id	sid	tid	token	lemma	pos
ijtc-1106	1	1	the	the	DET
ijtc-1106	1	2	illomata	illomata	PROPN
ijtc-1106	1	3	international	international	PROPN
ijtc-1106	1	4	journal	journal	PROPN
ijtc-1106	1	5	of	of	ADP
ijtc-1106	1	6	management	management	NOUN
ijtc-1106	1	7	ilomata	ilomata	PROPN
ijtc-1106	1	8	international	international	ADJ
ijtc-1106	1	9	journal	journal	NOUN
ijtc-1106	1	10	of	of	ADP
ijtc-1106	1	11	tax	tax	PROPN
ijtc-1106	1	12	&	&	CCONJ
ijtc-1106	1	13	accounting	account	VERB
ijtc-1106	1	14	p	p	PROPN
ijtc-1106	1	15	-	-	PUNCT
ijtc-1106	1	16	issn	issn	NOUN
ijtc-1106	1	17	:	:	PUNCT
ijtc-1106	1	18	2714	2714	NUM
ijtc-1106	1	19	-	-	SYM
ijtc-1106	1	20	9838	9838	NUM
ijtc-1106	1	21	;	;	PUNCT
ijtc-1106	1	22	e	e	X
ijtc-1106	1	23	-	-	PUNCT
ijtc-1106	1	24	issn	issn	NOUN
ijtc-1106	1	25	:	:	PUNCT
ijtc-1106	1	26	2714	2714	NUM
ijtc-1106	1	27	-	-	SYM
ijtc-1106	1	28	9846	9846	NUM
ijtc-1106	1	29	volume	volume	NOUN
ijtc-1106	1	30	5	5	NUM
ijtc-1106	1	31	,	,	PUNCT
ijtc-1106	1	32	issue	issue	NOUN
ijtc-1106	1	33	2	2	NUM
ijtc-1106	1	34	,	,	PUNCT
ijtc-1106	1	35	april	april	PROPN
ijtc-1106	1	36	2024	2024	NUM
ijtc-1106	1	37	page	page	NOUN
ijtc-1106	1	38	no	no	NOUN
ijtc-1106	1	39	.	.	PUNCT
ijtc-1106	2	1	353	353	NUM
ijtc-1106	2	2	-	-	SYM
ijtc-1106	2	3	366	366	NUM
ijtc-1106	2	4	353	353	NUM
ijtc-1106	2	5	|	|	ADV
ijtc-1106	2	6	ilomata	ilomata	PROPN
ijtc-1106	2	7	international	international	ADJ
ijtc-1106	2	8	journal	journal	NOUN
ijtc-1106	2	9	of	of	ADP
ijtc-1106	2	10	tax	tax	PROPN
ijtc-1106	2	11	&	&	CCONJ
ijtc-1106	2	12	accounting	account	VERB
ijtc-1106	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1106	2	14	the	the	DET
ijtc-1106	2	15	impact	impact	NOUN
ijtc-1106	2	16	of	of	ADP
ijtc-1106	2	17	corporate	corporate	ADJ
ijtc-1106	2	18	governance	governance	NOUN
ijtc-1106	2	19	in	in	ADP
ijtc-1106	2	20	indonesia	indonesia	PROPN
ijtc-1106	2	21	's	's	PART
ijtc-1106	2	22	biggest	big	ADJ
ijtc-1106	2	23	banks	bank	NOUN
ijtc-1106	2	24	on	on	ADP
ijtc-1106	2	25	accounting	account	VERB
ijtc-1106	2	26	conservatism	conservatism	NOUN
ijtc-1106	2	27	through	through	ADP
ijtc-1106	2	28	audit	audit	NOUN
ijtc-1106	2	29	quality	quality	NOUN
ijtc-1106	2	30	agung	agung	PROPN
ijtc-1106	2	31	nurmansyah	nurmansyah	NOUN
ijtc-1106	2	32	universitas	universita	NOUN
ijtc-1106	2	33	harapan	harapan	PROPN
ijtc-1106	2	34	bangsa	bangsa	PROPN
ijtc-1106	2	35	correspondent	correspondent	PROPN
ijtc-1106	2	36	:	:	PUNCT
ijtc-1106	2	37	agungnurmansyah1@uhb.ac.id	agungnurmansyah1@uhb.ac.id	PROPN
ijtc-1106	2	38	received	receive	VERB
ijtc-1106	2	39	:	:	PUNCT
ijtc-1106	2	40	january	january	PROPN
ijtc-1106	2	41	16	16	NUM
ijtc-1106	2	42	,	,	PUNCT
ijtc-1106	2	43	2024	2024	NUM
ijtc-1106	2	44	accepted	accept	VERB
ijtc-1106	2	45	:	:	PUNCT
ijtc-1106	2	46	april	april	PROPN
ijtc-1106	2	47	2	2	NUM
ijtc-1106	2	48	,	,	PUNCT
ijtc-1106	2	49	2024	2024	NUM
ijtc-1106	2	50	published	publish	VERB
ijtc-1106	2	51	:	:	PUNCT
ijtc-1106	2	52	april	april	PROPN
ijtc-1106	2	53	30	30	NUM
ijtc-1106	2	54	,	,	PUNCT
ijtc-1106	2	55	2024	2024	NUM
ijtc-1106	2	56	citation	citation	NOUN
ijtc-1106	2	57	:	:	PUNCT
ijtc-1106	2	58	nurmansyah	nurmansyah	NOUN
ijtc-1106	2	59	,	,	PUNCT
ijtc-1106	2	60	a.	a.	NOUN
ijtc-1106	2	61	(	(	PUNCT
ijtc-1106	2	62	2024	2024	NUM
ijtc-1106	2	63	)	)	PUNCT
ijtc-1106	2	64	.	.	PUNCT
ijtc-1106	3	1	the	the	DET
ijtc-1106	3	2	impact	impact	NOUN
ijtc-1106	3	3	of	of	ADP
ijtc-1106	3	4	corporate	corporate	ADJ
ijtc-1106	3	5	governance	governance	NOUN
ijtc-1106	3	6	in	in	ADP
ijtc-1106	3	7	indonesia	indonesia	PROPN
ijtc-1106	3	8	's	's	PART
ijtc-1106	3	9	biggest	big	ADJ
ijtc-1106	3	10	banks	bank	NOUN
ijtc-1106	3	11	on	on	ADP
ijtc-1106	3	12	accounting	account	VERB
ijtc-1106	3	13	conservatism	conservatism	NOUN
ijtc-1106	3	14	through	through	ADP
ijtc-1106	3	15	audit	audit	NOUN
ijtc-1106	3	16	quality	quality	NOUN
ijtc-1106	3	17	.	.	PUNCT
ijtc-1106	4	1	ilomata	ilomata	PROPN
ijtc-1106	4	2	international	international	ADJ
ijtc-1106	4	3	journal	journal	NOUN
ijtc-1106	4	4	of	of	ADP
ijtc-1106	4	5	tax	tax	NOUN
ijtc-1106	4	6	and	and	CCONJ
ijtc-1106	4	7	accounting	accounting	NOUN
ijtc-1106	4	8	,	,	PUNCT
ijtc-1106	4	9	5(2	5(2	NUM
ijtc-1106	4	10	)	)	PUNCT
ijtc-1106	4	11	,	,	PUNCT
ijtc-1106	4	12	353	353	NUM
ijtc-1106	4	13	-	-	SYM
ijtc-1106	4	14	366	366	NUM
ijtc-1106	4	15	.	.	PUNCT
ijtc-1106	5	1	https://doi.org/10.61194/ijtc.v5i2.1106	https://doi.org/10.61194/ijtc.v5i2.1106	NOUN
ijtc-1106	5	2	abstract	abstract	NOUN
ijtc-1106	5	3	:	:	PUNCT
ijtc-1106	5	4	banks	bank	NOUN
ijtc-1106	5	5	are	be	AUX
ijtc-1106	5	6	typically	typically	ADV
ijtc-1106	5	7	linked	link	VERB
ijtc-1106	5	8	with	with	ADP
ijtc-1106	5	9	conservative	conservative	ADJ
ijtc-1106	5	10	accounting	accounting	NOUN
ijtc-1106	5	11	practises	practise	NOUN
ijtc-1106	5	12	due	due	ADJ
ijtc-1106	5	13	to	to	ADP
ijtc-1106	5	14	the	the	DET
ijtc-1106	5	15	handling	handling	NOUN
ijtc-1106	5	16	of	of	ADP
ijtc-1106	5	17	big	big	ADJ
ijtc-1106	5	18	assets	asset	NOUN
ijtc-1106	5	19	.	.	PUNCT
ijtc-1106	6	1	this	this	DET
ijtc-1106	6	2	study	study	NOUN
ijtc-1106	6	3	investigates	investigate	VERB
ijtc-1106	6	4	how	how	SCONJ
ijtc-1106	6	5	company	company	NOUN
ijtc-1106	6	6	governance	governance	NOUN
ijtc-1106	6	7	impacts	impact	VERB
ijtc-1106	6	8	accounting	account	VERB
ijtc-1106	6	9	conservatism	conservatism	NOUN
ijtc-1106	6	10	by	by	ADP
ijtc-1106	6	11	focusing	focus	VERB
ijtc-1106	6	12	on	on	ADP
ijtc-1106	6	13	audit	audit	NOUN
ijtc-1106	6	14	quality	quality	NOUN
ijtc-1106	6	15	.	.	PUNCT
ijtc-1106	7	1	the	the	DET
ijtc-1106	7	2	analysis	analysis	NOUN
ijtc-1106	7	3	involves	involve	VERB
ijtc-1106	7	4	the	the	DET
ijtc-1106	7	5	independent	independent	ADJ
ijtc-1106	7	6	variable	variable	ADJ
ijtc-1106	7	7	corporate	corporate	ADJ
ijtc-1106	7	8	governance	governance	NOUN
ijtc-1106	7	9	,	,	PUNCT
ijtc-1106	7	10	the	the	DET
ijtc-1106	7	11	intervening	intervene	VERB
ijtc-1106	7	12	variable	variable	ADJ
ijtc-1106	7	13	audit	audit	NOUN
ijtc-1106	7	14	quality	quality	NOUN
ijtc-1106	7	15	,	,	PUNCT
ijtc-1106	7	16	and	and	CCONJ
ijtc-1106	7	17	the	the	DET
ijtc-1106	7	18	dependent	dependent	ADJ
ijtc-1106	7	19	variable	variable	ADJ
ijtc-1106	7	20	accounting	accounting	NOUN
ijtc-1106	7	21	conservatism	conservatism	NOUN
ijtc-1106	7	22	.	.	PUNCT
ijtc-1106	8	1	this	this	DET
ijtc-1106	8	2	study	study	NOUN
ijtc-1106	8	3	focused	focus	VERB
ijtc-1106	8	4	on	on	ADP
ijtc-1106	8	5	the	the	DET
ijtc-1106	8	6	10	10	NUM
ijtc-1106	8	7	largest	large	ADJ
ijtc-1106	8	8	banks	bank	NOUN
ijtc-1106	8	9	in	in	ADP
ijtc-1106	8	10	indonesia	indonesia	PROPN
ijtc-1106	8	11	that	that	PRON
ijtc-1106	8	12	were	be	AUX
ijtc-1106	8	13	listed	list	VERB
ijtc-1106	8	14	on	on	ADP
ijtc-1106	8	15	the	the	DET
ijtc-1106	8	16	indonesian	indonesian	ADJ
ijtc-1106	8	17	stock	stock	PROPN
ijtc-1106	8	18	exchange	exchange	NOUN
ijtc-1106	8	19	from	from	ADP
ijtc-1106	8	20	2015	2015	NUM
ijtc-1106	8	21	to	to	ADP
ijtc-1106	8	22	2020	2020	NUM
ijtc-1106	8	23	.	.	PUNCT
ijtc-1106	9	1	using	use	VERB
ijtc-1106	9	2	purposive	purposive	ADJ
ijtc-1106	9	3	sampling	sampling	NOUN
ijtc-1106	9	4	,	,	PUNCT
ijtc-1106	9	5	9	9	NUM
ijtc-1106	9	6	banks	bank	NOUN
ijtc-1106	9	7	were	be	AUX
ijtc-1106	9	8	selected	select	VERB
ijtc-1106	9	9	for	for	ADP
ijtc-1106	9	10	the	the	DET
ijtc-1106	9	11	study	study	NOUN
ijtc-1106	9	12	.	.	PUNCT
ijtc-1106	10	1	data	datum	NOUN
ijtc-1106	10	2	collection	collection	NOUN
ijtc-1106	10	3	was	be	AUX
ijtc-1106	10	4	conducted	conduct	VERB
ijtc-1106	10	5	using	use	VERB
ijtc-1106	10	6	secondary	secondary	ADJ
ijtc-1106	10	7	data	datum	NOUN
ijtc-1106	10	8	,	,	PUNCT
ijtc-1106	10	9	the	the	DET
ijtc-1106	10	10	statistical	statistical	ADJ
ijtc-1106	10	11	method	method	NOUN
ijtc-1106	10	12	used	use	VERB
ijtc-1106	10	13	was	be	AUX
ijtc-1106	10	14	path	path	NOUN
ijtc-1106	10	15	analysis	analysis	NOUN
ijtc-1106	10	16	.	.	PUNCT
ijtc-1106	11	1	this	this	DET
ijtc-1106	11	2	study	study	NOUN
ijtc-1106	11	3	's	's	PART
ijtc-1106	11	4	findings	finding	NOUN
ijtc-1106	11	5	suggest	suggest	VERB
ijtc-1106	11	6	that	that	SCONJ
ijtc-1106	11	7	corporate	corporate	ADJ
ijtc-1106	11	8	governance	governance	NOUN
ijtc-1106	11	9	has	have	VERB
ijtc-1106	11	10	a	a	DET
ijtc-1106	11	11	negative	negative	ADJ
ijtc-1106	11	12	impact	impact	NOUN
ijtc-1106	11	13	on	on	ADP
ijtc-1106	11	14	audit	audit	NOUN
ijtc-1106	11	15	quality	quality	NOUN
ijtc-1106	11	16	and	and	CCONJ
ijtc-1106	11	17	accounting	accounting	NOUN
ijtc-1106	11	18	conservatism	conservatism	NOUN
ijtc-1106	11	19	.	.	PUNCT
ijtc-1106	12	1	corporate	corporate	ADJ
ijtc-1106	12	2	governance	governance	NOUN
ijtc-1106	12	3	negatively	negatively	ADV
ijtc-1106	12	4	affects	affect	VERB
ijtc-1106	12	5	audit	audit	NOUN
ijtc-1106	12	6	quality	quality	NOUN
ijtc-1106	12	7	and	and	CCONJ
ijtc-1106	12	8	through	through	ADP
ijtc-1106	12	9	audit	audit	NOUN
ijtc-1106	12	10	quality	quality	NOUN
ijtc-1106	12	11	affects	affect	VERB
ijtc-1106	12	12	accounting	account	VERB
ijtc-1106	12	13	conservatism	conservatism	NOUN
ijtc-1106	12	14	.	.	PUNCT
ijtc-1106	13	1	keywords	keyword	NOUN
ijtc-1106	13	2	:	:	PUNCT
ijtc-1106	13	3	accounting	account	VERB
ijtc-1106	13	4	conservatism	conservatism	NOUN
ijtc-1106	13	5	,	,	PUNCT
ijtc-1106	13	6	corporate	corporate	ADJ
ijtc-1106	13	7	governance	governance	NOUN
ijtc-1106	13	8	,	,	PUNCT
ijtc-1106	13	9	audit	audit	NOUN
ijtc-1106	13	10	quality	quality	NOUN
ijtc-1106	13	11	this	this	PRON
ijtc-1106	13	12	is	be	AUX
ijtc-1106	13	13	an	an	DET
ijtc-1106	13	14	open	open	ADJ
ijtc-1106	13	15	access	access	NOUN
ijtc-1106	13	16	article	article	NOUN
ijtc-1106	13	17	under	under	ADP
ijtc-1106	13	18	the	the	DET
ijtc-1106	13	19	cc	cc	NOUN
ijtc-1106	13	20	-	-	PUNCT
ijtc-1106	13	21	by	by	ADP
ijtc-1106	13	22	4.0	4.0	NUM
ijtc-1106	13	23	license	license	NOUN
ijtc-1106	13	24	.	.	PUNCT
ijtc-1106	14	1	introduction	introduction	NOUN
ijtc-1106	14	2	in	in	ADP
ijtc-1106	14	3	indonesia	indonesia	PROPN
ijtc-1106	14	4	,	,	PUNCT
ijtc-1106	14	5	the	the	DET
ijtc-1106	14	6	banking	banking	NOUN
ijtc-1106	14	7	industry	industry	NOUN
ijtc-1106	14	8	is	be	AUX
ijtc-1106	14	9	increasingly	increasingly	ADV
ijtc-1106	14	10	vital	vital	ADJ
ijtc-1106	14	11	in	in	ADP
ijtc-1106	14	12	financial	financial	ADJ
ijtc-1106	14	13	intermediation	intermediation	NOUN
ijtc-1106	14	14	,	,	PUNCT
ijtc-1106	14	15	especially	especially	ADV
ijtc-1106	14	16	as	as	ADP
ijtc-1106	14	17	economic	economic	ADJ
ijtc-1106	14	18	growth	growth	NOUN
ijtc-1106	14	19	and	and	CCONJ
ijtc-1106	14	20	global	global	ADJ
ijtc-1106	14	21	uncertainty	uncertainty	NOUN
ijtc-1106	14	22	increase	increase	NOUN
ijtc-1106	14	23	.	.	PUNCT
ijtc-1106	15	1	in	in	ADP
ijtc-1106	15	2	this	this	DET
ijtc-1106	15	3	context	context	NOUN
ijtc-1106	15	4	,	,	PUNCT
ijtc-1106	15	5	accounting	account	VERB
ijtc-1106	15	6	conservatism	conservatism	NOUN
ijtc-1106	15	7	becomes	become	VERB
ijtc-1106	15	8	crucial	crucial	ADJ
ijtc-1106	15	9	in	in	ADP
ijtc-1106	15	10	managing	manage	VERB
ijtc-1106	15	11	risks	risk	NOUN
ijtc-1106	15	12	and	and	CCONJ
ijtc-1106	15	13	providing	provide	VERB
ijtc-1106	15	14	stakeholders	stakeholder	NOUN
ijtc-1106	15	15	accurate	accurate	ADJ
ijtc-1106	15	16	and	and	CCONJ
ijtc-1106	15	17	reliable	reliable	ADJ
ijtc-1106	15	18	financial	financial	ADJ
ijtc-1106	15	19	information	information	NOUN
ijtc-1106	15	20	.	.	PUNCT
ijtc-1106	16	1	accounting	accounting	NOUN
ijtc-1106	16	2	conservatism	conservatism	NOUN
ijtc-1106	16	3	is	be	AUX
ijtc-1106	16	4	an	an	DET
ijtc-1106	16	5	essential	essential	ADJ
ijtc-1106	16	6	concept	concept	NOUN
ijtc-1106	16	7	in	in	ADP
ijtc-1106	16	8	financial	financial	ADJ
ijtc-1106	16	9	accounting	accounting	NOUN
ijtc-1106	16	10	that	that	PRON
ijtc-1106	16	11	emphasizes	emphasize	VERB
ijtc-1106	16	12	prudence	prudence	NOUN
ijtc-1106	16	13	in	in	ADP
ijtc-1106	16	14	the	the	DET
ijtc-1106	16	15	recognition	recognition	NOUN
ijtc-1106	16	16	of	of	ADP
ijtc-1106	16	17	profits	profit	NOUN
ijtc-1106	16	18	and	and	CCONJ
ijtc-1106	16	19	assets	asset	NOUN
ijtc-1106	16	20	(	(	PUNCT
ijtc-1106	16	21	popescu	popescu	PROPN
ijtc-1106	16	22	&	&	CCONJ
ijtc-1106	16	23	nișulescu	nișulescu	PROPN
ijtc-1106	16	24	,	,	PUNCT
ijtc-1106	16	25	2019	2019	NUM
ijtc-1106	16	26	)	)	PUNCT
ijtc-1106	16	27	.	.	PUNCT
ijtc-1106	17	1	the	the	DET
ijtc-1106	17	2	principle	principle	NOUN
ijtc-1106	17	3	of	of	ADP
ijtc-1106	17	4	conservatism	conservatism	NOUN
ijtc-1106	17	5	is	be	AUX
ijtc-1106	17	6	highly	highly	ADV
ijtc-1106	17	7	relevant	relevant	ADJ
ijtc-1106	17	8	in	in	ADP
ijtc-1106	17	9	the	the	DET
ijtc-1106	17	10	banking	banking	NOUN
ijtc-1106	17	11	industry	industry	NOUN
ijtc-1106	17	12	due	due	ADP
ijtc-1106	17	13	to	to	ADP
ijtc-1106	17	14	its	its	PRON
ijtc-1106	17	15	inherent	inherent	ADJ
ijtc-1106	17	16	risks	risk	NOUN
ijtc-1106	17	17	and	and	CCONJ
ijtc-1106	17	18	uncertainties	uncertainty	NOUN
ijtc-1106	17	19	.	.	PUNCT
ijtc-1106	18	1	studying	study	VERB
ijtc-1106	18	2	how	how	SCONJ
ijtc-1106	18	3	audit	audit	NOUN
ijtc-1106	18	4	quality	quality	NOUN
ijtc-1106	18	5	and	and	CCONJ
ijtc-1106	18	6	corporate	corporate	ADJ
ijtc-1106	18	7	governance	governance	NOUN
ijtc-1106	18	8	impact	impact	NOUN
ijtc-1106	18	9	the	the	DET
ijtc-1106	18	10	practice	practice	NOUN
ijtc-1106	18	11	of	of	ADP
ijtc-1106	18	12	accounting	account	VERB
ijtc-1106	18	13	conservatism	conservatism	NOUN
ijtc-1106	18	14	in	in	ADP
ijtc-1106	18	15	indonesian	indonesian	ADJ
ijtc-1106	18	16	banking	banking	NOUN
ijtc-1106	18	17	companies	company	NOUN
ijtc-1106	18	18	is	be	AUX
ijtc-1106	18	19	an	an	DET
ijtc-1106	18	20	important	important	ADJ
ijtc-1106	18	21	and	and	CCONJ
ijtc-1106	18	22	intriguing	intriguing	ADJ
ijtc-1106	18	23	research	research	NOUN
ijtc-1106	18	24	topic	topic	NOUN
ijtc-1106	18	25	.	.	PUNCT
ijtc-1106	19	1	corporate	corporate	ADJ
ijtc-1106	19	2	governance	governance	NOUN
ijtc-1106	19	3	is	be	AUX
ijtc-1106	19	4	the	the	DET
ijtc-1106	19	5	activity	activity	NOUN
ijtc-1106	19	6	and	and	CCONJ
ijtc-1106	19	7	process	process	NOUN
ijtc-1106	19	8	that	that	PRON
ijtc-1106	19	9	governs	govern	VERB
ijtc-1106	19	10	the	the	DET
ijtc-1106	19	11	interaction	interaction	NOUN
ijtc-1106	19	12	of	of	ADP
ijtc-1106	19	13	stakeholders	stakeholder	NOUN
ijtc-1106	19	14	having	have	VERB
ijtc-1106	19	15	an	an	DET
ijtc-1106	19	16	interest	interest	NOUN
ijtc-1106	19	17	in	in	ADP
ijtc-1106	19	18	the	the	DET
ijtc-1106	19	19	organization	organization	NOUN
ijtc-1106	19	20	.	.	PUNCT
ijtc-1106	20	1	accounting	account	VERB
ijtc-1106	20	2	conservatism	conservatism	NOUN
ijtc-1106	20	3	is	be	AUX
ijtc-1106	20	4	a	a	DET
ijtc-1106	20	5	financial	financial	ADJ
ijtc-1106	20	6	reporting	reporting	NOUN
ijtc-1106	20	7	method	method	NOUN
ijtc-1106	20	8	that	that	PRON
ijtc-1106	20	9	is	be	AUX
ijtc-1106	20	10	more	more	ADV
ijtc-1106	20	11	cautious	cautious	ADJ
ijtc-1106	20	12	and	and	CCONJ
ijtc-1106	20	13	prudent	prudent	ADJ
ijtc-1106	20	14	in	in	ADP
ijtc-1106	20	15	recognizing	recognize	VERB
ijtc-1106	20	16	income	income	NOUN
ijtc-1106	20	17	,	,	PUNCT
ijtc-1106	20	18	assets	asset	NOUN
ijtc-1106	20	19	,	,	PUNCT
ijtc-1106	20	20	expenses	expense	NOUN
ijtc-1106	20	21	,	,	PUNCT
ijtc-1106	20	22	and	and	CCONJ
ijtc-1106	20	23	liabilities	liability	NOUN
ijtc-1106	20	24	.	.	PUNCT
ijtc-1106	21	1	studying	study	VERB
ijtc-1106	21	2	how	how	SCONJ
ijtc-1106	21	3	corporate	corporate	ADJ
ijtc-1106	21	4	governance	governance	NOUN
ijtc-1106	21	5	impacts	impact	NOUN
ijtc-1106	21	6	accounting	account	VERB
ijtc-1106	21	7	conservatism	conservatism	NOUN
ijtc-1106	21	8	is	be	AUX
ijtc-1106	21	9	important	important	ADJ
ijtc-1106	21	10	since	since	SCONJ
ijtc-1106	21	11	banking	banking	NOUN
ijtc-1106	21	12	company	company	NOUN
ijtc-1106	21	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1106	21	14	mailto:agungnurmansyah1@uhb.ac.id	mailto:agungnurmansyah1@uhb.ac.id	ADP
ijtc-1106	21	15	https://doi.org/10.61194/ijtc.v5i2.1106	https://doi.org/10.61194/ijtc.v5i2.1106	NOUN
ijtc-1106	21	16	the	the	DET
ijtc-1106	21	17	impact	impact	NOUN
ijtc-1106	21	18	of	of	ADP
ijtc-1106	21	19	corporate	corporate	ADJ
ijtc-1106	21	20	governance	governance	NOUN
ijtc-1106	21	21	in	in	ADP
ijtc-1106	21	22	indonesia	indonesia	PROPN
ijtc-1106	21	23	's	's	PART
ijtc-1106	21	24	biggest	big	ADJ
ijtc-1106	21	25	banks	bank	NOUN
ijtc-1106	21	26	on	on	ADP
ijtc-1106	21	27	accounting	account	VERB
ijtc-1106	21	28	conservatism	conservatism	NOUN
ijtc-1106	21	29	through	through	ADP
ijtc-1106	21	30	audit	audit	NOUN
ijtc-1106	21	31	quality	quality	NOUN
ijtc-1106	21	32	nurmansyah	nurmansyah	NOUN
ijtc-1106	21	33	354	354	NUM
ijtc-1106	21	34	|	|	ADV
ijtc-1106	21	35	ilomata	ilomata	PROPN
ijtc-1106	21	36	international	international	ADJ
ijtc-1106	21	37	journal	journal	NOUN
ijtc-1106	21	38	of	of	ADP
ijtc-1106	21	39	tax	tax	PROPN
ijtc-1106	21	40	&	&	CCONJ
ijtc-1106	21	41	accounting	accounting	PROPN
ijtc-1106	21	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1106	21	43	policies	policy	NOUN
ijtc-1106	21	44	play	play	VERB
ijtc-1106	21	45	a	a	DET
ijtc-1106	21	46	crucial	crucial	ADJ
ijtc-1106	21	47	role	role	NOUN
ijtc-1106	21	48	in	in	ADP
ijtc-1106	21	49	building	build	VERB
ijtc-1106	21	50	confidence	confidence	NOUN
ijtc-1106	21	51	with	with	ADP
ijtc-1106	21	52	shareholders	shareholder	NOUN
ijtc-1106	21	53	and	and	CCONJ
ijtc-1106	21	54	associated	associated	ADJ
ijtc-1106	21	55	parties	party	NOUN
ijtc-1106	21	56	.	.	PUNCT
ijtc-1106	22	1	research	research	NOUN
ijtc-1106	22	2	by	by	ADP
ijtc-1106	22	3	marziana	marziana	PROPN
ijtc-1106	22	4	et	et	PROPN
ijtc-1106	22	5	al	al	PROPN
ijtc-1106	22	6	.	.	PROPN
ijtc-1106	22	7	,	,	PUNCT
ijtc-1106	22	8	(	(	PUNCT
ijtc-1106	22	9	2016	2016	NUM
ijtc-1106	22	10	)	)	PUNCT
ijtc-1106	22	11	,	,	PUNCT
ijtc-1106	22	12	and	and	CCONJ
ijtc-1106	22	13	pasko	pasko	PROPN
ijtc-1106	22	14	et	et	PROPN
ijtc-1106	22	15	al	al	PROPN
ijtc-1106	22	16	.	.	PROPN
ijtc-1106	22	17	,	,	PUNCT
ijtc-1106	22	18	(	(	PUNCT
ijtc-1106	22	19	2021	2021	NUM
ijtc-1106	22	20	)	)	PUNCT
ijtc-1106	22	21	revealed	reveal	VERB
ijtc-1106	22	22	that	that	SCONJ
ijtc-1106	22	23	firms	firm	NOUN
ijtc-1106	22	24	with	with	ADP
ijtc-1106	22	25	robust	robust	ADJ
ijtc-1106	22	26	corporate	corporate	ADJ
ijtc-1106	22	27	governance	governance	NOUN
ijtc-1106	22	28	practices	practice	NOUN
ijtc-1106	22	29	are	be	AUX
ijtc-1106	22	30	inclined	incline	VERB
ijtc-1106	22	31	to	to	PART
ijtc-1106	22	32	adopt	adopt	VERB
ijtc-1106	22	33	a	a	DET
ijtc-1106	22	34	more	more	ADV
ijtc-1106	22	35	cautious	cautious	ADJ
ijtc-1106	22	36	approach	approach	NOUN
ijtc-1106	22	37	when	when	SCONJ
ijtc-1106	22	38	disclosing	disclose	VERB
ijtc-1106	22	39	their	their	PRON
ijtc-1106	22	40	results	result	NOUN
ijtc-1106	22	41	.	.	PUNCT
ijtc-1106	23	1	they	they	PRON
ijtc-1106	23	2	point	point	VERB
ijtc-1106	23	3	out	out	ADP
ijtc-1106	23	4	that	that	SCONJ
ijtc-1106	23	5	corporate	corporate	ADJ
ijtc-1106	23	6	awareness	awareness	NOUN
ijtc-1106	23	7	of	of	ADP
ijtc-1106	23	8	good	good	ADJ
ijtc-1106	23	9	governance	governance	NOUN
ijtc-1106	23	10	grows	grow	VERB
ijtc-1106	23	11	to	to	PART
ijtc-1106	23	12	strengthen	strengthen	VERB
ijtc-1106	23	13	internal	internal	ADJ
ijtc-1106	23	14	control	control	NOUN
ijtc-1106	23	15	mechanisms	mechanism	NOUN
ijtc-1106	23	16	that	that	PRON
ijtc-1106	23	17	can	can	AUX
ijtc-1106	23	18	result	result	VERB
ijtc-1106	23	19	in	in	ADP
ijtc-1106	23	20	more	more	ADJ
ijtc-1106	23	21	conservative	conservative	ADJ
ijtc-1106	23	22	revenue	revenue	NOUN
ijtc-1106	23	23	recognition	recognition	NOUN
ijtc-1106	23	24	.	.	PUNCT
ijtc-1106	24	1	some	some	DET
ijtc-1106	24	2	research	research	NOUN
ijtc-1106	24	3	may	may	AUX
ijtc-1106	24	4	not	not	PART
ijtc-1106	24	5	show	show	VERB
ijtc-1106	24	6	a	a	DET
ijtc-1106	24	7	clear	clear	ADJ
ijtc-1106	24	8	link	link	NOUN
ijtc-1106	24	9	between	between	ADP
ijtc-1106	24	10	company	company	NOUN
ijtc-1106	24	11	governance	governance	NOUN
ijtc-1106	24	12	and	and	CCONJ
ijtc-1106	24	13	accounting	accounting	NOUN
ijtc-1106	24	14	conservatism	conservatism	NOUN
ijtc-1106	24	15	.	.	PUNCT
ijtc-1106	25	1	research	research	NOUN
ijtc-1106	25	2	by	by	ADP
ijtc-1106	25	3	almutairi	almutairi	PROPN
ijtc-1106	25	4	&	&	CCONJ
ijtc-1106	25	5	quttainah	quttainah	PROPN
ijtc-1106	25	6	,	,	PUNCT
ijtc-1106	25	7	(	(	PUNCT
ijtc-1106	25	8	2019	2019	NUM
ijtc-1106	25	9	)	)	PUNCT
ijtc-1106	25	10	research	research	NOUN
ijtc-1106	25	11	concluded	conclude	VERB
ijtc-1106	25	12	that	that	SCONJ
ijtc-1106	25	13	a	a	DET
ijtc-1106	25	14	strong	strong	ADJ
ijtc-1106	25	15	board	board	NOUN
ijtc-1106	25	16	of	of	ADP
ijtc-1106	25	17	directors	director	NOUN
ijtc-1106	25	18	does	do	AUX
ijtc-1106	25	19	not	not	PART
ijtc-1106	25	20	have	have	VERB
ijtc-1106	25	21	a	a	DET
ijtc-1106	25	22	substantial	substantial	ADJ
ijtc-1106	25	23	impact	impact	NOUN
ijtc-1106	25	24	on	on	ADP
ijtc-1106	25	25	accounting	accounting	NOUN
ijtc-1106	25	26	conservatism	conservatism	NOUN
ijtc-1106	25	27	.	.	PUNCT
ijtc-1106	26	1	a	a	DET
ijtc-1106	26	2	robust	robust	ADJ
ijtc-1106	26	3	board	board	NOUN
ijtc-1106	26	4	of	of	ADP
ijtc-1106	26	5	directors	director	NOUN
ijtc-1106	26	6	is	be	AUX
ijtc-1106	26	7	crucial	crucial	ADJ
ijtc-1106	26	8	for	for	ADP
ijtc-1106	26	9	supervising	supervise	VERB
ijtc-1106	26	10	business	business	NOUN
ijtc-1106	26	11	management	management	NOUN
ijtc-1106	26	12	but	but	CCONJ
ijtc-1106	26	13	may	may	AUX
ijtc-1106	26	14	not	not	PART
ijtc-1106	26	15	directly	directly	ADV
ijtc-1106	26	16	influence	influence	VERB
ijtc-1106	26	17	conservative	conservative	ADJ
ijtc-1106	26	18	financial	financial	ADJ
ijtc-1106	26	19	reporting	reporting	NOUN
ijtc-1106	26	20	rules	rule	NOUN
ijtc-1106	26	21	.	.	PUNCT
ijtc-1106	27	1	studying	study	VERB
ijtc-1106	27	2	how	how	SCONJ
ijtc-1106	27	3	corporate	corporate	ADJ
ijtc-1106	27	4	governance	governance	NOUN
ijtc-1106	27	5	impacts	impact	NOUN
ijtc-1106	27	6	audit	audit	NOUN
ijtc-1106	27	7	quality	quality	NOUN
ijtc-1106	27	8	in	in	ADP
ijtc-1106	27	9	the	the	DET
ijtc-1106	27	10	banking	banking	NOUN
ijtc-1106	27	11	sector	sector	NOUN
ijtc-1106	27	12	is	be	AUX
ijtc-1106	27	13	crucial	crucial	ADJ
ijtc-1106	27	14	due	due	ADP
ijtc-1106	27	15	to	to	ADP
ijtc-1106	27	16	the	the	DET
ijtc-1106	27	17	industry	industry	NOUN
ijtc-1106	27	18	's	's	PART
ijtc-1106	27	19	stringent	stringent	ADJ
ijtc-1106	27	20	requirements	requirement	NOUN
ijtc-1106	27	21	and	and	CCONJ
ijtc-1106	27	22	significant	significant	ADJ
ijtc-1106	27	23	financial	financial	ADJ
ijtc-1106	27	24	concerns	concern	NOUN
ijtc-1106	27	25	.	.	PUNCT
ijtc-1106	28	1	corporate	corporate	ADJ
ijtc-1106	28	2	governance	governance	NOUN
ijtc-1106	28	3	is	be	AUX
ijtc-1106	28	4	crucial	crucial	ADJ
ijtc-1106	28	5	in	in	ADP
ijtc-1106	28	6	ensuring	ensure	VERB
ijtc-1106	28	7	that	that	SCONJ
ijtc-1106	28	8	audit	audit	NOUN
ijtc-1106	28	9	practices	practice	NOUN
ijtc-1106	28	10	provide	provide	VERB
ijtc-1106	28	11	accurate	accurate	ADJ
ijtc-1106	28	12	and	and	CCONJ
ijtc-1106	28	13	reliable	reliable	ADJ
ijtc-1106	28	14	financial	financial	ADJ
ijtc-1106	28	15	reports	report	NOUN
ijtc-1106	28	16	.	.	PUNCT
ijtc-1106	29	1	research	research	NOUN
ijtc-1106	29	2	conducted	conduct	VERB
ijtc-1106	29	3	by	by	ADP
ijtc-1106	29	4	khamoussi	khamoussi	PROPN
ijtc-1106	29	5	,	,	PUNCT
ijtc-1106	29	6	(	(	PUNCT
ijtc-1106	29	7	2016	2016	NUM
ijtc-1106	29	8	)	)	PUNCT
ijtc-1106	29	9	research	research	NOUN
ijtc-1106	29	10	indicates	indicate	VERB
ijtc-1106	29	11	that	that	SCONJ
ijtc-1106	29	12	robust	robust	ADJ
ijtc-1106	29	13	corporate	corporate	ADJ
ijtc-1106	29	14	governance	governance	NOUN
ijtc-1106	29	15	,	,	PUNCT
ijtc-1106	29	16	particularly	particularly	ADV
ijtc-1106	29	17	in	in	ADP
ijtc-1106	29	18	terms	term	NOUN
ijtc-1106	29	19	of	of	ADP
ijtc-1106	29	20	oversight	oversight	NOUN
ijtc-1106	29	21	and	and	CCONJ
ijtc-1106	29	22	openness	openness	NOUN
ijtc-1106	29	23	,	,	PUNCT
ijtc-1106	29	24	might	might	AUX
ijtc-1106	29	25	enhance	enhance	VERB
ijtc-1106	29	26	audit	audit	NOUN
ijtc-1106	29	27	quality	quality	NOUN
ijtc-1106	29	28	.	.	PUNCT
ijtc-1106	30	1	banking	banking	NOUN
ijtc-1106	30	2	companies	company	NOUN
ijtc-1106	30	3	with	with	ADP
ijtc-1106	30	4	solid	solid	ADJ
ijtc-1106	30	5	governance	governance	NOUN
ijtc-1106	30	6	tend	tend	VERB
ijtc-1106	30	7	to	to	PART
ijtc-1106	30	8	have	have	VERB
ijtc-1106	30	9	better	well	ADJ
ijtc-1106	30	10	internal	internal	ADJ
ijtc-1106	30	11	controls	control	NOUN
ijtc-1106	30	12	,	,	PUNCT
ijtc-1106	30	13	ensuring	ensure	VERB
ijtc-1106	30	14	that	that	SCONJ
ijtc-1106	30	15	audit	audit	NOUN
ijtc-1106	30	16	practices	practice	NOUN
ijtc-1106	30	17	are	be	AUX
ijtc-1106	30	18	carried	carry	VERB
ijtc-1106	30	19	out	out	ADP
ijtc-1106	30	20	carefully	carefully	ADV
ijtc-1106	30	21	and	and	CCONJ
ijtc-1106	30	22	comprehensively	comprehensively	ADV
ijtc-1106	30	23	,	,	PUNCT
ijtc-1106	30	24	thus	thus	ADV
ijtc-1106	30	25	improving	improve	VERB
ijtc-1106	30	26	the	the	DET
ijtc-1106	30	27	quality	quality	NOUN
ijtc-1106	30	28	of	of	ADP
ijtc-1106	30	29	the	the	DET
ijtc-1106	30	30	resulting	result	VERB
ijtc-1106	30	31	financial	financial	ADJ
ijtc-1106	30	32	statements	statement	NOUN
ijtc-1106	30	33	.	.	PUNCT
ijtc-1106	31	1	nevertheless	nevertheless	ADV
ijtc-1106	31	2	,	,	PUNCT
ijtc-1106	31	3	some	some	DET
ijtc-1106	31	4	studies	study	NOUN
ijtc-1106	31	5	show	show	VERB
ijtc-1106	31	6	mixed	mixed	ADJ
ijtc-1106	31	7	results	result	NOUN
ijtc-1106	31	8	.	.	PUNCT
ijtc-1106	32	1	research	research	NOUN
ijtc-1106	32	2	by	by	ADP
ijtc-1106	32	3	khamoussi	khamoussi	PROPN
ijtc-1106	32	4	,	,	PUNCT
ijtc-1106	32	5	(	(	PUNCT
ijtc-1106	32	6	2016	2016	NUM
ijtc-1106	32	7	)	)	PUNCT
ijtc-1106	32	8	research	research	NOUN
ijtc-1106	32	9	indicates	indicate	VERB
ijtc-1106	32	10	a	a	DET
ijtc-1106	32	11	negative	negative	ADJ
ijtc-1106	32	12	correlation	correlation	NOUN
ijtc-1106	32	13	between	between	ADP
ijtc-1106	32	14	board	board	NOUN
ijtc-1106	32	15	size	size	NOUN
ijtc-1106	32	16	and	and	CCONJ
ijtc-1106	32	17	audit	audit	NOUN
ijtc-1106	32	18	quality	quality	NOUN
ijtc-1106	32	19	in	in	ADP
ijtc-1106	32	20	the	the	DET
ijtc-1106	32	21	banking	banking	NOUN
ijtc-1106	32	22	sector	sector	NOUN
ijtc-1106	32	23	.	.	PUNCT
ijtc-1106	33	1	a	a	DET
ijtc-1106	33	2	correlation	correlation	NOUN
ijtc-1106	33	3	was	be	AUX
ijtc-1106	33	4	discovered	discover	VERB
ijtc-1106	33	5	indicating	indicate	VERB
ijtc-1106	33	6	that	that	SCONJ
ijtc-1106	33	7	when	when	SCONJ
ijtc-1106	33	8	the	the	DET
ijtc-1106	33	9	board	board	NOUN
ijtc-1106	33	10	size	size	NOUN
ijtc-1106	33	11	increases	increase	NOUN
ijtc-1106	33	12	,	,	PUNCT
ijtc-1106	33	13	it	it	PRON
ijtc-1106	33	14	becomes	become	VERB
ijtc-1106	33	15	more	more	ADV
ijtc-1106	33	16	challenging	challenging	ADJ
ijtc-1106	33	17	for	for	SCONJ
ijtc-1106	33	18	the	the	DET
ijtc-1106	33	19	board	board	NOUN
ijtc-1106	33	20	to	to	PART
ijtc-1106	33	21	oversee	oversee	VERB
ijtc-1106	33	22	audit	audit	NOUN
ijtc-1106	33	23	activities	activity	NOUN
ijtc-1106	33	24	,	,	PUNCT
ijtc-1106	33	25	potentially	potentially	ADV
ijtc-1106	33	26	impacting	impact	VERB
ijtc-1106	33	27	audit	audit	NOUN
ijtc-1106	33	28	quality	quality	NOUN
ijtc-1106	33	29	.	.	PUNCT
ijtc-1106	34	1	a	a	DET
ijtc-1106	34	2	study	study	NOUN
ijtc-1106	34	3	on	on	ADP
ijtc-1106	34	4	the	the	DET
ijtc-1106	34	5	impact	impact	NOUN
ijtc-1106	34	6	of	of	ADP
ijtc-1106	34	7	audit	audit	NOUN
ijtc-1106	34	8	quality	quality	NOUN
ijtc-1106	34	9	on	on	ADP
ijtc-1106	34	10	accounting	account	VERB
ijtc-1106	34	11	conservatism	conservatism	NOUN
ijtc-1106	34	12	in	in	ADP
ijtc-1106	34	13	the	the	DET
ijtc-1106	34	14	banking	banking	NOUN
ijtc-1106	34	15	sector	sector	NOUN
ijtc-1106	34	16	indicates	indicate	VERB
ijtc-1106	34	17	that	that	SCONJ
ijtc-1106	34	18	audit	audit	NOUN
ijtc-1106	34	19	quality	quality	NOUN
ijtc-1106	34	20	is	be	AUX
ijtc-1106	34	21	crucial	crucial	ADJ
ijtc-1106	34	22	in	in	ADP
ijtc-1106	34	23	influencing	influence	VERB
ijtc-1106	34	24	cautious	cautious	ADJ
ijtc-1106	34	25	practices	practice	NOUN
ijtc-1106	34	26	in	in	ADP
ijtc-1106	34	27	financial	financial	ADJ
ijtc-1106	34	28	reporting	reporting	NOUN
ijtc-1106	34	29	(	(	PUNCT
ijtc-1106	34	30	padmawati	padmawati	NOUN
ijtc-1106	34	31	&	&	CCONJ
ijtc-1106	34	32	fachrurrozie	fachrurrozie	PROPN
ijtc-1106	34	33	,	,	PUNCT
ijtc-1106	34	34	2015	2015	NUM
ijtc-1106	34	35	)	)	PUNCT
ijtc-1106	34	36	.	.	PUNCT
ijtc-1106	35	1	therefore	therefore	ADV
ijtc-1106	35	2	,	,	PUNCT
ijtc-1106	35	3	it	it	PRON
ijtc-1106	35	4	is	be	AUX
ijtc-1106	35	5	vital	vital	ADJ
ijtc-1106	35	6	to	to	PART
ijtc-1106	35	7	understand	understand	VERB
ijtc-1106	35	8	how	how	SCONJ
ijtc-1106	35	9	audit	audit	NOUN
ijtc-1106	35	10	quality	quality	NOUN
ijtc-1106	35	11	affects	affect	VERB
ijtc-1106	35	12	accounting	account	VERB
ijtc-1106	35	13	conservatism	conservatism	NOUN
ijtc-1106	35	14	in	in	ADP
ijtc-1106	35	15	the	the	DET
ijtc-1106	35	16	banking	banking	NOUN
ijtc-1106	35	17	industry	industry	NOUN
ijtc-1106	35	18	.	.	PUNCT
ijtc-1106	36	1	research	research	NOUN
ijtc-1106	36	2	conducted	conduct	VERB
ijtc-1106	36	3	by	by	ADP
ijtc-1106	36	4	chen	chen	PROPN
ijtc-1106	36	5	et	et	PROPN
ijtc-1106	36	6	al	al	PROPN
ijtc-1106	36	7	.	.	PROPN
ijtc-1106	36	8	,	,	PUNCT
ijtc-1106	36	9	(	(	PUNCT
ijtc-1106	36	10	2015	2015	NUM
ijtc-1106	36	11	)	)	PUNCT
ijtc-1106	36	12	found	find	VERB
ijtc-1106	36	13	that	that	SCONJ
ijtc-1106	36	14	high	high	ADJ
ijtc-1106	36	15	audit	audit	NOUN
ijtc-1106	36	16	quality	quality	NOUN
ijtc-1106	36	17	can	can	AUX
ijtc-1106	36	18	increase	increase	VERB
ijtc-1106	36	19	accounting	accounting	NOUN
ijtc-1106	36	20	conservatism	conservatism	NOUN
ijtc-1106	36	21	in	in	ADP
ijtc-1106	36	22	the	the	DET
ijtc-1106	36	23	banking	banking	NOUN
ijtc-1106	36	24	industry	industry	NOUN
ijtc-1106	36	25	.	.	PUNCT
ijtc-1106	37	1	given	give	VERB
ijtc-1106	37	2	the	the	DET
ijtc-1106	37	3	high	high	ADJ
ijtc-1106	37	4	economic	economic	ADJ
ijtc-1106	37	5	risks	risk	NOUN
ijtc-1106	37	6	,	,	PUNCT
ijtc-1106	37	7	conservative	conservative	ADJ
ijtc-1106	37	8	policies	policy	NOUN
ijtc-1106	37	9	in	in	ADP
ijtc-1106	37	10	financial	financial	ADJ
ijtc-1106	37	11	reporting	reporting	NOUN
ijtc-1106	37	12	are	be	AUX
ijtc-1106	37	13	essential	essential	ADJ
ijtc-1106	37	14	in	in	ADP
ijtc-1106	37	15	this	this	DET
ijtc-1106	37	16	industry	industry	NOUN
ijtc-1106	37	17	.	.	PUNCT
ijtc-1106	38	1	high	high	ADJ
ijtc-1106	38	2	audit	audit	NOUN
ijtc-1106	38	3	quality	quality	NOUN
ijtc-1106	38	4	can	can	AUX
ijtc-1106	38	5	provide	provide	VERB
ijtc-1106	38	6	confidence	confidence	NOUN
ijtc-1106	38	7	that	that	SCONJ
ijtc-1106	38	8	the	the	DET
ijtc-1106	38	9	estimates	estimate	NOUN
ijtc-1106	38	10	and	and	CCONJ
ijtc-1106	38	11	judgments	judgment	NOUN
ijtc-1106	38	12	made	make	VERB
ijtc-1106	38	13	in	in	ADP
ijtc-1106	38	14	the	the	DET
ijtc-1106	38	15	financial	financial	ADJ
ijtc-1106	38	16	statements	statement	NOUN
ijtc-1106	38	17	reflect	reflect	VERB
ijtc-1106	38	18	the	the	DET
ijtc-1106	38	19	actual	actual	ADJ
ijtc-1106	38	20	conditions	condition	NOUN
ijtc-1106	38	21	,	,	PUNCT
ijtc-1106	38	22	and	and	CCONJ
ijtc-1106	38	23	this	this	PRON
ijtc-1106	38	24	can	can	AUX
ijtc-1106	38	25	encourage	encourage	VERB
ijtc-1106	38	26	management	management	NOUN
ijtc-1106	38	27	to	to	PART
ijtc-1106	38	28	apply	apply	VERB
ijtc-1106	38	29	conservative	conservative	ADJ
ijtc-1106	38	30	policies	policy	NOUN
ijtc-1106	38	31	in	in	ADP
ijtc-1106	38	32	financial	financial	ADJ
ijtc-1106	38	33	reporting	reporting	NOUN
ijtc-1106	38	34	.	.	PUNCT
ijtc-1106	39	1	however	however	ADV
ijtc-1106	39	2	,	,	PUNCT
ijtc-1106	39	3	research	research	NOUN
ijtc-1106	39	4	by	by	ADP
ijtc-1106	39	5	(	(	PUNCT
ijtc-1106	39	6	2020	2020	NUM
ijtc-1106	39	7	)	)	PUNCT
ijtc-1106	39	8	shows	show	VERB
ijtc-1106	39	9	that	that	SCONJ
ijtc-1106	39	10	high	high	ADJ
ijtc-1106	39	11	audit	audit	NOUN
ijtc-1106	39	12	quality	quality	NOUN
ijtc-1106	39	13	does	do	AUX
ijtc-1106	39	14	not	not	PART
ijtc-1106	39	15	always	always	ADV
ijtc-1106	39	16	positively	positively	ADV
ijtc-1106	39	17	impact	impact	VERB
ijtc-1106	39	18	accounting	accounting	NOUN
ijtc-1106	39	19	conservatism	conservatism	NOUN
ijtc-1106	39	20	in	in	ADP
ijtc-1106	39	21	the	the	DET
ijtc-1106	39	22	banking	banking	NOUN
ijtc-1106	39	23	industry	industry	NOUN
ijtc-1106	39	24	.	.	PUNCT
ijtc-1106	40	1	they	they	PRON
ijtc-1106	40	2	found	find	VERB
ijtc-1106	40	3	that	that	SCONJ
ijtc-1106	40	4	too	too	ADV
ijtc-1106	40	5	much	much	ADJ
ijtc-1106	40	6	internal	internal	ADJ
ijtc-1106	40	7	assurance	assurance	NOUN
ijtc-1106	40	8	provided	provide	VERB
ijtc-1106	40	9	by	by	ADP
ijtc-1106	40	10	auditors	auditor	NOUN
ijtc-1106	40	11	can	can	AUX
ijtc-1106	40	12	reduce	reduce	VERB
ijtc-1106	40	13	accounting	accounting	NOUN
ijtc-1106	40	14	conservatism	conservatism	NOUN
ijtc-1106	40	15	.	.	PUNCT
ijtc-1106	41	1	this	this	PRON
ijtc-1106	41	2	may	may	AUX
ijtc-1106	41	3	be	be	AUX
ijtc-1106	41	4	the	the	DET
ijtc-1106	41	5	tendency	tendency	NOUN
ijtc-1106	41	6	of	of	ADP
ijtc-1106	41	7	management	management	NOUN
ijtc-1106	41	8	to	to	PART
ijtc-1106	41	9	rely	rely	VERB
ijtc-1106	41	10	on	on	ADP
ijtc-1106	41	11	internal	internal	ADJ
ijtc-1106	41	12	assurance	assurance	NOUN
ijtc-1106	41	13	rather	rather	ADV
ijtc-1106	41	14	than	than	ADP
ijtc-1106	41	15	applying	apply	VERB
ijtc-1106	41	16	conservatism	conservatism	NOUN
ijtc-1106	41	17	in	in	ADP
ijtc-1106	41	18	the	the	DET
ijtc-1106	41	19	financial	financial	ADJ
ijtc-1106	41	20	statements	statement	NOUN
ijtc-1106	41	21	.	.	PUNCT
ijtc-1106	42	1	research	research	NOUN
ijtc-1106	42	2	shows	show	VERB
ijtc-1106	42	3	that	that	SCONJ
ijtc-1106	42	4	corporate	corporate	ADJ
ijtc-1106	42	5	governance	governance	NOUN
ijtc-1106	42	6	significantly	significantly	ADV
ijtc-1106	42	7	influences	influence	VERB
ijtc-1106	42	8	accounting	account	VERB
ijtc-1106	42	9	conservatism	conservatism	NOUN
ijtc-1106	42	10	in	in	ADP
ijtc-1106	42	11	the	the	DET
ijtc-1106	42	12	banking	banking	NOUN
ijtc-1106	42	13	industry	industry	NOUN
ijtc-1106	42	14	through	through	ADP
ijtc-1106	42	15	audit	audit	NOUN
ijtc-1106	42	16	quality	quality	NOUN
ijtc-1106	42	17	.	.	PUNCT
ijtc-1106	43	1	corporate	corporate	ADJ
ijtc-1106	43	2	governance	governance	NOUN
ijtc-1106	43	3	includes	include	VERB
ijtc-1106	43	4	organizational	organizational	ADJ
ijtc-1106	43	5	structure	structure	NOUN
ijtc-1106	43	6	,	,	PUNCT
ijtc-1106	43	7	audit	audit	NOUN
ijtc-1106	43	8	committees	committee	NOUN
ijtc-1106	43	9	,	,	PUNCT
ijtc-1106	43	10	incentive	incentive	NOUN
ijtc-1106	43	11	policies	policy	NOUN
ijtc-1106	43	12	,	,	PUNCT
ijtc-1106	43	13	and	and	CCONJ
ijtc-1106	43	14	information	information	NOUN
ijtc-1106	43	15	transparency	transparency	NOUN
ijtc-1106	43	16	that	that	PRON
ijtc-1106	43	17	can	can	AUX
ijtc-1106	43	18	influence	influence	VERB
ijtc-1106	43	19	conservative	conservative	ADJ
ijtc-1106	43	20	policies	policy	NOUN
ijtc-1106	43	21	in	in	ADP
ijtc-1106	43	22	financial	financial	ADJ
ijtc-1106	43	23	reporting	reporting	NOUN
ijtc-1106	43	24	.	.	PUNCT
ijtc-1106	44	1	recent	recent	ADJ
ijtc-1106	44	2	studies	study	NOUN
ijtc-1106	44	3	indicate	indicate	VERB
ijtc-1106	44	4	that	that	SCONJ
ijtc-1106	44	5	corporate	corporate	ADJ
ijtc-1106	44	6	governance	governance	NOUN
ijtc-1106	44	7	can	can	AUX
ijtc-1106	44	8	influence	influence	VERB
ijtc-1106	44	9	the	the	DET
ijtc-1106	44	10	connection	connection	NOUN
ijtc-1106	44	11	between	between	ADP
ijtc-1106	44	12	audit	audit	NOUN
ijtc-1106	44	13	quality	quality	NOUN
ijtc-1106	44	14	and	and	CCONJ
ijtc-1106	44	15	accounting	accounting	NOUN
ijtc-1106	44	16	conservatism	conservatism	NOUN
ijtc-1106	44	17	in	in	ADP
ijtc-1106	44	18	the	the	DET
ijtc-1106	44	19	banking	banking	NOUN
ijtc-1106	44	20	sector	sector	NOUN
ijtc-1106	44	21	.	.	PUNCT
ijtc-1106	45	1	research	research	NOUN
ijtc-1106	45	2	by	by	ADP
ijtc-1106	45	3	gao	gao	PROPN
ijtc-1106	45	4	&	&	CCONJ
ijtc-1106	45	5	wagenhofer	wagenhofer	VERB
ijtc-1106	45	6	,	,	PUNCT
ijtc-1106	45	7	(	(	PUNCT
ijtc-1106	45	8	2021	2021	NUM
ijtc-1106	45	9	)	)	PUNCT
ijtc-1106	45	10	discovered	discover	VERB
ijtc-1106	45	11	a	a	DET
ijtc-1106	45	12	direct	direct	ADJ
ijtc-1106	45	13	correlation	correlation	NOUN
ijtc-1106	45	14	between	between	ADP
ijtc-1106	45	15	effective	effective	ADJ
ijtc-1106	45	16	corporate	corporate	ADJ
ijtc-1106	45	17	governance	governance	NOUN
ijtc-1106	45	18	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1106	45	19	the	the	DET
ijtc-1106	45	20	impact	impact	NOUN
ijtc-1106	45	21	of	of	ADP
ijtc-1106	45	22	corporate	corporate	ADJ
ijtc-1106	45	23	governance	governance	NOUN
ijtc-1106	45	24	in	in	ADP
ijtc-1106	45	25	indonesia	indonesia	PROPN
ijtc-1106	45	26	's	's	PART
ijtc-1106	45	27	biggest	big	ADJ
ijtc-1106	45	28	banks	bank	NOUN
ijtc-1106	45	29	on	on	ADP
ijtc-1106	45	30	accounting	account	VERB
ijtc-1106	45	31	conservatism	conservatism	NOUN
ijtc-1106	45	32	through	through	ADP
ijtc-1106	45	33	audit	audit	NOUN
ijtc-1106	45	34	quality	quality	NOUN
ijtc-1106	45	35	nurmansyah	nurmansyah	NOUN
ijtc-1106	45	36	355	355	NUM
ijtc-1106	45	37	|	|	ADV
ijtc-1106	45	38	ilomata	ilomata	PROPN
ijtc-1106	45	39	international	international	ADJ
ijtc-1106	45	40	journal	journal	NOUN
ijtc-1106	45	41	of	of	ADP
ijtc-1106	45	42	tax	tax	PROPN
ijtc-1106	45	43	&	&	CCONJ
ijtc-1106	45	44	accounting	accounting	PROPN
ijtc-1106	45	45	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1106	45	46	and	and	CCONJ
ijtc-1106	45	47	superior	superior	ADJ
ijtc-1106	45	48	audit	audit	NOUN
ijtc-1106	45	49	quality	quality	NOUN
ijtc-1106	45	50	,	,	PUNCT
ijtc-1106	45	51	leading	lead	VERB
ijtc-1106	45	52	to	to	ADP
ijtc-1106	45	53	enhanced	enhanced	ADJ
ijtc-1106	45	54	accounting	accounting	NOUN
ijtc-1106	45	55	conservatism	conservatism	NOUN
ijtc-1106	45	56	within	within	ADP
ijtc-1106	45	57	the	the	DET
ijtc-1106	45	58	banking	banking	NOUN
ijtc-1106	45	59	sector	sector	NOUN
ijtc-1106	45	60	.	.	PUNCT
ijtc-1106	46	1	good	good	ADJ
ijtc-1106	46	2	corporate	corporate	ADJ
ijtc-1106	46	3	governance	governance	NOUN
ijtc-1106	46	4	,	,	PUNCT
ijtc-1106	46	5	including	include	VERB
ijtc-1106	46	6	an	an	DET
ijtc-1106	46	7	influential	influential	ADJ
ijtc-1106	46	8	audit	audit	NOUN
ijtc-1106	46	9	committee	committee	NOUN
ijtc-1106	46	10	,	,	PUNCT
ijtc-1106	46	11	information	information	NOUN
ijtc-1106	46	12	transparency	transparency	NOUN
ijtc-1106	46	13	,	,	PUNCT
ijtc-1106	46	14	and	and	CCONJ
ijtc-1106	46	15	a	a	DET
ijtc-1106	46	16	good	good	ADJ
ijtc-1106	46	17	relationship	relationship	NOUN
ijtc-1106	46	18	between	between	ADP
ijtc-1106	46	19	management	management	NOUN
ijtc-1106	46	20	and	and	CCONJ
ijtc-1106	46	21	the	the	DET
ijtc-1106	46	22	board	board	NOUN
ijtc-1106	46	23	of	of	ADP
ijtc-1106	46	24	directors	director	NOUN
ijtc-1106	46	25	,	,	PUNCT
ijtc-1106	46	26	can	can	AUX
ijtc-1106	46	27	provide	provide	VERB
ijtc-1106	46	28	confidence	confidence	NOUN
ijtc-1106	46	29	that	that	SCONJ
ijtc-1106	46	30	financial	financial	ADJ
ijtc-1106	46	31	statements	statement	NOUN
ijtc-1106	46	32	reflect	reflect	VERB
ijtc-1106	46	33	actual	actual	ADJ
ijtc-1106	46	34	conditions	condition	NOUN
ijtc-1106	46	35	.	.	PUNCT
ijtc-1106	47	1	this	this	PRON
ijtc-1106	47	2	motivates	motivate	VERB
ijtc-1106	47	3	management	management	NOUN
ijtc-1106	47	4	to	to	PART
ijtc-1106	47	5	apply	apply	VERB
ijtc-1106	47	6	conservative	conservative	ADJ
ijtc-1106	47	7	policies	policy	NOUN
ijtc-1106	47	8	in	in	ADP
ijtc-1106	47	9	financial	financial	ADJ
ijtc-1106	47	10	reporting	reporting	NOUN
ijtc-1106	47	11	to	to	PART
ijtc-1106	47	12	anticipate	anticipate	VERB
ijtc-1106	47	13	the	the	DET
ijtc-1106	47	14	risks	risk	NOUN
ijtc-1106	47	15	and	and	CCONJ
ijtc-1106	47	16	uncertainties	uncertainty	NOUN
ijtc-1106	47	17	associated	associate	VERB
ijtc-1106	47	18	with	with	ADP
ijtc-1106	47	19	the	the	DET
ijtc-1106	47	20	banking	banking	NOUN
ijtc-1106	47	21	business	business	NOUN
ijtc-1106	47	22	.	.	PUNCT
ijtc-1106	48	1	however	however	ADV
ijtc-1106	48	2	,	,	PUNCT
ijtc-1106	48	3	nguyen	nguyen	PROPN
ijtc-1106	48	4	et	et	PROPN
ijtc-1106	48	5	al	al	PROPN
ijtc-1106	48	6	.	.	PROPN
ijtc-1106	48	7	,	,	PUNCT
ijtc-1106	48	8	(	(	PUNCT
ijtc-1106	48	9	2020	2020	NUM
ijtc-1106	48	10	)	)	PUNCT
ijtc-1106	48	11	discovered	discover	VERB
ijtc-1106	48	12	that	that	SCONJ
ijtc-1106	48	13	the	the	DET
ijtc-1106	48	14	correlation	correlation	NOUN
ijtc-1106	48	15	between	between	ADP
ijtc-1106	48	16	company	company	NOUN
ijtc-1106	48	17	governance	governance	NOUN
ijtc-1106	48	18	and	and	CCONJ
ijtc-1106	48	19	accounting	account	VERB
ijtc-1106	48	20	conservatism	conservatism	NOUN
ijtc-1106	48	21	via	via	ADP
ijtc-1106	48	22	audit	audit	NOUN
ijtc-1106	48	23	quality	quality	NOUN
ijtc-1106	48	24	is	be	AUX
ijtc-1106	48	25	not	not	PART
ijtc-1106	48	26	consistently	consistently	ADV
ijtc-1106	48	27	favorable	favorable	ADJ
ijtc-1106	48	28	.	.	PUNCT
ijtc-1106	49	1	they	they	PRON
ijtc-1106	49	2	found	find	VERB
ijtc-1106	49	3	that	that	SCONJ
ijtc-1106	49	4	too	too	ADV
ijtc-1106	49	5	much	much	ADJ
ijtc-1106	49	6	board	board	NOUN
ijtc-1106	49	7	intervention	intervention	NOUN
ijtc-1106	49	8	in	in	ADP
ijtc-1106	49	9	the	the	DET
ijtc-1106	49	10	audit	audit	NOUN
ijtc-1106	49	11	process	process	NOUN
ijtc-1106	49	12	can	can	AUX
ijtc-1106	49	13	reduce	reduce	VERB
ijtc-1106	49	14	conservative	conservative	ADJ
ijtc-1106	49	15	tendencies	tendency	NOUN
ijtc-1106	49	16	in	in	ADP
ijtc-1106	49	17	financial	financial	ADJ
ijtc-1106	49	18	reporting	reporting	NOUN
ijtc-1106	49	19	.	.	PUNCT
ijtc-1106	50	1	too	too	ADV
ijtc-1106	50	2	much	much	ADJ
ijtc-1106	50	3	interference	interference	NOUN
ijtc-1106	50	4	can	can	AUX
ijtc-1106	50	5	reduce	reduce	VERB
ijtc-1106	50	6	auditor	auditor	NOUN
ijtc-1106	50	7	independence	independence	NOUN
ijtc-1106	50	8	and	and	CCONJ
ijtc-1106	50	9	encourage	encourage	VERB
ijtc-1106	50	10	management	management	NOUN
ijtc-1106	50	11	to	to	PART
ijtc-1106	50	12	implement	implement	VERB
ijtc-1106	50	13	more	more	ADV
ijtc-1106	50	14	aggressive	aggressive	ADJ
ijtc-1106	50	15	policies	policy	NOUN
ijtc-1106	50	16	in	in	ADP
ijtc-1106	50	17	financial	financial	ADJ
ijtc-1106	50	18	reporting	reporting	NOUN
ijtc-1106	50	19	.	.	PUNCT
ijtc-1106	51	1	this	this	DET
ijtc-1106	51	2	research	research	NOUN
ijtc-1106	51	3	examines	examine	VERB
ijtc-1106	51	4	whether	whether	SCONJ
ijtc-1106	51	5	corporate	corporate	ADJ
ijtc-1106	51	6	governance	governance	NOUN
ijtc-1106	51	7	affects	affect	VERB
ijtc-1106	51	8	accounting	account	VERB
ijtc-1106	51	9	conservatism	conservatism	NOUN
ijtc-1106	51	10	through	through	ADP
ijtc-1106	51	11	audit	audit	NOUN
ijtc-1106	51	12	quality	quality	NOUN
ijtc-1106	51	13	or	or	CCONJ
ijtc-1106	51	14	whether	whether	SCONJ
ijtc-1106	51	15	corporate	corporate	ADJ
ijtc-1106	51	16	governance	governance	NOUN
ijtc-1106	51	17	has	have	VERB
ijtc-1106	51	18	a	a	DET
ijtc-1106	51	19	direct	direct	ADJ
ijtc-1106	51	20	effect	effect	NOUN
ijtc-1106	51	21	on	on	ADP
ijtc-1106	51	22	accounting	account	VERB
ijtc-1106	51	23	conservatism	conservatism	NOUN
ijtc-1106	51	24	.	.	PUNCT
ijtc-1106	52	1	research	research	NOUN
ijtc-1106	52	2	framework	framework	NOUN
ijtc-1106	52	3	corporate	corporate	ADJ
ijtc-1106	52	4	governance	governance	NOUN
ijtc-1106	52	5	influences	influence	NOUN
ijtc-1106	52	6	audit	audit	NOUN
ijtc-1106	52	7	quality	quality	NOUN
ijtc-1106	52	8	defond	defond	NOUN
ijtc-1106	52	9	&	&	CCONJ
ijtc-1106	52	10	zhang	zhang	PROPN
ijtc-1106	52	11	,	,	PUNCT
ijtc-1106	52	12	(	(	PUNCT
ijtc-1106	52	13	2014	2014	NUM
ijtc-1106	52	14	)	)	PUNCT
ijtc-1106	52	15	discuss	discuss	VERB
ijtc-1106	52	16	the	the	DET
ijtc-1106	52	17	role	role	NOUN
ijtc-1106	52	18	of	of	ADP
ijtc-1106	52	19	the	the	DET
ijtc-1106	52	20	audit	audit	NOUN
ijtc-1106	52	21	committee	committee	NOUN
ijtc-1106	52	22	in	in	ADP
ijtc-1106	52	23	the	the	DET
ijtc-1106	52	24	audit	audit	NOUN
ijtc-1106	52	25	quality	quality	NOUN
ijtc-1106	52	26	framework	framework	NOUN
ijtc-1106	52	27	,	,	PUNCT
ijtc-1106	52	28	which	which	PRON
ijtc-1106	52	29	emphasizes	emphasize	VERB
ijtc-1106	52	30	the	the	DET
ijtc-1106	52	31	role	role	NOUN
ijtc-1106	52	32	of	of	ADP
ijtc-1106	52	33	the	the	DET
ijtc-1106	52	34	audit	audit	NOUN
ijtc-1106	52	35	committee	committee	NOUN
ijtc-1106	52	36	in	in	ADP
ijtc-1106	52	37	helping	help	VERB
ijtc-1106	52	38	clients	client	NOUN
ijtc-1106	52	39	achieve	achieve	VERB
ijtc-1106	52	40	the	the	DET
ijtc-1106	52	41	desired	desire	VERB
ijtc-1106	52	42	level	level	NOUN
ijtc-1106	52	43	of	of	ADP
ijtc-1106	52	44	audit	audit	NOUN
ijtc-1106	52	45	quality	quality	NOUN
ijtc-1106	52	46	.	.	PUNCT
ijtc-1106	53	1	zgarni	zgarni	PROPN
ijtc-1106	53	2	et	et	PROPN
ijtc-1106	53	3	al	al	PROPN
ijtc-1106	53	4	.	.	PROPN
ijtc-1106	53	5	,	,	PUNCT
ijtc-1106	53	6	(	(	PUNCT
ijtc-1106	53	7	2016	2016	NUM
ijtc-1106	53	8	)	)	PUNCT
ijtc-1106	53	9	that	that	SCONJ
ijtc-1106	53	10	the	the	DET
ijtc-1106	53	11	more	more	ADJ
ijtc-1106	53	12	meetings	meeting	NOUN
ijtc-1106	53	13	the	the	DET
ijtc-1106	53	14	audit	audit	NOUN
ijtc-1106	53	15	committee	committee	NOUN
ijtc-1106	53	16	holds	hold	VERB
ijtc-1106	53	17	,	,	PUNCT
ijtc-1106	53	18	the	the	DET
ijtc-1106	53	19	more	more	ADV
ijtc-1106	53	20	effective	effective	ADJ
ijtc-1106	53	21	it	it	PRON
ijtc-1106	53	22	will	will	AUX
ijtc-1106	53	23	be	be	AUX
ijtc-1106	53	24	in	in	ADP
ijtc-1106	53	25	carrying	carry	VERB
ijtc-1106	53	26	out	out	ADP
ijtc-1106	53	27	the	the	DET
ijtc-1106	53	28	duties	duty	NOUN
ijtc-1106	53	29	and	and	CCONJ
ijtc-1106	53	30	responsibilities	responsibility	NOUN
ijtc-1106	53	31	of	of	ADP
ijtc-1106	53	32	the	the	DET
ijtc-1106	53	33	audit	audit	NOUN
ijtc-1106	53	34	committee	committee	NOUN
ijtc-1106	53	35	,	,	PUNCT
ijtc-1106	53	36	so	so	SCONJ
ijtc-1106	53	37	that	that	SCONJ
ijtc-1106	53	38	the	the	DET
ijtc-1106	53	39	audit	audit	NOUN
ijtc-1106	53	40	quality	quality	NOUN
ijtc-1106	53	41	will	will	AUX
ijtc-1106	53	42	be	be	AUX
ijtc-1106	53	43	better	well	ADJ
ijtc-1106	53	44	and	and	CCONJ
ijtc-1106	53	45	with	with	ADP
ijtc-1106	53	46	frequent	frequent	ADJ
ijtc-1106	53	47	meetings	meeting	NOUN
ijtc-1106	53	48	,	,	PUNCT
ijtc-1106	53	49	the	the	DET
ijtc-1106	53	50	audit	audit	NOUN
ijtc-1106	53	51	committee	committee	NOUN
ijtc-1106	53	52	has	have	VERB
ijtc-1106	53	53	control	control	NOUN
ijtc-1106	53	54	over	over	ADP
ijtc-1106	53	55	the	the	DET
ijtc-1106	53	56	company	company	NOUN
ijtc-1106	53	57	to	to	PART
ijtc-1106	53	58	obtain	obtain	VERB
ijtc-1106	53	59	quality	quality	NOUN
ijtc-1106	53	60	audit	audit	NOUN
ijtc-1106	53	61	,	,	PUNCT
ijtc-1106	53	62	and	and	CCONJ
ijtc-1106	53	63	supported	support	VERB
ijtc-1106	53	64	by	by	ADP
ijtc-1106	53	65	research	research	NOUN
ijtc-1106	53	66	by	by	ADP
ijtc-1106	53	67	gebrayel	gebrayel	PROPN
ijtc-1106	53	68	et	et	PROPN
ijtc-1106	53	69	al	al	PROPN
ijtc-1106	53	70	.	.	PROPN
ijtc-1106	53	71	,	,	PUNCT
ijtc-1106	53	72	(	(	PUNCT
ijtc-1106	53	73	2018	2018	NUM
ijtc-1106	53	74	)	)	PUNCT
ijtc-1106	53	75	.	.	PUNCT
ijtc-1106	54	1	in	in	ADP
ijtc-1106	54	2	this	this	DET
ijtc-1106	54	3	research	research	NOUN
ijtc-1106	54	4	,	,	PUNCT
ijtc-1106	54	5	corporate	corporate	ADJ
ijtc-1106	54	6	governance	governance	NOUN
ijtc-1106	54	7	has	have	VERB
ijtc-1106	54	8	a	a	DET
ijtc-1106	54	9	negative	negative	ADJ
ijtc-1106	54	10	effect	effect	NOUN
ijtc-1106	54	11	on	on	ADP
ijtc-1106	54	12	audit	audit	NOUN
ijtc-1106	54	13	quality	quality	NOUN
ijtc-1106	54	14	.	.	PUNCT
ijtc-1106	55	1	corporate	corporate	ADJ
ijtc-1106	55	2	governance	governance	NOUN
ijtc-1106	55	3	influences	influence	VERB
ijtc-1106	55	4	accounting	account	VERB
ijtc-1106	55	5	conservatism	conservatism	NOUN
ijtc-1106	55	6	corporate	corporate	ADJ
ijtc-1106	55	7	governance	governance	NOUN
ijtc-1106	55	8	influences	influence	VERB
ijtc-1106	55	9	accounting	account	VERB
ijtc-1106	55	10	conservatism	conservatism	NOUN
ijtc-1106	55	11	.	.	PUNCT
ijtc-1106	56	1	under	under	ADP
ijtc-1106	56	2	intense	intense	ADJ
ijtc-1106	56	3	competition	competition	NOUN
ijtc-1106	56	4	,	,	PUNCT
ijtc-1106	56	5	some	some	DET
ijtc-1106	56	6	companies	company	NOUN
ijtc-1106	56	7	may	may	AUX
ijtc-1106	56	8	want	want	VERB
ijtc-1106	56	9	to	to	PART
ijtc-1106	56	10	show	show	VERB
ijtc-1106	56	11	better	well	ADJ
ijtc-1106	56	12	financial	financial	ADJ
ijtc-1106	56	13	performance	performance	NOUN
ijtc-1106	56	14	or	or	CCONJ
ijtc-1106	56	15	be	be	AUX
ijtc-1106	56	16	more	more	ADV
ijtc-1106	56	17	profitable	profitable	ADJ
ijtc-1106	56	18	to	to	PART
ijtc-1106	56	19	attract	attract	VERB
ijtc-1106	56	20	investors	investor	NOUN
ijtc-1106	56	21	or	or	CCONJ
ijtc-1106	56	22	shareholders	shareholder	NOUN
ijtc-1106	56	23	.	.	PUNCT
ijtc-1106	57	1	this	this	PRON
ijtc-1106	57	2	may	may	AUX
ijtc-1106	57	3	encourage	encourage	VERB
ijtc-1106	57	4	them	they	PRON
ijtc-1106	57	5	to	to	PART
ijtc-1106	57	6	adopt	adopt	VERB
ijtc-1106	57	7	a	a	DET
ijtc-1106	57	8	less	less	ADV
ijtc-1106	57	9	conservative	conservative	ADJ
ijtc-1106	57	10	approach	approach	NOUN
ijtc-1106	57	11	in	in	ADP
ijtc-1106	57	12	their	their	PRON
ijtc-1106	57	13	accounting	accounting	NOUN
ijtc-1106	57	14	(	(	PUNCT
ijtc-1106	57	15	nurmansyah	nurmansyah	NOUN
ijtc-1106	57	16	et	et	PROPN
ijtc-1106	57	17	al	al	PROPN
ijtc-1106	57	18	.	.	PROPN
ijtc-1106	57	19	,	,	PUNCT
ijtc-1106	57	20	2019	2019	NUM
ijtc-1106	57	21	)	)	PUNCT
ijtc-1106	57	22	.	.	PUNCT
ijtc-1106	58	1	the	the	DET
ijtc-1106	58	2	findings	finding	NOUN
ijtc-1106	58	3	of	of	ADP
ijtc-1106	58	4	this	this	DET
ijtc-1106	58	5	study	study	NOUN
ijtc-1106	58	6	are	be	AUX
ijtc-1106	58	7	consistent	consistent	ADJ
ijtc-1106	58	8	with	with	ADP
ijtc-1106	58	9	the	the	DET
ijtc-1106	58	10	findings	finding	NOUN
ijtc-1106	58	11	of	of	ADP
ijtc-1106	58	12	widiatmoko	widiatmoko	PROPN
ijtc-1106	58	13	et	et	PROPN
ijtc-1106	58	14	al	al	PROPN
ijtc-1106	58	15	.	.	PROPN
ijtc-1106	59	1	(	(	PUNCT
ijtc-1106	59	2	2020	2020	NUM
ijtc-1106	59	3	)	)	PUNCT
ijtc-1106	59	4	,	,	PUNCT
ijtc-1106	59	5	in	in	ADP
ijtc-1106	59	6	their	their	PRON
ijtc-1106	59	7	research	research	NOUN
ijtc-1106	59	8	which	which	PRON
ijtc-1106	59	9	found	find	VERB
ijtc-1106	59	10	that	that	SCONJ
ijtc-1106	59	11	corporate	corporate	ADJ
ijtc-1106	59	12	governance	governance	NOUN
ijtc-1106	59	13	influences	influence	VERB
ijtc-1106	59	14	accounting	account	VERB
ijtc-1106	59	15	conservatism	conservatism	NOUN
ijtc-1106	59	16	.	.	PUNCT
ijtc-1106	60	1	audit	audit	NOUN
ijtc-1106	60	2	quality	quality	NOUN
ijtc-1106	60	3	influences	influence	NOUN
ijtc-1106	60	4	accounting	account	VERB
ijtc-1106	60	5	conservatism	conservatism	NOUN
ijtc-1106	60	6	audit	audit	NOUN
ijtc-1106	60	7	quality	quality	NOUN
ijtc-1106	60	8	affects	affect	VERB
ijtc-1106	60	9	accounting	account	VERB
ijtc-1106	60	10	conservatism	conservatism	NOUN
ijtc-1106	60	11	.	.	PUNCT
ijtc-1106	61	1	the	the	DET
ijtc-1106	61	2	results	result	NOUN
ijtc-1106	61	3	of	of	ADP
ijtc-1106	61	4	this	this	DET
ijtc-1106	61	5	research	research	NOUN
ijtc-1106	61	6	are	be	AUX
ijtc-1106	61	7	supported	support	VERB
ijtc-1106	61	8	by	by	ADP
ijtc-1106	61	9	research	research	NOUN
ijtc-1106	61	10	by	by	ADP
ijtc-1106	61	11	sultana	sultana	NOUN
ijtc-1106	61	12	,	,	PUNCT
ijtc-1106	61	13	(	(	PUNCT
ijtc-1106	61	14	2015	2015	NUM
ijtc-1106	61	15	)	)	PUNCT
ijtc-1106	61	16	who	who	PRON
ijtc-1106	61	17	also	also	ADV
ijtc-1106	61	18	states	state	VERB
ijtc-1106	61	19	that	that	SCONJ
ijtc-1106	61	20	investors	investor	NOUN
ijtc-1106	61	21	will	will	AUX
ijtc-1106	61	22	be	be	AUX
ijtc-1106	61	23	more	more	ADV
ijtc-1106	61	24	inclined	inclined	ADJ
ijtc-1106	61	25	towards	towards	ADP
ijtc-1106	61	26	conservative	conservative	ADJ
ijtc-1106	61	27	accounting	accounting	NOUN
ijtc-1106	61	28	data	datum	NOUN
ijtc-1106	61	29	produced	produce	VERB
ijtc-1106	61	30	by	by	ADP
ijtc-1106	61	31	large	large	ADJ
ijtc-1106	61	32	kaps	kap	NOUN
ijtc-1106	61	33	(	(	PUNCT
ijtc-1106	61	34	audit	audit	NOUN
ijtc-1106	61	35	quality	quality	NOUN
ijtc-1106	61	36	)	)	PUNCT
ijtc-1106	61	37	.	.	PUNCT
ijtc-1106	62	1	the	the	DET
ijtc-1106	62	2	results	result	NOUN
ijtc-1106	62	3	of	of	ADP
ijtc-1106	62	4	this	this	DET
ijtc-1106	62	5	research	research	NOUN
ijtc-1106	62	6	are	be	AUX
ijtc-1106	62	7	supported	support	VERB
ijtc-1106	62	8	by	by	ADP
ijtc-1106	62	9	research	research	NOUN
ijtc-1106	62	10	by	by	ADP
ijtc-1106	62	11	padmawati	padmawati	NOUN
ijtc-1106	62	12	&	&	CCONJ
ijtc-1106	62	13	fachrurrozie	fachrurrozie	PROPN
ijtc-1106	62	14	,	,	PUNCT
ijtc-1106	62	15	(	(	PUNCT
ijtc-1106	62	16	2015	2015	NUM
ijtc-1106	62	17	)	)	PUNCT
ijtc-1106	62	18	where	where	SCONJ
ijtc-1106	62	19	audit	audit	NOUN
ijtc-1106	62	20	quality	quality	NOUN
ijtc-1106	62	21	affects	affect	VERB
ijtc-1106	62	22	accounting	account	VERB
ijtc-1106	62	23	conservatism	conservatism	NOUN
ijtc-1106	62	24	.	.	PUNCT
ijtc-1106	63	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1106	63	2	the	the	DET
ijtc-1106	63	3	impact	impact	NOUN
ijtc-1106	63	4	of	of	ADP
ijtc-1106	63	5	corporate	corporate	ADJ
ijtc-1106	63	6	governance	governance	NOUN
ijtc-1106	63	7	in	in	ADP
ijtc-1106	63	8	indonesia	indonesia	PROPN
ijtc-1106	63	9	's	's	PART
ijtc-1106	63	10	biggest	big	ADJ
ijtc-1106	63	11	banks	bank	NOUN
ijtc-1106	63	12	on	on	ADP
ijtc-1106	63	13	accounting	account	VERB
ijtc-1106	63	14	conservatism	conservatism	NOUN
ijtc-1106	63	15	through	through	ADP
ijtc-1106	63	16	audit	audit	NOUN
ijtc-1106	63	17	quality	quality	NOUN
ijtc-1106	63	18	nurmansyah	nurmansyah	NOUN
ijtc-1106	63	19	356	356	NUM
ijtc-1106	63	20	|	|	CCONJ
ijtc-1106	63	21	ilomata	ilomata	PROPN
ijtc-1106	63	22	international	international	ADJ
ijtc-1106	63	23	journal	journal	NOUN
ijtc-1106	63	24	of	of	ADP
ijtc-1106	63	25	tax	tax	PROPN
ijtc-1106	63	26	&	&	CCONJ
ijtc-1106	63	27	accounting	account	VERB
ijtc-1106	63	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1106	63	29	corporate	corporate	ADJ
ijtc-1106	63	30	governance	governance	NOUN
ijtc-1106	63	31	influences	influence	NOUN
ijtc-1106	63	32	accounting	account	VERB
ijtc-1106	63	33	conservatism	conservatism	NOUN
ijtc-1106	63	34	through	through	ADP
ijtc-1106	63	35	audit	audit	NOUN
ijtc-1106	63	36	quality	quality	NOUN
ijtc-1106	63	37	corporate	corporate	ADJ
ijtc-1106	63	38	governance	governance	NOUN
ijtc-1106	63	39	influences	influence	NOUN
ijtc-1106	63	40	accounting	account	VERB
ijtc-1106	63	41	conservatism	conservatism	NOUN
ijtc-1106	63	42	through	through	ADP
ijtc-1106	63	43	audit	audit	NOUN
ijtc-1106	63	44	quality	quality	NOUN
ijtc-1106	63	45	.	.	PUNCT
ijtc-1106	64	1	with	with	ADP
ijtc-1106	64	2	high	high	ADJ
ijtc-1106	64	3	audit	audit	NOUN
ijtc-1106	64	4	quality	quality	NOUN
ijtc-1106	64	5	,	,	PUNCT
ijtc-1106	64	6	the	the	DET
ijtc-1106	64	7	relationship	relationship	NOUN
ijtc-1106	64	8	between	between	ADP
ijtc-1106	64	9	good	good	ADJ
ijtc-1106	64	10	corporate	corporate	ADJ
ijtc-1106	64	11	governance	governance	NOUN
ijtc-1106	64	12	practices	practice	NOUN
ijtc-1106	64	13	gebrayel	gebrayel	PROPN
ijtc-1106	64	14	et	et	PROPN
ijtc-1106	64	15	al	al	PROPN
ijtc-1106	64	16	.	.	PROPN
ijtc-1106	64	17	,	,	PUNCT
ijtc-1106	64	18	(	(	PUNCT
ijtc-1106	64	19	2018	2018	NUM
ijtc-1106	64	20	)	)	PUNCT
ijtc-1106	64	21	,	,	PUNCT
ijtc-1106	64	22	and	and	CCONJ
ijtc-1106	64	23	accounting	accounting	NOUN
ijtc-1106	64	24	conservatism	conservatism	NOUN
ijtc-1106	64	25	becomes	become	VERB
ijtc-1106	64	26	stronger	strong	ADJ
ijtc-1106	64	27	,	,	PUNCT
ijtc-1106	64	28	because	because	SCONJ
ijtc-1106	64	29	high	high	ADJ
ijtc-1106	64	30	audit	audit	NOUN
ijtc-1106	64	31	quality	quality	NOUN
ijtc-1106	64	32	can	can	AUX
ijtc-1106	64	33	increase	increase	VERB
ijtc-1106	64	34	confidence	confidence	NOUN
ijtc-1106	64	35	in	in	ADP
ijtc-1106	64	36	the	the	DET
ijtc-1106	64	37	financial	financial	ADJ
ijtc-1106	64	38	information	information	NOUN
ijtc-1106	64	39	provided	provide	VERB
ijtc-1106	64	40	by	by	ADP
ijtc-1106	64	41	the	the	DET
ijtc-1106	64	42	company	company	NOUN
ijtc-1106	64	43	zgarni	zgarni	VERB
ijtc-1106	64	44	et	et	PROPN
ijtc-1106	64	45	al	al	PROPN
ijtc-1106	64	46	.	.	PROPN
ijtc-1106	64	47	,	,	PUNCT
ijtc-1106	64	48	(	(	PUNCT
ijtc-1106	64	49	2016	2016	NUM
ijtc-1106	64	50	)	)	PUNCT
ijtc-1106	64	51	.	.	PUNCT
ijtc-1106	65	1	hypotheses	hypothesis	NOUN
ijtc-1106	65	2	that	that	PRON
ijtc-1106	65	3	can	can	AUX
ijtc-1106	65	4	be	be	AUX
ijtc-1106	65	5	taken	take	VERB
ijtc-1106	65	6	are	be	AUX
ijtc-1106	65	7	:	:	PUNCT
ijtc-1106	65	8	h1	h1	ADJ
ijtc-1106	65	9	:	:	PUNCT
ijtc-1106	65	10	corporate	corporate	ADJ
ijtc-1106	65	11	governance	governance	NOUN
ijtc-1106	65	12	influences	influence	VERB
ijtc-1106	65	13	audit	audit	NOUN
ijtc-1106	65	14	quality	quality	NOUN
ijtc-1106	65	15	h2	h2	NOUN
ijtc-1106	65	16	:	:	PUNCT
ijtc-1106	65	17	corporate	corporate	ADJ
ijtc-1106	65	18	governance	governance	NOUN
ijtc-1106	65	19	influences	influence	VERB
ijtc-1106	65	20	accounting	account	VERB
ijtc-1106	65	21	conservatism	conservatism	NOUN
ijtc-1106	65	22	h3	h3	NOUN
ijtc-1106	65	23	:	:	PUNCT
ijtc-1106	65	24	audit	audit	NOUN
ijtc-1106	65	25	quality	quality	NOUN
ijtc-1106	65	26	influences	influence	VERB
ijtc-1106	65	27	accounting	account	VERB
ijtc-1106	65	28	conservatism	conservatism	NOUN
ijtc-1106	65	29	.	.	PUNCT
ijtc-1106	66	1	h4	h4	NOUN
ijtc-1106	66	2	:	:	PUNCT
ijtc-1106	66	3	corporate	corporate	ADJ
ijtc-1106	66	4	governance	governance	NOUN
ijtc-1106	66	5	influences	influence	VERB
ijtc-1106	66	6	accounting	account	VERB
ijtc-1106	66	7	conservatism	conservatism	NOUN
ijtc-1106	66	8	through	through	ADP
ijtc-1106	66	9	audit	audit	NOUN
ijtc-1106	66	10	quality	quality	NOUN
ijtc-1106	66	11	method	method	NOUN
ijtc-1106	66	12	population	population	NOUN
ijtc-1106	66	13	and	and	CCONJ
ijtc-1106	66	14	sample	sample	NOUN
ijtc-1106	66	15	in	in	ADP
ijtc-1106	66	16	this	this	DET
ijtc-1106	66	17	study	study	NOUN
ijtc-1106	66	18	,	,	PUNCT
ijtc-1106	66	19	the	the	DET
ijtc-1106	66	20	population	population	NOUN
ijtc-1106	66	21	is	be	AUX
ijtc-1106	66	22	banking	bank	VERB
ijtc-1106	66	23	companies	company	NOUN
ijtc-1106	66	24	listed	list	VERB
ijtc-1106	66	25	on	on	ADP
ijtc-1106	66	26	the	the	DET
ijtc-1106	66	27	indonesia	indonesia	PROPN
ijtc-1106	66	28	stock	stock	PROPN
ijtc-1106	66	29	exchange	exchange	PROPN
ijtc-1106	66	30	(	(	PUNCT
ijtc-1106	66	31	idx	idx	PROPN
ijtc-1106	66	32	)	)	PUNCT
ijtc-1106	66	33	from	from	ADP
ijtc-1106	66	34	2015	2015	NUM
ijtc-1106	66	35	to	to	ADP
ijtc-1106	66	36	2020	2020	NUM
ijtc-1106	66	37	.	.	PUNCT
ijtc-1106	67	1	statistical	statistical	ADJ
ijtc-1106	67	2	tabulations	tabulation	NOUN
ijtc-1106	67	3	indicate	indicate	VERB
ijtc-1106	67	4	that	that	SCONJ
ijtc-1106	67	5	there	there	PRON
ijtc-1106	67	6	are	be	VERB
ijtc-1106	67	7	45	45	NUM
ijtc-1106	67	8	banking	banking	NOUN
ijtc-1106	67	9	companies	company	NOUN
ijtc-1106	67	10	listed	list	VERB
ijtc-1106	67	11	on	on	ADP
ijtc-1106	67	12	the	the	DET
ijtc-1106	67	13	indonesia	indonesia	PROPN
ijtc-1106	67	14	stock	stock	PROPN
ijtc-1106	67	15	exchange	exchange	PROPN
ijtc-1106	67	16	(	(	PUNCT
ijtc-1106	67	17	idx	idx	PROPN
ijtc-1106	67	18	)	)	PUNCT
ijtc-1106	67	19	.	.	PUNCT
ijtc-1106	68	1	the	the	DET
ijtc-1106	68	2	study	study	NOUN
ijtc-1106	68	3	utilized	utilize	VERB
ijtc-1106	68	4	purposive	purposive	NOUN
ijtc-1106	68	5	selection	selection	NOUN
ijtc-1106	68	6	to	to	PART
ijtc-1106	68	7	choose	choose	VERB
ijtc-1106	68	8	samples	sample	NOUN
ijtc-1106	68	9	,	,	PUNCT
ijtc-1106	68	10	specifically	specifically	ADV
ijtc-1106	68	11	targeting	target	VERB
ijtc-1106	68	12	banks	bank	NOUN
ijtc-1106	68	13	that	that	PRON
ijtc-1106	68	14	ranked	rank	VERB
ijtc-1106	68	15	in	in	ADP
ijtc-1106	68	16	the	the	DET
ijtc-1106	68	17	top	top	ADJ
ijtc-1106	68	18	10	10	NUM
ijtc-1106	68	19	based	base	VERB
ijtc-1106	68	20	on	on	ADP
ijtc-1106	68	21	assets	asset	NOUN
ijtc-1106	68	22	in	in	ADP
ijtc-1106	68	23	2021	2021	NUM
ijtc-1106	68	24	.	.	PUNCT
ijtc-1106	69	1	the	the	DET
ijtc-1106	69	2	sample	sample	NOUN
ijtc-1106	69	3	is	be	AUX
ijtc-1106	69	4	determined	determine	VERB
ijtc-1106	69	5	based	base	VERB
ijtc-1106	69	6	on	on	ADP
ijtc-1106	69	7	specific	specific	ADJ
ijtc-1106	69	8	criteria	criterion	NOUN
ijtc-1106	69	9	and	and	CCONJ
ijtc-1106	69	10	includes	include	VERB
ijtc-1106	69	11	the	the	DET
ijtc-1106	69	12	10	10	NUM
ijtc-1106	69	13	largest	large	ADJ
ijtc-1106	69	14	banks	bank	NOUN
ijtc-1106	69	15	.	.	PUNCT
ijtc-1106	70	1	due	due	ADP
ijtc-1106	70	2	to	to	ADP
ijtc-1106	70	3	inadequate	inadequate	ADJ
ijtc-1106	70	4	data	datum	NOUN
ijtc-1106	70	5	from	from	ADP
ijtc-1106	70	6	bank	bank	PROPN
ijtc-1106	70	7	syariah	syariah	PROPN
ijtc-1106	70	8	indonesia	indonesia	PROPN
ijtc-1106	70	9	,	,	PUNCT
ijtc-1106	70	10	9	9	NUM
ijtc-1106	70	11	banks	bank	NOUN
ijtc-1106	70	12	are	be	AUX
ijtc-1106	70	13	required	require	VERB
ijtc-1106	70	14	to	to	PART
ijtc-1106	70	15	meet	meet	VERB
ijtc-1106	70	16	the	the	DET
ijtc-1106	70	17	standards	standard	NOUN
ijtc-1106	70	18	.	.	PUNCT
ijtc-1106	71	1	the	the	DET
ijtc-1106	71	2	study	study	NOUN
ijtc-1106	71	3	utilizes	utilize	VERB
ijtc-1106	71	4	accounting	accounting	NOUN
ijtc-1106	71	5	conservatism	conservatism	NOUN
ijtc-1106	71	6	as	as	ADP
ijtc-1106	71	7	the	the	DET
ijtc-1106	71	8	dependent	dependent	ADJ
ijtc-1106	71	9	variable	variable	NOUN
ijtc-1106	71	10	,	,	PUNCT
ijtc-1106	71	11	corporate	corporate	ADJ
ijtc-1106	71	12	governance	governance	NOUN
ijtc-1106	71	13	as	as	ADP
ijtc-1106	71	14	the	the	DET
ijtc-1106	71	15	independent	independent	ADJ
ijtc-1106	71	16	variable	variable	NOUN
ijtc-1106	71	17	,	,	PUNCT
ijtc-1106	71	18	and	and	CCONJ
ijtc-1106	71	19	audit	audit	NOUN
ijtc-1106	71	20	quality	quality	NOUN
ijtc-1106	71	21	as	as	ADP
ijtc-1106	71	22	the	the	DET
ijtc-1106	71	23	mediating	mediate	VERB
ijtc-1106	71	24	variable	variable	NOUN
ijtc-1106	71	25	.	.	PUNCT
ijtc-1106	72	1	the	the	DET
ijtc-1106	72	2	analytical	analytical	ADJ
ijtc-1106	72	3	methods	method	NOUN
ijtc-1106	72	4	utilized	utilize	VERB
ijtc-1106	72	5	include	include	VERB
ijtc-1106	72	6	descriptive	descriptive	ADJ
ijtc-1106	72	7	analysis	analysis	NOUN
ijtc-1106	72	8	and	and	CCONJ
ijtc-1106	72	9	path	path	NOUN
ijtc-1106	72	10	analysis	analysis	NOUN
ijtc-1106	72	11	.	.	PUNCT
ijtc-1106	73	1	table	table	NOUN
ijtc-1106	73	2	1	1	NUM
ijtc-1106	73	3	.	.	PUNCT
ijtc-1106	73	4	criteria	criterion	NOUN
ijtc-1106	73	5	for	for	ADP
ijtc-1106	73	6	sample	sample	NOUN
ijtc-1106	73	7	selection	selection	NOUN
ijtc-1106	73	8	accounting	accounting	NOUN
ijtc-1106	73	9	conservatism	conservatism	NOUN
ijtc-1106	73	10	shroff	shroff	PROPN
ijtc-1106	73	11	et	et	PROPN
ijtc-1106	73	12	al	al	PROPN
ijtc-1106	73	13	.	.	PROPN
ijtc-1106	73	14	,	,	PUNCT
ijtc-1106	73	15	(	(	PUNCT
ijtc-1106	73	16	2013	2013	NUM
ijtc-1106	73	17	)	)	PUNCT
ijtc-1106	73	18	define	define	VERB
ijtc-1106	73	19	conservatism	conservatism	NOUN
ijtc-1106	73	20	as	as	ADP
ijtc-1106	73	21	the	the	DET
ijtc-1106	73	22	act	act	NOUN
ijtc-1106	73	23	of	of	ADP
ijtc-1106	73	24	decreasing	decrease	VERB
ijtc-1106	73	25	earnings	earning	NOUN
ijtc-1106	73	26	and	and	CCONJ
ijtc-1106	73	27	reducing	reduce	VERB
ijtc-1106	73	28	net	net	ADJ
ijtc-1106	73	29	assets	asset	NOUN
ijtc-1106	73	30	when	when	SCONJ
ijtc-1106	73	31	faced	face	VERB
ijtc-1106	73	32	with	with	ADP
ijtc-1106	73	33	negative	negative	ADJ
ijtc-1106	73	34	news	news	NOUN
ijtc-1106	73	35	,	,	PUNCT
ijtc-1106	73	36	without	without	ADP
ijtc-1106	73	37	boosting	boost	VERB
ijtc-1106	73	38	earnings	earning	NOUN
ijtc-1106	73	39	or	or	CCONJ
ijtc-1106	73	40	net	net	ADJ
ijtc-1106	73	41	assets	asset	NOUN
ijtc-1106	73	42	in	in	ADP
ijtc-1106	73	43	reaction	reaction	NOUN
ijtc-1106	73	44	to	to	ADP
ijtc-1106	73	45	positive	positive	ADJ
ijtc-1106	73	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1106	73	47	the	the	DET
ijtc-1106	73	48	impact	impact	NOUN
ijtc-1106	73	49	of	of	ADP
ijtc-1106	73	50	corporate	corporate	ADJ
ijtc-1106	73	51	governance	governance	NOUN
ijtc-1106	73	52	in	in	ADP
ijtc-1106	73	53	indonesia	indonesia	PROPN
ijtc-1106	73	54	's	's	PART
ijtc-1106	73	55	biggest	big	ADJ
ijtc-1106	73	56	banks	bank	NOUN
ijtc-1106	73	57	on	on	ADP
ijtc-1106	73	58	accounting	account	VERB
ijtc-1106	73	59	conservatism	conservatism	NOUN
ijtc-1106	73	60	through	through	ADP
ijtc-1106	73	61	audit	audit	NOUN
ijtc-1106	73	62	quality	quality	NOUN
ijtc-1106	73	63	nurmansyah	nurmansyah	NOUN
ijtc-1106	73	64	357	357	NUM
ijtc-1106	73	65	|	|	ADV
ijtc-1106	73	66	ilomata	ilomata	PROPN
ijtc-1106	73	67	international	international	ADJ
ijtc-1106	73	68	journal	journal	NOUN
ijtc-1106	73	69	of	of	ADP
ijtc-1106	73	70	tax	tax	PROPN
ijtc-1106	73	71	&	&	CCONJ
ijtc-1106	73	72	accounting	account	VERB
ijtc-1106	73	73	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1106	73	74	news	news	NOUN
ijtc-1106	73	75	.	.	PUNCT
ijtc-1106	74	1	based	base	VERB
ijtc-1106	74	2	on	on	ADP
ijtc-1106	74	3	the	the	DET
ijtc-1106	74	4	research	research	NOUN
ijtc-1106	74	5	of	of	ADP
ijtc-1106	74	6	givoly	givoly	NOUN
ijtc-1106	74	7	&	&	CCONJ
ijtc-1106	74	8	hayn	hayn	NOUN
ijtc-1106	74	9	,	,	PUNCT
ijtc-1106	74	10	(	(	PUNCT
ijtc-1106	74	11	2000	2000	NUM
ijtc-1106	74	12	)	)	PUNCT
ijtc-1106	74	13	,	,	PUNCT
ijtc-1106	74	14	this	this	DET
ijtc-1106	74	15	study	study	NOUN
ijtc-1106	74	16	measures	measure	VERB
ijtc-1106	74	17	conservatism	conservatism	NOUN
ijtc-1106	74	18	using	use	VERB
ijtc-1106	74	19	the	the	DET
ijtc-1106	74	20	accrual	accrual	ADJ
ijtc-1106	74	21	model	model	NOUN
ijtc-1106	74	22	.	.	PUNCT
ijtc-1106	75	1	the	the	DET
ijtc-1106	75	2	method	method	NOUN
ijtc-1106	75	3	of	of	ADP
ijtc-1106	75	4	measurement	measurement	NOUN
ijtc-1106	75	5	is	be	AUX
ijtc-1106	75	6	based	base	VERB
ijtc-1106	75	7	on	on	ADP
ijtc-1106	75	8	givoly	givoly	ADJ
ijtc-1106	75	9	and	and	CCONJ
ijtc-1106	75	10	hayn	hayn	NOUN
ijtc-1106	75	11	's	's	PART
ijtc-1106	75	12	(	(	PUNCT
ijtc-1106	75	13	2000	2000	NUM
ijtc-1106	75	14	)	)	PUNCT
ijtc-1106	75	15	definition	definition	NOUN
ijtc-1106	75	16	of	of	ADP
ijtc-1106	75	17	conservatism	conservatism	NOUN
ijtc-1106	75	18	.	.	PUNCT
ijtc-1106	76	1	the	the	DET
ijtc-1106	76	2	conacc	conacc	NOUN
ijtc-1106	76	3	value	value	NOUN
ijtc-1106	76	4	obtained	obtain	VERB
ijtc-1106	76	5	by	by	ADP
ijtc-1106	76	6	a	a	DET
ijtc-1106	76	7	banking	banking	NOUN
ijtc-1106	76	8	industry	industry	NOUN
ijtc-1106	76	9	is	be	AUX
ijtc-1106	76	10	calculated	calculate	VERB
ijtc-1106	76	11	using	use	VERB
ijtc-1106	76	12	a	a	DET
ijtc-1106	76	13	formula	formula	NOUN
ijtc-1106	76	14	.	.	PUNCT
ijtc-1106	77	1	a	a	DET
ijtc-1106	77	2	higher	high	ADJ
ijtc-1106	77	3	conacc	conacc	NOUN
ijtc-1106	77	4	value	value	NOUN
ijtc-1106	77	5	indicates	indicate	VERB
ijtc-1106	77	6	a	a	DET
ijtc-1106	77	7	more	more	ADV
ijtc-1106	77	8	conservative	conservative	ADJ
ijtc-1106	77	9	banking	banking	NOUN
ijtc-1106	77	10	industry	industry	NOUN
ijtc-1106	77	11	,	,	PUNCT
ijtc-1106	77	12	while	while	SCONJ
ijtc-1106	77	13	a	a	DET
ijtc-1106	77	14	lower	low	ADJ
ijtc-1106	77	15	value	value	NOUN
ijtc-1106	77	16	indicates	indicate	VERB
ijtc-1106	77	17	the	the	DET
ijtc-1106	77	18	opposite	opposite	NOUN
ijtc-1106	77	19	.	.	PUNCT
ijtc-1106	78	1	conacc	conacc	VERB
ijtc-1106	78	2	it	it	PRON
ijtc-1106	78	3	=	=	PUNCT
ijtc-1106	78	4	(	(	PUNCT
ijtc-1106	78	5	ni	ni	PROPN
ijtc-1106	78	6	it	it	PRON
ijtc-1106	78	7	cfo	cfo	VERB
ijtc-1106	78	8	it	it	PRON
ijtc-1106	78	9	)	)	PUNCT
ijtc-1106	79	1	x	x	X
ijtc-1106	79	2	-1	-1	PUNCT
ijtc-1106	79	3	description	description	NOUN
ijtc-1106	79	4	:	:	PUNCT
ijtc-1106	79	5	connac	connac	ADJ
ijtc-1106	79	6	:	:	PUNCT
ijtc-1106	79	7	the	the	DET
ijtc-1106	79	8	level	level	NOUN
ijtc-1106	79	9	of	of	ADP
ijtc-1106	79	10	conservatism	conservatism	NOUN
ijtc-1106	79	11	of	of	ADP
ijtc-1106	79	12	company	company	NOUN
ijtc-1106	79	13	i	i	PRON
ijtc-1106	79	14	at	at	ADP
ijtc-1106	79	15	time	time	NOUN
ijtc-1106	79	16	t	t	PROPN
ijtc-1106	79	17	ni	ni	PROPN
ijtc-1106	79	18	it	it	PRON
ijtc-1106	79	19	:	:	PUNCT
ijtc-1106	79	20	net	net	ADJ
ijtc-1106	79	21	income	income	NOUN
ijtc-1106	79	22	before	before	ADP
ijtc-1106	79	23	exceptional	exceptional	ADJ
ijtc-1106	79	24	items	item	NOUN
ijtc-1106	79	25	plus	plus	CCONJ
ijtc-1106	79	26	depreciation	depreciation	NOUN
ijtc-1106	79	27	and	and	CCONJ
ijtc-1106	79	28	amortization	amortization	NOUN
ijtc-1106	79	29	cfo	cfo	NOUN
ijtc-1106	79	30	it	it	PRON
ijtc-1106	79	31	:	:	PUNCT
ijtc-1106	79	32	cash	cash	NOUN
ijtc-1106	79	33	flow	flow	NOUN
ijtc-1106	79	34	from	from	ADP
ijtc-1106	79	35	operating	operate	VERB
ijtc-1106	79	36	operations	operation	NOUN
ijtc-1106	79	37	audit	audit	NOUN
ijtc-1106	79	38	quality	quality	NOUN
ijtc-1106	79	39	the	the	DET
ijtc-1106	79	40	study	study	NOUN
ijtc-1106	79	41	uses	use	VERB
ijtc-1106	79	42	earnings	earning	NOUN
ijtc-1106	79	43	quality	quality	NOUN
ijtc-1106	79	44	as	as	ADP
ijtc-1106	79	45	a	a	DET
ijtc-1106	79	46	proxy	proxy	NOUN
ijtc-1106	79	47	to	to	PART
ijtc-1106	79	48	assess	assess	VERB
ijtc-1106	79	49	audit	audit	NOUN
ijtc-1106	79	50	quality	quality	NOUN
ijtc-1106	79	51	.	.	PUNCT
ijtc-1106	80	1	audit	audit	NOUN
ijtc-1106	80	2	quality	quality	NOUN
ijtc-1106	80	3	in	in	ADP
ijtc-1106	80	4	financial	financial	ADJ
ijtc-1106	80	5	statements	statement	NOUN
ijtc-1106	80	6	is	be	AUX
ijtc-1106	80	7	frequently	frequently	ADV
ijtc-1106	80	8	linked	link	VERB
ijtc-1106	80	9	to	to	ADP
ijtc-1106	80	10	the	the	DET
ijtc-1106	80	11	quality	quality	NOUN
ijtc-1106	80	12	of	of	ADP
ijtc-1106	80	13	earnings	earning	NOUN
ijtc-1106	80	14	.	.	PUNCT
ijtc-1106	81	1	the	the	DET
ijtc-1106	81	2	auditor	auditor	NOUN
ijtc-1106	81	3	's	's	PART
ijtc-1106	81	4	objective	objective	NOUN
ijtc-1106	81	5	is	be	AUX
ijtc-1106	81	6	to	to	PART
ijtc-1106	81	7	ascertain	ascertain	VERB
ijtc-1106	81	8	if	if	SCONJ
ijtc-1106	81	9	the	the	DET
ijtc-1106	81	10	figures	figure	NOUN
ijtc-1106	81	11	in	in	ADP
ijtc-1106	81	12	the	the	DET
ijtc-1106	81	13	financial	financial	ADJ
ijtc-1106	81	14	statements	statement	NOUN
ijtc-1106	81	15	are	be	AUX
ijtc-1106	81	16	accurately	accurately	ADV
ijtc-1106	81	17	depicted	depict	VERB
ijtc-1106	81	18	and	and	CCONJ
ijtc-1106	81	19	represent	represent	VERB
ijtc-1106	81	20	the	the	DET
ijtc-1106	81	21	true	true	ADJ
ijtc-1106	81	22	condition	condition	NOUN
ijtc-1106	81	23	of	of	ADP
ijtc-1106	81	24	affairs	affair	NOUN
ijtc-1106	81	25	.	.	PUNCT
ijtc-1106	82	1	sulaiman	sulaiman	PROPN
ijtc-1106	82	2	et	et	PROPN
ijtc-1106	82	3	al	al	PROPN
ijtc-1106	82	4	.	.	PROPN
ijtc-1106	82	5	,	,	PUNCT
ijtc-1106	82	6	(	(	PUNCT
ijtc-1106	82	7	2018	2018	NUM
ijtc-1106	82	8	)	)	PUNCT
ijtc-1106	82	9	in	in	ADP
ijtc-1106	82	10	their	their	PRON
ijtc-1106	82	11	research	research	NOUN
ijtc-1106	82	12	assessed	assess	VERB
ijtc-1106	82	13	audit	audit	NOUN
ijtc-1106	82	14	quality	quality	NOUN
ijtc-1106	82	15	using	use	VERB
ijtc-1106	82	16	the	the	DET
ijtc-1106	82	17	company	company	NOUN
ijtc-1106	82	18	's	's	PART
ijtc-1106	82	19	earnings	earning	NOUN
ijtc-1106	82	20	quality	quality	NOUN
ijtc-1106	82	21	approach	approach	NOUN
ijtc-1106	82	22	.	.	PUNCT
ijtc-1106	83	1	dichev	dichev	PROPN
ijtc-1106	83	2	et	et	PROPN
ijtc-1106	83	3	al	al	PROPN
ijtc-1106	83	4	.	.	PROPN
ijtc-1106	83	5	,	,	PUNCT
ijtc-1106	83	6	(	(	PUNCT
ijtc-1106	83	7	2012	2012	NUM
ijtc-1106	83	8	)	)	PUNCT
ijtc-1106	83	9	assess	assess	VERB
ijtc-1106	83	10	earnings	earning	NOUN
ijtc-1106	83	11	quality	quality	NOUN
ijtc-1106	83	12	by	by	ADP
ijtc-1106	83	13	the	the	DET
ijtc-1106	83	14	amount	amount	NOUN
ijtc-1106	83	15	of	of	ADP
ijtc-1106	83	16	discretionary	discretionary	ADJ
ijtc-1106	83	17	accruals	accrual	NOUN
ijtc-1106	83	18	contained	contain	VERB
ijtc-1106	83	19	in	in	ADP
ijtc-1106	83	20	earnings	earning	NOUN
ijtc-1106	83	21	figures	figure	NOUN
ijtc-1106	83	22	.	.	PUNCT
ijtc-1106	84	1	reported	report	VERB
ijtc-1106	84	2	earnings	earning	NOUN
ijtc-1106	84	3	can	can	AUX
ijtc-1106	84	4	be	be	AUX
ijtc-1106	84	5	manipulated	manipulate	VERB
ijtc-1106	84	6	based	base	VERB
ijtc-1106	84	7	on	on	ADP
ijtc-1106	84	8	management	management	NOUN
ijtc-1106	84	9	goals	goal	NOUN
ijtc-1106	84	10	,	,	PUNCT
ijtc-1106	84	11	with	with	ADP
ijtc-1106	84	12	higher	high	ADJ
ijtc-1106	84	13	discretionary	discretionary	ADJ
ijtc-1106	84	14	accruals	accrual	NOUN
ijtc-1106	84	15	indicating	indicate	VERB
ijtc-1106	84	16	lower	low	ADJ
ijtc-1106	84	17	earnings	earning	NOUN
ijtc-1106	84	18	quality	quality	NOUN
ijtc-1106	84	19	(	(	PUNCT
ijtc-1106	84	20	marai	marai	X
ijtc-1106	84	21	et	et	PROPN
ijtc-1106	84	22	al	al	PROPN
ijtc-1106	84	23	.	.	PROPN
ijtc-1106	84	24	,	,	PUNCT
ijtc-1106	84	25	2020	2020	NUM
ijtc-1106	84	26	)	)	PUNCT
ijtc-1106	84	27	.	.	PUNCT
ijtc-1106	85	1	audit	audit	NOUN
ijtc-1106	85	2	quality	quality	NOUN
ijtc-1106	85	3	is	be	AUX
ijtc-1106	85	4	measured	measure	VERB
ijtc-1106	85	5	by	by	ADP
ijtc-1106	85	6	a	a	DET
ijtc-1106	85	7	formula	formula	NOUN
ijtc-1106	85	8	proxied	proxie	VERB
ijtc-1106	85	9	on	on	ADP
ijtc-1106	85	10	discretionary	discretionary	ADJ
ijtc-1106	85	11	accruals	accrual	NOUN
ijtc-1106	85	12	using	use	VERB
ijtc-1106	85	13	the	the	DET
ijtc-1106	85	14	deangelo	deangelo	NOUN
ijtc-1106	85	15	,	,	PUNCT
ijtc-1106	85	16	(	(	PUNCT
ijtc-1106	85	17	1986	1986	NUM
ijtc-1106	85	18	)	)	PUNCT
ijtc-1106	85	19	model	model	NOUN
ijtc-1106	85	20	.	.	PUNCT
ijtc-1106	86	1	de	de	PROPN
ijtc-1106	86	2	angelo	angelo	PROPN
ijtc-1106	86	3	's	's	PART
ijtc-1106	86	4	discretionary	discretionary	ADJ
ijtc-1106	86	5	accrual	accrual	ADJ
ijtc-1106	86	6	model	model	NOUN
ijtc-1106	86	7	calculation	calculation	NOUN
ijtc-1106	86	8	is	be	AUX
ijtc-1106	86	9	as	as	SCONJ
ijtc-1106	86	10	follows	follow	VERB
ijtc-1106	86	11	:	:	PUNCT
ijtc-1106	86	12	1	1	X
ijtc-1106	86	13	.	.	X
ijtc-1106	86	14	formula	formula	NOUN
ijtc-1106	86	15	for	for	ADP
ijtc-1106	86	16	calculating	calculate	VERB
ijtc-1106	86	17	total	total	ADJ
ijtc-1106	86	18	accruals	accrual	NOUN
ijtc-1106	86	19	:	:	PUNCT
ijtc-1106	87	1	ta	ta	ADP
ijtc-1106	87	2	it	it	PRON
ijtc-1106	88	1	=	=	PUNCT
ijtc-1106	88	2	ni	ni	PROPN
ijtc-1106	88	3	it	it	PRON
ijtc-1106	88	4	cfo	cfo	VERB
ijtc-1106	88	5	it	it	PRON
ijtc-1106	88	6	description	description	NOUN
ijtc-1106	88	7	:	:	PUNCT
ijtc-1106	88	8	ta	ta	ADP
ijtc-1106	88	9	it	it	PRON
ijtc-1106	88	10	:	:	PUNCT
ijtc-1106	88	11	total	total	ADJ
ijtc-1106	88	12	accruals	accrual	NOUN
ijtc-1106	88	13	for	for	ADP
ijtc-1106	88	14	business	business	NOUN
ijtc-1106	88	15	i	i	PRON
ijtc-1106	88	16	in	in	ADP
ijtc-1106	88	17	year	year	NOUN
ijtc-1106	88	18	t	t	PROPN
ijtc-1106	88	19	ni	ni	PROPN
ijtc-1106	88	20	it	it	PRON
ijtc-1106	88	21	:	:	PUNCT
ijtc-1106	88	22	the	the	DET
ijtc-1106	88	23	net	net	ADJ
ijtc-1106	88	24	income	income	NOUN
ijtc-1106	88	25	of	of	ADP
ijtc-1106	88	26	business	business	NOUN
ijtc-1106	88	27	i	i	PRON
ijtc-1106	88	28	in	in	ADP
ijtc-1106	88	29	year	year	NOUN
ijtc-1106	88	30	t	t	PROPN
ijtc-1106	88	31	cfo	cfo	VERB
ijtc-1106	88	32	it	it	PRON
ijtc-1106	88	33	:	:	PUNCT
ijtc-1106	88	34	cash	cash	NOUN
ijtc-1106	88	35	flow	flow	NOUN
ijtc-1106	88	36	from	from	ADP
ijtc-1106	88	37	operational	operational	ADJ
ijtc-1106	88	38	activities	activity	NOUN
ijtc-1106	88	39	of	of	ADP
ijtc-1106	88	40	business	business	NOUN
ijtc-1106	88	41	i	i	PRON
ijtc-1106	88	42	in	in	ADP
ijtc-1106	88	43	year	year	NOUN
ijtc-1106	88	44	t	t	PROPN
ijtc-1106	88	45	2	2	NUM
ijtc-1106	88	46	.	.	PUNCT
ijtc-1106	89	1	non	non	PRON
ijtc-1106	89	2	discretionary	discretionary	ADJ
ijtc-1106	89	3	accrual	accrual	ADJ
ijtc-1106	89	4	calculation	calculation	NOUN
ijtc-1106	89	5	is	be	AUX
ijtc-1106	89	6	calculated	calculate	VERB
ijtc-1106	89	7	by	by	ADP
ijtc-1106	89	8	the	the	DET
ijtc-1106	89	9	formula	formula	NOUN
ijtc-1106	89	10	:	:	PUNCT
ijtc-1106	89	11	nda	nda	PROPN
ijtc-1106	89	12	it	it	PRON
ijtc-1106	89	13	=	=	SYM
ijtc-1106	90	1	ta	ta	PROPN
ijtc-1106	90	2	it-1	it-1	NOUN
ijtc-1106	90	3	description	description	NOUN
ijtc-1106	90	4	:	:	PUNCT
ijtc-1106	90	5	nda	nda	PROPN
ijtc-1106	90	6	it	it	PRON
ijtc-1106	90	7	:	:	PUNCT
ijtc-1106	90	8	non	non	ADJ
ijtc-1106	90	9	-	-	ADJ
ijtc-1106	90	10	discretionary	discretionary	ADJ
ijtc-1106	90	11	accrual	accrual	ADJ
ijtc-1106	90	12	of	of	ADP
ijtc-1106	90	13	business	business	NOUN
ijtc-1106	90	14	i	i	PRON
ijtc-1106	90	15	in	in	ADP
ijtc-1106	90	16	year	year	NOUN
ijtc-1106	90	17	t	t	PROPN
ijtc-1106	90	18	ta	ta	X
ijtc-1106	90	19	it-1	it-1	PROPN
ijtc-1106	90	20	:	:	PUNCT
ijtc-1106	90	21	total	total	ADJ
ijtc-1106	90	22	accruals	accrual	NOUN
ijtc-1106	90	23	for	for	ADP
ijtc-1106	90	24	company	company	NOUN
ijtc-1106	90	25	i	i	PRON
ijtc-1106	90	26	in	in	ADP
ijtc-1106	90	27	the	the	DET
ijtc-1106	90	28	previous	previous	ADJ
ijtc-1106	90	29	year	year	NOUN
ijtc-1106	90	30	,	,	PUNCT
ijtc-1106	90	31	t-1	t-1	PROPN
ijtc-1106	90	32	.	.	PUNCT
ijtc-1106	91	1	3	3	X
ijtc-1106	91	2	.	.	X
ijtc-1106	91	3	discretionary	discretionary	ADJ
ijtc-1106	91	4	accrual	accrual	ADJ
ijtc-1106	91	5	is	be	AUX
ijtc-1106	91	6	calculated	calculate	VERB
ijtc-1106	91	7	using	use	VERB
ijtc-1106	91	8	the	the	DET
ijtc-1106	91	9	following	follow	VERB
ijtc-1106	91	10	formula	formula	NOUN
ijtc-1106	91	11	:	:	PUNCT
ijtc-1106	92	1	da	da	NOUN
ijtc-1106	92	2	it	it	PRON
ijtc-1106	93	1	=	=	PUNCT
ijtc-1106	94	1	(	(	PUNCT
ijtc-1106	94	2	ta	ta	ADP
ijtc-1106	94	3	it	it	PRON
ijtc-1106	94	4	ndait	ndait	ADV
ijtc-1106	94	5	)	)	PUNCT
ijtc-1106	94	6	/	/	SYM
ijtc-1106	95	1	ta	ta	PROPN
ijtc-1106	95	2	it-1	it-1	NOUN
ijtc-1106	95	3	description	description	NOUN
ijtc-1106	95	4	:	:	PUNCT
ijtc-1106	95	5	da	da	VERB
ijtc-1106	95	6	it	it	PRON
ijtc-1106	95	7	:	:	PUNCT
ijtc-1106	95	8	discretionary	discretionary	ADJ
ijtc-1106	95	9	accruals	accrual	NOUN
ijtc-1106	95	10	for	for	ADP
ijtc-1106	95	11	business	business	NOUN
ijtc-1106	95	12	i	i	PRON
ijtc-1106	95	13	in	in	ADP
ijtc-1106	95	14	year	year	NOUN
ijtc-1106	95	15	t	t	PROPN
ijtc-1106	95	16	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1106	95	17	the	the	DET
ijtc-1106	95	18	impact	impact	NOUN
ijtc-1106	95	19	of	of	ADP
ijtc-1106	95	20	corporate	corporate	ADJ
ijtc-1106	95	21	governance	governance	NOUN
ijtc-1106	95	22	in	in	ADP
ijtc-1106	95	23	indonesia	indonesia	PROPN
ijtc-1106	95	24	's	's	PART
ijtc-1106	95	25	biggest	big	ADJ
ijtc-1106	95	26	banks	bank	NOUN
ijtc-1106	95	27	on	on	ADP
ijtc-1106	95	28	accounting	account	VERB
ijtc-1106	95	29	conservatism	conservatism	NOUN
ijtc-1106	95	30	through	through	ADP
ijtc-1106	95	31	audit	audit	NOUN
ijtc-1106	95	32	quality	quality	NOUN
ijtc-1106	95	33	nurmansyah	nurmansyah	NOUN
ijtc-1106	95	34	358	358	NUM
ijtc-1106	95	35	|	|	ADV
ijtc-1106	95	36	ilomata	ilomata	PROPN
ijtc-1106	95	37	international	international	ADJ
ijtc-1106	95	38	journal	journal	NOUN
ijtc-1106	95	39	of	of	ADP
ijtc-1106	95	40	tax	tax	PROPN
ijtc-1106	95	41	&	&	CCONJ
ijtc-1106	95	42	accounting	account	VERB
ijtc-1106	95	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1106	95	44	ta	ta	ADP
ijtc-1106	95	45	it	it	PRON
ijtc-1106	95	46	:	:	PUNCT
ijtc-1106	95	47	total	total	ADJ
ijtc-1106	95	48	accruals	accrual	NOUN
ijtc-1106	95	49	for	for	ADP
ijtc-1106	95	50	business	business	NOUN
ijtc-1106	95	51	i	i	PRON
ijtc-1106	95	52	in	in	ADP
ijtc-1106	95	53	year	year	NOUN
ijtc-1106	95	54	t	t	PROPN
ijtc-1106	95	55	ta	ta	X
ijtc-1106	95	56	it-1	it-1	PROPN
ijtc-1106	95	57	:	:	PUNCT
ijtc-1106	95	58	total	total	ADJ
ijtc-1106	95	59	accruals	accrual	NOUN
ijtc-1106	95	60	for	for	ADP
ijtc-1106	95	61	company	company	NOUN
ijtc-1106	95	62	i	i	PRON
ijtc-1106	95	63	in	in	ADP
ijtc-1106	95	64	the	the	DET
ijtc-1106	95	65	previous	previous	ADJ
ijtc-1106	95	66	year	year	NOUN
ijtc-1106	95	67	,	,	PUNCT
ijtc-1106	95	68	t-1	t-1	PROPN
ijtc-1106	95	69	.	.	PUNCT
ijtc-1106	96	1	nda	nda	PROPN
ijtc-1106	96	2	it	it	PRON
ijtc-1106	96	3	:	:	PUNCT
ijtc-1106	96	4	non	non	ADJ
ijtc-1106	96	5	-	-	ADJ
ijtc-1106	96	6	discretionary	discretionary	ADJ
ijtc-1106	96	7	accrual	accrual	ADJ
ijtc-1106	96	8	of	of	ADP
ijtc-1106	96	9	firm	firm	ADJ
ijtc-1106	96	10	i	i	PRON
ijtc-1106	96	11	in	in	ADP
ijtc-1106	96	12	year	year	NOUN
ijtc-1106	96	13	t	t	PROPN
ijtc-1106	96	14	corporate	corporate	ADJ
ijtc-1106	96	15	governanace	governanace	NOUN
ijtc-1106	96	16	corporate	corporate	ADJ
ijtc-1106	96	17	governance	governance	NOUN
ijtc-1106	96	18	is	be	AUX
ijtc-1106	96	19	proxied	proxie	VERB
ijtc-1106	96	20	by	by	ADP
ijtc-1106	96	21	the	the	DET
ijtc-1106	96	22	audit	audit	NOUN
ijtc-1106	96	23	committee	committee	NOUN
ijtc-1106	96	24	's	's	PART
ijtc-1106	96	25	role	role	NOUN
ijtc-1106	96	26	in	in	ADP
ijtc-1106	96	27	the	the	DET
ijtc-1106	96	28	audit	audit	NOUN
ijtc-1106	96	29	quality	quality	NOUN
ijtc-1106	96	30	framework	framework	NOUN
ijtc-1106	96	31	,	,	PUNCT
ijtc-1106	96	32	which	which	PRON
ijtc-1106	96	33	emphasizes	emphasize	VERB
ijtc-1106	96	34	the	the	DET
ijtc-1106	96	35	audit	audit	NOUN
ijtc-1106	96	36	committee	committee	NOUN
ijtc-1106	96	37	's	's	PART
ijtc-1106	96	38	role	role	NOUN
ijtc-1106	96	39	in	in	ADP
ijtc-1106	96	40	helping	help	VERB
ijtc-1106	96	41	clients	client	NOUN
ijtc-1106	96	42	achieve	achieve	VERB
ijtc-1106	96	43	the	the	DET
ijtc-1106	96	44	desired	desire	VERB
ijtc-1106	96	45	level	level	NOUN
ijtc-1106	96	46	of	of	ADP
ijtc-1106	96	47	audit	audit	NOUN
ijtc-1106	96	48	quality	quality	NOUN
ijtc-1106	96	49	(	(	PUNCT
ijtc-1106	96	50	abbasi	abbasi	PROPN
ijtc-1106	96	51	et	et	PROPN
ijtc-1106	96	52	al	al	PROPN
ijtc-1106	96	53	.	.	PROPN
ijtc-1106	96	54	,	,	PUNCT
ijtc-1106	96	55	2020	2020	NUM
ijtc-1106	96	56	)	)	PUNCT
ijtc-1106	96	57	.	.	PUNCT
ijtc-1106	97	1	another	another	DET
ijtc-1106	97	2	objective	objective	NOUN
ijtc-1106	97	3	,	,	PUNCT
ijtc-1106	97	4	which	which	PRON
ijtc-1106	97	5	is	be	AUX
ijtc-1106	97	6	a	a	DET
ijtc-1106	97	7	logical	logical	ADJ
ijtc-1106	97	8	consequence	consequence	NOUN
ijtc-1106	97	9	of	of	ADP
ijtc-1106	97	10	implementing	implement	VERB
ijtc-1106	97	11	the	the	DET
ijtc-1106	97	12	audit	audit	NOUN
ijtc-1106	97	13	committee	committee	NOUN
ijtc-1106	97	14	's	's	PART
ijtc-1106	97	15	duties	duty	NOUN
ijtc-1106	97	16	,	,	PUNCT
ijtc-1106	97	17	is	be	AUX
ijtc-1106	97	18	to	to	PART
ijtc-1106	97	19	empower	empower	VERB
ijtc-1106	97	20	and	and	CCONJ
ijtc-1106	97	21	strengthen	strengthen	VERB
ijtc-1106	97	22	the	the	DET
ijtc-1106	97	23	independence	independence	NOUN
ijtc-1106	97	24	of	of	ADP
ijtc-1106	97	25	auditors	auditor	NOUN
ijtc-1106	97	26	,	,	PUNCT
ijtc-1106	97	27	both	both	CCONJ
ijtc-1106	97	28	internal	internal	ADJ
ijtc-1106	97	29	and	and	CCONJ
ijtc-1106	97	30	external	external	ADJ
ijtc-1106	97	31	auditors	auditor	NOUN
ijtc-1106	97	32	,	,	PUNCT
ijtc-1106	97	33	and	and	CCONJ
ijtc-1106	97	34	oversee	oversee	VERB
ijtc-1106	97	35	the	the	DET
ijtc-1106	97	36	effectiveness	effectiveness	NOUN
ijtc-1106	97	37	of	of	ADP
ijtc-1106	97	38	the	the	DET
ijtc-1106	97	39	company	company	NOUN
ijtc-1106	97	40	's	's	PART
ijtc-1106	97	41	internal	internal	ADJ
ijtc-1106	97	42	control	control	NOUN
ijtc-1106	97	43	and	and	CCONJ
ijtc-1106	97	44	risk	risk	NOUN
ijtc-1106	97	45	management	management	NOUN
ijtc-1106	97	46	implementation	implementation	NOUN
ijtc-1106	97	47	.	.	PUNCT
ijtc-1106	98	1	zehri	zehri	NOUN
ijtc-1106	98	2	,	,	PUNCT
ijtc-1106	98	3	(	(	PUNCT
ijtc-1106	98	4	2016	2016	NUM
ijtc-1106	98	5	)	)	PUNCT
ijtc-1106	98	6	suggests	suggest	VERB
ijtc-1106	98	7	that	that	SCONJ
ijtc-1106	98	8	audit	audit	NOUN
ijtc-1106	98	9	committees	committee	NOUN
ijtc-1106	98	10	can	can	AUX
ijtc-1106	98	11	demand	demand	VERB
ijtc-1106	98	12	more	more	ADV
ijtc-1106	98	13	significant	significant	ADJ
ijtc-1106	98	14	audit	audit	NOUN
ijtc-1106	98	15	effort	effort	NOUN
ijtc-1106	98	16	from	from	ADP
ijtc-1106	98	17	public	public	ADJ
ijtc-1106	98	18	accountants	accountant	NOUN
ijtc-1106	98	19	.	.	PUNCT
ijtc-1106	99	1	more	more	ADJ
ijtc-1106	99	2	audit	audit	NOUN
ijtc-1106	99	3	effort	effort	NOUN
ijtc-1106	99	4	usually	usually	ADV
ijtc-1106	99	5	indicates	indicate	VERB
ijtc-1106	99	6	that	that	SCONJ
ijtc-1106	99	7	audit	audit	NOUN
ijtc-1106	99	8	quality	quality	NOUN
ijtc-1106	99	9	is	be	AUX
ijtc-1106	99	10	also	also	ADV
ijtc-1106	99	11	higher	high	ADJ
ijtc-1106	99	12	.	.	PUNCT
ijtc-1106	100	1	audit	audit	NOUN
ijtc-1106	100	2	committee	committee	NOUN
ijtc-1106	100	3	=	=	SYM
ijtc-1106	101	1	ln	ln	ADJ
ijtc-1106	101	2	(	(	PUNCT
ijtc-1106	101	3	number	number	NOUN
ijtc-1106	101	4	of	of	ADP
ijtc-1106	101	5	audit	audit	NOUN
ijtc-1106	101	6	committee	committee	NOUN
ijtc-1106	101	7	)	)	PUNCT
ijtc-1106	101	8	result	result	NOUN
ijtc-1106	101	9	and	and	CCONJ
ijtc-1106	101	10	discussion	discussion	NOUN
ijtc-1106	101	11	test	test	NOUN
ijtc-1106	101	12	classical	classical	ADJ
ijtc-1106	101	13	assumptions	assumption	NOUN
ijtc-1106	101	14	normality	normality	NOUN
ijtc-1106	101	15	test	test	NOUN
ijtc-1106	102	1	the	the	DET
ijtc-1106	102	2	normality	normality	NOUN
ijtc-1106	102	3	test	test	NOUN
ijtc-1106	102	4	utilizes	utilize	VERB
ijtc-1106	102	5	the	the	DET
ijtc-1106	102	6	kolmogorov	kolmogorov	ADJ
ijtc-1106	102	7	-	-	PUNCT
ijtc-1106	102	8	smirnov	smirnov	ADJ
ijtc-1106	102	9	normality	normality	NOUN
ijtc-1106	102	10	test	test	NOUN
ijtc-1106	102	11	to	to	PART
ijtc-1106	102	12	compare	compare	VERB
ijtc-1106	102	13	the	the	DET
ijtc-1106	102	14	data	data	NOUN
ijtc-1106	102	15	distribution	distribution	NOUN
ijtc-1106	102	16	being	be	AUX
ijtc-1106	102	17	assessed	assess	VERB
ijtc-1106	102	18	for	for	ADP
ijtc-1106	102	19	normality	normality	NOUN
ijtc-1106	102	20	with	with	ADP
ijtc-1106	102	21	the	the	DET
ijtc-1106	102	22	conventional	conventional	ADJ
ijtc-1106	102	23	normal	normal	ADJ
ijtc-1106	102	24	distribution	distribution	NOUN
ijtc-1106	102	25	.	.	PUNCT
ijtc-1106	103	1	a	a	DET
ijtc-1106	103	2	significance	significance	NOUN
ijtc-1106	103	3	level	level	NOUN
ijtc-1106	103	4	of	of	ADP
ijtc-1106	103	5	≥	≥	NOUN
ijtc-1106	103	6	0.05	0.05	NUM
ijtc-1106	103	7	indicates	indicate	VERB
ijtc-1106	103	8	that	that	SCONJ
ijtc-1106	103	9	there	there	PRON
ijtc-1106	103	10	is	be	VERB
ijtc-1106	103	11	no	no	DET
ijtc-1106	103	12	statistically	statistically	ADV
ijtc-1106	103	13	significant	significant	ADJ
ijtc-1106	103	14	difference	difference	NOUN
ijtc-1106	103	15	between	between	ADP
ijtc-1106	103	16	the	the	DET
ijtc-1106	103	17	data	datum	NOUN
ijtc-1106	103	18	being	be	AUX
ijtc-1106	103	19	tested	test	VERB
ijtc-1106	103	20	and	and	CCONJ
ijtc-1106	103	21	the	the	DET
ijtc-1106	103	22	standard	standard	ADJ
ijtc-1106	103	23	normal	normal	ADJ
ijtc-1106	103	24	data	datum	NOUN
ijtc-1106	103	25	,	,	PUNCT
ijtc-1106	103	26	suggesting	suggest	VERB
ijtc-1106	103	27	that	that	SCONJ
ijtc-1106	103	28	the	the	DET
ijtc-1106	103	29	data	datum	NOUN
ijtc-1106	103	30	being	be	AUX
ijtc-1106	103	31	examined	examine	VERB
ijtc-1106	103	32	is	be	AUX
ijtc-1106	103	33	standard	standard	ADJ
ijtc-1106	103	34	.	.	PUNCT
ijtc-1106	104	1	the	the	DET
ijtc-1106	104	2	kolmogorov	kolmogorov	ADJ
ijtc-1106	104	3	-	-	PUNCT
ijtc-1106	104	4	smirnov	smirnov	PROPN
ijtc-1106	104	5	normality	normality	NOUN
ijtc-1106	104	6	test	test	NOUN
ijtc-1106	104	7	yielded	yield	VERB
ijtc-1106	104	8	a	a	DET
ijtc-1106	104	9	score	score	NOUN
ijtc-1106	104	10	of	of	ADP
ijtc-1106	104	11	0.114	0.114	NUM
ijtc-1106	104	12	,	,	PUNCT
ijtc-1106	104	13	indicating	indicate	VERB
ijtc-1106	104	14	that	that	SCONJ
ijtc-1106	104	15	the	the	DET
ijtc-1106	104	16	data	datum	NOUN
ijtc-1106	104	17	in	in	ADP
ijtc-1106	104	18	this	this	DET
ijtc-1106	104	19	investigation	investigation	NOUN
ijtc-1106	104	20	follows	follow	VERB
ijtc-1106	104	21	a	a	DET
ijtc-1106	104	22	normal	normal	ADJ
ijtc-1106	104	23	distribution	distribution	NOUN
ijtc-1106	104	24	..	..	PUNCT
ijtc-1106	104	25	multicollinearity	multicollinearity	NOUN
ijtc-1106	104	26	test	test	NOUN
ijtc-1106	104	27	in	in	ADP
ijtc-1106	104	28	this	this	DET
ijtc-1106	104	29	study	study	NOUN
ijtc-1106	104	30	to	to	PART
ijtc-1106	104	31	test	test	VERB
ijtc-1106	104	32	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1106	104	33	by	by	ADP
ijtc-1106	104	34	looking	look	VERB
ijtc-1106	104	35	at	at	ADP
ijtc-1106	104	36	the	the	DET
ijtc-1106	104	37	results	result	NOUN
ijtc-1106	104	38	of	of	ADP
ijtc-1106	104	39	the	the	DET
ijtc-1106	104	40	calculation	calculation	NOUN
ijtc-1106	104	41	of	of	ADP
ijtc-1106	104	42	the	the	DET
ijtc-1106	104	43	variance	variance	NOUN
ijtc-1106	104	44	inflation	inflation	NOUN
ijtc-1106	104	45	factor	factor	NOUN
ijtc-1106	104	46	(	(	PUNCT
ijtc-1106	104	47	vif	vif	NOUN
ijtc-1106	104	48	)	)	PUNCT
ijtc-1106	104	49	2	2	NUM
ijtc-1106	104	50	variables	variable	NOUN
ijtc-1106	104	51	,	,	PUNCT
ijtc-1106	104	52	it	it	PRON
ijtc-1106	104	53	is	be	AUX
ijtc-1106	104	54	less	less	ADJ
ijtc-1106	104	55	than	than	ADP
ijtc-1106	104	56	10	10	NUM
ijtc-1106	104	57	,	,	PUNCT
ijtc-1106	104	58	and	and	CCONJ
ijtc-1106	104	59	the	the	DET
ijtc-1106	104	60	tolerance	tolerance	NOUN
ijtc-1106	104	61	value	value	NOUN
ijtc-1106	104	62	is	be	AUX
ijtc-1106	104	63	more	more	ADJ
ijtc-1106	104	64	than	than	ADP
ijtc-1106	104	65	0.1	0.1	NUM
ijtc-1106	104	66	,	,	PUNCT
ijtc-1106	104	67	so	so	SCONJ
ijtc-1106	104	68	it	it	PRON
ijtc-1106	104	69	can	can	AUX
ijtc-1106	104	70	be	be	AUX
ijtc-1106	104	71	said	say	VERB
ijtc-1106	104	72	that	that	SCONJ
ijtc-1106	104	73	multicollinearity	multicollinearity	NOUN
ijtc-1106	104	74	between	between	ADP
ijtc-1106	104	75	independent	independent	ADJ
ijtc-1106	104	76	variables	variable	NOUN
ijtc-1106	104	77	in	in	ADP
ijtc-1106	104	78	the	the	DET
ijtc-1106	104	79	regression	regression	NOUN
ijtc-1106	104	80	model	model	NOUN
ijtc-1106	104	81	is	be	AUX
ijtc-1106	104	82	concluded	conclude	VERB
ijtc-1106	104	83	that	that	SCONJ
ijtc-1106	104	84	there	there	PRON
ijtc-1106	104	85	is	be	VERB
ijtc-1106	104	86	no	no	DET
ijtc-1106	104	87	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1106	104	88	in	in	ADP
ijtc-1106	104	89	this	this	DET
ijtc-1106	104	90	study	study	NOUN
ijtc-1106	104	91	.	.	PUNCT
ijtc-1106	105	1	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1106	105	2	test	test	NOUN
ijtc-1106	105	3	graph	graph	NOUN
ijtc-1106	105	4	test	test	NOUN
ijtc-1106	105	5	is	be	AUX
ijtc-1106	105	6	done	do	VERB
ijtc-1106	105	7	by	by	ADP
ijtc-1106	105	8	looking	look	VERB
ijtc-1106	105	9	at	at	ADP
ijtc-1106	105	10	the	the	DET
ijtc-1106	105	11	plot	plot	NOUN
ijtc-1106	105	12	graph	graph	NOUN
ijtc-1106	105	13	between	between	ADP
ijtc-1106	105	14	the	the	DET
ijtc-1106	105	15	predicted	predict	VERB
ijtc-1106	105	16	value	value	NOUN
ijtc-1106	105	17	of	of	ADP
ijtc-1106	105	18	the	the	DET
ijtc-1106	105	19	dependent	dependent	ADJ
ijtc-1106	105	20	variable	variable	NOUN
ijtc-1106	105	21	(	(	PUNCT
ijtc-1106	105	22	zpred	zpre	VERB
ijtc-1106	105	23	)	)	PUNCT
ijtc-1106	105	24	and	and	CCONJ
ijtc-1106	105	25	its	its	PRON
ijtc-1106	105	26	residual	residual	ADJ
ijtc-1106	105	27	(	(	PUNCT
ijtc-1106	105	28	sresid	sresid	NOUN
ijtc-1106	105	29	)	)	PUNCT
ijtc-1106	105	30	.	.	PUNCT
ijtc-1106	106	1	from	from	ADP
ijtc-1106	106	2	the	the	DET
ijtc-1106	106	3	plot	plot	NOUN
ijtc-1106	106	4	graph	graph	NOUN
ijtc-1106	106	5	test	test	NOUN
ijtc-1106	106	6	results	result	NOUN
ijtc-1106	106	7	,	,	PUNCT
ijtc-1106	106	8	there	there	PRON
ijtc-1106	106	9	is	be	VERB
ijtc-1106	106	10	no	no	DET
ijtc-1106	106	11	clear	clear	ADJ
ijtc-1106	106	12	pattern	pattern	NOUN
ijtc-1106	106	13	,	,	PUNCT
ijtc-1106	106	14	and	and	CCONJ
ijtc-1106	106	15	the	the	DET
ijtc-1106	106	16	points	point	NOUN
ijtc-1106	106	17	spread	spread	VERB
ijtc-1106	106	18	above	above	ADP
ijtc-1106	106	19	and	and	CCONJ
ijtc-1106	106	20	below	below	ADP
ijtc-1106	106	21	the	the	DET
ijtc-1106	106	22	number	number	NOUN
ijtc-1106	106	23	0	0	NUM
ijtc-1106	106	24	on	on	ADP
ijtc-1106	106	25	the	the	DET
ijtc-1106	106	26	y	y	PROPN
ijtc-1106	106	27	axis	axis	NOUN
ijtc-1106	106	28	,	,	PUNCT
ijtc-1106	106	29	so	so	CCONJ
ijtc-1106	106	30	there	there	PRON
ijtc-1106	106	31	is	be	VERB
ijtc-1106	106	32	no	no	DET
ijtc-1106	106	33	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1106	106	34	.	.	PUNCT
ijtc-1106	107	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1106	107	2	the	the	DET
ijtc-1106	107	3	impact	impact	NOUN
ijtc-1106	107	4	of	of	ADP
ijtc-1106	107	5	corporate	corporate	ADJ
ijtc-1106	107	6	governance	governance	NOUN
ijtc-1106	107	7	in	in	ADP
ijtc-1106	107	8	indonesia	indonesia	PROPN
ijtc-1106	107	9	's	's	PART
ijtc-1106	107	10	biggest	big	ADJ
ijtc-1106	107	11	banks	bank	NOUN
ijtc-1106	107	12	on	on	ADP
ijtc-1106	107	13	accounting	account	VERB
ijtc-1106	107	14	conservatism	conservatism	NOUN
ijtc-1106	107	15	through	through	ADP
ijtc-1106	107	16	audit	audit	NOUN
ijtc-1106	107	17	quality	quality	NOUN
ijtc-1106	107	18	nurmansyah	nurmansyah	NOUN
ijtc-1106	107	19	359	359	NUM
ijtc-1106	107	20	|	|	ADV
ijtc-1106	107	21	ilomata	ilomata	VERB
ijtc-1106	107	22	international	international	ADJ
ijtc-1106	107	23	journal	journal	NOUN
ijtc-1106	107	24	of	of	ADP
ijtc-1106	107	25	tax	tax	PROPN
ijtc-1106	107	26	&	&	CCONJ
ijtc-1106	107	27	accounting	account	VERB
ijtc-1106	107	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1106	107	29	descriptive	descriptive	ADJ
ijtc-1106	107	30	analysis	analysis	NOUN
ijtc-1106	107	31	descriptive	descriptive	ADJ
ijtc-1106	107	32	statistical	statistical	ADJ
ijtc-1106	107	33	studies	study	NOUN
ijtc-1106	107	34	provide	provide	VERB
ijtc-1106	107	35	a	a	DET
ijtc-1106	107	36	representation	representation	NOUN
ijtc-1106	107	37	of	of	ADP
ijtc-1106	107	38	research	research	NOUN
ijtc-1106	107	39	variables	variable	NOUN
ijtc-1106	107	40	.	.	PUNCT
ijtc-1106	108	1	the	the	DET
ijtc-1106	108	2	data	datum	NOUN
ijtc-1106	108	3	in	in	ADP
ijtc-1106	108	4	this	this	DET
ijtc-1106	108	5	study	study	NOUN
ijtc-1106	108	6	passed	pass	VERB
ijtc-1106	108	7	normality	normality	NOUN
ijtc-1106	108	8	,	,	PUNCT
ijtc-1106	108	9	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1106	108	10	,	,	PUNCT
ijtc-1106	108	11	and	and	CCONJ
ijtc-1106	108	12	multicollinearity	multicollinearity	NOUN
ijtc-1106	108	13	tests	test	NOUN
ijtc-1106	108	14	.	.	PUNCT
ijtc-1106	109	1	the	the	DET
ijtc-1106	109	2	study	study	NOUN
ijtc-1106	109	3	includes	include	VERB
ijtc-1106	109	4	10	10	NUM
ijtc-1106	109	5	banks	bank	NOUN
ijtc-1106	109	6	,	,	PUNCT
ijtc-1106	109	7	which	which	PRON
ijtc-1106	109	8	account	account	VERB
ijtc-1106	109	9	for	for	ADP
ijtc-1106	109	10	72	72	NUM
ijtc-1106	109	11	%	%	NOUN
ijtc-1106	109	12	of	of	ADP
ijtc-1106	109	13	total	total	ADJ
ijtc-1106	109	14	banking	banking	NOUN
ijtc-1106	109	15	assets	asset	NOUN
ijtc-1106	109	16	in	in	ADP
ijtc-1106	109	17	indonesia	indonesia	PROPN
ijtc-1106	109	18	,	,	PUNCT
ijtc-1106	109	19	providing	provide	VERB
ijtc-1106	109	20	an	an	DET
ijtc-1106	109	21	overview	overview	NOUN
ijtc-1106	109	22	of	of	ADP
ijtc-1106	109	23	the	the	DET
ijtc-1106	109	24	banking	banking	NOUN
ijtc-1106	109	25	sector	sector	NOUN
ijtc-1106	109	26	in	in	ADP
ijtc-1106	109	27	the	the	DET
ijtc-1106	109	28	country	country	NOUN
ijtc-1106	109	29	.	.	PUNCT
ijtc-1106	110	1	table	table	NOUN
ijtc-1106	110	2	2	2	NUM
ijtc-1106	110	3	.	.	PUNCT
ijtc-1106	110	4	descriptive	descriptive	ADJ
ijtc-1106	110	5	results	result	NOUN
ijtc-1106	110	6	table	table	NOUN
ijtc-1106	110	7	2	2	NUM
ijtc-1106	110	8	illustrates	illustrate	VERB
ijtc-1106	110	9	the	the	DET
ijtc-1106	110	10	results	result	NOUN
ijtc-1106	110	11	of	of	ADP
ijtc-1106	110	12	descriptive	descriptive	ADJ
ijtc-1106	110	13	calculations	calculation	NOUN
ijtc-1106	110	14	in	in	ADP
ijtc-1106	110	15	this	this	DET
ijtc-1106	110	16	study	study	NOUN
ijtc-1106	110	17	.	.	PUNCT
ijtc-1106	111	1	the	the	DET
ijtc-1106	111	2	statistical	statistical	ADJ
ijtc-1106	111	3	calculations	calculation	NOUN
ijtc-1106	111	4	show	show	VERB
ijtc-1106	111	5	that	that	SCONJ
ijtc-1106	111	6	corporate	corporate	ADJ
ijtc-1106	111	7	governance	governance	NOUN
ijtc-1106	111	8	,	,	PUNCT
ijtc-1106	111	9	proxied	proxie	VERB
ijtc-1106	111	10	by	by	ADP
ijtc-1106	111	11	the	the	DET
ijtc-1106	111	12	number	number	NOUN
ijtc-1106	111	13	of	of	ADP
ijtc-1106	111	14	audit	audit	NOUN
ijtc-1106	111	15	committees	committee	NOUN
ijtc-1106	111	16	,	,	PUNCT
ijtc-1106	111	17	averages	average	NOUN
ijtc-1106	111	18	4.644	4.644	NUM
ijtc-1106	111	19	,	,	PUNCT
ijtc-1106	111	20	which	which	PRON
ijtc-1106	111	21	indicates	indicate	VERB
ijtc-1106	111	22	compliance	compliance	NOUN
ijtc-1106	111	23	with	with	ADP
ijtc-1106	111	24	government	government	NOUN
ijtc-1106	111	25	regulations	regulation	NOUN
ijtc-1106	111	26	of	of	ADP
ijtc-1106	111	27	having	have	VERB
ijtc-1106	111	28	at	at	ADV
ijtc-1106	111	29	least	least	ADV
ijtc-1106	111	30	3	3	NUM
ijtc-1106	111	31	people	people	NOUN
ijtc-1106	111	32	on	on	ADP
ijtc-1106	111	33	the	the	DET
ijtc-1106	111	34	audit	audit	NOUN
ijtc-1106	111	35	committee	committee	NOUN
ijtc-1106	111	36	.	.	PUNCT
ijtc-1106	112	1	the	the	DET
ijtc-1106	112	2	average	average	ADJ
ijtc-1106	112	3	audit	audit	NOUN
ijtc-1106	112	4	quality	quality	NOUN
ijtc-1106	112	5	assessment	assessment	NOUN
ijtc-1106	112	6	is	be	AUX
ijtc-1106	112	7	-0.148	-0.148	NOUN
ijtc-1106	112	8	,	,	PUNCT
ijtc-1106	112	9	indicating	indicate	VERB
ijtc-1106	112	10	that	that	SCONJ
ijtc-1106	112	11	the	the	DET
ijtc-1106	112	12	average	average	ADJ
ijtc-1106	112	13	bank	bank	NOUN
ijtc-1106	112	14	has	have	VERB
ijtc-1106	112	15	good	good	ADJ
ijtc-1106	112	16	audit	audit	NOUN
ijtc-1106	112	17	quality	quality	NOUN
ijtc-1106	112	18	.	.	PUNCT
ijtc-1106	113	1	regarding	regard	VERB
ijtc-1106	113	2	accounting	account	VERB
ijtc-1106	113	3	conservatism	conservatism	NOUN
ijtc-1106	113	4	,	,	PUNCT
ijtc-1106	113	5	the	the	DET
ijtc-1106	113	6	average	average	ADJ
ijtc-1106	113	7	bank	bank	NOUN
ijtc-1106	113	8	has	have	VERB
ijtc-1106	113	9	a	a	DET
ijtc-1106	113	10	score	score	NOUN
ijtc-1106	113	11	of	of	ADP
ijtc-1106	113	12	-4.574	-4.574	NUM
ijtc-1106	113	13	,	,	PUNCT
ijtc-1106	113	14	indicating	indicate	VERB
ijtc-1106	113	15	that	that	SCONJ
ijtc-1106	113	16	banks	bank	NOUN
ijtc-1106	113	17	tend	tend	VERB
ijtc-1106	113	18	to	to	PART
ijtc-1106	113	19	be	be	AUX
ijtc-1106	113	20	less	less	ADV
ijtc-1106	113	21	conservative	conservative	ADJ
ijtc-1106	113	22	in	in	ADP
ijtc-1106	113	23	their	their	PRON
ijtc-1106	113	24	banking	banking	NOUN
ijtc-1106	113	25	activities	activity	NOUN
ijtc-1106	113	26	.	.	PUNCT
ijtc-1106	114	1	first	first	ADJ
ijtc-1106	114	2	path	path	NOUN
ijtc-1106	114	3	regression	regression	NOUN
ijtc-1106	114	4	equation	equation	NOUN
ijtc-1106	114	5	this	this	DET
ijtc-1106	114	6	research	research	NOUN
ijtc-1106	114	7	introduces	introduce	VERB
ijtc-1106	114	8	a	a	DET
ijtc-1106	114	9	novel	novel	ADJ
ijtc-1106	114	10	regression	regression	NOUN
ijtc-1106	114	11	model	model	NOUN
ijtc-1106	114	12	that	that	PRON
ijtc-1106	114	13	analyzes	analyze	VERB
ijtc-1106	114	14	the	the	DET
ijtc-1106	114	15	effects	effect	NOUN
ijtc-1106	114	16	of	of	ADP
ijtc-1106	114	17	exogenous	exogenous	ADJ
ijtc-1106	114	18	variables	variable	NOUN
ijtc-1106	114	19	on	on	ADP
ijtc-1106	114	20	corporate	corporate	ADJ
ijtc-1106	114	21	governance	governance	NOUN
ijtc-1106	114	22	(	(	PUNCT
ijtc-1106	114	23	x1	x1	PROPN
ijtc-1106	114	24	)	)	PUNCT
ijtc-1106	114	25	and	and	CCONJ
ijtc-1106	114	26	audit	audit	NOUN
ijtc-1106	114	27	quality	quality	NOUN
ijtc-1106	114	28	(	(	PUNCT
ijtc-1106	114	29	x2	x2	PROPN
ijtc-1106	114	30	)	)	PUNCT
ijtc-1106	114	31	simultaneously	simultaneously	ADV
ijtc-1106	114	32	and	and	CCONJ
ijtc-1106	114	33	partially	partially	ADV
ijtc-1106	114	34	.	.	PUNCT
ijtc-1106	115	1	table	table	NOUN
ijtc-1106	115	2	2	2	NUM
ijtc-1106	115	3	displays	display	VERB
ijtc-1106	115	4	the	the	DET
ijtc-1106	115	5	outcome	outcome	NOUN
ijtc-1106	115	6	of	of	ADP
ijtc-1106	115	7	regression	regression	NOUN
ijtc-1106	115	8	analysis	analysis	NOUN
ijtc-1106	115	9	conducted	conduct	VERB
ijtc-1106	115	10	with	with	ADP
ijtc-1106	115	11	the	the	DET
ijtc-1106	115	12	spss	spss	PROPN
ijtc-1106	115	13	24	24	NUM
ijtc-1106	115	14	software	software	NOUN
ijtc-1106	115	15	,	,	PUNCT
ijtc-1106	115	16	indicating	indicate	VERB
ijtc-1106	115	17	that	that	SCONJ
ijtc-1106	115	18	corporate	corporate	ADJ
ijtc-1106	115	19	governance	governance	NOUN
ijtc-1106	115	20	has	have	VERB
ijtc-1106	115	21	a	a	DET
ijtc-1106	115	22	notable	notable	ADJ
ijtc-1106	115	23	impact	impact	NOUN
ijtc-1106	115	24	on	on	ADP
ijtc-1106	115	25	audit	audit	NOUN
ijtc-1106	115	26	quality	quality	NOUN
ijtc-1106	115	27	.	.	PUNCT
ijtc-1106	116	1	variabel	variabel	PROPN
ijtc-1106	116	2	n	n	CCONJ
ijtc-1106	116	3	min	min	PROPN
ijtc-1106	116	4	max	max	PROPN
ijtc-1106	116	5	mean	mean	PROPN
ijtc-1106	117	1	std	std	PROPN
ijtc-1106	117	2	.	.	PUNCT
ijtc-1106	117	3	deviation	deviation	NOUN
ijtc-1106	117	4	corporate	corporate	ADJ
ijtc-1106	117	5	governance	governance	NOUN
ijtc-1106	117	6	54	54	NUM
ijtc-1106	117	7	3	3	NUM
ijtc-1106	117	8	8	8	NUM
ijtc-1106	117	9	4,644	4,644	NUM
ijtc-1106	117	10	1,310	1,310	NUM
ijtc-1106	117	11	audit	audit	NOUN
ijtc-1106	117	12	quality	quality	NOUN
ijtc-1106	117	13	54	54	NUM
ijtc-1106	117	14	-99	-99	SYM
ijtc-1106	117	15	92	92	NUM
ijtc-1106	117	16	-0,148	-0,148	NOUN
ijtc-1106	117	17	47,26	47,26	NOUN
ijtc-1106	117	18	accounting	account	VERB
ijtc-1106	117	19	conservatism	conservatism	NOUN
ijtc-1106	117	20	54	54	NUM
ijtc-1106	117	21	-31,56	-31,56	SYM
ijtc-1106	117	22	45,93	45,93	NUM
ijtc-1106	117	23	-4.574	-4.574	PROPN
ijtc-1106	117	24	13,46	13,46	NUM
ijtc-1106	117	25	source	source	NOUN
ijtc-1106	117	26	:	:	PUNCT
ijtc-1106	117	27	data	datum	NOUN
ijtc-1106	117	28	processed	process	VERB
ijtc-1106	117	29	with	with	ADP
ijtc-1106	117	30	spss	spss	PROPN
ijtc-1106	117	31	24	24	NUM
ijtc-1106	117	32	picture	picture	NOUN
ijtc-1106	117	33	1	1	NUM
ijtc-1106	117	34	the	the	DET
ijtc-1106	117	35	effect	effect	NOUN
ijtc-1106	117	36	of	of	ADP
ijtc-1106	117	37	corporate	corporate	ADJ
ijtc-1106	117	38	governance	governance	NOUN
ijtc-1106	117	39	on	on	ADP
ijtc-1106	117	40	audit	audit	NOUN
ijtc-1106	117	41	quality	quality	NOUN
ijtc-1106	117	42	corporate	corporate	ADJ
ijtc-1106	117	43	governance	governance	NOUN
ijtc-1106	117	44	(	(	PUNCT
ijtc-1106	117	45	x1	x1	ADJ
ijtc-1106	117	46	)	)	PUNCT
ijtc-1106	117	47	audit	audit	NOUN
ijtc-1106	117	48	quality	quality	NOUN
ijtc-1106	117	49	(	(	PUNCT
ijtc-1106	117	50	x2	x2	PROPN
ijtc-1106	117	51	)	)	PUNCT
ijtc-1106	117	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1106	117	53	the	the	DET
ijtc-1106	117	54	impact	impact	NOUN
ijtc-1106	117	55	of	of	ADP
ijtc-1106	117	56	corporate	corporate	ADJ
ijtc-1106	117	57	governance	governance	NOUN
ijtc-1106	117	58	in	in	ADP
ijtc-1106	117	59	indonesia	indonesia	PROPN
ijtc-1106	117	60	's	's	PART
ijtc-1106	117	61	biggest	big	ADJ
ijtc-1106	117	62	banks	bank	NOUN
ijtc-1106	117	63	on	on	ADP
ijtc-1106	117	64	accounting	account	VERB
ijtc-1106	117	65	conservatism	conservatism	NOUN
ijtc-1106	117	66	through	through	ADP
ijtc-1106	117	67	audit	audit	NOUN
ijtc-1106	117	68	quality	quality	NOUN
ijtc-1106	117	69	nurmansyah	nurmansyah	NOUN
ijtc-1106	117	70	360	360	NUM
ijtc-1106	117	71	|	|	ADV
ijtc-1106	117	72	ilomata	ilomata	ADJ
ijtc-1106	117	73	international	international	ADJ
ijtc-1106	117	74	journal	journal	NOUN
ijtc-1106	117	75	of	of	ADP
ijtc-1106	117	76	tax	tax	PROPN
ijtc-1106	117	77	&	&	CCONJ
ijtc-1106	117	78	accounting	account	VERB
ijtc-1106	117	79	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1106	117	80	table	table	NOUN
ijtc-1106	117	81	3	3	NUM
ijtc-1106	117	82	.	.	PUNCT
ijtc-1106	118	1	linear	linear	PROPN
ijtc-1106	118	2	regression	regression	NOUN
ijtc-1106	118	3	test	test	NOUN
ijtc-1106	118	4	results	result	NOUN
ijtc-1106	118	5	from	from	ADP
ijtc-1106	118	6	table	table	NOUN
ijtc-1106	118	7	3	3	NUM
ijtc-1106	118	8	,	,	PUNCT
ijtc-1106	118	9	it	it	PRON
ijtc-1106	118	10	can	can	AUX
ijtc-1106	118	11	be	be	AUX
ijtc-1106	118	12	concluded	conclude	VERB
ijtc-1106	118	13	that	that	SCONJ
ijtc-1106	118	14	corporate	corporate	ADJ
ijtc-1106	118	15	governance	governance	NOUN
ijtc-1106	118	16	affects	affect	VERB
ijtc-1106	118	17	audit	audit	NOUN
ijtc-1106	118	18	quality	quality	NOUN
ijtc-1106	118	19	.	.	PUNCT
ijtc-1106	119	1	first	first	ADJ
ijtc-1106	119	2	path	path	NOUN
ijtc-1106	119	3	analysis	analysis	NOUN
ijtc-1106	119	4	regression	regression	NOUN
ijtc-1106	119	5	equation	equation	NOUN
ijtc-1106	119	6	:	:	PUNCT
ijtc-1106	120	1	x2	x2	PROPN
ijtc-1106	120	2	=	=	PUNCT
ijtc-1106	120	3	-0.324x1	-0.324x1	PUNCT
ijtc-1106	121	1	+	+	CCONJ
ijtc-1106	121	2	e	e	X
ijtc-1106	121	3	corporate	corporate	ADJ
ijtc-1106	121	4	governance	governance	NOUN
ijtc-1106	121	5	hurts	hurt	VERB
ijtc-1106	121	6	audit	audit	NOUN
ijtc-1106	121	7	quality	quality	NOUN
ijtc-1106	121	8	,	,	PUNCT
ijtc-1106	121	9	so	so	ADV
ijtc-1106	121	10	the	the	PRON
ijtc-1106	121	11	more	more	ADV
ijtc-1106	121	12	significant	significant	ADJ
ijtc-1106	121	13	the	the	DET
ijtc-1106	121	14	corporate	corporate	ADJ
ijtc-1106	121	15	governance	governance	NOUN
ijtc-1106	121	16	,	,	PUNCT
ijtc-1106	121	17	in	in	ADP
ijtc-1106	121	18	this	this	DET
ijtc-1106	121	19	case	case	NOUN
ijtc-1106	121	20	,	,	PUNCT
ijtc-1106	121	21	the	the	PRON
ijtc-1106	121	22	greater	great	ADJ
ijtc-1106	121	23	the	the	DET
ijtc-1106	121	24	number	number	NOUN
ijtc-1106	121	25	of	of	ADP
ijtc-1106	121	26	audit	audit	NOUN
ijtc-1106	121	27	committees	committee	NOUN
ijtc-1106	121	28	,	,	PUNCT
ijtc-1106	121	29	the	the	DET
ijtc-1106	121	30	smaller	small	ADJ
ijtc-1106	121	31	the	the	DET
ijtc-1106	121	32	implementation	implementation	NOUN
ijtc-1106	121	33	of	of	ADP
ijtc-1106	121	34	audit	audit	NOUN
ijtc-1106	121	35	quality	quality	NOUN
ijtc-1106	121	36	.	.	PUNCT
ijtc-1106	122	1	table	table	NOUN
ijtc-1106	122	2	3	3	NUM
ijtc-1106	122	3	shows	show	VERB
ijtc-1106	122	4	that	that	SCONJ
ijtc-1106	122	5	corporate	corporate	ADJ
ijtc-1106	122	6	governance	governance	NOUN
ijtc-1106	122	7	harms	harm	VERB
ijtc-1106	122	8	audit	audit	NOUN
ijtc-1106	122	9	quality	quality	NOUN
ijtc-1106	122	10	,	,	PUNCT
ijtc-1106	122	11	indicated	indicate	VERB
ijtc-1106	122	12	by	by	ADP
ijtc-1106	122	13	the	the	DET
ijtc-1106	122	14	calculation	calculation	NOUN
ijtc-1106	122	15	of	of	ADP
ijtc-1106	122	16	p	p	NOUN
ijtc-1106	122	17	of	of	ADP
ijtc-1106	122	18	0.017	0.017	NUM
ijtc-1106	122	19	,	,	PUNCT
ijtc-1106	122	20	which	which	PRON
ijtc-1106	122	21	is	be	AUX
ijtc-1106	122	22	<	<	X
ijtc-1106	122	23	0.05	0.05	NUM
ijtc-1106	122	24	.	.	PUNCT
ijtc-1106	123	1	so	so	ADV
ijtc-1106	123	2	,	,	PUNCT
ijtc-1106	123	3	with	with	ADP
ijtc-1106	123	4	the	the	DET
ijtc-1106	123	5	description	description	NOUN
ijtc-1106	123	6	above	above	ADV
ijtc-1106	123	7	,	,	PUNCT
ijtc-1106	123	8	the	the	DET
ijtc-1106	123	9	first	first	ADJ
ijtc-1106	123	10	hypothesis	hypothesis	NOUN
ijtc-1106	123	11	is	be	AUX
ijtc-1106	123	12	that	that	PRON
ijtc-1106	123	13	corporate	corporate	ADJ
ijtc-1106	123	14	governance	governance	NOUN
ijtc-1106	123	15	hurts	hurt	VERB
ijtc-1106	123	16	audit	audit	NOUN
ijtc-1106	123	17	quality	quality	NOUN
ijtc-1106	123	18	.	.	PUNCT
ijtc-1106	124	1	second	second	ADJ
ijtc-1106	124	2	path	path	NOUN
ijtc-1106	124	3	multiple	multiple	ADJ
ijtc-1106	124	4	regression	regression	NOUN
ijtc-1106	124	5	equation	equation	NOUN
ijtc-1106	124	6	the	the	DET
ijtc-1106	124	7	research	research	NOUN
ijtc-1106	124	8	used	use	VERB
ijtc-1106	124	9	a	a	DET
ijtc-1106	124	10	second	second	ADJ
ijtc-1106	124	11	path	path	NOUN
ijtc-1106	124	12	regression	regression	NOUN
ijtc-1106	124	13	model	model	NOUN
ijtc-1106	124	14	to	to	PART
ijtc-1106	124	15	analyze	analyze	VERB
ijtc-1106	124	16	the	the	DET
ijtc-1106	124	17	partial	partial	ADJ
ijtc-1106	124	18	and	and	CCONJ
ijtc-1106	124	19	simultaneous	simultaneous	ADJ
ijtc-1106	124	20	effects	effect	NOUN
ijtc-1106	124	21	of	of	ADP
ijtc-1106	124	22	corporate	corporate	ADJ
ijtc-1106	124	23	governance	governance	NOUN
ijtc-1106	124	24	(	(	PUNCT
ijtc-1106	124	25	x1	x1	PROPN
ijtc-1106	124	26	)	)	PUNCT
ijtc-1106	124	27	and	and	CCONJ
ijtc-1106	124	28	audit	audit	NOUN
ijtc-1106	124	29	quality	quality	NOUN
ijtc-1106	124	30	(	(	PUNCT
ijtc-1106	124	31	x2	x2	PROPN
ijtc-1106	124	32	)	)	PUNCT
ijtc-1106	124	33	on	on	ADP
ijtc-1106	124	34	accounting	account	VERB
ijtc-1106	124	35	conservatism	conservatism	NOUN
ijtc-1106	124	36	(	(	PUNCT
ijtc-1106	124	37	y1	y1	NOUN
ijtc-1106	124	38	)	)	PUNCT
ijtc-1106	124	39	.	.	PUNCT
ijtc-1106	125	1	table	table	NOUN
ijtc-1106	125	2	3	3	NUM
ijtc-1106	125	3	displays	display	VERB
ijtc-1106	125	4	the	the	DET
ijtc-1106	125	5	outcomes	outcome	NOUN
ijtc-1106	125	6	of	of	ADP
ijtc-1106	125	7	a	a	DET
ijtc-1106	125	8	regression	regression	NOUN
ijtc-1106	125	9	study	study	NOUN
ijtc-1106	125	10	conducted	conduct	VERB
ijtc-1106	125	11	with	with	ADP
ijtc-1106	125	12	the	the	DET
ijtc-1106	125	13	spss	spss	PROPN
ijtc-1106	125	14	24	24	NUM
ijtc-1106	125	15	software	software	NOUN
ijtc-1106	125	16	,	,	PUNCT
ijtc-1106	125	17	indicating	indicate	VERB
ijtc-1106	125	18	a	a	DET
ijtc-1106	125	19	strong	strong	ADJ
ijtc-1106	125	20	impact	impact	NOUN
ijtc-1106	125	21	of	of	ADP
ijtc-1106	125	22	corporate	corporate	ADJ
ijtc-1106	125	23	governance	governance	NOUN
ijtc-1106	125	24	and	and	CCONJ
ijtc-1106	125	25	audit	audit	VERB
ijtc-1106	125	26	quality	quality	NOUN
ijtc-1106	125	27	on	on	ADP
ijtc-1106	125	28	accounting	account	VERB
ijtc-1106	125	29	conservatism	conservatism	NOUN
ijtc-1106	125	30	.	.	PUNCT
ijtc-1106	126	1	table	table	NOUN
ijtc-1106	126	2	4	4	NUM
ijtc-1106	126	3	.	.	PUNCT
ijtc-1106	127	1	multiple	multiple	ADJ
ijtc-1106	127	2	linear	linear	PROPN
ijtc-1106	127	3	regression	regression	NOUN
ijtc-1106	127	4	test	test	NOUN
ijtc-1106	127	5	results	result	NOUN
ijtc-1106	127	6	from	from	ADP
ijtc-1106	127	7	table	table	NOUN
ijtc-1106	127	8	4	4	NUM
ijtc-1106	127	9	,	,	PUNCT
ijtc-1106	127	10	it	it	PRON
ijtc-1106	127	11	can	can	AUX
ijtc-1106	127	12	be	be	AUX
ijtc-1106	127	13	concluded	conclude	VERB
ijtc-1106	127	14	that	that	SCONJ
ijtc-1106	127	15	corporate	corporate	ADJ
ijtc-1106	127	16	governance	governance	NOUN
ijtc-1106	127	17	and	and	CCONJ
ijtc-1106	127	18	audit	audit	NOUN
ijtc-1106	127	19	quality	quality	NOUN
ijtc-1106	127	20	affect	affect	VERB
ijtc-1106	127	21	accounting	account	VERB
ijtc-1106	127	22	conservatism	conservatism	NOUN
ijtc-1106	127	23	.	.	PUNCT
ijtc-1106	128	1	the	the	DET
ijtc-1106	128	2	regression	regression	NOUN
ijtc-1106	128	3	equation	equation	NOUN
ijtc-1106	128	4	is	be	AUX
ijtc-1106	128	5	:	:	PUNCT
ijtc-1106	128	6	directly	directly	ADV
ijtc-1106	128	7	y1	y1	VERB
ijtc-1106	128	8	=	=	SYM
ijtc-1106	128	9	-0.395x1	-0.395x1	PROPN
ijtc-1106	128	10	0.549x2	0.549x2	NOUN
ijtc-1106	129	1	+	+	CCONJ
ijtc-1106	129	2	e	e	NOUN
ijtc-1106	129	3	indirectly	indirectly	ADV
ijtc-1106	129	4	y1	y1	VERB
ijtc-1106	129	5	=	=	PUNCT
ijtc-1106	129	6	-0.177x1	-0.177x1	PROPN
ijtc-1106	129	7	0.549x2	0.549x2	NOUN
ijtc-1106	130	1	+	+	CCONJ
ijtc-1106	130	2	e	e	NOUN
ijtc-1106	130	3	standardized	standardized	ADJ
ijtc-1106	130	4	coefficients	coefficient	NOUN
ijtc-1106	130	5	t	t	PROPN
ijtc-1106	130	6	sig	sig	NOUN
ijtc-1106	130	7	.	.	PUNCT
ijtc-1106	131	1	beta	beta	ADJ
ijtc-1106	131	2	corporate	corporate	ADJ
ijtc-1106	131	3	governance	governance	NOUN
ijtc-1106	131	4	-0,324	-0,324	INTJ
ijtc-1106	132	1	-2,474	-2,474	PROPN
ijtc-1106	132	2	0,017	0,017	NUM
ijtc-1106	132	3	a	a	DET
ijtc-1106	132	4	dependent	dependent	ADJ
ijtc-1106	132	5	variable	variable	NOUN
ijtc-1106	132	6	:	:	PUNCT
ijtc-1106	132	7	audit	audit	NOUN
ijtc-1106	132	8	quality	quality	NOUN
ijtc-1106	132	9	standardized	standardized	ADJ
ijtc-1106	132	10	coefficients	coefficient	NOUN
ijtc-1106	132	11	t	t	PROPN
ijtc-1106	132	12	sig	sig	NOUN
ijtc-1106	132	13	.	.	PUNCT
ijtc-1106	133	1	beta	beta	ADJ
ijtc-1106	133	2	corporate	corporate	ADJ
ijtc-1106	133	3	governance	governance	NOUN
ijtc-1106	133	4	-0,395	-0,395	PROPN
ijtc-1106	134	1	-3,227	-3,227	PUNCT
ijtc-1106	134	2	0,002	0,002	NUM
ijtc-1106	134	3	audit	audit	NOUN
ijtc-1106	134	4	quality	quality	NOUN
ijtc-1106	134	5	-0,549	-0,549	PROPN
ijtc-1106	134	6	-4,483	-4,483	PROPN
ijtc-1106	134	7	0,000	0,000	NUM
ijtc-1106	134	8	a	a	DET
ijtc-1106	134	9	dependent	dependent	ADJ
ijtc-1106	134	10	variable	variable	NOUN
ijtc-1106	134	11	:	:	PUNCT
ijtc-1106	134	12	accounting	account	VERB
ijtc-1106	134	13	conservatism	conservatism	NOUN
ijtc-1106	134	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1106	134	15	the	the	DET
ijtc-1106	134	16	impact	impact	NOUN
ijtc-1106	134	17	of	of	ADP
ijtc-1106	134	18	corporate	corporate	ADJ
ijtc-1106	134	19	governance	governance	NOUN
ijtc-1106	134	20	in	in	ADP
ijtc-1106	134	21	indonesia	indonesia	PROPN
ijtc-1106	134	22	's	's	PART
ijtc-1106	134	23	biggest	big	ADJ
ijtc-1106	134	24	banks	bank	NOUN
ijtc-1106	134	25	on	on	ADP
ijtc-1106	134	26	accounting	account	VERB
ijtc-1106	134	27	conservatism	conservatism	NOUN
ijtc-1106	134	28	through	through	ADP
ijtc-1106	134	29	audit	audit	NOUN
ijtc-1106	134	30	quality	quality	NOUN
ijtc-1106	134	31	nurmansyah	nurmansyah	NOUN
ijtc-1106	134	32	361	361	NUM
ijtc-1106	134	33	|	|	ADV
ijtc-1106	134	34	ilomata	ilomata	PROPN
ijtc-1106	134	35	international	international	ADJ
ijtc-1106	134	36	journal	journal	NOUN
ijtc-1106	134	37	of	of	ADP
ijtc-1106	134	38	tax	tax	PROPN
ijtc-1106	134	39	&	&	CCONJ
ijtc-1106	134	40	accounting	accounting	PROPN
ijtc-1106	134	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1106	134	42	directly	directly	ADV
ijtc-1106	134	43	the	the	DET
ijtc-1106	134	44	study	study	NOUN
ijtc-1106	134	45	finds	find	VERB
ijtc-1106	134	46	that	that	SCONJ
ijtc-1106	134	47	corporate	corporate	ADJ
ijtc-1106	134	48	governance	governance	NOUN
ijtc-1106	134	49	has	have	VERB
ijtc-1106	134	50	a	a	DET
ijtc-1106	134	51	negative	negative	ADJ
ijtc-1106	134	52	impact	impact	NOUN
ijtc-1106	134	53	on	on	ADP
ijtc-1106	134	54	accounting	accounting	NOUN
ijtc-1106	134	55	conservatism	conservatism	NOUN
ijtc-1106	134	56	,	,	PUNCT
ijtc-1106	134	57	meaning	mean	VERB
ijtc-1106	134	58	that	that	SCONJ
ijtc-1106	134	59	stronger	strong	ADJ
ijtc-1106	134	60	corporate	corporate	ADJ
ijtc-1106	134	61	governance	governance	NOUN
ijtc-1106	134	62	leads	lead	VERB
ijtc-1106	134	63	to	to	ADP
ijtc-1106	134	64	less	less	ADJ
ijtc-1106	134	65	accounting	accounting	NOUN
ijtc-1106	134	66	conservatism	conservatism	NOUN
ijtc-1106	134	67	.	.	PUNCT
ijtc-1106	135	1	the	the	DET
ijtc-1106	135	2	study	study	NOUN
ijtc-1106	135	3	finds	find	VERB
ijtc-1106	135	4	that	that	SCONJ
ijtc-1106	135	5	corporate	corporate	ADJ
ijtc-1106	135	6	governance	governance	NOUN
ijtc-1106	135	7	has	have	VERB
ijtc-1106	135	8	a	a	DET
ijtc-1106	135	9	negative	negative	ADJ
ijtc-1106	135	10	impact	impact	NOUN
ijtc-1106	135	11	on	on	ADP
ijtc-1106	135	12	accounting	accounting	NOUN
ijtc-1106	135	13	conservatism	conservatism	NOUN
ijtc-1106	135	14	,	,	PUNCT
ijtc-1106	135	15	meaning	mean	VERB
ijtc-1106	135	16	that	that	SCONJ
ijtc-1106	135	17	stronger	strong	ADJ
ijtc-1106	135	18	corporate	corporate	ADJ
ijtc-1106	135	19	governance	governance	NOUN
ijtc-1106	135	20	leads	lead	VERB
ijtc-1106	135	21	to	to	ADP
ijtc-1106	135	22	less	less	ADJ
ijtc-1106	135	23	accounting	accounting	NOUN
ijtc-1106	135	24	conservatism	conservatism	NOUN
ijtc-1106	135	25	.	.	PUNCT
ijtc-1106	136	1	this	this	PRON
ijtc-1106	136	2	is	be	AUX
ijtc-1106	136	3	supported	support	VERB
ijtc-1106	136	4	by	by	ADP
ijtc-1106	136	5	the	the	DET
ijtc-1106	136	6	results	result	NOUN
ijtc-1106	136	7	in	in	ADP
ijtc-1106	136	8	table	table	NOUN
ijtc-1106	136	9	4	4	NUM
ijtc-1106	136	10	,	,	PUNCT
ijtc-1106	136	11	which	which	PRON
ijtc-1106	136	12	show	show	VERB
ijtc-1106	136	13	a	a	DET
ijtc-1106	136	14	p	p	NOUN
ijtc-1106	136	15	-	-	PUNCT
ijtc-1106	136	16	value	value	NOUN
ijtc-1106	136	17	of	of	ADP
ijtc-1106	136	18	0.002	0.002	NUM
ijtc-1106	136	19	<	<	X
ijtc-1106	136	20	0.05	0.05	NUM
ijtc-1106	136	21	.	.	PUNCT
ijtc-1106	137	1	therefore	therefore	ADV
ijtc-1106	137	2	,	,	PUNCT
ijtc-1106	137	3	the	the	DET
ijtc-1106	137	4	hypothesis	hypothesis	NOUN
ijtc-1106	137	5	that	that	PRON
ijtc-1106	137	6	corporate	corporate	ADJ
ijtc-1106	137	7	governance	governance	NOUN
ijtc-1106	137	8	harms	harm	VERB
ijtc-1106	137	9	accounting	account	VERB
ijtc-1106	137	10	conservatism	conservatism	NOUN
ijtc-1106	137	11	is	be	AUX
ijtc-1106	137	12	confirmed	confirm	VERB
ijtc-1106	137	13	.	.	PUNCT
ijtc-1106	138	1	additionally	additionally	ADV
ijtc-1106	138	2	,	,	PUNCT
ijtc-1106	138	3	the	the	DET
ijtc-1106	138	4	study	study	NOUN
ijtc-1106	138	5	suggests	suggest	VERB
ijtc-1106	138	6	that	that	SCONJ
ijtc-1106	138	7	audit	audit	NOUN
ijtc-1106	138	8	quality	quality	NOUN
ijtc-1106	138	9	may	may	AUX
ijtc-1106	138	10	also	also	ADV
ijtc-1106	138	11	undermine	undermine	VERB
ijtc-1106	138	12	accounting	accounting	NOUN
ijtc-1106	138	13	conservatism	conservatism	NOUN
ijtc-1106	138	14	.	.	PUNCT
ijtc-1106	139	1	table	table	NOUN
ijtc-1106	139	2	4	4	NUM
ijtc-1106	139	3	shows	show	VERB
ijtc-1106	139	4	that	that	SCONJ
ijtc-1106	139	5	stronger	strong	ADJ
ijtc-1106	139	6	audit	audit	NOUN
ijtc-1106	139	7	quality	quality	NOUN
ijtc-1106	139	8	is	be	AUX
ijtc-1106	139	9	associated	associate	VERB
ijtc-1106	139	10	with	with	ADP
ijtc-1106	139	11	lower	low	ADJ
ijtc-1106	139	12	accounting	accounting	NOUN
ijtc-1106	139	13	conservatism	conservatism	NOUN
ijtc-1106	139	14	(	(	PUNCT
ijtc-1106	139	15	p	p	X
ijtc-1106	139	16	<	<	X
ijtc-1106	139	17	0.05	0.05	NUM
ijtc-1106	139	18	)	)	PUNCT
ijtc-1106	139	19	,	,	PUNCT
ijtc-1106	139	20	supporting	support	VERB
ijtc-1106	139	21	the	the	DET
ijtc-1106	139	22	hypothesis	hypothesis	NOUN
ijtc-1106	139	23	that	that	PRON
ijtc-1106	139	24	audit	audit	NOUN
ijtc-1106	139	25	quality	quality	NOUN
ijtc-1106	139	26	affects	affect	VERB
ijtc-1106	139	27	accounting	account	VERB
ijtc-1106	139	28	conservatism	conservatism	NOUN
ijtc-1106	139	29	.	.	PUNCT
ijtc-1106	140	1	direct	direct	ADJ
ijtc-1106	140	2	and	and	CCONJ
ijtc-1106	140	3	indirect	indirect	ADJ
ijtc-1106	140	4	influence	influence	NOUN
ijtc-1106	140	5	testing	test	VERB
ijtc-1106	140	6	the	the	DET
ijtc-1106	140	7	sobel	sobel	NOUN
ijtc-1106	140	8	test	test	NOUN
ijtc-1106	140	9	can	can	AUX
ijtc-1106	140	10	be	be	AUX
ijtc-1106	140	11	used	use	VERB
ijtc-1106	140	12	to	to	PART
ijtc-1106	140	13	determine	determine	VERB
ijtc-1106	140	14	the	the	DET
ijtc-1106	140	15	direct	direct	ADJ
ijtc-1106	140	16	or	or	CCONJ
ijtc-1106	140	17	indirect	indirect	ADJ
ijtc-1106	140	18	relationship	relationship	NOUN
ijtc-1106	140	19	.	.	PUNCT
ijtc-1106	141	1	the	the	DET
ijtc-1106	141	2	sobel	sobel	PROPN
ijtc-1106	141	3	test	test	NOUN
ijtc-1106	141	4	assesses	assess	VERB
ijtc-1106	141	5	whether	whether	SCONJ
ijtc-1106	141	6	the	the	DET
ijtc-1106	141	7	corporate	corporate	ADJ
ijtc-1106	141	8	governance	governance	NOUN
ijtc-1106	141	9	variable	variable	NOUN
ijtc-1106	141	10	influences	influence	VERB
ijtc-1106	141	11	accounting	account	VERB
ijtc-1106	141	12	conservatism	conservatism	NOUN
ijtc-1106	141	13	either	either	CCONJ
ijtc-1106	141	14	directly	directly	ADV
ijtc-1106	141	15	or	or	CCONJ
ijtc-1106	141	16	indirectly	indirectly	ADV
ijtc-1106	141	17	through	through	ADP
ijtc-1106	141	18	audit	audit	NOUN
ijtc-1106	141	19	quality	quality	NOUN
ijtc-1106	141	20	.	.	PUNCT
ijtc-1106	142	1	the	the	DET
ijtc-1106	142	2	sobel	sobel	PROPN
ijtc-1106	142	3	test	test	NOUN
ijtc-1106	142	4	results	result	NOUN
ijtc-1106	142	5	indicate	indicate	VERB
ijtc-1106	142	6	a	a	DET
ijtc-1106	142	7	significance	significance	NOUN
ijtc-1106	142	8	value	value	NOUN
ijtc-1106	142	9	of	of	ADP
ijtc-1106	142	10	0.032	0.032	NUM
ijtc-1106	142	11	,	,	PUNCT
ijtc-1106	142	12	which	which	PRON
ijtc-1106	142	13	is	be	AUX
ijtc-1106	142	14	less	less	ADJ
ijtc-1106	142	15	than	than	ADP
ijtc-1106	142	16	0.05	0.05	NUM
ijtc-1106	142	17	,	,	PUNCT
ijtc-1106	142	18	suggesting	suggest	VERB
ijtc-1106	142	19	that	that	SCONJ
ijtc-1106	142	20	corporate	corporate	ADJ
ijtc-1106	142	21	governance	governance	NOUN
ijtc-1106	142	22	influences	influence	VERB
ijtc-1106	142	23	accounting	account	VERB
ijtc-1106	142	24	conservatism	conservatism	NOUN
ijtc-1106	142	25	via	via	ADP
ijtc-1106	142	26	audit	audit	NOUN
ijtc-1106	142	27	quality	quality	NOUN
ijtc-1106	142	28	.	.	PUNCT
ijtc-1106	143	1	corporate	corporate	ADJ
ijtc-1106	143	2	governance	governance	NOUN
ijtc-1106	143	3	's	's	PART
ijtc-1106	143	4	impact	impact	NOUN
ijtc-1106	143	5	on	on	ADP
ijtc-1106	143	6	audit	audit	NOUN
ijtc-1106	143	7	quality	quality	NOUN
ijtc-1106	143	8	this	this	DET
ijtc-1106	143	9	study	study	NOUN
ijtc-1106	143	10	suggests	suggest	VERB
ijtc-1106	143	11	that	that	SCONJ
ijtc-1106	143	12	corporate	corporate	ADJ
ijtc-1106	143	13	governance	governance	NOUN
ijtc-1106	143	14	negatively	negatively	ADV
ijtc-1106	143	15	impacts	impact	VERB
ijtc-1106	143	16	audit	audit	NOUN
ijtc-1106	143	17	quality	quality	NOUN
ijtc-1106	143	18	,	,	PUNCT
ijtc-1106	143	19	indicating	indicate	VERB
ijtc-1106	143	20	that	that	SCONJ
ijtc-1106	143	21	having	have	VERB
ijtc-1106	143	22	more	more	ADJ
ijtc-1106	143	23	audit	audit	NOUN
ijtc-1106	143	24	committees	committee	NOUN
ijtc-1106	143	25	can	can	AUX
ijtc-1106	143	26	enhance	enhance	VERB
ijtc-1106	143	27	audit	audit	NOUN
ijtc-1106	143	28	quality	quality	NOUN
ijtc-1106	143	29	.	.	PUNCT
ijtc-1106	144	1	defond	defond	PROPN
ijtc-1106	144	2	&	&	CCONJ
ijtc-1106	144	3	zhang	zhang	PROPN
ijtc-1106	144	4	,	,	PUNCT
ijtc-1106	144	5	(	(	PUNCT
ijtc-1106	144	6	2014	2014	NUM
ijtc-1106	144	7	)	)	PUNCT
ijtc-1106	144	8	examine	examine	VERB
ijtc-1106	144	9	the	the	DET
ijtc-1106	144	10	audit	audit	NOUN
ijtc-1106	144	11	committee	committee	NOUN
ijtc-1106	144	12	's	's	PART
ijtc-1106	144	13	function	function	NOUN
ijtc-1106	144	14	within	within	ADP
ijtc-1106	144	15	the	the	DET
ijtc-1106	144	16	audit	audit	NOUN
ijtc-1106	144	17	quality	quality	NOUN
ijtc-1106	144	18	framework	framework	NOUN
ijtc-1106	144	19	,	,	PUNCT
ijtc-1106	144	20	focusing	focus	VERB
ijtc-1106	144	21	on	on	ADP
ijtc-1106	144	22	how	how	SCONJ
ijtc-1106	144	23	it	it	PRON
ijtc-1106	144	24	assists	assist	VERB
ijtc-1106	144	25	clients	client	NOUN
ijtc-1106	144	26	in	in	ADP
ijtc-1106	144	27	attaining	attain	VERB
ijtc-1106	144	28	the	the	DET
ijtc-1106	144	29	targeted	target	VERB
ijtc-1106	144	30	audit	audit	NOUN
ijtc-1106	144	31	quality	quality	NOUN
ijtc-1106	144	32	.	.	PUNCT
ijtc-1106	145	1	zgarni	zgarni	PROPN
ijtc-1106	145	2	et	et	PROPN
ijtc-1106	145	3	al	al	PROPN
ijtc-1106	145	4	.	.	PROPN
ijtc-1106	145	5	,	,	PUNCT
ijtc-1106	145	6	(	(	PUNCT
ijtc-1106	145	7	2016	2016	NUM
ijtc-1106	145	8	)	)	PUNCT
ijtc-1106	145	9	that	that	SCONJ
ijtc-1106	145	10	the	the	DET
ijtc-1106	145	11	more	more	ADJ
ijtc-1106	145	12	meetings	meeting	NOUN
ijtc-1106	145	13	the	the	DET
ijtc-1106	145	14	audit	audit	NOUN
ijtc-1106	145	15	committee	committee	NOUN
ijtc-1106	145	16	holds	hold	VERB
ijtc-1106	145	17	,	,	PUNCT
ijtc-1106	145	18	the	the	DET
ijtc-1106	145	19	more	more	ADV
ijtc-1106	145	20	effective	effective	ADJ
ijtc-1106	145	21	it	it	PRON
ijtc-1106	145	22	will	will	AUX
ijtc-1106	145	23	be	be	AUX
ijtc-1106	145	24	in	in	ADP
ijtc-1106	145	25	carrying	carry	VERB
ijtc-1106	145	26	out	out	ADP
ijtc-1106	145	27	the	the	DET
ijtc-1106	145	28	duties	duty	NOUN
ijtc-1106	145	29	and	and	CCONJ
ijtc-1106	145	30	responsibilities	responsibility	NOUN
ijtc-1106	145	31	of	of	ADP
ijtc-1106	145	32	the	the	DET
ijtc-1106	145	33	audit	audit	NOUN
ijtc-1106	145	34	committee	committee	NOUN
ijtc-1106	145	35	,	,	PUNCT
ijtc-1106	145	36	so	so	SCONJ
ijtc-1106	145	37	that	that	SCONJ
ijtc-1106	145	38	the	the	DET
ijtc-1106	145	39	audit	audit	NOUN
ijtc-1106	145	40	quality	quality	NOUN
ijtc-1106	145	41	will	will	AUX
ijtc-1106	145	42	be	be	AUX
ijtc-1106	145	43	better	well	ADJ
ijtc-1106	145	44	.	.	PUNCT
ijtc-1106	146	1	the	the	DET
ijtc-1106	146	2	effectiveness	effectiveness	NOUN
ijtc-1106	146	3	of	of	ADP
ijtc-1106	146	4	the	the	DET
ijtc-1106	146	5	audit	audit	NOUN
ijtc-1106	146	6	committee	committee	NOUN
ijtc-1106	146	7	in	in	ADP
ijtc-1106	146	8	carrying	carry	VERB
ijtc-1106	146	9	out	out	ADP
ijtc-1106	146	10	its	its	PRON
ijtc-1106	146	11	duties	duty	NOUN
ijtc-1106	146	12	and	and	CCONJ
ijtc-1106	146	13	responsibilities	responsibility	NOUN
ijtc-1106	146	14	is	be	AUX
ijtc-1106	146	15	positively	positively	ADV
ijtc-1106	146	16	correlated	correlate	VERB
ijtc-1106	146	17	with	with	ADP
ijtc-1106	146	18	the	the	DET
ijtc-1106	146	19	frequency	frequency	NOUN
ijtc-1106	146	20	of	of	ADP
ijtc-1106	146	21	its	its	PRON
ijtc-1106	146	22	meetings	meeting	NOUN
ijtc-1106	146	23	.	.	PUNCT
ijtc-1106	147	1	therefore	therefore	ADV
ijtc-1106	147	2	,	,	PUNCT
ijtc-1106	147	3	holding	hold	VERB
ijtc-1106	147	4	more	more	ADJ
ijtc-1106	147	5	meetings	meeting	NOUN
ijtc-1106	147	6	can	can	AUX
ijtc-1106	147	7	lead	lead	VERB
ijtc-1106	147	8	to	to	ADP
ijtc-1106	147	9	better	well	ADJ
ijtc-1106	147	10	audit	audit	NOUN
ijtc-1106	147	11	quality	quality	NOUN
ijtc-1106	147	12	,	,	PUNCT
ijtc-1106	147	13	and	and	CCONJ
ijtc-1106	147	14	is	be	AUX
ijtc-1106	147	15	supported	support	VERB
ijtc-1106	147	16	by	by	ADP
ijtc-1106	147	17	research	research	NOUN
ijtc-1106	147	18	by	by	ADP
ijtc-1106	147	19	gebrayel	gebrayel	PROPN
ijtc-1106	147	20	et	et	PROPN
ijtc-1106	147	21	al	al	PROPN
ijtc-1106	147	22	.	.	PROPN
ijtc-1106	147	23	,	,	PUNCT
ijtc-1106	147	24	(	(	PUNCT
ijtc-1106	147	25	2018	2018	NUM
ijtc-1106	147	26	)	)	PUNCT
ijtc-1106	147	27	that	that	SCONJ
ijtc-1106	147	28	meetings	meeting	NOUN
ijtc-1106	147	29	,	,	PUNCT
ijtc-1106	147	30	the	the	DET
ijtc-1106	147	31	size	size	NOUN
ijtc-1106	147	32	of	of	ADP
ijtc-1106	147	33	the	the	DET
ijtc-1106	147	34	audit	audit	NOUN
ijtc-1106	147	35	committee	committee	NOUN
ijtc-1106	147	36	can	can	AUX
ijtc-1106	147	37	improve	improve	VERB
ijtc-1106	147	38	audit	audit	NOUN
ijtc-1106	147	39	h2	h2	NOUN
ijtc-1106	147	40	h1	h1	PROPN
ijtc-1106	147	41	h3	h3	VERB
ijtc-1106	147	42	β6	β6	PROPN
ijtc-1106	147	43	picture	picture	NOUN
ijtc-1106	147	44	2	2	NUM
ijtc-1106	147	45	the	the	DET
ijtc-1106	147	46	effect	effect	NOUN
ijtc-1106	147	47	of	of	ADP
ijtc-1106	147	48	corporate	corporate	ADJ
ijtc-1106	147	49	governance	governance	NOUN
ijtc-1106	147	50	on	on	ADP
ijtc-1106	147	51	accounting	account	VERB
ijtc-1106	147	52	conservatism	conservatism	NOUN
ijtc-1106	147	53	through	through	ADP
ijtc-1106	147	54	audit	audit	NOUN
ijtc-1106	147	55	quality	quality	NOUN
ijtc-1106	147	56	corporate	corporate	ADJ
ijtc-1106	147	57	governance	governance	NOUN
ijtc-1106	147	58	(	(	PUNCT
ijtc-1106	147	59	x1	x1	ADJ
ijtc-1106	147	60	)	)	PUNCT
ijtc-1106	147	61	audit	audit	NOUN
ijtc-1106	147	62	quality	quality	NOUN
ijtc-1106	147	63	(	(	PUNCT
ijtc-1106	147	64	x2	x2	NOUN
ijtc-1106	147	65	)	)	PUNCT
ijtc-1106	147	66	accounting	account	VERB
ijtc-1106	147	67	conservatism	conservatism	NOUN
ijtc-1106	147	68	(	(	PUNCT
ijtc-1106	147	69	y1	y1	NOUN
ijtc-1106	147	70	)	)	PUNCT
ijtc-1106	147	71	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1106	147	72	the	the	DET
ijtc-1106	147	73	impact	impact	NOUN
ijtc-1106	147	74	of	of	ADP
ijtc-1106	147	75	corporate	corporate	ADJ
ijtc-1106	147	76	governance	governance	NOUN
ijtc-1106	147	77	in	in	ADP
ijtc-1106	147	78	indonesia	indonesia	PROPN
ijtc-1106	147	79	's	's	PART
ijtc-1106	147	80	biggest	big	ADJ
ijtc-1106	147	81	banks	bank	NOUN
ijtc-1106	147	82	on	on	ADP
ijtc-1106	147	83	accounting	account	VERB
ijtc-1106	147	84	conservatism	conservatism	NOUN
ijtc-1106	147	85	through	through	ADP
ijtc-1106	147	86	audit	audit	NOUN
ijtc-1106	147	87	quality	quality	NOUN
ijtc-1106	147	88	nurmansyah	nurmansyah	NOUN
ijtc-1106	147	89	362	362	NUM
ijtc-1106	147	90	|	|	ADV
ijtc-1106	147	91	ilomata	ilomata	PROPN
ijtc-1106	147	92	international	international	ADJ
ijtc-1106	147	93	journal	journal	NOUN
ijtc-1106	147	94	of	of	ADP
ijtc-1106	147	95	tax	tax	PROPN
ijtc-1106	147	96	&	&	CCONJ
ijtc-1106	147	97	accounting	account	VERB
ijtc-1106	147	98	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1106	147	99	quality	quality	NOUN
ijtc-1106	147	100	,	,	PUNCT
ijtc-1106	147	101	this	this	PRON
ijtc-1106	147	102	is	be	AUX
ijtc-1106	147	103	following	follow	VERB
ijtc-1106	147	104	agency	agency	NOUN
ijtc-1106	147	105	theory	theory	NOUN
ijtc-1106	147	106	,	,	PUNCT
ijtc-1106	147	107	agent	agent	NOUN
ijtc-1106	147	108	and	and	CCONJ
ijtc-1106	147	109	principle	principle	NOUN
ijtc-1106	147	110	conflicts	conflict	NOUN
ijtc-1106	147	111	require	require	VERB
ijtc-1106	147	112	an	an	DET
ijtc-1106	147	113	audit	audit	NOUN
ijtc-1106	147	114	committee	committee	NOUN
ijtc-1106	147	115	as	as	ADP
ijtc-1106	147	116	an	an	DET
ijtc-1106	147	117	arbiter	arbiter	NOUN
ijtc-1106	147	118	in	in	ADP
ijtc-1106	147	119	overcoming	overcome	VERB
ijtc-1106	147	120	existing	exist	VERB
ijtc-1106	147	121	problems	problem	NOUN
ijtc-1106	147	122	,	,	PUNCT
ijtc-1106	147	123	by	by	ADP
ijtc-1106	147	124	often	often	ADV
ijtc-1106	147	125	conducting	conduct	VERB
ijtc-1106	147	126	meetings	meeting	NOUN
ijtc-1106	147	127	so	so	SCONJ
ijtc-1106	147	128	that	that	SCONJ
ijtc-1106	147	129	they	they	PRON
ijtc-1106	147	130	better	well	ADV
ijtc-1106	147	131	understand	understand	VERB
ijtc-1106	147	132	the	the	DET
ijtc-1106	147	133	problem	problem	NOUN
ijtc-1106	147	134	so	so	SCONJ
ijtc-1106	147	135	that	that	SCONJ
ijtc-1106	147	136	it	it	PRON
ijtc-1106	147	137	can	can	AUX
ijtc-1106	147	138	be	be	AUX
ijtc-1106	147	139	resolved	resolve	VERB
ijtc-1106	147	140	.	.	PUNCT
ijtc-1106	148	1	however	however	ADV
ijtc-1106	148	2	,	,	PUNCT
ijtc-1106	148	3	it	it	PRON
ijtc-1106	148	4	is	be	AUX
ijtc-1106	148	5	not	not	PART
ijtc-1106	148	6	following	follow	VERB
ijtc-1106	148	7	research	research	NOUN
ijtc-1106	148	8	conducted	conduct	VERB
ijtc-1106	148	9	by	by	ADP
ijtc-1106	148	10	hasan	hasan	PROPN
ijtc-1106	148	11	et	et	PROPN
ijtc-1106	148	12	al	al	PROPN
ijtc-1106	148	13	.	.	PROPN
ijtc-1106	148	14	,	,	PUNCT
ijtc-1106	148	15	(	(	PUNCT
ijtc-1106	148	16	2020	2020	NUM
ijtc-1106	148	17	)	)	PUNCT
ijtc-1106	148	18	that	that	PRON
ijtc-1106	148	19	audit	audit	NOUN
ijtc-1106	148	20	meetings	meeting	NOUN
ijtc-1106	148	21	(	(	PUNCT
ijtc-1106	148	22	describing	describe	VERB
ijtc-1106	148	23	good	good	ADJ
ijtc-1106	148	24	governance	governance	NOUN
ijtc-1106	148	25	)	)	PUNCT
ijtc-1106	148	26	do	do	AUX
ijtc-1106	148	27	not	not	PART
ijtc-1106	148	28	affect	affect	VERB
ijtc-1106	148	29	audit	audit	NOUN
ijtc-1106	148	30	quality	quality	NOUN
ijtc-1106	148	31	,	,	PUNCT
ijtc-1106	148	32	meaning	mean	VERB
ijtc-1106	148	33	that	that	SCONJ
ijtc-1106	148	34	the	the	PRON
ijtc-1106	148	35	greater	great	ADJ
ijtc-1106	148	36	the	the	DET
ijtc-1106	148	37	number	number	NOUN
ijtc-1106	148	38	of	of	ADP
ijtc-1106	148	39	audit	audit	NOUN
ijtc-1106	148	40	committee	committee	NOUN
ijtc-1106	148	41	meetings	meeting	NOUN
ijtc-1106	148	42	,	,	PUNCT
ijtc-1106	148	43	the	the	PRON
ijtc-1106	148	44	less	less	ADV
ijtc-1106	148	45	likely	likely	ADJ
ijtc-1106	148	46	it	it	PRON
ijtc-1106	148	47	is	be	AUX
ijtc-1106	148	48	to	to	PART
ijtc-1106	148	49	employ	employ	VERB
ijtc-1106	148	50	a	a	DET
ijtc-1106	148	51	robust	robust	ADJ
ijtc-1106	148	52	external	external	ADJ
ijtc-1106	148	53	monitoring	monitoring	NOUN
ijtc-1106	148	54	mechanism	mechanism	NOUN
ijtc-1106	148	55	and	and	CCONJ
ijtc-1106	148	56	is	be	AUX
ijtc-1106	148	57	supported	support	VERB
ijtc-1106	148	58	by	by	ADP
ijtc-1106	148	59	research	research	NOUN
ijtc-1106	148	60	alqatamin	alqatamin	NOUN
ijtc-1106	148	61	,	,	PUNCT
ijtc-1106	148	62	(	(	PUNCT
ijtc-1106	148	63	2018	2018	NUM
ijtc-1106	148	64	)	)	PUNCT
ijtc-1106	148	65	.	.	PUNCT
ijtc-1106	149	1	good	good	ADJ
ijtc-1106	149	2	corporate	corporate	ADJ
ijtc-1106	149	3	governance	governance	NOUN
ijtc-1106	149	4	in	in	ADP
ijtc-1106	149	5	the	the	DET
ijtc-1106	149	6	indonesian	indonesian	ADJ
ijtc-1106	149	7	banking	banking	NOUN
ijtc-1106	149	8	industry	industry	NOUN
ijtc-1106	149	9	enhances	enhance	VERB
ijtc-1106	149	10	audit	audit	NOUN
ijtc-1106	149	11	quality	quality	NOUN
ijtc-1106	149	12	by	by	ADP
ijtc-1106	149	13	facilitating	facilitate	VERB
ijtc-1106	149	14	effective	effective	ADJ
ijtc-1106	149	15	oversight	oversight	NOUN
ijtc-1106	149	16	of	of	ADP
ijtc-1106	149	17	the	the	DET
ijtc-1106	149	18	audit	audit	NOUN
ijtc-1106	149	19	process	process	NOUN
ijtc-1106	149	20	.	.	PUNCT
ijtc-1106	150	1	robust	robust	ADJ
ijtc-1106	150	2	corporate	corporate	ADJ
ijtc-1106	150	3	governance	governance	NOUN
ijtc-1106	150	4	can	can	AUX
ijtc-1106	150	5	promote	promote	VERB
ijtc-1106	150	6	transparency	transparency	NOUN
ijtc-1106	150	7	,	,	PUNCT
ijtc-1106	150	8	accountability	accountability	NOUN
ijtc-1106	150	9	,	,	PUNCT
ijtc-1106	150	10	and	and	CCONJ
ijtc-1106	150	11	integrity	integrity	NOUN
ijtc-1106	150	12	in	in	ADP
ijtc-1106	150	13	conducting	conduct	VERB
ijtc-1106	150	14	audits	audits	NOUN
ijtc-1106	150	15	,	,	PUNCT
ijtc-1106	150	16	enhancing	enhance	VERB
ijtc-1106	150	17	audit	audit	NOUN
ijtc-1106	150	18	quality	quality	NOUN
ijtc-1106	150	19	in	in	ADP
ijtc-1106	150	20	the	the	DET
ijtc-1106	150	21	banking	banking	NOUN
ijtc-1106	150	22	sector	sector	NOUN
ijtc-1106	150	23	.	.	PUNCT
ijtc-1106	151	1	the	the	DET
ijtc-1106	151	2	effect	effect	NOUN
ijtc-1106	151	3	of	of	ADP
ijtc-1106	151	4	corporate	corporate	ADJ
ijtc-1106	151	5	governance	governance	NOUN
ijtc-1106	151	6	on	on	ADP
ijtc-1106	151	7	accounting	account	VERB
ijtc-1106	151	8	conservatism	conservatism	NOUN
ijtc-1106	151	9	this	this	DET
ijtc-1106	151	10	study	study	NOUN
ijtc-1106	151	11	indicates	indicate	VERB
ijtc-1106	151	12	that	that	SCONJ
ijtc-1106	151	13	corporate	corporate	ADJ
ijtc-1106	151	14	governance	governance	NOUN
ijtc-1106	151	15	negatively	negatively	ADV
ijtc-1106	151	16	impacts	impact	VERB
ijtc-1106	151	17	accounting	account	VERB
ijtc-1106	151	18	conservatism	conservatism	NOUN
ijtc-1106	151	19	.	.	PUNCT
ijtc-1106	152	1	specifically	specifically	ADV
ijtc-1106	152	2	,	,	PUNCT
ijtc-1106	152	3	the	the	DET
ijtc-1106	152	4	findings	finding	NOUN
ijtc-1106	152	5	indicate	indicate	VERB
ijtc-1106	152	6	that	that	SCONJ
ijtc-1106	152	7	as	as	SCONJ
ijtc-1106	152	8	the	the	DET
ijtc-1106	152	9	audit	audit	NOUN
ijtc-1106	152	10	committee	committee	NOUN
ijtc-1106	152	11	becomes	become	VERB
ijtc-1106	152	12	more	more	ADV
ijtc-1106	152	13	involved	involved	ADJ
ijtc-1106	152	14	,	,	PUNCT
ijtc-1106	152	15	bank	bank	NOUN
ijtc-1106	152	16	management	management	NOUN
ijtc-1106	152	17	becomes	become	VERB
ijtc-1106	152	18	less	less	ADV
ijtc-1106	152	19	conservative	conservative	ADJ
ijtc-1106	152	20	.	.	PUNCT
ijtc-1106	153	1	in	in	ADP
ijtc-1106	153	2	highly	highly	ADV
ijtc-1106	153	3	competitive	competitive	ADJ
ijtc-1106	153	4	environments	environment	NOUN
ijtc-1106	153	5	,	,	PUNCT
ijtc-1106	153	6	some	some	DET
ijtc-1106	153	7	companies	company	NOUN
ijtc-1106	153	8	may	may	AUX
ijtc-1106	153	9	be	be	AUX
ijtc-1106	153	10	motivated	motivate	VERB
ijtc-1106	153	11	to	to	PART
ijtc-1106	153	12	present	present	VERB
ijtc-1106	153	13	more	more	ADV
ijtc-1106	153	14	favorable	favorable	ADJ
ijtc-1106	153	15	financial	financial	ADJ
ijtc-1106	153	16	performance	performance	NOUN
ijtc-1106	153	17	to	to	PART
ijtc-1106	153	18	attract	attract	VERB
ijtc-1106	153	19	investors	investor	NOUN
ijtc-1106	153	20	or	or	CCONJ
ijtc-1106	153	21	shareholders	shareholder	NOUN
ijtc-1106	153	22	.	.	PUNCT
ijtc-1106	154	1	this	this	PRON
ijtc-1106	154	2	may	may	AUX
ijtc-1106	154	3	encourage	encourage	VERB
ijtc-1106	154	4	them	they	PRON
ijtc-1106	154	5	to	to	PART
ijtc-1106	154	6	adopt	adopt	VERB
ijtc-1106	154	7	a	a	DET
ijtc-1106	154	8	less	less	ADV
ijtc-1106	154	9	conservative	conservative	ADJ
ijtc-1106	154	10	approach	approach	NOUN
ijtc-1106	154	11	in	in	ADP
ijtc-1106	154	12	their	their	PRON
ijtc-1106	154	13	accounting	accounting	NOUN
ijtc-1106	154	14	(	(	PUNCT
ijtc-1106	154	15	nurmansyah	nurmansyah	NOUN
ijtc-1106	154	16	et	et	PROPN
ijtc-1106	154	17	al	al	PROPN
ijtc-1106	154	18	.	.	PROPN
ijtc-1106	154	19	,	,	PUNCT
ijtc-1106	154	20	2019	2019	NUM
ijtc-1106	154	21	)	)	PUNCT
ijtc-1106	154	22	.	.	PUNCT
ijtc-1106	155	1	the	the	DET
ijtc-1106	155	2	results	result	NOUN
ijtc-1106	155	3	of	of	ADP
ijtc-1106	155	4	this	this	DET
ijtc-1106	155	5	study	study	NOUN
ijtc-1106	155	6	follow	follow	VERB
ijtc-1106	155	7	the	the	DET
ijtc-1106	155	8	research	research	NOUN
ijtc-1106	155	9	of	of	ADP
ijtc-1106	155	10	widiatmoko	widiatmoko	PROPN
ijtc-1106	155	11	et	et	PROPN
ijtc-1106	155	12	al	al	PROPN
ijtc-1106	155	13	.	.	PROPN
ijtc-1106	156	1	(	(	PUNCT
ijtc-1106	156	2	2020	2020	NUM
ijtc-1106	156	3	)	)	PUNCT
ijtc-1106	156	4	,	,	PUNCT
ijtc-1106	156	5	which	which	PRON
ijtc-1106	156	6	showed	show	VERB
ijtc-1106	156	7	that	that	SCONJ
ijtc-1106	156	8	corporate	corporate	ADJ
ijtc-1106	156	9	governance	governance	NOUN
ijtc-1106	156	10	had	have	VERB
ijtc-1106	156	11	a	a	DET
ijtc-1106	156	12	notable	notable	ADJ
ijtc-1106	156	13	adverse	adverse	ADJ
ijtc-1106	156	14	effect	effect	NOUN
ijtc-1106	156	15	on	on	ADP
ijtc-1106	156	16	accounting	account	VERB
ijtc-1106	156	17	conservatism	conservatism	NOUN
ijtc-1106	156	18	.	.	PUNCT
ijtc-1106	157	1	nasr	nasr	PROPN
ijtc-1106	157	2	&	&	CCONJ
ijtc-1106	157	3	ntim	ntim	PROPN
ijtc-1106	157	4	,	,	PUNCT
ijtc-1106	157	5	(	(	PUNCT
ijtc-1106	157	6	2018	2018	NUM
ijtc-1106	157	7	)	)	PUNCT
ijtc-1106	157	8	stated	state	VERB
ijtc-1106	157	9	that	that	SCONJ
ijtc-1106	157	10	there	there	PRON
ijtc-1106	157	11	is	be	VERB
ijtc-1106	157	12	an	an	DET
ijtc-1106	157	13	influence	influence	NOUN
ijtc-1106	157	14	between	between	ADP
ijtc-1106	157	15	corporate	corporate	ADJ
ijtc-1106	157	16	governance	governance	NOUN
ijtc-1106	157	17	and	and	CCONJ
ijtc-1106	157	18	accounting	accounting	NOUN
ijtc-1106	157	19	conservatism	conservatism	NOUN
ijtc-1106	157	20	.	.	PUNCT
ijtc-1106	158	1	audit	audit	NOUN
ijtc-1106	158	2	quality	quality	NOUN
ijtc-1106	158	3	's	's	PART
ijtc-1106	158	4	impact	impact	NOUN
ijtc-1106	158	5	on	on	ADP
ijtc-1106	158	6	accounting	account	VERB
ijtc-1106	158	7	conservatism	conservatism	NOUN
ijtc-1106	158	8	this	this	DET
ijtc-1106	158	9	study	study	NOUN
ijtc-1106	158	10	found	find	VERB
ijtc-1106	158	11	that	that	SCONJ
ijtc-1106	158	12	audit	audit	NOUN
ijtc-1106	158	13	quality	quality	NOUN
ijtc-1106	158	14	negatively	negatively	ADV
ijtc-1106	158	15	impacts	impact	VERB
ijtc-1106	158	16	accounting	account	VERB
ijtc-1106	158	17	conservatism	conservatism	NOUN
ijtc-1106	158	18	.	.	PUNCT
ijtc-1106	159	1	increasing	increase	VERB
ijtc-1106	159	2	audit	audit	NOUN
ijtc-1106	159	3	quality	quality	NOUN
ijtc-1106	159	4	leads	lead	VERB
ijtc-1106	159	5	to	to	ADP
ijtc-1106	159	6	more	more	ADJ
ijtc-1106	159	7	accounting	accounting	NOUN
ijtc-1106	159	8	conservatism	conservatism	NOUN
ijtc-1106	159	9	.	.	PUNCT
ijtc-1106	160	1	this	this	PRON
ijtc-1106	160	2	means	mean	VERB
ijtc-1106	160	3	that	that	SCONJ
ijtc-1106	160	4	the	the	DET
ijtc-1106	160	5	increasing	increase	VERB
ijtc-1106	160	6	audit	audit	NOUN
ijtc-1106	160	7	quality	quality	NOUN
ijtc-1106	160	8	causes	cause	VERB
ijtc-1106	160	9	an	an	DET
ijtc-1106	160	10	increase	increase	NOUN
ijtc-1106	160	11	in	in	ADP
ijtc-1106	160	12	accounting	accounting	NOUN
ijtc-1106	160	13	conservatism	conservatism	NOUN
ijtc-1106	160	14	.	.	PUNCT
ijtc-1106	161	1	the	the	DET
ijtc-1106	161	2	results	result	NOUN
ijtc-1106	161	3	of	of	ADP
ijtc-1106	161	4	this	this	DET
ijtc-1106	161	5	study	study	NOUN
ijtc-1106	161	6	are	be	AUX
ijtc-1106	161	7	supported	support	VERB
ijtc-1106	161	8	by	by	ADP
ijtc-1106	161	9	sultana	sultana	NOUN
ijtc-1106	161	10	,	,	PUNCT
ijtc-1106	161	11	(	(	PUNCT
ijtc-1106	161	12	2015	2015	NUM
ijtc-1106	161	13	)	)	PUNCT
ijtc-1106	161	14	research	research	NOUN
ijtc-1106	161	15	,	,	PUNCT
ijtc-1106	161	16	also	also	ADV
ijtc-1106	161	17	states	state	VERB
ijtc-1106	161	18	that	that	SCONJ
ijtc-1106	161	19	investors	investor	NOUN
ijtc-1106	161	20	will	will	AUX
ijtc-1106	161	21	be	be	AUX
ijtc-1106	161	22	more	more	ADV
ijtc-1106	161	23	likely	likely	ADJ
ijtc-1106	161	24	to	to	ADP
ijtc-1106	161	25	conservative	conservative	ADJ
ijtc-1106	161	26	accounting	accounting	NOUN
ijtc-1106	161	27	data	datum	NOUN
ijtc-1106	161	28	generated	generate	VERB
ijtc-1106	161	29	from	from	ADP
ijtc-1106	161	30	large	large	ADJ
ijtc-1106	161	31	kap	kap	NOUN
ijtc-1106	161	32	(	(	PUNCT
ijtc-1106	161	33	audit	audit	NOUN
ijtc-1106	161	34	quality	quality	NOUN
ijtc-1106	161	35	)	)	PUNCT
ijtc-1106	161	36	.	.	PUNCT
ijtc-1106	162	1	the	the	DET
ijtc-1106	162	2	results	result	NOUN
ijtc-1106	162	3	of	of	ADP
ijtc-1106	162	4	this	this	DET
ijtc-1106	162	5	study	study	NOUN
ijtc-1106	162	6	are	be	AUX
ijtc-1106	162	7	supported	support	VERB
ijtc-1106	162	8	by	by	ADP
ijtc-1106	162	9	research	research	NOUN
ijtc-1106	162	10	by	by	ADP
ijtc-1106	162	11	padmawati	padmawati	NOUN
ijtc-1106	162	12	&	&	CCONJ
ijtc-1106	162	13	fachrurrozie	fachrurrozie	PROPN
ijtc-1106	162	14	,	,	PUNCT
ijtc-1106	162	15	(	(	PUNCT
ijtc-1106	162	16	2015	2015	NUM
ijtc-1106	162	17	)	)	PUNCT
ijtc-1106	162	18	where	where	SCONJ
ijtc-1106	162	19	audit	audit	NOUN
ijtc-1106	162	20	quality	quality	NOUN
ijtc-1106	162	21	affects	affect	VERB
ijtc-1106	162	22	accounting	account	VERB
ijtc-1106	162	23	conservatism	conservatism	NOUN
ijtc-1106	162	24	.	.	PUNCT
ijtc-1106	163	1	the	the	DET
ijtc-1106	163	2	role	role	NOUN
ijtc-1106	163	3	of	of	ADP
ijtc-1106	163	4	corporate	corporate	ADJ
ijtc-1106	163	5	governance	governance	NOUN
ijtc-1106	163	6	in	in	ADP
ijtc-1106	163	7	improving	improve	VERB
ijtc-1106	163	8	audit	audit	NOUN
ijtc-1106	163	9	quality	quality	NOUN
ijtc-1106	163	10	in	in	ADP
ijtc-1106	163	11	the	the	DET
ijtc-1106	163	12	indonesian	indonesian	ADJ
ijtc-1106	163	13	banking	banking	NOUN
ijtc-1106	163	14	industry	industry	NOUN
ijtc-1106	163	15	.	.	PUNCT
ijtc-1106	164	1	in	in	ADP
ijtc-1106	164	2	addition	addition	NOUN
ijtc-1106	164	3	,	,	PUNCT
ijtc-1106	164	4	the	the	DET
ijtc-1106	164	5	results	result	NOUN
ijtc-1106	164	6	of	of	ADP
ijtc-1106	164	7	this	this	DET
ijtc-1106	164	8	study	study	NOUN
ijtc-1106	164	9	are	be	AUX
ijtc-1106	164	10	also	also	ADV
ijtc-1106	164	11	expected	expect	VERB
ijtc-1106	164	12	to	to	PART
ijtc-1106	164	13	provide	provide	VERB
ijtc-1106	164	14	policy	policy	NOUN
ijtc-1106	164	15	recommendations	recommendation	NOUN
ijtc-1106	164	16	to	to	PART
ijtc-1106	164	17	improve	improve	VERB
ijtc-1106	164	18	corporate	corporate	ADJ
ijtc-1106	164	19	governance	governance	NOUN
ijtc-1106	164	20	practices	practice	NOUN
ijtc-1106	164	21	and	and	CCONJ
ijtc-1106	164	22	audit	audit	NOUN
ijtc-1106	164	23	quality	quality	NOUN
ijtc-1106	164	24	in	in	ADP
ijtc-1106	164	25	the	the	DET
ijtc-1106	164	26	indonesian	indonesian	ADJ
ijtc-1106	164	27	banking	banking	NOUN
ijtc-1106	164	28	industry	industry	NOUN
ijtc-1106	164	29	and	and	CCONJ
ijtc-1106	164	30	positively	positively	ADV
ijtc-1106	164	31	contribute	contribute	VERB
ijtc-1106	164	32	to	to	ADP
ijtc-1106	164	33	the	the	DET
ijtc-1106	164	34	development	development	NOUN
ijtc-1106	164	35	of	of	ADP
ijtc-1106	164	36	the	the	DET
ijtc-1106	164	37	banking	banking	NOUN
ijtc-1106	164	38	industry	industry	NOUN
ijtc-1106	164	39	in	in	ADP
ijtc-1106	164	40	indonesia	indonesia	PROPN
ijtc-1106	164	41	.	.	PUNCT
ijtc-1106	165	1	high	high	ADJ
ijtc-1106	165	2	-	-	PUNCT
ijtc-1106	165	3	quality	quality	NOUN
ijtc-1106	165	4	audits	audits	NOUN
ijtc-1106	165	5	can	can	AUX
ijtc-1106	165	6	provide	provide	VERB
ijtc-1106	165	7	confidence	confidence	NOUN
ijtc-1106	165	8	in	in	ADP
ijtc-1106	165	9	the	the	DET
ijtc-1106	165	10	reliability	reliability	NOUN
ijtc-1106	165	11	of	of	ADP
ijtc-1106	165	12	the	the	DET
ijtc-1106	165	13	company	company	NOUN
ijtc-1106	165	14	's	's	PART
ijtc-1106	165	15	financial	financial	ADJ
ijtc-1106	165	16	statements	statement	NOUN
ijtc-1106	165	17	,	,	PUNCT
ijtc-1106	165	18	thereby	thereby	ADV
ijtc-1106	165	19	encouraging	encourage	VERB
ijtc-1106	165	20	the	the	DET
ijtc-1106	165	21	application	application	NOUN
ijtc-1106	165	22	of	of	ADP
ijtc-1106	165	23	conservative	conservative	ADJ
ijtc-1106	165	24	accounting	accounting	NOUN
ijtc-1106	165	25	practices	practice	NOUN
ijtc-1106	165	26	to	to	PART
ijtc-1106	165	27	avoid	avoid	VERB
ijtc-1106	165	28	potential	potential	ADJ
ijtc-1106	165	29	distortion	distortion	NOUN
ijtc-1106	165	30	of	of	ADP
ijtc-1106	165	31	financial	financial	ADJ
ijtc-1106	165	32	information	information	NOUN
ijtc-1106	165	33	.	.	PUNCT
ijtc-1106	166	1	careful	careful	ADJ
ijtc-1106	166	2	and	and	CCONJ
ijtc-1106	166	3	detailed	detailed	ADJ
ijtc-1106	166	4	audits	audits	NOUN
ijtc-1106	166	5	will	will	AUX
ijtc-1106	166	6	strengthen	strengthen	VERB
ijtc-1106	166	7	the	the	DET
ijtc-1106	166	8	practice	practice	NOUN
ijtc-1106	166	9	of	of	ADP
ijtc-1106	166	10	accounting	account	VERB
ijtc-1106	166	11	conservatism	conservatism	NOUN
ijtc-1106	166	12	,	,	PUNCT
ijtc-1106	166	13	prioritizing	prioritize	VERB
ijtc-1106	166	14	prudence	prudence	NOUN
ijtc-1106	166	15	in	in	ADP
ijtc-1106	166	16	revenue	revenue	NOUN
ijtc-1106	166	17	and	and	CCONJ
ijtc-1106	166	18	loss	loss	NOUN
ijtc-1106	166	19	recognition.this	recognition.this	PRON
ijtc-1106	166	20	research	research	NOUN
ijtc-1106	166	21	contradicts	contradict	VERB
ijtc-1106	166	22	the	the	DET
ijtc-1106	166	23	results	result	NOUN
ijtc-1106	166	24	of	of	ADP
ijtc-1106	166	25	sultana	sultana	NOUN
ijtc-1106	166	26	,	,	PUNCT
ijtc-1106	166	27	(	(	PUNCT
ijtc-1106	166	28	2015	2015	NUM
ijtc-1106	166	29	)	)	PUNCT
ijtc-1106	166	30	which	which	PRON
ijtc-1106	166	31	states	state	VERB
ijtc-1106	166	32	that	that	SCONJ
ijtc-1106	166	33	audit	audit	NOUN
ijtc-1106	166	34	quality	quality	NOUN
ijtc-1106	166	35	does	do	AUX
ijtc-1106	166	36	not	not	PART
ijtc-1106	166	37	affect	affect	VERB
ijtc-1106	166	38	accounting	account	VERB
ijtc-1106	166	39	conservatism	conservatism	NOUN
ijtc-1106	166	40	.	.	PUNCT
ijtc-1106	167	1	audit	audit	NOUN
ijtc-1106	167	2	quality	quality	NOUN
ijtc-1106	167	3	has	have	VERB
ijtc-1106	167	4	no	no	DET
ijtc-1106	167	5	impact	impact	NOUN
ijtc-1106	167	6	on	on	ADP
ijtc-1106	167	7	accounting	account	VERB
ijtc-1106	167	8	conservatism	conservatism	NOUN
ijtc-1106	167	9	in	in	ADP
ijtc-1106	167	10	indonesia	indonesia	PROPN
ijtc-1106	167	11	due	due	ADP
ijtc-1106	167	12	to	to	ADP
ijtc-1106	167	13	the	the	DET
ijtc-1106	167	14	strict	strict	ADJ
ijtc-1106	167	15	oversight	oversight	NOUN
ijtc-1106	167	16	of	of	ADP
ijtc-1106	167	17	banks	bank	NOUN
ijtc-1106	167	18	by	by	ADP
ijtc-1106	167	19	the	the	DET
ijtc-1106	167	20	ojk	ojk	NOUN
ijtc-1106	167	21	and	and	CCONJ
ijtc-1106	167	22	bank	bank	PROPN
ijtc-1106	167	23	indonesia	indonesia	PROPN
ijtc-1106	167	24	.	.	PUNCT
ijtc-1106	168	1	government	government	NOUN
ijtc-1106	168	2	oversight	oversight	NOUN
ijtc-1106	168	3	ensures	ensure	VERB
ijtc-1106	168	4	that	that	SCONJ
ijtc-1106	168	5	banks	bank	NOUN
ijtc-1106	168	6	adhere	adhere	VERB
ijtc-1106	168	7	to	to	ADP
ijtc-1106	168	8	the	the	DET
ijtc-1106	168	9	precautionary	precautionary	ADJ
ijtc-1106	168	10	principle	principle	NOUN
ijtc-1106	168	11	to	to	PART
ijtc-1106	168	12	prevent	prevent	VERB
ijtc-1106	168	13	any	any	DET
ijtc-1106	168	14	impact	impact	NOUN
ijtc-1106	168	15	on	on	ADP
ijtc-1106	168	16	accounting	account	VERB
ijtc-1106	168	17	conservatism	conservatism	NOUN
ijtc-1106	168	18	due	due	ADP
ijtc-1106	168	19	to	to	ADP
ijtc-1106	168	20	audit	audit	NOUN
ijtc-1106	168	21	quality	quality	NOUN
ijtc-1106	168	22	.	.	PUNCT
ijtc-1106	169	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1106	169	2	the	the	DET
ijtc-1106	169	3	impact	impact	NOUN
ijtc-1106	169	4	of	of	ADP
ijtc-1106	169	5	corporate	corporate	ADJ
ijtc-1106	169	6	governance	governance	NOUN
ijtc-1106	169	7	in	in	ADP
ijtc-1106	169	8	indonesia	indonesia	PROPN
ijtc-1106	169	9	's	's	PART
ijtc-1106	169	10	biggest	big	ADJ
ijtc-1106	169	11	banks	bank	NOUN
ijtc-1106	169	12	on	on	ADP
ijtc-1106	169	13	accounting	account	VERB
ijtc-1106	169	14	conservatism	conservatism	NOUN
ijtc-1106	169	15	through	through	ADP
ijtc-1106	169	16	audit	audit	NOUN
ijtc-1106	169	17	quality	quality	NOUN
ijtc-1106	169	18	nurmansyah	nurmansyah	NOUN
ijtc-1106	169	19	363	363	NUM
ijtc-1106	169	20	|	|	ADV
ijtc-1106	169	21	ilomata	ilomata	PROPN
ijtc-1106	169	22	international	international	ADJ
ijtc-1106	169	23	journal	journal	NOUN
ijtc-1106	169	24	of	of	ADP
ijtc-1106	169	25	tax	tax	PROPN
ijtc-1106	169	26	&	&	CCONJ
ijtc-1106	169	27	accounting	accounting	PROPN
ijtc-1106	169	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1106	169	29	the	the	DET
ijtc-1106	169	30	effect	effect	NOUN
ijtc-1106	169	31	of	of	ADP
ijtc-1106	169	32	corporate	corporate	ADJ
ijtc-1106	169	33	governance	governance	NOUN
ijtc-1106	169	34	on	on	ADP
ijtc-1106	169	35	accounting	account	VERB
ijtc-1106	169	36	conservatism	conservatism	NOUN
ijtc-1106	169	37	through	through	ADP
ijtc-1106	169	38	audit	audit	NOUN
ijtc-1106	169	39	quality	quality	NOUN
ijtc-1106	169	40	corporate	corporate	ADJ
ijtc-1106	169	41	governance	governance	NOUN
ijtc-1106	169	42	impacts	impact	NOUN
ijtc-1106	169	43	accounting	account	VERB
ijtc-1106	169	44	conservatism	conservatism	NOUN
ijtc-1106	169	45	via	via	ADP
ijtc-1106	169	46	audit	audit	NOUN
ijtc-1106	169	47	quality	quality	NOUN
ijtc-1106	169	48	,	,	PUNCT
ijtc-1106	169	49	as	as	SCONJ
ijtc-1106	169	50	demonstrated	demonstrate	VERB
ijtc-1106	169	51	by	by	ADP
ijtc-1106	169	52	this	this	DET
ijtc-1106	169	53	study	study	NOUN
ijtc-1106	169	54	.	.	PUNCT
ijtc-1106	170	1	audit	audit	NOUN
ijtc-1106	170	2	quality	quality	NOUN
ijtc-1106	170	3	can	can	AUX
ijtc-1106	170	4	moderate	moderate	VERB
ijtc-1106	170	5	the	the	DET
ijtc-1106	170	6	relationship	relationship	NOUN
ijtc-1106	170	7	between	between	ADP
ijtc-1106	170	8	corporate	corporate	ADJ
ijtc-1106	170	9	governance	governance	NOUN
ijtc-1106	170	10	and	and	CCONJ
ijtc-1106	170	11	accounting	accounting	NOUN
ijtc-1106	170	12	conservatism	conservatism	NOUN
ijtc-1106	170	13	.	.	PUNCT
ijtc-1106	171	1	with	with	ADP
ijtc-1106	171	2	high	high	ADJ
ijtc-1106	171	3	audit	audit	NOUN
ijtc-1106	171	4	quality	quality	NOUN
ijtc-1106	171	5	,	,	PUNCT
ijtc-1106	171	6	the	the	DET
ijtc-1106	171	7	relationship	relationship	NOUN
ijtc-1106	171	8	between	between	ADP
ijtc-1106	171	9	good	good	ADJ
ijtc-1106	171	10	corporate	corporate	ADJ
ijtc-1106	171	11	governance	governance	NOUN
ijtc-1106	171	12	practices	practice	NOUN
ijtc-1106	171	13	and	and	CCONJ
ijtc-1106	171	14	accounting	accounting	NOUN
ijtc-1106	171	15	conservatism	conservatism	NOUN
ijtc-1106	171	16	will	will	AUX
ijtc-1106	171	17	be	be	AUX
ijtc-1106	171	18	stronger	strong	ADJ
ijtc-1106	171	19	because	because	SCONJ
ijtc-1106	171	20	high	high	ADJ
ijtc-1106	171	21	audit	audit	NOUN
ijtc-1106	171	22	quality	quality	NOUN
ijtc-1106	171	23	can	can	AUX
ijtc-1106	171	24	strengthen	strengthen	VERB
ijtc-1106	171	25	confidence	confidence	NOUN
ijtc-1106	171	26	in	in	ADP
ijtc-1106	171	27	the	the	DET
ijtc-1106	171	28	financial	financial	ADJ
ijtc-1106	171	29	information	information	NOUN
ijtc-1106	171	30	presented	present	VERB
ijtc-1106	171	31	by	by	ADP
ijtc-1106	171	32	the	the	DET
ijtc-1106	171	33	company	company	NOUN
ijtc-1106	171	34	.	.	PUNCT
ijtc-1106	172	1	this	this	DET
ijtc-1106	172	2	study	study	NOUN
ijtc-1106	172	3	provides	provide	VERB
ijtc-1106	172	4	a	a	DET
ijtc-1106	172	5	new	new	ADJ
ijtc-1106	172	6	understanding	understanding	NOUN
ijtc-1106	172	7	of	of	ADP
ijtc-1106	172	8	the	the	DET
ijtc-1106	172	9	importance	importance	NOUN
ijtc-1106	172	10	of	of	ADP
ijtc-1106	172	11	the	the	DET
ijtc-1106	172	12	relationship	relationship	NOUN
ijtc-1106	172	13	between	between	ADP
ijtc-1106	172	14	corporate	corporate	ADJ
ijtc-1106	172	15	governance	governance	NOUN
ijtc-1106	172	16	,	,	PUNCT
ijtc-1106	172	17	audit	audit	NOUN
ijtc-1106	172	18	quality	quality	NOUN
ijtc-1106	172	19	,	,	PUNCT
ijtc-1106	172	20	and	and	CCONJ
ijtc-1106	172	21	accounting	account	VERB
ijtc-1106	172	22	conservatism	conservatism	NOUN
ijtc-1106	172	23	in	in	ADP
ijtc-1106	172	24	indonesia	indonesia	PROPN
ijtc-1106	172	25	's	's	PART
ijtc-1106	172	26	banking	banking	NOUN
ijtc-1106	172	27	industry	industry	NOUN
ijtc-1106	172	28	.	.	PUNCT
ijtc-1106	173	1	the	the	DET
ijtc-1106	173	2	results	result	NOUN
ijtc-1106	173	3	suggest	suggest	VERB
ijtc-1106	173	4	that	that	SCONJ
ijtc-1106	173	5	banking	banking	NOUN
ijtc-1106	173	6	businesses	business	NOUN
ijtc-1106	173	7	should	should	AUX
ijtc-1106	173	8	focus	focus	VERB
ijtc-1106	173	9	on	on	ADP
ijtc-1106	173	10	investing	invest	VERB
ijtc-1106	173	11	in	in	ADP
ijtc-1106	173	12	audit	audit	NOUN
ijtc-1106	173	13	methods	method	NOUN
ijtc-1106	173	14	that	that	PRON
ijtc-1106	173	15	adhere	adhere	VERB
ijtc-1106	173	16	to	to	ADP
ijtc-1106	173	17	high	high	ADJ
ijtc-1106	173	18	standards	standard	NOUN
ijtc-1106	173	19	and	and	CCONJ
ijtc-1106	173	20	promote	promote	VERB
ijtc-1106	173	21	the	the	DET
ijtc-1106	173	22	establishment	establishment	NOUN
ijtc-1106	173	23	of	of	ADP
ijtc-1106	173	24	robust	robust	ADJ
ijtc-1106	173	25	corporate	corporate	ADJ
ijtc-1106	173	26	governance	governance	NOUN
ijtc-1106	173	27	to	to	PART
ijtc-1106	173	28	enhance	enhance	VERB
ijtc-1106	173	29	financial	financial	ADJ
ijtc-1106	173	30	stability	stability	NOUN
ijtc-1106	173	31	and	and	CCONJ
ijtc-1106	173	32	stakeholder	stakeholder	NOUN
ijtc-1106	173	33	confidence	confidence	NOUN
ijtc-1106	173	34	.	.	PUNCT
ijtc-1106	174	1	conclusion	conclusion	NOUN
ijtc-1106	174	2	corporate	corporate	ADJ
ijtc-1106	174	3	governance	governance	NOUN
ijtc-1106	174	4	affects	affect	VERB
ijtc-1106	174	5	accounting	account	VERB
ijtc-1106	174	6	conservatism	conservatism	NOUN
ijtc-1106	174	7	through	through	ADP
ijtc-1106	174	8	audit	audit	NOUN
ijtc-1106	174	9	quality	quality	NOUN
ijtc-1106	174	10	.	.	PUNCT
ijtc-1106	175	1	when	when	SCONJ
ijtc-1106	175	2	good	good	ADJ
ijtc-1106	175	3	corporate	corporate	ADJ
ijtc-1106	175	4	governance	governance	NOUN
ijtc-1106	175	5	practices	practice	NOUN
ijtc-1106	175	6	are	be	AUX
ijtc-1106	175	7	well	well	ADV
ijtc-1106	175	8	implemented	implement	VERB
ijtc-1106	175	9	,	,	PUNCT
ijtc-1106	175	10	it	it	PRON
ijtc-1106	175	11	can	can	AUX
ijtc-1106	175	12	create	create	VERB
ijtc-1106	175	13	a	a	DET
ijtc-1106	175	14	favorable	favorable	ADJ
ijtc-1106	175	15	environment	environment	NOUN
ijtc-1106	175	16	for	for	ADP
ijtc-1106	175	17	improving	improve	VERB
ijtc-1106	175	18	audit	audit	NOUN
ijtc-1106	175	19	quality	quality	NOUN
ijtc-1106	175	20	.	.	PUNCT
ijtc-1106	176	1	high	high	ADJ
ijtc-1106	176	2	audit	audit	NOUN
ijtc-1106	176	3	quality	quality	NOUN
ijtc-1106	176	4	will	will	AUX
ijtc-1106	176	5	help	help	VERB
ijtc-1106	176	6	ensure	ensure	VERB
ijtc-1106	176	7	that	that	SCONJ
ijtc-1106	176	8	the	the	DET
ijtc-1106	176	9	financial	financial	ADJ
ijtc-1106	176	10	statements	statement	NOUN
ijtc-1106	176	11	of	of	ADP
ijtc-1106	176	12	banking	banking	NOUN
ijtc-1106	176	13	companies	company	NOUN
ijtc-1106	176	14	reflect	reflect	VERB
ijtc-1106	176	15	their	their	PRON
ijtc-1106	176	16	true	true	ADJ
ijtc-1106	176	17	financial	financial	ADJ
ijtc-1106	176	18	condition	condition	NOUN
ijtc-1106	176	19	and	and	CCONJ
ijtc-1106	176	20	reduce	reduce	VERB
ijtc-1106	176	21	the	the	DET
ijtc-1106	176	22	risk	risk	NOUN
ijtc-1106	176	23	of	of	ADP
ijtc-1106	176	24	manipulation	manipulation	NOUN
ijtc-1106	176	25	or	or	CCONJ
ijtc-1106	176	26	misuse	misuse	NOUN
ijtc-1106	176	27	of	of	ADP
ijtc-1106	176	28	financial	financial	ADJ
ijtc-1106	176	29	information	information	NOUN
ijtc-1106	176	30	.	.	PUNCT
ijtc-1106	177	1	in	in	ADP
ijtc-1106	177	2	addition	addition	NOUN
ijtc-1106	177	3	,	,	PUNCT
ijtc-1106	177	4	research	research	NOUN
ijtc-1106	177	5	also	also	ADV
ijtc-1106	177	6	shows	show	VERB
ijtc-1106	177	7	that	that	SCONJ
ijtc-1106	177	8	higher	high	ADJ
ijtc-1106	177	9	accounting	accounting	NOUN
ijtc-1106	177	10	conservatism	conservatism	NOUN
ijtc-1106	177	11	in	in	ADP
ijtc-1106	177	12	the	the	DET
ijtc-1106	177	13	banking	banking	NOUN
ijtc-1106	177	14	industry	industry	NOUN
ijtc-1106	177	15	can	can	AUX
ijtc-1106	177	16	benefit	benefit	VERB
ijtc-1106	177	17	stakeholders	stakeholder	NOUN
ijtc-1106	177	18	,	,	PUNCT
ijtc-1106	177	19	such	such	ADJ
ijtc-1106	177	20	as	as	ADP
ijtc-1106	177	21	investors	investor	NOUN
ijtc-1106	177	22	,	,	PUNCT
ijtc-1106	177	23	regulators	regulator	NOUN
ijtc-1106	177	24	,	,	PUNCT
ijtc-1106	177	25	and	and	CCONJ
ijtc-1106	177	26	creditors	creditor	NOUN
ijtc-1106	177	27	.	.	PUNCT
ijtc-1106	178	1	accounting	account	VERB
ijtc-1106	178	2	conservatism	conservatism	NOUN
ijtc-1106	178	3	can	can	AUX
ijtc-1106	178	4	increase	increase	VERB
ijtc-1106	178	5	the	the	DET
ijtc-1106	178	6	confidence	confidence	NOUN
ijtc-1106	178	7	and	and	CCONJ
ijtc-1106	178	8	reliability	reliability	NOUN
ijtc-1106	178	9	of	of	ADP
ijtc-1106	178	10	the	the	DET
ijtc-1106	178	11	financial	financial	ADJ
ijtc-1106	178	12	information	information	NOUN
ijtc-1106	178	13	presented	present	VERB
ijtc-1106	178	14	,	,	PUNCT
ijtc-1106	178	15	thus	thus	ADV
ijtc-1106	178	16	helping	help	VERB
ijtc-1106	178	17	to	to	PART
ijtc-1106	178	18	reduce	reduce	VERB
ijtc-1106	178	19	uncertainty	uncertainty	NOUN
ijtc-1106	178	20	and	and	CCONJ
ijtc-1106	178	21	promote	promote	VERB
ijtc-1106	178	22	better	well	ADJ
ijtc-1106	178	23	investment	investment	NOUN
ijtc-1106	178	24	decisions	decision	NOUN
ijtc-1106	178	25	.	.	PUNCT
ijtc-1106	179	1	therefore	therefore	ADV
ijtc-1106	179	2	,	,	PUNCT
ijtc-1106	179	3	banking	banking	NOUN
ijtc-1106	179	4	companies	company	NOUN
ijtc-1106	179	5	need	need	VERB
ijtc-1106	179	6	to	to	PART
ijtc-1106	179	7	consider	consider	VERB
ijtc-1106	179	8	implementing	implement	VERB
ijtc-1106	179	9	good	good	ADJ
ijtc-1106	179	10	corporate	corporate	ADJ
ijtc-1106	179	11	governance	governance	NOUN
ijtc-1106	179	12	practices	practice	NOUN
ijtc-1106	179	13	through	through	ADP
ijtc-1106	179	14	strict	strict	ADJ
ijtc-1106	179	15	supervision	supervision	NOUN
ijtc-1106	179	16	and	and	CCONJ
ijtc-1106	179	17	transparency	transparency	NOUN
ijtc-1106	179	18	in	in	ADP
ijtc-1106	179	19	financial	financial	ADJ
ijtc-1106	179	20	reporting	reporting	NOUN
ijtc-1106	179	21	to	to	PART
ijtc-1106	179	22	improve	improve	VERB
ijtc-1106	179	23	accounting	accounting	NOUN
ijtc-1106	179	24	conservatism	conservatism	NOUN
ijtc-1106	179	25	and	and	CCONJ
ijtc-1106	179	26	audit	audit	NOUN
ijtc-1106	179	27	quality	quality	NOUN
ijtc-1106	179	28	,	,	PUNCT
ijtc-1106	179	29	thus	thus	ADV
ijtc-1106	179	30	providing	provide	VERB
ijtc-1106	179	31	long	long	ADJ
ijtc-1106	179	32	-	-	PUNCT
ijtc-1106	179	33	term	term	NOUN
ijtc-1106	179	34	benefits	benefit	NOUN
ijtc-1106	179	35	for	for	ADP
ijtc-1106	179	36	all	all	DET
ijtc-1106	179	37	stakeholders	stakeholder	NOUN
ijtc-1106	179	38	.	.	PUNCT
ijtc-1106	180	1	this	this	DET
ijtc-1106	180	2	research	research	NOUN
ijtc-1106	180	3	aims	aim	VERB
ijtc-1106	180	4	to	to	PART
ijtc-1106	180	5	enhance	enhance	VERB
ijtc-1106	180	6	the	the	DET
ijtc-1106	180	7	banking	banking	NOUN
ijtc-1106	180	8	industry	industry	NOUN
ijtc-1106	180	9	in	in	ADP
ijtc-1106	180	10	indonesia	indonesia	PROPN
ijtc-1106	180	11	by	by	ADP
ijtc-1106	180	12	exploring	explore	VERB
ijtc-1106	180	13	the	the	DET
ijtc-1106	180	14	impact	impact	NOUN
ijtc-1106	180	15	of	of	ADP
ijtc-1106	180	16	audit	audit	NOUN
ijtc-1106	180	17	quality	quality	NOUN
ijtc-1106	180	18	and	and	CCONJ
ijtc-1106	180	19	corporate	corporate	ADJ
ijtc-1106	180	20	governance	governance	NOUN
ijtc-1106	180	21	on	on	ADP
ijtc-1106	180	22	accounting	account	VERB
ijtc-1106	180	23	conservatism	conservatism	NOUN
ijtc-1106	180	24	.	.	PUNCT
ijtc-1106	181	1	the	the	DET
ijtc-1106	181	2	findings	finding	NOUN
ijtc-1106	181	3	offer	offer	VERB
ijtc-1106	181	4	valuable	valuable	ADJ
ijtc-1106	181	5	insights	insight	NOUN
ijtc-1106	181	6	for	for	ADP
ijtc-1106	181	7	stakeholders	stakeholder	NOUN
ijtc-1106	181	8	in	in	ADP
ijtc-1106	181	9	the	the	DET
ijtc-1106	181	10	banking	banking	NOUN
ijtc-1106	181	11	industry	industry	NOUN
ijtc-1106	181	12	,	,	PUNCT
ijtc-1106	181	13	regulators	regulator	NOUN
ijtc-1106	181	14	,	,	PUNCT
ijtc-1106	181	15	and	and	CCONJ
ijtc-1106	181	16	the	the	DET
ijtc-1106	181	17	academic	academic	ADJ
ijtc-1106	181	18	community	community	NOUN
ijtc-1106	181	19	.	.	PUNCT
ijtc-1106	182	1	additionally	additionally	ADV
ijtc-1106	182	2	,	,	PUNCT
ijtc-1106	182	3	this	this	DET
ijtc-1106	182	4	study	study	NOUN
ijtc-1106	182	5	's	's	PART
ijtc-1106	182	6	results	result	NOUN
ijtc-1106	182	7	are	be	AUX
ijtc-1106	182	8	anticipated	anticipate	VERB
ijtc-1106	182	9	to	to	PART
ijtc-1106	182	10	establish	establish	VERB
ijtc-1106	182	11	a	a	DET
ijtc-1106	182	12	basis	basis	NOUN
ijtc-1106	182	13	for	for	ADP
ijtc-1106	182	14	enhancing	enhance	VERB
ijtc-1106	182	15	accounting	accounting	NOUN
ijtc-1106	182	16	conservatism	conservatism	NOUN
ijtc-1106	182	17	practices	practice	NOUN
ijtc-1106	182	18	,	,	PUNCT
ijtc-1106	182	19	ultimately	ultimately	ADV
ijtc-1106	182	20	enhancing	enhance	VERB
ijtc-1106	182	21	financial	financial	ADJ
ijtc-1106	182	22	information	information	NOUN
ijtc-1106	182	23	quality	quality	NOUN
ijtc-1106	182	24	and	and	CCONJ
ijtc-1106	182	25	transparency	transparency	NOUN
ijtc-1106	182	26	in	in	ADP
ijtc-1106	182	27	indonesia	indonesia	PROPN
ijtc-1106	182	28	's	's	PART
ijtc-1106	182	29	banking	banking	NOUN
ijtc-1106	182	30	industry	industry	NOUN
ijtc-1106	182	31	.	.	PUNCT
ijtc-1106	183	1	reference	reference	PROPN
ijtc-1106	183	2	abbasi	abbasi	PROPN
ijtc-1106	183	3	,	,	PUNCT
ijtc-1106	183	4	k.	k.	PROPN
ijtc-1106	183	5	,	,	PUNCT
ijtc-1106	183	6	alam	alam	PROPN
ijtc-1106	183	7	,	,	PUNCT
ijtc-1106	183	8	a.	a.	PROPN
ijtc-1106	183	9	,	,	PUNCT
ijtc-1106	183	10	&	&	CCONJ
ijtc-1106	183	11	bhuiyan	bhuiyan	PROPN
ijtc-1106	183	12	,	,	PUNCT
ijtc-1106	183	13	m.	m.	PROPN
ijtc-1106	183	14	b.	b.	PROPN
ijtc-1106	183	15	u.	u.	PROPN
ijtc-1106	183	16	(	(	PUNCT
ijtc-1106	183	17	2020	2020	NUM
ijtc-1106	183	18	)	)	PUNCT
ijtc-1106	183	19	.	.	PUNCT
ijtc-1106	184	1	audit	audit	NOUN
ijtc-1106	184	2	committees	committee	NOUN
ijtc-1106	184	3	,	,	PUNCT
ijtc-1106	184	4	female	female	ADJ
ijtc-1106	184	5	directors	director	NOUN
ijtc-1106	184	6	and	and	CCONJ
ijtc-1106	184	7	the	the	DET
ijtc-1106	184	8	types	type	NOUN
ijtc-1106	184	9	of	of	ADP
ijtc-1106	184	10	female	female	ADJ
ijtc-1106	184	11	and	and	CCONJ
ijtc-1106	184	12	male	male	ADJ
ijtc-1106	184	13	financial	financial	ADJ
ijtc-1106	184	14	experts	expert	NOUN
ijtc-1106	184	15	:	:	PUNCT
ijtc-1106	184	16	further	further	ADJ
ijtc-1106	184	17	evidence	evidence	NOUN
ijtc-1106	184	18	.	.	PUNCT
ijtc-1106	185	1	journal	journal	NOUN
ijtc-1106	185	2	of	of	ADP
ijtc-1106	185	3	business	business	NOUN
ijtc-1106	185	4	research	research	NOUN
ijtc-1106	185	5	,	,	PUNCT
ijtc-1106	185	6	114(april	114(april	NUM
ijtc-1106	185	7	)	)	PUNCT
ijtc-1106	185	8	,	,	PUNCT
ijtc-1106	185	9	186–197	186–197	NUM
ijtc-1106	185	10	.	.	PUNCT
ijtc-1106	186	1	https://doi.org/10.1016/j.jbusres.2020.04.013	https://doi.org/10.1016/j.jbusres.2020.04.013	VERB
ijtc-1106	186	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1106	186	3	the	the	DET
ijtc-1106	186	4	impact	impact	NOUN
ijtc-1106	186	5	of	of	ADP
ijtc-1106	186	6	corporate	corporate	ADJ
ijtc-1106	186	7	governance	governance	NOUN
ijtc-1106	186	8	in	in	ADP
ijtc-1106	186	9	indonesia	indonesia	PROPN
ijtc-1106	186	10	's	's	PART
ijtc-1106	186	11	biggest	big	ADJ
ijtc-1106	186	12	banks	bank	NOUN
ijtc-1106	186	13	on	on	ADP
ijtc-1106	186	14	accounting	account	VERB
ijtc-1106	186	15	conservatism	conservatism	NOUN
ijtc-1106	186	16	through	through	ADP
ijtc-1106	186	17	audit	audit	NOUN
ijtc-1106	186	18	quality	quality	NOUN
ijtc-1106	186	19	nurmansyah	nurmansyah	NOUN
ijtc-1106	186	20	364	364	NUM
ijtc-1106	186	21	|	|	ADV
ijtc-1106	186	22	ilomata	ilomata	PROPN
ijtc-1106	186	23	international	international	ADJ
ijtc-1106	186	24	journal	journal	NOUN
ijtc-1106	186	25	of	of	ADP
ijtc-1106	186	26	tax	tax	PROPN
ijtc-1106	186	27	&	&	CCONJ
ijtc-1106	186	28	accounting	accounting	PROPN
ijtc-1106	186	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1106	186	30	almutairi	almutairi	NOUN
ijtc-1106	186	31	,	,	PUNCT
ijtc-1106	186	32	a.	a.	PROPN
ijtc-1106	186	33	r.	r.	PROPN
ijtc-1106	186	34	,	,	PUNCT
ijtc-1106	186	35	&	&	CCONJ
ijtc-1106	186	36	quttainah	quttainah	PROPN
ijtc-1106	186	37	,	,	PUNCT
ijtc-1106	186	38	m.	m.	NOUN
ijtc-1106	186	39	a.	a.	NOUN
ijtc-1106	186	40	(	(	PUNCT
ijtc-1106	186	41	2019	2019	NUM
ijtc-1106	186	42	)	)	PUNCT
ijtc-1106	186	43	.	.	PUNCT
ijtc-1106	187	1	corporate	corporate	ADJ
ijtc-1106	187	2	governance	governance	NOUN
ijtc-1106	187	3	and	and	CCONJ
ijtc-1106	187	4	accounting	account	VERB
ijtc-1106	187	5	conservatism	conservatism	NOUN
ijtc-1106	187	6	in	in	ADP
ijtc-1106	187	7	islamic	islamic	ADJ
ijtc-1106	187	8	banks	bank	NOUN
ijtc-1106	187	9	.	.	PUNCT
ijtc-1106	188	1	thunderbird	thunderbird	PROPN
ijtc-1106	188	2	international	international	PROPN
ijtc-1106	188	3	business	business	PROPN
ijtc-1106	188	4	review	review	PROPN
ijtc-1106	188	5	,	,	PUNCT
ijtc-1106	188	6	61(5	61(5	NUM
ijtc-1106	188	7	)	)	PUNCT
ijtc-1106	188	8	,	,	PUNCT
ijtc-1106	188	9	745–764	745–764	NUM
ijtc-1106	188	10	.	.	PUNCT
ijtc-1106	189	1	https://doi.org/10.1002/tie.22063	https://doi.org/10.1002/tie.22063	PROPN
ijtc-1106	189	2	alqatamin	alqatamin	PROPN
ijtc-1106	189	3	,	,	PUNCT
ijtc-1106	189	4	r.	r.	PROPN
ijtc-1106	189	5	m.	m.	PROPN
ijtc-1106	189	6	(	(	PUNCT
ijtc-1106	189	7	2018	2018	NUM
ijtc-1106	189	8	)	)	PUNCT
ijtc-1106	189	9	.	.	PUNCT
ijtc-1106	190	1	audit	audit	NOUN
ijtc-1106	190	2	committee	committee	NOUN
ijtc-1106	190	3	effectiveness	effectiveness	NOUN
ijtc-1106	190	4	and	and	CCONJ
ijtc-1106	190	5	company	company	NOUN
ijtc-1106	190	6	performance	performance	NOUN
ijtc-1106	190	7	:	:	PUNCT
ijtc-1106	190	8	evidence	evidence	NOUN
ijtc-1106	190	9	from	from	ADP
ijtc-1106	190	10	jordan	jordan	PROPN
ijtc-1106	190	11	.	.	PUNCT
ijtc-1106	191	1	accounting	accounting	NOUN
ijtc-1106	191	2	and	and	CCONJ
ijtc-1106	191	3	finance	finance	NOUN
ijtc-1106	191	4	research	research	NOUN
ijtc-1106	191	5	,	,	PUNCT
ijtc-1106	191	6	7(2	7(2	NUM
ijtc-1106	191	7	)	)	PUNCT
ijtc-1106	191	8	,	,	PUNCT
ijtc-1106	191	9	48	48	NUM
ijtc-1106	191	10	.	.	PUNCT
ijtc-1106	192	1	https://doi.org/10.5430/afr.v7n2p48	https://doi.org/10.5430/afr.v7n2p48	NOUN
ijtc-1106	192	2	chen	chen	PROPN
ijtc-1106	192	3	,	,	PUNCT
ijtc-1106	192	4	l.	l.	PROPN
ijtc-1106	192	5	,	,	PUNCT
ijtc-1106	192	6	ng	ng	PROPN
ijtc-1106	192	7	,	,	PUNCT
ijtc-1106	192	8	j.	j.	PROPN
ijtc-1106	192	9	,	,	PUNCT
ijtc-1106	192	10	&	&	CCONJ
ijtc-1106	192	11	tsang	tsang	PROPN
ijtc-1106	192	12	,	,	PUNCT
ijtc-1106	192	13	a.	a.	PROPN
ijtc-1106	192	14	(	(	PUNCT
ijtc-1106	192	15	2015	2015	NUM
ijtc-1106	192	16	)	)	PUNCT
ijtc-1106	192	17	.	.	PUNCT
ijtc-1106	193	1	the	the	DET
ijtc-1106	193	2	effect	effect	NOUN
ijtc-1106	193	3	of	of	ADP
ijtc-1106	193	4	mandatory	mandatory	ADJ
ijtc-1106	193	5	ifrs	ifrs	NOUN
ijtc-1106	193	6	adoption	adoption	NOUN
ijtc-1106	193	7	on	on	ADP
ijtc-1106	193	8	international	international	ADJ
ijtc-1106	193	9	cross	cross	NOUN
ijtc-1106	193	10	-	-	NOUN
ijtc-1106	193	11	listings	listing	NOUN
ijtc-1106	193	12	.	.	PUNCT
ijtc-1106	194	1	accounting	accounting	NOUN
ijtc-1106	194	2	review	review	PROPN
ijtc-1106	194	3	,	,	PUNCT
ijtc-1106	194	4	90(4	90(4	NUM
ijtc-1106	194	5	)	)	PUNCT
ijtc-1106	194	6	,	,	PUNCT
ijtc-1106	194	7	1395–1435	1395–1435	NUM
ijtc-1106	194	8	.	.	PUNCT
ijtc-1106	195	1	https://doi.org/10.2308/accr-50982	https://doi.org/10.2308/accr-50982	PROPN
ijtc-1106	195	2	darwanto	darwanto	PROPN
ijtc-1106	195	3	,	,	PUNCT
ijtc-1106	195	4	&	&	CCONJ
ijtc-1106	195	5	chariri	chariri	PROPN
ijtc-1106	195	6	,	,	PUNCT
ijtc-1106	195	7	a.	a.	NOUN
ijtc-1106	195	8	(	(	PUNCT
ijtc-1106	195	9	2019	2019	NUM
ijtc-1106	195	10	)	)	PUNCT
ijtc-1106	195	11	.	.	PUNCT
ijtc-1106	196	1	corporate	corporate	ADJ
ijtc-1106	196	2	governance	governance	NOUN
ijtc-1106	196	3	and	and	CCONJ
ijtc-1106	196	4	financial	financial	ADJ
ijtc-1106	196	5	performance	performance	NOUN
ijtc-1106	196	6	in	in	ADP
ijtc-1106	196	7	islamic	islamic	ADJ
ijtc-1106	196	8	banks	bank	NOUN
ijtc-1106	196	9	:	:	PUNCT
ijtc-1106	196	10	the	the	DET
ijtc-1106	196	11	role	role	NOUN
ijtc-1106	196	12	of	of	ADP
ijtc-1106	196	13	the	the	DET
ijtc-1106	196	14	sharia	sharia	PROPN
ijtc-1106	196	15	supervisory	supervisory	ADJ
ijtc-1106	196	16	board	board	NOUN
ijtc-1106	196	17	in	in	ADP
ijtc-1106	196	18	multiple	multiple	ADJ
ijtc-1106	196	19	-	-	PUNCT
ijtc-1106	196	20	layer	layer	NOUN
ijtc-1106	196	21	management	management	NOUN
ijtc-1106	196	22	.	.	PUNCT
ijtc-1106	197	1	banks	bank	NOUN
ijtc-1106	197	2	and	and	CCONJ
ijtc-1106	197	3	bank	bank	NOUN
ijtc-1106	197	4	systems	system	NOUN
ijtc-1106	197	5	,	,	PUNCT
ijtc-1106	197	6	14(4	14(4	NUM
ijtc-1106	197	7	)	)	PUNCT
ijtc-1106	197	8	,	,	PUNCT
ijtc-1106	197	9	183–191	183–191	NUM
ijtc-1106	197	10	.	.	PUNCT
ijtc-1106	198	1	https://doi.org/10.21511/bbs.14(4).2019.17	https://doi.org/10.21511/bbs.14(4).2019.17	PRON
ijtc-1106	198	2	daryaei	daryaei	NOUN
ijtc-1106	198	3	,	,	PUNCT
ijtc-1106	198	4	a.	a.	NOUN
ijtc-1106	198	5	a.	a.	PROPN
ijtc-1106	198	6	,	,	PUNCT
ijtc-1106	198	7	fattahi	fattahi	PROPN
ijtc-1106	198	8	,	,	PUNCT
ijtc-1106	198	9	y.	y.	PROPN
ijtc-1106	198	10	,	,	PUNCT
ijtc-1106	198	11	hasani	hasani	PROPN
ijtc-1106	198	12	,	,	PUNCT
ijtc-1106	198	13	r.	r.	PROPN
ijtc-1106	198	14	,	,	PUNCT
ijtc-1106	198	15	&	&	CCONJ
ijtc-1106	198	16	sadeqi	sadeqi	PROPN
ijtc-1106	198	17	,	,	PUNCT
ijtc-1106	198	18	h.	h.	PROPN
ijtc-1106	198	19	(	(	PUNCT
ijtc-1106	198	20	2020	2020	NUM
ijtc-1106	198	21	)	)	PUNCT
ijtc-1106	198	22	.	.	PUNCT
ijtc-1106	199	1	value	value	NOUN
ijtc-1106	199	2	of	of	ADP
ijtc-1106	199	3	cash	cash	NOUN
ijtc-1106	199	4	and	and	CCONJ
ijtc-1106	199	5	accounting	accounting	NOUN
ijtc-1106	199	6	conservatism	conservatism	NOUN
ijtc-1106	199	7	:	:	PUNCT
ijtc-1106	199	8	the	the	DET
ijtc-1106	199	9	role	role	NOUN
ijtc-1106	199	10	of	of	ADP
ijtc-1106	199	11	audit	audit	NOUN
ijtc-1106	199	12	quality	quality	NOUN
ijtc-1106	199	13	and	and	CCONJ
ijtc-1106	199	14	firm	firm	ADJ
ijtc-1106	199	15	growth	growth	NOUN
ijtc-1106	199	16	.	.	PUNCT
ijtc-1106	200	1	cogent	cogent	NOUN
ijtc-1106	200	2	economics	economic	NOUN
ijtc-1106	200	3	and	and	CCONJ
ijtc-1106	200	4	finance	finance	NOUN
ijtc-1106	200	5	,	,	PUNCT
ijtc-1106	200	6	8(1	8(1	NOUN
ijtc-1106	200	7	)	)	PUNCT
ijtc-1106	200	8	.	.	PUNCT
ijtc-1106	201	1	https://doi.org/10.1080/23322039.2020.1816281	https://doi.org/10.1080/23322039.2020.1816281	PROPN
ijtc-1106	201	2	deangelo	deangelo	PROPN
ijtc-1106	201	3	,	,	PUNCT
ijtc-1106	201	4	l.	l.	PROPN
ijtc-1106	201	5	e.	e.	PROPN
ijtc-1106	201	6	(	(	PUNCT
ijtc-1106	201	7	1981	1981	NUM
ijtc-1106	201	8	)	)	PUNCT
ijtc-1106	201	9	.	.	PUNCT
ijtc-1106	202	1	auditor	auditor	NOUN
ijtc-1106	202	2	size	size	NOUN
ijtc-1106	202	3	and	and	CCONJ
ijtc-1106	202	4	audit	audit	NOUN
ijtc-1106	202	5	fees	fee	NOUN
ijtc-1106	202	6	.	.	PUNCT
ijtc-1106	203	1	journal	journal	NOUN
ijtc-1106	203	2	of	of	ADP
ijtc-1106	203	3	accounting	accounting	NOUN
ijtc-1106	203	4	and	and	CCONJ
ijtc-1106	203	5	economics	economic	NOUN
ijtc-1106	203	6	,	,	PUNCT
ijtc-1106	203	7	3(3	3(3	NUM
ijtc-1106	203	8	)	)	PUNCT
ijtc-1106	203	9	,	,	PUNCT
ijtc-1106	203	10	183	183	NUM
ijtc-1106	203	11	–	–	SYM
ijtc-1106	203	12	199	199	NUM
ijtc-1106	203	13	.	.	PUNCT
ijtc-1106	204	1	deangelo	deangelo	PROPN
ijtc-1106	204	2	,	,	PUNCT
ijtc-1106	204	3	l.	l.	PROPN
ijtc-1106	204	4	e.	e.	PROPN
ijtc-1106	204	5	(	(	PUNCT
ijtc-1106	204	6	1986	1986	NUM
ijtc-1106	204	7	)	)	PUNCT
ijtc-1106	204	8	.	.	PUNCT
ijtc-1106	205	1	accounting	accounting	NOUN
ijtc-1106	205	2	numbers	number	NOUN
ijtc-1106	205	3	as	as	ADP
ijtc-1106	205	4	market	market	NOUN
ijtc-1106	205	5	valuation	valuation	NOUN
ijtc-1106	205	6	substitutes	substitute	NOUN
ijtc-1106	205	7	:	:	PUNCT
ijtc-1106	205	8	a	a	DET
ijtc-1106	205	9	study	study	NOUN
ijtc-1106	205	10	of	of	ADP
ijtc-1106	205	11	management	management	NOUN
ijtc-1106	205	12	buyouts	buyout	NOUN
ijtc-1106	205	13	of	of	ADP
ijtc-1106	205	14	public	public	ADJ
ijtc-1106	205	15	stockholders	stockholder	NOUN
ijtc-1106	205	16	.	.	PUNCT
ijtc-1106	206	1	the	the	DET
ijtc-1106	206	2	accounting	accounting	NOUN
ijtc-1106	206	3	review	review	PROPN
ijtc-1106	206	4	,	,	PUNCT
ijtc-1106	206	5	61(3	61(3	NUM
ijtc-1106	206	6	)	)	PUNCT
ijtc-1106	206	7	,	,	PUNCT
ijtc-1106	206	8	400–420	400–420	NUM
ijtc-1106	206	9	.	.	PUNCT
ijtc-1106	207	1	defond	defond	NOUN
ijtc-1106	207	2	,	,	PUNCT
ijtc-1106	207	3	m.	m.	NOUN
ijtc-1106	207	4	,	,	PUNCT
ijtc-1106	207	5	&	&	CCONJ
ijtc-1106	207	6	zhang	zhang	PROPN
ijtc-1106	207	7	,	,	PUNCT
ijtc-1106	207	8	j.	j.	PROPN
ijtc-1106	207	9	(	(	PUNCT
ijtc-1106	207	10	2014	2014	NUM
ijtc-1106	207	11	)	)	PUNCT
ijtc-1106	207	12	.	.	PUNCT
ijtc-1106	208	1	a	a	DET
ijtc-1106	208	2	review	review	NOUN
ijtc-1106	208	3	of	of	ADP
ijtc-1106	208	4	archival	archival	NOUN
ijtc-1106	208	5	auditing	auditing	NOUN
ijtc-1106	208	6	research	research	NOUN
ijtc-1106	208	7	.	.	PUNCT
ijtc-1106	209	1	journal	journal	NOUN
ijtc-1106	209	2	of	of	ADP
ijtc-1106	209	3	accounting	accounting	NOUN
ijtc-1106	209	4	and	and	CCONJ
ijtc-1106	209	5	economics	economic	NOUN
ijtc-1106	209	6	,	,	PUNCT
ijtc-1106	209	7	58(2–3	58(2–3	PROPN
ijtc-1106	209	8	)	)	PUNCT
ijtc-1106	209	9	,	,	PUNCT
ijtc-1106	209	10	275–326	275–326	NUM
ijtc-1106	209	11	.	.	PUNCT
ijtc-1106	210	1	https://doi.org/10.1016/j.jacceco.2014.09.002	https://doi.org/10.1016/j.jacceco.2014.09.002	NOUN
ijtc-1106	210	2	dichev	dichev	PROPN
ijtc-1106	210	3	,	,	PUNCT
ijtc-1106	210	4	i.	i.	PROPN
ijtc-1106	210	5	d.	d.	PROPN
ijtc-1106	210	6	,	,	PUNCT
ijtc-1106	210	7	graham	graham	PROPN
ijtc-1106	210	8	,	,	PUNCT
ijtc-1106	210	9	j.	j.	PROPN
ijtc-1106	210	10	r.	r.	PROPN
ijtc-1106	210	11	,	,	PUNCT
ijtc-1106	210	12	harvey	harvey	PROPN
ijtc-1106	210	13	,	,	PUNCT
ijtc-1106	210	14	c.	c.	PROPN
ijtc-1106	210	15	r.	r.	PROPN
ijtc-1106	210	16	,	,	PUNCT
ijtc-1106	210	17	&	&	CCONJ
ijtc-1106	210	18	rajgopal	rajgopal	PROPN
ijtc-1106	210	19	,	,	PUNCT
ijtc-1106	210	20	s.	s.	PROPN
ijtc-1106	210	21	(	(	PUNCT
ijtc-1106	210	22	2012	2012	NUM
ijtc-1106	210	23	)	)	PUNCT
ijtc-1106	210	24	.	.	PUNCT
ijtc-1106	211	1	earnings	earning	NOUN
ijtc-1106	211	2	quality	quality	NOUN
ijtc-1106	211	3	:	:	PUNCT
ijtc-1106	211	4	evidence	evidence	NOUN
ijtc-1106	211	5	from	from	ADP
ijtc-1106	211	6	the	the	DET
ijtc-1106	211	7	field	field	NOUN
ijtc-1106	211	8	.	.	PUNCT
ijtc-1106	212	1	journal	journal	NOUN
ijtc-1106	212	2	of	of	ADP
ijtc-1106	212	3	accounting	accounting	NOUN
ijtc-1106	212	4	and	and	CCONJ
ijtc-1106	212	5	economics	economic	NOUN
ijtc-1106	212	6	,	,	PUNCT
ijtc-1106	212	7	56(2–3	56(2–3	PROPN
ijtc-1106	212	8	)	)	PUNCT
ijtc-1106	212	9	,	,	PUNCT
ijtc-1106	212	10	1–33	1–33	PROPN
ijtc-1106	212	11	.	.	PUNCT
ijtc-1106	213	1	https://doi.org/10.1016/j.jacceco.2013.05.004	https://doi.org/10.1016/j.jacceco.2013.05.004	PROPN
ijtc-1106	213	2	gao	gao	PROPN
ijtc-1106	213	3	,	,	PUNCT
ijtc-1106	213	4	y.	y.	PROPN
ijtc-1106	213	5	,	,	PUNCT
ijtc-1106	213	6	&	&	CCONJ
ijtc-1106	213	7	wagenhofer	wagenhofer	VERB
ijtc-1106	213	8	,	,	PUNCT
ijtc-1106	213	9	a.	a.	NOUN
ijtc-1106	213	10	(	(	PUNCT
ijtc-1106	213	11	2021	2021	NUM
ijtc-1106	213	12	)	)	PUNCT
ijtc-1106	213	13	.	.	PUNCT
ijtc-1106	214	1	board	board	NOUN
ijtc-1106	214	2	monitoring	monitoring	NOUN
ijtc-1106	214	3	efficiency	efficiency	NOUN
ijtc-1106	214	4	and	and	CCONJ
ijtc-1106	214	5	the	the	DET
ijtc-1106	214	6	value	value	NOUN
ijtc-1106	214	7	of	of	ADP
ijtc-1106	214	8	conservative	conservative	ADJ
ijtc-1106	214	9	accounting	accounting	NOUN
ijtc-1106	214	10	.	.	PUNCT
ijtc-1106	215	1	journal	journal	PROPN
ijtc-1106	215	2	of	of	ADP
ijtc-1106	215	3	management	management	NOUN
ijtc-1106	215	4	and	and	CCONJ
ijtc-1106	215	5	governance	governance	NOUN
ijtc-1106	215	6	,	,	PUNCT
ijtc-1106	215	7	25(2	25(2	NUM
ijtc-1106	215	8	)	)	PUNCT
ijtc-1106	215	9	,	,	PUNCT
ijtc-1106	215	10	321–345	321–345	NUM
ijtc-1106	215	11	.	.	PUNCT
ijtc-1106	216	1	https://doi.org/10.1007/s10997-020-09524-y	https://doi.org/10.1007/s10997-020-09524-y	PROPN
ijtc-1106	216	2	gebrayel	gebrayel	PROPN
ijtc-1106	216	3	,	,	PUNCT
ijtc-1106	216	4	e.	e.	PROPN
ijtc-1106	216	5	,	,	PUNCT
ijtc-1106	216	6	jarrar	jarrar	PROPN
ijtc-1106	216	7	,	,	PUNCT
ijtc-1106	216	8	h.	h.	PROPN
ijtc-1106	216	9	,	,	PUNCT
ijtc-1106	216	10	salloum	salloum	NOUN
ijtc-1106	216	11	,	,	PUNCT
ijtc-1106	216	12	c.	c.	PROPN
ijtc-1106	216	13	,	,	PUNCT
ijtc-1106	216	14	&	&	CCONJ
ijtc-1106	216	15	lefebvre	lefebvre	PROPN
ijtc-1106	216	16	,	,	PUNCT
ijtc-1106	216	17	q.	q.	PROPN
ijtc-1106	216	18	(	(	PUNCT
ijtc-1106	216	19	2018	2018	NUM
ijtc-1106	216	20	)	)	PUNCT
ijtc-1106	216	21	.	.	PUNCT
ijtc-1106	217	1	effective	effective	ADJ
ijtc-1106	217	2	association	association	NOUN
ijtc-1106	217	3	between	between	ADP
ijtc-1106	217	4	audit	audit	NOUN
ijtc-1106	217	5	committees	committee	NOUN
ijtc-1106	217	6	and	and	CCONJ
ijtc-1106	217	7	the	the	DET
ijtc-1106	217	8	internal	internal	ADJ
ijtc-1106	217	9	audit	audit	NOUN
ijtc-1106	217	10	function	function	NOUN
ijtc-1106	217	11	and	and	CCONJ
ijtc-1106	217	12	its	its	PRON
ijtc-1106	217	13	impact	impact	NOUN
ijtc-1106	217	14	on	on	ADP
ijtc-1106	217	15	financial	financial	ADJ
ijtc-1106	217	16	reporting	reporting	NOUN
ijtc-1106	217	17	quality	quality	NOUN
ijtc-1106	217	18	:	:	PUNCT
ijtc-1106	217	19	empirical	empirical	ADJ
ijtc-1106	217	20	evidence	evidence	NOUN
ijtc-1106	217	21	from	from	ADP
ijtc-1106	217	22	omani	omani	ADJ
ijtc-1106	217	23	listed	list	VERB
ijtc-1106	217	24	firms	firm	NOUN
ijtc-1106	217	25	.	.	PUNCT
ijtc-1106	218	1	international	international	ADJ
ijtc-1106	218	2	journal	journal	PROPN
ijtc-1106	218	3	of	of	ADP
ijtc-1106	218	4	auditing	auditing	NOUN
ijtc-1106	218	5	,	,	PUNCT
ijtc-1106	218	6	22(2	22(2	NUM
ijtc-1106	218	7	)	)	PUNCT
ijtc-1106	218	8	,	,	PUNCT
ijtc-1106	218	9	197–213	197–213	NUM
ijtc-1106	218	10	.	.	PUNCT
ijtc-1106	219	1	https://doi.org/10.1111/ijau.12113	https://doi.org/10.1111/ijau.12113	PROPN
ijtc-1106	219	2	givoly	givoly	PROPN
ijtc-1106	219	3	,	,	PUNCT
ijtc-1106	219	4	d.	d.	PROPN
ijtc-1106	219	5	,	,	PUNCT
ijtc-1106	219	6	&	&	CCONJ
ijtc-1106	219	7	hayn	hayn	NOUN
ijtc-1106	219	8	,	,	PUNCT
ijtc-1106	219	9	c.	c.	PROPN
ijtc-1106	219	10	(	(	PUNCT
ijtc-1106	219	11	2000	2000	NUM
ijtc-1106	219	12	)	)	PUNCT
ijtc-1106	219	13	.	.	PUNCT
ijtc-1106	220	1	the	the	DET
ijtc-1106	220	2	changing	change	VERB
ijtc-1106	220	3	time	time	NOUN
ijtc-1106	220	4	-	-	PUNCT
ijtc-1106	220	5	series	series	NOUN
ijtc-1106	220	6	properties	property	NOUN
ijtc-1106	220	7	of	of	ADP
ijtc-1106	220	8	earnings	earning	NOUN
ijtc-1106	220	9	,	,	PUNCT
ijtc-1106	220	10	cash	cash	NOUN
ijtc-1106	220	11	flows	flow	NOUN
ijtc-1106	220	12	and	and	CCONJ
ijtc-1106	220	13	accruals	accrual	NOUN
ijtc-1106	220	14	.	.	PUNCT
ijtc-1106	221	1	journal	journal	NOUN
ijtc-1106	221	2	of	of	ADP
ijtc-1106	221	3	accounting	accounting	NOUN
ijtc-1106	221	4	and	and	CCONJ
ijtc-1106	221	5	economics	economic	NOUN
ijtc-1106	221	6	,	,	PUNCT
ijtc-1106	221	7	29	29	NUM
ijtc-1106	221	8	,	,	PUNCT
ijtc-1106	221	9	287–320	287–320	NUM
ijtc-1106	221	10	.	.	PUNCT
ijtc-1106	222	1	hasan	hasan	PROPN
ijtc-1106	222	2	,	,	PUNCT
ijtc-1106	222	3	s.	s.	PROPN
ijtc-1106	222	4	,	,	PUNCT
ijtc-1106	222	5	azlina	azlina	PROPN
ijtc-1106	222	6	md	md	PROPN
ijtc-1106	222	7	kassim	kassim	PROPN
ijtc-1106	222	8	,	,	PUNCT
ijtc-1106	222	9	a.	a.	PROPN
ijtc-1106	222	10	,	,	PUNCT
ijtc-1106	222	11	ali	ali	PROPN
ijtc-1106	222	12	abdul	abdul	PROPN
ijtc-1106	222	13	-	-	PUNCT
ijtc-1106	222	14	hamid	hamid	PROPN
ijtc-1106	222	15	,	,	PUNCT
ijtc-1106	222	16	m.	m.	NOUN
ijtc-1106	222	17	,	,	PUNCT
ijtc-1106	222	18	&	&	CCONJ
ijtc-1106	222	19	ali	ali	PROPN
ijtc-1106	222	20	abdul	abdul	PROPN
ijtc-1106	222	21	hamid	hamid	PROPN
ijtc-1106	222	22	,	,	PUNCT
ijtc-1106	222	23	m.	m.	NOUN
ijtc-1106	222	24	(	(	PUNCT
ijtc-1106	222	25	2020	2020	NUM
ijtc-1106	222	26	)	)	PUNCT
ijtc-1106	222	27	.	.	PUNCT
ijtc-1106	223	1	the	the	DET
ijtc-1106	223	2	impact	impact	NOUN
ijtc-1106	223	3	of	of	ADP
ijtc-1106	223	4	audit	audit	NOUN
ijtc-1106	223	5	quality	quality	NOUN
ijtc-1106	223	6	,	,	PUNCT
ijtc-1106	223	7	audit	audit	NOUN
ijtc-1106	223	8	committee	committee	NOUN
ijtc-1106	223	9	and	and	CCONJ
ijtc-1106	223	10	financial	financial	ADJ
ijtc-1106	223	11	reporting	reporting	NOUN
ijtc-1106	223	12	quality	quality	NOUN
ijtc-1106	223	13	:	:	PUNCT
ijtc-1106	223	14	evidence	evidence	NOUN
ijtc-1106	223	15	from	from	ADP
ijtc-1106	223	16	malaysia	malaysia	PROPN
ijtc-1106	223	17	value	value	NOUN
ijtc-1106	223	18	relevance	relevance	NOUN
ijtc-1106	223	19	of	of	ADP
ijtc-1106	223	20	financial	financial	ADJ
ijtc-1106	223	21	reporting	reporting	NOUN
ijtc-1106	223	22	:	:	PUNCT
ijtc-1106	223	23	evidence	evidence	NOUN
ijtc-1106	223	24	from	from	ADP
ijtc-1106	223	25	malaysia	malaysia	PROPN
ijtc-1106	223	26	view	view	NOUN
ijtc-1106	223	27	project	project	NOUN
ijtc-1106	223	28	international	international	ADJ
ijtc-1106	223	29	journal	journal	NOUN
ijtc-1106	223	30	of	of	ADP
ijtc-1106	223	31	economics	economic	NOUN
ijtc-1106	223	32	and	and	CCONJ
ijtc-1106	223	33	financial	financial	ADJ
ijtc-1106	223	34	issues	issue	NOUN
ijtc-1106	223	35	the	the	DET
ijtc-1106	223	36	impact	impact	NOUN
ijtc-1106	223	37	of	of	ADP
ijtc-1106	223	38	audit	audit	NOUN
ijtc-1106	223	39	quality	quality	NOUN
ijtc-1106	223	40	,	,	PUNCT
ijtc-1106	223	41	audit	audit	NOUN
ijtc-1106	223	42	committee	committee	NOUN
ijtc-1106	223	43	and	and	CCONJ
ijtc-1106	223	44	financial	financial	ADJ
ijtc-1106	223	45	reporting	reporting	NOUN
ijtc-1106	223	46	quality	quality	NOUN
ijtc-1106	223	47	:	:	PUNCT
ijtc-1106	223	48	evidence	evidence	NOUN
ijtc-1106	223	49	from	from	ADP
ijtc-1106	223	50	malaysia	malaysia	PROPN
ijtc-1106	223	51	.	.	PUNCT
ijtc-1106	224	1	international	international	ADJ
ijtc-1106	224	2	journal	journal	PROPN
ijtc-1106	224	3	of	of	ADP
ijtc-1106	224	4	economics	economic	NOUN
ijtc-1106	224	5	and	and	CCONJ
ijtc-1106	224	6	financial	financial	ADJ
ijtc-1106	224	7	issues	issue	NOUN
ijtc-1106	224	8	|	|	ADV
ijtc-1106	224	9	,	,	PUNCT
ijtc-1106	224	10	10(5	10(5	NUM
ijtc-1106	224	11	)	)	PUNCT
ijtc-1106	224	12	,	,	PUNCT
ijtc-1106	224	13	2020	2020	NUM
ijtc-1106	224	14	.	.	PUNCT
ijtc-1106	225	1	http	http	PROPN
ijtc-1106	225	2	:	:	PUNCT
ijtc-1106	225	3	www.econjournals.com	www.econjournals.com	X
ijtc-1106	225	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1106	225	5	the	the	DET
ijtc-1106	225	6	impact	impact	NOUN
ijtc-1106	225	7	of	of	ADP
ijtc-1106	225	8	corporate	corporate	ADJ
ijtc-1106	225	9	governance	governance	NOUN
ijtc-1106	225	10	in	in	ADP
ijtc-1106	225	11	indonesia	indonesia	PROPN
ijtc-1106	225	12	's	's	PART
ijtc-1106	225	13	biggest	big	ADJ
ijtc-1106	225	14	banks	bank	NOUN
ijtc-1106	225	15	on	on	ADP
ijtc-1106	225	16	accounting	account	VERB
ijtc-1106	225	17	conservatism	conservatism	NOUN
ijtc-1106	225	18	through	through	ADP
ijtc-1106	225	19	audit	audit	NOUN
ijtc-1106	225	20	quality	quality	NOUN
ijtc-1106	225	21	nurmansyah	nurmansyah	NOUN
ijtc-1106	225	22	365	365	NUM
ijtc-1106	225	23	|	|	ADV
ijtc-1106	225	24	ilomata	ilomata	PROPN
ijtc-1106	225	25	international	international	ADJ
ijtc-1106	225	26	journal	journal	NOUN
ijtc-1106	225	27	of	of	ADP
ijtc-1106	225	28	tax	tax	PROPN
ijtc-1106	225	29	&	&	CCONJ
ijtc-1106	225	30	accounting	accounting	PROPN
ijtc-1106	225	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1106	225	32	jensen	jensen	PROPN
ijtc-1106	225	33	,	,	PUNCT
ijtc-1106	225	34	m.	m.	PROPN
ijtc-1106	225	35	c.	c.	PROPN
ijtc-1106	225	36	,	,	PUNCT
ijtc-1106	225	37	&	&	CCONJ
ijtc-1106	225	38	meckling	meckling	PROPN
ijtc-1106	225	39	,	,	PUNCT
ijtc-1106	225	40	w.	w.	PROPN
ijtc-1106	225	41	h.	h.	PROPN
ijtc-1106	225	42	(	(	PUNCT
ijtc-1106	225	43	1976	1976	NUM
ijtc-1106	225	44	)	)	PUNCT
ijtc-1106	225	45	.	.	PUNCT
ijtc-1106	226	1	theory	theory	NOUN
ijtc-1106	226	2	of	of	ADP
ijtc-1106	226	3	the	the	DET
ijtc-1106	226	4	firm	firm	NOUN
ijtc-1106	226	5	:	:	PUNCT
ijtc-1106	226	6	managerial	managerial	ADJ
ijtc-1106	226	7	behavior	behavior	NOUN
ijtc-1106	226	8	,	,	PUNCT
ijtc-1106	226	9	agency	agency	NOUN
ijtc-1106	226	10	costs	cost	NOUN
ijtc-1106	226	11	and	and	CCONJ
ijtc-1106	226	12	ownership	ownership	NOUN
ijtc-1106	226	13	structure	structure	NOUN
ijtc-1106	226	14	.	.	PUNCT
ijtc-1106	227	1	journal	journal	NOUN
ijtc-1106	227	2	of	of	ADP
ijtc-1106	227	3	financial	financial	ADJ
ijtc-1106	227	4	economics	economic	NOUN
ijtc-1106	227	5	,	,	PUNCT
ijtc-1106	227	6	3(4	3(4	NUM
ijtc-1106	227	7	)	)	PUNCT
ijtc-1106	227	8	,	,	PUNCT
ijtc-1106	227	9	305–360	305–360	NUM
ijtc-1106	227	10	.	.	PUNCT
ijtc-1106	228	1	https://doi.org/https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/https://doi.org/10.1016/0304-405x(76)90026-x	NOUN
ijtc-1106	228	2	jizi	jizi	NOUN
ijtc-1106	228	3	,	,	PUNCT
ijtc-1106	228	4	m.	m.	NOUN
ijtc-1106	228	5	,	,	PUNCT
ijtc-1106	228	6	&	&	CCONJ
ijtc-1106	228	7	nehme	nehme	PROPN
ijtc-1106	228	8	,	,	PUNCT
ijtc-1106	228	9	r.	r.	PROPN
ijtc-1106	228	10	(	(	PUNCT
ijtc-1106	228	11	2018	2018	NUM
ijtc-1106	228	12	)	)	PUNCT
ijtc-1106	228	13	.	.	PUNCT
ijtc-1106	229	1	board	board	NOUN
ijtc-1106	229	2	monitoring	monitoring	NOUN
ijtc-1106	229	3	and	and	CCONJ
ijtc-1106	229	4	audit	audit	NOUN
ijtc-1106	229	5	fees	fee	NOUN
ijtc-1106	229	6	:	:	PUNCT
ijtc-1106	229	7	the	the	DET
ijtc-1106	229	8	moderating	moderate	VERB
ijtc-1106	229	9	role	role	NOUN
ijtc-1106	229	10	of	of	ADP
ijtc-1106	229	11	ceo	ceo	NOUN
ijtc-1106	229	12	/	/	SYM
ijtc-1106	229	13	chair	chair	NOUN
ijtc-1106	229	14	dual	dual	ADJ
ijtc-1106	229	15	roles	role	NOUN
ijtc-1106	229	16	.	.	PUNCT
ijtc-1106	230	1	managerial	managerial	ADJ
ijtc-1106	230	2	auditing	auditing	NOUN
ijtc-1106	230	3	journal	journal	NOUN
ijtc-1106	230	4	,	,	PUNCT
ijtc-1106	230	5	33(2	33(2	NUM
ijtc-1106	230	6	)	)	PUNCT
ijtc-1106	230	7	,	,	PUNCT
ijtc-1106	230	8	217–243	217–243	NUM
ijtc-1106	230	9	.	.	PUNCT
ijtc-1106	231	1	https://doi.org/10.1108/maj-102016-1464	https://doi.org/10.1108/maj-102016-1464	PROPN
ijtc-1106	231	2	khamoussi	khamoussi	PROPN
ijtc-1106	231	3	,	,	PUNCT
ijtc-1106	231	4	z.	z.	PROPN
ijtc-1106	231	5	i.	i.	PROPN
ijtc-1106	231	6	h.	h.	PROPN
ijtc-1106	231	7	(	(	PUNCT
ijtc-1106	231	8	2016	2016	NUM
ijtc-1106	231	9	)	)	PUNCT
ijtc-1106	231	10	.	.	PUNCT
ijtc-1106	232	1	audit	audit	NOUN
ijtc-1106	232	2	committee	committee	NOUN
ijtc-1106	232	3	effectiveness	effectiveness	NOUN
ijtc-1106	232	4	,	,	PUNCT
ijtc-1106	232	5	audit	audit	NOUN
ijtc-1106	232	6	quality	quality	NOUN
ijtc-1106	232	7	and	and	CCONJ
ijtc-1106	232	8	earnings	earning	NOUN
ijtc-1106	232	9	management	management	NOUN
ijtc-1106	232	10	 	 	SPACE
ijtc-1106	232	11	:	:	PUNCT
ijtc-1106	232	12	a	a	DET
ijtc-1106	232	13	meta	meta	ADJ
ijtc-1106	232	14	-analysis	-analysis	NOUN
ijtc-1106	232	15	.	.	PUNCT
ijtc-1106	233	1	the	the	DET
ijtc-1106	233	2	eletronic	eletronic	ADJ
ijtc-1106	233	3	library	library	NOUN
ijtc-1106	233	4	,	,	PUNCT
ijtc-1106	233	5	7(411	7(411	NUM
ijtc-1106	233	6	)	)	PUNCT
ijtc-1106	233	7	,	,	PUNCT
ijtc-1106	233	8	397–412	397–412	NUM
ijtc-1106	233	9	.	.	PUNCT
ijtc-1106	234	1	http://dx.doi.org/10.1108/ijlma-01-2015-0006	http://dx.doi.org/10.1108/ijlma-01-2015-0006	PROPN
ijtc-1106	234	2	marai	marai	X
ijtc-1106	234	3	,	,	PUNCT
ijtc-1106	234	4	a.	a.	NOUN
ijtc-1106	234	5	,	,	PUNCT
ijtc-1106	234	6	pavlovic	pavlovic	ADJ
ijtc-1106	234	7	,	,	PUNCT
ijtc-1106	234	8	v.	v.	ADV
ijtc-1106	234	9	,	,	PUNCT
ijtc-1106	234	10	knezevic	knezevic	PROPN
ijtc-1106	234	11	,	,	PUNCT
ijtc-1106	234	12	g.	g.	PROPN
ijtc-1106	234	13	,	,	PUNCT
ijtc-1106	234	14	&	&	CCONJ
ijtc-1106	234	15	almahrog	almahrog	PROPN
ijtc-1106	234	16	,	,	PUNCT
ijtc-1106	234	17	y.	y.	PROPN
ijtc-1106	234	18	(	(	PUNCT
ijtc-1106	234	19	2020	2020	NUM
ijtc-1106	234	20	)	)	PUNCT
ijtc-1106	234	21	.	.	PUNCT
ijtc-1106	235	1	earnings	earning	NOUN
ijtc-1106	235	2	management	management	NOUN
ijtc-1106	235	3	to	to	PART
ijtc-1106	235	4	achieve	achieve	VERB
ijtc-1106	235	5	benchmark	benchmark	NOUN
ijtc-1106	235	6	targets	target	NOUN
ijtc-1106	235	7	:	:	PUNCT
ijtc-1106	235	8	a	a	DET
ijtc-1106	235	9	case	case	NOUN
ijtc-1106	235	10	of	of	ADP
ijtc-1106	235	11	serbian	serbian	ADJ
ijtc-1106	235	12	listed	list	VERB
ijtc-1106	235	13	companies	company	NOUN
ijtc-1106	235	14	.	.	PUNCT
ijtc-1106	236	1	management	management	NOUN
ijtc-1106	236	2	control	control	PROPN
ijtc-1106	236	3	review	review	PROPN
ijtc-1106	236	4	,	,	PUNCT
ijtc-1106	236	5	5(1	5(1	NUM
ijtc-1106	236	6	)	)	PUNCT
ijtc-1106	236	7	,	,	PUNCT
ijtc-1106	236	8	2	2	NUM
ijtc-1106	236	9	–	–	PUNCT
ijtc-1106	236	10	18	18	NUM
ijtc-1106	236	11	.	.	PUNCT
ijtc-1106	237	1	https://doi.org/10.51720/mcr.v5i1.3397	https://doi.org/10.51720/mcr.v5i1.3397	NUM
ijtc-1106	237	2	marzuki	marzuki	NOUN
ijtc-1106	237	3	,	,	PUNCT
ijtc-1106	237	4	wahab	wahab	PROPN
ijtc-1106	237	5	,	,	PUNCT
ijtc-1106	237	6	.	.	PUNCT
ijtc-1106	237	7	,	,	PUNCT
ijtc-1106	237	8	&	&	CCONJ
ijtc-1106	237	9	haron	haron	PROPN
ijtc-1106	237	10	,	,	PUNCT
ijtc-1106	237	11	(	(	PUNCT
ijtc-1106	237	12	2016	2016	NUM
ijtc-1106	237	13	)	)	PUNCT
ijtc-1106	237	14	.	.	PUNCT
ijtc-1106	238	1	corporate	corporate	ADJ
ijtc-1106	238	2	governance	governance	NOUN
ijtc-1106	238	3	and	and	CCONJ
ijtc-1106	238	4	earning	earn	VERB
ijtc-1106	238	5	conservatism	conservatism	NOUN
ijtc-1106	238	6	in	in	ADP
ijtc-1106	238	7	malaysia	malaysia	PROPN
ijtc-1106	238	8	.	.	PUNCT
ijtc-1106	239	1	accounting	accounting	PROPN
ijtc-1106	239	2	research	research	PROPN
ijtc-1106	239	3	journal	journal	PROPN
ijtc-1106	239	4	,	,	PUNCT
ijtc-1106	239	5	29(4	29(4	NOUN
ijtc-1106	239	6	)	)	PUNCT
ijtc-1106	239	7	,	,	PUNCT
ijtc-1106	239	8	391–412	391–412	NUM
ijtc-1106	239	9	.	.	PUNCT
ijtc-1106	240	1	nasr	nasr	PROPN
ijtc-1106	240	2	,	,	PUNCT
ijtc-1106	240	3	m.	m.	NOUN
ijtc-1106	240	4	a.	a.	PROPN
ijtc-1106	240	5	,	,	PUNCT
ijtc-1106	240	6	&	&	CCONJ
ijtc-1106	240	7	ntim	ntim	PROPN
ijtc-1106	240	8	,	,	PUNCT
ijtc-1106	240	9	c.	c.	PROPN
ijtc-1106	240	10	g.	g.	PROPN
ijtc-1106	240	11	(	(	PUNCT
ijtc-1106	240	12	2018	2018	NUM
ijtc-1106	240	13	)	)	PUNCT
ijtc-1106	240	14	.	.	PUNCT
ijtc-1106	241	1	corporate	corporate	ADJ
ijtc-1106	241	2	governance	governance	NOUN
ijtc-1106	241	3	mechanisms	mechanism	NOUN
ijtc-1106	241	4	and	and	CCONJ
ijtc-1106	241	5	accounting	accounting	NOUN
ijtc-1106	241	6	conservatism	conservatism	NOUN
ijtc-1106	241	7	:	:	PUNCT
ijtc-1106	241	8	evidence	evidence	NOUN
ijtc-1106	241	9	from	from	ADP
ijtc-1106	241	10	egypt	egypt	PROPN
ijtc-1106	241	11	.	.	PUNCT
ijtc-1106	242	1	corporate	corporate	ADJ
ijtc-1106	242	2	governance	governance	NOUN
ijtc-1106	242	3	(	(	PUNCT
ijtc-1106	242	4	bingley	bingley	PROPN
ijtc-1106	242	5	)	)	PUNCT
ijtc-1106	242	6	,	,	PUNCT
ijtc-1106	242	7	18(3	18(3	NUM
ijtc-1106	242	8	)	)	PUNCT
ijtc-1106	242	9	,	,	PUNCT
ijtc-1106	242	10	386–407	386–407	NUM
ijtc-1106	242	11	.	.	PUNCT
ijtc-1106	243	1	https://doi.org/10.1108/cg-05-2017-0108	https://doi.org/10.1108/cg-05-2017-0108	PROPN
ijtc-1106	243	2	nguyen	nguyen	PROPN
ijtc-1106	243	3	,	,	PUNCT
ijtc-1106	243	4	t.	t.	PROPN
ijtc-1106	243	5	t.	t.	PROPN
ijtc-1106	243	6	,	,	PUNCT
ijtc-1106	243	7	duong	duong	PROPN
ijtc-1106	243	8	,	,	PUNCT
ijtc-1106	243	9	c.	c.	PROPN
ijtc-1106	243	10	m.	m.	PROPN
ijtc-1106	243	11	,	,	PUNCT
ijtc-1106	243	12	nguyen	nguyen	NOUN
ijtc-1106	243	13	,	,	PUNCT
ijtc-1106	243	14	n.	n.	PROPN
ijtc-1106	243	15	t.	t.	PROPN
ijtc-1106	243	16	m.	m.	NOUN
ijtc-1106	243	17	,	,	PUNCT
ijtc-1106	243	18	&	&	CCONJ
ijtc-1106	243	19	bui	bui	PROPN
ijtc-1106	243	20	,	,	PUNCT
ijtc-1106	243	21	h.	h.	PROPN
ijtc-1106	243	22	q.	q.	PROPN
ijtc-1106	243	23	(	(	PUNCT
ijtc-1106	243	24	2020	2020	NUM
ijtc-1106	243	25	)	)	PUNCT
ijtc-1106	243	26	.	.	PUNCT
ijtc-1106	244	1	accounting	account	VERB
ijtc-1106	244	2	conservatism	conservatism	NOUN
ijtc-1106	244	3	and	and	CCONJ
ijtc-1106	244	4	banking	banking	NOUN
ijtc-1106	244	5	expertise	expertise	NOUN
ijtc-1106	244	6	on	on	ADP
ijtc-1106	244	7	board	board	NOUN
ijtc-1106	244	8	of	of	ADP
ijtc-1106	244	9	directors	director	NOUN
ijtc-1106	244	10	.	.	PUNCT
ijtc-1106	245	1	in	in	ADP
ijtc-1106	245	2	review	review	NOUN
ijtc-1106	245	3	of	of	ADP
ijtc-1106	245	4	quantitative	quantitative	ADJ
ijtc-1106	245	5	finance	finance	NOUN
ijtc-1106	245	6	and	and	CCONJ
ijtc-1106	245	7	accounting	accounting	NOUN
ijtc-1106	245	8	(	(	PUNCT
ijtc-1106	245	9	vol	vol	NOUN
ijtc-1106	245	10	.	.	PUNCT
ijtc-1106	245	11	55	55	NUM
ijtc-1106	245	12	,	,	PUNCT
ijtc-1106	245	13	issue	issue	NOUN
ijtc-1106	245	14	2	2	NUM
ijtc-1106	245	15	)	)	PUNCT
ijtc-1106	245	16	.	.	PUNCT
ijtc-1106	246	1	springer	springer	PROPN
ijtc-1106	246	2	us	we	PRON
ijtc-1106	246	3	.	.	PUNCT
ijtc-1106	247	1	https://doi.org/10.1007/s11156-019-00851-2	https://doi.org/10.1007/s11156-019-00851-2	NUM
ijtc-1106	247	2	nurmansyah	nurmansyah	NOUN
ijtc-1106	247	3	,	,	PUNCT
ijtc-1106	247	4	a.	a.	NOUN
ijtc-1106	247	5	,	,	PUNCT
ijtc-1106	247	6	astuti	astuti	PROPN
ijtc-1106	247	7	,	,	PUNCT
ijtc-1106	247	8	w.	w.	PROPN
ijtc-1106	247	9	,	,	PUNCT
ijtc-1106	247	10	&	&	CCONJ
ijtc-1106	247	11	assih	assih	PROPN
ijtc-1106	247	12	,	,	PUNCT
ijtc-1106	247	13	p.	p.	NOUN
ijtc-1106	247	14	(	(	PUNCT
ijtc-1106	247	15	2019	2019	NUM
ijtc-1106	247	16	)	)	PUNCT
ijtc-1106	247	17	.	.	PUNCT
ijtc-1106	248	1	the	the	DET
ijtc-1106	248	2	effect	effect	NOUN
ijtc-1106	248	3	of	of	ADP
ijtc-1106	248	4	corporate	corporate	ADJ
ijtc-1106	248	5	governance	governance	NOUN
ijtc-1106	248	6	on	on	ADP
ijtc-1106	248	7	earnings	earning	NOUN
ijtc-1106	248	8	management	management	NOUN
ijtc-1106	248	9	through	through	ADP
ijtc-1106	248	10	accounting	accounting	NOUN
ijtc-1106	248	11	conservatism	conservatism	NOUN
ijtc-1106	248	12	.	.	PUNCT
ijtc-1106	249	1	international	international	ADJ
ijtc-1106	249	2	journal	journal	NOUN
ijtc-1106	249	3	of	of	ADP
ijtc-1106	249	4	advances	advance	NOUN
ijtc-1106	249	5	in	in	ADP
ijtc-1106	249	6	scientific	scientific	ADJ
ijtc-1106	249	7	research	research	NOUN
ijtc-1106	249	8	and	and	CCONJ
ijtc-1106	249	9	engineering	engineering	NOUN
ijtc-1106	249	10	,	,	PUNCT
ijtc-1106	249	11	05(12	05(12	PROPN
ijtc-1106	249	12	)	)	PUNCT
ijtc-1106	249	13	,	,	PUNCT
ijtc-1106	249	14	41–47	41–47	NOUN
ijtc-1106	249	15	.	.	PUNCT
ijtc-1106	250	1	https://doi.org/10.31695/ijasre.2019.33647	https://doi.org/10.31695/ijasre.2019.33647	PROPN
ijtc-1106	250	2	padmawati	padmawati	PROPN
ijtc-1106	250	3	,	,	PUNCT
ijtc-1106	250	4	i.	i.	PROPN
ijtc-1106	250	5	r.	r.	PROPN
ijtc-1106	250	6	,	,	PUNCT
ijtc-1106	250	7	&	&	CCONJ
ijtc-1106	250	8	fachrurrozie	fachrurrozie	PROPN
ijtc-1106	250	9	.	.	PUNCT
ijtc-1106	251	1	(	(	PUNCT
ijtc-1106	251	2	2015	2015	NUM
ijtc-1106	251	3	)	)	PUNCT
ijtc-1106	251	4	.	.	PUNCT
ijtc-1106	252	1	pengaruh	pengaruh	NOUN
ijtc-1106	252	2	mekanisme	mekanisme	VERB
ijtc-1106	252	3	good	good	ADJ
ijtc-1106	252	4	corporate	corporate	ADJ
ijtc-1106	252	5	governance	governance	NOUN
ijtc-1106	252	6	dan	dan	PROPN
ijtc-1106	252	7	kualitas	kualitas	PROPN
ijtc-1106	252	8	audit	audit	PROPN
ijtc-1106	252	9	terhadap	terhadap	PROPN
ijtc-1106	252	10	tingkat	tingkat	PROPN
ijtc-1106	252	11	konservatisme	konservatisme	PROPN
ijtc-1106	252	12	akuntansi	akuntansi	PROPN
ijtc-1106	252	13	.	.	PUNCT
ijtc-1106	253	1	accounting	accounting	NOUN
ijtc-1106	253	2	analysis	analysis	NOUN
ijtc-1106	253	3	journal	journal	NOUN
ijtc-1106	253	4	,	,	PUNCT
ijtc-1106	253	5	4(1	4(1	NOUN
ijtc-1106	253	6	)	)	PUNCT
ijtc-1106	253	7	,	,	PUNCT
ijtc-1106	253	8	1	1	NUM
ijtc-1106	253	9	–	–	PUNCT
ijtc-1106	253	10	11	11	NUM
ijtc-1106	253	11	.	.	PUNCT
ijtc-1106	254	1	pasko	pasko	PROPN
ijtc-1106	254	2	,	,	PUNCT
ijtc-1106	254	3	o.	o.	PROPN
ijtc-1106	254	4	,	,	PUNCT
ijtc-1106	254	5	chen	chen	PROPN
ijtc-1106	254	6	,	,	PUNCT
ijtc-1106	254	7	f.	f.	PROPN
ijtc-1106	254	8	,	,	PUNCT
ijtc-1106	254	9	birchenko	birchenko	PROPN
ijtc-1106	254	10	,	,	PUNCT
ijtc-1106	254	11	n.	n.	NOUN
ijtc-1106	254	12	,	,	PUNCT
ijtc-1106	254	13	&	&	CCONJ
ijtc-1106	254	14	ryzhikova	ryzhikova	PROPN
ijtc-1106	254	15	,	,	PUNCT
ijtc-1106	254	16	n.	n.	PROPN
ijtc-1106	254	17	(	(	PUNCT
ijtc-1106	254	18	2021	2021	NUM
ijtc-1106	254	19	)	)	PUNCT
ijtc-1106	254	20	.	.	PUNCT
ijtc-1106	255	1	corporate	corporate	ADJ
ijtc-1106	255	2	governance	governance	NOUN
ijtc-1106	255	3	attributes	attribute	NOUN
ijtc-1106	255	4	and	and	CCONJ
ijtc-1106	255	5	accounting	accounting	NOUN
ijtc-1106	255	6	conservatism	conservatism	NOUN
ijtc-1106	255	7	:	:	PUNCT
ijtc-1106	255	8	evidence	evidence	NOUN
ijtc-1106	255	9	from	from	ADP
ijtc-1106	255	10	china	china	PROPN
ijtc-1106	255	11	.	.	PUNCT
ijtc-1106	256	1	in	in	ADP
ijtc-1106	256	2	studies	study	NOUN
ijtc-1106	256	3	in	in	ADP
ijtc-1106	256	4	business	business	NOUN
ijtc-1106	256	5	and	and	CCONJ
ijtc-1106	256	6	economics	economic	NOUN
ijtc-1106	256	7	(	(	PUNCT
ijtc-1106	256	8	vol	vol	NOUN
ijtc-1106	256	9	.	.	PROPN
ijtc-1106	256	10	16	16	NUM
ijtc-1106	256	11	,	,	PUNCT
ijtc-1106	256	12	issue	issue	NOUN
ijtc-1106	256	13	3	3	NUM
ijtc-1106	256	14	,	,	PUNCT
ijtc-1106	256	15	pp	pp	ADJ
ijtc-1106	256	16	.	.	PUNCT
ijtc-1106	257	1	173–189	173–189	NUM
ijtc-1106	257	2	)	)	PUNCT
ijtc-1106	257	3	.	.	PUNCT
ijtc-1106	258	1	https://doi.org/10.2478/sbe-2021-0053	https://doi.org/10.2478/sbe-2021-0053	PROPN
ijtc-1106	258	2	popescu	popescu	PROPN
ijtc-1106	258	3	,	,	PUNCT
ijtc-1106	258	4	l.-m	l.-m	PROPN
ijtc-1106	258	5	.	.	PROPN
ijtc-1106	258	6	,	,	PUNCT
ijtc-1106	258	7	&	&	CCONJ
ijtc-1106	258	8	nișulescu	nișulescu	PROPN
ijtc-1106	258	9	,	,	PUNCT
ijtc-1106	258	10	i.	i.	PROPN
ijtc-1106	258	11	(	(	PUNCT
ijtc-1106	258	12	2019	2019	NUM
ijtc-1106	258	13	)	)	PUNCT
ijtc-1106	258	14	.	.	PUNCT
ijtc-1106	259	1	creative	creative	ADJ
ijtc-1106	259	2	accounting	accounting	NOUN
ijtc-1106	259	3	and	and	CCONJ
ijtc-1106	259	4	the	the	DET
ijtc-1106	259	5	impact	impact	NOUN
ijtc-1106	259	6	on	on	ADP
ijtc-1106	259	7	the	the	DET
ijtc-1106	259	8	financialaccounting	financialaccounte	VERB
ijtc-1106	259	9	information	information	NOUN
ijtc-1106	259	10	users	user	NOUN
ijtc-1106	259	11	.	.	PUNCT
ijtc-1106	260	1	international	international	ADJ
ijtc-1106	260	2	journal	journal	PROPN
ijtc-1106	260	3	of	of	ADP
ijtc-1106	260	4	new	new	ADJ
ijtc-1106	260	5	technology	technology	NOUN
ijtc-1106	260	6	and	and	CCONJ
ijtc-1106	260	7	research	research	NOUN
ijtc-1106	260	8	,	,	PUNCT
ijtc-1106	260	9	5(7	5(7	NUM
ijtc-1106	260	10	)	)	PUNCT
ijtc-1106	260	11	,	,	PUNCT
ijtc-1106	260	12	44–47	44–47	PROPN
ijtc-1106	260	13	.	.	PUNCT
ijtc-1106	260	14	https://doi.org/10.31871/ijntr.5.7.8	https://doi.org/10.31871/ijntr.5.7.8	NOUN
ijtc-1106	260	15	shroff	shroff	PROPN
ijtc-1106	260	16	,	,	PUNCT
ijtc-1106	260	17	p.	p.	PROPN
ijtc-1106	260	18	k.	k.	PROPN
ijtc-1106	260	19	,	,	PUNCT
ijtc-1106	260	20	venkataraman	venkataraman	PROPN
ijtc-1106	260	21	,	,	PUNCT
ijtc-1106	260	22	r.	r.	PROPN
ijtc-1106	260	23	,	,	PUNCT
ijtc-1106	260	24	&	&	CCONJ
ijtc-1106	260	25	zhang	zhang	PROPN
ijtc-1106	260	26	,	,	PUNCT
ijtc-1106	260	27	s.	s.	PROPN
ijtc-1106	260	28	(	(	PUNCT
ijtc-1106	260	29	2013	2013	NUM
ijtc-1106	260	30	)	)	PUNCT
ijtc-1106	260	31	.	.	PUNCT
ijtc-1106	261	1	the	the	DET
ijtc-1106	261	2	conservatism	conservatism	NOUN
ijtc-1106	261	3	principle	principle	NOUN
ijtc-1106	261	4	and	and	CCONJ
ijtc-1106	261	5	the	the	DET
ijtc-1106	261	6	asymmetric	asymmetric	ADJ
ijtc-1106	261	7	timeliness	timeliness	NOUN
ijtc-1106	261	8	of	of	ADP
ijtc-1106	261	9	earnings	earning	NOUN
ijtc-1106	261	10	:	:	PUNCT
ijtc-1106	261	11	an	an	DET
ijtc-1106	261	12	event	event	NOUN
ijtc-1106	261	13	-	-	PUNCT
ijtc-1106	261	14	based	base	VERB
ijtc-1106	261	15	approach	approach	NOUN
ijtc-1106	261	16	.	.	PUNCT
ijtc-1106	262	1	contemporary	contemporary	ADJ
ijtc-1106	262	2	accounting	accounting	PROPN
ijtc-1106	262	3	research	research	NOUN
ijtc-1106	262	4	,	,	PUNCT
ijtc-1106	262	5	30(1	30(1	NUM
ijtc-1106	262	6	)	)	PUNCT
ijtc-1106	262	7	,	,	PUNCT
ijtc-1106	262	8	215–241	215–241	NUM
ijtc-1106	262	9	.	.	PUNCT
ijtc-1106	263	1	https://doi.org/10.1111/j.1911-3846.2011.01151.x	https://doi.org/10.1111/j.1911-3846.2011.01151.x	NOUN
ijtc-1106	263	2	sudipta	sudipta	PROPN
ijtc-1106	263	3	basu	basu	PROPN
ijtc-1106	263	4	.	.	PUNCT
ijtc-1106	264	1	(	(	PUNCT
ijtc-1106	264	2	1997	1997	NUM
ijtc-1106	264	3	)	)	PUNCT
ijtc-1106	264	4	.	.	PUNCT
ijtc-1106	265	1	the	the	DET
ijtc-1106	265	2	conservatism	conservatism	NOUN
ijtc-1106	265	3	principle	principle	NOUN
ijtc-1106	265	4	and	and	CCONJ
ijtc-1106	265	5	the	the	DET
ijtc-1106	265	6	asymmetric	asymmetric	ADJ
ijtc-1106	265	7	timeliness	timeliness	NOUN
ijtc-1106	265	8	of	of	ADP
ijtc-1106	265	9	earnings	earning	NOUN
ijtc-1106	265	10	:	:	PUNCT
ijtc-1106	265	11	an	an	DET
ijtc-1106	265	12	event	event	NOUN
ijtc-1106	265	13	-	-	PUNCT
ijtc-1106	265	14	based	base	VERB
ijtc-1106	265	15	approach	approach	NOUN
ijtc-1106	265	16	.	.	PUNCT
ijtc-1106	266	1	journal	journal	NOUN
ijtc-1106	266	2	of	of	ADP
ijtc-1106	266	3	accounting	accounting	NOUN
ijtc-1106	266	4	and	and	CCONJ
ijtc-1106	266	5	economics	economic	NOUN
ijtc-1106	266	6	,	,	PUNCT
ijtc-1106	266	7	24(1	24(1	NUM
ijtc-1106	266	8	)	)	PUNCT
ijtc-1106	266	9	,	,	PUNCT
ijtc-1106	266	10	215–241	215–241	NUM
ijtc-1106	266	11	.	.	PUNCT
ijtc-1106	267	1	https://doi.org/10.1111/j.1911-3846.2011.01151.x	https://doi.org/10.1111/j.1911-3846.2011.01151.x	NOUN
ijtc-1106	267	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1106	267	3	the	the	DET
ijtc-1106	267	4	impact	impact	NOUN
ijtc-1106	267	5	of	of	ADP
ijtc-1106	267	6	corporate	corporate	ADJ
ijtc-1106	267	7	governance	governance	NOUN
ijtc-1106	267	8	in	in	ADP
ijtc-1106	267	9	indonesia	indonesia	PROPN
ijtc-1106	267	10	's	's	PART
ijtc-1106	267	11	biggest	big	ADJ
ijtc-1106	267	12	banks	bank	NOUN
ijtc-1106	267	13	on	on	ADP
ijtc-1106	267	14	accounting	account	VERB
ijtc-1106	267	15	conservatism	conservatism	NOUN
ijtc-1106	267	16	through	through	ADP
ijtc-1106	267	17	audit	audit	NOUN
ijtc-1106	267	18	quality	quality	NOUN
ijtc-1106	267	19	nurmansyah	nurmansyah	NOUN
ijtc-1106	267	20	366	366	NUM
ijtc-1106	267	21	|	|	ADV
ijtc-1106	267	22	ilomata	ilomata	PROPN
ijtc-1106	267	23	international	international	ADJ
ijtc-1106	267	24	journal	journal	NOUN
ijtc-1106	267	25	of	of	ADP
ijtc-1106	267	26	tax	tax	PROPN
ijtc-1106	267	27	&	&	CCONJ
ijtc-1106	267	28	accounting	account	VERB
ijtc-1106	267	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1106	267	30	sulaiman	sulaiman	NOUN
ijtc-1106	267	31	,	,	PUNCT
ijtc-1106	267	32	n.	n.	PROPN
ijtc-1106	267	33	a.	a.	PROPN
ijtc-1106	267	34	,	,	PUNCT
ijtc-1106	267	35	yasin	yasin	PROPN
ijtc-1106	267	36	,	,	PUNCT
ijtc-1106	267	37	f.	f.	PROPN
ijtc-1106	267	38	m.	m.	PROPN
ijtc-1106	267	39	,	,	PUNCT
ijtc-1106	267	40	&	&	CCONJ
ijtc-1106	267	41	muhamad	muhamad	PROPN
ijtc-1106	267	42	,	,	PUNCT
ijtc-1106	267	43	r.	r.	PROPN
ijtc-1106	267	44	(	(	PUNCT
ijtc-1106	267	45	2018	2018	NUM
ijtc-1106	267	46	)	)	PUNCT
ijtc-1106	267	47	.	.	PUNCT
ijtc-1106	268	1	perspectives	perspective	NOUN
ijtc-1106	268	2	on	on	ADP
ijtc-1106	268	3	audit	audit	NOUN
ijtc-1106	268	4	quality	quality	NOUN
ijtc-1106	268	5	 	 	SPACE
ijtc-1106	268	6	:	:	PUNCT
ijtc-1106	268	7	asian	asian	ADJ
ijtc-1106	268	8	journal	journal	NOUN
ijtc-1106	268	9	of	of	ADP
ijtc-1106	268	10	accounting	accounting	NOUN
ijtc-1106	268	11	perspectives	perspective	NOUN
ijtc-1106	268	12	,	,	PUNCT
ijtc-1106	268	13	11(1	11(1	NUM
ijtc-1106	268	14	)	)	PUNCT
ijtc-1106	268	15	,	,	PUNCT
ijtc-1106	268	16	1–27	1–27	PROPN
ijtc-1106	268	17	.	.	PUNCT
ijtc-1106	268	18	sultana	sultana	NOUN
ijtc-1106	268	19	,	,	PUNCT
ijtc-1106	268	20	n.	n.	NOUN
ijtc-1106	268	21	(	(	PUNCT
ijtc-1106	268	22	2015	2015	NUM
ijtc-1106	268	23	)	)	PUNCT
ijtc-1106	268	24	.	.	PUNCT
ijtc-1106	269	1	audit	audit	NOUN
ijtc-1106	269	2	committee	committee	NOUN
ijtc-1106	269	3	characteristics	characteristic	NOUN
ijtc-1106	269	4	and	and	CCONJ
ijtc-1106	269	5	accounting	accounting	NOUN
ijtc-1106	269	6	conservatism	conservatism	NOUN
ijtc-1106	269	7	.	.	PUNCT
ijtc-1106	270	1	international	international	ADJ
ijtc-1106	270	2	journal	journal	PROPN
ijtc-1106	270	3	of	of	ADP
ijtc-1106	270	4	auditing	auditing	NOUN
ijtc-1106	270	5	,	,	PUNCT
ijtc-1106	270	6	19(2	19(2	NUM
ijtc-1106	270	7	)	)	PUNCT
ijtc-1106	270	8	,	,	PUNCT
ijtc-1106	270	9	88–102	88–102	NUM
ijtc-1106	270	10	.	.	PUNCT
ijtc-1106	271	1	https://doi.org/10.1111/ijau.12034	https://doi.org/10.1111/ijau.12034	PART
ijtc-1106	271	2	widani	widani	PROPN
ijtc-1106	271	3	,	,	PUNCT
ijtc-1106	271	4	n.	n.	PROPN
ijtc-1106	271	5	a.	a.	PROPN
ijtc-1106	271	6	,	,	PUNCT
ijtc-1106	271	7	&	&	CCONJ
ijtc-1106	271	8	bernawati	bernawati	PROPN
ijtc-1106	271	9	,	,	PUNCT
ijtc-1106	271	10	y.	y.	PROPN
ijtc-1106	271	11	(	(	PUNCT
ijtc-1106	271	12	2020	2020	NUM
ijtc-1106	271	13	)	)	PUNCT
ijtc-1106	271	14	.	.	PUNCT
ijtc-1106	272	1	effectiveness	effectiveness	NOUN
ijtc-1106	272	2	of	of	ADP
ijtc-1106	272	3	corporate	corporate	ADJ
ijtc-1106	272	4	governance	governance	NOUN
ijtc-1106	272	5	and	and	CCONJ
ijtc-1106	272	6	audit	audit	NOUN
ijtc-1106	272	7	quality	quality	NOUN
ijtc-1106	272	8	:	:	PUNCT
ijtc-1106	272	9	the	the	DET
ijtc-1106	272	10	role	role	NOUN
ijtc-1106	272	11	of	of	ADP
ijtc-1106	272	12	ownership	ownership	NOUN
ijtc-1106	272	13	concentration	concentration	NOUN
ijtc-1106	272	14	as	as	ADP
ijtc-1106	272	15	moderation	moderation	NOUN
ijtc-1106	272	16	.	.	PUNCT
ijtc-1106	273	1	etikonomi	etikonomi	NOUN
ijtc-1106	273	2	,	,	PUNCT
ijtc-1106	273	3	19(1	19(1	NUM
ijtc-1106	273	4	)	)	PUNCT
ijtc-1106	273	5	,	,	PUNCT
ijtc-1106	273	6	131–140	131–140	NUM
ijtc-1106	273	7	.	.	PUNCT
ijtc-1106	274	1	https://doi.org/10.15408/etk.v19i1.14893	https://doi.org/10.15408/etk.v19i1.14893	PROPN
ijtc-1106	274	2	widiatmoko	widiatmoko	PROPN
ijtc-1106	274	3	,	,	PUNCT
ijtc-1106	274	4	j.	j.	PROPN
ijtc-1106	274	5	,	,	PUNCT
ijtc-1106	274	6	indarti	indarti	PROPN
ijtc-1106	274	7	,	,	PUNCT
ijtc-1106	274	8	m.	m.	NOUN
ijtc-1106	274	9	g.	g.	PROPN
ijtc-1106	274	10	k.	k.	PROPN
ijtc-1106	274	11	,	,	PUNCT
ijtc-1106	274	12	&	&	CCONJ
ijtc-1106	274	13	pamungkas	pamungkas	PROPN
ijtc-1106	274	14	,	,	PUNCT
ijtc-1106	274	15	i.	i.	PROPN
ijtc-1106	274	16	d.	d.	PROPN
ijtc-1106	274	17	(	(	PUNCT
ijtc-1106	274	18	2020	2020	NUM
ijtc-1106	274	19	)	)	PUNCT
ijtc-1106	274	20	.	.	PUNCT
ijtc-1106	275	1	corporate	corporate	ADJ
ijtc-1106	275	2	governance	governance	NOUN
ijtc-1106	275	3	on	on	ADP
ijtc-1106	275	4	intellectual	intellectual	ADJ
ijtc-1106	275	5	capital	capital	NOUN
ijtc-1106	275	6	disclosure	disclosure	NOUN
ijtc-1106	275	7	and	and	CCONJ
ijtc-1106	275	8	market	market	NOUN
ijtc-1106	275	9	capitalization	capitalization	NOUN
ijtc-1106	275	10	.	.	PUNCT
ijtc-1106	276	1	cogent	cogent	NOUN
ijtc-1106	276	2	business	business	NOUN
ijtc-1106	276	3	and	and	CCONJ
ijtc-1106	276	4	management	management	NOUN
ijtc-1106	276	5	,	,	PUNCT
ijtc-1106	276	6	7(1	7(1	NUM
ijtc-1106	276	7	)	)	PUNCT
ijtc-1106	276	8	.	.	PUNCT
ijtc-1106	277	1	https://doi.org/10.1080/23311975.2020.1750332	https://doi.org/10.1080/23311975.2020.1750332	PROPN
ijtc-1106	278	1	zehri	zehri	PROPN
ijtc-1106	278	2	,	,	PUNCT
ijtc-1106	278	3	i.	i.	PROPN
ijtc-1106	278	4	z.	z.	PROPN
ijtc-1106	278	5	k.	k.	PROPN
ijtc-1106	278	6	h.	h.	PROPN
ijtc-1106	278	7	f.	f.	PROPN
ijtc-1106	278	8	(	(	PUNCT
ijtc-1106	278	9	2016	2016	NUM
ijtc-1106	278	10	)	)	PUNCT
ijtc-1106	278	11	.	.	PUNCT
ijtc-1106	279	1	audit	audit	NOUN
ijtc-1106	279	2	committee	committee	NOUN
ijtc-1106	279	3	's	's	PART
ijtc-1106	279	4	effectiveness	effectiveness	NOUN
ijtc-1106	279	5	,	,	PUNCT
ijtc-1106	279	6	audit	audit	NOUN
ijtc-1106	279	7	quality	quality	NOUN
ijtc-1106	279	8	and	and	CCONJ
ijtc-1106	279	9	earnings	earning	NOUN
ijtc-1106	279	10	management	management	NOUN
ijtc-1106	279	11	.	.	PUNCT
ijtc-1106	280	1	journal	journal	NOUN
ijtc-1106	280	2	of	of	ADP
ijtc-1106	280	3	accounting	account	VERB
ijtc-1106	280	4	in	in	ADP
ijtc-1106	280	5	emerging	emerge	VERB
ijtc-1106	280	6	economics	economic	NOUN
ijtc-1106	280	7	,	,	PUNCT
ijtc-1106	280	8	6(2	6(2	NUM
ijtc-1106	280	9	)	)	PUNCT
ijtc-1106	280	10	,	,	PUNCT
ijtc-1106	280	11	138–155	138–155	NUM
ijtc-1106	280	12	.	.	PUNCT
ijtc-1106	281	1	zgarni	zgarni	PROPN
ijtc-1106	281	2	,	,	PUNCT
ijtc-1106	281	3	i.	i.	PROPN
ijtc-1106	281	4	,	,	PUNCT
ijtc-1106	281	5	hlioui	hlioui	PROPN
ijtc-1106	281	6	,	,	PUNCT
ijtc-1106	281	7	k.	k.	PROPN
ijtc-1106	281	8	,	,	PUNCT
ijtc-1106	281	9	&	&	CCONJ
ijtc-1106	281	10	zehri	zehri	PROPN
ijtc-1106	281	11	,	,	PUNCT
ijtc-1106	281	12	f.	f.	PROPN
ijtc-1106	281	13	(	(	PUNCT
ijtc-1106	281	14	2016	2016	NUM
ijtc-1106	281	15	)	)	PUNCT
ijtc-1106	281	16	.	.	PUNCT
ijtc-1106	282	1	effective	effective	ADJ
ijtc-1106	282	2	audit	audit	NOUN
ijtc-1106	282	3	committee	committee	NOUN
ijtc-1106	282	4	,	,	PUNCT
ijtc-1106	282	5	audit	audit	NOUN
ijtc-1106	282	6	quality	quality	NOUN
ijtc-1106	282	7	and	and	CCONJ
ijtc-1106	282	8	earnings	earning	NOUN
ijtc-1106	282	9	management	management	NOUN
ijtc-1106	282	10	.	.	PUNCT
ijtc-1106	283	1	journal	journal	NOUN
ijtc-1106	283	2	of	of	ADP
ijtc-1106	283	3	accounting	account	VERB
ijtc-1106	283	4	in	in	ADP
ijtc-1106	283	5	emerging	emerge	VERB
ijtc-1106	283	6	economies	economy	NOUN
ijtc-1106	283	7	,	,	PUNCT
ijtc-1106	283	8	6(2	6(2	NUM
ijtc-1106	283	9	)	)	PUNCT
ijtc-1106	283	10	,	,	PUNCT
ijtc-1106	283	11	138–155	138–155	NUM
ijtc-1106	283	12	.	.	PUNCT
ijtc-1106	284	1	https://doi.org/10.1108/jaee-09-2013-0048iasb	https://doi.org/10.1108/jaee-09-2013-0048iasb	X
ijtc-1106	284	2	.	.	PUNCT
ijtc-1106	285	1	(	(	PUNCT
ijtc-1106	285	2	2007	2007	NUM
ijtc-1106	285	3	)	)	PUNCT
ijtc-1106	285	4	.	.	PUNCT
ijtc-1106	286	1	financial	financial	ADJ
ijtc-1106	286	2	instruments	instrument	NOUN
ijtc-1106	286	3	:	:	PUNCT
ijtc-1106	286	4	disclosures	disclosure	NOUN
ijtc-1106	286	5	.	.	PUNCT
ijtc-1106	287	1	in	in	ADP
ijtc-1106	287	2	international	international	ADJ
ijtc-1106	287	3	accounting	accounting	NOUN
ijtc-1106	287	4	standards	standard	NOUN
ijtc-1106	287	5	board	board	NOUN
ijtc-1106	287	6	.	.	PUNCT
ijtc-1106	287	7	.	.	PUNCT
ijtc-1106	288	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN