id	sid	tid	token	lemma	pos
hassl-908	1	1	403	403	NUM
hassl-908	1	2	©	©	PROPN
hassl-908	1	3	2021	2021	NUM
hassl-908	1	4	conscientia	conscientia	PROPN
hassl-908	1	5	beam	beam	PROPN
hassl-908	1	6	.	.	PUNCT
hassl-908	2	1	all	all	DET
hassl-908	2	2	rights	right	NOUN
hassl-908	2	3	reserved	reserve	VERB
hassl-908	2	4	.	.	PUNCT
hassl-908	3	1	the	the	DET
hassl-908	3	2	mediating	mediate	VERB
hassl-908	3	3	effects	effect	NOUN
hassl-908	3	4	of	of	ADP
hassl-908	3	5	key	key	ADJ
hassl-908	3	6	audit	audit	NOUN
hassl-908	3	7	matters	matter	VERB
hassl-908	3	8	on	on	ADP
hassl-908	3	9	the	the	DET
hassl-908	3	10	relationship	relationship	NOUN
hassl-908	3	11	between	between	ADP
hassl-908	3	12	audit	audit	NOUN
hassl-908	3	13	quality	quality	NOUN
hassl-908	3	14	and	and	CCONJ
hassl-908	3	15	earnings	earning	NOUN
hassl-908	3	16	management	management	NOUN
hassl-908	3	17	:	:	PUNCT
hassl-908	3	18	evidence	evidence	NOUN
hassl-908	3	19	from	from	ADP
hassl-908	3	20	jordan	jordan	PROPN
hassl-908	3	21	mohammad	mohammad	PROPN
hassl-908	3	22	ahmad	ahmad	PROPN
hassl-908	3	23	alqam1	alqam1	PROPN
hassl-908	4	1	yaser	yaser	PROPN
hassl-908	4	2	mohd	mohd	PROPN
hassl-908	5	1	hamshari2	hamshari2	PROPN
hassl-908	5	2	+	+	X
hassl-908	5	3	haitham	haitham	PROPN
hassl-908	5	4	yousef	yousef	PROPN
hassl-908	5	5	ali3	ali3	PROPN
hassl-908	5	6	1,2,3assistant	1,2,3assistant	NUM
hassl-908	5	7	professor	professor	NOUN
hassl-908	5	8	of	of	ADP
hassl-908	5	9	petra	petra	PROPN
hassl-908	5	10	university	university	PROPN
hassl-908	5	11	college	college	PROPN
hassl-908	5	12	of	of	ADP
hassl-908	5	13	administrative	administrative	ADJ
hassl-908	5	14	and	and	CCONJ
hassl-908	5	15	financial	financial	ADJ
hassl-908	5	16	sciences	science	NOUN
hassl-908	5	17	,	,	PUNCT
hassl-908	5	18	accounting	accounting	NOUN
hassl-908	5	19	department	department	PROPN
hassl-908	5	20	,	,	PUNCT
hassl-908	5	21	amman	amman	PROPN
hassl-908	5	22	,	,	PUNCT
hassl-908	5	23	jordan	jordan	PROPN
hassl-908	5	24	.	.	PUNCT
hassl-908	6	1	1email	1email	NUM
hassl-908	6	2	:	:	PUNCT
hassl-908	6	3	malqam@uop.edu.jo	malqam@uop.edu.jo	NOUN
hassl-908	6	4	tel	tel	PROPN
hassl-908	6	5	:	:	PUNCT
hassl-908	6	6	+962	+962	PROPN
hassl-908	6	7	777750295	777750295	NUM
hassl-908	6	8	2email	2email	NUM
hassl-908	6	9	:	:	PUNCT
hassl-908	6	10	yhamshari@uop.edu.jo	yhamshari@uop.edu.jo	NOUN
hassl-908	6	11	tel	tel	PROPN
hassl-908	6	12	:	:	PUNCT
hassl-908	6	13	00962791591865	00962791591865	NUM
hassl-908	7	1	3email	3email	NUM
hassl-908	7	2	:	:	PUNCT
hassl-908	7	3	hali@uop.edu.jo	hali@uop.edu.jo	ADJ
hassl-908	7	4	tel	tel	PROPN
hassl-908	7	5	:	:	PUNCT
hassl-908	7	6	00962777428626	00962777428626	NUM
hassl-908	7	7	(	(	PUNCT
hassl-908	7	8	+	+	X
hassl-908	7	9	corresponding	correspond	VERB
hassl-908	7	10	author	author	NOUN
hassl-908	7	11	)	)	PUNCT
hassl-908	7	12	abstract	abstract	ADJ
hassl-908	7	13	article	article	NOUN
hassl-908	7	14	history	history	NOUN
hassl-908	7	15	received	receive	VERB
hassl-908	7	16	:	:	PUNCT
hassl-908	7	17	9	9	NUM
hassl-908	7	18	august	august	PROPN
hassl-908	7	19	2021	2021	NUM
hassl-908	7	20	revised	revise	VERB
hassl-908	7	21	:	:	PUNCT
hassl-908	7	22	21	21	NUM
hassl-908	7	23	october	october	NOUN
hassl-908	7	24	2021	2021	NUM
hassl-908	7	25	accepted	accept	VERB
hassl-908	7	26	:	:	PUNCT
hassl-908	7	27	11	11	NUM
hassl-908	7	28	november	november	PROPN
hassl-908	7	29	2021	2021	NUM
hassl-908	7	30	published	publish	VERB
hassl-908	7	31	:	:	PUNCT
hassl-908	7	32	7	7	NUM
hassl-908	7	33	december	december	PROPN
hassl-908	7	34	2021	2021	NUM
hassl-908	7	35	keywords	keyword	NOUN
hassl-908	7	36	audit	audit	VERB
hassl-908	7	37	quality	quality	NOUN
hassl-908	7	38	earnings	earning	NOUN
hassl-908	7	39	management	management	NOUN
hassl-908	7	40	enhanced	enhance	VERB
hassl-908	7	41	audit	audit	NOUN
hassl-908	7	42	report	report	VERB
hassl-908	7	43	key	key	ADJ
hassl-908	7	44	audit	audit	NOUN
hassl-908	7	45	matters	matter	NOUN
hassl-908	7	46	mediating	mediate	VERB
hassl-908	7	47	variable	variable	ADJ
hassl-908	7	48	financial	financial	ADJ
hassl-908	7	49	reports	report	NOUN
hassl-908	7	50	.	.	PUNCT
hassl-908	8	1	the	the	DET
hassl-908	8	2	relationship	relationship	NOUN
hassl-908	8	3	between	between	ADP
hassl-908	8	4	audit	audit	NOUN
hassl-908	8	5	quality	quality	NOUN
hassl-908	8	6	and	and	CCONJ
hassl-908	8	7	earnings	earning	NOUN
hassl-908	8	8	management	management	NOUN
hassl-908	8	9	has	have	AUX
hassl-908	8	10	not	not	PART
hassl-908	8	11	been	be	AUX
hassl-908	8	12	tested	test	VERB
hassl-908	8	13	with	with	ADP
hassl-908	8	14	consideration	consideration	NOUN
hassl-908	8	15	of	of	ADP
hassl-908	8	16	key	key	ADJ
hassl-908	8	17	audit	audit	NOUN
hassl-908	8	18	matters	matter	NOUN
hassl-908	8	19	as	as	ADP
hassl-908	8	20	a	a	DET
hassl-908	8	21	mediating	mediate	VERB
hassl-908	8	22	variable	variable	NOUN
hassl-908	8	23	.	.	PUNCT
hassl-908	9	1	this	this	DET
hassl-908	9	2	study	study	NOUN
hassl-908	9	3	examined	examine	VERB
hassl-908	9	4	whether	whether	SCONJ
hassl-908	9	5	audit	audit	NOUN
hassl-908	9	6	quality	quality	NOUN
hassl-908	9	7	(	(	PUNCT
hassl-908	9	8	aq	aq	NOUN
hassl-908	9	9	)	)	PUNCT
hassl-908	9	10	decreases	decrease	VERB
hassl-908	9	11	earnings	earning	NOUN
hassl-908	9	12	management	management	NOUN
hassl-908	9	13	(	(	PUNCT
hassl-908	9	14	em	em	NOUN
hassl-908	9	15	)	)	PUNCT
hassl-908	9	16	in	in	ADP
hassl-908	9	17	shareholding	shareholde	VERB
hassl-908	9	18	corporations	corporation	NOUN
hassl-908	9	19	through	through	ADP
hassl-908	9	20	improving	improve	VERB
hassl-908	9	21	key	key	ADJ
hassl-908	9	22	audit	audit	NOUN
hassl-908	9	23	matters	matter	NOUN
hassl-908	9	24	(	(	PUNCT
hassl-908	9	25	kams	kams	PROPN
hassl-908	9	26	)	)	PUNCT
hassl-908	9	27	in	in	ADP
hassl-908	9	28	jordan	jordan	PROPN
hassl-908	9	29	’s	’s	PART
hassl-908	9	30	emerging	emerge	VERB
hassl-908	9	31	environment	environment	NOUN
hassl-908	9	32	.	.	PUNCT
hassl-908	10	1	a	a	DET
hassl-908	10	2	regression	regression	NOUN
hassl-908	10	3	analysis	analysis	NOUN
hassl-908	10	4	was	be	AUX
hassl-908	10	5	carried	carry	VERB
hassl-908	10	6	out	out	ADP
hassl-908	10	7	on	on	ADP
hassl-908	10	8	a	a	DET
hassl-908	10	9	sample	sample	NOUN
hassl-908	10	10	that	that	PRON
hassl-908	10	11	included	include	VERB
hassl-908	10	12	financial	financial	ADJ
hassl-908	10	13	reports	report	NOUN
hassl-908	10	14	and	and	CCONJ
hassl-908	10	15	auditor	auditor	NOUN
hassl-908	10	16	reports	report	NOUN
hassl-908	10	17	of	of	ADP
hassl-908	10	18	105	105	NUM
hassl-908	10	19	industrial	industrial	ADJ
hassl-908	10	20	and	and	CCONJ
hassl-908	10	21	service	service	NOUN
hassl-908	10	22	shareholdings	shareholding	NOUN
hassl-908	10	23	companies	company	NOUN
hassl-908	10	24	listed	list	VERB
hassl-908	10	25	on	on	ADP
hassl-908	10	26	the	the	DET
hassl-908	10	27	amman	amman	PROPN
hassl-908	10	28	stock	stock	PROPN
hassl-908	10	29	exchange	exchange	PROPN
hassl-908	10	30	(	(	PUNCT
hassl-908	10	31	ase	ase	NOUN
hassl-908	10	32	)	)	PUNCT
hassl-908	10	33	from	from	ADP
hassl-908	10	34	2017	2017	NUM
hassl-908	10	35	to	to	ADP
hassl-908	10	36	2019	2019	NUM
hassl-908	10	37	.	.	PUNCT
hassl-908	11	1	the	the	DET
hassl-908	11	2	study	study	NOUN
hassl-908	11	3	found	find	VERB
hassl-908	11	4	a	a	DET
hassl-908	11	5	negative	negative	ADJ
hassl-908	11	6	relationship	relationship	NOUN
hassl-908	11	7	between	between	ADP
hassl-908	11	8	audit	audit	NOUN
hassl-908	11	9	quality	quality	NOUN
hassl-908	11	10	and	and	CCONJ
hassl-908	11	11	earnings	earning	NOUN
hassl-908	11	12	management	management	NOUN
hassl-908	11	13	.	.	PUNCT
hassl-908	12	1	the	the	DET
hassl-908	12	2	results	result	NOUN
hassl-908	12	3	showed	show	VERB
hassl-908	12	4	that	that	SCONJ
hassl-908	12	5	audit	audit	NOUN
hassl-908	12	6	quality	quality	NOUN
hassl-908	12	7	increases	increase	VERB
hassl-908	12	8	key	key	ADJ
hassl-908	12	9	audit	audit	NOUN
hassl-908	12	10	matters	matter	NOUN
hassl-908	12	11	,	,	PUNCT
hassl-908	12	12	which	which	PRON
hassl-908	12	13	,	,	PUNCT
hassl-908	12	14	in	in	ADP
hassl-908	12	15	turn	turn	NOUN
hassl-908	12	16	,	,	PUNCT
hassl-908	12	17	decreases	decrease	VERB
hassl-908	12	18	earnings	earning	NOUN
hassl-908	12	19	management	management	NOUN
hassl-908	12	20	.	.	PUNCT
hassl-908	13	1	also	also	ADV
hassl-908	13	2	,	,	PUNCT
hassl-908	13	3	the	the	DET
hassl-908	13	4	study	study	NOUN
hassl-908	13	5	confirmed	confirm	VERB
hassl-908	13	6	the	the	DET
hassl-908	13	7	mediating	mediate	VERB
hassl-908	13	8	effect	effect	NOUN
hassl-908	13	9	of	of	ADP
hassl-908	13	10	kams	kams	PROPN
hassl-908	13	11	between	between	ADP
hassl-908	13	12	audit	audit	NOUN
hassl-908	13	13	quality	quality	NOUN
hassl-908	13	14	and	and	CCONJ
hassl-908	13	15	earnings	earning	NOUN
hassl-908	13	16	management	management	NOUN
hassl-908	13	17	.	.	PUNCT
hassl-908	14	1	the	the	DET
hassl-908	14	2	study	study	NOUN
hassl-908	14	3	confirms	confirm	VERB
hassl-908	14	4	the	the	DET
hassl-908	14	5	importance	importance	NOUN
hassl-908	14	6	of	of	ADP
hassl-908	14	7	key	key	ADJ
hassl-908	14	8	audit	audit	NOUN
hassl-908	14	9	matters	matter	VERB
hassl-908	14	10	to	to	PART
hassl-908	14	11	provide	provide	VERB
hassl-908	14	12	more	more	ADV
hassl-908	14	13	relevant	relevant	ADJ
hassl-908	14	14	and	and	CCONJ
hassl-908	14	15	useful	useful	ADJ
hassl-908	14	16	information	information	NOUN
hassl-908	14	17	for	for	ADP
hassl-908	14	18	the	the	DET
hassl-908	14	19	users	user	NOUN
hassl-908	14	20	of	of	ADP
hassl-908	14	21	financial	financial	ADJ
hassl-908	14	22	reports	report	NOUN
hassl-908	14	23	and	and	CCONJ
hassl-908	14	24	provides	provide	VERB
hassl-908	14	25	important	important	ADJ
hassl-908	14	26	indications	indication	NOUN
hassl-908	14	27	to	to	ADP
hassl-908	14	28	the	the	DET
hassl-908	14	29	regulatory	regulatory	ADJ
hassl-908	14	30	authorities	authority	NOUN
hassl-908	14	31	and	and	CCONJ
hassl-908	14	32	standards	standard	NOUN
hassl-908	14	33	bodies	body	NOUN
hassl-908	14	34	that	that	SCONJ
hassl-908	14	35	key	key	ADJ
hassl-908	14	36	audit	audit	NOUN
hassl-908	14	37	matters	matter	NOUN
hassl-908	14	38	should	should	AUX
hassl-908	14	39	be	be	AUX
hassl-908	14	40	given	give	VERB
hassl-908	14	41	more	more	ADJ
hassl-908	14	42	attention	attention	NOUN
hassl-908	14	43	regarding	regard	VERB
hassl-908	14	44	the	the	DET
hassl-908	14	45	way	way	NOUN
hassl-908	14	46	that	that	PRON
hassl-908	14	47	they	they	PRON
hassl-908	14	48	are	be	AUX
hassl-908	14	49	presented	present	VERB
hassl-908	14	50	and	and	CCONJ
hassl-908	14	51	disclosed	disclose	VERB
hassl-908	14	52	.	.	PUNCT
hassl-908	15	1	contribution	contribution	NOUN
hassl-908	15	2	/	/	SYM
hassl-908	15	3	originality	originality	NOUN
hassl-908	15	4	:	:	PUNCT
hassl-908	15	5	the	the	DET
hassl-908	15	6	paper	paper	NOUN
hassl-908	15	7	’s	’s	PART
hassl-908	15	8	primary	primary	ADJ
hassl-908	15	9	contribution	contribution	NOUN
hassl-908	15	10	is	be	AUX
hassl-908	15	11	finding	find	VERB
hassl-908	15	12	that	that	SCONJ
hassl-908	15	13	key	key	ADJ
hassl-908	15	14	audit	audit	NOUN
hassl-908	15	15	matters	matter	VERB
hassl-908	15	16	as	as	ADP
hassl-908	15	17	a	a	DET
hassl-908	15	18	mediating	mediate	VERB
hassl-908	15	19	variable	variable	NOUN
hassl-908	15	20	–	–	PUNCT
hassl-908	15	21	affect	affect	VERB
hassl-908	15	22	the	the	DET
hassl-908	15	23	relationship	relationship	NOUN
hassl-908	15	24	between	between	ADP
hassl-908	15	25	audit	audit	NOUN
hassl-908	15	26	quality	quality	NOUN
hassl-908	15	27	and	and	CCONJ
hassl-908	15	28	earnings	earning	NOUN
hassl-908	15	29	management	management	NOUN
hassl-908	15	30	,	,	PUNCT
hassl-908	15	31	which	which	PRON
hassl-908	15	32	was	be	AUX
hassl-908	15	33	tested	test	VERB
hassl-908	15	34	in	in	ADP
hassl-908	15	35	an	an	DET
hassl-908	15	36	emerging	emerge	VERB
hassl-908	15	37	environment	environment	NOUN
hassl-908	15	38	in	in	ADP
hassl-908	15	39	jordan	jordan	PROPN
hassl-908	15	40	.	.	PUNCT
hassl-908	16	1	1	1	X
hassl-908	16	2	.	.	X
hassl-908	16	3	introduction	introduction	NOUN
hassl-908	16	4	in	in	ADP
hassl-908	16	5	recent	recent	ADJ
hassl-908	16	6	years	year	NOUN
hassl-908	16	7	,	,	PUNCT
hassl-908	16	8	the	the	DET
hassl-908	16	9	news	news	NOUN
hassl-908	16	10	of	of	ADP
hassl-908	16	11	the	the	DET
hassl-908	16	12	financial	financial	ADJ
hassl-908	16	13	failures	failure	NOUN
hassl-908	16	14	of	of	ADP
hassl-908	16	15	huge	huge	ADJ
hassl-908	16	16	corporations	corporation	NOUN
hassl-908	16	17	has	have	AUX
hassl-908	16	18	gained	gain	VERB
hassl-908	16	19	significant	significant	ADJ
hassl-908	16	20	attention	attention	NOUN
hassl-908	16	21	in	in	ADP
hassl-908	16	22	the	the	DET
hassl-908	16	23	financial	financial	ADJ
hassl-908	16	24	community	community	NOUN
hassl-908	16	25	,	,	PUNCT
hassl-908	16	26	and	and	CCONJ
hassl-908	16	27	the	the	DET
hassl-908	16	28	financial	financial	ADJ
hassl-908	16	29	collapses	collapse	NOUN
hassl-908	16	30	were	be	AUX
hassl-908	16	31	partly	partly	ADV
hassl-908	16	32	due	due	ADJ
hassl-908	16	33	to	to	ADP
hassl-908	16	34	the	the	DET
hassl-908	16	35	failure	failure	NOUN
hassl-908	16	36	of	of	ADP
hassl-908	16	37	these	these	DET
hassl-908	16	38	corporations	corporation	NOUN
hassl-908	16	39	to	to	PART
hassl-908	16	40	disclose	disclose	VERB
hassl-908	16	41	their	their	PRON
hassl-908	16	42	financial	financial	ADJ
hassl-908	16	43	position	position	NOUN
hassl-908	16	44	in	in	ADP
hassl-908	16	45	a	a	DET
hassl-908	16	46	timely	timely	ADJ
hassl-908	16	47	manner	manner	NOUN
hassl-908	16	48	.	.	PUNCT
hassl-908	17	1	since	since	SCONJ
hassl-908	17	2	management	management	NOUN
hassl-908	17	3	is	be	AUX
hassl-908	17	4	primarily	primarily	ADV
hassl-908	17	5	responsible	responsible	ADJ
hassl-908	17	6	for	for	ADP
hassl-908	17	7	disclosures	disclosure	NOUN
hassl-908	17	8	in	in	ADP
hassl-908	17	9	corporations	corporation	NOUN
hassl-908	17	10	,	,	PUNCT
hassl-908	17	11	the	the	DET
hassl-908	17	12	responsibility	responsibility	NOUN
hassl-908	17	13	of	of	ADP
hassl-908	17	14	the	the	DET
hassl-908	17	15	auditors	auditor	NOUN
hassl-908	17	16	is	be	AUX
hassl-908	17	17	to	to	PART
hassl-908	17	18	verify	verify	VERB
hassl-908	17	19	the	the	DET
hassl-908	17	20	appropriateness	appropriateness	NOUN
hassl-908	17	21	and	and	CCONJ
hassl-908	17	22	provide	provide	VERB
hassl-908	17	23	reasonable	reasonable	ADJ
hassl-908	17	24	assurance	assurance	NOUN
hassl-908	17	25	regarding	regard	VERB
hassl-908	17	26	the	the	DET
hassl-908	17	27	disclosures	disclosure	NOUN
hassl-908	17	28	.	.	PUNCT
hassl-908	18	1	moreover	moreover	ADV
hassl-908	18	2	,	,	PUNCT
hassl-908	18	3	auditors	auditor	NOUN
hassl-908	18	4	failed	fail	VERB
hassl-908	18	5	to	to	PART
hassl-908	18	6	provide	provide	VERB
hassl-908	18	7	early	early	ADJ
hassl-908	18	8	warnings	warning	NOUN
hassl-908	18	9	for	for	ADP
hassl-908	18	10	the	the	DET
hassl-908	18	11	financial	financial	ADJ
hassl-908	18	12	crises	crisis	NOUN
hassl-908	18	13	that	that	PRON
hassl-908	18	14	occurred	occur	VERB
hassl-908	18	15	,	,	PUNCT
hassl-908	18	16	and	and	CCONJ
hassl-908	18	17	the	the	DET
hassl-908	18	18	traditional	traditional	ADJ
hassl-908	18	19	disclosures	disclosure	NOUN
hassl-908	18	20	in	in	ADP
hassl-908	18	21	the	the	DET
hassl-908	18	22	auditors	auditor	NOUN
hassl-908	18	23	’	’	PART
hassl-908	18	24	report	report	NOUN
hassl-908	18	25	are	be	AUX
hassl-908	18	26	no	no	ADV
hassl-908	18	27	longer	long	ADV
hassl-908	18	28	enough	enough	ADJ
hassl-908	18	29	to	to	PART
hassl-908	18	30	meet	meet	VERB
hassl-908	18	31	the	the	DET
hassl-908	18	32	previously	previously	ADV
hassl-908	18	33	increasing	increase	VERB
hassl-908	18	34	information	information	NOUN
hassl-908	18	35	needs	need	NOUN
hassl-908	18	36	for	for	ADP
hassl-908	18	37	stakeholders	stakeholder	NOUN
hassl-908	18	38	.	.	PUNCT
hassl-908	19	1	therefore	therefore	ADV
hassl-908	19	2	,	,	PUNCT
hassl-908	19	3	professional	professional	ADJ
hassl-908	19	4	authorities	authority	NOUN
hassl-908	19	5	have	have	AUX
hassl-908	19	6	made	make	VERB
hassl-908	19	7	amendments	amendment	NOUN
hassl-908	19	8	to	to	ADP
hassl-908	19	9	the	the	DET
hassl-908	19	10	auditors	auditor	NOUN
hassl-908	19	11	’	’	PART
hassl-908	19	12	reports	report	NOUN
hassl-908	19	13	in	in	ADP
hassl-908	19	14	order	order	NOUN
hassl-908	19	15	to	to	PART
hassl-908	19	16	increase	increase	VERB
hassl-908	19	17	disclosures	disclosure	NOUN
hassl-908	19	18	so	so	SCONJ
hassl-908	19	19	that	that	SCONJ
hassl-908	19	20	the	the	DET
hassl-908	19	21	quality	quality	NOUN
hassl-908	19	22	of	of	ADP
hassl-908	19	23	the	the	DET
hassl-908	19	24	audit	audit	NOUN
hassl-908	19	25	process	process	NOUN
hassl-908	19	26	and	and	CCONJ
hassl-908	19	27	audit	audit	NOUN
hassl-908	19	28	reports	report	NOUN
hassl-908	19	29	will	will	AUX
hassl-908	19	30	be	be	AUX
hassl-908	19	31	enhanced	enhance	VERB
hassl-908	19	32	(	(	PUNCT
hassl-908	19	33	li	li	PROPN
hassl-908	19	34	,	,	PUNCT
hassl-908	19	35	2020	2020	NUM
hassl-908	19	36	)	)	PUNCT
hassl-908	19	37	.	.	PUNCT
hassl-908	20	1	humanities	humanity	NOUN
hassl-908	20	2	and	and	CCONJ
hassl-908	20	3	social	social	ADJ
hassl-908	20	4	sciences	science	NOUN
hassl-908	20	5	letters	letter	NOUN
hassl-908	20	6	2021	2021	NUM
hassl-908	20	7	vol	vol	NOUN
hassl-908	20	8	.	.	PROPN
hassl-908	20	9	9	9	NUM
hassl-908	20	10	,	,	PUNCT
hassl-908	20	11	no	no	INTJ
hassl-908	20	12	.	.	NOUN
hassl-908	20	13	4	4	NUM
hassl-908	20	14	,	,	PUNCT
hassl-908	20	15	pp	pp	ADJ
hassl-908	20	16	.	.	PUNCT
hassl-908	21	1	403	403	NUM
hassl-908	21	2	-	-	SYM
hassl-908	21	3	416	416	NUM
hassl-908	21	4	.	.	PUNCT
hassl-908	22	1	issn(e	issn(e	INTJ
hassl-908	22	2	):	):	PUNCT
hassl-908	22	3	2312	2312	NUM
hassl-908	22	4	-	-	SYM
hassl-908	22	5	4318	4318	NUM
hassl-908	22	6	issn(p	issn(p	NUM
hassl-908	22	7	):	):	PUNCT
hassl-908	22	8	2312	2312	NUM
hassl-908	22	9	-	-	SYM
hassl-908	22	10	5659	5659	NUM
hassl-908	22	11	doi	doi	NOUN
hassl-908	22	12	:	:	PUNCT
hassl-908	22	13	10.18488	10.18488	NUM
hassl-908	22	14	/	/	SYM
hassl-908	22	15	journal.73.2021.94.403.416	journal.73.2021.94.403.416	NOUN
hassl-908	22	16	©	©	PROPN
hassl-908	22	17	2021	2021	NUM
hassl-908	22	18	conscientia	conscientia	PROPN
hassl-908	22	19	beam	beam	PROPN
hassl-908	22	20	.	.	PUNCT
hassl-908	23	1	all	all	DET
hassl-908	23	2	rights	right	NOUN
hassl-908	23	3	reserved	reserve	VERB
hassl-908	23	4	.	.	PUNCT
hassl-908	24	1	https://orcid.org/0000-0003-0103-9719	https://orcid.org/0000-0003-0103-9719	PROPN
hassl-908	24	2	https://orcid.org/0000-0003-4728-3581	https://orcid.org/0000-0003-4728-3581	PROPN
hassl-908	24	3	https://orcid.org/0000-0002-2514-2086	https://orcid.org/0000-0002-2514-2086	PROPN
hassl-908	24	4	mailto:malqam@uop.edu.jo	mailto:malqam@uop.edu.jo	ADJ
hassl-908	24	5	mailto:yhamshari@uop.edu.jo	mailto:yhamshari@uop.edu.jo	PRON
hassl-908	24	6	mailto:hali@uop.edu.jo	mailto:hali@uop.edu.jo	ADJ
hassl-908	24	7	https://www.doi.org/10.18488/journal.73.2021.94.403.416	https://www.doi.org/10.18488/journal.73.2021.94.403.416	PROPN
hassl-908	24	8	humanities	humanity	NOUN
hassl-908	24	9	and	and	CCONJ
hassl-908	24	10	social	social	ADJ
hassl-908	24	11	sciences	science	NOUN
hassl-908	24	12	letters	letter	NOUN
hassl-908	24	13	,	,	PUNCT
hassl-908	24	14	2021	2021	NUM
hassl-908	24	15	,	,	PUNCT
hassl-908	24	16	9(4	9(4	NUM
hassl-908	24	17	):	):	PUNCT
hassl-908	24	18	403	403	NUM
hassl-908	24	19	-	-	SYM
hassl-908	24	20	416	416	NUM
hassl-908	24	21	404	404	NUM
hassl-908	24	22	©	©	ADP
hassl-908	24	23	2021	2021	NUM
hassl-908	24	24	conscientia	conscientia	PROPN
hassl-908	24	25	beam	beam	PROPN
hassl-908	24	26	.	.	PUNCT
hassl-908	25	1	all	all	DET
hassl-908	25	2	rights	right	NOUN
hassl-908	25	3	reserved	reserve	VERB
hassl-908	25	4	.	.	PUNCT
hassl-908	26	1	information	information	NOUN
hassl-908	26	2	asymmetry	asymmetry	NOUN
hassl-908	26	3	and	and	CCONJ
hassl-908	26	4	conflicts	conflict	NOUN
hassl-908	26	5	of	of	ADP
hassl-908	26	6	interest	interest	NOUN
hassl-908	26	7	between	between	ADP
hassl-908	26	8	the	the	DET
hassl-908	26	9	board	board	NOUN
hassl-908	26	10	of	of	ADP
hassl-908	26	11	directors	director	NOUN
hassl-908	26	12	,	,	PUNCT
hassl-908	26	13	auditors	auditor	NOUN
hassl-908	26	14	,	,	PUNCT
hassl-908	26	15	investors	investor	NOUN
hassl-908	26	16	,	,	PUNCT
hassl-908	26	17	creditors	creditor	NOUN
hassl-908	26	18	,	,	PUNCT
hassl-908	26	19	and	and	CCONJ
hassl-908	26	20	other	other	ADJ
hassl-908	26	21	stakeholders	stakeholder	NOUN
hassl-908	26	22	increased	increase	VERB
hassl-908	26	23	the	the	DET
hassl-908	26	24	expectations	expectation	NOUN
hassl-908	26	25	gap	gap	NOUN
hassl-908	26	26	between	between	ADP
hassl-908	26	27	these	these	DET
hassl-908	26	28	parties	party	NOUN
hassl-908	26	29	.	.	PUNCT
hassl-908	27	1	investors	investor	NOUN
hassl-908	27	2	and	and	CCONJ
hassl-908	27	3	other	other	ADJ
hassl-908	27	4	stakeholders	stakeholder	NOUN
hassl-908	27	5	found	find	VERB
hassl-908	27	6	themselves	themselves	PRON
hassl-908	27	7	unable	unable	ADJ
hassl-908	27	8	to	to	PART
hassl-908	27	9	easily	easily	ADV
hassl-908	27	10	extract	extract	VERB
hassl-908	27	11	relevant	relevant	ADJ
hassl-908	27	12	information	information	NOUN
hassl-908	27	13	that	that	PRON
hassl-908	27	14	is	be	AUX
hassl-908	27	15	relevant	relevant	ADJ
hassl-908	27	16	to	to	ADP
hassl-908	27	17	various	various	ADJ
hassl-908	27	18	economic	economic	ADJ
hassl-908	27	19	decisions	decision	NOUN
hassl-908	27	20	.	.	PUNCT
hassl-908	28	1	(	(	PUNCT
hassl-908	28	2	velte	velte	NOUN
hassl-908	28	3	&	&	CCONJ
hassl-908	28	4	issa	issa	PROPN
hassl-908	28	5	,	,	PUNCT
hassl-908	28	6	2019	2019	NUM
hassl-908	28	7	)	)	PUNCT
hassl-908	28	8	.	.	PUNCT
hassl-908	29	1	in	in	ADP
hassl-908	29	2	addition	addition	NOUN
hassl-908	29	3	,	,	PUNCT
hassl-908	29	4	the	the	DET
hassl-908	29	5	impact	impact	NOUN
hassl-908	29	6	of	of	ADP
hassl-908	29	7	management	management	NOUN
hassl-908	29	8	’s	’s	PART
hassl-908	29	9	estimations	estimation	NOUN
hassl-908	29	10	in	in	ADP
hassl-908	29	11	recognizing	recognize	VERB
hassl-908	29	12	and	and	CCONJ
hassl-908	29	13	measuring	measure	VERB
hassl-908	29	14	financial	financial	ADJ
hassl-908	29	15	statements	statement	NOUN
hassl-908	29	16	items	item	NOUN
hassl-908	29	17	on	on	ADP
hassl-908	29	18	investor	investor	NOUN
hassl-908	29	19	decisions	decision	NOUN
hassl-908	29	20	(	(	PUNCT
hassl-908	29	21	alzoubi	alzoubi	PROPN
hassl-908	29	22	,	,	PUNCT
hassl-908	29	23	2016	2016	NUM
hassl-908	29	24	)	)	PUNCT
hassl-908	29	25	.	.	PUNCT
hassl-908	30	1	key	key	ADJ
hassl-908	30	2	audit	audit	NOUN
hassl-908	30	3	matters	matter	NOUN
hassl-908	30	4	may	may	AUX
hassl-908	30	5	reduce	reduce	VERB
hassl-908	30	6	the	the	DET
hassl-908	30	7	expectations	expectation	NOUN
hassl-908	30	8	gap	gap	NOUN
hassl-908	30	9	by	by	ADP
hassl-908	30	10	reducing	reduce	VERB
hassl-908	30	11	the	the	DET
hassl-908	30	12	reasonableness	reasonableness	NOUN
hassl-908	30	13	gap	gap	NOUN
hassl-908	30	14	among	among	ADP
hassl-908	30	15	stakeholders	stakeholder	NOUN
hassl-908	30	16	to	to	PART
hassl-908	30	17	better	well	ADV
hassl-908	30	18	understand	understand	VERB
hassl-908	30	19	of	of	ADP
hassl-908	30	20	the	the	DET
hassl-908	30	21	scope	scope	NOUN
hassl-908	30	22	and	and	CCONJ
hassl-908	30	23	limitations	limitation	NOUN
hassl-908	30	24	of	of	ADP
hassl-908	30	25	the	the	DET
hassl-908	30	26	external	external	ADJ
hassl-908	30	27	audit	audit	NOUN
hassl-908	30	28	process	process	NOUN
hassl-908	30	29	and	and	CCONJ
hassl-908	30	30	by	by	ADP
hassl-908	30	31	reducing	reduce	VERB
hassl-908	30	32	the	the	DET
hassl-908	30	33	performance	performance	NOUN
hassl-908	30	34	gap	gap	NOUN
hassl-908	30	35	by	by	ADP
hassl-908	30	36	linking	link	VERB
hassl-908	30	37	ineffective	ineffective	ADJ
hassl-908	30	38	performance	performance	NOUN
hassl-908	30	39	and	and	CCONJ
hassl-908	30	40	standards	standard	NOUN
hassl-908	30	41	(	(	PUNCT
hassl-908	30	42	velte	velte	NOUN
hassl-908	30	43	,	,	PUNCT
hassl-908	30	44	2018	2018	NUM
hassl-908	30	45	)	)	PUNCT
hassl-908	30	46	.	.	PUNCT
hassl-908	31	1	the	the	DET
hassl-908	31	2	recent	recent	ADJ
hassl-908	31	3	changes	change	NOUN
hassl-908	31	4	in	in	ADP
hassl-908	31	5	the	the	DET
hassl-908	31	6	auditors	auditor	NOUN
hassl-908	31	7	'	'	PART
hassl-908	31	8	reports	report	NOUN
hassl-908	31	9	aimed	aim	VERB
hassl-908	31	10	to	to	PART
hassl-908	31	11	provide	provide	VERB
hassl-908	31	12	proper	proper	ADJ
hassl-908	31	13	information	information	NOUN
hassl-908	31	14	to	to	ADP
hassl-908	31	15	the	the	DET
hassl-908	31	16	users	user	NOUN
hassl-908	31	17	of	of	ADP
hassl-908	31	18	the	the	DET
hassl-908	31	19	reports	report	NOUN
hassl-908	31	20	.	.	PUNCT
hassl-908	32	1	the	the	DET
hassl-908	32	2	most	most	ADV
hassl-908	32	3	important	important	ADJ
hassl-908	32	4	of	of	ADP
hassl-908	32	5	these	these	DET
hassl-908	32	6	changes	change	NOUN
hassl-908	32	7	are	be	AUX
hassl-908	32	8	to	to	ADP
hassl-908	32	9	the	the	DET
hassl-908	32	10	key	key	ADJ
hassl-908	32	11	audit	audit	NOUN
hassl-908	32	12	matters	matter	NOUN
hassl-908	32	13	(	(	PUNCT
hassl-908	32	14	kams	kams	PROPN
hassl-908	32	15	)	)	PUNCT
hassl-908	32	16	,	,	PUNCT
hassl-908	32	17	which	which	PRON
hassl-908	32	18	rely	rely	VERB
hassl-908	32	19	heavily	heavily	ADV
hassl-908	32	20	on	on	ADP
hassl-908	32	21	the	the	DET
hassl-908	32	22	professional	professional	ADJ
hassl-908	32	23	judgment	judgment	NOUN
hassl-908	32	24	of	of	ADP
hassl-908	32	25	the	the	DET
hassl-908	32	26	auditor	auditor	NOUN
hassl-908	32	27	to	to	PART
hassl-908	32	28	disclose	disclose	VERB
hassl-908	32	29	the	the	DET
hassl-908	32	30	most	most	ADV
hassl-908	32	31	critical	critical	ADJ
hassl-908	32	32	matters	matter	NOUN
hassl-908	32	33	subject	subject	ADJ
hassl-908	32	34	to	to	ADP
hassl-908	32	35	the	the	DET
hassl-908	32	36	risks	risk	NOUN
hassl-908	32	37	in	in	ADP
hassl-908	32	38	auditing	audit	VERB
hassl-908	32	39	financial	financial	ADJ
hassl-908	32	40	statements	statement	NOUN
hassl-908	32	41	,	,	PUNCT
hassl-908	32	42	to	to	PART
hassl-908	32	43	reduce	reduce	VERB
hassl-908	32	44	the	the	DET
hassl-908	32	45	gap	gap	NOUN
hassl-908	32	46	in	in	ADP
hassl-908	32	47	expectations	expectation	NOUN
hassl-908	32	48	from	from	ADP
hassl-908	32	49	the	the	DET
hassl-908	32	50	old	old	ADJ
hassl-908	32	51	auditors	auditor	NOUN
hassl-908	32	52	'	'	PART
hassl-908	32	53	reports	report	NOUN
hassl-908	32	54	,	,	PUNCT
hassl-908	32	55	and	and	CCONJ
hassl-908	32	56	to	to	PART
hassl-908	32	57	increase	increase	VERB
hassl-908	32	58	the	the	DET
hassl-908	32	59	informative	informative	ADJ
hassl-908	32	60	contents	content	NOUN
hassl-908	32	61	(	(	PUNCT
hassl-908	32	62	li	li	PROPN
hassl-908	32	63	,	,	PUNCT
hassl-908	32	64	2020	2020	NUM
hassl-908	32	65	)	)	PUNCT
hassl-908	32	66	.	.	PUNCT
hassl-908	33	1	these	these	DET
hassl-908	33	2	changes	change	NOUN
hassl-908	33	3	also	also	ADV
hassl-908	33	4	aimed	aim	VERB
hassl-908	33	5	to	to	PART
hassl-908	33	6	improve	improve	VERB
hassl-908	33	7	the	the	DET
hassl-908	33	8	understanding	understanding	NOUN
hassl-908	33	9	of	of	ADP
hassl-908	33	10	the	the	DET
hassl-908	33	11	audited	audit	VERB
hassl-908	33	12	financial	financial	ADJ
hassl-908	33	13	statements	statement	NOUN
hassl-908	33	14	and	and	CCONJ
hassl-908	33	15	the	the	DET
hassl-908	33	16	role	role	NOUN
hassl-908	33	17	of	of	ADP
hassl-908	33	18	the	the	DET
hassl-908	33	19	auditor	auditor	NOUN
hassl-908	33	20	and	and	CCONJ
hassl-908	33	21	his	his	PRON
hassl-908	33	22	responsibility	responsibility	NOUN
hassl-908	33	23	regarding	regard	VERB
hassl-908	33	24	the	the	DET
hassl-908	33	25	audited	audit	VERB
hassl-908	33	26	statements	statement	NOUN
hassl-908	33	27	(	(	PUNCT
hassl-908	33	28	gold	gold	NOUN
hassl-908	33	29	,	,	PUNCT
hassl-908	33	30	heilmann	heilmann	PROPN
hassl-908	33	31	,	,	PUNCT
hassl-908	33	32	pott	pott	PROPN
hassl-908	33	33	,	,	PUNCT
hassl-908	33	34	&	&	CCONJ
hassl-908	33	35	rematzki	rematzki	NOUN
hassl-908	33	36	,	,	PUNCT
hassl-908	33	37	2020	2020	NUM
hassl-908	33	38	;	;	PUNCT
hassl-908	33	39	tušek	tušek	PROPN
hassl-908	33	40	&	&	CCONJ
hassl-908	33	41	ježovita	ježovita	PROPN
hassl-908	33	42	,	,	PUNCT
hassl-908	33	43	2018	2018	NUM
hassl-908	33	44	)	)	PUNCT
hassl-908	33	45	.	.	PUNCT
hassl-908	34	1	key	key	ADJ
hassl-908	34	2	audit	audit	NOUN
hassl-908	34	3	matters	matter	NOUN
hassl-908	34	4	may	may	AUX
hassl-908	34	5	lead	lead	VERB
hassl-908	34	6	the	the	DET
hassl-908	34	7	management	management	NOUN
hassl-908	34	8	of	of	ADP
hassl-908	34	9	corporations	corporation	NOUN
hassl-908	34	10	to	to	PART
hassl-908	34	11	be	be	AUX
hassl-908	34	12	more	more	ADV
hassl-908	34	13	focused	focused	ADJ
hassl-908	34	14	on	on	ADP
hassl-908	34	15	the	the	DET
hassl-908	34	16	quality	quality	NOUN
hassl-908	34	17	of	of	ADP
hassl-908	34	18	operations	operation	NOUN
hassl-908	34	19	and	and	CCONJ
hassl-908	34	20	procedures	procedure	NOUN
hassl-908	34	21	,	,	PUNCT
hassl-908	34	22	and	and	CCONJ
hassl-908	34	23	thus	thus	ADV
hassl-908	34	24	key	key	ADJ
hassl-908	34	25	audit	audit	NOUN
hassl-908	34	26	matters	matter	VERB
hassl-908	34	27	not	not	PART
hassl-908	34	28	only	only	ADV
hassl-908	34	29	improve	improve	VERB
hassl-908	34	30	the	the	DET
hassl-908	34	31	transparency	transparency	NOUN
hassl-908	34	32	of	of	ADP
hassl-908	34	33	information	information	NOUN
hassl-908	34	34	for	for	ADP
hassl-908	34	35	stakeholders	stakeholder	NOUN
hassl-908	34	36	,	,	PUNCT
hassl-908	34	37	but	but	CCONJ
hassl-908	34	38	also	also	ADV
hassl-908	34	39	improve	improve	VERB
hassl-908	34	40	the	the	DET
hassl-908	34	41	management	management	NOUN
hassl-908	34	42	’s	’s	PART
hassl-908	34	43	behavior	behavior	NOUN
hassl-908	34	44	in	in	ADP
hassl-908	34	45	presenting	present	VERB
hassl-908	34	46	reports	report	NOUN
hassl-908	34	47	,	,	PUNCT
hassl-908	34	48	which	which	PRON
hassl-908	34	49	,	,	PUNCT
hassl-908	34	50	in	in	ADP
hassl-908	34	51	turn	turn	NOUN
hassl-908	34	52	,	,	PUNCT
hassl-908	34	53	leads	lead	VERB
hassl-908	34	54	to	to	ADP
hassl-908	34	55	an	an	DET
hassl-908	34	56	improvement	improvement	NOUN
hassl-908	34	57	in	in	ADP
hassl-908	34	58	the	the	DET
hassl-908	34	59	quality	quality	NOUN
hassl-908	34	60	of	of	ADP
hassl-908	34	61	reports	report	NOUN
hassl-908	34	62	and	and	CCONJ
hassl-908	34	63	reduces	reduce	VERB
hassl-908	34	64	earnings	earning	NOUN
hassl-908	34	65	management	management	NOUN
hassl-908	34	66	(	(	PUNCT
hassl-908	34	67	anna	anna	PROPN
hassl-908	34	68	,	,	PUNCT
hassl-908	34	69	heilmann	heilmann	PROPN
hassl-908	34	70	,	,	PUNCT
hassl-908	34	71	pott	pott	PROPN
hassl-908	34	72	,	,	PUNCT
hassl-908	34	73	&	&	CCONJ
hassl-908	34	74	rematzki	rematzki	NOUN
hassl-908	34	75	,	,	PUNCT
hassl-908	34	76	2018	2018	NUM
hassl-908	34	77	;	;	PUNCT
hassl-908	34	78	cassell	cassell	PROPN
hassl-908	34	79	,	,	PUNCT
hassl-908	34	80	myers	myers	PROPN
hassl-908	34	81	,	,	PUNCT
hassl-908	34	82	&	&	CCONJ
hassl-908	34	83	seidel	seidel	PROPN
hassl-908	34	84	,	,	PUNCT
hassl-908	34	85	2015	2015	NUM
hassl-908	34	86	)	)	PUNCT
hassl-908	34	87	.	.	PUNCT
hassl-908	35	1	audit	audit	NOUN
hassl-908	35	2	quality	quality	NOUN
hassl-908	35	3	has	have	AUX
hassl-908	35	4	been	be	AUX
hassl-908	35	5	an	an	DET
hassl-908	35	6	urgent	urgent	ADJ
hassl-908	35	7	matter	matter	NOUN
hassl-908	35	8	that	that	PRON
hassl-908	35	9	has	have	AUX
hassl-908	35	10	been	be	AUX
hassl-908	35	11	addressed	address	VERB
hassl-908	35	12	in	in	ADP
hassl-908	35	13	plenty	plenty	NOUN
hassl-908	35	14	of	of	ADP
hassl-908	35	15	studies	study	NOUN
hassl-908	35	16	on	on	ADP
hassl-908	35	17	earnings	earning	NOUN
hassl-908	35	18	management	management	NOUN
hassl-908	35	19	in	in	ADP
hassl-908	35	20	developed	develop	VERB
hassl-908	35	21	countries	country	NOUN
hassl-908	35	22	(	(	PUNCT
hassl-908	35	23	lin	lin	PROPN
hassl-908	35	24	&	&	CCONJ
hassl-908	35	25	hwang	hwang	PROPN
hassl-908	35	26	,	,	PUNCT
hassl-908	35	27	2010	2010	NUM
hassl-908	35	28	)	)	PUNCT
hassl-908	35	29	.	.	PUNCT
hassl-908	36	1	this	this	DET
hassl-908	36	2	study	study	NOUN
hassl-908	36	3	deals	deal	VERB
hassl-908	36	4	with	with	ADP
hassl-908	36	5	this	this	DET
hassl-908	36	6	relationship	relationship	NOUN
hassl-908	36	7	in	in	ADP
hassl-908	36	8	jordan	jordan	PROPN
hassl-908	36	9	,	,	PUNCT
hassl-908	36	10	as	as	ADP
hassl-908	36	11	a	a	DET
hassl-908	36	12	developing	develop	VERB
hassl-908	36	13	country	country	NOUN
hassl-908	36	14	,	,	PUNCT
hassl-908	36	15	which	which	PRON
hassl-908	36	16	is	be	AUX
hassl-908	36	17	characterized	characterize	VERB
hassl-908	36	18	by	by	ADP
hassl-908	36	19	weak	weak	ADJ
hassl-908	36	20	investor	investor	NOUN
hassl-908	36	21	protection	protection	NOUN
hassl-908	36	22	,	,	PUNCT
hassl-908	36	23	the	the	DET
hassl-908	36	24	small	small	ADJ
hassl-908	36	25	size	size	NOUN
hassl-908	36	26	of	of	ADP
hassl-908	36	27	shareholdings	shareholding	NOUN
hassl-908	36	28	corporations	corporation	NOUN
hassl-908	36	29	,	,	PUNCT
hassl-908	36	30	the	the	DET
hassl-908	36	31	concentration	concentration	NOUN
hassl-908	36	32	of	of	ADP
hassl-908	36	33	ownership	ownership	NOUN
hassl-908	36	34	,	,	PUNCT
hassl-908	36	35	and	and	CCONJ
hassl-908	36	36	the	the	DET
hassl-908	36	37	influence	influence	NOUN
hassl-908	36	38	of	of	ADP
hassl-908	36	39	personal	personal	ADJ
hassl-908	36	40	relationships	relationship	NOUN
hassl-908	36	41	in	in	ADP
hassl-908	36	42	choosing	choose	VERB
hassl-908	36	43	auditors	auditor	NOUN
hassl-908	36	44	(	(	PUNCT
hassl-908	36	45	abdullatif	abdullatif	PROPN
hassl-908	36	46	,	,	PUNCT
hassl-908	36	47	2016	2016	NUM
hassl-908	36	48	;	;	PUNCT
hassl-908	36	49	abdullatif	abdullatif	PROPN
hassl-908	36	50	&	&	CCONJ
hassl-908	36	51	al‐rahahleh	al‐rahahleh	PROPN
hassl-908	36	52	,	,	PUNCT
hassl-908	36	53	2020	2020	NUM
hassl-908	36	54	)	)	PUNCT
hassl-908	36	55	.	.	PUNCT
hassl-908	37	1	this	this	DET
hassl-908	37	2	paper	paper	NOUN
hassl-908	37	3	provides	provide	VERB
hassl-908	37	4	practical	practical	ADJ
hassl-908	37	5	evidence	evidence	NOUN
hassl-908	37	6	from	from	ADP
hassl-908	37	7	a	a	DET
hassl-908	37	8	developing	develop	VERB
hassl-908	37	9	country	country	NOUN
hassl-908	37	10	that	that	PRON
hassl-908	37	11	has	have	VERB
hassl-908	37	12	its	its	PRON
hassl-908	37	13	cultural	cultural	ADJ
hassl-908	37	14	,	,	PUNCT
hassl-908	37	15	social	social	ADJ
hassl-908	37	16	,	,	PUNCT
hassl-908	37	17	and	and	CCONJ
hassl-908	37	18	economic	economic	ADJ
hassl-908	37	19	aspects	aspect	NOUN
hassl-908	37	20	,	,	PUNCT
hassl-908	37	21	and	and	CCONJ
hassl-908	37	22	it	it	PRON
hassl-908	37	23	examines	examine	VERB
hassl-908	37	24	the	the	DET
hassl-908	37	25	relationship	relationship	NOUN
hassl-908	37	26	between	between	ADP
hassl-908	37	27	the	the	DET
hassl-908	37	28	key	key	ADJ
hassl-908	37	29	audit	audit	NOUN
hassl-908	37	30	matters	matter	NOUN
hassl-908	37	31	and	and	CCONJ
hassl-908	37	32	earnings	earning	NOUN
hassl-908	37	33	management	management	NOUN
hassl-908	37	34	directly	directly	ADV
hassl-908	37	35	.	.	PUNCT
hassl-908	38	1	finally	finally	ADV
hassl-908	38	2	,	,	PUNCT
hassl-908	38	3	it	it	PRON
hassl-908	38	4	will	will	AUX
hassl-908	38	5	provide	provide	VERB
hassl-908	38	6	important	important	ADJ
hassl-908	38	7	information	information	NOUN
hassl-908	38	8	to	to	ADP
hassl-908	38	9	the	the	DET
hassl-908	38	10	regulatory	regulatory	ADJ
hassl-908	38	11	legislative	legislative	ADJ
hassl-908	38	12	authorities	authority	NOUN
hassl-908	38	13	and	and	CCONJ
hassl-908	38	14	researchers	researcher	NOUN
hassl-908	38	15	regarding	regard	VERB
hassl-908	38	16	the	the	DET
hassl-908	38	17	importance	importance	NOUN
hassl-908	38	18	of	of	ADP
hassl-908	38	19	disclosing	disclose	VERB
hassl-908	38	20	key	key	ADJ
hassl-908	38	21	audit	audit	NOUN
hassl-908	38	22	matters	matter	NOUN
hassl-908	38	23	in	in	ADP
hassl-908	38	24	auditors	auditor	NOUN
hassl-908	38	25	'	'	PART
hassl-908	38	26	reports	report	NOUN
hassl-908	38	27	.	.	PUNCT
hassl-908	39	1	the	the	DET
hassl-908	39	2	rest	rest	NOUN
hassl-908	39	3	of	of	ADP
hassl-908	39	4	this	this	DET
hassl-908	39	5	study	study	NOUN
hassl-908	39	6	is	be	AUX
hassl-908	39	7	set	set	VERB
hassl-908	39	8	out	out	ADP
hassl-908	39	9	as	as	SCONJ
hassl-908	39	10	follows	follow	VERB
hassl-908	39	11	:	:	PUNCT
hassl-908	39	12	the	the	DET
hassl-908	39	13	second	second	ADJ
hassl-908	39	14	section	section	NOUN
hassl-908	39	15	briefly	briefly	NOUN
hassl-908	39	16	introduces	introduce	VERB
hassl-908	39	17	the	the	DET
hassl-908	39	18	environment	environment	NOUN
hassl-908	39	19	of	of	ADP
hassl-908	39	20	the	the	DET
hassl-908	39	21	auditing	auditing	NOUN
hassl-908	39	22	profession	profession	NOUN
hassl-908	39	23	and	and	CCONJ
hassl-908	39	24	disclosure	disclosure	NOUN
hassl-908	39	25	of	of	ADP
hassl-908	39	26	key	key	ADJ
hassl-908	39	27	audit	audit	NOUN
hassl-908	39	28	matters	matter	NOUN
hassl-908	39	29	in	in	ADP
hassl-908	39	30	reports	report	NOUN
hassl-908	39	31	of	of	ADP
hassl-908	39	32	auditors	auditor	NOUN
hassl-908	39	33	in	in	ADP
hassl-908	39	34	jordan	jordan	PROPN
hassl-908	39	35	;	;	PUNCT
hassl-908	39	36	the	the	DET
hassl-908	39	37	third	third	ADJ
hassl-908	39	38	section	section	NOUN
hassl-908	39	39	comprises	comprise	VERB
hassl-908	39	40	the	the	DET
hassl-908	39	41	literature	literature	NOUN
hassl-908	39	42	review	review	NOUN
hassl-908	39	43	of	of	ADP
hassl-908	39	44	relevant	relevant	ADJ
hassl-908	39	45	studies	study	NOUN
hassl-908	39	46	and	and	CCONJ
hassl-908	39	47	the	the	DET
hassl-908	39	48	hypotheses	hypothesis	NOUN
hassl-908	39	49	developed	develop	VERB
hassl-908	39	50	;	;	PUNCT
hassl-908	39	51	the	the	DET
hassl-908	39	52	fourth	fourth	ADJ
hassl-908	39	53	section	section	NOUN
hassl-908	39	54	explains	explain	VERB
hassl-908	39	55	the	the	DET
hassl-908	39	56	practical	practical	ADJ
hassl-908	39	57	framework	framework	NOUN
hassl-908	39	58	of	of	ADP
hassl-908	39	59	the	the	DET
hassl-908	39	60	study	study	NOUN
hassl-908	39	61	,	,	PUNCT
hassl-908	39	62	which	which	PRON
hassl-908	39	63	includes	include	VERB
hassl-908	39	64	the	the	DET
hassl-908	39	65	study	study	NOUN
hassl-908	39	66	sample	sample	NOUN
hassl-908	39	67	,	,	PUNCT
hassl-908	39	68	data	datum	NOUN
hassl-908	39	69	resources	resource	NOUN
hassl-908	39	70	,	,	PUNCT
hassl-908	39	71	and	and	CCONJ
hassl-908	39	72	how	how	SCONJ
hassl-908	39	73	the	the	DET
hassl-908	39	74	variables	variable	NOUN
hassl-908	39	75	of	of	ADP
hassl-908	39	76	the	the	DET
hassl-908	39	77	study	study	NOUN
hassl-908	39	78	are	be	AUX
hassl-908	39	79	measured	measure	VERB
hassl-908	39	80	;	;	PUNCT
hassl-908	39	81	the	the	DET
hassl-908	39	82	fifth	fifth	ADJ
hassl-908	39	83	section	section	NOUN
hassl-908	39	84	discusses	discuss	VERB
hassl-908	39	85	the	the	DET
hassl-908	39	86	results	result	NOUN
hassl-908	39	87	;	;	PUNCT
hassl-908	39	88	and	and	CCONJ
hassl-908	39	89	the	the	DET
hassl-908	39	90	final	final	ADJ
hassl-908	39	91	section	section	NOUN
hassl-908	39	92	contains	contain	VERB
hassl-908	39	93	the	the	DET
hassl-908	39	94	conclusions	conclusion	NOUN
hassl-908	39	95	,	,	PUNCT
hassl-908	39	96	recommendations	recommendation	NOUN
hassl-908	39	97	,	,	PUNCT
hassl-908	39	98	and	and	CCONJ
hassl-908	39	99	ideas	idea	NOUN
hassl-908	39	100	for	for	ADP
hassl-908	39	101	future	future	ADJ
hassl-908	39	102	research	research	NOUN
hassl-908	39	103	.	.	PUNCT
hassl-908	40	1	1.1	1.1	NUM
hassl-908	40	2	.	.	PUNCT
hassl-908	41	1	institutional	institutional	ADJ
hassl-908	41	2	setting	setting	NOUN
hassl-908	41	3	and	and	CCONJ
hassl-908	41	4	real	real	ADJ
hassl-908	41	5	activities	activity	NOUN
hassl-908	41	6	of	of	ADP
hassl-908	41	7	key	key	ADJ
hassl-908	41	8	audit	audit	NOUN
hassl-908	41	9	matters	matter	NOUN
hassl-908	41	10	(	(	PUNCT
hassl-908	41	11	kams	kams	PROPN
hassl-908	41	12	)	)	PUNCT
hassl-908	41	13	the	the	DET
hassl-908	41	14	audit	audit	NOUN
hassl-908	41	15	profession	profession	NOUN
hassl-908	41	16	in	in	ADP
hassl-908	41	17	jordan	jordan	PROPN
hassl-908	41	18	has	have	AUX
hassl-908	41	19	witnessed	witness	VERB
hassl-908	41	20	rapid	rapid	ADJ
hassl-908	41	21	development	development	NOUN
hassl-908	41	22	,	,	PUNCT
hassl-908	41	23	and	and	CCONJ
hassl-908	41	24	the	the	DET
hassl-908	41	25	number	number	NOUN
hassl-908	41	26	of	of	ADP
hassl-908	41	27	auditing	auditing	NOUN
hassl-908	41	28	firms	firm	NOUN
hassl-908	41	29	has	have	AUX
hassl-908	41	30	increased	increase	VERB
hassl-908	41	31	to	to	ADP
hassl-908	41	32	more	more	ADJ
hassl-908	41	33	than	than	ADP
hassl-908	41	34	300	300	NUM
hassl-908	41	35	firms	firm	NOUN
hassl-908	41	36	,	,	PUNCT
hassl-908	41	37	most	most	ADJ
hassl-908	41	38	of	of	ADP
hassl-908	41	39	them	they	PRON
hassl-908	41	40	small	small	ADJ
hassl-908	41	41	.	.	PUNCT
hassl-908	42	1	they	they	PRON
hassl-908	42	2	are	be	AUX
hassl-908	42	3	controlled	control	VERB
hassl-908	42	4	by	by	ADP
hassl-908	42	5	jordanian	jordanian	ADJ
hassl-908	42	6	laws	law	NOUN
hassl-908	42	7	that	that	PRON
hassl-908	42	8	comply	comply	VERB
hassl-908	42	9	with	with	ADP
hassl-908	42	10	the	the	DET
hassl-908	42	11	international	international	ADJ
hassl-908	42	12	standards	standard	NOUN
hassl-908	42	13	of	of	ADP
hassl-908	42	14	accounting	accounting	NOUN
hassl-908	42	15	and	and	CCONJ
hassl-908	42	16	auditing	auditing	NOUN
hassl-908	42	17	that	that	PRON
hassl-908	42	18	are	be	AUX
hassl-908	42	19	adopted	adopt	VERB
hassl-908	42	20	in	in	ADP
hassl-908	42	21	jordan	jordan	PROPN
hassl-908	42	22	(	(	PUNCT
hassl-908	42	23	abdullatif	abdullatif	PROPN
hassl-908	42	24	&	&	CCONJ
hassl-908	42	25	al‐rahahleh	al‐rahahleh	PROPN
hassl-908	42	26	,	,	PUNCT
hassl-908	42	27	2020	2020	NUM
hassl-908	42	28	)	)	PUNCT
hassl-908	42	29	.	.	PUNCT
hassl-908	43	1	the	the	DET
hassl-908	43	2	jordanian	jordanian	PROPN
hassl-908	43	3	association	association	PROPN
hassl-908	43	4	of	of	ADP
hassl-908	43	5	certified	certify	VERB
hassl-908	43	6	public	public	ADJ
hassl-908	43	7	accountants	accountant	NOUN
hassl-908	43	8	was	be	AUX
hassl-908	43	9	established	establish	VERB
hassl-908	43	10	in	in	ADP
hassl-908	43	11	1987	1987	NUM
hassl-908	43	12	as	as	ADP
hassl-908	43	13	a	a	DET
hassl-908	43	14	special	special	ADJ
hassl-908	43	15	body	body	NOUN
hassl-908	43	16	to	to	PART
hassl-908	43	17	represent	represent	VERB
hassl-908	43	18	,	,	PUNCT
hassl-908	43	19	regulate	regulate	VERB
hassl-908	43	20	and	and	CCONJ
hassl-908	43	21	supervise	supervise	VERB
hassl-908	43	22	the	the	DET
hassl-908	43	23	auditing	auditing	NOUN
hassl-908	43	24	sector	sector	NOUN
hassl-908	43	25	and	and	CCONJ
hassl-908	43	26	grant	grant	VERB
hassl-908	43	27	licenses	license	NOUN
hassl-908	43	28	to	to	PART
hassl-908	43	29	practice	practice	VERB
hassl-908	43	30	the	the	DET
hassl-908	43	31	profession	profession	NOUN
hassl-908	43	32	in	in	ADP
hassl-908	43	33	jordan	jordan	PROPN
hassl-908	43	34	(	(	PUNCT
hassl-908	43	35	al‐sukker	al‐sukker	PROPN
hassl-908	43	36	,	,	PUNCT
hassl-908	43	37	ross	ross	PROPN
hassl-908	43	38	,	,	PUNCT
hassl-908	43	39	abdel‐qader	abdel‐qad	ADJ
hassl-908	43	40	,	,	PUNCT
hassl-908	43	41	&	&	CCONJ
hassl-908	43	42	al‐akra	al‐akra	PROPN
hassl-908	43	43	,	,	PUNCT
hassl-908	43	44	2018	2018	NUM
hassl-908	43	45	)	)	PUNCT
hassl-908	43	46	.	.	PUNCT
hassl-908	44	1	humanities	humanity	NOUN
hassl-908	44	2	and	and	CCONJ
hassl-908	44	3	social	social	ADJ
hassl-908	44	4	sciences	science	NOUN
hassl-908	44	5	letters	letter	NOUN
hassl-908	44	6	,	,	PUNCT
hassl-908	44	7	2021	2021	NUM
hassl-908	44	8	,	,	PUNCT
hassl-908	44	9	9(4	9(4	NUM
hassl-908	44	10	):	):	PUNCT
hassl-908	44	11	403	403	NUM
hassl-908	44	12	-	-	SYM
hassl-908	44	13	416	416	NUM
hassl-908	44	14	405	405	NUM
hassl-908	44	15	©	©	PROPN
hassl-908	44	16	2021	2021	NUM
hassl-908	44	17	conscientia	conscientia	PROPN
hassl-908	44	18	beam	beam	PROPN
hassl-908	44	19	.	.	PUNCT
hassl-908	45	1	all	all	DET
hassl-908	45	2	rights	right	NOUN
hassl-908	45	3	reserved	reserve	VERB
hassl-908	45	4	.	.	PUNCT
hassl-908	46	1	1.2	1.2	NUM
hassl-908	46	2	.	.	PUNCT
hassl-908	46	3	reporting	report	VERB
hassl-908	46	4	key	key	ADJ
hassl-908	46	5	audit	audit	NOUN
hassl-908	46	6	matters	matter	NOUN
hassl-908	46	7	in	in	ADP
hassl-908	46	8	jordan	jordan	PROPN
hassl-908	46	9	after	after	ADP
hassl-908	46	10	the	the	DET
hassl-908	46	11	implementation	implementation	NOUN
hassl-908	46	12	of	of	ADP
hassl-908	46	13	the	the	DET
hassl-908	46	14	isa	isa	NOUN
hassl-908	46	15	701	701	NUM
hassl-908	46	16	in	in	ADP
hassl-908	46	17	2016	2016	NUM
hassl-908	46	18	,	,	PUNCT
hassl-908	46	19	amendments	amendment	NOUN
hassl-908	46	20	were	be	AUX
hassl-908	46	21	added	add	VERB
hassl-908	46	22	directly	directly	ADV
hassl-908	46	23	to	to	ADP
hassl-908	46	24	the	the	DET
hassl-908	46	25	audit	audit	NOUN
hassl-908	46	26	reports	report	NOUN
hassl-908	46	27	for	for	ADP
hassl-908	46	28	audited	audit	VERB
hassl-908	46	29	financial	financial	ADJ
hassl-908	46	30	statements	statement	NOUN
hassl-908	46	31	in	in	ADP
hassl-908	46	32	jordan	jordan	PROPN
hassl-908	46	33	in	in	ADP
hassl-908	46	34	2017	2017	NUM
hassl-908	46	35	,	,	PUNCT
hassl-908	46	36	which	which	PRON
hassl-908	46	37	are	be	AUX
hassl-908	46	38	naturally	naturally	ADV
hassl-908	46	39	related	relate	VERB
hassl-908	46	40	to	to	ADP
hassl-908	46	41	the	the	DET
hassl-908	46	42	end	end	NOUN
hassl-908	46	43	of	of	ADP
hassl-908	46	44	2016	2016	NUM
hassl-908	46	45	reports	report	NOUN
hassl-908	46	46	.	.	PUNCT
hassl-908	47	1	the	the	DET
hassl-908	47	2	disclosure	disclosure	NOUN
hassl-908	47	3	of	of	ADP
hassl-908	47	4	key	key	ADJ
hassl-908	47	5	audit	audit	NOUN
hassl-908	47	6	matters	matter	NOUN
hassl-908	47	7	in	in	ADP
hassl-908	47	8	the	the	DET
hassl-908	47	9	auditors	auditor	NOUN
hassl-908	47	10	'	'	PART
hassl-908	47	11	reports	report	NOUN
hassl-908	47	12	was	be	AUX
hassl-908	47	13	higher	high	ADJ
hassl-908	47	14	in	in	ADP
hassl-908	47	15	the	the	DET
hassl-908	47	16	big	big	ADJ
hassl-908	47	17	four	four	NUM
hassl-908	47	18	audit	audit	NOUN
hassl-908	47	19	firms	firm	NOUN
hassl-908	47	20	compared	compare	VERB
hassl-908	47	21	to	to	ADP
hassl-908	47	22	other	other	ADJ
hassl-908	47	23	audit	audit	NOUN
hassl-908	47	24	firms	firm	NOUN
hassl-908	47	25	.	.	PUNCT
hassl-908	48	1	in	in	ADP
hassl-908	48	2	general	general	ADJ
hassl-908	48	3	,	,	PUNCT
hassl-908	48	4	there	there	PRON
hassl-908	48	5	was	be	VERB
hassl-908	48	6	an	an	DET
hassl-908	48	7	increase	increase	NOUN
hassl-908	48	8	in	in	ADP
hassl-908	48	9	the	the	DET
hassl-908	48	10	number	number	NOUN
hassl-908	48	11	of	of	ADP
hassl-908	48	12	key	key	ADJ
hassl-908	48	13	audit	audit	NOUN
hassl-908	48	14	matters	matter	NOUN
hassl-908	48	15	in	in	ADP
hassl-908	48	16	2018	2018	NUM
hassl-908	48	17	compared	compare	VERB
hassl-908	48	18	to	to	ADP
hassl-908	48	19	2017	2017	NUM
hassl-908	48	20	,	,	PUNCT
hassl-908	48	21	most	most	ADJ
hassl-908	48	22	of	of	ADP
hassl-908	48	23	the	the	DET
hassl-908	48	24	key	key	ADJ
hassl-908	48	25	audit	audit	NOUN
hassl-908	48	26	matters	matter	NOUN
hassl-908	48	27	were	be	AUX
hassl-908	48	28	related	relate	VERB
hassl-908	48	29	to	to	ADP
hassl-908	48	30	asset	asset	NOUN
hassl-908	48	31	evaluation	evaluation	NOUN
hassl-908	48	32	issues	issue	NOUN
hassl-908	48	33	,	,	PUNCT
hassl-908	48	34	and	and	CCONJ
hassl-908	48	35	the	the	DET
hassl-908	48	36	average	average	ADJ
hassl-908	48	37	number	number	NOUN
hassl-908	48	38	of	of	ADP
hassl-908	48	39	key	key	ADJ
hassl-908	48	40	audit	audit	NOUN
hassl-908	48	41	matters	matter	NOUN
hassl-908	48	42	was	be	AUX
hassl-908	48	43	about	about	ADV
hassl-908	48	44	2.18	2.18	NUM
hassl-908	48	45	for	for	ADP
hassl-908	48	46	the	the	DET
hassl-908	48	47	group	group	NOUN
hassl-908	48	48	of	of	ADP
hassl-908	48	49	the	the	DET
hassl-908	48	50	big	big	ADJ
hassl-908	48	51	four	four	NUM
hassl-908	48	52	firms	firm	NOUN
hassl-908	48	53	,	,	PUNCT
hassl-908	48	54	1.42	1.42	NUM
hassl-908	48	55	for	for	ADP
hassl-908	48	56	the	the	DET
hassl-908	48	57	non	non	ADJ
hassl-908	48	58	-	-	ADJ
hassl-908	48	59	big	big	ADJ
hassl-908	48	60	four	four	NUM
hassl-908	48	61	.	.	PUNCT
hassl-908	49	1	furthermore	furthermore	ADV
hassl-908	49	2	,	,	PUNCT
hassl-908	49	3	a	a	DET
hassl-908	49	4	relationship	relationship	NOUN
hassl-908	49	5	between	between	ADP
hassl-908	49	6	the	the	DET
hassl-908	49	7	number	number	NOUN
hassl-908	49	8	of	of	ADP
hassl-908	49	9	audit	audit	NOUN
hassl-908	49	10	matters	matter	NOUN
hassl-908	49	11	that	that	PRON
hassl-908	49	12	are	be	AUX
hassl-908	49	13	disclosed	disclose	VERB
hassl-908	49	14	and	and	CCONJ
hassl-908	49	15	the	the	DET
hassl-908	49	16	audit	audit	NOUN
hassl-908	49	17	quality	quality	NOUN
hassl-908	49	18	was	be	AUX
hassl-908	49	19	suggested	suggest	VERB
hassl-908	49	20	(	(	PUNCT
hassl-908	49	21	abdullatif	abdullatif	PROPN
hassl-908	49	22	&	&	CCONJ
hassl-908	49	23	al‐rahahleh	al‐rahahleh	PROPN
hassl-908	49	24	,	,	PUNCT
hassl-908	49	25	2020	2020	NUM
hassl-908	49	26	)	)	PUNCT
hassl-908	49	27	.	.	PUNCT
hassl-908	50	1	2	2	X
hassl-908	50	2	.	.	X
hassl-908	50	3	literature	literature	NOUN
hassl-908	50	4	review	review	PROPN
hassl-908	50	5	and	and	CCONJ
hassl-908	50	6	hypotheses	hypothese	VERB
hassl-908	50	7	development	development	NOUN
hassl-908	50	8	several	several	ADJ
hassl-908	50	9	studies	study	NOUN
hassl-908	50	10	have	have	AUX
hassl-908	50	11	dealt	deal	VERB
hassl-908	50	12	with	with	ADP
hassl-908	50	13	key	key	ADJ
hassl-908	50	14	audit	audit	NOUN
hassl-908	50	15	matters	matter	NOUN
hassl-908	50	16	(	(	PUNCT
hassl-908	50	17	kams	kams	PROPN
hassl-908	50	18	)	)	PUNCT
hassl-908	50	19	as	as	ADP
hassl-908	50	20	one	one	NUM
hassl-908	50	21	of	of	ADP
hassl-908	50	22	the	the	DET
hassl-908	50	23	most	most	ADV
hassl-908	50	24	important	important	ADJ
hassl-908	50	25	changes	change	NOUN
hassl-908	50	26	that	that	PRON
hassl-908	50	27	occurred	occur	VERB
hassl-908	50	28	to	to	ADP
hassl-908	50	29	auditors	auditor	NOUN
hassl-908	50	30	'	'	PART
hassl-908	50	31	reports	report	NOUN
hassl-908	50	32	in	in	ADP
hassl-908	50	33	terms	term	NOUN
hassl-908	50	34	of	of	ADP
hassl-908	50	35	their	their	PRON
hassl-908	50	36	impact	impact	NOUN
hassl-908	50	37	on	on	ADP
hassl-908	50	38	the	the	DET
hassl-908	50	39	transparency	transparency	NOUN
hassl-908	50	40	of	of	ADP
hassl-908	50	41	the	the	DET
hassl-908	50	42	reports	report	NOUN
hassl-908	50	43	,	,	PUNCT
hassl-908	50	44	and	and	CCONJ
hassl-908	50	45	the	the	DET
hassl-908	50	46	effect	effect	NOUN
hassl-908	50	47	of	of	ADP
hassl-908	50	48	kams	kams	PROPN
hassl-908	50	49	on	on	ADP
hassl-908	50	50	the	the	DET
hassl-908	50	51	behavior	behavior	NOUN
hassl-908	50	52	of	of	ADP
hassl-908	50	53	the	the	DET
hassl-908	50	54	auditors	auditor	NOUN
hassl-908	50	55	,	,	PUNCT
hassl-908	50	56	investors	investor	NOUN
hassl-908	50	57	,	,	PUNCT
hassl-908	50	58	and	and	CCONJ
hassl-908	50	59	stakeholders	stakeholder	NOUN
hassl-908	50	60	.	.	PUNCT
hassl-908	51	1	kams	kams	PROPN
hassl-908	51	2	came	come	VERB
hassl-908	51	3	to	to	PART
hassl-908	51	4	enhance	enhance	VERB
hassl-908	51	5	the	the	DET
hassl-908	51	6	informative	informative	ADJ
hassl-908	51	7	value	value	NOUN
hassl-908	51	8	of	of	ADP
hassl-908	51	9	the	the	DET
hassl-908	51	10	auditors	auditor	NOUN
hassl-908	51	11	'	'	PART
hassl-908	51	12	reports	report	NOUN
hassl-908	51	13	,	,	PUNCT
hassl-908	51	14	improve	improve	VERB
hassl-908	51	15	communication	communication	NOUN
hassl-908	51	16	with	with	ADP
hassl-908	51	17	the	the	DET
hassl-908	51	18	users	user	NOUN
hassl-908	51	19	of	of	ADP
hassl-908	51	20	the	the	DET
hassl-908	51	21	reports	report	NOUN
hassl-908	51	22	,	,	PUNCT
hassl-908	51	23	and	and	CCONJ
hassl-908	51	24	direct	direct	VERB
hassl-908	51	25	them	they	PRON
hassl-908	51	26	to	to	ADP
hassl-908	51	27	the	the	DET
hassl-908	51	28	main	main	ADJ
hassl-908	51	29	issues	issue	NOUN
hassl-908	51	30	in	in	ADP
hassl-908	51	31	auditing	audit	VERB
hassl-908	51	32	the	the	DET
hassl-908	51	33	financial	financial	ADJ
hassl-908	51	34	statements	statement	NOUN
hassl-908	51	35	by	by	ADP
hassl-908	51	36	narrowing	narrow	VERB
hassl-908	51	37	the	the	DET
hassl-908	51	38	information	information	NOUN
hassl-908	51	39	gap	gap	NOUN
hassl-908	51	40	between	between	ADP
hassl-908	51	41	the	the	DET
hassl-908	51	42	users	user	NOUN
hassl-908	51	43	'	'	PART
hassl-908	51	44	desire	desire	NOUN
hassl-908	51	45	for	for	ADP
hassl-908	51	46	information	information	NOUN
hassl-908	51	47	and	and	CCONJ
hassl-908	51	48	what	what	PRON
hassl-908	51	49	is	be	AUX
hassl-908	51	50	available	available	ADJ
hassl-908	51	51	through	through	ADP
hassl-908	51	52	the	the	DET
hassl-908	51	53	entity	entity	NOUN
hassl-908	51	54	's	's	PART
hassl-908	51	55	disclosures	disclosure	NOUN
hassl-908	51	56	and	and	CCONJ
hassl-908	51	57	the	the	DET
hassl-908	51	58	audit	audit	NOUN
hassl-908	51	59	reports	report	VERB
hassl-908	51	60	(	(	PUNCT
hassl-908	51	61	altawalbeh	altawalbeh	NOUN
hassl-908	51	62	&	&	CCONJ
hassl-908	51	63	alhajaya	alhajaya	PROPN
hassl-908	51	64	,	,	PUNCT
hassl-908	51	65	2019	2019	NUM
hassl-908	51	66	;	;	PUNCT
hassl-908	51	67	sirois	sirois	NOUN
hassl-908	51	68	,	,	PUNCT
hassl-908	51	69	bédard	bédard	NOUN
hassl-908	51	70	,	,	PUNCT
hassl-908	51	71	&	&	CCONJ
hassl-908	51	72	bera	bera	NOUN
hassl-908	51	73	,	,	PUNCT
hassl-908	51	74	2018	2018	NUM
hassl-908	51	75	)	)	PUNCT
hassl-908	51	76	.	.	PUNCT
hassl-908	52	1	on	on	ADP
hassl-908	52	2	the	the	DET
hassl-908	52	3	other	other	ADJ
hassl-908	52	4	hand	hand	NOUN
hassl-908	52	5	,	,	PUNCT
hassl-908	52	6	the	the	DET
hassl-908	52	7	focus	focus	NOUN
hassl-908	52	8	has	have	AUX
hassl-908	52	9	been	be	AUX
hassl-908	52	10	on	on	ADP
hassl-908	52	11	the	the	DET
hassl-908	52	12	quality	quality	NOUN
hassl-908	52	13	of	of	ADP
hassl-908	52	14	audit	audit	NOUN
hassl-908	52	15	reports	report	NOUN
hassl-908	52	16	due	due	ADP
hassl-908	52	17	to	to	ADP
hassl-908	52	18	its	its	PRON
hassl-908	52	19	importance	importance	NOUN
hassl-908	52	20	in	in	ADP
hassl-908	52	21	creating	create	VERB
hassl-908	52	22	confidence	confidence	NOUN
hassl-908	52	23	in	in	ADP
hassl-908	52	24	the	the	DET
hassl-908	52	25	financial	financial	ADJ
hassl-908	52	26	statements	statement	NOUN
hassl-908	52	27	and	and	CCONJ
hassl-908	52	28	ensuring	ensure	VERB
hassl-908	52	29	that	that	SCONJ
hassl-908	52	30	they	they	PRON
hassl-908	52	31	comply	comply	VERB
hassl-908	52	32	with	with	ADP
hassl-908	52	33	the	the	DET
hassl-908	52	34	international	international	ADJ
hassl-908	52	35	accounting	accounting	NOUN
hassl-908	52	36	standards	standard	NOUN
hassl-908	52	37	to	to	PART
hassl-908	52	38	provide	provide	VERB
hassl-908	52	39	appropriate	appropriate	ADJ
hassl-908	52	40	information	information	NOUN
hassl-908	52	41	and	and	CCONJ
hassl-908	52	42	fair	fair	ADJ
hassl-908	52	43	representation	representation	NOUN
hassl-908	52	44	.	.	PUNCT
hassl-908	53	1	adopting	adopt	VERB
hassl-908	53	2	an	an	DET
hassl-908	53	3	audit	audit	NOUN
hassl-908	53	4	-	-	PUNCT
hassl-908	53	5	based	base	VERB
hassl-908	53	6	risk	risk	NOUN
hassl-908	53	7	model	model	NOUN
hassl-908	53	8	focuses	focus	VERB
hassl-908	53	9	more	more	ADJ
hassl-908	53	10	on	on	ADP
hassl-908	53	11	the	the	DET
hassl-908	53	12	validity	validity	NOUN
hassl-908	53	13	of	of	ADP
hassl-908	53	14	the	the	DET
hassl-908	53	15	data	datum	NOUN
hassl-908	53	16	published	publish	VERB
hassl-908	53	17	rather	rather	ADV
hassl-908	53	18	than	than	ADP
hassl-908	53	19	the	the	DET
hassl-908	53	20	accuracy	accuracy	NOUN
hassl-908	53	21	of	of	ADP
hassl-908	53	22	analyzing	analyze	VERB
hassl-908	53	23	and	and	CCONJ
hassl-908	53	24	interpreting	interpret	VERB
hassl-908	53	25	the	the	DET
hassl-908	53	26	information	information	NOUN
hassl-908	53	27	provided	provide	VERB
hassl-908	53	28	to	to	ADP
hassl-908	53	29	users	user	NOUN
hassl-908	53	30	(	(	PUNCT
hassl-908	53	31	maroun	maroun	INTJ
hassl-908	53	32	,	,	PUNCT
hassl-908	53	33	2018	2018	NUM
hassl-908	53	34	;	;	PUNCT
hassl-908	53	35	segal	segal	PROPN
hassl-908	53	36	,	,	PUNCT
hassl-908	53	37	2017	2017	NUM
hassl-908	53	38	)	)	PUNCT
hassl-908	53	39	.	.	PUNCT
hassl-908	54	1	earnings	earning	NOUN
hassl-908	54	2	management	management	NOUN
hassl-908	54	3	is	be	AUX
hassl-908	54	4	one	one	NUM
hassl-908	54	5	of	of	ADP
hassl-908	54	6	the	the	DET
hassl-908	54	7	main	main	ADJ
hassl-908	54	8	topics	topic	NOUN
hassl-908	54	9	addressed	address	VERB
hassl-908	54	10	by	by	ADP
hassl-908	54	11	researchers	researcher	NOUN
hassl-908	54	12	and	and	CCONJ
hassl-908	54	13	users	user	NOUN
hassl-908	54	14	to	to	PART
hassl-908	54	15	examine	examine	VERB
hassl-908	54	16	the	the	DET
hassl-908	54	17	impact	impact	NOUN
hassl-908	54	18	of	of	ADP
hassl-908	54	19	the	the	DET
hassl-908	54	20	management	management	NOUN
hassl-908	54	21	’s	’s	PART
hassl-908	54	22	ability	ability	NOUN
hassl-908	54	23	to	to	PART
hassl-908	54	24	influence	influence	VERB
hassl-908	54	25	the	the	DET
hassl-908	54	26	financial	financial	ADJ
hassl-908	54	27	information	information	NOUN
hassl-908	54	28	contained	contain	VERB
hassl-908	54	29	in	in	ADP
hassl-908	54	30	the	the	DET
hassl-908	54	31	financial	financial	ADJ
hassl-908	54	32	statements	statement	NOUN
hassl-908	54	33	.	.	PUNCT
hassl-908	55	1	therefore	therefore	ADV
hassl-908	55	2	,	,	PUNCT
hassl-908	55	3	this	this	DET
hassl-908	55	4	study	study	NOUN
hassl-908	55	5	came	come	VERB
hassl-908	55	6	to	to	PART
hassl-908	55	7	focus	focus	VERB
hassl-908	55	8	on	on	ADP
hassl-908	55	9	the	the	DET
hassl-908	55	10	relationship	relationship	NOUN
hassl-908	55	11	of	of	ADP
hassl-908	55	12	disclosure	disclosure	NOUN
hassl-908	55	13	in	in	ADP
hassl-908	55	14	the	the	DET
hassl-908	55	15	auditor	auditor	NOUN
hassl-908	55	16	’s	’s	PART
hassl-908	55	17	report	report	NOUN
hassl-908	55	18	represented	represent	VERB
hassl-908	55	19	by	by	ADP
hassl-908	55	20	key	key	ADJ
hassl-908	55	21	audit	audit	NOUN
hassl-908	55	22	matters	matter	NOUN
hassl-908	55	23	,	,	PUNCT
hassl-908	55	24	audit	audit	NOUN
hassl-908	55	25	quality	quality	NOUN
hassl-908	55	26	,	,	PUNCT
hassl-908	55	27	and	and	CCONJ
hassl-908	55	28	earnings	earning	NOUN
hassl-908	55	29	management	management	NOUN
hassl-908	55	30	while	while	SCONJ
hassl-908	55	31	considering	consider	VERB
hassl-908	55	32	key	key	ADJ
hassl-908	55	33	audit	audit	NOUN
hassl-908	55	34	matters	matter	NOUN
hassl-908	55	35	as	as	ADP
hassl-908	55	36	a	a	DET
hassl-908	55	37	mediating	mediate	VERB
hassl-908	55	38	variable	variable	NOUN
hassl-908	55	39	on	on	ADP
hassl-908	55	40	this	this	DET
hassl-908	55	41	relationship	relationship	NOUN
hassl-908	55	42	.	.	PUNCT
hassl-908	56	1	2.1	2.1	NUM
hassl-908	56	2	.	.	PUNCT
hassl-908	56	3	key	key	ADJ
hassl-908	56	4	audit	audit	NOUN
hassl-908	56	5	matters	matter	NOUN
hassl-908	56	6	and	and	CCONJ
hassl-908	56	7	audit	audit	NOUN
hassl-908	56	8	quality	quality	NOUN
hassl-908	56	9	the	the	DET
hassl-908	56	10	main	main	ADJ
hassl-908	56	11	changes	change	NOUN
hassl-908	56	12	in	in	ADP
hassl-908	56	13	the	the	DET
hassl-908	56	14	auditors	auditor	NOUN
hassl-908	56	15	'	'	PART
hassl-908	56	16	reports	report	NOUN
hassl-908	56	17	(	(	PUNCT
hassl-908	56	18	kams	kams	PROPN
hassl-908	56	19	)	)	PUNCT
hassl-908	56	20	aimed	aim	VERB
hassl-908	56	21	to	to	PART
hassl-908	56	22	increase	increase	VERB
hassl-908	56	23	the	the	DET
hassl-908	56	24	transparency	transparency	NOUN
hassl-908	56	25	of	of	ADP
hassl-908	56	26	the	the	DET
hassl-908	56	27	auditor	auditor	NOUN
hassl-908	56	28	report	report	NOUN
hassl-908	56	29	to	to	PART
hassl-908	56	30	allow	allow	VERB
hassl-908	56	31	users	user	NOUN
hassl-908	56	32	to	to	PART
hassl-908	56	33	gain	gain	VERB
hassl-908	56	34	more	more	ADJ
hassl-908	56	35	insight	insight	NOUN
hassl-908	56	36	into	into	ADP
hassl-908	56	37	audit	audit	NOUN
hassl-908	56	38	issues	issue	NOUN
hassl-908	56	39	(	(	PUNCT
hassl-908	56	40	maroun	maroun	INTJ
hassl-908	56	41	,	,	PUNCT
hassl-908	56	42	2018	2018	NUM
hassl-908	56	43	;	;	PUNCT
hassl-908	56	44	segal	segal	PROPN
hassl-908	56	45	,	,	PUNCT
hassl-908	56	46	2017	2017	NUM
hassl-908	56	47	)	)	PUNCT
hassl-908	56	48	.	.	PUNCT
hassl-908	57	1	audit	audit	NOUN
hassl-908	57	2	quality	quality	NOUN
hassl-908	57	3	is	be	AUX
hassl-908	57	4	usually	usually	ADV
hassl-908	57	5	related	relate	VERB
hassl-908	57	6	to	to	ADP
hassl-908	57	7	the	the	DET
hassl-908	57	8	auditor	auditor	NOUN
hassl-908	57	9	's	's	PART
hassl-908	57	10	ability	ability	NOUN
hassl-908	57	11	to	to	PART
hassl-908	57	12	find	find	VERB
hassl-908	57	13	material	material	ADJ
hassl-908	57	14	errors	error	NOUN
hassl-908	57	15	in	in	ADP
hassl-908	57	16	the	the	DET
hassl-908	57	17	financial	financial	ADJ
hassl-908	57	18	statements	statement	NOUN
hassl-908	57	19	.	.	PUNCT
hassl-908	58	1	it	it	PRON
hassl-908	58	2	is	be	AUX
hassl-908	58	3	also	also	ADV
hassl-908	58	4	concerned	concerned	ADJ
hassl-908	58	5	with	with	ADP
hassl-908	58	6	the	the	DET
hassl-908	58	7	auditor	auditor	NOUN
hassl-908	58	8	's	's	PART
hassl-908	58	9	willingness	willingness	NOUN
hassl-908	58	10	to	to	PART
hassl-908	58	11	disclose	disclose	VERB
hassl-908	58	12	an	an	DET
hassl-908	58	13	unbiased	unbiased	ADJ
hassl-908	58	14	report	report	NOUN
hassl-908	58	15	based	base	VERB
hassl-908	58	16	on	on	ADP
hassl-908	58	17	the	the	DET
hassl-908	58	18	outcome	outcome	NOUN
hassl-908	58	19	of	of	ADP
hassl-908	58	20	the	the	DET
hassl-908	58	21	audit	audit	NOUN
hassl-908	58	22	process	process	NOUN
hassl-908	58	23	.	.	PUNCT
hassl-908	59	1	many	many	ADJ
hassl-908	59	2	studies	study	NOUN
hassl-908	59	3	have	have	AUX
hassl-908	59	4	indicated	indicate	VERB
hassl-908	59	5	that	that	SCONJ
hassl-908	59	6	disclosure	disclosure	NOUN
hassl-908	59	7	of	of	ADP
hassl-908	59	8	key	key	ADJ
hassl-908	59	9	audit	audit	NOUN
hassl-908	59	10	matters	matter	NOUN
hassl-908	59	11	(	(	PUNCT
hassl-908	59	12	kams	kam	NOUN
hassl-908	59	13	)	)	PUNCT
hassl-908	59	14	improves	improve	VERB
hassl-908	59	15	perceived	perceive	VERB
hassl-908	59	16	value	value	NOUN
hassl-908	59	17	and	and	CCONJ
hassl-908	59	18	data	datum	NOUN
hassl-908	59	19	reliability	reliability	NOUN
hassl-908	59	20	only	only	ADV
hassl-908	59	21	when	when	SCONJ
hassl-908	59	22	the	the	DET
hassl-908	59	23	disclosures	disclosure	NOUN
hassl-908	59	24	are	be	AUX
hassl-908	59	25	made	make	VERB
hassl-908	59	26	by	by	ADP
hassl-908	59	27	the	the	DET
hassl-908	59	28	big	big	ADJ
hassl-908	59	29	four	four	NUM
hassl-908	59	30	audit	audit	NOUN
hassl-908	59	31	firms	firm	NOUN
hassl-908	59	32	.	.	PUNCT
hassl-908	60	1	on	on	ADP
hassl-908	60	2	the	the	DET
hassl-908	60	3	other	other	ADJ
hassl-908	60	4	hand	hand	NOUN
hassl-908	60	5	,	,	PUNCT
hassl-908	60	6	they	they	PRON
hassl-908	60	7	also	also	ADV
hassl-908	60	8	found	find	VERB
hassl-908	60	9	that	that	SCONJ
hassl-908	60	10	listing	list	VERB
hassl-908	60	11	kams	kams	PROPN
hassl-908	60	12	draws	draw	VERB
hassl-908	60	13	investors	investor	NOUN
hassl-908	60	14	'	'	PART
hassl-908	60	15	attention	attention	NOUN
hassl-908	60	16	to	to	ADP
hassl-908	60	17	new	new	ADJ
hassl-908	60	18	and	and	CCONJ
hassl-908	60	19	broader	broad	ADJ
hassl-908	60	20	information	information	NOUN
hassl-908	60	21	,	,	PUNCT
hassl-908	60	22	which	which	PRON
hassl-908	60	23	may	may	AUX
hassl-908	60	24	distract	distract	VERB
hassl-908	60	25	them	they	PRON
hassl-908	60	26	from	from	ADP
hassl-908	60	27	the	the	DET
hassl-908	60	28	core	core	NOUN
hassl-908	60	29	information	information	NOUN
hassl-908	60	30	in	in	ADP
hassl-908	60	31	the	the	DET
hassl-908	60	32	audit	audit	NOUN
hassl-908	60	33	report	report	NOUN
hassl-908	60	34	(	(	PUNCT
hassl-908	60	35	marques	marques	PROPN
hassl-908	60	36	,	,	PUNCT
hassl-908	60	37	pereira	pereira	PROPN
hassl-908	60	38	,	,	PUNCT
hassl-908	60	39	aquino	aquino	PROPN
hassl-908	60	40	,	,	PUNCT
hassl-908	60	41	&	&	CCONJ
hassl-908	60	42	freitag	freitag	PROPN
hassl-908	60	43	,	,	PUNCT
hassl-908	60	44	2021	2021	NUM
hassl-908	60	45	;	;	PUNCT
hassl-908	60	46	moroney	moroney	PROPN
hassl-908	60	47	,	,	PUNCT
hassl-908	60	48	phang	phang	PROPN
hassl-908	60	49	,	,	PUNCT
hassl-908	60	50	&	&	CCONJ
hassl-908	60	51	xiao	xiao	PROPN
hassl-908	60	52	,	,	PUNCT
hassl-908	60	53	2021	2021	NUM
hassl-908	60	54	;	;	PUNCT
hassl-908	60	55	shakhatreh	shakhatreh	NOUN
hassl-908	60	56	,	,	PUNCT
hassl-908	60	57	alsmadi	alsmadi	NOUN
hassl-908	60	58	,	,	PUNCT
hassl-908	60	59	&	&	CCONJ
hassl-908	60	60	alkhataybeh	alkhataybeh	PROPN
hassl-908	60	61	,	,	PUNCT
hassl-908	60	62	2020	2020	NUM
hassl-908	60	63	)	)	PUNCT
hassl-908	60	64	.	.	PUNCT
hassl-908	61	1	the	the	DET
hassl-908	61	2	disclosure	disclosure	NOUN
hassl-908	61	3	of	of	ADP
hassl-908	61	4	key	key	ADJ
hassl-908	61	5	audit	audit	NOUN
hassl-908	61	6	matters	matter	NOUN
hassl-908	61	7	(	(	PUNCT
hassl-908	61	8	kams	kams	PROPN
hassl-908	61	9	)	)	PUNCT
hassl-908	61	10	in	in	ADP
hassl-908	61	11	the	the	DET
hassl-908	61	12	auditors	auditor	NOUN
hassl-908	61	13	'	'	PART
hassl-908	61	14	reports	report	NOUN
hassl-908	61	15	may	may	AUX
hassl-908	61	16	cause	cause	VERB
hassl-908	61	17	difficulties	difficulty	NOUN
hassl-908	61	18	for	for	ADP
hassl-908	61	19	non	non	ADJ
hassl-908	61	20	-	-	ADJ
hassl-908	61	21	professional	professional	ADJ
hassl-908	61	22	investors	investor	NOUN
hassl-908	61	23	in	in	ADP
hassl-908	61	24	processing	process	VERB
hassl-908	61	25	the	the	DET
hassl-908	61	26	disclosed	disclose	VERB
hassl-908	61	27	information	information	NOUN
hassl-908	61	28	,	,	PUNCT
hassl-908	61	29	thus	thus	ADV
hassl-908	61	30	kam	kam	PROPN
hassl-908	61	31	's	's	PART
hassl-908	61	32	have	have	VERB
hassl-908	61	33	no	no	DET
hassl-908	61	34	additional	additional	ADJ
hassl-908	61	35	communicative	communicative	ADJ
hassl-908	61	36	value	value	NOUN
hassl-908	61	37	(	(	PUNCT
hassl-908	61	38	köhler	köhler	NOUN
hassl-908	61	39	,	,	PUNCT
hassl-908	61	40	ratzinger	ratzinger	PROPN
hassl-908	61	41	-	-	PUNCT
hassl-908	61	42	sakel	sakel	PROPN
hassl-908	61	43	,	,	PUNCT
hassl-908	61	44	&	&	CCONJ
hassl-908	61	45	theis	theis	PROPN
hassl-908	61	46	,	,	PUNCT
hassl-908	61	47	2020	2020	NUM
hassl-908	61	48	)	)	PUNCT
hassl-908	61	49	.	.	PUNCT
hassl-908	62	1	a	a	DET
hassl-908	62	2	positive	positive	ADJ
hassl-908	62	3	relationship	relationship	NOUN
hassl-908	62	4	was	be	AUX
hassl-908	62	5	highlighted	highlight	VERB
hassl-908	62	6	between	between	ADP
hassl-908	62	7	the	the	DET
hassl-908	62	8	numbers	number	NOUN
hassl-908	62	9	of	of	ADP
hassl-908	62	10	kams	kams	PROPN
hassl-908	62	11	with	with	ADP
hassl-908	62	12	ethical	ethical	ADJ
hassl-908	62	13	risks	risk	NOUN
hassl-908	62	14	and	and	CCONJ
hassl-908	62	15	the	the	DET
hassl-908	62	16	auditor	auditor	NOUN
hassl-908	62	17	's	's	PART
hassl-908	62	18	obligation	obligation	NOUN
hassl-908	62	19	to	to	PART
hassl-908	62	20	disclose	disclose	VERB
hassl-908	62	21	more	more	ADJ
hassl-908	62	22	procedures	procedure	NOUN
hassl-908	62	23	.	.	PUNCT
hassl-908	63	1	evidence	evidence	NOUN
hassl-908	63	2	places	place	VERB
hassl-908	63	3	more	more	ADJ
hassl-908	63	4	responsibility	responsibility	NOUN
hassl-908	63	5	on	on	ADP
hassl-908	63	6	the	the	DET
hassl-908	63	7	auditors	auditor	NOUN
hassl-908	63	8	by	by	ADP
hassl-908	63	9	expanding	expand	VERB
hassl-908	63	10	the	the	DET
hassl-908	63	11	scope	scope	NOUN
hassl-908	63	12	of	of	ADP
hassl-908	63	13	the	the	DET
hassl-908	63	14	audit	audit	NOUN
hassl-908	63	15	and	and	CCONJ
hassl-908	63	16	increasing	increase	VERB
hassl-908	63	17	the	the	DET
hassl-908	63	18	effort	effort	NOUN
hassl-908	63	19	resulting	result	VERB
hassl-908	63	20	from	from	ADP
hassl-908	63	21	the	the	DET
hassl-908	63	22	expansion	expansion	NOUN
hassl-908	63	23	of	of	ADP
hassl-908	63	24	disclosure	disclosure	NOUN
hassl-908	63	25	of	of	ADP
hassl-908	63	26	key	key	ADJ
hassl-908	63	27	audit	audit	NOUN
hassl-908	63	28	matters	matter	NOUN
hassl-908	63	29	(	(	PUNCT
hassl-908	63	30	kams	kams	PROPN
hassl-908	63	31	)	)	PUNCT
hassl-908	63	32	,	,	PUNCT
hassl-908	63	33	which	which	PRON
hassl-908	63	34	improves	improve	VERB
hassl-908	63	35	the	the	DET
hassl-908	63	36	audit	audit	NOUN
hassl-908	63	37	process	process	NOUN
hassl-908	63	38	and	and	CCONJ
hassl-908	63	39	the	the	DET
hassl-908	63	40	quality	quality	NOUN
hassl-908	63	41	of	of	ADP
hassl-908	63	42	the	the	DET
hassl-908	63	43	audit	audit	NOUN
hassl-908	63	44	report	report	NOUN
hassl-908	63	45	(	(	PUNCT
hassl-908	63	46	lin	lin	PROPN
hassl-908	63	47	,	,	PUNCT
hassl-908	63	48	hsu	hsu	PROPN
hassl-908	63	49	,	,	PUNCT
hassl-908	63	50	chou	chou	NOUN
hassl-908	63	51	,	,	PUNCT
hassl-908	63	52	chao	chao	PROPN
hassl-908	63	53	,	,	PUNCT
hassl-908	63	54	&	&	CCONJ
hassl-908	63	55	li	li	PROPN
hassl-908	63	56	,	,	PUNCT
hassl-908	63	57	2020	2020	NUM
hassl-908	63	58	)	)	PUNCT
hassl-908	63	59	.	.	PUNCT
hassl-908	64	1	in	in	ADP
hassl-908	64	2	addition	addition	NOUN
hassl-908	64	3	,	,	PUNCT
hassl-908	64	4	santos	santos	PROPN
hassl-908	64	5	,	,	PUNCT
hassl-908	64	6	guerra	guerra	NOUN
hassl-908	64	7	,	,	PUNCT
hassl-908	64	8	marques	marques	PROPN
hassl-908	64	9	,	,	PUNCT
hassl-908	64	10	&	&	CCONJ
hassl-908	64	11	maria	maria	PROPN
hassl-908	64	12	junior	junior	PROPN
hassl-908	64	13	(	(	PUNCT
hassl-908	64	14	2020	2020	NUM
hassl-908	64	15	)	)	PUNCT
hassl-908	64	16	found	find	VERB
hassl-908	64	17	that	that	SCONJ
hassl-908	64	18	large	large	ADJ
hassl-908	64	19	audit	audit	NOUN
hassl-908	64	20	firms	firm	NOUN
hassl-908	64	21	are	be	AUX
hassl-908	64	22	more	more	ADV
hassl-908	64	23	informed	informed	ADJ
hassl-908	64	24	regarding	regard	VERB
hassl-908	64	25	main	main	ADJ
hassl-908	64	26	audit	audit	NOUN
hassl-908	64	27	concerns	concern	NOUN
hassl-908	64	28	than	than	ADP
hassl-908	64	29	smaller	small	ADJ
hassl-908	64	30	audit	audit	NOUN
hassl-908	64	31	firms	firm	NOUN
hassl-908	64	32	.	.	PUNCT
hassl-908	65	1	humanities	humanity	NOUN
hassl-908	65	2	and	and	CCONJ
hassl-908	65	3	social	social	ADJ
hassl-908	65	4	sciences	science	NOUN
hassl-908	65	5	letters	letter	NOUN
hassl-908	65	6	,	,	PUNCT
hassl-908	65	7	2021	2021	NUM
hassl-908	65	8	,	,	PUNCT
hassl-908	65	9	9(4	9(4	NUM
hassl-908	65	10	):	):	PUNCT
hassl-908	65	11	403	403	NUM
hassl-908	65	12	-	-	SYM
hassl-908	65	13	416	416	NUM
hassl-908	65	14	406	406	NUM
hassl-908	65	15	©	©	PROPN
hassl-908	65	16	2021	2021	NUM
hassl-908	65	17	conscientia	conscientia	PROPN
hassl-908	65	18	beam	beam	PROPN
hassl-908	65	19	.	.	PUNCT
hassl-908	66	1	all	all	DET
hassl-908	66	2	rights	right	NOUN
hassl-908	66	3	reserved	reserve	VERB
hassl-908	66	4	.	.	PUNCT
hassl-908	67	1	based	base	VERB
hassl-908	67	2	on	on	ADP
hassl-908	67	3	the	the	DET
hassl-908	67	4	above	above	ADJ
hassl-908	67	5	inconclusive	inconclusive	ADJ
hassl-908	67	6	results	result	NOUN
hassl-908	67	7	of	of	ADP
hassl-908	67	8	earlier	early	ADJ
hassl-908	67	9	studies	study	NOUN
hassl-908	67	10	,	,	PUNCT
hassl-908	67	11	we	we	PRON
hassl-908	67	12	can	can	AUX
hassl-908	67	13	put	put	VERB
hassl-908	67	14	forward	forward	ADV
hassl-908	67	15	the	the	DET
hassl-908	67	16	following	follow	VERB
hassl-908	67	17	hypothesis	hypothesis	NOUN
hassl-908	67	18	regarding	regard	VERB
hassl-908	67	19	the	the	DET
hassl-908	67	20	relationship	relationship	NOUN
hassl-908	67	21	between	between	ADP
hassl-908	67	22	the	the	DET
hassl-908	67	23	key	key	ADJ
hassl-908	67	24	audit	audit	NOUN
hassl-908	67	25	matters	matter	NOUN
hassl-908	67	26	and	and	CCONJ
hassl-908	67	27	audit	audit	NOUN
hassl-908	67	28	quality	quality	NOUN
hassl-908	67	29	:	:	PUNCT
hassl-908	67	30	h1	h1	NOUN
hassl-908	67	31	:	:	PUNCT
hassl-908	67	32	there	there	PRON
hassl-908	67	33	is	be	VERB
hassl-908	67	34	a	a	DET
hassl-908	67	35	significant	significant	ADJ
hassl-908	67	36	relationship	relationship	NOUN
hassl-908	67	37	between	between	ADP
hassl-908	67	38	audit	audit	NOUN
hassl-908	67	39	quality	quality	NOUN
hassl-908	67	40	and	and	CCONJ
hassl-908	67	41	key	key	ADJ
hassl-908	67	42	audit	audit	NOUN
hassl-908	67	43	matters	matter	NOUN
hassl-908	67	44	.	.	PUNCT
hassl-908	68	1	2.2	2.2	NUM
hassl-908	68	2	.	.	PUNCT
hassl-908	68	3	key	key	ADJ
hassl-908	68	4	audit	audit	NOUN
hassl-908	68	5	matters	matter	NOUN
hassl-908	68	6	and	and	CCONJ
hassl-908	68	7	earnings	earning	NOUN
hassl-908	68	8	management	management	NOUN
hassl-908	68	9	voluntary	voluntary	ADJ
hassl-908	68	10	disclosure	disclosure	NOUN
hassl-908	68	11	and	and	CCONJ
hassl-908	68	12	earnings	earning	NOUN
hassl-908	68	13	management	management	NOUN
hassl-908	68	14	are	be	AUX
hassl-908	68	15	not	not	PART
hassl-908	68	16	simultaneously	simultaneously	ADV
hassl-908	68	17	determined	determine	VERB
hassl-908	68	18	or	or	CCONJ
hassl-908	68	19	linked	link	VERB
hassl-908	68	20	.	.	PUNCT
hassl-908	69	1	analytical	analytical	ADJ
hassl-908	69	2	models	model	NOUN
hassl-908	69	3	suggest	suggest	VERB
hassl-908	69	4	that	that	SCONJ
hassl-908	69	5	information	information	NOUN
hassl-908	69	6	asymmetry	asymmetry	NOUN
hassl-908	69	7	decreases	decrease	VERB
hassl-908	69	8	with	with	ADP
hassl-908	69	9	a	a	DET
hassl-908	69	10	higher	high	ADJ
hassl-908	69	11	level	level	NOUN
hassl-908	69	12	of	of	ADP
hassl-908	69	13	voluntary	voluntary	ADJ
hassl-908	69	14	disclosure	disclosure	NOUN
hassl-908	69	15	of	of	ADP
hassl-908	69	16	information	information	NOUN
hassl-908	69	17	.	.	PUNCT
hassl-908	70	1	as	as	ADP
hassl-908	70	2	a	a	DET
hassl-908	70	3	result	result	NOUN
hassl-908	70	4	,	,	PUNCT
hassl-908	70	5	the	the	DET
hassl-908	70	6	volume	volume	NOUN
hassl-908	70	7	of	of	ADP
hassl-908	70	8	trade	trade	NOUN
hassl-908	70	9	and	and	CCONJ
hassl-908	70	10	the	the	DET
hassl-908	70	11	liquidity	liquidity	NOUN
hassl-908	70	12	of	of	ADP
hassl-908	70	13	the	the	DET
hassl-908	70	14	stock	stock	NOUN
hassl-908	70	15	market	market	NOUN
hassl-908	70	16	increases	increase	NOUN
hassl-908	70	17	,	,	PUNCT
hassl-908	70	18	which	which	PRON
hassl-908	70	19	may	may	AUX
hassl-908	70	20	reduce	reduce	VERB
hassl-908	70	21	the	the	DET
hassl-908	70	22	cost	cost	NOUN
hassl-908	70	23	of	of	ADP
hassl-908	70	24	capital	capital	NOUN
hassl-908	70	25	(	(	PUNCT
hassl-908	70	26	consoni	consoni	NOUN
hassl-908	70	27	,	,	PUNCT
hassl-908	70	28	colauto	colauto	NOUN
hassl-908	70	29	,	,	PUNCT
hassl-908	70	30	&	&	CCONJ
hassl-908	70	31	lima	lima	PROPN
hassl-908	70	32	,	,	PUNCT
hassl-908	70	33	2017	2017	NUM
hassl-908	70	34	)	)	PUNCT
hassl-908	70	35	.	.	PUNCT
hassl-908	71	1	gold	gold	NOUN
hassl-908	71	2	et	et	PROPN
hassl-908	71	3	al	al	PROPN
hassl-908	71	4	.	.	PROPN
hassl-908	71	5	(	(	PUNCT
hassl-908	71	6	2020	2020	NUM
hassl-908	71	7	)	)	PUNCT
hassl-908	71	8	showed	show	VERB
hassl-908	71	9	that	that	SCONJ
hassl-908	71	10	managers	manager	NOUN
hassl-908	71	11	'	'	PART
hassl-908	71	12	tendency	tendency	NOUN
hassl-908	71	13	to	to	PART
hassl-908	71	14	make	make	VERB
hassl-908	71	15	aggressive	aggressive	ADJ
hassl-908	71	16	financial	financial	ADJ
hassl-908	71	17	reporting	reporting	NOUN
hassl-908	71	18	decisions	decision	NOUN
hassl-908	71	19	was	be	AUX
hassl-908	71	20	reduced	reduce	VERB
hassl-908	71	21	in	in	ADP
hassl-908	71	22	the	the	DET
hassl-908	71	23	presence	presence	NOUN
hassl-908	71	24	of	of	ADP
hassl-908	71	25	kams	kams	PROPN
hassl-908	71	26	(	(	PUNCT
hassl-908	71	27	compared	compare	VERB
hassl-908	71	28	to	to	ADP
hassl-908	71	29	the	the	DET
hassl-908	71	30	absence	absence	NOUN
hassl-908	71	31	of	of	ADP
hassl-908	71	32	kams	kams	PROPN
hassl-908	71	33	)	)	PUNCT
hassl-908	71	34	.	.	PUNCT
hassl-908	72	1	pinello	pinello	PROPN
hassl-908	72	2	,	,	PUNCT
hassl-908	72	3	puschaver	puschaver	NOUN
hassl-908	72	4	,	,	PUNCT
hassl-908	72	5	&	&	CCONJ
hassl-908	72	6	volkan	volkan	PROPN
hassl-908	72	7	(	(	PUNCT
hassl-908	72	8	2020	2020	NUM
hassl-908	72	9	)	)	PUNCT
hassl-908	72	10	stated	state	VERB
hassl-908	72	11	that	that	SCONJ
hassl-908	72	12	critical	critical	ADJ
hassl-908	72	13	accounting	accounting	NOUN
hassl-908	72	14	estimates	estimate	NOUN
hassl-908	72	15	affect	affect	VERB
hassl-908	72	16	the	the	DET
hassl-908	72	17	critical	critical	ADJ
hassl-908	72	18	audit	audit	NOUN
hassl-908	72	19	matters	matter	NOUN
hassl-908	72	20	made	make	VERB
hassl-908	72	21	by	by	ADP
hassl-908	72	22	the	the	DET
hassl-908	72	23	auditors	auditor	NOUN
hassl-908	72	24	.	.	PUNCT
hassl-908	73	1	tušek	tušek	PROPN
hassl-908	73	2	&	&	CCONJ
hassl-908	73	3	ježovita	ježovita	PROPN
hassl-908	73	4	(	(	PUNCT
hassl-908	73	5	2018	2018	NUM
hassl-908	73	6	)	)	PUNCT
hassl-908	73	7	found	find	VERB
hassl-908	73	8	an	an	DET
hassl-908	73	9	improvement	improvement	NOUN
hassl-908	73	10	in	in	ADP
hassl-908	73	11	the	the	DET
hassl-908	73	12	informative	informative	ADJ
hassl-908	73	13	value	value	NOUN
hassl-908	73	14	contained	contain	VERB
hassl-908	73	15	in	in	ADP
hassl-908	73	16	the	the	DET
hassl-908	73	17	reports	report	NOUN
hassl-908	73	18	.	.	PUNCT
hassl-908	74	1	they	they	PRON
hassl-908	74	2	also	also	ADV
hassl-908	74	3	found	find	VERB
hassl-908	74	4	a	a	DET
hassl-908	74	5	positive	positive	ADJ
hassl-908	74	6	and	and	CCONJ
hassl-908	74	7	significant	significant	ADJ
hassl-908	74	8	association	association	NOUN
hassl-908	74	9	between	between	ADP
hassl-908	74	10	the	the	DET
hassl-908	74	11	number	number	NOUN
hassl-908	74	12	of	of	ADP
hassl-908	74	13	kams	kams	PROPN
hassl-908	74	14	and	and	CCONJ
hassl-908	74	15	accruals	accrual	NOUN
hassl-908	74	16	and	and	CCONJ
hassl-908	74	17	discretionary	discretionary	ADJ
hassl-908	74	18	revenues	revenue	NOUN
hassl-908	74	19	,	,	PUNCT
hassl-908	74	20	while	while	SCONJ
hassl-908	74	21	a	a	DET
hassl-908	74	22	negative	negative	ADJ
hassl-908	74	23	and	and	CCONJ
hassl-908	74	24	significant	significant	ADJ
hassl-908	74	25	association	association	NOUN
hassl-908	74	26	was	be	AUX
hassl-908	74	27	found	find	VERB
hassl-908	74	28	between	between	ADP
hassl-908	74	29	the	the	DET
hassl-908	74	30	number	number	NOUN
hassl-908	74	31	of	of	ADP
hassl-908	74	32	kams	kams	PROPN
hassl-908	74	33	and	and	CCONJ
hassl-908	74	34	earnings	earning	NOUN
hassl-908	74	35	management	management	NOUN
hassl-908	74	36	proxy	proxy	NOUN
hassl-908	74	37	by	by	ADP
hassl-908	74	38	operations	operation	NOUN
hassl-908	74	39	through	through	ADP
hassl-908	74	40	discretionary	discretionary	ADJ
hassl-908	74	41	expenses	expense	NOUN
hassl-908	74	42	.	.	PUNCT
hassl-908	75	1	voluntary	voluntary	ADJ
hassl-908	75	2	disclosure	disclosure	NOUN
hassl-908	75	3	aims	aim	VERB
hassl-908	75	4	to	to	PART
hassl-908	75	5	increase	increase	VERB
hassl-908	75	6	the	the	DET
hassl-908	75	7	quality	quality	NOUN
hassl-908	75	8	of	of	ADP
hassl-908	75	9	disclosure	disclosure	NOUN
hassl-908	75	10	and	and	CCONJ
hassl-908	75	11	the	the	DET
hassl-908	75	12	quality	quality	NOUN
hassl-908	75	13	of	of	ADP
hassl-908	75	14	reports	report	NOUN
hassl-908	75	15	submitted	submit	VERB
hassl-908	75	16	to	to	ADP
hassl-908	75	17	the	the	DET
hassl-908	75	18	stakeholders	stakeholder	NOUN
hassl-908	75	19	,	,	PUNCT
hassl-908	75	20	but	but	CCONJ
hassl-908	75	21	the	the	DET
hassl-908	75	22	management	management	NOUN
hassl-908	75	23	may	may	AUX
hassl-908	75	24	use	use	VERB
hassl-908	75	25	them	they	PRON
hassl-908	75	26	to	to	PART
hassl-908	75	27	mislead	mislead	VERB
hassl-908	75	28	users	user	NOUN
hassl-908	75	29	of	of	ADP
hassl-908	75	30	the	the	DET
hassl-908	75	31	reports	report	NOUN
hassl-908	75	32	about	about	ADP
hassl-908	75	33	the	the	DET
hassl-908	75	34	real	real	ADJ
hassl-908	75	35	performance	performance	NOUN
hassl-908	75	36	.	.	PUNCT
hassl-908	76	1	it	it	PRON
hassl-908	76	2	was	be	AUX
hassl-908	76	3	also	also	ADV
hassl-908	76	4	found	find	VERB
hassl-908	76	5	that	that	SCONJ
hassl-908	76	6	there	there	PRON
hassl-908	76	7	is	be	VERB
hassl-908	76	8	a	a	DET
hassl-908	76	9	relationship	relationship	NOUN
hassl-908	76	10	between	between	ADP
hassl-908	76	11	voluntary	voluntary	ADJ
hassl-908	76	12	disclosure	disclosure	NOUN
hassl-908	76	13	and	and	CCONJ
hassl-908	76	14	earnings	earning	NOUN
hassl-908	76	15	management	management	NOUN
hassl-908	76	16	(	(	PUNCT
hassl-908	76	17	karajeh	karajeh	PROPN
hassl-908	76	18	,	,	PUNCT
hassl-908	76	19	ibrahim	ibrahim	PROPN
hassl-908	76	20	,	,	PUNCT
hassl-908	76	21	&	&	CCONJ
hassl-908	76	22	lode	lode	PROPN
hassl-908	76	23	,	,	PUNCT
hassl-908	76	24	2015	2015	NUM
hassl-908	76	25	;	;	PUNCT
hassl-908	76	26	shbeilat	shbeilat	NOUN
hassl-908	76	27	,	,	PUNCT
hassl-908	76	28	2018	2018	NUM
hassl-908	76	29	)	)	PUNCT
hassl-908	76	30	.	.	PUNCT
hassl-908	77	1	based	base	VERB
hassl-908	77	2	on	on	ADP
hassl-908	77	3	the	the	DET
hassl-908	77	4	above	above	NOUN
hassl-908	77	5	,	,	PUNCT
hassl-908	77	6	the	the	DET
hassl-908	77	7	relationship	relationship	NOUN
hassl-908	77	8	between	between	ADP
hassl-908	77	9	disclosures	disclosure	NOUN
hassl-908	77	10	(	(	PUNCT
hassl-908	77	11	including	include	VERB
hassl-908	77	12	key	key	ADJ
hassl-908	77	13	audit	audit	NOUN
hassl-908	77	14	matters	matter	NOUN
hassl-908	77	15	)	)	PUNCT
hassl-908	77	16	and	and	CCONJ
hassl-908	77	17	earnings	earning	NOUN
hassl-908	77	18	management	management	NOUN
hassl-908	77	19	can	can	AUX
hassl-908	77	20	be	be	AUX
hassl-908	77	21	developed	develop	VERB
hassl-908	77	22	.	.	PUNCT
hassl-908	78	1	the	the	DET
hassl-908	78	2	following	follow	VERB
hassl-908	78	3	hypothesis	hypothesis	NOUN
hassl-908	78	4	can	can	AUX
hassl-908	78	5	be	be	AUX
hassl-908	78	6	formulated	formulate	VERB
hassl-908	78	7	as	as	SCONJ
hassl-908	78	8	follows	follow	VERB
hassl-908	78	9	:	:	PUNCT
hassl-908	78	10	h2	h2	NOUN
hassl-908	78	11	:	:	PUNCT
hassl-908	78	12	there	there	PRON
hassl-908	78	13	is	be	VERB
hassl-908	78	14	a	a	DET
hassl-908	78	15	significant	significant	ADJ
hassl-908	78	16	relationship	relationship	NOUN
hassl-908	78	17	between	between	ADP
hassl-908	78	18	key	key	ADJ
hassl-908	78	19	audit	audit	NOUN
hassl-908	78	20	matters	matter	NOUN
hassl-908	78	21	and	and	CCONJ
hassl-908	78	22	earnings	earning	NOUN
hassl-908	78	23	management	management	NOUN
hassl-908	78	24	.	.	PUNCT
hassl-908	79	1	2.3	2.3	NUM
hassl-908	79	2	.	.	PUNCT
hassl-908	80	1	audit	audit	NOUN
hassl-908	80	2	quality	quality	NOUN
hassl-908	80	3	and	and	CCONJ
hassl-908	80	4	earnings	earning	NOUN
hassl-908	80	5	management	management	NOUN
hassl-908	80	6	earnings	earning	NOUN
hassl-908	80	7	management	management	NOUN
hassl-908	80	8	indicates	indicate	VERB
hassl-908	80	9	the	the	DET
hassl-908	80	10	motivation	motivation	NOUN
hassl-908	80	11	of	of	ADP
hassl-908	80	12	management	management	NOUN
hassl-908	80	13	to	to	PART
hassl-908	80	14	use	use	VERB
hassl-908	80	15	estimation	estimation	NOUN
hassl-908	80	16	and	and	CCONJ
hassl-908	80	17	operating	operating	NOUN
hassl-908	80	18	decisions	decision	NOUN
hassl-908	80	19	to	to	PART
hassl-908	80	20	meet	meet	VERB
hassl-908	80	21	expected	expect	VERB
hassl-908	80	22	levels	level	NOUN
hassl-908	80	23	of	of	ADP
hassl-908	80	24	profits	profit	NOUN
hassl-908	80	25	.	.	PUNCT
hassl-908	81	1	to	to	PART
hassl-908	81	2	reduce	reduce	VERB
hassl-908	81	3	this	this	DET
hassl-908	81	4	problem	problem	NOUN
hassl-908	81	5	,	,	PUNCT
hassl-908	81	6	the	the	DET
hassl-908	81	7	external	external	ADJ
hassl-908	81	8	audit	audit	NOUN
hassl-908	81	9	plays	play	VERB
hassl-908	81	10	a	a	DET
hassl-908	81	11	control	control	NOUN
hassl-908	81	12	role	role	NOUN
hassl-908	81	13	to	to	PART
hassl-908	81	14	ensure	ensure	VERB
hassl-908	81	15	the	the	DET
hassl-908	81	16	quality	quality	NOUN
hassl-908	81	17	of	of	ADP
hassl-908	81	18	financial	financial	ADJ
hassl-908	81	19	statements	statement	NOUN
hassl-908	81	20	,	,	PUNCT
hassl-908	81	21	reduce	reduce	VERB
hassl-908	81	22	agency	agency	NOUN
hassl-908	81	23	costs	cost	NOUN
hassl-908	81	24	arising	arise	VERB
hassl-908	81	25	from	from	ADP
hassl-908	81	26	opportunistic	opportunistic	ADJ
hassl-908	81	27	behavior	behavior	NOUN
hassl-908	81	28	of	of	ADP
hassl-908	81	29	managers	manager	NOUN
hassl-908	81	30	,	,	PUNCT
hassl-908	81	31	reduce	reduce	VERB
hassl-908	81	32	asymmetric	asymmetric	ADJ
hassl-908	81	33	information	information	NOUN
hassl-908	81	34	between	between	ADP
hassl-908	81	35	corporations	corporation	NOUN
hassl-908	81	36	and	and	CCONJ
hassl-908	81	37	stakeholders	stakeholder	NOUN
hassl-908	81	38	,	,	PUNCT
hassl-908	81	39	and	and	CCONJ
hassl-908	81	40	help	help	VERB
hassl-908	81	41	the	the	DET
hassl-908	81	42	flow	flow	NOUN
hassl-908	81	43	of	of	ADP
hassl-908	81	44	useful	useful	ADJ
hassl-908	81	45	information	information	NOUN
hassl-908	81	46	into	into	ADP
hassl-908	81	47	the	the	DET
hassl-908	81	48	capital	capital	NOUN
hassl-908	81	49	market	market	NOUN
hassl-908	81	50	.	.	PUNCT
hassl-908	82	1	vital	vital	ADJ
hassl-908	82	2	auditor	auditor	NOUN
hassl-908	82	3	roles	role	NOUN
hassl-908	82	4	should	should	AUX
hassl-908	82	5	be	be	AUX
hassl-908	82	6	conducted	conduct	VERB
hassl-908	82	7	through	through	ADP
hassl-908	82	8	a	a	DET
hassl-908	82	9	deep	deep	ADJ
hassl-908	82	10	understanding	understanding	NOUN
hassl-908	82	11	of	of	ADP
hassl-908	82	12	businesses	business	NOUN
hassl-908	82	13	,	,	PUNCT
hassl-908	82	14	with	with	ADP
hassl-908	82	15	adequate	adequate	ADJ
hassl-908	82	16	skills	skill	NOUN
hassl-908	82	17	,	,	PUNCT
hassl-908	82	18	experience	experience	NOUN
hassl-908	82	19	,	,	PUNCT
hassl-908	82	20	and	and	CCONJ
hassl-908	82	21	sufficient	sufficient	ADJ
hassl-908	82	22	time	time	NOUN
hassl-908	82	23	to	to	PART
hassl-908	82	24	implement	implement	VERB
hassl-908	82	25	high	high	ADJ
hassl-908	82	26	-	-	PUNCT
hassl-908	82	27	quality	quality	NOUN
hassl-908	82	28	audit	audit	NOUN
hassl-908	82	29	practices	practice	NOUN
hassl-908	82	30	(	(	PUNCT
hassl-908	82	31	velte	velte	NOUN
hassl-908	82	32	&	&	CCONJ
hassl-908	82	33	issa	issa	PROPN
hassl-908	82	34	,	,	PUNCT
hassl-908	82	35	2019	2019	NUM
hassl-908	82	36	;	;	PUNCT
hassl-908	82	37	yasser	yasser	PROPN
hassl-908	82	38	&	&	CCONJ
hassl-908	82	39	soliman	soliman	PROPN
hassl-908	82	40	,	,	PUNCT
hassl-908	82	41	2018	2018	NUM
hassl-908	82	42	)	)	PUNCT
hassl-908	82	43	.	.	PUNCT
hassl-908	83	1	previous	previous	ADJ
hassl-908	83	2	studies	study	NOUN
hassl-908	83	3	on	on	ADP
hassl-908	83	4	audit	audit	NOUN
hassl-908	83	5	quality	quality	NOUN
hassl-908	83	6	and	and	CCONJ
hassl-908	83	7	earnings	earning	NOUN
hassl-908	83	8	management	management	NOUN
hassl-908	83	9	do	do	AUX
hassl-908	83	10	not	not	PART
hassl-908	83	11	agree	agree	VERB
hassl-908	83	12	on	on	ADP
hassl-908	83	13	the	the	DET
hassl-908	83	14	impact	impact	NOUN
hassl-908	83	15	of	of	ADP
hassl-908	83	16	audit	audit	NOUN
hassl-908	83	17	quality	quality	NOUN
hassl-908	83	18	,	,	PUNCT
hassl-908	83	19	whether	whether	SCONJ
hassl-908	83	20	it	it	PRON
hassl-908	83	21	is	be	AUX
hassl-908	83	22	measured	measure	VERB
hassl-908	83	23	by	by	ADP
hassl-908	83	24	firm	firm	ADJ
hassl-908	83	25	size	size	NOUN
hassl-908	83	26	,	,	PUNCT
hassl-908	83	27	audit	audit	NOUN
hassl-908	83	28	fees	fee	NOUN
hassl-908	83	29	,	,	PUNCT
hassl-908	83	30	the	the	DET
hassl-908	83	31	auditor	auditor	NOUN
hassl-908	83	32	's	's	PART
hassl-908	83	33	tenure	tenure	NOUN
hassl-908	83	34	,	,	PUNCT
hassl-908	83	35	the	the	DET
hassl-908	83	36	auditor	auditor	NOUN
hassl-908	83	37	's	's	PART
hassl-908	83	38	specialization	specialization	NOUN
hassl-908	83	39	,	,	PUNCT
hassl-908	83	40	or	or	CCONJ
hassl-908	83	41	the	the	DET
hassl-908	83	42	auditor	auditor	NOUN
hassl-908	83	43	's	's	PART
hassl-908	83	44	reputation	reputation	NOUN
hassl-908	83	45	.	.	PUNCT
hassl-908	84	1	nawaiseh	nawaiseh	PROPN
hassl-908	84	2	(	(	PUNCT
hassl-908	84	3	2016	2016	NUM
hassl-908	84	4	)	)	PUNCT
hassl-908	84	5	indicated	indicate	VERB
hassl-908	84	6	a	a	DET
hassl-908	84	7	negative	negative	ADJ
hassl-908	84	8	relationship	relationship	NOUN
hassl-908	84	9	between	between	ADP
hassl-908	84	10	discretionary	discretionary	ADJ
hassl-908	84	11	accrual	accrual	ADJ
hassl-908	84	12	and	and	CCONJ
hassl-908	84	13	the	the	DET
hassl-908	84	14	size	size	NOUN
hassl-908	84	15	of	of	ADP
hassl-908	84	16	the	the	DET
hassl-908	84	17	auditing	auditing	NOUN
hassl-908	84	18	firm	firm	NOUN
hassl-908	84	19	.	.	PUNCT
hassl-908	85	1	a	a	DET
hassl-908	85	2	negative	negative	ADJ
hassl-908	85	3	relationship	relationship	NOUN
hassl-908	85	4	with	with	ADP
hassl-908	85	5	the	the	DET
hassl-908	85	6	independence	independence	NOUN
hassl-908	85	7	,	,	PUNCT
hassl-908	85	8	audit	audit	NOUN
hassl-908	85	9	fees	fee	NOUN
hassl-908	85	10	and	and	CCONJ
hassl-908	85	11	specialization	specialization	NOUN
hassl-908	85	12	of	of	ADP
hassl-908	85	13	the	the	DET
hassl-908	85	14	auditor	auditor	NOUN
hassl-908	85	15	and	and	CCONJ
hassl-908	85	16	earnings	earning	NOUN
hassl-908	85	17	management	management	NOUN
hassl-908	85	18	were	be	AUX
hassl-908	85	19	also	also	ADV
hassl-908	85	20	proven	prove	VERB
hassl-908	85	21	(	(	PUNCT
hassl-908	85	22	almarayeh	almarayeh	ADJ
hassl-908	85	23	,	,	PUNCT
hassl-908	85	24	aibar	aibar	NOUN
hassl-908	85	25	-	-	PUNCT
hassl-908	85	26	guzmán	guzmán	NOUN
hassl-908	85	27	,	,	PUNCT
hassl-908	85	28	&	&	CCONJ
hassl-908	85	29	abdullatif	abdullatif	PROPN
hassl-908	85	30	,	,	PUNCT
hassl-908	85	31	2020	2020	NUM
hassl-908	85	32	;	;	PUNCT
hassl-908	85	33	sharf	sharf	PROPN
hassl-908	85	34	&	&	CCONJ
hassl-908	85	35	abu	abu	PROPN
hassl-908	85	36	-	-	PUNCT
hassl-908	85	37	nassar	nassar	PROPN
hassl-908	85	38	,	,	PUNCT
hassl-908	85	39	2021	2021	NUM
hassl-908	85	40	;	;	PUNCT
hassl-908	85	41	wasan	wasan	PROPN
hassl-908	85	42	&	&	CCONJ
hassl-908	85	43	mulchandani	mulchandani	ADJ
hassl-908	85	44	,	,	PUNCT
hassl-908	85	45	2020	2020	NUM
hassl-908	85	46	)	)	PUNCT
hassl-908	85	47	.	.	PUNCT
hassl-908	86	1	jordan	jordan	PROPN
hassl-908	86	2	,	,	PUNCT
hassl-908	86	3	clark	clark	PROPN
hassl-908	86	4	,	,	PUNCT
hassl-908	86	5	&	&	CCONJ
hassl-908	86	6	hames	hames	PROPN
hassl-908	86	7	(	(	PUNCT
hassl-908	86	8	2010	2010	NUM
hassl-908	86	9	)	)	PUNCT
hassl-908	86	10	and	and	CCONJ
hassl-908	86	11	almarayeh	almarayeh	NOUN
hassl-908	86	12	et	et	PROPN
hassl-908	86	13	al	al	PROPN
hassl-908	86	14	.	.	PROPN
hassl-908	86	15	(	(	PUNCT
hassl-908	86	16	2020	2020	NUM
hassl-908	86	17	)	)	PUNCT
hassl-908	86	18	showed	show	VERB
hassl-908	86	19	that	that	SCONJ
hassl-908	86	20	higher	high	ADJ
hassl-908	86	21	audit	audit	NOUN
hassl-908	86	22	quality	quality	NOUN
hassl-908	86	23	does	do	AUX
hassl-908	86	24	not	not	PART
hassl-908	86	25	mean	mean	VERB
hassl-908	86	26	higher	high	ADJ
hassl-908	86	27	earnings	earning	NOUN
hassl-908	86	28	quality	quality	NOUN
hassl-908	86	29	,	,	PUNCT
hassl-908	86	30	and	and	CCONJ
hassl-908	86	31	there	there	PRON
hassl-908	86	32	was	be	VERB
hassl-908	86	33	no	no	DET
hassl-908	86	34	relationship	relationship	NOUN
hassl-908	86	35	between	between	ADP
hassl-908	86	36	earnings	earning	NOUN
hassl-908	86	37	management	management	NOUN
hassl-908	86	38	and	and	CCONJ
hassl-908	86	39	the	the	DET
hassl-908	86	40	audit	audit	NOUN
hassl-908	86	41	firm	firm	NOUN
hassl-908	86	42	being	be	AUX
hassl-908	86	43	one	one	NUM
hassl-908	86	44	of	of	ADP
hassl-908	86	45	the	the	DET
hassl-908	86	46	big	big	ADJ
hassl-908	86	47	four	four	NUM
hassl-908	86	48	.	.	PUNCT
hassl-908	87	1	but	but	CCONJ
hassl-908	87	2	others	other	NOUN
hassl-908	87	3	such	such	ADJ
hassl-908	87	4	as	as	ADP
hassl-908	87	5	lopes	lope	NOUN
hassl-908	87	6	(	(	PUNCT
hassl-908	87	7	2018	2018	NUM
hassl-908	87	8	)	)	PUNCT
hassl-908	87	9	told	tell	VERB
hassl-908	87	10	that	that	SCONJ
hassl-908	87	11	the	the	DET
hassl-908	87	12	level	level	NOUN
hassl-908	87	13	of	of	ADP
hassl-908	87	14	earnings	earning	NOUN
hassl-908	87	15	management	management	NOUN
hassl-908	87	16	is	be	AUX
hassl-908	87	17	significantly	significantly	ADV
hassl-908	87	18	lower	low	ADJ
hassl-908	87	19	among	among	ADP
hassl-908	87	20	companies	company	NOUN
hassl-908	87	21	contracting	contract	VERB
hassl-908	87	22	one	one	NUM
hassl-908	87	23	of	of	ADP
hassl-908	87	24	the	the	DET
hassl-908	87	25	big	big	ADJ
hassl-908	87	26	four	four	NUM
hassl-908	87	27	audit	audit	NOUN
hassl-908	87	28	firms	firm	NOUN
hassl-908	87	29	compared	compare	VERB
hassl-908	87	30	to	to	ADP
hassl-908	87	31	companies	company	NOUN
hassl-908	87	32	using	use	VERB
hassl-908	87	33	a	a	DET
hassl-908	87	34	non	non	ADJ
hassl-908	87	35	-	-	ADJ
hassl-908	87	36	big	big	ADJ
hassl-908	87	37	four	four	NUM
hassl-908	87	38	audit	audit	NOUN
hassl-908	87	39	firm	firm	NOUN
hassl-908	87	40	.	.	PUNCT
hassl-908	88	1	hegazy	hegazy	ADV
hassl-908	88	2	,	,	PUNCT
hassl-908	88	3	al	al	PROPN
hassl-908	88	4	sabagh	sabagh	PROPN
hassl-908	88	5	,	,	PUNCT
hassl-908	88	6	&	&	CCONJ
hassl-908	88	7	hamdy	hamdy	PROPN
hassl-908	88	8	(	(	PUNCT
hassl-908	88	9	2015	2015	NUM
hassl-908	88	10	)	)	PUNCT
hassl-908	88	11	concluded	conclude	VERB
hassl-908	88	12	that	that	SCONJ
hassl-908	88	13	a	a	DET
hassl-908	88	14	specialized	specialized	ADJ
hassl-908	88	15	auditor	auditor	NOUN
hassl-908	88	16	is	be	AUX
hassl-908	88	17	associated	associate	VERB
hassl-908	88	18	with	with	ADP
hassl-908	88	19	less	less	ADJ
hassl-908	88	20	earnings	earning	NOUN
hassl-908	88	21	management	management	NOUN
hassl-908	88	22	than	than	ADP
hassl-908	88	23	a	a	DET
hassl-908	88	24	non	non	ADJ
hassl-908	88	25	-	-	ADJ
hassl-908	88	26	specialist	specialist	ADJ
hassl-908	88	27	auditor	auditor	NOUN
hassl-908	88	28	,	,	PUNCT
hassl-908	88	29	and	and	CCONJ
hassl-908	88	30	there	there	PRON
hassl-908	88	31	is	be	VERB
hassl-908	88	32	a	a	DET
hassl-908	88	33	relationship	relationship	NOUN
hassl-908	88	34	between	between	ADP
hassl-908	88	35	earnings	earning	NOUN
hassl-908	88	36	management	management	NOUN
hassl-908	88	37	and	and	CCONJ
hassl-908	88	38	the	the	DET
hassl-908	88	39	auditor	auditor	NOUN
hassl-908	88	40	’s	’s	PART
hassl-908	88	41	specialization	specialization	NOUN
hassl-908	88	42	.	.	PUNCT
hassl-908	89	1	yes	yes	INTJ
hassl-908	89	2	humanities	humanity	NOUN
hassl-908	89	3	and	and	CCONJ
hassl-908	89	4	social	social	ADJ
hassl-908	89	5	sciences	science	NOUN
hassl-908	89	6	letters	letter	NOUN
hassl-908	89	7	,	,	PUNCT
hassl-908	89	8	2021	2021	NUM
hassl-908	89	9	,	,	PUNCT
hassl-908	89	10	9(4	9(4	NUM
hassl-908	89	11	):	):	PUNCT
hassl-908	89	12	403	403	NUM
hassl-908	89	13	-	-	SYM
hassl-908	89	14	416	416	NUM
hassl-908	89	15	407	407	NUM
hassl-908	89	16	©	©	PROPN
hassl-908	89	17	2021	2021	NUM
hassl-908	89	18	conscientia	conscientia	PROPN
hassl-908	89	19	beam	beam	PROPN
hassl-908	89	20	.	.	PUNCT
hassl-908	90	1	all	all	DET
hassl-908	90	2	rights	right	NOUN
hassl-908	90	3	reserved	reserve	VERB
hassl-908	90	4	.	.	PUNCT
hassl-908	91	1	sumiadji	sumiadji	PROPN
hassl-908	91	2	,	,	PUNCT
hassl-908	91	3	grahita	grahita	NOUN
hassl-908	91	4	,	,	PUNCT
hassl-908	91	5	&	&	CCONJ
hassl-908	91	6	edi	edi	PROPN
hassl-908	91	7	(	(	PUNCT
hassl-908	91	8	2019	2019	NUM
hassl-908	91	9	)	)	PUNCT
hassl-908	91	10	indicated	indicate	VERB
hassl-908	91	11	a	a	DET
hassl-908	91	12	positive	positive	ADJ
hassl-908	91	13	effect	effect	NOUN
hassl-908	91	14	between	between	ADP
hassl-908	91	15	the	the	DET
hassl-908	91	16	tenure	tenure	NOUN
hassl-908	91	17	of	of	ADP
hassl-908	91	18	the	the	DET
hassl-908	91	19	auditor	auditor	NOUN
hassl-908	91	20	and	and	CCONJ
hassl-908	91	21	earnings	earning	NOUN
hassl-908	91	22	management	management	NOUN
hassl-908	91	23	.	.	PUNCT
hassl-908	92	1	auditor	auditor	NOUN
hassl-908	92	2	tenure	tenure	NOUN
hassl-908	92	3	has	have	VERB
hassl-908	92	4	a	a	DET
hassl-908	92	5	significant	significant	ADJ
hassl-908	92	6	relationship	relationship	NOUN
hassl-908	92	7	with	with	ADP
hassl-908	92	8	earnings	earning	NOUN
hassl-908	92	9	management	management	NOUN
hassl-908	92	10	and	and	CCONJ
hassl-908	92	11	minimizes	minimize	VERB
hassl-908	92	12	earnings	earning	NOUN
hassl-908	92	13	manipulation	manipulation	NOUN
hassl-908	92	14	(	(	PUNCT
hassl-908	92	15	ibrahim	ibrahim	PROPN
hassl-908	92	16	,	,	PUNCT
hassl-908	92	17	mansor	mansor	PROPN
hassl-908	92	18	,	,	PUNCT
hassl-908	92	19	&	&	CCONJ
hassl-908	92	20	ahmad	ahmad	PROPN
hassl-908	92	21	,	,	PUNCT
hassl-908	92	22	2020	2020	NUM
hassl-908	92	23	;	;	PUNCT
hassl-908	92	24	putra	putra	PROPN
hassl-908	92	25	&	&	CCONJ
hassl-908	92	26	fitomela	fitomela	PROPN
hassl-908	92	27	,	,	PUNCT
hassl-908	92	28	2019	2019	NUM
hassl-908	92	29	;	;	PUNCT
hassl-908	92	30	yasser	yasser	PROPN
hassl-908	92	31	&	&	CCONJ
hassl-908	92	32	soliman	soliman	PROPN
hassl-908	92	33	,	,	PUNCT
hassl-908	92	34	2018	2018	NUM
hassl-908	92	35	)	)	PUNCT
hassl-908	92	36	.	.	PUNCT
hassl-908	93	1	based	base	VERB
hassl-908	93	2	on	on	ADP
hassl-908	93	3	the	the	DET
hassl-908	93	4	above	above	ADJ
hassl-908	93	5	issues	issue	NOUN
hassl-908	93	6	and	and	CCONJ
hassl-908	93	7	the	the	DET
hassl-908	93	8	inconclusive	inconclusive	ADJ
hassl-908	93	9	results	result	NOUN
hassl-908	93	10	of	of	ADP
hassl-908	93	11	previous	previous	ADJ
hassl-908	93	12	studies	study	NOUN
hassl-908	93	13	,	,	PUNCT
hassl-908	93	14	this	this	DET
hassl-908	93	15	study	study	NOUN
hassl-908	93	16	examines	examine	VERB
hassl-908	93	17	the	the	DET
hassl-908	93	18	mediating	mediate	VERB
hassl-908	93	19	effects	effect	NOUN
hassl-908	93	20	of	of	ADP
hassl-908	93	21	key	key	ADJ
hassl-908	93	22	audit	audit	NOUN
hassl-908	93	23	matters	matter	VERB
hassl-908	93	24	on	on	ADP
hassl-908	93	25	the	the	DET
hassl-908	93	26	relationship	relationship	NOUN
hassl-908	93	27	between	between	ADP
hassl-908	93	28	audit	audit	NOUN
hassl-908	93	29	quality	quality	NOUN
hassl-908	93	30	and	and	CCONJ
hassl-908	93	31	earnings	earning	NOUN
hassl-908	93	32	management	management	NOUN
hassl-908	93	33	in	in	ADP
hassl-908	93	34	an	an	DET
hassl-908	93	35	emerging	emerge	VERB
hassl-908	93	36	environment	environment	NOUN
hassl-908	93	37	such	such	ADJ
hassl-908	93	38	as	as	ADP
hassl-908	93	39	jordan	jordan	PROPN
hassl-908	93	40	’s	’s	PART
hassl-908	93	41	.	.	PUNCT
hassl-908	94	1	the	the	DET
hassl-908	94	2	following	follow	VERB
hassl-908	94	3	hypotheses	hypothesis	NOUN
hassl-908	94	4	can	can	AUX
hassl-908	94	5	be	be	AUX
hassl-908	94	6	formulated	formulate	VERB
hassl-908	94	7	:	:	PUNCT
hassl-908	94	8	h3	h3	NOUN
hassl-908	94	9	:	:	PUNCT
hassl-908	94	10	there	there	PRON
hassl-908	94	11	is	be	VERB
hassl-908	94	12	a	a	DET
hassl-908	94	13	significant	significant	ADJ
hassl-908	94	14	relationship	relationship	NOUN
hassl-908	94	15	between	between	ADP
hassl-908	94	16	audit	audit	NOUN
hassl-908	94	17	quality	quality	NOUN
hassl-908	94	18	and	and	CCONJ
hassl-908	94	19	earnings	earning	NOUN
hassl-908	94	20	management	management	NOUN
hassl-908	94	21	.	.	PUNCT
hassl-908	95	1	h4	h4	NOUN
hassl-908	95	2	:	:	PUNCT
hassl-908	95	3	there	there	PRON
hassl-908	95	4	is	be	VERB
hassl-908	95	5	a	a	DET
hassl-908	95	6	significant	significant	ADJ
hassl-908	95	7	relationship	relationship	NOUN
hassl-908	95	8	between	between	ADP
hassl-908	95	9	audit	audit	NOUN
hassl-908	95	10	quality	quality	NOUN
hassl-908	95	11	and	and	CCONJ
hassl-908	95	12	earnings	earning	NOUN
hassl-908	95	13	management	management	NOUN
hassl-908	95	14	considering	consider	VERB
hassl-908	95	15	key	key	ADJ
hassl-908	95	16	audit	audit	NOUN
hassl-908	95	17	matters	matter	NOUN
hassl-908	95	18	as	as	ADP
hassl-908	95	19	a	a	DET
hassl-908	95	20	mediating	mediate	VERB
hassl-908	95	21	variable	variable	NOUN
hassl-908	95	22	.	.	PUNCT
hassl-908	96	1	3	3	X
hassl-908	96	2	.	.	X
hassl-908	96	3	research	research	NOUN
hassl-908	96	4	methodology	methodology	NOUN
hassl-908	96	5	3.1	3.1	NUM
hassl-908	96	6	.	.	PUNCT
hassl-908	97	1	population	population	NOUN
hassl-908	97	2	and	and	CCONJ
hassl-908	97	3	sample	sample	VERB
hassl-908	97	4	the	the	DET
hassl-908	97	5	study	study	NOUN
hassl-908	97	6	examines	examine	VERB
hassl-908	97	7	all	all	DET
hassl-908	97	8	industrial	industrial	ADJ
hassl-908	97	9	and	and	CCONJ
hassl-908	97	10	service	service	NOUN
hassl-908	97	11	companies	company	NOUN
hassl-908	97	12	listed	list	VERB
hassl-908	97	13	on	on	ADP
hassl-908	97	14	the	the	DET
hassl-908	97	15	amman	amman	PROPN
hassl-908	97	16	stock	stock	PROPN
hassl-908	97	17	exchange	exchange	PROPN
hassl-908	97	18	(	(	PUNCT
hassl-908	97	19	ase	ase	NOUN
hassl-908	97	20	)	)	PUNCT
hassl-908	97	21	for	for	ADP
hassl-908	97	22	the	the	DET
hassl-908	97	23	period	period	NOUN
hassl-908	97	24	from	from	ADP
hassl-908	97	25	2017	2017	NUM
hassl-908	97	26	to	to	ADP
hassl-908	97	27	2019	2019	NUM
hassl-908	97	28	.	.	PUNCT
hassl-908	98	1	the	the	DET
hassl-908	98	2	industrial	industrial	ADJ
hassl-908	98	3	and	and	CCONJ
hassl-908	98	4	service	service	NOUN
hassl-908	98	5	sectors	sector	NOUN
hassl-908	98	6	were	be	AUX
hassl-908	98	7	chosen	choose	VERB
hassl-908	98	8	because	because	SCONJ
hassl-908	98	9	of	of	ADP
hassl-908	98	10	their	their	PRON
hassl-908	98	11	importance	importance	NOUN
hassl-908	98	12	to	to	ADP
hassl-908	98	13	the	the	DET
hassl-908	98	14	jordanian	jordanian	ADJ
hassl-908	98	15	economy	economy	NOUN
hassl-908	98	16	,	,	PUNCT
hassl-908	98	17	as	as	SCONJ
hassl-908	98	18	they	they	PRON
hassl-908	98	19	account	account	VERB
hassl-908	98	20	for	for	ADP
hassl-908	98	21	more	more	ADJ
hassl-908	98	22	than	than	ADP
hassl-908	98	23	a	a	PRON
hassl-908	98	24	quarter	quarter	NOUN
hassl-908	98	25	of	of	ADP
hassl-908	98	26	the	the	DET
hassl-908	98	27	national	national	ADJ
hassl-908	98	28	economy	economy	NOUN
hassl-908	98	29	(	(	PUNCT
hassl-908	98	30	almarayeh	almarayeh	NOUN
hassl-908	98	31	et	et	PROPN
hassl-908	98	32	al	al	PROPN
hassl-908	98	33	.	.	PROPN
hassl-908	98	34	,	,	PUNCT
hassl-908	98	35	2020	2020	NUM
hassl-908	98	36	)	)	PUNCT
hassl-908	98	37	.	.	PUNCT
hassl-908	99	1	the	the	DET
hassl-908	99	2	total	total	ADJ
hassl-908	99	3	number	number	NOUN
hassl-908	99	4	of	of	ADP
hassl-908	99	5	companies	company	NOUN
hassl-908	99	6	listed	list	VERB
hassl-908	99	7	on	on	ADP
hassl-908	99	8	the	the	DET
hassl-908	99	9	ase	ase	NOUN
hassl-908	99	10	in	in	ADP
hassl-908	99	11	2019	2019	NUM
hassl-908	99	12	was	be	AUX
hassl-908	99	13	132	132	NUM
hassl-908	99	14	.	.	PUNCT
hassl-908	100	1	however	however	ADV
hassl-908	100	2	,	,	PUNCT
hassl-908	100	3	for	for	ADP
hassl-908	100	4	this	this	DET
hassl-908	100	5	study	study	NOUN
hassl-908	100	6	,	,	PUNCT
hassl-908	100	7	data	datum	NOUN
hassl-908	100	8	for	for	ADP
hassl-908	100	9	27	27	NUM
hassl-908	100	10	of	of	ADP
hassl-908	100	11	these	these	DET
hassl-908	100	12	companies	company	NOUN
hassl-908	100	13	were	be	AUX
hassl-908	100	14	deleted	delete	VERB
hassl-908	100	15	due	due	ADP
hassl-908	100	16	to	to	ADP
hassl-908	100	17	their	their	PRON
hassl-908	100	18	unavailability	unavailability	NOUN
hassl-908	100	19	of	of	ADP
hassl-908	100	20	annual	annual	ADJ
hassl-908	100	21	reports	report	NOUN
hassl-908	100	22	,	,	PUNCT
hassl-908	100	23	or	or	CCONJ
hassl-908	100	24	due	due	ADP
hassl-908	100	25	to	to	ADP
hassl-908	100	26	insufficient	insufficient	ADJ
hassl-908	100	27	financial	financial	ADJ
hassl-908	100	28	data	datum	NOUN
hassl-908	100	29	.	.	PUNCT
hassl-908	101	1	thus	thus	ADV
hassl-908	101	2	,	,	PUNCT
hassl-908	101	3	the	the	DET
hassl-908	101	4	final	final	ADJ
hassl-908	101	5	dataset	dataset	NOUN
hassl-908	101	6	contains	contain	VERB
hassl-908	101	7	315	315	NUM
hassl-908	101	8	firm	firm	ADJ
hassl-908	101	9	-	-	PUNCT
hassl-908	101	10	year	year	NOUN
hassl-908	101	11	observations	observation	NOUN
hassl-908	101	12	of	of	ADP
hassl-908	101	13	companies	company	NOUN
hassl-908	101	14	listed	list	VERB
hassl-908	101	15	on	on	ADP
hassl-908	101	16	the	the	DET
hassl-908	101	17	amman	amman	PROPN
hassl-908	101	18	stock	stock	PROPN
hassl-908	101	19	exchange	exchange	PROPN
hassl-908	101	20	that	that	PRON
hassl-908	101	21	span	span	VERB
hassl-908	101	22	from	from	ADP
hassl-908	101	23	2017	2017	NUM
hassl-908	101	24	to	to	ADP
hassl-908	101	25	2019	2019	NUM
hassl-908	101	26	,	,	PUNCT
hassl-908	101	27	and	and	CCONJ
hassl-908	101	28	the	the	DET
hassl-908	101	29	observations	observation	NOUN
hassl-908	101	30	were	be	AUX
hassl-908	101	31	surveyed	survey	VERB
hassl-908	101	32	from	from	ADP
hassl-908	101	33	the	the	DET
hassl-908	101	34	annual	annual	ADJ
hassl-908	101	35	reports	report	NOUN
hassl-908	101	36	of	of	ADP
hassl-908	101	37	the	the	DET
hassl-908	101	38	sampled	sample	VERB
hassl-908	101	39	corporations	corporation	NOUN
hassl-908	101	40	.	.	PUNCT
hassl-908	102	1	this	this	DET
hassl-908	102	2	research	research	NOUN
hassl-908	102	3	carried	carry	VERB
hassl-908	102	4	out	out	ADP
hassl-908	102	5	hypothesis	hypothesis	NOUN
hassl-908	102	6	testing	testing	NOUN
hassl-908	102	7	mainly	mainly	ADV
hassl-908	102	8	using	use	VERB
hassl-908	102	9	multiple	multiple	ADJ
hassl-908	102	10	linear	linear	ADJ
hassl-908	102	11	regression	regression	NOUN
hassl-908	102	12	analysis	analysis	NOUN
hassl-908	102	13	to	to	PART
hassl-908	102	14	execute	execute	VERB
hassl-908	102	15	the	the	DET
hassl-908	102	16	research	research	NOUN
hassl-908	102	17	model	model	NOUN
hassl-908	102	18	and	and	CCONJ
hassl-908	102	19	establish	establish	VERB
hassl-908	102	20	the	the	DET
hassl-908	102	21	relationship	relationship	NOUN
hassl-908	102	22	between	between	ADP
hassl-908	102	23	the	the	DET
hassl-908	102	24	independent	independent	ADJ
hassl-908	102	25	and	and	CCONJ
hassl-908	102	26	dependent	dependent	ADJ
hassl-908	102	27	variables	variable	NOUN
hassl-908	102	28	.	.	PUNCT
hassl-908	103	1	3.2	3.2	NUM
hassl-908	103	2	.	.	PUNCT
hassl-908	104	1	variables	variable	NOUN
hassl-908	104	2	measures	measure	NOUN
hassl-908	104	3	and	and	CCONJ
hassl-908	104	4	research	research	NOUN
hassl-908	104	5	model	model	NOUN
hassl-908	104	6	this	this	DET
hassl-908	104	7	study	study	NOUN
hassl-908	104	8	used	use	VERB
hassl-908	104	9	descriptive	descriptive	ADJ
hassl-908	104	10	and	and	CCONJ
hassl-908	104	11	quantitative	quantitative	ADJ
hassl-908	104	12	methods	method	NOUN
hassl-908	104	13	to	to	PART
hassl-908	104	14	collect	collect	VERB
hassl-908	104	15	data	datum	NOUN
hassl-908	104	16	and	and	CCONJ
hassl-908	104	17	analyze	analyze	VERB
hassl-908	104	18	the	the	DET
hassl-908	104	19	annual	annual	ADJ
hassl-908	104	20	reports	report	NOUN
hassl-908	104	21	of	of	ADP
hassl-908	104	22	the	the	DET
hassl-908	104	23	industrial	industrial	ADJ
hassl-908	104	24	corporations	corporation	NOUN
hassl-908	104	25	listed	list	VERB
hassl-908	104	26	on	on	ADP
hassl-908	104	27	the	the	DET
hassl-908	104	28	ase	ase	NOUN
hassl-908	104	29	during	during	ADP
hassl-908	104	30	the	the	DET
hassl-908	104	31	period	period	NOUN
hassl-908	104	32	from	from	ADP
hassl-908	104	33	2017	2017	NUM
hassl-908	104	34	to	to	ADP
hassl-908	104	35	2019	2019	NUM
hassl-908	104	36	,	,	PUNCT
hassl-908	104	37	and	and	CCONJ
hassl-908	104	38	gathers	gather	VERB
hassl-908	104	39	the	the	DET
hassl-908	104	40	relevant	relevant	ADJ
hassl-908	104	41	data	datum	NOUN
hassl-908	104	42	about	about	ADP
hassl-908	104	43	the	the	DET
hassl-908	104	44	study	study	NOUN
hassl-908	104	45	variables	variable	NOUN
hassl-908	104	46	,	,	PUNCT
hassl-908	104	47	key	key	ADJ
hassl-908	104	48	audit	audit	NOUN
hassl-908	104	49	matters	matter	NOUN
hassl-908	104	50	(	(	PUNCT
hassl-908	104	51	kams	kams	PROPN
hassl-908	104	52	)	)	PUNCT
hassl-908	104	53	,	,	PUNCT
hassl-908	104	54	audit	audit	NOUN
hassl-908	104	55	quality	quality	NOUN
hassl-908	104	56	(	(	PUNCT
hassl-908	104	57	aq	aq	NOUN
hassl-908	104	58	)	)	PUNCT
hassl-908	104	59	and	and	CCONJ
hassl-908	104	60	earnings	earning	NOUN
hassl-908	104	61	management	management	NOUN
hassl-908	104	62	(	(	PUNCT
hassl-908	104	63	em	em	PRON
hassl-908	104	64	)	)	PUNCT
hassl-908	104	65	.	.	PUNCT
hassl-908	105	1	the	the	DET
hassl-908	105	2	study	study	NOUN
hassl-908	105	3	used	use	VERB
hassl-908	105	4	key	key	ADJ
hassl-908	105	5	audit	audit	NOUN
hassl-908	105	6	matters	matter	NOUN
hassl-908	105	7	as	as	ADP
hassl-908	105	8	a	a	DET
hassl-908	105	9	mediating	mediate	VERB
hassl-908	105	10	variable	variable	NOUN
hassl-908	105	11	for	for	ADP
hassl-908	105	12	the	the	DET
hassl-908	105	13	relationship	relationship	NOUN
hassl-908	105	14	between	between	ADP
hassl-908	105	15	audit	audit	NOUN
hassl-908	105	16	quality	quality	NOUN
hassl-908	105	17	and	and	CCONJ
hassl-908	105	18	earnings	earning	NOUN
hassl-908	105	19	management	management	NOUN
hassl-908	105	20	.	.	PUNCT
hassl-908	106	1	in	in	ADP
hassl-908	106	2	addition	addition	NOUN
hassl-908	106	3	,	,	PUNCT
hassl-908	106	4	the	the	DET
hassl-908	106	5	study	study	NOUN
hassl-908	106	6	used	use	VERB
hassl-908	106	7	four	four	NUM
hassl-908	106	8	control	control	NOUN
hassl-908	106	9	variables	variable	NOUN
hassl-908	106	10	:	:	PUNCT
hassl-908	106	11	company	company	NOUN
hassl-908	106	12	size	size	NOUN
hassl-908	106	13	,	,	PUNCT
hassl-908	106	14	degree	degree	NOUN
hassl-908	106	15	of	of	ADP
hassl-908	106	16	financial	financial	ADJ
hassl-908	106	17	leverage	leverage	NOUN
hassl-908	106	18	,	,	PUNCT
hassl-908	106	19	degree	degree	NOUN
hassl-908	106	20	of	of	ADP
hassl-908	106	21	liquidity	liquidity	NOUN
hassl-908	106	22	,	,	PUNCT
hassl-908	106	23	and	and	CCONJ
hassl-908	106	24	profitability	profitability	NOUN
hassl-908	106	25	.	.	PUNCT
hassl-908	107	1	3.2.1	3.2.1	NUM
hassl-908	107	2	.	.	PUNCT
hassl-908	107	3	earnings	earning	NOUN
hassl-908	107	4	management	management	NOUN
hassl-908	107	5	(	(	PUNCT
hassl-908	107	6	em	em	NOUN
hassl-908	107	7	)	)	PUNCT
hassl-908	107	8	earnings	earning	NOUN
hassl-908	107	9	management	management	NOUN
hassl-908	107	10	is	be	AUX
hassl-908	107	11	employed	employ	VERB
hassl-908	107	12	by	by	ADP
hassl-908	107	13	a	a	DET
hassl-908	107	14	corporation	corporation	NOUN
hassl-908	107	15	’s	’s	PART
hassl-908	107	16	management	management	NOUN
hassl-908	107	17	to	to	PART
hassl-908	107	18	amend	amend	VERB
hassl-908	107	19	financial	financial	ADJ
hassl-908	107	20	reports	report	NOUN
hassl-908	107	21	and	and	CCONJ
hassl-908	107	22	make	make	VERB
hassl-908	107	23	amendments	amendment	NOUN
hassl-908	107	24	or	or	CCONJ
hassl-908	107	25	updates	update	NOUN
hassl-908	107	26	for	for	ADP
hassl-908	107	27	contractual	contractual	ADJ
hassl-908	107	28	returns	return	NOUN
hassl-908	107	29	based	base	VERB
hassl-908	107	30	on	on	ADP
hassl-908	107	31	the	the	DET
hassl-908	107	32	accounting	accounting	NOUN
hassl-908	107	33	data	datum	NOUN
hassl-908	107	34	to	to	PART
hassl-908	107	35	improve	improve	VERB
hassl-908	107	36	the	the	DET
hassl-908	107	37	performance	performance	NOUN
hassl-908	107	38	of	of	ADP
hassl-908	107	39	the	the	DET
hassl-908	107	40	facility	facility	NOUN
hassl-908	107	41	or	or	CCONJ
hassl-908	107	42	to	to	PART
hassl-908	107	43	mislead	mislead	VERB
hassl-908	107	44	the	the	DET
hassl-908	107	45	users	user	NOUN
hassl-908	107	46	of	of	ADP
hassl-908	107	47	the	the	DET
hassl-908	107	48	financial	financial	ADJ
hassl-908	107	49	reports	report	NOUN
hassl-908	107	50	(	(	PUNCT
hassl-908	107	51	nawaiseh	nawaiseh	PROPN
hassl-908	107	52	,	,	PUNCT
hassl-908	107	53	2016	2016	NUM
hassl-908	107	54	)	)	PUNCT
hassl-908	107	55	.	.	PUNCT
hassl-908	108	1	usually	usually	ADV
hassl-908	108	2	,	,	PUNCT
hassl-908	108	3	earnings	earning	NOUN
hassl-908	108	4	management	management	NOUN
hassl-908	108	5	is	be	AUX
hassl-908	108	6	measured	measure	VERB
hassl-908	108	7	by	by	ADP
hassl-908	108	8	discretionary	discretionary	ADJ
hassl-908	108	9	accruals	accrual	NOUN
hassl-908	108	10	,	,	PUNCT
hassl-908	108	11	as	as	SCONJ
hassl-908	108	12	earnings	earning	NOUN
hassl-908	108	13	management	management	NOUN
hassl-908	108	14	is	be	AUX
hassl-908	108	15	derived	derive	VERB
hassl-908	108	16	from	from	ADP
hassl-908	108	17	applying	apply	VERB
hassl-908	108	18	the	the	DET
hassl-908	108	19	accrual	accrual	ADJ
hassl-908	108	20	basis	basis	NOUN
hassl-908	108	21	.	.	PUNCT
hassl-908	109	1	accruals	accrual	NOUN
hassl-908	109	2	include	include	VERB
hassl-908	109	3	a	a	DET
hassl-908	109	4	wide	wide	ADJ
hassl-908	109	5	range	range	NOUN
hassl-908	109	6	of	of	ADP
hassl-908	109	7	earnings	earning	NOUN
hassl-908	109	8	management	management	NOUN
hassl-908	109	9	techniques	technique	NOUN
hassl-908	109	10	available	available	ADJ
hassl-908	109	11	for	for	ADP
hassl-908	109	12	managers	manager	NOUN
hassl-908	109	13	when	when	SCONJ
hassl-908	109	14	preparing	prepare	VERB
hassl-908	109	15	financial	financial	ADJ
hassl-908	109	16	statements	statement	NOUN
hassl-908	109	17	.	.	PUNCT
hassl-908	110	1	the	the	DET
hassl-908	110	2	dependent	dependent	ADJ
hassl-908	110	3	variable	variable	NOUN
hassl-908	110	4	in	in	ADP
hassl-908	110	5	this	this	DET
hassl-908	110	6	study	study	NOUN
hassl-908	110	7	is	be	AUX
hassl-908	110	8	earnings	earning	NOUN
hassl-908	110	9	management	management	NOUN
hassl-908	110	10	,	,	PUNCT
hassl-908	110	11	and	and	CCONJ
hassl-908	110	12	discretionary	discretionary	ADJ
hassl-908	110	13	accruals	accrual	NOUN
hassl-908	110	14	were	be	AUX
hassl-908	110	15	applied	apply	VERB
hassl-908	110	16	as	as	ADP
hassl-908	110	17	a	a	DET
hassl-908	110	18	proxy	proxy	NOUN
hassl-908	110	19	for	for	ADP
hassl-908	110	20	earnings	earning	NOUN
hassl-908	110	21	management	management	NOUN
hassl-908	110	22	(	(	PUNCT
hassl-908	110	23	islam	islam	PROPN
hassl-908	110	24	,	,	PUNCT
hassl-908	110	25	ali	ali	PROPN
hassl-908	110	26	,	,	PUNCT
hassl-908	110	27	&	&	CCONJ
hassl-908	110	28	ahmad	ahmad	PROPN
hassl-908	110	29	,	,	PUNCT
hassl-908	110	30	2011	2011	NUM
hassl-908	110	31	)	)	PUNCT
hassl-908	110	32	.	.	PUNCT
hassl-908	111	1	the	the	DET
hassl-908	111	2	modified	modify	VERB
hassl-908	111	3	jones	jones	PROPN
hassl-908	111	4	model	model	PROPN
hassl-908	111	5	is	be	AUX
hassl-908	111	6	the	the	DET
hassl-908	111	7	most	most	ADV
hassl-908	111	8	powerful	powerful	ADJ
hassl-908	111	9	of	of	ADP
hassl-908	111	10	the	the	DET
hassl-908	111	11	existing	exist	VERB
hassl-908	111	12	models	model	NOUN
hassl-908	111	13	for	for	ADP
hassl-908	111	14	estimating	estimate	VERB
hassl-908	111	15	discretionary	discretionary	ADJ
hassl-908	111	16	accruals	accrual	NOUN
hassl-908	111	17	(	(	PUNCT
hassl-908	111	18	islam	islam	PROPN
hassl-908	111	19	et	et	PROPN
hassl-908	111	20	al	al	PROPN
hassl-908	111	21	.	.	PROPN
hassl-908	111	22	,	,	PUNCT
hassl-908	111	23	2011	2011	NUM
hassl-908	111	24	;	;	PUNCT
hassl-908	111	25	nia	nia	PROPN
hassl-908	111	26	&	&	CCONJ
hassl-908	111	27	sarchah	sarchah	PROPN
hassl-908	111	28	,	,	PUNCT
hassl-908	111	29	2014	2014	NUM
hassl-908	111	30	)	)	PUNCT
hassl-908	111	31	.	.	PUNCT
hassl-908	112	1	based	base	VERB
hassl-908	112	2	on	on	ADP
hassl-908	112	3	the	the	DET
hassl-908	112	4	above	above	ADJ
hassl-908	112	5	argument	argument	NOUN
hassl-908	112	6	,	,	PUNCT
hassl-908	112	7	we	we	PRON
hassl-908	112	8	will	will	AUX
hassl-908	112	9	use	use	VERB
hassl-908	112	10	the	the	DET
hassl-908	112	11	modified	modify	VERB
hassl-908	112	12	jones	jones	PROPN
hassl-908	112	13	model	model	PROPN
hassl-908	112	14	to	to	PART
hassl-908	112	15	measure	measure	VERB
hassl-908	112	16	discretionary	discretionary	ADJ
hassl-908	112	17	accruals	accrual	NOUN
hassl-908	112	18	,	,	PUNCT
hassl-908	112	19	which	which	PRON
hassl-908	112	20	can	can	AUX
hassl-908	112	21	be	be	AUX
hassl-908	112	22	estimated	estimate	VERB
hassl-908	112	23	as	as	SCONJ
hassl-908	112	24	follows	follow	VERB
hassl-908	112	25	:	:	PUNCT
hassl-908	112	26	total	total	ADJ
hassl-908	112	27	accruals	accrual	NOUN
hassl-908	112	28	:	:	PUNCT
hassl-908	112	29	tacit	tacit	NOUN
hassl-908	112	30	=	=	SYM
hassl-908	112	31	niit	niit	X
hassl-908	112	32	cfoit	cfoit	PROPN
hassl-908	112	33	(	(	PUNCT
hassl-908	112	34	1	1	NUM
hassl-908	112	35	)	)	PUNCT
hassl-908	112	36	where	where	SCONJ
hassl-908	112	37	:	:	PUNCT
hassl-908	112	38	tacit	tacit	ADJ
hassl-908	112	39	=	=	SYM
hassl-908	112	40	total	total	ADJ
hassl-908	112	41	accruals	accrual	NOUN
hassl-908	112	42	for	for	ADP
hassl-908	112	43	company	company	NOUN
hassl-908	112	44	i	i	PRON
hassl-908	112	45	in	in	ADP
hassl-908	112	46	year	year	NOUN
hassl-908	112	47	t.	t.	PROPN
hassl-908	112	48	niit	niit	PROPN
hassl-908	112	49	=	=	PUNCT
hassl-908	112	50	net	net	ADJ
hassl-908	112	51	income	income	NOUN
hassl-908	112	52	before	before	ADP
hassl-908	112	53	extraordinary	extraordinary	ADJ
hassl-908	112	54	items	item	NOUN
hassl-908	112	55	for	for	ADP
hassl-908	112	56	company	company	NOUN
hassl-908	112	57	i	i	PRON
hassl-908	112	58	in	in	ADP
hassl-908	112	59	year	year	NOUN
hassl-908	112	60	t.	t.	NOUN
hassl-908	112	61	humanities	humanity	NOUN
hassl-908	112	62	and	and	CCONJ
hassl-908	112	63	social	social	ADJ
hassl-908	112	64	sciences	science	NOUN
hassl-908	112	65	letters	letter	NOUN
hassl-908	112	66	,	,	PUNCT
hassl-908	112	67	2021	2021	NUM
hassl-908	112	68	,	,	PUNCT
hassl-908	112	69	9(4	9(4	NUM
hassl-908	112	70	):	):	PUNCT
hassl-908	112	71	403	403	NUM
hassl-908	112	72	-	-	SYM
hassl-908	112	73	416	416	NUM
hassl-908	112	74	408	408	NUM
hassl-908	112	75	©	©	ADP
hassl-908	112	76	2021	2021	NUM
hassl-908	112	77	conscientia	conscientia	PROPN
hassl-908	112	78	beam	beam	PROPN
hassl-908	112	79	.	.	PUNCT
hassl-908	113	1	all	all	DET
hassl-908	113	2	rights	right	NOUN
hassl-908	113	3	reserved	reserve	VERB
hassl-908	113	4	.	.	PUNCT
hassl-908	114	1	cfoit	cfoit	PROPN
hassl-908	115	1	=	=	PUNCT
hassl-908	115	2	operating	operate	VERB
hassl-908	115	3	cash	cash	NOUN
hassl-908	115	4	flows	flow	NOUN
hassl-908	115	5	for	for	ADP
hassl-908	115	6	company	company	NOUN
hassl-908	115	7	i	i	PRON
hassl-908	115	8	in	in	ADP
hassl-908	115	9	year	year	NOUN
hassl-908	115	10	t.	t.	NOUN
hassl-908	115	11	tacit	tacit	NOUN
hassl-908	115	12	/	/	PUNCT
hassl-908	115	13	ait-1	ait-1	PUNCT
hassl-908	115	14	=	=	SYM
hassl-908	115	15	α1(1/	α1(1/	NOUN
hassl-908	115	16	ait-1	ait-1	NUM
hassl-908	115	17	)	)	PUNCT
hassl-908	116	1	+	+	CCONJ
hassl-908	116	2	α2(δrevit	α2(δrevit	NOUN
hassl-908	116	3	–	–	PUNCT
hassl-908	116	4	δrecit)/ait-1	δrecit)/ait-1	PUNCT
hassl-908	116	5	+	+	CCONJ
hassl-908	116	6	α3(ppeit	α3(ppeit	NUM
hassl-908	116	7	/	/	SYM
hassl-908	116	8	ait-1	ait-1	NUM
hassl-908	116	9	)	)	PUNCT
hassl-908	117	1	+	+	CCONJ
hassl-908	117	2	ɛ	ɛ	PROPN
hassl-908	117	3	(	(	PUNCT
hassl-908	117	4	2	2	NUM
hassl-908	117	5	)	)	PUNCT
hassl-908	117	6	where	where	SCONJ
hassl-908	117	7	:	:	PUNCT
hassl-908	117	8	tacit	tacit	ADJ
hassl-908	117	9	=	=	SYM
hassl-908	117	10	total	total	ADJ
hassl-908	117	11	accruals	accrual	NOUN
hassl-908	117	12	for	for	ADP
hassl-908	117	13	company	company	NOUN
hassl-908	117	14	i	i	PRON
hassl-908	117	15	in	in	ADP
hassl-908	117	16	year	year	NOUN
hassl-908	117	17	t.	t.	NOUN
hassl-908	117	18	ait-1	ait-1	PUNCT
hassl-908	117	19	=	=	SYM
hassl-908	117	20	lagged	lag	VERB
hassl-908	117	21	total	total	ADJ
hassl-908	117	22	asset	asset	NOUN
hassl-908	117	23	for	for	ADP
hassl-908	117	24	company	company	NOUN
hassl-908	117	25	i	i	PRON
hassl-908	117	26	in	in	ADP
hassl-908	117	27	year	year	NOUN
hassl-908	117	28	t-1	t-1	PROPN
hassl-908	117	29	.	.	PUNCT
hassl-908	118	1	δrevit	δrevit	NOUN
hassl-908	119	1	=	=	PUNCT
hassl-908	120	1	change	change	NOUN
hassl-908	120	2	in	in	ADP
hassl-908	120	3	operating	operating	NOUN
hassl-908	120	4	revenues	revenue	NOUN
hassl-908	120	5	for	for	ADP
hassl-908	120	6	company	company	NOUN
hassl-908	120	7	i	i	PRON
hassl-908	120	8	in	in	ADP
hassl-908	120	9	year	year	NOUN
hassl-908	120	10	t.	t.	NOUN
hassl-908	120	11	δrecit	δrecit	NOUN
hassl-908	120	12	=	=	SYM
hassl-908	120	13	change	change	NOUN
hassl-908	120	14	in	in	ADP
hassl-908	120	15	net	net	ADJ
hassl-908	120	16	receivables	receivables	NOUN
hassl-908	120	17	for	for	ADP
hassl-908	120	18	company	company	NOUN
hassl-908	120	19	i	i	PRON
hassl-908	120	20	in	in	ADP
hassl-908	120	21	year	year	NOUN
hassl-908	120	22	t.	t.	NOUN
hassl-908	120	23	ppeit	ppeit	NOUN
hassl-908	120	24	=	=	PUNCT
hassl-908	120	25	gross	gross	ADJ
hassl-908	120	26	property	property	NOUN
hassl-908	120	27	,	,	PUNCT
hassl-908	120	28	plant	plant	NOUN
hassl-908	120	29	,	,	PUNCT
hassl-908	120	30	and	and	CCONJ
hassl-908	120	31	equipment	equipment	NOUN
hassl-908	120	32	for	for	ADP
hassl-908	120	33	company	company	NOUN
hassl-908	120	34	i	i	PRON
hassl-908	120	35	in	in	ADP
hassl-908	120	36	year	year	NOUN
hassl-908	120	37	t.	t.	PROPN
hassl-908	120	38	α1α3	α1α3	PROPN
hassl-908	120	39	=	=	NOUN
hassl-908	120	40	regression	regression	NOUN
hassl-908	120	41	parameters	parameter	NOUN
hassl-908	120	42	.	.	PUNCT
hassl-908	121	1	ɛ	ɛ	PROPN
hassl-908	121	2	it	it	PRON
hassl-908	121	3	ɛ	ɛ	VERB
hassl-908	121	4	it	it	PRON
hassl-908	121	5	:	:	PUNCT
hassl-908	121	6	=	=	SYM
hassl-908	121	7	error	error	NOUN
hassl-908	121	8	term	term	NOUN
hassl-908	121	9	of	of	ADP
hassl-908	121	10	company	company	NOUN
hassl-908	121	11	i	i	PRON
hassl-908	121	12	in	in	ADP
hassl-908	121	13	period	period	NOUN
hassl-908	121	14	t.	t.	PROPN
hassl-908	121	15	non	non	ADJ
hassl-908	121	16	-	-	ADJ
hassl-908	121	17	discretionary	discretionary	ADJ
hassl-908	121	18	accruals	accrual	NOUN
hassl-908	121	19	are	be	AUX
hassl-908	121	20	measured	measure	VERB
hassl-908	121	21	as	as	SCONJ
hassl-908	121	22	follows	follow	VERB
hassl-908	121	23	:	:	PUNCT
hassl-908	121	24	ndacit/	ndacit/	NUM
hassl-908	121	25	ait-1	ait-1	PUNCT
hassl-908	121	26	=	=	VERB
hassl-908	121	27	α1(1/	α1(1/	NOUN
hassl-908	121	28	ait-1	ait-1	NUM
hassl-908	121	29	)	)	PUNCT
hassl-908	122	1	+	+	CCONJ
hassl-908	122	2	α2(δrevit	α2(δrevit	NOUN
hassl-908	122	3	–	–	PUNCT
hassl-908	122	4	δrecit	δrecit	NOUN
hassl-908	122	5	)	)	PUNCT
hassl-908	123	1	+	+	CCONJ
hassl-908	123	2	α3	α3	ADJ
hassl-908	123	3	ppeit	ppeit	NOUN
hassl-908	124	1	+	+	CCONJ
hassl-908	124	2	ɛ	ɛ	PROPN
hassl-908	124	3	(	(	PUNCT
hassl-908	124	4	3	3	NUM
hassl-908	124	5	)	)	PUNCT
hassl-908	124	6	where	where	SCONJ
hassl-908	124	7	:	:	PUNCT
hassl-908	124	8	ndaccit	ndaccit	NOUN
hassl-908	124	9	=	=	PUNCT
hassl-908	124	10	non	non	ADJ
hassl-908	124	11	-	-	ADJ
hassl-908	124	12	discretionary	discretionary	ADJ
hassl-908	124	13	accruals	accrual	NOUN
hassl-908	124	14	for	for	ADP
hassl-908	124	15	company	company	NOUN
hassl-908	124	16	i	i	PRON
hassl-908	124	17	in	in	ADP
hassl-908	124	18	year	year	NOUN
hassl-908	124	19	t.	t.	NOUN
hassl-908	124	20	ait-1	ait-1	PUNCT
hassl-908	124	21	=	=	SYM
hassl-908	124	22	lagged	lag	VERB
hassl-908	124	23	total	total	ADJ
hassl-908	124	24	asset	asset	NOUN
hassl-908	124	25	for	for	ADP
hassl-908	124	26	company	company	NOUN
hassl-908	124	27	i.	i.	NOUN
hassl-908	124	28	δrevit	δrevit	PROPN
hassl-908	124	29	=	=	PUNCT
hassl-908	125	1	change	change	NOUN
hassl-908	125	2	in	in	ADP
hassl-908	125	3	net	net	ADJ
hassl-908	125	4	revenue	revenue	NOUN
hassl-908	125	5	of	of	ADP
hassl-908	125	6	company	company	NOUN
hassl-908	125	7	i	i	PRON
hassl-908	125	8	between	between	ADP
hassl-908	125	9	periods	period	VERB
hassl-908	125	10	t-1	t-1	PROPN
hassl-908	125	11	and	and	CCONJ
hassl-908	125	12	t.	t.	NOUN
hassl-908	125	13	δrecit	δrecit	NOUN
hassl-908	125	14	=	=	SYM
hassl-908	125	15	change	change	NOUN
hassl-908	125	16	in	in	ADP
hassl-908	125	17	net	net	ADJ
hassl-908	125	18	accounts	account	NOUN
hassl-908	125	19	receivable	receivable	ADJ
hassl-908	125	20	for	for	ADP
hassl-908	125	21	company	company	NOUN
hassl-908	125	22	i	i	PRON
hassl-908	125	23	between	between	ADP
hassl-908	125	24	periods	period	VERB
hassl-908	125	25	t-1	t-1	PROPN
hassl-908	125	26	and	and	CCONJ
hassl-908	125	27	t.	t.	NOUN
hassl-908	125	28	ppeit	ppeit	NOUN
hassl-908	125	29	=	=	PUNCT
hassl-908	125	30	gross	gross	ADJ
hassl-908	125	31	property	property	NOUN
hassl-908	125	32	,	,	PUNCT
hassl-908	125	33	plant	plant	NOUN
hassl-908	125	34	,	,	PUNCT
hassl-908	125	35	and	and	CCONJ
hassl-908	125	36	equipment	equipment	NOUN
hassl-908	125	37	for	for	ADP
hassl-908	125	38	company	company	NOUN
hassl-908	125	39	i	i	PRON
hassl-908	125	40	in	in	ADP
hassl-908	125	41	year	year	NOUN
hassl-908	126	1	t.	t.	PROPN
hassl-908	126	2	α1α3	α1α3	PROPN
hassl-908	126	3	=	=	NOUN
hassl-908	126	4	regression	regression	NOUN
hassl-908	126	5	parameters	parameter	NOUN
hassl-908	126	6	.	.	PUNCT
hassl-908	127	1	ɛ	ɛ	PROPN
hassl-908	127	2	it	it	PRON
hassl-908	128	1	=	=	NOUN
hassl-908	128	2	error	error	NOUN
hassl-908	128	3	term	term	NOUN
hassl-908	128	4	of	of	ADP
hassl-908	128	5	company	company	NOUN
hassl-908	128	6	i	i	PRON
hassl-908	128	7	in	in	ADP
hassl-908	128	8	period	period	NOUN
hassl-908	128	9	t.	t.	NOUN
hassl-908	128	10	discretionary	discretionary	ADJ
hassl-908	128	11	accruals	accrual	NOUN
hassl-908	128	12	are	be	AUX
hassl-908	128	13	measured	measure	VERB
hassl-908	128	14	as	as	SCONJ
hassl-908	128	15	follows	follow	VERB
hassl-908	128	16	:	:	PUNCT
hassl-908	128	17	dacit	dacit	ADJ
hassl-908	128	18	=	=	NOUN
hassl-908	128	19	tacit	tacit	ADJ
hassl-908	128	20	–	–	PUNCT
hassl-908	128	21	ndacit	ndacit	NOUN
hassl-908	128	22	(	(	PUNCT
hassl-908	128	23	4	4	NUM
hassl-908	128	24	)	)	PUNCT
hassl-908	128	25	where	where	SCONJ
hassl-908	128	26	:	:	PUNCT
hassl-908	128	27	dacit	dacit	ADJ
hassl-908	128	28	=	=	PUNCT
hassl-908	128	29	discretionary	discretionary	ADJ
hassl-908	128	30	accruals	accrual	NOUN
hassl-908	128	31	for	for	ADP
hassl-908	128	32	company	company	NOUN
hassl-908	128	33	i	i	PRON
hassl-908	128	34	in	in	ADP
hassl-908	128	35	year	year	NOUN
hassl-908	128	36	t.	t.	NOUN
hassl-908	128	37	tacit	tacit	NOUN
hassl-908	128	38	=	=	SYM
hassl-908	128	39	total	total	ADJ
hassl-908	128	40	accruals	accrual	NOUN
hassl-908	128	41	for	for	ADP
hassl-908	128	42	company	company	NOUN
hassl-908	128	43	i	i	PRON
hassl-908	128	44	in	in	ADP
hassl-908	128	45	year	year	NOUN
hassl-908	128	46	t.	t.	PROPN
hassl-908	128	47	ndacit	ndacit	PROPN
hassl-908	129	1	=	=	PUNCT
hassl-908	129	2	non	non	ADJ
hassl-908	129	3	-	-	ADJ
hassl-908	129	4	discretionary	discretionary	ADJ
hassl-908	129	5	accruals	accrual	NOUN
hassl-908	129	6	for	for	ADP
hassl-908	129	7	company	company	NOUN
hassl-908	129	8	i	i	PRON
hassl-908	129	9	in	in	ADP
hassl-908	129	10	year	year	NOUN
hassl-908	129	11	t.	t.	PROPN
hassl-908	129	12	all	all	DET
hassl-908	129	13	variables	variable	NOUN
hassl-908	129	14	are	be	AUX
hassl-908	129	15	deflated	deflate	VERB
hassl-908	129	16	by	by	ADP
hassl-908	129	17	beginning	begin	VERB
hassl-908	129	18	total	total	ADJ
hassl-908	129	19	assets	asset	NOUN
hassl-908	129	20	(	(	PUNCT
hassl-908	129	21	i.e.	i.e.	X
hassl-908	129	22	,	,	PUNCT
hassl-908	129	23	at-1	at-1	ADJ
hassl-908	129	24	)	)	PUNCT
hassl-908	129	25	3.2.2	3.2.2	NUM
hassl-908	129	26	.	.	PUNCT
hassl-908	130	1	audit	audit	NOUN
hassl-908	130	2	quality	quality	NOUN
hassl-908	130	3	(	(	PUNCT
hassl-908	130	4	aq	aq	NOUN
hassl-908	130	5	)	)	PUNCT
hassl-908	130	6	in	in	ADP
hassl-908	130	7	many	many	ADJ
hassl-908	130	8	studies	study	NOUN
hassl-908	130	9	,	,	PUNCT
hassl-908	130	10	audit	audit	NOUN
hassl-908	130	11	quality	quality	NOUN
hassl-908	130	12	is	be	AUX
hassl-908	130	13	measured	measure	VERB
hassl-908	130	14	by	by	ADP
hassl-908	130	15	the	the	DET
hassl-908	130	16	size	size	NOUN
hassl-908	130	17	of	of	ADP
hassl-908	130	18	the	the	DET
hassl-908	130	19	audit	audit	NOUN
hassl-908	130	20	firm	firm	NOUN
hassl-908	130	21	,	,	PUNCT
hassl-908	130	22	with	with	ADP
hassl-908	130	23	the	the	DET
hassl-908	130	24	argument	argument	NOUN
hassl-908	130	25	that	that	SCONJ
hassl-908	130	26	the	the	DET
hassl-908	130	27	big	big	ADJ
hassl-908	130	28	four	four	NUM
hassl-908	130	29	auditors	auditor	NOUN
hassl-908	130	30	have	have	AUX
hassl-908	130	31	greater	great	ADJ
hassl-908	130	32	audit	audit	NOUN
hassl-908	130	33	quality	quality	NOUN
hassl-908	130	34	compared	compare	VERB
hassl-908	130	35	to	to	ADP
hassl-908	130	36	non	non	ADJ
hassl-908	130	37	-	-	ADJ
hassl-908	130	38	big	big	ADJ
hassl-908	130	39	four	four	NUM
hassl-908	130	40	auditors	auditor	NOUN
hassl-908	130	41	.	.	PUNCT
hassl-908	131	1	this	this	PRON
hassl-908	131	2	is	be	AUX
hassl-908	131	3	because	because	SCONJ
hassl-908	131	4	the	the	DET
hassl-908	131	5	big	big	ADJ
hassl-908	131	6	four	four	NUM
hassl-908	131	7	audit	audit	NOUN
hassl-908	131	8	firms	firm	NOUN
hassl-908	131	9	possess	possess	VERB
hassl-908	131	10	greater	great	ADJ
hassl-908	131	11	staff	staff	NOUN
hassl-908	131	12	quality	quality	NOUN
hassl-908	131	13	,	,	PUNCT
hassl-908	131	14	knowledge	knowledge	NOUN
hassl-908	131	15	,	,	PUNCT
hassl-908	131	16	technical	technical	ADJ
hassl-908	131	17	experience	experience	NOUN
hassl-908	131	18	,	,	PUNCT
hassl-908	131	19	capacity	capacity	NOUN
hassl-908	131	20	,	,	PUNCT
hassl-908	131	21	and	and	CCONJ
hassl-908	131	22	reputation	reputation	NOUN
hassl-908	131	23	compared	compare	VERB
hassl-908	131	24	to	to	ADP
hassl-908	131	25	smaller	small	ADJ
hassl-908	131	26	audit	audit	NOUN
hassl-908	131	27	firms	firm	NOUN
hassl-908	131	28	.	.	PUNCT
hassl-908	132	1	affes	affe	NOUN
hassl-908	132	2	&	&	CCONJ
hassl-908	132	3	smii	smii	PROPN
hassl-908	132	4	(	(	PUNCT
hassl-908	132	5	2016	2016	NUM
hassl-908	132	6	)	)	PUNCT
hassl-908	132	7	,	,	PUNCT
hassl-908	132	8	houqe	houqe	PROPN
hassl-908	132	9	(	(	PUNCT
hassl-908	132	10	2015	2015	NUM
hassl-908	132	11	)	)	PUNCT
hassl-908	132	12	and	and	CCONJ
hassl-908	132	13	memis	memis	NOUN
hassl-908	132	14	&	&	CCONJ
hassl-908	132	15	cetenak	cetenak	NOUN
hassl-908	132	16	,	,	PUNCT
hassl-908	132	17	2012	2012	NUM
hassl-908	132	18	)	)	PUNCT
hassl-908	132	19	documented	document	VERB
hassl-908	132	20	a	a	DET
hassl-908	132	21	negative	negative	ADJ
hassl-908	132	22	and	and	CCONJ
hassl-908	132	23	significant	significant	ADJ
hassl-908	132	24	relationship	relationship	NOUN
hassl-908	132	25	between	between	ADP
hassl-908	132	26	audit	audit	NOUN
hassl-908	132	27	quality	quality	NOUN
hassl-908	132	28	being	be	AUX
hassl-908	132	29	measured	measure	VERB
hassl-908	132	30	by	by	ADP
hassl-908	132	31	a	a	DET
hassl-908	132	32	measurement	measurement	NOUN
hassl-908	132	33	proxy	proxy	NOUN
hassl-908	132	34	of	of	ADP
hassl-908	132	35	a	a	DET
hassl-908	132	36	big	big	ADJ
hassl-908	132	37	four	four	NUM
hassl-908	132	38	auditor	auditor	NOUN
hassl-908	132	39	and	and	CCONJ
hassl-908	132	40	discretionary	discretionary	ADJ
hassl-908	132	41	accruals	accrual	NOUN
hassl-908	132	42	,	,	PUNCT
hassl-908	132	43	and	and	CCONJ
hassl-908	132	44	they	they	PRON
hassl-908	132	45	showed	show	VERB
hassl-908	132	46	that	that	SCONJ
hassl-908	132	47	the	the	DET
hassl-908	132	48	level	level	NOUN
hassl-908	132	49	of	of	ADP
hassl-908	132	50	earnings	earning	NOUN
hassl-908	132	51	management	management	NOUN
hassl-908	132	52	is	be	AUX
hassl-908	132	53	significantly	significantly	ADV
hassl-908	132	54	lower	low	ADJ
hassl-908	132	55	for	for	ADP
hassl-908	132	56	companies	company	NOUN
hassl-908	132	57	that	that	PRON
hassl-908	132	58	use	use	VERB
hassl-908	132	59	the	the	DET
hassl-908	132	60	big	big	ADJ
hassl-908	132	61	four	four	NUM
hassl-908	132	62	firms	firm	NOUN
hassl-908	132	63	compared	compare	VERB
hassl-908	132	64	to	to	ADP
hassl-908	132	65	those	those	PRON
hassl-908	132	66	that	that	PRON
hassl-908	132	67	use	use	VERB
hassl-908	132	68	non	non	ADJ
hassl-908	132	69	-	-	ADJ
hassl-908	132	70	big	big	ADJ
hassl-908	132	71	four	four	NUM
hassl-908	132	72	firms	firm	NOUN
hassl-908	132	73	.	.	PUNCT
hassl-908	133	1	studies	study	NOUN
hassl-908	133	2	such	such	ADJ
hassl-908	133	3	as	as	ADP
hassl-908	133	4	houqe	houqe	NOUN
hassl-908	133	5	(	(	PUNCT
hassl-908	133	6	2015	2015	NUM
hassl-908	133	7	)	)	PUNCT
hassl-908	133	8	and	and	CCONJ
hassl-908	133	9	wasan	wasan	PROPN
hassl-908	133	10	&	&	CCONJ
hassl-908	133	11	mulchandani	mulchandani	PROPN
hassl-908	133	12	(	(	PUNCT
hassl-908	133	13	2020	2020	NUM
hassl-908	133	14	)	)	PUNCT
hassl-908	133	15	concluded	conclude	VERB
hassl-908	133	16	that	that	SCONJ
hassl-908	133	17	companies	company	NOUN
hassl-908	133	18	that	that	PRON
hassl-908	133	19	hire	hire	VERB
hassl-908	133	20	highquality	highquality	NOUN
hassl-908	133	21	auditors	auditor	NOUN
hassl-908	133	22	in	in	ADP
hassl-908	133	23	proxy	proxy	NOUN
hassl-908	133	24	with	with	ADP
hassl-908	133	25	auditor	auditor	NOUN
hassl-908	133	26	size	size	NOUN
hassl-908	133	27	(	(	PUNCT
hassl-908	133	28	big	big	ADJ
hassl-908	133	29	four	four	NUM
hassl-908	133	30	)	)	PUNCT
hassl-908	133	31	have	have	VERB
hassl-908	133	32	a	a	DET
hassl-908	133	33	negative	negative	ADJ
hassl-908	133	34	influence	influence	NOUN
hassl-908	133	35	on	on	ADP
hassl-908	133	36	earnings	earning	NOUN
hassl-908	133	37	management	management	NOUN
hassl-908	133	38	(	(	PUNCT
hassl-908	133	39	discretionary	discretionary	ADJ
hassl-908	133	40	accruals	accrual	NOUN
hassl-908	133	41	)	)	PUNCT
hassl-908	133	42	,	,	PUNCT
hassl-908	133	43	which	which	PRON
hassl-908	133	44	means	mean	VERB
hassl-908	133	45	that	that	SCONJ
hassl-908	133	46	being	be	AUX
hassl-908	133	47	audited	audit	VERB
hassl-908	133	48	by	by	ADP
hassl-908	133	49	one	one	NUM
hassl-908	133	50	of	of	ADP
hassl-908	133	51	the	the	DET
hassl-908	133	52	big	big	ADJ
hassl-908	133	53	four	four	NUM
hassl-908	133	54	auditors	auditor	NOUN
hassl-908	133	55	makes	make	VERB
hassl-908	133	56	the	the	DET
hassl-908	133	57	earnings	earning	NOUN
hassl-908	133	58	quality	quality	NOUN
hassl-908	133	59	higher	high	ADJ
hassl-908	133	60	.	.	PUNCT
hassl-908	134	1	finally	finally	ADV
hassl-908	134	2	,	,	PUNCT
hassl-908	134	3	ammar	ammar	PROPN
hassl-908	134	4	,	,	PUNCT
hassl-908	134	5	shaique	shaique	NOUN
hassl-908	134	6	,	,	PUNCT
hassl-908	134	7	&	&	CCONJ
hassl-908	134	8	anwar	anwar	PROPN
hassl-908	134	9	ul	ul	PROPN
hassl-908	134	10	haq	haq	PROPN
hassl-908	134	11	(	(	PUNCT
hassl-908	134	12	2018	2018	NUM
hassl-908	134	13	)	)	PUNCT
hassl-908	134	14	concluded	conclude	VERB
hassl-908	134	15	that	that	SCONJ
hassl-908	134	16	there	there	PRON
hassl-908	134	17	is	be	VERB
hassl-908	134	18	no	no	DET
hassl-908	134	19	significant	significant	ADJ
hassl-908	134	20	difference	difference	NOUN
hassl-908	134	21	between	between	ADP
hassl-908	134	22	the	the	DET
hassl-908	134	23	discretionary	discretionary	ADJ
hassl-908	134	24	accruals	accrual	NOUN
hassl-908	134	25	of	of	ADP
hassl-908	134	26	firms	firm	NOUN
hassl-908	134	27	audited	audit	VERB
hassl-908	134	28	by	by	ADP
hassl-908	134	29	the	the	DET
hassl-908	134	30	big	big	ADJ
hassl-908	134	31	four	four	NUM
hassl-908	134	32	and	and	CCONJ
hassl-908	134	33	non	non	ADJ
hassl-908	134	34	-	-	ADJ
hassl-908	134	35	big	big	ADJ
hassl-908	134	36	four	four	NUM
hassl-908	134	37	auditors	auditor	NOUN
hassl-908	134	38	.	.	PUNCT
hassl-908	135	1	we	we	PRON
hassl-908	135	2	measured	measure	VERB
hassl-908	135	3	this	this	DET
hassl-908	135	4	variable	variable	NOUN
hassl-908	135	5	by	by	ADP
hassl-908	135	6	using	use	VERB
hassl-908	135	7	a	a	DET
hassl-908	135	8	dummy	dummy	ADJ
hassl-908	135	9	variable	variable	NOUN
hassl-908	135	10	of	of	ADP
hassl-908	135	11	1	1	NUM
hassl-908	135	12	if	if	SCONJ
hassl-908	135	13	the	the	DET
hassl-908	135	14	company	company	NOUN
hassl-908	135	15	is	be	AUX
hassl-908	135	16	audited	audit	VERB
hassl-908	135	17	by	by	ADP
hassl-908	135	18	a	a	DET
hassl-908	135	19	big	big	ADJ
hassl-908	135	20	four	four	NUM
hassl-908	135	21	audit	audit	NOUN
hassl-908	135	22	firm	firm	NOUN
hassl-908	135	23	and	and	CCONJ
hassl-908	135	24	0	0	NUM
hassl-908	135	25	otherwise	otherwise	ADV
hassl-908	135	26	.	.	PUNCT
hassl-908	136	1	humanities	humanity	NOUN
hassl-908	136	2	and	and	CCONJ
hassl-908	136	3	social	social	ADJ
hassl-908	136	4	sciences	science	NOUN
hassl-908	136	5	letters	letter	NOUN
hassl-908	136	6	,	,	PUNCT
hassl-908	136	7	2021	2021	NUM
hassl-908	136	8	,	,	PUNCT
hassl-908	136	9	9(4	9(4	NUM
hassl-908	136	10	):	):	PUNCT
hassl-908	136	11	403	403	NUM
hassl-908	136	12	-	-	SYM
hassl-908	136	13	416	416	NUM
hassl-908	136	14	409	409	NUM
hassl-908	136	15	©	©	PROPN
hassl-908	136	16	2021	2021	NUM
hassl-908	136	17	conscientia	conscientia	PROPN
hassl-908	136	18	beam	beam	PROPN
hassl-908	136	19	.	.	PUNCT
hassl-908	137	1	all	all	DET
hassl-908	137	2	rights	right	NOUN
hassl-908	137	3	reserved	reserve	VERB
hassl-908	137	4	.	.	PUNCT
hassl-908	138	1	3.2.3	3.2.3	X
hassl-908	138	2	.	.	PUNCT
hassl-908	138	3	key	key	ADJ
hassl-908	138	4	audit	audit	NOUN
hassl-908	138	5	matters	matter	NOUN
hassl-908	138	6	(	(	PUNCT
hassl-908	138	7	kams	kam	NOUN
hassl-908	138	8	)	)	PUNCT
hassl-908	138	9	to	to	PART
hassl-908	138	10	investigate	investigate	VERB
hassl-908	138	11	kam	kam	PROPN
hassl-908	138	12	reporting	reporting	NOUN
hassl-908	138	13	,	,	PUNCT
hassl-908	138	14	the	the	DET
hassl-908	138	15	study	study	NOUN
hassl-908	138	16	focused	focus	VERB
hassl-908	138	17	on	on	ADP
hassl-908	138	18	the	the	DET
hassl-908	138	19	key	key	ADJ
hassl-908	138	20	audit	audit	NOUN
hassl-908	138	21	matters	matter	VERB
hassl-908	138	22	paragraph	paragraph	NOUN
hassl-908	138	23	in	in	ADP
hassl-908	138	24	the	the	DET
hassl-908	138	25	auditor	auditor	NOUN
hassl-908	138	26	reports	report	NOUN
hassl-908	138	27	,	,	PUNCT
hassl-908	138	28	which	which	PRON
hassl-908	138	29	is	be	AUX
hassl-908	138	30	included	include	VERB
hassl-908	138	31	in	in	ADP
hassl-908	138	32	the	the	DET
hassl-908	138	33	annual	annual	ADJ
hassl-908	138	34	reports	report	NOUN
hassl-908	138	35	of	of	ADP
hassl-908	138	36	the	the	DET
hassl-908	138	37	sampled	sample	VERB
hassl-908	138	38	companies	company	NOUN
hassl-908	138	39	.	.	PUNCT
hassl-908	139	1	to	to	PART
hassl-908	139	2	measure	measure	VERB
hassl-908	139	3	the	the	DET
hassl-908	139	4	level	level	NOUN
hassl-908	139	5	of	of	ADP
hassl-908	139	6	kams	kams	PROPN
hassl-908	139	7	used	use	VERB
hassl-908	139	8	in	in	ADP
hassl-908	139	9	the	the	DET
hassl-908	139	10	study	study	NOUN
hassl-908	139	11	,	,	PUNCT
hassl-908	139	12	a	a	DET
hassl-908	139	13	content	content	NOUN
hassl-908	139	14	analysis	analysis	NOUN
hassl-908	139	15	was	be	AUX
hassl-908	139	16	carried	carry	VERB
hassl-908	139	17	out	out	ADP
hassl-908	139	18	with	with	ADP
hassl-908	139	19	a	a	DET
hassl-908	139	20	checklist	checklist	NOUN
hassl-908	139	21	used	use	VERB
hassl-908	139	22	to	to	PART
hassl-908	139	23	count	count	VERB
hassl-908	139	24	the	the	DET
hassl-908	139	25	number	number	NOUN
hassl-908	139	26	of	of	ADP
hassl-908	139	27	issues	issue	NOUN
hassl-908	139	28	and	and	CCONJ
hassl-908	139	29	words	word	NOUN
hassl-908	139	30	included	include	VERB
hassl-908	139	31	in	in	ADP
hassl-908	139	32	kams	kams	PROPN
hassl-908	139	33	to	to	PART
hassl-908	139	34	quantify	quantify	VERB
hassl-908	139	35	the	the	DET
hassl-908	139	36	level	level	NOUN
hassl-908	139	37	of	of	ADP
hassl-908	139	38	kam	kam	ADJ
hassl-908	139	39	reporting	reporting	NOUN
hassl-908	139	40	in	in	ADP
hassl-908	139	41	corporate	corporate	ADJ
hassl-908	139	42	annual	annual	ADJ
hassl-908	139	43	reports	report	NOUN
hassl-908	139	44	(	(	PUNCT
hassl-908	139	45	suttipun	suttipun	NOUN
hassl-908	139	46	,	,	PUNCT
hassl-908	139	47	2020	2020	NUM
hassl-908	139	48	)	)	PUNCT
hassl-908	139	49	.	.	PUNCT
hassl-908	140	1	a	a	DET
hassl-908	140	2	distinction	distinction	NOUN
hassl-908	140	3	was	be	AUX
hassl-908	140	4	made	make	VERB
hassl-908	140	5	between	between	ADP
hassl-908	140	6	corporations	corporation	NOUN
hassl-908	140	7	that	that	PRON
hassl-908	140	8	did	do	AUX
hassl-908	140	9	not	not	PART
hassl-908	140	10	disclose	disclose	VERB
hassl-908	140	11	any	any	DET
hassl-908	140	12	audit	audit	NOUN
hassl-908	140	13	issues	issue	NOUN
hassl-908	140	14	with	with	ADP
hassl-908	140	15	the	the	DET
hassl-908	140	16	number	number	NOUN
hassl-908	140	17	0	0	NUM
hassl-908	140	18	,	,	PUNCT
hassl-908	140	19	and	and	CCONJ
hassl-908	140	20	1	1	NUM
hassl-908	140	21	for	for	ADP
hassl-908	140	22	the	the	DET
hassl-908	140	23	corporations	corporation	NOUN
hassl-908	140	24	that	that	PRON
hassl-908	140	25	did	do	VERB
hassl-908	140	26	,	,	PUNCT
hassl-908	140	27	and	and	CCONJ
hassl-908	140	28	the	the	DET
hassl-908	140	29	number	number	NOUN
hassl-908	140	30	of	of	ADP
hassl-908	140	31	disclosures	disclosure	NOUN
hassl-908	140	32	the	the	DET
hassl-908	140	33	auditor	auditor	NOUN
hassl-908	140	34	showed	show	VERB
hassl-908	140	35	in	in	ADP
hassl-908	140	36	his	his	PRON
hassl-908	140	37	report	report	NOUN
hassl-908	140	38	was	be	AUX
hassl-908	140	39	indicated	indicate	VERB
hassl-908	140	40	by	by	ADP
hassl-908	140	41	the	the	DET
hassl-908	140	42	number	number	NOUN
hassl-908	140	43	of	of	ADP
hassl-908	140	44	issues	issue	NOUN
hassl-908	140	45	and	and	CCONJ
hassl-908	140	46	the	the	DET
hassl-908	140	47	number	number	NOUN
hassl-908	140	48	of	of	ADP
hassl-908	140	49	words	word	NOUN
hassl-908	140	50	included	include	VERB
hassl-908	140	51	in	in	ADP
hassl-908	140	52	these	these	DET
hassl-908	140	53	kams	kam	NOUN
hassl-908	140	54	.	.	PUNCT
hassl-908	141	1	3.3	3.3	NUM
hassl-908	141	2	.	.	PUNCT
hassl-908	142	1	control	control	NOUN
hassl-908	142	2	variables	variable	NOUN
hassl-908	142	3	consistent	consistent	ADJ
hassl-908	142	4	with	with	ADP
hassl-908	142	5	prior	prior	ADJ
hassl-908	142	6	literature	literature	NOUN
hassl-908	142	7	,	,	PUNCT
hassl-908	142	8	factors	factor	NOUN
hassl-908	142	9	other	other	ADJ
hassl-908	142	10	than	than	ADP
hassl-908	142	11	kams	kams	PROPN
hassl-908	142	12	and	and	CCONJ
hassl-908	142	13	audit	audit	NOUN
hassl-908	142	14	quality	quality	NOUN
hassl-908	142	15	may	may	AUX
hassl-908	142	16	also	also	ADV
hassl-908	142	17	contribute	contribute	VERB
hassl-908	142	18	to	to	ADP
hassl-908	142	19	earnings	earning	NOUN
hassl-908	142	20	management	management	NOUN
hassl-908	142	21	.	.	PUNCT
hassl-908	143	1	therefore	therefore	ADV
hassl-908	143	2	,	,	PUNCT
hassl-908	143	3	the	the	DET
hassl-908	143	4	study	study	NOUN
hassl-908	143	5	used	use	VERB
hassl-908	143	6	four	four	NUM
hassl-908	143	7	control	control	NOUN
hassl-908	143	8	variables	variable	NOUN
hassl-908	143	9	which	which	PRON
hassl-908	143	10	were	be	AUX
hassl-908	143	11	also	also	ADV
hassl-908	143	12	used	use	VERB
hassl-908	143	13	in	in	ADP
hassl-908	143	14	many	many	ADJ
hassl-908	143	15	previous	previous	ADJ
hassl-908	143	16	studies	study	NOUN
hassl-908	143	17	:	:	PUNCT
hassl-908	143	18	the	the	DET
hassl-908	143	19	size	size	NOUN
hassl-908	143	20	of	of	ADP
hassl-908	143	21	the	the	DET
hassl-908	143	22	firm	firm	NOUN
hassl-908	143	23	(	(	PUNCT
hassl-908	143	24	logsiz	logsiz	PROPN
hassl-908	143	25	)	)	PUNCT
hassl-908	143	26	measured	measure	VERB
hassl-908	143	27	by	by	ADP
hassl-908	143	28	the	the	DET
hassl-908	143	29	natural	natural	ADJ
hassl-908	143	30	logarithm	logarithm	NOUN
hassl-908	143	31	of	of	ADP
hassl-908	143	32	total	total	ADJ
hassl-908	143	33	assets	asset	NOUN
hassl-908	143	34	;	;	PUNCT
hassl-908	143	35	firm	firm	NOUN
hassl-908	143	36	’s	’s	PART
hassl-908	143	37	profitability	profitability	NOUN
hassl-908	143	38	(	(	PUNCT
hassl-908	143	39	roa	roa	NOUN
hassl-908	143	40	)	)	PUNCT
hassl-908	143	41	measured	measure	VERB
hassl-908	143	42	by	by	ADP
hassl-908	143	43	net	net	ADJ
hassl-908	143	44	income	income	NOUN
hassl-908	143	45	divided	divide	VERB
hassl-908	143	46	by	by	ADP
hassl-908	143	47	total	total	ADJ
hassl-908	143	48	assets	asset	NOUN
hassl-908	143	49	;	;	PUNCT
hassl-908	143	50	a	a	DET
hassl-908	143	51	company	company	NOUN
hassl-908	143	52	's	's	PART
hassl-908	143	53	leverage	leverage	NOUN
hassl-908	143	54	(	(	PUNCT
hassl-908	143	55	lev	lev	NOUN
hassl-908	143	56	)	)	PUNCT
hassl-908	143	57	measured	measure	VERB
hassl-908	143	58	by	by	ADP
hassl-908	143	59	the	the	DET
hassl-908	143	60	total	total	ADJ
hassl-908	143	61	liabilities	liability	NOUN
hassl-908	143	62	over	over	ADP
hassl-908	143	63	the	the	DET
hassl-908	143	64	total	total	ADJ
hassl-908	143	65	assets	asset	NOUN
hassl-908	143	66	;	;	PUNCT
hassl-908	143	67	and	and	CCONJ
hassl-908	143	68	the	the	DET
hassl-908	143	69	company	company	NOUN
hassl-908	143	70	's	's	PART
hassl-908	143	71	liquidity	liquidity	NOUN
hassl-908	143	72	(	(	PUNCT
hassl-908	143	73	cr	cr	NOUN
hassl-908	143	74	)	)	PUNCT
hassl-908	143	75	which	which	PRON
hassl-908	143	76	is	be	AUX
hassl-908	143	77	calculated	calculate	VERB
hassl-908	143	78	as	as	ADP
hassl-908	143	79	the	the	DET
hassl-908	143	80	ratio	ratio	NOUN
hassl-908	143	81	of	of	ADP
hassl-908	143	82	current	current	ADJ
hassl-908	143	83	assets	asset	NOUN
hassl-908	143	84	over	over	ADP
hassl-908	143	85	current	current	ADJ
hassl-908	143	86	liabilities	liability	NOUN
hassl-908	143	87	.	.	PUNCT
hassl-908	144	1	(	(	PUNCT
hassl-908	144	2	khuong	khuong	PROPN
hassl-908	144	3	,	,	PUNCT
hassl-908	144	4	liem	liem	PROPN
hassl-908	144	5	,	,	PUNCT
hassl-908	144	6	&	&	CCONJ
hassl-908	144	7	minh	minh	PROPN
hassl-908	144	8	,	,	PUNCT
hassl-908	144	9	2020	2020	NUM
hassl-908	144	10	)	)	PUNCT
hassl-908	144	11	.	.	PUNCT
hassl-908	145	1	3.3.1	3.3.1	X
hassl-908	145	2	.	.	X
hassl-908	145	3	company	company	NOUN
hassl-908	145	4	size	size	NOUN
hassl-908	145	5	(	(	PUNCT
hassl-908	145	6	logsiz	logsiz	PROPN
hassl-908	145	7	)	)	PUNCT
hassl-908	145	8	the	the	DET
hassl-908	145	9	relationship	relationship	NOUN
hassl-908	145	10	between	between	ADP
hassl-908	145	11	firm	firm	ADJ
hassl-908	145	12	size	size	NOUN
hassl-908	145	13	and	and	CCONJ
hassl-908	145	14	earnings	earning	NOUN
hassl-908	145	15	management	management	NOUN
hassl-908	145	16	remains	remain	VERB
hassl-908	145	17	ambiguous	ambiguous	ADJ
hassl-908	145	18	.	.	PUNCT
hassl-908	146	1	previous	previous	ADJ
hassl-908	146	2	studies	study	NOUN
hassl-908	146	3	indicated	indicate	VERB
hassl-908	146	4	a	a	DET
hassl-908	146	5	significant	significant	ADJ
hassl-908	146	6	relation	relation	NOUN
hassl-908	146	7	which	which	PRON
hassl-908	146	8	found	find	VERB
hassl-908	146	9	that	that	SCONJ
hassl-908	146	10	larger	large	ADJ
hassl-908	146	11	firms	firm	NOUN
hassl-908	146	12	use	use	VERB
hassl-908	146	13	accounting	accounting	NOUN
hassl-908	146	14	manipulation	manipulation	NOUN
hassl-908	146	15	more	more	ADJ
hassl-908	146	16	than	than	ADP
hassl-908	146	17	other	other	ADJ
hassl-908	146	18	firms	firm	NOUN
hassl-908	146	19	.	.	PUNCT
hassl-908	147	1	larger	large	ADJ
hassl-908	147	2	firms	firm	NOUN
hassl-908	147	3	generally	generally	ADV
hassl-908	147	4	have	have	VERB
hassl-908	147	5	more	more	ADJ
hassl-908	147	6	complex	complex	ADJ
hassl-908	147	7	internal	internal	ADJ
hassl-908	147	8	control	control	NOUN
hassl-908	147	9	systems	system	NOUN
hassl-908	147	10	than	than	ADP
hassl-908	147	11	small	small	ADJ
hassl-908	147	12	firms	firm	NOUN
hassl-908	147	13	,	,	PUNCT
hassl-908	147	14	which	which	PRON
hassl-908	147	15	reduces	reduce	VERB
hassl-908	147	16	the	the	DET
hassl-908	147	17	likelihood	likelihood	NOUN
hassl-908	147	18	of	of	ADP
hassl-908	147	19	earnings	earning	NOUN
hassl-908	147	20	management	management	NOUN
hassl-908	147	21	(	(	PUNCT
hassl-908	147	22	purnama	purnama	PROPN
hassl-908	147	23	&	&	CCONJ
hassl-908	147	24	nurdiniah	nurdiniah	PROPN
hassl-908	147	25	,	,	PUNCT
hassl-908	147	26	2019	2019	NUM
hassl-908	147	27	;	;	PUNCT
hassl-908	147	28	sharf	sharf	PROPN
hassl-908	147	29	&	&	CCONJ
hassl-908	147	30	abu	abu	PROPN
hassl-908	147	31	-	-	PUNCT
hassl-908	147	32	nassar	nassar	PROPN
hassl-908	147	33	,	,	PUNCT
hassl-908	147	34	2021	2021	NUM
hassl-908	147	35	)	)	PUNCT
hassl-908	147	36	.	.	PUNCT
hassl-908	148	1	3.3.2	3.3.2	X
hassl-908	148	2	.	.	X
hassl-908	148	3	company	company	NOUN
hassl-908	148	4	financial	financial	ADJ
hassl-908	148	5	leverage	leverage	NOUN
hassl-908	148	6	(	(	PUNCT
hassl-908	148	7	lev	lev	NOUN
hassl-908	148	8	)	)	PUNCT
hassl-908	148	9	the	the	DET
hassl-908	148	10	debt	debt	NOUN
hassl-908	148	11	of	of	ADP
hassl-908	148	12	a	a	DET
hassl-908	148	13	company	company	NOUN
hassl-908	148	14	also	also	ADV
hassl-908	148	15	has	have	VERB
hassl-908	148	16	an	an	DET
hassl-908	148	17	ambiguous	ambiguous	ADJ
hassl-908	148	18	effect	effect	NOUN
hassl-908	148	19	on	on	ADP
hassl-908	148	20	earnings	earning	NOUN
hassl-908	148	21	management	management	NOUN
hassl-908	148	22	.	.	PUNCT
hassl-908	149	1	highly	highly	ADV
hassl-908	149	2	indebted	indebted	ADJ
hassl-908	149	3	firms	firm	NOUN
hassl-908	149	4	may	may	AUX
hassl-908	149	5	be	be	AUX
hassl-908	149	6	less	less	ADV
hassl-908	149	7	able	able	ADJ
hassl-908	149	8	to	to	PART
hassl-908	149	9	practice	practice	VERB
hassl-908	149	10	earnings	earning	NOUN
hassl-908	149	11	management	management	NOUN
hassl-908	149	12	because	because	SCONJ
hassl-908	149	13	they	they	PRON
hassl-908	149	14	are	be	AUX
hassl-908	149	15	under	under	ADP
hassl-908	149	16	the	the	DET
hassl-908	149	17	scrutiny	scrutiny	NOUN
hassl-908	149	18	of	of	ADP
hassl-908	149	19	lenders	lender	NOUN
hassl-908	149	20	,	,	PUNCT
hassl-908	149	21	and	and	CCONJ
hassl-908	149	22	levered	lever	VERB
hassl-908	149	23	companies	company	NOUN
hassl-908	149	24	have	have	VERB
hassl-908	149	25	more	more	ADJ
hassl-908	149	26	incentive	incentive	NOUN
hassl-908	149	27	to	to	PART
hassl-908	149	28	engage	engage	VERB
hassl-908	149	29	in	in	ADP
hassl-908	149	30	earnings	earning	NOUN
hassl-908	149	31	management	management	NOUN
hassl-908	149	32	activities	activity	NOUN
hassl-908	149	33	(	(	PUNCT
hassl-908	149	34	chandra	chandra	PROPN
hassl-908	149	35	&	&	CCONJ
hassl-908	149	36	wimelda	wimelda	PROPN
hassl-908	149	37	,	,	PUNCT
hassl-908	149	38	2018	2018	NUM
hassl-908	149	39	;	;	PUNCT
hassl-908	149	40	veronica	veronica	PROPN
hassl-908	149	41	,	,	PUNCT
hassl-908	149	42	2015	2015	NUM
hassl-908	149	43	)	)	PUNCT
hassl-908	149	44	.	.	PUNCT
hassl-908	150	1	3.3.3	3.3.3	X
hassl-908	150	2	.	.	PUNCT
hassl-908	150	3	company	company	NOUN
hassl-908	150	4	profitability	profitability	NOUN
hassl-908	150	5	(	(	PUNCT
hassl-908	150	6	roa	roa	PROPN
hassl-908	150	7	)	)	PUNCT
hassl-908	150	8	the	the	DET
hassl-908	150	9	ratio	ratio	NOUN
hassl-908	150	10	of	of	ADP
hassl-908	150	11	return	return	NOUN
hassl-908	150	12	on	on	ADP
hassl-908	150	13	assets	asset	NOUN
hassl-908	150	14	is	be	AUX
hassl-908	150	15	usually	usually	ADV
hassl-908	150	16	used	use	VERB
hassl-908	150	17	as	as	ADP
hassl-908	150	18	proxy	proxy	NOUN
hassl-908	150	19	of	of	ADP
hassl-908	150	20	accounting	accounting	NOUN
hassl-908	150	21	performance	performance	NOUN
hassl-908	150	22	(	(	PUNCT
hassl-908	150	23	purnama	purnama	NOUN
hassl-908	150	24	&	&	CCONJ
hassl-908	150	25	nurdiniah	nurdiniah	PROPN
hassl-908	150	26	,	,	PUNCT
hassl-908	150	27	2019	2019	NUM
hassl-908	150	28	)	)	PUNCT
hassl-908	150	29	.	.	PUNCT
hassl-908	151	1	alzoubi	alzoubi	PROPN
hassl-908	151	2	(	(	PUNCT
hassl-908	151	3	2016	2016	NUM
hassl-908	151	4	)	)	PUNCT
hassl-908	151	5	found	find	VERB
hassl-908	151	6	that	that	SCONJ
hassl-908	151	7	the	the	DET
hassl-908	151	8	quality	quality	NOUN
hassl-908	151	9	of	of	ADP
hassl-908	151	10	earnings	earning	NOUN
hassl-908	151	11	management	management	NOUN
hassl-908	151	12	is	be	AUX
hassl-908	151	13	lower	low	ADJ
hassl-908	151	14	in	in	ADP
hassl-908	151	15	companies	company	NOUN
hassl-908	151	16	with	with	ADP
hassl-908	151	17	higher	high	ADJ
hassl-908	151	18	roa	roa	NOUN
hassl-908	151	19	,	,	PUNCT
hassl-908	151	20	and	and	CCONJ
hassl-908	151	21	document	document	VERB
hassl-908	151	22	a	a	DET
hassl-908	151	23	negative	negative	ADJ
hassl-908	151	24	association	association	NOUN
hassl-908	151	25	between	between	ADP
hassl-908	151	26	roa	roa	NOUN
hassl-908	151	27	and	and	CCONJ
hassl-908	151	28	discretionary	discretionary	ADJ
hassl-908	151	29	accruals	accrual	NOUN
hassl-908	151	30	,	,	PUNCT
hassl-908	151	31	while	while	SCONJ
hassl-908	151	32	lopes	lope	NOUN
hassl-908	151	33	(	(	PUNCT
hassl-908	151	34	2018	2018	NUM
hassl-908	151	35	)	)	PUNCT
hassl-908	151	36	found	find	VERB
hassl-908	151	37	that	that	SCONJ
hassl-908	151	38	discretionary	discretionary	ADJ
hassl-908	151	39	accruals	accrual	NOUN
hassl-908	151	40	are	be	AUX
hassl-908	151	41	significantly	significantly	ADV
hassl-908	151	42	and	and	CCONJ
hassl-908	151	43	positively	positively	ADV
hassl-908	151	44	correlated	correlate	VERB
hassl-908	151	45	with	with	ADP
hassl-908	151	46	firm	firm	ADJ
hassl-908	151	47	performance	performance	NOUN
hassl-908	151	48	.	.	PUNCT
hassl-908	152	1	table-1	table-1	NUM
hassl-908	152	2	.	.	PUNCT
hassl-908	153	1	measurement	measurement	NOUN
hassl-908	153	2	of	of	ADP
hassl-908	153	3	variables	variable	NOUN
hassl-908	153	4	.	.	PUNCT
hassl-908	154	1	kams	kams	PROPN
hassl-908	154	2	kam	kam	PROPN
hassl-908	154	3	reporting	reporting	NOUN
hassl-908	154	4	(	(	PUNCT
hassl-908	154	5	number	number	NOUN
hassl-908	154	6	of	of	ADP
hassl-908	154	7	issues	issue	NOUN
hassl-908	154	8	)	)	PUNCT
hassl-908	154	9	issue	issue	NOUN
hassl-908	154	10	:	:	PUNCT
hassl-908	154	11	content	content	VERB
hassl-908	154	12	analysis	analysis	NOUN
hassl-908	154	13	by	by	ADP
hassl-908	154	14	checklist	checklist	NOUN
hassl-908	154	15	.	.	PUNCT
hassl-908	155	1	kams	kams	PROPN
hassl-908	155	2	kam	kam	PROPN
hassl-908	155	3	reporting	reporting	NOUN
hassl-908	155	4	(	(	PUNCT
hassl-908	155	5	number	number	NOUN
hassl-908	155	6	of	of	ADP
hassl-908	155	7	words	word	NOUN
hassl-908	155	8	)	)	PUNCT
hassl-908	155	9	word	word	NOUN
hassl-908	155	10	:	:	PUNCT
hassl-908	155	11	content	content	VERB
hassl-908	155	12	analysis	analysis	NOUN
hassl-908	155	13	by	by	ADP
hassl-908	155	14	word	word	NOUN
hassl-908	155	15	counting	counting	NOUN
hassl-908	155	16	.	.	PUNCT
hassl-908	156	1	siz	siz	PROPN
hassl-908	156	2	firm	firm	PROPN
hassl-908	156	3	size	size	NOUN
hassl-908	156	4	,	,	PUNCT
hassl-908	156	5	defined	define	VERB
hassl-908	156	6	as	as	ADP
hassl-908	156	7	the	the	DET
hassl-908	156	8	log	log	NOUN
hassl-908	156	9	of	of	ADP
hassl-908	156	10	total	total	ADJ
hassl-908	156	11	assets	asset	NOUN
hassl-908	156	12	.	.	PUNCT
hassl-908	157	1	roa	roa	PROPN
hassl-908	157	2	return	return	NOUN
hassl-908	157	3	on	on	ADP
hassl-908	157	4	assets	asset	NOUN
hassl-908	157	5	defined	define	VERB
hassl-908	157	6	as	as	ADP
hassl-908	157	7	net	net	ADJ
hassl-908	157	8	income	income	NOUN
hassl-908	157	9	/	/	SYM
hassl-908	157	10	average	average	ADJ
hassl-908	157	11	total	total	ADJ
hassl-908	157	12	assets	asset	NOUN
hassl-908	157	13	(	(	PUNCT
hassl-908	157	14	corporate	corporate	ADJ
hassl-908	157	15	profitability	profitability	NOUN
hassl-908	157	16	)	)	PUNCT
hassl-908	157	17	.	.	PUNCT
hassl-908	158	1	aq	aq	PROPN
hassl-908	158	2	audit	audit	NOUN
hassl-908	158	3	quality	quality	NOUN
hassl-908	158	4	(	(	PUNCT
hassl-908	158	5	a	a	DET
hassl-908	158	6	dummy	dummy	ADJ
hassl-908	158	7	variable	variable	NOUN
hassl-908	158	8	of	of	ADP
hassl-908	158	9	1	1	NUM
hassl-908	158	10	if	if	SCONJ
hassl-908	158	11	the	the	DET
hassl-908	158	12	company	company	NOUN
hassl-908	158	13	is	be	AUX
hassl-908	158	14	audited	audit	VERB
hassl-908	158	15	by	by	ADP
hassl-908	158	16	a	a	DET
hassl-908	158	17	big	big	ADJ
hassl-908	158	18	four	four	NUM
hassl-908	158	19	audit	audit	NOUN
hassl-908	158	20	firm	firm	NOUN
hassl-908	158	21	and	and	CCONJ
hassl-908	158	22	0	0	NUM
hassl-908	158	23	otherwise	otherwise	ADV
hassl-908	158	24	)	)	PUNCT
hassl-908	158	25	.	.	PUNCT
hassl-908	159	1	cr	cr	PROPN
hassl-908	159	2	company	company	PROPN
hassl-908	159	3	liquidity	liquidity	PROPN
hassl-908	159	4	,	,	PUNCT
hassl-908	159	5	measured	measure	VERB
hassl-908	159	6	by	by	ADP
hassl-908	159	7	current	current	ADJ
hassl-908	159	8	ratio	ratio	NOUN
hassl-908	159	9	defined	define	VERB
hassl-908	159	10	as	as	ADP
hassl-908	159	11	current	current	ADJ
hassl-908	159	12	assets	asset	NOUN
hassl-908	159	13	/	/	SYM
hassl-908	159	14	current	current	ADJ
hassl-908	159	15	liabilities	liability	NOUN
hassl-908	159	16	.	.	PUNCT
hassl-908	160	1	lev	lev	ADJ
hassl-908	160	2	leverage	leverage	NOUN
hassl-908	160	3	,	,	PUNCT
hassl-908	160	4	defined	define	VERB
hassl-908	160	5	as	as	ADP
hassl-908	160	6	long	long	ADJ
hassl-908	160	7	-	-	PUNCT
hassl-908	160	8	term	term	NOUN
hassl-908	160	9	debt	debt	NOUN
hassl-908	160	10	/	/	SYM
hassl-908	160	11	total	total	ADJ
hassl-908	160	12	assets	asset	NOUN
hassl-908	160	13	.	.	PUNCT
hassl-908	161	1	em	em	PRON
hassl-908	161	2	measured	measure	VERB
hassl-908	161	3	by	by	ADP
hassl-908	161	4	discretionary	discretionary	ADJ
hassl-908	161	5	accruals	accrual	NOUN
hassl-908	161	6	(	(	PUNCT
hassl-908	161	7	dacit	dacit	PROPN
hassl-908	161	8	)	)	PUNCT
hassl-908	161	9	according	accord	VERB
hassl-908	161	10	to	to	ADP
hassl-908	161	11	the	the	DET
hassl-908	161	12	modified	modify	VERB
hassl-908	161	13	jones	jones	PROPN
hassl-908	161	14	model	model	PROPN
hassl-908	161	15	.	.	PUNCT
hassl-908	162	1	humanities	humanity	NOUN
hassl-908	162	2	and	and	CCONJ
hassl-908	162	3	social	social	ADJ
hassl-908	162	4	sciences	science	NOUN
hassl-908	162	5	letters	letter	NOUN
hassl-908	162	6	,	,	PUNCT
hassl-908	162	7	2021	2021	NUM
hassl-908	162	8	,	,	PUNCT
hassl-908	162	9	9(4	9(4	NUM
hassl-908	162	10	):	):	PUNCT
hassl-908	162	11	403	403	NUM
hassl-908	162	12	-	-	SYM
hassl-908	162	13	416	416	NUM
hassl-908	162	14	410	410	NUM
hassl-908	162	15	©	©	PROPN
hassl-908	162	16	2021	2021	NUM
hassl-908	162	17	conscientia	conscientia	PROPN
hassl-908	162	18	beam	beam	PROPN
hassl-908	162	19	.	.	PUNCT
hassl-908	163	1	all	all	DET
hassl-908	163	2	rights	right	NOUN
hassl-908	163	3	reserved	reserve	VERB
hassl-908	163	4	.	.	PUNCT
hassl-908	164	1	3.3.4	3.3.4	X
hassl-908	164	2	.	.	PUNCT
hassl-908	164	3	company	company	NOUN
hassl-908	164	4	liquidity	liquidity	NOUN
hassl-908	164	5	(	(	PUNCT
hassl-908	164	6	cr	cr	NOUN
hassl-908	164	7	)	)	PUNCT
hassl-908	164	8	moghaddam	moghaddam	NOUN
hassl-908	164	9	&	&	CCONJ
hassl-908	164	10	abbaspour	abbaspour	PROPN
hassl-908	164	11	(	(	PUNCT
hassl-908	164	12	2017	2017	NUM
hassl-908	164	13	)	)	PUNCT
hassl-908	164	14	and	and	CCONJ
hassl-908	164	15	gombola	gombola	PROPN
hassl-908	164	16	,	,	PUNCT
hassl-908	164	17	ho	ho	PROPN
hassl-908	164	18	,	,	PUNCT
hassl-908	164	19	&	&	CCONJ
hassl-908	164	20	huang	huang	PROPN
hassl-908	164	21	(	(	PUNCT
hassl-908	164	22	2016	2016	NUM
hassl-908	164	23	)	)	PUNCT
hassl-908	164	24	showed	show	VERB
hassl-908	164	25	that	that	SCONJ
hassl-908	164	26	financial	financial	ADJ
hassl-908	164	27	and	and	CCONJ
hassl-908	164	28	liquidity	liquidity	NOUN
hassl-908	164	29	leverage	leverage	NOUN
hassl-908	164	30	has	have	VERB
hassl-908	164	31	a	a	DET
hassl-908	164	32	significant	significant	ADJ
hassl-908	164	33	positive	positive	ADJ
hassl-908	164	34	effect	effect	NOUN
hassl-908	164	35	on	on	ADP
hassl-908	164	36	the	the	DET
hassl-908	164	37	earnings	earning	NOUN
hassl-908	164	38	management	management	NOUN
hassl-908	164	39	of	of	ADP
hassl-908	164	40	banks	bank	NOUN
hassl-908	164	41	,	,	PUNCT
hassl-908	164	42	therefore	therefore	ADV
hassl-908	164	43	increasing	increase	VERB
hassl-908	164	44	the	the	DET
hassl-908	164	45	degree	degree	NOUN
hassl-908	164	46	of	of	ADP
hassl-908	164	47	financial	financial	ADJ
hassl-908	164	48	leverage	leverage	NOUN
hassl-908	164	49	,	,	PUNCT
hassl-908	164	50	increasing	increase	VERB
hassl-908	164	51	liquidity	liquidity	NOUN
hassl-908	164	52	,	,	PUNCT
hassl-908	164	53	and	and	CCONJ
hassl-908	164	54	increasing	increase	VERB
hassl-908	164	55	the	the	DET
hassl-908	164	56	possibility	possibility	NOUN
hassl-908	164	57	of	of	ADP
hassl-908	164	58	discretionary	discretionary	ADJ
hassl-908	164	59	accruals	accrual	NOUN
hassl-908	164	60	and	and	CCONJ
hassl-908	164	61	earnings	earning	NOUN
hassl-908	164	62	management	management	NOUN
hassl-908	164	63	being	be	AUX
hassl-908	164	64	used	use	VERB
hassl-908	164	65	in	in	ADP
hassl-908	164	66	banks	bank	NOUN
hassl-908	164	67	.	.	PUNCT
hassl-908	165	1	table	table	NOUN
hassl-908	165	2	1	1	NUM
hassl-908	165	3	indicates	indicate	VERB
hassl-908	165	4	the	the	DET
hassl-908	165	5	measurement	measurement	NOUN
hassl-908	165	6	of	of	ADP
hassl-908	165	7	the	the	DET
hassl-908	165	8	variables	variable	NOUN
hassl-908	165	9	used	use	VERB
hassl-908	165	10	in	in	ADP
hassl-908	165	11	this	this	DET
hassl-908	165	12	study	study	NOUN
hassl-908	165	13	.	.	PUNCT
hassl-908	166	1	3.4	3.4	NUM
hassl-908	166	2	.	.	PUNCT
hassl-908	166	3	research	research	NOUN
hassl-908	166	4	model	model	NOUN
hassl-908	166	5	to	to	PART
hassl-908	166	6	test	test	VERB
hassl-908	166	7	the	the	DET
hassl-908	166	8	research	research	NOUN
hassl-908	166	9	hypotheses	hypothesis	NOUN
hassl-908	166	10	,	,	PUNCT
hassl-908	166	11	which	which	PRON
hassl-908	166	12	examine	examine	VERB
hassl-908	166	13	the	the	DET
hassl-908	166	14	relationship	relationship	NOUN
hassl-908	166	15	between	between	ADP
hassl-908	166	16	audit	audit	NOUN
hassl-908	166	17	quality	quality	NOUN
hassl-908	166	18	and	and	CCONJ
hassl-908	166	19	earnings	earning	NOUN
hassl-908	166	20	management	management	NOUN
hassl-908	166	21	,	,	PUNCT
hassl-908	166	22	we	we	PRON
hassl-908	166	23	use	use	VERB
hassl-908	166	24	the	the	DET
hassl-908	166	25	mediating	mediate	VERB
hassl-908	166	26	effect	effect	NOUN
hassl-908	166	27	of	of	ADP
hassl-908	166	28	key	key	ADJ
hassl-908	166	29	audit	audit	NOUN
hassl-908	166	30	matters	matter	NOUN
hassl-908	166	31	.	.	PUNCT
hassl-908	167	1	figure	figure	NOUN
hassl-908	167	2	1	1	NUM
hassl-908	167	3	shows	show	VERB
hassl-908	167	4	the	the	DET
hassl-908	167	5	regression	regression	NOUN
hassl-908	167	6	model	model	NOUN
hassl-908	167	7	,	,	PUNCT
hassl-908	167	8	with	with	ADP
hassl-908	167	9	the	the	DET
hassl-908	167	10	equation	equation	NOUN
hassl-908	167	11	below	below	ADV
hassl-908	167	12	.	.	PUNCT
hassl-908	168	1	figure-1	figure-1	NOUN
hassl-908	168	2	.	.	PUNCT
hassl-908	168	3	research	research	NOUN
hassl-908	168	4	model	model	PROPN
hassl-908	168	5	.	.	PUNCT
hassl-908	169	1	dacit	dacit	PROPN
hassl-908	170	1	=	=	SYM
hassl-908	171	1	α0	α0	PROPN
hassl-908	171	2	+	+	PROPN
hassl-908	171	3	α1	α1	PROPN
hassl-908	171	4	kamsit+α2big4it+α3(kamsit×big4it	kamsit+α2big4it+α3(kamsit×big4it	PROPN
hassl-908	171	5	)	)	PUNCT
hassl-908	172	1	+	+	PROPN
hassl-908	172	2	α4levit+α5roeit+	α4levit+α5roeit+	PROPN
hassl-908	172	3	α5crit	α5crit	PROPN
hassl-908	172	4	+	+	PROPN
hassl-908	172	5	α5	α5	NOUN
hassl-908	172	6	sizit	sizit	NOUN
hassl-908	172	7	+	+	CCONJ
hassl-908	172	8	ɛ	ɛ	PROPN
hassl-908	172	9	where	where	SCONJ
hassl-908	172	10	:	:	PUNCT
hassl-908	172	11	dac	dac	PROPN
hassl-908	172	12	is	be	AUX
hassl-908	172	13	discretionary	discretionary	ADJ
hassl-908	172	14	accruals	accrual	NOUN
hassl-908	172	15	(	(	PUNCT
hassl-908	172	16	em	em	NOUN
hassl-908	172	17	=	=	SYM
hassl-908	172	18	earnings	earning	NOUN
hassl-908	172	19	management	management	NOUN
hassl-908	172	20	)	)	PUNCT
hassl-908	172	21	.	.	PUNCT
hassl-908	173	1	4	4	X
hassl-908	173	2	.	.	X
hassl-908	173	3	empirical	empirical	ADJ
hassl-908	173	4	results	result	NOUN
hassl-908	173	5	and	and	CCONJ
hassl-908	173	6	discussion	discussion	NOUN
hassl-908	173	7	to	to	PART
hassl-908	173	8	test	test	VERB
hassl-908	173	9	whether	whether	SCONJ
hassl-908	173	10	kams	kams	PROPN
hassl-908	173	11	have	have	VERB
hassl-908	173	12	a	a	DET
hassl-908	173	13	mediating	mediate	VERB
hassl-908	173	14	effect	effect	NOUN
hassl-908	173	15	among	among	ADP
hassl-908	173	16	jordanian	jordanian	ADJ
hassl-908	173	17	companies	company	NOUN
hassl-908	173	18	is	be	AUX
hassl-908	173	19	significantly	significantly	ADV
hassl-908	173	20	associated	associate	VERB
hassl-908	173	21	with	with	ADP
hassl-908	173	22	the	the	DET
hassl-908	173	23	variables	variable	NOUN
hassl-908	173	24	identified	identify	VERB
hassl-908	173	25	(	(	PUNCT
hassl-908	173	26	earnings	earning	NOUN
hassl-908	173	27	management	management	NOUN
hassl-908	173	28	,	,	PUNCT
hassl-908	173	29	audit	audit	NOUN
hassl-908	173	30	quality	quality	NOUN
hassl-908	173	31	and	and	CCONJ
hassl-908	173	32	control	control	NOUN
hassl-908	173	33	variables	variable	NOUN
hassl-908	173	34	)	)	PUNCT
hassl-908	173	35	;	;	PUNCT
hassl-908	173	36	a	a	DET
hassl-908	173	37	pearson	pearson	NOUN
hassl-908	173	38	correlation	correlation	NOUN
hassl-908	173	39	analysis	analysis	NOUN
hassl-908	173	40	was	be	AUX
hassl-908	173	41	performed	perform	VERB
hassl-908	173	42	,	,	PUNCT
hassl-908	173	43	along	along	ADP
hassl-908	173	44	with	with	ADP
hassl-908	173	45	a	a	DET
hassl-908	173	46	regression	regression	NOUN
hassl-908	173	47	analysis	analysis	NOUN
hassl-908	173	48	,	,	PUNCT
hassl-908	173	49	process	process	NOUN
hassl-908	173	50	analysis	analysis	NOUN
hassl-908	173	51	,	,	PUNCT
hassl-908	173	52	and	and	CCONJ
hassl-908	173	53	path	path	NOUN
hassl-908	173	54	analysis	analysis	NOUN
hassl-908	173	55	.	.	PUNCT
hassl-908	174	1	a	a	DET
hassl-908	174	2	descriptive	descriptive	ADJ
hassl-908	174	3	analysis	analysis	NOUN
hassl-908	174	4	was	be	AUX
hassl-908	174	5	used	use	VERB
hassl-908	174	6	to	to	PART
hassl-908	174	7	investigate	investigate	VERB
hassl-908	174	8	the	the	DET
hassl-908	174	9	level	level	NOUN
hassl-908	174	10	of	of	ADP
hassl-908	174	11	kams	kams	PROPN
hassl-908	174	12	disclosed	disclose	VERB
hassl-908	174	13	in	in	ADP
hassl-908	174	14	auditors	auditor	NOUN
hassl-908	174	15	’	’	PART
hassl-908	174	16	reports	report	NOUN
hassl-908	174	17	and	and	CCONJ
hassl-908	174	18	other	other	ADJ
hassl-908	174	19	research	research	NOUN
hassl-908	174	20	variables	variable	NOUN
hassl-908	174	21	in	in	ADP
hassl-908	174	22	the	the	DET
hassl-908	174	23	annual	annual	ADJ
hassl-908	174	24	reports	report	NOUN
hassl-908	174	25	of	of	ADP
hassl-908	174	26	the	the	DET
hassl-908	174	27	sampled	sample	VERB
hassl-908	174	28	companies	company	NOUN
hassl-908	174	29	.	.	PUNCT
hassl-908	175	1	multiple	multiple	ADJ
hassl-908	175	2	regression	regression	NOUN
hassl-908	175	3	was	be	AUX
hassl-908	175	4	used	use	VERB
hassl-908	175	5	to	to	PART
hassl-908	175	6	examine	examine	VERB
hassl-908	175	7	the	the	DET
hassl-908	175	8	relationship	relationship	NOUN
hassl-908	175	9	between	between	ADP
hassl-908	175	10	kams	kams	PROPN
hassl-908	175	11	and	and	CCONJ
hassl-908	175	12	earnings	earning	NOUN
hassl-908	175	13	management	management	NOUN
hassl-908	175	14	,	,	PUNCT
hassl-908	175	15	audit	audit	NOUN
hassl-908	175	16	quality	quality	NOUN
hassl-908	175	17	,	,	PUNCT
hassl-908	175	18	and	and	CCONJ
hassl-908	175	19	the	the	DET
hassl-908	175	20	four	four	NUM
hassl-908	175	21	control	control	NOUN
hassl-908	175	22	variables	variable	NOUN
hassl-908	175	23	.	.	PUNCT
hassl-908	176	1	a	a	DET
hassl-908	176	2	process	process	NOUN
hassl-908	176	3	analysis	analysis	NOUN
hassl-908	176	4	and	and	CCONJ
hassl-908	176	5	path	path	NOUN
hassl-908	176	6	analysis	analysis	NOUN
hassl-908	176	7	were	be	AUX
hassl-908	176	8	used	use	VERB
hassl-908	176	9	to	to	PART
hassl-908	176	10	examine	examine	VERB
hassl-908	176	11	the	the	DET
hassl-908	176	12	mediating	mediate	VERB
hassl-908	176	13	effect	effect	NOUN
hassl-908	176	14	of	of	ADP
hassl-908	176	15	kams	kams	PROPN
hassl-908	176	16	on	on	ADP
hassl-908	176	17	the	the	DET
hassl-908	176	18	relationship	relationship	NOUN
hassl-908	176	19	between	between	ADP
hassl-908	176	20	audit	audit	NOUN
hassl-908	176	21	quality	quality	NOUN
hassl-908	176	22	and	and	CCONJ
hassl-908	176	23	earnings	earning	NOUN
hassl-908	176	24	management	management	NOUN
hassl-908	176	25	.	.	PUNCT
hassl-908	177	1	table	table	NOUN
hassl-908	177	2	2	2	NUM
hassl-908	177	3	indicates	indicate	VERB
hassl-908	177	4	the	the	DET
hassl-908	177	5	frequency	frequency	NOUN
hassl-908	177	6	of	of	ADP
hassl-908	177	7	the	the	DET
hassl-908	177	8	315	315	NUM
hassl-908	177	9	observations	observation	NOUN
hassl-908	177	10	of	of	ADP
hassl-908	177	11	the	the	DET
hassl-908	177	12	sampled	sample	VERB
hassl-908	177	13	companies	company	NOUN
hassl-908	177	14	for	for	ADP
hassl-908	177	15	type	type	NOUN
hassl-908	177	16	of	of	ADP
hassl-908	177	17	industry	industry	NOUN
hassl-908	177	18	and	and	CCONJ
hassl-908	177	19	audit	audit	NOUN
hassl-908	177	20	firms	firm	NOUN
hassl-908	177	21	.	.	PUNCT
hassl-908	178	1	table-2	table-2	NUM
hassl-908	178	2	.	.	PUNCT
hassl-908	178	3	demographic	demographic	ADJ
hassl-908	178	4	characteristics	characteristic	NOUN
hassl-908	178	5	of	of	ADP
hassl-908	178	6	the	the	DET
hassl-908	178	7	sampled	sample	VERB
hassl-908	178	8	companies	company	NOUN
hassl-908	178	9	.	.	PUNCT
hassl-908	179	1	frequency	frequency	PROPN
hassl-908	179	2	percent	percent	NOUN
hassl-908	179	3	valid	valid	ADJ
hassl-908	179	4	percent	percent	NOUN
hassl-908	179	5	cumulative	cumulative	ADJ
hassl-908	179	6	percent	percent	NOUN
hassl-908	179	7	type	type	NOUN
hassl-908	179	8	of	of	ADP
hassl-908	179	9	industry	industry	NOUN
hassl-908	179	10	industrial	industrial	PROPN
hassl-908	179	11	co.	co.	PROPN
hassl-908	179	12	156	156	NUM
hassl-908	179	13	49.5	49.5	NUM
hassl-908	179	14	49.5	49.5	NUM
hassl-908	179	15	49.5	49.5	NUM
hassl-908	179	16	service	service	NOUN
hassl-908	179	17	co.	co.	PROPN
hassl-908	179	18	159	159	NUM
hassl-908	179	19	50.5	50.5	NUM
hassl-908	179	20	50.5	50.5	NUM
hassl-908	179	21	100.0	100.0	NUM
hassl-908	179	22	total	total	ADJ
hassl-908	179	23	obs	ob	NOUN
hassl-908	179	24	.	.	PUNCT
hassl-908	180	1	315	315	NUM
hassl-908	180	2	100.0	100.0	NUM
hassl-908	180	3	100.0	100.0	NUM
hassl-908	180	4	audit	audit	NOUN
hassl-908	180	5	firm	firm	NOUN
hassl-908	180	6	big	big	ADJ
hassl-908	180	7	four	four	NUM
hassl-908	180	8	135	135	NUM
hassl-908	180	9	42.9	42.9	NUM
hassl-908	180	10	42.9	42.9	NUM
hassl-908	180	11	100.0	100.0	NUM
hassl-908	180	12	non	non	ADJ
hassl-908	180	13	-	-	ADJ
hassl-908	180	14	big	big	ADJ
hassl-908	180	15	four	four	NUM
hassl-908	180	16	180	180	NUM
hassl-908	180	17	57.1	57.1	NUM
hassl-908	180	18	57.1	57.1	NUM
hassl-908	180	19	57.1	57.1	NUM
hassl-908	180	20	total	total	ADJ
hassl-908	180	21	obs	ob	NOUN
hassl-908	180	22	.	.	PUNCT
hassl-908	181	1	315	315	NUM
hassl-908	181	2	100.0	100.0	NUM
hassl-908	181	3	100.0	100.0	NUM
hassl-908	181	4	humanities	humanity	NOUN
hassl-908	181	5	and	and	CCONJ
hassl-908	181	6	social	social	ADJ
hassl-908	181	7	sciences	science	NOUN
hassl-908	181	8	letters	letter	NOUN
hassl-908	181	9	,	,	PUNCT
hassl-908	181	10	2021	2021	NUM
hassl-908	181	11	,	,	PUNCT
hassl-908	181	12	9(4	9(4	NUM
hassl-908	181	13	):	):	PUNCT
hassl-908	181	14	403	403	NUM
hassl-908	181	15	-	-	SYM
hassl-908	181	16	416	416	NUM
hassl-908	181	17	411	411	NUM
hassl-908	181	18	©	©	PROPN
hassl-908	181	19	2021	2021	NUM
hassl-908	181	20	conscientia	conscientia	PROPN
hassl-908	181	21	beam	beam	PROPN
hassl-908	181	22	.	.	PUNCT
hassl-908	182	1	all	all	DET
hassl-908	182	2	rights	right	NOUN
hassl-908	182	3	reserved	reserve	VERB
hassl-908	182	4	.	.	PUNCT
hassl-908	183	1	table	table	NOUN
hassl-908	183	2	2	2	NUM
hassl-908	183	3	shows	show	VERB
hassl-908	183	4	that	that	SCONJ
hassl-908	183	5	service	service	NOUN
hassl-908	183	6	companies	company	NOUN
hassl-908	183	7	represent	represent	VERB
hassl-908	183	8	50.5	50.5	NUM
hassl-908	183	9	%	%	NOUN
hassl-908	183	10	,	,	PUNCT
hassl-908	183	11	while	while	SCONJ
hassl-908	183	12	industrial	industrial	ADJ
hassl-908	183	13	companies	company	NOUN
hassl-908	183	14	represent	represent	VERB
hassl-908	183	15	49.5	49.5	NUM
hassl-908	183	16	%	%	NOUN
hassl-908	183	17	of	of	ADP
hassl-908	183	18	the	the	DET
hassl-908	183	19	sample	sample	NOUN
hassl-908	183	20	.	.	PUNCT
hassl-908	184	1	also	also	ADV
hassl-908	184	2	,	,	PUNCT
hassl-908	184	3	42.9	42.9	NUM
hassl-908	184	4	%	%	NOUN
hassl-908	184	5	of	of	ADP
hassl-908	184	6	corporations	corporation	NOUN
hassl-908	184	7	in	in	ADP
hassl-908	184	8	the	the	DET
hassl-908	184	9	sample	sample	NOUN
hassl-908	184	10	were	be	AUX
hassl-908	184	11	audited	audit	VERB
hassl-908	184	12	by	by	ADP
hassl-908	184	13	big	big	ADJ
hassl-908	184	14	audit	audit	NOUN
hassl-908	184	15	firms	firm	NOUN
hassl-908	184	16	and	and	CCONJ
hassl-908	184	17	57.1	57.1	NUM
hassl-908	184	18	%	%	NOUN
hassl-908	184	19	were	be	AUX
hassl-908	184	20	audited	audit	VERB
hassl-908	184	21	by	by	ADP
hassl-908	184	22	smaller	small	ADJ
hassl-908	184	23	audit	audit	NOUN
hassl-908	184	24	firms	firm	NOUN
hassl-908	184	25	.	.	PUNCT
hassl-908	185	1	in	in	ADP
hassl-908	185	2	table	table	NOUN
hassl-908	185	3	3	3	NUM
hassl-908	185	4	,	,	PUNCT
hassl-908	185	5	we	we	PRON
hassl-908	185	6	investigated	investigate	VERB
hassl-908	185	7	kams	kam	NOUN
hassl-908	185	8	in	in	ADP
hassl-908	185	9	term	term	NOUN
hassl-908	185	10	of	of	ADP
hassl-908	185	11	the	the	DET
hassl-908	185	12	number	number	NOUN
hassl-908	185	13	of	of	ADP
hassl-908	185	14	issues	issue	NOUN
hassl-908	185	15	included	include	VERB
hassl-908	185	16	in	in	ADP
hassl-908	185	17	auditors	auditor	NOUN
hassl-908	185	18	’	’	PART
hassl-908	185	19	reports	report	NOUN
hassl-908	185	20	during	during	ADP
hassl-908	185	21	the	the	DET
hassl-908	185	22	period	period	NOUN
hassl-908	185	23	from	from	ADP
hassl-908	185	24	2017	2017	NUM
hassl-908	185	25	to	to	ADP
hassl-908	185	26	2019	2019	NUM
hassl-908	185	27	.	.	PUNCT
hassl-908	186	1	table-3	table-3	NUM
hassl-908	186	2	.	.	PUNCT
hassl-908	187	1	kams	kams	PROPN
hassl-908	187	2	disclosures	disclosure	NOUN
hassl-908	187	3	in	in	ADP
hassl-908	187	4	number	number	NOUN
hassl-908	187	5	of	of	ADP
hassl-908	187	6	issues	issue	NOUN
hassl-908	187	7	.	.	PUNCT
hassl-908	188	1	frequency	frequency	NOUN
hassl-908	188	2	percent	percent	NOUN
hassl-908	188	3	valid	valid	ADJ
hassl-908	188	4	percent	percent	NOUN
hassl-908	188	5	cumulative	cumulative	ADJ
hassl-908	188	6	percent	percent	NOUN
hassl-908	188	7	kams	kams	PROPN
hassl-908	188	8	disclosures	disclosure	NOUN
hassl-908	188	9	in	in	ADP
hassl-908	188	10	term	term	NOUN
hassl-908	188	11	of	of	ADP
hassl-908	188	12	number	number	NOUN
hassl-908	188	13	of	of	ADP
hassl-908	188	14	issues	issue	NOUN
hassl-908	188	15	0.0	0.0	NUM
hassl-908	188	16	36	36	NUM
hassl-908	188	17	11.4	11.4	NUM
hassl-908	188	18	11.4	11.4	NUM
hassl-908	188	19	11.4	11.4	NUM
hassl-908	188	20	1.0	1.0	NUM
hassl-908	188	21	102	102	NUM
hassl-908	188	22	32.4	32.4	NUM
hassl-908	188	23	32.4	32.4	NUM
hassl-908	188	24	43.8	43.8	NUM
hassl-908	188	25	2.0	2.0	NUM
hassl-908	188	26	117	117	NUM
hassl-908	188	27	37.1	37.1	NUM
hassl-908	188	28	37.1	37.1	NUM
hassl-908	188	29	81.0	81.0	NUM
hassl-908	188	30	3.0	3.0	NUM
hassl-908	188	31	48	48	NUM
hassl-908	188	32	15.2	15.2	NUM
hassl-908	188	33	15.2	15.2	NUM
hassl-908	188	34	96.2	96.2	NUM
hassl-908	188	35	4.0	4.0	NUM
hassl-908	188	36	6	6	NUM
hassl-908	188	37	1.9	1.9	NUM
hassl-908	188	38	1.9	1.9	NUM
hassl-908	188	39	98.1	98.1	NUM
hassl-908	188	40	5.0	5.0	NUM
hassl-908	188	41	6	6	NUM
hassl-908	188	42	1.9	1.9	NUM
hassl-908	188	43	1.9	1.9	NUM
hassl-908	188	44	100.0	100.0	NUM
hassl-908	188	45	total	total	NOUN
hassl-908	188	46	315	315	NUM
hassl-908	188	47	100.0	100.0	NUM
hassl-908	188	48	100.0	100.0	NUM
hassl-908	188	49	table	table	NOUN
hassl-908	188	50	3	3	NUM
hassl-908	188	51	shows	show	VERB
hassl-908	188	52	that	that	SCONJ
hassl-908	188	53	only	only	ADV
hassl-908	188	54	11.4	11.4	NUM
hassl-908	188	55	%	%	NOUN
hassl-908	188	56	of	of	ADP
hassl-908	188	57	the	the	DET
hassl-908	188	58	corporations	corporation	NOUN
hassl-908	188	59	did	do	AUX
hassl-908	188	60	not	not	PART
hassl-908	188	61	include	include	VERB
hassl-908	188	62	any	any	DET
hassl-908	188	63	kams	kams	NOUN
hassl-908	188	64	in	in	ADP
hassl-908	188	65	their	their	PRON
hassl-908	188	66	audit	audit	NOUN
hassl-908	188	67	reports	report	NOUN
hassl-908	188	68	,	,	PUNCT
hassl-908	188	69	and	and	CCONJ
hassl-908	188	70	the	the	DET
hassl-908	188	71	remaining	remain	VERB
hassl-908	188	72	corporations	corporation	NOUN
hassl-908	188	73	(	(	PUNCT
hassl-908	188	74	88.6	88.6	NUM
hassl-908	188	75	%	%	NOUN
hassl-908	188	76	)	)	PUNCT
hassl-908	188	77	have	have	AUX
hassl-908	188	78	included	include	VERB
hassl-908	188	79	kams	kams	PROPN
hassl-908	188	80	in	in	ADP
hassl-908	188	81	their	their	PRON
hassl-908	188	82	audit	audit	NOUN
hassl-908	188	83	reports	report	NOUN
hassl-908	188	84	.	.	PUNCT
hassl-908	189	1	we	we	PRON
hassl-908	189	2	can	can	AUX
hassl-908	189	3	also	also	ADV
hassl-908	189	4	show	show	VERB
hassl-908	189	5	that	that	SCONJ
hassl-908	189	6	corporations	corporation	NOUN
hassl-908	189	7	have	have	VERB
hassl-908	189	8	kams	kam	NOUN
hassl-908	189	9	that	that	PRON
hassl-908	189	10	include	include	VERB
hassl-908	189	11	two	two	NUM
hassl-908	189	12	issues	issue	NOUN
hassl-908	189	13	in	in	ADP
hassl-908	189	14	their	their	PRON
hassl-908	189	15	disclosures	disclosure	NOUN
hassl-908	189	16	.	.	PUNCT
hassl-908	190	1	table-4	table-4	X
hassl-908	190	2	.	.	PUNCT
hassl-908	190	3	descriptive	descriptive	ADJ
hassl-908	190	4	statistics	statistic	NOUN
hassl-908	190	5	.	.	PUNCT
hassl-908	191	1	minimum	minimum	ADJ
hassl-908	191	2	maximum	maximum	ADJ
hassl-908	191	3	mean	mean	ADJ
hassl-908	191	4	std	std	NOUN
hassl-908	191	5	.	.	PUNCT
hassl-908	191	6	deviation	deviation	NOUN
hassl-908	191	7	profitability	profitability	NOUN
hassl-908	191	8	(	(	PUNCT
hassl-908	191	9	roa	roa	NOUN
hassl-908	191	10	)	)	PUNCT
hassl-908	191	11	-0.665	-0.665	PUNCT
hassl-908	191	12	0.387	0.387	NUM
hassl-908	191	13	-0.012	-0.012	NUM
hassl-908	191	14	0.119	0.119	NUM
hassl-908	191	15	leverage	leverage	NOUN
hassl-908	191	16	ratio	ratio	NOUN
hassl-908	191	17	0.003	0.003	NUM
hassl-908	191	18	1.904	1.904	NUM
hassl-908	191	19	0.430	0.430	NUM
hassl-908	191	20	0.323	0.323	NUM
hassl-908	191	21	liquidity	liquidity	NOUN
hassl-908	191	22	(	(	PUNCT
hassl-908	191	23	cr	cr	NOUN
hassl-908	191	24	)	)	PUNCT
hassl-908	191	25	0.021	0.021	NUM
hassl-908	191	26	353.399	353.399	NUM
hassl-908	191	27	4.767	4.767	NUM
hassl-908	191	28	24.793	24.793	NUM
hassl-908	191	29	log	log	NOUN
hassl-908	191	30	size	size	NOUN
hassl-908	191	31	5.505	5.505	NUM
hassl-908	191	32	9.158	9.158	NUM
hassl-908	191	33	7.438	7.438	NUM
hassl-908	191	34	0.731	0.731	NUM
hassl-908	191	35	kams	kam	NOUN
hassl-908	191	36	in	in	ADP
hassl-908	191	37	words	word	NOUN
hassl-908	191	38	0	0	NUM
hassl-908	191	39	864	864	NUM
hassl-908	191	40	218	218	NUM
hassl-908	191	41	168	168	NUM
hassl-908	191	42	em	em	PRON
hassl-908	191	43	0.001	0.001	NUM
hassl-908	191	44	0.854	0.854	NUM
hassl-908	191	45	0.083	0.083	NUM
hassl-908	191	46	0.082	0.082	NUM
hassl-908	191	47	descriptive	descriptive	ADJ
hassl-908	191	48	statistics	statistic	NOUN
hassl-908	191	49	in	in	ADP
hassl-908	191	50	table	table	NOUN
hassl-908	191	51	4	4	NUM
hassl-908	191	52	show	show	VERB
hassl-908	191	53	that	that	SCONJ
hassl-908	191	54	the	the	DET
hassl-908	191	55	mean	mean	NOUN
hassl-908	191	56	of	of	ADP
hassl-908	191	57	the	the	DET
hassl-908	191	58	number	number	NOUN
hassl-908	191	59	of	of	ADP
hassl-908	191	60	words	word	NOUN
hassl-908	191	61	included	include	VERB
hassl-908	191	62	in	in	ADP
hassl-908	191	63	kams	kams	PROPN
hassl-908	191	64	disclosures	disclosure	NOUN
hassl-908	191	65	was	be	AUX
hassl-908	191	66	218	218	NUM
hassl-908	191	67	with	with	ADP
hassl-908	191	68	a	a	DET
hassl-908	191	69	standard	standard	ADJ
hassl-908	191	70	deviation	deviation	NOUN
hassl-908	191	71	of	of	ADP
hassl-908	191	72	168	168	NUM
hassl-908	191	73	,	,	PUNCT
hassl-908	191	74	and	and	CCONJ
hassl-908	191	75	the	the	DET
hassl-908	191	76	mean	mean	NOUN
hassl-908	191	77	of	of	ADP
hassl-908	191	78	earnings	earning	NOUN
hassl-908	191	79	management	management	NOUN
hassl-908	191	80	was	be	AUX
hassl-908	191	81	0.083	0.083	NUM
hassl-908	191	82	with	with	ADP
hassl-908	191	83	a	a	DET
hassl-908	191	84	standard	standard	ADJ
hassl-908	191	85	deviation	deviation	NOUN
hassl-908	191	86	of	of	ADP
hassl-908	191	87	0.082	0.082	NUM
hassl-908	191	88	for	for	ADP
hassl-908	191	89	corporations	corporation	NOUN
hassl-908	191	90	in	in	ADP
hassl-908	191	91	the	the	DET
hassl-908	191	92	study	study	NOUN
hassl-908	191	93	sample	sample	NOUN
hassl-908	191	94	,	,	PUNCT
hassl-908	191	95	and	and	CCONJ
hassl-908	191	96	these	these	DET
hassl-908	191	97	results	result	NOUN
hassl-908	191	98	are	be	AUX
hassl-908	191	99	similar	similar	ADJ
hassl-908	191	100	to	to	ADP
hassl-908	191	101	previous	previous	ADJ
hassl-908	191	102	studies	study	NOUN
hassl-908	191	103	(	(	PUNCT
hassl-908	191	104	e.g.	e.g.	ADV
hassl-908	191	105	,	,	PUNCT
hassl-908	191	106	al	al	PROPN
hassl-908	191	107	-	-	PUNCT
hassl-908	191	108	sraheen	sraheen	PROPN
hassl-908	191	109	&	&	CCONJ
hassl-908	191	110	alkhatib	alkhatib	PROPN
hassl-908	191	111	,	,	PUNCT
hassl-908	191	112	2016	2016	NUM
hassl-908	191	113	)	)	PUNCT
hassl-908	191	114	.	.	PUNCT
hassl-908	192	1	4.1	4.1	NUM
hassl-908	192	2	.	.	PUNCT
hassl-908	192	3	hypothesis	hypothesis	NOUN
hassl-908	192	4	testing	testing	NOUN
hassl-908	192	5	and	and	CCONJ
hassl-908	192	6	regression	regression	VERB
hassl-908	192	7	analysis	analysis	NOUN
hassl-908	192	8	a	a	DET
hassl-908	192	9	pearson	pearson	NOUN
hassl-908	192	10	correlation	correlation	NOUN
hassl-908	192	11	was	be	AUX
hassl-908	192	12	used	use	VERB
hassl-908	192	13	to	to	PART
hassl-908	192	14	test	test	VERB
hassl-908	192	15	the	the	DET
hassl-908	192	16	hypotheses	hypothesis	NOUN
hassl-908	192	17	at	at	ADP
hassl-908	192	18	the	the	DET
hassl-908	192	19	α	α	NOUN
hassl-908	192	20	≤	≤	NUM
hassl-908	192	21	0.05	0.05	NUM
hassl-908	192	22	significance	significance	NOUN
hassl-908	192	23	level	level	NOUN
hassl-908	192	24	.	.	PUNCT
hassl-908	193	1	table-5	table-5	PROPN
hassl-908	193	2	.	.	PUNCT
hassl-908	193	3	significance	significance	NOUN
hassl-908	193	4	levels	level	NOUN
hassl-908	193	5	of	of	ADP
hassl-908	193	6	hypotheses	hypothesis	NOUN
hassl-908	193	7	.	.	PUNCT
hassl-908	194	1	hypothesis	hypothesis	NOUN
hassl-908	194	2	r	r	NOUN
hassl-908	194	3	value	value	NOUN
hassl-908	194	4	r2	r2	NOUN
hassl-908	194	5	value	value	NOUN
hassl-908	194	6	p	p	NOUN
hassl-908	194	7	-	-	PUNCT
hassl-908	194	8	value	value	NOUN
hassl-908	194	9	h1	h1	NOUN
hassl-908	194	10	0.757	0.757	NUM
hassl-908	194	11	0.573	0.573	NUM
hassl-908	194	12	0.00	0.00	NUM
hassl-908	194	13	h2	h2	NOUN
hassl-908	194	14	0.796	0.796	NUM
hassl-908	194	15	0.634	0.634	NUM
hassl-908	194	16	0.00	0.00	NUM
hassl-908	194	17	h3	h3	NOUN
hassl-908	194	18	0.604	0.604	NUM
hassl-908	194	19	0.365	0.365	NUM
hassl-908	194	20	0.00	0.00	NUM
hassl-908	194	21	table	table	NOUN
hassl-908	194	22	5	5	NUM
hassl-908	194	23	shows	show	VERB
hassl-908	194	24	that	that	SCONJ
hassl-908	194	25	there	there	PRON
hassl-908	194	26	is	be	VERB
hassl-908	194	27	a	a	DET
hassl-908	194	28	positive	positive	ADJ
hassl-908	194	29	(	(	PUNCT
hassl-908	194	30	strong	strong	ADJ
hassl-908	194	31	)	)	PUNCT
hassl-908	194	32	correlation	correlation	NOUN
hassl-908	194	33	between	between	ADP
hassl-908	194	34	key	key	ADJ
hassl-908	194	35	audit	audit	NOUN
hassl-908	194	36	matters	matter	NOUN
hassl-908	194	37	and	and	CCONJ
hassl-908	194	38	audit	audit	NOUN
hassl-908	194	39	quality	quality	NOUN
hassl-908	194	40	demonstrated	demonstrate	VERB
hassl-908	194	41	by	by	ADP
hassl-908	194	42	the	the	DET
hassl-908	194	43	r	r	NOUN
hassl-908	194	44	-	-	PUNCT
hassl-908	194	45	value	value	NOUN
hassl-908	194	46	(	(	PUNCT
hassl-908	194	47	r	r	NOUN
hassl-908	194	48	=	=	NOUN
hassl-908	194	49	0.757	0.757	NUM
hassl-908	194	50	)	)	PUNCT
hassl-908	194	51	,	,	PUNCT
hassl-908	194	52	which	which	PRON
hassl-908	194	53	is	be	AUX
hassl-908	194	54	more	more	ADJ
hassl-908	194	55	than	than	ADP
hassl-908	194	56	0.5	0.5	NUM
hassl-908	194	57	(	(	PUNCT
hassl-908	194	58	cohen	cohen	NOUN
hassl-908	194	59	,	,	PUNCT
hassl-908	194	60	1988	1988	NUM
hassl-908	194	61	)	)	PUNCT
hassl-908	194	62	.	.	PUNCT
hassl-908	195	1	also	also	ADV
hassl-908	195	2	,	,	PUNCT
hassl-908	195	3	the	the	DET
hassl-908	195	4	contribution	contribution	NOUN
hassl-908	195	5	of	of	ADP
hassl-908	195	6	the	the	DET
hassl-908	195	7	key	key	ADJ
hassl-908	195	8	audit	audit	NOUN
hassl-908	195	9	matters	matter	VERB
hassl-908	195	10	variable	variable	ADJ
hassl-908	195	11	to	to	PART
hassl-908	195	12	audit	audit	VERB
hassl-908	195	13	quality	quality	NOUN
hassl-908	195	14	is	be	AUX
hassl-908	195	15	estimated	estimate	VERB
hassl-908	195	16	at	at	ADP
hassl-908	195	17	57.3	57.3	NUM
hassl-908	195	18	%	%	NOUN
hassl-908	195	19	(	(	PUNCT
hassl-908	195	20	r2	r2	PROPN
hassl-908	195	21	=	=	PUNCT
hassl-908	195	22	0.573	0.573	NUM
hassl-908	195	23	)	)	PUNCT
hassl-908	195	24	,	,	PUNCT
hassl-908	195	25	and	and	CCONJ
hassl-908	195	26	the	the	DET
hassl-908	195	27	remaining	remain	VERB
hassl-908	195	28	percentage	percentage	NOUN
hassl-908	195	29	is	be	AUX
hassl-908	195	30	due	due	ADJ
hassl-908	195	31	to	to	ADP
hassl-908	195	32	other	other	ADJ
hassl-908	195	33	factors	factor	NOUN
hassl-908	195	34	.	.	PUNCT
hassl-908	196	1	also	also	ADV
hassl-908	196	2	,	,	PUNCT
hassl-908	196	3	the	the	DET
hassl-908	196	4	p	p	NOUN
hassl-908	196	5	-	-	PUNCT
hassl-908	196	6	value	value	NOUN
hassl-908	196	7	is	be	AUX
hassl-908	196	8	less	less	ADJ
hassl-908	196	9	than	than	ADP
hassl-908	196	10	(	(	PUNCT
hassl-908	196	11	0.05	0.05	NUM
hassl-908	196	12	)	)	PUNCT
hassl-908	196	13	.	.	PUNCT
hassl-908	197	1	therefore	therefore	ADV
hassl-908	197	2	,	,	PUNCT
hassl-908	197	3	we	we	PRON
hassl-908	197	4	accept	accept	VERB
hassl-908	197	5	the	the	DET
hassl-908	197	6	first	first	ADJ
hassl-908	197	7	hypothesis	hypothesis	NOUN
hassl-908	197	8	,	,	PUNCT
hassl-908	197	9	which	which	PRON
hassl-908	197	10	states	state	VERB
hassl-908	197	11	that	that	SCONJ
hassl-908	197	12	there	there	PRON
hassl-908	197	13	is	be	VERB
hassl-908	197	14	a	a	DET
hassl-908	197	15	significant	significant	ADJ
hassl-908	197	16	relationship	relationship	NOUN
hassl-908	197	17	between	between	ADP
hassl-908	197	18	key	key	ADJ
hassl-908	197	19	audit	audit	NOUN
hassl-908	197	20	matters	matter	NOUN
hassl-908	197	21	and	and	CCONJ
hassl-908	197	22	audit	audit	NOUN
hassl-908	197	23	quality	quality	NOUN
hassl-908	197	24	.	.	PUNCT
hassl-908	198	1	humanities	humanity	NOUN
hassl-908	198	2	and	and	CCONJ
hassl-908	198	3	social	social	ADJ
hassl-908	198	4	sciences	science	NOUN
hassl-908	198	5	letters	letter	NOUN
hassl-908	198	6	,	,	PUNCT
hassl-908	198	7	2021	2021	NUM
hassl-908	198	8	,	,	PUNCT
hassl-908	198	9	9(4	9(4	NUM
hassl-908	198	10	):	):	PUNCT
hassl-908	198	11	403	403	NUM
hassl-908	198	12	-	-	SYM
hassl-908	198	13	416	416	NUM
hassl-908	198	14	412	412	NUM
hassl-908	198	15	©	©	PROPN
hassl-908	198	16	2021	2021	NUM
hassl-908	198	17	conscientia	conscientia	PROPN
hassl-908	198	18	beam	beam	PROPN
hassl-908	198	19	.	.	PUNCT
hassl-908	199	1	all	all	DET
hassl-908	199	2	rights	right	NOUN
hassl-908	199	3	reserved	reserve	VERB
hassl-908	199	4	.	.	PUNCT
hassl-908	200	1	the	the	DET
hassl-908	200	2	results	result	NOUN
hassl-908	200	3	of	of	ADP
hassl-908	200	4	testing	test	VERB
hassl-908	200	5	the	the	DET
hassl-908	200	6	second	second	ADJ
hassl-908	200	7	hypothesis	hypothesis	NOUN
hassl-908	200	8	(	(	PUNCT
hassl-908	200	9	see	see	VERB
hassl-908	200	10	table	table	NOUN
hassl-908	200	11	5	5	NUM
hassl-908	200	12	)	)	PUNCT
hassl-908	200	13	show	show	VERB
hassl-908	200	14	that	that	SCONJ
hassl-908	200	15	there	there	PRON
hassl-908	200	16	is	be	VERB
hassl-908	200	17	a	a	DET
hassl-908	200	18	positive	positive	ADJ
hassl-908	200	19	(	(	PUNCT
hassl-908	200	20	strong	strong	ADJ
hassl-908	200	21	)	)	PUNCT
hassl-908	200	22	correlation	correlation	NOUN
hassl-908	200	23	between	between	ADP
hassl-908	200	24	audit	audit	NOUN
hassl-908	200	25	quality	quality	NOUN
hassl-908	200	26	and	and	CCONJ
hassl-908	200	27	earnings	earning	NOUN
hassl-908	200	28	management	management	NOUN
hassl-908	200	29	demonstrated	demonstrate	VERB
hassl-908	200	30	by	by	ADP
hassl-908	200	31	the	the	DET
hassl-908	200	32	r	r	NOUN
hassl-908	200	33	-	-	PUNCT
hassl-908	200	34	value	value	NOUN
hassl-908	200	35	(	(	PUNCT
hassl-908	200	36	r	r	NOUN
hassl-908	200	37	=	=	NOUN
hassl-908	200	38	0.796	0.796	NUM
hassl-908	200	39	)	)	PUNCT
hassl-908	200	40	,	,	PUNCT
hassl-908	200	41	which	which	PRON
hassl-908	200	42	is	be	AUX
hassl-908	200	43	more	more	ADJ
hassl-908	200	44	than	than	ADP
hassl-908	200	45	0.5	0.5	NUM
hassl-908	200	46	(	(	PUNCT
hassl-908	200	47	cohen	cohen	NOUN
hassl-908	200	48	,	,	PUNCT
hassl-908	200	49	1988	1988	NUM
hassl-908	200	50	)	)	PUNCT
hassl-908	200	51	.	.	PUNCT
hassl-908	201	1	also	also	ADV
hassl-908	201	2	,	,	PUNCT
hassl-908	201	3	the	the	DET
hassl-908	201	4	contribution	contribution	NOUN
hassl-908	201	5	of	of	ADP
hassl-908	201	6	the	the	DET
hassl-908	201	7	audit	audit	NOUN
hassl-908	201	8	quality	quality	NOUN
hassl-908	201	9	variable	variable	NOUN
hassl-908	201	10	to	to	ADP
hassl-908	201	11	earnings	earning	NOUN
hassl-908	201	12	management	management	NOUN
hassl-908	201	13	is	be	AUX
hassl-908	201	14	estimated	estimate	VERB
hassl-908	201	15	at	at	ADP
hassl-908	201	16	63.4	63.4	NUM
hassl-908	201	17	%	%	NOUN
hassl-908	201	18	(	(	PUNCT
hassl-908	201	19	r2	r2	PROPN
hassl-908	201	20	=	=	SYM
hassl-908	201	21	0.634	0.634	NUM
hassl-908	201	22	)	)	PUNCT
hassl-908	201	23	,	,	PUNCT
hassl-908	201	24	and	and	CCONJ
hassl-908	201	25	the	the	DET
hassl-908	201	26	remaining	remain	VERB
hassl-908	201	27	percentage	percentage	NOUN
hassl-908	201	28	is	be	AUX
hassl-908	201	29	due	due	ADJ
hassl-908	201	30	to	to	ADP
hassl-908	201	31	other	other	ADJ
hassl-908	201	32	factors	factor	NOUN
hassl-908	201	33	.	.	PUNCT
hassl-908	202	1	also	also	ADV
hassl-908	202	2	,	,	PUNCT
hassl-908	202	3	the	the	DET
hassl-908	202	4	p	p	NOUN
hassl-908	202	5	-	-	PUNCT
hassl-908	202	6	value	value	NOUN
hassl-908	202	7	is	be	AUX
hassl-908	202	8	less	less	ADJ
hassl-908	202	9	than	than	ADP
hassl-908	202	10	0.05	0.05	NUM
hassl-908	202	11	.	.	PUNCT
hassl-908	203	1	therefore	therefore	ADV
hassl-908	203	2	,	,	PUNCT
hassl-908	203	3	we	we	PRON
hassl-908	203	4	accept	accept	VERB
hassl-908	203	5	the	the	DET
hassl-908	203	6	second	second	ADJ
hassl-908	203	7	hypothesis	hypothesis	NOUN
hassl-908	203	8	,	,	PUNCT
hassl-908	203	9	which	which	PRON
hassl-908	203	10	states	state	VERB
hassl-908	203	11	that	that	SCONJ
hassl-908	203	12	there	there	PRON
hassl-908	203	13	is	be	VERB
hassl-908	203	14	a	a	DET
hassl-908	203	15	significant	significant	ADJ
hassl-908	203	16	relationship	relationship	NOUN
hassl-908	203	17	between	between	ADP
hassl-908	203	18	audit	audit	NOUN
hassl-908	203	19	quality	quality	NOUN
hassl-908	203	20	and	and	CCONJ
hassl-908	203	21	earnings	earning	NOUN
hassl-908	203	22	management	management	NOUN
hassl-908	203	23	.	.	PUNCT
hassl-908	204	1	the	the	DET
hassl-908	204	2	results	result	NOUN
hassl-908	204	3	show	show	VERB
hassl-908	204	4	there	there	PRON
hassl-908	204	5	is	be	VERB
hassl-908	204	6	a	a	DET
hassl-908	204	7	significant	significant	ADJ
hassl-908	204	8	relationship	relationship	NOUN
hassl-908	204	9	between	between	ADP
hassl-908	204	10	key	key	ADJ
hassl-908	204	11	audit	audit	NOUN
hassl-908	204	12	matters	matter	NOUN
hassl-908	204	13	and	and	CCONJ
hassl-908	204	14	earnings	earning	NOUN
hassl-908	204	15	management	management	NOUN
hassl-908	204	16	,	,	PUNCT
hassl-908	204	17	as	as	SCONJ
hassl-908	204	18	the	the	DET
hassl-908	204	19	p	p	NOUN
hassl-908	204	20	-	-	PUNCT
hassl-908	204	21	value	value	NOUN
hassl-908	204	22	is	be	AUX
hassl-908	204	23	less	less	ADJ
hassl-908	204	24	than	than	ADP
hassl-908	204	25	0.05	0.05	NUM
hassl-908	204	26	.	.	PUNCT
hassl-908	205	1	also	also	ADV
hassl-908	205	2	,	,	PUNCT
hassl-908	205	3	there	there	PRON
hassl-908	205	4	is	be	VERB
hassl-908	205	5	a	a	DET
hassl-908	205	6	positive	positive	ADJ
hassl-908	205	7	(	(	PUNCT
hassl-908	205	8	strong	strong	ADJ
hassl-908	205	9	)	)	PUNCT
hassl-908	205	10	correlation	correlation	NOUN
hassl-908	205	11	between	between	ADP
hassl-908	205	12	key	key	ADJ
hassl-908	205	13	audit	audit	NOUN
hassl-908	205	14	matters	matter	NOUN
hassl-908	205	15	and	and	CCONJ
hassl-908	205	16	earnings	earning	NOUN
hassl-908	205	17	management	management	NOUN
hassl-908	205	18	demonstrated	demonstrate	VERB
hassl-908	205	19	by	by	ADP
hassl-908	205	20	the	the	DET
hassl-908	205	21	r	r	NOUN
hassl-908	205	22	-	-	PUNCT
hassl-908	205	23	value	value	NOUN
hassl-908	205	24	(	(	PUNCT
hassl-908	205	25	r	r	NOUN
hassl-908	205	26	=	=	NOUN
hassl-908	205	27	0.604	0.604	NUM
hassl-908	205	28	)	)	PUNCT
hassl-908	205	29	,	,	PUNCT
hassl-908	205	30	which	which	PRON
hassl-908	205	31	is	be	AUX
hassl-908	205	32	more	more	ADJ
hassl-908	205	33	than	than	ADP
hassl-908	205	34	0.5	0.5	NUM
hassl-908	205	35	(	(	PUNCT
hassl-908	205	36	cohen	cohen	NOUN
hassl-908	205	37	,	,	PUNCT
hassl-908	205	38	1988	1988	NUM
hassl-908	205	39	)	)	PUNCT
hassl-908	205	40	.	.	PUNCT
hassl-908	206	1	also	also	ADV
hassl-908	206	2	,	,	PUNCT
hassl-908	206	3	the	the	DET
hassl-908	206	4	contribution	contribution	NOUN
hassl-908	206	5	of	of	ADP
hassl-908	206	6	the	the	DET
hassl-908	206	7	key	key	ADJ
hassl-908	206	8	audit	audit	NOUN
hassl-908	206	9	matters	matter	VERB
hassl-908	206	10	variable	variable	ADJ
hassl-908	206	11	to	to	ADP
hassl-908	206	12	earnings	earning	NOUN
hassl-908	206	13	management	management	NOUN
hassl-908	206	14	is	be	AUX
hassl-908	206	15	estimated	estimate	VERB
hassl-908	206	16	at	at	ADP
hassl-908	206	17	36.5	36.5	NUM
hassl-908	206	18	%	%	NOUN
hassl-908	206	19	(	(	PUNCT
hassl-908	206	20	r2	r2	NOUN
hassl-908	206	21	=	=	PUNCT
hassl-908	206	22	0.365	0.365	NUM
hassl-908	206	23	)	)	PUNCT
hassl-908	206	24	,	,	PUNCT
hassl-908	206	25	and	and	CCONJ
hassl-908	206	26	the	the	DET
hassl-908	206	27	remaining	remain	VERB
hassl-908	206	28	percentage	percentage	NOUN
hassl-908	206	29	is	be	AUX
hassl-908	206	30	due	due	ADJ
hassl-908	206	31	to	to	ADP
hassl-908	206	32	other	other	ADJ
hassl-908	206	33	factors	factor	NOUN
hassl-908	206	34	.	.	PUNCT
hassl-908	207	1	h4	h4	NOUN
hassl-908	207	2	:	:	PUNCT
hassl-908	207	3	there	there	PRON
hassl-908	207	4	is	be	VERB
hassl-908	207	5	a	a	DET
hassl-908	207	6	significant	significant	ADJ
hassl-908	207	7	relationship	relationship	NOUN
hassl-908	207	8	between	between	ADP
hassl-908	207	9	key	key	ADJ
hassl-908	207	10	audit	audit	NOUN
hassl-908	207	11	matters	matter	NOUN
hassl-908	207	12	and	and	CCONJ
hassl-908	207	13	earnings	earning	NOUN
hassl-908	207	14	management	management	NOUN
hassl-908	207	15	considering	consider	VERB
hassl-908	207	16	audit	audit	NOUN
hassl-908	207	17	quality	quality	NOUN
hassl-908	207	18	as	as	ADP
hassl-908	207	19	a	a	DET
hassl-908	207	20	mediating	mediate	VERB
hassl-908	207	21	variable	variable	NOUN
hassl-908	207	22	.	.	PUNCT
hassl-908	208	1	to	to	PART
hassl-908	208	2	test	test	VERB
hassl-908	208	3	this	this	DET
hassl-908	208	4	hypothesis	hypothesis	NOUN
hassl-908	208	5	,	,	PUNCT
hassl-908	208	6	the	the	DET
hassl-908	208	7	researcher	researcher	NOUN
hassl-908	208	8	used	use	VERB
hassl-908	208	9	the	the	DET
hassl-908	208	10	path	path	NOUN
hassl-908	208	11	analysis	analysis	NOUN
hassl-908	208	12	(	(	PUNCT
hassl-908	208	13	amos	amos	PROPN
hassl-908	208	14	23v	23v	PROPN
hassl-908	208	15	programming	programming	PROPN
hassl-908	208	16	)	)	PUNCT
hassl-908	208	17	to	to	PART
hassl-908	208	18	ensure	ensure	VERB
hassl-908	208	19	that	that	SCONJ
hassl-908	208	20	the	the	DET
hassl-908	208	21	audit	audit	NOUN
hassl-908	208	22	quality	quality	NOUN
hassl-908	208	23	will	will	AUX
hassl-908	208	24	mediate	mediate	VERB
hassl-908	208	25	the	the	DET
hassl-908	208	26	relationship	relationship	NOUN
hassl-908	208	27	between	between	ADP
hassl-908	208	28	key	key	ADJ
hassl-908	208	29	audit	audit	NOUN
hassl-908	208	30	matters	matter	NOUN
hassl-908	208	31	and	and	CCONJ
hassl-908	208	32	earnings	earning	NOUN
hassl-908	208	33	management	management	NOUN
hassl-908	208	34	.	.	PUNCT
hassl-908	209	1	table	table	NOUN
hassl-908	209	2	6	6	NUM
hassl-908	209	3	shows	show	VERB
hassl-908	209	4	the	the	DET
hassl-908	209	5	results	result	NOUN
hassl-908	209	6	of	of	ADP
hassl-908	209	7	the	the	DET
hassl-908	209	8	goodness	goodness	NOUN
hassl-908	209	9	of	of	ADP
hassl-908	209	10	fit	fit	ADJ
hassl-908	209	11	test	test	NOUN
hassl-908	209	12	.	.	PUNCT
hassl-908	210	1	table-6	table-6	PRON
hassl-908	210	2	.	.	PUNCT
hassl-908	210	3	indicators	indicator	NOUN
hassl-908	210	4	of	of	ADP
hassl-908	210	5	goodness	goodness	NOUN
hassl-908	210	6	of	of	ADP
hassl-908	210	7	fit	fit	NOUN
hassl-908	210	8	for	for	ADP
hassl-908	210	9	the	the	DET
hassl-908	210	10	study	study	NOUN
hassl-908	210	11	model	model	NOUN
hassl-908	210	12	chi	chi	PROPN
hassl-908	210	13	square	square	PROPN
hassl-908	210	14	χ2	χ2	PROPN
hassl-908	210	15	calculated	calculate	VERB
hassl-908	210	16	chi	chi	PROPN
hassl-908	210	17	square	square	PROPN
hassl-908	210	18	χ2	χ2	PROPN
hassl-908	210	19	table	table	NOUN
hassl-908	210	20	df	df	PROPN
hassl-908	210	21	sig	sig	NOUN
hassl-908	210	22	nfi	nfi	PROPN
hassl-908	210	23	cfi	cfi	PROPN
hassl-908	210	24	gfi	gfi	PROPN
hassl-908	210	25	ramsea	ramsea	PROPN
hassl-908	210	26	332.968	332.968	NUM
hassl-908	210	27	9.915	9.915	NUM
hassl-908	210	28	3	3	NUM
hassl-908	210	29	0.000	0.000	NUM
hassl-908	210	30	0.998	0.998	NUM
hassl-908	210	31	1.000	1.000	NUM
hassl-908	210	32	0.981	0.981	NUM
hassl-908	210	33	0.053	0.053	NUM
hassl-908	210	34	note	note	NOUN
hassl-908	210	35	:	:	PUNCT
hassl-908	210	36	gfi	gfi	NOUN
hassl-908	210	37	:	:	PUNCT
hassl-908	210	38	goodness	goodness	NOUN
hassl-908	210	39	of	of	ADP
hassl-908	210	40	fit	fit	ADJ
hassl-908	210	41	index	index	NOUN
hassl-908	210	42	nfi	nfi	NOUN
hassl-908	210	43	:	:	PUNCT
hassl-908	210	44	the	the	DET
hassl-908	210	45	bentler	bentler	NOUN
hassl-908	210	46	–	–	PUNCT
hassl-908	210	47	bonett	bonett	NOUN
hassl-908	210	48	normed	normed	ADJ
hassl-908	210	49	fit	fit	ADJ
hassl-908	210	50	index	index	NOUN
hassl-908	210	51	cfi	cfi	NOUN
hassl-908	210	52	:	:	PUNCT
hassl-908	210	53	the	the	DET
hassl-908	210	54	comparative	comparative	ADJ
hassl-908	210	55	fit	fit	ADJ
hassl-908	210	56	index	index	NOUN
hassl-908	210	57	rmsea	rmsea	NOUN
hassl-908	210	58	:	:	PUNCT
hassl-908	210	59	root	root	NOUN
hassl-908	210	60	mean	mean	VERB
hassl-908	210	61	square	square	ADJ
hassl-908	210	62	error	error	NOUN
hassl-908	210	63	of	of	ADP
hassl-908	210	64	approximation	approximation	NOUN
hassl-908	210	65	.	.	PUNCT
hassl-908	211	1	all	all	DET
hassl-908	211	2	the	the	DET
hassl-908	211	3	indications	indication	NOUN
hassl-908	211	4	of	of	ADP
hassl-908	211	5	goodness	goodness	NOUN
hassl-908	211	6	-	-	PUNCT
hassl-908	211	7	of	of	ADP
hassl-908	211	8	-	-	PUNCT
hassl-908	211	9	fit	fit	ADJ
hassl-908	211	10	(	(	PUNCT
hassl-908	211	11	gof	gof	NOUN
hassl-908	211	12	)	)	PUNCT
hassl-908	211	13	indices	index	NOUN
hassl-908	211	14	show	show	VERB
hassl-908	211	15	an	an	DET
hassl-908	211	16	adequate	adequate	ADJ
hassl-908	211	17	fit	fit	NOUN
hassl-908	211	18	.	.	PUNCT
hassl-908	212	1	the	the	DET
hassl-908	212	2	calculated	calculated	ADJ
hassl-908	212	3	chi	chi	NOUN
hassl-908	212	4	-	-	PUNCT
hassl-908	212	5	squared	squared	ADJ
hassl-908	212	6	was	be	AUX
hassl-908	212	7	321.968	321.968	NUM
hassl-908	212	8	at	at	ADP
hassl-908	212	9	level	level	NOUN
hassl-908	212	10	α	α	NOUN
hassl-908	212	11	≤	≤	NOUN
hassl-908	212	12	0.05	0.05	NUM
hassl-908	212	13	,	,	PUNCT
hassl-908	212	14	which	which	PRON
hassl-908	212	15	is	be	AUX
hassl-908	212	16	greater	great	ADJ
hassl-908	212	17	than	than	ADP
hassl-908	212	18	the	the	DET
hassl-908	212	19	chi	chi	NOUN
hassl-908	212	20	-	-	PUNCT
hassl-908	212	21	squared	square	VERB
hassl-908	212	22	value	value	NOUN
hassl-908	212	23	in	in	ADP
hassl-908	212	24	the	the	DET
hassl-908	212	25	table	table	NOUN
hassl-908	212	26	of	of	ADP
hassl-908	212	27	9.915	9.915	NUM
hassl-908	212	28	.	.	PUNCT
hassl-908	213	1	in	in	ADP
hassl-908	213	2	addition	addition	NOUN
hassl-908	213	3	,	,	PUNCT
hassl-908	213	4	the	the	DET
hassl-908	213	5	root	root	NOUN
hassl-908	213	6	mean	mean	VERB
hassl-908	213	7	square	square	ADJ
hassl-908	213	8	error	error	NOUN
hassl-908	213	9	of	of	ADP
hassl-908	213	10	approximation	approximation	NOUN
hassl-908	213	11	(	(	PUNCT
hassl-908	213	12	rmsea	rmsea	NOUN
hassl-908	213	13	)	)	PUNCT
hassl-908	213	14	is	be	AUX
hassl-908	213	15	0.053	0.053	NUM
hassl-908	213	16	,	,	PUNCT
hassl-908	213	17	which	which	PRON
hassl-908	213	18	is	be	AUX
hassl-908	213	19	less	less	ADJ
hassl-908	213	20	than	than	ADP
hassl-908	213	21	0.080	0.080	NUM
hassl-908	213	22	(	(	PUNCT
hassl-908	213	23	hair	hair	NOUN
hassl-908	213	24	,	,	PUNCT
hassl-908	213	25	black	black	ADJ
hassl-908	213	26	,	,	PUNCT
hassl-908	213	27	babin	babin	PROPN
hassl-908	213	28	,	,	PUNCT
hassl-908	213	29	anderson	anderson	PROPN
hassl-908	213	30	,	,	PUNCT
hassl-908	213	31	&	&	CCONJ
hassl-908	213	32	tatham	tatham	NOUN
hassl-908	213	33	,	,	PUNCT
hassl-908	213	34	2006	2006	NUM
hassl-908	213	35	)	)	PUNCT
hassl-908	213	36	,	,	PUNCT
hassl-908	213	37	which	which	PRON
hassl-908	213	38	indicates	indicate	VERB
hassl-908	213	39	the	the	DET
hassl-908	213	40	model	model	NOUN
hassl-908	213	41	is	be	AUX
hassl-908	213	42	fit	fit	ADJ
hassl-908	213	43	.	.	PUNCT
hassl-908	214	1	also	also	ADV
hassl-908	214	2	,	,	PUNCT
hassl-908	214	3	the	the	DET
hassl-908	214	4	goodness	goodness	NOUN
hassl-908	214	5	of	of	ADP
hassl-908	214	6	fit	fit	ADJ
hassl-908	214	7	index	index	NOUN
hassl-908	214	8	(	(	PUNCT
hassl-908	214	9	gfi	gfi	PROPN
hassl-908	214	10	)	)	PUNCT
hassl-908	214	11	must	must	AUX
hassl-908	214	12	have	have	VERB
hassl-908	214	13	a	a	DET
hassl-908	214	14	proximity	proximity	NOUN
hassl-908	214	15	value	value	NOUN
hassl-908	214	16	of	of	ADP
hassl-908	214	17	1	1	NUM
hassl-908	214	18	,	,	PUNCT
hassl-908	214	19	and	and	CCONJ
hassl-908	214	20	as	as	SCONJ
hassl-908	214	21	we	we	PRON
hassl-908	214	22	can	can	AUX
hassl-908	214	23	see	see	VERB
hassl-908	214	24	from	from	ADP
hassl-908	214	25	the	the	DET
hassl-908	214	26	table	table	NOUN
hassl-908	214	27	,	,	PUNCT
hassl-908	214	28	the	the	DET
hassl-908	214	29	gfi	gfi	PROPN
hassl-908	214	30	=	=	PROPN
hassl-908	214	31	0.981	0.981	NUM
hassl-908	214	32	and	and	CCONJ
hassl-908	214	33	approximately	approximately	ADV
hassl-908	214	34	equals	equal	VERB
hassl-908	214	35	1	1	NUM
hassl-908	214	36	.	.	PUNCT
hassl-908	215	1	the	the	DET
hassl-908	215	2	comparative	comparative	ADJ
hassl-908	215	3	fit	fit	ADJ
hassl-908	215	4	index	index	NOUN
hassl-908	215	5	(	(	PUNCT
hassl-908	215	6	cfi	cfi	NOUN
hassl-908	215	7	)	)	PUNCT
hassl-908	215	8	equals	equal	VERB
hassl-908	215	9	1.000	1.000	NUM
hassl-908	215	10	,	,	PUNCT
hassl-908	215	11	which	which	PRON
hassl-908	215	12	is	be	AUX
hassl-908	215	13	more	more	ADJ
hassl-908	215	14	than	than	ADP
hassl-908	215	15	0.9	0.9	NUM
hassl-908	215	16	(	(	PUNCT
hassl-908	215	17	hair	hair	NOUN
hassl-908	215	18	et	et	PROPN
hassl-908	215	19	al	al	PROPN
hassl-908	215	20	.	.	PROPN
hassl-908	215	21	,	,	PUNCT
hassl-908	215	22	2006	2006	NUM
hassl-908	215	23	)	)	PUNCT
hassl-908	215	24	.	.	PUNCT
hassl-908	216	1	at	at	ADP
hassl-908	216	2	the	the	DET
hassl-908	216	3	same	same	ADJ
hassl-908	216	4	time	time	NOUN
hassl-908	216	5	,	,	PUNCT
hassl-908	216	6	the	the	DET
hassl-908	216	7	nfi	nfi	NOUN
hassl-908	216	8	equals	equal	VERB
hassl-908	216	9	0.998	0.998	NUM
hassl-908	216	10	,	,	PUNCT
hassl-908	216	11	which	which	PRON
hassl-908	216	12	is	be	AUX
hassl-908	216	13	more	more	ADJ
hassl-908	216	14	than	than	ADP
hassl-908	216	15	0.9	0.9	NUM
hassl-908	216	16	(	(	PUNCT
hassl-908	216	17	hair	hair	NOUN
hassl-908	216	18	et	et	PROPN
hassl-908	216	19	al	al	PROPN
hassl-908	216	20	.	.	PROPN
hassl-908	216	21	,	,	PUNCT
hassl-908	216	22	2006	2006	NUM
hassl-908	216	23	)	)	PUNCT
hassl-908	216	24	.	.	PUNCT
hassl-908	217	1	to	to	PART
hassl-908	217	2	examine	examine	VERB
hassl-908	217	3	if	if	SCONJ
hassl-908	217	4	the	the	DET
hassl-908	217	5	audit	audit	NOUN
hassl-908	217	6	quality	quality	NOUN
hassl-908	217	7	mediates	mediate	VERB
hassl-908	217	8	the	the	DET
hassl-908	217	9	relationship	relationship	NOUN
hassl-908	217	10	between	between	ADP
hassl-908	217	11	key	key	ADJ
hassl-908	217	12	audit	audit	NOUN
hassl-908	217	13	matters	matter	NOUN
hassl-908	217	14	and	and	CCONJ
hassl-908	217	15	earnings	earning	NOUN
hassl-908	217	16	management	management	NOUN
hassl-908	217	17	,	,	PUNCT
hassl-908	217	18	the	the	DET
hassl-908	217	19	researcher	researcher	NOUN
hassl-908	217	20	used	use	VERB
hassl-908	217	21	a	a	DET
hassl-908	217	22	path	path	NOUN
hassl-908	217	23	analysis	analysis	NOUN
hassl-908	217	24	test	test	NOUN
hassl-908	217	25	(	(	PUNCT
hassl-908	217	26	see	see	VERB
hassl-908	217	27	table	table	NOUN
hassl-908	217	28	7	7	NUM
hassl-908	217	29	)	)	PUNCT
hassl-908	217	30	,	,	PUNCT
hassl-908	217	31	which	which	PRON
hassl-908	217	32	observed	observe	VERB
hassl-908	217	33	direct	direct	ADJ
hassl-908	217	34	,	,	PUNCT
hassl-908	217	35	indirect	indirect	ADJ
hassl-908	217	36	,	,	PUNCT
hassl-908	217	37	and	and	CCONJ
hassl-908	217	38	total	total	ADJ
hassl-908	217	39	impacts	impact	NOUN
hassl-908	217	40	.	.	PUNCT
hassl-908	218	1	table-7	table-7	NUM
hassl-908	218	2	.	.	PUNCT
hassl-908	219	1	direct	direct	ADJ
hassl-908	219	2	,	,	PUNCT
hassl-908	219	3	indirect	indirect	ADJ
hassl-908	219	4	,	,	PUNCT
hassl-908	219	5	and	and	CCONJ
hassl-908	219	6	total	total	ADJ
hassl-908	219	7	impacts	impact	NOUN
hassl-908	219	8	from	from	ADP
hassl-908	219	9	the	the	DET
hassl-908	219	10	path	path	NOUN
hassl-908	219	11	analysis	analysis	NOUN
hassl-908	219	12	.	.	PUNCT
hassl-908	220	1	variable	variable	ADJ
hassl-908	220	2	direct	direct	ADJ
hassl-908	220	3	effect	effect	NOUN
hassl-908	220	4	indirect	indirect	ADJ
hassl-908	220	5	effect	effect	NOUN
hassl-908	220	6	total	total	ADJ
hassl-908	220	7	effect	effect	NOUN
hassl-908	220	8	key	key	ADJ
hassl-908	220	9	audit	audit	NOUN
hassl-908	220	10	matters	matter	VERB
hassl-908	220	11	audit	audit	NOUN
hassl-908	220	12	matters	matter	VERB
hassl-908	220	13	key	key	ADJ
hassl-908	220	14	audit	audit	NOUN
hassl-908	220	15	matters	matter	VERB
hassl-908	220	16	earnings	earning	NOUN
hassl-908	220	17	management	management	NOUN
hassl-908	220	18	key	key	ADJ
hassl-908	220	19	audit	audit	NOUN
hassl-908	220	20	matters	matter	VERB
hassl-908	220	21	audit	audit	NOUN
hassl-908	220	22	matters	matter	VERB
hassl-908	220	23	audit	audit	NOUN
hassl-908	220	24	matters	matter	VERB
hassl-908	220	25	0.975	0.975	NUM
hassl-908	220	26	0.000	0.000	NUM
hassl-908	220	27	0.000	0.000	NUM
hassl-908	220	28	0.000	0.000	NUM
hassl-908	220	29	0.975	0.975	NUM
hassl-908	220	30	0.000	0.000	NUM
hassl-908	220	31	earnings	earning	NOUN
hassl-908	220	32	management	management	NOUN
hassl-908	220	33	0.275	0.275	NUM
hassl-908	220	34	0.537	0.537	NUM
hassl-908	220	35	0.524	0.524	NUM
hassl-908	220	36	0.000	0.000	NUM
hassl-908	220	37	0.799	0.799	NUM
hassl-908	220	38	0.537	0.537	NUM
hassl-908	220	39	based	base	VERB
hassl-908	220	40	on	on	ADP
hassl-908	220	41	table	table	NOUN
hassl-908	220	42	7	7	NUM
hassl-908	220	43	,	,	PUNCT
hassl-908	220	44	only	only	ADV
hassl-908	220	45	one	one	NUM
hassl-908	220	46	indirect	indirect	ADJ
hassl-908	220	47	effect	effect	NOUN
hassl-908	220	48	appears	appear	VERB
hassl-908	220	49	(	(	PUNCT
hassl-908	220	50	0.524	0.524	NUM
hassl-908	220	51	)	)	PUNCT
hassl-908	220	52	and	and	CCONJ
hassl-908	220	53	belongs	belong	VERB
hassl-908	220	54	to	to	ADP
hassl-908	220	55	the	the	DET
hassl-908	220	56	key	key	ADJ
hassl-908	220	57	audit	audit	NOUN
hassl-908	220	58	matters	matter	NOUN
hassl-908	220	59	’	'	PUNCT
hassl-908	220	60	indirect	indirect	ADJ
hassl-908	220	61	impact	impact	NOUN
hassl-908	220	62	on	on	ADP
hassl-908	220	63	earnings	earning	NOUN
hassl-908	220	64	management	management	NOUN
hassl-908	220	65	.	.	PUNCT
hassl-908	221	1	this	this	DET
hassl-908	221	2	result	result	NOUN
hassl-908	221	3	increases	increase	VERB
hassl-908	221	4	the	the	DET
hassl-908	221	5	total	total	ADJ
hassl-908	221	6	impact	impact	NOUN
hassl-908	221	7	that	that	PRON
hassl-908	221	8	key	key	ADJ
hassl-908	221	9	audit	audit	NOUN
hassl-908	221	10	matters	matter	NOUN
hassl-908	221	11	have	have	VERB
hassl-908	221	12	on	on	ADP
hassl-908	221	13	earnings	earning	NOUN
hassl-908	221	14	management	management	NOUN
hassl-908	221	15	(	(	PUNCT
hassl-908	221	16	0.799	0.799	NUM
hassl-908	221	17	)	)	PUNCT
hassl-908	221	18	.	.	PUNCT
hassl-908	222	1	humanities	humanity	NOUN
hassl-908	222	2	and	and	CCONJ
hassl-908	222	3	social	social	ADJ
hassl-908	222	4	sciences	science	NOUN
hassl-908	222	5	letters	letter	NOUN
hassl-908	222	6	,	,	PUNCT
hassl-908	222	7	2021	2021	NUM
hassl-908	222	8	,	,	PUNCT
hassl-908	222	9	9(4	9(4	NUM
hassl-908	222	10	):	):	PUNCT
hassl-908	222	11	403	403	NUM
hassl-908	222	12	-	-	SYM
hassl-908	222	13	416	416	NUM
hassl-908	222	14	413	413	NUM
hassl-908	222	15	©	©	PROPN
hassl-908	222	16	2021	2021	NUM
hassl-908	222	17	conscientia	conscientia	PROPN
hassl-908	222	18	beam	beam	PROPN
hassl-908	222	19	.	.	PUNCT
hassl-908	223	1	all	all	DET
hassl-908	223	2	rights	right	NOUN
hassl-908	223	3	reserved	reserve	VERB
hassl-908	223	4	.	.	PUNCT
hassl-908	224	1	in	in	ADP
hassl-908	224	2	addition	addition	NOUN
hassl-908	224	3	,	,	PUNCT
hassl-908	224	4	the	the	DET
hassl-908	224	5	indirect	indirect	ADJ
hassl-908	224	6	impact	impact	NOUN
hassl-908	224	7	on	on	ADP
hassl-908	224	8	earnings	earning	NOUN
hassl-908	224	9	management	management	NOUN
hassl-908	224	10	is	be	AUX
hassl-908	224	11	greater	great	ADJ
hassl-908	224	12	than	than	ADP
hassl-908	224	13	the	the	DET
hassl-908	224	14	direct	direct	ADJ
hassl-908	224	15	impact	impact	NOUN
hassl-908	224	16	,	,	PUNCT
hassl-908	224	17	therefore	therefore	ADV
hassl-908	224	18	,	,	PUNCT
hassl-908	224	19	the	the	DET
hassl-908	224	20	researcher	researcher	NOUN
hassl-908	224	21	accepted	accept	VERB
hassl-908	224	22	the	the	DET
hassl-908	224	23	fourth	fourth	ADJ
hassl-908	224	24	hypothesis	hypothesis	NOUN
hassl-908	224	25	,	,	PUNCT
hassl-908	224	26	that	that	SCONJ
hassl-908	224	27	there	there	PRON
hassl-908	224	28	is	be	VERB
hassl-908	224	29	a	a	DET
hassl-908	224	30	significant	significant	ADJ
hassl-908	224	31	relationship	relationship	NOUN
hassl-908	224	32	between	between	ADP
hassl-908	224	33	key	key	ADJ
hassl-908	224	34	audit	audit	NOUN
hassl-908	224	35	matters	matter	NOUN
hassl-908	224	36	and	and	CCONJ
hassl-908	224	37	earnings	earning	NOUN
hassl-908	224	38	management	management	NOUN
hassl-908	224	39	considering	consider	VERB
hassl-908	224	40	audit	audit	NOUN
hassl-908	224	41	quality	quality	NOUN
hassl-908	224	42	as	as	ADP
hassl-908	224	43	a	a	DET
hassl-908	224	44	mediating	mediate	VERB
hassl-908	224	45	variable	variable	NOUN
hassl-908	224	46	.	.	PUNCT
hassl-908	225	1	5	5	X
hassl-908	225	2	.	.	X
hassl-908	225	3	conclusions	conclusion	NOUN
hassl-908	225	4	and	and	CCONJ
hassl-908	225	5	recommendations	recommendation	NOUN
hassl-908	225	6	1	1	NUM
hassl-908	225	7	.	.	PUNCT
hassl-908	226	1	there	there	PRON
hassl-908	226	2	is	be	VERB
hassl-908	226	3	a	a	DET
hassl-908	226	4	strong	strong	ADJ
hassl-908	226	5	correlation	correlation	NOUN
hassl-908	226	6	between	between	ADP
hassl-908	226	7	audit	audit	NOUN
hassl-908	226	8	quality	quality	NOUN
hassl-908	226	9	and	and	CCONJ
hassl-908	226	10	earnings	earning	NOUN
hassl-908	226	11	management	management	NOUN
hassl-908	226	12	.	.	PUNCT
hassl-908	227	1	it	it	PRON
hassl-908	227	2	is	be	AUX
hassl-908	227	3	inferred	infer	VERB
hassl-908	227	4	that	that	SCONJ
hassl-908	227	5	improving	improve	VERB
hassl-908	227	6	audit	audit	NOUN
hassl-908	227	7	quality	quality	NOUN
hassl-908	227	8	will	will	AUX
hassl-908	227	9	positively	positively	ADV
hassl-908	227	10	affect	affect	VERB
hassl-908	227	11	earnings	earning	NOUN
hassl-908	227	12	management	management	NOUN
hassl-908	227	13	and	and	CCONJ
hassl-908	227	14	it	it	PRON
hassl-908	227	15	’s	’s	AUX
hassl-908	227	16	found	find	VERB
hassl-908	227	17	that	that	SCONJ
hassl-908	227	18	audit	audit	NOUN
hassl-908	227	19	quality	quality	NOUN
hassl-908	227	20	will	will	AUX
hassl-908	227	21	contribute	contribute	VERB
hassl-908	227	22	to	to	ADP
hassl-908	227	23	63	63	NUM
hassl-908	227	24	%	%	NOUN
hassl-908	227	25	of	of	ADP
hassl-908	227	26	earnings	earning	NOUN
hassl-908	227	27	management	management	NOUN
hassl-908	227	28	.	.	PUNCT
hassl-908	228	1	2	2	X
hassl-908	228	2	.	.	X
hassl-908	228	3	there	there	PRON
hassl-908	228	4	is	be	VERB
hassl-908	228	5	a	a	DET
hassl-908	228	6	strong	strong	ADJ
hassl-908	228	7	correlation	correlation	NOUN
hassl-908	228	8	between	between	ADP
hassl-908	228	9	key	key	ADJ
hassl-908	228	10	audit	audit	NOUN
hassl-908	228	11	matters	matter	NOUN
hassl-908	228	12	and	and	CCONJ
hassl-908	228	13	audit	audit	NOUN
hassl-908	228	14	quality	quality	NOUN
hassl-908	228	15	,	,	PUNCT
hassl-908	228	16	inferred	infer	VERB
hassl-908	228	17	when	when	SCONJ
hassl-908	228	18	improving	improve	VERB
hassl-908	228	19	and	and	CCONJ
hassl-908	228	20	developing	develop	VERB
hassl-908	228	21	key	key	ADJ
hassl-908	228	22	audit	audit	NOUN
hassl-908	228	23	matters	matter	NOUN
hassl-908	228	24	.	.	PUNCT
hassl-908	229	1	it	it	PRON
hassl-908	229	2	was	be	AUX
hassl-908	229	3	found	find	VERB
hassl-908	229	4	that	that	SCONJ
hassl-908	229	5	57	57	NUM
hassl-908	229	6	%	%	NOUN
hassl-908	229	7	of	of	ADP
hassl-908	229	8	the	the	DET
hassl-908	229	9	audit	audit	NOUN
hassl-908	229	10	quality	quality	NOUN
hassl-908	229	11	investigation	investigation	NOUN
hassl-908	229	12	is	be	AUX
hassl-908	229	13	due	due	ADJ
hassl-908	229	14	to	to	ADP
hassl-908	229	15	key	key	ADJ
hassl-908	229	16	audit	audit	NOUN
hassl-908	229	17	matters	matter	NOUN
hassl-908	229	18	and	and	CCONJ
hassl-908	229	19	audit	audit	NOUN
hassl-908	229	20	quality	quality	NOUN
hassl-908	229	21	.	.	PUNCT
hassl-908	230	1	3	3	X
hassl-908	230	2	.	.	X
hassl-908	230	3	there	there	PRON
hassl-908	230	4	is	be	VERB
hassl-908	230	5	a	a	DET
hassl-908	230	6	strong	strong	ADJ
hassl-908	230	7	correlation	correlation	NOUN
hassl-908	230	8	between	between	ADP
hassl-908	230	9	key	key	ADJ
hassl-908	230	10	audit	audit	NOUN
hassl-908	230	11	matters	matter	NOUN
hassl-908	230	12	and	and	CCONJ
hassl-908	230	13	earnings	earning	NOUN
hassl-908	230	14	management	management	NOUN
hassl-908	230	15	,	,	PUNCT
hassl-908	230	16	inferred	infer	VERB
hassl-908	230	17	when	when	SCONJ
hassl-908	230	18	improving	improve	VERB
hassl-908	230	19	and	and	CCONJ
hassl-908	230	20	developing	develop	VERB
hassl-908	230	21	key	key	ADJ
hassl-908	230	22	audit	audit	NOUN
hassl-908	230	23	matters	matter	NOUN
hassl-908	230	24	,	,	PUNCT
hassl-908	230	25	and	and	CCONJ
hassl-908	230	26	this	this	PRON
hassl-908	230	27	will	will	AUX
hassl-908	230	28	be	be	AUX
hassl-908	230	29	reflected	reflect	VERB
hassl-908	230	30	positively	positively	ADV
hassl-908	230	31	and	and	CCONJ
hassl-908	230	32	have	have	VERB
hassl-908	230	33	a	a	DET
hassl-908	230	34	strong	strong	ADJ
hassl-908	230	35	impact	impact	NOUN
hassl-908	230	36	on	on	ADP
hassl-908	230	37	earnings	earning	NOUN
hassl-908	230	38	management	management	NOUN
hassl-908	230	39	.	.	PUNCT
hassl-908	231	1	it	it	PRON
hassl-908	231	2	was	be	AUX
hassl-908	231	3	found	find	VERB
hassl-908	231	4	that	that	SCONJ
hassl-908	231	5	36.5	36.5	NUM
hassl-908	231	6	%	%	NOUN
hassl-908	231	7	of	of	ADP
hassl-908	231	8	earnings	earning	NOUN
hassl-908	231	9	management	management	NOUN
hassl-908	231	10	is	be	AUX
hassl-908	231	11	due	due	ADJ
hassl-908	231	12	to	to	ADP
hassl-908	231	13	key	key	ADJ
hassl-908	231	14	audit	audit	NOUN
hassl-908	231	15	matters	matter	NOUN
hassl-908	231	16	and	and	CCONJ
hassl-908	231	17	audit	audit	NOUN
hassl-908	231	18	quality	quality	NOUN
hassl-908	231	19	.	.	PUNCT
hassl-908	232	1	4	4	X
hassl-908	232	2	.	.	X
hassl-908	232	3	audit	audit	NOUN
hassl-908	232	4	quality	quality	NOUN
hassl-908	232	5	acts	act	NOUN
hassl-908	232	6	as	as	ADP
hassl-908	232	7	an	an	DET
hassl-908	232	8	intermediary	intermediary	NOUN
hassl-908	232	9	between	between	ADP
hassl-908	232	10	key	key	ADJ
hassl-908	232	11	audit	audit	NOUN
hassl-908	232	12	matters	matter	NOUN
hassl-908	232	13	and	and	CCONJ
hassl-908	232	14	earnings	earning	NOUN
hassl-908	232	15	management	management	NOUN
hassl-908	232	16	.	.	PUNCT
hassl-908	233	1	it	it	PRON
hassl-908	233	2	works	work	VERB
hassl-908	233	3	to	to	PART
hassl-908	233	4	improve	improve	VERB
hassl-908	233	5	and	and	CCONJ
hassl-908	233	6	strengthen	strengthen	VERB
hassl-908	233	7	the	the	DET
hassl-908	233	8	influential	influential	ADJ
hassl-908	233	9	relationship	relationship	NOUN
hassl-908	233	10	between	between	ADP
hassl-908	233	11	the	the	DET
hassl-908	233	12	two	two	NUM
hassl-908	233	13	.	.	PUNCT
hassl-908	234	1	considering	consider	VERB
hassl-908	234	2	the	the	DET
hassl-908	234	3	study	study	NOUN
hassl-908	234	4	’s	’s	PART
hassl-908	234	5	results	result	NOUN
hassl-908	234	6	,	,	PUNCT
hassl-908	234	7	we	we	PRON
hassl-908	234	8	put	put	VERB
hassl-908	234	9	forward	forward	ADV
hassl-908	234	10	the	the	DET
hassl-908	234	11	following	follow	VERB
hassl-908	234	12	recommendations	recommendation	NOUN
hassl-908	234	13	:	:	PUNCT
hassl-908	234	14	1	1	X
hassl-908	234	15	.	.	X
hassl-908	234	16	conducting	conduct	VERB
hassl-908	234	17	more	more	ADJ
hassl-908	234	18	research	research	NOUN
hassl-908	234	19	on	on	ADP
hassl-908	234	20	audit	audit	NOUN
hassl-908	234	21	quality	quality	NOUN
hassl-908	234	22	,	,	PUNCT
hassl-908	234	23	kams	kams	PROPN
hassl-908	234	24	,	,	PUNCT
hassl-908	234	25	and	and	CCONJ
hassl-908	234	26	other	other	ADJ
hassl-908	234	27	components	component	NOUN
hassl-908	234	28	in	in	ADP
hassl-908	234	29	auditors	auditor	NOUN
hassl-908	234	30	’	’	PART
hassl-908	234	31	reports	report	NOUN
hassl-908	234	32	and	and	CCONJ
hassl-908	234	33	their	their	PRON
hassl-908	234	34	effects	effect	NOUN
hassl-908	234	35	on	on	ADP
hassl-908	234	36	management	management	NOUN
hassl-908	234	37	practices	practice	NOUN
hassl-908	234	38	,	,	PUNCT
hassl-908	234	39	or	or	CCONJ
hassl-908	234	40	on	on	ADP
hassl-908	234	41	the	the	DET
hassl-908	234	42	users	user	NOUN
hassl-908	234	43	of	of	ADP
hassl-908	234	44	audit	audit	NOUN
hassl-908	234	45	reports	report	NOUN
hassl-908	234	46	,	,	PUNCT
hassl-908	234	47	is	be	AUX
hassl-908	234	48	recommended	recommend	VERB
hassl-908	234	49	,	,	PUNCT
hassl-908	234	50	along	along	ADP
hassl-908	234	51	with	with	ADP
hassl-908	234	52	further	further	ADJ
hassl-908	234	53	investigation	investigation	NOUN
hassl-908	234	54	of	of	ADP
hassl-908	234	55	the	the	DET
hassl-908	234	56	importance	importance	NOUN
hassl-908	234	57	of	of	ADP
hassl-908	234	58	other	other	ADJ
hassl-908	234	59	paragraphs	paragraph	NOUN
hassl-908	234	60	in	in	ADP
hassl-908	234	61	the	the	DET
hassl-908	234	62	audit	audit	NOUN
hassl-908	234	63	reports	report	VERB
hassl-908	234	64	from	from	ADP
hassl-908	234	65	the	the	DET
hassl-908	234	66	auditors	auditor	NOUN
hassl-908	234	67	’	’	PART
hassl-908	234	68	points	point	NOUN
hassl-908	234	69	of	of	ADP
hassl-908	234	70	view	view	NOUN
hassl-908	234	71	regarding	regard	VERB
hassl-908	234	72	the	the	DET
hassl-908	234	73	effect	effect	NOUN
hassl-908	234	74	of	of	ADP
hassl-908	234	75	audit	audit	NOUN
hassl-908	234	76	report	report	NOUN
hassl-908	234	77	improvements	improvement	NOUN
hassl-908	234	78	on	on	ADP
hassl-908	234	79	audit	audit	NOUN
hassl-908	234	80	quality	quality	NOUN
hassl-908	234	81	.	.	PUNCT
hassl-908	235	1	2	2	X
hassl-908	235	2	.	.	NUM
hassl-908	235	3	regulators	regulator	NOUN
hassl-908	235	4	and	and	CCONJ
hassl-908	235	5	setters	setter	NOUN
hassl-908	235	6	of	of	ADP
hassl-908	235	7	standards	standard	NOUN
hassl-908	235	8	should	should	AUX
hassl-908	235	9	enforce	enforce	VERB
hassl-908	235	10	mandatory	mandatory	ADJ
hassl-908	235	11	audit	audit	NOUN
hassl-908	235	12	report	report	NOUN
hassl-908	235	13	improvements	improvement	NOUN
hassl-908	235	14	to	to	PART
hassl-908	235	15	enhance	enhance	VERB
hassl-908	235	16	audit	audit	NOUN
hassl-908	235	17	quality	quality	NOUN
hassl-908	235	18	and	and	CCONJ
hassl-908	235	19	thus	thus	ADV
hassl-908	235	20	reduce	reduce	VERB
hassl-908	235	21	earnings	earning	NOUN
hassl-908	235	22	management	management	NOUN
hassl-908	235	23	.	.	PUNCT
hassl-908	236	1	our	our	PRON
hassl-908	236	2	findings	finding	NOUN
hassl-908	236	3	are	be	AUX
hassl-908	236	4	useful	useful	ADJ
hassl-908	236	5	for	for	ADP
hassl-908	236	6	standards	standard	NOUN
hassl-908	236	7	setters	setter	NOUN
hassl-908	236	8	and	and	CCONJ
hassl-908	236	9	auditors	auditor	NOUN
hassl-908	236	10	by	by	ADP
hassl-908	236	11	highlighting	highlight	VERB
hassl-908	236	12	the	the	DET
hassl-908	236	13	importance	importance	NOUN
hassl-908	236	14	of	of	ADP
hassl-908	236	15	kams	kams	PROPN
hassl-908	236	16	and	and	CCONJ
hassl-908	236	17	how	how	SCONJ
hassl-908	236	18	best	good	ADJ
hassl-908	236	19	to	to	PART
hassl-908	236	20	implement	implement	VERB
hassl-908	236	21	kams	kams	PROPN
hassl-908	236	22	in	in	ADP
hassl-908	236	23	audit	audit	NOUN
hassl-908	236	24	reports	report	NOUN
hassl-908	236	25	to	to	PART
hassl-908	236	26	ensure	ensure	VERB
hassl-908	236	27	a	a	DET
hassl-908	236	28	clear	clear	ADJ
hassl-908	236	29	understanding	understanding	NOUN
hassl-908	236	30	of	of	ADP
hassl-908	236	31	financial	financial	ADJ
hassl-908	236	32	statements	statement	NOUN
hassl-908	236	33	.	.	PUNCT
hassl-908	237	1	3	3	X
hassl-908	237	2	.	.	X
hassl-908	237	3	there	there	PRON
hassl-908	237	4	are	be	VERB
hassl-908	237	5	limited	limited	ADJ
hassl-908	237	6	studies	study	NOUN
hassl-908	237	7	on	on	ADP
hassl-908	237	8	the	the	DET
hassl-908	237	9	effect	effect	NOUN
hassl-908	237	10	of	of	ADP
hassl-908	237	11	audit	audit	NOUN
hassl-908	237	12	quality	quality	NOUN
hassl-908	237	13	on	on	ADP
hassl-908	237	14	earnings	earning	NOUN
hassl-908	237	15	management	management	NOUN
hassl-908	237	16	considering	consider	VERB
hassl-908	237	17	kams	kams	PROPN
hassl-908	237	18	,	,	PUNCT
hassl-908	237	19	other	other	ADJ
hassl-908	237	20	paragraphs	paragraph	NOUN
hassl-908	237	21	in	in	ADP
hassl-908	237	22	audit	audit	NOUN
hassl-908	237	23	reports	report	NOUN
hassl-908	237	24	.	.	PUNCT
hassl-908	238	1	it	it	PRON
hassl-908	238	2	’s	’	VERB
hassl-908	238	3	important	important	ADJ
hassl-908	238	4	to	to	PART
hassl-908	238	5	examine	examine	VERB
hassl-908	238	6	kams	kams	PROPN
hassl-908	238	7	and	and	CCONJ
hassl-908	238	8	other	other	ADJ
hassl-908	238	9	enhancement	enhancement	NOUN
hassl-908	238	10	disclosures	disclosure	NOUN
hassl-908	238	11	on	on	ADP
hassl-908	238	12	the	the	DET
hassl-908	238	13	reactions	reaction	NOUN
hassl-908	238	14	of	of	ADP
hassl-908	238	15	corporations	corporation	NOUN
hassl-908	238	16	’	'	PUNCT
hassl-908	238	17	management	management	NOUN
hassl-908	238	18	and	and	CCONJ
hassl-908	238	19	other	other	ADJ
hassl-908	238	20	users	user	NOUN
hassl-908	238	21	of	of	ADP
hassl-908	238	22	audit	audit	NOUN
hassl-908	238	23	reports	report	NOUN
hassl-908	238	24	and	and	CCONJ
hassl-908	238	25	audited	audit	VERB
hassl-908	238	26	financial	financial	ADJ
hassl-908	238	27	statements	statement	NOUN
hassl-908	238	28	.	.	PUNCT
hassl-908	239	1	this	this	DET
hassl-908	239	2	study	study	NOUN
hassl-908	239	3	suggests	suggest	VERB
hassl-908	239	4	that	that	SCONJ
hassl-908	239	5	future	future	ADJ
hassl-908	239	6	research	research	NOUN
hassl-908	239	7	might	might	AUX
hassl-908	239	8	be	be	AUX
hassl-908	239	9	needed	need	VERB
hassl-908	239	10	to	to	PART
hassl-908	239	11	identify	identify	VERB
hassl-908	239	12	scope	scope	NOUN
hassl-908	239	13	,	,	PUNCT
hassl-908	239	14	content	content	NOUN
hassl-908	239	15	,	,	PUNCT
hassl-908	239	16	complexity	complexity	NOUN
hassl-908	239	17	,	,	PUNCT
hassl-908	239	18	and	and	CCONJ
hassl-908	239	19	the	the	DET
hassl-908	239	20	value	value	NOUN
hassl-908	239	21	of	of	ADP
hassl-908	239	22	kams	kams	PROPN
hassl-908	239	23	on	on	ADP
hassl-908	239	24	the	the	DET
hassl-908	239	25	improvement	improvement	NOUN
hassl-908	239	26	of	of	ADP
hassl-908	239	27	the	the	DET
hassl-908	239	28	level	level	NOUN
hassl-908	239	29	of	of	ADP
hassl-908	239	30	readability	readability	NOUN
hassl-908	239	31	and	and	CCONJ
hassl-908	239	32	understanding	understanding	NOUN
hassl-908	239	33	of	of	ADP
hassl-908	239	34	audit	audit	NOUN
hassl-908	239	35	reports	report	NOUN
hassl-908	239	36	.	.	PUNCT
hassl-908	240	1	funding	funding	NOUN
hassl-908	240	2	:	:	PUNCT
hassl-908	240	3	this	this	DET
hassl-908	240	4	study	study	NOUN
hassl-908	240	5	received	receive	VERB
hassl-908	240	6	no	no	DET
hassl-908	240	7	specific	specific	ADJ
hassl-908	240	8	financial	financial	ADJ
hassl-908	240	9	support	support	NOUN
hassl-908	240	10	.	.	PUNCT
hassl-908	241	1	competing	compete	VERB
hassl-908	241	2	interests	interest	NOUN
hassl-908	241	3	:	:	PUNCT
hassl-908	241	4	the	the	DET
hassl-908	241	5	authors	author	NOUN
hassl-908	241	6	declare	declare	VERB
hassl-908	241	7	that	that	SCONJ
hassl-908	241	8	they	they	PRON
hassl-908	241	9	have	have	VERB
hassl-908	241	10	no	no	DET
hassl-908	241	11	competing	compete	VERB
hassl-908	241	12	interests	interest	NOUN
hassl-908	241	13	.	.	PUNCT
hassl-908	242	1	acknowledgement	acknowledgement	NOUN
hassl-908	242	2	:	:	PUNCT
hassl-908	242	3	all	all	DET
hassl-908	242	4	authors	author	NOUN
hassl-908	242	5	contributed	contribute	VERB
hassl-908	242	6	equally	equally	ADV
hassl-908	242	7	to	to	ADP
hassl-908	242	8	the	the	DET
hassl-908	242	9	conception	conception	NOUN
hassl-908	242	10	and	and	CCONJ
hassl-908	242	11	design	design	NOUN
hassl-908	242	12	of	of	ADP
hassl-908	242	13	the	the	DET
hassl-908	242	14	study	study	NOUN
hassl-908	242	15	.	.	PUNCT
hassl-908	243	1	references	reference	NOUN
hassl-908	243	2	abdullatif	abdullatif	VERB
hassl-908	243	3	,	,	PUNCT
hassl-908	243	4	m.	m.	NOUN
hassl-908	243	5	(	(	PUNCT
hassl-908	243	6	2016	2016	NUM
hassl-908	243	7	)	)	PUNCT
hassl-908	243	8	.	.	PUNCT
hassl-908	244	1	auditing	audit	VERB
hassl-908	244	2	fair	fair	ADJ
hassl-908	244	3	value	value	NOUN
hassl-908	244	4	estimates	estimate	NOUN
hassl-908	244	5	in	in	ADP
hassl-908	244	6	developing	develop	VERB
hassl-908	244	7	countries	country	NOUN
hassl-908	244	8	:	:	PUNCT
hassl-908	244	9	the	the	DET
hassl-908	244	10	case	case	NOUN
hassl-908	244	11	of	of	ADP
hassl-908	244	12	jordan	jordan	PROPN
hassl-908	244	13	.	.	PUNCT
hassl-908	245	1	asian	asian	PROPN
hassl-908	245	2	journal	journal	PROPN
hassl-908	245	3	of	of	ADP
hassl-908	245	4	business	business	NOUN
hassl-908	245	5	and	and	CCONJ
hassl-908	245	6	accounting	accounting	NOUN
hassl-908	245	7	,	,	PUNCT
hassl-908	245	8	9(2	9(2	NUM
hassl-908	245	9	)	)	PUNCT
hassl-908	245	10	,	,	PUNCT
hassl-908	245	11	101	101	NUM
hassl-908	245	12	-	-	SYM
hassl-908	245	13	140	140	NUM
hassl-908	245	14	.	.	PUNCT
hassl-908	246	1	abdullatif	abdullatif	PROPN
hassl-908	246	2	,	,	PUNCT
hassl-908	246	3	m.	m.	NOUN
hassl-908	246	4	,	,	PUNCT
hassl-908	246	5	&	&	CCONJ
hassl-908	246	6	al‐rahahleh	al‐rahahleh	PROPN
hassl-908	246	7	,	,	PUNCT
hassl-908	246	8	a.	a.	PROPN
hassl-908	246	9	s.	s.	PROPN
hassl-908	246	10	(	(	PUNCT
hassl-908	246	11	2020	2020	NUM
hassl-908	246	12	)	)	PUNCT
hassl-908	246	13	.	.	PUNCT
hassl-908	247	1	applying	apply	VERB
hassl-908	247	2	a	a	DET
hassl-908	247	3	new	new	ADJ
hassl-908	247	4	audit	audit	NOUN
hassl-908	247	5	regulation	regulation	NOUN
hassl-908	247	6	:	:	PUNCT
hassl-908	247	7	reporting	report	VERB
hassl-908	247	8	key	key	ADJ
hassl-908	247	9	audit	audit	NOUN
hassl-908	247	10	matters	matter	NOUN
hassl-908	247	11	in	in	ADP
hassl-908	247	12	jordan	jordan	PROPN
hassl-908	247	13	.	.	PUNCT
hassl-908	248	1	international	international	ADJ
hassl-908	248	2	journal	journal	PROPN
hassl-908	248	3	of	of	ADP
hassl-908	248	4	auditing	auditing	NOUN
hassl-908	248	5	,	,	PUNCT
hassl-908	248	6	24(2	24(2	NUM
hassl-908	248	7	)	)	PUNCT
hassl-908	248	8	,	,	PUNCT
hassl-908	248	9	268	268	NUM
hassl-908	248	10	-	-	SYM
hassl-908	248	11	291	291	NUM
hassl-908	248	12	.	.	PUNCT
hassl-908	248	13	available	available	ADJ
hassl-908	248	14	at	at	ADP
hassl-908	248	15	:	:	PUNCT
hassl-908	248	16	https://doi.org/10.1111/ijau.12192	https://doi.org/10.1111/ijau.12192	NOUN
hassl-908	248	17	.	.	NUM
hassl-908	248	18	affes	affe	NOUN
hassl-908	248	19	,	,	PUNCT
hassl-908	248	20	h.	h.	PROPN
hassl-908	248	21	,	,	PUNCT
hassl-908	248	22	&	&	CCONJ
hassl-908	248	23	smii	smii	PROPN
hassl-908	248	24	,	,	PUNCT
hassl-908	248	25	t.	t.	PROPN
hassl-908	248	26	(	(	PUNCT
hassl-908	248	27	2016	2016	NUM
hassl-908	248	28	)	)	PUNCT
hassl-908	248	29	.	.	PUNCT
hassl-908	249	1	the	the	DET
hassl-908	249	2	impact	impact	NOUN
hassl-908	249	3	of	of	ADP
hassl-908	249	4	the	the	DET
hassl-908	249	5	audit	audit	NOUN
hassl-908	249	6	quality	quality	NOUN
hassl-908	249	7	on	on	ADP
hassl-908	249	8	that	that	PRON
hassl-908	249	9	of	of	ADP
hassl-908	249	10	the	the	DET
hassl-908	249	11	earnings	earning	NOUN
hassl-908	249	12	management	management	NOUN
hassl-908	249	13	:	:	PUNCT
hassl-908	249	14	case	case	NOUN
hassl-908	249	15	study	study	NOUN
hassl-908	249	16	in	in	ADP
hassl-908	249	17	tunisia	tunisia	PROPN
hassl-908	249	18	.	.	PUNCT
hassl-908	250	1	journal	journal	PROPN
hassl-908	250	2	of	of	ADP
hassl-908	250	3	accounting	accounting	PROPN
hassl-908	250	4	&	&	CCONJ
hassl-908	250	5	marketing	marketing	NOUN
hassl-908	250	6	,	,	PUNCT
hassl-908	250	7	5(3	5(3	NUM
hassl-908	250	8	)	)	PUNCT
hassl-908	250	9	,	,	PUNCT
hassl-908	250	10	1000178	1000178	NUM
hassl-908	250	11	.	.	PUNCT
hassl-908	251	1	available	available	ADJ
hassl-908	251	2	at	at	ADP
hassl-908	251	3	:	:	PUNCT
hassl-908	251	4	https://doi.org/10.4172/2168-9601.1000178	https://doi.org/10.4172/2168-9601.1000178	PROPN
hassl-908	251	5	.	.	PUNCT
hassl-908	252	1	al	al	PROPN
hassl-908	252	2	-	-	PUNCT
hassl-908	252	3	sraheen	sraheen	PROPN
hassl-908	252	4	,	,	PUNCT
hassl-908	252	5	d.	d.	PROPN
hassl-908	252	6	,	,	PUNCT
hassl-908	252	7	&	&	CCONJ
hassl-908	252	8	alkhatib	alkhatib	PROPN
hassl-908	252	9	,	,	PUNCT
hassl-908	252	10	k.	k.	PROPN
hassl-908	252	11	(	(	PUNCT
hassl-908	252	12	2016	2016	NUM
hassl-908	252	13	)	)	PUNCT
hassl-908	252	14	.	.	PUNCT
hassl-908	253	1	proposing	propose	VERB
hassl-908	253	2	a	a	DET
hassl-908	253	3	model	model	NOUN
hassl-908	253	4	for	for	ADP
hassl-908	253	5	limiting	limit	VERB
hassl-908	253	6	earning	earn	VERB
hassl-908	253	7	management	management	NOUN
hassl-908	253	8	practices	practice	NOUN
hassl-908	253	9	:	:	PUNCT
hassl-908	253	10	the	the	DET
hassl-908	253	11	case	case	NOUN
hassl-908	253	12	of	of	ADP
hassl-908	253	13	jordanian	jordanian	ADJ
hassl-908	253	14	listed	list	VERB
hassl-908	253	15	firms	firm	NOUN
hassl-908	253	16	.	.	PUNCT
hassl-908	254	1	corporate	corporate	ADJ
hassl-908	254	2	board	board	NOUN
hassl-908	254	3	:	:	PUNCT
hassl-908	254	4	role	role	NOUN
hassl-908	254	5	,	,	PUNCT
hassl-908	254	6	duties	duty	NOUN
hassl-908	254	7	and	and	CCONJ
hassl-908	254	8	composition	composition	NOUN
hassl-908	254	9	,	,	PUNCT
hassl-908	254	10	12(3	12(3	NUM
hassl-908	254	11	)	)	PUNCT
hassl-908	254	12	,	,	PUNCT
hassl-908	254	13	81	81	NUM
hassl-908	254	14	-	-	SYM
hassl-908	254	15	84	84	NUM
hassl-908	254	16	.	.	PUNCT
hassl-908	254	17	available	available	ADJ
hassl-908	254	18	at	at	ADP
hassl-908	254	19	:	:	PUNCT
hassl-908	254	20	https://doi.org/10.22495/cbv12i3art9	https://doi.org/10.22495/cbv12i3art9	NOUN
hassl-908	254	21	.	.	PUNCT
hassl-908	255	1	humanities	humanity	NOUN
hassl-908	255	2	and	and	CCONJ
hassl-908	255	3	social	social	ADJ
hassl-908	255	4	sciences	science	NOUN
hassl-908	255	5	letters	letter	NOUN
hassl-908	255	6	,	,	PUNCT
hassl-908	255	7	2021	2021	NUM
hassl-908	255	8	,	,	PUNCT
hassl-908	255	9	9(4	9(4	NUM
hassl-908	255	10	):	):	PUNCT
hassl-908	255	11	403	403	NUM
hassl-908	255	12	-	-	SYM
hassl-908	255	13	416	416	NUM
hassl-908	255	14	414	414	NUM
hassl-908	255	15	©	©	PROPN
hassl-908	255	16	2021	2021	NUM
hassl-908	255	17	conscientia	conscientia	PROPN
hassl-908	255	18	beam	beam	PROPN
hassl-908	255	19	.	.	PUNCT
hassl-908	256	1	all	all	DET
hassl-908	256	2	rights	right	NOUN
hassl-908	256	3	reserved	reserve	VERB
hassl-908	256	4	.	.	PUNCT
hassl-908	257	1	al‐sukker	al‐sukker	PROPN
hassl-908	257	2	,	,	PUNCT
hassl-908	257	3	a.	a.	PROPN
hassl-908	257	4	,	,	PUNCT
hassl-908	257	5	ross	ross	PROPN
hassl-908	257	6	,	,	PUNCT
hassl-908	257	7	d.	d.	PROPN
hassl-908	257	8	,	,	PUNCT
hassl-908	257	9	abdel‐qader	abdel‐qader	PROPN
hassl-908	257	10	,	,	PUNCT
hassl-908	257	11	w.	w.	PROPN
hassl-908	257	12	,	,	PUNCT
hassl-908	257	13	&	&	CCONJ
hassl-908	257	14	al‐akra	al‐akra	PROPN
hassl-908	257	15	,	,	PUNCT
hassl-908	257	16	m.	m.	NOUN
hassl-908	257	17	(	(	PUNCT
hassl-908	257	18	2018	2018	NUM
hassl-908	257	19	)	)	PUNCT
hassl-908	257	20	.	.	PUNCT
hassl-908	258	1	external	external	ADJ
hassl-908	258	2	auditor	auditor	NOUN
hassl-908	258	3	reliance	reliance	NOUN
hassl-908	258	4	on	on	ADP
hassl-908	258	5	the	the	DET
hassl-908	258	6	work	work	NOUN
hassl-908	258	7	of	of	ADP
hassl-908	258	8	the	the	DET
hassl-908	258	9	internal	internal	ADJ
hassl-908	258	10	audit	audit	NOUN
hassl-908	258	11	function	function	NOUN
hassl-908	258	12	in	in	ADP
hassl-908	258	13	jordanian	jordanian	ADJ
hassl-908	258	14	listed	list	VERB
hassl-908	258	15	companies	company	NOUN
hassl-908	258	16	.	.	PUNCT
hassl-908	259	1	international	international	ADJ
hassl-908	259	2	journal	journal	PROPN
hassl-908	259	3	of	of	ADP
hassl-908	259	4	auditing	auditing	NOUN
hassl-908	259	5	,	,	PUNCT
hassl-908	259	6	22(2	22(2	NUM
hassl-908	259	7	)	)	PUNCT
hassl-908	259	8	,	,	PUNCT
hassl-908	259	9	317	317	NUM
hassl-908	259	10	-	-	SYM
hassl-908	259	11	328	328	NUM
hassl-908	259	12	.	.	PUNCT
hassl-908	259	13	available	available	ADJ
hassl-908	259	14	at	at	ADP
hassl-908	259	15	:	:	PUNCT
hassl-908	259	16	https://doi.org/10.1111/ijau.12122	https://doi.org/10.1111/ijau.12122	NOUN
hassl-908	259	17	.	.	PUNCT
hassl-908	259	18	almarayeh	almarayeh	PROPN
hassl-908	259	19	,	,	PUNCT
hassl-908	259	20	t.	t.	PROPN
hassl-908	259	21	s.	s.	PROPN
hassl-908	259	22	,	,	PUNCT
hassl-908	259	23	aibar	aibar	NOUN
hassl-908	259	24	-	-	PUNCT
hassl-908	259	25	guzmán	guzmán	NOUN
hassl-908	259	26	,	,	PUNCT
hassl-908	259	27	b.	b.	PROPN
hassl-908	259	28	,	,	PUNCT
hassl-908	259	29	&	&	CCONJ
hassl-908	259	30	abdullatif	abdullatif	PROPN
hassl-908	259	31	,	,	PUNCT
hassl-908	259	32	m.	m.	NOUN
hassl-908	259	33	(	(	PUNCT
hassl-908	259	34	2020	2020	NUM
hassl-908	259	35	)	)	PUNCT
hassl-908	259	36	.	.	PUNCT
hassl-908	260	1	does	do	AUX
hassl-908	260	2	audit	audit	VERB
hassl-908	260	3	quality	quality	NOUN
hassl-908	260	4	influence	influence	NOUN
hassl-908	260	5	earnings	earning	NOUN
hassl-908	260	6	management	management	NOUN
hassl-908	260	7	in	in	ADP
hassl-908	260	8	emerging	emerge	VERB
hassl-908	260	9	markets	market	NOUN
hassl-908	260	10	?	?	PUNCT
hassl-908	261	1	revista	revista	PROPN
hassl-908	261	2	de	de	PROPN
hassl-908	261	3	contabilidad	contabilidad	PROPN
hassl-908	261	4	-	-	PROPN
hassl-908	261	5	spanish	spanish	ADJ
hassl-908	261	6	accounting	accounting	NOUN
hassl-908	261	7	review	review	PROPN
hassl-908	261	8	,	,	PUNCT
hassl-908	261	9	23(1	23(1	NOUN
hassl-908	261	10	)	)	PUNCT
hassl-908	261	11	,	,	PUNCT
hassl-908	261	12	64	64	NUM
hassl-908	261	13	-	-	SYM
hassl-908	261	14	74	74	NUM
hassl-908	261	15	.	.	PUNCT
hassl-908	262	1	altawalbeh	altawalbeh	NOUN
hassl-908	262	2	,	,	PUNCT
hassl-908	262	3	m.	m.	NOUN
hassl-908	262	4	,	,	PUNCT
hassl-908	262	5	&	&	CCONJ
hassl-908	262	6	alhajaya	alhajaya	PROPN
hassl-908	262	7	,	,	PUNCT
hassl-908	262	8	m.	m.	NOUN
hassl-908	262	9	(	(	PUNCT
hassl-908	262	10	2019	2019	NUM
hassl-908	262	11	)	)	PUNCT
hassl-908	262	12	.	.	PUNCT
hassl-908	263	1	the	the	DET
hassl-908	263	2	investors	investor	NOUN
hassl-908	263	3	reaction	reaction	NOUN
hassl-908	263	4	to	to	ADP
hassl-908	263	5	the	the	DET
hassl-908	263	6	disclosure	disclosure	NOUN
hassl-908	263	7	of	of	ADP
hassl-908	263	8	key	key	ADJ
hassl-908	263	9	audit	audit	NOUN
hassl-908	263	10	matters	matter	NOUN
hassl-908	263	11	:	:	PUNCT
hassl-908	263	12	empirical	empirical	ADJ
hassl-908	263	13	evidence	evidence	NOUN
hassl-908	263	14	from	from	ADP
hassl-908	263	15	jordan	jordan	PROPN
hassl-908	263	16	.	.	PUNCT
hassl-908	264	1	international	international	ADJ
hassl-908	264	2	business	business	NOUN
hassl-908	264	3	research	research	NOUN
hassl-908	264	4	,	,	PUNCT
hassl-908	264	5	12(3	12(3	NUM
hassl-908	264	6	)	)	PUNCT
hassl-908	264	7	,	,	PUNCT
hassl-908	264	8	50	50	NUM
hassl-908	264	9	-	-	SYM
hassl-908	264	10	57	57	NUM
hassl-908	264	11	.	.	PUNCT
hassl-908	264	12	available	available	ADJ
hassl-908	264	13	at	at	ADP
hassl-908	264	14	:	:	PUNCT
hassl-908	264	15	https://doi.org/10.5539/ibr.v12n3p50	https://doi.org/10.5539/ibr.v12n3p50	PROPN
hassl-908	264	16	.	.	PUNCT
hassl-908	265	1	alzoubi	alzoubi	PROPN
hassl-908	265	2	,	,	PUNCT
hassl-908	265	3	e.	e.	PROPN
hassl-908	265	4	(	(	PUNCT
hassl-908	265	5	2016	2016	NUM
hassl-908	265	6	)	)	PUNCT
hassl-908	265	7	.	.	PUNCT
hassl-908	266	1	audit	audit	NOUN
hassl-908	266	2	quality	quality	NOUN
hassl-908	266	3	and	and	CCONJ
hassl-908	266	4	earnings	earning	NOUN
hassl-908	266	5	management	management	NOUN
hassl-908	266	6	:	:	PUNCT
hassl-908	266	7	evidence	evidence	NOUN
hassl-908	266	8	from	from	ADP
hassl-908	266	9	jordan	jordan	PROPN
hassl-908	266	10	.	.	PUNCT
hassl-908	267	1	journal	journal	PROPN
hassl-908	267	2	of	of	ADP
hassl-908	267	3	applied	apply	VERB
hassl-908	267	4	accounting	accounting	NOUN
hassl-908	267	5	research	research	NOUN
hassl-908	267	6	,	,	PUNCT
hassl-908	267	7	17(2	17(2	NUM
hassl-908	267	8	)	)	PUNCT
hassl-908	267	9	,	,	PUNCT
hassl-908	267	10	170–189	170–189	NUM
hassl-908	267	11	.	.	PUNCT
hassl-908	268	1	ammar	ammar	PROPN
hassl-908	268	2	,	,	PUNCT
hassl-908	268	3	a.	a.	NOUN
hassl-908	268	4	,	,	PUNCT
hassl-908	268	5	shaique	shaique	NOUN
hassl-908	268	6	,	,	PUNCT
hassl-908	268	7	m.	m.	NOUN
hassl-908	268	8	,	,	PUNCT
hassl-908	268	9	&	&	CCONJ
hassl-908	268	10	anwar	anwar	PROPN
hassl-908	268	11	ul	ul	PROPN
hassl-908	268	12	haq	haq	PROPN
hassl-908	268	13	,	,	PUNCT
hassl-908	268	14	m.	m.	NOUN
hassl-908	268	15	(	(	PUNCT
hassl-908	268	16	2018	2018	NUM
hassl-908	268	17	)	)	PUNCT
hassl-908	268	18	.	.	PUNCT
hassl-908	269	1	do	do	AUX
hassl-908	269	2	big	big	ADJ
hassl-908	269	3	four	four	NUM
hassl-908	269	4	auditors	auditor	NOUN
hassl-908	269	5	always	always	ADV
hassl-908	269	6	provide	provide	VERB
hassl-908	269	7	higher	high	ADJ
hassl-908	269	8	audit	audit	NOUN
hassl-908	269	9	quality	quality	NOUN
hassl-908	269	10	?	?	PUNCT
hassl-908	270	1	evidence	evidence	NOUN
hassl-908	270	2	from	from	ADP
hassl-908	270	3	pakistan	pakistan	PROPN
hassl-908	270	4	.	.	PUNCT
hassl-908	271	1	international	international	ADJ
hassl-908	271	2	journal	journal	PROPN
hassl-908	271	3	of	of	ADP
hassl-908	271	4	financial	financial	ADJ
hassl-908	271	5	studies	study	NOUN
hassl-908	271	6	,	,	PUNCT
hassl-908	271	7	issn	issn	PROPN
hassl-908	271	8	2227	2227	NUM
hassl-908	271	9	-	-	SYM
hassl-908	271	10	7072	7072	NUM
hassl-908	271	11	,	,	PUNCT
hassl-908	271	12	mdpi	mdpi	PROPN
hassl-908	271	13	,	,	PUNCT
hassl-908	271	14	basel	basel	PROPN
hassl-908	271	15	,	,	PUNCT
hassl-908	271	16	6(2	6(2	NUM
hassl-908	271	17	)	)	PUNCT
hassl-908	271	18	,	,	PUNCT
hassl-908	271	19	1	1	NUM
hassl-908	271	20	-	-	SYM
hassl-908	271	21	22	22	NUM
hassl-908	271	22	.	.	PUNCT
hassl-908	271	23	available	available	ADJ
hassl-908	271	24	at	at	ADP
hassl-908	271	25	:	:	PUNCT
hassl-908	271	26	http://dx.doi.org/10.3390/ijfs6020058	http://dx.doi.org/10.3390/ijfs6020058	PROPN
hassl-908	271	27	.	.	PUNCT
hassl-908	272	1	anna	anna	PROPN
hassl-908	272	2	,	,	PUNCT
hassl-908	272	3	g.	g.	PROPN
hassl-908	272	4	,	,	PUNCT
hassl-908	272	5	heilmann	heilmann	PROPN
hassl-908	272	6	,	,	PUNCT
hassl-908	272	7	m.	m.	NOUN
hassl-908	272	8	,	,	PUNCT
hassl-908	272	9	pott	pott	PROPN
hassl-908	272	10	,	,	PUNCT
hassl-908	272	11	c.	c.	PROPN
hassl-908	272	12	,	,	PUNCT
hassl-908	272	13	&	&	CCONJ
hassl-908	272	14	rematzki	rematzki	PROPN
hassl-908	272	15	,	,	PUNCT
hassl-908	272	16	j.	j.	PROPN
hassl-908	272	17	(	(	PUNCT
hassl-908	272	18	2018	2018	NUM
hassl-908	272	19	)	)	PUNCT
hassl-908	272	20	.	.	PUNCT
hassl-908	273	1	do	do	AUX
hassl-908	273	2	key	key	ADJ
hassl-908	273	3	audit	audit	NOUN
hassl-908	273	4	matters	matter	NOUN
hassl-908	273	5	impact	impact	VERB
hassl-908	273	6	financial	financial	ADJ
hassl-908	273	7	reporting	reporting	NOUN
hassl-908	273	8	behavior	behavior	NOUN
hassl-908	273	9	?	?	PUNCT
hassl-908	274	1	international	international	ADJ
hassl-908	274	2	journal	journal	NOUN
hassl-908	274	3	of	of	ADP
hassl-908	274	4	auditing	auditing	NOUN
hassl-908	274	5	,	,	PUNCT
hassl-908	274	6	24(2	24(2	NUM
hassl-908	274	7	)	)	PUNCT
hassl-908	274	8	,	,	PUNCT
hassl-908	274	9	232	232	NUM
hassl-908	274	10	-	-	SYM
hassl-908	274	11	244	244	NUM
hassl-908	274	12	.	.	PUNCT
hassl-908	275	1	cassell	cassell	PROPN
hassl-908	275	2	,	,	PUNCT
hassl-908	275	3	c.	c.	PROPN
hassl-908	275	4	a.	a.	PROPN
hassl-908	275	5	,	,	PUNCT
hassl-908	275	6	myers	myers	PROPN
hassl-908	275	7	,	,	PUNCT
hassl-908	275	8	l.	l.	PROPN
hassl-908	275	9	a.	a.	PROPN
hassl-908	275	10	,	,	PUNCT
hassl-908	275	11	&	&	CCONJ
hassl-908	275	12	seidel	seidel	PROPN
hassl-908	275	13	,	,	PUNCT
hassl-908	275	14	t.	t.	NOUN
hassl-908	275	15	a.	a.	NOUN
hassl-908	275	16	(	(	PUNCT
hassl-908	275	17	2015	2015	NUM
hassl-908	275	18	)	)	PUNCT
hassl-908	275	19	.	.	PUNCT
hassl-908	276	1	disclosure	disclosure	NOUN
hassl-908	276	2	transparency	transparency	NOUN
hassl-908	276	3	about	about	ADP
hassl-908	276	4	activity	activity	NOUN
hassl-908	276	5	in	in	ADP
hassl-908	276	6	valuation	valuation	NOUN
hassl-908	276	7	allowance	allowance	NOUN
hassl-908	276	8	and	and	CCONJ
hassl-908	276	9	reserve	reserve	NOUN
hassl-908	276	10	accounts	account	NOUN
hassl-908	276	11	and	and	CCONJ
hassl-908	276	12	accruals	accrual	NOUN
hassl-908	276	13	-	-	PUNCT
hassl-908	276	14	based	base	VERB
hassl-908	276	15	earnings	earning	NOUN
hassl-908	276	16	management	management	NOUN
hassl-908	276	17	.	.	PUNCT
hassl-908	277	1	accounting	accounting	NOUN
hassl-908	277	2	,	,	PUNCT
hassl-908	277	3	organizations	organization	NOUN
hassl-908	277	4	and	and	CCONJ
hassl-908	277	5	society	society	NOUN
hassl-908	277	6	,	,	PUNCT
hassl-908	277	7	46	46	NUM
hassl-908	277	8	,	,	PUNCT
hassl-908	277	9	23	23	NUM
hassl-908	277	10	-	-	SYM
hassl-908	277	11	38	38	NUM
hassl-908	277	12	.	.	PUNCT
hassl-908	277	13	available	available	ADJ
hassl-908	277	14	at	at	ADP
hassl-908	277	15	:	:	PUNCT
hassl-908	277	16	https://doi.org/10.1016/j.aos.2015.03.004	https://doi.org/10.1016/j.aos.2015.03.004	X
hassl-908	277	17	.	.	PUNCT
hassl-908	278	1	chandra	chandra	PROPN
hassl-908	278	2	,	,	PUNCT
hassl-908	278	3	a.	a.	PROPN
hassl-908	278	4	,	,	PUNCT
hassl-908	278	5	&	&	CCONJ
hassl-908	278	6	wimelda	wimelda	PROPN
hassl-908	278	7	,	,	PUNCT
hassl-908	278	8	l.	l.	PROPN
hassl-908	278	9	(	(	PUNCT
hassl-908	278	10	2018	2018	NUM
hassl-908	278	11	)	)	PUNCT
hassl-908	278	12	.	.	PUNCT
hassl-908	279	1	opportunistic	opportunistic	ADJ
hassl-908	279	2	behavior	behavior	NOUN
hassl-908	279	3	,	,	PUNCT
hassl-908	279	4	external	external	ADJ
hassl-908	279	5	monitoring	monitoring	NOUN
hassl-908	279	6	mechanisms	mechanism	NOUN
hassl-908	279	7	,	,	PUNCT
hassl-908	279	8	corporate	corporate	ADJ
hassl-908	279	9	governance	governance	NOUN
hassl-908	279	10	,	,	PUNCT
hassl-908	279	11	and	and	CCONJ
hassl-908	279	12	earnings	earning	NOUN
hassl-908	279	13	management	management	NOUN
hassl-908	279	14	.	.	PUNCT
hassl-908	280	1	corporate	corporate	ADJ
hassl-908	280	2	governance	governance	NOUN
hassl-908	280	3	,	,	PUNCT
hassl-908	280	4	and	and	CCONJ
hassl-908	280	5	earnings	earning	NOUN
hassl-908	280	6	management	management	NOUN
hassl-908	280	7	(	(	PUNCT
hassl-908	280	8	march	march	PROPN
hassl-908	280	9	11	11	NUM
hassl-908	280	10	,	,	PUNCT
hassl-908	280	11	2018	2018	NUM
hassl-908	280	12	)	)	PUNCT
hassl-908	280	13	.	.	PUNCT
hassl-908	281	1	acc	acc	PROPN
hassl-908	281	2	.	.	PUNCT
hassl-908	282	1	fin	fin	PROPN
hassl-908	282	2	.	.	PUNCT
hassl-908	283	1	review	review	PROPN
hassl-908	283	2	,	,	PUNCT
hassl-908	283	3	3(1	3(1	NUM
hassl-908	283	4	)	)	PUNCT
hassl-908	283	5	,	,	PUNCT
hassl-908	283	6	44	44	NUM
hassl-908	283	7	-	-	SYM
hassl-908	283	8	52	52	NUM
hassl-908	283	9	.	.	PUNCT
hassl-908	284	1	cohen	cohen	PROPN
hassl-908	284	2	,	,	PUNCT
hassl-908	284	3	j.	j.	PROPN
hassl-908	284	4	(	(	PUNCT
hassl-908	284	5	1988	1988	NUM
hassl-908	284	6	)	)	PUNCT
hassl-908	284	7	.	.	PUNCT
hassl-908	285	1	statistical	statistical	ADJ
hassl-908	285	2	power	power	NOUN
hassl-908	285	3	analysis	analysis	NOUN
hassl-908	285	4	for	for	ADP
hassl-908	285	5	the	the	DET
hassl-908	285	6	behavioral	behavioral	ADJ
hassl-908	285	7	sciences	science	NOUN
hassl-908	285	8	.	.	PUNCT
hassl-908	286	1	new	new	PROPN
hassl-908	286	2	york	york	PROPN
hassl-908	286	3	:	:	PUNCT
hassl-908	286	4	routledge	routledge	PROPN
hassl-908	286	5	academic	academic	PROPN
hassl-908	286	6	.	.	PUNCT
hassl-908	287	1	consoni	consoni	PROPN
hassl-908	287	2	,	,	PUNCT
hassl-908	287	3	s.	s.	PROPN
hassl-908	287	4	,	,	PUNCT
hassl-908	287	5	colauto	colauto	PROPN
hassl-908	287	6	,	,	PUNCT
hassl-908	287	7	r.	r.	PROPN
hassl-908	287	8	d.	d.	PROPN
hassl-908	287	9	,	,	PUNCT
hassl-908	287	10	&	&	CCONJ
hassl-908	287	11	lima	lima	PROPN
hassl-908	287	12	,	,	PUNCT
hassl-908	287	13	g.	g.	PROPN
hassl-908	287	14	a.	a.	PROPN
hassl-908	287	15	s.	s.	PROPN
hassl-908	287	16	f.	f.	PROPN
hassl-908	287	17	d.	d.	PROPN
hassl-908	287	18	(	(	PUNCT
hassl-908	287	19	2017	2017	NUM
hassl-908	287	20	)	)	PUNCT
hassl-908	287	21	.	.	PUNCT
hassl-908	288	1	voluntary	voluntary	ADJ
hassl-908	288	2	disclosure	disclosure	NOUN
hassl-908	288	3	and	and	CCONJ
hassl-908	288	4	earnings	earning	NOUN
hassl-908	288	5	management	management	NOUN
hassl-908	288	6	:	:	PUNCT
hassl-908	288	7	evidence	evidence	NOUN
hassl-908	288	8	from	from	ADP
hassl-908	288	9	the	the	DET
hassl-908	288	10	brazilian	brazilian	ADJ
hassl-908	288	11	capital	capital	NOUN
hassl-908	288	12	market	market	NOUN
hassl-908	288	13	.	.	PUNCT
hassl-908	289	1	paper	paper	NOUN
hassl-908	289	2	presented	present	VERB
hassl-908	289	3	at	at	ADP
hassl-908	289	4	the	the	DET
hassl-908	289	5	the	the	DET
hassl-908	289	6	american	american	PROPN
hassl-908	289	7	accounting	accounting	PROPN
hassl-908	289	8	association	association	PROPN
hassl-908	289	9	annual	annual	ADJ
hassl-908	289	10	meeting	meeting	NOUN
hassl-908	289	11	,	,	PUNCT
hassl-908	289	12	chicago	chicago	PROPN
hassl-908	289	13	,	,	PUNCT
hassl-908	289	14	il	il	PROPN
hassl-908	289	15	,	,	PUNCT
hassl-908	289	16	united	united	PROPN
hassl-908	289	17	states	states	PROPN
hassl-908	289	18	of	of	ADP
hassl-908	289	19	america	america	PROPN
hassl-908	289	20	.	.	PUNCT
hassl-908	290	1	gold	gold	NOUN
hassl-908	290	2	,	,	PUNCT
hassl-908	290	3	a.	a.	NOUN
hassl-908	290	4	,	,	PUNCT
hassl-908	290	5	heilmann	heilmann	PROPN
hassl-908	290	6	,	,	PUNCT
hassl-908	290	7	m.	m.	NOUN
hassl-908	290	8	,	,	PUNCT
hassl-908	290	9	pott	pott	PROPN
hassl-908	290	10	,	,	PUNCT
hassl-908	290	11	c.	c.	PROPN
hassl-908	290	12	,	,	PUNCT
hassl-908	290	13	&	&	CCONJ
hassl-908	290	14	rematzki	rematzki	PROPN
hassl-908	290	15	,	,	PUNCT
hassl-908	290	16	j.	j.	PROPN
hassl-908	290	17	(	(	PUNCT
hassl-908	290	18	2020	2020	NUM
hassl-908	290	19	)	)	PUNCT
hassl-908	290	20	.	.	PUNCT
hassl-908	291	1	do	do	AUX
hassl-908	291	2	key	key	ADJ
hassl-908	291	3	audit	audit	NOUN
hassl-908	291	4	matters	matter	NOUN
hassl-908	291	5	impact	impact	VERB
hassl-908	291	6	financial	financial	ADJ
hassl-908	291	7	reporting	reporting	NOUN
hassl-908	291	8	behavior	behavior	NOUN
hassl-908	291	9	?	?	PUNCT
hassl-908	292	1	international	international	ADJ
hassl-908	292	2	journal	journal	NOUN
hassl-908	292	3	of	of	ADP
hassl-908	292	4	auditing	auditing	NOUN
hassl-908	292	5	,	,	PUNCT
hassl-908	292	6	24(2	24(2	NUM
hassl-908	292	7	)	)	PUNCT
hassl-908	292	8	,	,	PUNCT
hassl-908	292	9	232	232	NUM
hassl-908	292	10	-	-	SYM
hassl-908	292	11	244	244	NUM
hassl-908	292	12	.	.	PUNCT
hassl-908	292	13	available	available	ADJ
hassl-908	292	14	at	at	ADP
hassl-908	292	15	:	:	PUNCT
hassl-908	292	16	https://doi.org/10.1111/ijau.12190	https://doi.org/10.1111/ijau.12190	ADJ
hassl-908	292	17	.	.	PUNCT
hassl-908	293	1	gombola	gombola	PROPN
hassl-908	293	2	,	,	PUNCT
hassl-908	293	3	m.	m.	PROPN
hassl-908	293	4	j.	j.	PROPN
hassl-908	293	5	,	,	PUNCT
hassl-908	293	6	ho	ho	PROPN
hassl-908	293	7	,	,	PUNCT
hassl-908	293	8	a.	a.	NOUN
hassl-908	293	9	y.-f	y.-f	PROPN
hassl-908	293	10	.	.	PUNCT
hassl-908	293	11	,	,	PUNCT
hassl-908	293	12	&	&	CCONJ
hassl-908	293	13	huang	huang	PROPN
hassl-908	293	14	,	,	PUNCT
hassl-908	293	15	c.-c	c.-c	PROPN
hassl-908	293	16	.	.	PUNCT
hassl-908	294	1	(	(	PUNCT
hassl-908	294	2	2016	2016	NUM
hassl-908	294	3	)	)	PUNCT
hassl-908	294	4	.	.	PUNCT
hassl-908	295	1	the	the	DET
hassl-908	295	2	effect	effect	NOUN
hassl-908	295	3	of	of	ADP
hassl-908	295	4	leverage	leverage	NOUN
hassl-908	295	5	and	and	CCONJ
hassl-908	295	6	liquidity	liquidity	NOUN
hassl-908	295	7	on	on	ADP
hassl-908	295	8	earnings	earning	NOUN
hassl-908	295	9	and	and	CCONJ
hassl-908	295	10	capital	capital	NOUN
hassl-908	295	11	management	management	NOUN
hassl-908	295	12	:	:	PUNCT
hassl-908	295	13	evidence	evidence	NOUN
hassl-908	295	14	from	from	ADP
hassl-908	295	15	us	we	PRON
hassl-908	295	16	commercial	commercial	ADJ
hassl-908	295	17	banks	bank	NOUN
hassl-908	295	18	.	.	PUNCT
hassl-908	296	1	international	international	ADJ
hassl-908	296	2	review	review	NOUN
hassl-908	296	3	of	of	ADP
hassl-908	296	4	economics	economics	PROPN
hassl-908	296	5	&	&	CCONJ
hassl-908	296	6	finance	finance	PROPN
hassl-908	296	7	,	,	PUNCT
hassl-908	296	8	43	43	NUM
hassl-908	296	9	,	,	PUNCT
hassl-908	296	10	35	35	NUM
hassl-908	296	11	-	-	SYM
hassl-908	296	12	58	58	NUM
hassl-908	296	13	.	.	PUNCT
hassl-908	297	1	available	available	ADJ
hassl-908	297	2	at	at	ADP
hassl-908	297	3	:	:	PUNCT
hassl-908	297	4	https://doi.org/10.1016/j.iref.2015.10.030	https://doi.org/10.1016/j.iref.2015.10.030	PROPN
hassl-908	297	5	.	.	PUNCT
hassl-908	298	1	hair	hair	NOUN
hassl-908	298	2	,	,	PUNCT
hassl-908	298	3	j.	j.	PROPN
hassl-908	298	4	f.	f.	PROPN
hassl-908	298	5	,	,	PUNCT
hassl-908	298	6	black	black	PROPN
hassl-908	298	7	,	,	PUNCT
hassl-908	298	8	w.	w.	PROPN
hassl-908	298	9	c.	c.	PROPN
hassl-908	298	10	,	,	PUNCT
hassl-908	298	11	babin	babin	PROPN
hassl-908	298	12	,	,	PUNCT
hassl-908	298	13	b.	b.	PROPN
hassl-908	298	14	j.	j.	PROPN
hassl-908	298	15	,	,	PUNCT
hassl-908	298	16	anderson	anderson	PROPN
hassl-908	298	17	,	,	PUNCT
hassl-908	298	18	r.	r.	PROPN
hassl-908	298	19	e.	e.	PROPN
hassl-908	298	20	,	,	PUNCT
hassl-908	298	21	&	&	CCONJ
hassl-908	298	22	tatham	tatham	PROPN
hassl-908	298	23	,	,	PUNCT
hassl-908	298	24	r.	r.	PROPN
hassl-908	298	25	l.	l.	PROPN
hassl-908	298	26	(	(	PUNCT
hassl-908	298	27	2006	2006	NUM
hassl-908	298	28	)	)	PUNCT
hassl-908	298	29	.	.	PUNCT
hassl-908	299	1	multivariate	multivariate	NOUN
hassl-908	299	2	data	datum	NOUN
hassl-908	299	3	analysis	analysis	NOUN
hassl-908	299	4	(	(	PUNCT
hassl-908	299	5	vol	vol	NOUN
hassl-908	299	6	.	.	NOUN
hassl-908	299	7	6	6	NUM
hassl-908	299	8	)	)	PUNCT
hassl-908	299	9	.	.	PUNCT
hassl-908	300	1	upper	upper	ADJ
hassl-908	300	2	saddle	saddle	PROPN
hassl-908	300	3	river	river	NOUN
hassl-908	300	4	.	.	PUNCT
hassl-908	301	1	nj	nj	PROPN
hassl-908	301	2	:	:	PUNCT
hassl-908	301	3	pearson	pearson	PROPN
hassl-908	301	4	prentice	prentice	PROPN
hassl-908	301	5	hall	hall	PROPN
hassl-908	301	6	.	.	PUNCT
hassl-908	302	1	hegazy	hegazy	ADV
hassl-908	302	2	,	,	PUNCT
hassl-908	302	3	m.	m.	NOUN
hassl-908	302	4	a.	a.	PROPN
hassl-908	302	5	,	,	PUNCT
hassl-908	302	6	al	al	PROPN
hassl-908	302	7	sabagh	sabagh	PROPN
hassl-908	302	8	,	,	PUNCT
hassl-908	302	9	a.	a.	NOUN
hassl-908	302	10	,	,	PUNCT
hassl-908	302	11	&	&	CCONJ
hassl-908	302	12	hamdy	hamdy	PROPN
hassl-908	302	13	,	,	PUNCT
hassl-908	302	14	r.	r.	PROPN
hassl-908	302	15	(	(	PUNCT
hassl-908	302	16	2015	2015	NUM
hassl-908	302	17	)	)	PUNCT
hassl-908	302	18	.	.	PUNCT
hassl-908	303	1	the	the	DET
hassl-908	303	2	effect	effect	NOUN
hassl-908	303	3	of	of	ADP
hassl-908	303	4	audit	audit	NOUN
hassl-908	303	5	firm	firm	ADJ
hassl-908	303	6	specialization	specialization	NOUN
hassl-908	303	7	on	on	ADP
hassl-908	303	8	earnings	earning	NOUN
hassl-908	303	9	management	management	NOUN
hassl-908	303	10	and	and	CCONJ
hassl-908	303	11	quality	quality	NOUN
hassl-908	303	12	of	of	ADP
hassl-908	303	13	audit	audit	NOUN
hassl-908	303	14	work	work	NOUN
hassl-908	303	15	.	.	PUNCT
hassl-908	304	1	journal	journal	NOUN
hassl-908	304	2	of	of	ADP
hassl-908	304	3	accounting	accounting	NOUN
hassl-908	304	4	and	and	CCONJ
hassl-908	304	5	finance	finance	NOUN
hassl-908	304	6	,	,	PUNCT
hassl-908	304	7	15(4	15(4	NUM
hassl-908	304	8	)	)	PUNCT
hassl-908	304	9	,	,	PUNCT
hassl-908	304	10	143	143	NUM
hassl-908	304	11	-	-	SYM
hassl-908	304	12	164	164	NUM
hassl-908	304	13	.	.	PUNCT
hassl-908	305	1	houqe	houqe	PROPN
hassl-908	305	2	,	,	PUNCT
hassl-908	305	3	m.n	m.n	PROPN
hassl-908	305	4	.	.	PROPN
hassl-908	305	5	(	(	PUNCT
hassl-908	305	6	2015	2015	NUM
hassl-908	305	7	)	)	PUNCT
hassl-908	305	8	.	.	PUNCT
hassl-908	306	1	measuring	measure	VERB
hassl-908	306	2	earnings	earning	NOUN
hassl-908	306	3	quality	quality	NOUN
hassl-908	306	4	:	:	PUNCT
hassl-908	306	5	evidence	evidence	NOUN
hassl-908	306	6	from	from	ADP
hassl-908	306	7	new	new	PROPN
hassl-908	306	8	zealand	zealand	PROPN
hassl-908	306	9	.	.	PUNCT
hassl-908	307	1	journal	journal	PROPN
hassl-908	307	2	of	of	ADP
hassl-908	307	3	corporate	corporate	ADJ
hassl-908	307	4	board	board	NOUN
hassl-908	307	5	:	:	PUNCT
hassl-908	307	6	roles	role	NOUN
hassl-908	307	7	,	,	PUNCT
hassl-908	307	8	duties	duty	NOUN
hassl-908	307	9	&	&	CCONJ
hassl-908	307	10	composition	composition	NOUN
hassl-908	307	11	,	,	PUNCT
hassl-908	307	12	7(1	7(1	NUM
hassl-908	307	13	)	)	PUNCT
hassl-908	307	14	,	,	PUNCT
hassl-908	307	15	24	24	NUM
hassl-908	307	16	-	-	SYM
hassl-908	307	17	32	32	NUM
hassl-908	307	18	.	.	PUNCT
hassl-908	308	1	ibrahim	ibrahim	PROPN
hassl-908	308	2	,	,	PUNCT
hassl-908	308	3	g.	g.	PROPN
hassl-908	308	4	,	,	PUNCT
hassl-908	308	5	mansor	mansor	PROPN
hassl-908	308	6	,	,	PUNCT
hassl-908	308	7	n.	n.	NOUN
hassl-908	308	8	,	,	PUNCT
hassl-908	308	9	&	&	CCONJ
hassl-908	308	10	ahmad	ahmad	PROPN
hassl-908	308	11	,	,	PUNCT
hassl-908	308	12	a.	a.	NOUN
hassl-908	308	13	u.	u.	PROPN
hassl-908	308	14	(	(	PUNCT
hassl-908	308	15	2020	2020	NUM
hassl-908	308	16	)	)	PUNCT
hassl-908	308	17	.	.	PUNCT
hassl-908	309	1	the	the	DET
hassl-908	309	2	mediating	mediate	VERB
hassl-908	309	3	effect	effect	NOUN
hassl-908	309	4	of	of	ADP
hassl-908	309	5	internal	internal	ADJ
hassl-908	309	6	audit	audit	NOUN
hassl-908	309	7	committee	committee	NOUN
hassl-908	309	8	on	on	ADP
hassl-908	309	9	the	the	DET
hassl-908	309	10	relationship	relationship	NOUN
hassl-908	309	11	between	between	ADP
hassl-908	309	12	firms	firm	NOUN
hassl-908	309	13	financial	financial	ADJ
hassl-908	309	14	audits	audits	NOUN
hassl-908	309	15	and	and	CCONJ
hassl-908	309	16	real	real	ADJ
hassl-908	309	17	earnings	earning	NOUN
hassl-908	309	18	management	management	NOUN
hassl-908	309	19	.	.	PUNCT
hassl-908	310	1	international	international	ADJ
hassl-908	310	2	journal	journal	PROPN
hassl-908	310	3	of	of	ADP
hassl-908	310	4	scientific	scientific	PROPN
hassl-908	310	5	&	&	CCONJ
hassl-908	310	6	technology	technology	PROPN
hassl-908	310	7	research	research	NOUN
hassl-908	310	8	,	,	PUNCT
hassl-908	310	9	9(04	9(04	NUM
hassl-908	310	10	)	)	PUNCT
hassl-908	310	11	,	,	PUNCT
hassl-908	310	12	816822	816822	NUM
hassl-908	310	13	.	.	PUNCT
hassl-908	311	1	islam	islam	PROPN
hassl-908	311	2	,	,	PUNCT
hassl-908	311	3	a.	a.	PROPN
hassl-908	311	4	,	,	PUNCT
hassl-908	311	5	ali	ali	PROPN
hassl-908	311	6	,	,	PUNCT
hassl-908	311	7	r.	r.	PROPN
hassl-908	311	8	,	,	PUNCT
hassl-908	311	9	&	&	CCONJ
hassl-908	311	10	ahmad	ahmad	PROPN
hassl-908	311	11	,	,	PUNCT
hassl-908	311	12	z.	z.	PROPN
hassl-908	311	13	(	(	PUNCT
hassl-908	311	14	2011	2011	NUM
hassl-908	311	15	)	)	PUNCT
hassl-908	311	16	.	.	PUNCT
hassl-908	312	1	is	be	AUX
hassl-908	312	2	modified	modify	VERB
hassl-908	312	3	jones	jones	PROPN
hassl-908	312	4	the	the	DET
hassl-908	312	5	model	model	NOUN
hassl-908	312	6	of	of	ADP
hassl-908	312	7	effective	effective	ADJ
hassl-908	312	8	in	in	ADP
hassl-908	312	9	detecting	detect	VERB
hassl-908	312	10	earnings	earning	NOUN
hassl-908	312	11	management	management	NOUN
hassl-908	312	12	?	?	PUNCT
hassl-908	313	1	evidence	evidence	NOUN
hassl-908	313	2	from	from	ADP
hassl-908	313	3	a	a	DET
hassl-908	313	4	developing	develop	VERB
hassl-908	313	5	economy	economy	NOUN
hassl-908	313	6	.	.	PUNCT
hassl-908	314	1	international	international	ADJ
hassl-908	314	2	journal	journal	PROPN
hassl-908	314	3	of	of	ADP
hassl-908	314	4	economics	economic	NOUN
hassl-908	314	5	and	and	CCONJ
hassl-908	314	6	finance	finance	NOUN
hassl-908	314	7	,	,	PUNCT
hassl-908	314	8	3(2	3(2	NUM
hassl-908	314	9	)	)	PUNCT
hassl-908	314	10	,	,	PUNCT
hassl-908	314	11	116–125	116–125	NUM
hassl-908	314	12	.	.	PUNCT
hassl-908	314	13	available	available	ADJ
hassl-908	314	14	at	at	ADP
hassl-908	314	15	:	:	PUNCT
hassl-908	314	16	https://doi.org/10.5539/ijef.v3n2p116	https://doi.org/10.5539/ijef.v3n2p116	PROPN
hassl-908	314	17	.	.	PUNCT
hassl-908	315	1	jordan	jordan	PROPN
hassl-908	315	2	,	,	PUNCT
hassl-908	315	3	c.	c.	PROPN
hassl-908	315	4	e.	e.	PROPN
hassl-908	315	5	,	,	PUNCT
hassl-908	315	6	clark	clark	PROPN
hassl-908	315	7	,	,	PUNCT
hassl-908	315	8	s.	s.	PROPN
hassl-908	315	9	j.	j.	PROPN
hassl-908	315	10	,	,	PUNCT
hassl-908	315	11	&	&	CCONJ
hassl-908	315	12	hames	hames	PROPN
hassl-908	315	13	,	,	PUNCT
hassl-908	315	14	c.	c.	PROPN
hassl-908	315	15	c.	c.	PROPN
hassl-908	315	16	(	(	PUNCT
hassl-908	315	17	2010	2010	NUM
hassl-908	315	18	)	)	PUNCT
hassl-908	315	19	.	.	PUNCT
hassl-908	316	1	the	the	DET
hassl-908	316	2	impact	impact	NOUN
hassl-908	316	3	of	of	ADP
hassl-908	316	4	audit	audit	NOUN
hassl-908	316	5	quality	quality	NOUN
hassl-908	316	6	on	on	ADP
hassl-908	316	7	earnings	earning	NOUN
hassl-908	316	8	management	management	NOUN
hassl-908	316	9	to	to	PART
hassl-908	316	10	achieve	achieve	VERB
hassl-908	316	11	user	user	NOUN
hassl-908	316	12	reference	reference	NOUN
hassl-908	316	13	points	point	NOUN
hassl-908	316	14	in	in	ADP
hassl-908	316	15	eps	eps	PROPN
hassl-908	316	16	.	.	PROPN
hassl-908	316	17	journal	journal	PROPN
hassl-908	316	18	of	of	ADP
hassl-908	316	19	applied	apply	VERB
hassl-908	316	20	business	business	NOUN
hassl-908	316	21	research	research	NOUN
hassl-908	316	22	(	(	PUNCT
hassl-908	316	23	jabr	jabr	ADJ
hassl-908	316	24	)	)	PUNCT
hassl-908	316	25	,	,	PUNCT
hassl-908	316	26	26(1	26(1	NUM
hassl-908	316	27	)	)	PUNCT
hassl-908	316	28	,	,	PUNCT
hassl-908	316	29	19	19	NUM
hassl-908	316	30	-	-	SYM
hassl-908	316	31	30	30	NUM
hassl-908	316	32	.	.	PUNCT
hassl-908	316	33	available	available	ADJ
hassl-908	316	34	at	at	ADP
hassl-908	316	35	:	:	PUNCT
hassl-908	316	36	https://doi.org/10.19030/jabr.v26i1.273	https://doi.org/10.19030/jabr.v26i1.273	PROPN
hassl-908	316	37	.	.	PUNCT
hassl-908	317	1	http://dx.doi.org/10.3390/ijfs6020058	http://dx.doi.org/10.3390/ijfs6020058	PROPN
hassl-908	317	2	humanities	humanity	NOUN
hassl-908	317	3	and	and	CCONJ
hassl-908	317	4	social	social	ADJ
hassl-908	317	5	sciences	science	NOUN
hassl-908	317	6	letters	letter	NOUN
hassl-908	317	7	,	,	PUNCT
hassl-908	317	8	2021	2021	NUM
hassl-908	317	9	,	,	PUNCT
hassl-908	317	10	9(4	9(4	NUM
hassl-908	317	11	):	):	PUNCT
hassl-908	317	12	403	403	NUM
hassl-908	317	13	-	-	SYM
hassl-908	317	14	416	416	NUM
hassl-908	317	15	415	415	NUM
hassl-908	317	16	©	©	PROPN
hassl-908	317	17	2021	2021	NUM
hassl-908	317	18	conscientia	conscientia	PROPN
hassl-908	317	19	beam	beam	PROPN
hassl-908	317	20	.	.	PUNCT
hassl-908	318	1	all	all	DET
hassl-908	318	2	rights	right	NOUN
hassl-908	318	3	reserved	reserve	VERB
hassl-908	318	4	.	.	PUNCT
hassl-908	319	1	karajeh	karajeh	PROPN
hassl-908	319	2	,	,	PUNCT
hassl-908	319	3	a.	a.	NOUN
hassl-908	319	4	i.	i.	PROPN
hassl-908	319	5	,	,	PUNCT
hassl-908	319	6	ibrahim	ibrahim	PROPN
hassl-908	319	7	,	,	PUNCT
hassl-908	319	8	m.	m.	PROPN
hassl-908	319	9	y.	y.	PROPN
hassl-908	319	10	b.	b.	PROPN
hassl-908	319	11	,	,	PUNCT
hassl-908	319	12	&	&	CCONJ
hassl-908	319	13	lode	lode	PROPN
hassl-908	319	14	,	,	PUNCT
hassl-908	319	15	n.	n.	PROPN
hassl-908	319	16	a.	a.	PROPN
hassl-908	319	17	b.	b.	PROPN
hassl-908	319	18	(	(	PUNCT
hassl-908	319	19	2015	2015	NUM
hassl-908	319	20	)	)	PUNCT
hassl-908	319	21	.	.	PUNCT
hassl-908	320	1	impact	impact	NOUN
hassl-908	320	2	of	of	ADP
hassl-908	320	3	voluntary	voluntary	ADJ
hassl-908	320	4	disclosure	disclosure	NOUN
hassl-908	320	5	on	on	ADP
hassl-908	320	6	earnings	earning	NOUN
hassl-908	320	7	management	management	NOUN
hassl-908	320	8	in	in	ADP
hassl-908	320	9	malaysian	malaysian	ADJ
hassl-908	320	10	companies	company	NOUN
hassl-908	320	11	:	:	PUNCT
hassl-908	320	12	a	a	DET
hassl-908	320	13	proposed	propose	VERB
hassl-908	320	14	analysis	analysis	NOUN
hassl-908	320	15	.	.	PUNCT
hassl-908	321	1	paper	paper	NOUN
hassl-908	321	2	presented	present	VERB
hassl-908	321	3	at	at	ADP
hassl-908	321	4	the	the	DET
hassl-908	321	5	in	in	ADP
hassl-908	321	6	2015	2015	NUM
hassl-908	321	7	international	international	ADJ
hassl-908	321	8	symposium	symposium	NOUN
hassl-908	321	9	on	on	ADP
hassl-908	321	10	technology	technology	NOUN
hassl-908	321	11	management	management	NOUN
hassl-908	321	12	and	and	CCONJ
hassl-908	321	13	emerging	emerge	VERB
hassl-908	321	14	technologies	technology	NOUN
hassl-908	321	15	(	(	PUNCT
hassl-908	321	16	istmet	istmet	NOUN
hassl-908	321	17	)	)	PUNCT
hassl-908	321	18	.	.	PUNCT
hassl-908	322	1	ieee	ieee	PROPN
hassl-908	322	2	.	.	PUNCT
hassl-908	323	1	khuong	khuong	PROPN
hassl-908	323	2	,	,	PUNCT
hassl-908	323	3	n.	n.	PROPN
hassl-908	323	4	v.	v.	PROPN
hassl-908	323	5	,	,	PUNCT
hassl-908	323	6	liem	liem	PROPN
hassl-908	323	7	,	,	PUNCT
hassl-908	323	8	n.	n.	PROPN
hassl-908	323	9	t.	t.	PROPN
hassl-908	323	10	,	,	PUNCT
hassl-908	323	11	&	&	CCONJ
hassl-908	323	12	minh	minh	PROPN
hassl-908	323	13	,	,	PUNCT
hassl-908	323	14	m.	m.	NOUN
hassl-908	323	15	t.	t.	PROPN
hassl-908	323	16	h.	h.	PROPN
hassl-908	323	17	(	(	PUNCT
hassl-908	323	18	2020	2020	NUM
hassl-908	323	19	)	)	PUNCT
hassl-908	323	20	.	.	PUNCT
hassl-908	324	1	earnings	earning	NOUN
hassl-908	324	2	management	management	NOUN
hassl-908	324	3	and	and	CCONJ
hassl-908	324	4	cash	cash	NOUN
hassl-908	324	5	holdings	holding	NOUN
hassl-908	324	6	:	:	PUNCT
hassl-908	324	7	evidence	evidence	NOUN
hassl-908	324	8	from	from	ADP
hassl-908	324	9	energy	energy	NOUN
hassl-908	324	10	firms	firm	NOUN
hassl-908	324	11	in	in	ADP
hassl-908	324	12	vietnam	vietnam	PROPN
hassl-908	324	13	.	.	PUNCT
hassl-908	325	1	journal	journal	PROPN
hassl-908	325	2	of	of	ADP
hassl-908	325	3	international	international	ADJ
hassl-908	325	4	studies	study	NOUN
hassl-908	325	5	,	,	PUNCT
hassl-908	325	6	13(1	13(1	NUM
hassl-908	325	7	)	)	PUNCT
hassl-908	325	8	,	,	PUNCT
hassl-908	325	9	247	247	NUM
hassl-908	325	10	-	-	SYM
hassl-908	325	11	261	261	NUM
hassl-908	325	12	.	.	PUNCT
hassl-908	325	13	available	available	ADJ
hassl-908	325	14	at	at	ADP
hassl-908	325	15	:	:	PUNCT
hassl-908	325	16	https://doi.org/10.14254/2071-8330.2020/131/16	https://doi.org/10.14254/2071-8330.2020/131/16	PROPN
hassl-908	325	17	.	.	PUNCT
hassl-908	326	1	köhler	köhler	PROPN
hassl-908	326	2	,	,	PUNCT
hassl-908	326	3	a.	a.	PROPN
hassl-908	326	4	,	,	PUNCT
hassl-908	326	5	ratzinger	ratzinger	PROPN
hassl-908	326	6	-	-	PUNCT
hassl-908	326	7	sakel	sakel	PROPN
hassl-908	326	8	,	,	PUNCT
hassl-908	326	9	n.	n.	NOUN
hassl-908	326	10	,	,	PUNCT
hassl-908	326	11	&	&	CCONJ
hassl-908	326	12	theis	theis	PROPN
hassl-908	326	13	,	,	PUNCT
hassl-908	326	14	j.	j.	PROPN
hassl-908	326	15	(	(	PUNCT
hassl-908	326	16	2020	2020	NUM
hassl-908	326	17	)	)	PUNCT
hassl-908	326	18	.	.	PUNCT
hassl-908	327	1	the	the	DET
hassl-908	327	2	effects	effect	NOUN
hassl-908	327	3	of	of	ADP
hassl-908	327	4	key	key	ADJ
hassl-908	327	5	audit	audit	NOUN
hassl-908	327	6	matters	matter	VERB
hassl-908	327	7	on	on	ADP
hassl-908	327	8	the	the	DET
hassl-908	327	9	auditor	auditor	NOUN
hassl-908	327	10	’s	’s	PART
hassl-908	327	11	report	report	NOUN
hassl-908	327	12	’s	’s	PART
hassl-908	327	13	communicative	communicative	ADJ
hassl-908	327	14	value	value	NOUN
hassl-908	327	15	:	:	PUNCT
hassl-908	327	16	experimental	experimental	ADJ
hassl-908	327	17	evidence	evidence	NOUN
hassl-908	327	18	from	from	ADP
hassl-908	327	19	investment	investment	NOUN
hassl-908	327	20	professionals	professional	NOUN
hassl-908	327	21	and	and	CCONJ
hassl-908	327	22	non	non	ADJ
hassl-908	327	23	-	-	ADJ
hassl-908	327	24	professional	professional	ADJ
hassl-908	327	25	investors	investor	NOUN
hassl-908	327	26	.	.	PUNCT
hassl-908	328	1	accounting	account	VERB
hassl-908	328	2	in	in	ADP
hassl-908	328	3	europe	europe	PROPN
hassl-908	328	4	,	,	PUNCT
hassl-908	328	5	17(2	17(2	NUM
hassl-908	328	6	)	)	PUNCT
hassl-908	328	7	,	,	PUNCT
hassl-908	328	8	105	105	NUM
hassl-908	328	9	-	-	SYM
hassl-908	328	10	128	128	NUM
hassl-908	328	11	.	.	PUNCT
hassl-908	329	1	available	available	ADJ
hassl-908	329	2	at	at	ADP
hassl-908	329	3	:	:	PUNCT
hassl-908	329	4	https://doi.org/10.1080/17449480.2020.1726420	https://doi.org/10.1080/17449480.2020.1726420	PROPN
hassl-908	329	5	.	.	PUNCT
hassl-908	329	6	li	li	PROPN
hassl-908	329	7	,	,	PUNCT
hassl-908	329	8	h.	h.	PROPN
hassl-908	329	9	(	(	PUNCT
hassl-908	329	10	2020	2020	NUM
hassl-908	329	11	)	)	PUNCT
hassl-908	329	12	.	.	PUNCT
hassl-908	330	1	a	a	DET
hassl-908	330	2	study	study	NOUN
hassl-908	330	3	of	of	ADP
hassl-908	330	4	key	key	ADJ
hassl-908	330	5	audit	audit	NOUN
hassl-908	330	6	matters	matter	VERB
hassl-908	330	7	disclosure	disclosure	NOUN
hassl-908	330	8	.	.	PUNCT
hassl-908	331	1	modern	modern	ADJ
hassl-908	331	2	economy	economy	NOUN
hassl-908	331	3	,	,	PUNCT
hassl-908	331	4	11(2	11(2	NOUN
hassl-908	331	5	)	)	PUNCT
hassl-908	331	6	,	,	PUNCT
hassl-908	331	7	399	399	NUM
hassl-908	331	8	-	-	SYM
hassl-908	331	9	406	406	NUM
hassl-908	331	10	.	.	PUNCT
hassl-908	331	11	available	available	ADJ
hassl-908	331	12	at	at	ADP
hassl-908	331	13	:	:	PUNCT
hassl-908	331	14	https://doi.org/10.4236/me.2020.112030	https://doi.org/10.4236/me.2020.112030	PROPN
hassl-908	331	15	.	.	PUNCT
hassl-908	332	1	lin	lin	PROPN
hassl-908	332	2	,	,	PUNCT
hassl-908	332	3	j.	j.	PROPN
hassl-908	332	4	w.	w.	PROPN
hassl-908	332	5	,	,	PUNCT
hassl-908	332	6	&	&	CCONJ
hassl-908	332	7	hwang	hwang	PROPN
hassl-908	332	8	,	,	PUNCT
hassl-908	332	9	m.	m.	NOUN
hassl-908	332	10	i.	i.	PROPN
hassl-908	332	11	(	(	PUNCT
hassl-908	332	12	2010	2010	NUM
hassl-908	332	13	)	)	PUNCT
hassl-908	332	14	.	.	PUNCT
hassl-908	333	1	audit	audit	NOUN
hassl-908	333	2	quality	quality	NOUN
hassl-908	333	3	,	,	PUNCT
hassl-908	333	4	corporate	corporate	ADJ
hassl-908	333	5	governance	governance	NOUN
hassl-908	333	6	,	,	PUNCT
hassl-908	333	7	and	and	CCONJ
hassl-908	333	8	earnings	earning	NOUN
hassl-908	333	9	management	management	NOUN
hassl-908	333	10	:	:	PUNCT
hassl-908	333	11	a	a	DET
hassl-908	333	12	meta	meta	ADJ
hassl-908	333	13	-	-	PUNCT
hassl-908	333	14	analysis	analysis	NOUN
hassl-908	333	15	.	.	PUNCT
hassl-908	334	1	international	international	ADJ
hassl-908	334	2	journal	journal	NOUN
hassl-908	334	3	of	of	ADP
hassl-908	334	4	auditing	auditing	NOUN
hassl-908	334	5	,	,	PUNCT
hassl-908	334	6	14(1	14(1	NUM
hassl-908	334	7	)	)	PUNCT
hassl-908	334	8	,	,	PUNCT
hassl-908	334	9	57	57	NUM
hassl-908	334	10	-	-	SYM
hassl-908	334	11	77	77	NUM
hassl-908	334	12	.	.	PUNCT
hassl-908	335	1	available	available	ADJ
hassl-908	335	2	at	at	ADP
hassl-908	335	3	:	:	PUNCT
hassl-908	335	4	https://doi.org/10.1111/j.1099-1123.2009.00403.x	https://doi.org/10.1111/j.1099-1123.2009.00403.x	NOUN
hassl-908	335	5	.	.	PUNCT
hassl-908	336	1	lin	lin	PROPN
hassl-908	336	2	,	,	PUNCT
hassl-908	336	3	c.	c.	PROPN
hassl-908	336	4	,	,	PUNCT
hassl-908	336	5	hsu	hsu	PROPN
hassl-908	336	6	,	,	PUNCT
hassl-908	336	7	s.	s.	PROPN
hassl-908	336	8	,	,	PUNCT
hassl-908	336	9	chou	chou	NOUN
hassl-908	336	10	,	,	PUNCT
hassl-908	336	11	p.-l	p.-l	PROPN
hassl-908	336	12	.	.	PUNCT
hassl-908	336	13	,	,	PUNCT
hassl-908	336	14	chao	chao	PROPN
hassl-908	336	15	,	,	PUNCT
hassl-908	336	16	y.-y	y.-y	PROPN
hassl-908	336	17	.	.	PROPN
hassl-908	336	18	,	,	PUNCT
hassl-908	336	19	&	&	CCONJ
hassl-908	336	20	li	li	PROPN
hassl-908	336	21	,	,	PUNCT
hassl-908	336	22	c.-w	c.-w	PROPN
hassl-908	336	23	.	.	PUNCT
hassl-908	337	1	(	(	PUNCT
hassl-908	337	2	2020	2020	NUM
hassl-908	337	3	)	)	PUNCT
hassl-908	337	4	.	.	PUNCT
hassl-908	338	1	the	the	DET
hassl-908	338	2	effects	effect	NOUN
hassl-908	338	3	of	of	ADP
hassl-908	338	4	directors	director	NOUN
hassl-908	338	5	’	'	PUNCT
hassl-908	338	6	and	and	CCONJ
hassl-908	338	7	officers	officer	NOUN
hassl-908	338	8	’	’	PART
hassl-908	338	9	liability	liability	NOUN
hassl-908	338	10	insurance	insurance	NOUN
hassl-908	338	11	on	on	ADP
hassl-908	338	12	key	key	ADJ
hassl-908	338	13	auditing	auditing	NOUN
hassl-908	338	14	matters	matter	NOUN
hassl-908	338	15	.	.	PUNCT
hassl-908	339	1	emerging	emerge	VERB
hassl-908	339	2	markets	market	NOUN
hassl-908	339	3	finance	finance	NOUN
hassl-908	339	4	and	and	CCONJ
hassl-908	339	5	trade	trade	NOUN
hassl-908	339	6	,	,	PUNCT
hassl-908	339	7	56(5	56(5	NUM
hassl-908	339	8	)	)	PUNCT
hassl-908	339	9	,	,	PUNCT
hassl-908	339	10	977	977	NUM
hassl-908	339	11	-	-	SYM
hassl-908	339	12	1002	1002	NUM
hassl-908	339	13	.	.	PUNCT
hassl-908	340	1	lopes	lopes	PROPN
hassl-908	340	2	,	,	PUNCT
hassl-908	340	3	a.p	a.p	PROPN
hassl-908	340	4	.	.	PROPN
hassl-908	340	5	(	(	PUNCT
hassl-908	340	6	2018	2018	NUM
hassl-908	340	7	)	)	PUNCT
hassl-908	340	8	.	.	PUNCT
hassl-908	341	1	audit	audit	NOUN
hassl-908	341	2	quality	quality	NOUN
hassl-908	341	3	and	and	CCONJ
hassl-908	341	4	earnings	earning	NOUN
hassl-908	341	5	management	management	NOUN
hassl-908	341	6	:	:	PUNCT
hassl-908	341	7	evidence	evidence	NOUN
hassl-908	341	8	from	from	ADP
hassl-908	341	9	portugal	portugal	PROPN
hassl-908	341	10	.	.	PUNCT
hassl-908	342	1	athens	athens	PROPN
hassl-908	342	2	journal	journal	PROPN
hassl-908	342	3	of	of	ADP
hassl-908	342	4	business	business	PROPN
hassl-908	342	5	&	&	CCONJ
hassl-908	342	6	economics	economic	NOUN
hassl-908	342	7	,	,	PUNCT
hassl-908	342	8	4(2	4(2	NUM
hassl-908	342	9	)	)	PUNCT
hassl-908	342	10	,	,	PUNCT
hassl-908	342	11	179	179	NUM
hassl-908	342	12	-	-	SYM
hassl-908	342	13	192	192	NUM
hassl-908	342	14	.	.	PUNCT
hassl-908	343	1	maroun	maroun	PROPN
hassl-908	343	2	,	,	PUNCT
hassl-908	343	3	w.	w.	PROPN
hassl-908	343	4	(	(	PUNCT
hassl-908	343	5	2018	2018	NUM
hassl-908	343	6	)	)	PUNCT
hassl-908	343	7	.	.	PUNCT
hassl-908	344	1	modifying	modify	VERB
hassl-908	344	2	assurance	assurance	NOUN
hassl-908	344	3	practices	practice	NOUN
hassl-908	344	4	to	to	PART
hassl-908	344	5	meet	meet	VERB
hassl-908	344	6	the	the	DET
hassl-908	344	7	needs	need	NOUN
hassl-908	344	8	of	of	ADP
hassl-908	344	9	integrated	integrated	ADJ
hassl-908	344	10	reporting	reporting	NOUN
hassl-908	344	11	:	:	PUNCT
hassl-908	344	12	the	the	DET
hassl-908	344	13	case	case	NOUN
hassl-908	344	14	for	for	ADP
hassl-908	344	15	“	"	PUNCT
hassl-908	344	16	interpretive	interpretive	ADJ
hassl-908	344	17	assurance	assurance	NOUN
hassl-908	344	18	”	"	PUNCT
hassl-908	344	19	.	.	PUNCT
hassl-908	345	1	accounting	accounting	NOUN
hassl-908	345	2	,	,	PUNCT
hassl-908	345	3	auditing	auditing	NOUN
hassl-908	345	4	&	&	CCONJ
hassl-908	345	5	accountability	accountability	NOUN
hassl-908	345	6	journal	journal	NOUN
hassl-908	345	7	,	,	PUNCT
hassl-908	345	8	31(2	31(2	NUM
hassl-908	345	9	)	)	PUNCT
hassl-908	345	10	,	,	PUNCT
hassl-908	345	11	400	400	NUM
hassl-908	345	12	-	-	SYM
hassl-908	345	13	427	427	NUM
hassl-908	345	14	.	.	PUNCT
hassl-908	345	15	available	available	ADJ
hassl-908	345	16	at	at	ADP
hassl-908	345	17	:	:	PUNCT
hassl-908	345	18	https://doi.org/10.1108/aaaj-102016-2732	https://doi.org/10.1108/aaaj-102016-2732	PROPN
hassl-908	345	19	.	.	PROPN
hassl-908	345	20	marques	marques	PROPN
hassl-908	345	21	,	,	PUNCT
hassl-908	345	22	v.	v.	PROPN
hassl-908	345	23	a.	a.	PROPN
hassl-908	345	24	,	,	PUNCT
hassl-908	345	25	pereira	pereira	PROPN
hassl-908	345	26	,	,	PUNCT
hassl-908	345	27	l.	l.	PROPN
hassl-908	345	28	n.	n.	PROPN
hassl-908	345	29	,	,	PUNCT
hassl-908	345	30	aquino	aquino	PROPN
hassl-908	345	31	,	,	PUNCT
hassl-908	345	32	i.	i.	PROPN
hassl-908	345	33	f.	f.	PROPN
hassl-908	345	34	d.	d.	PROPN
hassl-908	345	35	,	,	PUNCT
hassl-908	345	36	&	&	CCONJ
hassl-908	345	37	freitag	freitag	PROPN
hassl-908	345	38	,	,	PUNCT
hassl-908	345	39	v.	v.	PROPN
hassl-908	345	40	d.	d.	PROPN
hassl-908	345	41	c.	c.	PROPN
hassl-908	345	42	(	(	PUNCT
hassl-908	345	43	2021	2021	NUM
hassl-908	345	44	)	)	PUNCT
hassl-908	345	45	.	.	PUNCT
hassl-908	346	1	has	have	AUX
hassl-908	346	2	it	it	PRON
hassl-908	346	3	become	become	VERB
hassl-908	346	4	more	more	ADV
hassl-908	346	5	readable	readable	ADJ
hassl-908	346	6	?	?	PUNCT
hassl-908	347	1	empirical	empirical	ADJ
hassl-908	347	2	evidence	evidence	NOUN
hassl-908	347	3	of	of	ADP
hassl-908	347	4	key	key	ADJ
hassl-908	347	5	matters	matter	NOUN
hassl-908	347	6	in	in	ADP
hassl-908	347	7	independent	independent	ADJ
hassl-908	347	8	audit	audit	NOUN
hassl-908	347	9	reports	report	NOUN
hassl-908	347	10	.	.	PUNCT
hassl-908	348	1	accounting	accounting	NOUN
hassl-908	348	2	&	&	CCONJ
hassl-908	348	3	finance	finance	PROPN
hassl-908	348	4	magazine	magazine	NOUN
hassl-908	348	5	,	,	PUNCT
hassl-908	348	6	32(87	32(87	NUM
hassl-908	348	7	)	)	PUNCT
hassl-908	348	8	,	,	PUNCT
hassl-908	348	9	444	444	NUM
hassl-908	348	10	-	-	SYM
hassl-908	348	11	460	460	NUM
hassl-908	348	12	.	.	PUNCT
hassl-908	348	13	available	available	ADJ
hassl-908	348	14	at	at	ADP
hassl-908	348	15	:	:	PUNCT
hassl-908	348	16	https://doi.org/10.1590/1808-057x202112990	https://doi.org/10.1590/1808-057x202112990	PROPN
hassl-908	348	17	.	.	PUNCT
hassl-908	349	1	memis	memis	PROPN
hassl-908	349	2	,	,	PUNCT
hassl-908	349	3	m.	m.	NOUN
hassl-908	349	4	u.	u.	PROPN
hassl-908	349	5	,	,	PUNCT
hassl-908	349	6	&	&	CCONJ
hassl-908	349	7	cetenak	cetenak	PROPN
hassl-908	349	8	,	,	PUNCT
hassl-908	349	9	e.	e.	PROPN
hassl-908	349	10	h.	h.	PROPN
hassl-908	349	11	(	(	PUNCT
hassl-908	349	12	2012	2012	NUM
hassl-908	349	13	)	)	PUNCT
hassl-908	349	14	.	.	PUNCT
hassl-908	350	1	earnings	earning	NOUN
hassl-908	350	2	management	management	NOUN
hassl-908	350	3	,	,	PUNCT
hassl-908	350	4	audit	audit	NOUN
hassl-908	350	5	quality	quality	NOUN
hassl-908	350	6	and	and	CCONJ
hassl-908	350	7	legal	legal	ADJ
hassl-908	350	8	environment	environment	NOUN
hassl-908	350	9	:	:	PUNCT
hassl-908	350	10	an	an	DET
hassl-908	350	11	international	international	ADJ
hassl-908	350	12	comparison	comparison	NOUN
hassl-908	350	13	.	.	PUNCT
hassl-908	351	1	international	international	ADJ
hassl-908	351	2	journal	journal	PROPN
hassl-908	351	3	of	of	ADP
hassl-908	351	4	economics	economic	NOUN
hassl-908	351	5	and	and	CCONJ
hassl-908	351	6	financial	financial	ADJ
hassl-908	351	7	issues	issue	NOUN
hassl-908	351	8	,	,	PUNCT
hassl-908	351	9	2(4	2(4	NUM
hassl-908	351	10	)	)	PUNCT
hassl-908	351	11	,	,	PUNCT
hassl-908	351	12	460	460	NUM
hassl-908	351	13	-	-	SYM
hassl-908	351	14	469	469	NUM
hassl-908	351	15	.	.	PUNCT
hassl-908	352	1	moghaddam	moghaddam	NOUN
hassl-908	352	2	,	,	PUNCT
hassl-908	352	3	a.	a.	NOUN
hassl-908	352	4	,	,	PUNCT
hassl-908	352	5	&	&	CCONJ
hassl-908	352	6	abbaspour	abbaspour	PROPN
hassl-908	352	7	,	,	PUNCT
hassl-908	352	8	n.	n.	NOUN
hassl-908	352	9	(	(	PUNCT
hassl-908	352	10	2017	2017	NUM
hassl-908	352	11	)	)	PUNCT
hassl-908	352	12	.	.	PUNCT
hassl-908	353	1	the	the	DET
hassl-908	353	2	effect	effect	NOUN
hassl-908	353	3	of	of	ADP
hassl-908	353	4	leverage	leverage	NOUN
hassl-908	353	5	and	and	CCONJ
hassl-908	353	6	liquidity	liquidity	NOUN
hassl-908	353	7	ratios	ratio	NOUN
hassl-908	353	8	on	on	ADP
hassl-908	353	9	earnings	earning	NOUN
hassl-908	353	10	management	management	NOUN
hassl-908	353	11	and	and	CCONJ
hassl-908	353	12	capital	capital	NOUN
hassl-908	353	13	of	of	ADP
hassl-908	353	14	banks	bank	NOUN
hassl-908	353	15	listed	list	VERB
hassl-908	353	16	on	on	ADP
hassl-908	353	17	the	the	DET
hassl-908	353	18	tehran	tehran	PROPN
hassl-908	353	19	stock	stock	PROPN
hassl-908	353	20	exchange	exchange	PROPN
hassl-908	353	21	.	.	PUNCT
hassl-908	354	1	international	international	ADJ
hassl-908	354	2	review	review	NOUN
hassl-908	354	3	of	of	ADP
hassl-908	354	4	management	management	NOUN
hassl-908	354	5	and	and	CCONJ
hassl-908	354	6	marketing	marketing	NOUN
hassl-908	354	7	,	,	PUNCT
hassl-908	354	8	7(4	7(4	NUM
hassl-908	354	9	)	)	PUNCT
hassl-908	354	10	,	,	PUNCT
hassl-908	354	11	99	99	NUM
hassl-908	354	12	-	-	SYM
hassl-908	354	13	107	107	NUM
hassl-908	354	14	.	.	PUNCT
hassl-908	355	1	moroney	moroney	PROPN
hassl-908	355	2	,	,	PUNCT
hassl-908	355	3	r.	r.	PROPN
hassl-908	355	4	,	,	PUNCT
hassl-908	355	5	phang	phang	PROPN
hassl-908	355	6	,	,	PUNCT
hassl-908	355	7	s.-y	s.-y	NOUN
hassl-908	355	8	.	.	PUNCT
hassl-908	355	9	,	,	PUNCT
hassl-908	355	10	&	&	CCONJ
hassl-908	355	11	xiao	xiao	PROPN
hassl-908	355	12	,	,	PUNCT
hassl-908	355	13	x.	x.	NOUN
hassl-908	355	14	(	(	PUNCT
hassl-908	355	15	2021	2021	NUM
hassl-908	355	16	)	)	PUNCT
hassl-908	355	17	.	.	PUNCT
hassl-908	356	1	when	when	SCONJ
hassl-908	356	2	do	do	AUX
hassl-908	356	3	investors	investor	NOUN
hassl-908	356	4	value	value	VERB
hassl-908	356	5	key	key	ADJ
hassl-908	356	6	audit	audit	NOUN
hassl-908	356	7	matters	matter	NOUN
hassl-908	356	8	?	?	PUNCT
hassl-908	357	1	european	european	ADJ
hassl-908	357	2	accounting	accounting	PROPN
hassl-908	357	3	review	review	PROPN
hassl-908	357	4	,	,	PUNCT
hassl-908	357	5	30(1	30(1	NUM
hassl-908	357	6	)	)	PUNCT
hassl-908	357	7	,	,	PUNCT
hassl-908	357	8	6382	6382	NUM
hassl-908	357	9	.	.	PUNCT
hassl-908	358	1	available	available	ADJ
hassl-908	358	2	at	at	ADP
hassl-908	358	3	:	:	PUNCT
hassl-908	358	4	https://doi.org/10.1080/09638180.2020.1733040	https://doi.org/10.1080/09638180.2020.1733040	X
hassl-908	358	5	.	.	PUNCT
hassl-908	358	6	nawaiseh	nawaiseh	PROPN
hassl-908	358	7	,	,	PUNCT
hassl-908	358	8	m.	m.	PROPN
hassl-908	358	9	e.	e.	PROPN
hassl-908	358	10	(	(	PUNCT
hassl-908	358	11	2016	2016	NUM
hassl-908	358	12	)	)	PUNCT
hassl-908	358	13	.	.	PUNCT
hassl-908	359	1	impact	impact	NOUN
hassl-908	359	2	of	of	ADP
hassl-908	359	3	external	external	ADJ
hassl-908	359	4	audit	audit	NOUN
hassl-908	359	5	quality	quality	NOUN
hassl-908	359	6	on	on	ADP
hassl-908	359	7	earnings	earning	NOUN
hassl-908	359	8	management	management	NOUN
hassl-908	359	9	by	by	ADP
hassl-908	359	10	banking	banking	NOUN
hassl-908	359	11	firms	firm	NOUN
hassl-908	359	12	:	:	PUNCT
hassl-908	359	13	evidence	evidence	NOUN
hassl-908	359	14	from	from	ADP
hassl-908	359	15	jordan	jordan	PROPN
hassl-908	359	16	.	.	PUNCT
hassl-908	360	1	british	british	PROPN
hassl-908	360	2	journal	journal	PROPN
hassl-908	360	3	of	of	ADP
hassl-908	360	4	applied	apply	VERB
hassl-908	360	5	science	science	NOUN
hassl-908	360	6	&	&	CCONJ
hassl-908	360	7	technology	technology	PROPN
hassl-908	360	8	,	,	PUNCT
hassl-908	360	9	12(2	12(2	NUM
hassl-908	360	10	)	)	PUNCT
hassl-908	360	11	,	,	PUNCT
hassl-908	360	12	1	1	NUM
hassl-908	360	13	-	-	SYM
hassl-908	360	14	14	14	NUM
hassl-908	360	15	.	.	PUNCT
hassl-908	360	16	available	available	ADJ
hassl-908	360	17	at	at	ADP
hassl-908	360	18	:	:	PUNCT
hassl-908	360	19	https://doi.org/10.9734/bjast/2016/19796	https://doi.org/10.9734/bjast/2016/19796	NOUN
hassl-908	360	20	.	.	PUNCT
hassl-908	361	1	nia	nia	PROPN
hassl-908	361	2	,	,	PUNCT
hassl-908	361	3	&	&	CCONJ
hassl-908	361	4	sarchah	sarchah	PROPN
hassl-908	361	5	.	.	PUNCT
hassl-908	362	1	(	(	PUNCT
hassl-908	362	2	2014	2014	NUM
hassl-908	362	3	)	)	PUNCT
hassl-908	362	4	.	.	PUNCT
hassl-908	363	1	comparison	comparison	NOUN
hassl-908	363	2	of	of	ADP
hassl-908	363	3	linear	linear	PROPN
hassl-908	363	4	accruals	accrual	NOUN
hassl-908	363	5	models	model	NOUN
hassl-908	363	6	to	to	PART
hassl-908	363	7	assess	assess	VERB
hassl-908	363	8	their	their	PRON
hassl-908	363	9	ability	ability	NOUN
hassl-908	363	10	to	to	PART
hassl-908	363	11	predict	predict	VERB
hassl-908	363	12	earnings	earning	NOUN
hassl-908	363	13	management	management	NOUN
hassl-908	363	14	.	.	PUNCT
hassl-908	364	1	journal	journal	NOUN
hassl-908	364	2	of	of	ADP
hassl-908	364	3	applied	apply	VERB
hassl-908	364	4	environmental	environmental	ADJ
hassl-908	364	5	and	and	CCONJ
hassl-908	364	6	biological	biological	ADJ
hassl-908	364	7	sciences	science	NOUN
hassl-908	364	8	,	,	PUNCT
hassl-908	364	9	4(10	4(10	NUM
hassl-908	364	10	)	)	PUNCT
hassl-908	364	11	,	,	PUNCT
hassl-908	364	12	200	200	NUM
hassl-908	364	13	-	-	SYM
hassl-908	364	14	210	210	NUM
hassl-908	364	15	.	.	PUNCT
hassl-908	365	1	pinello	pinello	PROPN
hassl-908	365	2	,	,	PUNCT
hassl-908	365	3	a.	a.	NOUN
hassl-908	365	4	,	,	PUNCT
hassl-908	365	5	puschaver	puschaver	PROPN
hassl-908	365	6	,	,	PUNCT
hassl-908	365	7	l.	l.	PROPN
hassl-908	365	8	,	,	PUNCT
hassl-908	365	9	&	&	CCONJ
hassl-908	365	10	volkan	volkan	PROPN
hassl-908	365	11	,	,	PUNCT
hassl-908	365	12	a.	a.	NOUN
hassl-908	365	13	(	(	PUNCT
hassl-908	365	14	2020	2020	NUM
hassl-908	365	15	)	)	PUNCT
hassl-908	365	16	.	.	PUNCT
hassl-908	366	1	the	the	DET
hassl-908	366	2	relationship	relationship	NOUN
hassl-908	366	3	between	between	ADP
hassl-908	366	4	critical	critical	ADJ
hassl-908	366	5	accounting	accounting	NOUN
hassl-908	366	6	estimates	estimate	NOUN
hassl-908	366	7	and	and	CCONJ
hassl-908	366	8	critical	critical	ADJ
hassl-908	366	9	audit	audit	NOUN
hassl-908	366	10	matters	matter	NOUN
hassl-908	366	11	.	.	PUNCT
hassl-908	367	1	accounting	accounting	NOUN
hassl-908	367	2	&	&	CCONJ
hassl-908	367	3	taxation	taxation	PROPN
hassl-908	367	4	,	,	PUNCT
hassl-908	367	5	12(1	12(1	NUM
hassl-908	367	6	)	)	PUNCT
hassl-908	367	7	,	,	PUNCT
hassl-908	367	8	23	23	NUM
hassl-908	367	9	-	-	SYM
hassl-908	367	10	33	33	NUM
hassl-908	367	11	.	.	PUNCT
hassl-908	367	12	purnama	purnama	PROPN
hassl-908	367	13	,	,	PUNCT
hassl-908	367	14	i.	i.	PROPN
hassl-908	367	15	,	,	PUNCT
hassl-908	367	16	&	&	CCONJ
hassl-908	367	17	nurdiniah	nurdiniah	PROPN
hassl-908	367	18	,	,	PUNCT
hassl-908	367	19	d.	d.	PROPN
hassl-908	367	20	(	(	PUNCT
hassl-908	367	21	2019	2019	NUM
hassl-908	367	22	)	)	PUNCT
hassl-908	367	23	.	.	PUNCT
hassl-908	368	1	profitability	profitability	NOUN
hassl-908	368	2	,	,	PUNCT
hassl-908	368	3	firm	firm	ADJ
hassl-908	368	4	size	size	NOUN
hassl-908	368	5	,	,	PUNCT
hassl-908	368	6	and	and	CCONJ
hassl-908	368	7	earnings	earning	NOUN
hassl-908	368	8	management	management	NOUN
hassl-908	368	9	:	:	PUNCT
hassl-908	368	10	the	the	DET
hassl-908	368	11	moderating	moderate	VERB
hassl-908	368	12	effect	effect	NOUN
hassl-908	368	13	of	of	ADP
hassl-908	368	14	managerial	managerial	ADJ
hassl-908	368	15	ownership	ownership	NOUN
hassl-908	368	16	.	.	PUNCT
hassl-908	369	1	advances	advance	NOUN
hassl-908	369	2	in	in	ADP
hassl-908	369	3	economics	economic	NOUN
hassl-908	369	4	,	,	PUNCT
hassl-908	369	5	business	business	NOUN
hassl-908	369	6	and	and	CCONJ
hassl-908	369	7	management	management	NOUN
hassl-908	369	8	research	research	NOUN
hassl-908	369	9	,	,	PUNCT
hassl-908	369	10	73	73	NUM
hassl-908	369	11	,	,	PUNCT
hassl-908	369	12	41	41	NUM
hassl-908	369	13	-	-	SYM
hassl-908	369	14	46	46	NUM
hassl-908	369	15	.	.	PUNCT
hassl-908	370	1	putra	putra	PROPN
hassl-908	370	2	,	,	PUNCT
hassl-908	370	3	a.	a.	PROPN
hassl-908	370	4	,	,	PUNCT
hassl-908	370	5	&	&	CCONJ
hassl-908	370	6	fitomela	fitomela	PROPN
hassl-908	370	7	,	,	PUNCT
hassl-908	370	8	n.	n.	NOUN
hassl-908	370	9	(	(	PUNCT
hassl-908	370	10	2019	2019	NUM
hassl-908	370	11	)	)	PUNCT
hassl-908	370	12	.	.	PUNCT
hassl-908	371	1	audit	audit	NOUN
hassl-908	371	2	quality	quality	NOUN
hassl-908	371	3	and	and	CCONJ
hassl-908	371	4	earnings	earning	NOUN
hassl-908	371	5	management	management	NOUN
hassl-908	371	6	:	:	PUNCT
hassl-908	371	7	informative	informative	ADJ
hassl-908	371	8	and	and	CCONJ
hassl-908	371	9	opportunist	opportunist	ADJ
hassl-908	371	10	perspective	perspective	NOUN
hassl-908	371	11	.	.	PUNCT
hassl-908	372	1	international	international	ADJ
hassl-908	372	2	journal	journal	PROPN
hassl-908	372	3	of	of	ADP
hassl-908	372	4	scientific	scientific	PROPN
hassl-908	372	5	&	&	CCONJ
hassl-908	372	6	technology	technology	PROPN
hassl-908	372	7	research	research	NOUN
hassl-908	372	8	,	,	PUNCT
hassl-908	372	9	8(09	8(09	NUM
hassl-908	372	10	)	)	PUNCT
hassl-908	372	11	,	,	PUNCT
hassl-908	372	12	1918	1918	NUM
hassl-908	372	13	-	-	SYM
hassl-908	372	14	1822	1822	NUM
hassl-908	372	15	.	.	PUNCT
hassl-908	373	1	santos	santos	PROPN
hassl-908	373	2	,	,	PUNCT
hassl-908	373	3	k.	k.	PROPN
hassl-908	373	4	,	,	PUNCT
hassl-908	373	5	guerra	guerra	PROPN
hassl-908	373	6	,	,	PUNCT
hassl-908	373	7	r.	r.	PROPN
hassl-908	373	8	,	,	PUNCT
hassl-908	373	9	marques	marques	PROPN
hassl-908	373	10	,	,	PUNCT
hassl-908	373	11	v.	v.	PROPN
hassl-908	373	12	,	,	PUNCT
hassl-908	373	13	&	&	CCONJ
hassl-908	373	14	maria	maria	PROPN
hassl-908	373	15	junior	junior	PROPN
hassl-908	373	16	,	,	PUNCT
hassl-908	373	17	e.	e.	PROPN
hassl-908	373	18	(	(	PUNCT
hassl-908	373	19	2020	2020	NUM
hassl-908	373	20	)	)	PUNCT
hassl-908	373	21	.	.	PUNCT
hassl-908	374	1	do	do	VERB
hassl-908	374	2	critical	critical	ADJ
hassl-908	374	3	audit	audit	NOUN
hassl-908	374	4	matters	matter	VERB
hassl-908	374	5	matter	matter	ADV
hassl-908	374	6	?	?	PUNCT
hassl-908	375	1	an	an	DET
hassl-908	375	2	analysis	analysis	NOUN
hassl-908	375	3	of	of	ADP
hassl-908	375	4	their	their	PRON
hassl-908	375	5	association	association	NOUN
hassl-908	375	6	with	with	ADP
hassl-908	375	7	earnings	earning	NOUN
hassl-908	375	8	management	management	NOUN
hassl-908	375	9	.	.	PUNCT
hassl-908	376	1	journal	journal	PROPN
hassl-908	376	2	of	of	ADP
hassl-908	376	3	education	education	NOUN
hassl-908	376	4	and	and	CCONJ
hassl-908	376	5	research	research	NOUN
hassl-908	376	6	in	in	ADP
hassl-908	376	7	accounting	accounting	NOUN
hassl-908	376	8	,	,	PUNCT
hassl-908	376	9	14(1	14(1	NUM
hassl-908	376	10	)	)	PUNCT
hassl-908	376	11	,	,	PUNCT
hassl-908	376	12	55	55	NUM
hassl-908	376	13	-	-	SYM
hassl-908	376	14	77	77	NUM
hassl-908	376	15	.	.	PUNCT
hassl-908	377	1	segal	segal	PROPN
hassl-908	377	2	,	,	PUNCT
hassl-908	377	3	m.	m.	NOUN
hassl-908	377	4	(	(	PUNCT
hassl-908	377	5	2017	2017	NUM
hassl-908	377	6	)	)	PUNCT
hassl-908	377	7	.	.	PUNCT
hassl-908	378	1	isa	isa	VERB
hassl-908	378	2	701	701	NUM
hassl-908	378	3	:	:	PUNCT
hassl-908	378	4	key	key	ADJ
hassl-908	378	5	audit	audit	NOUN
hassl-908	378	6	matters	matter	VERB
hassl-908	378	7	-	-	PUNCT
hassl-908	378	8	an	an	DET
hassl-908	378	9	exploration	exploration	NOUN
hassl-908	378	10	of	of	ADP
hassl-908	378	11	the	the	DET
hassl-908	378	12	rationale	rationale	NOUN
hassl-908	378	13	and	and	CCONJ
hassl-908	378	14	possible	possible	ADJ
hassl-908	378	15	unintended	unintended	ADJ
hassl-908	378	16	consequences	consequence	NOUN
hassl-908	378	17	in	in	ADP
hassl-908	378	18	a	a	DET
hassl-908	378	19	south	south	ADJ
hassl-908	378	20	african	african	ADJ
hassl-908	378	21	.	.	PROPN
hassl-908	379	1	journal	journal	PROPN
hassl-908	379	2	of	of	ADP
hassl-908	379	3	economic	economic	ADJ
hassl-908	379	4	and	and	CCONJ
hassl-908	379	5	financial	financial	ADJ
hassl-908	379	6	sciences	science	NOUN
hassl-908	379	7	,	,	PUNCT
hassl-908	379	8	10(2	10(2	NUM
hassl-908	379	9	)	)	PUNCT
hassl-908	379	10	,	,	PUNCT
hassl-908	379	11	376	376	NUM
hassl-908	379	12	-	-	SYM
hassl-908	379	13	391	391	NUM
hassl-908	379	14	.	.	PUNCT
hassl-908	379	15	available	available	ADJ
hassl-908	379	16	at	at	ADP
hassl-908	379	17	:	:	PUNCT
hassl-908	379	18	https://doi.org/10.4102/jef.v10i2.22	https://doi.org/10.4102/jef.v10i2.22	NOUN
hassl-908	379	19	.	.	PUNCT
hassl-908	379	20	shakhatreh	shakhatreh	NOUN
hassl-908	379	21	,	,	PUNCT
hassl-908	379	22	m.	m.	NOUN
hassl-908	379	23	z.	z.	PROPN
hassl-908	379	24	,	,	PUNCT
hassl-908	379	25	alsmadi	alsmadi	PROPN
hassl-908	379	26	,	,	PUNCT
hassl-908	379	27	s.	s.	PROPN
hassl-908	379	28	a.	a.	PROPN
hassl-908	379	29	,	,	PUNCT
hassl-908	379	30	&	&	CCONJ
hassl-908	379	31	alkhataybeh	alkhataybeh	PROPN
hassl-908	379	32	,	,	PUNCT
hassl-908	379	33	a.	a.	NOUN
hassl-908	379	34	(	(	PUNCT
hassl-908	379	35	2020	2020	NUM
hassl-908	379	36	)	)	PUNCT
hassl-908	379	37	.	.	PUNCT
hassl-908	380	1	the	the	DET
hassl-908	380	2	effect	effect	NOUN
hassl-908	380	3	of	of	ADP
hassl-908	380	4	audit	audit	NOUN
hassl-908	380	5	fees	fee	NOUN
hassl-908	380	6	on	on	ADP
hassl-908	380	7	disclosure	disclosure	NOUN
hassl-908	380	8	quality	quality	NOUN
hassl-908	380	9	in	in	ADP
hassl-908	380	10	jordan	jordan	PROPN
hassl-908	380	11	.	.	PUNCT
hassl-908	381	1	cogent	cogent	PROPN
hassl-908	381	2	business	business	PROPN
hassl-908	381	3	&	&	CCONJ
hassl-908	381	4	management	management	PROPN
hassl-908	381	5	,	,	PUNCT
hassl-908	381	6	7(1	7(1	NUM
hassl-908	381	7	)	)	PUNCT
hassl-908	381	8	,	,	PUNCT
hassl-908	381	9	1771076	1771076	NUM
hassl-908	381	10	.	.	PUNCT
hassl-908	382	1	available	available	ADJ
hassl-908	382	2	at	at	ADP
hassl-908	382	3	:	:	PUNCT
hassl-908	382	4	https://doi.org/10.1080/23311975.2020.1771076	https://doi.org/10.1080/23311975.2020.1771076	PROPN
hassl-908	382	5	.	.	PUNCT
hassl-908	382	6	humanities	humanity	NOUN
hassl-908	382	7	and	and	CCONJ
hassl-908	382	8	social	social	ADJ
hassl-908	382	9	sciences	science	NOUN
hassl-908	382	10	letters	letter	NOUN
hassl-908	382	11	,	,	PUNCT
hassl-908	382	12	2021	2021	NUM
hassl-908	382	13	,	,	PUNCT
hassl-908	382	14	9(4	9(4	NUM
hassl-908	382	15	):	):	PUNCT
hassl-908	382	16	403	403	NUM
hassl-908	382	17	-	-	SYM
hassl-908	382	18	416	416	NUM
hassl-908	382	19	416	416	NUM
hassl-908	382	20	©	©	PROPN
hassl-908	382	21	2021	2021	NUM
hassl-908	382	22	conscientia	conscientia	PROPN
hassl-908	382	23	beam	beam	PROPN
hassl-908	382	24	.	.	PUNCT
hassl-908	383	1	all	all	DET
hassl-908	383	2	rights	right	NOUN
hassl-908	383	3	reserved	reserve	VERB
hassl-908	383	4	.	.	PUNCT
hassl-908	384	1	sharf	sharf	PROPN
hassl-908	384	2	,	,	PUNCT
hassl-908	384	3	&	&	CCONJ
hassl-908	384	4	abu	abu	PROPN
hassl-908	384	5	-	-	PUNCT
hassl-908	384	6	nassar	nassar	PROPN
hassl-908	384	7	.	.	PUNCT
hassl-908	385	1	(	(	PUNCT
hassl-908	385	2	2021	2021	NUM
hassl-908	385	3	)	)	PUNCT
hassl-908	385	4	.	.	PUNCT
hassl-908	386	1	the	the	DET
hassl-908	386	2	effect	effect	NOUN
hassl-908	386	3	of	of	ADP
hassl-908	386	4	audit	audit	NOUN
hassl-908	386	5	quality	quality	NOUN
hassl-908	386	6	and	and	CCONJ
hassl-908	386	7	auditor	auditor	NOUN
hassl-908	386	8	's	's	PART
hassl-908	386	9	opinion	opinion	NOUN
hassl-908	386	10	on	on	ADP
hassl-908	386	11	earnings	earning	NOUN
hassl-908	386	12	management	management	NOUN
hassl-908	386	13	:	:	PUNCT
hassl-908	386	14	evidence	evidence	NOUN
hassl-908	386	15	from	from	ADP
hassl-908	386	16	jordan	jordan	PROPN
hassl-908	386	17	.	.	PUNCT
hassl-908	387	1	jordan	jordan	PROPN
hassl-908	387	2	journal	journal	PROPN
hassl-908	387	3	of	of	ADP
hassl-908	387	4	business	business	PROPN
hassl-908	387	5	administration	administration	PROPN
hassl-908	387	6	,	,	PUNCT
hassl-908	387	7	17(2	17(2	NUM
hassl-908	387	8	)	)	PUNCT
hassl-908	387	9	,	,	PUNCT
hassl-908	387	10	236253	236253	NUM
hassl-908	387	11	.	.	PUNCT
hassl-908	388	1	shbeilat	shbeilat	NOUN
hassl-908	388	2	,	,	PUNCT
hassl-908	388	3	m.	m.	NOUN
hassl-908	388	4	k.	k.	PROPN
hassl-908	388	5	(	(	PUNCT
hassl-908	388	6	2018	2018	NUM
hassl-908	388	7	)	)	PUNCT
hassl-908	388	8	.	.	PUNCT
hassl-908	389	1	the	the	DET
hassl-908	389	2	need	need	NOUN
hassl-908	389	3	for	for	ADP
hassl-908	389	4	audit	audit	NOUN
hassl-908	389	5	trinity	trinity	NOUN
hassl-908	389	6	report	report	NOUN
hassl-908	389	7	to	to	PART
hassl-908	389	8	reinforce	reinforce	VERB
hassl-908	389	9	financial	financial	ADJ
hassl-908	389	10	reporting	reporting	NOUN
hassl-908	389	11	integrity	integrity	NOUN
hassl-908	389	12	.	.	PUNCT
hassl-908	390	1	accounting	accounting	NOUN
hassl-908	390	2	and	and	CCONJ
hassl-908	390	3	finance	finance	NOUN
hassl-908	390	4	research	research	NOUN
hassl-908	390	5	,	,	PUNCT
hassl-908	390	6	7(4	7(4	NUM
hassl-908	390	7	)	)	PUNCT
hassl-908	390	8	,	,	PUNCT
hassl-908	390	9	184	184	NUM
hassl-908	390	10	-	-	SYM
hassl-908	390	11	194	194	NUM
hassl-908	390	12	.	.	PUNCT
hassl-908	391	1	available	available	ADJ
hassl-908	391	2	at	at	ADP
hassl-908	391	3	:	:	PUNCT
hassl-908	391	4	https://doi.org/10.5430/afr.v7n4p184	https://doi.org/10.5430/afr.v7n4p184	PROPN
hassl-908	391	5	.	.	PUNCT
hassl-908	392	1	sirois	sirois	PROPN
hassl-908	392	2	,	,	PUNCT
hassl-908	392	3	l.-p	l.-p	PROPN
hassl-908	392	4	.	.	PUNCT
hassl-908	392	5	,	,	PUNCT
hassl-908	393	1	bédard	bédard	PROPN
hassl-908	393	2	,	,	PUNCT
hassl-908	393	3	j.	j.	PROPN
hassl-908	393	4	,	,	PUNCT
hassl-908	393	5	&	&	CCONJ
hassl-908	393	6	bera	bera	NOUN
hassl-908	393	7	,	,	PUNCT
hassl-908	393	8	p.	p.	NOUN
hassl-908	393	9	(	(	PUNCT
hassl-908	393	10	2018	2018	NUM
hassl-908	393	11	)	)	PUNCT
hassl-908	393	12	.	.	PUNCT
hassl-908	394	1	the	the	DET
hassl-908	394	2	informational	informational	ADJ
hassl-908	394	3	value	value	NOUN
hassl-908	394	4	of	of	ADP
hassl-908	394	5	key	key	ADJ
hassl-908	394	6	audit	audit	NOUN
hassl-908	394	7	matters	matter	NOUN
hassl-908	394	8	in	in	ADP
hassl-908	394	9	the	the	DET
hassl-908	394	10	auditor	auditor	NOUN
hassl-908	394	11	's	's	PART
hassl-908	394	12	report	report	NOUN
hassl-908	394	13	:	:	PUNCT
hassl-908	394	14	evidence	evidence	NOUN
hassl-908	394	15	from	from	ADP
hassl-908	394	16	an	an	DET
hassl-908	394	17	eye	eye	NOUN
hassl-908	394	18	-	-	PUNCT
hassl-908	394	19	tracking	track	VERB
hassl-908	394	20	study	study	NOUN
hassl-908	394	21	.	.	PUNCT
hassl-908	395	1	accounting	accounting	NOUN
hassl-908	395	2	horizons	horizon	NOUN
hassl-908	395	3	,	,	PUNCT
hassl-908	395	4	32(2	32(2	NUM
hassl-908	395	5	)	)	PUNCT
hassl-908	395	6	,	,	PUNCT
hassl-908	395	7	141	141	NUM
hassl-908	395	8	-	-	SYM
hassl-908	395	9	162	162	NUM
hassl-908	395	10	.	.	PUNCT
hassl-908	395	11	available	available	ADJ
hassl-908	395	12	at	at	ADP
hassl-908	395	13	:	:	PUNCT
hassl-908	395	14	https://doi.org/10.2308/acch-52047	https://doi.org/10.2308/acch-52047	PROPN
hassl-908	395	15	.	.	PUNCT
hassl-908	396	1	sumiadji	sumiadji	PROPN
hassl-908	396	2	,	,	PUNCT
hassl-908	396	3	grahita	grahita	NOUN
hassl-908	396	4	,	,	PUNCT
hassl-908	396	5	c.	c.	PROPN
hassl-908	396	6	,	,	PUNCT
hassl-908	396	7	&	&	CCONJ
hassl-908	396	8	edi	edi	PROPN
hassl-908	396	9	,	,	PUNCT
hassl-908	396	10	s.	s.	PROPN
hassl-908	396	11	(	(	PUNCT
hassl-908	396	12	2019	2019	NUM
hassl-908	396	13	)	)	PUNCT
hassl-908	396	14	.	.	PUNCT
hassl-908	397	1	effect	effect	NOUN
hassl-908	397	2	of	of	ADP
hassl-908	397	3	audit	audit	NOUN
hassl-908	397	4	quality	quality	NOUN
hassl-908	397	5	on	on	ADP
hassl-908	397	6	earnings	earning	NOUN
hassl-908	397	7	quality	quality	NOUN
hassl-908	397	8	:	:	PUNCT
hassl-908	397	9	evidence	evidence	NOUN
hassl-908	397	10	from	from	ADP
hassl-908	397	11	indonesia	indonesia	PROPN
hassl-908	397	12	stock	stock	PROPN
hassl-908	397	13	exchange	exchange	PROPN
hassl-908	397	14	.	.	PUNCT
hassl-908	398	1	international	international	ADJ
hassl-908	398	2	journal	journal	PROPN
hassl-908	398	3	of	of	ADP
hassl-908	398	4	financial	financial	ADJ
hassl-908	398	5	research	research	NOUN
hassl-908	398	6	,	,	PUNCT
hassl-908	398	7	10(1	10(1	NUM
hassl-908	398	8	)	)	PUNCT
hassl-908	398	9	,	,	PUNCT
hassl-908	398	10	86	86	NUM
hassl-908	398	11	-	-	SYM
hassl-908	398	12	97	97	NUM
hassl-908	398	13	.	.	PUNCT
hassl-908	398	14	available	available	ADJ
hassl-908	398	15	at	at	ADP
hassl-908	398	16	:	:	PUNCT
hassl-908	398	17	https://doi.org/10.5430/ijfr.v10n1p86	https://doi.org/10.5430/ijfr.v10n1p86	PROPN
hassl-908	398	18	.	.	PROPN
hassl-908	398	19	suttipun	suttipun	NOUN
hassl-908	398	20	,	,	PUNCT
hassl-908	398	21	m.	m.	NOUN
hassl-908	398	22	(	(	PUNCT
hassl-908	398	23	2020	2020	NUM
hassl-908	398	24	)	)	PUNCT
hassl-908	398	25	.	.	PUNCT
hassl-908	399	1	factors	factor	NOUN
hassl-908	399	2	influencing	influence	VERB
hassl-908	399	3	key	key	ADJ
hassl-908	399	4	audit	audit	NOUN
hassl-908	399	5	matters	matter	NOUN
hassl-908	399	6	reporting	report	VERB
hassl-908	399	7	in	in	ADP
hassl-908	399	8	thailand	thailand	PROPN
hassl-908	399	9	.	.	PUNCT
hassl-908	400	1	asian	asian	PROPN
hassl-908	400	2	journal	journal	PROPN
hassl-908	400	3	of	of	ADP
hassl-908	400	4	accounting	accounting	NOUN
hassl-908	400	5	perspectives	perspective	NOUN
hassl-908	400	6	,	,	PUNCT
hassl-908	400	7	13(1	13(1	NUM
hassl-908	400	8	)	)	PUNCT
hassl-908	400	9	,	,	PUNCT
hassl-908	400	10	26	26	NUM
hassl-908	400	11	-	-	SYM
hassl-908	400	12	39	39	NUM
hassl-908	400	13	.	.	PUNCT
hassl-908	401	1	available	available	ADJ
hassl-908	401	2	at	at	ADP
hassl-908	401	3	:	:	PUNCT
hassl-908	401	4	https://doi.org/10.14254/2071-8330.2020/13-1/16	https://doi.org/10.14254/2071-8330.2020/13-1/16	PROPN
hassl-908	401	5	.	.	PUNCT
hassl-908	402	1	tušek	tušek	PROPN
hassl-908	402	2	,	,	PUNCT
hassl-908	402	3	b.	b.	PROPN
hassl-908	402	4	,	,	PUNCT
hassl-908	402	5	&	&	CCONJ
hassl-908	402	6	ježovita	ježovita	PROPN
hassl-908	402	7	,	,	PUNCT
hassl-908	402	8	a.	a.	NOUN
hassl-908	402	9	(	(	PUNCT
hassl-908	402	10	2018	2018	NUM
hassl-908	402	11	)	)	PUNCT
hassl-908	402	12	.	.	PUNCT
hassl-908	403	1	the	the	DET
hassl-908	403	2	key	key	ADJ
hassl-908	403	3	audit	audit	NOUN
hassl-908	403	4	matters	matter	VERB
hassl-908	403	5	as	as	ADP
hassl-908	403	6	an	an	DET
hassl-908	403	7	element	element	NOUN
hassl-908	403	8	of	of	ADP
hassl-908	403	9	the	the	DET
hassl-908	403	10	independent	independent	ADJ
hassl-908	403	11	auditor	auditor	NOUN
hassl-908	403	12	’s	’s	PART
hassl-908	403	13	report	report	NOUN
hassl-908	403	14	–	–	PUNCT
hassl-908	403	15	a	a	DET
hassl-908	403	16	booster	booster	NOUN
hassl-908	403	17	to	to	ADP
hassl-908	403	18	the	the	DET
hassl-908	403	19	corporate	corporate	ADJ
hassl-908	403	20	governance	governance	NOUN
hassl-908	403	21	.	.	PUNCT
hassl-908	404	1	intereulaweast	intereulaweast	ADJ
hassl-908	404	2	,	,	PUNCT
hassl-908	404	3	5(2	5(2	NUM
hassl-908	404	4	)	)	PUNCT
hassl-908	404	5	,	,	PUNCT
hassl-908	404	6	242	242	NUM
hassl-908	404	7	-	-	SYM
hassl-908	404	8	276	276	NUM
hassl-908	404	9	.	.	PUNCT
hassl-908	405	1	available	available	ADJ
hassl-908	405	2	at	at	ADP
hassl-908	405	3	:	:	PUNCT
hassl-908	405	4	https://doi.org/10.22598/iele.2018.5.2.9	https://doi.org/10.22598/iele.2018.5.2.9	PROPN
hassl-908	405	5	.	.	PUNCT
hassl-908	405	6	velte	velte	NOUN
hassl-908	405	7	,	,	PUNCT
hassl-908	405	8	p.	p.	NOUN
hassl-908	405	9	(	(	PUNCT
hassl-908	405	10	2018	2018	NUM
hassl-908	405	11	)	)	PUNCT
hassl-908	405	12	.	.	PUNCT
hassl-908	406	1	does	do	VERB
hassl-908	406	2	gender	gender	NOUN
hassl-908	406	3	diversity	diversity	NOUN
hassl-908	406	4	in	in	ADP
hassl-908	406	5	the	the	DET
hassl-908	406	6	audit	audit	NOUN
hassl-908	406	7	committee	committee	NOUN
hassl-908	406	8	influence	influence	NOUN
hassl-908	406	9	key	key	ADJ
hassl-908	406	10	audit	audit	NOUN
hassl-908	406	11	matters	matter	NOUN
hassl-908	406	12	'	'	PART
hassl-908	406	13	readability	readability	NOUN
hassl-908	406	14	in	in	ADP
hassl-908	406	15	the	the	DET
hassl-908	406	16	audit	audit	NOUN
hassl-908	406	17	report	report	NOUN
hassl-908	406	18	?	?	PUNCT
hassl-908	407	1	uk	uk	PROPN
hassl-908	407	2	evidence	evidence	NOUN
hassl-908	407	3	.	.	PUNCT
hassl-908	408	1	corporate	corporate	ADJ
hassl-908	408	2	social	social	ADJ
hassl-908	408	3	responsibility	responsibility	NOUN
hassl-908	408	4	and	and	CCONJ
hassl-908	408	5	environmental	environmental	ADJ
hassl-908	408	6	management	management	NOUN
hassl-908	408	7	,	,	PUNCT
hassl-908	408	8	25(5	25(5	NUM
hassl-908	408	9	)	)	PUNCT
hassl-908	408	10	,	,	PUNCT
hassl-908	408	11	748	748	NUM
hassl-908	408	12	-	-	SYM
hassl-908	408	13	755	755	NUM
hassl-908	408	14	.	.	PUNCT
hassl-908	408	15	available	available	ADJ
hassl-908	408	16	at	at	ADP
hassl-908	408	17	:	:	PUNCT
hassl-908	408	18	https://doi.org/10.1002/csr.1491	https://doi.org/10.1002/csr.1491	PROPN
hassl-908	408	19	.	.	PROPN
hassl-908	408	20	velte	velte	NOUN
hassl-908	408	21	,	,	PUNCT
hassl-908	408	22	p.	p.	NOUN
hassl-908	408	23	,	,	PUNCT
hassl-908	408	24	&	&	CCONJ
hassl-908	408	25	issa	issa	PROPN
hassl-908	408	26	,	,	PUNCT
hassl-908	408	27	j.	j.	PROPN
hassl-908	408	28	(	(	PUNCT
hassl-908	408	29	2019	2019	NUM
hassl-908	408	30	)	)	PUNCT
hassl-908	408	31	.	.	PUNCT
hassl-908	409	1	the	the	DET
hassl-908	409	2	impact	impact	NOUN
hassl-908	409	3	of	of	ADP
hassl-908	409	4	key	key	ADJ
hassl-908	409	5	audit	audit	NOUN
hassl-908	409	6	matter	matter	NOUN
hassl-908	409	7	(	(	PUNCT
hassl-908	409	8	kam	kam	ADJ
hassl-908	409	9	)	)	PUNCT
hassl-908	409	10	disclosure	disclosure	NOUN
hassl-908	409	11	in	in	ADP
hassl-908	409	12	audit	audit	NOUN
hassl-908	409	13	reports	report	NOUN
hassl-908	409	14	on	on	ADP
hassl-908	409	15	stakeholders	stakeholder	NOUN
hassl-908	409	16	’	'	PUNCT
hassl-908	409	17	reactions	reaction	NOUN
hassl-908	409	18	:	:	PUNCT
hassl-908	409	19	a	a	DET
hassl-908	409	20	literature	literature	NOUN
hassl-908	409	21	review	review	NOUN
hassl-908	409	22	.	.	PUNCT
hassl-908	410	1	problems	problem	NOUN
hassl-908	410	2	and	and	CCONJ
hassl-908	410	3	perspectives	perspective	NOUN
hassl-908	410	4	in	in	ADP
hassl-908	410	5	management	management	NOUN
hassl-908	410	6	,	,	PUNCT
hassl-908	410	7	17(3	17(3	NUM
hassl-908	410	8	)	)	PUNCT
hassl-908	410	9	,	,	PUNCT
hassl-908	410	10	323	323	NUM
hassl-908	410	11	-	-	SYM
hassl-908	410	12	341	341	NUM
hassl-908	410	13	.	.	PUNCT
hassl-908	410	14	available	available	ADJ
hassl-908	410	15	at	at	ADP
hassl-908	410	16	:	:	PUNCT
hassl-908	410	17	https://doi.org/10.21511/ppm.17(3).2019.26	https://doi.org/10.21511/ppm.17(3).2019.26	X
hassl-908	410	18	.	.	X
hassl-908	410	19	veronica	veronica	PROPN
hassl-908	410	20	,	,	PUNCT
hassl-908	410	21	a.	a.	NOUN
hassl-908	410	22	(	(	PUNCT
hassl-908	410	23	2015	2015	NUM
hassl-908	410	24	)	)	PUNCT
hassl-908	410	25	.	.	PUNCT
hassl-908	411	1	the	the	DET
hassl-908	411	2	influence	influence	NOUN
hassl-908	411	3	of	of	ADP
hassl-908	411	4	leverage	leverage	NOUN
hassl-908	411	5	and	and	CCONJ
hassl-908	411	6	its	its	PRON
hassl-908	411	7	size	size	NOUN
hassl-908	411	8	on	on	ADP
hassl-908	411	9	the	the	DET
hassl-908	411	10	earnings	earning	NOUN
hassl-908	411	11	management	management	NOUN
hassl-908	411	12	.	.	PUNCT
hassl-908	412	1	research	research	NOUN
hassl-908	412	2	journal	journal	PROPN
hassl-908	412	3	of	of	ADP
hassl-908	412	4	finance	finance	NOUN
hassl-908	412	5	and	and	CCONJ
hassl-908	412	6	accounting	accounting	NOUN
hassl-908	412	7	,	,	PUNCT
hassl-908	412	8	6(8	6(8	NUM
hassl-908	412	9	)	)	PUNCT
hassl-908	412	10	,	,	PUNCT
hassl-908	412	11	159	159	NUM
hassl-908	412	12	-	-	SYM
hassl-908	412	13	167	167	NUM
hassl-908	412	14	.	.	PUNCT
hassl-908	413	1	wasan	wasan	NOUN
hassl-908	413	2	,	,	PUNCT
hassl-908	413	3	p.	p.	NOUN
hassl-908	413	4	,	,	PUNCT
hassl-908	413	5	&	&	CCONJ
hassl-908	413	6	mulchandani	mulchandani	PROPN
hassl-908	413	7	,	,	PUNCT
hassl-908	413	8	k.	k.	PROPN
hassl-908	413	9	(	(	PUNCT
hassl-908	413	10	2020	2020	NUM
hassl-908	413	11	)	)	PUNCT
hassl-908	413	12	.	.	PUNCT
hassl-908	414	1	corporate	corporate	ADJ
hassl-908	414	2	governance	governance	NOUN
hassl-908	414	3	factors	factor	NOUN
hassl-908	414	4	as	as	ADP
hassl-908	414	5	predictors	predictor	NOUN
hassl-908	414	6	of	of	ADP
hassl-908	414	7	earnings	earning	NOUN
hassl-908	414	8	management	management	NOUN
hassl-908	414	9	.	.	PUNCT
hassl-908	415	1	journal	journal	PROPN
hassl-908	415	2	of	of	ADP
hassl-908	415	3	general	general	ADJ
hassl-908	415	4	management	management	NOUN
hassl-908	415	5	,	,	PUNCT
hassl-908	415	6	45(2	45(2	NOUN
hassl-908	415	7	)	)	PUNCT
hassl-908	415	8	,	,	PUNCT
hassl-908	415	9	71	71	NUM
hassl-908	415	10	-	-	SYM
hassl-908	415	11	92	92	NUM
hassl-908	415	12	.	.	PUNCT
hassl-908	415	13	available	available	ADJ
hassl-908	415	14	at	at	ADP
hassl-908	415	15	:	:	PUNCT
hassl-908	415	16	https://doi.org/10.1177/0306307019872304	https://doi.org/10.1177/0306307019872304	PROPN
hassl-908	415	17	.	.	PUNCT
hassl-908	416	1	yasser	yasser	PROPN
hassl-908	416	2	,	,	PUNCT
hassl-908	416	3	s.	s.	PROPN
hassl-908	416	4	,	,	PUNCT
hassl-908	416	5	&	&	CCONJ
hassl-908	416	6	soliman	soliman	PROPN
hassl-908	416	7	,	,	PUNCT
hassl-908	416	8	m.	m.	NOUN
hassl-908	416	9	(	(	PUNCT
hassl-908	416	10	2018	2018	NUM
hassl-908	416	11	)	)	PUNCT
hassl-908	416	12	.	.	PUNCT
hassl-908	417	1	the	the	DET
hassl-908	417	2	effect	effect	NOUN
hassl-908	417	3	of	of	ADP
hassl-908	417	4	audit	audit	NOUN
hassl-908	417	5	quality	quality	NOUN
hassl-908	417	6	on	on	ADP
hassl-908	417	7	earnings	earning	NOUN
hassl-908	417	8	management	management	NOUN
hassl-908	417	9	in	in	ADP
hassl-908	417	10	developing	develop	VERB
hassl-908	417	11	countries	country	NOUN
hassl-908	417	12	:	:	PUNCT
hassl-908	417	13	the	the	DET
hassl-908	417	14	case	case	NOUN
hassl-908	417	15	of	of	ADP
hassl-908	417	16	egypt	egypt	PROPN
hassl-908	417	17	.	.	PUNCT
hassl-908	418	1	international	international	ADJ
hassl-908	418	2	research	research	PROPN
hassl-908	418	3	journal	journal	NOUN
hassl-908	418	4	of	of	ADP
hassl-908	418	5	applied	apply	VERB
hassl-908	418	6	finance	finance	NOUN
hassl-908	418	7	,	,	PUNCT
hassl-908	418	8	9(4	9(4	NUM
hassl-908	418	9	)	)	PUNCT
hassl-908	418	10	,	,	PUNCT
hassl-908	418	11	216	216	NUM
hassl-908	418	12	-	-	SYM
hassl-908	418	13	231	231	NUM
hassl-908	418	14	.	.	PUNCT
hassl-908	419	1	views	view	NOUN
hassl-908	419	2	and	and	CCONJ
hassl-908	419	3	opinions	opinion	NOUN
hassl-908	419	4	expressed	express	VERB
hassl-908	419	5	in	in	ADP
hassl-908	419	6	this	this	DET
hassl-908	419	7	article	article	NOUN
hassl-908	419	8	are	be	AUX
hassl-908	419	9	the	the	DET
hassl-908	419	10	views	view	NOUN
hassl-908	419	11	and	and	CCONJ
hassl-908	419	12	opinions	opinion	NOUN
hassl-908	419	13	of	of	ADP
hassl-908	419	14	the	the	DET
hassl-908	419	15	author(s	author(s	NOUN
hassl-908	419	16	)	)	PUNCT
hassl-908	419	17	,	,	PUNCT
hassl-908	419	18	humanities	humanity	NOUN
hassl-908	419	19	and	and	CCONJ
hassl-908	419	20	social	social	ADJ
hassl-908	419	21	sciences	science	NOUN
hassl-908	419	22	letters	letter	NOUN
hassl-908	419	23	shall	shall	AUX
hassl-908	419	24	not	not	PART
hassl-908	419	25	be	be	AUX
hassl-908	419	26	responsible	responsible	ADJ
hassl-908	419	27	or	or	CCONJ
hassl-908	419	28	answerable	answerable	ADJ
hassl-908	419	29	for	for	ADP
hassl-908	419	30	any	any	DET
hassl-908	419	31	loss	loss	NOUN
hassl-908	419	32	,	,	PUNCT
hassl-908	419	33	damage	damage	NOUN
hassl-908	419	34	or	or	CCONJ
hassl-908	419	35	liability	liability	NOUN
hassl-908	419	36	etc	etc	X
hassl-908	419	37	.	.	X
hassl-908	420	1	caused	cause	VERB
hassl-908	420	2	in	in	ADP
hassl-908	420	3	relation	relation	NOUN
hassl-908	420	4	to	to	PART
hassl-908	420	5	/	/	PUNCT
hassl-908	420	6	arising	arise	VERB
hassl-908	420	7	out	out	ADP
hassl-908	420	8	of	of	ADP
hassl-908	420	9	the	the	DET
hassl-908	420	10	use	use	NOUN
hassl-908	420	11	of	of	ADP
hassl-908	420	12	the	the	DET
hassl-908	420	13	content	content	NOUN
hassl-908	420	14	.	.	PUNCT