id	sid	tid	token	lemma	pos
ijtc-453	1	1	the	the	DET
ijtc-453	1	2	illomata	illomata	PROPN
ijtc-453	1	3	international	international	PROPN
ijtc-453	1	4	journal	journal	PROPN
ijtc-453	1	5	of	of	ADP
ijtc-453	1	6	management	management	NOUN
ijtc-453	1	7	ilomata	ilomata	PROPN
ijtc-453	1	8	international	international	ADJ
ijtc-453	1	9	journal	journal	NOUN
ijtc-453	1	10	of	of	ADP
ijtc-453	1	11	tax	tax	PROPN
ijtc-453	1	12	&	&	CCONJ
ijtc-453	1	13	accounting	account	VERB
ijtc-453	1	14	p	p	PROPN
ijtc-453	1	15	-	-	PUNCT
ijtc-453	1	16	issn	issn	NOUN
ijtc-453	1	17	:	:	PUNCT
ijtc-453	1	18	2714	2714	NUM
ijtc-453	1	19	-	-	SYM
ijtc-453	1	20	9838	9838	NUM
ijtc-453	1	21	;	;	PUNCT
ijtc-453	1	22	e	e	X
ijtc-453	1	23	-	-	PUNCT
ijtc-453	1	24	issn	issn	NOUN
ijtc-453	1	25	:	:	PUNCT
ijtc-453	1	26	2714	2714	NUM
ijtc-453	1	27	-	-	SYM
ijtc-453	1	28	9846	9846	NUM
ijtc-453	1	29	volume	volume	NOUN
ijtc-453	1	30	3	3	NUM
ijtc-453	1	31	,	,	PUNCT
ijtc-453	1	32	issue	issue	NOUN
ijtc-453	1	33	2	2	NUM
ijtc-453	1	34	april	april	PROPN
ijtc-453	1	35	2022	2022	NUM
ijtc-453	1	36	page	page	NOUN
ijtc-453	2	1	no	no	NOUN
ijtc-453	2	2	.	.	NOUN
ijtc-453	3	1	183	183	NUM
ijtc-453	3	2	-	-	SYM
ijtc-453	3	3	190	190	NUM
ijtc-453	3	4	183|	183|	NUM
ijtc-453	3	5	ilomata	ilomata	NOUN
ijtc-453	3	6	international	international	ADJ
ijtc-453	3	7	journal	journal	NOUN
ijtc-453	3	8	of	of	ADP
ijtc-453	3	9	tax	tax	PROPN
ijtc-453	3	10	&	&	CCONJ
ijtc-453	3	11	accounting	account	VERB
ijtc-453	3	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-453	3	13	auditor	auditor	NOUN
ijtc-453	3	14	skill	skill	NOUN
ijtc-453	3	15	,	,	PUNCT
ijtc-453	3	16	work	work	NOUN
ijtc-453	3	17	experience	experience	NOUN
ijtc-453	3	18	and	and	CCONJ
ijtc-453	3	19	professional	professional	ADJ
ijtc-453	3	20	skepticism	skepticism	NOUN
ijtc-453	3	21	on	on	ADP
ijtc-453	3	22	performance	performance	NOUN
ijtc-453	3	23	of	of	ADP
ijtc-453	3	24	auditors	auditor	NOUN
ijtc-453	3	25	sunarmin1	sunarmin1	VERB
ijtc-453	3	26	,	,	PUNCT
ijtc-453	3	27	ahmad	ahmad	PROPN
ijtc-453	3	28	junaidi2	junaidi2	PROPN
ijtc-453	4	1	12institut	12institut	NUM
ijtc-453	4	2	ilmu	ilmu	PROPN
ijtc-453	4	3	sosial	sosial	PROPN
ijtc-453	4	4	dan	dan	PROPN
ijtc-453	4	5	manajemen	manajemen	PROPN
ijtc-453	4	6	stiami	stiami	PROPN
ijtc-453	4	7	,	,	PUNCT
ijtc-453	4	8	indonesia	indonesia	PROPN
ijtc-453	4	9	correspondent	correspondent	NOUN
ijtc-453	4	10	:	:	PUNCT
ijtc-453	4	11	sunarmin3@gmail.com1	sunarmin3@gmail.com1	PROPN
ijtc-453	4	12	received	receive	VERB
ijtc-453	4	13	:	:	PUNCT
ijtc-453	4	14	february	february	PROPN
ijtc-453	4	15	25	25	NUM
ijtc-453	4	16	,	,	PUNCT
ijtc-453	4	17	2022	2022	NUM
ijtc-453	4	18	accepted	accept	VERB
ijtc-453	4	19	:	:	PUNCT
ijtc-453	4	20	april	april	PROPN
ijtc-453	4	21	15	15	NUM
ijtc-453	4	22	,	,	PUNCT
ijtc-453	4	23	2022	2022	NUM
ijtc-453	4	24	published	publish	VERB
ijtc-453	4	25	:	:	PUNCT
ijtc-453	4	26	april	april	PROPN
ijtc-453	4	27	30	30	NUM
ijtc-453	4	28	,	,	PUNCT
ijtc-453	4	29	2022	2022	NUM
ijtc-453	4	30	citation	citation	NOUN
ijtc-453	4	31	:	:	PUNCT
ijtc-453	4	32	sunarmin	sunarmin	PROPN
ijtc-453	4	33	.	.	PROPN
ijtc-453	4	34	,	,	PUNCT
ijtc-453	4	35	junaidi	junaidi	PROPN
ijtc-453	4	36	,	,	PUNCT
ijtc-453	4	37	a.	a.	NOUN
ijtc-453	4	38	(	(	PUNCT
ijtc-453	4	39	2022	2022	NUM
ijtc-453	4	40	)	)	PUNCT
ijtc-453	4	41	.	.	PUNCT
ijtc-453	5	1	auditor	auditor	NOUN
ijtc-453	5	2	skill	skill	NOUN
ijtc-453	5	3	,	,	PUNCT
ijtc-453	5	4	work	work	NOUN
ijtc-453	5	5	experience	experience	NOUN
ijtc-453	5	6	and	and	CCONJ
ijtc-453	5	7	professional	professional	ADJ
ijtc-453	5	8	skepticism	skepticism	NOUN
ijtc-453	5	9	on	on	ADP
ijtc-453	5	10	performance	performance	NOUN
ijtc-453	5	11	of	of	ADP
ijtc-453	5	12	auditors	auditor	NOUN
ijtc-453	5	13	.	.	PUNCT
ijtc-453	6	1	ilomata	ilomata	PROPN
ijtc-453	6	2	international	international	ADJ
ijtc-453	6	3	journal	journal	NOUN
ijtc-453	6	4	of	of	ADP
ijtc-453	6	5	tax	tax	NOUN
ijtc-453	6	6	and	and	CCONJ
ijtc-453	6	7	accounting	accounting	NOUN
ijtc-453	6	8	,	,	PUNCT
ijtc-453	6	9	3(2	3(2	NUM
ijtc-453	6	10	)	)	PUNCT
ijtc-453	6	11	,	,	PUNCT
ijtc-453	6	12	183	183	NUM
ijtc-453	6	13	-	-	SYM
ijtc-453	6	14	190	190	NUM
ijtc-453	6	15	.	.	PUNCT
ijtc-453	6	16	https://doi.org/10.52728/ijtc.v3i2.453	https://doi.org/10.52728/ijtc.v3i2.453	NOUN
ijtc-453	6	17	abstract	abstract	NOUN
ijtc-453	6	18	:	:	PUNCT
ijtc-453	6	19	auditor	auditor	NOUN
ijtc-453	6	20	is	be	AUX
ijtc-453	6	21	an	an	DET
ijtc-453	6	22	accounting	accounting	NOUN
ijtc-453	6	23	profession	profession	NOUN
ijtc-453	6	24	that	that	PRON
ijtc-453	6	25	is	be	AUX
ijtc-453	6	26	expected	expect	VERB
ijtc-453	6	27	to	to	PART
ijtc-453	6	28	be	be	AUX
ijtc-453	6	29	able	able	ADJ
ijtc-453	6	30	to	to	PART
ijtc-453	6	31	produce	produce	VERB
ijtc-453	6	32	audit	audit	NOUN
ijtc-453	6	33	report	report	NOUN
ijtc-453	6	34	products	product	NOUN
ijtc-453	6	35	that	that	PRON
ijtc-453	6	36	can	can	AUX
ijtc-453	6	37	be	be	AUX
ijtc-453	6	38	accepted	accept	VERB
ijtc-453	6	39	by	by	ADP
ijtc-453	6	40	both	both	CCONJ
ijtc-453	6	41	internal	internal	ADJ
ijtc-453	6	42	and	and	CCONJ
ijtc-453	6	43	external	external	ADJ
ijtc-453	6	44	companies	company	NOUN
ijtc-453	6	45	.	.	PUNCT
ijtc-453	7	1	the	the	DET
ijtc-453	7	2	audit	audit	NOUN
ijtc-453	7	3	report	report	NOUN
ijtc-453	7	4	must	must	AUX
ijtc-453	7	5	be	be	AUX
ijtc-453	7	6	existence	existence	NOUN
ijtc-453	7	7	and	and	CCONJ
ijtc-453	7	8	accuracy	accuracy	NOUN
ijtc-453	7	9	,	,	PUNCT
ijtc-453	7	10	completeness	completeness	NOUN
ijtc-453	7	11	,	,	PUNCT
ijtc-453	7	12	rights	right	NOUN
ijtc-453	7	13	and	and	CCONJ
ijtc-453	7	14	obligations	obligation	NOUN
ijtc-453	7	15	,	,	PUNCT
ijtc-453	7	16	valuation	valuation	NOUN
ijtc-453	7	17	or	or	CCONJ
ijtc-453	7	18	allocation	allocation	NOUN
ijtc-453	7	19	,	,	PUNCT
ijtc-453	7	20	presentation	presentation	NOUN
ijtc-453	7	21	and	and	CCONJ
ijtc-453	7	22	disclosure	disclosure	NOUN
ijtc-453	7	23	.	.	PUNCT
ijtc-453	8	1	to	to	PART
ijtc-453	8	2	achieve	achieve	VERB
ijtc-453	8	3	this	this	PRON
ijtc-453	8	4	,	,	PUNCT
ijtc-453	8	5	several	several	ADJ
ijtc-453	8	6	measuring	measuring	NOUN
ijtc-453	8	7	tools	tool	NOUN
ijtc-453	8	8	are	be	AUX
ijtc-453	8	9	needed	need	VERB
ijtc-453	8	10	on	on	ADP
ijtc-453	8	11	how	how	SCONJ
ijtc-453	8	12	to	to	PART
ijtc-453	8	13	determine	determine	VERB
ijtc-453	8	14	the	the	DET
ijtc-453	8	15	level	level	NOUN
ijtc-453	8	16	of	of	ADP
ijtc-453	8	17	good	good	ADJ
ijtc-453	8	18	auditor	auditor	NOUN
ijtc-453	8	19	performance	performance	NOUN
ijtc-453	8	20	.	.	PUNCT
ijtc-453	9	1	the	the	DET
ijtc-453	9	2	performance	performance	NOUN
ijtc-453	9	3	of	of	ADP
ijtc-453	9	4	professional	professional	ADJ
ijtc-453	9	5	auditors	auditor	NOUN
ijtc-453	9	6	and	and	CCONJ
ijtc-453	9	7	having	have	VERB
ijtc-453	9	8	performance	performance	NOUN
ijtc-453	9	9	and	and	CCONJ
ijtc-453	9	10	broad	broad	ADJ
ijtc-453	9	11	insight	insight	NOUN
ijtc-453	9	12	will	will	AUX
ijtc-453	9	13	produce	produce	VERB
ijtc-453	9	14	report	report	NOUN
ijtc-453	9	15	products	product	NOUN
ijtc-453	9	16	that	that	PRON
ijtc-453	9	17	can	can	AUX
ijtc-453	9	18	be	be	AUX
ijtc-453	9	19	accounted	account	VERB
ijtc-453	9	20	for	for	ADP
ijtc-453	9	21	and	and	CCONJ
ijtc-453	9	22	have	have	VERB
ijtc-453	9	23	reliable	reliable	ADJ
ijtc-453	9	24	financial	financial	ADJ
ijtc-453	9	25	report	report	NOUN
ijtc-453	9	26	functions	function	NOUN
ijtc-453	9	27	and	and	CCONJ
ijtc-453	9	28	information	information	NOUN
ijtc-453	9	29	.	.	PUNCT
ijtc-453	10	1	the	the	DET
ijtc-453	10	2	research	research	NOUN
ijtc-453	10	3	method	method	NOUN
ijtc-453	10	4	used	use	VERB
ijtc-453	10	5	in	in	ADP
ijtc-453	10	6	this	this	DET
ijtc-453	10	7	research	research	NOUN
ijtc-453	10	8	is	be	AUX
ijtc-453	10	9	to	to	PART
ijtc-453	10	10	use	use	VERB
ijtc-453	10	11	literature	literature	PROPN
ijtc-453	10	12	review	review	PROPN
ijtc-453	10	13	,	,	PUNCT
ijtc-453	10	14	a	a	DET
ijtc-453	10	15	systematic	systematic	ADJ
ijtc-453	10	16	,	,	PUNCT
ijtc-453	10	17	explicit	explicit	ADJ
ijtc-453	10	18	and	and	CCONJ
ijtc-453	10	19	reproducible	reproducible	VERB
ijtc-453	10	20	method	method	NOUN
ijtc-453	10	21	to	to	PART
ijtc-453	10	22	identify	identify	VERB
ijtc-453	10	23	,	,	PUNCT
ijtc-453	10	24	evaluate	evaluate	VERB
ijtc-453	10	25	and	and	CCONJ
ijtc-453	10	26	synthesize	synthesize	VERB
ijtc-453	10	27	research	research	NOUN
ijtc-453	10	28	works	work	NOUN
ijtc-453	10	29	and	and	CCONJ
ijtc-453	10	30	ideas	idea	NOUN
ijtc-453	10	31	that	that	PRON
ijtc-453	10	32	have	have	AUX
ijtc-453	10	33	been	be	AUX
ijtc-453	10	34	produced	produce	VERB
ijtc-453	10	35	by	by	ADP
ijtc-453	10	36	researchers	researcher	NOUN
ijtc-453	10	37	and	and	CCONJ
ijtc-453	10	38	practitioners	practitioner	NOUN
ijtc-453	10	39	.	.	PUNCT
ijtc-453	11	1	the	the	DET
ijtc-453	11	2	results	result	NOUN
ijtc-453	11	3	of	of	ADP
ijtc-453	11	4	this	this	DET
ijtc-453	11	5	study	study	NOUN
ijtc-453	11	6	can	can	AUX
ijtc-453	11	7	be	be	AUX
ijtc-453	11	8	concluded	conclude	VERB
ijtc-453	11	9	that	that	SCONJ
ijtc-453	11	10	good	good	ADJ
ijtc-453	11	11	governance	governance	NOUN
ijtc-453	11	12	,	,	PUNCT
ijtc-453	11	13	audit	audit	NOUN
ijtc-453	11	14	structure	structure	NOUN
ijtc-453	11	15	,	,	PUNCT
ijtc-453	11	16	role	role	NOUN
ijtc-453	11	17	conflict	conflict	NOUN
ijtc-453	11	18	,	,	PUNCT
ijtc-453	11	19	role	role	NOUN
ijtc-453	11	20	ambiguity	ambiguity	NOUN
ijtc-453	11	21	,	,	PUNCT
ijtc-453	11	22	understanding	understanding	NOUN
ijtc-453	11	23	of	of	ADP
ijtc-453	11	24	good	good	ADJ
ijtc-453	11	25	governance	governance	NOUN
ijtc-453	11	26	,	,	PUNCT
ijtc-453	11	27	task	task	NOUN
ijtc-453	11	28	complexity	complexity	NOUN
ijtc-453	11	29	,	,	PUNCT
ijtc-453	11	30	have	have	VERB
ijtc-453	11	31	no	no	DET
ijtc-453	11	32	effect	effect	NOUN
ijtc-453	11	33	on	on	ADP
ijtc-453	11	34	auditor	auditor	NOUN
ijtc-453	11	35	performance	performance	NOUN
ijtc-453	11	36	.	.	PUNCT
ijtc-453	12	1	while	while	SCONJ
ijtc-453	12	2	organizational	organizational	ADJ
ijtc-453	12	3	commitment	commitment	NOUN
ijtc-453	12	4	,	,	PUNCT
ijtc-453	12	5	leadership	leadership	NOUN
ijtc-453	12	6	style	style	NOUN
ijtc-453	12	7	,	,	PUNCT
ijtc-453	12	8	professional	professional	ADJ
ijtc-453	12	9	training	training	NOUN
ijtc-453	12	10	,	,	PUNCT
ijtc-453	12	11	competence	competence	NOUN
ijtc-453	12	12	,	,	PUNCT
ijtc-453	12	13	locus	locus	NOUN
ijtc-453	12	14	of	of	ADP
ijtc-453	12	15	control	control	NOUN
ijtc-453	12	16	,	,	PUNCT
ijtc-453	12	17	and	and	CCONJ
ijtc-453	12	18	auditor	auditor	NOUN
ijtc-453	12	19	integrity	integrity	NOUN
ijtc-453	12	20	affect	affect	VERB
ijtc-453	12	21	the	the	DET
ijtc-453	12	22	performance	performance	NOUN
ijtc-453	12	23	of	of	ADP
ijtc-453	12	24	the	the	DET
ijtc-453	12	25	auditor	auditor	NOUN
ijtc-453	12	26	.	.	PUNCT
ijtc-453	13	1	for	for	ADP
ijtc-453	13	2	professional	professional	ADJ
ijtc-453	13	3	skepticism	skepticism	NOUN
ijtc-453	13	4	and	and	CCONJ
ijtc-453	13	5	audit	audit	NOUN
ijtc-453	13	6	knowledge	knowledge	NOUN
ijtc-453	13	7	,	,	PUNCT
ijtc-453	13	8	it	it	PRON
ijtc-453	13	9	turns	turn	VERB
ijtc-453	13	10	out	out	ADP
ijtc-453	13	11	to	to	PART
ijtc-453	13	12	have	have	VERB
ijtc-453	13	13	a	a	DET
ijtc-453	13	14	positive	positive	ADJ
ijtc-453	13	15	and	and	CCONJ
ijtc-453	13	16	significant	significant	ADJ
ijtc-453	13	17	influence	influence	NOUN
ijtc-453	13	18	on	on	ADP
ijtc-453	13	19	the	the	DET
ijtc-453	13	20	indications	indication	NOUN
ijtc-453	13	21	of	of	ADP
ijtc-453	13	22	regional	regional	ADJ
ijtc-453	13	23	loss	loss	NOUN
ijtc-453	13	24	findings	finding	NOUN
ijtc-453	13	25	.	.	PUNCT
ijtc-453	14	1	keywords	keyword	NOUN
ijtc-453	14	2	:	:	PUNCT
ijtc-453	14	3	skill	skill	NOUN
ijtc-453	14	4	,	,	PUNCT
ijtc-453	14	5	work	work	NOUN
ijtc-453	14	6	experience	experience	NOUN
ijtc-453	14	7	,	,	PUNCT
ijtc-453	14	8	professional	professional	ADJ
ijtc-453	14	9	skepticism	skepticism	NOUN
ijtc-453	14	10	,	,	PUNCT
ijtc-453	14	11	auditor	auditor	NOUN
ijtc-453	14	12	performance	performance	NOUN
ijtc-453	14	13	.	.	PUNCT
ijtc-453	15	1	this	this	PRON
ijtc-453	15	2	is	be	AUX
ijtc-453	15	3	an	an	DET
ijtc-453	15	4	open	open	ADJ
ijtc-453	15	5	access	access	NOUN
ijtc-453	15	6	article	article	NOUN
ijtc-453	15	7	under	under	ADP
ijtc-453	15	8	the	the	DET
ijtc-453	15	9	cc	cc	NOUN
ijtc-453	15	10	-	-	PUNCT
ijtc-453	15	11	by	by	ADP
ijtc-453	15	12	4.0	4.0	NUM
ijtc-453	15	13	license	license	NOUN
ijtc-453	15	14	.	.	PUNCT
ijtc-453	16	1	introduction	introduction	NOUN
ijtc-453	16	2	accountants	accountant	NOUN
ijtc-453	16	3	are	be	AUX
ijtc-453	16	4	one	one	NUM
ijtc-453	16	5	of	of	ADP
ijtc-453	16	6	the	the	DET
ijtc-453	16	7	professional	professional	ADJ
ijtc-453	16	8	fields	field	NOUN
ijtc-453	16	9	that	that	PRON
ijtc-453	16	10	require	require	VERB
ijtc-453	16	11	special	special	ADJ
ijtc-453	16	12	skills	skill	NOUN
ijtc-453	16	13	.	.	PUNCT
ijtc-453	17	1	the	the	DET
ijtc-453	17	2	accounting	accounting	NOUN
ijtc-453	17	3	profession	profession	NOUN
ijtc-453	17	4	has	have	AUX
ijtc-453	17	5	been	be	AUX
ijtc-453	17	6	around	around	ADV
ijtc-453	17	7	since	since	SCONJ
ijtc-453	17	8	the	the	DET
ijtc-453	17	9	15th	15th	ADJ
ijtc-453	17	10	century	century	NOUN
ijtc-453	17	11	,	,	PUNCT
ijtc-453	17	12	although	although	SCONJ
ijtc-453	17	13	experts	expert	NOUN
ijtc-453	17	14	are	be	AUX
ijtc-453	17	15	still	still	ADV
ijtc-453	17	16	debating	debate	VERB
ijtc-453	17	17	when	when	SCONJ
ijtc-453	17	18	this	this	DET
ijtc-453	17	19	profession	profession	NOUN
ijtc-453	17	20	actually	actually	ADV
ijtc-453	17	21	started	start	VERB
ijtc-453	17	22	(	(	PUNCT
ijtc-453	17	23	gammie	gammie	NOUN
ijtc-453	17	24	&	&	CCONJ
ijtc-453	17	25	whiting	whiting	NOUN
ijtc-453	17	26	,	,	PUNCT
ijtc-453	17	27	2013	2013	NUM
ijtc-453	17	28	;	;	PUNCT
ijtc-453	17	29	walker	walker	NOUN
ijtc-453	17	30	,	,	PUNCT
ijtc-453	17	31	2017	2017	NUM
ijtc-453	17	32	,	,	PUNCT
ijtc-453	17	33	2021	2021	NUM
ijtc-453	17	34	)	)	PUNCT
ijtc-453	17	35	.	.	PUNCT
ijtc-453	18	1	in	in	ADP
ijtc-453	18	2	15th	15th	ADJ
ijtc-453	18	3	century	century	PROPN
ijtc-453	18	4	england	england	PROPN
ijtc-453	18	5	,	,	PUNCT
ijtc-453	18	6	nonowners	nonowner	NOUN
ijtc-453	18	7	and	and	CCONJ
ijtc-453	18	8	non	non	NOUN
ijtc-453	18	9	-	-	NOUN
ijtc-453	18	10	managers	manager	NOUN
ijtc-453	18	11	who	who	PRON
ijtc-453	18	12	are	be	AUX
ijtc-453	18	13	now	now	ADV
ijtc-453	18	14	called	call	VERB
ijtc-453	18	15	auditors	auditor	NOUN
ijtc-453	18	16	were	be	AUX
ijtc-453	18	17	asked	ask	VERB
ijtc-453	18	18	to	to	PART
ijtc-453	18	19	check	check	VERB
ijtc-453	18	20	whether	whether	SCONJ
ijtc-453	18	21	there	there	PRON
ijtc-453	18	22	was	be	VERB
ijtc-453	18	23	fraud	fraud	NOUN
ijtc-453	18	24	in	in	ADP
ijtc-453	18	25	the	the	DET
ijtc-453	18	26	books	book	NOUN
ijtc-453	18	27	or	or	CCONJ
ijtc-453	18	28	in	in	ADP
ijtc-453	18	29	the	the	DET
ijtc-453	18	30	financial	financial	ADJ
ijtc-453	18	31	statements	statement	NOUN
ijtc-453	18	32	submitted	submit	VERB
ijtc-453	18	33	by	by	ADP
ijtc-453	18	34	the	the	DET
ijtc-453	18	35	owner	owner	NOUN
ijtc-453	18	36	's	's	PART
ijtc-453	18	37	wealth	wealth	NOUN
ijtc-453	18	38	manager	manager	NOUN
ijtc-453	18	39	(	(	PUNCT
ijtc-453	18	40	annisette	annisette	ADJ
ijtc-453	18	41	,	,	PUNCT
ijtc-453	18	42	2017	2017	NUM
ijtc-453	18	43	;	;	PUNCT
ijtc-453	18	44	o’regan	o’regan	PROPN
ijtc-453	18	45	&	&	CCONJ
ijtc-453	18	46	killian	killian	PROPN
ijtc-453	18	47	,	,	PUNCT
ijtc-453	18	48	2021	2021	NUM
ijtc-453	18	49	;	;	PUNCT
ijtc-453	18	50	van	van	PROPN
ijtc-453	18	51	der	der	PROPN
ijtc-453	18	52	steen	steen	PROPN
ijtc-453	18	53	,	,	PUNCT
ijtc-453	18	54	2022	2022	NUM
ijtc-453	18	55	)	)	PUNCT
ijtc-453	18	56	.	.	PUNCT
ijtc-453	19	1	the	the	DET
ijtc-453	19	2	accounting	accounting	NOUN
ijtc-453	19	3	profession	profession	NOUN
ijtc-453	19	4	is	be	AUX
ijtc-453	19	5	all	all	DET
ijtc-453	19	6	fields	field	NOUN
ijtc-453	19	7	of	of	ADP
ijtc-453	19	8	work	work	NOUN
ijtc-453	19	9	that	that	PRON
ijtc-453	19	10	use	use	VERB
ijtc-453	19	11	expertise	expertise	NOUN
ijtc-453	19	12	in	in	ADP
ijtc-453	19	13	the	the	DET
ijtc-453	19	14	field	field	NOUN
ijtc-453	19	15	of	of	ADP
ijtc-453	19	16	accounting	accounting	NOUN
ijtc-453	19	17	,	,	PUNCT
ijtc-453	19	18	including	include	VERB
ijtc-453	19	19	the	the	DET
ijtc-453	19	20	field	field	NOUN
ijtc-453	19	21	of	of	ADP
ijtc-453	19	22	work	work	NOUN
ijtc-453	19	23	of	of	ADP
ijtc-453	19	24	public	public	ADJ
ijtc-453	19	25	accountants	accountant	NOUN
ijtc-453	19	26	,	,	PUNCT
ijtc-453	19	27	internal	internal	ADJ
ijtc-453	19	28	accountants	accountant	NOUN
ijtc-453	19	29	working	work	VERB
ijtc-453	19	30	in	in	ADP
ijtc-453	19	31	industrial	industrial	ADJ
ijtc-453	19	32	,	,	PUNCT
ijtc-453	19	33	financial	financial	ADJ
ijtc-453	19	34	or	or	CCONJ
ijtc-453	19	35	trade	trade	NOUN
ijtc-453	19	36	companies	company	NOUN
ijtc-453	19	37	,	,	PUNCT
ijtc-453	19	38	accountants	accountant	NOUN
ijtc-453	19	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-453	19	40	mailto:sunarmin3@gmail.com	mailto:sunarmin3@gmail.com	PROPN
ijtc-453	19	41	https://doi.org/10.52728/ijtc.v3i2.453	https://doi.org/10.52728/ijtc.v3i2.453	NOUN
ijtc-453	19	42	auditor	auditor	NOUN
ijtc-453	19	43	skill	skill	NOUN
ijtc-453	19	44	,	,	PUNCT
ijtc-453	19	45	work	work	NOUN
ijtc-453	19	46	experience	experience	NOUN
ijtc-453	19	47	and	and	CCONJ
ijtc-453	19	48	professional	professional	ADJ
ijtc-453	19	49	skepticism	skepticism	NOUN
ijtc-453	19	50	on	on	ADP
ijtc-453	19	51	performance	performance	NOUN
ijtc-453	19	52	of	of	ADP
ijtc-453	19	53	auditors	auditor	NOUN
ijtc-453	19	54	sunarmin	sunarmin	VERB
ijtc-453	19	55	and	and	CCONJ
ijtc-453	19	56	junaidi	junaidi	NOUN
ijtc-453	19	57	184	184	NUM
ijtc-453	19	58	|	|	ADV
ijtc-453	19	59	ilomata	ilomata	PROPN
ijtc-453	19	60	international	international	ADJ
ijtc-453	19	61	journal	journal	NOUN
ijtc-453	19	62	of	of	ADP
ijtc-453	19	63	tax	tax	PROPN
ijtc-453	19	64	&	&	CCONJ
ijtc-453	19	65	accounting	accounting	PROPN
ijtc-453	19	66	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-453	19	67	working	work	VERB
ijtc-453	19	68	in	in	ADP
ijtc-453	19	69	the	the	DET
ijtc-453	19	70	government	government	NOUN
ijtc-453	19	71	,	,	PUNCT
ijtc-453	19	72	and	and	CCONJ
ijtc-453	19	73	accountants	accountant	NOUN
ijtc-453	19	74	as	as	ADP
ijtc-453	19	75	educators	educator	NOUN
ijtc-453	19	76	(	(	PUNCT
ijtc-453	19	77	antonelli	antonelli	PROPN
ijtc-453	19	78	et	et	PROPN
ijtc-453	19	79	al	al	PROPN
ijtc-453	19	80	.	.	PROPN
ijtc-453	19	81	,	,	PUNCT
ijtc-453	19	82	2022	2022	NUM
ijtc-453	19	83	;	;	PUNCT
ijtc-453	19	84	karlsson	karlsson	PROPN
ijtc-453	19	85	&	&	CCONJ
ijtc-453	19	86	noela	noela	PROPN
ijtc-453	19	87	,	,	PUNCT
ijtc-453	19	88	2022	2022	NUM
ijtc-453	19	89	;	;	PUNCT
ijtc-453	19	90	xue	xue	PROPN
ijtc-453	19	91	&	&	CCONJ
ijtc-453	19	92	zan	zan	PROPN
ijtc-453	19	93	,	,	PUNCT
ijtc-453	19	94	2022	2022	NUM
ijtc-453	19	95	)	)	PUNCT
ijtc-453	19	96	.	.	PUNCT
ijtc-453	20	1	one	one	NUM
ijtc-453	20	2	of	of	ADP
ijtc-453	20	3	the	the	DET
ijtc-453	20	4	keys	key	NOUN
ijtc-453	20	5	to	to	ADP
ijtc-453	20	6	building	build	VERB
ijtc-453	20	7	the	the	DET
ijtc-453	20	8	unified	unified	ADJ
ijtc-453	20	9	theory	theory	NOUN
ijtc-453	20	10	of	of	ADP
ijtc-453	20	11	acceptance	acceptance	NOUN
ijtc-453	20	12	and	and	CCONJ
ijtc-453	20	13	use	use	NOUN
ijtc-453	20	14	of	of	ADP
ijtc-453	20	15	technology	technology	NOUN
ijtc-453	20	16	(	(	PUNCT
ijtc-453	20	17	utaut	utaut	NOUN
ijtc-453	20	18	)	)	PUNCT
ijtc-453	20	19	is	be	AUX
ijtc-453	20	20	facilitating	facilitate	VERB
ijtc-453	20	21	conditions	condition	NOUN
ijtc-453	20	22	(	(	PUNCT
ijtc-453	20	23	ronaghi	ronaghi	PROPN
ijtc-453	20	24	&	&	CCONJ
ijtc-453	20	25	forouharfar	forouharfar	ADV
ijtc-453	20	26	,	,	PUNCT
ijtc-453	20	27	2020	2020	NUM
ijtc-453	20	28	;	;	PUNCT
ijtc-453	20	29	venkatesh	venkatesh	PROPN
ijtc-453	20	30	et	et	PROPN
ijtc-453	20	31	al	al	PROPN
ijtc-453	20	32	.	.	PROPN
ijtc-453	20	33	,	,	PUNCT
ijtc-453	20	34	2012	2012	NUM
ijtc-453	20	35	)	)	PUNCT
ijtc-453	20	36	.	.	PUNCT
ijtc-453	21	1	these	these	DET
ijtc-453	21	2	factors	factor	NOUN
ijtc-453	21	3	influence	influence	VERB
ijtc-453	21	4	behavioral	behavioral	ADJ
ijtc-453	21	5	intentions	intention	NOUN
ijtc-453	21	6	to	to	PART
ijtc-453	21	7	use	use	VERB
ijtc-453	21	8	technology	technology	NOUN
ijtc-453	21	9	and/or	and/or	CCONJ
ijtc-453	21	10	use	use	VERB
ijtc-453	21	11	technology	technology	NOUN
ijtc-453	21	12	.	.	PUNCT
ijtc-453	22	1	the	the	DET
ijtc-453	22	2	application	application	NOUN
ijtc-453	22	3	of	of	ADP
ijtc-453	22	4	information	information	NOUN
ijtc-453	22	5	technology	technology	NOUN
ijtc-453	22	6	,	,	PUNCT
ijtc-453	22	7	which	which	PRON
ijtc-453	22	8	is	be	AUX
ijtc-453	22	9	represented	represent	VERB
ijtc-453	22	10	by	by	ADP
ijtc-453	22	11	three	three	NUM
ijtc-453	22	12	independent	independent	ADJ
ijtc-453	22	13	variables	variable	NOUN
ijtc-453	22	14	,	,	PUNCT
ijtc-453	22	15	skills	skill	NOUN
ijtc-453	22	16	and	and	CCONJ
ijtc-453	22	17	knowledge	knowledge	NOUN
ijtc-453	22	18	,	,	PUNCT
ijtc-453	22	19	system	system	NOUN
ijtc-453	22	20	use	use	NOUN
ijtc-453	22	21	and	and	CCONJ
ijtc-453	22	22	perceived	perceive	VERB
ijtc-453	22	23	usefulness	usefulness	NOUN
ijtc-453	22	24	,	,	PUNCT
ijtc-453	22	25	has	have	VERB
ijtc-453	22	26	a	a	DET
ijtc-453	22	27	positive	positive	ADJ
ijtc-453	22	28	and	and	CCONJ
ijtc-453	22	29	significant	significant	ADJ
ijtc-453	22	30	effect	effect	NOUN
ijtc-453	22	31	on	on	ADP
ijtc-453	22	32	auditor	auditor	NOUN
ijtc-453	22	33	performance	performance	NOUN
ijtc-453	22	34	(	(	PUNCT
ijtc-453	22	35	al	al	PROPN
ijtc-453	22	36	aufa	aufa	PROPN
ijtc-453	22	37	et	et	PROPN
ijtc-453	22	38	al	al	PROPN
ijtc-453	22	39	.	.	PROPN
ijtc-453	22	40	,	,	PUNCT
ijtc-453	22	41	2020	2020	NUM
ijtc-453	22	42	;	;	PUNCT
ijtc-453	22	43	dwivedi	dwivedi	PROPN
ijtc-453	22	44	et	et	PROPN
ijtc-453	22	45	al	al	PROPN
ijtc-453	22	46	.	.	PROPN
ijtc-453	22	47	,	,	PUNCT
ijtc-453	22	48	2020	2020	NUM
ijtc-453	22	49	)	)	PUNCT
ijtc-453	22	50	.	.	PUNCT
ijtc-453	23	1	the	the	DET
ijtc-453	23	2	findings	finding	NOUN
ijtc-453	23	3	of	of	ADP
ijtc-453	23	4	this	this	DET
ijtc-453	23	5	study	study	NOUN
ijtc-453	23	6	recommend	recommend	VERB
ijtc-453	23	7	increasing	increase	VERB
ijtc-453	23	8	the	the	DET
ijtc-453	23	9	use	use	NOUN
ijtc-453	23	10	of	of	ADP
ijtc-453	23	11	information	information	NOUN
ijtc-453	23	12	technology	technology	NOUN
ijtc-453	23	13	so	so	SCONJ
ijtc-453	23	14	that	that	SCONJ
ijtc-453	23	15	the	the	DET
ijtc-453	23	16	effectiveness	effectiveness	NOUN
ijtc-453	23	17	and	and	CCONJ
ijtc-453	23	18	efficiency	efficiency	NOUN
ijtc-453	23	19	of	of	ADP
ijtc-453	23	20	the	the	DET
ijtc-453	23	21	audit	audit	NOUN
ijtc-453	23	22	process	process	NOUN
ijtc-453	23	23	can	can	AUX
ijtc-453	23	24	be	be	AUX
ijtc-453	23	25	increased	increase	VERB
ijtc-453	23	26	(	(	PUNCT
ijtc-453	23	27	ayaz	ayaz	PROPN
ijtc-453	23	28	&	&	CCONJ
ijtc-453	23	29	yanartaş	yanartaş	PROPN
ijtc-453	23	30	,	,	PUNCT
ijtc-453	23	31	2020	2020	NUM
ijtc-453	23	32	;	;	PUNCT
ijtc-453	23	33	rengganis	rengganis	PROPN
ijtc-453	23	34	&	&	CCONJ
ijtc-453	23	35	isgiyarta	isgiyarta	PROPN
ijtc-453	23	36	,	,	PUNCT
ijtc-453	23	37	2015	2015	NUM
ijtc-453	23	38	)	)	PUNCT
ijtc-453	23	39	.	.	PUNCT
ijtc-453	24	1	accountants	accountant	NOUN
ijtc-453	24	2	who	who	PRON
ijtc-453	24	3	have	have	VERB
ijtc-453	24	4	a	a	DET
ijtc-453	24	5	career	career	NOUN
ijtc-453	24	6	and	and	CCONJ
ijtc-453	24	7	work	work	NOUN
ijtc-453	24	8	in	in	ADP
ijtc-453	24	9	offices	office	NOUN
ijtc-453	24	10	or	or	CCONJ
ijtc-453	24	11	in	in	ADP
ijtc-453	24	12	private	private	ADJ
ijtc-453	24	13	companies	company	NOUN
ijtc-453	24	14	are	be	AUX
ijtc-453	24	15	responsible	responsible	ADJ
ijtc-453	24	16	for	for	ADP
ijtc-453	24	17	processing	processing	NOUN
ijtc-453	24	18	transactions	transaction	NOUN
ijtc-453	24	19	professionally	professionally	ADV
ijtc-453	24	20	based	base	VERB
ijtc-453	24	21	on	on	ADP
ijtc-453	24	22	the	the	DET
ijtc-453	24	23	current	current	ADJ
ijtc-453	24	24	statement	statement	NOUN
ijtc-453	24	25	of	of	ADP
ijtc-453	24	26	financial	financial	ADJ
ijtc-453	24	27	accounting	accounting	NOUN
ijtc-453	24	28	standards	standard	NOUN
ijtc-453	24	29	(	(	PUNCT
ijtc-453	24	30	huang	huang	PROPN
ijtc-453	24	31	&	&	CCONJ
ijtc-453	24	32	yan	yan	PROPN
ijtc-453	24	33	,	,	PUNCT
ijtc-453	24	34	2020	2020	NUM
ijtc-453	24	35	)	)	PUNCT
ijtc-453	24	36	.	.	PUNCT
ijtc-453	25	1	accountants	accountant	NOUN
ijtc-453	25	2	who	who	PRON
ijtc-453	25	3	work	work	VERB
ijtc-453	25	4	in	in	ADP
ijtc-453	25	5	the	the	DET
ijtc-453	25	6	government	government	NOUN
ijtc-453	25	7	or	or	CCONJ
ijtc-453	25	8	in	in	ADP
ijtc-453	25	9	the	the	DET
ijtc-453	25	10	government	government	NOUN
ijtc-453	25	11	inspectorate	inspectorate	NOUN
ijtc-453	25	12	will	will	AUX
ijtc-453	25	13	have	have	VERB
ijtc-453	25	14	the	the	DET
ijtc-453	25	15	task	task	NOUN
ijtc-453	25	16	of	of	ADP
ijtc-453	25	17	controlling	control	VERB
ijtc-453	25	18	and	and	CCONJ
ijtc-453	25	19	maintaining	maintain	VERB
ijtc-453	25	20	state	state	NOUN
ijtc-453	25	21	assets	asset	NOUN
ijtc-453	25	22	(	(	PUNCT
ijtc-453	25	23	chychyla	chychyla	NOUN
ijtc-453	25	24	et	et	PROPN
ijtc-453	25	25	al	al	PROPN
ijtc-453	25	26	.	.	PROPN
ijtc-453	25	27	,	,	PUNCT
ijtc-453	25	28	2019	2019	NUM
ijtc-453	25	29	)	)	PUNCT
ijtc-453	25	30	.	.	PUNCT
ijtc-453	26	1	accountants	accountant	NOUN
ijtc-453	26	2	who	who	PRON
ijtc-453	26	3	work	work	VERB
ijtc-453	26	4	in	in	ADP
ijtc-453	26	5	external	external	ADJ
ijtc-453	26	6	audits	audit	NOUN
ijtc-453	26	7	such	such	ADJ
ijtc-453	26	8	as	as	ADP
ijtc-453	26	9	public	public	ADJ
ijtc-453	26	10	accountants	accountant	NOUN
ijtc-453	26	11	have	have	VERB
ijtc-453	26	12	the	the	DET
ijtc-453	26	13	task	task	NOUN
ijtc-453	26	14	of	of	ADP
ijtc-453	26	15	being	be	AUX
ijtc-453	26	16	a	a	DET
ijtc-453	26	17	means	means	NOUN
ijtc-453	26	18	of	of	ADP
ijtc-453	26	19	control	control	NOUN
ijtc-453	26	20	over	over	ADP
ijtc-453	26	21	the	the	DET
ijtc-453	26	22	company	company	NOUN
ijtc-453	26	23	's	's	PART
ijtc-453	26	24	financial	financial	ADJ
ijtc-453	26	25	transactions	transaction	NOUN
ijtc-453	26	26	,	,	PUNCT
ijtc-453	26	27	the	the	DET
ijtc-453	26	28	results	result	NOUN
ijtc-453	26	29	of	of	ADP
ijtc-453	26	30	which	which	PRON
ijtc-453	26	31	can	can	AUX
ijtc-453	26	32	provide	provide	VERB
ijtc-453	26	33	independent	independent	ADJ
ijtc-453	26	34	information	information	NOUN
ijtc-453	26	35	on	on	ADP
ijtc-453	26	36	the	the	DET
ijtc-453	26	37	company	company	NOUN
ijtc-453	26	38	's	's	PART
ijtc-453	26	39	performance	performance	NOUN
ijtc-453	26	40	for	for	ADP
ijtc-453	26	41	a	a	DET
ijtc-453	26	42	certain	certain	ADJ
ijtc-453	26	43	financial	financial	ADJ
ijtc-453	26	44	year	year	NOUN
ijtc-453	26	45	according	accord	VERB
ijtc-453	26	46	to	to	ADP
ijtc-453	26	47	their	their	PRON
ijtc-453	26	48	assignment	assignment	NOUN
ijtc-453	26	49	(	(	PUNCT
ijtc-453	26	50	pucci	pucci	PROPN
ijtc-453	26	51	&	&	CCONJ
ijtc-453	26	52	skærbæk	skærbæk	NOUN
ijtc-453	26	53	,	,	PUNCT
ijtc-453	26	54	2020	2020	NUM
ijtc-453	26	55	)	)	PUNCT
ijtc-453	26	56	.	.	PUNCT
ijtc-453	27	1	accountants	accountant	NOUN
ijtc-453	27	2	who	who	PRON
ijtc-453	27	3	work	work	VERB
ijtc-453	27	4	in	in	ADP
ijtc-453	27	5	public	public	ADJ
ijtc-453	27	6	accounting	accounting	NOUN
ijtc-453	27	7	firms	firm	NOUN
ijtc-453	27	8	must	must	AUX
ijtc-453	27	9	be	be	AUX
ijtc-453	27	10	independent	independent	ADJ
ijtc-453	27	11	in	in	ADP
ijtc-453	27	12	accordance	accordance	NOUN
ijtc-453	27	13	with	with	ADP
ijtc-453	27	14	the	the	DET
ijtc-453	27	15	auditing	auditing	NOUN
ijtc-453	27	16	standards	standard	NOUN
ijtc-453	27	17	set	set	VERB
ijtc-453	27	18	by	by	ADP
ijtc-453	27	19	iapi	iapi	PROPN
ijtc-453	27	20	(	(	PUNCT
ijtc-453	27	21	khumawala	khumawala	PROPN
ijtc-453	27	22	et	et	PROPN
ijtc-453	27	23	al	al	PROPN
ijtc-453	27	24	.	.	PROPN
ijtc-453	27	25	,	,	PUNCT
ijtc-453	27	26	2020	2020	NUM
ijtc-453	27	27	)	)	PUNCT
ijtc-453	27	28	.	.	PUNCT
ijtc-453	28	1	the	the	DET
ijtc-453	28	2	product	product	NOUN
ijtc-453	28	3	of	of	ADP
ijtc-453	28	4	the	the	DET
ijtc-453	28	5	internal	internal	ADJ
ijtc-453	28	6	accountant	accountant	NOUN
ijtc-453	28	7	is	be	AUX
ijtc-453	28	8	a	a	DET
ijtc-453	28	9	financial	financial	ADJ
ijtc-453	28	10	report	report	NOUN
ijtc-453	28	11	that	that	PRON
ijtc-453	28	12	will	will	AUX
ijtc-453	28	13	be	be	AUX
ijtc-453	28	14	used	use	VERB
ijtc-453	28	15	as	as	ADP
ijtc-453	28	16	a	a	DET
ijtc-453	28	17	measurement	measurement	NOUN
ijtc-453	28	18	of	of	ADP
ijtc-453	28	19	the	the	DET
ijtc-453	28	20	company	company	NOUN
ijtc-453	28	21	's	's	PART
ijtc-453	28	22	performance	performance	NOUN
ijtc-453	28	23	and	and	CCONJ
ijtc-453	28	24	used	use	VERB
ijtc-453	28	25	as	as	ADP
ijtc-453	28	26	a	a	DET
ijtc-453	28	27	management	management	NOUN
ijtc-453	28	28	benchmark	benchmark	NOUN
ijtc-453	28	29	for	for	ADP
ijtc-453	28	30	the	the	DET
ijtc-453	28	31	achievements	achievement	NOUN
ijtc-453	28	32	and	and	CCONJ
ijtc-453	28	33	success	success	NOUN
ijtc-453	28	34	of	of	ADP
ijtc-453	28	35	the	the	DET
ijtc-453	28	36	management	management	NOUN
ijtc-453	28	37	in	in	ADP
ijtc-453	28	38	managing	manage	VERB
ijtc-453	28	39	the	the	DET
ijtc-453	28	40	company	company	NOUN
ijtc-453	28	41	(	(	PUNCT
ijtc-453	28	42	flesher	flesher	PROPN
ijtc-453	28	43	et	et	PROPN
ijtc-453	28	44	al	al	PROPN
ijtc-453	28	45	.	.	PROPN
ijtc-453	28	46	,	,	PUNCT
ijtc-453	28	47	2018	2018	NUM
ijtc-453	28	48	)	)	PUNCT
ijtc-453	28	49	.	.	PUNCT
ijtc-453	29	1	the	the	DET
ijtc-453	29	2	requirements	requirement	NOUN
ijtc-453	29	3	that	that	PRON
ijtc-453	29	4	must	must	AUX
ijtc-453	29	5	be	be	AUX
ijtc-453	29	6	met	meet	VERB
ijtc-453	29	7	by	by	ADP
ijtc-453	29	8	a	a	DET
ijtc-453	29	9	public	public	ADJ
ijtc-453	29	10	accountant	accountant	NOUN
ijtc-453	29	11	as	as	SCONJ
ijtc-453	29	12	contained	contain	VERB
ijtc-453	29	13	in	in	ADP
ijtc-453	29	14	article	article	NOUN
ijtc-453	29	15	6	6	NUM
ijtc-453	29	16	of	of	ADP
ijtc-453	29	17	law	law	NOUN
ijtc-453	29	18	no	no	NOUN
ijtc-453	29	19	.	.	NOUN
ijtc-453	29	20	5	5	NUM
ijtc-453	29	21	of	of	ADP
ijtc-453	29	22	2011	2011	NUM
ijtc-453	29	23	concerning	concern	VERB
ijtc-453	29	24	public	public	ADJ
ijtc-453	29	25	accountants	accountant	NOUN
ijtc-453	29	26	are	be	AUX
ijtc-453	29	27	:	:	PUNCT
ijtc-453	29	28	have	have	VERB
ijtc-453	29	29	a	a	DET
ijtc-453	29	30	certificate	certificate	NOUN
ijtc-453	29	31	of	of	ADP
ijtc-453	29	32	passing	pass	VERB
ijtc-453	29	33	a	a	DET
ijtc-453	29	34	valid	valid	ADJ
ijtc-453	29	35	public	public	ADJ
ijtc-453	29	36	accounting	accounting	NOUN
ijtc-453	29	37	professional	professional	ADJ
ijtc-453	29	38	exam	exam	NOUN
ijtc-453	29	39	,	,	PUNCT
ijtc-453	29	40	have	have	VERB
ijtc-453	29	41	a	a	DET
ijtc-453	29	42	certificate	certificate	NOUN
ijtc-453	29	43	of	of	ADP
ijtc-453	29	44	passing	pass	VERB
ijtc-453	29	45	a	a	DET
ijtc-453	29	46	legal	legal	ADJ
ijtc-453	29	47	public	public	ADJ
ijtc-453	29	48	accounting	accounting	NOUN
ijtc-453	29	49	professional	professional	ADJ
ijtc-453	29	50	exam	exam	NOUN
ijtc-453	29	51	,	,	PUNCT
ijtc-453	29	52	have	have	VERB
ijtc-453	29	53	experience	experience	NOUN
ijtc-453	29	54	in	in	ADP
ijtc-453	29	55	providing	provide	VERB
ijtc-453	29	56	services	service	NOUN
ijtc-453	29	57	as	as	SCONJ
ijtc-453	29	58	intended	intend	VERB
ijtc-453	29	59	in	in	ADP
ijtc-453	29	60	article	article	NOUN
ijtc-453	29	61	3	3	NUM
ijtc-453	29	62	,	,	PUNCT
ijtc-453	29	63	domiciled	domicile	VERB
ijtc-453	29	64	in	in	ADP
ijtc-453	29	65	the	the	DET
ijtc-453	29	66	territory	territory	NOUN
ijtc-453	29	67	of	of	ADP
ijtc-453	29	68	the	the	DET
ijtc-453	29	69	unitary	unitary	ADJ
ijtc-453	29	70	state	state	NOUN
ijtc-453	29	71	of	of	ADP
ijtc-453	29	72	the	the	DET
ijtc-453	29	73	republic	republic	NOUN
ijtc-453	29	74	of	of	ADP
ijtc-453	29	75	indonesia	indonesia	PROPN
ijtc-453	29	76	,	,	PUNCT
ijtc-453	29	77	has	have	VERB
ijtc-453	29	78	a	a	DET
ijtc-453	29	79	taxpayer	taxpayer	NOUN
ijtc-453	29	80	identification	identification	NOUN
ijtc-453	29	81	number	number	NOUN
ijtc-453	29	82	,	,	PUNCT
ijtc-453	29	83	has	have	AUX
ijtc-453	29	84	never	never	ADV
ijtc-453	29	85	been	be	AUX
ijtc-453	29	86	subject	subject	ADJ
ijtc-453	29	87	to	to	ADP
ijtc-453	29	88	administrative	administrative	ADJ
ijtc-453	29	89	sanctions	sanction	NOUN
ijtc-453	29	90	in	in	ADP
ijtc-453	29	91	the	the	DET
ijtc-453	29	92	form	form	NOUN
ijtc-453	29	93	of	of	ADP
ijtc-453	29	94	revocation	revocation	NOUN
ijtc-453	29	95	of	of	ADP
ijtc-453	29	96	a	a	DET
ijtc-453	29	97	public	public	ADJ
ijtc-453	29	98	accountant	accountant	NOUN
ijtc-453	29	99	license	license	NOUN
ijtc-453	29	100	,	,	PUNCT
ijtc-453	29	101	has	have	AUX
ijtc-453	29	102	never	never	ADV
ijtc-453	29	103	been	be	AUX
ijtc-453	29	104	sentenced	sentence	VERB
ijtc-453	29	105	to	to	ADP
ijtc-453	29	106	a	a	DET
ijtc-453	29	107	permanent	permanent	ADJ
ijtc-453	29	108	legal	legal	ADJ
ijtc-453	29	109	force	force	NOUN
ijtc-453	29	110	for	for	ADP
ijtc-453	29	111	committing	commit	VERB
ijtc-453	29	112	a	a	DET
ijtc-453	29	113	criminal	criminal	ADJ
ijtc-453	29	114	offense	offense	NOUN
ijtc-453	29	115	punishable	punishable	ADJ
ijtc-453	29	116	by	by	ADP
ijtc-453	29	117	imprisonment	imprisonment	NOUN
ijtc-453	29	118	5	5	NUM
ijtc-453	29	119	(	(	PUNCT
ijtc-453	29	120	five	five	NUM
ijtc-453	29	121	)	)	PUNCT
ijtc-453	29	122	years	year	NOUN
ijtc-453	29	123	or	or	CCONJ
ijtc-453	29	124	more	more	ADJ
ijtc-453	29	125	,	,	PUNCT
ijtc-453	29	126	become	become	VERB
ijtc-453	29	127	a	a	DET
ijtc-453	29	128	member	member	NOUN
ijtc-453	29	129	of	of	ADP
ijtc-453	29	130	the	the	DET
ijtc-453	29	131	association	association	NOUN
ijtc-453	29	132	of	of	ADP
ijtc-453	29	133	professional	professional	ADJ
ijtc-453	29	134	public	public	ADJ
ijtc-453	29	135	accountants	accountant	NOUN
ijtc-453	29	136	as	as	SCONJ
ijtc-453	29	137	determined	determine	VERB
ijtc-453	29	138	by	by	ADP
ijtc-453	29	139	the	the	DET
ijtc-453	29	140	minister	minister	NOUN
ijtc-453	29	141	;	;	PUNCT
ijtc-453	29	142	and	and	CCONJ
ijtc-453	29	143	not	not	PART
ijtc-453	29	144	in	in	ADP
ijtc-453	29	145	custody	custody	NOUN
ijtc-453	29	146	.	.	PUNCT
ijtc-453	30	1	an	an	DET
ijtc-453	30	2	independent	independent	ADJ
ijtc-453	30	3	auditor	auditor	NOUN
ijtc-453	30	4	is	be	AUX
ijtc-453	30	5	an	an	DET
ijtc-453	30	6	auditor	auditor	NOUN
ijtc-453	30	7	who	who	PRON
ijtc-453	30	8	is	be	AUX
ijtc-453	30	9	responsible	responsible	ADJ
ijtc-453	30	10	for	for	ADP
ijtc-453	30	11	meeting	meet	VERB
ijtc-453	30	12	auditing	auditing	NOUN
ijtc-453	30	13	standards	standard	NOUN
ijtc-453	30	14	set	set	VERB
ijtc-453	30	15	by	by	ADP
ijtc-453	30	16	the	the	DET
ijtc-453	30	17	indonesian	indonesian	PROPN
ijtc-453	30	18	institute	institute	PROPN
ijtc-453	30	19	of	of	ADP
ijtc-453	30	20	certified	certify	VERB
ijtc-453	30	21	public	public	ADJ
ijtc-453	30	22	accountants	accountant	NOUN
ijtc-453	30	23	(	(	PUNCT
ijtc-453	30	24	agoes	agoe	NOUN
ijtc-453	30	25	,	,	PUNCT
ijtc-453	30	26	2017	2017	NUM
ijtc-453	30	27	)	)	PUNCT
ijtc-453	30	28	.	.	PUNCT
ijtc-453	31	1	there	there	PRON
ijtc-453	31	2	are	be	VERB
ijtc-453	31	3	differences	difference	NOUN
ijtc-453	31	4	in	in	ADP
ijtc-453	31	5	behavior	behavior	NOUN
ijtc-453	31	6	and	and	CCONJ
ijtc-453	31	7	motivation	motivation	NOUN
ijtc-453	31	8	between	between	ADP
ijtc-453	31	9	male	male	ADJ
ijtc-453	31	10	auditors	auditor	NOUN
ijtc-453	31	11	and	and	CCONJ
ijtc-453	31	12	female	female	ADJ
ijtc-453	31	13	auditors	auditor	NOUN
ijtc-453	31	14	,	,	PUNCT
ijtc-453	31	15	while	while	SCONJ
ijtc-453	31	16	the	the	DET
ijtc-453	31	17	professional	professional	ADJ
ijtc-453	31	18	commitment	commitment	NOUN
ijtc-453	31	19	dimension	dimension	NOUN
ijtc-453	31	20	shows	show	VERB
ijtc-453	31	21	no	no	DET
ijtc-453	31	22	difference	difference	NOUN
ijtc-453	31	23	(	(	PUNCT
ijtc-453	31	24	anggrainy	anggrainy	NOUN
ijtc-453	31	25	et	et	PROPN
ijtc-453	31	26	al	al	PROPN
ijtc-453	31	27	.	.	PROPN
ijtc-453	31	28	,	,	PUNCT
ijtc-453	31	29	2018	2018	NUM
ijtc-453	31	30	)	)	PUNCT
ijtc-453	31	31	.	.	PUNCT
ijtc-453	32	1	however	however	ADV
ijtc-453	32	2	,	,	PUNCT
ijtc-453	32	3	overall	overall	ADV
ijtc-453	32	4	,	,	PUNCT
ijtc-453	32	5	the	the	DET
ijtc-453	32	6	results	result	NOUN
ijtc-453	32	7	of	of	ADP
ijtc-453	32	8	data	data	NOUN
ijtc-453	32	9	processing	processing	NOUN
ijtc-453	32	10	show	show	NOUN
ijtc-453	32	11	that	that	SCONJ
ijtc-453	32	12	there	there	PRON
ijtc-453	32	13	is	be	VERB
ijtc-453	32	14	a	a	DET
ijtc-453	32	15	difference	difference	NOUN
ijtc-453	32	16	in	in	ADP
ijtc-453	32	17	performance	performance	NOUN
ijtc-453	32	18	between	between	ADP
ijtc-453	32	19	male	male	ADJ
ijtc-453	32	20	auditors	auditor	NOUN
ijtc-453	32	21	and	and	CCONJ
ijtc-453	32	22	female	female	ADJ
ijtc-453	32	23	auditors	auditor	NOUN
ijtc-453	32	24	.	.	PUNCT
ijtc-453	33	1	these	these	DET
ijtc-453	33	2	differences	difference	NOUN
ijtc-453	33	3	prove	prove	VERB
ijtc-453	33	4	that	that	SCONJ
ijtc-453	33	5	a	a	DET
ijtc-453	33	6	person	person	NOUN
ijtc-453	33	7	's	's	PART
ijtc-453	33	8	performance	performance	NOUN
ijtc-453	33	9	will	will	AUX
ijtc-453	33	10	still	still	ADV
ijtc-453	33	11	be	be	AUX
ijtc-453	33	12	different	different	ADJ
ijtc-453	33	13	,	,	PUNCT
ijtc-453	33	14	especially	especially	ADV
ijtc-453	33	15	when	when	SCONJ
ijtc-453	33	16	compared	compare	VERB
ijtc-453	33	17	to	to	ADP
ijtc-453	33	18	men	man	NOUN
ijtc-453	33	19	and	and	CCONJ
ijtc-453	33	20	women	woman	NOUN
ijtc-453	33	21	,	,	PUNCT
ijtc-453	33	22	which	which	PRON
ijtc-453	33	23	are	be	AUX
ijtc-453	33	24	basically	basically	ADV
ijtc-453	33	25	different	different	ADJ
ijtc-453	33	26	in	in	ADP
ijtc-453	33	27	many	many	ADJ
ijtc-453	33	28	ways	way	NOUN
ijtc-453	33	29	because	because	SCONJ
ijtc-453	33	30	they	they	PRON
ijtc-453	33	31	are	be	AUX
ijtc-453	33	32	influenced	influence	VERB
ijtc-453	33	33	by	by	ADP
ijtc-453	33	34	gender	gender	NOUN
ijtc-453	33	35	factors	factor	NOUN
ijtc-453	33	36	.	.	PUNCT
ijtc-453	34	1	in	in	ADP
ijtc-453	34	2	assessing	assess	VERB
ijtc-453	34	3	performance	performance	NOUN
ijtc-453	34	4	in	in	ADP
ijtc-453	34	5	the	the	DET
ijtc-453	34	6	field	field	NOUN
ijtc-453	34	7	,	,	PUNCT
ijtc-453	34	8	some	some	DET
ijtc-453	34	9	companies	company	NOUN
ijtc-453	34	10	look	look	VERB
ijtc-453	34	11	at	at	ADP
ijtc-453	34	12	the	the	DET
ijtc-453	34	13	ability	ability	NOUN
ijtc-453	34	14	side	side	NOUN
ijtc-453	34	15	more	more	ADV
ijtc-453	34	16	than	than	ADP
ijtc-453	34	17	looking	look	VERB
ijtc-453	34	18	at	at	ADP
ijtc-453	34	19	gender	gender	NOUN
ijtc-453	34	20	differences	difference	NOUN
ijtc-453	34	21	.	.	PUNCT
ijtc-453	35	1	one	one	NUM
ijtc-453	35	2	of	of	ADP
ijtc-453	35	3	the	the	DET
ijtc-453	35	4	considerations	consideration	NOUN
ijtc-453	35	5	for	for	ADP
ijtc-453	35	6	employers	employer	NOUN
ijtc-453	35	7	is	be	AUX
ijtc-453	35	8	the	the	DET
ijtc-453	35	9	experience	experience	NOUN
ijtc-453	35	10	and	and	CCONJ
ijtc-453	35	11	insight	insight	NOUN
ijtc-453	35	12	of	of	ADP
ijtc-453	35	13	a	a	DET
ijtc-453	35	14	person	person	NOUN
ijtc-453	35	15	in	in	ADP
ijtc-453	35	16	carrying	carry	VERB
ijtc-453	35	17	out	out	ADP
ijtc-453	35	18	the	the	DET
ijtc-453	35	19	work	work	NOUN
ijtc-453	35	20	and	and	CCONJ
ijtc-453	35	21	the	the	DET
ijtc-453	35	22	job	job	NOUN
ijtc-453	35	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-453	35	24	auditor	auditor	NOUN
ijtc-453	35	25	skill	skill	NOUN
ijtc-453	35	26	,	,	PUNCT
ijtc-453	35	27	work	work	NOUN
ijtc-453	35	28	experience	experience	NOUN
ijtc-453	35	29	and	and	CCONJ
ijtc-453	35	30	professional	professional	ADJ
ijtc-453	35	31	skepticism	skepticism	NOUN
ijtc-453	35	32	on	on	ADP
ijtc-453	35	33	performance	performance	NOUN
ijtc-453	35	34	of	of	ADP
ijtc-453	35	35	auditors	auditor	NOUN
ijtc-453	35	36	sunarmin	sunarmin	VERB
ijtc-453	35	37	and	and	CCONJ
ijtc-453	35	38	junaidi	junaidi	NOUN
ijtc-453	35	39	185	185	NUM
ijtc-453	35	40	|	|	ADV
ijtc-453	35	41	ilomata	ilomata	PROPN
ijtc-453	35	42	international	international	ADJ
ijtc-453	35	43	journal	journal	NOUN
ijtc-453	35	44	of	of	ADP
ijtc-453	35	45	tax	tax	PROPN
ijtc-453	35	46	&	&	CCONJ
ijtc-453	35	47	accounting	account	VERB
ijtc-453	35	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-453	35	49	responsibilities	responsibility	NOUN
ijtc-453	35	50	that	that	PRON
ijtc-453	35	51	will	will	AUX
ijtc-453	35	52	later	later	ADV
ijtc-453	35	53	become	become	VERB
ijtc-453	35	54	the	the	DET
ijtc-453	35	55	responsibility	responsibility	NOUN
ijtc-453	35	56	for	for	ADP
ijtc-453	35	57	the	the	DET
ijtc-453	35	58	job	job	NOUN
ijtc-453	35	59	.	.	PUNCT
ijtc-453	36	1	research	research	NOUN
ijtc-453	36	2	related	relate	VERB
ijtc-453	36	3	to	to	ADP
ijtc-453	36	4	the	the	DET
ijtc-453	36	5	influence	influence	NOUN
ijtc-453	36	6	of	of	ADP
ijtc-453	36	7	competence	competence	NOUN
ijtc-453	36	8	and	and	CCONJ
ijtc-453	36	9	compensation	compensation	NOUN
ijtc-453	36	10	on	on	ADP
ijtc-453	36	11	employee	employee	NOUN
ijtc-453	36	12	performance	performance	NOUN
ijtc-453	36	13	by	by	ADP
ijtc-453	36	14	adopting	adopt	VERB
ijtc-453	36	15	a	a	DET
ijtc-453	36	16	contingency	contingency	NOUN
ijtc-453	36	17	approach	approach	NOUN
ijtc-453	36	18	(	(	PUNCT
ijtc-453	36	19	brownell	brownell	PROPN
ijtc-453	36	20	,	,	PUNCT
ijtc-453	36	21	1982	1982	NUM
ijtc-453	36	22	;	;	PUNCT
ijtc-453	36	23	jalaluddin	jalaluddin	NOUN
ijtc-453	36	24	,	,	PUNCT
ijtc-453	36	25	2010	2010	NUM
ijtc-453	36	26	;	;	PUNCT
ijtc-453	36	27	sutrisno	sutrisno	NOUN
ijtc-453	36	28	,	,	PUNCT
ijtc-453	36	29	2010	2010	NUM
ijtc-453	36	30	)	)	PUNCT
ijtc-453	36	31	.	.	PUNCT
ijtc-453	37	1	experienced	experienced	ADJ
ijtc-453	37	2	auditors	auditor	NOUN
ijtc-453	37	3	are	be	AUX
ijtc-453	37	4	auditors	auditor	NOUN
ijtc-453	37	5	who	who	PRON
ijtc-453	37	6	have	have	VERB
ijtc-453	37	7	a	a	DET
ijtc-453	37	8	better	well	ADJ
ijtc-453	37	9	understanding	understanding	NOUN
ijtc-453	37	10	,	,	PUNCT
ijtc-453	37	11	they	they	PRON
ijtc-453	37	12	are	be	AUX
ijtc-453	37	13	also	also	ADV
ijtc-453	37	14	better	well	ADV
ijtc-453	37	15	able	able	ADJ
ijtc-453	37	16	to	to	PART
ijtc-453	37	17	provide	provide	VERB
ijtc-453	37	18	reasonable	reasonable	ADJ
ijtc-453	37	19	explanations	explanation	NOUN
ijtc-453	37	20	for	for	ADP
ijtc-453	37	21	errors	error	NOUN
ijtc-453	37	22	in	in	ADP
ijtc-453	37	23	financial	financial	ADJ
ijtc-453	37	24	statements	statement	NOUN
ijtc-453	37	25	and	and	CCONJ
ijtc-453	37	26	can	can	AUX
ijtc-453	37	27	classify	classify	VERB
ijtc-453	37	28	errors	error	NOUN
ijtc-453	37	29	based	base	VERB
ijtc-453	37	30	on	on	ADP
ijtc-453	37	31	audit	audit	NOUN
ijtc-453	37	32	objectives	objective	NOUN
ijtc-453	37	33	and	and	CCONJ
ijtc-453	37	34	the	the	DET
ijtc-453	37	35	structure	structure	NOUN
ijtc-453	37	36	of	of	ADP
ijtc-453	37	37	the	the	DET
ijtc-453	37	38	underlying	underlying	ADJ
ijtc-453	37	39	accounting	accounting	NOUN
ijtc-453	37	40	system	system	NOUN
ijtc-453	37	41	(	(	PUNCT
ijtc-453	37	42	agoes	agoe	NOUN
ijtc-453	37	43	,	,	PUNCT
ijtc-453	37	44	2017	2017	NUM
ijtc-453	37	45	;	;	PUNCT
ijtc-453	37	46	asif	asif	NOUN
ijtc-453	37	47	et	et	PROPN
ijtc-453	37	48	al	al	PROPN
ijtc-453	37	49	.	.	PROPN
ijtc-453	37	50	,	,	PUNCT
ijtc-453	37	51	2022	2022	NUM
ijtc-453	37	52	;	;	PUNCT
ijtc-453	37	53	yu	yu	PROPN
ijtc-453	37	54	et	et	PROPN
ijtc-453	37	55	al	al	PROPN
ijtc-453	37	56	.	.	PROPN
ijtc-453	37	57	,	,	PUNCT
ijtc-453	37	58	2022	2022	NUM
ijtc-453	37	59	)	)	PUNCT
ijtc-453	37	60	.	.	PUNCT
ijtc-453	38	1	in	in	ADP
ijtc-453	38	2	carrying	carry	VERB
ijtc-453	38	3	out	out	ADP
ijtc-453	38	4	audit	audit	NOUN
ijtc-453	38	5	assignments	assignment	NOUN
ijtc-453	38	6	in	in	ADP
ijtc-453	38	7	the	the	DET
ijtc-453	38	8	field	field	NOUN
ijtc-453	38	9	,	,	PUNCT
ijtc-453	38	10	an	an	DET
ijtc-453	38	11	auditor	auditor	NOUN
ijtc-453	38	12	does	do	AUX
ijtc-453	38	13	not	not	PART
ijtc-453	38	14	only	only	ADV
ijtc-453	38	15	follow	follow	VERB
ijtc-453	38	16	audit	audit	NOUN
ijtc-453	38	17	procedures	procedure	NOUN
ijtc-453	38	18	that	that	PRON
ijtc-453	38	19	are	be	AUX
ijtc-453	38	20	summarized	summarize	VERB
ijtc-453	38	21	in	in	ADP
ijtc-453	38	22	the	the	DET
ijtc-453	38	23	audit	audit	NOUN
ijtc-453	38	24	program	program	NOUN
ijtc-453	38	25	that	that	PRON
ijtc-453	38	26	has	have	AUX
ijtc-453	38	27	been	be	AUX
ijtc-453	38	28	created	create	VERB
ijtc-453	38	29	and	and	CCONJ
ijtc-453	38	30	becomes	become	VERB
ijtc-453	38	31	a	a	DET
ijtc-453	38	32	guideline	guideline	NOUN
ijtc-453	38	33	by	by	ADP
ijtc-453	38	34	the	the	DET
ijtc-453	38	35	implementers	implementer	NOUN
ijtc-453	38	36	in	in	ADP
ijtc-453	38	37	the	the	DET
ijtc-453	38	38	field	field	NOUN
ijtc-453	38	39	by	by	ADP
ijtc-453	38	40	the	the	DET
ijtc-453	38	41	personnel	personnel	NOUN
ijtc-453	38	42	of	of	ADP
ijtc-453	38	43	the	the	DET
ijtc-453	38	44	public	public	ADJ
ijtc-453	38	45	accounting	accounting	NOUN
ijtc-453	38	46	firm	firm	NOUN
ijtc-453	38	47	.	.	PUNCT
ijtc-453	39	1	but	but	CCONJ
ijtc-453	39	2	it	it	PRON
ijtc-453	39	3	must	must	AUX
ijtc-453	39	4	also	also	ADV
ijtc-453	39	5	be	be	AUX
ijtc-453	39	6	accompanied	accompany	VERB
ijtc-453	39	7	by	by	ADP
ijtc-453	39	8	an	an	DET
ijtc-453	39	9	attitude	attitude	NOUN
ijtc-453	39	10	of	of	ADP
ijtc-453	39	11	professional	professional	ADJ
ijtc-453	39	12	skepticism	skepticism	NOUN
ijtc-453	39	13	(	(	PUNCT
ijtc-453	39	14	rodgers	rodger	VERB
ijtc-453	39	15	et	et	PROPN
ijtc-453	39	16	al	al	PROPN
ijtc-453	39	17	.	.	PROPN
ijtc-453	39	18	,	,	PUNCT
ijtc-453	39	19	2017	2017	NUM
ijtc-453	39	20	)	)	PUNCT
ijtc-453	39	21	.	.	PUNCT
ijtc-453	40	1	professional	professional	ADJ
ijtc-453	40	2	skepticism	skepticism	NOUN
ijtc-453	40	3	in	in	ADP
ijtc-453	40	4	the	the	DET
ijtc-453	40	5	professional	professional	ADJ
ijtc-453	40	6	standards	standard	NOUN
ijtc-453	40	7	of	of	ADP
ijtc-453	40	8	public	public	ADJ
ijtc-453	40	9	accountants	accountant	NOUN
ijtc-453	40	10	defines	define	VERB
ijtc-453	40	11	professional	professional	ADJ
ijtc-453	40	12	skepticism	skepticism	NOUN
ijtc-453	40	13	as	as	ADP
ijtc-453	40	14	an	an	DET
ijtc-453	40	15	auditor	auditor	NOUN
ijtc-453	40	16	's	's	PART
ijtc-453	40	17	attitude	attitude	NOUN
ijtc-453	40	18	that	that	PRON
ijtc-453	40	19	includes	include	VERB
ijtc-453	40	20	a	a	DET
ijtc-453	40	21	questioning	question	VERB
ijtc-453	40	22	mind	mind	NOUN
ijtc-453	40	23	and	and	CCONJ
ijtc-453	40	24	critical	critical	ADJ
ijtc-453	40	25	evaluation	evaluation	NOUN
ijtc-453	40	26	of	of	ADP
ijtc-453	40	27	audit	audit	NOUN
ijtc-453	40	28	evidence	evidence	NOUN
ijtc-453	40	29	(	(	PUNCT
ijtc-453	40	30	kang	kang	PROPN
ijtc-453	40	31	et	et	PROPN
ijtc-453	40	32	al	al	PROPN
ijtc-453	40	33	.	.	PROPN
ijtc-453	40	34	,	,	PUNCT
ijtc-453	40	35	2015	2015	NUM
ijtc-453	40	36	)	)	PUNCT
ijtc-453	40	37	.	.	PUNCT
ijtc-453	41	1	auditors	auditor	NOUN
ijtc-453	41	2	are	be	AUX
ijtc-453	41	3	said	say	VERB
ijtc-453	41	4	to	to	PART
ijtc-453	41	5	be	be	AUX
ijtc-453	41	6	skeptical	skeptical	ADJ
ijtc-453	41	7	if	if	SCONJ
ijtc-453	41	8	in	in	ADP
ijtc-453	41	9	their	their	PRON
ijtc-453	41	10	attitude	attitude	NOUN
ijtc-453	41	11	they	they	PRON
ijtc-453	41	12	will	will	AUX
ijtc-453	41	13	not	not	PART
ijtc-453	41	14	take	take	VERB
ijtc-453	41	15	for	for	ADP
ijtc-453	41	16	granted	grant	VERB
ijtc-453	41	17	explanations	explanation	NOUN
ijtc-453	41	18	and	and	CCONJ
ijtc-453	41	19	oral	oral	ADJ
ijtc-453	41	20	information	information	NOUN
ijtc-453	41	21	from	from	ADP
ijtc-453	41	22	clients	client	NOUN
ijtc-453	41	23	.	.	PUNCT
ijtc-453	42	1	but	but	CCONJ
ijtc-453	42	2	with	with	ADP
ijtc-453	42	3	a	a	DET
ijtc-453	42	4	critical	critical	ADJ
ijtc-453	42	5	nature	nature	NOUN
ijtc-453	42	6	will	will	AUX
ijtc-453	42	7	ask	ask	VERB
ijtc-453	42	8	questions	question	NOUN
ijtc-453	42	9	to	to	PART
ijtc-453	42	10	obtain	obtain	VERB
ijtc-453	42	11	reasons	reason	NOUN
ijtc-453	42	12	,	,	PUNCT
ijtc-453	42	13	evidence	evidence	NOUN
ijtc-453	42	14	and	and	CCONJ
ijtc-453	42	15	confirmation	confirmation	NOUN
ijtc-453	42	16	of	of	ADP
ijtc-453	42	17	the	the	DET
ijtc-453	42	18	object	object	NOUN
ijtc-453	42	19	in	in	ADP
ijtc-453	42	20	question	question	NOUN
ijtc-453	42	21	(	(	PUNCT
ijtc-453	42	22	zarefar	zarefar	PROPN
ijtc-453	42	23	et	et	PROPN
ijtc-453	42	24	al	al	PROPN
ijtc-453	42	25	.	.	PROPN
ijtc-453	42	26	,	,	PUNCT
ijtc-453	42	27	2016	2016	NUM
ijtc-453	42	28	)	)	PUNCT
ijtc-453	42	29	.	.	PUNCT
ijtc-453	43	1	without	without	ADP
ijtc-453	43	2	applying	apply	VERB
ijtc-453	43	3	professional	professional	ADJ
ijtc-453	43	4	skepticism	skepticism	NOUN
ijtc-453	43	5	,	,	PUNCT
ijtc-453	43	6	an	an	DET
ijtc-453	43	7	auditor	auditor	NOUN
ijtc-453	43	8	will	will	AUX
ijtc-453	43	9	only	only	ADV
ijtc-453	43	10	find	find	VERB
ijtc-453	43	11	misstatements	misstatement	NOUN
ijtc-453	43	12	caused	cause	VERB
ijtc-453	43	13	by	by	ADP
ijtc-453	43	14	errors	error	NOUN
ijtc-453	43	15	and	and	CCONJ
ijtc-453	43	16	it	it	PRON
ijtc-453	43	17	is	be	AUX
ijtc-453	43	18	difficult	difficult	ADJ
ijtc-453	43	19	to	to	PART
ijtc-453	43	20	find	find	VERB
ijtc-453	43	21	misstatements	misstatement	NOUN
ijtc-453	43	22	caused	cause	VERB
ijtc-453	43	23	by	by	ADP
ijtc-453	43	24	fraud	fraud	NOUN
ijtc-453	43	25	,	,	PUNCT
ijtc-453	43	26	because	because	SCONJ
ijtc-453	43	27	fraud	fraud	NOUN
ijtc-453	43	28	is	be	AUX
ijtc-453	43	29	usually	usually	ADV
ijtc-453	43	30	hidden	hide	VERB
ijtc-453	43	31	by	by	ADP
ijtc-453	43	32	the	the	DET
ijtc-453	43	33	perpetrators	perpetrator	NOUN
ijtc-453	43	34	.	.	PUNCT
ijtc-453	44	1	professional	professional	ADJ
ijtc-453	44	2	skepticism	skepticism	NOUN
ijtc-453	44	3	is	be	AUX
ijtc-453	44	4	an	an	DET
ijtc-453	44	5	employee	employee	NOUN
ijtc-453	44	6	attitude	attitude	NOUN
ijtc-453	44	7	that	that	PRON
ijtc-453	44	8	includes	include	VERB
ijtc-453	44	9	a	a	DET
ijtc-453	44	10	mind	mind	NOUN
ijtc-453	44	11	that	that	PRON
ijtc-453	44	12	always	always	ADV
ijtc-453	44	13	questions	question	NOUN
ijtc-453	44	14	and	and	CCONJ
ijtc-453	44	15	evaluates	evaluate	VERB
ijtc-453	44	16	critically	critically	ADV
ijtc-453	44	17	what	what	PRON
ijtc-453	44	18	its	its	PRON
ijtc-453	44	19	performance	performance	NOUN
ijtc-453	44	20	is	be	AUX
ijtc-453	44	21	(	(	PUNCT
ijtc-453	44	22	cohen	cohen	PROPN
ijtc-453	44	23	et	et	PROPN
ijtc-453	44	24	al	al	PROPN
ijtc-453	44	25	.	.	PROPN
ijtc-453	44	26	,	,	PUNCT
ijtc-453	44	27	2017	2017	NUM
ijtc-453	44	28	)	)	PUNCT
ijtc-453	44	29	.	.	PUNCT
ijtc-453	45	1	as	as	SCONJ
ijtc-453	45	2	previously	previously	ADV
ijtc-453	45	3	explained	explain	VERB
ijtc-453	45	4	,	,	PUNCT
ijtc-453	45	5	professional	professional	ADJ
ijtc-453	45	6	skepticism	skepticism	NOUN
ijtc-453	45	7	carefully	carefully	ADV
ijtc-453	45	8	and	and	CCONJ
ijtc-453	45	9	thoroughly	thoroughly	ADV
ijtc-453	45	10	requires	require	VERB
ijtc-453	45	11	performance	performance	NOUN
ijtc-453	45	12	to	to	PART
ijtc-453	45	13	carry	carry	VERB
ijtc-453	45	14	out	out	ADP
ijtc-453	45	15	professional	professional	ADJ
ijtc-453	45	16	skepticism	skepticism	NOUN
ijtc-453	45	17	for	for	ADP
ijtc-453	45	18	the	the	DET
ijtc-453	45	19	better	well	ADJ
ijtc-453	45	20	(	(	PUNCT
ijtc-453	45	21	noviyanti	noviyanti	PROPN
ijtc-453	45	22	,	,	PUNCT
ijtc-453	45	23	2008	2008	NUM
ijtc-453	45	24	)	)	PUNCT
ijtc-453	45	25	.	.	PUNCT
ijtc-453	46	1	evaluators	evaluator	NOUN
ijtc-453	46	2	do	do	AUX
ijtc-453	46	3	not	not	PART
ijtc-453	46	4	affect	affect	VERB
ijtc-453	46	5	the	the	DET
ijtc-453	46	6	outcome	outcome	NOUN
ijtc-453	46	7	effect	effect	NOUN
ijtc-453	46	8	in	in	ADP
ijtc-453	46	9	evaluating	evaluate	VERB
ijtc-453	46	10	auditor	auditor	NOUN
ijtc-453	46	11	performance	performance	NOUN
ijtc-453	46	12	.	.	PUNCT
ijtc-453	47	1	the	the	DET
ijtc-453	47	2	outcome	outcome	NOUN
ijtc-453	47	3	effect	effect	NOUN
ijtc-453	47	4	is	be	AUX
ijtc-453	47	5	the	the	DET
ijtc-453	47	6	result	result	NOUN
ijtc-453	47	7	of	of	ADP
ijtc-453	47	8	the	the	DET
ijtc-453	47	9	professional	professional	ADJ
ijtc-453	47	10	auditor	auditor	NOUN
ijtc-453	47	11	on	on	ADP
ijtc-453	47	12	the	the	DET
ijtc-453	47	13	audited	audit	VERB
ijtc-453	47	14	report	report	NOUN
ijtc-453	47	15	product	product	NOUN
ijtc-453	47	16	produced	produce	VERB
ijtc-453	47	17	(	(	PUNCT
ijtc-453	47	18	sari	sari	NOUN
ijtc-453	47	19	et	et	PROPN
ijtc-453	47	20	al	al	PROPN
ijtc-453	47	21	.	.	PROPN
ijtc-453	47	22	,	,	PUNCT
ijtc-453	47	23	2018	2018	NUM
ijtc-453	47	24	)	)	PUNCT
ijtc-453	47	25	.	.	PUNCT
ijtc-453	48	1	this	this	DET
ijtc-453	48	2	product	product	NOUN
ijtc-453	48	3	will	will	AUX
ijtc-453	48	4	be	be	AUX
ijtc-453	48	5	used	use	VERB
ijtc-453	48	6	as	as	ADP
ijtc-453	48	7	a	a	DET
ijtc-453	48	8	handle	handle	NOUN
ijtc-453	48	9	for	for	ADP
ijtc-453	48	10	accurate	accurate	ADJ
ijtc-453	48	11	information	information	NOUN
ijtc-453	48	12	on	on	ADP
ijtc-453	48	13	the	the	DET
ijtc-453	48	14	company	company	NOUN
ijtc-453	48	15	that	that	PRON
ijtc-453	48	16	is	be	AUX
ijtc-453	48	17	the	the	DET
ijtc-453	48	18	subject	subject	NOUN
ijtc-453	48	19	of	of	ADP
ijtc-453	48	20	his	his	PRON
ijtc-453	48	21	work	work	NOUN
ijtc-453	48	22	.	.	PUNCT
ijtc-453	49	1	auditor	auditor	NOUN
ijtc-453	49	2	performance	performance	NOUN
ijtc-453	49	3	is	be	AUX
ijtc-453	49	4	a	a	DET
ijtc-453	49	5	public	public	ADJ
ijtc-453	49	6	accountant	accountant	NOUN
ijtc-453	49	7	who	who	PRON
ijtc-453	49	8	carries	carry	VERB
ijtc-453	49	9	out	out	ADP
ijtc-453	49	10	objective	objective	ADJ
ijtc-453	49	11	examination	examination	NOUN
ijtc-453	49	12	assignments	assignment	NOUN
ijtc-453	49	13	on	on	ADP
ijtc-453	49	14	the	the	DET
ijtc-453	49	15	financial	financial	ADJ
ijtc-453	49	16	statements	statement	NOUN
ijtc-453	49	17	of	of	ADP
ijtc-453	49	18	a	a	DET
ijtc-453	49	19	company	company	NOUN
ijtc-453	49	20	or	or	CCONJ
ijtc-453	49	21	other	other	ADJ
ijtc-453	49	22	organization	organization	NOUN
ijtc-453	49	23	with	with	ADP
ijtc-453	49	24	the	the	DET
ijtc-453	49	25	aim	aim	NOUN
ijtc-453	49	26	of	of	ADP
ijtc-453	49	27	determining	determine	VERB
ijtc-453	49	28	whether	whether	SCONJ
ijtc-453	49	29	the	the	DET
ijtc-453	49	30	financial	financial	ADJ
ijtc-453	49	31	statements	statement	NOUN
ijtc-453	49	32	present	present	VERB
ijtc-453	49	33	fairly	fairly	ADV
ijtc-453	49	34	in	in	ADP
ijtc-453	49	35	accordance	accordance	NOUN
ijtc-453	49	36	with	with	ADP
ijtc-453	49	37	generally	generally	ADV
ijtc-453	49	38	accepted	accepted	ADJ
ijtc-453	49	39	accounting	accounting	NOUN
ijtc-453	49	40	principles	principle	NOUN
ijtc-453	49	41	,	,	PUNCT
ijtc-453	49	42	in	in	ADP
ijtc-453	49	43	all	all	DET
ijtc-453	49	44	material	material	NOUN
ijtc-453	49	45	respects	respect	NOUN
ijtc-453	49	46	,	,	PUNCT
ijtc-453	49	47	the	the	DET
ijtc-453	49	48	financial	financial	ADJ
ijtc-453	49	49	position	position	NOUN
ijtc-453	49	50	and	and	CCONJ
ijtc-453	49	51	company	company	NOUN
ijtc-453	49	52	results	result	NOUN
ijtc-453	49	53	.	.	PUNCT
ijtc-453	50	1	internal	internal	ADJ
ijtc-453	50	2	auditor	auditor	NOUN
ijtc-453	50	3	performance	performance	NOUN
ijtc-453	50	4	measurement	measurement	NOUN
ijtc-453	50	5	uses	use	VERB
ijtc-453	50	6	the	the	DET
ijtc-453	50	7	balanced	balanced	ADJ
ijtc-453	50	8	scorecard	scorecard	NOUN
ijtc-453	50	9	which	which	PRON
ijtc-453	50	10	suggests	suggest	VERB
ijtc-453	50	11	aspects	aspect	NOUN
ijtc-453	50	12	of	of	ADP
ijtc-453	50	13	internal	internal	ADJ
ijtc-453	50	14	audit	audit	NOUN
ijtc-453	50	15	performance	performance	NOUN
ijtc-453	50	16	measurement	measurement	NOUN
ijtc-453	50	17	into	into	ADP
ijtc-453	50	18	perspective	perspective	NOUN
ijtc-453	50	19	:	:	PUNCT
ijtc-453	50	20	innovation	innovation	NOUN
ijtc-453	50	21	and	and	CCONJ
ijtc-453	50	22	learning	learn	VERB
ijtc-453	50	23	to	to	PART
ijtc-453	50	24	answer	answer	VERB
ijtc-453	50	25	the	the	DET
ijtc-453	50	26	question	question	NOUN
ijtc-453	50	27	of	of	ADP
ijtc-453	50	28	whether	whether	SCONJ
ijtc-453	50	29	internal	internal	ADJ
ijtc-453	50	30	audit	audit	NOUN
ijtc-453	50	31	is	be	AUX
ijtc-453	50	32	able	able	ADJ
ijtc-453	50	33	to	to	PART
ijtc-453	50	34	continuously	continuously	ADV
ijtc-453	50	35	improve	improve	VERB
ijtc-453	50	36	and	and	CCONJ
ijtc-453	50	37	create	create	VERB
ijtc-453	50	38	value	value	NOUN
ijtc-453	50	39	,	,	PUNCT
ijtc-453	50	40	internal	internal	ADJ
ijtc-453	50	41	audit	audit	NOUN
ijtc-453	50	42	process	process	NOUN
ijtc-453	50	43	to	to	PART
ijtc-453	50	44	answer	answer	VERB
ijtc-453	50	45	questions	question	NOUN
ijtc-453	50	46	in	in	ADP
ijtc-453	50	47	which	which	PRON
ijtc-453	50	48	areas	area	NOUN
ijtc-453	50	49	of	of	ADP
ijtc-453	50	50	internal	internal	ADJ
ijtc-453	50	51	audit	audit	NOUN
ijtc-453	50	52	has	have	VERB
ijtc-453	50	53	expertise	expertise	NOUN
ijtc-453	50	54	,	,	PUNCT
ijtc-453	50	55	management/	management/	NUM
ijtc-453	50	56	auditee	auditee	NOUN
ijtc-453	50	57	adaptation	adaptation	NOUN
ijtc-453	50	58	of	of	ADP
ijtc-453	50	59	customer	customer	NOUN
ijtc-453	50	60	perspective	perspective	NOUN
ijtc-453	50	61	is	be	AUX
ijtc-453	50	62	to	to	PART
ijtc-453	50	63	answer	answer	VERB
ijtc-453	50	64	the	the	DET
ijtc-453	50	65	question	question	NOUN
ijtc-453	50	66	of	of	ADP
ijtc-453	50	67	how	how	SCONJ
ijtc-453	50	68	the	the	DET
ijtc-453	50	69	customer	customer	NOUN
ijtc-453	50	70	views	view	VERB
ijtc-453	50	71	internal	internal	ADJ
ijtc-453	50	72	audit	audit	NOUN
ijtc-453	50	73	,	,	PUNCT
ijtc-453	50	74	the	the	DET
ijtc-453	50	75	board	board	NOUN
ijtc-453	50	76	/	/	SYM
ijtc-453	50	77	audit	audit	NOUN
ijtc-453	50	78	committee	committee	NOUN
ijtc-453	50	79	adapts	adapt	VERB
ijtc-453	50	80	from	from	ADP
ijtc-453	50	81	a	a	DET
ijtc-453	50	82	financial	financial	ADJ
ijtc-453	50	83	perspective	perspective	NOUN
ijtc-453	50	84	to	to	PART
ijtc-453	50	85	answer	answer	VERB
ijtc-453	50	86	the	the	DET
ijtc-453	50	87	question	question	NOUN
ijtc-453	50	88	of	of	ADP
ijtc-453	50	89	how	how	SCONJ
ijtc-453	50	90	internal	internal	ADJ
ijtc-453	50	91	audit	audit	NOUN
ijtc-453	50	92	views	view	VERB
ijtc-453	50	93	stakeholders	stakeholder	NOUN
ijtc-453	50	94	.	.	PUNCT
ijtc-453	51	1	method	method	NOUN
ijtc-453	51	2	in	in	ADP
ijtc-453	51	3	this	this	DET
ijtc-453	51	4	study	study	NOUN
ijtc-453	51	5	,	,	PUNCT
ijtc-453	51	6	the	the	DET
ijtc-453	51	7	authors	author	NOUN
ijtc-453	51	8	use	use	VERB
ijtc-453	51	9	a	a	DET
ijtc-453	51	10	literature	literature	NOUN
ijtc-453	51	11	review	review	NOUN
ijtc-453	51	12	as	as	ADP
ijtc-453	51	13	a	a	DET
ijtc-453	51	14	framework	framework	NOUN
ijtc-453	51	15	designed	design	VERB
ijtc-453	51	16	to	to	PART
ijtc-453	51	17	classify	classify	VERB
ijtc-453	51	18	sources	source	NOUN
ijtc-453	51	19	of	of	ADP
ijtc-453	51	20	general	general	ADJ
ijtc-453	51	21	data	datum	NOUN
ijtc-453	51	22	and	and	CCONJ
ijtc-453	51	23	information	information	NOUN
ijtc-453	51	24	studied	study	VERB
ijtc-453	51	25	in	in	ADP
ijtc-453	51	26	the	the	DET
ijtc-453	51	27	study	study	NOUN
ijtc-453	51	28	.	.	PUNCT
ijtc-453	52	1	literature	literature	NOUN
ijtc-453	52	2	review	review	PROPN
ijtc-453	52	3	is	be	AUX
ijtc-453	52	4	a	a	DET
ijtc-453	52	5	systematic	systematic	ADJ
ijtc-453	52	6	,	,	PUNCT
ijtc-453	52	7	explicit	explicit	ADJ
ijtc-453	52	8	and	and	CCONJ
ijtc-453	52	9	reproducible	reproducible	ADJ
ijtc-453	52	10	method	method	NOUN
ijtc-453	52	11	for	for	ADP
ijtc-453	52	12	identifying	identify	VERB
ijtc-453	52	13	,	,	PUNCT
ijtc-453	52	14	evaluating	evaluate	VERB
ijtc-453	52	15	and	and	CCONJ
ijtc-453	52	16	synthesizing	synthesize	VERB
ijtc-453	52	17	research	research	NOUN
ijtc-453	52	18	works	work	NOUN
ijtc-453	52	19	and	and	CCONJ
ijtc-453	52	20	ideas	idea	NOUN
ijtc-453	52	21	that	that	PRON
ijtc-453	52	22	have	have	AUX
ijtc-453	52	23	been	be	AUX
ijtc-453	52	24	produced	produce	VERB
ijtc-453	52	25	by	by	ADP
ijtc-453	52	26	researchers	researcher	NOUN
ijtc-453	52	27	and	and	CCONJ
ijtc-453	52	28	practitioners	practitioner	NOUN
ijtc-453	52	29	.	.	PUNCT
ijtc-453	53	1	some	some	DET
ijtc-453	53	2	sources	source	NOUN
ijtc-453	53	3	of	of	ADP
ijtc-453	53	4	information	information	NOUN
ijtc-453	53	5	used	use	VERB
ijtc-453	53	6	in	in	ADP
ijtc-453	53	7	this	this	DET
ijtc-453	53	8	research	research	NOUN
ijtc-453	53	9	as	as	ADP
ijtc-453	53	10	literature	literature	NOUN
ijtc-453	53	11	study	study	NOUN
ijtc-453	53	12	materials	material	NOUN
ijtc-453	53	13	include	include	VERB
ijtc-453	53	14	the	the	DET
ijtc-453	53	15	following	follow	VERB
ijtc-453	53	16	:	:	PUNCT
ijtc-453	53	17	research	research	NOUN
ijtc-453	53	18	journal	journal	NOUN
ijtc-453	53	19	,	,	PUNCT
ijtc-453	53	20	in	in	ADP
ijtc-453	53	21	this	this	DET
ijtc-453	53	22	journal	journal	NOUN
ijtc-453	53	23	several	several	ADJ
ijtc-453	53	24	selected	select	VERB
ijtc-453	53	25	research	research	NOUN
ijtc-453	53	26	results	result	NOUN
ijtc-453	53	27	are	be	AUX
ijtc-453	53	28	published	publish	VERB
ijtc-453	53	29	so	so	SCONJ
ijtc-453	53	30	that	that	SCONJ
ijtc-453	53	31	they	they	PRON
ijtc-453	53	32	can	can	AUX
ijtc-453	53	33	be	be	AUX
ijtc-453	53	34	used	use	VERB
ijtc-453	53	35	as	as	ADP
ijtc-453	53	36	a	a	DET
ijtc-453	53	37	reference	reference	NOUN
ijtc-453	53	38	for	for	ADP
ijtc-453	53	39	the	the	DET
ijtc-453	53	40	development	development	NOUN
ijtc-453	53	41	of	of	ADP
ijtc-453	53	42	new	new	ADJ
ijtc-453	53	43	science	science	NOUN
ijtc-453	53	44	;	;	PUNCT
ijtc-453	53	45	books	book	NOUN
ijtc-453	53	46	,	,	PUNCT
ijtc-453	53	47	books	book	NOUN
ijtc-453	53	48	are	be	AUX
ijtc-453	53	49	a	a	DET
ijtc-453	53	50	very	very	ADV
ijtc-453	53	51	important	important	ADJ
ijtc-453	53	52	source	source	NOUN
ijtc-453	53	53	of	of	ADP
ijtc-453	53	54	information	information	NOUN
ijtc-453	53	55	because	because	SCONJ
ijtc-453	53	56	some	some	DET
ijtc-453	53	57	fields	field	NOUN
ijtc-453	53	58	of	of	ADP
ijtc-453	53	59	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-453	53	60	auditor	auditor	NOUN
ijtc-453	53	61	skill	skill	NOUN
ijtc-453	53	62	,	,	PUNCT
ijtc-453	53	63	work	work	NOUN
ijtc-453	53	64	experience	experience	NOUN
ijtc-453	53	65	and	and	CCONJ
ijtc-453	53	66	professional	professional	ADJ
ijtc-453	53	67	skepticism	skepticism	NOUN
ijtc-453	53	68	on	on	ADP
ijtc-453	53	69	performance	performance	NOUN
ijtc-453	53	70	of	of	ADP
ijtc-453	53	71	auditors	auditor	NOUN
ijtc-453	53	72	sunarmin	sunarmin	VERB
ijtc-453	53	73	and	and	CCONJ
ijtc-453	53	74	junaidi	junaidi	NOUN
ijtc-453	53	75	186	186	NUM
ijtc-453	53	76	|	|	ADV
ijtc-453	53	77	ilomata	ilomata	PROPN
ijtc-453	53	78	international	international	ADJ
ijtc-453	53	79	journal	journal	NOUN
ijtc-453	53	80	of	of	ADP
ijtc-453	53	81	tax	tax	PROPN
ijtc-453	53	82	&	&	CCONJ
ijtc-453	53	83	accounting	accounting	PROPN
ijtc-453	53	84	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-453	53	85	science	science	NOUN
ijtc-453	53	86	that	that	PRON
ijtc-453	53	87	are	be	AUX
ijtc-453	53	88	closely	closely	ADV
ijtc-453	53	89	related	relate	VERB
ijtc-453	53	90	to	to	ADP
ijtc-453	53	91	research	research	NOUN
ijtc-453	53	92	are	be	AUX
ijtc-453	53	93	manifested	manifest	VERB
ijtc-453	53	94	in	in	ADP
ijtc-453	53	95	the	the	DET
ijtc-453	53	96	form	form	NOUN
ijtc-453	53	97	of	of	ADP
ijtc-453	53	98	books	book	NOUN
ijtc-453	53	99	written	write	VERB
ijtc-453	53	100	by	by	ADP
ijtc-453	53	101	an	an	DET
ijtc-453	53	102	author	author	NOUN
ijtc-453	53	103	who	who	PRON
ijtc-453	53	104	is	be	AUX
ijtc-453	53	105	competent	competent	ADJ
ijtc-453	53	106	in	in	ADP
ijtc-453	53	107	his	his	PRON
ijtc-453	53	108	field	field	NOUN
ijtc-453	53	109	of	of	ADP
ijtc-453	53	110	science	science	NOUN
ijtc-453	53	111	.	.	PUNCT
ijtc-453	54	1	newspapers	newspaper	NOUN
ijtc-453	54	2	and	and	CCONJ
ijtc-453	54	3	magazines	magazine	NOUN
ijtc-453	54	4	,	,	PUNCT
ijtc-453	54	5	this	this	DET
ijtc-453	54	6	print	print	NOUN
ijtc-453	54	7	media	media	NOUN
ijtc-453	54	8	is	be	AUX
ijtc-453	54	9	a	a	DET
ijtc-453	54	10	good	good	ADJ
ijtc-453	54	11	source	source	NOUN
ijtc-453	54	12	of	of	ADP
ijtc-453	54	13	literature	literature	NOUN
ijtc-453	54	14	and	and	CCONJ
ijtc-453	54	15	is	be	AUX
ijtc-453	54	16	easily	easily	ADV
ijtc-453	54	17	available	available	ADJ
ijtc-453	54	18	everywhere	everywhere	ADV
ijtc-453	54	19	;	;	PUNCT
ijtc-453	54	20	internet	internet	NOUN
ijtc-453	54	21	,	,	PUNCT
ijtc-453	54	22	technological	technological	ADJ
ijtc-453	54	23	advances	advance	NOUN
ijtc-453	54	24	have	have	VERB
ijtc-453	54	25	a	a	DET
ijtc-453	54	26	very	very	ADV
ijtc-453	54	27	significant	significant	ADJ
ijtc-453	54	28	impact	impact	NOUN
ijtc-453	54	29	in	in	ADP
ijtc-453	54	30	the	the	DET
ijtc-453	54	31	field	field	NOUN
ijtc-453	54	32	of	of	ADP
ijtc-453	54	33	information	information	NOUN
ijtc-453	54	34	,	,	PUNCT
ijtc-453	54	35	researchers	researcher	NOUN
ijtc-453	54	36	can	can	AUX
ijtc-453	54	37	directly	directly	ADV
ijtc-453	54	38	access	access	VERB
ijtc-453	54	39	the	the	DET
ijtc-453	54	40	internet	internet	NOUN
ijtc-453	54	41	and	and	CCONJ
ijtc-453	54	42	get	get	VERB
ijtc-453	54	43	the	the	DET
ijtc-453	54	44	desired	desire	VERB
ijtc-453	54	45	information	information	NOUN
ijtc-453	54	46	from	from	ADP
ijtc-453	54	47	various	various	ADJ
ijtc-453	54	48	countries	country	NOUN
ijtc-453	54	49	very	very	ADV
ijtc-453	54	50	quickly	quickly	ADV
ijtc-453	54	51	.	.	PUNCT
ijtc-453	55	1	in	in	ADP
ijtc-453	55	2	order	order	NOUN
ijtc-453	55	3	to	to	PART
ijtc-453	55	4	collect	collect	VERB
ijtc-453	55	5	valid	valid	ADJ
ijtc-453	55	6	and	and	CCONJ
ijtc-453	55	7	accurate	accurate	ADJ
ijtc-453	55	8	data	datum	NOUN
ijtc-453	55	9	and	and	CCONJ
ijtc-453	55	10	information	information	NOUN
ijtc-453	55	11	,	,	PUNCT
ijtc-453	55	12	to	to	PART
ijtc-453	55	13	collect	collect	VERB
ijtc-453	55	14	the	the	DET
ijtc-453	55	15	main	main	ADJ
ijtc-453	55	16	data	datum	NOUN
ijtc-453	55	17	(	(	PUNCT
ijtc-453	55	18	to	to	PART
ijtc-453	55	19	obtain	obtain	VERB
ijtc-453	55	20	primary	primary	ADJ
ijtc-453	55	21	data	datum	NOUN
ijtc-453	55	22	)	)	PUNCT
ijtc-453	55	23	the	the	DET
ijtc-453	55	24	researcher	researcher	NOUN
ijtc-453	55	25	will	will	AUX
ijtc-453	55	26	conduct	conduct	VERB
ijtc-453	55	27	a	a	DET
ijtc-453	55	28	literature	literature	NOUN
ijtc-453	55	29	review	review	NOUN
ijtc-453	55	30	and	and	CCONJ
ijtc-453	55	31	supporting	support	VERB
ijtc-453	55	32	literature	literature	NOUN
ijtc-453	55	33	such	such	ADJ
ijtc-453	55	34	as	as	ADP
ijtc-453	55	35	media	medium	NOUN
ijtc-453	55	36	information	information	NOUN
ijtc-453	55	37	,	,	PUNCT
ijtc-453	55	38	internet	internet	NOUN
ijtc-453	55	39	and	and	CCONJ
ijtc-453	55	40	other	other	ADJ
ijtc-453	55	41	supporting	support	VERB
ijtc-453	55	42	information	information	NOUN
ijtc-453	55	43	which	which	PRON
ijtc-453	55	44	are	be	AUX
ijtc-453	55	45	studied	study	VERB
ijtc-453	55	46	in	in	ADP
ijtc-453	55	47	depth	depth	NOUN
ijtc-453	55	48	.	.	PUNCT
ijtc-453	56	1	a	a	DET
ijtc-453	56	2	good	good	ADJ
ijtc-453	56	3	literature	literature	NOUN
ijtc-453	56	4	review	review	NOUN
ijtc-453	56	5	is	be	AUX
ijtc-453	56	6	one	one	NUM
ijtc-453	56	7	that	that	PRON
ijtc-453	56	8	evaluates	evaluate	VERB
ijtc-453	56	9	the	the	DET
ijtc-453	56	10	quality	quality	NOUN
ijtc-453	56	11	and	and	CCONJ
ijtc-453	56	12	new	new	ADJ
ijtc-453	56	13	findings	finding	NOUN
ijtc-453	56	14	of	of	ADP
ijtc-453	56	15	a	a	DET
ijtc-453	56	16	scientific	scientific	ADJ
ijtc-453	56	17	paper	paper	NOUN
ijtc-453	56	18	.	.	PUNCT
ijtc-453	57	1	it	it	PRON
ijtc-453	57	2	should	should	AUX
ijtc-453	57	3	be	be	AUX
ijtc-453	57	4	understood	understand	VERB
ijtc-453	57	5	that	that	SCONJ
ijtc-453	57	6	the	the	DET
ijtc-453	57	7	so	so	ADV
ijtc-453	57	8	-	-	PUNCT
ijtc-453	57	9	called	call	VERB
ijtc-453	57	10	scientific	scientific	ADJ
ijtc-453	57	11	literature	literature	NOUN
ijtc-453	57	12	can	can	AUX
ijtc-453	57	13	be	be	AUX
ijtc-453	57	14	in	in	ADP
ijtc-453	57	15	the	the	DET
ijtc-453	57	16	form	form	NOUN
ijtc-453	57	17	of	of	ADP
ijtc-453	57	18	:	:	PUNCT
ijtc-453	57	19	papers	paper	NOUN
ijtc-453	57	20	from	from	ADP
ijtc-453	57	21	scientific	scientific	ADJ
ijtc-453	57	22	journals	journal	NOUN
ijtc-453	57	23	,	,	PUNCT
ijtc-453	57	24	papers	paper	NOUN
ijtc-453	57	25	from	from	ADP
ijtc-453	57	26	conferences	conference	NOUN
ijtc-453	57	27	(	(	PUNCT
ijtc-453	57	28	proceedings	proceeding	NOUN
ijtc-453	57	29	)	)	PUNCT
ijtc-453	57	30	,	,	PUNCT
ijtc-453	57	31	thesis	thesis	NOUN
ijtc-453	57	32	and	and	CCONJ
ijtc-453	57	33	dissertations	dissertation	NOUN
ijtc-453	57	34	,	,	PUNCT
ijtc-453	57	35	reports	report	NOUN
ijtc-453	57	36	from	from	ADP
ijtc-453	57	37	trusted	trust	VERB
ijtc-453	57	38	organizations	organization	NOUN
ijtc-453	57	39	,	,	PUNCT
ijtc-453	57	40	and	and	CCONJ
ijtc-453	57	41	textbooks	textbook	NOUN
ijtc-453	57	42	.	.	PUNCT
ijtc-453	58	1	this	this	DET
ijtc-453	58	2	source	source	NOUN
ijtc-453	58	3	literature	literature	NOUN
ijtc-453	58	4	is	be	AUX
ijtc-453	58	5	useful	useful	ADJ
ijtc-453	58	6	as	as	ADP
ijtc-453	58	7	a	a	DET
ijtc-453	58	8	cross	cross	ADJ
ijtc-453	58	9	-	-	ADJ
ijtc-453	58	10	check	check	ADJ
ijtc-453	58	11	material	material	NOUN
ijtc-453	58	12	,	,	PUNCT
ijtc-453	58	13	if	if	SCONJ
ijtc-453	58	14	it	it	PRON
ijtc-453	58	15	turns	turn	VERB
ijtc-453	58	16	out	out	ADP
ijtc-453	58	17	that	that	SCONJ
ijtc-453	58	18	there	there	PRON
ijtc-453	58	19	is	be	VERB
ijtc-453	58	20	data	datum	NOUN
ijtc-453	58	21	that	that	PRON
ijtc-453	58	22	is	be	AUX
ijtc-453	58	23	considered	consider	VERB
ijtc-453	58	24	less	less	ADV
ijtc-453	58	25	valid	valid	ADJ
ijtc-453	58	26	.	.	PUNCT
ijtc-453	59	1	literature	literature	NOUN
ijtc-453	59	2	study	study	NOUN
ijtc-453	59	3	is	be	AUX
ijtc-453	59	4	a	a	DET
ijtc-453	59	5	data	data	NOUN
ijtc-453	59	6	collection	collection	NOUN
ijtc-453	59	7	technique	technique	NOUN
ijtc-453	59	8	by	by	ADP
ijtc-453	59	9	using	use	VERB
ijtc-453	59	10	books	book	NOUN
ijtc-453	59	11	or	or	CCONJ
ijtc-453	59	12	references	reference	NOUN
ijtc-453	59	13	as	as	ADP
ijtc-453	59	14	research	research	NOUN
ijtc-453	59	15	support	support	NOUN
ijtc-453	59	16	,	,	PUNCT
ijtc-453	59	17	and	and	CCONJ
ijtc-453	59	18	by	by	ADP
ijtc-453	59	19	completing	complete	VERB
ijtc-453	59	20	or	or	CCONJ
ijtc-453	59	21	searching	search	VERB
ijtc-453	59	22	for	for	ADP
ijtc-453	59	23	data	datum	NOUN
ijtc-453	59	24	needed	need	VERB
ijtc-453	59	25	by	by	ADP
ijtc-453	59	26	researchers	researcher	NOUN
ijtc-453	59	27	from	from	ADP
ijtc-453	59	28	journals	journal	NOUN
ijtc-453	59	29	,	,	PUNCT
ijtc-453	59	30	magazines	magazine	NOUN
ijtc-453	59	31	,	,	PUNCT
ijtc-453	59	32	papers	paper	NOUN
ijtc-453	59	33	,	,	PUNCT
ijtc-453	59	34	print	print	NOUN
ijtc-453	59	35	media	medium	NOUN
ijtc-453	59	36	and	and	CCONJ
ijtc-453	59	37	so	so	ADV
ijtc-453	59	38	on	on	ADV
ijtc-453	59	39	,	,	PUNCT
ijtc-453	59	40	which	which	PRON
ijtc-453	59	41	are	be	AUX
ijtc-453	59	42	relevant	relevant	ADJ
ijtc-453	59	43	to	to	ADP
ijtc-453	59	44	the	the	DET
ijtc-453	59	45	problems	problem	NOUN
ijtc-453	59	46	studied	study	VERB
ijtc-453	59	47	to	to	PART
ijtc-453	59	48	get	get	VERB
ijtc-453	59	49	clarity	clarity	NOUN
ijtc-453	59	50	of	of	ADP
ijtc-453	59	51	concepts	concept	NOUN
ijtc-453	59	52	in	in	ADP
ijtc-453	59	53	the	the	DET
ijtc-453	59	54	preparation	preparation	NOUN
ijtc-453	59	55	effort	effort	NOUN
ijtc-453	59	56	.	.	PUNCT
ijtc-453	60	1	theoretical	theoretical	ADJ
ijtc-453	60	2	basis	basis	NOUN
ijtc-453	60	3	that	that	PRON
ijtc-453	60	4	is	be	AUX
ijtc-453	60	5	useful	useful	ADJ
ijtc-453	60	6	in	in	ADP
ijtc-453	60	7	the	the	DET
ijtc-453	60	8	discussion	discussion	NOUN
ijtc-453	60	9	.	.	PUNCT
ijtc-453	61	1	internet	internet	NOUN
ijtc-453	61	2	searching	searching	NOUN
ijtc-453	61	3	is	be	AUX
ijtc-453	61	4	research	research	NOUN
ijtc-453	61	5	conducted	conduct	VERB
ijtc-453	61	6	by	by	ADP
ijtc-453	61	7	collecting	collect	VERB
ijtc-453	61	8	various	various	ADJ
ijtc-453	61	9	additional	additional	ADJ
ijtc-453	61	10	references	reference	NOUN
ijtc-453	61	11	sourced	source	VERB
ijtc-453	61	12	from	from	ADP
ijtc-453	61	13	the	the	DET
ijtc-453	61	14	internet	internet	NOUN
ijtc-453	61	15	in	in	ADP
ijtc-453	61	16	order	order	NOUN
ijtc-453	61	17	to	to	PART
ijtc-453	61	18	complete	complete	VERB
ijtc-453	61	19	the	the	DET
ijtc-453	61	20	author	author	NOUN
ijtc-453	61	21	's	's	PART
ijtc-453	61	22	references	reference	NOUN
ijtc-453	61	23	regarding	regard	VERB
ijtc-453	61	24	the	the	DET
ijtc-453	61	25	problem	problem	NOUN
ijtc-453	61	26	under	under	ADP
ijtc-453	61	27	study	study	NOUN
ijtc-453	61	28	.	.	PUNCT
ijtc-453	62	1	result	result	NOUN
ijtc-453	62	2	and	and	CCONJ
ijtc-453	62	3	discussion	discussion	NOUN
ijtc-453	62	4	auditors	auditor	NOUN
ijtc-453	62	5	are	be	AUX
ijtc-453	62	6	one	one	NUM
ijtc-453	62	7	of	of	ADP
ijtc-453	62	8	the	the	DET
ijtc-453	62	9	accounting	accounting	NOUN
ijtc-453	62	10	professions	profession	NOUN
ijtc-453	62	11	that	that	PRON
ijtc-453	62	12	focus	focus	VERB
ijtc-453	62	13	on	on	ADP
ijtc-453	62	14	and	and	CCONJ
ijtc-453	62	15	work	work	VERB
ijtc-453	62	16	as	as	ADP
ijtc-453	62	17	examiners	examiner	NOUN
ijtc-453	62	18	,	,	PUNCT
ijtc-453	62	19	both	both	CCONJ
ijtc-453	62	20	in	in	ADP
ijtc-453	62	21	external	external	ADJ
ijtc-453	62	22	accounting	accounting	NOUN
ijtc-453	62	23	firms	firm	NOUN
ijtc-453	62	24	and	and	CCONJ
ijtc-453	62	25	as	as	ADP
ijtc-453	62	26	internal	internal	ADJ
ijtc-453	62	27	audits	audits	NOUN
ijtc-453	62	28	.	.	PUNCT
ijtc-453	63	1	the	the	DET
ijtc-453	63	2	performance	performance	NOUN
ijtc-453	63	3	of	of	ADP
ijtc-453	63	4	this	this	DET
ijtc-453	63	5	auditor	auditor	NOUN
ijtc-453	63	6	has	have	VERB
ijtc-453	63	7	an	an	DET
ijtc-453	63	8	important	important	ADJ
ijtc-453	63	9	and	and	CCONJ
ijtc-453	63	10	significant	significant	ADJ
ijtc-453	63	11	role	role	NOUN
ijtc-453	63	12	in	in	ADP
ijtc-453	63	13	the	the	DET
ijtc-453	63	14	auditie	auditie	NOUN
ijtc-453	63	15	(	(	PUNCT
ijtc-453	63	16	client	client	NOUN
ijtc-453	63	17	)	)	PUNCT
ijtc-453	63	18	.	.	PUNCT
ijtc-453	64	1	parties	party	NOUN
ijtc-453	64	2	with	with	ADP
ijtc-453	64	3	an	an	DET
ijtc-453	64	4	interest	interest	NOUN
ijtc-453	64	5	in	in	ADP
ijtc-453	64	6	financial	financial	ADJ
ijtc-453	64	7	statements	statement	NOUN
ijtc-453	64	8	include	include	VERB
ijtc-453	64	9	investors	investor	NOUN
ijtc-453	64	10	,	,	PUNCT
ijtc-453	64	11	creditors	creditor	NOUN
ijtc-453	64	12	,	,	PUNCT
ijtc-453	64	13	and	and	CCONJ
ijtc-453	64	14	stakeholders	stakeholder	NOUN
ijtc-453	64	15	.	.	PUNCT
ijtc-453	65	1	the	the	DET
ijtc-453	65	2	users	user	NOUN
ijtc-453	65	3	of	of	ADP
ijtc-453	65	4	this	this	DET
ijtc-453	65	5	audit	audit	NOUN
ijtc-453	65	6	report	report	NOUN
ijtc-453	65	7	also	also	ADV
ijtc-453	65	8	expect	expect	VERB
ijtc-453	65	9	that	that	SCONJ
ijtc-453	65	10	the	the	DET
ijtc-453	65	11	financial	financial	ADJ
ijtc-453	65	12	statements	statement	NOUN
ijtc-453	65	13	that	that	PRON
ijtc-453	65	14	have	have	AUX
ijtc-453	65	15	been	be	AUX
ijtc-453	65	16	audited	audit	VERB
ijtc-453	65	17	by	by	ADP
ijtc-453	65	18	the	the	DET
ijtc-453	65	19	auditors	auditor	NOUN
ijtc-453	65	20	produce	produce	VERB
ijtc-453	65	21	an	an	DET
ijtc-453	65	22	opinion	opinion	NOUN
ijtc-453	65	23	that	that	PRON
ijtc-453	65	24	is	be	AUX
ijtc-453	65	25	free	free	ADJ
ijtc-453	65	26	from	from	ADP
ijtc-453	65	27	material	material	NOUN
ijtc-453	65	28	misstatement	misstatement	NOUN
ijtc-453	65	29	,	,	PUNCT
ijtc-453	65	30	so	so	SCONJ
ijtc-453	65	31	that	that	SCONJ
ijtc-453	65	32	they	they	PRON
ijtc-453	65	33	can	can	AUX
ijtc-453	65	34	be	be	AUX
ijtc-453	65	35	trusted	trust	VERB
ijtc-453	65	36	to	to	PART
ijtc-453	65	37	be	be	AUX
ijtc-453	65	38	used	use	VERB
ijtc-453	65	39	as	as	ADP
ijtc-453	65	40	a	a	DET
ijtc-453	65	41	basis	basis	NOUN
ijtc-453	65	42	for	for	ADP
ijtc-453	65	43	decision	decision	NOUN
ijtc-453	65	44	making	making	NOUN
ijtc-453	65	45	and	and	CCONJ
ijtc-453	65	46	are	be	AUX
ijtc-453	65	47	in	in	ADP
ijtc-453	65	48	accordance	accordance	NOUN
ijtc-453	65	49	with	with	ADP
ijtc-453	65	50	accounting	accounting	NOUN
ijtc-453	65	51	principles	principle	NOUN
ijtc-453	65	52	applicable	applicable	ADJ
ijtc-453	65	53	in	in	ADP
ijtc-453	65	54	indonesia	indonesia	PROPN
ijtc-453	65	55	.	.	PUNCT
ijtc-453	66	1	therefore	therefore	ADV
ijtc-453	66	2	,	,	PUNCT
ijtc-453	66	3	an	an	DET
ijtc-453	66	4	independent	independent	ADJ
ijtc-453	66	5	and	and	CCONJ
ijtc-453	66	6	objective	objective	ADJ
ijtc-453	66	7	public	public	ADJ
ijtc-453	66	8	accounting	accounting	NOUN
ijtc-453	66	9	firm	firm	NOUN
ijtc-453	66	10	is	be	AUX
ijtc-453	66	11	needed	need	VERB
ijtc-453	66	12	to	to	PART
ijtc-453	66	13	assess	assess	VERB
ijtc-453	66	14	the	the	DET
ijtc-453	66	15	fairness	fairness	NOUN
ijtc-453	66	16	of	of	ADP
ijtc-453	66	17	the	the	DET
ijtc-453	66	18	financial	financial	ADJ
ijtc-453	66	19	statements	statement	NOUN
ijtc-453	66	20	presented	present	VERB
ijtc-453	66	21	by	by	ADP
ijtc-453	66	22	management	management	NOUN
ijtc-453	66	23	.	.	PUNCT
ijtc-453	67	1	prajitno	prajitno	PROPN
ijtc-453	67	2	's	's	PART
ijtc-453	67	3	research	research	NOUN
ijtc-453	67	4	(	(	PUNCT
ijtc-453	67	5	2012	2012	NUM
ijtc-453	67	6	)	)	PUNCT
ijtc-453	67	7	shows	show	VERB
ijtc-453	67	8	that	that	SCONJ
ijtc-453	67	9	understanding	understand	VERB
ijtc-453	67	10	good	good	ADJ
ijtc-453	67	11	governance	governance	NOUN
ijtc-453	67	12	,	,	PUNCT
ijtc-453	67	13	audit	audit	NOUN
ijtc-453	67	14	structure	structure	NOUN
ijtc-453	67	15	,	,	PUNCT
ijtc-453	67	16	role	role	NOUN
ijtc-453	67	17	conflict	conflict	NOUN
ijtc-453	67	18	,	,	PUNCT
ijtc-453	67	19	role	role	NOUN
ijtc-453	67	20	ambiguity	ambiguity	NOUN
ijtc-453	67	21	,	,	PUNCT
ijtc-453	67	22	understanding	understand	VERB
ijtc-453	67	23	good	good	ADJ
ijtc-453	67	24	governance	governance	NOUN
ijtc-453	67	25	,	,	PUNCT
ijtc-453	67	26	and	and	CCONJ
ijtc-453	67	27	task	task	NOUN
ijtc-453	67	28	complexity	complexity	NOUN
ijtc-453	67	29	have	have	VERB
ijtc-453	67	30	no	no	DET
ijtc-453	67	31	significant	significant	ADJ
ijtc-453	67	32	effect	effect	NOUN
ijtc-453	67	33	on	on	ADP
ijtc-453	67	34	auditor	auditor	NOUN
ijtc-453	67	35	performance	performance	NOUN
ijtc-453	67	36	and	and	CCONJ
ijtc-453	67	37	only	only	ADV
ijtc-453	67	38	organizational	organizational	ADJ
ijtc-453	67	39	culture	culture	NOUN
ijtc-453	67	40	has	have	VERB
ijtc-453	67	41	a	a	DET
ijtc-453	67	42	significant	significant	ADJ
ijtc-453	67	43	effect	effect	NOUN
ijtc-453	67	44	on	on	ADP
ijtc-453	67	45	auditor	auditor	NOUN
ijtc-453	67	46	performance	performance	NOUN
ijtc-453	67	47	.	.	PUNCT
ijtc-453	68	1	problems	problem	NOUN
ijtc-453	68	2	in	in	ADP
ijtc-453	68	3	the	the	DET
ijtc-453	68	4	field	field	NOUN
ijtc-453	68	5	and	and	CCONJ
ijtc-453	68	6	the	the	DET
ijtc-453	68	7	number	number	NOUN
ijtc-453	68	8	of	of	ADP
ijtc-453	68	9	material	material	NOUN
ijtc-453	68	10	transactions	transaction	NOUN
ijtc-453	68	11	that	that	PRON
ijtc-453	68	12	require	require	VERB
ijtc-453	68	13	an	an	DET
ijtc-453	68	14	auditor	auditor	NOUN
ijtc-453	68	15	's	's	PART
ijtc-453	68	16	professional	professional	ADJ
ijtc-453	68	17	opinion	opinion	NOUN
ijtc-453	68	18	,	,	PUNCT
ijtc-453	68	19	so	so	SCONJ
ijtc-453	68	20	that	that	SCONJ
ijtc-453	68	21	an	an	DET
ijtc-453	68	22	auditor	auditor	NOUN
ijtc-453	68	23	must	must	AUX
ijtc-453	68	24	be	be	AUX
ijtc-453	68	25	ready	ready	ADJ
ijtc-453	68	26	for	for	ADP
ijtc-453	68	27	professional	professional	ADJ
ijtc-453	68	28	skills	skill	NOUN
ijtc-453	68	29	,	,	PUNCT
ijtc-453	68	30	insight	insight	NOUN
ijtc-453	68	31	and	and	CCONJ
ijtc-453	68	32	skepticism	skepticism	NOUN
ijtc-453	68	33	.	.	PUNCT
ijtc-453	69	1	the	the	DET
ijtc-453	69	2	results	result	NOUN
ijtc-453	69	3	of	of	ADP
ijtc-453	69	4	amandani	amandani	NOUN
ijtc-453	69	5	and	and	CCONJ
ijtc-453	69	6	wirakusuma	wirakusuma	NOUN
ijtc-453	69	7	's	's	PART
ijtc-453	69	8	research	research	NOUN
ijtc-453	69	9	(	(	PUNCT
ijtc-453	69	10	2017	2017	NUM
ijtc-453	69	11	)	)	PUNCT
ijtc-453	69	12	show	show	VERB
ijtc-453	69	13	that	that	SCONJ
ijtc-453	69	14	organizational	organizational	ADJ
ijtc-453	69	15	commitment	commitment	NOUN
ijtc-453	69	16	has	have	VERB
ijtc-453	69	17	a	a	DET
ijtc-453	69	18	positive	positive	ADJ
ijtc-453	69	19	effect	effect	NOUN
ijtc-453	69	20	on	on	ADP
ijtc-453	69	21	auditor	auditor	NOUN
ijtc-453	69	22	performance	performance	NOUN
ijtc-453	69	23	,	,	PUNCT
ijtc-453	69	24	which	which	PRON
ijtc-453	69	25	indicates	indicate	VERB
ijtc-453	69	26	that	that	SCONJ
ijtc-453	69	27	the	the	PRON
ijtc-453	69	28	higher	high	ADJ
ijtc-453	69	29	the	the	DET
ijtc-453	69	30	attitude	attitude	NOUN
ijtc-453	69	31	of	of	ADP
ijtc-453	69	32	an	an	DET
ijtc-453	69	33	auditor	auditor	NOUN
ijtc-453	69	34	's	's	PART
ijtc-453	69	35	commitment	commitment	NOUN
ijtc-453	69	36	to	to	ADP
ijtc-453	69	37	a	a	DET
ijtc-453	69	38	public	public	ADJ
ijtc-453	69	39	accounting	accounting	NOUN
ijtc-453	69	40	firm	firm	NOUN
ijtc-453	69	41	,	,	PUNCT
ijtc-453	69	42	the	the	PRON
ijtc-453	69	43	more	more	ADJ
ijtc-453	69	44	it	it	PRON
ijtc-453	69	45	will	will	AUX
ijtc-453	69	46	affect	affect	VERB
ijtc-453	69	47	its	its	PRON
ijtc-453	69	48	performance	performance	NOUN
ijtc-453	69	49	.	.	PUNCT
ijtc-453	70	1	leadership	leadership	NOUN
ijtc-453	70	2	style	style	NOUN
ijtc-453	70	3	has	have	VERB
ijtc-453	70	4	a	a	DET
ijtc-453	70	5	positive	positive	ADJ
ijtc-453	70	6	effect	effect	NOUN
ijtc-453	70	7	on	on	ADP
ijtc-453	70	8	auditor	auditor	NOUN
ijtc-453	70	9	performance	performance	NOUN
ijtc-453	70	10	which	which	PRON
ijtc-453	70	11	shows	show	VERB
ijtc-453	70	12	that	that	SCONJ
ijtc-453	70	13	the	the	PRON
ijtc-453	70	14	better	well	ADJ
ijtc-453	70	15	the	the	DET
ijtc-453	70	16	way	way	NOUN
ijtc-453	70	17	to	to	PART
ijtc-453	70	18	lead	lead	VERB
ijtc-453	70	19	a	a	DET
ijtc-453	70	20	leader	leader	NOUN
ijtc-453	70	21	in	in	ADP
ijtc-453	70	22	a	a	DET
ijtc-453	70	23	public	public	ADJ
ijtc-453	70	24	accounting	accounting	NOUN
ijtc-453	70	25	firm	firm	NOUN
ijtc-453	70	26	,	,	PUNCT
ijtc-453	70	27	the	the	PRON
ijtc-453	70	28	more	more	ADJ
ijtc-453	70	29	it	it	PRON
ijtc-453	70	30	will	will	AUX
ijtc-453	70	31	affect	affect	VERB
ijtc-453	70	32	the	the	DET
ijtc-453	70	33	performance	performance	NOUN
ijtc-453	70	34	of	of	ADP
ijtc-453	70	35	the	the	DET
ijtc-453	70	36	auditor	auditor	NOUN
ijtc-453	70	37	.	.	PUNCT
ijtc-453	71	1	professional	professional	ADJ
ijtc-453	71	2	training	training	NOUN
ijtc-453	71	3	has	have	VERB
ijtc-453	71	4	a	a	DET
ijtc-453	71	5	positive	positive	ADJ
ijtc-453	71	6	effect	effect	NOUN
ijtc-453	71	7	on	on	ADP
ijtc-453	71	8	auditor	auditor	NOUN
ijtc-453	71	9	performance	performance	NOUN
ijtc-453	71	10	,	,	PUNCT
ijtc-453	71	11	which	which	PRON
ijtc-453	71	12	indicates	indicate	VERB
ijtc-453	71	13	that	that	SCONJ
ijtc-453	71	14	the	the	DET
ijtc-453	71	15	more	more	ADV
ijtc-453	71	16	often	often	ADV
ijtc-453	71	17	training	training	NOUN
ijtc-453	71	18	is	be	AUX
ijtc-453	71	19	given	give	VERB
ijtc-453	71	20	to	to	ADP
ijtc-453	71	21	auditors	auditor	NOUN
ijtc-453	71	22	in	in	ADP
ijtc-453	71	23	a	a	DET
ijtc-453	71	24	public	public	ADJ
ijtc-453	71	25	accounting	accounting	NOUN
ijtc-453	71	26	firm	firm	NOUN
ijtc-453	71	27	,	,	PUNCT
ijtc-453	71	28	the	the	DET
ijtc-453	71	29	auditor	auditor	NOUN
ijtc-453	71	30	's	's	PART
ijtc-453	71	31	performance	performance	NOUN
ijtc-453	71	32	will	will	AUX
ijtc-453	71	33	tend	tend	VERB
ijtc-453	71	34	to	to	PART
ijtc-453	71	35	increase	increase	VERB
ijtc-453	71	36	.	.	PUNCT
ijtc-453	72	1	competence	competence	NOUN
ijtc-453	72	2	has	have	VERB
ijtc-453	72	3	a	a	DET
ijtc-453	72	4	positive	positive	ADJ
ijtc-453	72	5	and	and	CCONJ
ijtc-453	72	6	significant	significant	ADJ
ijtc-453	72	7	effect	effect	NOUN
ijtc-453	72	8	on	on	ADP
ijtc-453	72	9	auditor	auditor	NOUN
ijtc-453	72	10	performance	performance	NOUN
ijtc-453	72	11	,	,	PUNCT
ijtc-453	72	12	compensation	compensation	NOUN
ijtc-453	72	13	has	have	VERB
ijtc-453	72	14	a	a	DET
ijtc-453	72	15	positive	positive	ADJ
ijtc-453	72	16	and	and	CCONJ
ijtc-453	72	17	significant	significant	ADJ
ijtc-453	72	18	effect	effect	NOUN
ijtc-453	72	19	on	on	ADP
ijtc-453	72	20	auditor	auditor	NOUN
ijtc-453	72	21	performance	performance	NOUN
ijtc-453	72	22	.	.	PUNCT
ijtc-453	73	1	while	while	SCONJ
ijtc-453	73	2	the	the	DET
ijtc-453	73	3	moderating	moderate	VERB
ijtc-453	73	4	effect	effect	NOUN
ijtc-453	73	5	of	of	ADP
ijtc-453	73	6	professional	professional	ADJ
ijtc-453	73	7	skepticism	skepticism	NOUN
ijtc-453	73	8	strengthens	strengthen	VERB
ijtc-453	73	9	the	the	DET
ijtc-453	73	10	effect	effect	NOUN
ijtc-453	73	11	of	of	ADP
ijtc-453	73	12	competence	competence	NOUN
ijtc-453	73	13	on	on	ADP
ijtc-453	73	14	auditor	auditor	NOUN
ijtc-453	73	15	performance	performance	NOUN
ijtc-453	73	16	,	,	PUNCT
ijtc-453	73	17	the	the	DET
ijtc-453	73	18	moderating	moderate	VERB
ijtc-453	73	19	effect	effect	NOUN
ijtc-453	73	20	of	of	ADP
ijtc-453	73	21	professional	professional	ADJ
ijtc-453	73	22	skepticism	skepticism	NOUN
ijtc-453	73	23	strengthens	strengthen	VERB
ijtc-453	73	24	the	the	DET
ijtc-453	73	25	effect	effect	NOUN
ijtc-453	73	26	of	of	ADP
ijtc-453	73	27	compensation	compensation	NOUN
ijtc-453	73	28	on	on	ADP
ijtc-453	73	29	auditor	auditor	NOUN
ijtc-453	73	30	performance	performance	NOUN
ijtc-453	73	31	(	(	PUNCT
ijtc-453	73	32	putra	putra	PROPN
ijtc-453	73	33	and	and	CCONJ
ijtc-453	73	34	sintaasih	sintaasih	NOUN
ijtc-453	73	35	,	,	PUNCT
ijtc-453	73	36	2018	2018	NUM
ijtc-453	73	37	)	)	PUNCT
ijtc-453	73	38	.	.	PUNCT
ijtc-453	74	1	the	the	DET
ijtc-453	74	2	results	result	NOUN
ijtc-453	74	3	of	of	ADP
ijtc-453	74	4	nurhayati	nurhayati	NOUN
ijtc-453	74	5	's	's	PART
ijtc-453	74	6	research	research	NOUN
ijtc-453	74	7	(	(	PUNCT
ijtc-453	74	8	2018	2018	NUM
ijtc-453	74	9	)	)	PUNCT
ijtc-453	74	10	that	that	PRON
ijtc-453	74	11	partially	partially	ADV
ijtc-453	74	12	locus	locus	NOUN
ijtc-453	74	13	of	of	ADP
ijtc-453	74	14	control	control	NOUN
ijtc-453	74	15	has	have	VERB
ijtc-453	74	16	a	a	DET
ijtc-453	74	17	significant	significant	ADJ
ijtc-453	74	18	positive	positive	ADJ
ijtc-453	74	19	effect	effect	NOUN
ijtc-453	74	20	on	on	ADP
ijtc-453	74	21	auditor	auditor	NOUN
ijtc-453	74	22	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-453	74	23	auditor	auditor	NOUN
ijtc-453	74	24	skill	skill	NOUN
ijtc-453	74	25	,	,	PUNCT
ijtc-453	74	26	work	work	NOUN
ijtc-453	74	27	experience	experience	NOUN
ijtc-453	74	28	and	and	CCONJ
ijtc-453	74	29	professional	professional	ADJ
ijtc-453	74	30	skepticism	skepticism	NOUN
ijtc-453	74	31	on	on	ADP
ijtc-453	74	32	performance	performance	NOUN
ijtc-453	74	33	of	of	ADP
ijtc-453	74	34	auditors	auditor	NOUN
ijtc-453	74	35	sunarmin	sunarmin	VERB
ijtc-453	74	36	and	and	CCONJ
ijtc-453	74	37	junaidi	junaidi	NOUN
ijtc-453	74	38	187	187	NUM
ijtc-453	74	39	|	|	CCONJ
ijtc-453	74	40	ilomata	ilomata	PROPN
ijtc-453	74	41	international	international	ADJ
ijtc-453	74	42	journal	journal	NOUN
ijtc-453	74	43	of	of	ADP
ijtc-453	74	44	tax	tax	PROPN
ijtc-453	74	45	&	&	CCONJ
ijtc-453	74	46	accounting	account	VERB
ijtc-453	74	47	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-453	74	48	performance	performance	NOUN
ijtc-453	74	49	,	,	PUNCT
ijtc-453	74	50	auditor	auditor	NOUN
ijtc-453	74	51	integrity	integrity	NOUN
ijtc-453	74	52	has	have	VERB
ijtc-453	74	53	a	a	DET
ijtc-453	74	54	significant	significant	ADJ
ijtc-453	74	55	positive	positive	ADJ
ijtc-453	74	56	effect	effect	NOUN
ijtc-453	74	57	on	on	ADP
ijtc-453	74	58	auditor	auditor	NOUN
ijtc-453	74	59	performance	performance	NOUN
ijtc-453	74	60	,	,	PUNCT
ijtc-453	74	61	leadership	leadership	NOUN
ijtc-453	74	62	style	style	NOUN
ijtc-453	74	63	has	have	VERB
ijtc-453	74	64	a	a	DET
ijtc-453	74	65	significant	significant	ADJ
ijtc-453	74	66	positive	positive	ADJ
ijtc-453	74	67	effect	effect	NOUN
ijtc-453	74	68	on	on	ADP
ijtc-453	74	69	auditor	auditor	NOUN
ijtc-453	74	70	performance	performance	NOUN
ijtc-453	74	71	.	.	PUNCT
ijtc-453	75	1	and	and	CCONJ
ijtc-453	75	2	locus	locus	NOUN
ijtc-453	75	3	of	of	ADP
ijtc-453	75	4	control	control	NOUN
ijtc-453	75	5	,	,	PUNCT
ijtc-453	75	6	auditor	auditor	NOUN
ijtc-453	75	7	integrity	integrity	NOUN
ijtc-453	75	8	,	,	PUNCT
ijtc-453	75	9	leadership	leadership	NOUN
ijtc-453	75	10	style	style	NOUN
ijtc-453	75	11	can	can	AUX
ijtc-453	75	12	have	have	VERB
ijtc-453	75	13	a	a	DET
ijtc-453	75	14	significant	significant	ADJ
ijtc-453	75	15	positive	positive	ADJ
ijtc-453	75	16	effect	effect	NOUN
ijtc-453	75	17	on	on	ADP
ijtc-453	75	18	auditor	auditor	NOUN
ijtc-453	75	19	performance	performance	NOUN
ijtc-453	75	20	simultaneously	simultaneously	ADV
ijtc-453	75	21	.	.	PUNCT
ijtc-453	76	1	rahmat	rahmat	NOUN
ijtc-453	76	2	's	's	PART
ijtc-453	76	3	research	research	NOUN
ijtc-453	76	4	(	(	PUNCT
ijtc-453	76	5	2017	2017	NUM
ijtc-453	76	6	)	)	PUNCT
ijtc-453	76	7	that	that	SCONJ
ijtc-453	76	8	professional	professional	ADJ
ijtc-453	76	9	skepticism	skepticism	NOUN
ijtc-453	76	10	and	and	CCONJ
ijtc-453	76	11	audit	audit	NOUN
ijtc-453	76	12	knowledge	knowledge	NOUN
ijtc-453	76	13	have	have	AUX
ijtc-453	76	14	a	a	DET
ijtc-453	76	15	positive	positive	ADJ
ijtc-453	76	16	and	and	CCONJ
ijtc-453	76	17	significant	significant	ADJ
ijtc-453	76	18	effect	effect	NOUN
ijtc-453	76	19	on	on	ADP
ijtc-453	76	20	indications	indication	NOUN
ijtc-453	76	21	of	of	ADP
ijtc-453	76	22	regional	regional	ADJ
ijtc-453	76	23	loss	loss	NOUN
ijtc-453	76	24	findings	finding	NOUN
ijtc-453	76	25	.	.	PUNCT
ijtc-453	77	1	conclusion	conclusion	NOUN
ijtc-453	77	2	auditor	auditor	NOUN
ijtc-453	77	3	performance	performance	NOUN
ijtc-453	77	4	is	be	AUX
ijtc-453	77	5	a	a	DET
ijtc-453	77	6	benchmark	benchmark	NOUN
ijtc-453	77	7	for	for	ADP
ijtc-453	77	8	the	the	DET
ijtc-453	77	9	results	result	NOUN
ijtc-453	77	10	issued	issue	VERB
ijtc-453	77	11	in	in	ADP
ijtc-453	77	12	the	the	DET
ijtc-453	77	13	form	form	NOUN
ijtc-453	77	14	of	of	ADP
ijtc-453	77	15	audit	audit	NOUN
ijtc-453	77	16	reports	report	NOUN
ijtc-453	77	17	that	that	PRON
ijtc-453	77	18	will	will	AUX
ijtc-453	77	19	be	be	AUX
ijtc-453	77	20	used	use	VERB
ijtc-453	77	21	by	by	ADP
ijtc-453	77	22	various	various	ADJ
ijtc-453	77	23	audiences	audience	NOUN
ijtc-453	77	24	.	.	PUNCT
ijtc-453	78	1	internal	internal	ADJ
ijtc-453	78	2	companies	company	NOUN
ijtc-453	78	3	starting	start	VERB
ijtc-453	78	4	from	from	ADP
ijtc-453	78	5	the	the	DET
ijtc-453	78	6	board	board	NOUN
ijtc-453	78	7	of	of	ADP
ijtc-453	78	8	directors	director	NOUN
ijtc-453	78	9	,	,	PUNCT
ijtc-453	78	10	managers	manager	NOUN
ijtc-453	78	11	and	and	CCONJ
ijtc-453	78	12	employees	employee	NOUN
ijtc-453	78	13	really	really	ADV
ijtc-453	78	14	need	need	VERB
ijtc-453	78	15	valid	valid	ADJ
ijtc-453	78	16	data	datum	NOUN
ijtc-453	78	17	and	and	CCONJ
ijtc-453	78	18	reports	report	NOUN
ijtc-453	78	19	in	in	ADP
ijtc-453	78	20	order	order	NOUN
ijtc-453	78	21	to	to	PART
ijtc-453	78	22	determine	determine	VERB
ijtc-453	78	23	future	future	ADJ
ijtc-453	78	24	strategic	strategic	ADJ
ijtc-453	78	25	policies	policy	NOUN
ijtc-453	78	26	and	and	CCONJ
ijtc-453	78	27	internal	internal	ADJ
ijtc-453	78	28	management	management	NOUN
ijtc-453	78	29	rights	right	NOUN
ijtc-453	78	30	if	if	SCONJ
ijtc-453	78	31	the	the	DET
ijtc-453	78	32	company	company	NOUN
ijtc-453	78	33	has	have	VERB
ijtc-453	78	34	good	good	ADJ
ijtc-453	78	35	performance	performance	NOUN
ijtc-453	78	36	in	in	ADP
ijtc-453	78	37	the	the	DET
ijtc-453	78	38	form	form	NOUN
ijtc-453	78	39	of	of	ADP
ijtc-453	78	40	business	business	NOUN
ijtc-453	78	41	profits	profit	NOUN
ijtc-453	78	42	.	.	PUNCT
ijtc-453	79	1	external	external	ADJ
ijtc-453	79	2	parties	party	NOUN
ijtc-453	79	3	such	such	ADJ
ijtc-453	79	4	as	as	ADP
ijtc-453	79	5	shareholders	shareholder	NOUN
ijtc-453	79	6	,	,	PUNCT
ijtc-453	79	7	creditors	creditor	NOUN
ijtc-453	79	8	and	and	CCONJ
ijtc-453	79	9	the	the	DET
ijtc-453	79	10	government	government	NOUN
ijtc-453	79	11	have	have	VERB
ijtc-453	79	12	an	an	DET
ijtc-453	79	13	interest	interest	NOUN
ijtc-453	79	14	in	in	ADP
ijtc-453	79	15	valid	valid	ADJ
ijtc-453	79	16	,	,	PUNCT
ijtc-453	79	17	reliable	reliable	ADJ
ijtc-453	79	18	and	and	CCONJ
ijtc-453	79	19	trustworthy	trustworthy	ADJ
ijtc-453	79	20	audited	audit	VERB
ijtc-453	79	21	report	report	NOUN
ijtc-453	79	22	products	product	NOUN
ijtc-453	79	23	.	.	PUNCT
ijtc-453	80	1	from	from	ADP
ijtc-453	80	2	the	the	DET
ijtc-453	80	3	literature	literature	NOUN
ijtc-453	80	4	related	relate	VERB
ijtc-453	80	5	to	to	ADP
ijtc-453	80	6	research	research	NOUN
ijtc-453	80	7	that	that	PRON
ijtc-453	80	8	has	have	VERB
ijtc-453	80	9	an	an	DET
ijtc-453	80	10	influence	influence	NOUN
ijtc-453	80	11	on	on	ADP
ijtc-453	80	12	auditor	auditor	NOUN
ijtc-453	80	13	performance	performance	NOUN
ijtc-453	80	14	,	,	PUNCT
ijtc-453	80	15	among	among	ADP
ijtc-453	80	16	others	other	NOUN
ijtc-453	80	17	,	,	PUNCT
ijtc-453	80	18	prajitno	prajitno	PROPN
ijtc-453	80	19	(	(	PUNCT
ijtc-453	80	20	2012	2012	NUM
ijtc-453	80	21	)	)	PUNCT
ijtc-453	80	22	that	that	PRON
ijtc-453	80	23	good	good	ADJ
ijtc-453	80	24	governance	governance	NOUN
ijtc-453	80	25	,	,	PUNCT
ijtc-453	80	26	audit	audit	NOUN
ijtc-453	80	27	structure	structure	NOUN
ijtc-453	80	28	,	,	PUNCT
ijtc-453	80	29	role	role	NOUN
ijtc-453	80	30	conflict	conflict	NOUN
ijtc-453	80	31	,	,	PUNCT
ijtc-453	80	32	role	role	NOUN
ijtc-453	80	33	ambiguity	ambiguity	NOUN
ijtc-453	80	34	,	,	PUNCT
ijtc-453	80	35	understanding	understanding	NOUN
ijtc-453	80	36	of	of	ADP
ijtc-453	80	37	good	good	ADJ
ijtc-453	80	38	governance	governance	NOUN
ijtc-453	80	39	,	,	PUNCT
ijtc-453	80	40	and	and	CCONJ
ijtc-453	80	41	task	task	NOUN
ijtc-453	80	42	complexity	complexity	NOUN
ijtc-453	80	43	have	have	VERB
ijtc-453	80	44	no	no	DET
ijtc-453	80	45	effect	effect	NOUN
ijtc-453	80	46	on	on	ADP
ijtc-453	80	47	auditor	auditor	NOUN
ijtc-453	80	48	performance	performance	NOUN
ijtc-453	80	49	.	.	PUNCT
ijtc-453	81	1	it	it	PRON
ijtc-453	81	2	is	be	AUX
ijtc-453	81	3	different	different	ADJ
ijtc-453	81	4	from	from	ADP
ijtc-453	81	5	research	research	NOUN
ijtc-453	81	6	by	by	ADP
ijtc-453	81	7	amandani	amandani	NOUN
ijtc-453	81	8	and	and	CCONJ
ijtc-453	81	9	wirakusuma	wirakusuma	ADJ
ijtc-453	81	10	(	(	PUNCT
ijtc-453	81	11	2017	2017	NUM
ijtc-453	81	12	)	)	PUNCT
ijtc-453	81	13	that	that	SCONJ
ijtc-453	81	14	organizational	organizational	ADJ
ijtc-453	81	15	commitment	commitment	NOUN
ijtc-453	81	16	,	,	PUNCT
ijtc-453	81	17	leadership	leadership	NOUN
ijtc-453	81	18	style	style	NOUN
ijtc-453	81	19	,	,	PUNCT
ijtc-453	81	20	professional	professional	ADJ
ijtc-453	81	21	training	training	NOUN
ijtc-453	81	22	,	,	PUNCT
ijtc-453	81	23	competence	competence	NOUN
ijtc-453	81	24	have	have	VERB
ijtc-453	81	25	a	a	DET
ijtc-453	81	26	positive	positive	ADJ
ijtc-453	81	27	and	and	CCONJ
ijtc-453	81	28	significant	significant	ADJ
ijtc-453	81	29	effect	effect	NOUN
ijtc-453	81	30	on	on	ADP
ijtc-453	81	31	auditor	auditor	NOUN
ijtc-453	81	32	performance	performance	NOUN
ijtc-453	81	33	.	.	PUNCT
ijtc-453	82	1	putra	putra	PROPN
ijtc-453	82	2	and	and	CCONJ
ijtc-453	82	3	sintaasih	sintaasih	PROPN
ijtc-453	82	4	(	(	PUNCT
ijtc-453	82	5	2018	2018	NUM
ijtc-453	82	6	)	)	PUNCT
ijtc-453	82	7	research	research	NOUN
ijtc-453	82	8	,	,	PUNCT
ijtc-453	82	9	highlighting	highlight	VERB
ijtc-453	82	10	the	the	DET
ijtc-453	82	11	moderating	moderate	VERB
ijtc-453	82	12	effect	effect	NOUN
ijtc-453	82	13	of	of	ADP
ijtc-453	82	14	professional	professional	ADJ
ijtc-453	82	15	skepticism	skepticism	NOUN
ijtc-453	82	16	strengthens	strengthen	VERB
ijtc-453	82	17	the	the	DET
ijtc-453	82	18	effect	effect	NOUN
ijtc-453	82	19	of	of	ADP
ijtc-453	82	20	compensation	compensation	NOUN
ijtc-453	82	21	on	on	ADP
ijtc-453	82	22	auditor	auditor	NOUN
ijtc-453	82	23	performance	performance	NOUN
ijtc-453	82	24	.	.	PUNCT
ijtc-453	83	1	while	while	SCONJ
ijtc-453	83	2	nurhayati	nurhayati	PROPN
ijtc-453	83	3	(	(	PUNCT
ijtc-453	83	4	2018	2018	NUM
ijtc-453	83	5	)	)	PUNCT
ijtc-453	83	6	partially	partially	ADV
ijtc-453	83	7	locus	locus	NOUN
ijtc-453	83	8	of	of	ADP
ijtc-453	83	9	control	control	NOUN
ijtc-453	83	10	,	,	PUNCT
ijtc-453	83	11	auditor	auditor	NOUN
ijtc-453	83	12	integrity	integrity	NOUN
ijtc-453	83	13	,	,	PUNCT
ijtc-453	83	14	leadership	leadership	NOUN
ijtc-453	83	15	style	style	NOUN
ijtc-453	83	16	has	have	VERB
ijtc-453	83	17	a	a	DET
ijtc-453	83	18	significant	significant	ADJ
ijtc-453	83	19	positive	positive	ADJ
ijtc-453	83	20	effect	effect	NOUN
ijtc-453	83	21	on	on	ADP
ijtc-453	83	22	auditor	auditor	NOUN
ijtc-453	83	23	performance	performance	NOUN
ijtc-453	83	24	.	.	PUNCT
ijtc-453	84	1	rahmat	rahmat	NOUN
ijtc-453	84	2	(	(	PUNCT
ijtc-453	84	3	2017	2017	NUM
ijtc-453	84	4	)	)	PUNCT
ijtc-453	84	5	in	in	ADP
ijtc-453	84	6	his	his	PRON
ijtc-453	84	7	research	research	NOUN
ijtc-453	84	8	,	,	PUNCT
ijtc-453	84	9	that	that	SCONJ
ijtc-453	84	10	professional	professional	ADJ
ijtc-453	84	11	skepticism	skepticism	NOUN
ijtc-453	84	12	and	and	CCONJ
ijtc-453	84	13	audit	audit	NOUN
ijtc-453	84	14	knowledge	knowledge	NOUN
ijtc-453	84	15	have	have	VERB
ijtc-453	84	16	a	a	DET
ijtc-453	84	17	positive	positive	ADJ
ijtc-453	84	18	and	and	CCONJ
ijtc-453	84	19	significant	significant	ADJ
ijtc-453	84	20	effect	effect	NOUN
ijtc-453	84	21	on	on	ADP
ijtc-453	84	22	indications	indication	NOUN
ijtc-453	84	23	of	of	ADP
ijtc-453	84	24	regional	regional	ADJ
ijtc-453	84	25	loss	loss	NOUN
ijtc-453	84	26	findings	finding	NOUN
ijtc-453	84	27	.	.	PUNCT
ijtc-453	85	1	this	this	DET
ijtc-453	85	2	study	study	NOUN
ijtc-453	85	3	focuses	focus	VERB
ijtc-453	85	4	on	on	ADP
ijtc-453	85	5	literature	literature	NOUN
ijtc-453	85	6	research	research	NOUN
ijtc-453	85	7	,	,	PUNCT
ijtc-453	85	8	where	where	SCONJ
ijtc-453	85	9	the	the	DET
ijtc-453	85	10	source	source	NOUN
ijtc-453	85	11	of	of	ADP
ijtc-453	85	12	this	this	DET
ijtc-453	85	13	research	research	NOUN
ijtc-453	85	14	is	be	AUX
ijtc-453	85	15	the	the	DET
ijtc-453	85	16	results	result	NOUN
ijtc-453	85	17	of	of	ADP
ijtc-453	85	18	analysis	analysis	NOUN
ijtc-453	85	19	and	and	CCONJ
ijtc-453	85	20	research	research	NOUN
ijtc-453	85	21	from	from	ADP
ijtc-453	85	22	sources	source	NOUN
ijtc-453	85	23	of	of	ADP
ijtc-453	85	24	books	book	NOUN
ijtc-453	85	25	,	,	PUNCT
ijtc-453	85	26	journals	journal	NOUN
ijtc-453	85	27	and	and	CCONJ
ijtc-453	85	28	literatures	literature	NOUN
ijtc-453	85	29	that	that	PRON
ijtc-453	85	30	are	be	AUX
ijtc-453	85	31	considered	consider	VERB
ijtc-453	85	32	valid	valid	ADJ
ijtc-453	85	33	and	and	CCONJ
ijtc-453	85	34	have	have	AUX
ijtc-453	85	35	been	be	AUX
ijtc-453	85	36	published	publish	VERB
ijtc-453	85	37	in	in	ADP
ijtc-453	85	38	official	official	ADJ
ijtc-453	85	39	journals	journal	NOUN
ijtc-453	85	40	.	.	PUNCT
ijtc-453	86	1	this	this	DET
ijtc-453	86	2	research	research	NOUN
ijtc-453	86	3	still	still	ADV
ijtc-453	86	4	needs	need	VERB
ijtc-453	86	5	several	several	ADJ
ijtc-453	86	6	more	more	ADV
ijtc-453	86	7	valid	valid	ADJ
ijtc-453	86	8	research	research	NOUN
ijtc-453	86	9	sources	source	NOUN
ijtc-453	86	10	or	or	CCONJ
ijtc-453	86	11	extensions	extension	NOUN
ijtc-453	86	12	of	of	ADP
ijtc-453	86	13	variables	variable	NOUN
ijtc-453	86	14	that	that	PRON
ijtc-453	86	15	have	have	AUX
ijtc-453	86	16	not	not	PART
ijtc-453	86	17	been	be	AUX
ijtc-453	86	18	studied	study	VERB
ijtc-453	86	19	by	by	ADP
ijtc-453	86	20	previous	previous	ADJ
ijtc-453	86	21	researchers	researcher	NOUN
ijtc-453	86	22	.	.	PUNCT
ijtc-453	87	1	or	or	CCONJ
ijtc-453	87	2	some	some	PRON
ijtc-453	87	3	of	of	ADP
ijtc-453	87	4	the	the	DET
ijtc-453	87	5	journals	journal	NOUN
ijtc-453	87	6	and	and	CCONJ
ijtc-453	87	7	books	book	NOUN
ijtc-453	87	8	on	on	ADP
ijtc-453	87	9	which	which	PRON
ijtc-453	87	10	the	the	DET
ijtc-453	87	11	literature	literature	NOUN
ijtc-453	87	12	is	be	AUX
ijtc-453	87	13	based	base	VERB
ijtc-453	87	14	are	be	AUX
ijtc-453	87	15	still	still	ADV
ijtc-453	87	16	too	too	ADV
ijtc-453	87	17	narrow	narrow	ADJ
ijtc-453	87	18	.	.	PUNCT
ijtc-453	88	1	so	so	ADV
ijtc-453	88	2	it	it	PRON
ijtc-453	88	3	is	be	AUX
ijtc-453	88	4	hoped	hope	VERB
ijtc-453	88	5	that	that	SCONJ
ijtc-453	88	6	further	further	ADJ
ijtc-453	88	7	researchers	researcher	NOUN
ijtc-453	88	8	can	can	AUX
ijtc-453	88	9	expand	expand	VERB
ijtc-453	88	10	the	the	DET
ijtc-453	88	11	discussion	discussion	NOUN
ijtc-453	88	12	,	,	PUNCT
ijtc-453	88	13	variables	variable	NOUN
ijtc-453	88	14	or	or	CCONJ
ijtc-453	88	15	come	come	VERB
ijtc-453	88	16	from	from	ADP
ijtc-453	88	17	more	more	ADV
ijtc-453	88	18	valid	valid	ADJ
ijtc-453	88	19	journal	journal	NOUN
ijtc-453	88	20	sources	source	NOUN
ijtc-453	88	21	,	,	PUNCT
ijtc-453	88	22	so	so	SCONJ
ijtc-453	88	23	that	that	SCONJ
ijtc-453	88	24	the	the	DET
ijtc-453	88	25	conclusions	conclusion	NOUN
ijtc-453	88	26	that	that	PRON
ijtc-453	88	27	become	become	VERB
ijtc-453	88	28	the	the	DET
ijtc-453	88	29	core	core	NOUN
ijtc-453	88	30	and	and	CCONJ
ijtc-453	88	31	final	final	ADJ
ijtc-453	88	32	goals	goal	NOUN
ijtc-453	88	33	can	can	AUX
ijtc-453	88	34	be	be	AUX
ijtc-453	88	35	supported	support	VERB
ijtc-453	88	36	with	with	ADP
ijtc-453	88	37	more	more	ADV
ijtc-453	88	38	accurate	accurate	ADJ
ijtc-453	88	39	data	datum	NOUN
ijtc-453	88	40	.	.	PUNCT
ijtc-453	89	1	reference	reference	NOUN
ijtc-453	89	2	agoes	agoe	NOUN
ijtc-453	89	3	,	,	PUNCT
ijtc-453	89	4	s.	s.	PROPN
ijtc-453	89	5	(	(	PUNCT
ijtc-453	89	6	2017	2017	NUM
ijtc-453	89	7	)	)	PUNCT
ijtc-453	89	8	.	.	PUNCT
ijtc-453	90	1	auditing	audit	VERB
ijtc-453	90	2	petunjuk	petunjuk	NOUN
ijtc-453	90	3	praktis	praktis	PROPN
ijtc-453	90	4	pemerksaan	pemerksaan	PROPN
ijtc-453	90	5	akuntan	akuntan	PROPN
ijtc-453	90	6	oleh	oleh	PROPN
ijtc-453	90	7	akuntan	akuntan	PROPN
ijtc-453	90	8	publik	publik	PROPN
ijtc-453	90	9	(	(	PUNCT
ijtc-453	90	10	2nd	2nd	PROPN
ijtc-453	90	11	ed	ed	NOUN
ijtc-453	90	12	.	.	PUNCT
ijtc-453	90	13	)	)	PUNCT
ijtc-453	90	14	.	.	PUNCT
ijtc-453	91	1	https://penerbitsalemba.com/buku/01-0371-auditing-petunjuk-praktis-pemeriksaanakuntan-oleh-akuntan-publik-e5-1	https://penerbitsalemba.com/buku/01-0371-auditing-petunjuk-praktis-pemeriksaanakuntan-oleh-akuntan-publik-e5-1	PROPN
ijtc-453	91	2	al	al	PROPN
ijtc-453	91	3	aufa	aufa	PROPN
ijtc-453	91	4	,	,	PUNCT
ijtc-453	91	5	b.	b.	PROPN
ijtc-453	91	6	,	,	PUNCT
ijtc-453	91	7	renindra	renindra	PROPN
ijtc-453	91	8	,	,	PUNCT
ijtc-453	91	9	i.	i.	PROPN
ijtc-453	91	10	s.	s.	PROPN
ijtc-453	91	11	,	,	PUNCT
ijtc-453	91	12	putri	putri	PROPN
ijtc-453	91	13	,	,	PUNCT
ijtc-453	91	14	j.	j.	PROPN
ijtc-453	91	15	s.	s.	PROPN
ijtc-453	91	16	,	,	PUNCT
ijtc-453	91	17	&	&	CCONJ
ijtc-453	91	18	nurmansyah	nurmansyah	PROPN
ijtc-453	91	19	,	,	PUNCT
ijtc-453	91	20	m.	m.	NOUN
ijtc-453	91	21	i.	i.	PROPN
ijtc-453	91	22	(	(	PUNCT
ijtc-453	91	23	2020	2020	NUM
ijtc-453	91	24	)	)	PUNCT
ijtc-453	91	25	.	.	PUNCT
ijtc-453	92	1	an	an	DET
ijtc-453	92	2	application	application	NOUN
ijtc-453	92	3	of	of	ADP
ijtc-453	92	4	the	the	DET
ijtc-453	92	5	unified	unified	ADJ
ijtc-453	92	6	theory	theory	NOUN
ijtc-453	92	7	of	of	ADP
ijtc-453	92	8	acceptance	acceptance	NOUN
ijtc-453	92	9	and	and	CCONJ
ijtc-453	92	10	use	use	NOUN
ijtc-453	92	11	of	of	ADP
ijtc-453	92	12	technology	technology	NOUN
ijtc-453	92	13	(	(	PUNCT
ijtc-453	92	14	utaut	utaut	NOUN
ijtc-453	92	15	)	)	PUNCT
ijtc-453	92	16	model	model	NOUN
ijtc-453	92	17	for	for	ADP
ijtc-453	92	18	understanding	understand	VERB
ijtc-453	92	19	patient	patient	ADJ
ijtc-453	92	20	perceptions	perception	NOUN
ijtc-453	92	21	on	on	ADP
ijtc-453	92	22	using	use	VERB
ijtc-453	92	23	hospital	hospital	NOUN
ijtc-453	92	24	mobile	mobile	ADJ
ijtc-453	92	25	application	application	NOUN
ijtc-453	92	26	.	.	PUNCT
ijtc-453	93	1	enfermería	enfermería	PROPN
ijtc-453	93	2	clínica	clínica	PROPN
ijtc-453	93	3	,	,	PUNCT
ijtc-453	93	4	30	30	NUM
ijtc-453	93	5	,	,	PUNCT
ijtc-453	93	6	110–113	110–113	NUM
ijtc-453	93	7	.	.	PUNCT
ijtc-453	93	8	https://doi.org/10.1016/j.enfcli.2020.06.025	https://doi.org/10.1016/j.enfcli.2020.06.025	NOUN
ijtc-453	93	9	anggrainy	anggrainy	NOUN
ijtc-453	93	10	,	,	PUNCT
ijtc-453	93	11	s.	s.	PROPN
ijtc-453	93	12	,	,	PUNCT
ijtc-453	93	13	bokiu	bokiu	PROPN
ijtc-453	93	14	,	,	PUNCT
ijtc-453	93	15	z.	z.	PROPN
ijtc-453	93	16	,	,	PUNCT
ijtc-453	93	17	&	&	CCONJ
ijtc-453	93	18	husain	husain	PROPN
ijtc-453	93	19	,	,	PUNCT
ijtc-453	93	20	s.	s.	PROPN
ijtc-453	93	21	p.	p.	PROPN
ijtc-453	93	22	(	(	PUNCT
ijtc-453	93	23	2018	2018	NUM
ijtc-453	93	24	)	)	PUNCT
ijtc-453	93	25	.	.	PUNCT
ijtc-453	94	1	analisis	analisis	NOUN
ijtc-453	94	2	perbedaan	perbedaan	VERB
ijtc-453	94	3	kinerja	kinerja	PROPN
ijtc-453	94	4	auditor	auditor	PROPN
ijtc-453	94	5	dilihat	dilihat	PROPN
ijtc-453	94	6	dari	dari	PROPN
ijtc-453	94	7	perpekstif	perpekstif	NOUN
ijtc-453	94	8	gender	gender	NOUN
ijtc-453	94	9	(	(	PUNCT
ijtc-453	94	10	studi	studi	PROPN
ijtc-453	94	11	empiris	empiris	PROPN
ijtc-453	94	12	pada	pada	PROPN
ijtc-453	94	13	kantor	kantor	PROPN
ijtc-453	94	14	badan	badan	PROPN
ijtc-453	94	15	pemeriksa	pemeriksa	PROPN
ijtc-453	94	16	keuangan	keuangan	VERB
ijtc-453	94	17	perwakilan	perwakilan	PROPN
ijtc-453	94	18	provinsi	provinsi	NOUN
ijtc-453	94	19	gorontalo	gorontalo	NOUN
ijtc-453	94	20	)	)	PUNCT
ijtc-453	94	21	.	.	PUNCT
ijtc-453	95	1	jawara	jawara	PROPN
ijtc-453	95	2	:	:	PUNCT
ijtc-453	95	3	jurnal	jurnal	ADJ
ijtc-453	95	4	wawasan	wawasan	PROPN
ijtc-453	95	5	dan	dan	PROPN
ijtc-453	95	6	riset	riset	PROPN
ijtc-453	95	7	akuntansi	akuntansi	PROPN
ijtc-453	95	8	,	,	PUNCT
ijtc-453	95	9	5(2	5(2	NUM
ijtc-453	95	10	)	)	PUNCT
ijtc-453	95	11	,	,	PUNCT
ijtc-453	95	12	114–126	114–126	NUM
ijtc-453	95	13	.	.	PUNCT
ijtc-453	96	1	https://doi.org/http://dx.doi.org/10.25157/jwr.v5i2.1406	https://doi.org/http://dx.doi.org/10.25157/jwr.v5i2.1406	VERB
ijtc-453	96	2	annisette	annisette	NOUN
ijtc-453	96	3	,	,	PUNCT
ijtc-453	96	4	m.	m.	NOUN
ijtc-453	96	5	(	(	PUNCT
ijtc-453	96	6	2017	2017	NUM
ijtc-453	96	7	)	)	PUNCT
ijtc-453	96	8	.	.	PUNCT
ijtc-453	97	1	discourse	discourse	NOUN
ijtc-453	97	2	of	of	ADP
ijtc-453	97	3	the	the	DET
ijtc-453	97	4	professions	profession	NOUN
ijtc-453	97	5	:	:	PUNCT
ijtc-453	97	6	the	the	DET
ijtc-453	97	7	making	making	NOUN
ijtc-453	97	8	,	,	PUNCT
ijtc-453	97	9	normalizing	normalize	VERB
ijtc-453	97	10	and	and	CCONJ
ijtc-453	97	11	taming	taming	NOUN
ijtc-453	97	12	of	of	ADP
ijtc-453	97	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-453	97	14	auditor	auditor	NOUN
ijtc-453	97	15	skill	skill	NOUN
ijtc-453	97	16	,	,	PUNCT
ijtc-453	97	17	work	work	NOUN
ijtc-453	97	18	experience	experience	NOUN
ijtc-453	97	19	and	and	CCONJ
ijtc-453	97	20	professional	professional	ADJ
ijtc-453	97	21	skepticism	skepticism	NOUN
ijtc-453	97	22	on	on	ADP
ijtc-453	97	23	performance	performance	NOUN
ijtc-453	97	24	of	of	ADP
ijtc-453	97	25	auditors	auditor	NOUN
ijtc-453	97	26	sunarmin	sunarmin	VERB
ijtc-453	97	27	and	and	CCONJ
ijtc-453	97	28	junaidi	junaidi	NOUN
ijtc-453	97	29	188	188	NUM
ijtc-453	97	30	|	|	NOUN
ijtc-453	97	31	ilomata	ilomata	PROPN
ijtc-453	97	32	international	international	ADJ
ijtc-453	97	33	journal	journal	NOUN
ijtc-453	97	34	of	of	ADP
ijtc-453	97	35	tax	tax	PROPN
ijtc-453	97	36	&	&	CCONJ
ijtc-453	97	37	accounting	accounting	PROPN
ijtc-453	97	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-453	97	39	ontario	ontario	PROPN
ijtc-453	97	40	’s	’s	PART
ijtc-453	97	41	“	"	PUNCT
ijtc-453	97	42	foreign	foreign	ADJ
ijtc-453	97	43	-	-	PUNCT
ijtc-453	97	44	trained	train	VERB
ijtc-453	97	45	accountant	accountant	NOUN
ijtc-453	97	46	.	.	PUNCT
ijtc-453	97	47	”	"	PUNCT
ijtc-453	98	1	accounting	accounting	NOUN
ijtc-453	98	2	,	,	PUNCT
ijtc-453	98	3	organizations	organization	NOUN
ijtc-453	98	4	and	and	CCONJ
ijtc-453	98	5	society	society	NOUN
ijtc-453	98	6	,	,	PUNCT
ijtc-453	98	7	60	60	NUM
ijtc-453	98	8	,	,	PUNCT
ijtc-453	98	9	37–61	37–61	NUM
ijtc-453	98	10	.	.	PUNCT
ijtc-453	99	1	https://doi.org/10.1016/j.aos.2017.06.006	https://doi.org/10.1016/j.aos.2017.06.006	ADJ
ijtc-453	99	2	antonelli	antonelli	PROPN
ijtc-453	99	3	,	,	PUNCT
ijtc-453	99	4	v.	v.	ADV
ijtc-453	99	5	,	,	PUNCT
ijtc-453	99	6	d’alessio	d’alessio	PROPN
ijtc-453	99	7	,	,	PUNCT
ijtc-453	99	8	r.	r.	PROPN
ijtc-453	99	9	,	,	PUNCT
ijtc-453	99	10	&	&	CCONJ
ijtc-453	99	11	walker	walker	PROPN
ijtc-453	99	12	,	,	PUNCT
ijtc-453	99	13	s.	s.	PROPN
ijtc-453	99	14	p.	p.	PROPN
ijtc-453	99	15	(	(	PUNCT
ijtc-453	99	16	2022	2022	NUM
ijtc-453	99	17	)	)	PUNCT
ijtc-453	99	18	.	.	PUNCT
ijtc-453	100	1	operationalizing	operationalize	VERB
ijtc-453	100	2	expulsion	expulsion	NOUN
ijtc-453	100	3	.	.	PUNCT
ijtc-453	101	1	jewish	jewish	ADJ
ijtc-453	101	2	accountants	accountant	NOUN
ijtc-453	101	3	in	in	ADP
ijtc-453	101	4	fascist	fascist	PROPN
ijtc-453	101	5	italy	italy	PROPN
ijtc-453	101	6	,	,	PUNCT
ijtc-453	101	7	1938–1943	1938–1943	NUM
ijtc-453	101	8	.	.	PUNCT
ijtc-453	102	1	critical	critical	ADJ
ijtc-453	102	2	perspectives	perspective	NOUN
ijtc-453	102	3	on	on	ADP
ijtc-453	102	4	accounting	accounting	NOUN
ijtc-453	102	5	,	,	PUNCT
ijtc-453	102	6	102462	102462	NUM
ijtc-453	102	7	.	.	PUNCT
ijtc-453	103	1	https://doi.org/10.1016/j.cpa.2022.102462	https://doi.org/10.1016/j.cpa.2022.102462	PROPN
ijtc-453	103	2	asif	asif	NOUN
ijtc-453	103	3	,	,	PUNCT
ijtc-453	103	4	m.	m.	NOUN
ijtc-453	103	5	,	,	PUNCT
ijtc-453	103	6	searcy	searcy	PROPN
ijtc-453	103	7	,	,	PUNCT
ijtc-453	103	8	c.	c.	PROPN
ijtc-453	103	9	,	,	PUNCT
ijtc-453	103	10	&	&	CCONJ
ijtc-453	103	11	castka	castka	PROPN
ijtc-453	103	12	,	,	PUNCT
ijtc-453	103	13	p.	p.	NOUN
ijtc-453	103	14	(	(	PUNCT
ijtc-453	103	15	2022	2022	NUM
ijtc-453	103	16	)	)	PUNCT
ijtc-453	103	17	.	.	PUNCT
ijtc-453	104	1	exploring	explore	VERB
ijtc-453	104	2	the	the	DET
ijtc-453	104	3	role	role	NOUN
ijtc-453	104	4	of	of	ADP
ijtc-453	104	5	industry	industry	NOUN
ijtc-453	104	6	4.0	4.0	NUM
ijtc-453	104	7	in	in	ADP
ijtc-453	104	8	enhancing	enhance	VERB
ijtc-453	104	9	supplier	supplier	NOUN
ijtc-453	104	10	audit	audit	NOUN
ijtc-453	104	11	authenticity	authenticity	NOUN
ijtc-453	104	12	,	,	PUNCT
ijtc-453	104	13	efficacy	efficacy	NOUN
ijtc-453	104	14	,	,	PUNCT
ijtc-453	104	15	and	and	CCONJ
ijtc-453	104	16	cost	cost	NOUN
ijtc-453	104	17	effectiveness	effectiveness	NOUN
ijtc-453	104	18	.	.	PUNCT
ijtc-453	105	1	journal	journal	NOUN
ijtc-453	105	2	of	of	ADP
ijtc-453	105	3	cleaner	clean	ADJ
ijtc-453	105	4	production	production	NOUN
ijtc-453	105	5	,	,	PUNCT
ijtc-453	105	6	331	331	NUM
ijtc-453	105	7	,	,	PUNCT
ijtc-453	105	8	129939	129939	NUM
ijtc-453	105	9	.	.	PUNCT
ijtc-453	106	1	https://doi.org/10.1016/j.jclepro.2021.129939	https://doi.org/10.1016/j.jclepro.2021.129939	PROPN
ijtc-453	106	2	ayaz	ayaz	PROPN
ijtc-453	106	3	,	,	PUNCT
ijtc-453	106	4	a.	a.	PROPN
ijtc-453	106	5	,	,	PUNCT
ijtc-453	106	6	&	&	CCONJ
ijtc-453	106	7	yanartaş	yanartaş	NOUN
ijtc-453	106	8	,	,	PUNCT
ijtc-453	106	9	m.	m.	NOUN
ijtc-453	106	10	(	(	PUNCT
ijtc-453	106	11	2020	2020	NUM
ijtc-453	106	12	)	)	PUNCT
ijtc-453	106	13	.	.	PUNCT
ijtc-453	107	1	an	an	DET
ijtc-453	107	2	analysis	analysis	NOUN
ijtc-453	107	3	on	on	ADP
ijtc-453	107	4	the	the	DET
ijtc-453	107	5	unified	unified	ADJ
ijtc-453	107	6	theory	theory	NOUN
ijtc-453	107	7	of	of	ADP
ijtc-453	107	8	acceptance	acceptance	NOUN
ijtc-453	107	9	and	and	CCONJ
ijtc-453	107	10	use	use	NOUN
ijtc-453	107	11	of	of	ADP
ijtc-453	107	12	technology	technology	NOUN
ijtc-453	107	13	theory	theory	NOUN
ijtc-453	107	14	(	(	PUNCT
ijtc-453	107	15	utaut	utaut	NOUN
ijtc-453	107	16	):	):	PUNCT
ijtc-453	107	17	acceptance	acceptance	NOUN
ijtc-453	107	18	of	of	ADP
ijtc-453	107	19	electronic	electronic	ADJ
ijtc-453	107	20	document	document	NOUN
ijtc-453	107	21	management	management	NOUN
ijtc-453	107	22	system	system	NOUN
ijtc-453	107	23	(	(	PUNCT
ijtc-453	107	24	edms	edms	ADJ
ijtc-453	107	25	)	)	PUNCT
ijtc-453	107	26	.	.	PUNCT
ijtc-453	108	1	computers	computer	NOUN
ijtc-453	108	2	in	in	ADP
ijtc-453	108	3	human	human	ADJ
ijtc-453	108	4	behavior	behavior	NOUN
ijtc-453	108	5	reports	report	NOUN
ijtc-453	108	6	,	,	PUNCT
ijtc-453	108	7	2	2	NUM
ijtc-453	108	8	,	,	PUNCT
ijtc-453	108	9	100032	100032	NUM
ijtc-453	108	10	.	.	PUNCT
ijtc-453	109	1	https://doi.org/10.1016/j.chbr.2020.100032	https://doi.org/10.1016/j.chbr.2020.100032	PROPN
ijtc-453	109	2	brownell	brownell	PROPN
ijtc-453	109	3	,	,	PUNCT
ijtc-453	109	4	p.	p.	NOUN
ijtc-453	109	5	(	(	PUNCT
ijtc-453	109	6	1982	1982	NUM
ijtc-453	109	7	)	)	PUNCT
ijtc-453	109	8	.	.	PUNCT
ijtc-453	110	1	the	the	DET
ijtc-453	110	2	role	role	NOUN
ijtc-453	110	3	of	of	ADP
ijtc-453	110	4	accounting	accounting	NOUN
ijtc-453	110	5	data	datum	NOUN
ijtc-453	110	6	in	in	ADP
ijtc-453	110	7	performance	performance	NOUN
ijtc-453	110	8	evaluation	evaluation	NOUN
ijtc-453	110	9	,	,	PUNCT
ijtc-453	110	10	budgetary	budgetary	ADJ
ijtc-453	110	11	participation	participation	NOUN
ijtc-453	110	12	,	,	PUNCT
ijtc-453	110	13	and	and	CCONJ
ijtc-453	110	14	organizational	organizational	ADJ
ijtc-453	110	15	effectiveness	effectiveness	NOUN
ijtc-453	110	16	.	.	PUNCT
ijtc-453	111	1	journal	journal	NOUN
ijtc-453	111	2	of	of	ADP
ijtc-453	111	3	accounting	accounting	NOUN
ijtc-453	111	4	research	research	NOUN
ijtc-453	111	5	,	,	PUNCT
ijtc-453	111	6	20(1	20(1	NUM
ijtc-453	111	7	)	)	PUNCT
ijtc-453	111	8	,	,	PUNCT
ijtc-453	111	9	12	12	NUM
ijtc-453	111	10	.	.	PUNCT
ijtc-453	112	1	https://doi.org/10.2307/2490760	https://doi.org/10.2307/2490760	PROPN
ijtc-453	112	2	chychyla	chychyla	PROPN
ijtc-453	112	3	,	,	PUNCT
ijtc-453	112	4	r.	r.	PROPN
ijtc-453	112	5	,	,	PUNCT
ijtc-453	112	6	leone	leone	PROPN
ijtc-453	112	7	,	,	PUNCT
ijtc-453	112	8	a.	a.	PROPN
ijtc-453	112	9	j.	j.	PROPN
ijtc-453	112	10	,	,	PUNCT
ijtc-453	112	11	&	&	CCONJ
ijtc-453	112	12	minutti	minutti	NOUN
ijtc-453	112	13	-	-	PUNCT
ijtc-453	112	14	meza	meza	NOUN
ijtc-453	112	15	,	,	PUNCT
ijtc-453	112	16	m.	m.	NOUN
ijtc-453	112	17	(	(	PUNCT
ijtc-453	112	18	2019	2019	NUM
ijtc-453	112	19	)	)	PUNCT
ijtc-453	112	20	.	.	PUNCT
ijtc-453	113	1	complexity	complexity	NOUN
ijtc-453	113	2	of	of	ADP
ijtc-453	113	3	financial	financial	ADJ
ijtc-453	113	4	reporting	reporting	NOUN
ijtc-453	113	5	standards	standard	NOUN
ijtc-453	113	6	and	and	CCONJ
ijtc-453	113	7	accounting	accounting	NOUN
ijtc-453	113	8	expertise	expertise	NOUN
ijtc-453	113	9	.	.	PUNCT
ijtc-453	114	1	journal	journal	NOUN
ijtc-453	114	2	of	of	ADP
ijtc-453	114	3	accounting	accounting	NOUN
ijtc-453	114	4	and	and	CCONJ
ijtc-453	114	5	economics	economic	NOUN
ijtc-453	114	6	,	,	PUNCT
ijtc-453	114	7	67(1	67(1	NOUN
ijtc-453	114	8	)	)	PUNCT
ijtc-453	114	9	,	,	PUNCT
ijtc-453	114	10	226–253	226–253	NUM
ijtc-453	114	11	.	.	PUNCT
ijtc-453	115	1	https://doi.org/10.1016/j.jacceco.2018.09.005	https://doi.org/10.1016/j.jacceco.2018.09.005	PROPN
ijtc-453	115	2	cohen	cohen	PROPN
ijtc-453	115	3	,	,	PUNCT
ijtc-453	115	4	j.	j.	PROPN
ijtc-453	115	5	r.	r.	PROPN
ijtc-453	115	6	,	,	PUNCT
ijtc-453	115	7	dalton	dalton	PROPN
ijtc-453	115	8	,	,	PUNCT
ijtc-453	115	9	d.	d.	PROPN
ijtc-453	115	10	w.	w.	PROPN
ijtc-453	115	11	,	,	PUNCT
ijtc-453	115	12	&	&	CCONJ
ijtc-453	115	13	harp	harp	PROPN
ijtc-453	115	14	,	,	PUNCT
ijtc-453	115	15	n.	n.	PROPN
ijtc-453	115	16	l.	l.	PROPN
ijtc-453	115	17	(	(	PUNCT
ijtc-453	115	18	2017	2017	NUM
ijtc-453	115	19	)	)	PUNCT
ijtc-453	115	20	.	.	PUNCT
ijtc-453	116	1	neutral	neutral	ADJ
ijtc-453	116	2	and	and	CCONJ
ijtc-453	116	3	presumptive	presumptive	ADJ
ijtc-453	116	4	doubt	doubt	NOUN
ijtc-453	116	5	perspectives	perspective	NOUN
ijtc-453	116	6	of	of	ADP
ijtc-453	116	7	professional	professional	ADJ
ijtc-453	116	8	skepticism	skepticism	NOUN
ijtc-453	116	9	and	and	CCONJ
ijtc-453	116	10	auditor	auditor	NOUN
ijtc-453	116	11	job	job	NOUN
ijtc-453	116	12	outcomes	outcome	NOUN
ijtc-453	116	13	.	.	PUNCT
ijtc-453	117	1	accounting	accounting	NOUN
ijtc-453	117	2	,	,	PUNCT
ijtc-453	117	3	organizations	organization	NOUN
ijtc-453	117	4	and	and	CCONJ
ijtc-453	117	5	society	society	NOUN
ijtc-453	117	6	,	,	PUNCT
ijtc-453	117	7	62	62	NUM
ijtc-453	117	8	,	,	PUNCT
ijtc-453	117	9	1–20	1–20	PROPN
ijtc-453	117	10	.	.	PUNCT
ijtc-453	118	1	https://doi.org/10.1016/j.aos.2017.08.003	https://doi.org/10.1016/j.aos.2017.08.003	PROPN
ijtc-453	118	2	dwivedi	dwivedi	PROPN
ijtc-453	118	3	,	,	PUNCT
ijtc-453	118	4	y.	y.	PROPN
ijtc-453	118	5	k.	k.	PROPN
ijtc-453	118	6	,	,	PUNCT
ijtc-453	118	7	rana	rana	PROPN
ijtc-453	118	8	,	,	PUNCT
ijtc-453	118	9	n.	n.	PROPN
ijtc-453	118	10	p.	p.	PROPN
ijtc-453	118	11	,	,	PUNCT
ijtc-453	118	12	tamilmani	tamilmani	PROPN
ijtc-453	118	13	,	,	PUNCT
ijtc-453	118	14	k.	k.	PROPN
ijtc-453	118	15	,	,	PUNCT
ijtc-453	118	16	&	&	CCONJ
ijtc-453	118	17	raman	raman	PROPN
ijtc-453	118	18	,	,	PUNCT
ijtc-453	118	19	r.	r.	PROPN
ijtc-453	118	20	(	(	PUNCT
ijtc-453	118	21	2020	2020	NUM
ijtc-453	118	22	)	)	PUNCT
ijtc-453	118	23	.	.	PUNCT
ijtc-453	119	1	a	a	DET
ijtc-453	119	2	meta	meta	ADJ
ijtc-453	119	3	-	-	PUNCT
ijtc-453	119	4	analysis	analysis	NOUN
ijtc-453	119	5	based	base	VERB
ijtc-453	119	6	modified	modified	ADJ
ijtc-453	119	7	unified	unified	ADJ
ijtc-453	119	8	theory	theory	NOUN
ijtc-453	119	9	of	of	ADP
ijtc-453	119	10	acceptance	acceptance	NOUN
ijtc-453	119	11	and	and	CCONJ
ijtc-453	119	12	use	use	NOUN
ijtc-453	119	13	of	of	ADP
ijtc-453	119	14	technology	technology	NOUN
ijtc-453	119	15	(	(	PUNCT
ijtc-453	119	16	meta	meta	X
ijtc-453	119	17	-	-	PUNCT
ijtc-453	119	18	utaut	utaut	NOUN
ijtc-453	119	19	):	):	PUNCT
ijtc-453	119	20	a	a	DET
ijtc-453	119	21	review	review	NOUN
ijtc-453	119	22	of	of	ADP
ijtc-453	119	23	emerging	emerge	VERB
ijtc-453	119	24	literature	literature	NOUN
ijtc-453	119	25	.	.	PUNCT
ijtc-453	120	1	current	current	ADJ
ijtc-453	120	2	opinion	opinion	NOUN
ijtc-453	120	3	in	in	ADP
ijtc-453	120	4	psychology	psychology	NOUN
ijtc-453	120	5	,	,	PUNCT
ijtc-453	120	6	36	36	NUM
ijtc-453	120	7	,	,	PUNCT
ijtc-453	120	8	13–18	13–18	NUM
ijtc-453	120	9	.	.	PUNCT
ijtc-453	121	1	https://doi.org/10.1016/j.copsyc.2020.03.008	https://doi.org/10.1016/j.copsyc.2020.03.008	NOUN
ijtc-453	121	2	flesher	flesher	PROPN
ijtc-453	121	3	,	,	PUNCT
ijtc-453	121	4	d.	d.	PROPN
ijtc-453	121	5	l.	l.	PROPN
ijtc-453	121	6	,	,	PUNCT
ijtc-453	121	7	flesher	flesher	PROPN
ijtc-453	121	8	,	,	PUNCT
ijtc-453	121	9	t.	t.	PROPN
ijtc-453	121	10	k.	k.	PROPN
ijtc-453	121	11	,	,	PUNCT
ijtc-453	121	12	&	&	CCONJ
ijtc-453	121	13	previts	previts	PROPN
ijtc-453	121	14	,	,	PUNCT
ijtc-453	121	15	g.	g.	PROPN
ijtc-453	121	16	j.	j.	PROPN
ijtc-453	121	17	(	(	PUNCT
ijtc-453	121	18	2018	2018	NUM
ijtc-453	121	19	)	)	PUNCT
ijtc-453	121	20	.	.	PUNCT
ijtc-453	122	1	the	the	DET
ijtc-453	122	2	financial	financial	ADJ
ijtc-453	122	3	accounting	accounting	PROPN
ijtc-453	122	4	standards	standards	PROPN
ijtc-453	122	5	board	board	NOUN
ijtc-453	122	6	:	:	PUNCT
ijtc-453	122	7	profiles	profile	NOUN
ijtc-453	122	8	of	of	ADP
ijtc-453	122	9	seven	seven	NUM
ijtc-453	122	10	leaders	leader	NOUN
ijtc-453	122	11	.	.	PUNCT
ijtc-453	123	1	research	research	NOUN
ijtc-453	123	2	in	in	ADP
ijtc-453	123	3	accounting	accounting	NOUN
ijtc-453	123	4	regulation	regulation	NOUN
ijtc-453	123	5	,	,	PUNCT
ijtc-453	123	6	30(1	30(1	NUM
ijtc-453	123	7	)	)	PUNCT
ijtc-453	123	8	,	,	PUNCT
ijtc-453	123	9	38–48	38–48	NUM
ijtc-453	123	10	.	.	PUNCT
ijtc-453	123	11	https://doi.org/10.1016/j.racreg.2018.03.006	https://doi.org/10.1016/j.racreg.2018.03.006	PROPN
ijtc-453	123	12	gammie	gammie	PROPN
ijtc-453	123	13	,	,	PUNCT
ijtc-453	123	14	e.	e.	PROPN
ijtc-453	123	15	,	,	PUNCT
ijtc-453	123	16	&	&	CCONJ
ijtc-453	123	17	whiting	whiting	PROPN
ijtc-453	123	18	,	,	PUNCT
ijtc-453	123	19	r.	r.	PROPN
ijtc-453	123	20	(	(	PUNCT
ijtc-453	123	21	2013	2013	NUM
ijtc-453	123	22	)	)	PUNCT
ijtc-453	123	23	.	.	PUNCT
ijtc-453	124	1	women	woman	NOUN
ijtc-453	124	2	accountants	accountant	NOUN
ijtc-453	124	3	:	:	PUNCT
ijtc-453	124	4	is	be	AUX
ijtc-453	124	5	the	the	DET
ijtc-453	124	6	grass	grass	NOUN
ijtc-453	124	7	greener	green	ADJ
ijtc-453	124	8	outside	outside	ADP
ijtc-453	124	9	the	the	DET
ijtc-453	124	10	profession	profession	NOUN
ijtc-453	124	11	?	?	PUNCT
ijtc-453	125	1	the	the	DET
ijtc-453	125	2	british	british	PROPN
ijtc-453	125	3	accounting	accounting	PROPN
ijtc-453	125	4	review	review	PROPN
ijtc-453	125	5	,	,	PUNCT
ijtc-453	125	6	45(2	45(2	NOUN
ijtc-453	125	7	)	)	PUNCT
ijtc-453	125	8	,	,	PUNCT
ijtc-453	125	9	83–98	83–98	NUM
ijtc-453	125	10	.	.	PUNCT
ijtc-453	126	1	https://doi.org/10.1016/j.bar.2013.03.005	https://doi.org/10.1016/j.bar.2013.03.005	PROPN
ijtc-453	126	2	huang	huang	PROPN
ijtc-453	126	3	,	,	PUNCT
ijtc-453	126	4	y.	y.	PROPN
ijtc-453	126	5	,	,	PUNCT
ijtc-453	126	6	&	&	CCONJ
ijtc-453	126	7	yan	yan	PROPN
ijtc-453	126	8	,	,	PUNCT
ijtc-453	126	9	c.	c.	PROPN
ijtc-453	126	10	(	(	PUNCT
ijtc-453	126	11	2020	2020	NUM
ijtc-453	126	12	)	)	PUNCT
ijtc-453	126	13	.	.	PUNCT
ijtc-453	127	1	global	global	ADJ
ijtc-453	127	2	accounting	accounting	NOUN
ijtc-453	127	3	standards	standard	NOUN
ijtc-453	127	4	,	,	PUNCT
ijtc-453	127	5	financial	financial	ADJ
ijtc-453	127	6	statement	statement	NOUN
ijtc-453	127	7	comparability	comparability	NOUN
ijtc-453	127	8	,	,	PUNCT
ijtc-453	127	9	and	and	CCONJ
ijtc-453	127	10	the	the	DET
ijtc-453	127	11	cost	cost	NOUN
ijtc-453	127	12	of	of	ADP
ijtc-453	127	13	capital	capital	NOUN
ijtc-453	127	14	.	.	PUNCT
ijtc-453	128	1	international	international	ADJ
ijtc-453	128	2	review	review	NOUN
ijtc-453	128	3	of	of	ADP
ijtc-453	128	4	economics	economics	PROPN
ijtc-453	128	5	&	&	CCONJ
ijtc-453	128	6	finance	finance	PROPN
ijtc-453	128	7	,	,	PUNCT
ijtc-453	128	8	69	69	NUM
ijtc-453	128	9	,	,	PUNCT
ijtc-453	128	10	301–318	301–318	NUM
ijtc-453	128	11	.	.	PUNCT
ijtc-453	129	1	https://doi.org/10.1016/j.iref.2020.05.019	https://doi.org/10.1016/j.iref.2020.05.019	PROPN
ijtc-453	129	2	jalaluddin	jalaluddin	VERB
ijtc-453	129	3	.	.	PUNCT
ijtc-453	130	1	(	(	PUNCT
ijtc-453	130	2	2010	2010	NUM
ijtc-453	130	3	)	)	PUNCT
ijtc-453	130	4	.	.	PUNCT
ijtc-453	131	1	pengaruh	pengaruh	NOUN
ijtc-453	131	2	environment	environment	PROPN
ijtc-453	131	3	control	control	PROPN
ijtc-453	131	4	terhadap	terhadap	PROPN
ijtc-453	131	5	hubungan	hubungan	PROPN
ijtc-453	131	6	antara	antara	PROPN
ijtc-453	131	7	partisipasi	partisipasi	PROPN
ijtc-453	131	8	anggaran	anggaran	PROPN
ijtc-453	131	9	dengan	dengan	PROPN
ijtc-453	131	10	kinerja	kinerja	PROPN
ijtc-453	131	11	pemerintah	pemerintah	PROPN
ijtc-453	131	12	(	(	PUNCT
ijtc-453	131	13	studi	studi	PROPN
ijtc-453	131	14	empiris	empiris	PROPN
ijtc-453	131	15	pada	pada	PROPN
ijtc-453	131	16	skpd	skpd	PROPN
ijtc-453	131	17	di	di	PROPN
ijtc-453	131	18	kabupaten	kabupaten	PROPN
ijtc-453	131	19	aceh	aceh	PROPN
ijtc-453	131	20	besar	besar	PROPN
ijtc-453	131	21	)	)	PUNCT
ijtc-453	131	22	.	.	PUNCT
ijtc-453	132	1	jurnal	jurnal	ADJ
ijtc-453	132	2	telaah	telaah	PROPN
ijtc-453	132	3	&	&	CCONJ
ijtc-453	132	4	riset	riset	PROPN
ijtc-453	132	5	akuntansi	akuntansi	PROPN
ijtc-453	132	6	,	,	PUNCT
ijtc-453	132	7	3(1	3(1	NUM
ijtc-453	132	8	)	)	PUNCT
ijtc-453	132	9	,	,	PUNCT
ijtc-453	132	10	84–99	84–99	NUM
ijtc-453	132	11	.	.	PUNCT
ijtc-453	133	1	http://jurnal.unsyiah.ac.id/tra/article/view/330	http://jurnal.unsyiah.ac.id/tra/article/view/330	PROPN
ijtc-453	133	2	kang	kang	PROPN
ijtc-453	133	3	,	,	PUNCT
ijtc-453	133	4	y.	y.	PROPN
ijtc-453	133	5	j.	j.	PROPN
ijtc-453	133	6	,	,	PUNCT
ijtc-453	133	7	trotman	trotman	NOUN
ijtc-453	133	8	,	,	PUNCT
ijtc-453	133	9	a.	a.	PROPN
ijtc-453	133	10	j.	j.	PROPN
ijtc-453	133	11	,	,	PUNCT
ijtc-453	133	12	&	&	CCONJ
ijtc-453	133	13	trotman	trotman	NOUN
ijtc-453	133	14	,	,	PUNCT
ijtc-453	133	15	k.	k.	PROPN
ijtc-453	133	16	t.	t.	PROPN
ijtc-453	133	17	(	(	PUNCT
ijtc-453	133	18	2015	2015	NUM
ijtc-453	133	19	)	)	PUNCT
ijtc-453	133	20	.	.	PUNCT
ijtc-453	134	1	the	the	DET
ijtc-453	134	2	effect	effect	NOUN
ijtc-453	134	3	of	of	ADP
ijtc-453	134	4	an	an	DET
ijtc-453	134	5	audit	audit	NOUN
ijtc-453	134	6	judgment	judgment	NOUN
ijtc-453	134	7	rule	rule	NOUN
ijtc-453	134	8	on	on	ADP
ijtc-453	134	9	audit	audit	NOUN
ijtc-453	134	10	committee	committee	NOUN
ijtc-453	134	11	members	member	NOUN
ijtc-453	134	12	’	'	PUNCT
ijtc-453	134	13	professional	professional	ADJ
ijtc-453	134	14	skepticism	skepticism	NOUN
ijtc-453	134	15	:	:	PUNCT
ijtc-453	134	16	the	the	DET
ijtc-453	134	17	case	case	NOUN
ijtc-453	134	18	of	of	ADP
ijtc-453	134	19	accounting	accounting	NOUN
ijtc-453	134	20	estimates	estimate	NOUN
ijtc-453	134	21	.	.	PUNCT
ijtc-453	135	1	accounting	accounting	NOUN
ijtc-453	135	2	,	,	PUNCT
ijtc-453	135	3	organizations	organization	NOUN
ijtc-453	135	4	and	and	CCONJ
ijtc-453	135	5	society	society	NOUN
ijtc-453	135	6	,	,	PUNCT
ijtc-453	135	7	46	46	NUM
ijtc-453	135	8	,	,	PUNCT
ijtc-453	135	9	59–76	59–76	NUM
ijtc-453	135	10	.	.	PUNCT
ijtc-453	136	1	https://doi.org/10.1016/j.aos.2015.03.001	https://doi.org/10.1016/j.aos.2015.03.001	PROPN
ijtc-453	136	2	karlsson	karlsson	PROPN
ijtc-453	136	3	,	,	PUNCT
ijtc-453	136	4	p.	p.	PROPN
ijtc-453	136	5	,	,	PUNCT
ijtc-453	136	6	&	&	CCONJ
ijtc-453	136	7	noela	noela	PROPN
ijtc-453	136	8	,	,	PUNCT
ijtc-453	136	9	m.	m.	NOUN
ijtc-453	136	10	(	(	PUNCT
ijtc-453	136	11	2022	2022	NUM
ijtc-453	136	12	)	)	PUNCT
ijtc-453	136	13	.	.	PUNCT
ijtc-453	137	1	beliefs	belief	NOUN
ijtc-453	137	2	influencing	influence	VERB
ijtc-453	137	3	students	student	NOUN
ijtc-453	137	4	’	'	PUNCT
ijtc-453	137	5	career	career	NOUN
ijtc-453	137	6	choices	choice	NOUN
ijtc-453	137	7	in	in	ADP
ijtc-453	137	8	sweden	sweden	PROPN
ijtc-453	137	9	and	and	CCONJ
ijtc-453	137	10	reasons	reason	NOUN
ijtc-453	137	11	for	for	ADP
ijtc-453	137	12	not	not	PART
ijtc-453	137	13	choosing	choose	VERB
ijtc-453	137	14	the	the	DET
ijtc-453	137	15	accounting	accounting	NOUN
ijtc-453	137	16	profession	profession	NOUN
ijtc-453	137	17	.	.	PUNCT
ijtc-453	138	1	journal	journal	NOUN
ijtc-453	138	2	of	of	ADP
ijtc-453	138	3	accounting	accounting	NOUN
ijtc-453	138	4	education	education	NOUN
ijtc-453	138	5	,	,	PUNCT
ijtc-453	138	6	58	58	NUM
ijtc-453	138	7	,	,	PUNCT
ijtc-453	138	8	100756	100756	NUM
ijtc-453	138	9	.	.	PUNCT
ijtc-453	139	1	https://doi.org/10.1016/j.jaccedu.2021.100756	https://doi.org/10.1016/j.jaccedu.2021.100756	VERB
ijtc-453	139	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-453	139	3	auditor	auditor	NOUN
ijtc-453	139	4	skill	skill	NOUN
ijtc-453	139	5	,	,	PUNCT
ijtc-453	139	6	work	work	NOUN
ijtc-453	139	7	experience	experience	NOUN
ijtc-453	139	8	and	and	CCONJ
ijtc-453	139	9	professional	professional	ADJ
ijtc-453	139	10	skepticism	skepticism	NOUN
ijtc-453	139	11	on	on	ADP
ijtc-453	139	12	performance	performance	NOUN
ijtc-453	139	13	of	of	ADP
ijtc-453	139	14	auditors	auditor	NOUN
ijtc-453	139	15	sunarmin	sunarmin	VERB
ijtc-453	139	16	and	and	CCONJ
ijtc-453	139	17	junaidi	junaidi	NOUN
ijtc-453	139	18	189	189	NUM
ijtc-453	139	19	|	|	CCONJ
ijtc-453	139	20	ilomata	ilomata	PROPN
ijtc-453	139	21	international	international	ADJ
ijtc-453	139	22	journal	journal	NOUN
ijtc-453	139	23	of	of	ADP
ijtc-453	139	24	tax	tax	PROPN
ijtc-453	139	25	&	&	CCONJ
ijtc-453	139	26	accounting	accounting	PROPN
ijtc-453	139	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-453	139	28	khumawala	khumawala	NOUN
ijtc-453	139	29	,	,	PUNCT
ijtc-453	139	30	s.	s.	PROPN
ijtc-453	139	31	b.	b.	PROPN
ijtc-453	139	32	,	,	PUNCT
ijtc-453	139	33	ranasinghe	ranasinghe	NOUN
ijtc-453	139	34	,	,	PUNCT
ijtc-453	139	35	t.	t.	PROPN
ijtc-453	139	36	,	,	PUNCT
ijtc-453	139	37	&	&	CCONJ
ijtc-453	139	38	yan	yan	PROPN
ijtc-453	139	39	,	,	PUNCT
ijtc-453	139	40	c.	c.	PROPN
ijtc-453	139	41	j.	j.	PROPN
ijtc-453	139	42	(	(	PUNCT
ijtc-453	139	43	2020	2020	NUM
ijtc-453	139	44	)	)	PUNCT
ijtc-453	139	45	.	.	PUNCT
ijtc-453	140	1	real	real	ADJ
ijtc-453	140	2	effects	effect	NOUN
ijtc-453	140	3	of	of	ADP
ijtc-453	140	4	governmental	governmental	ADJ
ijtc-453	140	5	accounting	accounting	NOUN
ijtc-453	140	6	standards	standard	NOUN
ijtc-453	140	7	:	:	PUNCT
ijtc-453	140	8	evidence	evidence	NOUN
ijtc-453	140	9	from	from	ADP
ijtc-453	140	10	gasb	gasb	PROPN
ijtc-453	140	11	statement	statement	NOUN
ijtc-453	140	12	no	no	INTJ
ijtc-453	140	13	.	.	PROPN
ijtc-453	140	14	53	53	NUM
ijtc-453	140	15	–	–	PUNCT
ijtc-453	140	16	accounting	accounting	NOUN
ijtc-453	140	17	and	and	CCONJ
ijtc-453	140	18	financial	financial	ADJ
ijtc-453	140	19	reporting	reporting	NOUN
ijtc-453	140	20	for	for	ADP
ijtc-453	140	21	derivative	derivative	ADJ
ijtc-453	140	22	instruments	instrument	NOUN
ijtc-453	140	23	.	.	PUNCT
ijtc-453	141	1	journal	journal	NOUN
ijtc-453	141	2	of	of	ADP
ijtc-453	141	3	accounting	accounting	NOUN
ijtc-453	141	4	and	and	CCONJ
ijtc-453	141	5	public	public	ADJ
ijtc-453	141	6	policy	policy	NOUN
ijtc-453	141	7	,	,	PUNCT
ijtc-453	141	8	39(5	39(5	NUM
ijtc-453	141	9	)	)	PUNCT
ijtc-453	141	10	,	,	PUNCT
ijtc-453	141	11	106719	106719	NUM
ijtc-453	141	12	.	.	PUNCT
ijtc-453	142	1	https://doi.org/10.1016/j.jaccpubpol.2020.106719	https://doi.org/10.1016/j.jaccpubpol.2020.106719	NOUN
ijtc-453	142	2	noviyanti	noviyanti	PROPN
ijtc-453	142	3	,	,	PUNCT
ijtc-453	142	4	s.	s.	PROPN
ijtc-453	142	5	(	(	PUNCT
ijtc-453	142	6	2008	2008	NUM
ijtc-453	142	7	)	)	PUNCT
ijtc-453	142	8	.	.	PUNCT
ijtc-453	143	1	skeptisme	skeptisme	PROPN
ijtc-453	143	2	profesional	profesional	PROPN
ijtc-453	143	3	auditor	auditor	PROPN
ijtc-453	143	4	dalam	dalam	PROPN
ijtc-453	143	5	mendeteksi	mendeteksi	PROPN
ijtc-453	143	6	kecurangan	kecurangan	PROPN
ijtc-453	143	7	.	.	PUNCT
ijtc-453	144	1	jurnal	jurnal	PROPN
ijtc-453	144	2	akuntansi	akuntansi	PROPN
ijtc-453	144	3	dan	dan	PROPN
ijtc-453	144	4	keuangan	keuangan	PROPN
ijtc-453	144	5	indonesia	indonesia	PROPN
ijtc-453	144	6	,	,	PUNCT
ijtc-453	144	7	5(1	5(1	NUM
ijtc-453	144	8	)	)	PUNCT
ijtc-453	144	9	,	,	PUNCT
ijtc-453	144	10	102–125	102–125	NUM
ijtc-453	144	11	.	.	PUNCT
ijtc-453	145	1	http://journal.ui.ac.id/index.php/jaki/article/view/2886	http://journal.ui.ac.id/index.php/jaki/article/view/2886	PROPN
ijtc-453	145	2	o’regan	o’regan	PROPN
ijtc-453	145	3	,	,	PUNCT
ijtc-453	145	4	p.	p.	PROPN
ijtc-453	145	5	,	,	PUNCT
ijtc-453	145	6	&	&	CCONJ
ijtc-453	145	7	killian	killian	PROPN
ijtc-453	145	8	,	,	PUNCT
ijtc-453	145	9	s.	s.	PROPN
ijtc-453	145	10	(	(	PUNCT
ijtc-453	145	11	2021	2021	NUM
ijtc-453	145	12	)	)	PUNCT
ijtc-453	145	13	.	.	PUNCT
ijtc-453	146	1	beyond	beyond	ADP
ijtc-453	146	2	professional	professional	ADJ
ijtc-453	146	3	closure	closure	NOUN
ijtc-453	146	4	:	:	PUNCT
ijtc-453	146	5	uncovering	uncover	VERB
ijtc-453	146	6	the	the	DET
ijtc-453	146	7	hidden	hidden	ADJ
ijtc-453	146	8	history	history	NOUN
ijtc-453	146	9	of	of	ADP
ijtc-453	146	10	plain	plain	ADJ
ijtc-453	146	11	accountants	accountant	NOUN
ijtc-453	146	12	.	.	PUNCT
ijtc-453	147	1	accounting	accounting	NOUN
ijtc-453	147	2	,	,	PUNCT
ijtc-453	147	3	organizations	organization	NOUN
ijtc-453	147	4	and	and	CCONJ
ijtc-453	147	5	society	society	NOUN
ijtc-453	147	6	,	,	PUNCT
ijtc-453	147	7	94	94	NUM
ijtc-453	147	8	,	,	PUNCT
ijtc-453	147	9	101276	101276	NUM
ijtc-453	147	10	.	.	PUNCT
ijtc-453	148	1	https://doi.org/10.1016/j.aos.2021.101276	https://doi.org/10.1016/j.aos.2021.101276	PROPN
ijtc-453	148	2	pucci	pucci	PROPN
ijtc-453	148	3	,	,	PUNCT
ijtc-453	148	4	r.	r.	PROPN
ijtc-453	148	5	,	,	PUNCT
ijtc-453	148	6	&	&	CCONJ
ijtc-453	148	7	skærbæk	skærbæk	NOUN
ijtc-453	148	8	,	,	PUNCT
ijtc-453	148	9	p.	p.	NOUN
ijtc-453	148	10	(	(	PUNCT
ijtc-453	148	11	2020	2020	NUM
ijtc-453	148	12	)	)	PUNCT
ijtc-453	148	13	.	.	PUNCT
ijtc-453	149	1	the	the	DET
ijtc-453	149	2	co	co	NOUN
ijtc-453	149	3	-	-	NOUN
ijtc-453	149	4	performation	performation	NOUN
ijtc-453	149	5	of	of	ADP
ijtc-453	149	6	financial	financial	ADJ
ijtc-453	149	7	economics	economic	NOUN
ijtc-453	149	8	in	in	ADP
ijtc-453	149	9	accounting	accounting	NOUN
ijtc-453	149	10	standard	standard	NOUN
ijtc-453	149	11	-	-	PUNCT
ijtc-453	149	12	setting	setting	NOUN
ijtc-453	149	13	:	:	PUNCT
ijtc-453	149	14	a	a	DET
ijtc-453	149	15	study	study	NOUN
ijtc-453	149	16	of	of	ADP
ijtc-453	149	17	the	the	DET
ijtc-453	149	18	translation	translation	NOUN
ijtc-453	149	19	of	of	ADP
ijtc-453	149	20	the	the	DET
ijtc-453	149	21	expected	expect	VERB
ijtc-453	149	22	credit	credit	NOUN
ijtc-453	149	23	loss	loss	NOUN
ijtc-453	149	24	model	model	NOUN
ijtc-453	149	25	in	in	ADP
ijtc-453	149	26	ifrs	ifrs	PROPN
ijtc-453	149	27	9	9	NUM
ijtc-453	149	28	.	.	PUNCT
ijtc-453	149	29	accounting	accounting	NOUN
ijtc-453	149	30	,	,	PUNCT
ijtc-453	149	31	organizations	organization	NOUN
ijtc-453	149	32	and	and	CCONJ
ijtc-453	149	33	society	society	NOUN
ijtc-453	149	34	,	,	PUNCT
ijtc-453	149	35	81	81	NUM
ijtc-453	149	36	,	,	PUNCT
ijtc-453	149	37	101076	101076	NUM
ijtc-453	149	38	.	.	PUNCT
ijtc-453	150	1	https://doi.org/10.1016/j.aos.2019.101076	https://doi.org/10.1016/j.aos.2019.101076	PROPN
ijtc-453	150	2	rengganis	rengganis	PROPN
ijtc-453	150	3	,	,	PUNCT
ijtc-453	150	4	f.	f.	PROPN
ijtc-453	150	5	d.	d.	PROPN
ijtc-453	150	6	,	,	PUNCT
ijtc-453	150	7	&	&	CCONJ
ijtc-453	150	8	isgiyarta	isgiyarta	PROPN
ijtc-453	150	9	,	,	PUNCT
ijtc-453	150	10	j.	j.	PROPN
ijtc-453	150	11	(	(	PUNCT
ijtc-453	150	12	2015	2015	NUM
ijtc-453	150	13	)	)	PUNCT
ijtc-453	150	14	.	.	PUNCT
ijtc-453	151	1	pengaruh	pengaruh	PROPN
ijtc-453	151	2	penggunaan	penggunaan	PROPN
ijtc-453	151	3	teknologi	teknologi	PROPN
ijtc-453	151	4	informasi	informasi	PROPN
ijtc-453	151	5	terhadap	terhadap	PROPN
ijtc-453	151	6	kinerja	kinerja	PROPN
ijtc-453	151	7	auditor	auditor	PROPN
ijtc-453	151	8	(	(	PUNCT
ijtc-453	151	9	studi	studi	PROPN
ijtc-453	151	10	empiris	empiris	PROPN
ijtc-453	151	11	pada	pada	PROPN
ijtc-453	151	12	auditor	auditor	PROPN
ijtc-453	151	13	kap	kap	PROPN
ijtc-453	151	14	di	di	PROPN
ijtc-453	151	15	kota	kota	PROPN
ijtc-453	151	16	semarang	semarang	PROPN
ijtc-453	151	17	)	)	PUNCT
ijtc-453	151	18	.	.	PUNCT
ijtc-453	152	1	diponegoro	diponegoro	PROPN
ijtc-453	152	2	journal	journal	PROPN
ijtc-453	152	3	of	of	ADP
ijtc-453	152	4	accounting	accounting	NOUN
ijtc-453	152	5	,	,	PUNCT
ijtc-453	152	6	4(2	4(2	NUM
ijtc-453	152	7	)	)	PUNCT
ijtc-453	152	8	,	,	PUNCT
ijtc-453	152	9	1–12	1–12	NOUN
ijtc-453	152	10	.	.	PUNCT
ijtc-453	153	1	https://ejournal3.undip.ac.id/index.php/accounting/article/view/15461	https://ejournal3.undip.ac.id/index.php/accounting/article/view/15461	PROPN
ijtc-453	153	2	rodgers	rodgers	PROPN
ijtc-453	153	3	,	,	PUNCT
ijtc-453	153	4	w.	w.	PROPN
ijtc-453	153	5	,	,	PUNCT
ijtc-453	153	6	mubako	mubako	PROPN
ijtc-453	153	7	,	,	PUNCT
ijtc-453	153	8	g.	g.	PROPN
ijtc-453	153	9	n.	n.	PROPN
ijtc-453	153	10	,	,	PUNCT
ijtc-453	153	11	&	&	CCONJ
ijtc-453	153	12	hall	hall	PROPN
ijtc-453	153	13	,	,	PUNCT
ijtc-453	153	14	l.	l.	PROPN
ijtc-453	153	15	(	(	PUNCT
ijtc-453	153	16	2017	2017	NUM
ijtc-453	153	17	)	)	PUNCT
ijtc-453	153	18	.	.	PUNCT
ijtc-453	154	1	knowledge	knowledge	NOUN
ijtc-453	154	2	management	management	PROPN
ijtc-453	154	3	:	:	PUNCT
ijtc-453	154	4	the	the	DET
ijtc-453	154	5	effect	effect	NOUN
ijtc-453	154	6	of	of	ADP
ijtc-453	154	7	knowledge	knowledge	NOUN
ijtc-453	154	8	transfer	transfer	NOUN
ijtc-453	154	9	on	on	ADP
ijtc-453	154	10	professional	professional	ADJ
ijtc-453	154	11	skepticism	skepticism	NOUN
ijtc-453	154	12	in	in	ADP
ijtc-453	154	13	audit	audit	NOUN
ijtc-453	154	14	engagement	engagement	NOUN
ijtc-453	154	15	planning	planning	NOUN
ijtc-453	154	16	.	.	PUNCT
ijtc-453	155	1	computers	computer	NOUN
ijtc-453	155	2	in	in	ADP
ijtc-453	155	3	human	human	ADJ
ijtc-453	155	4	behavior	behavior	NOUN
ijtc-453	155	5	,	,	PUNCT
ijtc-453	155	6	70	70	NUM
ijtc-453	155	7	,	,	PUNCT
ijtc-453	155	8	564–574	564–574	NUM
ijtc-453	155	9	.	.	PUNCT
ijtc-453	156	1	https://doi.org/10.1016/j.chb.2016.12.069	https://doi.org/10.1016/j.chb.2016.12.069	PROPN
ijtc-453	156	2	ronaghi	ronaghi	PROPN
ijtc-453	156	3	,	,	PUNCT
ijtc-453	156	4	m.	m.	PROPN
ijtc-453	156	5	h.	h.	PROPN
ijtc-453	156	6	,	,	PUNCT
ijtc-453	156	7	&	&	CCONJ
ijtc-453	156	8	forouharfar	forouharfar	ADV
ijtc-453	156	9	,	,	PUNCT
ijtc-453	156	10	a.	a.	NOUN
ijtc-453	156	11	(	(	PUNCT
ijtc-453	156	12	2020	2020	NUM
ijtc-453	156	13	)	)	PUNCT
ijtc-453	156	14	.	.	PUNCT
ijtc-453	157	1	a	a	DET
ijtc-453	157	2	contextualized	contextualized	ADJ
ijtc-453	157	3	study	study	NOUN
ijtc-453	157	4	of	of	ADP
ijtc-453	157	5	the	the	DET
ijtc-453	157	6	usage	usage	NOUN
ijtc-453	157	7	of	of	ADP
ijtc-453	157	8	the	the	DET
ijtc-453	157	9	internet	internet	NOUN
ijtc-453	157	10	of	of	ADP
ijtc-453	157	11	things	thing	NOUN
ijtc-453	157	12	(	(	PUNCT
ijtc-453	157	13	iots	iot	NOUN
ijtc-453	157	14	)	)	PUNCT
ijtc-453	157	15	in	in	ADP
ijtc-453	157	16	smart	smart	ADJ
ijtc-453	157	17	farming	farming	NOUN
ijtc-453	157	18	in	in	ADP
ijtc-453	157	19	a	a	DET
ijtc-453	157	20	typical	typical	ADJ
ijtc-453	157	21	middle	middle	ADJ
ijtc-453	157	22	eastern	eastern	ADJ
ijtc-453	157	23	country	country	NOUN
ijtc-453	157	24	within	within	ADP
ijtc-453	157	25	the	the	DET
ijtc-453	157	26	context	context	NOUN
ijtc-453	157	27	of	of	ADP
ijtc-453	157	28	unified	unified	ADJ
ijtc-453	157	29	theory	theory	NOUN
ijtc-453	157	30	of	of	ADP
ijtc-453	157	31	acceptance	acceptance	NOUN
ijtc-453	157	32	and	and	CCONJ
ijtc-453	157	33	use	use	NOUN
ijtc-453	157	34	of	of	ADP
ijtc-453	157	35	technology	technology	NOUN
ijtc-453	157	36	model	model	NOUN
ijtc-453	157	37	(	(	PUNCT
ijtc-453	157	38	utaut	utaut	NOUN
ijtc-453	157	39	)	)	PUNCT
ijtc-453	157	40	.	.	PUNCT
ijtc-453	158	1	technology	technology	NOUN
ijtc-453	158	2	in	in	ADP
ijtc-453	158	3	society	society	NOUN
ijtc-453	158	4	,	,	PUNCT
ijtc-453	158	5	63	63	NUM
ijtc-453	158	6	,	,	PUNCT
ijtc-453	158	7	101415	101415	NUM
ijtc-453	158	8	.	.	PUNCT
ijtc-453	159	1	https://doi.org/10.1016/j.techsoc.2020.101415	https://doi.org/10.1016/j.techsoc.2020.101415	NOUN
ijtc-453	159	2	sari	sari	NOUN
ijtc-453	159	3	,	,	PUNCT
ijtc-453	159	4	g.	g.	PROPN
ijtc-453	159	5	d.	d.	PROPN
ijtc-453	159	6	p.	p.	PROPN
ijtc-453	159	7	,	,	PUNCT
ijtc-453	159	8	juliarto	juliarto	PROPN
ijtc-453	159	9	,	,	PUNCT
ijtc-453	159	10	a.	a.	PROPN
ijtc-453	159	11	,	,	PUNCT
ijtc-453	159	12	&	&	CCONJ
ijtc-453	159	13	raharja	raharja	PROPN
ijtc-453	159	14	,	,	PUNCT
ijtc-453	159	15	r.	r.	PROPN
ijtc-453	159	16	(	(	PUNCT
ijtc-453	159	17	2018	2018	NUM
ijtc-453	159	18	)	)	PUNCT
ijtc-453	159	19	.	.	PUNCT
ijtc-453	160	1	evaluasi	evaluasi	PROPN
ijtc-453	160	2	kinerja	kinerja	PROPN
ijtc-453	160	3	akuntan	akuntan	PROPN
ijtc-453	160	4	publik	publik	PROPN
ijtc-453	160	5	 	 	SPACE
ijtc-453	160	6	:	:	PUNCT
ijtc-453	160	7	skeptisme	skeptisme	PROPN
ijtc-453	160	8	profesional	profesional	PROPN
ijtc-453	160	9	dan	dan	PROPN
ijtc-453	160	10	ooutcome	ooutcome	PROPN
ijtc-453	160	11	effect	effect	NOUN
ijtc-453	160	12	(	(	PUNCT
ijtc-453	160	13	sebuah	sebuah	ADJ
ijtc-453	160	14	studi	studi	PROPN
ijtc-453	160	15	eksperimental	eksperimental	ADJ
ijtc-453	160	16	)	)	PUNCT
ijtc-453	160	17	.	.	PUNCT
ijtc-453	161	1	jurnal	jurnal	PROPN
ijtc-453	161	2	akuntansi	akuntansi	PROPN
ijtc-453	161	3	dan	dan	PROPN
ijtc-453	161	4	auditing	auditing	PROPN
ijtc-453	161	5	,	,	PUNCT
ijtc-453	161	6	14(2	14(2	NUM
ijtc-453	161	7	)	)	PUNCT
ijtc-453	161	8	,	,	PUNCT
ijtc-453	161	9	144	144	NUM
ijtc-453	161	10	.	.	PUNCT
ijtc-453	161	11	https://doi.org/10.14710/jaa.14.2.144-171	https://doi.org/10.14710/jaa.14.2.144-171	PROPN
ijtc-453	161	12	sutrisno	sutrisno	NOUN
ijtc-453	161	13	.	.	PUNCT
ijtc-453	162	1	(	(	PUNCT
ijtc-453	162	2	2010	2010	NUM
ijtc-453	162	3	)	)	PUNCT
ijtc-453	162	4	.	.	PUNCT
ijtc-453	163	1	pengaruh	pengaruh	PROPN
ijtc-453	163	2	partisipasi	partisipasi	PROPN
ijtc-453	163	3	,	,	PUNCT
ijtc-453	163	4	motivasi	motivasi	PROPN
ijtc-453	163	5	,	,	PUNCT
ijtc-453	163	6	danapelimpahan	danapelimpahan	ADV
ijtc-453	163	7	wewenang	wewenang	PROPN
ijtc-453	163	8	dalam	dalam	PROPN
ijtc-453	163	9	penyusunan	penyusunan	PROPN
ijtc-453	163	10	anggaran	anggaran	PROPN
ijtc-453	163	11	terhadap	terhadap	PROPN
ijtc-453	163	12	kinerja	kinerja	PROPN
ijtc-453	163	13	manajerial	manajerial	PROPN
ijtc-453	163	14	(	(	PUNCT
ijtc-453	163	15	studi	studi	PROPN
ijtc-453	163	16	empiris	empiris	PROPN
ijtc-453	163	17	pada	pada	PROPN
ijtc-453	163	18	dinas	dinas	PROPN
ijtc-453	163	19	daerah	daerah	PROPN
ijtc-453	163	20	dan	dan	PROPN
ijtc-453	163	21	lembaga	lembaga	PROPN
ijtc-453	163	22	teknis	teknis	PROPN
ijtc-453	163	23	daerah	daerah	PROPN
ijtc-453	163	24	di	di	PROPN
ijtc-453	163	25	kabupaten	kabupaten	PROPN
ijtc-453	163	26	rembang	rembang	PROPN
ijtc-453	163	27	)	)	PUNCT
ijtc-453	164	1	[	[	X
ijtc-453	164	2	universitas	universita	NOUN
ijtc-453	164	3	diponegoro	diponegoro	VERB
ijtc-453	164	4	]	]	PUNCT
ijtc-453	164	5	.	.	PUNCT
ijtc-453	165	1	http://eprints.undip.ac.id/24006/	http://eprints.undip.ac.id/24006/	ADJ
ijtc-453	165	2	van	van	PROPN
ijtc-453	165	3	der	der	PROPN
ijtc-453	165	4	steen	steen	PROPN
ijtc-453	165	5	,	,	PUNCT
ijtc-453	165	6	m.	m.	NOUN
ijtc-453	165	7	p.	p.	PROPN
ijtc-453	165	8	(	(	PUNCT
ijtc-453	165	9	2022	2022	NUM
ijtc-453	165	10	)	)	PUNCT
ijtc-453	165	11	.	.	PUNCT
ijtc-453	166	1	identity	identity	NOUN
ijtc-453	166	2	work	work	NOUN
ijtc-453	166	3	of	of	ADP
ijtc-453	166	4	management	management	NOUN
ijtc-453	166	5	accountants	accountant	NOUN
ijtc-453	166	6	in	in	ADP
ijtc-453	166	7	a	a	DET
ijtc-453	166	8	merger	merger	NOUN
ijtc-453	166	9	:	:	PUNCT
ijtc-453	166	10	the	the	DET
ijtc-453	166	11	construction	construction	NOUN
ijtc-453	166	12	of	of	ADP
ijtc-453	166	13	identity	identity	NOUN
ijtc-453	166	14	in	in	ADP
ijtc-453	166	15	liminal	liminal	ADJ
ijtc-453	166	16	space	space	NOUN
ijtc-453	166	17	.	.	PUNCT
ijtc-453	167	1	management	management	NOUN
ijtc-453	167	2	accounting	accounting	NOUN
ijtc-453	167	3	research	research	NOUN
ijtc-453	167	4	,	,	PUNCT
ijtc-453	167	5	100792	100792	NUM
ijtc-453	167	6	.	.	PUNCT
ijtc-453	168	1	https://doi.org/10.1016/j.mar.2022.100792	https://doi.org/10.1016/j.mar.2022.100792	PROPN
ijtc-453	168	2	venkatesh	venkatesh	PROPN
ijtc-453	168	3	,	,	PUNCT
ijtc-453	168	4	v.	v.	PROPN
ijtc-453	168	5	,	,	PUNCT
ijtc-453	168	6	thong	thong	PROPN
ijtc-453	168	7	,	,	PUNCT
ijtc-453	168	8	j.	j.	PROPN
ijtc-453	168	9	t.	t.	PROPN
ijtc-453	168	10	l.	l.	PROPN
ijtc-453	168	11	,	,	PUNCT
ijtc-453	168	12	&	&	CCONJ
ijtc-453	168	13	xu	xu	PROPN
ijtc-453	168	14	,	,	PUNCT
ijtc-453	168	15	x.	x.	NOUN
ijtc-453	168	16	(	(	PUNCT
ijtc-453	168	17	2012	2012	NUM
ijtc-453	168	18	)	)	PUNCT
ijtc-453	168	19	.	.	PUNCT
ijtc-453	169	1	consumer	consumer	NOUN
ijtc-453	169	2	acceptance	acceptance	NOUN
ijtc-453	169	3	and	and	CCONJ
ijtc-453	169	4	use	use	NOUN
ijtc-453	169	5	of	of	ADP
ijtc-453	169	6	information	information	NOUN
ijtc-453	169	7	technology	technology	NOUN
ijtc-453	169	8	:	:	PUNCT
ijtc-453	169	9	extending	extend	VERB
ijtc-453	169	10	the	the	DET
ijtc-453	169	11	unified	unified	ADJ
ijtc-453	169	12	theory	theory	NOUN
ijtc-453	169	13	of	of	ADP
ijtc-453	169	14	acceptance	acceptance	NOUN
ijtc-453	169	15	and	and	CCONJ
ijtc-453	169	16	use	use	NOUN
ijtc-453	169	17	of	of	ADP
ijtc-453	169	18	technology	technology	NOUN
ijtc-453	169	19	.	.	PUNCT
ijtc-453	170	1	mis	mis	PROPN
ijtc-453	170	2	quarterly	quarterly	PROPN
ijtc-453	170	3	,	,	PUNCT
ijtc-453	170	4	36(1	36(1	NUM
ijtc-453	170	5	)	)	PUNCT
ijtc-453	170	6	,	,	PUNCT
ijtc-453	170	7	157	157	NUM
ijtc-453	170	8	.	.	PUNCT
ijtc-453	171	1	https://doi.org/10.2307/41410412	https://doi.org/10.2307/41410412	PROPN
ijtc-453	171	2	walker	walker	PROPN
ijtc-453	171	3	,	,	PUNCT
ijtc-453	171	4	s.	s.	PROPN
ijtc-453	171	5	p.	p.	PROPN
ijtc-453	171	6	(	(	PUNCT
ijtc-453	171	7	2017	2017	NUM
ijtc-453	171	8	)	)	PUNCT
ijtc-453	171	9	.	.	PUNCT
ijtc-453	172	1	accountants	accountant	NOUN
ijtc-453	172	2	and	and	CCONJ
ijtc-453	172	3	the	the	DET
ijtc-453	172	4	pursuit	pursuit	NOUN
ijtc-453	172	5	of	of	ADP
ijtc-453	172	6	the	the	DET
ijtc-453	172	7	national	national	ADJ
ijtc-453	172	8	interest	interest	NOUN
ijtc-453	172	9	:	:	PUNCT
ijtc-453	172	10	a	a	DET
ijtc-453	172	11	study	study	NOUN
ijtc-453	172	12	of	of	ADP
ijtc-453	172	13	role	role	NOUN
ijtc-453	172	14	conflict	conflict	NOUN
ijtc-453	172	15	during	during	ADP
ijtc-453	172	16	the	the	DET
ijtc-453	172	17	first	first	ADJ
ijtc-453	172	18	world	world	PROPN
ijtc-453	172	19	war	war	NOUN
ijtc-453	172	20	.	.	PUNCT
ijtc-453	173	1	critical	critical	ADJ
ijtc-453	173	2	perspectives	perspective	NOUN
ijtc-453	173	3	on	on	ADP
ijtc-453	173	4	accounting	account	VERB
ijtc-453	173	5	,	,	PUNCT
ijtc-453	173	6	47	47	NUM
ijtc-453	173	7	,	,	PUNCT
ijtc-453	173	8	8–25	8–25	PROPN
ijtc-453	173	9	.	.	PUNCT
ijtc-453	174	1	https://doi.org/10.1016/j.cpa.2017.01.001	https://doi.org/10.1016/j.cpa.2017.01.001	PROPN
ijtc-453	174	2	walker	walker	PROPN
ijtc-453	174	3	,	,	PUNCT
ijtc-453	174	4	s.	s.	PROPN
ijtc-453	174	5	p.	p.	PROPN
ijtc-453	174	6	(	(	PUNCT
ijtc-453	174	7	2021	2021	NUM
ijtc-453	174	8	)	)	PUNCT
ijtc-453	174	9	.	.	PUNCT
ijtc-453	175	1	the	the	DET
ijtc-453	175	2	blindfold	blindfold	ADJ
ijtc-453	175	3	witness	witness	NOUN
ijtc-453	175	4	?	?	PUNCT
ijtc-453	176	1	an	an	DET
ijtc-453	176	2	accountant	accountant	NOUN
ijtc-453	176	3	’s	’s	PART
ijtc-453	176	4	response	response	NOUN
ijtc-453	176	5	to	to	ADP
ijtc-453	176	6	slavery	slavery	NOUN
ijtc-453	176	7	and	and	CCONJ
ijtc-453	176	8	atrocity	atrocity	NOUN
ijtc-453	176	9	in	in	ADP
ijtc-453	176	10	the	the	DET
ijtc-453	176	11	devil	devil	NOUN
ijtc-453	176	12	’s	’s	PART
ijtc-453	176	13	paradise	paradise	PROPN
ijtc-453	176	14	.	.	PUNCT
ijtc-453	177	1	the	the	DET
ijtc-453	177	2	british	british	PROPN
ijtc-453	177	3	accounting	accounting	PROPN
ijtc-453	177	4	review	review	PROPN
ijtc-453	177	5	,	,	PUNCT
ijtc-453	177	6	101068	101068	NUM
ijtc-453	177	7	.	.	PUNCT
ijtc-453	178	1	https://doi.org/10.1016/j.bar.2021.101068	https://doi.org/10.1016/j.bar.2021.101068	PROPN
ijtc-453	178	2	xue	xue	PROPN
ijtc-453	178	3	,	,	PUNCT
ijtc-453	178	4	q.	q.	PROPN
ijtc-453	178	5	,	,	PUNCT
ijtc-453	178	6	&	&	CCONJ
ijtc-453	178	7	zan	zan	PROPN
ijtc-453	178	8	,	,	PUNCT
ijtc-453	178	9	l.	l.	PROPN
ijtc-453	178	10	(	(	PUNCT
ijtc-453	178	11	2022	2022	NUM
ijtc-453	178	12	)	)	PUNCT
ijtc-453	178	13	.	.	PUNCT
ijtc-453	179	1	the	the	DET
ijtc-453	179	2	chinese	chinese	ADJ
ijtc-453	179	3	accounting	accounting	NOUN
ijtc-453	179	4	profession	profession	NOUN
ijtc-453	179	5	in	in	ADP
ijtc-453	179	6	the	the	DET
ijtc-453	179	7	people	people	NOUN
ijtc-453	179	8	’s	’s	PART
ijtc-453	179	9	republic	republic	NOUN
ijtc-453	179	10	:	:	PUNCT
ijtc-453	179	11	a	a	DET
ijtc-453	179	12	preliminary	preliminary	ADJ
ijtc-453	179	13	understanding	understanding	NOUN
ijtc-453	179	14	from	from	ADP
ijtc-453	179	15	an	an	DET
ijtc-453	179	16	oral	oral	ADJ
ijtc-453	179	17	history	history	NOUN
ijtc-453	179	18	perspective	perspective	NOUN
ijtc-453	179	19	.	.	PUNCT
ijtc-453	180	1	critical	critical	ADJ
ijtc-453	180	2	perspectives	perspective	NOUN
ijtc-453	180	3	on	on	ADP
ijtc-453	180	4	accounting	account	VERB
ijtc-453	180	5	,	,	PUNCT
ijtc-453	180	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-453	180	7	auditor	auditor	NOUN
ijtc-453	180	8	skill	skill	NOUN
ijtc-453	180	9	,	,	PUNCT
ijtc-453	180	10	work	work	NOUN
ijtc-453	180	11	experience	experience	NOUN
ijtc-453	180	12	and	and	CCONJ
ijtc-453	180	13	professional	professional	ADJ
ijtc-453	180	14	skepticism	skepticism	NOUN
ijtc-453	180	15	on	on	ADP
ijtc-453	180	16	performance	performance	NOUN
ijtc-453	180	17	of	of	ADP
ijtc-453	180	18	auditors	auditor	NOUN
ijtc-453	180	19	sunarmin	sunarmin	VERB
ijtc-453	180	20	and	and	CCONJ
ijtc-453	180	21	junaidi	junaidi	NOUN
ijtc-453	180	22	190	190	NUM
ijtc-453	180	23	|	|	ADV
ijtc-453	180	24	ilomata	ilomata	PROPN
ijtc-453	180	25	international	international	ADJ
ijtc-453	180	26	journal	journal	NOUN
ijtc-453	180	27	of	of	ADP
ijtc-453	180	28	tax	tax	PROPN
ijtc-453	180	29	&	&	CCONJ
ijtc-453	180	30	accounting	account	VERB
ijtc-453	180	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-453	180	32	102451	102451	NUM
ijtc-453	180	33	.	.	PUNCT
ijtc-453	181	1	https://doi.org/10.1016/j.cpa.2022.102451	https://doi.org/10.1016/j.cpa.2022.102451	PROPN
ijtc-453	181	2	yu	yu	PROPN
ijtc-453	181	3	,	,	PUNCT
ijtc-453	181	4	c.-c	c.-c	PROPN
ijtc-453	181	5	.	.	PROPN
ijtc-453	181	6	,	,	PUNCT
ijtc-453	181	7	huang	huang	PROPN
ijtc-453	181	8	,	,	PUNCT
ijtc-453	181	9	h.-w	h.-w	PROPN
ijtc-453	181	10	.	.	PROPN
ijtc-453	181	11	,	,	PUNCT
ijtc-453	181	12	yang	yang	PROPN
ijtc-453	181	13	,	,	PUNCT
ijtc-453	181	14	y.-c	y.-c	PROPN
ijtc-453	181	15	.	.	PROPN
ijtc-453	181	16	,	,	PUNCT
ijtc-453	181	17	&	&	CCONJ
ijtc-453	181	18	xie	xie	PROPN
ijtc-453	181	19	,	,	PUNCT
ijtc-453	181	20	a.	a.	PROPN
ijtc-453	181	21	(	(	PUNCT
ijtc-453	181	22	2022	2022	NUM
ijtc-453	181	23	)	)	PUNCT
ijtc-453	181	24	.	.	PUNCT
ijtc-453	182	1	do	do	AUX
ijtc-453	182	2	over	over	ADP
ijtc-453	182	3	-	-	PUNCT
ijtc-453	182	4	conservative	conservative	ADJ
ijtc-453	182	5	going	go	VERB
ijtc-453	182	6	concern	concern	NOUN
ijtc-453	182	7	audit	audit	NOUN
ijtc-453	182	8	opinions	opinion	NOUN
ijtc-453	182	9	exist	exist	VERB
ijtc-453	182	10	?	?	PUNCT
ijtc-453	183	1	evidence	evidence	NOUN
ijtc-453	183	2	from	from	ADP
ijtc-453	183	3	the	the	DET
ijtc-453	183	4	prediction	prediction	NOUN
ijtc-453	183	5	model	model	NOUN
ijtc-453	183	6	approach	approach	NOUN
ijtc-453	183	7	.	.	PUNCT
ijtc-453	184	1	economics	economic	NOUN
ijtc-453	184	2	letters	letter	NOUN
ijtc-453	184	3	,	,	PUNCT
ijtc-453	184	4	212	212	NUM
ijtc-453	184	5	,	,	PUNCT
ijtc-453	184	6	110292	110292	NUM
ijtc-453	184	7	.	.	PUNCT
ijtc-453	185	1	https://doi.org/10.1016/j.econlet.2022.110292	https://doi.org/10.1016/j.econlet.2022.110292	NOUN
ijtc-453	185	2	zarefar	zarefar	PROPN
ijtc-453	185	3	,	,	PUNCT
ijtc-453	185	4	a.	a.	PROPN
ijtc-453	185	5	,	,	PUNCT
ijtc-453	185	6	andreas	andreas	PROPN
ijtc-453	185	7	,	,	PUNCT
ijtc-453	185	8	&	&	CCONJ
ijtc-453	185	9	zarefar	zarefar	PROPN
ijtc-453	185	10	,	,	PUNCT
ijtc-453	185	11	a.	a.	PROPN
ijtc-453	185	12	(	(	PUNCT
ijtc-453	185	13	2016	2016	NUM
ijtc-453	185	14	)	)	PUNCT
ijtc-453	185	15	.	.	PUNCT
ijtc-453	186	1	the	the	DET
ijtc-453	186	2	influence	influence	NOUN
ijtc-453	186	3	of	of	ADP
ijtc-453	186	4	ethics	ethic	NOUN
ijtc-453	186	5	,	,	PUNCT
ijtc-453	186	6	experience	experience	NOUN
ijtc-453	186	7	and	and	CCONJ
ijtc-453	186	8	competency	competency	NOUN
ijtc-453	186	9	toward	toward	ADP
ijtc-453	186	10	the	the	DET
ijtc-453	186	11	quality	quality	NOUN
ijtc-453	186	12	of	of	ADP
ijtc-453	186	13	auditing	auditing	NOUN
ijtc-453	186	14	with	with	ADP
ijtc-453	186	15	professional	professional	ADJ
ijtc-453	186	16	auditor	auditor	NOUN
ijtc-453	186	17	scepticism	scepticism	NOUN
ijtc-453	186	18	as	as	ADP
ijtc-453	186	19	a	a	DET
ijtc-453	186	20	moderating	moderate	VERB
ijtc-453	186	21	variable	variable	NOUN
ijtc-453	186	22	.	.	PUNCT
ijtc-453	187	1	procedia	procedia	PROPN
ijtc-453	187	2	social	social	ADJ
ijtc-453	187	3	and	and	CCONJ
ijtc-453	187	4	behavioral	behavioral	ADJ
ijtc-453	187	5	sciences	science	NOUN
ijtc-453	187	6	,	,	PUNCT
ijtc-453	187	7	219	219	NUM
ijtc-453	187	8	,	,	PUNCT
ijtc-453	187	9	828–832	828–832	NUM
ijtc-453	187	10	.	.	PUNCT
ijtc-453	188	1	https://doi.org/10.1016/j.sbspro.2016.05.074	https://doi.org/10.1016/j.sbspro.2016.05.074	PROPN
ijtc-453	188	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN