUNCT
hassl-841	143	24	including	include	VERB
hassl-841	143	25	quality	quality	NOUN
hassl-841	143	26	controls	control	NOUN
hassl-841	143	27	requirements	requirement	NOUN
hassl-841	143	28	)	)	PUNCT
hassl-841	143	29	was	be	AUX
hassl-841	143	30	fundamental	fundamental	ADJ
hassl-841	143	31	to	to	PART
hassl-841	143	32	audit	audit	VERB
hassl-841	143	33	quality	quality	NOUN
hassl-841	143	34	.	.	PUNCT
hassl-841	144	1	most	most	ADJ
hassl-841	144	2	of	of	ADP
hassl-841	144	3	the	the	DET
hassl-841	144	4	practitioners	practitioner	NOUN
hassl-841	144	5	and	and	CCONJ
hassl-841	144	6	regulators	regulator	NOUN
hassl-841	144	7	interviewed	interview	VERB
hassl-841	144	8	also	also	ADV
hassl-841	144	9	asserted	assert	VERB
hassl-841	144	10	the	the	DET
hassl-841	144	11	importance	importance	NOUN
hassl-841	144	12	of	of	ADP
hassl-841	144	13	partners	partner	NOUN
hassl-841	144	14	and	and	CCONJ
hassl-841	144	15	staff	staff	NOUN
hassl-841	144	16	having	have	VERB
hassl-841	144	17	the	the	DET
hassl-841	144	18	right	right	ADJ
hassl-841	144	19	mind	mind	NOUN
hassl-841	144	20	-	-	PUNCT
hassl-841	144	21	set	set	VERB
hassl-841	144	22	(	(	PUNCT
hassl-841	144	23	i.e.	i.e.	X
hassl-841	144	24	professional	professional	ADJ
hassl-841	144	25	skepticism	skepticism	NOUN
hassl-841	144	26	)	)	PUNCT
hassl-841	144	27	,	,	PUNCT
hassl-841	144	28	integrity	integrity	NOUN
hassl-841	144	29	and	and	CCONJ
hassl-841	144	30	independence	independence	NOUN
hassl-841	144	31	when	when	SCONJ
hassl-841	144	32	performing	perform	VERB
hassl-841	144	33	the	the	DET
hassl-841	144	34	audit	audit	NOUN
hassl-841	144	35	to	to	PART
hassl-841	144	36	ensure	ensure	VERB
hassl-841	144	37	the	the	DET
hassl-841	144	38	quality	quality	NOUN
hassl-841	144	39	of	of	ADP
hassl-841	144	40	audit	audit	NOUN
hassl-841	144	41	was	be	AUX
hassl-841	144	42	achieved	achieve	VERB
hassl-841	144	43	.	.	PUNCT
hassl-841	145	1	4.2	4.2	NUM
hassl-841	145	2	.	.	PUNCT
hassl-841	145	3	talent	talent	NOUN
hassl-841	145	4	management	management	NOUN
hassl-841	145	5	practices	practice	VERB
hassl-841	145	6	the	the	DET
hassl-841	145	7	talent	talent	NOUN
hassl-841	145	8	management	management	NOUN
hassl-841	145	9	practices	practice	NOUN
hassl-841	145	10	prescribed	prescribe	VERB
hassl-841	145	11	by	by	ADP
hassl-841	145	12	public	public	ADJ
hassl-841	145	13	accounting	accounting	NOUN
hassl-841	145	14	firms	firm	NOUN
hassl-841	145	15	as	as	SCONJ
hassl-841	145	16	reported	report	VERB
hassl-841	145	17	in	in	ADP
hassl-841	145	18	the	the	DET
hassl-841	145	19	trs	trs	PROPN
hassl-841	145	20	are	be	AUX
hassl-841	145	21	set	set	VERB
hassl-841	145	22	out	out	ADP
hassl-841	145	23	in	in	ADP
hassl-841	145	24	table	table	NOUN
hassl-841	145	25	4	4	NUM
hassl-841	145	26	.	.	PUNCT
hassl-841	146	1	4.2.1	4.2.1	NUM
hassl-841	146	2	.	.	PUNCT
hassl-841	147	1	talent	talent	NOUN
hassl-841	147	2	management	management	NOUN
hassl-841	147	3	policy	policy	NOUN
hassl-841	147	4	with	with	ADP
hassl-841	147	5	regards	regard	NOUN
hassl-841	147	6	to	to	ADP
hassl-841	147	7	establishing	establish	VERB
hassl-841	147	8	a	a	DET
hassl-841	147	9	talent	talent	NOUN
hassl-841	147	10	management	management	NOUN
hassl-841	147	11	policy	policy	NOUN
hassl-841	147	12	,	,	PUNCT
hassl-841	147	13	the	the	DET
hassl-841	147	14	majority	majority	NOUN
hassl-841	147	15	of	of	ADP
hassl-841	147	16	the	the	DET
hassl-841	147	17	firms	firm	NOUN
hassl-841	147	18	did	do	AUX
hassl-841	147	19	not	not	PART
hassl-841	147	20	indicate	indicate	VERB
hassl-841	147	21	having	have	VERB
hassl-841	147	22	a	a	DET
hassl-841	147	23	formalized	formalize	VERB
hassl-841	147	24	talent	talent	NOUN
hassl-841	147	25	management	management	NOUN
hassl-841	147	26	policy	policy	NOUN
hassl-841	147	27	.	.	PUNCT
hassl-841	148	1	only	only	ADV
hassl-841	148	2	four	four	NUM
hassl-841	148	3	firms	firm	NOUN
hassl-841	148	4	in	in	ADP
hassl-841	148	5	the	the	DET
hassl-841	148	6	uk	uk	PROPN
hassl-841	148	7	and	and	CCONJ
hassl-841	148	8	australia	australia	PROPN
hassl-841	148	9	respectively	respectively	ADV
hassl-841	148	10	had	have	AUX
hassl-841	148	11	reported	report	VERB
hassl-841	148	12	on	on	ADP
hassl-841	148	13	talent	talent	NOUN
hassl-841	148	14	management	management	NOUN
hassl-841	148	15	policy	policy	NOUN
hassl-841	148	16	.	.	PUNCT
hassl-841	149	1	among	among	ADP
hassl-841	149	2	the	the	DET
hassl-841	149	3	firms	firm	NOUN
hassl-841	149	4	that	that	PRON
hassl-841	149	5	had	have	AUX
hassl-841	149	6	indicated	indicate	VERB
hassl-841	149	7	such	such	ADJ
hassl-841	149	8	policies	policy	NOUN
hassl-841	149	9	were	be	AUX
hassl-841	149	10	gt	gt	PRON
hassl-841	149	11	referred	refer	VERB
hassl-841	149	12	as	as	ADP
hassl-841	149	13	―people	―people	NOUN
hassl-841	149	14	practices	practice	NOUN
hassl-841	149	15	or	or	CCONJ
hassl-841	149	16	controls‖	controls‖	NUM
hassl-841	149	17	and	and	CCONJ
hassl-841	149	18	kpmg	kpmg	PROPN
hassl-841	149	19	uk	uk	PROPN
hassl-841	149	20	referred	refer	VERB
hassl-841	149	21	as	as	ADP
hassl-841	149	22	―people	―people	NOUN
hassl-841	149	23	practices	practice	NOUN
hassl-841	149	24	–	–	PUNCT
hassl-841	149	25	our	our	PRON
hassl-841	149	26	deal‖.	deal‖.	NUM
hassl-841	149	27	of	of	ADP
hassl-841	149	28	the	the	DET
hassl-841	149	29	firms	firm	NOUN
hassl-841	149	30	that	that	PRON
hassl-841	149	31	have	have	AUX
hassl-841	149	32	reported	report	VERB
hassl-841	149	33	on	on	ADP
hassl-841	149	34	the	the	DET
hassl-841	149	35	existence	existence	NOUN
hassl-841	149	36	of	of	ADP
hassl-841	149	37	such	such	ADJ
hassl-841	149	38	policies	policy	NOUN
hassl-841	149	39	,	,	PUNCT
hassl-841	149	40	two	two	NUM
hassl-841	149	41	main	main	ADJ
hassl-841	149	42	findings	finding	NOUN
hassl-841	149	43	relating	relate	VERB
hassl-841	149	44	to	to	ADP
hassl-841	149	45	talent	talent	NOUN
hassl-841	149	46	management	management	NOUN
hassl-841	149	47	have	have	AUX
hassl-841	149	48	been	be	AUX
hassl-841	149	49	noted	note	VERB
hassl-841	149	50	.	.	PUNCT
hassl-841	150	1	firstly	firstly	ADV
hassl-841	150	2	,	,	PUNCT
hassl-841	150	3	44	44	NUM
hassl-841	150	4	%	%	NOUN
hassl-841	150	5	of	of	ADP
hassl-841	150	6	uk	uk	PROPN
hassl-841	150	7	firms	firm	NOUN
hassl-841	150	8	and	and	CCONJ
hassl-841	150	9	40	40	NUM
hassl-841	150	10	%	%	NOUN
hassl-841	150	11	of	of	ADP
hassl-841	150	12	australian	australian	ADJ
hassl-841	150	13	firms	firm	NOUN
hassl-841	150	14	indicated	indicate	VERB
hassl-841	150	15	that	that	SCONJ
hassl-841	150	16	having	have	VERB
hassl-841	150	17	an	an	DET
hassl-841	150	18	established	establish	VERB
hassl-841	150	19	talent	talent	NOUN
hassl-841	150	20	management	management	NOUN
hassl-841	150	21	policy	policy	NOUN
hassl-841	150	22	forms	form	VERB
hassl-841	150	23	part	part	NOUN
hassl-841	150	24	of	of	ADP
hassl-841	150	25	the	the	DET
hassl-841	150	26	firm	firm	NOUN
hassl-841	150	27	’s	’s	PART
hassl-841	150	28	overall	overall	ADJ
hassl-841	150	29	strategy	strategy	NOUN
hassl-841	150	30	.	.	PUNCT
hassl-841	151	1	secondly	secondly	ADV
hassl-841	151	2	,	,	PUNCT
hassl-841	151	3	half	half	NOUN
hassl-841	151	4	of	of	ADP
hassl-841	151	5	the	the	DET
hassl-841	151	6	firms	firm	NOUN
hassl-841	151	7	that	that	PRON
hassl-841	151	8	have	have	AUX
hassl-841	151	9	reported	report	VERB
hassl-841	151	10	on	on	ADP
hassl-841	151	11	the	the	DET
hassl-841	151	12	importance	importance	NOUN
hassl-841	151	13	of	of	ADP
hassl-841	151	14	talent	talent	NOUN
hassl-841	151	15	management	management	NOUN
hassl-841	151	16	policies	policy	NOUN
hassl-841	151	17	as	as	ADP
hassl-841	151	18	part	part	NOUN
hassl-841	151	19	of	of	ADP
hassl-841	151	20	their	their	PRON
hassl-841	151	21	overall	overall	ADJ
hassl-841	151	22	strategy	strategy	NOUN
hassl-841	151	23	further	far	ADV
hassl-841	151	24	point	point	VERB
hassl-841	151	25	out	out	ADP
hassl-841	151	26	that	that	SCONJ
hassl-841	151	27	having	have	VERB
hassl-841	151	28	a	a	DET
hassl-841	151	29	talent	talent	NOUN
hassl-841	151	30	management	management	NOUN
hassl-841	151	31	policy	policy	NOUN
hassl-841	151	32	is	be	AUX
hassl-841	151	33	vital	vital	ADJ
hassl-841	151	34	to	to	PART
hassl-841	151	35	drive	drive	VERB
hassl-841	151	36	overall	overall	ADJ
hassl-841	151	37	talent	talent	NOUN
hassl-841	151	38	management	management	NOUN
hassl-841	151	39	and	and	CCONJ
hassl-841	151	40	career	career	NOUN
hassl-841	151	41	planning	planning	NOUN
hassl-841	151	42	of	of	ADP
hassl-841	151	43	their	their	PRON
hassl-841	151	44	partners	partner	NOUN
hassl-841	151	45	and	and	CCONJ
hassl-841	151	46	professional	professional	ADJ
hassl-841	151	47	staff	staff	NOUN
hassl-841	151	48	.	.	PUNCT
hassl-841	152	1	while	while	SCONJ
hassl-841	152	2	the	the	DET
hassl-841	152	3	content	content	NOUN
hassl-841	152	4	analysis	analysis	NOUN
hassl-841	152	5	had	have	AUX
hassl-841	152	6	not	not	PART
hassl-841	152	7	indicated	indicate	VERB
hassl-841	152	8	a	a	DET
hassl-841	152	9	significant	significant	ADJ
hassl-841	152	10	proportion	proportion	NOUN
hassl-841	152	11	of	of	ADP
hassl-841	152	12	firms	firm	NOUN
hassl-841	152	13	highlighting	highlight	VERB
hassl-841	152	14	the	the	DET
hassl-841	152	15	role	role	NOUN
hassl-841	152	16	or	or	CCONJ
hassl-841	152	17	impact	impact	NOUN
hassl-841	152	18	of	of	ADP
hassl-841	152	19	an	an	DET
hassl-841	152	20	established	establish	VERB
hassl-841	152	21	talent	talent	NOUN
hassl-841	152	22	management	management	NOUN
hassl-841	152	23	policy	policy	NOUN
hassl-841	152	24	on	on	ADP
hassl-841	152	25	audit	audit	NOUN
hassl-841	152	26	quality	quality	NOUN
hassl-841	152	27	,	,	PUNCT
hassl-841	152	28	the	the	DET
hassl-841	152	29	interviews	interview	NOUN
hassl-841	152	30	with	with	ADP
hassl-841	152	31	practitioners	practitioner	NOUN
hassl-841	152	32	on	on	ADP
hassl-841	152	33	the	the	DET
hassl-841	152	34	other	other	ADJ
hassl-841	152	35	hand	hand	NOUN
hassl-841	152	36	revealed	reveal	VERB
hassl-841	152	37	the	the	DET
hassl-841	152	38	significance	significance	NOUN
hassl-841	152	39	of	of	ADP
hassl-841	152	40	having	have	VERB
hassl-841	152	41	a	a	DET
hassl-841	152	42	formal	formal	ADJ
hassl-841	152	43	,	,	PUNCT
hassl-841	152	44	written	write	VERB
hassl-841	152	45	and	and	CCONJ
hassl-841	152	46	established	establish	VERB
hassl-841	152	47	talent	talent	NOUN
hassl-841	152	48	management	management	NOUN
hassl-841	152	49	policy	policy	NOUN
hassl-841	152	50	within	within	ADP
hassl-841	152	51	the	the	DET
hassl-841	152	52	firm	firm	NOUN
hassl-841	152	53	to	to	PART
hassl-841	152	54	drive	drive	VERB
hassl-841	152	55	talent	talent	NOUN
hassl-841	152	56	management	management	NOUN
hassl-841	152	57	practices	practice	NOUN
hassl-841	152	58	to	to	PART
hassl-841	152	59	ensure	ensure	VERB
hassl-841	152	60	that	that	SCONJ
hassl-841	152	61	the	the	DET
hassl-841	152	62	right	right	ADJ
hassl-841	152	63	people	people	NOUN
hassl-841	152	64	were	be	AUX
hassl-841	152	65	brought	bring	VERB
hassl-841	152	66	into	into	ADP
hassl-841	152	67	the	the	DET
hassl-841	152	68	firm	firm	NOUN
hassl-841	152	69	and	and	CCONJ
hassl-841	152	70	that	that	SCONJ
hassl-841	152	71	they	they	PRON
hassl-841	152	72	were	be	AUX
hassl-841	152	73	properly	properly	ADV
hassl-841	152	74	developed	develop	VERB
hassl-841	152	75	and	and	CCONJ
hassl-841	152	76	consequently	consequently	ADV
hassl-841	152	77	retained	retain	VERB
hassl-841	152	78	.	.	PUNCT
hassl-841	153	1	some	some	PRON
hassl-841	153	2	of	of	ADP
hassl-841	153	3	the	the	DET
hassl-841	153	4	feedback	feedback	NOUN
hassl-841	153	5	on	on	ADP
hassl-841	153	6	this	this	PRON
hassl-841	153	7	were	be	AUX
hassl-841	153	8	as	as	SCONJ
hassl-841	153	9	follows	follow	VERB
hassl-841	153	10	:	:	PUNCT
hassl-841	153	11	“	"	PUNCT
hassl-841	153	12	a	a	DET
hassl-841	153	13	talent	talent	NOUN
hassl-841	153	14	management	management	NOUN
hassl-841	153	15	policy	policy	NOUN
hassl-841	153	16	is	be	AUX
hassl-841	153	17	very	very	ADV
hassl-841	153	18	important	important	ADJ
hassl-841	153	19	,	,	PUNCT
hassl-841	153	20	because	because	SCONJ
hassl-841	153	21	without	without	ADP
hassl-841	153	22	a	a	DET
hassl-841	153	23	policy	policy	NOUN
hassl-841	153	24	there	there	ADV
hassl-841	153	25	isn‟t	isn‟t	NUM
hassl-841	153	26	a	a	DET
hassl-841	153	27	direction	direction	NOUN
hassl-841	153	28	on	on	ADP
hassl-841	153	29	how	how	SCONJ
hassl-841	153	30	to	to	PART
hassl-841	153	31	manage	manage	VERB
hassl-841	153	32	the	the	DET
hassl-841	153	33	people	people	NOUN
hassl-841	153	34	.	.	PUNCT
hassl-841	154	1	if	if	SCONJ
hassl-841	154	2	it‟s	it‟s	PROPN
hassl-841	154	3	not	not	PART
hassl-841	154	4	written	write	VERB
hassl-841	154	5	down	down	ADP
hassl-841	154	6	or	or	CCONJ
hassl-841	154	7	it‟s	it‟s	PROPN
hassl-841	154	8	not	not	PART
hassl-841	154	9	documented	document	VERB
hassl-841	154	10	,	,	PUNCT
hassl-841	154	11	it	it	PRON
hassl-841	154	12	can	can	AUX
hassl-841	154	13	be	be	AUX
hassl-841	154	14	easily	easily	ADV
hassl-841	154	15	off	off	ADP
hassl-841	154	16	tangent	tangent	NOUN
hassl-841	154	17	”	"	PUNCT
hassl-841	154	18	(	(	PUNCT
hassl-841	154	19	smp	smp	NOUN
hassl-841	154	20	1	1	NUM
hassl-841	154	21	)	)	PUNCT
hassl-841	154	22	.	.	PUNCT
hassl-841	155	1	humanities	humanity	NOUN
hassl-841	155	2	and	and	CCONJ
hassl-841	155	3	social	social	ADJ
hassl-841	155	4	sciences	science	NOUN
hassl-841	155	5	letters	letter	NOUN
hassl-841	155	6	,	,	PUNCT
hassl-841	155	7	2020	2020	NUM
hassl-841	155	8	,	,	PUNCT
hassl-841	155	9	8(1	8(1	NOUN
hassl-841	155	10	):	):	PUNCT
hassl-841	155	11	78	78	NUM
hassl-841	155	12	-	-	SYM
hassl-841	155	13	90	90	NUM
hassl-841	155	14	84	84	NUM
hassl-841	155	15	©	©	PROPN
hassl-841	155	16	2020	2020	NUM
hassl-841	155	17	conscientia	conscientia	PROPN
hassl-841	155	18	beam	beam	PROPN
hassl-841	155	19	.	.	PUNCT
hassl-841	156	1	all	all	DET
hassl-841	156	2	rights	right	NOUN
hassl-841	156	3	reserved	reserve	VERB
hassl-841	156	4	.	.	PUNCT
hassl-841	157	1	“	"	PUNCT
hassl-841	157	2	it‟s	it‟s	PROPN
hassl-841	157	3	very	very	ADV
hassl-841	157	4	important	important	ADJ
hassl-841	157	5	for	for	SCONJ
hassl-841	157	6	a	a	DET
hassl-841	157	7	firm	firm	NOUN
hassl-841	157	8	to	to	PART
hassl-841	157	9	have	have	VERB
hassl-841	157	10	an	an	DET
hassl-841	157	11	established	establish	VERB
hassl-841	157	12	talent	talent	NOUN
hassl-841	157	13	management	management	NOUN
hassl-841	157	14	policy	policy	NOUN
hassl-841	157	15	.	.	PUNCT
hassl-841	158	1	while	while	SCONJ
hassl-841	158	2	getting	get	VERB
hassl-841	158	3	talent	talent	NOUN
hassl-841	158	4	is	be	AUX
hassl-841	158	5	not	not	PART
hassl-841	158	6	an	an	DET
hassl-841	158	7	issue	issue	NOUN
hassl-841	158	8	,	,	PUNCT
hassl-841	158	9	the	the	DET
hassl-841	158	10	bigger	big	ADJ
hassl-841	158	11	challenge	challenge	NOUN
hassl-841	158	12	faced	face	VERB
hassl-841	158	13	is	be	AUX
hassl-841	158	14	keeping	keep	VERB
hassl-841	158	15	the	the	DET
hassl-841	158	16	talent	talent	NOUN
hassl-841	158	17	.	.	PUNCT
hassl-841	159	1	we	we	PRON
hassl-841	159	2	want	want	VERB
hassl-841	159	3	to	to	PART
hassl-841	159	4	ensure	ensure	VERB
hassl-841	159	5	that	that	SCONJ
hassl-841	159	6	the	the	DET
hassl-841	159	7	people	people	NOUN
hassl-841	159	8	who	who	PRON
hassl-841	159	9	leave	leave	VERB
hassl-841	159	10	are	be	AUX
hassl-841	159	11	the	the	DET
hassl-841	159	12	people	people	NOUN
hassl-841	159	13	who	who	PRON
hassl-841	159	14	we	we	PRON
hassl-841	159	15	don‟t	don‟t	X
hassl-841	159	16	want	want	VERB
hassl-841	159	17	to	to	PART
hassl-841	159	18	keep	keep	VERB
hassl-841	159	19	.	.	PUNCT
hassl-841	159	20	”	"	PUNCT
hassl-841	160	1	(	(	PUNCT
hassl-841	160	2	bf1	bf1	PROPN
hassl-841	160	3	)	)	PUNCT
hassl-841	160	4	.	.	PUNCT
hassl-841	161	1	table-4	table-4	PROPN
hassl-841	161	2	.	.	PUNCT
hassl-841	161	3	talent	talent	NOUN
hassl-841	161	4	management	management	NOUN
hassl-841	161	5	practices	practice	NOUN
hassl-841	161	6	associated	associate	VERB
hassl-841	161	7	with	with	ADP
hassl-841	161	8	audit	audit	NOUN
hassl-841	161	9	quality	quality	NOUN
hassl-841	161	10	derived	derive	VERB
hassl-841	161	11	from	from	ADP
hassl-841	161	12	the	the	DET
hassl-841	161	13	trs	trs	PROPN
hassl-841	161	14	.	.	PUNCT
hassl-841	162	1	no	no	DET
hassl-841	162	2	talent	talent	NOUN
hassl-841	162	3	management	management	NOUN
hassl-841	162	4	practices	practice	NOUN
hassl-841	162	5	associated	associate	VERB
hassl-841	162	6	with	with	ADP
hassl-841	162	7	achieving	achieve	VERB
hassl-841	162	8	audit	audit	NOUN
hassl-841	162	9	quality	quality	NOUN
hassl-841	162	10	uk	uk	PROPN
hassl-841	162	11	(	(	PUNCT
hassl-841	162	12	9	9	NUM
hassl-841	162	13	trs	trs	PROPN
hassl-841	162	14	)	)	PUNCT
hassl-841	162	15	australia	australia	PROPN
hassl-841	162	16	(	(	PUNCT
hassl-841	162	17	10	10	NUM
hassl-841	162	18	trs	trs	NOUN
hassl-841	162	19	)	)	PUNCT
hassl-841	162	20	total	total	NOUN
hassl-841	162	21	(	(	PUNCT
hassl-841	162	22	uk	uk	PROPN
hassl-841	162	23	&	&	CCONJ
hassl-841	162	24	australia	australia	PROPN
hassl-841	162	25	)	)	PUNCT
hassl-841	163	1	no	no	INTJ
hassl-841	163	2	.	.	PUNCT
hassl-841	164	1	%	%	INTJ
hassl-841	164	2	no	no	INTJ
hassl-841	164	3	.	.	PUNCT
hassl-841	165	1	%	%	INTJ
hassl-841	165	2	no	no	INTJ
hassl-841	165	3	.	.	PUNCT
hassl-841	166	1	%	%	NOUN
hassl-841	167	1	1	1	NUM
hassl-841	167	2	.	.	NUM
hassl-841	167	3	established	establish	VERB
hassl-841	167	4	talent	talent	NOUN
hassl-841	167	5	management	management	NOUN
hassl-841	167	6	policy	policy	NOUN
hassl-841	167	7	:	:	PUNCT
hassl-841	167	8	a	a	X
hassl-841	167	9	)	)	PUNCT
hassl-841	167	10	part	part	NOUN
hassl-841	167	11	of	of	ADP
hassl-841	167	12	the	the	DET
hassl-841	167	13	firm	firm	NOUN
hassl-841	167	14	’s	’s	PART
hassl-841	167	15	strategy	strategy	NOUN
hassl-841	167	16	b	b	PROPN
hassl-841	167	17	)	)	PUNCT
hassl-841	167	18	for	for	ADP
hassl-841	167	19	human	human	ADJ
hassl-841	167	20	resource	resource	NOUN
hassl-841	167	21	management	management	NOUN
hassl-841	167	22	&	&	CCONJ
hassl-841	167	23	career	career	NOUN
hassl-841	167	24	planning	plan	VERB
hassl-841	167	25	4	4	NUM
hassl-841	167	26	2	2	NUM
hassl-841	167	27	44	44	NUM
hassl-841	167	28	%	%	NOUN
hassl-841	167	29	22	22	NUM
hassl-841	167	30	%	%	NOUN
hassl-841	167	31	4	4	NUM
hassl-841	167	32	3	3	NUM
hassl-841	167	33	40	40	NUM
hassl-841	167	34	%	%	NOUN
hassl-841	167	35	30	30	NUM
hassl-841	167	36	%	%	NOUN
hassl-841	167	37	8	8	NUM
hassl-841	167	38	5	5	NUM
hassl-841	167	39	42	42	NUM
hassl-841	167	40	%	%	NOUN
hassl-841	167	41	26	26	NUM
hassl-841	167	42	%	%	NOUN
hassl-841	167	43	2	2	NUM
hassl-841	167	44	.	.	X
hassl-841	168	1	recruitment	recruitment	NOUN
hassl-841	168	2	:	:	PUNCT
hassl-841	168	3	a	a	X
hassl-841	168	4	)	)	PUNCT
hassl-841	168	5	graduate	graduate	NOUN
hassl-841	168	6	and	and	CCONJ
hassl-841	168	7	experienced	experienced	ADJ
hassl-841	168	8	hires	hire	NOUN
hassl-841	168	9	routes	route	NOUN
hassl-841	168	10	b	b	NOUN
hassl-841	168	11	)	)	PUNCT
hassl-841	168	12	diversity	diversity	NOUN
hassl-841	168	13	in	in	ADP
hassl-841	168	14	hiring	hire	VERB
hassl-841	168	15	c	c	NOUN
hassl-841	168	16	)	)	PUNCT
hassl-841	168	17	skills	skill	NOUN
hassl-841	168	18	and	and	CCONJ
hassl-841	168	19	competency	competency	NOUN
hassl-841	168	20	assessments	assessment	NOUN
hassl-841	168	21	for	for	ADP
hassl-841	168	22	selection	selection	NOUN
hassl-841	168	23	d	d	NOUN
hassl-841	168	24	)	)	PUNCT
hassl-841	168	25	ethical	ethical	ADJ
hassl-841	168	26	values	value	NOUN
hassl-841	168	27	of	of	ADP
hassl-841	168	28	new	new	ADJ
hassl-841	168	29	hires	hire	NOUN
hassl-841	168	30	5	5	NUM
hassl-841	168	31	4	4	NUM
hassl-841	168	32	7	7	NUM
hassl-841	168	33	3	3	NUM
hassl-841	168	34	56	56	NUM
hassl-841	168	35	%	%	NOUN
hassl-841	168	36	44	44	NUM
hassl-841	168	37	%	%	NOUN
hassl-841	168	38	78	78	NUM
hassl-841	168	39	%	%	NOUN
hassl-841	168	40	33	33	NUM
hassl-841	168	41	%	%	NOUN
hassl-841	168	42	3	3	NUM
hassl-841	168	43	3	3	NUM
hassl-841	168	44	5	5	NUM
hassl-841	168	45	1	1	NUM
hassl-841	168	46	30	30	NUM
hassl-841	168	47	%	%	NOUN
hassl-841	168	48	30	30	NUM
hassl-841	168	49	%	%	NOUN
hassl-841	168	50	50	50	NUM
hassl-841	168	51	%	%	NOUN
hassl-841	168	52	10	10	NUM
hassl-841	168	53	%	%	NOUN
hassl-841	168	54	8	8	NUM
hassl-841	168	55	7	7	NUM
hassl-841	168	56	12	12	NUM
hassl-841	168	57	4	4	NUM
hassl-841	168	58	42	42	NUM
hassl-841	168	59	%	%	NOUN
hassl-841	168	60	37	37	NUM
hassl-841	168	61	%	%	NOUN
hassl-841	168	62	63	63	NUM
hassl-841	168	63	%	%	NOUN
hassl-841	168	64	21	21	NUM
hassl-841	168	65	%	%	NOUN
hassl-841	168	66	3	3	NUM
hassl-841	168	67	.	.	PUNCT
hassl-841	169	1	ethics	ethic	NOUN
hassl-841	169	2	management	management	NOUN
hassl-841	169	3	:	:	PUNCT
hassl-841	169	4	a	a	X
hassl-841	169	5	)	)	PUNCT
hassl-841	169	6	independence	independence	NOUN
hassl-841	169	7	and	and	CCONJ
hassl-841	169	8	other	other	ADJ
hassl-841	169	9	ethical	ethical	ADJ
hassl-841	169	10	compliance	compliance	NOUN
hassl-841	169	11	of	of	ADP
hassl-841	169	12	isqc	isqc	NOUN
hassl-841	169	13	1	1	NUM
hassl-841	169	14	b	b	NOUN
hassl-841	169	15	)	)	PUNCT
hassl-841	169	16	code	code	NOUN
hassl-841	169	17	of	of	ADP
hassl-841	169	18	conduct	conduct	NOUN
hassl-841	169	19	or	or	CCONJ
hassl-841	169	20	ethics	ethic	NOUN
hassl-841	169	21	c	c	NOUN
hassl-841	169	22	)	)	PUNCT
hassl-841	169	23	person	person	NOUN
hassl-841	169	24	in	in	ADP
hassl-841	169	25	charge	charge	NOUN
hassl-841	169	26	or	or	CCONJ
hassl-841	169	27	team	team	NOUN
hassl-841	169	28	overseeing	oversee	VERB
hassl-841	169	29	ethics	ethic	NOUN
hassl-841	169	30	management	management	NOUN
hassl-841	169	31	d	d	NOUN
hassl-841	169	32	)	)	PUNCT
hassl-841	169	33	tone	tone	NOUN
hassl-841	169	34	from	from	ADP
hassl-841	169	35	the	the	DET
hassl-841	169	36	top	top	ADJ
hassl-841	169	37	drives	drive	VERB
hassl-841	169	38	ethical	ethical	ADJ
hassl-841	169	39	behavior	behavior	NOUN
hassl-841	169	40	9	9	NUM
hassl-841	169	41	8	8	NUM
hassl-841	169	42	8	8	NUM
hassl-841	169	43	6	6	NUM
hassl-841	169	44	100	100	NUM
hassl-841	169	45	%	%	NOUN
hassl-841	169	46	89	89	NUM
hassl-841	169	47	%	%	NOUN
hassl-841	169	48	89	89	NUM
hassl-841	169	49	%	%	NOUN
hassl-841	169	50	67	67	NUM
hassl-841	169	51	%	%	NOUN
hassl-841	169	52	10	10	NUM
hassl-841	169	53	9	9	NUM
hassl-841	169	54	8	8	NUM
hassl-841	169	55	2	2	NUM
hassl-841	169	56	100	100	NUM
hassl-841	169	57	%	%	NOUN
hassl-841	169	58	90	90	NUM
hassl-841	169	59	%	%	NOUN
hassl-841	169	60	80	80	NUM
hassl-841	169	61	%	%	NOUN
hassl-841	169	62	20	20	NUM
hassl-841	169	63	%	%	NOUN
hassl-841	169	64	19	19	NUM
hassl-841	169	65	17	17	NUM
hassl-841	169	66	16	16	NUM
hassl-841	169	67	8	8	NUM
hassl-841	169	68	100	100	NUM
hassl-841	169	69	%	%	NOUN
hassl-841	169	70	89	89	NUM
hassl-841	169	71	%	%	NOUN
hassl-841	169	72	84	84	NUM
hassl-841	169	73	%	%	NOUN
hassl-841	169	74	47	47	NUM
hassl-841	169	75	%	%	NOUN
hassl-841	169	76	4	4	NUM
hassl-841	169	77	.	.	PUNCT
hassl-841	169	78	training	training	NOUN
hassl-841	169	79	and	and	CCONJ
hassl-841	169	80	development	development	NOUN
hassl-841	169	81	:	:	PUNCT
hassl-841	169	82	a	a	X
hassl-841	169	83	)	)	PUNCT
hassl-841	169	84	mandatory	mandatory	ADJ
hassl-841	169	85	cpe	cpe	PROPN
hassl-841	169	86	/	/	SYM
hassl-841	169	87	cpd	cpd	NOUN
hassl-841	169	88	hours	hour	NOUN
hassl-841	169	89	b	b	NOUN
hassl-841	169	90	)	)	PUNCT
hassl-841	169	91	specific	specific	ADJ
hassl-841	169	92	or	or	CCONJ
hassl-841	169	93	mandatory	mandatory	ADJ
hassl-841	169	94	topics	topic	NOUN
hassl-841	169	95	to	to	PART
hassl-841	169	96	be	be	AUX
hassl-841	169	97	covered	cover	VERB
hassl-841	169	98	c	c	NOUN
hassl-841	169	99	)	)	PUNCT
hassl-841	169	100	structured	structured	ADJ
hassl-841	169	101	/	/	SYM
hassl-841	169	102	class	class	NOUN
hassl-841	169	103	room	room	NOUN
hassl-841	169	104	training	training	NOUN
hassl-841	169	105	d	d	NOUN
hassl-841	169	106	)	)	PUNCT
hassl-841	169	107	on	on	ADP
hassl-841	169	108	-	-	PUNCT
hassl-841	169	109	the	the	DET
hassl-841	169	110	-	-	PUNCT
hassl-841	169	111	job	job	NOUN
hassl-841	169	112	training	training	NOUN
hassl-841	169	113	e	e	NOUN
hassl-841	169	114	)	)	PUNCT
hassl-841	169	115	e	e	X
hassl-841	169	116	-	-	ADJ
hassl-841	169	117	learning	learn	VERB
hassl-841	169	118	2	2	NUM
hassl-841	169	119	2	2	NUM
hassl-841	169	120	5	5	NUM
hassl-841	169	121	5	5	NUM
hassl-841	169	122	1	1	NUM
hassl-841	169	123	22	22	NUM
hassl-841	169	124	%	%	NOUN
hassl-841	169	125	22	22	NUM
hassl-841	169	126	%	%	NOUN
hassl-841	169	127	55	55	NUM
hassl-841	169	128	%	%	NOUN
hassl-841	169	129	55	55	NUM
hassl-841	169	130	%	%	NOUN
hassl-841	169	131	11	11	NUM
hassl-841	169	132	%	%	NOUN
hassl-841	169	133	6	6	NUM
hassl-841	169	134	3	3	NUM
hassl-841	169	135	6	6	NUM
hassl-841	169	136	6	6	NUM
hassl-841	169	137	2	2	NUM
hassl-841	169	138	60	60	NUM
hassl-841	169	139	%	%	NOUN
hassl-841	169	140	30	30	NUM
hassl-841	169	141	%	%	NOUN
hassl-841	169	142	60	60	NUM
hassl-841	169	143	%	%	NOUN
hassl-841	169	144	60	60	NUM
hassl-841	169	145	%	%	NOUN
hassl-841	169	146	20	20	NUM
hassl-841	169	147	%	%	NOUN
hassl-841	169	148	8	8	NUM
hassl-841	169	149	5	5	NUM
hassl-841	169	150	11	11	NUM
hassl-841	169	151	11	11	NUM
hassl-841	169	152	3	3	NUM
hassl-841	169	153	42	42	NUM
hassl-841	169	154	%	%	NOUN
hassl-841	169	155	26	26	NUM
hassl-841	169	156	%	%	NOUN
hassl-841	169	157	58	58	NUM
hassl-841	169	158	%	%	NOUN
hassl-841	169	159	58	58	NUM
hassl-841	169	160	%	%	NOUN
hassl-841	169	161	16	16	NUM
hassl-841	169	162	%	%	NOUN
hassl-841	169	163	5	5	NUM
hassl-841	169	164	.	.	PUNCT
hassl-841	169	165	supervision	supervision	NOUN
hassl-841	169	166	and	and	CCONJ
hassl-841	169	167	review	review	NOUN
hassl-841	169	168	of	of	ADP
hassl-841	169	169	work	work	NOUN
hassl-841	169	170	done	do	VERB
hassl-841	169	171	:	:	PUNCT
hassl-841	169	172	a	a	X
hassl-841	169	173	)	)	PUNCT
hassl-841	169	174	by	by	ADP
hassl-841	169	175	more	more	ADV
hassl-841	169	176	experienced	experienced	ADJ
hassl-841	169	177	staff	staff	NOUN
hassl-841	169	178	b	b	NOUN
hassl-841	169	179	)	)	PUNCT
hassl-841	169	180	embedded	embed	VERB
hassl-841	169	181	as	as	ADP
hassl-841	169	182	part	part	NOUN
hassl-841	169	183	of	of	ADP
hassl-841	169	184	firm	firm	NOUN
hassl-841	169	185	’s	’s	PART
hassl-841	169	186	methodology	methodology	NOUN
hassl-841	169	187	c	c	NOUN
hassl-841	169	188	)	)	PUNCT
hassl-841	169	189	review	review	NOUN
hassl-841	169	190	findings	finding	NOUN
hassl-841	169	191	are	be	AUX
hassl-841	169	192	discussed	discuss	VERB
hassl-841	169	193	with	with	ADP
hassl-841	169	194	subordinates	subordinate	NOUN
hassl-841	169	195	9	9	NUM
hassl-841	169	196	1	1	NUM
hassl-841	169	197	2	2	NUM
hassl-841	169	198	100	100	NUM
hassl-841	169	199	%	%	NOUN
hassl-841	169	200	11	11	NUM
hassl-841	169	201	%	%	NOUN
hassl-841	169	202	22	22	NUM
hassl-841	169	203	%	%	NOUN
hassl-841	169	204	10	10	NUM
hassl-841	169	205	1	1	NUM
hassl-841	169	206	2	2	NUM
hassl-841	169	207	100	100	NUM
hassl-841	169	208	%	%	NOUN
hassl-841	169	209	10	10	NUM
hassl-841	169	210	%	%	NOUN
hassl-841	169	211	20	20	NUM
hassl-841	169	212	%	%	NOUN
hassl-841	169	213	19	19	NUM
hassl-841	169	214	2	2	NUM
hassl-841	169	215	4	4	NUM
hassl-841	169	216	100	100	NUM
hassl-841	169	217	%	%	NOUN
hassl-841	169	218	10	10	NUM
hassl-841	169	219	%	%	NOUN
hassl-841	169	220	21	21	NUM
hassl-841	169	221	%	%	NOUN
hassl-841	169	222	6	6	NUM
hassl-841	169	223	.	.	PUNCT
hassl-841	169	224	remuneration	remuneration	NOUN
hassl-841	169	225	/	/	SYM
hassl-841	169	226	compensation	compensation	NOUN
hassl-841	169	227	:	:	PUNCT
hassl-841	169	228	a	a	X
hassl-841	169	229	)	)	PUNCT
hassl-841	169	230	based	base	VERB
hassl-841	169	231	on	on	ADP
hassl-841	169	232	skills	skill	NOUN
hassl-841	169	233	,	,	PUNCT
hassl-841	169	234	expertise	expertise	NOUN
hassl-841	169	235	and	and	CCONJ
hassl-841	169	236	performance	performance	NOUN
hassl-841	169	237	b	b	NOUN
hassl-841	169	238	)	)	PUNCT
hassl-841	169	239	in	in	ADP
hassl-841	169	240	line	line	NOUN
hassl-841	169	241	with	with	ADP
hassl-841	169	242	market	market	NOUN
hassl-841	169	243	rates	rate	NOUN
hassl-841	169	244	c	c	NOUN
hassl-841	169	245	)	)	PUNCT
hassl-841	169	246	equal	equal	ADJ
hassl-841	169	247	or	or	CCONJ
hassl-841	169	248	fair	fair	ADJ
hassl-841	169	249	remuneration	remuneration	NOUN
hassl-841	169	250	5	5	NUM
hassl-841	169	251	3	3	NUM
hassl-841	169	252	1	1	NUM
hassl-841	169	253	56	56	NUM
hassl-841	169	254	%	%	NOUN
hassl-841	169	255	33	33	NUM
hassl-841	169	256	%	%	NOUN
hassl-841	169	257	11	11	NUM
hassl-841	169	258	%	%	NOUN
hassl-841	169	259	7	7	NUM
hassl-841	169	260	0	0	NUM
hassl-841	169	261	0	0	NUM
hassl-841	169	262	70	70	NUM
hassl-841	169	263	%	%	NOUN
hassl-841	169	264	0	0	NUM
hassl-841	169	265	%	%	NOUN
hassl-841	169	266	0	0	NUM
hassl-841	169	267	%	%	NOUN
hassl-841	169	268	12	12	NUM
hassl-841	169	269	3	3	NUM
hassl-841	169	270	1	1	NUM
hassl-841	169	271	63	63	NUM
hassl-841	169	272	%	%	NOUN
hassl-841	169	273	16	16	NUM
hassl-841	169	274	%	%	NOUN
hassl-841	169	275	5	5	NUM
hassl-841	169	276	%	%	NOUN
hassl-841	169	277	7	7	NUM
hassl-841	169	278	.	.	PUNCT
hassl-841	169	279	appropriate	appropriate	ADJ
hassl-841	169	280	work	work	NOUN
hassl-841	169	281	-	-	PUNCT
hassl-841	169	282	life	life	NOUN
hassl-841	169	283	-	-	PUNCT
hassl-841	169	284	balance	balance	NOUN
hassl-841	169	285	measures	measure	NOUN
hassl-841	169	286	.	.	PUNCT
hassl-841	170	1	0	0	NUM
hassl-841	170	2	0	0	NUM
hassl-841	170	3	%	%	NOUN
hassl-841	170	4	0	0	NUM
hassl-841	170	5	0	0	NUM
hassl-841	170	6	%	%	NOUN
hassl-841	170	7	0	0	NUM
hassl-841	170	8	0	0	NUM
hassl-841	170	9	%	%	NOUN
hassl-841	170	10	8	8	NUM
hassl-841	170	11	.	.	PUNCT
hassl-841	170	12	succession	succession	NOUN
hassl-841	170	13	planning	planning	NOUN
hassl-841	170	14	for	for	ADP
hassl-841	170	15	new	new	ADJ
hassl-841	170	16	leaders	leader	NOUN
hassl-841	170	17	or	or	CCONJ
hassl-841	170	18	partners	partner	NOUN
hassl-841	170	19	:	:	PUNCT
hassl-841	170	20	a	a	X
hassl-841	170	21	)	)	PUNCT
hassl-841	170	22	groom	groom	NOUN
hassl-841	170	23	or	or	CCONJ
hassl-841	170	24	develop	develop	VERB
hassl-841	170	25	senior	senior	ADJ
hassl-841	170	26	management	management	NOUN
hassl-841	170	27	b	b	NOUN
hassl-841	170	28	)	)	PUNCT
hassl-841	170	29	specific	specific	ADJ
hassl-841	170	30	or	or	CCONJ
hassl-841	170	31	designated	designate	VERB
hassl-841	170	32	program	program	NOUN
hassl-841	170	33	in	in	ADP
hassl-841	170	34	place	place	NOUN
hassl-841	170	35	c	c	NOUN
hassl-841	170	36	)	)	PUNCT
hassl-841	170	37	part	part	NOUN
hassl-841	170	38	of	of	ADP
hassl-841	170	39	firm	firm	NOUN
hassl-841	170	40	’s	’s	PART
hassl-841	170	41	overall	overall	ADJ
hassl-841	170	42	sustainability	sustainability	NOUN
hassl-841	170	43	4	4	NUM
hassl-841	170	44	4	4	NUM
hassl-841	170	45	0	0	NUM
hassl-841	170	46	44	44	NUM
hassl-841	170	47	%	%	NOUN
hassl-841	170	48	44	44	NUM
hassl-841	170	49	%	%	NOUN
hassl-841	170	50	0	0	NUM
hassl-841	170	51	%	%	NOUN
hassl-841	170	52	3	3	NUM
hassl-841	170	53	3	3	NUM
hassl-841	170	54	1	1	NUM
hassl-841	170	55	30	30	NUM
hassl-841	170	56	%	%	NOUN
hassl-841	170	57	30	30	NUM
hassl-841	170	58	%	%	NOUN
hassl-841	170	59	10	10	NUM
hassl-841	170	60	%	%	NOUN
hassl-841	170	61	7	7	NUM
hassl-841	170	62	7	7	NUM
hassl-841	170	63	1	1	NUM
hassl-841	170	64	37	37	NUM
hassl-841	170	65	%	%	NOUN
hassl-841	170	66	37	37	NUM
hassl-841	170	67	%	%	NOUN
hassl-841	170	68	5	5	NUM
hassl-841	170	69	%	%	NOUN
hassl-841	170	70	source	source	NOUN
hassl-841	170	71	:	:	PUNCT
hassl-841	170	72	transparency	transparency	NOUN
hassl-841	170	73	reports	report	NOUN
hassl-841	170	74	of	of	ADP
hassl-841	170	75	respective	respective	ADJ
hassl-841	170	76	firms	firm	NOUN
hassl-841	170	77	for	for	ADP
hassl-841	170	78	2016	2016	NUM
hassl-841	170	79	.	.	PUNCT
hassl-841	171	1	humanities	humanity	NOUN
hassl-841	171	2	and	and	CCONJ
hassl-841	171	3	social	social	ADJ
hassl-841	171	4	sciences	science	NOUN
hassl-841	171	5	letters	letter	NOUN
hassl-841	171	6	,	,	PUNCT
hassl-841	171	7	2020	2020	NUM
hassl-841	171	8	,	,	PUNCT
hassl-841	171	9	8(1	8(1	NOUN
hassl-841	171	10	):	):	PUNCT
hassl-841	171	11	78	78	NUM
hassl-841	171	12	-	-	SYM
hassl-841	171	13	90	90	NUM
hassl-841	171	14	85	85	NUM
hassl-841	171	15	©	©	PROPN
hassl-841	171	16	2020	2020	NUM
hassl-841	171	17	conscientia	conscientia	PROPN
hassl-841	171	18	beam	beam	PROPN
hassl-841	171	19	.	.	PUNCT
hassl-841	172	1	all	all	DET
hassl-841	172	2	rights	right	NOUN
hassl-841	172	3	reserved	reserve	VERB
hassl-841	172	4	.	.	PUNCT
hassl-841	173	1	4.2.2	4.2.2	X
hassl-841	173	2	.	.	PUNCT
hassl-841	174	1	recruitment	recruitment	NOUN
hassl-841	174	2	85	85	NUM
hassl-841	174	3	%	%	NOUN
hassl-841	174	4	of	of	ADP
hassl-841	174	5	firms	firm	NOUN
hassl-841	174	6	in	in	ADP
hassl-841	174	7	the	the	DET
hassl-841	174	8	uk	uk	PROPN
hassl-841	174	9	and	and	CCONJ
hassl-841	174	10	72	72	NUM
hassl-841	174	11	%	%	NOUN
hassl-841	174	12	of	of	ADP
hassl-841	174	13	firms	firm	NOUN
hassl-841	174	14	in	in	ADP
hassl-841	174	15	australia	australia	PROPN
hassl-841	174	16	reported	report	VERB
hassl-841	174	17	at	at	ADP
hassl-841	174	18	varying	vary	VERB
hassl-841	174	19	degrees	degree	NOUN
hassl-841	174	20	,	,	PUNCT
hassl-841	174	21	on	on	ADP
hassl-841	174	22	recruitment	recruitment	NOUN
hassl-841	174	23	practices	practice	NOUN
hassl-841	174	24	for	for	ADP
hassl-841	174	25	new	new	ADJ
hassl-841	174	26	partners	partner	NOUN
hassl-841	174	27	and	and	CCONJ
hassl-841	174	28	professional	professional	ADJ
hassl-841	174	29	staff	staff	NOUN
hassl-841	174	30	.	.	PUNCT
hassl-841	175	1	the	the	DET
hassl-841	175	2	trs	trs	PROPN
hassl-841	175	3	revealed	reveal	VERB
hassl-841	175	4	four	four	NUM
hassl-841	175	5	issues	issue	NOUN
hassl-841	175	6	in	in	ADP
hassl-841	175	7	relation	relation	NOUN
hassl-841	175	8	to	to	ADP
hassl-841	175	9	recruitment	recruitment	NOUN
hassl-841	175	10	practices	practice	NOUN
hassl-841	175	11	amongst	amongst	ADP
hassl-841	175	12	these	these	DET
hassl-841	175	13	firms	firm	NOUN
hassl-841	175	14	.	.	PUNCT
hassl-841	176	1	the	the	DET
hassl-841	176	2	most	most	ADV
hassl-841	176	3	common	common	ADJ
hassl-841	176	4	issue	issue	NOUN
hassl-841	176	5	reported	report	VERB
hassl-841	176	6	was	be	AUX
hassl-841	176	7	that	that	SCONJ
hassl-841	176	8	there	there	PRON
hassl-841	176	9	were	be	VERB
hassl-841	176	10	two	two	NUM
hassl-841	176	11	major	major	ADJ
hassl-841	176	12	routes	route	NOUN
hassl-841	176	13	employed	employ	VERB
hassl-841	176	14	for	for	ADP
hassl-841	176	15	recruiting	recruit	VERB
hassl-841	176	16	new	new	ADJ
hassl-841	176	17	staff	staff	NOUN
hassl-841	176	18	which	which	PRON
hassl-841	176	19	was	be	AUX
hassl-841	176	20	the	the	DET
hassl-841	176	21	new	new	ADJ
hassl-841	176	22	hire	hire	NOUN
hassl-841	176	23	or	or	CCONJ
hassl-841	176	24	inexperienced	inexperienced	ADJ
hassl-841	176	25	hire	hire	NOUN
hassl-841	176	26	(	(	PUNCT
hassl-841	176	27	sourced	source	VERB
hassl-841	176	28	directly	directly	ADV
hassl-841	176	29	from	from	ADP
hassl-841	176	30	universities	university	NOUN
hassl-841	176	31	and	and	CCONJ
hassl-841	176	32	through	through	ADP
hassl-841	176	33	job	job	NOUN
hassl-841	176	34	advertisements	advertisement	NOUN
hassl-841	176	35	)	)	PUNCT
hassl-841	176	36	and	and	CCONJ
hassl-841	176	37	the	the	DET
hassl-841	176	38	second	second	ADJ
hassl-841	176	39	avenue	avenue	NOUN
hassl-841	176	40	being	be	AUX
hassl-841	176	41	the	the	DET
hassl-841	176	42	hire	hire	NOUN
hassl-841	176	43	of	of	ADP
hassl-841	176	44	experienced	experienced	ADJ
hassl-841	176	45	staff	staff	NOUN
hassl-841	176	46	and	and	CCONJ
hassl-841	176	47	partners	partner	NOUN
hassl-841	176	48	(	(	PUNCT
hassl-841	176	49	sourced	source	VERB
hassl-841	176	50	primarily	primarily	ADV
hassl-841	176	51	from	from	ADP
hassl-841	176	52	job	job	NOUN
hassl-841	176	53	advertisements	advertisement	NOUN
hassl-841	176	54	and	and	CCONJ
hassl-841	176	55	referrals	referral	NOUN
hassl-841	176	56	)	)	PUNCT
hassl-841	176	57	.	.	PUNCT
hassl-841	177	1	56	56	NUM
hassl-841	177	2	%	%	NOUN
hassl-841	177	3	of	of	ADP
hassl-841	177	4	firms	firm	NOUN
hassl-841	177	5	in	in	ADP
hassl-841	177	6	the	the	DET
hassl-841	177	7	uk	uk	PROPN
hassl-841	177	8	and	and	CCONJ
hassl-841	177	9	30	30	NUM
hassl-841	177	10	%	%	NOUN
hassl-841	177	11	of	of	ADP
hassl-841	177	12	firms	firm	NOUN
hassl-841	177	13	in	in	ADP
hassl-841	177	14	australia	australia	PROPN
hassl-841	177	15	have	have	AUX
hassl-841	177	16	explicitly	explicitly	ADV
hassl-841	177	17	reported	report	VERB
hassl-841	177	18	on	on	ADP
hassl-841	177	19	these	these	DET
hassl-841	177	20	distinct	distinct	ADJ
hassl-841	177	21	approaches	approach	NOUN
hassl-841	177	22	to	to	ADP
hassl-841	177	23	recruiting	recruit	VERB
hassl-841	177	24	new	new	ADJ
hassl-841	177	25	staff	staff	NOUN
hassl-841	177	26	and	and	CCONJ
hassl-841	177	27	partners	partner	NOUN
hassl-841	177	28	.	.	PUNCT
hassl-841	178	1	the	the	DET
hassl-841	178	2	second	second	ADJ
hassl-841	178	3	recruitment	recruitment	NOUN
hassl-841	178	4	issue	issue	NOUN
hassl-841	178	5	highlighted	highlight	VERB
hassl-841	178	6	in	in	ADP
hassl-841	178	7	the	the	DET
hassl-841	178	8	trs	trs	NOUN
hassl-841	178	9	of	of	ADP
hassl-841	178	10	78	78	NUM
hassl-841	178	11	%	%	NOUN
hassl-841	178	12	of	of	ADP
hassl-841	178	13	firms	firm	NOUN
hassl-841	178	14	in	in	ADP
hassl-841	178	15	the	the	DET
hassl-841	178	16	uk	uk	PROPN
hassl-841	178	17	and	and	CCONJ
hassl-841	178	18	50	50	NUM
hassl-841	178	19	%	%	NOUN
hassl-841	178	20	of	of	ADP
hassl-841	178	21	firms	firm	NOUN
hassl-841	178	22	in	in	ADP
hassl-841	178	23	australia	australia	PROPN
hassl-841	178	24	was	be	AUX
hassl-841	178	25	that	that	SCONJ
hassl-841	178	26	the	the	DET
hassl-841	178	27	assessment	assessment	NOUN
hassl-841	178	28	of	of	ADP
hassl-841	178	29	skills	skill	NOUN
hassl-841	178	30	and	and	CCONJ
hassl-841	178	31	competency	competency	NOUN
hassl-841	178	32	of	of	ADP
hassl-841	178	33	potential	potential	ADJ
hassl-841	178	34	new	new	ADJ
hassl-841	178	35	staff	staff	NOUN
hassl-841	178	36	and	and	CCONJ
hassl-841	178	37	partners	partner	NOUN
hassl-841	178	38	was	be	AUX
hassl-841	178	39	done	do	VERB
hassl-841	178	40	for	for	ADP
hassl-841	178	41	selection	selection	NOUN
hassl-841	178	42	into	into	ADP
hassl-841	178	43	the	the	DET
hassl-841	178	44	firm	firm	NOUN
hassl-841	178	45	’s	’s	PART
hassl-841	178	46	workforce	workforce	NOUN
hassl-841	178	47	.	.	PUNCT
hassl-841	179	1	these	these	DET
hassl-841	179	2	assessments	assessment	NOUN
hassl-841	179	3	included	include	VERB
hassl-841	179	4	technical	technical	ADJ
hassl-841	179	5	competency	competency	NOUN
hassl-841	179	6	and	and	CCONJ
hassl-841	179	7	behavioral	behavioral	ADJ
hassl-841	179	8	aspects	aspect	NOUN
hassl-841	179	9	conducted	conduct	VERB
hassl-841	179	10	via	via	ADP
hassl-841	179	11	formal	formal	ADJ
hassl-841	179	12	tests	test	NOUN
hassl-841	179	13	and/or	and/or	CCONJ
hassl-841	179	14	informal	informal	ADJ
hassl-841	179	15	interviews	interview	NOUN
hassl-841	179	16	.	.	PUNCT
hassl-841	180	1	the	the	DET
hassl-841	180	2	firms	firm	NOUN
hassl-841	180	3	highlighted	highlight	VERB
hassl-841	180	4	the	the	DET
hassl-841	180	5	importance	importance	NOUN
hassl-841	180	6	of	of	ADP
hassl-841	180	7	such	such	ADJ
hassl-841	180	8	assessments	assessment	NOUN
hassl-841	180	9	as	as	ADP
hassl-841	180	10	a	a	DET
hassl-841	180	11	means	means	NOUN
hassl-841	180	12	to	to	PART
hassl-841	180	13	ensure	ensure	VERB
hassl-841	180	14	they	they	PRON
hassl-841	180	15	get	get	VERB
hassl-841	180	16	the	the	DET
hassl-841	180	17	right	right	ADJ
hassl-841	180	18	people	people	NOUN
hassl-841	180	19	into	into	ADP
hassl-841	180	20	the	the	DET
hassl-841	180	21	firm	firm	NOUN
hassl-841	180	22	to	to	PART
hassl-841	180	23	ensure	ensure	VERB
hassl-841	180	24	the	the	DET
hassl-841	180	25	quality	quality	NOUN
hassl-841	180	26	of	of	ADP
hassl-841	180	27	the	the	DET
hassl-841	180	28	audit	audit	NOUN
hassl-841	180	29	work	work	NOUN
hassl-841	180	30	performed	perform	VERB
hassl-841	180	31	and	and	CCONJ
hassl-841	180	32	opinions	opinion	NOUN
hassl-841	180	33	rendered	render	VERB
hassl-841	180	34	thereafter	thereafter	ADV
hassl-841	180	35	.	.	PUNCT
hassl-841	181	1	the	the	DET
hassl-841	181	2	next	next	ADJ
hassl-841	181	3	issue	issue	NOUN
hassl-841	181	4	which	which	PRON
hassl-841	181	5	was	be	AUX
hassl-841	181	6	reported	report	VERB
hassl-841	181	7	was	be	AUX
hassl-841	181	8	the	the	DET
hassl-841	181	9	importance	importance	NOUN
hassl-841	181	10	of	of	ADP
hassl-841	181	11	the	the	DET
hassl-841	181	12	ethics	ethic	NOUN
hassl-841	181	13	of	of	ADP
hassl-841	181	14	the	the	DET
hassl-841	181	15	new	new	ADJ
hassl-841	181	16	staff	staff	NOUN
hassl-841	181	17	and	and	CCONJ
hassl-841	181	18	partners	partner	NOUN
hassl-841	181	19	recruited	recruit	VERB
hassl-841	181	20	.	.	PUNCT
hassl-841	182	1	33	33	NUM
hassl-841	182	2	%	%	NOUN
hassl-841	182	3	of	of	ADP
hassl-841	182	4	firms	firm	NOUN
hassl-841	182	5	in	in	ADP
hassl-841	182	6	the	the	DET
hassl-841	182	7	uk	uk	PROPN
hassl-841	182	8	and	and	CCONJ
hassl-841	182	9	10	10	NUM
hassl-841	182	10	%	%	NOUN
hassl-841	182	11	of	of	ADP
hassl-841	182	12	firms	firm	NOUN
hassl-841	182	13	in	in	ADP
hassl-841	182	14	australia	australia	PROPN
hassl-841	182	15	highlighted	highlight	VERB
hassl-841	182	16	the	the	DET
hassl-841	182	17	significance	significance	NOUN
hassl-841	182	18	of	of	ADP
hassl-841	182	19	ensuring	ensure	VERB
hassl-841	182	20	that	that	SCONJ
hassl-841	182	21	new	new	ADJ
hassl-841	182	22	recruits	recruit	NOUN
hassl-841	182	23	coming	come	VERB
hassl-841	182	24	into	into	ADP
hassl-841	182	25	the	the	DET
hassl-841	182	26	firm	firm	NOUN
hassl-841	182	27	had	have	VERB
hassl-841	182	28	strong	strong	ADJ
hassl-841	182	29	ethical	ethical	ADJ
hassl-841	182	30	sense	sense	NOUN
hassl-841	182	31	and	and	CCONJ
hassl-841	182	32	values	value	NOUN
hassl-841	182	33	,	,	PUNCT
hassl-841	182	34	to	to	PART
hassl-841	182	35	ensure	ensure	VERB
hassl-841	182	36	that	that	SCONJ
hassl-841	182	37	the	the	DET
hassl-841	182	38	audit	audit	NOUN
hassl-841	182	39	work	work	NOUN
hassl-841	182	40	performed	perform	VERB
hassl-841	182	41	and	and	CCONJ
hassl-841	182	42	decisions	decision	NOUN
hassl-841	182	43	taken	take	VERB
hassl-841	182	44	were	be	AUX
hassl-841	182	45	not	not	PART
hassl-841	182	46	compromised	compromise	VERB
hassl-841	182	47	.	.	PUNCT
hassl-841	183	1	44	44	NUM
hassl-841	183	2	%	%	NOUN
hassl-841	183	3	of	of	ADP
hassl-841	183	4	firms	firm	NOUN
hassl-841	183	5	in	in	ADP
hassl-841	183	6	the	the	DET
hassl-841	183	7	uk	uk	PROPN
hassl-841	183	8	and	and	CCONJ
hassl-841	183	9	30	30	NUM
hassl-841	183	10	%	%	NOUN
hassl-841	183	11	of	of	ADP
hassl-841	183	12	firms	firm	NOUN
hassl-841	183	13	in	in	ADP
hassl-841	183	14	australia	australia	PROPN
hassl-841	183	15	explicitly	explicitly	ADV
hassl-841	183	16	reported	report	VERB
hassl-841	183	17	on	on	ADP
hassl-841	183	18	diversity	diversity	NOUN
hassl-841	183	19	in	in	ADP
hassl-841	183	20	recruitment	recruitment	NOUN
hassl-841	183	21	.	.	PUNCT
hassl-841	184	1	the	the	DET
hassl-841	184	2	firms	firm	NOUN
hassl-841	184	3	that	that	PRON
hassl-841	184	4	report	report	VERB
hassl-841	184	5	on	on	ADP
hassl-841	184	6	this	this	DET
hassl-841	184	7	area	area	NOUN
hassl-841	184	8	denoted	denote	VERB
hassl-841	184	9	that	that	SCONJ
hassl-841	184	10	hiring	hire	VERB
hassl-841	184	11	staff	staff	NOUN
hassl-841	184	12	and	and	CCONJ
hassl-841	184	13	partners	partner	NOUN
hassl-841	184	14	from	from	ADP
hassl-841	184	15	a	a	DET
hassl-841	184	16	diverse	diverse	ADJ
hassl-841	184	17	background	background	NOUN
hassl-841	184	18	and	and	CCONJ
hassl-841	184	19	ethnicity	ethnicity	NOUN
hassl-841	184	20	have	have	VERB
hassl-841	184	21	,	,	PUNCT
hassl-841	184	22	and	and	CCONJ
hassl-841	184	23	will	will	AUX
hassl-841	184	24	contribute	contribute	VERB
hassl-841	184	25	to	to	ADP
hassl-841	184	26	more	more	ADV
hassl-841	184	27	varied	varied	ADJ
hassl-841	184	28	skill	skill	NOUN
hassl-841	184	29	sets	set	NOUN
hassl-841	184	30	and	and	CCONJ
hassl-841	184	31	consequently	consequently	ADV
hassl-841	184	32	towards	towards	ADP
hassl-841	184	33	audit	audit	NOUN
hassl-841	184	34	quality	quality	NOUN
hassl-841	184	35	.	.	PUNCT
hassl-841	185	1	the	the	DET
hassl-841	185	2	interview	interview	NOUN
hassl-841	185	3	with	with	ADP
hassl-841	185	4	the	the	DET
hassl-841	185	5	malaysian	malaysian	ADJ
hassl-841	185	6	practitioners	practitioner	NOUN
hassl-841	185	7	had	have	AUX
hassl-841	185	8	also	also	ADV
hassl-841	185	9	echoed	echo	VERB
hassl-841	185	10	the	the	DET
hassl-841	185	11	importance	importance	NOUN
hassl-841	185	12	of	of	ADP
hassl-841	185	13	the	the	DET
hassl-841	185	14	recruitment	recruitment	NOUN
hassl-841	185	15	process	process	NOUN
hassl-841	185	16	in	in	ADP
hassl-841	185	17	ensuring	ensure	VERB
hassl-841	185	18	audit	audit	NOUN
hassl-841	185	19	quality	quality	NOUN
hassl-841	185	20	,	,	PUNCT
hassl-841	185	21	specifically	specifically	ADV
hassl-841	185	22	in	in	ADP
hassl-841	185	23	terms	term	NOUN
hassl-841	185	24	of	of	ADP
hassl-841	185	25	getting	get	VERB
hassl-841	185	26	the	the	DET
hassl-841	185	27	right	right	ADJ
hassl-841	185	28	talent	talent	NOUN
hassl-841	185	29	into	into	ADP
hassl-841	185	30	the	the	DET
hassl-841	185	31	firm	firm	NOUN
hassl-841	185	32	to	to	PART
hassl-841	185	33	achieve	achieve	VERB
hassl-841	185	34	this	this	PRON
hassl-841	185	35	.	.	PUNCT
hassl-841	186	1	various	various	ADJ
hassl-841	186	2	approach	approach	NOUN
hassl-841	186	3	and	and	CCONJ
hassl-841	186	4	considerations	consideration	NOUN
hassl-841	186	5	were	be	AUX
hassl-841	186	6	applied	apply	VERB
hassl-841	186	7	in	in	ADP
hassl-841	186	8	the	the	DET
hassl-841	186	9	recruitment	recruitment	NOUN
hassl-841	186	10	process	process	NOUN
hassl-841	186	11	from	from	ADP
hassl-841	186	12	using	use	VERB
hassl-841	186	13	different	different	ADJ
hassl-841	186	14	channels	channel	NOUN
hassl-841	186	15	to	to	PART
hassl-841	186	16	engage	engage	VERB
hassl-841	186	17	with	with	ADP
hassl-841	186	18	potential	potential	ADJ
hassl-841	186	19	talents	talent	NOUN
hassl-841	186	20	,	,	PUNCT
hassl-841	186	21	interviews	interview	NOUN
hassl-841	186	22	&	&	CCONJ
hassl-841	186	23	assessments	assessment	NOUN
hassl-841	186	24	for	for	ADP
hassl-841	186	25	candidates	candidate	NOUN
hassl-841	186	26	,	,	PUNCT
hassl-841	186	27	the	the	DET
hassl-841	186	28	need	need	NOUN
hassl-841	186	29	for	for	ADP
hassl-841	186	30	diversity	diversity	NOUN
hassl-841	186	31	in	in	ADP
hassl-841	186	32	hiring	hire	VERB
hassl-841	186	33	new	new	ADJ
hassl-841	186	34	talents	talent	NOUN
hassl-841	186	35	as	as	ADV
hassl-841	186	36	well	well	ADV
hassl-841	186	37	as	as	ADP
hassl-841	186	38	ethical	ethical	ADJ
hassl-841	186	39	considerations	consideration	NOUN
hassl-841	186	40	.	.	PUNCT
hassl-841	187	1	4.2.3	4.2.3	X
hassl-841	187	2	.	.	PUNCT
hassl-841	188	1	ethics	ethic	NOUN
hassl-841	188	2	management	management	VERB
hassl-841	188	3	the	the	DET
hassl-841	188	4	review	review	NOUN
hassl-841	188	5	of	of	ADP
hassl-841	188	6	trs	trs	PROPN
hassl-841	188	7	on	on	ADP
hassl-841	188	8	talent	talent	NOUN
hassl-841	188	9	management	management	NOUN
hassl-841	188	10	practices	practice	NOUN
hassl-841	188	11	related	relate	VERB
hassl-841	188	12	to	to	ADP
hassl-841	188	13	ethics	ethic	NOUN
hassl-841	188	14	management	management	NOUN
hassl-841	188	15	,	,	PUNCT
hassl-841	188	16	training	training	NOUN
hassl-841	188	17	&	&	CCONJ
hassl-841	188	18	development	development	NOUN
hassl-841	188	19	and	and	CCONJ
hassl-841	188	20	supervision	supervision	PROPN
hassl-841	188	21	&	&	CCONJ
hassl-841	188	22	review	review	PROPN
hassl-841	188	23	revealed	reveal	VERB
hassl-841	188	24	a	a	DET
hassl-841	188	25	unanimous	unanimous	ADJ
hassl-841	188	26	consensus	consensus	NOUN
hassl-841	188	27	from	from	ADP
hassl-841	188	28	all	all	DET
hassl-841	188	29	firms	firm	NOUN
hassl-841	188	30	in	in	ADP
hassl-841	188	31	both	both	DET
hassl-841	188	32	jurisdictions	jurisdiction	NOUN
hassl-841	188	33	that	that	PRON
hassl-841	188	34	these	these	DET
hassl-841	188	35	practices	practice	NOUN
hassl-841	188	36	were	be	AUX
hassl-841	188	37	critical	critical	ADJ
hassl-841	188	38	to	to	PART
hassl-841	188	39	audit	audit	VERB
hassl-841	188	40	quality	quality	NOUN
hassl-841	188	41	,	,	PUNCT
hassl-841	188	42	as	as	SCONJ
hassl-841	188	43	shown	show	VERB
hassl-841	188	44	in	in	ADP
hassl-841	188	45	table	table	NOUN
hassl-841	188	46	4	4	NUM
hassl-841	188	47	.	.	PUNCT
hassl-841	188	48	firms	firm	NOUN
hassl-841	188	49	explicitly	explicitly	ADV
hassl-841	188	50	reported	report	VERB
hassl-841	188	51	on	on	ADP
hassl-841	188	52	specific	specific	ADJ
hassl-841	188	53	measures	measure	NOUN
hassl-841	188	54	put	put	VERB
hassl-841	188	55	in	in	ADP
hassl-841	188	56	place	place	NOUN
hassl-841	188	57	to	to	PART
hassl-841	188	58	manage	manage	VERB
hassl-841	188	59	ethical	ethical	ADJ
hassl-841	188	60	requirements	requirement	NOUN
hassl-841	188	61	of	of	ADP
hassl-841	188	62	the	the	DET
hassl-841	188	63	engagement	engagement	NOUN
hassl-841	188	64	team	team	NOUN
hassl-841	188	65	,	,	PUNCT
hassl-841	188	66	supervision	supervision	NOUN
hassl-841	188	67	and	and	CCONJ
hassl-841	188	68	review	review	NOUN
hassl-841	188	69	of	of	ADP
hassl-841	188	70	work	work	NOUN
hassl-841	188	71	done	do	VERB
hassl-841	188	72	by	by	ADP
hassl-841	188	73	the	the	DET
hassl-841	188	74	engagement	engagement	NOUN
hassl-841	188	75	team	team	NOUN
hassl-841	188	76	as	as	ADV
hassl-841	188	77	well	well	ADV
hassl-841	188	78	as	as	ADP
hassl-841	188	79	training	training	NOUN
hassl-841	188	80	&	&	CCONJ
hassl-841	188	81	development	development	NOUN
hassl-841	188	82	for	for	ADP
hassl-841	188	83	partners	partner	NOUN
hassl-841	188	84	and	and	CCONJ
hassl-841	188	85	professional	professional	ADJ
hassl-841	188	86	staff	staff	NOUN
hassl-841	188	87	.	.	PUNCT
hassl-841	189	1	the	the	DET
hassl-841	189	2	consensus	consensus	NOUN
hassl-841	189	3	was	be	AUX
hassl-841	189	4	prevalent	prevalent	ADJ
hassl-841	189	5	across	across	ADP
hassl-841	189	6	big	big	ADJ
hassl-841	189	7	-	-	PUNCT
hassl-841	189	8	four	four	NUM
hassl-841	189	9	and	and	CCONJ
hassl-841	189	10	non	non	ADJ
hassl-841	189	11	big	big	ADJ
hassl-841	189	12	-	-	PUNCT
hassl-841	189	13	four	four	NUM
hassl-841	189	14	firms	firm	NOUN
hassl-841	189	15	.	.	PUNCT
hassl-841	190	1	in	in	ADP
hassl-841	190	2	terms	term	NOUN
hassl-841	190	3	of	of	ADP
hassl-841	190	4	ethics	ethic	NOUN
hassl-841	190	5	management	management	NOUN
hassl-841	190	6	,	,	PUNCT
hassl-841	190	7	five	five	NUM
hassl-841	190	8	key	key	ADJ
hassl-841	190	9	practices	practice	NOUN
hassl-841	190	10	were	be	AUX
hassl-841	190	11	observed	observe	VERB
hassl-841	190	12	from	from	ADP
hassl-841	190	13	the	the	DET
hassl-841	190	14	trs	trs	PROPN
hassl-841	190	15	reviewed	review	VERB
hassl-841	190	16	.	.	PUNCT
hassl-841	191	1	firstly	firstly	ADV
hassl-841	191	2	,	,	PUNCT
hassl-841	191	3	all	all	DET
hassl-841	191	4	firms	firm	NOUN
hassl-841	191	5	indicated	indicate	VERB
hassl-841	191	6	compliance	compliance	NOUN
hassl-841	191	7	with	with	ADP
hassl-841	191	8	ethical	ethical	ADJ
hassl-841	191	9	requirements	requirement	NOUN
hassl-841	191	10	(	(	PUNCT
hassl-841	191	11	especially	especially	ADV
hassl-841	191	12	on	on	ADP
hassl-841	191	13	independence	independence	NOUN
hassl-841	191	14	)	)	PUNCT
hassl-841	191	15	set	set	VERB
hassl-841	191	16	out	out	ADP
hassl-841	191	17	by	by	ADP
hassl-841	191	18	professional	professional	ADJ
hassl-841	191	19	&	&	CCONJ
hassl-841	191	20	regulatory	regulatory	ADJ
hassl-841	191	21	bodies	body	NOUN
hassl-841	191	22	and	and	CCONJ
hassl-841	191	23	isqc	isqc	NOUN
hassl-841	191	24	1	1	NUM
hassl-841	191	25	by	by	ADP
hassl-841	191	26	all	all	DET
hassl-841	191	27	partners	partner	NOUN
hassl-841	191	28	and	and	CCONJ
hassl-841	191	29	professional	professional	ADJ
hassl-841	191	30	staff	staff	NOUN
hassl-841	191	31	which	which	PRON
hassl-841	191	32	include	include	VERB
hassl-841	191	33	independence	independence	NOUN
hassl-841	191	34	&	&	CCONJ
hassl-841	191	35	confidentiality	confidentiality	NOUN
hassl-841	191	36	declarations	declaration	NOUN
hassl-841	191	37	and	and	CCONJ
hassl-841	191	38	client	client	NOUN
hassl-841	191	39	acceptance	acceptance	NOUN
hassl-841	191	40	procedures	procedure	NOUN
hassl-841	191	41	.	.	PUNCT
hassl-841	192	1	most	most	ADJ
hassl-841	192	2	firms	firm	NOUN
hassl-841	192	3	indicated	indicate	VERB
hassl-841	192	4	that	that	SCONJ
hassl-841	192	5	such	such	ADJ
hassl-841	192	6	compliances	compliance	NOUN
hassl-841	192	7	must	must	AUX
hassl-841	192	8	be	be	AUX
hassl-841	192	9	explicitly	explicitly	ADV
hassl-841	192	10	made	make	VERB
hassl-841	192	11	at	at	ADP
hassl-841	192	12	least	least	ADJ
hassl-841	192	13	on	on	ADP
hassl-841	192	14	an	an	DET
hassl-841	192	15	annual	annual	ADJ
hassl-841	192	16	basis	basis	NOUN
hassl-841	192	17	.	.	PUNCT
hassl-841	193	1	next	next	ADJ
hassl-841	193	2	was	be	AUX
hassl-841	193	3	having	have	VERB
hassl-841	193	4	a	a	DET
hassl-841	193	5	formal	formal	ADJ
hassl-841	193	6	code	code	NOUN
hassl-841	193	7	on	on	ADP
hassl-841	193	8	ethics	ethic	NOUN
hassl-841	193	9	set	set	VERB
hassl-841	193	10	out	out	ADP
hassl-841	193	11	as	as	ADP
hassl-841	193	12	a	a	DET
hassl-841	193	13	reference	reference	NOUN
hassl-841	193	14	for	for	ADP
hassl-841	193	15	partners	partner	NOUN
hassl-841	193	16	and	and	CCONJ
hassl-841	193	17	staff	staff	NOUN
hassl-841	193	18	within	within	ADP
hassl-841	193	19	the	the	DET
hassl-841	193	20	firm	firm	NOUN
hassl-841	193	21	to	to	PART
hassl-841	193	22	guide	guide	VERB
hassl-841	193	23	them	they	PRON
hassl-841	193	24	on	on	ADP
hassl-841	193	25	how	how	SCONJ
hassl-841	193	26	to	to	PART
hassl-841	193	27	deal	deal	VERB
hassl-841	193	28	with	with	ADP
hassl-841	193	29	ethical	ethical	ADJ
hassl-841	193	30	matters	matter	NOUN
hassl-841	193	31	throughout	throughout	ADP
hassl-841	193	32	the	the	DET
hassl-841	193	33	audit	audit	NOUN
hassl-841	193	34	.	.	PUNCT
hassl-841	194	1	89	89	NUM
hassl-841	194	2	%	%	NOUN
hassl-841	194	3	of	of	ADP
hassl-841	194	4	uk	uk	PROPN
hassl-841	194	5	firms	firm	NOUN
hassl-841	194	6	and	and	CCONJ
hassl-841	194	7	90	90	NUM
hassl-841	194	8	%	%	NOUN
hassl-841	194	9	of	of	ADP
hassl-841	194	10	australian	australian	ADJ
hassl-841	194	11	firms	firm	NOUN
hassl-841	194	12	had	have	VERB
hassl-841	194	13	a	a	DET
hassl-841	194	14	formal	formal	ADJ
hassl-841	194	15	code	code	NOUN
hassl-841	194	16	or	or	CCONJ
hassl-841	194	17	manual	manual	NOUN
hassl-841	194	18	of	of	ADP
hassl-841	194	19	ethics	ethic	NOUN
hassl-841	194	20	,	,	PUNCT
hassl-841	194	21	as	as	ADP
hassl-841	194	22	part	part	NOUN
hassl-841	194	23	of	of	ADP
hassl-841	194	24	their	their	PRON
hassl-841	194	25	practice	practice	NOUN
hassl-841	194	26	in	in	ADP
hassl-841	194	27	managing	manage	VERB
hassl-841	194	28	ethics	ethic	NOUN
hassl-841	194	29	amongst	amongst	ADP
hassl-841	194	30	their	their	PRON
hassl-841	194	31	talent	talent	NOUN
hassl-841	194	32	.	.	PUNCT
hassl-841	195	1	these	these	DET
hassl-841	195	2	codes	code	NOUN
hassl-841	195	3	are	be	AUX
hassl-841	195	4	largely	largely	ADV
hassl-841	195	5	derived	derive	VERB
hassl-841	195	6	based	base	VERB
hassl-841	195	7	on	on	ADP
hassl-841	195	8	international	international	ADJ
hassl-841	195	9	codes	code	NOUN
hassl-841	195	10	of	of	ADP
hassl-841	195	11	ethics	ethic	NOUN
hassl-841	195	12	issued	issue	VERB
hassl-841	195	13	by	by	ADP
hassl-841	195	14	the	the	DET
hassl-841	195	15	ifac	ifac	NOUN
hassl-841	195	16	and	and	CCONJ
hassl-841	195	17	local	local	ADJ
hassl-841	195	18	regulatory	regulatory	ADJ
hassl-841	195	19	and	and	CCONJ
hassl-841	195	20	professional	professional	ADJ
hassl-841	195	21	bodies	body	NOUN
hassl-841	195	22	.	.	PUNCT
hassl-841	196	1	89	89	NUM
hassl-841	196	2	%	%	NOUN
hassl-841	196	3	of	of	ADP
hassl-841	196	4	uk	uk	PROPN
hassl-841	196	5	firms	firm	NOUN
hassl-841	196	6	and	and	CCONJ
hassl-841	196	7	80	80	NUM
hassl-841	196	8	%	%	NOUN
hassl-841	196	9	of	of	ADP
hassl-841	196	10	australian	australian	ADJ
hassl-841	196	11	firms	firm	NOUN
hassl-841	196	12	also	also	ADV
hassl-841	196	13	reported	report	VERB
hassl-841	196	14	that	that	SCONJ
hassl-841	196	15	there	there	PRON
hassl-841	196	16	is	be	VERB
hassl-841	196	17	a	a	DET
hassl-841	196	18	designated	designate	VERB
hassl-841	196	19	person	person	NOUN
hassl-841	196	20	(	(	PUNCT
hassl-841	196	21	a	a	DET
hassl-841	196	22	partner	partner	NOUN
hassl-841	196	23	or	or	CCONJ
hassl-841	196	24	humanities	humanity	NOUN
hassl-841	196	25	and	and	CCONJ
hassl-841	196	26	social	social	ADJ
hassl-841	196	27	sciences	science	NOUN
hassl-841	196	28	letters	letter	NOUN
hassl-841	196	29	,	,	PUNCT
hassl-841	196	30	2020	2020	NUM
hassl-841	196	31	,	,	PUNCT
hassl-841	196	32	8(1	8(1	NOUN
hassl-841	196	33	):	):	PUNCT
hassl-841	196	34	78	78	NUM
hassl-841	196	35	-	-	SYM
hassl-841	196	36	90	90	NUM
hassl-841	196	37	86	86	NUM
hassl-841	196	38	©	©	PROPN
hassl-841	196	39	2020	2020	NUM
hassl-841	196	40	conscientia	conscientia	PROPN
hassl-841	196	41	beam	beam	PROPN
hassl-841	196	42	.	.	PUNCT
hassl-841	197	1	all	all	DET
hassl-841	197	2	rights	right	NOUN
hassl-841	197	3	reserved	reserve	VERB
hassl-841	197	4	.	.	PUNCT
hassl-841	198	1	director	director	NOUN
hassl-841	198	2	of	of	ADP
hassl-841	198	3	the	the	DET
hassl-841	198	4	firm	firm	NOUN
hassl-841	198	5	)	)	PUNCT
hassl-841	198	6	in	in	ADP
hassl-841	198	7	charge	charge	NOUN
hassl-841	198	8	to	to	PART
hassl-841	198	9	oversee	oversee	VERB
hassl-841	198	10	proper	proper	ADJ
hassl-841	198	11	implementation	implementation	NOUN
hassl-841	198	12	and	and	CCONJ
hassl-841	198	13	compliance	compliance	NOUN
hassl-841	198	14	of	of	ADP
hassl-841	198	15	ethical	ethical	ADJ
hassl-841	198	16	requirements	requirement	NOUN
hassl-841	198	17	.	.	PUNCT
hassl-841	199	1	besides	besides	SCONJ
hassl-841	199	2	that	that	PRON
hassl-841	199	3	,	,	PUNCT
hassl-841	199	4	67	67	NUM
hassl-841	199	5	%	%	NOUN
hassl-841	199	6	of	of	ADP
hassl-841	199	7	firms	firm	NOUN
hassl-841	199	8	in	in	ADP
hassl-841	199	9	the	the	DET
hassl-841	199	10	uk	uk	PROPN
hassl-841	199	11	and	and	CCONJ
hassl-841	199	12	20	20	NUM
hassl-841	199	13	%	%	NOUN
hassl-841	199	14	of	of	ADP
hassl-841	199	15	australian	australian	ADJ
hassl-841	199	16	firms	firm	NOUN
hassl-841	199	17	also	also	ADV
hassl-841	199	18	indicated	indicate	VERB
hassl-841	199	19	that	that	SCONJ
hassl-841	199	20	the	the	DET
hassl-841	199	21	tone	tone	NOUN
hassl-841	199	22	from	from	ADP
hassl-841	199	23	the	the	DET
hassl-841	199	24	top	top	NOUN
hassl-841	199	25	was	be	AUX
hassl-841	199	26	crucial	crucial	ADJ
hassl-841	199	27	in	in	ADP
hassl-841	199	28	driving	drive	VERB
hassl-841	199	29	ethical	ethical	ADJ
hassl-841	199	30	behavior	behavior	NOUN
hassl-841	199	31	within	within	ADP
hassl-841	199	32	the	the	DET
hassl-841	199	33	firm	firm	NOUN
hassl-841	199	34	.	.	PUNCT
hassl-841	200	1	the	the	DET
hassl-841	200	2	importance	importance	NOUN
hassl-841	200	3	of	of	ADP
hassl-841	200	4	managing	manage	VERB
hassl-841	200	5	ethics	ethic	NOUN
hassl-841	200	6	amongst	amongst	ADP
hassl-841	200	7	partners	partner	NOUN
hassl-841	200	8	and	and	CCONJ
hassl-841	200	9	professional	professional	ADJ
hassl-841	200	10	staff	staff	NOUN
hassl-841	200	11	was	be	AUX
hassl-841	200	12	also	also	ADV
hassl-841	200	13	prevalent	prevalent	ADJ
hassl-841	200	14	throughout	throughout	ADP
hassl-841	200	15	the	the	DET
hassl-841	200	16	interviews	interview	NOUN
hassl-841	200	17	.	.	PUNCT
hassl-841	201	1	there	there	PRON
hassl-841	201	2	were	be	VERB
hassl-841	201	3	various	various	ADJ
hassl-841	201	4	mechanisms	mechanism	NOUN
hassl-841	201	5	put	put	VERB
hassl-841	201	6	in	in	ADP
hassl-841	201	7	place	place	NOUN
hassl-841	201	8	for	for	ADP
hassl-841	201	9	managing	manage	VERB
hassl-841	201	10	ethics	ethic	NOUN
hassl-841	201	11	and	and	CCONJ
hassl-841	201	12	achieving	achieve	VERB
hassl-841	201	13	ethical	ethical	ADJ
hassl-841	201	14	compliance	compliance	NOUN
hassl-841	201	15	,	,	PUNCT
hassl-841	201	16	specifically	specifically	ADV
hassl-841	201	17	in	in	ADP
hassl-841	201	18	terms	term	NOUN
hassl-841	201	19	of	of	ADP
hassl-841	201	20	isqc	isqc	NOUN
hassl-841	201	21	1	1	NUM
hassl-841	201	22	compliance	compliance	NOUN
hassl-841	201	23	.	.	PUNCT
hassl-841	202	1	here	here	ADV
hassl-841	202	2	are	be	AUX
hassl-841	202	3	some	some	PRON
hassl-841	202	4	of	of	ADP
hassl-841	202	5	the	the	DET
hassl-841	202	6	comments	comment	NOUN
hassl-841	202	7	made	make	VERB
hassl-841	202	8	by	by	ADP
hassl-841	202	9	the	the	DET
hassl-841	202	10	interviewees	interviewee	NOUN
hassl-841	202	11	:	:	PUNCT
hassl-841	202	12	“	"	PUNCT
hassl-841	202	13	there	there	PRON
hassl-841	202	14	is	be	VERB
hassl-841	202	15	a	a	DET
hassl-841	202	16	code	code	NOUN
hassl-841	202	17	of	of	ADP
hassl-841	202	18	conduct	conduct	NOUN
hassl-841	202	19	to	to	PART
hassl-841	202	20	guide	guide	VERB
hassl-841	202	21	what	what	PRON
hassl-841	202	22	you	you	PRON
hassl-841	202	23	do	do	VERB
hassl-841	202	24	and	and	CCONJ
hassl-841	202	25	don‟t	don‟t	NUM
hassl-841	202	26	do	do	VERB
hassl-841	202	27	,	,	PUNCT
hassl-841	202	28	your	your	PRON
hassl-841	202	29	conduct	conduct	NOUN
hassl-841	202	30	outside	outside	ADP
hassl-841	202	31	of	of	ADP
hassl-841	202	32	office	office	NOUN
hassl-841	202	33	and	and	CCONJ
hassl-841	202	34	holding	hold	VERB
hassl-841	202	35	out	out	ADP
hassl-841	202	36	of	of	ADP
hassl-841	202	37	firm	firm	ADJ
hassl-841	202	38	information	information	NOUN
hassl-841	202	39	.	.	PUNCT
hassl-841	203	1	the	the	DET
hassl-841	203	2	firm	firm	NOUN
hassl-841	203	3	wants	want	VERB
hassl-841	203	4	to	to	PART
hassl-841	203	5	articulate	articulate	VERB
hassl-841	203	6	the	the	DET
hassl-841	203	7	value	value	NOUN
hassl-841	203	8	of	of	ADP
hassl-841	203	9	the	the	DET
hassl-841	203	10	firm	firm	NOUN
hassl-841	203	11	and	and	CCONJ
hassl-841	203	12	is	be	AUX
hassl-841	203	13	it	it	PRON
hassl-841	203	14	channeled	channel	VERB
hassl-841	203	15	down	down	ADP
hassl-841	203	16	to	to	ADP
hassl-841	203	17	everyone	everyone	PRON
hassl-841	203	18	.	.	PUNCT
hassl-841	204	1	so	so	ADV
hassl-841	204	2	the	the	DET
hassl-841	204	3	hard	hard	ADJ
hassl-841	204	4	process	process	NOUN
hassl-841	204	5	is	be	AUX
hassl-841	204	6	all	all	DET
hassl-841	204	7	the	the	DET
hassl-841	204	8	forms	form	NOUN
hassl-841	204	9	and	and	CCONJ
hassl-841	204	10	codes	code	NOUN
hassl-841	204	11	,	,	PUNCT
hassl-841	204	12	and	and	CCONJ
hassl-841	204	13	the	the	DET
hassl-841	204	14	soft	soft	ADJ
hassl-841	204	15	process	process	NOUN
hassl-841	204	16	is	be	AUX
hassl-841	204	17	the	the	DET
hassl-841	204	18	culture	culture	NOUN
hassl-841	204	19	and	and	CCONJ
hassl-841	204	20	tone	tone	NOUN
hassl-841	204	21	from	from	ADP
hassl-841	204	22	the	the	DET
hassl-841	204	23	top	top	NOUN
hassl-841	204	24	.	.	PUNCT
hassl-841	205	1	for	for	ADP
hassl-841	205	2	us	us	PROPN
hassl-841	205	3	ethics	ethic	NOUN
hassl-841	205	4	is	be	AUX
hassl-841	205	5	fundamental	fundamental	ADJ
hassl-841	205	6	–	–	PUNCT
hassl-841	205	7	we	we	PRON
hassl-841	205	8	don‟t	don‟t	X
hassl-841	205	9	condone	condone	VERB
hassl-841	205	10	something	something	PRON
hassl-841	205	11	wrong	wrong	ADJ
hassl-841	205	12	or	or	CCONJ
hassl-841	205	13	short	short	ADJ
hassl-841	205	14	cuts	cut	NOUN
hassl-841	205	15	or	or	CCONJ
hassl-841	205	16	compromise	compromise	NOUN
hassl-841	205	17	integrity	integrity	NOUN
hassl-841	205	18	”	"	PUNCT
hassl-841	205	19	(	(	PUNCT
hassl-841	205	20	smp	smp	NOUN
hassl-841	205	21	3	3	NUM
hassl-841	205	22	)	)	PUNCT
hassl-841	205	23	.	.	PUNCT
hassl-841	206	1	4.2.4	4.2.4	X
hassl-841	206	2	.	.	PUNCT
hassl-841	206	3	supervision	supervision	NOUN
hassl-841	206	4	and	and	CCONJ
hassl-841	206	5	review	review	VERB
hassl-841	206	6	all	all	DET
hassl-841	206	7	trs	trs	PROPN
hassl-841	206	8	of	of	ADP
hassl-841	206	9	firms	firm	NOUN
hassl-841	206	10	reviewed	review	VERB
hassl-841	206	11	indicated	indicate	VERB
hassl-841	206	12	that	that	SCONJ
hassl-841	206	13	there	there	PRON
hassl-841	206	14	were	be	VERB
hassl-841	206	15	certain	certain	ADJ
hassl-841	206	16	practices	practice	NOUN
hassl-841	206	17	put	put	VERB
hassl-841	206	18	in	in	ADP
hassl-841	206	19	place	place	NOUN
hassl-841	206	20	for	for	ADP
hassl-841	206	21	supervision	supervision	NOUN
hassl-841	206	22	and	and	CCONJ
hassl-841	206	23	review	review	NOUN
hassl-841	206	24	of	of	ADP
hassl-841	206	25	work	work	NOUN
hassl-841	206	26	done	do	VERB
hassl-841	206	27	by	by	ADP
hassl-841	206	28	subordinates	subordinate	NOUN
hassl-841	206	29	by	by	ADP
hassl-841	206	30	superiors	superior	NOUN
hassl-841	206	31	,	,	PUNCT
hassl-841	206	32	as	as	SCONJ
hassl-841	206	33	shown	show	VERB
hassl-841	206	34	in	in	ADP
hassl-841	206	35	table	table	NOUN
hassl-841	206	36	4	4	NUM
hassl-841	206	37	.	.	PUNCT
hassl-841	206	38	two	two	NUM
hassl-841	206	39	main	main	ADJ
hassl-841	206	40	practices	practice	NOUN
hassl-841	206	41	have	have	AUX
hassl-841	206	42	been	be	AUX
hassl-841	206	43	noted	note	VERB
hassl-841	206	44	.	.	PUNCT
hassl-841	207	1	firstly	firstly	ADV
hassl-841	207	2	,	,	PUNCT
hassl-841	207	3	the	the	DET
hassl-841	207	4	supervision	supervision	NOUN
hassl-841	207	5	and	and	CCONJ
hassl-841	207	6	review	review	NOUN
hassl-841	207	7	generally	generally	ADV
hassl-841	207	8	involved	involve	VERB
hassl-841	207	9	a	a	DET
hassl-841	207	10	detailed	detailed	ADJ
hassl-841	207	11	review	review	NOUN
hassl-841	207	12	by	by	ADP
hassl-841	207	13	a	a	DET
hassl-841	207	14	more	more	ADV
hassl-841	207	15	experienced	experienced	ADJ
hassl-841	207	16	staff	staff	NOUN
hassl-841	207	17	of	of	ADP
hassl-841	207	18	the	the	DET
hassl-841	207	19	audit	audit	NOUN
hassl-841	207	20	work	work	NOUN
hassl-841	207	21	done	do	VERB
hassl-841	207	22	,	,	PUNCT
hassl-841	207	23	adequacy	adequacy	NOUN
hassl-841	207	24	&	&	CCONJ
hassl-841	207	25	appropriateness	appropriateness	NOUN
hassl-841	207	26	of	of	ADP
hassl-841	207	27	audit	audit	NOUN
hassl-841	207	28	evidence	evidence	NOUN
hassl-841	207	29	obtained	obtain	VERB
hassl-841	207	30	and	and	CCONJ
hassl-841	207	31	ensuring	ensure	VERB
hassl-841	207	32	all	all	DET
hassl-841	207	33	necessary	necessary	ADJ
hassl-841	207	34	compliances	compliance	NOUN
hassl-841	207	35	have	have	AUX
hassl-841	207	36	been	be	AUX
hassl-841	207	37	addressed	address	VERB
hassl-841	207	38	.	.	PUNCT
hassl-841	208	1	secondly	secondly	ADV
hassl-841	208	2	,	,	PUNCT
hassl-841	208	3	some	some	DET
hassl-841	208	4	firms	firm	NOUN
hassl-841	208	5	used	use	VERB
hassl-841	208	6	technology	technology	NOUN
hassl-841	208	7	for	for	ADP
hassl-841	208	8	their	their	PRON
hassl-841	208	9	supervision	supervision	NOUN
hassl-841	208	10	and	and	CCONJ
hassl-841	208	11	review	review	NOUN
hassl-841	208	12	practices	practice	NOUN
hassl-841	208	13	by	by	ADP
hassl-841	208	14	using	use	VERB
hassl-841	208	15	an	an	DET
hassl-841	208	16	audit	audit	NOUN
hassl-841	208	17	software	software	NOUN
hassl-841	208	18	that	that	PRON
hassl-841	208	19	enabled	enable	VERB
hassl-841	208	20	superiors	superior	NOUN
hassl-841	208	21	to	to	PART
hassl-841	208	22	supervise	supervise	VERB
hassl-841	208	23	the	the	DET
hassl-841	208	24	work	work	NOUN
hassl-841	208	25	done	do	VERB
hassl-841	208	26	by	by	ADP
hassl-841	208	27	staff	staff	NOUN
hassl-841	208	28	on	on	ADP
hassl-841	208	29	a	a	DET
hassl-841	208	30	―real	―real	ADJ
hassl-841	208	31	time‖	time‖	NUM
hassl-841	208	32	basis	basis	NOUN
hassl-841	208	33	.	.	PUNCT
hassl-841	209	1	firms	firm	NOUN
hassl-841	209	2	that	that	PRON
hassl-841	209	3	employ	employ	VERB
hassl-841	209	4	such	such	DET
hassl-841	209	5	an	an	DET
hassl-841	209	6	approach	approach	NOUN
hassl-841	209	7	for	for	ADP
hassl-841	209	8	review	review	NOUN
hassl-841	209	9	and	and	CCONJ
hassl-841	209	10	supervision	supervision	NOUN
hassl-841	209	11	were	be	AUX
hassl-841	209	12	pwc	pwc	NOUN
hassl-841	209	13	that	that	PRON
hassl-841	209	14	used	use	VERB
hassl-841	209	15	their	their	PRON
hassl-841	209	16	―aura‖	―aura‖	PROPN
hassl-841	209	17	software	software	NOUN
hassl-841	209	18	and	and	CCONJ
hassl-841	209	19	gti	gti	PROPN
hassl-841	209	20	australia	australia	PROPN
hassl-841	209	21	who	who	PRON
hassl-841	209	22	used	use	VERB
hassl-841	209	23	their	their	PRON
hassl-841	209	24	―voyager‖	―voyager‖	PROPN
hassl-841	209	25	software	software	NOUN
hassl-841	209	26	.	.	PUNCT
hassl-841	210	1	a	a	DET
hassl-841	210	2	small	small	ADJ
hassl-841	210	3	number	number	NOUN
hassl-841	210	4	of	of	ADP
hassl-841	210	5	trs	trs	PROPN
hassl-841	210	6	also	also	ADV
hassl-841	210	7	noted	note	VERB
hassl-841	210	8	that	that	SCONJ
hassl-841	210	9	part	part	NOUN
hassl-841	210	10	of	of	ADP
hassl-841	210	11	the	the	DET
hassl-841	210	12	review	review	PROPN
hassl-841	210	13	&	&	CCONJ
hassl-841	210	14	supervision	supervision	NOUN
hassl-841	210	15	function	function	NOUN
hassl-841	210	16	was	be	AUX
hassl-841	210	17	the	the	DET
hassl-841	210	18	importance	importance	NOUN
hassl-841	210	19	of	of	ADP
hassl-841	210	20	communicating	communicate	VERB
hassl-841	210	21	findings	finding	NOUN
hassl-841	210	22	of	of	ADP
hassl-841	210	23	the	the	DET
hassl-841	210	24	review	review	NOUN
hassl-841	210	25	to	to	ADP
hassl-841	210	26	subordinates	subordinate	NOUN
hassl-841	210	27	effectively	effectively	ADV
hassl-841	210	28	.	.	PUNCT
hassl-841	211	1	the	the	DET
hassl-841	211	2	practitioners	practitioner	NOUN
hassl-841	211	3	interviewed	interview	VERB
hassl-841	211	4	shared	share	VERB
hassl-841	211	5	similar	similar	ADJ
hassl-841	211	6	practices	practice	NOUN
hassl-841	211	7	for	for	ADP
hassl-841	211	8	supervision	supervision	NOUN
hassl-841	211	9	and	and	CCONJ
hassl-841	211	10	review	review	NOUN
hassl-841	211	11	as	as	ADP
hassl-841	211	12	those	those	PRON
hassl-841	211	13	discussed	discuss	VERB
hassl-841	211	14	earlier	early	ADV
hassl-841	211	15	from	from	ADP
hassl-841	211	16	the	the	DET
hassl-841	211	17	review	review	NOUN
hassl-841	211	18	of	of	ADP
hassl-841	211	19	trs	trs	PROPN
hassl-841	211	20	.	.	PUNCT
hassl-841	212	1	4.2.5	4.2.5	X
hassl-841	212	2	.	.	PUNCT
hassl-841	212	3	training	training	NOUN
hassl-841	212	4	and	and	CCONJ
hassl-841	212	5	development	development	NOUN
hassl-841	212	6	the	the	DET
hassl-841	212	7	trs	trs	PROPN
hassl-841	212	8	of	of	ADP
hassl-841	212	9	most	most	ADJ
hassl-841	212	10	firms	firm	NOUN
hassl-841	212	11	indicated	indicate	VERB
hassl-841	212	12	that	that	SCONJ
hassl-841	212	13	their	their	PRON
hassl-841	212	14	training	training	NOUN
hassl-841	212	15	and	and	CCONJ
hassl-841	212	16	development	development	NOUN
hassl-841	212	17	practices	practice	NOUN
hassl-841	212	18	encompassed	encompass	VERB
hassl-841	212	19	structured	structure	VERB
hassl-841	212	20	/	/	SYM
hassl-841	212	21	classroom	classroom	NOUN
hassl-841	212	22	training	training	NOUN
hassl-841	212	23	and	and	CCONJ
hassl-841	212	24	on	on	ADP
hassl-841	212	25	-	-	PUNCT
hassl-841	212	26	the	the	DET
hassl-841	212	27	-	-	PUNCT
hassl-841	212	28	job	job	NOUN
hassl-841	212	29	training	training	NOUN
hassl-841	212	30	.	.	PUNCT
hassl-841	213	1	55	55	NUM
hassl-841	213	2	%	%	NOUN
hassl-841	213	3	and	and	CCONJ
hassl-841	213	4	60	60	NUM
hassl-841	213	5	%	%	NOUN
hassl-841	213	6	of	of	ADP
hassl-841	213	7	uk	uk	PROPN
hassl-841	213	8	and	and	CCONJ
hassl-841	213	9	australian	australian	ADJ
hassl-841	213	10	firms	firm	NOUN
hassl-841	213	11	respectively	respectively	ADV
hassl-841	213	12	explicitly	explicitly	ADV
hassl-841	213	13	reported	report	VERB
hassl-841	213	14	that	that	SCONJ
hassl-841	213	15	employing	employ	VERB
hassl-841	213	16	this	this	DET
hassl-841	213	17	two	two	NUM
hassl-841	213	18	-	-	PUNCT
hassl-841	213	19	pronged	pronged	ADJ
hassl-841	213	20	approach	approach	NOUN
hassl-841	213	21	was	be	AUX
hassl-841	213	22	effective	effective	ADJ
hassl-841	213	23	for	for	ADP
hassl-841	213	24	training	training	NOUN
hassl-841	213	25	&	&	CCONJ
hassl-841	213	26	developing	develop	VERB
hassl-841	213	27	their	their	PRON
hassl-841	213	28	engagement	engagement	NOUN
hassl-841	213	29	team	team	NOUN
hassl-841	213	30	in	in	ADP
hassl-841	213	31	delivering	deliver	VERB
hassl-841	213	32	better	well	ADJ
hassl-841	213	33	quality	quality	NOUN
hassl-841	213	34	audits	audits	NOUN
hassl-841	213	35	.	.	PUNCT
hassl-841	214	1	a	a	DET
hassl-841	214	2	small	small	ADJ
hassl-841	214	3	number	number	NOUN
hassl-841	214	4	of	of	ADP
hassl-841	214	5	firms	firm	NOUN
hassl-841	214	6	(	(	PUNCT
hassl-841	214	7	11	11	NUM
hassl-841	214	8	%	%	NOUN
hassl-841	214	9	of	of	ADP
hassl-841	214	10	uk	uk	PROPN
hassl-841	214	11	firms	firm	NOUN
hassl-841	214	12	and	and	CCONJ
hassl-841	214	13	20	20	NUM
hassl-841	214	14	%	%	NOUN
hassl-841	214	15	of	of	ADP
hassl-841	214	16	australian	australian	ADJ
hassl-841	214	17	firms	firm	NOUN
hassl-841	214	18	)	)	PUNCT
hassl-841	214	19	also	also	ADV
hassl-841	214	20	expanded	expand	VERB
hassl-841	214	21	the	the	DET
hassl-841	214	22	method	method	NOUN
hassl-841	214	23	of	of	ADP
hassl-841	214	24	training	train	VERB
hassl-841	214	25	their	their	PRON
hassl-841	214	26	partners	partner	NOUN
hassl-841	214	27	and	and	CCONJ
hassl-841	214	28	staff	staff	NOUN
hassl-841	214	29	through	through	ADP
hassl-841	214	30	e	e	NOUN
hassl-841	214	31	-	-	ADJ
hassl-841	214	32	learning	learn	VERB
hassl-841	214	33	platforms	platform	NOUN
hassl-841	214	34	.	.	PUNCT
hassl-841	215	1	besides	besides	SCONJ
hassl-841	215	2	training	training	NOUN
hassl-841	215	3	and	and	CCONJ
hassl-841	215	4	development	development	NOUN
hassl-841	215	5	methods	method	NOUN
hassl-841	215	6	,	,	PUNCT
hassl-841	215	7	two	two	NUM
hassl-841	215	8	other	other	ADJ
hassl-841	215	9	findings	finding	NOUN
hassl-841	215	10	have	have	AUX
hassl-841	215	11	been	be	AUX
hassl-841	215	12	noted	note	VERB
hassl-841	215	13	from	from	ADP
hassl-841	215	14	the	the	DET
hassl-841	215	15	trs	trs	PROPN
hassl-841	215	16	reviewed	review	VERB
hassl-841	215	17	–	–	PUNCT
hassl-841	215	18	mandatory	mandatory	ADJ
hassl-841	215	19	continuing	continue	VERB
hassl-841	215	20	professional	professional	ADJ
hassl-841	215	21	education	education	NOUN
hassl-841	215	22	/	/	SYM
hassl-841	215	23	development	development	NOUN
hassl-841	215	24	(	(	PUNCT
hassl-841	215	25	cpe	cpe	PROPN
hassl-841	215	26	/	/	SYM
hassl-841	215	27	cpd	cpd	NOUN
hassl-841	215	28	)	)	PUNCT
hassl-841	215	29	hours	hour	NOUN
hassl-841	215	30	and	and	CCONJ
hassl-841	215	31	specific	specific	ADJ
hassl-841	215	32	learning	learning	NOUN
hassl-841	215	33	and	and	CCONJ
hassl-841	215	34	development	development	NOUN
hassl-841	215	35	topics	topic	NOUN
hassl-841	215	36	.	.	PUNCT
hassl-841	216	1	22	22	NUM
hassl-841	216	2	%	%	NOUN
hassl-841	216	3	of	of	ADP
hassl-841	216	4	firms	firm	NOUN
hassl-841	216	5	in	in	ADP
hassl-841	216	6	the	the	DET
hassl-841	216	7	uk	uk	PROPN
hassl-841	216	8	and	and	CCONJ
hassl-841	216	9	60	60	NUM
hassl-841	216	10	%	%	NOUN
hassl-841	216	11	of	of	ADP
hassl-841	216	12	the	the	DET
hassl-841	216	13	firms	firm	NOUN
hassl-841	216	14	in	in	ADP
hassl-841	216	15	australia	australia	PROPN
hassl-841	216	16	reported	report	VERB
hassl-841	216	17	that	that	SCONJ
hassl-841	216	18	partners	partner	NOUN
hassl-841	216	19	and	and	CCONJ
hassl-841	216	20	staff	staff	NOUN
hassl-841	216	21	were	be	AUX
hassl-841	216	22	required	require	VERB
hassl-841	216	23	to	to	PART
hassl-841	216	24	complete	complete	VERB
hassl-841	216	25	a	a	DET
hassl-841	216	26	minimum	minimum	ADJ
hassl-841	216	27	or	or	CCONJ
hassl-841	216	28	mandatory	mandatory	ADJ
hassl-841	216	29	number	number	NOUN
hassl-841	216	30	of	of	ADP
hassl-841	216	31	training	training	NOUN
hassl-841	216	32	hours	hour	NOUN
hassl-841	216	33	.	.	PUNCT
hassl-841	217	1	the	the	DET
hassl-841	217	2	cpe	cpe	PROPN
hassl-841	217	3	/	/	SYM
hassl-841	217	4	cpd	cpd	ADJ
hassl-841	217	5	hours	hour	NOUN
hassl-841	217	6	required	require	VERB
hassl-841	217	7	ranged	range	VERB
hassl-841	217	8	from	from	ADP
hassl-841	217	9	between	between	ADP
hassl-841	217	10	90	90	NUM
hassl-841	217	11	to	to	PART
hassl-841	217	12	120	120	NUM
hassl-841	217	13	hours	hour	NOUN
hassl-841	217	14	,	,	PUNCT
hassl-841	217	15	over	over	ADP
hassl-841	217	16	a	a	DET
hassl-841	217	17	three	three	NUM
hassl-841	217	18	-	-	PUNCT
hassl-841	217	19	year	year	NOUN
hassl-841	217	20	period	period	NOUN
hassl-841	217	21	,	,	PUNCT
hassl-841	217	22	which	which	PRON
hassl-841	217	23	is	be	AUX
hassl-841	217	24	in	in	ADP
hassl-841	217	25	line	line	NOUN
hassl-841	217	26	with	with	ADP
hassl-841	217	27	the	the	DET
hassl-841	217	28	requirements	requirement	NOUN
hassl-841	217	29	of	of	ADP
hassl-841	217	30	many	many	ADJ
hassl-841	217	31	professional	professional	ADJ
hassl-841	217	32	and	and	CCONJ
hassl-841	217	33	regulatory	regulatory	ADJ
hassl-841	217	34	bodies	body	NOUN
hassl-841	217	35	in	in	ADP
hassl-841	217	36	the	the	DET
hassl-841	217	37	uk	uk	PROPN
hassl-841	217	38	and	and	CCONJ
hassl-841	217	39	australia	australia	PROPN
hassl-841	217	40	.	.	PUNCT
hassl-841	218	1	some	some	DET
hassl-841	218	2	firms	firm	NOUN
hassl-841	218	3	also	also	ADV
hassl-841	218	4	incorporated	incorporate	VERB
hassl-841	218	5	a	a	DET
hassl-841	218	6	specific	specific	ADJ
hassl-841	218	7	or	or	CCONJ
hassl-841	218	8	mandatory	mandatory	ADJ
hassl-841	218	9	training	training	NOUN
hassl-841	218	10	program	program	NOUN
hassl-841	218	11	,	,	PUNCT
hassl-841	218	12	covering	cover	VERB
hassl-841	218	13	fundamental	fundamental	ADJ
hassl-841	218	14	topics	topic	NOUN
hassl-841	218	15	on	on	ADP
hassl-841	218	16	auditing	auditing	NOUN
hassl-841	218	17	and	and	CCONJ
hassl-841	218	18	financial	financial	ADJ
hassl-841	218	19	reporting	reporting	NOUN
hassl-841	218	20	,	,	PUNCT
hassl-841	218	21	that	that	PRON
hassl-841	218	22	had	have	VERB
hassl-841	218	23	to	to	PART
hassl-841	218	24	be	be	AUX
hassl-841	218	25	completed	complete	VERB
hassl-841	218	26	by	by	ADP
hassl-841	218	27	partners	partner	NOUN
hassl-841	218	28	and	and	CCONJ
hassl-841	218	29	staff	staff	NOUN
hassl-841	218	30	.	.	PUNCT
hassl-841	219	1	22	22	NUM
hassl-841	219	2	%	%	NOUN
hassl-841	219	3	of	of	ADP
hassl-841	219	4	firms	firm	NOUN
hassl-841	219	5	in	in	ADP
hassl-841	219	6	the	the	DET
hassl-841	219	7	uk	uk	PROPN
hassl-841	219	8	and	and	CCONJ
hassl-841	219	9	30	30	NUM
hassl-841	219	10	%	%	NOUN
hassl-841	219	11	of	of	ADP
hassl-841	219	12	the	the	DET
hassl-841	219	13	firms	firm	NOUN
hassl-841	219	14	in	in	ADP
hassl-841	219	15	australia	australia	PROPN
hassl-841	219	16	have	have	AUX
hassl-841	219	17	reported	report	VERB
hassl-841	219	18	such	such	ADJ
hassl-841	219	19	practices	practice	NOUN
hassl-841	219	20	in	in	ADP
hassl-841	219	21	their	their	PRON
hassl-841	219	22	trs	trs	PROPN
hassl-841	219	23	.	.	PUNCT
hassl-841	220	1	feedback	feedback	NOUN
hassl-841	220	2	obtained	obtain	VERB
hassl-841	220	3	from	from	ADP
hassl-841	220	4	the	the	DET
hassl-841	220	5	interviews	interview	NOUN
hassl-841	220	6	also	also	ADV
hassl-841	220	7	demonstrated	demonstrate	VERB
hassl-841	220	8	how	how	SCONJ
hassl-841	220	9	crucial	crucial	ADJ
hassl-841	220	10	training	training	NOUN
hassl-841	220	11	and	and	CCONJ
hassl-841	220	12	development	development	NOUN
hassl-841	220	13	is	be	AUX
hassl-841	220	14	to	to	PART
hassl-841	220	15	build	build	VERB
hassl-841	220	16	competency	competency	NOUN
hassl-841	220	17	of	of	ADP
hassl-841	220	18	talent	talent	NOUN
hassl-841	220	19	in	in	ADP
hassl-841	220	20	an	an	DET
hassl-841	220	21	accounting	accounting	NOUN
hassl-841	220	22	firm	firm	NOUN
hassl-841	220	23	and	and	CCONJ
hassl-841	220	24	its	its	PRON
hassl-841	220	25	direct	direct	ADJ
hassl-841	220	26	impact	impact	NOUN
hassl-841	220	27	on	on	ADP
hassl-841	220	28	the	the	DET
hassl-841	220	29	quality	quality	NOUN
hassl-841	220	30	of	of	ADP
hassl-841	220	31	the	the	DET
hassl-841	220	32	audit	audit	NOUN
hassl-841	220	33	performed	perform	VERB
hassl-841	220	34	.	.	PUNCT
hassl-841	221	1	practitioners	practitioner	NOUN
hassl-841	221	2	interviewed	interview	VERB
hassl-841	221	3	shared	share	VERB
hassl-841	221	4	various	various	ADJ
hassl-841	221	5	aspects	aspect	NOUN
hassl-841	221	6	of	of	ADP
hassl-841	221	7	training	training	NOUN
hassl-841	221	8	and	and	CCONJ
hassl-841	221	9	development	development	NOUN
hassl-841	221	10	of	of	ADP
hassl-841	221	11	their	their	PRON
hassl-841	221	12	talent	talent	NOUN
hassl-841	221	13	which	which	PRON
hassl-841	221	14	encompassed	encompass	VERB
hassl-841	221	15	specific	specific	ADJ
hassl-841	221	16	topics	topic	NOUN
hassl-841	221	17	or	or	CCONJ
hassl-841	221	18	mandatory	mandatory	ADJ
hassl-841	221	19	training	training	NOUN
hassl-841	221	20	areas	area	NOUN
hassl-841	221	21	,	,	PUNCT
hassl-841	221	22	minimum	minimum	ADJ
hassl-841	221	23	training	training	NOUN
hassl-841	221	24	hours	hour	NOUN
hassl-841	221	25	to	to	PART
hassl-841	221	26	be	be	AUX
hassl-841	221	27	fulfilled	fulfil	VERB
hassl-841	221	28	and	and	CCONJ
hassl-841	221	29	varied	varied	ADJ
hassl-841	221	30	training	training	NOUN
hassl-841	221	31	delivery	delivery	NOUN
hassl-841	221	32	methods	method	NOUN
hassl-841	221	33	;	;	PUNCT
hassl-841	221	34	as	as	SCONJ
hassl-841	221	35	follows	follow	VERB
hassl-841	221	36	:	:	PUNCT
hassl-841	221	37	humanities	humanity	NOUN
hassl-841	221	38	and	and	CCONJ
hassl-841	221	39	social	social	ADJ
hassl-841	221	40	sciences	science	NOUN
hassl-841	221	41	letters	letter	NOUN
hassl-841	221	42	,	,	PUNCT
hassl-841	221	43	2020	2020	NUM
hassl-841	221	44	,	,	PUNCT
hassl-841	221	45	8(1	8(1	NOUN
hassl-841	221	46	):	):	PUNCT
hassl-841	221	47	78	78	NUM
hassl-841	221	48	-	-	SYM
hassl-841	221	49	90	90	NUM
hassl-841	221	50	87	87	NUM
hassl-841	221	51	©	©	PROPN
hassl-841	221	52	2020	2020	NUM
hassl-841	221	53	conscientia	conscientia	PROPN
hassl-841	221	54	beam	beam	PROPN
hassl-841	221	55	.	.	PUNCT
hassl-841	222	1	all	all	DET
hassl-841	222	2	rights	right	NOUN
hassl-841	222	3	reserved	reserve	VERB
hassl-841	222	4	.	.	PUNCT
hassl-841	223	1	“	"	PUNCT
hassl-841	223	2	we	we	PRON
hassl-841	223	3	have	have	AUX
hassl-841	223	4	structured	structure	VERB
hassl-841	223	5	training	training	NOUN
hassl-841	223	6	between	between	ADP
hassl-841	223	7	60	60	NUM
hassl-841	223	8	to	to	PART
hassl-841	223	9	80	80	NUM
hassl-841	223	10	hours	hour	NOUN
hassl-841	223	11	per	per	ADP
hassl-841	223	12	year	year	NOUN
hassl-841	223	13	.	.	PUNCT
hassl-841	224	1	there	there	PRON
hassl-841	224	2	is	be	VERB
hassl-841	224	3	compulsory	compulsory	ADJ
hassl-841	224	4	training	training	NOUN
hassl-841	224	5	on	on	ADP
hassl-841	224	6	methodology	methodology	NOUN
hassl-841	224	7	as	as	ADV
hassl-841	224	8	well	well	ADV
hassl-841	224	9	as	as	ADP
hassl-841	224	10	on	on	ADP
hassl-841	224	11	leadership	leadership	NOUN
hassl-841	224	12	.	.	PUNCT
hassl-841	225	1	we	we	PRON
hassl-841	225	2	find	find	VERB
hassl-841	225	3	that	that	SCONJ
hassl-841	225	4	the	the	PRON
hassl-841	225	5	more	more	ADV
hassl-841	225	6	we	we	PRON
hassl-841	225	7	train	train	VERB
hassl-841	225	8	,	,	PUNCT
hassl-841	225	9	the	the	PRON
hassl-841	225	10	more	more	ADV
hassl-841	225	11	we	we	PRON
hassl-841	225	12	are	be	AUX
hassl-841	225	13	equipped	equip	VERB
hassl-841	225	14	and	and	CCONJ
hassl-841	225	15	training	training	NOUN
hassl-841	225	16	is	be	AUX
hassl-841	225	17	one	one	NUM
hassl-841	225	18	of	of	ADP
hassl-841	225	19	our	our	PRON
hassl-841	225	20	biggest	big	ADJ
hassl-841	225	21	investments	investment	NOUN
hassl-841	225	22	as	as	SCONJ
hassl-841	225	23	this	this	PRON
hassl-841	225	24	affects	affect	VERB
hassl-841	225	25	the	the	DET
hassl-841	225	26	quality	quality	NOUN
hassl-841	225	27	of	of	ADP
hassl-841	225	28	our	our	PRON
hassl-841	225	29	work	work	NOUN
hassl-841	225	30	”	"	PUNCT
hassl-841	225	31	(	(	PUNCT
hassl-841	225	32	smp	smp	NOUN
hassl-841	225	33	3	3	NUM
hassl-841	225	34	)	)	PUNCT
hassl-841	225	35	.	.	PUNCT
hassl-841	226	1	“	"	PUNCT
hassl-841	226	2	every	every	DET
hassl-841	226	3	level	level	NOUN
hassl-841	226	4	of	of	ADP
hassl-841	226	5	the	the	DET
hassl-841	226	6	engagement	engagement	NOUN
hassl-841	226	7	team	team	NOUN
hassl-841	226	8	needs	need	VERB
hassl-841	226	9	to	to	PART
hassl-841	226	10	go	go	VERB
hassl-841	226	11	through	through	ADP
hassl-841	226	12	the	the	DET
hassl-841	226	13	required	require	VERB
hassl-841	226	14	mandatory	mandatory	ADJ
hassl-841	226	15	training	training	NOUN
hassl-841	226	16	hours	hour	NOUN
hassl-841	226	17	.	.	PUNCT
hassl-841	227	1	at	at	ADP
hassl-841	227	2	the	the	DET
hassl-841	227	3	same	same	ADJ
hassl-841	227	4	time	time	NOUN
hassl-841	227	5	,	,	PUNCT
hassl-841	227	6	on	on	ADP
hassl-841	227	7	-	-	PUNCT
hassl-841	227	8	thejob	thejob	NOUN
hassl-841	227	9	training	training	NOUN
hassl-841	227	10	is	be	AUX
hassl-841	227	11	also	also	ADV
hassl-841	227	12	very	very	ADV
hassl-841	227	13	important	important	ADJ
hassl-841	227	14	.	.	PUNCT
hassl-841	228	1	as	as	ADP
hassl-841	228	2	a	a	DET
hassl-841	228	3	regulator	regulator	NOUN
hassl-841	228	4	,	,	PUNCT
hassl-841	228	5	we	we	PRON
hassl-841	228	6	look	look	VERB
hassl-841	228	7	into	into	ADP
hassl-841	228	8	whether	whether	SCONJ
hassl-841	228	9	partners	partner	NOUN
hassl-841	228	10	and	and	CCONJ
hassl-841	228	11	staff	staff	NOUN
hassl-841	228	12	have	have	AUX
hassl-841	228	13	met	meet	VERB
hassl-841	228	14	cpe	cpe	PROPN
hassl-841	228	15	requirements	requirement	NOUN
hassl-841	228	16	…	…	PUNCT
hassl-841	228	17	”	"	PUNCT
hassl-841	228	18	(	(	PUNCT
hassl-841	228	19	reg	reg	NOUN
hassl-841	228	20	2	2	NUM
hassl-841	228	21	)	)	PUNCT
hassl-841	228	22	.	.	PUNCT
hassl-841	229	1	4.2.6	4.2.6	X
hassl-841	229	2	.	.	PUNCT
hassl-841	230	1	work	work	NOUN
hassl-841	230	2	-	-	PUNCT
hassl-841	230	3	life	life	NOUN
hassl-841	230	4	balance	balance	NOUN
hassl-841	230	5	none	none	NOUN
hassl-841	230	6	of	of	ADP
hassl-841	230	7	the	the	DET
hassl-841	230	8	firms	firm	NOUN
hassl-841	230	9	in	in	ADP
hassl-841	230	10	both	both	DET
hassl-841	230	11	jurisdictions	jurisdiction	NOUN
hassl-841	230	12	disclosed	disclose	VERB
hassl-841	230	13	or	or	CCONJ
hassl-841	230	14	reported	report	VERB
hassl-841	230	15	on	on	ADP
hassl-841	230	16	any	any	DET
hassl-841	230	17	work	work	NOUN
hassl-841	230	18	-	-	PUNCT
hassl-841	230	19	life	life	NOUN
hassl-841	230	20	balance	balance	NOUN
hassl-841	230	21	measures	measure	NOUN
hassl-841	230	22	or	or	CCONJ
hassl-841	230	23	practices	practice	NOUN
hassl-841	230	24	in	in	ADP
hassl-841	230	25	their	their	PRON
hassl-841	230	26	trs	trs	PROPN
hassl-841	230	27	.	.	PUNCT
hassl-841	231	1	however	however	ADV
hassl-841	231	2	,	,	PUNCT
hassl-841	231	3	the	the	DET
hassl-841	231	4	interviews	interview	NOUN
hassl-841	231	5	revealed	reveal	VERB
hassl-841	231	6	that	that	SCONJ
hassl-841	231	7	work	work	NOUN
hassl-841	231	8	-	-	PUNCT
hassl-841	231	9	life	life	NOUN
hassl-841	231	10	balance	balance	NOUN
hassl-841	231	11	is	be	AUX
hassl-841	231	12	a	a	DET
hassl-841	231	13	growing	grow	VERB
hassl-841	231	14	concern	concern	NOUN
hassl-841	231	15	and	and	CCONJ
hassl-841	231	16	an	an	DET
hassl-841	231	17	important	important	ADJ
hassl-841	231	18	part	part	NOUN
hassl-841	231	19	of	of	ADP
hassl-841	231	20	talent	talent	NOUN
hassl-841	231	21	management	management	NOUN
hassl-841	231	22	within	within	ADP
hassl-841	231	23	the	the	DET
hassl-841	231	24	profession	profession	NOUN
hassl-841	231	25	,	,	PUNCT
hassl-841	231	26	especially	especially	ADV
hassl-841	231	27	with	with	ADP
hassl-841	231	28	the	the	DET
hassl-841	231	29	millennials	millennial	NOUN
hassl-841	231	30	.	.	PUNCT
hassl-841	232	1	practitioners	practitioner	NOUN
hassl-841	232	2	have	have	AUX
hassl-841	232	3	put	put	VERB
hassl-841	232	4	in	in	ADP
hassl-841	232	5	various	various	ADJ
hassl-841	232	6	measures	measure	NOUN
hassl-841	232	7	to	to	PART
hassl-841	232	8	address	address	VERB
hassl-841	232	9	work	work	NOUN
hassl-841	232	10	-	-	PUNCT
hassl-841	232	11	life	life	NOUN
hassl-841	232	12	balance	balance	NOUN
hassl-841	232	13	concerns	concern	NOUN
hassl-841	232	14	,	,	PUNCT
hassl-841	232	15	with	with	ADP
hassl-841	232	16	the	the	DET
hassl-841	232	17	hope	hope	NOUN
hassl-841	232	18	that	that	SCONJ
hassl-841	232	19	the	the	DET
hassl-841	232	20	productivity	productivity	NOUN
hassl-841	232	21	of	of	ADP
hassl-841	232	22	talent	talent	NOUN
hassl-841	232	23	within	within	ADP
hassl-841	232	24	the	the	DET
hassl-841	232	25	firm	firm	NOUN
hassl-841	232	26	will	will	AUX
hassl-841	232	27	improve	improve	VERB
hassl-841	232	28	and	and	CCONJ
hassl-841	232	29	consequently	consequently	ADV
hassl-841	232	30	improve	improve	VERB
hassl-841	232	31	the	the	DET
hassl-841	232	32	quality	quality	NOUN
hassl-841	232	33	of	of	ADP
hassl-841	232	34	the	the	DET
hassl-841	232	35	audits	audits	NOUN
hassl-841	232	36	performed	perform	VERB
hassl-841	232	37	.	.	PUNCT
hassl-841	233	1	the	the	DET
hassl-841	233	2	following	follow	VERB
hassl-841	233	3	are	be	AUX
hassl-841	233	4	some	some	PRON
hassl-841	233	5	of	of	ADP
hassl-841	233	6	the	the	DET
hassl-841	233	7	feedback	feedback	NOUN
hassl-841	233	8	from	from	ADP
hassl-841	233	9	the	the	DET
hassl-841	233	10	interviewees	interviewee	NOUN
hassl-841	233	11	:	:	PUNCT
hassl-841	233	12	“	"	PUNCT
hassl-841	233	13	there	there	PRON
hassl-841	233	14	are	be	VERB
hassl-841	233	15	a	a	DET
hassl-841	233	16	lot	lot	NOUN
hassl-841	233	17	of	of	ADP
hassl-841	233	18	activities	activity	NOUN
hassl-841	233	19	and	and	CCONJ
hassl-841	233	20	engagement	engagement	NOUN
hassl-841	233	21	with	with	ADP
hassl-841	233	22	the	the	DET
hassl-841	233	23	staff	staff	NOUN
hassl-841	233	24	such	such	ADJ
hassl-841	233	25	as	as	ADP
hassl-841	233	26	sports	sport	NOUN
hassl-841	233	27	activities	activity	NOUN
hassl-841	233	28	,	,	PUNCT
hassl-841	233	29	inter	inter	NOUN
hassl-841	233	30	-	-	NOUN
hassl-841	233	31	firms	firm	NOUN
hassl-841	233	32	games	game	NOUN
hassl-841	233	33	and	and	CCONJ
hassl-841	233	34	so	so	ADV
hassl-841	233	35	on	on	ADV
hassl-841	233	36	.	.	PUNCT
hassl-841	234	1	we	we	PRON
hassl-841	234	2	want	want	VERB
hassl-841	234	3	to	to	PART
hassl-841	234	4	know	know	VERB
hassl-841	234	5	if	if	SCONJ
hassl-841	234	6	somebody	somebody	PRON
hassl-841	234	7	is	be	AUX
hassl-841	234	8	not	not	PART
hassl-841	234	9	happy	happy	ADJ
hassl-841	234	10	,	,	PUNCT
hassl-841	234	11	feeling	feel	VERB
hassl-841	234	12	tired	tired	ADJ
hassl-841	234	13	or	or	CCONJ
hassl-841	234	14	pressured	pressure	VERB
hassl-841	234	15	.	.	PUNCT
hassl-841	235	1	in	in	ADP
hassl-841	235	2	malaysia	malaysia	PROPN
hassl-841	235	3	,	,	PUNCT
hassl-841	235	4	we	we	PRON
hassl-841	235	5	can	can	AUX
hassl-841	235	6	not	not	PART
hassl-841	235	7	avoid	avoid	VERB
hassl-841	235	8	the	the	DET
hassl-841	235	9	volume	volume	NOUN
hassl-841	235	10	(	(	PUNCT
hassl-841	235	11	of	of	ADP
hassl-841	235	12	work	work	NOUN
hassl-841	235	13	)	)	PUNCT
hassl-841	235	14	.	.	PUNCT
hassl-841	236	1	the	the	DET
hassl-841	236	2	direction	direction	NOUN
hassl-841	236	3	we	we	PRON
hassl-841	236	4	want	want	VERB
hassl-841	236	5	to	to	PART
hassl-841	236	6	take	take	VERB
hassl-841	236	7	is	be	AUX
hassl-841	236	8	to	to	PART
hassl-841	236	9	grow	grow	VERB
hassl-841	236	10	on	on	ADP
hassl-841	236	11	quality	quality	NOUN
hassl-841	236	12	,	,	PUNCT
hassl-841	236	13	not	not	PART
hassl-841	236	14	on	on	ADP
hassl-841	236	15	volume	volume	NOUN
hassl-841	236	16	.	.	PUNCT
hassl-841	237	1	we	we	PRON
hassl-841	237	2	want	want	VERB
hassl-841	237	3	to	to	PART
hassl-841	237	4	grow	grow	VERB
hassl-841	237	5	the	the	DET
hassl-841	237	6	fees	fee	NOUN
hassl-841	237	7	,	,	PUNCT
hassl-841	237	8	educate	educate	VERB
hassl-841	237	9	the	the	DET
hassl-841	237	10	client	client	NOUN
hassl-841	237	11	,	,	PUNCT
hassl-841	237	12	provide	provide	VERB
hassl-841	237	13	them	they	PRON
hassl-841	237	14	with	with	ADP
hassl-841	237	15	quality	quality	NOUN
hassl-841	237	16	services	service	NOUN
hassl-841	237	17	and	and	CCONJ
hassl-841	237	18	reduce	reduce	VERB
hassl-841	237	19	the	the	DET
hassl-841	237	20	volume	volume	NOUN
hassl-841	237	21	by	by	ADP
hassl-841	237	22	resigning	resign	VERB
hassl-841	237	23	from	from	ADP
hassl-841	237	24	clients	client	NOUN
hassl-841	237	25	that	that	PRON
hassl-841	237	26	we	we	PRON
hassl-841	237	27	don‟t	don‟t	X
hassl-841	237	28	think	think	VERB
hassl-841	237	29	there	there	PRON
hassl-841	237	30	is	be	VERB
hassl-841	237	31	a	a	DET
hassl-841	237	32	future	future	NOUN
hassl-841	237	33	”	"	PUNCT
hassl-841	237	34	(	(	PUNCT
hassl-841	237	35	bf1	bf1	PROPN
hassl-841	237	36	)	)	PUNCT
hassl-841	237	37	.	.	PUNCT
hassl-841	238	1	“	"	PUNCT
hassl-841	238	2	our	our	PRON
hassl-841	238	3	working	work	VERB
hassl-841	238	4	hours	hour	NOUN
hassl-841	238	5	is	be	AUX
hassl-841	238	6	flexible	flexible	ADJ
hassl-841	238	7	and	and	CCONJ
hassl-841	238	8	this	this	PRON
hassl-841	238	9	is	be	AUX
hassl-841	238	10	preferred	prefer	VERB
hassl-841	238	11	by	by	ADP
hassl-841	238	12	younger	young	ADJ
hassl-841	238	13	people	people	NOUN
hassl-841	238	14	.	.	PUNCT
hassl-841	239	1	we	we	PRON
hassl-841	239	2	take	take	VERB
hassl-841	239	3	on	on	ADP
hassl-841	239	4	good	good	ADJ
hassl-841	239	5	jobs	job	NOUN
hassl-841	239	6	;	;	PUNCT
hassl-841	239	7	where	where	SCONJ
hassl-841	239	8	we	we	PRON
hassl-841	239	9	want	want	VERB
hassl-841	239	10	to	to	PART
hassl-841	239	11	earn	earn	VERB
hassl-841	239	12	from	from	ADP
hassl-841	239	13	margin	margin	NOUN
hassl-841	239	14	–	–	PUNCT
hassl-841	239	15	gone	go	VERB
hassl-841	239	16	are	be	AUX
hassl-841	239	17	the	the	DET
hassl-841	239	18	days	day	NOUN
hassl-841	239	19	where	where	SCONJ
hassl-841	239	20	we	we	PRON
hassl-841	239	21	want	want	VERB
hassl-841	239	22	to	to	PART
hassl-841	239	23	earn	earn	VERB
hassl-841	239	24	from	from	ADP
hassl-841	239	25	revenue	revenue	NOUN
hassl-841	239	26	.	.	PUNCT
hassl-841	240	1	this	this	PRON
hassl-841	240	2	is	be	AUX
hassl-841	240	3	one	one	NUM
hassl-841	240	4	of	of	ADP
hassl-841	240	5	the	the	DET
hassl-841	240	6	ways	way	NOUN
hassl-841	240	7	we	we	PRON
hassl-841	240	8	want	want	VERB
hassl-841	240	9	to	to	PART
hassl-841	240	10	achieve	achieve	VERB
hassl-841	240	11	work	work	NOUN
hassl-841	240	12	-	-	PUNCT
hassl-841	240	13	life	life	NOUN
hassl-841	240	14	balance	balance	NOUN
hassl-841	240	15	.	.	PUNCT
hassl-841	241	1	besides	besides	SCONJ
hassl-841	241	2	that	that	PRON
hassl-841	241	3	,	,	PUNCT
hassl-841	241	4	we	we	PRON
hassl-841	241	5	have	have	AUX
hassl-841	241	6	set	set	VERB
hassl-841	241	7	aside	aside	ADP
hassl-841	241	8	funds	fund	NOUN
hassl-841	241	9	for	for	ADP
hassl-841	241	10	recreation	recreation	NOUN
hassl-841	241	11	and	and	CCONJ
hassl-841	241	12	trips	trip	NOUN
hassl-841	241	13	”	"	PUNCT
hassl-841	241	14	(	(	PUNCT
hassl-841	241	15	smp	smp	NOUN
hassl-841	241	16	4	4	NUM
hassl-841	241	17	)	)	PUNCT
hassl-841	241	18	.	.	PUNCT
hassl-841	242	1	4.2.7	4.2.7	X
hassl-841	242	2	.	.	PUNCT
hassl-841	242	3	remuneration	remuneration	NOUN
hassl-841	242	4	table	table	NOUN
hassl-841	242	5	4	4	NUM
hassl-841	242	6	shows	show	VERB
hassl-841	242	7	that	that	SCONJ
hassl-841	242	8	50	50	NUM
hassl-841	242	9	%	%	NOUN
hassl-841	242	10	of	of	ADP
hassl-841	242	11	firms	firm	NOUN
hassl-841	242	12	in	in	ADP
hassl-841	242	13	the	the	DET
hassl-841	242	14	uk	uk	PROPN
hassl-841	242	15	and	and	CCONJ
hassl-841	242	16	56	56	NUM
hassl-841	242	17	%	%	NOUN
hassl-841	242	18	of	of	ADP
hassl-841	242	19	firms	firm	NOUN
hassl-841	242	20	in	in	ADP
hassl-841	242	21	australia	australia	PROPN
hassl-841	242	22	have	have	AUX
hassl-841	242	23	reported	report	VERB
hassl-841	242	24	specific	specific	ADJ
hassl-841	242	25	remuneration	remuneration	NOUN
hassl-841	242	26	or	or	CCONJ
hassl-841	242	27	compensation	compensation	NOUN
hassl-841	242	28	practices	practice	NOUN
hassl-841	242	29	for	for	ADP
hassl-841	242	30	partners	partner	NOUN
hassl-841	242	31	and	and	CCONJ
hassl-841	242	32	staff	staff	NOUN
hassl-841	242	33	as	as	ADP
hassl-841	242	34	a	a	DET
hassl-841	242	35	means	means	NOUN
hassl-841	242	36	of	of	ADP
hassl-841	242	37	retention	retention	NOUN
hassl-841	242	38	and/or	and/or	CCONJ
hassl-841	242	39	to	to	PART
hassl-841	242	40	reward	reward	VERB
hassl-841	242	41	performance	performance	NOUN
hassl-841	242	42	.	.	PUNCT
hassl-841	243	1	partners	partner	NOUN
hassl-841	243	2	and	and	CCONJ
hassl-841	243	3	staff	staff	NOUN
hassl-841	243	4	were	be	AUX
hassl-841	243	5	rewarded	reward	VERB
hassl-841	243	6	based	base	VERB
hassl-841	243	7	on	on	ADP
hassl-841	243	8	their	their	PRON
hassl-841	243	9	performance	performance	NOUN
hassl-841	243	10	and	and	CCONJ
hassl-841	243	11	contribution	contribution	NOUN
hassl-841	243	12	towards	towards	ADP
hassl-841	243	13	the	the	DET
hassl-841	243	14	achievement	achievement	NOUN
hassl-841	243	15	of	of	ADP
hassl-841	243	16	quality	quality	NOUN
hassl-841	243	17	audits	audits	NOUN
hassl-841	243	18	,	,	PUNCT
hassl-841	243	19	and	and	CCONJ
hassl-841	243	20	in	in	ADP
hassl-841	243	21	some	some	DET
hassl-841	243	22	cases	case	NOUN
hassl-841	243	23	;	;	PUNCT
hassl-841	243	24	special	special	ADJ
hassl-841	243	25	recognition	recognition	NOUN
hassl-841	243	26	and	and	CCONJ
hassl-841	243	27	awards	award	NOUN
hassl-841	243	28	were	be	AUX
hassl-841	243	29	accorded	accord	VERB
hassl-841	243	30	to	to	ADP
hassl-841	243	31	staff	staff	NOUN
hassl-841	243	32	and	and	CCONJ
hassl-841	243	33	partners	partner	NOUN
hassl-841	243	34	who	who	PRON
hassl-841	243	35	demonstrated	demonstrate	VERB
hassl-841	243	36	exceptional	exceptional	ADJ
hassl-841	243	37	performance	performance	NOUN
hassl-841	243	38	in	in	ADP
hassl-841	243	39	their	their	PRON
hassl-841	243	40	audit	audit	NOUN
hassl-841	243	41	work	work	NOUN
hassl-841	243	42	done	do	VERB
hassl-841	243	43	.	.	PUNCT
hassl-841	244	1	most	most	ADJ
hassl-841	244	2	performance	performance	NOUN
hassl-841	244	3	based	base	VERB
hassl-841	244	4	rewards	reward	NOUN
hassl-841	244	5	were	be	AUX
hassl-841	244	6	determined	determine	VERB
hassl-841	244	7	based	base	VERB
hassl-841	244	8	on	on	ADP
hassl-841	244	9	formal	formal	ADJ
hassl-841	244	10	appraisals	appraisal	NOUN
hassl-841	244	11	performed	perform	VERB
hassl-841	244	12	on	on	ADP
hassl-841	244	13	partners	partner	NOUN
hassl-841	244	14	and	and	CCONJ
hassl-841	244	15	staff	staff	NOUN
hassl-841	244	16	.	.	PUNCT
hassl-841	245	1	56	56	NUM
hassl-841	245	2	%	%	NOUN
hassl-841	245	3	and	and	CCONJ
hassl-841	245	4	70	70	NUM
hassl-841	245	5	%	%	NOUN
hassl-841	245	6	of	of	ADP
hassl-841	245	7	firms	firm	NOUN
hassl-841	245	8	in	in	ADP
hassl-841	245	9	the	the	DET
hassl-841	245	10	uk	uk	PROPN
hassl-841	245	11	and	and	CCONJ
hassl-841	245	12	australia	australia	PROPN
hassl-841	245	13	respectively	respectively	ADV
hassl-841	245	14	reported	report	VERB
hassl-841	245	15	this	this	PRON
hassl-841	245	16	in	in	ADP
hassl-841	245	17	their	their	PRON
hassl-841	245	18	trs	trs	PROPN
hassl-841	245	19	.	.	PUNCT
hassl-841	246	1	33	33	NUM
hassl-841	246	2	%	%	NOUN
hassl-841	246	3	of	of	ADP
hassl-841	246	4	uk	uk	PROPN
hassl-841	246	5	firms	firm	NOUN
hassl-841	246	6	also	also	ADV
hassl-841	246	7	indicated	indicate	VERB
hassl-841	246	8	that	that	SCONJ
hassl-841	246	9	their	their	PRON
hassl-841	246	10	remuneration	remuneration	NOUN
hassl-841	246	11	is	be	AUX
hassl-841	246	12	line	line	NOUN
hassl-841	246	13	with	with	ADP
hassl-841	246	14	market	market	NOUN
hassl-841	246	15	expectations	expectation	NOUN
hassl-841	246	16	and	and	CCONJ
hassl-841	246	17	firms	firm	NOUN
hassl-841	246	18	’	’	PART
hassl-841	246	19	overall	overall	ADJ
hassl-841	246	20	performance	performance	NOUN
hassl-841	246	21	.	.	PUNCT
hassl-841	247	1	such	such	DET
hassl-841	247	2	an	an	DET
hassl-841	247	3	approach	approach	NOUN
hassl-841	247	4	is	be	AUX
hassl-841	247	5	used	use	VERB
hassl-841	247	6	to	to	PART
hassl-841	247	7	ensure	ensure	VERB
hassl-841	247	8	that	that	SCONJ
hassl-841	247	9	the	the	DET
hassl-841	247	10	remuneration	remuneration	NOUN
hassl-841	247	11	is	be	AUX
hassl-841	247	12	not	not	PART
hassl-841	247	13	only	only	ADV
hassl-841	247	14	fair	fair	ADJ
hassl-841	247	15	and	and	CCONJ
hassl-841	247	16	equitable	equitable	ADJ
hassl-841	247	17	,	,	PUNCT
hassl-841	247	18	but	but	CCONJ
hassl-841	247	19	also	also	ADV
hassl-841	247	20	as	as	ADP
hassl-841	247	21	a	a	DET
hassl-841	247	22	means	means	NOUN
hassl-841	247	23	to	to	PART
hassl-841	247	24	retain	retain	VERB
hassl-841	247	25	talent	talent	NOUN
hassl-841	247	26	in	in	ADP
hassl-841	247	27	the	the	DET
hassl-841	247	28	firm	firm	NOUN
hassl-841	247	29	.	.	PUNCT
hassl-841	248	1	4.2.8	4.2.8	NUM
hassl-841	248	2	.	.	PUNCT
hassl-841	248	3	succession	succession	NOUN
hassl-841	248	4	planning	plan	VERB
hassl-841	248	5	the	the	DET
hassl-841	248	6	last	last	ADJ
hassl-841	248	7	tm	tm	NOUN
hassl-841	248	8	practice	practice	NOUN
hassl-841	248	9	associated	associate	VERB
hassl-841	248	10	with	with	ADP
hassl-841	248	11	audit	audit	NOUN
hassl-841	248	12	quality	quality	NOUN
hassl-841	248	13	was	be	AUX
hassl-841	248	14	succession	succession	NOUN
hassl-841	248	15	planning	planning	NOUN
hassl-841	248	16	.	.	PUNCT
hassl-841	249	1	almost	almost	ADV
hassl-841	249	2	half	half	NOUN
hassl-841	249	3	of	of	ADP
hassl-841	249	4	uk	uk	PROPN
hassl-841	249	5	firms	firm	NOUN
hassl-841	249	6	indicated	indicate	VERB
hassl-841	249	7	that	that	SCONJ
hassl-841	249	8	succession	succession	NOUN
hassl-841	249	9	planning	planning	NOUN
hassl-841	249	10	measures	measure	NOUN
hassl-841	249	11	were	be	AUX
hassl-841	249	12	in	in	ADP
hassl-841	249	13	place	place	NOUN
hassl-841	249	14	as	as	ADP
hassl-841	249	15	part	part	NOUN
hassl-841	249	16	of	of	ADP
hassl-841	249	17	their	their	PRON
hassl-841	249	18	approach	approach	NOUN
hassl-841	249	19	of	of	ADP
hassl-841	249	20	achieving	achieve	VERB
hassl-841	249	21	(	(	PUNCT
hassl-841	249	22	and	and	CCONJ
hassl-841	249	23	sustaining	sustain	VERB
hassl-841	249	24	)	)	PUNCT
hassl-841	249	25	audit	audit	NOUN
hassl-841	249	26	quality	quality	NOUN
hassl-841	249	27	.	.	PUNCT
hassl-841	250	1	however	however	ADV
hassl-841	250	2	,	,	PUNCT
hassl-841	250	3	this	this	PRON
hassl-841	250	4	was	be	AUX
hassl-841	250	5	lower	low	ADJ
hassl-841	250	6	among	among	ADP
hassl-841	250	7	australian	australian	ADJ
hassl-841	250	8	firms	firm	NOUN
hassl-841	250	9	;	;	PUNCT
hassl-841	250	10	whereby	whereby	SCONJ
hassl-841	250	11	only	only	ADV
hassl-841	250	12	about	about	ADV
hassl-841	250	13	one	one	NUM
hassl-841	250	14	third	third	ADJ
hassl-841	250	15	reported	report	VERB
hassl-841	250	16	succession	succession	NOUN
hassl-841	250	17	planning	planning	NOUN
hassl-841	250	18	practices	practice	NOUN
hassl-841	250	19	.	.	PUNCT
hassl-841	251	1	three	three	NUM
hassl-841	251	2	findings	finding	NOUN
hassl-841	251	3	were	be	AUX
hassl-841	251	4	derived	derive	VERB
hassl-841	251	5	from	from	ADP
hassl-841	251	6	the	the	DET
hassl-841	251	7	trs	trs	PROPN
hassl-841	251	8	reviewed	review	VERB
hassl-841	251	9	.	.	PUNCT
hassl-841	252	1	firstly	firstly	ADV
hassl-841	252	2	,	,	PUNCT
hassl-841	252	3	succession	succession	NOUN
hassl-841	252	4	planning	planning	NOUN
hassl-841	252	5	practices	practice	NOUN
hassl-841	252	6	were	be	AUX
hassl-841	252	7	put	put	VERB
hassl-841	252	8	in	in	ADP
hassl-841	252	9	place	place	NOUN
hassl-841	252	10	to	to	ADP
hassl-841	252	11	groom	groom	VERB
hassl-841	252	12	and	and	CCONJ
hassl-841	252	13	develop	develop	VERB
hassl-841	252	14	potential	potential	ADJ
hassl-841	252	15	partners	partner	NOUN
hassl-841	252	16	and	and	CCONJ
hassl-841	252	17	directors	director	NOUN
hassl-841	252	18	and	and	CCONJ
hassl-841	252	19	secondly	secondly	ADV
hassl-841	252	20	,	,	PUNCT
hassl-841	252	21	firms	firm	NOUN
hassl-841	252	22	explicitly	explicitly	ADV
hassl-841	252	23	indicated	indicate	VERB
hassl-841	252	24	that	that	SCONJ
hassl-841	252	25	there	there	ADV
hassl-841	252	26	as	as	ADP
hassl-841	252	27	a	a	DET
hassl-841	252	28	specific	specific	ADJ
hassl-841	252	29	program	program	NOUN
hassl-841	252	30	in	in	ADP
hassl-841	252	31	place	place	NOUN
hassl-841	252	32	to	to	PART
hassl-841	252	33	develop	develop	VERB
hassl-841	252	34	them	they	PRON
hassl-841	252	35	.	.	PUNCT
hassl-841	253	1	the	the	DET
hassl-841	253	2	program	program	NOUN
hassl-841	253	3	put	put	VERB
hassl-841	253	4	in	in	ADP
hassl-841	253	5	place	place	NOUN
hassl-841	253	6	included	include	VERB
hassl-841	253	7	pre	pre	ADJ
hassl-841	253	8	-	-	ADJ
hassl-841	253	9	determined	determined	ADJ
hassl-841	253	10	criteria	criterion	NOUN
hassl-841	253	11	for	for	ADP
hassl-841	253	12	identification	identification	NOUN
hassl-841	253	13	of	of	ADP
hassl-841	253	14	potential	potential	ADJ
hassl-841	253	15	leaders	leader	NOUN
hassl-841	253	16	and	and	CCONJ
hassl-841	253	17	specialized	specialized	ADJ
hassl-841	253	18	training	training	NOUN
hassl-841	253	19	on	on	ADP
hassl-841	253	20	leadership	leadership	NOUN
hassl-841	253	21	skills	skill	NOUN
hassl-841	253	22	and	and	CCONJ
hassl-841	253	23	duties	duty	NOUN
hassl-841	253	24	.	.	PUNCT
hassl-841	254	1	44	44	NUM
hassl-841	254	2	%	%	NOUN
hassl-841	254	3	of	of	ADP
hassl-841	254	4	firms	firm	NOUN
hassl-841	254	5	in	in	ADP
hassl-841	254	6	the	the	DET
hassl-841	254	7	uk	uk	PROPN
hassl-841	254	8	and	and	CCONJ
hassl-841	254	9	30	30	NUM
hassl-841	254	10	%	%	NOUN
hassl-841	254	11	of	of	ADP
hassl-841	254	12	firms	firm	NOUN
hassl-841	254	13	in	in	ADP
hassl-841	254	14	australia	australia	PROPN
hassl-841	254	15	reported	report	VERB
hassl-841	254	16	these	these	DET
hassl-841	254	17	two	two	NUM
hassl-841	254	18	approaches	approach	NOUN
hassl-841	254	19	in	in	ADP
hassl-841	254	20	their	their	PRON
hassl-841	254	21	trs	trs	PROPN
hassl-841	254	22	.	.	PUNCT
hassl-841	255	1	humanities	humanity	NOUN
hassl-841	255	2	and	and	CCONJ
hassl-841	255	3	social	social	ADJ
hassl-841	255	4	sciences	science	NOUN
hassl-841	255	5	letters	letter	NOUN
hassl-841	255	6	,	,	PUNCT
hassl-841	255	7	2020	2020	NUM
hassl-841	255	8	,	,	PUNCT
hassl-841	255	9	8(1	8(1	NOUN
hassl-841	255	10	):	):	PUNCT
hassl-841	255	11	78	78	NUM
hassl-841	255	12	-	-	SYM
hassl-841	255	13	90	90	NUM
hassl-841	255	14	88	88	NUM
hassl-841	255	15	©	©	PROPN
hassl-841	255	16	2020	2020	NUM
hassl-841	255	17	conscientia	conscientia	PROPN
hassl-841	255	18	beam	beam	PROPN
hassl-841	255	19	.	.	PUNCT
hassl-841	256	1	all	all	DET
hassl-841	256	2	rights	right	NOUN
hassl-841	256	3	reserved	reserve	VERB
hassl-841	256	4	.	.	PUNCT
hassl-841	257	1	the	the	DET
hassl-841	257	2	responses	response	NOUN
hassl-841	257	3	from	from	ADP
hassl-841	257	4	the	the	DET
hassl-841	257	5	interviews	interview	NOUN
hassl-841	257	6	generally	generally	ADV
hassl-841	257	7	showed	show	VERB
hassl-841	257	8	that	that	SCONJ
hassl-841	257	9	succession	succession	NOUN
hassl-841	257	10	planning	planning	NOUN
hassl-841	257	11	in	in	ADP
hassl-841	257	12	an	an	DET
hassl-841	257	13	audit	audit	NOUN
hassl-841	257	14	practice	practice	NOUN
hassl-841	257	15	was	be	AUX
hassl-841	257	16	important	important	ADJ
hassl-841	257	17	for	for	ADP
hassl-841	257	18	continuity	continuity	NOUN
hassl-841	257	19	purposes	purpose	NOUN
hassl-841	257	20	;	;	PUNCT
hassl-841	257	21	specifically	specifically	ADV
hassl-841	257	22	for	for	ADP
hassl-841	257	23	retention	retention	NOUN
hassl-841	257	24	.	.	PUNCT
hassl-841	258	1	retention	retention	NOUN
hassl-841	258	2	is	be	AUX
hassl-841	258	3	a	a	DET
hassl-841	258	4	key	key	ADJ
hassl-841	258	5	component	component	NOUN
hassl-841	258	6	of	of	ADP
hassl-841	258	7	talent	talent	NOUN
hassl-841	258	8	management	management	NOUN
hassl-841	258	9	and	and	CCONJ
hassl-841	258	10	with	with	ADP
hassl-841	258	11	proper	proper	ADJ
hassl-841	258	12	retention	retention	NOUN
hassl-841	258	13	(	(	PUNCT
hassl-841	258	14	and	and	CCONJ
hassl-841	258	15	continuity	continuity	NOUN
hassl-841	258	16	)	)	PUNCT
hassl-841	258	17	,	,	PUNCT
hassl-841	258	18	the	the	DET
hassl-841	258	19	quality	quality	NOUN
hassl-841	258	20	of	of	ADP
hassl-841	258	21	work	work	NOUN
hassl-841	258	22	performed	perform	VERB
hassl-841	258	23	will	will	AUX
hassl-841	258	24	also	also	ADV
hassl-841	258	25	be	be	AUX
hassl-841	258	26	positively	positively	ADV
hassl-841	258	27	affected	affect	VERB
hassl-841	258	28	.	.	PUNCT
hassl-841	259	1	4.3	4.3	NUM
hassl-841	259	2	.	.	PUNCT
hassl-841	259	3	role	role	NOUN
hassl-841	259	4	of	of	ADP
hassl-841	259	5	regulators	regulator	NOUN
hassl-841	259	6	the	the	DET
hassl-841	259	7	trs	trs	PROPN
hassl-841	259	8	generally	generally	ADV
hassl-841	259	9	indicated	indicate	VERB
hassl-841	259	10	that	that	SCONJ
hassl-841	259	11	the	the	DET
hassl-841	259	12	regulator	regulator	NOUN
hassl-841	259	13	’s	’s	PART
hassl-841	259	14	role	role	NOUN
hassl-841	259	15	on	on	ADP
hassl-841	259	16	audit	audit	NOUN
hassl-841	259	17	quality	quality	NOUN
hassl-841	259	18	was	be	AUX
hassl-841	259	19	through	through	ADP
hassl-841	259	20	inspection	inspection	NOUN
hassl-841	259	21	of	of	ADP
hassl-841	259	22	work	work	NOUN
hassl-841	259	23	performed	perform	VERB
hassl-841	259	24	by	by	ADP
hassl-841	259	25	firms	firm	NOUN
hassl-841	259	26	to	to	PART
hassl-841	259	27	ensure	ensure	VERB
hassl-841	259	28	that	that	SCONJ
hassl-841	259	29	they	they	PRON
hassl-841	259	30	met	meet	VERB
hassl-841	259	31	regulatory	regulatory	ADJ
hassl-841	259	32	requirements	requirement	NOUN
hassl-841	259	33	,	,	PUNCT
hassl-841	259	34	financial	financial	ADJ
hassl-841	259	35	reporting	reporting	NOUN
hassl-841	259	36	&	&	CCONJ
hassl-841	259	37	auditing	auditing	NOUN
hassl-841	259	38	standards	standard	NOUN
hassl-841	259	39	and	and	CCONJ
hassl-841	259	40	ethical	ethical	ADJ
hassl-841	259	41	requirements	requirement	NOUN
hassl-841	259	42	;	;	PUNCT
hassl-841	259	43	highlight	highlight	VERB
hassl-841	259	44	areas	area	NOUN
hassl-841	259	45	requiring	require	VERB
hassl-841	259	46	improvements	improvement	NOUN
hassl-841	259	47	and	and	CCONJ
hassl-841	259	48	providing	provide	VERB
hassl-841	259	49	recommendations	recommendation	NOUN
hassl-841	259	50	to	to	PART
hassl-841	259	51	improve	improve	VERB
hassl-841	259	52	audit	audit	NOUN
hassl-841	259	53	deficiencies	deficiency	NOUN
hassl-841	259	54	.	.	PUNCT
hassl-841	260	1	besides	besides	SCONJ
hassl-841	260	2	that	that	PRON
hassl-841	260	3	,	,	PUNCT
hassl-841	260	4	regulators	regulator	NOUN
hassl-841	260	5	also	also	ADV
hassl-841	260	6	set	set	VERB
hassl-841	260	7	out	out	ADP
hassl-841	260	8	frameworks	framework	NOUN
hassl-841	260	9	on	on	ADP
hassl-841	260	10	audit	audit	NOUN
hassl-841	260	11	quality	quality	NOUN
hassl-841	260	12	to	to	PART
hassl-841	260	13	guide	guide	VERB
hassl-841	260	14	auditors	auditor	NOUN
hassl-841	260	15	throughout	throughout	ADP
hassl-841	260	16	the	the	DET
hassl-841	260	17	audit	audit	NOUN
hassl-841	260	18	engagements	engagement	NOUN
hassl-841	260	19	.	.	PUNCT
hassl-841	261	1	the	the	DET
hassl-841	261	2	interviews	interview	NOUN
hassl-841	261	3	provided	provide	VERB
hassl-841	261	4	further	further	ADJ
hassl-841	261	5	information	information	NOUN
hassl-841	261	6	on	on	ADP
hassl-841	261	7	the	the	DET
hassl-841	261	8	role	role	NOUN
hassl-841	261	9	of	of	ADP
hassl-841	261	10	regulators	regulator	NOUN
hassl-841	261	11	besides	besides	SCONJ
hassl-841	261	12	just	just	ADV
hassl-841	261	13	inspecting	inspect	VERB
hassl-841	261	14	the	the	DET
hassl-841	261	15	quality	quality	NOUN
hassl-841	261	16	of	of	ADP
hassl-841	261	17	the	the	DET
hassl-841	261	18	audit	audit	NOUN
hassl-841	261	19	work	work	NOUN
hassl-841	261	20	performed	perform	VERB
hassl-841	261	21	but	but	CCONJ
hassl-841	261	22	further	far	ADV
hassl-841	261	23	revealed	reveal	VERB
hassl-841	261	24	that	that	SCONJ
hassl-841	261	25	the	the	DET
hassl-841	261	26	regulators	regulator	NOUN
hassl-841	261	27	’	’	PART
hassl-841	261	28	inspection	inspection	NOUN
hassl-841	261	29	creates	create	VERB
hassl-841	261	30	a	a	DET
hassl-841	261	31	―fear	―fear	ADJ
hassl-841	261	32	factor‖	factor‖	PROPN
hassl-841	261	33	within	within	ADP
hassl-841	261	34	the	the	DET
hassl-841	261	35	firm	firm	NOUN
hassl-841	261	36	that	that	PRON
hassl-841	261	37	drives	drive	VERB
hassl-841	261	38	partners	partner	NOUN
hassl-841	261	39	and	and	CCONJ
hassl-841	261	40	staff	staff	NOUN
hassl-841	261	41	to	to	PART
hassl-841	261	42	ensure	ensure	VERB
hassl-841	261	43	audit	audit	NOUN
hassl-841	261	44	quality	quality	NOUN
hassl-841	261	45	throughout	throughout	ADP
hassl-841	261	46	the	the	DET
hassl-841	261	47	audit	audit	NOUN
hassl-841	261	48	engagement	engagement	NOUN
hassl-841	261	49	.	.	PUNCT
hassl-841	262	1	the	the	DET
hassl-841	262	2	findings	finding	NOUN
hassl-841	262	3	on	on	ADP
hassl-841	262	4	areas	area	NOUN
hassl-841	262	5	requiring	require	VERB
hassl-841	262	6	improvement	improvement	NOUN
hassl-841	262	7	and	and	CCONJ
hassl-841	262	8	recommendations	recommendation	NOUN
hassl-841	262	9	provided	provide	VERB
hassl-841	262	10	by	by	ADP
hassl-841	262	11	the	the	DET
hassl-841	262	12	regulators	regulator	NOUN
hassl-841	262	13	during	during	ADP
hassl-841	262	14	inspections	inspection	NOUN
hassl-841	262	15	have	have	AUX
hassl-841	262	16	also	also	ADV
hassl-841	262	17	helped	help	VERB
hassl-841	262	18	firms	firm	NOUN
hassl-841	262	19	to	to	PART
hassl-841	262	20	improve	improve	VERB
hassl-841	262	21	,	,	PUNCT
hassl-841	262	22	if	if	SCONJ
hassl-841	262	23	not	not	PART
hassl-841	262	24	elevate	elevate	VERB
hassl-841	262	25	their	their	PRON
hassl-841	262	26	audit	audit	NOUN
hassl-841	262	27	quality	quality	NOUN
hassl-841	262	28	.	.	PUNCT
hassl-841	263	1	due	due	ADP
hassl-841	263	2	to	to	ADP
hassl-841	263	3	the	the	DET
hassl-841	263	4	seriousness	seriousness	NOUN
hassl-841	263	5	of	of	ADP
hassl-841	263	6	regulators	regulator	NOUN
hassl-841	263	7	for	for	SCONJ
hassl-841	263	8	firms	firm	NOUN
hassl-841	263	9	to	to	PART
hassl-841	263	10	ensure	ensure	VERB
hassl-841	263	11	quality	quality	NOUN
hassl-841	263	12	in	in	ADP
hassl-841	263	13	their	their	PRON
hassl-841	263	14	audit	audit	NOUN
hassl-841	263	15	work	work	NOUN
hassl-841	263	16	,	,	PUNCT
hassl-841	263	17	partners	partner	NOUN
hassl-841	263	18	(	(	PUNCT
hassl-841	263	19	and	and	CCONJ
hassl-841	263	20	the	the	DET
hassl-841	263	21	firm	firm	NOUN
hassl-841	263	22	)	)	PUNCT
hassl-841	263	23	have	have	AUX
hassl-841	263	24	communicated	communicate	VERB
hassl-841	263	25	this	this	DET
hassl-841	263	26	message	message	NOUN
hassl-841	263	27	down	down	ADP
hassl-841	263	28	to	to	ADP
hassl-841	263	29	all	all	DET
hassl-841	263	30	professional	professional	ADJ
hassl-841	263	31	staff	staff	NOUN
hassl-841	263	32	and	and	CCONJ
hassl-841	263	33	this	this	PRON
hassl-841	263	34	has	have	AUX
hassl-841	263	35	affected	affect	VERB
hassl-841	263	36	how	how	SCONJ
hassl-841	263	37	talent	talent	NOUN
hassl-841	263	38	is	be	AUX
hassl-841	263	39	managed	manage	VERB
hassl-841	263	40	in	in	ADP
hassl-841	263	41	the	the	DET
hassl-841	263	42	firm	firm	NOUN
hassl-841	263	43	,	,	PUNCT
hassl-841	263	44	seen	see	VERB
hassl-841	263	45	mostly	mostly	ADV
hassl-841	263	46	in	in	ADP
hassl-841	263	47	recruiting	recruit	VERB
hassl-841	263	48	the	the	DET
hassl-841	263	49	right	right	ADJ
hassl-841	263	50	people	people	NOUN
hassl-841	263	51	for	for	ADP
hassl-841	263	52	the	the	DET
hassl-841	263	53	job	job	NOUN
hassl-841	263	54	and	and	CCONJ
hassl-841	263	55	retention	retention	NOUN
hassl-841	263	56	practices	practice	NOUN
hassl-841	263	57	implemented	implement	VERB
hassl-841	263	58	in	in	ADP
hassl-841	263	59	the	the	DET
hassl-841	263	60	firm	firm	NOUN
hassl-841	263	61	.	.	PUNCT
hassl-841	264	1	the	the	DET
hassl-841	264	2	following	follow	VERB
hassl-841	264	3	are	be	AUX
hassl-841	264	4	some	some	PRON
hassl-841	264	5	of	of	ADP
hassl-841	264	6	the	the	DET
hassl-841	264	7	responses	response	NOUN
hassl-841	264	8	from	from	ADP
hassl-841	264	9	the	the	DET
hassl-841	264	10	interviews	interview	NOUN
hassl-841	264	11	:	:	PUNCT
hassl-841	264	12	“	"	PUNCT
hassl-841	264	13	when	when	SCONJ
hassl-841	264	14	the	the	DET
hassl-841	264	15	regulator	regulator	NOUN
hassl-841	264	16	comes	come	VERB
hassl-841	264	17	in	in	ADP
hassl-841	264	18	it‟s	it‟s	PROPN
hassl-841	264	19	very	very	ADV
hassl-841	264	20	stressful	stressful	ADJ
hassl-841	264	21	;	;	PUNCT
hassl-841	264	22	but	but	CCONJ
hassl-841	264	23	thanks	thank	NOUN
hassl-841	264	24	to	to	ADP
hassl-841	264	25	them	they	PRON
hassl-841	264	26	,	,	PUNCT
hassl-841	264	27	the	the	DET
hassl-841	264	28	overall	overall	ADJ
hassl-841	264	29	audit	audit	NOUN
hassl-841	264	30	quality	quality	NOUN
hassl-841	264	31	improved	improve	VERB
hassl-841	264	32	a	a	DET
hassl-841	264	33	lot	lot	NOUN
hassl-841	264	34	.	.	PUNCT
hassl-841	265	1	mostly	mostly	ADV
hassl-841	265	2	because	because	SCONJ
hassl-841	265	3	of	of	ADP
hassl-841	265	4	fear	fear	NOUN
hassl-841	265	5	–	–	PUNCT
hassl-841	265	6	a	a	DET
hassl-841	265	7	lot	lot	NOUN
hassl-841	265	8	of	of	ADP
hassl-841	265	9	firms	firm	NOUN
hassl-841	265	10	get	get	AUX
hassl-841	265	11	reprimanded	reprimand	VERB
hassl-841	265	12	and	and	CCONJ
hassl-841	265	13	they	they	PRON
hassl-841	265	14	make	make	VERB
hassl-841	265	15	it	it	PRON
hassl-841	265	16	public	public	ADJ
hassl-841	265	17	.	.	PUNCT
hassl-841	266	1	we	we	PRON
hassl-841	266	2	try	try	VERB
hassl-841	266	3	to	to	PART
hassl-841	266	4	take	take	VERB
hassl-841	266	5	in	in	ADP
hassl-841	266	6	recommendations	recommendation	NOUN
hassl-841	266	7	given	give	VERB
hassl-841	266	8	by	by	ADP
hassl-841	266	9	them	they	PRON
hassl-841	266	10	and	and	CCONJ
hassl-841	266	11	this	this	PRON
hassl-841	266	12	is	be	AUX
hassl-841	266	13	communicated	communicate	VERB
hassl-841	266	14	to	to	ADP
hassl-841	266	15	the	the	DET
hassl-841	266	16	staff	staff	NOUN
hassl-841	266	17	”	"	PUNCT
hassl-841	266	18	(	(	PUNCT
hassl-841	266	19	smp	smp	NOUN
hassl-841	266	20	3	3	NUM
hassl-841	266	21	)	)	PUNCT
hassl-841	266	22	.	.	PUNCT
hassl-841	267	1	“	"	PUNCT
hassl-841	267	2	the	the	DET
hassl-841	267	3	oversight	oversight	NOUN
hassl-841	267	4	by	by	ADP
hassl-841	267	5	regulators	regulator	NOUN
hassl-841	267	6	has	have	AUX
hassl-841	267	7	influenced	influence	VERB
hassl-841	267	8	the	the	DET
hassl-841	267	9	way	way	NOUN
hassl-841	267	10	firms	firm	NOUN
hassl-841	267	11	carry	carry	VERB
hassl-841	267	12	out	out	ADP
hassl-841	267	13	their	their	PRON
hassl-841	267	14	work	work	NOUN
hassl-841	267	15	because	because	SCONJ
hassl-841	267	16	we	we	PRON
hassl-841	267	17	have	have	AUX
hassl-841	267	18	sent	send	VERB
hassl-841	267	19	a	a	DET
hassl-841	267	20	very	very	ADV
hassl-841	267	21	clear	clear	ADJ
hassl-841	267	22	message	message	NOUN
hassl-841	267	23	to	to	ADP
hassl-841	267	24	auditors	auditor	NOUN
hassl-841	267	25	that	that	SCONJ
hassl-841	267	26	we	we	PRON
hassl-841	267	27	mean	mean	VERB
hassl-841	267	28	business	business	NOUN
hassl-841	267	29	with	with	ADP
hassl-841	267	30	audit	audit	NOUN
hassl-841	267	31	quality	quality	NOUN
hassl-841	267	32	;	;	PUNCT
hassl-841	267	33	so	so	CCONJ
hassl-841	267	34	those	those	PRON
hassl-841	267	35	who	who	PRON
hassl-841	267	36	don‟t	don‟t	PRON
hassl-841	267	37	meet	meet	VERB
hassl-841	267	38	the	the	DET
hassl-841	267	39	standards	standard	NOUN
hassl-841	267	40	or	or	CCONJ
hassl-841	267	41	requirements	requirement	NOUN
hassl-841	267	42	will	will	AUX
hassl-841	267	43	be	be	AUX
hassl-841	267	44	removed	remove	VERB
hassl-841	267	45	or	or	CCONJ
hassl-841	267	46	publically	publically	ADV
hassl-841	267	47	reprimanded	reprimand	VERB
hassl-841	267	48	.	.	PUNCT
hassl-841	268	1	when	when	SCONJ
hassl-841	268	2	we	we	PRON
hassl-841	268	3	inspect	inspect	VERB
hassl-841	268	4	the	the	DET
hassl-841	268	5	firm	firm	NOUN
hassl-841	268	6	,	,	PUNCT
hassl-841	268	7	they	they	PRON
hassl-841	268	8	know	know	VERB
hassl-841	268	9	the	the	DET
hassl-841	268	10	importance	importance	NOUN
hassl-841	268	11	of	of	ADP
hassl-841	268	12	properly	properly	ADV
hassl-841	268	13	staffing	staff	VERB
hassl-841	268	14	the	the	DET
hassl-841	268	15	job	job	NOUN
hassl-841	268	16	and	and	CCONJ
hassl-841	268	17	indirectly	indirectly	ADV
hassl-841	268	18	they	they	PRON
hassl-841	268	19	will	will	AUX
hassl-841	268	20	make	make	VERB
hassl-841	268	21	sure	sure	ADJ
hassl-841	268	22	they	they	PRON
hassl-841	268	23	have	have	VERB
hassl-841	268	24	and	and	CCONJ
hassl-841	268	25	retain	retain	VERB
hassl-841	268	26	the	the	DET
hassl-841	268	27	right	right	ADJ
hassl-841	268	28	people	people	NOUN
hassl-841	268	29	”	"	PUNCT
hassl-841	268	30	(	(	PUNCT
hassl-841	268	31	reg	reg	NOUN
hassl-841	268	32	2	2	NUM
hassl-841	268	33	)	)	PUNCT
hassl-841	268	34	.	.	PUNCT
hassl-841	269	1	5	5	X
hassl-841	269	2	.	.	X
hassl-841	269	3	conclusion	conclusion	VERB
hassl-841	269	4	the	the	DET
hassl-841	269	5	objective	objective	NOUN
hassl-841	269	6	of	of	ADP
hassl-841	269	7	undertaking	undertake	VERB
hassl-841	269	8	the	the	DET
hassl-841	269	9	content	content	NOUN
hassl-841	269	10	analysis	analysis	NOUN
hassl-841	269	11	and	and	CCONJ
hassl-841	269	12	interviews	interview	NOUN
hassl-841	269	13	for	for	ADP
hassl-841	269	14	this	this	DET
hassl-841	269	15	study	study	NOUN
hassl-841	269	16	was	be	AUX
hassl-841	269	17	to	to	PART
hassl-841	269	18	better	well	ADV
hassl-841	269	19	understand	understand	VERB
hassl-841	269	20	and	and	CCONJ
hassl-841	269	21	obtain	obtain	VERB
hassl-841	269	22	more	more	ADJ
hassl-841	269	23	information	information	NOUN
hassl-841	269	24	on	on	ADP
hassl-841	269	25	audit	audit	NOUN
hassl-841	269	26	quality	quality	NOUN
hassl-841	269	27	and	and	CCONJ
hassl-841	269	28	talent	talent	NOUN
hassl-841	269	29	management	management	NOUN
hassl-841	269	30	practices	practice	NOUN
hassl-841	269	31	in	in	ADP
hassl-841	269	32	public	public	ADJ
hassl-841	269	33	accounting	accounting	NOUN
hassl-841	269	34	firms	firm	NOUN
hassl-841	269	35	.	.	PUNCT
hassl-841	270	1	the	the	DET
hassl-841	270	2	content	content	NOUN
hassl-841	270	3	analysis	analysis	NOUN
hassl-841	270	4	of	of	ADP
hassl-841	270	5	trs	trs	PROPN
hassl-841	270	6	from	from	ADP
hassl-841	270	7	uk	uk	PROPN
hassl-841	270	8	and	and	CCONJ
hassl-841	270	9	australia	australia	PROPN
hassl-841	270	10	as	as	ADV
hassl-841	270	11	well	well	ADV
hassl-841	270	12	as	as	ADP
hassl-841	270	13	the	the	DET
hassl-841	270	14	interviews	interview	NOUN
hassl-841	270	15	with	with	ADP
hassl-841	270	16	malaysian	malaysian	ADJ
hassl-841	270	17	practitioners	practitioner	NOUN
hassl-841	270	18	and	and	CCONJ
hassl-841	270	19	regulators	regulator	NOUN
hassl-841	270	20	provided	provide	VERB
hassl-841	270	21	invaluable	invaluable	ADJ
hassl-841	270	22	insights	insight	NOUN
hassl-841	270	23	into	into	ADP
hassl-841	270	24	actual	actual	ADJ
hassl-841	270	25	practices	practice	NOUN
hassl-841	270	26	and	and	CCONJ
hassl-841	270	27	additional	additional	ADJ
hassl-841	270	28	clarification	clarification	NOUN
hassl-841	270	29	on	on	ADP
hassl-841	270	30	talent	talent	NOUN
hassl-841	270	31	management	management	NOUN
hassl-841	270	32	to	to	PART
hassl-841	270	33	achieve	achieve	VERB
hassl-841	270	34	audit	audit	NOUN
hassl-841	270	35	quality	quality	NOUN
hassl-841	270	36	in	in	ADP
hassl-841	270	37	practice	practice	NOUN
hassl-841	270	38	.	.	PUNCT
hassl-841	271	1	this	this	PRON
hassl-841	271	2	is	be	AUX
hassl-841	271	3	especially	especially	ADV
hassl-841	271	4	in	in	ADP
hassl-841	271	5	the	the	DET
hassl-841	271	6	case	case	NOUN
hassl-841	271	7	of	of	ADP
hassl-841	271	8	practices	practice	NOUN
hassl-841	271	9	on	on	ADP
hassl-841	271	10	ethics	ethic	NOUN
hassl-841	271	11	management	management	NOUN
hassl-841	271	12	,	,	PUNCT
hassl-841	271	13	training	training	NOUN
hassl-841	271	14	&	&	CCONJ
hassl-841	271	15	development	development	NOUN
hassl-841	271	16	,	,	PUNCT
hassl-841	271	17	supervision	supervision	NOUN
hassl-841	271	18	&	&	CCONJ
hassl-841	271	19	review	review	PROPN
hassl-841	271	20	and	and	CCONJ
hassl-841	271	21	succession	succession	NOUN
hassl-841	271	22	planning	planning	NOUN
hassl-841	271	23	which	which	PRON
hassl-841	271	24	can	can	AUX
hassl-841	271	25	be	be	AUX
hassl-841	271	26	clearly	clearly	ADV
hassl-841	271	27	seen	see	VERB
hassl-841	271	28	from	from	ADP
hassl-841	271	29	both	both	DET
hassl-841	271	30	disclosures	disclosure	NOUN
hassl-841	271	31	in	in	ADP
hassl-841	271	32	the	the	DET
hassl-841	271	33	trs	trs	PROPN
hassl-841	271	34	as	as	ADV
hassl-841	271	35	well	well	ADV
hassl-841	271	36	as	as	ADP
hassl-841	271	37	feedback	feedback	NOUN
hassl-841	271	38	from	from	ADP
hassl-841	271	39	the	the	DET
hassl-841	271	40	interviews	interview	NOUN
hassl-841	271	41	,	,	PUNCT
hassl-841	271	42	whereby	whereby	SCONJ
hassl-841	271	43	practices	practice	NOUN
hassl-841	271	44	that	that	PRON
hassl-841	271	45	are	be	AUX
hassl-841	271	46	specific	specific	ADJ
hassl-841	271	47	and	and	CCONJ
hassl-841	271	48	unique	unique	ADJ
hassl-841	271	49	to	to	ADP
hassl-841	271	50	the	the	DET
hassl-841	271	51	audit	audit	NOUN
hassl-841	271	52	profession	profession	NOUN
hassl-841	271	53	have	have	AUX
hassl-841	271	54	been	be	AUX
hassl-841	271	55	noted	note	VERB
hassl-841	271	56	.	.	PUNCT
hassl-841	272	1	of	of	ADP
hassl-841	272	2	these	these	PRON
hassl-841	272	3	,	,	PUNCT
hassl-841	272	4	the	the	DET
hassl-841	272	5	information	information	NOUN
hassl-841	272	6	on	on	ADP
hassl-841	272	7	ethics	ethic	NOUN
hassl-841	272	8	management	management	NOUN
hassl-841	272	9	has	have	AUX
hassl-841	272	10	been	be	AUX
hassl-841	272	11	most	most	ADV
hassl-841	272	12	insightful	insightful	ADJ
hassl-841	272	13	as	as	SCONJ
hassl-841	272	14	there	there	PRON
hassl-841	272	15	has	have	AUX
hassl-841	272	16	been	be	AUX
hassl-841	272	17	very	very	ADV
hassl-841	272	18	little	little	ADJ
hassl-841	272	19	researched	research	VERB
hassl-841	272	20	on	on	ADP
hassl-841	272	21	this	this	DET
hassl-841	272	22	area	area	NOUN
hassl-841	272	23	in	in	ADP
hassl-841	272	24	the	the	DET
hassl-841	272	25	past	past	NOUN
hassl-841	272	26	within	within	ADP
hassl-841	272	27	the	the	DET
hassl-841	272	28	external	external	ADJ
hassl-841	272	29	audit	audit	NOUN
hassl-841	272	30	setting	set	VERB
hassl-841	272	31	.	.	PUNCT
hassl-841	273	1	the	the	DET
hassl-841	273	2	clear	clear	ADJ
hassl-841	273	3	contrast	contrast	NOUN
hassl-841	273	4	in	in	ADP
hassl-841	273	5	terms	term	NOUN
hassl-841	273	6	of	of	ADP
hassl-841	273	7	findings	finding	NOUN
hassl-841	273	8	from	from	ADP
hassl-841	273	9	the	the	DET
hassl-841	273	10	content	content	NOUN
hassl-841	273	11	analysis	analysis	NOUN
hassl-841	273	12	and	and	CCONJ
hassl-841	273	13	interviews	interview	NOUN
hassl-841	273	14	is	be	AUX
hassl-841	273	15	seen	see	VERB
hassl-841	273	16	in	in	ADP
hassl-841	273	17	the	the	DET
hassl-841	273	18	information	information	NOUN
hassl-841	273	19	relating	relate	VERB
hassl-841	273	20	to	to	ADP
hassl-841	273	21	establishing	establish	VERB
hassl-841	273	22	a	a	DET
hassl-841	273	23	tm	tm	NOUN
hassl-841	273	24	policy	policy	NOUN
hassl-841	273	25	and	and	CCONJ
hassl-841	273	26	work	work	NOUN
hassl-841	273	27	-	-	PUNCT
hassl-841	273	28	life	life	NOUN
hassl-841	273	29	-	-	PUNCT
hassl-841	273	30	balance	balance	NOUN
hassl-841	273	31	.	.	PUNCT
hassl-841	274	1	while	while	SCONJ
hassl-841	274	2	the	the	DET
hassl-841	274	3	trs	trs	PROPN
hassl-841	274	4	do	do	AUX
hassl-841	274	5	not	not	PART
hassl-841	274	6	explicitly	explicitly	ADV
hassl-841	274	7	report	report	VERB
hassl-841	274	8	on	on	ADP
hassl-841	274	9	these	these	DET
hassl-841	274	10	two	two	NUM
hassl-841	274	11	areas	area	NOUN
hassl-841	274	12	,	,	PUNCT
hassl-841	274	13	the	the	DET
hassl-841	274	14	interviews	interview	NOUN
hassl-841	274	15	with	with	ADP
hassl-841	274	16	partners	partner	NOUN
hassl-841	274	17	and	and	CCONJ
hassl-841	274	18	regulators	regulator	NOUN
hassl-841	274	19	have	have	AUX
hassl-841	274	20	shown	show	VERB
hassl-841	274	21	how	how	SCONJ
hassl-841	274	22	important	important	ADJ
hassl-841	274	23	these	these	DET
hassl-841	274	24	two	two	NUM
hassl-841	274	25	areas	area	NOUN
hassl-841	274	26	are	be	AUX
hassl-841	274	27	in	in	ADP
hassl-841	274	28	talent	talent	NOUN
hassl-841	274	29	management	management	NOUN
hassl-841	274	30	,	,	PUNCT
hassl-841	274	31	especially	especially	ADV
hassl-841	274	32	for	for	ADP
hassl-841	274	33	achieving	achieve	VERB
hassl-841	274	34	audit	audit	NOUN
hassl-841	274	35	quality	quality	NOUN
hassl-841	274	36	.	.	PUNCT
hassl-841	275	1	the	the	DET
hassl-841	275	2	findings	finding	NOUN
hassl-841	275	3	provide	provide	VERB
hassl-841	275	4	a	a	DET
hassl-841	275	5	sound	sound	ADJ
hassl-841	275	6	foundation	foundation	NOUN
hassl-841	275	7	on	on	ADP
hassl-841	275	8	the	the	DET
hassl-841	275	9	audit	audit	NOUN
hassl-841	275	10	quality	quality	NOUN
hassl-841	275	11	attributes	attribute	NOUN
hassl-841	275	12	deemed	deem	VERB
hassl-841	275	13	significant	significant	ADJ
hassl-841	275	14	by	by	ADP
hassl-841	275	15	the	the	DET
hassl-841	275	16	profession	profession	NOUN
hassl-841	275	17	and	and	CCONJ
hassl-841	275	18	the	the	DET
hassl-841	275	19	specific	specific	ADJ
hassl-841	275	20	tm	tm	NOUN
hassl-841	275	21	practices	practice	NOUN
hassl-841	275	22	undertaken	undertake	VERB
hassl-841	275	23	by	by	ADP
hassl-841	275	24	firms	firm	NOUN
hassl-841	275	25	to	to	PART
hassl-841	275	26	manage	manage	VERB
hassl-841	275	27	their	their	PRON
hassl-841	275	28	talent	talent	NOUN
hassl-841	275	29	in	in	ADP
hassl-841	275	30	the	the	DET
hassl-841	275	31	pursuit	pursuit	NOUN
hassl-841	275	32	of	of	ADP
hassl-841	275	33	audit	audit	NOUN
hassl-841	275	34	quality	quality	NOUN
hassl-841	275	35	.	.	PUNCT
hassl-841	276	1	together	together	ADV
hassl-841	276	2	with	with	ADP
hassl-841	276	3	information	information	NOUN
hassl-841	276	4	already	already	ADV
hassl-841	276	5	obtained	obtain	VERB
hassl-841	276	6	from	from	ADP
hassl-841	276	7	prior	prior	ADJ
hassl-841	276	8	studies	study	NOUN
hassl-841	276	9	,	,	PUNCT
hassl-841	276	10	these	these	DET
hassl-841	276	11	findings	finding	NOUN
hassl-841	276	12	can	can	AUX
hassl-841	276	13	be	be	AUX
hassl-841	276	14	used	use	VERB
hassl-841	276	15	to	to	PART
hassl-841	276	16	set	set	VERB
hassl-841	276	17	out	out	ADP
hassl-841	276	18	a	a	DET
hassl-841	276	19	comprehensive	comprehensive	ADJ
hassl-841	276	20	talent	talent	NOUN
hassl-841	276	21	management	management	NOUN
hassl-841	276	22	framework	framework	NOUN
hassl-841	276	23	in	in	ADP
hassl-841	276	24	the	the	DET
hassl-841	276	25	external	external	ADJ
hassl-841	276	26	audit	audit	NOUN
hassl-841	276	27	setting	set	VERB
hassl-841	276	28	for	for	ADP
hassl-841	276	29	achieving	achieve	VERB
hassl-841	276	30	audit	audit	NOUN
hassl-841	276	31	quality	quality	NOUN
hassl-841	276	32	.	.	PUNCT
hassl-841	277	1	these	these	DET
hassl-841	277	2	attributes	attribute	NOUN
hassl-841	277	3	and	and	CCONJ
hassl-841	277	4	practices	practice	NOUN
hassl-841	277	5	can	can	AUX
hassl-841	277	6	also	also	ADV
hassl-841	277	7	be	be	AUX
hassl-841	277	8	used	use	VERB
hassl-841	277	9	in	in	ADP
hassl-841	277	10	future	future	ADJ
hassl-841	277	11	research	research	NOUN
hassl-841	277	12	to	to	PART
hassl-841	277	13	measure	measure	VERB
hassl-841	277	14	audit	audit	NOUN
hassl-841	277	15	quality	quality	NOUN
hassl-841	277	16	and	and	CCONJ
hassl-841	277	17	talent	talent	NOUN
hassl-841	277	18	management	management	NOUN
hassl-841	277	19	of	of	ADP
hassl-841	277	20	external	external	ADJ
hassl-841	277	21	auditors	auditor	NOUN
hassl-841	277	22	that	that	PRON
hassl-841	277	23	is	be	AUX
hassl-841	277	24	relevant	relevant	ADJ
hassl-841	277	25	and	and	CCONJ
hassl-841	277	26	unique	unique	ADJ
hassl-841	277	27	to	to	ADP
hassl-841	277	28	the	the	DET
hassl-841	277	29	profession	profession	NOUN
hassl-841	277	30	.	.	PUNCT
hassl-841	278	1	humanities	humanity	NOUN
hassl-841	278	2	and	and	CCONJ
hassl-841	278	3	social	social	ADJ
hassl-841	278	4	sciences	science	NOUN
hassl-841	278	5	letters	letter	NOUN
hassl-841	278	6	,	,	PUNCT
hassl-841	278	7	2020	2020	NUM
hassl-841	278	8	,	,	PUNCT
hassl-841	278	9	8(1	8(1	NOUN
hassl-841	278	10	):	):	PUNCT
hassl-841	278	11	78	78	NUM
hassl-841	278	12	-	-	SYM
hassl-841	278	13	90	90	NUM
hassl-841	278	14	89	89	NUM
hassl-841	278	15	©	©	PROPN
hassl-841	278	16	2020	2020	NUM
hassl-841	278	17	conscientia	conscientia	PROPN
hassl-841	278	18	beam	beam	PROPN
hassl-841	278	19	.	.	PUNCT
hassl-841	279	1	all	all	DET
hassl-841	279	2	rights	right	NOUN
hassl-841	279	3	reserved	reserve	VERB
hassl-841	279	4	.	.	PUNCT
hassl-841	280	1	the	the	DET
hassl-841	280	2	key	key	ADJ
hassl-841	280	3	limitation	limitation	NOUN
hassl-841	280	4	in	in	ADP
hassl-841	280	5	gaining	gain	VERB
hassl-841	280	6	better	well	ADJ
hassl-841	280	7	understanding	understanding	NOUN
hassl-841	280	8	on	on	ADP
hassl-841	280	9	the	the	DET
hassl-841	280	10	audit	audit	NOUN
hassl-841	280	11	firm	firm	NOUN
hassl-841	280	12	attributes	attribute	VERB
hassl-841	280	13	and	and	CCONJ
hassl-841	280	14	practices	practice	NOUN
hassl-841	280	15	through	through	ADP
hassl-841	280	16	analysis	analysis	NOUN
hassl-841	280	17	of	of	ADP
hassl-841	280	18	trs	trs	PROPN
hassl-841	280	19	is	be	AUX
hassl-841	280	20	that	that	SCONJ
hassl-841	280	21	most	most	ADJ
hassl-841	280	22	trs	trs	PROPN
hassl-841	280	23	report	report	NOUN
hassl-841	280	24	information	information	NOUN
hassl-841	280	25	on	on	ADP
hassl-841	280	26	audit	audit	NOUN
hassl-841	280	27	quality	quality	NOUN
hassl-841	280	28	and	and	CCONJ
hassl-841	280	29	talent	talent	NOUN
hassl-841	280	30	management	management	NOUN
hassl-841	280	31	practices	practice	NOUN
hassl-841	280	32	in	in	ADP
hassl-841	280	33	a	a	DET
hassl-841	280	34	standardized	standardized	ADJ
hassl-841	280	35	manner	manner	NOUN
hassl-841	280	36	(	(	PUNCT
hassl-841	280	37	based	base	VERB
hassl-841	280	38	on	on	ADP
hassl-841	280	39	reporting	reporting	NOUN
hassl-841	280	40	requirements	requirement	NOUN
hassl-841	280	41	set	set	VERB
hassl-841	280	42	by	by	ADP
hassl-841	280	43	respective	respective	ADJ
hassl-841	280	44	regulators	regulator	NOUN
hassl-841	280	45	)	)	PUNCT
hassl-841	280	46	and	and	CCONJ
hassl-841	280	47	tend	tend	VERB
hassl-841	280	48	to	to	PART
hassl-841	280	49	disclose	disclose	VERB
hassl-841	280	50	information	information	NOUN
hassl-841	280	51	at	at	ADP
hassl-841	280	52	a	a	DET
hassl-841	280	53	minimum	minimum	NOUN
hassl-841	280	54	.	.	PUNCT
hassl-841	281	1	as	as	ADP
hassl-841	281	2	such	such	ADJ
hassl-841	281	3	,	,	PUNCT
hassl-841	281	4	there	there	PRON
hassl-841	281	5	could	could	AUX
hassl-841	281	6	be	be	AUX
hassl-841	281	7	other	other	ADJ
hassl-841	281	8	specific	specific	ADJ
hassl-841	281	9	attributes	attribute	NOUN
hassl-841	281	10	of	of	ADP
hassl-841	281	11	audit	audit	NOUN
hassl-841	281	12	quality	quality	NOUN
hassl-841	281	13	or	or	CCONJ
hassl-841	281	14	tm	tm	NOUN
hassl-841	281	15	practices	practice	NOUN
hassl-841	281	16	that	that	PRON
hassl-841	281	17	may	may	AUX
hassl-841	281	18	have	have	AUX
hassl-841	281	19	not	not	PART
hassl-841	281	20	been	be	AUX
hassl-841	281	21	discussed	discuss	VERB
hassl-841	281	22	in	in	ADP
hassl-841	281	23	the	the	DET
hassl-841	281	24	trs	trs	PROPN
hassl-841	281	25	.	.	PUNCT
hassl-841	282	1	this	this	PRON
hassl-841	282	2	somewhat	somewhat	ADV
hassl-841	282	3	limits	limit	VERB
hassl-841	282	4	the	the	DET
hassl-841	282	5	richness	richness	NOUN
hassl-841	282	6	of	of	ADP
hassl-841	282	7	potential	potential	ADJ
hassl-841	282	8	information	information	NOUN
hassl-841	282	9	and	and	CCONJ
hassl-841	282	10	understanding	understanding	NOUN
hassl-841	282	11	that	that	PRON
hassl-841	282	12	could	could	AUX
hassl-841	282	13	be	be	AUX
hassl-841	282	14	obtained	obtain	VERB
hassl-841	282	15	by	by	ADP
hassl-841	282	16	the	the	DET
hassl-841	282	17	researcher	researcher	NOUN
hassl-841	282	18	.	.	PUNCT
hassl-841	283	1	interviewees	interviewee	NOUN
hassl-841	283	2	(	(	PUNCT
hassl-841	283	3	especially	especially	ADV
hassl-841	283	4	smps	smp	NOUN
hassl-841	283	5	)	)	PUNCT
hassl-841	283	6	also	also	ADV
hassl-841	283	7	tend	tend	VERB
hassl-841	283	8	to	to	PART
hassl-841	283	9	hold	hold	VERB
hassl-841	283	10	back	back	ADP
hassl-841	283	11	on	on	ADP
hassl-841	283	12	sharing	share	VERB
hassl-841	283	13	more	more	ADV
hassl-841	283	14	specific	specific	ADJ
hassl-841	283	15	information	information	NOUN
hassl-841	283	16	about	about	ADP
hassl-841	283	17	their	their	PRON
hassl-841	283	18	internal	internal	ADJ
hassl-841	283	19	tm	tm	NOUN
hassl-841	283	20	practices	practice	NOUN
hassl-841	283	21	as	as	SCONJ
hassl-841	283	22	some	some	DET
hassl-841	283	23	practitioners	practitioner	NOUN
hassl-841	283	24	regard	regard	VERB
hassl-841	283	25	them	they	PRON
hassl-841	283	26	as	as	ADP
hassl-841	283	27	confidential	confidential	ADJ
hassl-841	283	28	or	or	CCONJ
hassl-841	283	29	uncomfortable	uncomfortable	ADJ
hassl-841	283	30	to	to	PART
hassl-841	283	31	share	share	VERB
hassl-841	283	32	due	due	ADJ
hassl-841	283	33	to	to	ADP
hassl-841	283	34	being	be	AUX
hassl-841	283	35	perceived	perceive	VERB
hassl-841	283	36	as	as	ADP
hassl-841	283	37	poor	poor	ADJ
hassl-841	283	38	/	/	SYM
hassl-841	283	39	lacking	lack	VERB
hassl-841	283	40	in	in	ADP
hassl-841	283	41	good	good	ADJ
hassl-841	283	42	practices	practice	NOUN
hassl-841	283	43	.	.	PUNCT
hassl-841	284	1	funding	funding	NOUN
hassl-841	284	2	:	:	PUNCT
hassl-841	284	3	this	this	DET
hassl-841	284	4	study	study	NOUN
hassl-841	284	5	received	receive	VERB
hassl-841	284	6	no	no	DET
hassl-841	284	7	specific	specific	ADJ
hassl-841	284	8	financial	financial	ADJ
hassl-841	284	9	support	support	NOUN
hassl-841	284	10	.	.	PUNCT
hassl-841	285	1	competing	compete	VERB
hassl-841	285	2	interests	interest	NOUN
hassl-841	285	3	:	:	PUNCT
hassl-841	285	4	the	the	DET
hassl-841	285	5	authors	author	NOUN
hassl-841	285	6	declare	declare	VERB
hassl-841	285	7	that	that	SCONJ
hassl-841	285	8	they	they	PRON
hassl-841	285	9	have	have	VERB
hassl-841	285	10	no	no	DET
hassl-841	285	11	competing	compete	VERB
hassl-841	285	12	interests	interest	NOUN
hassl-841	285	13	.	.	PUNCT
hassl-841	286	1	acknowledgement	acknowledgement	NOUN
hassl-841	286	2	:	:	PUNCT
hassl-841	286	3	all	all	DET
hassl-841	286	4	authors	author	NOUN
hassl-841	286	5	contributed	contribute	VERB
hassl-841	286	6	equally	equally	ADV
hassl-841	286	7	to	to	ADP
hassl-841	286	8	the	the	DET
hassl-841	286	9	conception	conception	NOUN
hassl-841	286	10	and	and	CCONJ
hassl-841	286	11	design	design	NOUN
hassl-841	286	12	of	of	ADP
hassl-841	286	13	the	the	DET
hassl-841	286	14	study	study	NOUN
hassl-841	286	15	.	.	PUNCT
hassl-841	287	1	references	reference	NOUN
hassl-841	287	2	behn	behn	PROPN
hassl-841	287	3	,	,	PUNCT
hassl-841	287	4	b.	b.	PROPN
hassl-841	287	5	k.	k.	PROPN
hassl-841	287	6	,	,	PUNCT
hassl-841	287	7	carcello	carcello	PROPN
hassl-841	287	8	,	,	PUNCT
hassl-841	287	9	j.	j.	PROPN
hassl-841	287	10	v.	v.	PROPN
hassl-841	287	11	,	,	PUNCT
hassl-841	287	12	hermanson	hermanson	PROPN
hassl-841	287	13	,	,	PUNCT
hassl-841	287	14	d.	d.	PROPN
hassl-841	287	15	r.	r.	PROPN
hassl-841	287	16	,	,	PUNCT
hassl-841	287	17	&	&	CCONJ
hassl-841	287	18	hermanson	hermanson	PROPN
hassl-841	287	19	,	,	PUNCT
hassl-841	287	20	r.	r.	PROPN
hassl-841	287	21	h.	h.	PROPN
hassl-841	287	22	(	(	PUNCT
hassl-841	287	23	1997	1997	NUM
hassl-841	287	24	)	)	PUNCT
hassl-841	287	25	.	.	PUNCT
hassl-841	288	1	the	the	DET
hassl-841	288	2	determinants	determinant	NOUN
hassl-841	288	3	of	of	ADP
hassl-841	288	4	audit	audit	NOUN
hassl-841	288	5	client	client	NOUN
hassl-841	288	6	satisfaction	satisfaction	NOUN
hassl-841	288	7	among	among	ADP
hassl-841	288	8	clients	client	NOUN
hassl-841	288	9	of	of	ADP
hassl-841	288	10	big	big	ADJ
hassl-841	288	11	6	6	NUM
hassl-841	288	12	firms	firm	NOUN
hassl-841	288	13	.	.	PUNCT
hassl-841	289	1	accounting	accounting	NOUN
hassl-841	289	2	horizons	horizon	NOUN
hassl-841	289	3	,	,	PUNCT
hassl-841	289	4	11(1	11(1	NUM
hassl-841	289	5	)	)	PUNCT
hassl-841	289	6	,	,	PUNCT
hassl-841	289	7	7	7	NUM
hassl-841	289	8	-	-	SYM
hassl-841	289	9	24	24	NUM
hassl-841	289	10	.	.	PUNCT
hassl-841	290	1	cavanagh	cavanagh	PROPN
hassl-841	290	2	,	,	PUNCT
hassl-841	290	3	s.	s.	PROPN
hassl-841	290	4	(	(	PUNCT
hassl-841	290	5	1997	1997	NUM
hassl-841	290	6	)	)	PUNCT
hassl-841	290	7	.	.	PUNCT
hassl-841	291	1	content	content	NOUN
hassl-841	291	2	analysis	analysis	NOUN
hassl-841	291	3	:	:	PUNCT
hassl-841	291	4	concepts	concept	NOUN
hassl-841	291	5	,	,	PUNCT
hassl-841	291	6	methods	method	NOUN
hassl-841	291	7	and	and	CCONJ
hassl-841	291	8	applications	application	NOUN
hassl-841	291	9	.	.	PUNCT
hassl-841	292	1	nurse	nurse	PROPN
hassl-841	292	2	researcher	researcher	NOUN
hassl-841	292	3	,	,	PUNCT
hassl-841	292	4	4(3	4(3	NUM
hassl-841	292	5	)	)	PUNCT
hassl-841	292	6	,	,	PUNCT
hassl-841	292	7	5	5	NUM
hassl-841	292	8	-	-	SYM
hassl-841	292	9	16	16	NUM
hassl-841	292	10	.	.	PUNCT
hassl-841	292	11	available	available	ADJ
hassl-841	292	12	at	at	ADP
hassl-841	292	13	:	:	PUNCT
hassl-841	292	14	https://doi.org/10.7748/nr.4.3.5.s2	https://doi.org/10.7748/nr.4.3.5.s2	X
hassl-841	292	15	.	.	PUNCT
hassl-841	293	1	cheng	cheng	PROPN
hassl-841	293	2	,	,	PUNCT
hassl-841	293	3	y.-s	y.-s	PROPN
hassl-841	293	4	.	.	PUNCT
hassl-841	293	5	,	,	PUNCT
hassl-841	293	6	liu	liu	PROPN
hassl-841	293	7	,	,	PUNCT
hassl-841	293	8	y.-p	y.-p	PROPN
hassl-841	293	9	.	.	PROPN
hassl-841	293	10	,	,	PUNCT
hassl-841	293	11	&	&	CCONJ
hassl-841	293	12	chien	chien	PROPN
hassl-841	293	13	,	,	PUNCT
hassl-841	293	14	c.-y	c.-y	NOUN
hassl-841	293	15	.	.	PUNCT
hassl-841	294	1	(	(	PUNCT
hassl-841	294	2	2009	2009	NUM
hassl-841	294	3	)	)	PUNCT
hassl-841	294	4	.	.	PUNCT
hassl-841	295	1	the	the	DET
hassl-841	295	2	association	association	NOUN
hassl-841	295	3	between	between	ADP
hassl-841	295	4	auditor	auditor	NOUN
hassl-841	295	5	quality	quality	NOUN
hassl-841	295	6	and	and	CCONJ
hassl-841	295	7	human	human	ADJ
hassl-841	295	8	capital	capital	NOUN
hassl-841	295	9	.	.	PUNCT
hassl-841	296	1	managerial	managerial	ADJ
hassl-841	296	2	auditing	auditing	NOUN
hassl-841	296	3	journal	journal	NOUN
hassl-841	296	4	,	,	PUNCT
hassl-841	296	5	24(6	24(6	NUM
hassl-841	296	6	)	)	PUNCT
hassl-841	296	7	,	,	PUNCT
hassl-841	296	8	523	523	NUM
hassl-841	296	9	-	-	SYM
hassl-841	296	10	541	541	NUM
hassl-841	296	11	.	.	PUNCT
hassl-841	297	1	collings	colling	NOUN
hassl-841	297	2	,	,	PUNCT
hassl-841	297	3	d.	d.	PROPN
hassl-841	297	4	g.	g.	PROPN
hassl-841	297	5	,	,	PUNCT
hassl-841	297	6	&	&	CCONJ
hassl-841	297	7	mellahi	mellahi	PROPN
hassl-841	297	8	,	,	PUNCT
hassl-841	297	9	k.	k.	PROPN
hassl-841	297	10	(	(	PUNCT
hassl-841	297	11	2009	2009	NUM
hassl-841	297	12	)	)	PUNCT
hassl-841	297	13	.	.	PUNCT
hassl-841	298	1	strategic	strategic	ADJ
hassl-841	298	2	talent	talent	NOUN
hassl-841	298	3	management	management	NOUN
hassl-841	298	4	:	:	PUNCT
hassl-841	298	5	a	a	DET
hassl-841	298	6	review	review	NOUN
hassl-841	298	7	and	and	CCONJ
hassl-841	298	8	research	research	NOUN
hassl-841	298	9	agenda	agenda	NOUN
hassl-841	298	10	.	.	PUNCT
hassl-841	299	1	human	human	ADJ
hassl-841	299	2	resource	resource	NOUN
hassl-841	299	3	management	management	NOUN
hassl-841	299	4	review	review	NOUN
hassl-841	299	5	,	,	PUNCT
hassl-841	299	6	19(4	19(4	PROPN
hassl-841	299	7	)	)	PUNCT
hassl-841	299	8	,	,	PUNCT
hassl-841	299	9	304	304	NUM
hassl-841	299	10	-	-	SYM
hassl-841	299	11	313	313	NUM
hassl-841	299	12	.	.	PUNCT
hassl-841	299	13	available	available	ADJ
hassl-841	299	14	at	at	ADP
hassl-841	299	15	:	:	PUNCT
hassl-841	299	16	https://doi.org/10.1016/j.hrmr.2009.04.001	https://doi.org/10.1016/j.hrmr.2009.04.001	PROPN
hassl-841	299	17	.	.	PUNCT
hassl-841	299	18	duff	duff	PROPN
hassl-841	299	19	,	,	PUNCT
hassl-841	299	20	a.	a.	PROPN
hassl-841	299	21	(	(	PUNCT
hassl-841	299	22	2004	2004	NUM
hassl-841	299	23	)	)	PUNCT
hassl-841	299	24	.	.	PUNCT
hassl-841	300	1	auditqual	auditqual	ADJ
hassl-841	300	2	:	:	PUNCT
hassl-841	300	3	dimensions	dimension	NOUN
hassl-841	300	4	of	of	ADP
hassl-841	300	5	audit	audit	NOUN
hassl-841	300	6	quality	quality	NOUN
hassl-841	300	7	.	.	PUNCT
hassl-841	301	1	edinburgh	edinburgh	PROPN
hassl-841	301	2	:	:	PUNCT
hassl-841	301	3	institute	institute	PROPN
hassl-841	301	4	of	of	ADP
hassl-841	301	5	chartered	charter	VERB
hassl-841	301	6	accountants	accountant	NOUN
hassl-841	301	7	of	of	ADP
hassl-841	301	8	scotland	scotland	PROPN
hassl-841	301	9	.	.	PUNCT
hassl-841	302	1	elo	elo	NOUN
hassl-841	302	2	,	,	PUNCT
hassl-841	302	3	s.	s.	PROPN
hassl-841	302	4	,	,	PUNCT
hassl-841	302	5	&	&	CCONJ
hassl-841	302	6	kyngäs	kyngäs	PROPN
hassl-841	302	7	,	,	PUNCT
hassl-841	302	8	h.	h.	PROPN
hassl-841	302	9	(	(	PUNCT
hassl-841	302	10	2008	2008	NUM
hassl-841	302	11	)	)	PUNCT
hassl-841	302	12	.	.	PUNCT
hassl-841	303	1	the	the	DET
hassl-841	303	2	qualitative	qualitative	ADJ
hassl-841	303	3	content	content	NOUN
hassl-841	303	4	analysis	analysis	NOUN
hassl-841	303	5	process	process	NOUN
hassl-841	303	6	.	.	PUNCT
hassl-841	304	1	journal	journal	NOUN
hassl-841	304	2	of	of	ADP
hassl-841	304	3	advanced	advanced	ADJ
hassl-841	304	4	nursing	nursing	NOUN
hassl-841	304	5	,	,	PUNCT
hassl-841	304	6	62(1	62(1	NOUN
hassl-841	304	7	)	)	PUNCT
hassl-841	304	8	,	,	PUNCT
hassl-841	304	9	107	107	NUM
hassl-841	304	10	-	-	SYM
hassl-841	304	11	115	115	NUM
hassl-841	304	12	.	.	PUNCT
hassl-841	305	1	gallardo	gallardo	PROPN
hassl-841	305	2	gallardo	gallardo	PROPN
hassl-841	305	3	,	,	PUNCT
hassl-841	305	4	e.	e.	PROPN
hassl-841	305	5	,	,	PUNCT
hassl-841	305	6	&	&	CCONJ
hassl-841	305	7	thunnissen	thunnissen	PROPN
hassl-841	305	8	,	,	PUNCT
hassl-841	305	9	m.	m.	NOUN
hassl-841	305	10	(	(	PUNCT
hassl-841	305	11	2016	2016	NUM
hassl-841	305	12	)	)	PUNCT
hassl-841	305	13	.	.	PUNCT
hassl-841	306	1	standing	stand	VERB
hassl-841	306	2	on	on	ADP
hassl-841	306	3	the	the	DET
hassl-841	306	4	shoulders	shoulder	NOUN
hassl-841	306	5	of	of	ADP
hassl-841	306	6	giants	giant	NOUN
hassl-841	306	7	?	?	PUNCT
hassl-841	307	1	a	a	DET
hassl-841	307	2	critical	critical	ADJ
hassl-841	307	3	review	review	NOUN
hassl-841	307	4	of	of	ADP
hassl-841	307	5	empirical	empirical	ADJ
hassl-841	307	6	talent	talent	NOUN
hassl-841	307	7	management	management	NOUN
hassl-841	307	8	research	research	NOUN
hassl-841	307	9	.	.	PUNCT
hassl-841	308	1	employee	employee	NOUN
hassl-841	308	2	relations	relation	NOUN
hassl-841	308	3	,	,	PUNCT
hassl-841	308	4	38(1	38(1	NUM
hassl-841	308	5	)	)	PUNCT
hassl-841	308	6	,	,	PUNCT
hassl-841	308	7	31	31	NUM
hassl-841	308	8	-	-	SYM
hassl-841	308	9	56	56	NUM
hassl-841	308	10	.	.	PUNCT
hassl-841	308	11	available	available	ADJ
hassl-841	308	12	at	at	ADP
hassl-841	308	13	:	:	PUNCT
hassl-841	308	14	https://doi.org/10.1108/er-10-2015-0194	https://doi.org/10.1108/er-10-2015-0194	PROPN
hassl-841	308	15	.	.	PUNCT
hassl-841	309	1	gaynor	gaynor	PROPN
hassl-841	309	2	,	,	PUNCT
hassl-841	309	3	l.	l.	PROPN
hassl-841	309	4	m.	m.	PROPN
hassl-841	309	5	,	,	PUNCT
hassl-841	309	6	kelton	kelton	PROPN
hassl-841	309	7	,	,	PUNCT
hassl-841	309	8	a.	a.	PROPN
hassl-841	309	9	s.	s.	PROPN
hassl-841	309	10	,	,	PUNCT
hassl-841	309	11	mercer	mercer	PROPN
hassl-841	309	12	,	,	PUNCT
hassl-841	309	13	m.	m.	NOUN
hassl-841	309	14	,	,	PUNCT
hassl-841	309	15	&	&	CCONJ
hassl-841	309	16	yohn	yohn	PROPN
hassl-841	309	17	,	,	PUNCT
hassl-841	309	18	t.	t.	PROPN
hassl-841	309	19	l.	l.	PROPN
hassl-841	309	20	(	(	PUNCT
hassl-841	309	21	2016	2016	NUM
hassl-841	309	22	)	)	PUNCT
hassl-841	309	23	.	.	PUNCT
hassl-841	310	1	understanding	understand	VERB
hassl-841	310	2	the	the	DET
hassl-841	310	3	relation	relation	NOUN
hassl-841	310	4	between	between	ADP
hassl-841	310	5	financial	financial	ADJ
hassl-841	310	6	reporting	reporting	NOUN
hassl-841	310	7	quality	quality	NOUN
hassl-841	310	8	and	and	CCONJ
hassl-841	310	9	audit	audit	NOUN
hassl-841	310	10	quality	quality	NOUN
hassl-841	310	11	.	.	PUNCT
hassl-841	311	1	auditing	auditing	NOUN
hassl-841	311	2	:	:	PUNCT
hassl-841	311	3	a	a	DET
hassl-841	311	4	journal	journal	NOUN
hassl-841	311	5	of	of	ADP
hassl-841	311	6	practice	practice	NOUN
hassl-841	311	7	&	&	CCONJ
hassl-841	311	8	theory	theory	NOUN
hassl-841	311	9	,	,	PUNCT
hassl-841	311	10	35(4	35(4	NUM
hassl-841	311	11	)	)	PUNCT
hassl-841	311	12	,	,	PUNCT
hassl-841	311	13	1	1	NUM
hassl-841	311	14	-	-	SYM
hassl-841	311	15	22	22	NUM
hassl-841	311	16	.	.	PUNCT
hassl-841	312	1	available	available	ADJ
hassl-841	312	2	at	at	ADP
hassl-841	312	3	:	:	PUNCT
hassl-841	312	4	https://doi.org/10.2308/ajpt51453	https://doi.org/10.2308/ajpt51453	NOUN
hassl-841	312	5	.	.	PUNCT
hassl-841	313	1	herrbach	herrbach	NOUN
hassl-841	313	2	,	,	PUNCT
hassl-841	313	3	o.	o.	PROPN
hassl-841	313	4	(	(	PUNCT
hassl-841	313	5	2005	2005	NUM
hassl-841	313	6	)	)	PUNCT
hassl-841	313	7	.	.	PUNCT
hassl-841	314	1	the	the	DET
hassl-841	314	2	art	art	NOUN
hassl-841	314	3	of	of	ADP
hassl-841	314	4	compromise	compromise	NOUN
hassl-841	314	5	?	?	PUNCT
hassl-841	315	1	the	the	DET
hassl-841	315	2	individual	individual	ADJ
hassl-841	315	3	and	and	CCONJ
hassl-841	315	4	organisational	organisational	ADJ
hassl-841	315	5	legitimacy	legitimacy	NOUN
hassl-841	315	6	of	of	ADP
hassl-841	315	7	"	"	PUNCT
hassl-841	315	8	irregular	irregular	ADJ
hassl-841	315	9	auditing	auditing	NOUN
hassl-841	315	10	"	"	PUNCT
hassl-841	315	11	.	.	PUNCT
hassl-841	316	1	accounting	accounting	NOUN
hassl-841	316	2	,	,	PUNCT
hassl-841	316	3	auditing	auditing	NOUN
hassl-841	316	4	&	&	CCONJ
hassl-841	316	5	accountability	accountability	NOUN
hassl-841	316	6	journal	journal	NOUN
hassl-841	316	7	,	,	PUNCT
hassl-841	316	8	18(3	18(3	NUM
hassl-841	316	9	)	)	PUNCT
hassl-841	316	10	,	,	PUNCT
hassl-841	316	11	390	390	NUM
hassl-841	316	12	-	-	SYM
hassl-841	316	13	409	409	NUM
hassl-841	316	14	.	.	PUNCT
hassl-841	316	15	available	available	ADJ
hassl-841	316	16	at	at	ADP
hassl-841	316	17	:	:	PUNCT
hassl-841	316	18	https://doi.org/10.1108/09513570510600756	https://doi.org/10.1108/09513570510600756	NOUN
hassl-841	316	19	.	.	PUNCT
hassl-841	317	1	hussein	hussein	PROPN
hassl-841	317	2	,	,	PUNCT
hassl-841	317	3	f.	f.	PROPN
hassl-841	317	4	e.	e.	PROPN
hassl-841	317	5	,	,	PUNCT
hassl-841	317	6	&	&	CCONJ
hassl-841	317	7	mohdhanefah	mohdhanefah	PROPN
hassl-841	317	8	,	,	PUNCT
hassl-841	317	9	m.	m.	NOUN
hassl-841	317	10	(	(	PUNCT
hassl-841	317	11	2013	2013	NUM
hassl-841	317	12	)	)	PUNCT
hassl-841	317	13	.	.	PUNCT
hassl-841	318	1	overview	overview	NOUN
hassl-841	318	2	of	of	ADP
hassl-841	318	3	surrogates	surrogate	NOUN
hassl-841	318	4	to	to	PART
hassl-841	318	5	measure	measure	VERB
hassl-841	318	6	audit	audit	NOUN
hassl-841	318	7	quality	quality	NOUN
hassl-841	318	8	.	.	PUNCT
hassl-841	319	1	international	international	ADJ
hassl-841	319	2	journal	journal	PROPN
hassl-841	319	3	of	of	ADP
hassl-841	319	4	business	business	NOUN
hassl-841	319	5	and	and	CCONJ
hassl-841	319	6	management	management	NOUN
hassl-841	319	7	,	,	PUNCT
hassl-841	319	8	8(17	8(17	NUM
hassl-841	319	9	)	)	PUNCT
hassl-841	319	10	,	,	PUNCT
hassl-841	319	11	84	84	NUM
hassl-841	319	12	-	-	SYM
hassl-841	319	13	91	91	NUM
hassl-841	319	14	.	.	PUNCT
hassl-841	320	1	available	available	ADJ
hassl-841	320	2	at	at	ADP
hassl-841	320	3	:	:	PUNCT
hassl-841	320	4	https://doi.org/10.5539/ijbm.v8n17p84	https://doi.org/10.5539/ijbm.v8n17p84	PROPN
hassl-841	320	5	.	.	PUNCT
hassl-841	321	1	international	international	ADJ
hassl-841	321	2	accounting	accounting	NOUN
hassl-841	321	3	bulletin	bulletin	NOUN
hassl-841	321	4	.	.	PUNCT
hassl-841	322	1	(	(	PUNCT
hassl-841	322	2	2017	2017	NUM
hassl-841	322	3	)	)	PUNCT
hassl-841	322	4	.	.	PUNCT
hassl-841	323	1	world	world	PROPN
hassl-841	323	2	survey	survey	PROPN
hassl-841	323	3	rankings	ranking	VERB
hassl-841	323	4	global	global	ADJ
hassl-841	323	5	2016	2016	NUM
hassl-841	323	6	(	(	PUNCT
hassl-841	323	7	vol	vol	NOUN
hassl-841	323	8	.	.	PUNCT
hassl-841	324	1	570	570	NUM
hassl-841	324	2	,	,	PUNCT
hassl-841	324	3	pp	pp	ADJ
hassl-841	324	4	.	.	PUNCT
hassl-841	325	1	4	4	NUM
hassl-841	325	2	)	)	PUNCT
hassl-841	325	3	.	.	PUNCT
hassl-841	326	1	london	london	PROPN
hassl-841	326	2	,	,	PUNCT
hassl-841	326	3	uk	uk	PROPN
hassl-841	326	4	:	:	PUNCT
hassl-841	326	5	international	international	ADJ
hassl-841	326	6	accounting	accounting	NOUN
hassl-841	326	7	bulletin	bulletin	NOUN
hassl-841	326	8	.	.	PUNCT
hassl-841	327	1	international	international	ADJ
hassl-841	327	2	auditing	auditing	NOUN
hassl-841	327	3	and	and	CCONJ
hassl-841	327	4	assurance	assurance	NOUN
hassl-841	327	5	standards	standard	NOUN
hassl-841	327	6	board	board	NOUN
hassl-841	327	7	(	(	PUNCT
hassl-841	327	8	iaasb	iaasb	ADJ
hassl-841	327	9	)	)	PUNCT
hassl-841	327	10	.	.	PUNCT
hassl-841	328	1	(	(	PUNCT
hassl-841	328	2	2014	2014	NUM
hassl-841	328	3	)	)	PUNCT
hassl-841	328	4	.	.	PUNCT
hassl-841	329	1	a	a	DET
hassl-841	329	2	framework	framework	NOUN
hassl-841	329	3	for	for	ADP
hassl-841	329	4	audit	audit	NOUN
hassl-841	329	5	quality	quality	NOUN
hassl-841	329	6	:	:	PUNCT
hassl-841	329	7	key	key	ADJ
hassl-841	329	8	elements	element	NOUN
hassl-841	329	9	that	that	PRON
hassl-841	329	10	create	create	VERB
hassl-841	329	11	an	an	DET
hassl-841	329	12	environment	environment	NOUN
hassl-841	329	13	for	for	ADP
hassl-841	329	14	audit	audit	NOUN
hassl-841	329	15	quality	quality	NOUN
hassl-841	329	16	.	.	PUNCT
hassl-841	330	1	new	new	PROPN
hassl-841	330	2	york	york	PROPN
hassl-841	330	3	,	,	PUNCT
hassl-841	330	4	usa	usa	PROPN
hassl-841	330	5	:	:	PUNCT
hassl-841	330	6	international	international	PROPN
hassl-841	330	7	federation	federation	PROPN
hassl-841	330	8	of	of	ADP
hassl-841	330	9	accountants	accountant	NOUN
hassl-841	330	10	(	(	PUNCT
hassl-841	330	11	ifac	ifac	NOUN
hassl-841	330	12	)	)	PUNCT
hassl-841	330	13	.	.	PUNCT
hassl-841	331	1	iskandar	iskandar	NOUN
hassl-841	331	2	,	,	PUNCT
hassl-841	331	3	t.	t.	NOUN
hassl-841	331	4	m.	m.	NOUN
hassl-841	331	5	,	,	PUNCT
hassl-841	331	6	sari	sari	PROPN
hassl-841	331	7	,	,	PUNCT
hassl-841	331	8	r.	r.	PROPN
hassl-841	331	9	n.	n.	PROPN
hassl-841	331	10	,	,	PUNCT
hassl-841	331	11	mohd	mohd	PROPN
hassl-841	331	12	-	-	PUNCT
hassl-841	331	13	sanusi	sanusi	PROPN
hassl-841	331	14	,	,	PUNCT
hassl-841	331	15	z.	z.	PROPN
hassl-841	331	16	,	,	PUNCT
hassl-841	331	17	&	&	CCONJ
hassl-841	331	18	anugerah	anugerah	PROPN
hassl-841	331	19	,	,	PUNCT
hassl-841	331	20	r.	r.	PROPN
hassl-841	331	21	(	(	PUNCT
hassl-841	331	22	2012	2012	NUM
hassl-841	331	23	)	)	PUNCT
hassl-841	331	24	.	.	PUNCT
hassl-841	332	1	enhancing	enhance	VERB
hassl-841	332	2	auditors	auditor	NOUN
hassl-841	332	3	'	'	PART
hassl-841	332	4	performance	performance	NOUN
hassl-841	332	5	:	:	PUNCT
hassl-841	332	6	the	the	DET
hassl-841	332	7	importance	importance	NOUN
hassl-841	332	8	of	of	ADP
hassl-841	332	9	motivational	motivational	ADJ
hassl-841	332	10	factors	factor	NOUN
hassl-841	332	11	and	and	CCONJ
hassl-841	332	12	the	the	DET
hassl-841	332	13	mediation	mediation	NOUN
hassl-841	332	14	effect	effect	NOUN
hassl-841	332	15	of	of	ADP
hassl-841	332	16	effort	effort	NOUN
hassl-841	332	17	.	.	PUNCT
hassl-841	333	1	managerial	managerial	ADJ
hassl-841	333	2	auditing	auditing	NOUN
hassl-841	333	3	journal	journal	NOUN
hassl-841	333	4	,	,	PUNCT
hassl-841	333	5	27(5	27(5	PROPN
hassl-841	333	6	)	)	PUNCT
hassl-841	333	7	,	,	PUNCT
hassl-841	333	8	462	462	NUM
hassl-841	333	9	-	-	SYM
hassl-841	333	10	476	476	NUM
hassl-841	333	11	.	.	PUNCT
hassl-841	333	12	available	available	ADJ
hassl-841	333	13	at	at	ADP
hassl-841	333	14	:	:	PUNCT
hassl-841	333	15	https://doi.org/10.1108/02686901211227959	https://doi.org/10.1108/02686901211227959	PROPN
hassl-841	333	16	.	.	PUNCT
hassl-841	334	1	jackson	jackson	PROPN
hassl-841	334	2	,	,	PUNCT
hassl-841	334	3	a.	a.	PROPN
hassl-841	334	4	b.	b.	PROPN
hassl-841	334	5	,	,	PUNCT
hassl-841	334	6	moldrich	moldrich	PROPN
hassl-841	334	7	,	,	PUNCT
hassl-841	334	8	m.	m.	NOUN
hassl-841	334	9	,	,	PUNCT
hassl-841	334	10	&	&	CCONJ
hassl-841	334	11	roebuck	roebuck	PROPN
hassl-841	334	12	,	,	PUNCT
hassl-841	334	13	p.	p.	NOUN
hassl-841	334	14	(	(	PUNCT
hassl-841	334	15	2008	2008	NUM
hassl-841	334	16	)	)	PUNCT
hassl-841	334	17	.	.	PUNCT
hassl-841	335	1	mandatory	mandatory	ADJ
hassl-841	335	2	audit	audit	NOUN
hassl-841	335	3	firm	firm	ADJ
hassl-841	335	4	rotation	rotation	NOUN
hassl-841	335	5	and	and	CCONJ
hassl-841	335	6	audit	audit	NOUN
hassl-841	335	7	quality	quality	NOUN
hassl-841	335	8	.	.	PUNCT
hassl-841	336	1	managerial	managerial	ADJ
hassl-841	336	2	auditing	auditing	NOUN
hassl-841	336	3	journal	journal	NOUN
hassl-841	336	4	,	,	PUNCT
hassl-841	336	5	23(5	23(5	NUM
hassl-841	336	6	)	)	PUNCT
hassl-841	336	7	,	,	PUNCT
hassl-841	336	8	420	420	NUM
hassl-841	336	9	-	-	SYM
hassl-841	336	10	437	437	NUM
hassl-841	336	11	.	.	PUNCT
hassl-841	336	12	available	available	ADJ
hassl-841	336	13	at	at	ADP
hassl-841	336	14	:	:	PUNCT
hassl-841	336	15	https://doi.org/10.1108/02686900810875271	https://doi.org/10.1108/02686900810875271	NOUN
hassl-841	336	16	.	.	PUNCT
hassl-841	337	1	kang	kang	PROPN
hassl-841	337	2	,	,	PUNCT
hassl-841	337	3	m.	m.	PROPN
hassl-841	337	4	,	,	PUNCT
hassl-841	337	5	lee	lee	PROPN
hassl-841	337	6	,	,	PUNCT
hassl-841	337	7	h.-y	h.-y	NOUN
hassl-841	337	8	.	.	PUNCT
hassl-841	337	9	,	,	PUNCT
hassl-841	337	10	son	son	NOUN
hassl-841	337	11	,	,	PUNCT
hassl-841	337	12	m.	m.	NOUN
hassl-841	337	13	,	,	PUNCT
hassl-841	337	14	&	&	CCONJ
hassl-841	337	15	stein	stein	PROPN
hassl-841	337	16	,	,	PUNCT
hassl-841	337	17	m.	m.	NOUN
hassl-841	337	18	(	(	PUNCT
hassl-841	337	19	2017	2017	NUM
hassl-841	337	20	)	)	PUNCT
hassl-841	337	21	.	.	PUNCT
hassl-841	338	1	the	the	DET
hassl-841	338	2	association	association	NOUN
hassl-841	338	3	between	between	ADP
hassl-841	338	4	human	human	ADJ
hassl-841	338	5	resource	resource	NOUN
hassl-841	338	6	investment	investment	NOUN
hassl-841	338	7	by	by	ADP
hassl-841	338	8	audit	audit	NOUN
hassl-841	338	9	firms	firm	NOUN
hassl-841	338	10	and	and	CCONJ
hassl-841	338	11	their	their	PRON
hassl-841	338	12	audit	audit	NOUN
hassl-841	338	13	quality	quality	NOUN
hassl-841	338	14	.	.	PUNCT
hassl-841	339	1	asia	asia	PROPN
hassl-841	339	2	-	-	PUNCT
hassl-841	339	3	pacific	pacific	PROPN
hassl-841	339	4	journal	journal	PROPN
hassl-841	339	5	of	of	ADP
hassl-841	339	6	accounting	accounting	PROPN
hassl-841	339	7	&	&	CCONJ
hassl-841	339	8	economics	economic	NOUN
hassl-841	339	9	,	,	PUNCT
hassl-841	339	10	24(3	24(3	NOUN
hassl-841	339	11	-	-	SYM
hassl-841	339	12	4	4	NUM
hassl-841	339	13	)	)	PUNCT
hassl-841	339	14	,	,	PUNCT
hassl-841	339	15	249	249	NUM
hassl-841	339	16	-	-	SYM
hassl-841	339	17	271	271	NUM
hassl-841	339	18	.	.	PUNCT
hassl-841	339	19	available	available	ADJ
hassl-841	339	20	at	at	ADP
hassl-841	339	21	:	:	PUNCT
hassl-841	339	22	https://doi.org/10.1080/16081625.2016.1214605	https://doi.org/10.1080/16081625.2016.1214605	NOUN
hassl-841	339	23	.	.	PUNCT
hassl-841	340	1	humanities	humanity	NOUN
hassl-841	340	2	and	and	CCONJ
hassl-841	340	3	social	social	ADJ
hassl-841	340	4	sciences	science	NOUN
hassl-841	340	5	letters	letter	NOUN
hassl-841	340	6	,	,	PUNCT
hassl-841	340	7	2020	2020	NUM
hassl-841	340	8	,	,	PUNCT
hassl-841	340	9	8(1	8(1	NOUN
hassl-841	340	10	):	):	PUNCT
hassl-841	340	11	78	78	NUM
hassl-841	340	12	-	-	SYM
hassl-841	340	13	90	90	NUM
hassl-841	340	14	90	90	NUM
hassl-841	340	15	©	©	PROPN
hassl-841	340	16	2020	2020	NUM
hassl-841	340	17	conscientia	conscientia	PROPN
hassl-841	340	18	beam	beam	PROPN
hassl-841	340	19	.	.	PUNCT
hassl-841	341	1	all	all	DET
hassl-841	341	2	rights	right	NOUN
hassl-841	341	3	reserved	reserve	VERB
hassl-841	341	4	.	.	PUNCT
hassl-841	342	1	ladva	ladva	PROPN
hassl-841	342	2	,	,	PUNCT
hassl-841	342	3	p.	p.	PROPN
hassl-841	342	4	,	,	PUNCT
hassl-841	342	5	&	&	CCONJ
hassl-841	342	6	andrew	andrew	PROPN
hassl-841	342	7	,	,	PUNCT
hassl-841	342	8	j.	j.	PROPN
hassl-841	342	9	(	(	PUNCT
hassl-841	342	10	2014	2014	NUM
hassl-841	342	11	)	)	PUNCT
hassl-841	342	12	.	.	PUNCT
hassl-841	343	1	weaving	weave	VERB
hassl-841	343	2	a	a	DET
hassl-841	343	3	web	web	NOUN
hassl-841	343	4	of	of	ADP
hassl-841	343	5	control:―the	control:―the	DET
hassl-841	343	6	promise	promise	NOUN
hassl-841	343	7	of	of	ADP
hassl-841	343	8	opportunity‖	opportunity‖	NOUN
hassl-841	343	9	and	and	CCONJ
hassl-841	343	10	work	work	NOUN
hassl-841	343	11	-	-	PUNCT
hassl-841	343	12	life	life	NOUN
hassl-841	343	13	balance	balance	NOUN
hassl-841	343	14	in	in	ADP
hassl-841	343	15	multinational	multinational	ADJ
hassl-841	343	16	accounting	accounting	NOUN
hassl-841	343	17	firms	firm	NOUN
hassl-841	343	18	.	.	PUNCT
hassl-841	344	1	accounting	account	VERB
hassl-841	344	2	auditing	auditing	NOUN
hassl-841	344	3	&	&	CCONJ
hassl-841	344	4	accountability	accountability	NOUN
hassl-841	344	5	journal	journal	NOUN
hassl-841	344	6	,	,	PUNCT
hassl-841	344	7	27(4	27(4	PROPN
hassl-841	344	8	)	)	PUNCT
hassl-841	344	9	,	,	PUNCT
hassl-841	344	10	634	634	NUM
hassl-841	344	11	-	-	SYM
hassl-841	344	12	654	654	NUM
hassl-841	344	13	.	.	PUNCT
hassl-841	345	1	available	available	ADJ
hassl-841	345	2	at	at	ADP
hassl-841	345	3	:	:	PUNCT
hassl-841	345	4	https://doi.org/10.1108/aaaj-02-2012-00955	https://doi.org/10.1108/aaaj-02-2012-00955	NOUN
hassl-841	345	5	.	.	PUNCT
hassl-841	346	1	law	law	NOUN
hassl-841	346	2	,	,	PUNCT
hassl-841	346	3	p.	p.	PROPN
hassl-841	346	4	k.	k.	PROPN
hassl-841	346	5	,	,	PUNCT
hassl-841	346	6	&	&	CCONJ
hassl-841	346	7	yuen	yuen	PROPN
hassl-841	346	8	,	,	PUNCT
hassl-841	346	9	d.	d.	PROPN
hassl-841	346	10	c.	c.	PROPN
hassl-841	346	11	(	(	PUNCT
hassl-841	346	12	2011	2011	NUM
hassl-841	346	13	)	)	PUNCT
hassl-841	346	14	.	.	PUNCT
hassl-841	347	1	an	an	DET
hassl-841	347	2	empirical	empirical	ADJ
hassl-841	347	3	examination	examination	NOUN
hassl-841	347	4	of	of	ADP
hassl-841	347	5	hiring	hire	VERB
hassl-841	347	6	decisions	decision	NOUN
hassl-841	347	7	of	of	ADP
hassl-841	347	8	experienced	experienced	ADJ
hassl-841	347	9	auditors	auditor	NOUN
hassl-841	347	10	in	in	ADP
hassl-841	347	11	public	public	ADJ
hassl-841	347	12	accounting	accounting	NOUN
hassl-841	347	13	:	:	PUNCT
hassl-841	347	14	evidence	evidence	NOUN
hassl-841	347	15	from	from	ADP
hassl-841	347	16	hong	hong	PROPN
hassl-841	347	17	kong	kong	PROPN
hassl-841	347	18	.	.	PUNCT
hassl-841	348	1	managerial	managerial	ADJ
hassl-841	348	2	auditing	auditing	NOUN
hassl-841	348	3	journal	journal	NOUN
hassl-841	348	4	,	,	PUNCT
hassl-841	348	5	26(9	26(9	NUM
hassl-841	348	6	)	)	PUNCT
hassl-841	348	7	,	,	PUNCT
hassl-841	348	8	760	760	NUM
hassl-841	348	9	-	-	SYM
hassl-841	348	10	777	777	NUM
hassl-841	348	11	.	.	PUNCT
hassl-841	348	12	available	available	ADJ
hassl-841	348	13	at	at	ADP
hassl-841	348	14	:	:	PUNCT
hassl-841	348	15	https://doi.org/10.1108/02686901111171439	https://doi.org/10.1108/02686901111171439	X
hassl-841	348	16	.	.	PUNCT
hassl-841	349	1	neri	neri	PROPN
hassl-841	349	2	,	,	PUNCT
hassl-841	349	3	l.	l.	PROPN
hassl-841	349	4	,	,	PUNCT
hassl-841	349	5	&	&	CCONJ
hassl-841	349	6	russo	russo	PROPN
hassl-841	349	7	,	,	PUNCT
hassl-841	349	8	a.	a.	NOUN
hassl-841	349	9	(	(	PUNCT
hassl-841	349	10	2014	2014	NUM
hassl-841	349	11	)	)	PUNCT
hassl-841	349	12	.	.	PUNCT
hassl-841	350	1	a	a	DET
hassl-841	350	2	framework	framework	NOUN
hassl-841	350	3	for	for	ADP
hassl-841	350	4	audit	audit	NOUN
hassl-841	350	5	quality	quality	NOUN
hassl-841	350	6	:	:	PUNCT
hassl-841	350	7	critical	critical	ADJ
hassl-841	350	8	analysis	analysis	NOUN
hassl-841	350	9	.	.	PUNCT
hassl-841	351	1	business	business	NOUN
hassl-841	351	2	and	and	CCONJ
hassl-841	351	3	management	management	NOUN
hassl-841	351	4	review	review	NOUN
hassl-841	351	5	,	,	PUNCT
hassl-841	351	6	3(9	3(9	NUM
hassl-841	351	7	)	)	PUNCT
hassl-841	351	8	,	,	PUNCT
hassl-841	351	9	25	25	NUM
hassl-841	351	10	-	-	SYM
hassl-841	351	11	30	30	NUM
hassl-841	351	12	.	.	PUNCT
hassl-841	352	1	onwuegbuzie	onwuegbuzie	ADJ
hassl-841	352	2	,	,	PUNCT
hassl-841	352	3	a.	a.	PROPN
hassl-841	352	4	j.	j.	PROPN
hassl-841	352	5	,	,	PUNCT
hassl-841	352	6	&	&	CCONJ
hassl-841	352	7	collins	collins	PROPN
hassl-841	352	8	,	,	PUNCT
hassl-841	352	9	k.	k.	PROPN
hassl-841	352	10	m.	m.	PROPN
hassl-841	352	11	(	(	PUNCT
hassl-841	352	12	2007	2007	NUM
hassl-841	352	13	)	)	PUNCT
hassl-841	352	14	.	.	PUNCT
hassl-841	353	1	a	a	DET
hassl-841	353	2	typology	typology	NOUN
hassl-841	353	3	of	of	ADP
hassl-841	353	4	mixed	mixed	ADJ
hassl-841	353	5	methods	method	NOUN
hassl-841	353	6	sampling	sample	VERB
hassl-841	353	7	designs	design	NOUN
hassl-841	353	8	in	in	ADP
hassl-841	353	9	social	social	ADJ
hassl-841	353	10	science	science	NOUN
hassl-841	353	11	research	research	NOUN
hassl-841	353	12	.	.	PUNCT
hassl-841	354	1	qualitative	qualitative	ADJ
hassl-841	354	2	report	report	NOUN
hassl-841	354	3	,	,	PUNCT
hassl-841	354	4	12(2	12(2	NUM
hassl-841	354	5	)	)	PUNCT
hassl-841	354	6	,	,	PUNCT
hassl-841	354	7	281	281	NUM
hassl-841	354	8	-	-	SYM
hassl-841	354	9	316	316	NUM
hassl-841	354	10	.	.	PUNCT
hassl-841	355	1	peytcheva	peytcheva	PROPN
hassl-841	355	2	,	,	PUNCT
hassl-841	355	3	m.	m.	NOUN
hassl-841	355	4	,	,	PUNCT
hassl-841	355	5	&	&	CCONJ
hassl-841	355	6	gillett	gillett	PROPN
hassl-841	355	7	,	,	PUNCT
hassl-841	355	8	p.	p.	PROPN
hassl-841	355	9	r.	r.	PROPN
hassl-841	355	10	(	(	PUNCT
hassl-841	355	11	2012	2012	NUM
hassl-841	355	12	)	)	PUNCT
hassl-841	355	13	.	.	PUNCT
hassl-841	356	1	auditor	auditor	NOUN
hassl-841	356	2	perceptions	perception	NOUN
hassl-841	356	3	of	of	ADP
hassl-841	356	4	prior	prior	ADJ
hassl-841	356	5	involvement	involvement	NOUN
hassl-841	356	6	and	and	CCONJ
hassl-841	356	7	reputation	reputation	NOUN
hassl-841	356	8	threats	threat	NOUN
hassl-841	356	9	as	as	ADP
hassl-841	356	10	antecedents	antecedent	NOUN
hassl-841	356	11	of	of	ADP
hassl-841	356	12	quality	quality	NOUN
hassl-841	356	13	threatening	threaten	VERB
hassl-841	356	14	audit	audit	NOUN
hassl-841	356	15	behavior	behavior	NOUN
hassl-841	356	16	.	.	PUNCT
hassl-841	357	1	managerial	managerial	ADJ
hassl-841	357	2	auditing	auditing	NOUN
hassl-841	357	3	journal	journal	NOUN
hassl-841	357	4	,	,	PUNCT
hassl-841	357	5	27(9	27(9	NOUN
hassl-841	357	6	)	)	PUNCT
hassl-841	357	7	,	,	PUNCT
hassl-841	357	8	796	796	NUM
hassl-841	357	9	-	-	SYM
hassl-841	357	10	820	820	NUM
hassl-841	357	11	.	.	PUNCT
hassl-841	357	12	available	available	ADJ
hassl-841	357	13	at	at	ADP
hassl-841	357	14	:	:	PUNCT
hassl-841	357	15	https://doi.org/10.1108/02686901211263058	https://doi.org/10.1108/02686901211263058	X
hassl-841	357	16	.	.	PUNCT
hassl-841	357	17	ramamoorti	ramamoorti	PROPN
hassl-841	357	18	,	,	PUNCT
hassl-841	357	19	s.	s.	PROPN
hassl-841	357	20	,	,	PUNCT
hassl-841	357	21	epstein	epstein	PROPN
hassl-841	357	22	,	,	PUNCT
hassl-841	357	23	b.	b.	PROPN
hassl-841	357	24	j.	j.	PROPN
hassl-841	357	25	,	,	PUNCT
hassl-841	357	26	dorrel	dorrel	PROPN
hassl-841	357	27	,	,	PUNCT
hassl-841	357	28	d.	d.	PROPN
hassl-841	357	29	d.	d.	PROPN
hassl-841	357	30	,	,	PUNCT
hassl-841	357	31	&	&	CCONJ
hassl-841	357	32	varadarajan	varadarajan	ADJ
hassl-841	357	33	,	,	PUNCT
hassl-841	357	34	v.	v.	PROPN
hassl-841	357	35	(	(	PUNCT
hassl-841	357	36	2017	2017	NUM
hassl-841	357	37	)	)	PUNCT
hassl-841	357	38	.	.	PUNCT
hassl-841	358	1	the	the	DET
hassl-841	358	2	proof	proof	NOUN
hassl-841	358	3	of	of	ADP
hassl-841	358	4	cash	cash	NOUN
hassl-841	358	5	should	should	AUX
hassl-841	358	6	be	be	AUX
hassl-841	358	7	king	king	NOUN
hassl-841	358	8	among	among	ADP
hassl-841	358	9	forensic	forensic	ADJ
hassl-841	358	10	auditing	auditing	NOUN
hassl-841	358	11	.	.	PUNCT
hassl-841	359	1	journal	journal	PROPN
hassl-841	359	2	of	of	ADP
hassl-841	359	3	forensic	forensic	ADJ
hassl-841	359	4	&	&	CCONJ
hassl-841	359	5	investigative	investigative	ADJ
hassl-841	359	6	accounting	accounting	NOUN
hassl-841	359	7	,	,	PUNCT
hassl-841	359	8	9(2	9(2	NUM
hassl-841	359	9	)	)	PUNCT
hassl-841	359	10	,	,	PUNCT
hassl-841	359	11	827	827	NUM
hassl-841	359	12	-	-	SYM
hassl-841	359	13	835	835	NUM
hassl-841	359	14	.	.	PUNCT
hassl-841	360	1	reichelt	reichelt	PROPN
hassl-841	360	2	,	,	PUNCT
hassl-841	360	3	k.	k.	PROPN
hassl-841	360	4	j.	j.	PROPN
hassl-841	360	5	,	,	PUNCT
hassl-841	360	6	&	&	CCONJ
hassl-841	360	7	wang	wang	PROPN
hassl-841	360	8	,	,	PUNCT
hassl-841	360	9	d.	d.	PROPN
hassl-841	360	10	(	(	PUNCT
hassl-841	360	11	2010	2010	NUM
hassl-841	360	12	)	)	PUNCT
hassl-841	360	13	.	.	PUNCT
hassl-841	361	1	national	national	ADJ
hassl-841	361	2	and	and	CCONJ
hassl-841	361	3	office	office	NOUN
hassl-841	361	4	-	-	PUNCT
hassl-841	361	5	specific	specific	ADJ
hassl-841	361	6	measures	measure	NOUN
hassl-841	361	7	of	of	ADP
hassl-841	361	8	auditor	auditor	NOUN
hassl-841	361	9	industry	industry	NOUN
hassl-841	361	10	expertise	expertise	NOUN
hassl-841	361	11	and	and	CCONJ
hassl-841	361	12	effects	effect	NOUN
hassl-841	361	13	on	on	ADP
hassl-841	361	14	audit	audit	NOUN
hassl-841	361	15	quality	quality	NOUN
hassl-841	361	16	.	.	PUNCT
hassl-841	362	1	journal	journal	NOUN
hassl-841	362	2	of	of	ADP
hassl-841	362	3	accounting	accounting	NOUN
hassl-841	362	4	research	research	NOUN
hassl-841	362	5	,	,	PUNCT
hassl-841	362	6	48(3	48(3	PROPN
hassl-841	362	7	)	)	PUNCT
hassl-841	362	8	,	,	PUNCT
hassl-841	362	9	647	647	NUM
hassl-841	362	10	-	-	SYM
hassl-841	362	11	686	686	NUM
hassl-841	362	12	.	.	PUNCT
hassl-841	363	1	available	available	ADJ
hassl-841	363	2	at	at	ADP
hassl-841	363	3	:	:	PUNCT
hassl-841	363	4	https://doi.org/10.1111/j.1475-679x.2009.00363.x	https://doi.org/10.1111/j.1475-679x.2009.00363.x	PROPN
hassl-841	363	5	.	.	PUNCT
hassl-841	364	1	seidel	seidel	PROPN
hassl-841	364	2	,	,	PUNCT
hassl-841	364	3	t.	t.	NOUN
hassl-841	364	4	a.	a.	NOUN
hassl-841	364	5	(	(	PUNCT
hassl-841	364	6	2017	2017	NUM
hassl-841	364	7	)	)	PUNCT
hassl-841	364	8	.	.	PUNCT
hassl-841	365	1	auditors	auditor	NOUN
hassl-841	365	2	’	’	PART
hassl-841	365	3	response	response	NOUN
hassl-841	365	4	to	to	ADP
hassl-841	365	5	assessments	assessment	NOUN
hassl-841	365	6	of	of	ADP
hassl-841	365	7	high	high	ADJ
hassl-841	365	8	control	control	NOUN
hassl-841	365	9	risk	risk	NOUN
hassl-841	365	10	:	:	PUNCT
hassl-841	365	11	further	further	ADJ
hassl-841	365	12	insights	insight	NOUN
hassl-841	365	13	.	.	PUNCT
hassl-841	366	1	contemporary	contemporary	ADJ
hassl-841	366	2	accounting	accounting	NOUN
hassl-841	366	3	research	research	NOUN
hassl-841	366	4	,	,	PUNCT
hassl-841	366	5	34(3	34(3	NUM
hassl-841	366	6	)	)	PUNCT
hassl-841	366	7	,	,	PUNCT
hassl-841	366	8	1340	1340	NUM
hassl-841	366	9	-	-	SYM
hassl-841	366	10	1377	1377	NUM
hassl-841	366	11	.	.	PUNCT
hassl-841	367	1	available	available	ADJ
hassl-841	367	2	at	at	ADP
hassl-841	367	3	:	:	PUNCT
hassl-841	367	4	https://doi.org/10.1111/1911-3846.12312	https://doi.org/10.1111/1911-3846.12312	PROPN
hassl-841	367	5	.	.	PUNCT
hassl-841	368	1	seidman	seidman	PROPN
hassl-841	368	2	,	,	PUNCT
hassl-841	368	3	i.	i.	PROPN
hassl-841	368	4	(	(	PUNCT
hassl-841	368	5	2006	2006	NUM
hassl-841	368	6	)	)	PUNCT
hassl-841	368	7	.	.	PUNCT
hassl-841	369	1	interviewing	interview	VERB
hassl-841	369	2	as	as	ADP
hassl-841	369	3	qualitative	qualitative	ADJ
hassl-841	369	4	research	research	NOUN
hassl-841	369	5	:	:	PUNCT
hassl-841	369	6	a	a	DET
hassl-841	369	7	guide	guide	NOUN
hassl-841	369	8	for	for	ADP
hassl-841	369	9	researchers	researcher	NOUN
hassl-841	369	10	in	in	ADP
hassl-841	369	11	education	education	NOUN
hassl-841	369	12	and	and	CCONJ
hassl-841	369	13	the	the	DET
hassl-841	369	14	social	social	ADJ
hassl-841	369	15	sciences	science	NOUN
hassl-841	369	16	(	(	PUNCT
hassl-841	369	17	3rd	3rd	ADJ
hassl-841	369	18	ed	ed	NOUN
hassl-841	369	19	.	.	PUNCT
hassl-841	369	20	)	)	PUNCT
hassl-841	369	21	.	.	PUNCT
hassl-841	370	1	new	new	PROPN
hassl-841	370	2	york	york	PROPN
hassl-841	370	3	:	:	PUNCT
hassl-841	370	4	teachers	teachers	PROPN
hassl-841	370	5	college	college	PROPN
hassl-841	370	6	press	press	PROPN
hassl-841	370	7	.	.	PUNCT
hassl-841	371	1	stemler	stemler	PROPN
hassl-841	371	2	,	,	PUNCT
hassl-841	371	3	s.	s.	PROPN
hassl-841	371	4	(	(	PUNCT
hassl-841	371	5	2001	2001	NUM
hassl-841	371	6	)	)	PUNCT
hassl-841	371	7	.	.	PUNCT
hassl-841	372	1	an	an	DET
hassl-841	372	2	overview	overview	NOUN
hassl-841	372	3	of	of	ADP
hassl-841	372	4	content	content	ADJ
hassl-841	372	5	analysis	analysis	NOUN
hassl-841	372	6	.	.	PUNCT
hassl-841	373	1	practical	practical	ADJ
hassl-841	373	2	assessment	assessment	NOUN
hassl-841	373	3	,	,	PUNCT
hassl-841	373	4	research	research	NOUN
hassl-841	373	5	,	,	PUNCT
hassl-841	373	6	and	and	CCONJ
hassl-841	373	7	evaluation	evaluation	NOUN
hassl-841	373	8	,	,	PUNCT
hassl-841	373	9	7(17	7(17	NUM
hassl-841	373	10	)	)	PUNCT
hassl-841	373	11	,	,	PUNCT
hassl-841	373	12	1	1	NUM
hassl-841	373	13	-	-	SYM
hassl-841	373	14	6	6	NUM
hassl-841	373	15	.	.	PUNCT
hassl-841	373	16	trompeter	trompeter	NOUN
hassl-841	373	17	,	,	PUNCT
hassl-841	373	18	g.	g.	PROPN
hassl-841	373	19	,	,	PUNCT
hassl-841	373	20	&	&	CCONJ
hassl-841	373	21	wright	wright	PROPN
hassl-841	373	22	,	,	PUNCT
hassl-841	373	23	a.	a.	NOUN
hassl-841	373	24	(	(	PUNCT
hassl-841	373	25	2010	2010	NUM
hassl-841	373	26	)	)	PUNCT
hassl-841	373	27	.	.	PUNCT
hassl-841	374	1	the	the	DET
hassl-841	374	2	world	world	NOUN
hassl-841	374	3	has	have	AUX
hassl-841	374	4	changed	change	VERB
hassl-841	374	5	—	—	PUNCT
hassl-841	374	6	have	have	VERB
hassl-841	374	7	analytical	analytical	ADJ
hassl-841	374	8	procedure	procedure	NOUN
hassl-841	374	9	practices	practice	NOUN
hassl-841	374	10	?	?	PUNCT
hassl-841	375	1	contemporary	contemporary	ADJ
hassl-841	375	2	accounting	accounting	NOUN
hassl-841	375	3	research	research	NOUN
hassl-841	375	4	,	,	PUNCT
hassl-841	375	5	27(2	27(2	PRON
hassl-841	375	6	)	)	PUNCT
hassl-841	375	7	,	,	PUNCT
hassl-841	375	8	669	669	NUM
hassl-841	375	9	-	-	SYM
hassl-841	375	10	700	700	NUM
hassl-841	375	11	.	.	PUNCT
hassl-841	375	12	available	available	ADJ
hassl-841	375	13	at	at	ADP
hassl-841	375	14	:	:	PUNCT
hassl-841	375	15	https://doi.org/10.1111/j.1911-3846.2010.01021.x	https://doi.org/10.1111/j.1911-3846.2010.01021.x	NOUN
hassl-841	375	16	.	.	PUNCT
hassl-841	376	1	tysiac	tysiac	PROPN
hassl-841	376	2	,	,	PUNCT
hassl-841	376	3	k.	k.	PROPN
hassl-841	376	4	(	(	PUNCT
hassl-841	376	5	2016	2016	NUM
hassl-841	376	6	)	)	PUNCT
hassl-841	376	7	.	.	PUNCT
hassl-841	377	1	nurturing	nurture	VERB
hassl-841	377	2	the	the	DET
hassl-841	377	3	human	human	ADJ
hassl-841	377	4	element	element	NOUN
hassl-841	377	5	.	.	PUNCT
hassl-841	378	1	journal	journal	PROPN
hassl-841	378	2	of	of	ADP
hassl-841	378	3	accountancy	accountancy	NOUN
hassl-841	378	4	,	,	PUNCT
hassl-841	378	5	222(1	222(1	NUM
hassl-841	378	6	)	)	PUNCT
hassl-841	378	7	,	,	PUNCT
hassl-841	378	8	28	28	NUM
hassl-841	378	9	-	-	SYM
hassl-841	378	10	33	33	NUM
hassl-841	378	11	.	.	PUNCT
hassl-841	379	1	uemura	uemura	PROPN
hassl-841	379	2	,	,	PUNCT
hassl-841	379	3	h.	h.	PROPN
hassl-841	379	4	(	(	PUNCT
hassl-841	379	5	2016	2016	NUM
hassl-841	379	6	)	)	PUNCT
hassl-841	379	7	.	.	PUNCT
hassl-841	380	1	the	the	DET
hassl-841	380	2	attributes	attribute	NOUN
hassl-841	380	3	of	of	ADP
hassl-841	380	4	japanese	japanese	ADJ
hassl-841	380	5	corporate	corporate	ADJ
hassl-841	380	6	governance	governance	NOUN
hassl-841	380	7	influencing	influence	VERB
hassl-841	380	8	the	the	DET
hassl-841	380	9	quality	quality	NOUN
hassl-841	380	10	of	of	ADP
hassl-841	380	11	internal	internal	ADJ
hassl-841	380	12	controls	control	NOUN
hassl-841	380	13	.	.	PUNCT
hassl-841	381	1	applied	apply	VERB
hassl-841	381	2	finance	finance	NOUN
hassl-841	381	3	and	and	CCONJ
hassl-841	381	4	accounting	accounting	NOUN
hassl-841	381	5	,	,	PUNCT
hassl-841	381	6	2(1	2(1	NUM
hassl-841	381	7	)	)	PUNCT
hassl-841	381	8	,	,	PUNCT
hassl-841	381	9	119	119	NUM
hassl-841	381	10	-	-	SYM
hassl-841	381	11	126	126	NUM
hassl-841	381	12	.	.	PUNCT
hassl-841	381	13	available	available	ADJ
hassl-841	381	14	at	at	ADP
hassl-841	381	15	:	:	PUNCT
hassl-841	381	16	https://doi.org/10.11114/afa.v2i1.1342	https://doi.org/10.11114/afa.v2i1.1342	ADJ
hassl-841	381	17	.	.	PUNCT
hassl-841	382	1	views	view	NOUN
hassl-841	382	2	and	and	CCONJ
hassl-841	382	3	opinions	opinion	NOUN
hassl-841	382	4	expressed	express	VERB
hassl-841	382	5	in	in	ADP
hassl-841	382	6	this	this	DET
hassl-841	382	7	article	article	NOUN
hassl-841	382	8	are	be	AUX
hassl-841	382	9	the	the	DET
hassl-841	382	10	views	view	NOUN
hassl-841	382	11	and	and	CCONJ
hassl-841	382	12	opinions	opinion	NOUN
hassl-841	382	13	of	of	ADP
hassl-841	382	14	the	the	DET
hassl-841	382	15	author(s	author(s	NOUN
hassl-841	382	16	)	)	PUNCT
hassl-841	382	17	,	,	PUNCT
hassl-841	382	18	humanities	humanity	NOUN
hassl-841	382	19	and	and	CCONJ
hassl-841	382	20	social	social	ADJ
hassl-841	382	21	sciences	science	NOUN
hassl-841	382	22	letters	letter	NOUN
hassl-841	382	23	shall	shall	AUX
hassl-841	382	24	not	not	PART
hassl-841	382	25	be	be	AUX
hassl-841	382	26	responsible	responsible	ADJ
hassl-841	382	27	or	or	CCONJ
hassl-841	382	28	answerable	answerable	ADJ
hassl-841	382	29	for	for	ADP
hassl-841	382	30	any	any	DET
hassl-841	382	31	loss	loss	NOUN
hassl-841	382	32	,	,	PUNCT
hassl-841	382	33	damage	damage	NOUN
hassl-841	382	34	or	or	CCONJ
hassl-841	382	35	liability	liability	NOUN
hassl-841	382	36	etc	etc	X
hassl-841	382	37	.	.	X
hassl-841	383	1	caused	cause	VERB
hassl-841	383	2	in	in	ADP
hassl-841	383	3	relation	relation	NOUN
hassl-841	383	4	to	to	PART
hassl-841	383	5	/	/	PUNCT
hassl-841	383	6	arising	arise	VERB
hassl-841	383	7	out	out	ADP
hassl-841	383	8	of	of	ADP
hassl-841	383	9	the	the	DET
hassl-841	383	10	use	use	NOUN
hassl-841	383	11	of	of	ADP
hassl-841	383	12	the	the	DET
hassl-841	383	13	content	content	NOUN
hassl-841	383	14	.	.	PUNCT