id	sid	tid	token	lemma	pos
ijtc-647	1	1	the	the	DET
ijtc-647	1	2	illomata	illomata	PROPN
ijtc-647	1	3	international	international	PROPN
ijtc-647	1	4	journal	journal	PROPN
ijtc-647	1	5	of	of	ADP
ijtc-647	1	6	management	management	NOUN
ijtc-647	1	7	ilomata	ilomata	PROPN
ijtc-647	1	8	international	international	ADJ
ijtc-647	1	9	journal	journal	NOUN
ijtc-647	1	10	of	of	ADP
ijtc-647	1	11	tax	tax	PROPN
ijtc-647	1	12	&	&	CCONJ
ijtc-647	1	13	accounting	account	VERB
ijtc-647	1	14	p	p	PROPN
ijtc-647	1	15	-	-	PUNCT
ijtc-647	1	16	issn	issn	NOUN
ijtc-647	1	17	:	:	PUNCT
ijtc-647	1	18	2714	2714	NUM
ijtc-647	1	19	-	-	SYM
ijtc-647	1	20	9838	9838	NUM
ijtc-647	1	21	;	;	PUNCT
ijtc-647	1	22	e	e	X
ijtc-647	1	23	-	-	PUNCT
ijtc-647	1	24	issn	issn	NOUN
ijtc-647	1	25	:	:	PUNCT
ijtc-647	1	26	2714	2714	NUM
ijtc-647	1	27	-	-	SYM
ijtc-647	1	28	9846	9846	NUM
ijtc-647	1	29	volume	volume	NOUN
ijtc-647	1	30	4	4	NUM
ijtc-647	1	31	,	,	PUNCT
ijtc-647	1	32	issue	issue	NOUN
ijtc-647	1	33	1	1	NUM
ijtc-647	1	34	,	,	PUNCT
ijtc-647	1	35	january	january	PROPN
ijtc-647	1	36	2023	2023	NUM
ijtc-647	1	37	page	page	NOUN
ijtc-647	1	38	no	no	NOUN
ijtc-647	1	39	.	.	NOUN
ijtc-647	2	1	38	38	NUM
ijtc-647	2	2	-	-	SYM
ijtc-647	2	3	54	54	NUM
ijtc-647	2	4	38	38	NUM
ijtc-647	2	5	|	|	ADV
ijtc-647	2	6	ilomata	ilomata	PROPN
ijtc-647	2	7	international	international	ADJ
ijtc-647	2	8	journal	journal	NOUN
ijtc-647	2	9	of	of	ADP
ijtc-647	2	10	tax	tax	PROPN
ijtc-647	2	11	&	&	CCONJ
ijtc-647	2	12	accounting	account	VERB
ijtc-647	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-647	2	14	effect	effect	NOUN
ijtc-647	2	15	of	of	ADP
ijtc-647	2	16	external	external	ADJ
ijtc-647	2	17	audit	audit	NOUN
ijtc-647	2	18	opinions	opinion	NOUN
ijtc-647	2	19	and	and	CCONJ
ijtc-647	2	20	audit	audit	NOUN
ijtc-647	2	21	committees	committee	NOUN
ijtc-647	2	22	on	on	ADP
ijtc-647	2	23	financial	financial	ADJ
ijtc-647	2	24	resource	resource	NOUN
ijtc-647	2	25	management	management	NOUN
ijtc-647	2	26	in	in	ADP
ijtc-647	2	27	public	public	ADJ
ijtc-647	2	28	sector	sector	NOUN
ijtc-647	2	29	entities	entity	NOUN
ijtc-647	2	30	frank	frank	PROPN
ijtc-647	2	31	mwombeki	mwombeki	PROPN
ijtc-647	2	32	college	college	PROPN
ijtc-647	2	33	of	of	ADP
ijtc-647	2	34	business	business	PROPN
ijtc-647	2	35	education	education	PROPN
ijtc-647	2	36	,	,	PUNCT
ijtc-647	2	37	tanzania	tanzania	PROPN
ijtc-647	2	38	.	.	PUNCT
ijtc-647	3	1	correspondent	correspondent	NOUN
ijtc-647	3	2	:	:	PUNCT
ijtc-647	3	3	frankmwombeki2010@gmail.com	frankmwombeki2010@gmail.com	X
ijtc-647	3	4	received	receive	VERB
ijtc-647	3	5	:	:	PUNCT
ijtc-647	3	6	november	november	PROPN
ijtc-647	3	7	26	26	NUM
ijtc-647	3	8	,	,	PUNCT
ijtc-647	3	9	2022	2022	NUM
ijtc-647	3	10	accepted	accept	VERB
ijtc-647	3	11	:	:	PUNCT
ijtc-647	3	12	january	january	PROPN
ijtc-647	3	13	25	25	NUM
ijtc-647	3	14	,	,	PUNCT
ijtc-647	3	15	2023	2023	NUM
ijtc-647	3	16	published	publish	VERB
ijtc-647	3	17	:	:	PUNCT
ijtc-647	3	18	january	january	PROPN
ijtc-647	3	19	31	31	NUM
ijtc-647	3	20	,	,	PUNCT
ijtc-647	3	21	2023	2023	NUM
ijtc-647	3	22	citation	citation	NOUN
ijtc-647	3	23	:	:	PUNCT
ijtc-647	3	24	mwombeki	mwombeki	PROPN
ijtc-647	3	25	,	,	PUNCT
ijtc-647	3	26	f.	f.	PROPN
ijtc-647	3	27	(	(	PUNCT
ijtc-647	3	28	2023	2023	NUM
ijtc-647	3	29	)	)	PUNCT
ijtc-647	3	30	.	.	PUNCT
ijtc-647	4	1	effect	effect	NOUN
ijtc-647	4	2	of	of	ADP
ijtc-647	4	3	external	external	ADJ
ijtc-647	4	4	audit	audit	NOUN
ijtc-647	4	5	opinions	opinion	NOUN
ijtc-647	4	6	and	and	CCONJ
ijtc-647	4	7	audit	audit	NOUN
ijtc-647	4	8	committees	committee	NOUN
ijtc-647	4	9	on	on	ADP
ijtc-647	4	10	financial	financial	ADJ
ijtc-647	4	11	resource	resource	NOUN
ijtc-647	4	12	management	management	NOUN
ijtc-647	4	13	in	in	ADP
ijtc-647	4	14	public	public	ADJ
ijtc-647	4	15	sector	sector	NOUN
ijtc-647	4	16	entities	entity	NOUN
ijtc-647	4	17	.	.	PUNCT
ijtc-647	5	1	ilomata	ilomata	PROPN
ijtc-647	5	2	international	international	ADJ
ijtc-647	5	3	journal	journal	NOUN
ijtc-647	5	4	of	of	ADP
ijtc-647	5	5	tax	tax	NOUN
ijtc-647	5	6	and	and	CCONJ
ijtc-647	5	7	accounting	accounting	NOUN
ijtc-647	5	8	,	,	PUNCT
ijtc-647	5	9	4(1	4(1	NOUN
ijtc-647	5	10	)	)	PUNCT
ijtc-647	5	11	,	,	PUNCT
ijtc-647	5	12	38	38	NUM
ijtc-647	5	13	-	-	SYM
ijtc-647	5	14	54	54	NUM
ijtc-647	5	15	.	.	PUNCT
ijtc-647	6	1	https://doi.org/10.52728/ijtc.v4i1.647	https://doi.org/10.52728/ijtc.v4i1.647	ADJ
ijtc-647	6	2	abstract	abstract	NOUN
ijtc-647	6	3	:	:	PUNCT
ijtc-647	6	4	external	external	ADJ
ijtc-647	6	5	audit	audit	NOUN
ijtc-647	6	6	opinions	opinion	NOUN
ijtc-647	6	7	(	(	PUNCT
ijtc-647	6	8	eao	eao	ADJ
ijtc-647	6	9	)	)	PUNCT
ijtc-647	6	10	and	and	CCONJ
ijtc-647	6	11	audit	audit	NOUN
ijtc-647	6	12	committees	committee	NOUN
ijtc-647	6	13	(	(	PUNCT
ijtc-647	6	14	ac	ac	PROPN
ijtc-647	6	15	)	)	PUNCT
ijtc-647	6	16	have	have	AUX
ijtc-647	6	17	been	be	AUX
ijtc-647	6	18	studied	study	VERB
ijtc-647	6	19	in	in	ADP
ijtc-647	6	20	different	different	ADJ
ijtc-647	6	21	contexts	contexts	NOUN
ijtc-647	6	22	,	,	PUNCT
ijtc-647	6	23	yet	yet	CCONJ
ijtc-647	6	24	the	the	DET
ijtc-647	6	25	link	link	NOUN
ijtc-647	6	26	between	between	ADP
ijtc-647	6	27	them	they	PRON
ijtc-647	6	28	and	and	CCONJ
ijtc-647	6	29	the	the	DET
ijtc-647	6	30	management	management	NOUN
ijtc-647	6	31	of	of	ADP
ijtc-647	6	32	financial	financial	ADJ
ijtc-647	6	33	resources	resource	NOUN
ijtc-647	6	34	,	,	PUNCT
ijtc-647	6	35	especially	especially	ADV
ijtc-647	6	36	in	in	ADP
ijtc-647	6	37	government	government	NOUN
ijtc-647	6	38	entities	entity	NOUN
ijtc-647	6	39	in	in	ADP
ijtc-647	6	40	tanzania	tanzania	PROPN
ijtc-647	6	41	,	,	PUNCT
ijtc-647	6	42	has	have	AUX
ijtc-647	6	43	empirically	empirically	ADV
ijtc-647	6	44	not	not	PART
ijtc-647	6	45	been	be	AUX
ijtc-647	6	46	captured	capture	VERB
ijtc-647	6	47	.	.	PUNCT
ijtc-647	7	1	this	this	DET
ijtc-647	7	2	paper	paper	NOUN
ijtc-647	7	3	examined	examine	VERB
ijtc-647	7	4	the	the	DET
ijtc-647	7	5	influence	influence	NOUN
ijtc-647	7	6	of	of	ADP
ijtc-647	7	7	eao	eao	PROPN
ijtc-647	7	8	and	and	CCONJ
ijtc-647	7	9	ac	ac	VERB
ijtc-647	7	10	on	on	ADP
ijtc-647	7	11	managing	manage	VERB
ijtc-647	7	12	financial	financial	ADJ
ijtc-647	7	13	resources	resource	NOUN
ijtc-647	7	14	taking	take	VERB
ijtc-647	7	15	tanzania	tanzania	NOUN
ijtc-647	7	16	government	government	NOUN
ijtc-647	7	17	entities	entity	NOUN
ijtc-647	7	18	as	as	ADP
ijtc-647	7	19	a	a	DET
ijtc-647	7	20	reference	reference	NOUN
ijtc-647	7	21	.	.	PUNCT
ijtc-647	8	1	it	it	PRON
ijtc-647	8	2	uses	use	VERB
ijtc-647	8	3	resources	resource	NOUN
ijtc-647	8	4	dependency	dependency	NOUN
ijtc-647	8	5	theory	theory	NOUN
ijtc-647	8	6	to	to	PART
ijtc-647	8	7	explain	explain	VERB
ijtc-647	8	8	the	the	DET
ijtc-647	8	9	main	main	ADJ
ijtc-647	8	10	topic	topic	NOUN
ijtc-647	8	11	.	.	PUNCT
ijtc-647	9	1	data	datum	NOUN
ijtc-647	9	2	were	be	AUX
ijtc-647	9	3	collected	collect	VERB
ijtc-647	9	4	on	on	ADP
ijtc-647	9	5	230	230	NUM
ijtc-647	9	6	government	government	NOUN
ijtc-647	9	7	entities	entity	NOUN
ijtc-647	9	8	from	from	ADP
ijtc-647	9	9	controller	controller	NOUN
ijtc-647	9	10	and	and	CCONJ
ijtc-647	9	11	auditor	auditor	NOUN
ijtc-647	9	12	general	general	NOUN
ijtc-647	9	13	(	(	PUNCT
ijtc-647	9	14	cag	cag	PROPN
ijtc-647	9	15	)	)	PUNCT
ijtc-647	9	16	reports	report	NOUN
ijtc-647	9	17	and	and	CCONJ
ijtc-647	9	18	audited	audit	VERB
ijtc-647	9	19	financial	financial	ADJ
ijtc-647	9	20	statements	statement	NOUN
ijtc-647	9	21	for	for	ADP
ijtc-647	9	22	2014/15	2014/15	NUM
ijtc-647	9	23	to	to	ADP
ijtc-647	9	24	2019/20	2019/20	NUM
ijtc-647	9	25	.	.	PUNCT
ijtc-647	10	1	descriptive	descriptive	ADJ
ijtc-647	10	2	statistics	statistic	NOUN
ijtc-647	10	3	and	and	CCONJ
ijtc-647	10	4	the	the	DET
ijtc-647	10	5	fixed	fix	VERB
ijtc-647	10	6	effect	effect	NOUN
ijtc-647	10	7	technique	technique	NOUN
ijtc-647	10	8	were	be	AUX
ijtc-647	10	9	used	use	VERB
ijtc-647	10	10	to	to	PART
ijtc-647	10	11	analyze	analyze	VERB
ijtc-647	10	12	data	datum	NOUN
ijtc-647	10	13	.	.	PUNCT
ijtc-647	11	1	the	the	DET
ijtc-647	11	2	results	result	NOUN
ijtc-647	11	3	show	show	VERB
ijtc-647	11	4	that	that	SCONJ
ijtc-647	11	5	unqualified	unqualified	ADJ
ijtc-647	11	6	audit	audit	NOUN
ijtc-647	11	7	opinion	opinion	NOUN
ijtc-647	11	8	occurred	occur	VERB
ijtc-647	11	9	most	most	ADV
ijtc-647	11	10	among	among	ADP
ijtc-647	11	11	public	public	ADJ
ijtc-647	11	12	entities	entity	NOUN
ijtc-647	11	13	.	.	PUNCT
ijtc-647	12	1	specifically	specifically	ADV
ijtc-647	12	2	,	,	PUNCT
ijtc-647	12	3	the	the	DET
ijtc-647	12	4	qualified	qualified	ADJ
ijtc-647	12	5	audit	audit	NOUN
ijtc-647	12	6	opinion	opinion	NOUN
ijtc-647	12	7	occurred	occur	VERB
ijtc-647	12	8	most	most	ADV
ijtc-647	12	9	in	in	ADP
ijtc-647	12	10	lgas	lgas	NOUN
ijtc-647	12	11	.	.	PUNCT
ijtc-647	13	1	also	also	ADV
ijtc-647	13	2	,	,	PUNCT
ijtc-647	13	3	a	a	DET
ijtc-647	13	4	significant	significant	ADJ
ijtc-647	13	5	frequency	frequency	NOUN
ijtc-647	13	6	of	of	ADP
ijtc-647	13	7	ac	ac	PROPN
ijtc-647	13	8	weaknesses	weakness	NOUN
ijtc-647	13	9	appeared	appear	VERB
ijtc-647	13	10	in	in	ADP
ijtc-647	13	11	lgas	lgas	NOUN
ijtc-647	13	12	and	and	CCONJ
ijtc-647	13	13	public	public	ADJ
ijtc-647	13	14	bica	bica	PROPN
ijtc-647	13	15	.	.	PUNCT
ijtc-647	14	1	moreover	moreover	ADV
ijtc-647	14	2	,	,	PUNCT
ijtc-647	14	3	the	the	DET
ijtc-647	14	4	estimation	estimation	NOUN
ijtc-647	14	5	results	result	NOUN
ijtc-647	14	6	show	show	VERB
ijtc-647	14	7	that	that	SCONJ
ijtc-647	14	8	audit	audit	NOUN
ijtc-647	14	9	report	report	NOUN
ijtc-647	14	10	positively	positively	ADV
ijtc-647	14	11	and	and	CCONJ
ijtc-647	14	12	significantly	significantly	ADV
ijtc-647	14	13	influences	influence	VERB
ijtc-647	14	14	financial	financial	ADJ
ijtc-647	14	15	resource	resource	NOUN
ijtc-647	14	16	management	management	NOUN
ijtc-647	14	17	(	(	PUNCT
ijtc-647	14	18	frm	frm	PROPN
ijtc-647	14	19	)	)	PUNCT
ijtc-647	14	20	,	,	PUNCT
ijtc-647	14	21	whereas	whereas	SCONJ
ijtc-647	14	22	ac	ac	ADJ
ijtc-647	14	23	weakness	weakness	NOUN
ijtc-647	14	24	has	have	VERB
ijtc-647	14	25	a	a	DET
ijtc-647	14	26	negative	negative	ADJ
ijtc-647	14	27	relationship	relationship	NOUN
ijtc-647	14	28	with	with	ADP
ijtc-647	14	29	frm	frm	PROPN
ijtc-647	14	30	.	.	PUNCT
ijtc-647	15	1	therefore	therefore	ADV
ijtc-647	15	2	,	,	PUNCT
ijtc-647	15	3	the	the	DET
ijtc-647	15	4	president‟s	president‟s	ADV
ijtc-647	15	5	office	office	NOUN
ijtc-647	15	6	and	and	CCONJ
ijtc-647	15	7	the	the	DET
ijtc-647	15	8	parliament	parliament	NOUN
ijtc-647	15	9	should	should	AUX
ijtc-647	15	10	emphasize	emphasize	VERB
ijtc-647	15	11	the	the	DET
ijtc-647	15	12	management	management	NOUN
ijtc-647	15	13	of	of	ADP
ijtc-647	15	14	resources	resource	NOUN
ijtc-647	15	15	strategies	strategy	NOUN
ijtc-647	15	16	in	in	ADP
ijtc-647	15	17	public	public	ADJ
ijtc-647	15	18	entities	entity	NOUN
ijtc-647	15	19	,	,	PUNCT
ijtc-647	15	20	especially	especially	ADV
ijtc-647	15	21	lgas	lgas	NOUN
ijtc-647	15	22	.	.	PUNCT
ijtc-647	16	1	this	this	DET
ijtc-647	16	2	paper	paper	NOUN
ijtc-647	16	3	will	will	AUX
ijtc-647	16	4	add	add	VERB
ijtc-647	16	5	knowledge	knowledge	NOUN
ijtc-647	16	6	on	on	ADP
ijtc-647	16	7	eao	eao	PROPN
ijtc-647	16	8	and	and	CCONJ
ijtc-647	16	9	ac	ac	VERB
ijtc-647	16	10	as	as	ADP
ijtc-647	16	11	tools	tool	NOUN
ijtc-647	16	12	for	for	ADP
ijtc-647	16	13	financial	financial	ADJ
ijtc-647	16	14	resources	resource	NOUN
ijtc-647	16	15	management	management	NOUN
ijtc-647	16	16	in	in	ADP
ijtc-647	16	17	government	government	NOUN
ijtc-647	16	18	entities	entity	NOUN
ijtc-647	16	19	.	.	PUNCT
ijtc-647	17	1	keywords	keyword	NOUN
ijtc-647	17	2	:	:	PUNCT
ijtc-647	17	3	external	external	ADJ
ijtc-647	17	4	audit	audit	NOUN
ijtc-647	17	5	opinions	opinion	NOUN
ijtc-647	17	6	,	,	PUNCT
ijtc-647	17	7	audit	audit	NOUN
ijtc-647	17	8	committee	committee	NOUN
ijtc-647	17	9	,	,	PUNCT
ijtc-647	17	10	financial	financial	ADJ
ijtc-647	17	11	resource	resource	NOUN
ijtc-647	17	12	management	management	NOUN
ijtc-647	17	13	.	.	PUNCT
ijtc-647	18	1	this	this	PRON
ijtc-647	18	2	is	be	AUX
ijtc-647	18	3	an	an	DET
ijtc-647	18	4	open	open	ADJ
ijtc-647	18	5	access	access	NOUN
ijtc-647	18	6	article	article	NOUN
ijtc-647	18	7	under	under	ADP
ijtc-647	18	8	the	the	DET
ijtc-647	18	9	cc	cc	NOUN
ijtc-647	18	10	-	-	PUNCT
ijtc-647	18	11	by	by	ADP
ijtc-647	18	12	4.0	4.0	NUM
ijtc-647	18	13	license	license	NOUN
ijtc-647	18	14	.	.	PUNCT
ijtc-647	19	1	introduction	introduction	NOUN
ijtc-647	19	2	this	this	DET
ijtc-647	19	3	study	study	NOUN
ijtc-647	19	4	explores	explore	VERB
ijtc-647	19	5	the	the	DET
ijtc-647	19	6	influence	influence	NOUN
ijtc-647	19	7	of	of	ADP
ijtc-647	19	8	external	external	ADJ
ijtc-647	19	9	audit	audit	NOUN
ijtc-647	19	10	opinions	opinion	NOUN
ijtc-647	19	11	and	and	CCONJ
ijtc-647	19	12	audit	audit	NOUN
ijtc-647	19	13	committees	committee	NOUN
ijtc-647	19	14	on	on	ADP
ijtc-647	19	15	financial	financial	ADJ
ijtc-647	19	16	resource	resource	NOUN
ijtc-647	19	17	management	management	NOUN
ijtc-647	19	18	in	in	ADP
ijtc-647	19	19	government	government	NOUN
ijtc-647	19	20	entities	entity	NOUN
ijtc-647	19	21	in	in	ADP
ijtc-647	19	22	tanzania	tanzania	PROPN
ijtc-647	19	23	.	.	PUNCT
ijtc-647	20	1	this	this	DET
ijtc-647	20	2	topic	topic	NOUN
ijtc-647	20	3	is	be	AUX
ijtc-647	20	4	vital	vital	ADJ
ijtc-647	20	5	because	because	SCONJ
ijtc-647	20	6	,	,	PUNCT
ijtc-647	20	7	like	like	ADP
ijtc-647	20	8	other	other	ADJ
ijtc-647	20	9	countries	country	NOUN
ijtc-647	20	10	,	,	PUNCT
ijtc-647	20	11	tanzania	tanzania	PROPN
ijtc-647	20	12	adopted	adopt	VERB
ijtc-647	20	13	the	the	DET
ijtc-647	20	14	sarbanes‐	sarbanes‐	NOUN
ijtc-647	20	15	oxley	oxley	PROPN
ijtc-647	20	16	act	act	NOUN
ijtc-647	20	17	that	that	PRON
ijtc-647	20	18	advocates	advocate	VERB
ijtc-647	20	19	good	good	ADJ
ijtc-647	20	20	governance	governance	NOUN
ijtc-647	20	21	and	and	CCONJ
ijtc-647	20	22	financial	financial	ADJ
ijtc-647	20	23	controls	control	NOUN
ijtc-647	20	24	issues	issue	NOUN
ijtc-647	20	25	of	of	ADP
ijtc-647	20	26	which	which	PRON
ijtc-647	20	27	external	external	ADJ
ijtc-647	20	28	audit	audit	NOUN
ijtc-647	20	29	and	and	CCONJ
ijtc-647	20	30	audit	audit	NOUN
ijtc-647	20	31	committees	committee	NOUN
ijtc-647	20	32	are	be	AUX
ijtc-647	20	33	one	one	NUM
ijtc-647	20	34	of	of	ADP
ijtc-647	20	35	the	the	DET
ijtc-647	20	36	controls	control	NOUN
ijtc-647	20	37	(	(	PUNCT
ijtc-647	20	38	wilbanks	wilbanks	PROPN
ijtc-647	20	39	et	et	PROPN
ijtc-647	20	40	al	al	PROPN
ijtc-647	20	41	.	.	PROPN
ijtc-647	20	42	,	,	PUNCT
ijtc-647	20	43	2017	2017	NUM
ijtc-647	20	44	;	;	PUNCT
ijtc-647	20	45	baker	baker	PROPN
ijtc-647	20	46	et	et	PROPN
ijtc-647	20	47	al	al	PROPN
ijtc-647	20	48	.	.	PROPN
ijtc-647	20	49	,	,	PUNCT
ijtc-647	20	50	2006	2006	NUM
ijtc-647	20	51	)	)	PUNCT
ijtc-647	20	52	.	.	PUNCT
ijtc-647	21	1	financial	financial	ADJ
ijtc-647	21	2	resource	resource	NOUN
ijtc-647	21	3	management	management	NOUN
ijtc-647	21	4	(	(	PUNCT
ijtc-647	21	5	frm	frm	PROPN
ijtc-647	21	6	)	)	PUNCT
ijtc-647	21	7	entails	entail	VERB
ijtc-647	21	8	the	the	DET
ijtc-647	21	9	procedures	procedure	NOUN
ijtc-647	21	10	and	and	CCONJ
ijtc-647	21	11	regulations	regulation	NOUN
ijtc-647	21	12	for	for	ADP
ijtc-647	21	13	managing	manage	VERB
ijtc-647	21	14	public	public	ADJ
ijtc-647	21	15	monies	monie	NOUN
ijtc-647	21	16	through	through	ADP
ijtc-647	21	17	budget	budget	NOUN
ijtc-647	21	18	formulation	formulation	NOUN
ijtc-647	21	19	,	,	PUNCT
ijtc-647	21	20	execution	execution	NOUN
ijtc-647	21	21	and	and	CCONJ
ijtc-647	21	22	reporting	reporting	NOUN
ijtc-647	21	23	of	of	ADP
ijtc-647	21	24	the	the	DET
ijtc-647	21	25	results	result	NOUN
ijtc-647	21	26	(	(	PUNCT
ijtc-647	21	27	dorotinsky	dorotinsky	NOUN
ijtc-647	21	28	,	,	PUNCT
ijtc-647	21	29	2007	2007	NUM
ijtc-647	21	30	)	)	PUNCT
ijtc-647	21	31	.	.	PUNCT
ijtc-647	22	1	the	the	DET
ijtc-647	22	2	management	management	NOUN
ijtc-647	22	3	of	of	ADP
ijtc-647	22	4	financial	financial	ADJ
ijtc-647	22	5	resources	resource	NOUN
ijtc-647	22	6	is	be	AUX
ijtc-647	22	7	mailto:frankmwombeki2010@gmail.com	mailto:frankmwombeki2010@gmail.com	X
ijtc-647	22	8	https://doi.org/10.52728/ijtc.v4i1.647	https://doi.org/10.52728/ijtc.v4i1.647	ADJ
ijtc-647	22	9	effect	effect	NOUN
ijtc-647	22	10	of	of	ADP
ijtc-647	22	11	external	external	ADJ
ijtc-647	22	12	audit	audit	NOUN
ijtc-647	22	13	opinions	opinion	NOUN
ijtc-647	22	14	and	and	CCONJ
ijtc-647	22	15	audit	audit	NOUN
ijtc-647	22	16	committees	committee	NOUN
ijtc-647	22	17	on	on	ADP
ijtc-647	22	18	financial	financial	ADJ
ijtc-647	22	19	resource	resource	NOUN
ijtc-647	22	20	management	management	NOUN
ijtc-647	22	21	in	in	ADP
ijtc-647	22	22	public	public	ADJ
ijtc-647	22	23	sector	sector	NOUN
ijtc-647	22	24	entities	entity	NOUN
ijtc-647	22	25	mwombeki	mwombeki	VERB
ijtc-647	22	26	39	39	NUM
ijtc-647	22	27	|	|	ADV
ijtc-647	22	28	ilomata	ilomata	PROPN
ijtc-647	22	29	international	international	ADJ
ijtc-647	22	30	journal	journal	NOUN
ijtc-647	22	31	of	of	ADP
ijtc-647	22	32	tax	tax	PROPN
ijtc-647	22	33	&	&	CCONJ
ijtc-647	22	34	accounting	accounting	PROPN
ijtc-647	22	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-647	22	36	achieved	achieve	VERB
ijtc-647	22	37	through	through	ADP
ijtc-647	22	38	observing	observe	VERB
ijtc-647	22	39	these	these	DET
ijtc-647	22	40	procedures	procedure	NOUN
ijtc-647	22	41	and	and	CCONJ
ijtc-647	22	42	regulations	regulation	NOUN
ijtc-647	22	43	in	in	ADP
ijtc-647	22	44	terms	term	NOUN
ijtc-647	22	45	of	of	ADP
ijtc-647	22	46	spending	spend	VERB
ijtc-647	22	47	well	well	INTJ
ijtc-647	22	48	the	the	DET
ijtc-647	22	49	public	public	ADJ
ijtc-647	22	50	monies	monie	NOUN
ijtc-647	22	51	,	,	PUNCT
ijtc-647	22	52	transparent	transparent	ADJ
ijtc-647	22	53	and	and	CCONJ
ijtc-647	22	54	accountability	accountability	NOUN
ijtc-647	22	55	.	.	PUNCT
ijtc-647	23	1	it	it	PRON
ijtc-647	23	2	is	be	AUX
ijtc-647	23	3	acknowledged	acknowledge	VERB
ijtc-647	23	4	by	by	ADP
ijtc-647	23	5	brignall	brignall	PROPN
ijtc-647	23	6	&	&	CCONJ
ijtc-647	23	7	modell	modell	PROPN
ijtc-647	23	8	(	(	PUNCT
ijtc-647	23	9	2000	2000	NUM
ijtc-647	23	10	)	)	PUNCT
ijtc-647	23	11	that	that	PRON
ijtc-647	23	12	frm	frm	PROPN
ijtc-647	23	13	is	be	AUX
ijtc-647	23	14	an	an	DET
ijtc-647	23	15	essential	essential	ADJ
ijtc-647	23	16	area	area	NOUN
ijtc-647	23	17	in	in	ADP
ijtc-647	23	18	which	which	PRON
ijtc-647	23	19	organizations	organization	NOUN
ijtc-647	23	20	especially	especially	ADV
ijtc-647	23	21	public	public	ADJ
ijtc-647	23	22	sector	sector	NOUN
ijtc-647	23	23	entities	entity	NOUN
ijtc-647	23	24	(	(	PUNCT
ijtc-647	23	25	pse	pse	NOUN
ijtc-647	23	26	)	)	PUNCT
ijtc-647	23	27	,	,	PUNCT
ijtc-647	23	28	should	should	AUX
ijtc-647	23	29	take	take	VERB
ijtc-647	23	30	into	into	ADP
ijtc-647	23	31	consideration	consideration	NOUN
ijtc-647	23	32	in	in	ADP
ijtc-647	23	33	performing	perform	VERB
ijtc-647	23	34	their	their	PRON
ijtc-647	23	35	day	day	NOUN
ijtc-647	23	36	-	-	PUNCT
ijtc-647	23	37	to	to	ADP
ijtc-647	23	38	-	-	PUNCT
ijtc-647	23	39	day	day	NOUN
ijtc-647	23	40	activities	activity	NOUN
ijtc-647	23	41	.	.	PUNCT
ijtc-647	24	1	brignall	brignall	PROPN
ijtc-647	24	2	&	&	CCONJ
ijtc-647	24	3	modell	modell	PROPN
ijtc-647	24	4	(	(	PUNCT
ijtc-647	24	5	2000	2000	NUM
ijtc-647	24	6	)	)	PUNCT
ijtc-647	24	7	speculate	speculate	VERB
ijtc-647	24	8	that	that	SCONJ
ijtc-647	24	9	public	public	ADJ
ijtc-647	24	10	finances	finance	NOUN
ijtc-647	24	11	must	must	AUX
ijtc-647	24	12	be	be	AUX
ijtc-647	24	13	managed	manage	VERB
ijtc-647	24	14	well	well	ADV
ijtc-647	24	15	for	for	SCONJ
ijtc-647	24	16	the	the	DET
ijtc-647	24	17	government	government	NOUN
ijtc-647	24	18	entities	entity	NOUN
ijtc-647	24	19	to	to	PART
ijtc-647	24	20	offer	offer	VERB
ijtc-647	24	21	services	service	NOUN
ijtc-647	24	22	to	to	ADP
ijtc-647	24	23	the	the	DET
ijtc-647	24	24	public	public	NOUN
ijtc-647	24	25	and	and	CCONJ
ijtc-647	24	26	achieve	achieve	VERB
ijtc-647	24	27	its	its	PRON
ijtc-647	24	28	policy	policy	NOUN
ijtc-647	24	29	objectives	objective	NOUN
ijtc-647	24	30	.	.	PUNCT
ijtc-647	25	1	frm	frm	PROPN
ijtc-647	25	2	is	be	AUX
ijtc-647	25	3	explained	explain	VERB
ijtc-647	25	4	in	in	ADP
ijtc-647	25	5	many	many	ADJ
ijtc-647	25	6	ways	way	NOUN
ijtc-647	25	7	;	;	PUNCT
ijtc-647	25	8	for	for	ADP
ijtc-647	25	9	example	example	NOUN
ijtc-647	25	10	,	,	PUNCT
ijtc-647	25	11	güleç	güleç	NOUN
ijtc-647	25	12	&	&	CCONJ
ijtc-647	25	13	bektaş	bektaş	NOUN
ijtc-647	25	14	(	(	PUNCT
ijtc-647	25	15	2019	2019	NUM
ijtc-647	25	16	)	)	PUNCT
ijtc-647	25	17	,	,	PUNCT
ijtc-647	25	18	and	and	CCONJ
ijtc-647	25	19	giacomino	giacomino	PROPN
ijtc-647	25	20	&	&	CCONJ
ijtc-647	25	21	mielke	mielke	PROPN
ijtc-647	25	22	(	(	PUNCT
ijtc-647	25	23	1993	1993	NUM
ijtc-647	25	24	)	)	PUNCT
ijtc-647	25	25	elaborate	elaborate	ADJ
ijtc-647	25	26	on	on	ADP
ijtc-647	25	27	frm	frm	PROPN
ijtc-647	25	28	in	in	ADP
ijtc-647	25	29	terms	term	NOUN
ijtc-647	25	30	of	of	ADP
ijtc-647	25	31	how	how	SCONJ
ijtc-647	25	32	an	an	DET
ijtc-647	25	33	organization	organization	NOUN
ijtc-647	25	34	minimizes	minimize	VERB
ijtc-647	25	35	its	its	PRON
ijtc-647	25	36	expenses	expense	NOUN
ijtc-647	25	37	by	by	ADP
ijtc-647	25	38	using	use	VERB
ijtc-647	25	39	financial	financial	ADJ
ijtc-647	25	40	resources	resource	NOUN
ijtc-647	25	41	efficiently	efficiently	ADV
ijtc-647	25	42	.	.	PUNCT
ijtc-647	26	1	it	it	PRON
ijtc-647	26	2	is	be	AUX
ijtc-647	26	3	evidenced	evidence	VERB
ijtc-647	26	4	from	from	ADP
ijtc-647	26	5	the	the	DET
ijtc-647	26	6	literature	literature	NOUN
ijtc-647	26	7	that	that	PRON
ijtc-647	26	8	frm	frm	PROPN
ijtc-647	26	9	has	have	AUX
ijtc-647	26	10	become	become	VERB
ijtc-647	26	11	the	the	DET
ijtc-647	26	12	proper	proper	ADJ
ijtc-647	26	13	area	area	NOUN
ijtc-647	26	14	to	to	PART
ijtc-647	26	15	consider	consider	VERB
ijtc-647	26	16	in	in	ADP
ijtc-647	26	17	organizations	organization	NOUN
ijtc-647	26	18	.	.	PUNCT
ijtc-647	27	1	enron	enron	PROPN
ijtc-647	27	2	scandal	scandal	NOUN
ijtc-647	27	3	occurred	occur	VERB
ijtc-647	27	4	due	due	ADP
ijtc-647	27	5	to	to	ADP
ijtc-647	27	6	mismanagement	mismanagement	NOUN
ijtc-647	27	7	of	of	ADP
ijtc-647	27	8	financial	financial	ADJ
ijtc-647	27	9	resources	resource	NOUN
ijtc-647	27	10	and	and	CCONJ
ijtc-647	27	11	the	the	DET
ijtc-647	27	12	absence	absence	NOUN
ijtc-647	27	13	of	of	ADP
ijtc-647	27	14	corporate	corporate	ADJ
ijtc-647	27	15	governance	governance	NOUN
ijtc-647	27	16	requirements	requirement	NOUN
ijtc-647	27	17	(	(	PUNCT
ijtc-647	27	18	petra	petra	PROPN
ijtc-647	27	19	&	&	CCONJ
ijtc-647	27	20	spieler	spieler	PROPN
ijtc-647	27	21	,	,	PUNCT
ijtc-647	27	22	2020	2020	NUM
ijtc-647	27	23	)	)	PUNCT
ijtc-647	27	24	.	.	PUNCT
ijtc-647	28	1	in	in	ADP
ijtc-647	28	2	the	the	DET
ijtc-647	28	3	public	public	ADJ
ijtc-647	28	4	sector	sector	NOUN
ijtc-647	28	5	,	,	PUNCT
ijtc-647	28	6	frm	frm	PROPN
ijtc-647	28	7	has	have	AUX
ijtc-647	28	8	been	be	AUX
ijtc-647	28	9	a	a	DET
ijtc-647	28	10	more	more	ADV
ijtc-647	28	11	challenging	challenging	ADJ
ijtc-647	28	12	issue	issue	NOUN
ijtc-647	28	13	because	because	SCONJ
ijtc-647	28	14	of	of	ADP
ijtc-647	28	15	improper	improper	ADJ
ijtc-647	28	16	use	use	NOUN
ijtc-647	28	17	of	of	ADP
ijtc-647	28	18	financial	financial	ADJ
ijtc-647	28	19	resources	resource	NOUN
ijtc-647	28	20	among	among	ADP
ijtc-647	28	21	government	government	NOUN
ijtc-647	28	22	entities	entity	NOUN
ijtc-647	28	23	and	and	CCONJ
ijtc-647	28	24	officials	official	NOUN
ijtc-647	28	25	;	;	PUNCT
ijtc-647	28	26	hence	hence	ADV
ijtc-647	28	27	intensive	intensive	ADJ
ijtc-647	28	28	management	management	NOUN
ijtc-647	28	29	of	of	ADP
ijtc-647	28	30	these	these	DET
ijtc-647	28	31	resources	resource	NOUN
ijtc-647	28	32	is	be	AUX
ijtc-647	28	33	unavoidable	unavoidable	ADJ
ijtc-647	28	34	(	(	PUNCT
ijtc-647	28	35	hillman	hillman	PROPN
ijtc-647	28	36	et	et	PROPN
ijtc-647	28	37	al	al	PROPN
ijtc-647	28	38	.	.	PROPN
ijtc-647	28	39	,	,	PUNCT
ijtc-647	28	40	2009	2009	NUM
ijtc-647	28	41	)	)	PUNCT
ijtc-647	28	42	.	.	PUNCT
ijtc-647	29	1	factors	factor	NOUN
ijtc-647	29	2	influencing	influence	VERB
ijtc-647	29	3	effective	effective	ADJ
ijtc-647	29	4	frm	frm	PROPN
ijtc-647	29	5	have	have	AUX
ijtc-647	29	6	been	be	AUX
ijtc-647	29	7	studied	study	VERB
ijtc-647	29	8	in	in	ADP
ijtc-647	29	9	several	several	ADJ
ijtc-647	29	10	areas	area	NOUN
ijtc-647	29	11	.	.	PUNCT
ijtc-647	30	1	attributes	attribute	NOUN
ijtc-647	30	2	like	like	ADP
ijtc-647	30	3	technology	technology	NOUN
ijtc-647	30	4	(	(	PUNCT
ijtc-647	30	5	scarpellini	scarpellini	PROPN
ijtc-647	30	6	et	et	PROPN
ijtc-647	30	7	al	al	PROPN
ijtc-647	30	8	.	.	PROPN
ijtc-647	30	9	,	,	PUNCT
ijtc-647	30	10	2018	2018	NUM
ijtc-647	30	11	;	;	PUNCT
ijtc-647	30	12	przychodzen	przychodzen	ADJ
ijtc-647	30	13	,	,	PUNCT
ijtc-647	30	14	2015	2015	NUM
ijtc-647	30	15	)	)	PUNCT
ijtc-647	30	16	,	,	PUNCT
ijtc-647	30	17	environment	environment	NOUN
ijtc-647	30	18	management	management	NOUN
ijtc-647	30	19	(	(	PUNCT
ijtc-647	30	20	scarpellini	scarpellini	PROPN
ijtc-647	30	21	et	et	PROPN
ijtc-647	30	22	al	al	PROPN
ijtc-647	30	23	.	.	PROPN
ijtc-647	30	24	,	,	PUNCT
ijtc-647	30	25	2018	2018	NUM
ijtc-647	30	26	)	)	PUNCT
ijtc-647	30	27	,	,	PUNCT
ijtc-647	30	28	and	and	CCONJ
ijtc-647	30	29	financial	financial	ADJ
ijtc-647	30	30	condition	condition	NOUN
ijtc-647	30	31	(	(	PUNCT
ijtc-647	30	32	hasthoro	hasthoro	X
ijtc-647	30	33	et	et	NOUN
ijtc-647	30	34	al	al	PROPN
ijtc-647	30	35	.	.	PROPN
ijtc-647	30	36	,	,	PUNCT
ijtc-647	30	37	2021	2021	NUM
ijtc-647	30	38	)	)	PUNCT
ijtc-647	30	39	have	have	AUX
ijtc-647	30	40	been	be	AUX
ijtc-647	30	41	related	relate	VERB
ijtc-647	30	42	to	to	PART
ijtc-647	30	43	explain	explain	VERB
ijtc-647	30	44	the	the	DET
ijtc-647	30	45	importance	importance	NOUN
ijtc-647	30	46	of	of	ADP
ijtc-647	30	47	frm	frm	PROPN
ijtc-647	30	48	in	in	ADP
ijtc-647	30	49	an	an	DET
ijtc-647	30	50	organization	organization	NOUN
ijtc-647	30	51	.	.	PUNCT
ijtc-647	31	1	scarpellini	scarpellini	ADP
ijtc-647	31	2	et	et	PROPN
ijtc-647	31	3	al	al	PROPN
ijtc-647	31	4	.	.	PROPN
ijtc-647	32	1	(	(	PUNCT
ijtc-647	32	2	2018	2018	NUM
ijtc-647	32	3	)	)	PUNCT
ijtc-647	32	4	exposed	expose	VERB
ijtc-647	32	5	the	the	DET
ijtc-647	32	6	positive	positive	ADJ
ijtc-647	32	7	influence	influence	NOUN
ijtc-647	32	8	of	of	ADP
ijtc-647	32	9	technology	technology	NOUN
ijtc-647	32	10	with	with	ADP
ijtc-647	32	11	frm	frm	PROPN
ijtc-647	32	12	in	in	ADP
ijtc-647	32	13	italian	italian	ADJ
ijtc-647	32	14	companies	company	NOUN
ijtc-647	32	15	.	.	PUNCT
ijtc-647	33	1	also	also	ADV
ijtc-647	33	2	,	,	PUNCT
ijtc-647	33	3	hasthoro	hasthoro	VERB
ijtc-647	33	4	et	et	PROPN
ijtc-647	33	5	al	al	PROPN
ijtc-647	33	6	.	.	PROPN
ijtc-647	34	1	(	(	PUNCT
ijtc-647	34	2	2021	2021	NUM
ijtc-647	34	3	)	)	PUNCT
ijtc-647	34	4	tried	try	VERB
ijtc-647	34	5	to	to	PART
ijtc-647	34	6	show	show	VERB
ijtc-647	34	7	the	the	DET
ijtc-647	34	8	impact	impact	NOUN
ijtc-647	34	9	of	of	ADP
ijtc-647	34	10	financial	financial	ADJ
ijtc-647	34	11	conditions	condition	NOUN
ijtc-647	34	12	proxied	proxie	VERB
ijtc-647	34	13	by	by	ADP
ijtc-647	34	14	financial	financial	ADJ
ijtc-647	34	15	flexibility	flexibility	NOUN
ijtc-647	34	16	on	on	ADP
ijtc-647	34	17	financial	financial	ADJ
ijtc-647	34	18	resource	resource	NOUN
ijtc-647	34	19	performance	performance	NOUN
ijtc-647	34	20	in	in	ADP
ijtc-647	34	21	indonesia	indonesia	PROPN
ijtc-647	34	22	.	.	PUNCT
ijtc-647	35	1	the	the	DET
ijtc-647	35	2	results	result	NOUN
ijtc-647	35	3	reveal	reveal	VERB
ijtc-647	35	4	the	the	DET
ijtc-647	35	5	positive	positive	ADJ
ijtc-647	35	6	effect	effect	NOUN
ijtc-647	35	7	of	of	ADP
ijtc-647	35	8	financial	financial	ADJ
ijtc-647	35	9	condition	condition	NOUN
ijtc-647	35	10	on	on	ADP
ijtc-647	35	11	resource	resource	NOUN
ijtc-647	35	12	management	management	NOUN
ijtc-647	35	13	.	.	PUNCT
ijtc-647	36	1	however	however	ADV
ijtc-647	36	2	,	,	PUNCT
ijtc-647	36	3	there	there	PRON
ijtc-647	36	4	has	have	AUX
ijtc-647	36	5	been	be	AUX
ijtc-647	36	6	little	little	ADJ
ijtc-647	36	7	coverage	coverage	NOUN
ijtc-647	36	8	about	about	ADP
ijtc-647	36	9	the	the	DET
ijtc-647	36	10	association	association	NOUN
ijtc-647	36	11	of	of	ADP
ijtc-647	36	12	frm	frm	PROPN
ijtc-647	36	13	with	with	ADP
ijtc-647	36	14	audit	audit	NOUN
ijtc-647	36	15	opinions	opinion	NOUN
ijtc-647	36	16	(	(	PUNCT
ijtc-647	36	17	ao	ao	PROPN
ijtc-647	36	18	)	)	PUNCT
ijtc-647	36	19	as	as	ADV
ijtc-647	36	20	well	well	ADV
ijtc-647	36	21	as	as	ADP
ijtc-647	36	22	audit	audit	NOUN
ijtc-647	36	23	committees	committee	NOUN
ijtc-647	36	24	(	(	PUNCT
ijtc-647	36	25	ac	ac	PROPN
ijtc-647	36	26	)	)	PUNCT
ijtc-647	36	27	.	.	PUNCT
ijtc-647	37	1	researchers	researcher	NOUN
ijtc-647	37	2	who	who	PRON
ijtc-647	37	3	considered	consider	VERB
ijtc-647	37	4	ao	ao	PROPN
ijtc-647	37	5	and	and	CCONJ
ijtc-647	37	6	ac	ac	PROPN
ijtc-647	37	7	relate	relate	VERB
ijtc-647	37	8	them	they	PRON
ijtc-647	37	9	with	with	ADP
ijtc-647	37	10	other	other	ADJ
ijtc-647	37	11	variables	variable	NOUN
ijtc-647	37	12	such	such	ADJ
ijtc-647	37	13	as	as	ADP
ijtc-647	37	14	friendship	friendship	NOUN
ijtc-647	37	15	ties	tie	NOUN
ijtc-647	37	16	(	(	PUNCT
ijtc-647	37	17	bruynseels	bruynseel	NOUN
ijtc-647	37	18	&	&	CCONJ
ijtc-647	37	19	cardinaels	cardinael	NOUN
ijtc-647	37	20	,	,	PUNCT
ijtc-647	37	21	2014	2014	NUM
ijtc-647	37	22	)	)	PUNCT
ijtc-647	37	23	and	and	CCONJ
ijtc-647	37	24	corruption	corruption	NOUN
ijtc-647	37	25	levels	level	NOUN
ijtc-647	37	26	(	(	PUNCT
ijtc-647	37	27	budiman	budiman	NOUN
ijtc-647	37	28	,	,	PUNCT
ijtc-647	37	29	2021	2021	NUM
ijtc-647	37	30	)	)	PUNCT
ijtc-647	37	31	.	.	PUNCT
ijtc-647	38	1	ao	ao	PROPN
ijtc-647	38	2	and	and	CCONJ
ijtc-647	38	3	ac	ac	PROPN
ijtc-647	38	4	have	have	AUX
ijtc-647	38	5	been	be	AUX
ijtc-647	38	6	theoretically	theoretically	ADV
ijtc-647	38	7	proven	prove	VERB
ijtc-647	38	8	to	to	PART
ijtc-647	38	9	be	be	AUX
ijtc-647	38	10	crucial	crucial	ADJ
ijtc-647	38	11	,	,	PUNCT
ijtc-647	38	12	especially	especially	ADV
ijtc-647	38	13	concerning	concern	VERB
ijtc-647	38	14	public	public	ADJ
ijtc-647	38	15	money	money	NOUN
ijtc-647	38	16	management	management	NOUN
ijtc-647	38	17	in	in	ADP
ijtc-647	38	18	government	government	NOUN
ijtc-647	38	19	entities	entity	NOUN
ijtc-647	38	20	.	.	PUNCT
ijtc-647	39	1	in	in	ADP
ijtc-647	39	2	tanzania	tanzania	PROPN
ijtc-647	39	3	,	,	PUNCT
ijtc-647	39	4	these	these	DET
ijtc-647	39	5	two	two	NUM
ijtc-647	39	6	aspects	aspect	NOUN
ijtc-647	39	7	have	have	AUX
ijtc-647	39	8	been	be	AUX
ijtc-647	39	9	insisted	insist	VERB
ijtc-647	39	10	on	on	ADP
ijtc-647	39	11	and	and	CCONJ
ijtc-647	39	12	practiced	practice	VERB
ijtc-647	39	13	in	in	ADP
ijtc-647	39	14	each	each	DET
ijtc-647	39	15	financial	financial	ADJ
ijtc-647	39	16	year	year	NOUN
ijtc-647	39	17	by	by	ADP
ijtc-647	39	18	government	government	NOUN
ijtc-647	39	19	organs	organ	NOUN
ijtc-647	39	20	such	such	ADJ
ijtc-647	39	21	as	as	ADP
ijtc-647	39	22	the	the	DET
ijtc-647	39	23	national	national	ADJ
ijtc-647	39	24	audit	audit	NOUN
ijtc-647	39	25	office	office	NOUN
ijtc-647	39	26	,	,	PUNCT
ijtc-647	39	27	the	the	DET
ijtc-647	39	28	parliament	parliament	NOUN
ijtc-647	39	29	and	and	CCONJ
ijtc-647	39	30	the	the	DET
ijtc-647	39	31	ministry	ministry	PROPN
ijtc-647	39	32	of	of	ADP
ijtc-647	39	33	finance	finance	PROPN
ijtc-647	39	34	but	but	CCONJ
ijtc-647	39	35	the	the	DET
ijtc-647	39	36	empirical	empirical	ADJ
ijtc-647	39	37	evidence	evidence	NOUN
ijtc-647	39	38	to	to	PART
ijtc-647	39	39	prove	prove	VERB
ijtc-647	39	40	the	the	DET
ijtc-647	39	41	influence	influence	NOUN
ijtc-647	39	42	of	of	ADP
ijtc-647	39	43	ao	ao	PROPN
ijtc-647	39	44	issued	issue	VERB
ijtc-647	39	45	to	to	ADP
ijtc-647	39	46	pse	pse	VERB
ijtc-647	39	47	and	and	CCONJ
ijtc-647	39	48	ac	ac	VERB
ijtc-647	39	49	on	on	ADP
ijtc-647	39	50	effective	effective	ADJ
ijtc-647	39	51	managing	managing	NOUN
ijtc-647	39	52	of	of	ADP
ijtc-647	39	53	public	public	ADJ
ijtc-647	39	54	financial	financial	ADJ
ijtc-647	39	55	resources	resource	NOUN
ijtc-647	39	56	is	be	AUX
ijtc-647	39	57	lacking	lack	VERB
ijtc-647	39	58	.	.	PUNCT
ijtc-647	40	1	the	the	DET
ijtc-647	40	2	impact	impact	NOUN
ijtc-647	40	3	of	of	ADP
ijtc-647	40	4	an	an	DET
ijtc-647	40	5	effective	effective	ADJ
ijtc-647	40	6	audit	audit	NOUN
ijtc-647	40	7	committee	committee	NOUN
ijtc-647	40	8	on	on	ADP
ijtc-647	40	9	strengthening	strengthen	VERB
ijtc-647	40	10	financial	financial	ADJ
ijtc-647	40	11	resource	resource	NOUN
ijtc-647	40	12	management	management	NOUN
ijtc-647	40	13	in	in	ADP
ijtc-647	40	14	public	public	ADJ
ijtc-647	40	15	entities	entity	NOUN
ijtc-647	40	16	forms	form	VERB
ijtc-647	40	17	the	the	DET
ijtc-647	40	18	question	question	NOUN
ijtc-647	40	19	of	of	ADP
ijtc-647	40	20	study	study	NOUN
ijtc-647	40	21	for	for	ADP
ijtc-647	40	22	several	several	ADJ
ijtc-647	40	23	reasons	reason	NOUN
ijtc-647	40	24	.	.	PUNCT
ijtc-647	41	1	first	first	ADV
ijtc-647	41	2	,	,	PUNCT
ijtc-647	41	3	it	it	PRON
ijtc-647	41	4	has	have	AUX
ijtc-647	41	5	taken	take	VERB
ijtc-647	41	6	a	a	DET
ijtc-647	41	7	long	long	ADJ
ijtc-647	41	8	time	time	NOUN
ijtc-647	41	9	for	for	ADP
ijtc-647	41	10	some	some	DET
ijtc-647	41	11	public	public	ADJ
ijtc-647	41	12	entities	entity	NOUN
ijtc-647	41	13	,	,	PUNCT
ijtc-647	41	14	such	such	ADJ
ijtc-647	41	15	as	as	ADP
ijtc-647	41	16	local	local	ADJ
ijtc-647	41	17	government	government	NOUN
ijtc-647	41	18	authorities	authority	NOUN
ijtc-647	41	19	(	(	PUNCT
ijtc-647	41	20	lgas	lgas	PROPN
ijtc-647	41	21	)	)	PUNCT
ijtc-647	41	22	,	,	PUNCT
ijtc-647	41	23	to	to	PART
ijtc-647	41	24	establish	establish	VERB
ijtc-647	41	25	audit	audit	NOUN
ijtc-647	41	26	committees	committee	NOUN
ijtc-647	41	27	.	.	PUNCT
ijtc-647	42	1	moreover	moreover	ADV
ijtc-647	42	2	,	,	PUNCT
ijtc-647	42	3	even	even	ADV
ijtc-647	42	4	the	the	DET
ijtc-647	42	5	established	establish	VERB
ijtc-647	42	6	audit	audit	NOUN
ijtc-647	42	7	committees	committee	NOUN
ijtc-647	42	8	are	be	AUX
ijtc-647	42	9	not	not	PART
ijtc-647	42	10	effectively	effectively	ADV
ijtc-647	42	11	playing	play	VERB
ijtc-647	42	12	a	a	DET
ijtc-647	42	13	pivotal	pivotal	ADJ
ijtc-647	42	14	role	role	NOUN
ijtc-647	42	15	in	in	ADP
ijtc-647	42	16	assisting	assist	VERB
ijtc-647	42	17	the	the	DET
ijtc-647	42	18	entities	entity	NOUN
ijtc-647	42	19	in	in	ADP
ijtc-647	42	20	fulfilling	fulfil	VERB
ijtc-647	42	21	their	their	PRON
ijtc-647	42	22	responsibilities	responsibility	NOUN
ijtc-647	42	23	(	(	PUNCT
ijtc-647	42	24	urt	urt	NOUN
ijtc-647	42	25	,	,	PUNCT
ijtc-647	42	26	2020	2020	NUM
ijtc-647	42	27	)	)	PUNCT
ijtc-647	42	28	.	.	PUNCT
ijtc-647	43	1	furthermore	furthermore	ADV
ijtc-647	43	2	,	,	PUNCT
ijtc-647	43	3	the	the	DET
ijtc-647	43	4	trend	trend	NOUN
ijtc-647	43	5	analysis	analysis	NOUN
ijtc-647	43	6	on	on	ADP
ijtc-647	43	7	cag	cag	PROPN
ijtc-647	43	8	audit	audit	PROPN
ijtc-647	43	9	reports	report	NOUN
ijtc-647	43	10	in	in	ADP
ijtc-647	43	11	public	public	ADJ
ijtc-647	43	12	entities	entity	NOUN
ijtc-647	43	13	has	have	AUX
ijtc-647	43	14	not	not	PART
ijtc-647	43	15	been	be	AUX
ijtc-647	43	16	sufficiently	sufficiently	ADV
ijtc-647	43	17	studied	study	VERB
ijtc-647	43	18	.	.	PUNCT
ijtc-647	44	1	also	also	ADV
ijtc-647	44	2	,	,	PUNCT
ijtc-647	44	3	many	many	ADJ
ijtc-647	44	4	studies	study	NOUN
ijtc-647	44	5	in	in	ADP
ijtc-647	44	6	tanzania	tanzania	PROPN
ijtc-647	44	7	have	have	AUX
ijtc-647	44	8	not	not	PART
ijtc-647	44	9	highlighted	highlight	VERB
ijtc-647	44	10	the	the	DET
ijtc-647	44	11	weakness	weakness	NOUN
ijtc-647	44	12	of	of	ADP
ijtc-647	44	13	audit	audit	NOUN
ijtc-647	44	14	committees	committee	NOUN
ijtc-647	44	15	,	,	PUNCT
ijtc-647	44	16	especially	especially	ADV
ijtc-647	44	17	in	in	ADP
ijtc-647	44	18	government	government	NOUN
ijtc-647	44	19	corporations	corporation	NOUN
ijtc-647	44	20	and	and	CCONJ
ijtc-647	44	21	higher	high	ADJ
ijtc-647	44	22	learning	learning	NOUN
ijtc-647	44	23	institutions	institution	NOUN
ijtc-647	44	24	.	.	PUNCT
ijtc-647	45	1	therefore	therefore	ADV
ijtc-647	45	2	,	,	PUNCT
ijtc-647	45	3	this	this	DET
ijtc-647	45	4	study	study	NOUN
ijtc-647	45	5	will	will	AUX
ijtc-647	45	6	contribute	contribute	VERB
ijtc-647	45	7	to	to	ADP
ijtc-647	45	8	filling	fill	VERB
ijtc-647	45	9	the	the	DET
ijtc-647	45	10	empirical	empirical	ADJ
ijtc-647	45	11	gap	gap	NOUN
ijtc-647	45	12	by	by	ADP
ijtc-647	45	13	assessing	assess	VERB
ijtc-647	45	14	the	the	DET
ijtc-647	45	15	audit	audit	NOUN
ijtc-647	45	16	opinions‟	opinions‟	PRON
ijtc-647	45	17	trend	trend	NOUN
ijtc-647	45	18	.	.	PUNCT
ijtc-647	46	1	secondly	secondly	ADV
ijtc-647	46	2	,	,	PUNCT
ijtc-647	46	3	examine	examine	VERB
ijtc-647	46	4	the	the	DET
ijtc-647	46	5	influence	influence	NOUN
ijtc-647	46	6	of	of	ADP
ijtc-647	46	7	external	external	ADJ
ijtc-647	46	8	audit	audit	NOUN
ijtc-647	46	9	opinions	opinion	NOUN
ijtc-647	46	10	on	on	ADP
ijtc-647	46	11	financial	financial	ADJ
ijtc-647	46	12	resource	resource	NOUN
ijtc-647	46	13	management	management	NOUN
ijtc-647	46	14	and	and	CCONJ
ijtc-647	46	15	determine	determine	VERB
ijtc-647	46	16	the	the	DET
ijtc-647	46	17	extent	extent	NOUN
ijtc-647	46	18	to	to	PART
ijtc-647	46	19	which	which	PRON
ijtc-647	46	20	audit	audit	NOUN
ijtc-647	46	21	committees	committee	NOUN
ijtc-647	46	22	relate	relate	VERB
ijtc-647	46	23	to	to	ADP
ijtc-647	46	24	financial	financial	ADJ
ijtc-647	46	25	resource	resource	NOUN
ijtc-647	46	26	management	management	NOUN
ijtc-647	46	27	in	in	ADP
ijtc-647	46	28	government	government	NOUN
ijtc-647	46	29	entities	entity	NOUN
ijtc-647	46	30	by	by	ADP
ijtc-647	46	31	assessing	assess	VERB
ijtc-647	46	32	the	the	DET
ijtc-647	46	33	weakness	weakness	NOUN
ijtc-647	46	34	of	of	ADP
ijtc-647	46	35	audit	audit	NOUN
ijtc-647	46	36	committees	committee	NOUN
ijtc-647	46	37	.	.	PUNCT
ijtc-647	47	1	additionally	additionally	ADV
ijtc-647	47	2	,	,	PUNCT
ijtc-647	47	3	the	the	DET
ijtc-647	47	4	results	result	NOUN
ijtc-647	47	5	will	will	AUX
ijtc-647	47	6	improve	improve	VERB
ijtc-647	47	7	people‟s	people‟s	NOUN
ijtc-647	47	8	knowledge	knowledge	NOUN
ijtc-647	47	9	on	on	ADP
ijtc-647	47	10	the	the	DET
ijtc-647	47	11	importance	importance	NOUN
ijtc-647	47	12	of	of	ADP
ijtc-647	47	13	active	active	ADJ
ijtc-647	47	14	audit	audit	NOUN
ijtc-647	47	15	committees	committee	NOUN
ijtc-647	47	16	in	in	ADP
ijtc-647	47	17	public	public	ADJ
ijtc-647	47	18	entities	entity	NOUN
ijtc-647	47	19	that	that	PRON
ijtc-647	47	20	will	will	AUX
ijtc-647	47	21	achieve	achieve	VERB
ijtc-647	47	22	a	a	DET
ijtc-647	47	23	sound	sound	ADJ
ijtc-647	47	24	resource	resource	NOUN
ijtc-647	47	25	management	management	NOUN
ijtc-647	47	26	system	system	NOUN
ijtc-647	47	27	and	and	CCONJ
ijtc-647	47	28	restore	restore	VERB
ijtc-647	47	29	public	public	ADJ
ijtc-647	47	30	confidence	confidence	NOUN
ijtc-647	47	31	.	.	PUNCT
ijtc-647	48	1	effect	effect	NOUN
ijtc-647	48	2	of	of	ADP
ijtc-647	48	3	external	external	ADJ
ijtc-647	48	4	audit	audit	NOUN
ijtc-647	48	5	opinions	opinion	NOUN
ijtc-647	48	6	and	and	CCONJ
ijtc-647	48	7	audit	audit	NOUN
ijtc-647	48	8	committees	committee	NOUN
ijtc-647	48	9	on	on	ADP
ijtc-647	48	10	financial	financial	ADJ
ijtc-647	48	11	resource	resource	NOUN
ijtc-647	48	12	management	management	NOUN
ijtc-647	48	13	in	in	ADP
ijtc-647	48	14	public	public	ADJ
ijtc-647	48	15	sector	sector	NOUN
ijtc-647	48	16	entities	entity	NOUN
ijtc-647	48	17	mwombeki	mwombeki	VERB
ijtc-647	48	18	40	40	NUM
ijtc-647	49	1	|	|	ADV
ijtc-647	49	2	ilomata	ilomata	PROPN
ijtc-647	49	3	international	international	ADJ
ijtc-647	49	4	journal	journal	NOUN
ijtc-647	49	5	of	of	ADP
ijtc-647	49	6	tax	tax	PROPN
ijtc-647	49	7	&	&	CCONJ
ijtc-647	49	8	accounting	account	VERB
ijtc-647	49	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-647	49	10	this	this	DET
ijtc-647	49	11	paper‟s	paper‟s	ADJ
ijtc-647	49	12	remaining	remain	VERB
ijtc-647	49	13	parts	part	NOUN
ijtc-647	49	14	include	include	VERB
ijtc-647	49	15	the	the	DET
ijtc-647	49	16	theoretical	theoretical	ADJ
ijtc-647	49	17	review	review	NOUN
ijtc-647	49	18	and	and	CCONJ
ijtc-647	49	19	study	study	NOUN
ijtc-647	49	20	hypotheses	hypothesis	NOUN
ijtc-647	49	21	.	.	PUNCT
ijtc-647	50	1	then	then	ADV
ijtc-647	50	2	is	be	AUX
ijtc-647	50	3	followed	follow	VERB
ijtc-647	50	4	by	by	ADP
ijtc-647	50	5	the	the	DET
ijtc-647	50	6	methodology	methodology	NOUN
ijtc-647	50	7	part	part	NOUN
ijtc-647	50	8	;	;	PUNCT
ijtc-647	50	9	the	the	DET
ijtc-647	50	10	last	last	ADJ
ijtc-647	50	11	sections	section	NOUN
ijtc-647	50	12	are	be	AUX
ijtc-647	50	13	results	result	NOUN
ijtc-647	50	14	analysis	analysis	NOUN
ijtc-647	50	15	and	and	CCONJ
ijtc-647	50	16	discussion	discussion	NOUN
ijtc-647	50	17	and	and	CCONJ
ijtc-647	50	18	the	the	DET
ijtc-647	50	19	conclusion	conclusion	NOUN
ijtc-647	50	20	.	.	PUNCT
ijtc-647	51	1	literature	literature	NOUN
ijtc-647	51	2	review	review	PROPN
ijtc-647	51	3	and	and	CCONJ
ijtc-647	51	4	hypothesis	hypothesis	NOUN
ijtc-647	51	5	development	development	NOUN
ijtc-647	51	6	resource	resource	NOUN
ijtc-647	51	7	dependency	dependency	NOUN
ijtc-647	51	8	theory	theory	NOUN
ijtc-647	51	9	the	the	DET
ijtc-647	51	10	theory	theory	NOUN
ijtc-647	51	11	that	that	PRON
ijtc-647	51	12	underpins	underpin	VERB
ijtc-647	51	13	this	this	DET
ijtc-647	51	14	study	study	NOUN
ijtc-647	51	15	is	be	AUX
ijtc-647	51	16	resource	resource	NOUN
ijtc-647	51	17	dependency	dependency	NOUN
ijtc-647	51	18	theory	theory	NOUN
ijtc-647	51	19	(	(	PUNCT
ijtc-647	51	20	rdt	rdt	PROPN
ijtc-647	51	21	)	)	PUNCT
ijtc-647	51	22	which	which	PRON
ijtc-647	51	23	conceptualizes	conceptualize	VERB
ijtc-647	51	24	that	that	SCONJ
ijtc-647	51	25	organizations	organization	NOUN
ijtc-647	51	26	depend	depend	VERB
ijtc-647	51	27	on	on	ADP
ijtc-647	51	28	each	each	DET
ijtc-647	51	29	other	other	ADJ
ijtc-647	51	30	or	or	CCONJ
ijtc-647	51	31	on	on	ADP
ijtc-647	51	32	their	their	PRON
ijtc-647	51	33	environment	environment	NOUN
ijtc-647	51	34	to	to	PART
ijtc-647	51	35	survive	survive	VERB
ijtc-647	51	36	.	.	PUNCT
ijtc-647	52	1	they	they	PRON
ijtc-647	52	2	usually	usually	ADV
ijtc-647	52	3	demand	demand	VERB
ijtc-647	52	4	resources	resource	NOUN
ijtc-647	52	5	for	for	ADP
ijtc-647	52	6	persistence	persistence	NOUN
ijtc-647	52	7	(	(	PUNCT
ijtc-647	52	8	pugh	pugh	PROPN
ijtc-647	52	9	&	&	CCONJ
ijtc-647	52	10	hickson	hickson	PROPN
ijtc-647	52	11	,	,	PUNCT
ijtc-647	52	12	1997	1997	NUM
ijtc-647	52	13	;	;	PUNCT
ijtc-647	52	14	daft	daft	NOUN
ijtc-647	52	15	,	,	PUNCT
ijtc-647	52	16	2001	2001	NUM
ijtc-647	52	17	)	)	PUNCT
ijtc-647	52	18	.	.	PUNCT
ijtc-647	53	1	the	the	DET
ijtc-647	53	2	resources	resource	NOUN
ijtc-647	53	3	needed	need	VERB
ijtc-647	53	4	by	by	ADP
ijtc-647	53	5	entities	entity	NOUN
ijtc-647	53	6	include	include	VERB
ijtc-647	53	7	financial	financial	ADJ
ijtc-647	53	8	resources	resource	NOUN
ijtc-647	53	9	,	,	PUNCT
ijtc-647	53	10	physical	physical	ADJ
ijtc-647	53	11	resources	resource	NOUN
ijtc-647	53	12	,	,	PUNCT
ijtc-647	53	13	human	human	ADJ
ijtc-647	53	14	resources	resource	NOUN
ijtc-647	53	15	,	,	PUNCT
ijtc-647	53	16	and	and	CCONJ
ijtc-647	53	17	information	information	NOUN
ijtc-647	53	18	.	.	PUNCT
ijtc-647	54	1	the	the	DET
ijtc-647	54	2	range	range	NOUN
ijtc-647	54	3	of	of	ADP
ijtc-647	54	4	how	how	SCONJ
ijtc-647	54	5	they	they	PRON
ijtc-647	54	6	depend	depend	VERB
ijtc-647	54	7	differs	differ	VERB
ijtc-647	54	8	from	from	ADP
ijtc-647	54	9	one	one	NUM
ijtc-647	54	10	entity	entity	NOUN
ijtc-647	54	11	to	to	ADP
ijtc-647	54	12	another	another	PRON
ijtc-647	54	13	.	.	PUNCT
ijtc-647	55	1	for	for	ADP
ijtc-647	55	2	instance	instance	NOUN
ijtc-647	55	3	,	,	PUNCT
ijtc-647	55	4	public	public	ADJ
ijtc-647	55	5	entities	entity	NOUN
ijtc-647	55	6	like	like	ADP
ijtc-647	55	7	rs	r	NOUN
ijtc-647	55	8	,	,	PUNCT
ijtc-647	55	9	lgas	lgas	NOUN
ijtc-647	55	10	and	and	CCONJ
ijtc-647	55	11	higher	high	ADJ
ijtc-647	55	12	learning	learn	VERB
ijtc-647	55	13	institutions	institution	NOUN
ijtc-647	55	14	(	(	PUNCT
ijtc-647	55	15	hlis	hlis	PROPN
ijtc-647	55	16	)	)	PUNCT
ijtc-647	55	17	may	may	AUX
ijtc-647	55	18	depend	depend	VERB
ijtc-647	55	19	more	more	ADJ
ijtc-647	55	20	on	on	ADP
ijtc-647	55	21	the	the	DET
ijtc-647	55	22	outside	outside	ADJ
ijtc-647	55	23	environment	environment	NOUN
ijtc-647	55	24	for	for	ADP
ijtc-647	55	25	money	money	NOUN
ijtc-647	55	26	,	,	PUNCT
ijtc-647	55	27	personnel	personnel	NOUN
ijtc-647	55	28	and	and	CCONJ
ijtc-647	55	29	reliable	reliable	ADJ
ijtc-647	55	30	information	information	NOUN
ijtc-647	55	31	,	,	PUNCT
ijtc-647	55	32	which	which	PRON
ijtc-647	55	33	will	will	AUX
ijtc-647	55	34	enable	enable	VERB
ijtc-647	55	35	in	in	ADP
ijtc-647	55	36	making	make	VERB
ijtc-647	55	37	the	the	DET
ijtc-647	55	38	right	right	ADJ
ijtc-647	55	39	decisions	decision	NOUN
ijtc-647	55	40	(	(	PUNCT
ijtc-647	55	41	masud	masud	X
ijtc-647	55	42	et	et	PROPN
ijtc-647	55	43	al	al	PROPN
ijtc-647	55	44	.	.	PROPN
ijtc-647	55	45	,	,	PUNCT
ijtc-647	55	46	2018	2018	NUM
ijtc-647	55	47	)	)	PUNCT
ijtc-647	55	48	.	.	PUNCT
ijtc-647	56	1	in	in	ADP
ijtc-647	56	2	contrast	contrast	NOUN
ijtc-647	56	3	,	,	PUNCT
ijtc-647	56	4	other	other	ADJ
ijtc-647	56	5	firms	firm	NOUN
ijtc-647	56	6	like	like	ADP
ijtc-647	56	7	manufacturing	manufacturing	NOUN
ijtc-647	56	8	will	will	AUX
ijtc-647	56	9	depend	depend	VERB
ijtc-647	56	10	more	more	ADJ
ijtc-647	56	11	on	on	ADP
ijtc-647	56	12	materials	material	NOUN
ijtc-647	56	13	and	and	CCONJ
ijtc-647	56	14	the	the	DET
ijtc-647	56	15	quality	quality	NOUN
ijtc-647	56	16	of	of	ADP
ijtc-647	56	17	personnel	personnel	NOUN
ijtc-647	56	18	(	(	PUNCT
ijtc-647	56	19	nandi	nandi	NOUN
ijtc-647	56	20	et	et	PROPN
ijtc-647	56	21	al	al	PROPN
ijtc-647	56	22	,	,	PUNCT
ijtc-647	56	23	2020	2020	NUM
ijtc-647	56	24	;	;	PUNCT
ijtc-647	56	25	uygun	uygun	PROPN
ijtc-647	56	26	,	,	PUNCT
ijtc-647	56	27	2017	2017	NUM
ijtc-647	56	28	)	)	PUNCT
ijtc-647	56	29	.	.	PUNCT
ijtc-647	57	1	many	many	ADJ
ijtc-647	57	2	studies	study	NOUN
ijtc-647	57	3	have	have	AUX
ijtc-647	57	4	used	use	VERB
ijtc-647	57	5	rdt	rdt	PROPN
ijtc-647	57	6	to	to	PART
ijtc-647	57	7	assess	assess	VERB
ijtc-647	57	8	the	the	DET
ijtc-647	57	9	audit	audit	NOUN
ijtc-647	57	10	committees	committee	NOUN
ijtc-647	57	11	(	(	PUNCT
ijtc-647	57	12	ac	ac	PROPN
ijtc-647	57	13	)	)	PUNCT
ijtc-647	57	14	and	and	CCONJ
ijtc-647	57	15	board	board	NOUN
ijtc-647	57	16	sizes	size	NOUN
ijtc-647	57	17	,	,	PUNCT
ijtc-647	57	18	composition	composition	NOUN
ijtc-647	57	19	and	and	CCONJ
ijtc-647	57	20	independence	independence	NOUN
ijtc-647	57	21	as	as	ADP
ijtc-647	57	22	an	an	DET
ijtc-647	57	23	index	index	NOUN
ijtc-647	57	24	of	of	ADP
ijtc-647	57	25	ac	ac	PROPN
ijtc-647	57	26	ability	ability	NOUN
ijtc-647	57	27	to	to	PART
ijtc-647	57	28	effectively	effectively	ADV
ijtc-647	57	29	provide	provide	VERB
ijtc-647	57	30	a	a	DET
ijtc-647	57	31	resource	resource	NOUN
ijtc-647	57	32	to	to	ADP
ijtc-647	57	33	the	the	DET
ijtc-647	57	34	entity	entity	NOUN
ijtc-647	57	35	(	(	PUNCT
ijtc-647	57	36	hillman	hillman	PROPN
ijtc-647	57	37	et	et	PROPN
ijtc-647	57	38	al	al	PROPN
ijtc-647	57	39	.	.	PROPN
ijtc-647	57	40	,	,	PUNCT
ijtc-647	57	41	2009	2009	NUM
ijtc-647	57	42	)	)	PUNCT
ijtc-647	57	43	.	.	PUNCT
ijtc-647	58	1	for	for	ADP
ijtc-647	58	2	example	example	NOUN
ijtc-647	58	3	,	,	PUNCT
ijtc-647	58	4	pfeffer	pfeffer	PROPN
ijtc-647	58	5	&	&	CCONJ
ijtc-647	58	6	salancik	salancik	PROPN
ijtc-647	58	7	(	(	PUNCT
ijtc-647	58	8	1978	1978	NUM
ijtc-647	58	9	)	)	PUNCT
ijtc-647	58	10	revealed	reveal	VERB
ijtc-647	58	11	that	that	SCONJ
ijtc-647	58	12	ac	ac	PROPN
ijtc-647	58	13	and	and	CCONJ
ijtc-647	58	14	advisory/	advisory/	NUM
ijtc-647	58	15	governing	govern	VERB
ijtc-647	58	16	board	board	NOUN
ijtc-647	58	17	size	size	NOUN
ijtc-647	58	18	are	be	AUX
ijtc-647	58	19	related	relate	VERB
ijtc-647	58	20	to	to	ADP
ijtc-647	58	21	the	the	DET
ijtc-647	58	22	entity‟s	entity‟s	ADJ
ijtc-647	58	23	environmental	environmental	ADJ
ijtc-647	58	24	needs	need	NOUN
ijtc-647	58	25	.	.	PUNCT
ijtc-647	59	1	those	those	PRON
ijtc-647	59	2	with	with	ADP
ijtc-647	59	3	more	more	ADJ
ijtc-647	59	4	interdependence	interdependence	NOUN
ijtc-647	59	5	need	need	VERB
ijtc-647	59	6	more	more	ADJ
ijtc-647	59	7	directors	director	NOUN
ijtc-647	59	8	from	from	ADP
ijtc-647	59	9	outside	outside	ADV
ijtc-647	59	10	.	.	PUNCT
ijtc-647	60	1	the	the	DET
ijtc-647	60	2	study	study	NOUN
ijtc-647	60	3	further	far	ADV
ijtc-647	60	4	highlighted	highlight	VERB
ijtc-647	60	5	that	that	SCONJ
ijtc-647	60	6	ac	ac	PROPN
ijtc-647	60	7	composition	composition	NOUN
ijtc-647	60	8	and	and	CCONJ
ijtc-647	60	9	size	size	NOUN
ijtc-647	60	10	are	be	AUX
ijtc-647	60	11	not	not	PART
ijtc-647	60	12	independent	independent	ADJ
ijtc-647	60	13	aspects	aspect	NOUN
ijtc-647	60	14	but	but	CCONJ
ijtc-647	60	15	rather	rather	ADV
ijtc-647	60	16	balanced	balanced	ADJ
ijtc-647	60	17	entity	entity	NOUN
ijtc-647	60	18	replies	reply	NOUN
ijtc-647	60	19	to	to	ADP
ijtc-647	60	20	the	the	DET
ijtc-647	60	21	situations	situation	NOUN
ijtc-647	60	22	of	of	ADP
ijtc-647	60	23	the	the	DET
ijtc-647	60	24	outside	outside	ADJ
ijtc-647	60	25	environment	environment	NOUN
ijtc-647	60	26	(	(	PUNCT
ijtc-647	60	27	pfeffer	pfeffer	PROPN
ijtc-647	60	28	&	&	CCONJ
ijtc-647	60	29	salancik	salancik	PROPN
ijtc-647	60	30	,	,	PUNCT
ijtc-647	60	31	1978	1978	NUM
ijtc-647	60	32	)	)	PUNCT
ijtc-647	60	33	.	.	PUNCT
ijtc-647	61	1	moreover	moreover	ADV
ijtc-647	61	2	,	,	PUNCT
ijtc-647	61	3	sanders	sanders	PROPN
ijtc-647	61	4	&	&	CCONJ
ijtc-647	61	5	carpenter	carpenter	PROPN
ijtc-647	61	6	(	(	PUNCT
ijtc-647	61	7	1998	1998	NUM
ijtc-647	61	8	)	)	PUNCT
ijtc-647	61	9	support	support	VERB
ijtc-647	61	10	these	these	DET
ijtc-647	61	11	logical	logical	ADJ
ijtc-647	61	12	ideas	idea	NOUN
ijtc-647	61	13	by	by	ADP
ijtc-647	61	14	explaining	explain	VERB
ijtc-647	61	15	that	that	SCONJ
ijtc-647	61	16	the	the	DET
ijtc-647	61	17	board	board	NOUN
ijtc-647	61	18	size	size	NOUN
ijtc-647	61	19	within	within	ADP
ijtc-647	61	20	it	it	PRON
ijtc-647	61	21	has	have	AUX
ijtc-647	61	22	ac	ac	PROPN
ijtc-647	61	23	has	have	VERB
ijtc-647	61	24	to	to	PART
ijtc-647	61	25	be	be	AUX
ijtc-647	61	26	related	relate	VERB
ijtc-647	61	27	to	to	ADP
ijtc-647	61	28	the	the	DET
ijtc-647	61	29	entity‟s	entity‟s	ADJ
ijtc-647	61	30	level	level	NOUN
ijtc-647	61	31	of	of	ADP
ijtc-647	61	32	internationalization	internationalization	NOUN
ijtc-647	61	33	.	.	PUNCT
ijtc-647	62	1	on	on	ADP
ijtc-647	62	2	top	top	NOUN
ijtc-647	62	3	of	of	ADP
ijtc-647	62	4	that	that	PRON
ijtc-647	62	5	,	,	PUNCT
ijtc-647	62	6	several	several	ADJ
ijtc-647	62	7	studies	study	NOUN
ijtc-647	62	8	(	(	PUNCT
ijtc-647	62	9	dalton	dalton	PROPN
ijtc-647	62	10	et	et	PROPN
ijtc-647	62	11	al	al	PROPN
ijtc-647	62	12	.	.	PROPN
ijtc-647	62	13	,	,	PUNCT
ijtc-647	62	14	2007	2007	NUM
ijtc-647	62	15	;	;	PUNCT
ijtc-647	62	16	daily	daily	PROPN
ijtc-647	62	17	&	&	CCONJ
ijtc-647	62	18	dalton	dalton	PROPN
ijtc-647	62	19	,	,	PUNCT
ijtc-647	62	20	1998	1998	NUM
ijtc-647	62	21	;	;	PUNCT
ijtc-647	62	22	fiegener	fiegener	PROPN
ijtc-647	62	23	et	et	PROPN
ijtc-647	62	24	al	al	PROPN
ijtc-647	62	25	.	.	PROPN
ijtc-647	62	26	,	,	PUNCT
ijtc-647	62	27	2000	2000	NUM
ijtc-647	62	28	)	)	PUNCT
ijtc-647	62	29	relate	relate	VERB
ijtc-647	62	30	the	the	DET
ijtc-647	62	31	ac	ac	PROPN
ijtc-647	62	32	size	size	NOUN
ijtc-647	62	33	,	,	PUNCT
ijtc-647	62	34	composition	composition	NOUN
ijtc-647	62	35	,	,	PUNCT
ijtc-647	62	36	effectiveness	effectiveness	NOUN
ijtc-647	62	37	and	and	CCONJ
ijtc-647	62	38	independence	independence	NOUN
ijtc-647	62	39	with	with	ADP
ijtc-647	62	40	the	the	DET
ijtc-647	62	41	entity‟s	entity‟s	ADJ
ijtc-647	62	42	performance	performance	NOUN
ijtc-647	62	43	as	as	ADP
ijtc-647	62	44	a	a	DET
ijtc-647	62	45	measure	measure	NOUN
ijtc-647	62	46	of	of	ADP
ijtc-647	62	47	successful	successful	ADJ
ijtc-647	62	48	resource	resource	NOUN
ijtc-647	62	49	dependence	dependence	NOUN
ijtc-647	62	50	strategy	strategy	NOUN
ijtc-647	62	51	.	.	PUNCT
ijtc-647	63	1	therefore	therefore	ADV
ijtc-647	63	2	,	,	PUNCT
ijtc-647	63	3	from	from	ADP
ijtc-647	63	4	these	these	DET
ijtc-647	63	5	explanations	explanation	NOUN
ijtc-647	63	6	,	,	PUNCT
ijtc-647	63	7	this	this	DET
ijtc-647	63	8	study	study	NOUN
ijtc-647	63	9	is	be	AUX
ijtc-647	63	10	using	use	VERB
ijtc-647	63	11	rdt	rdt	PROPN
ijtc-647	63	12	to	to	PART
ijtc-647	63	13	emphasize	emphasize	VERB
ijtc-647	63	14	the	the	DET
ijtc-647	63	15	importance	importance	NOUN
ijtc-647	63	16	of	of	ADP
ijtc-647	63	17	human	human	ADJ
ijtc-647	63	18	resources	resource	NOUN
ijtc-647	63	19	(	(	PUNCT
ijtc-647	63	20	ac	ac	X
ijtc-647	63	21	committees‟	committees‟	X
ijtc-647	63	22	members	member	NOUN
ijtc-647	63	23	in	in	ADP
ijtc-647	63	24	our	our	PRON
ijtc-647	63	25	case	case	NOUN
ijtc-647	63	26	)	)	PUNCT
ijtc-647	63	27	and	and	CCONJ
ijtc-647	63	28	reliable	reliable	ADJ
ijtc-647	63	29	information	information	NOUN
ijtc-647	63	30	from	from	ADP
ijtc-647	63	31	the	the	DET
ijtc-647	63	32	cag	cag	PROPN
ijtc-647	63	33	report	report	NOUN
ijtc-647	63	34	that	that	PRON
ijtc-647	63	35	will	will	AUX
ijtc-647	63	36	enable	enable	VERB
ijtc-647	63	37	the	the	DET
ijtc-647	63	38	public	public	ADJ
ijtc-647	63	39	entities	entity	NOUN
ijtc-647	63	40	to	to	PART
ijtc-647	63	41	manage	manage	VERB
ijtc-647	63	42	the	the	DET
ijtc-647	63	43	financial	financial	ADJ
ijtc-647	63	44	resources	resource	NOUN
ijtc-647	63	45	efficiently	efficiently	ADV
ijtc-647	63	46	.	.	PUNCT
ijtc-647	64	1	audit	audit	NOUN
ijtc-647	64	2	opinions	opinion	NOUN
ijtc-647	64	3	and	and	CCONJ
ijtc-647	64	4	financial	financial	ADJ
ijtc-647	64	5	resource	resource	NOUN
ijtc-647	64	6	management	management	NOUN
ijtc-647	64	7	the	the	DET
ijtc-647	64	8	audit	audit	NOUN
ijtc-647	64	9	report	report	NOUN
ijtc-647	64	10	is	be	AUX
ijtc-647	64	11	an	an	DET
ijtc-647	64	12	expression	expression	NOUN
ijtc-647	64	13	of	of	ADP
ijtc-647	64	14	opinion	opinion	NOUN
ijtc-647	64	15	on	on	ADP
ijtc-647	64	16	the	the	DET
ijtc-647	64	17	final	final	ADJ
ijtc-647	64	18	accounts	account	NOUN
ijtc-647	64	19	.	.	PUNCT
ijtc-647	65	1	the	the	DET
ijtc-647	65	2	requirements	requirement	NOUN
ijtc-647	65	3	on	on	ADP
ijtc-647	65	4	how	how	SCONJ
ijtc-647	65	5	to	to	PART
ijtc-647	65	6	draw	draw	VERB
ijtc-647	65	7	audit	audit	NOUN
ijtc-647	65	8	opinion	opinion	NOUN
ijtc-647	65	9	is	be	AUX
ijtc-647	65	10	shown	show	VERB
ijtc-647	65	11	in	in	ADP
ijtc-647	65	12	cag	cag	PROPN
ijtc-647	65	13	reports	report	NOUN
ijtc-647	65	14	in	in	ADP
ijtc-647	65	15	line	line	NOUN
ijtc-647	65	16	with	with	ADP
ijtc-647	65	17	audit	audit	NOUN
ijtc-647	65	18	standards	standard	NOUN
ijtc-647	65	19	that	that	PRON
ijtc-647	65	20	are	be	AUX
ijtc-647	65	21	internationally	internationally	ADV
ijtc-647	65	22	recognized	recognize	VERB
ijtc-647	65	23	.	.	PUNCT
ijtc-647	66	1	the	the	DET
ijtc-647	66	2	audit	audit	NOUN
ijtc-647	66	3	standards	standard	NOUN
ijtc-647	66	4	that	that	PRON
ijtc-647	66	5	explain	explain	VERB
ijtc-647	66	6	audit	audit	NOUN
ijtc-647	66	7	opinions	opinion	NOUN
ijtc-647	66	8	are	be	AUX
ijtc-647	66	9	isa	isa	NOUN
ijtc-647	66	10	700	700	NUM
ijtc-647	66	11	:	:	PUNCT
ijtc-647	66	12	forming	form	VERB
ijtc-647	66	13	an	an	DET
ijtc-647	66	14	opinion	opinion	NOUN
ijtc-647	66	15	and	and	CCONJ
ijtc-647	66	16	reporting	report	VERB
ijtc-647	66	17	on	on	ADP
ijtc-647	66	18	financial	financial	ADJ
ijtc-647	66	19	statements	statement	NOUN
ijtc-647	66	20	,	,	PUNCT
ijtc-647	66	21	isa	isa	NOUN
ijtc-647	66	22	705	705	NUM
ijtc-647	66	23	:	:	PUNCT
ijtc-647	66	24	modification	modification	NOUN
ijtc-647	66	25	of	of	ADP
ijtc-647	66	26	opinion	opinion	NOUN
ijtc-647	66	27	in	in	ADP
ijtc-647	66	28	the	the	DET
ijtc-647	66	29	independent	independent	ADJ
ijtc-647	66	30	auditor‟s	auditor‟s	PROPN
ijtc-647	66	31	report	report	NOUN
ijtc-647	66	32	and	and	CCONJ
ijtc-647	66	33	isa	isa	VERB
ijtc-647	66	34	706	706	NUM
ijtc-647	66	35	:	:	PUNCT
ijtc-647	66	36	emphasis	emphasis	NOUN
ijtc-647	66	37	of	of	ADP
ijtc-647	66	38	matter	matter	NOUN
ijtc-647	66	39	and	and	CCONJ
ijtc-647	66	40	other	other	ADJ
ijtc-647	66	41	matter	matter	NOUN
ijtc-647	66	42	paragraphs	paragraph	NOUN
ijtc-647	66	43	in	in	ADP
ijtc-647	66	44	the	the	DET
ijtc-647	66	45	independent	independent	ADJ
ijtc-647	66	46	auditor‟s	auditor‟s	PROPN
ijtc-647	66	47	report	report	NOUN
ijtc-647	66	48	.	.	PUNCT
ijtc-647	67	1	as	as	ADP
ijtc-647	67	2	per	per	ADP
ijtc-647	67	3	isas	isa	NOUN
ijtc-647	67	4	,	,	PUNCT
ijtc-647	67	5	audit	audit	NOUN
ijtc-647	67	6	opinions	opinion	NOUN
ijtc-647	67	7	are	be	AUX
ijtc-647	67	8	classified	classify	VERB
ijtc-647	67	9	into	into	ADP
ijtc-647	67	10	unqualified	unqualified	ADJ
ijtc-647	67	11	/	/	SYM
ijtc-647	67	12	unmodified/	unmodified/	NUM
ijtc-647	67	13	clean	clean	ADJ
ijtc-647	67	14	opinion	opinion	NOUN
ijtc-647	67	15	,	,	PUNCT
ijtc-647	67	16	qualified	qualified	ADJ
ijtc-647	67	17	opinion	opinion	NOUN
ijtc-647	67	18	,	,	PUNCT
ijtc-647	67	19	adverse	adverse	ADJ
ijtc-647	67	20	opinion	opinion	NOUN
ijtc-647	67	21	and	and	CCONJ
ijtc-647	67	22	disclaimer	disclaimer	ADJ
ijtc-647	67	23	opinion	opinion	NOUN
ijtc-647	67	24	.	.	PUNCT
ijtc-647	68	1	as	as	SCONJ
ijtc-647	68	2	shown	show	VERB
ijtc-647	68	3	in	in	ADP
ijtc-647	68	4	chapter	chapter	NOUN
ijtc-647	68	5	two	two	NUM
ijtc-647	68	6	of	of	ADP
ijtc-647	68	7	the	the	DET
ijtc-647	68	8	cag	cag	PROPN
ijtc-647	68	9	report	report	PROPN
ijtc-647	68	10	2019	2019	NUM
ijtc-647	68	11	-	-	SYM
ijtc-647	68	12	2020	2020	NUM
ijtc-647	68	13	financial	financial	ADJ
ijtc-647	68	14	year	year	NOUN
ijtc-647	68	15	,	,	PUNCT
ijtc-647	68	16	a	a	DET
ijtc-647	68	17	clean	clean	ADJ
ijtc-647	68	18	opinion	opinion	NOUN
ijtc-647	68	19	is	be	AUX
ijtc-647	68	20	drawn	draw	VERB
ijtc-647	68	21	when	when	SCONJ
ijtc-647	68	22	the	the	DET
ijtc-647	68	23	financial	financial	ADJ
ijtc-647	68	24	statements	statement	NOUN
ijtc-647	68	25	presented	present	VERB
ijtc-647	68	26	are	be	AUX
ijtc-647	68	27	free	free	ADJ
ijtc-647	68	28	of	of	ADP
ijtc-647	68	29	material	material	NOUN
ijtc-647	68	30	misstatement	misstatement	NOUN
ijtc-647	68	31	and	and	CCONJ
ijtc-647	68	32	are	be	AUX
ijtc-647	68	33	in	in	ADP
ijtc-647	68	34	conformity	conformity	NOUN
ijtc-647	68	35	with	with	ADP
ijtc-647	68	36	applicable	applicable	ADJ
ijtc-647	68	37	accounting	accounting	NOUN
ijtc-647	68	38	framework	framework	NOUN
ijtc-647	68	39	,	,	PUNCT
ijtc-647	68	40	including	include	VERB
ijtc-647	68	41	compliance	compliance	NOUN
ijtc-647	68	42	with	with	ADP
ijtc-647	68	43	laws	law	NOUN
ijtc-647	68	44	and	and	CCONJ
ijtc-647	68	45	regulations	regulation	NOUN
ijtc-647	68	46	(	(	PUNCT
ijtc-647	68	47	urt	urt	NOUN
ijtc-647	68	48	,	,	PUNCT
ijtc-647	68	49	2020	2020	NUM
ijtc-647	68	50	)	)	PUNCT
ijtc-647	68	51	.	.	PUNCT
ijtc-647	69	1	it	it	PRON
ijtc-647	69	2	is	be	AUX
ijtc-647	69	3	the	the	DET
ijtc-647	69	4	best	good	ADJ
ijtc-647	69	5	audit	audit	NOUN
ijtc-647	69	6	opinion	opinion	NOUN
ijtc-647	69	7	an	an	DET
ijtc-647	69	8	audited	audit	VERB
ijtc-647	69	9	entity	entity	NOUN
ijtc-647	69	10	may	may	AUX
ijtc-647	69	11	receive	receive	VERB
ijtc-647	69	12	from	from	ADP
ijtc-647	69	13	an	an	DET
ijtc-647	69	14	effect	effect	NOUN
ijtc-647	69	15	of	of	ADP
ijtc-647	69	16	external	external	ADJ
ijtc-647	69	17	audit	audit	NOUN
ijtc-647	69	18	opinions	opinion	NOUN
ijtc-647	69	19	and	and	CCONJ
ijtc-647	69	20	audit	audit	NOUN
ijtc-647	69	21	committees	committee	NOUN
ijtc-647	69	22	on	on	ADP
ijtc-647	69	23	financial	financial	ADJ
ijtc-647	69	24	resource	resource	NOUN
ijtc-647	69	25	management	management	NOUN
ijtc-647	69	26	in	in	ADP
ijtc-647	69	27	public	public	ADJ
ijtc-647	69	28	sector	sector	NOUN
ijtc-647	69	29	entities	entity	NOUN
ijtc-647	69	30	mwombeki	mwombeki	VERB
ijtc-647	69	31	41	41	NUM
ijtc-647	70	1	|	|	ADV
ijtc-647	70	2	ilomata	ilomata	PROPN
ijtc-647	70	3	international	international	ADJ
ijtc-647	70	4	journal	journal	NOUN
ijtc-647	70	5	of	of	ADP
ijtc-647	70	6	tax	tax	PROPN
ijtc-647	70	7	&	&	CCONJ
ijtc-647	70	8	accounting	account	VERB
ijtc-647	70	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-647	70	10	external	external	ADJ
ijtc-647	70	11	auditor	auditor	NOUN
ijtc-647	70	12	.	.	PUNCT
ijtc-647	71	1	a	a	DET
ijtc-647	71	2	qualified	qualified	ADJ
ijtc-647	71	3	opinion	opinion	NOUN
ijtc-647	71	4	is	be	AUX
ijtc-647	71	5	drawn	draw	VERB
ijtc-647	71	6	when	when	SCONJ
ijtc-647	71	7	material	material	NOUN
ijtc-647	71	8	misstatements	misstatement	NOUN
ijtc-647	71	9	(	(	PUNCT
ijtc-647	71	10	disagreements	disagreement	NOUN
ijtc-647	71	11	due	due	ADJ
ijtc-647	71	12	to	to	ADP
ijtc-647	71	13	inadequate	inadequate	ADJ
ijtc-647	71	14	disclosure	disclosure	NOUN
ijtc-647	71	15	,	,	PUNCT
ijtc-647	71	16	inappropriate	inappropriate	ADJ
ijtc-647	71	17	accounting	accounting	NOUN
ijtc-647	71	18	treatment	treatment	NOUN
ijtc-647	71	19	,	,	PUNCT
ijtc-647	71	20	or	or	CCONJ
ijtc-647	71	21	limitation	limitation	NOUN
ijtc-647	71	22	of	of	ADP
ijtc-647	71	23	audit	audit	NOUN
ijtc-647	71	24	scope	scope	NOUN
ijtc-647	71	25	)	)	PUNCT
ijtc-647	71	26	exist	exist	VERB
ijtc-647	71	27	in	in	ADP
ijtc-647	71	28	the	the	DET
ijtc-647	71	29	audited	audit	VERB
ijtc-647	71	30	financial	financial	ADJ
ijtc-647	71	31	statements	statement	NOUN
ijtc-647	71	32	.	.	PUNCT
ijtc-647	72	1	an	an	DET
ijtc-647	72	2	adverse	adverse	ADJ
ijtc-647	72	3	opinion	opinion	NOUN
ijtc-647	72	4	is	be	AUX
ijtc-647	72	5	drawn	draw	VERB
ijtc-647	72	6	when	when	SCONJ
ijtc-647	72	7	there	there	PRON
ijtc-647	72	8	are	be	VERB
ijtc-647	72	9	misstatements	misstatement	NOUN
ijtc-647	72	10	in	in	ADP
ijtc-647	72	11	the	the	DET
ijtc-647	72	12	financial	financial	ADJ
ijtc-647	72	13	statements	statement	NOUN
ijtc-647	72	14	,	,	PUNCT
ijtc-647	72	15	and	and	CCONJ
ijtc-647	72	16	those	those	DET
ijtc-647	72	17	misstatements	misstatement	NOUN
ijtc-647	72	18	are	be	AUX
ijtc-647	72	19	material	material	ADJ
ijtc-647	72	20	but	but	CCONJ
ijtc-647	72	21	not	not	PART
ijtc-647	72	22	pervasive	pervasive	ADJ
ijtc-647	72	23	,	,	PUNCT
ijtc-647	72	24	and	and	CCONJ
ijtc-647	72	25	a	a	DET
ijtc-647	72	26	disclaimer	disclaimer	ADJ
ijtc-647	72	27	opinion	opinion	NOUN
ijtc-647	72	28	is	be	AUX
ijtc-647	72	29	expressed	express	VERB
ijtc-647	72	30	by	by	ADP
ijtc-647	72	31	the	the	DET
ijtc-647	72	32	auditor	auditor	NOUN
ijtc-647	72	33	when	when	SCONJ
ijtc-647	72	34	he	he	PRON
ijtc-647	72	35	is	be	AUX
ijtc-647	72	36	unable	unable	ADJ
ijtc-647	72	37	to	to	PART
ijtc-647	72	38	find	find	VERB
ijtc-647	72	39	sufficient	sufficient	ADJ
ijtc-647	72	40	and	and	CCONJ
ijtc-647	72	41	appropriate	appropriate	ADJ
ijtc-647	72	42	audit	audit	NOUN
ijtc-647	72	43	evidence	evidence	NOUN
ijtc-647	72	44	on	on	ADP
ijtc-647	72	45	which	which	PRON
ijtc-647	72	46	to	to	PART
ijtc-647	72	47	base	base	VERB
ijtc-647	72	48	the	the	DET
ijtc-647	72	49	opinion	opinion	NOUN
ijtc-647	72	50	,	,	PUNCT
ijtc-647	72	51	and	and	CCONJ
ijtc-647	72	52	the	the	DET
ijtc-647	72	53	auditor	auditor	NOUN
ijtc-647	72	54	concludes	conclude	VERB
ijtc-647	72	55	that	that	SCONJ
ijtc-647	72	56	the	the	DET
ijtc-647	72	57	undetected	undetected	ADJ
ijtc-647	72	58	misstatements	misstatement	NOUN
ijtc-647	72	59	,	,	PUNCT
ijtc-647	72	60	if	if	SCONJ
ijtc-647	72	61	any	any	PRON
ijtc-647	72	62	,	,	PUNCT
ijtc-647	72	63	could	could	AUX
ijtc-647	72	64	be	be	AUX
ijtc-647	72	65	both	both	PRON
ijtc-647	72	66	material	material	NOUN
ijtc-647	72	67	and	and	CCONJ
ijtc-647	72	68	pervasive	pervasive	ADJ
ijtc-647	72	69	(	(	PUNCT
ijtc-647	72	70	urt	urt	NOUN
ijtc-647	72	71	,	,	PUNCT
ijtc-647	72	72	2020	2020	NUM
ijtc-647	72	73	)	)	PUNCT
ijtc-647	72	74	.	.	PUNCT
ijtc-647	73	1	it	it	PRON
ijtc-647	73	2	has	have	AUX
ijtc-647	73	3	been	be	AUX
ijtc-647	73	4	clarified	clarify	VERB
ijtc-647	73	5	that	that	SCONJ
ijtc-647	73	6	ao	ao	PROPN
ijtc-647	73	7	issued	issue	VERB
ijtc-647	73	8	by	by	ADP
ijtc-647	73	9	auditor	auditor	NOUN
ijtc-647	73	10	has	have	VERB
ijtc-647	73	11	relationship	relationship	NOUN
ijtc-647	73	12	with	with	ADP
ijtc-647	73	13	financial	financial	ADJ
ijtc-647	73	14	resource	resource	NOUN
ijtc-647	73	15	management	management	NOUN
ijtc-647	73	16	in	in	ADP
ijtc-647	73	17	a	a	DET
ijtc-647	73	18	particular	particular	ADJ
ijtc-647	73	19	organization	organization	NOUN
ijtc-647	73	20	(	(	PUNCT
ijtc-647	73	21	ntim	ntim	PROPN
ijtc-647	73	22	et	et	PROPN
ijtc-647	73	23	al	al	PROPN
ijtc-647	73	24	.	.	PROPN
ijtc-647	73	25	,	,	PUNCT
ijtc-647	73	26	2017	2017	NUM
ijtc-647	73	27	)	)	PUNCT
ijtc-647	73	28	.	.	PUNCT
ijtc-647	74	1	when	when	SCONJ
ijtc-647	74	2	the	the	DET
ijtc-647	74	3	entity	entity	NOUN
ijtc-647	74	4	receives	receive	VERB
ijtc-647	74	5	a	a	DET
ijtc-647	74	6	clean	clean	ADJ
ijtc-647	74	7	audit	audit	NOUN
ijtc-647	74	8	report	report	NOUN
ijtc-647	74	9	,	,	PUNCT
ijtc-647	74	10	it	it	PRON
ijtc-647	74	11	comes	come	VERB
ijtc-647	74	12	to	to	PART
ijtc-647	74	13	people‟s	people‟s	VERB
ijtc-647	74	14	mind	mind	NOUN
ijtc-647	74	15	that	that	SCONJ
ijtc-647	74	16	such	such	ADJ
ijtc-647	74	17	entity	entity	NOUN
ijtc-647	74	18	manages	manage	VERB
ijtc-647	74	19	well	well	ADV
ijtc-647	74	20	the	the	DET
ijtc-647	74	21	resource	resource	NOUN
ijtc-647	74	22	in	in	ADP
ijtc-647	74	23	that	that	DET
ijtc-647	74	24	particular	particular	ADJ
ijtc-647	74	25	financial	financial	ADJ
ijtc-647	74	26	year	year	NOUN
ijtc-647	74	27	(	(	PUNCT
ijtc-647	74	28	goddard	goddard	PROPN
ijtc-647	74	29	&	&	CCONJ
ijtc-647	74	30	malangila	malangila	PROPN
ijtc-647	74	31	,	,	PUNCT
ijtc-647	74	32	2015	2015	NUM
ijtc-647	74	33	;	;	PUNCT
ijtc-647	74	34	morin	morin	NOUN
ijtc-647	74	35	,	,	PUNCT
ijtc-647	74	36	2008	2008	NUM
ijtc-647	74	37	)	)	PUNCT
ijtc-647	74	38	.	.	PUNCT
ijtc-647	75	1	from	from	ADP
ijtc-647	75	2	this	this	DET
ijtc-647	75	3	argument	argument	NOUN
ijtc-647	75	4	,	,	PUNCT
ijtc-647	75	5	the	the	DET
ijtc-647	75	6	vice	vice	NOUN
ijtc-647	75	7	versa	versa	NOUN
ijtc-647	75	8	is	be	AUX
ijtc-647	75	9	true	true	ADJ
ijtc-647	75	10	that	that	SCONJ
ijtc-647	75	11	when	when	SCONJ
ijtc-647	75	12	the	the	DET
ijtc-647	75	13	entity	entity	NOUN
ijtc-647	75	14	receives	receive	VERB
ijtc-647	75	15	a	a	DET
ijtc-647	75	16	qualified	qualified	ADJ
ijtc-647	75	17	,	,	PUNCT
ijtc-647	75	18	adverse	adverse	ADJ
ijtc-647	75	19	or	or	CCONJ
ijtc-647	75	20	disclaimer	disclaimer	ADJ
ijtc-647	75	21	opinion	opinion	NOUN
ijtc-647	75	22	,	,	PUNCT
ijtc-647	75	23	it	it	PRON
ijtc-647	75	24	indicates	indicate	VERB
ijtc-647	75	25	that	that	SCONJ
ijtc-647	75	26	it	it	PRON
ijtc-647	75	27	has	have	AUX
ijtc-647	75	28	not	not	PART
ijtc-647	75	29	managed	manage	VERB
ijtc-647	75	30	the	the	DET
ijtc-647	75	31	financial	financial	ADJ
ijtc-647	75	32	resource	resource	NOUN
ijtc-647	75	33	well	well	ADV
ijtc-647	75	34	.	.	PUNCT
ijtc-647	76	1	it	it	PRON
ijtc-647	76	2	is	be	AUX
ijtc-647	76	3	further	far	ADV
ijtc-647	76	4	elaborated	elaborate	VERB
ijtc-647	76	5	by	by	ADP
ijtc-647	76	6	mzenzi	mzenzi	PROPN
ijtc-647	76	7	&	&	CCONJ
ijtc-647	76	8	gaspar	gaspar	PROPN
ijtc-647	76	9	(	(	PUNCT
ijtc-647	76	10	2015	2015	NUM
ijtc-647	76	11	)	)	PUNCT
ijtc-647	76	12	that	that	SCONJ
ijtc-647	76	13	when	when	SCONJ
ijtc-647	76	14	a	a	DET
ijtc-647	76	15	public	public	ADJ
ijtc-647	76	16	entity	entity	NOUN
ijtc-647	76	17	in	in	ADP
ijtc-647	76	18	tanzania	tanzania	PROPN
ijtc-647	76	19	gets	get	VERB
ijtc-647	76	20	a	a	DET
ijtc-647	76	21	disclaimer	disclaimer	ADJ
ijtc-647	76	22	or	or	CCONJ
ijtc-647	76	23	adverse	adverse	ADJ
ijtc-647	76	24	opinion	opinion	NOUN
ijtc-647	76	25	,	,	PUNCT
ijtc-647	76	26	the	the	DET
ijtc-647	76	27	people‟s	people‟s	NOUN
ijtc-647	76	28	representatives	representative	NOUN
ijtc-647	76	29	(	(	PUNCT
ijtc-647	76	30	members	member	NOUN
ijtc-647	76	31	of	of	ADP
ijtc-647	76	32	parliament	parliament	NOUN
ijtc-647	76	33	)	)	PUNCT
ijtc-647	76	34	react	react	VERB
ijtc-647	76	35	negatively	negatively	ADV
ijtc-647	76	36	.	.	PUNCT
ijtc-647	77	1	this	this	PRON
ijtc-647	77	2	is	be	AUX
ijtc-647	77	3	because	because	SCONJ
ijtc-647	77	4	they	they	PRON
ijtc-647	77	5	believe	believe	VERB
ijtc-647	77	6	that	that	SCONJ
ijtc-647	77	7	the	the	DET
ijtc-647	77	8	public	public	ADJ
ijtc-647	77	9	financial	financial	ADJ
ijtc-647	77	10	resource	resource	NOUN
ijtc-647	77	11	in	in	ADP
ijtc-647	77	12	that	that	DET
ijtc-647	77	13	particular	particular	ADJ
ijtc-647	77	14	entity	entity	NOUN
ijtc-647	77	15	might	might	AUX
ijtc-647	77	16	have	have	AUX
ijtc-647	77	17	been	be	AUX
ijtc-647	77	18	poorly	poorly	ADV
ijtc-647	77	19	used	use	VERB
ijtc-647	77	20	and	and	CCONJ
ijtc-647	77	21	that	that	SCONJ
ijtc-647	77	22	there	there	PRON
ijtc-647	77	23	is	be	VERB
ijtc-647	77	24	fraud	fraud	NOUN
ijtc-647	77	25	.	.	PUNCT
ijtc-647	78	1	from	from	ADP
ijtc-647	78	2	this	this	DET
ijtc-647	78	3	argument	argument	NOUN
ijtc-647	78	4	,	,	PUNCT
ijtc-647	78	5	the	the	DET
ijtc-647	78	6	first	first	ADJ
ijtc-647	78	7	hypothesis	hypothesis	NOUN
ijtc-647	78	8	is	be	AUX
ijtc-647	78	9	developed	develop	VERB
ijtc-647	78	10	that	that	SCONJ
ijtc-647	78	11	:	:	PUNCT
ijtc-647	78	12	h1	h1	NOUN
ijtc-647	78	13	:	:	PUNCT
ijtc-647	78	14	external	external	ADJ
ijtc-647	78	15	audit	audit	NOUN
ijtc-647	78	16	opinion	opinion	NOUN
ijtc-647	78	17	positively	positively	ADV
ijtc-647	78	18	influence	influence	VERB
ijtc-647	78	19	financial	financial	ADJ
ijtc-647	78	20	resource	resource	NOUN
ijtc-647	78	21	management	management	NOUN
ijtc-647	78	22	audit	audit	NOUN
ijtc-647	78	23	committees	committee	NOUN
ijtc-647	78	24	and	and	CCONJ
ijtc-647	78	25	financial	financial	ADJ
ijtc-647	78	26	resource	resource	NOUN
ijtc-647	78	27	management	management	NOUN
ijtc-647	78	28	regulation	regulation	NOUN
ijtc-647	78	29	30	30	NUM
ijtc-647	78	30	of	of	ADP
ijtc-647	78	31	the	the	DET
ijtc-647	78	32	public	public	ADJ
ijtc-647	78	33	finance	finance	NOUN
ijtc-647	78	34	regulations	regulation	NOUN
ijtc-647	78	35	,	,	PUNCT
ijtc-647	78	36	2004	2004	NUM
ijtc-647	78	37	in	in	ADP
ijtc-647	78	38	tanzania	tanzania	PROPN
ijtc-647	78	39	requires	require	VERB
ijtc-647	78	40	each	each	DET
ijtc-647	78	41	public	public	ADJ
ijtc-647	78	42	entity	entity	NOUN
ijtc-647	78	43	to	to	PART
ijtc-647	78	44	establish	establish	VERB
ijtc-647	78	45	an	an	DET
ijtc-647	78	46	ac	ac	PROPN
ijtc-647	78	47	(	(	PUNCT
ijtc-647	78	48	urt,2004	urt,2004	PROPN
ijtc-647	78	49	;	;	PUNCT
ijtc-647	78	50	urt	urt	NOUN
ijtc-647	78	51	,	,	PUNCT
ijtc-647	78	52	2019	2019	NUM
ijtc-647	78	53	)	)	PUNCT
ijtc-647	78	54	.	.	PUNCT
ijtc-647	79	1	regulation	regulation	NOUN
ijtc-647	79	2	31(1	31(1	NUM
ijtc-647	79	3	)	)	PUNCT
ijtc-647	79	4	of	of	ADP
ijtc-647	79	5	the	the	DET
ijtc-647	79	6	public	public	ADJ
ijtc-647	79	7	finance	finance	NOUN
ijtc-647	79	8	regulations	regulation	NOUN
ijtc-647	79	9	(	(	PUNCT
ijtc-647	79	10	2004	2004	NUM
ijtc-647	79	11	)	)	PUNCT
ijtc-647	79	12	requires	require	VERB
ijtc-647	79	13	an	an	DET
ijtc-647	79	14	ac	ac	NOUN
ijtc-647	79	15	to	to	PART
ijtc-647	79	16	consist	consist	VERB
ijtc-647	79	17	of	of	ADP
ijtc-647	79	18	senior	senior	ADJ
ijtc-647	79	19	members	member	NOUN
ijtc-647	79	20	of	of	ADP
ijtc-647	79	21	the	the	DET
ijtc-647	79	22	entity	entity	NOUN
ijtc-647	79	23	who	who	PRON
ijtc-647	79	24	are	be	AUX
ijtc-647	79	25	to	to	PART
ijtc-647	79	26	be	be	AUX
ijtc-647	79	27	selected	select	VERB
ijtc-647	79	28	by	by	ADP
ijtc-647	79	29	the	the	DET
ijtc-647	79	30	entity	entity	NOUN
ijtc-647	79	31	's	's	PART
ijtc-647	79	32	executive	executive	ADJ
ijtc-647	79	33	officers	officer	NOUN
ijtc-647	79	34	,	,	PUNCT
ijtc-647	79	35	and	and	CCONJ
ijtc-647	79	36	one	one	NUM
ijtc-647	79	37	or	or	CCONJ
ijtc-647	79	38	more	more	ADJ
ijtc-647	79	39	members	member	NOUN
ijtc-647	79	40	should	should	AUX
ijtc-647	79	41	be	be	AUX
ijtc-647	79	42	an	an	DET
ijtc-647	79	43	officer	officer	NOUN
ijtc-647	79	44	from	from	ADP
ijtc-647	79	45	outside	outside	ADP
ijtc-647	79	46	the	the	DET
ijtc-647	79	47	entity	entity	NOUN
ijtc-647	79	48	.	.	PUNCT
ijtc-647	80	1	the	the	DET
ijtc-647	80	2	nominated	nominate	VERB
ijtc-647	80	3	ac	ac	PROPN
ijtc-647	80	4	must	must	AUX
ijtc-647	80	5	be	be	AUX
ijtc-647	80	6	between	between	ADP
ijtc-647	80	7	three	three	NUM
ijtc-647	80	8	to	to	PART
ijtc-647	80	9	five	five	NUM
ijtc-647	80	10	members	member	NOUN
ijtc-647	80	11	,	,	PUNCT
ijtc-647	80	12	and	and	CCONJ
ijtc-647	80	13	at	at	ADV
ijtc-647	80	14	least	least	ADJ
ijtc-647	80	15	one	one	NUM
ijtc-647	80	16	of	of	ADP
ijtc-647	80	17	the	the	DET
ijtc-647	80	18	members	member	NOUN
ijtc-647	80	19	should	should	AUX
ijtc-647	80	20	possess	possess	VERB
ijtc-647	80	21	accounting	accounting	NOUN
ijtc-647	80	22	and	and	CCONJ
ijtc-647	80	23	auditing	auditing	NOUN
ijtc-647	80	24	knowledge	knowledge	NOUN
ijtc-647	80	25	.	.	PUNCT
ijtc-647	81	1	moreover	moreover	ADV
ijtc-647	81	2	,	,	PUNCT
ijtc-647	81	3	the	the	DET
ijtc-647	81	4	committee‟s	committee‟s	NOUN
ijtc-647	81	5	primary	primary	ADJ
ijtc-647	81	6	function	function	NOUN
ijtc-647	81	7	is	be	AUX
ijtc-647	81	8	to	to	PART
ijtc-647	81	9	oversee	oversee	VERB
ijtc-647	81	10	public	public	ADJ
ijtc-647	81	11	resources	resource	NOUN
ijtc-647	81	12	,	,	PUNCT
ijtc-647	81	13	good	good	ADJ
ijtc-647	81	14	governance	governance	NOUN
ijtc-647	81	15	,	,	PUNCT
ijtc-647	81	16	risks	risk	NOUN
ijtc-647	81	17	and	and	CCONJ
ijtc-647	81	18	internal	internal	ADJ
ijtc-647	81	19	controls	control	NOUN
ijtc-647	81	20	issues	issue	NOUN
ijtc-647	81	21	.	.	PUNCT
ijtc-647	82	1	it	it	PRON
ijtc-647	82	2	is	be	AUX
ijtc-647	82	3	believed	believe	VERB
ijtc-647	82	4	that	that	SCONJ
ijtc-647	82	5	the	the	DET
ijtc-647	82	6	effectiveness	effectiveness	NOUN
ijtc-647	82	7	and	and	CCONJ
ijtc-647	82	8	efficiency	efficiency	NOUN
ijtc-647	82	9	of	of	ADP
ijtc-647	82	10	these	these	DET
ijtc-647	82	11	audit	audit	NOUN
ijtc-647	82	12	committees	committee	NOUN
ijtc-647	82	13	in	in	ADP
ijtc-647	82	14	public	public	ADJ
ijtc-647	82	15	entities	entity	NOUN
ijtc-647	82	16	will	will	AUX
ijtc-647	82	17	reduce	reduce	VERB
ijtc-647	82	18	money	money	NOUN
ijtc-647	82	19	fraud	fraud	NOUN
ijtc-647	82	20	and	and	CCONJ
ijtc-647	82	21	maintain	maintain	VERB
ijtc-647	82	22	accountability	accountability	NOUN
ijtc-647	82	23	in	in	ADP
ijtc-647	82	24	the	the	DET
ijtc-647	82	25	financial	financial	ADJ
ijtc-647	82	26	resource	resource	NOUN
ijtc-647	82	27	management	management	NOUN
ijtc-647	82	28	in	in	ADP
ijtc-647	82	29	public	public	ADJ
ijtc-647	82	30	entities	entity	NOUN
ijtc-647	82	31	(	(	PUNCT
ijtc-647	82	32	hamid	hamid	PROPN
ijtc-647	82	33	et	et	PROPN
ijtc-647	82	34	al	al	PROPN
ijtc-647	82	35	.	.	PROPN
ijtc-647	82	36	,	,	PUNCT
ijtc-647	82	37	2015	2015	NUM
ijtc-647	82	38	)	)	PUNCT
ijtc-647	82	39	.	.	PUNCT
ijtc-647	83	1	another	another	DET
ijtc-647	83	2	study	study	NOUN
ijtc-647	83	3	by	by	ADP
ijtc-647	83	4	macgregor	macgregor	PROPN
ijtc-647	83	5	(	(	PUNCT
ijtc-647	83	6	2012	2012	NUM
ijtc-647	83	7	)	)	PUNCT
ijtc-647	83	8	highlighted	highlight	VERB
ijtc-647	83	9	that	that	SCONJ
ijtc-647	83	10	the	the	DET
ijtc-647	83	11	effective	effective	ADJ
ijtc-647	83	12	audit	audit	NOUN
ijtc-647	83	13	committee	committee	NOUN
ijtc-647	83	14	minimizes	minimize	VERB
ijtc-647	83	15	deficiencies	deficiency	NOUN
ijtc-647	83	16	and	and	CCONJ
ijtc-647	83	17	efficiently	efficiently	ADV
ijtc-647	83	18	manages	manage	VERB
ijtc-647	83	19	public	public	ADJ
ijtc-647	83	20	resources	resource	NOUN
ijtc-647	83	21	in	in	ADP
ijtc-647	83	22	government	government	NOUN
ijtc-647	83	23	entities	entity	NOUN
ijtc-647	83	24	.	.	PUNCT
ijtc-647	84	1	so	so	ADV
ijtc-647	84	2	,	,	PUNCT
ijtc-647	84	3	the	the	DET
ijtc-647	84	4	study	study	NOUN
ijtc-647	84	5	hypothesized	hypothesize	VERB
ijtc-647	84	6	that	that	SCONJ
ijtc-647	84	7	:	:	PUNCT
ijtc-647	84	8	h2	h2	NOUN
ijtc-647	84	9	:	:	PUNCT
ijtc-647	84	10	there	there	PRON
ijtc-647	84	11	is	be	VERB
ijtc-647	84	12	a	a	DET
ijtc-647	84	13	significant	significant	ADJ
ijtc-647	84	14	relationship	relationship	NOUN
ijtc-647	84	15	between	between	ADP
ijtc-647	84	16	audit	audit	NOUN
ijtc-647	84	17	committees	committee	NOUN
ijtc-647	84	18	and	and	CCONJ
ijtc-647	84	19	financial	financial	ADJ
ijtc-647	84	20	resource	resource	NOUN
ijtc-647	84	21	management	management	NOUN
ijtc-647	84	22	method	method	NOUN
ijtc-647	84	23	data	datum	NOUN
ijtc-647	84	24	source	source	NOUN
ijtc-647	84	25	this	this	DET
ijtc-647	84	26	study	study	NOUN
ijtc-647	84	27	utilizes	utilize	VERB
ijtc-647	84	28	panel	panel	NOUN
ijtc-647	84	29	data	datum	NOUN
ijtc-647	84	30	extracted	extract	VERB
ijtc-647	84	31	from	from	ADP
ijtc-647	84	32	the	the	DET
ijtc-647	84	33	tanzania	tanzania	PROPN
ijtc-647	84	34	controller	controller	NOUN
ijtc-647	84	35	and	and	CCONJ
ijtc-647	84	36	auditor	auditor	NOUN
ijtc-647	84	37	-	-	PUNCT
ijtc-647	84	38	general	general	ADJ
ijtc-647	84	39	audit	audit	NOUN
ijtc-647	84	40	reports	report	VERB
ijtc-647	84	41	for	for	ADP
ijtc-647	84	42	six	six	NUM
ijtc-647	84	43	years	year	NOUN
ijtc-647	84	44	spanning	span	VERB
ijtc-647	84	45	from	from	ADP
ijtc-647	84	46	the	the	DET
ijtc-647	84	47	financial	financial	ADJ
ijtc-647	84	48	year	year	NOUN
ijtc-647	84	49	2014/15	2014/15	NUM
ijtc-647	84	50	to	to	ADP
ijtc-647	84	51	2019/20	2019/20	NUM
ijtc-647	84	52	obtained	obtain	VERB
ijtc-647	84	53	from	from	ADP
ijtc-647	84	54	the	the	DET
ijtc-647	84	55	national	national	ADJ
ijtc-647	84	56	audit	audit	NOUN
ijtc-647	84	57	office	office	NOUN
ijtc-647	84	58	.	.	PUNCT
ijtc-647	85	1	these	these	DET
ijtc-647	85	2	reports	report	NOUN
ijtc-647	85	3	were	be	AUX
ijtc-647	85	4	considered	consider	VERB
ijtc-647	85	5	relevant	relevant	ADJ
ijtc-647	85	6	because	because	SCONJ
ijtc-647	85	7	it	it	PRON
ijtc-647	85	8	contains	contain	VERB
ijtc-647	85	9	data	datum	NOUN
ijtc-647	85	10	on	on	ADP
ijtc-647	85	11	trends	trend	NOUN
ijtc-647	85	12	effect	effect	NOUN
ijtc-647	85	13	of	of	ADP
ijtc-647	85	14	external	external	ADJ
ijtc-647	85	15	audit	audit	NOUN
ijtc-647	85	16	opinions	opinion	NOUN
ijtc-647	85	17	and	and	CCONJ
ijtc-647	85	18	audit	audit	NOUN
ijtc-647	85	19	committees	committee	NOUN
ijtc-647	85	20	on	on	ADP
ijtc-647	85	21	financial	financial	ADJ
ijtc-647	85	22	resource	resource	NOUN
ijtc-647	85	23	management	management	NOUN
ijtc-647	85	24	in	in	ADP
ijtc-647	85	25	public	public	ADJ
ijtc-647	85	26	sector	sector	NOUN
ijtc-647	85	27	entities	entity	NOUN
ijtc-647	85	28	mwombeki	mwombeki	VERB
ijtc-647	85	29	42	42	NUM
ijtc-647	85	30	|	|	ADV
ijtc-647	85	31	ilomata	ilomata	PROPN
ijtc-647	85	32	international	international	ADJ
ijtc-647	85	33	journal	journal	NOUN
ijtc-647	85	34	of	of	ADP
ijtc-647	85	35	tax	tax	PROPN
ijtc-647	85	36	&	&	CCONJ
ijtc-647	85	37	accounting	accounting	PROPN
ijtc-647	85	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-647	85	39	of	of	ADP
ijtc-647	85	40	audit	audit	NOUN
ijtc-647	85	41	opinions	opinion	NOUN
ijtc-647	85	42	issued	issue	VERB
ijtc-647	85	43	to	to	ADP
ijtc-647	85	44	public	public	ADJ
ijtc-647	85	45	entities	entity	NOUN
ijtc-647	85	46	,	,	PUNCT
ijtc-647	85	47	internal	internal	ADJ
ijtc-647	85	48	controls	control	NOUN
ijtc-647	85	49	,	,	PUNCT
ijtc-647	85	50	corporate	corporate	ADJ
ijtc-647	85	51	governance	governance	NOUN
ijtc-647	85	52	issues	issue	NOUN
ijtc-647	85	53	such	such	ADJ
ijtc-647	85	54	as	as	ADP
ijtc-647	85	55	internal	internal	ADJ
ijtc-647	85	56	audit	audit	NOUN
ijtc-647	85	57	,	,	PUNCT
ijtc-647	85	58	audit	audit	NOUN
ijtc-647	85	59	committees	committee	NOUN
ijtc-647	85	60	,	,	PUNCT
ijtc-647	85	61	governing	governing	NOUN
ijtc-647	85	62	and	and	CCONJ
ijtc-647	85	63	advisory	advisory	ADJ
ijtc-647	85	64	boards	board	NOUN
ijtc-647	85	65	,	,	PUNCT
ijtc-647	85	66	budget	budget	NOUN
ijtc-647	85	67	issues	issue	NOUN
ijtc-647	85	68	and	and	CCONJ
ijtc-647	85	69	weaknesses	weakness	NOUN
ijtc-647	85	70	of	of	ADP
ijtc-647	85	71	audit	audit	NOUN
ijtc-647	85	72	committees	committee	NOUN
ijtc-647	85	73	(	(	PUNCT
ijtc-647	85	74	cag	cag	PROPN
ijtc-647	85	75	,	,	PUNCT
ijtc-647	85	76	2018	2018	NUM
ijtc-647	85	77	)	)	PUNCT
ijtc-647	85	78	.	.	PUNCT
ijtc-647	86	1	these	these	DET
ijtc-647	86	2	reports	report	NOUN
ijtc-647	86	3	have	have	AUX
ijtc-647	86	4	been	be	AUX
ijtc-647	86	5	used	use	VERB
ijtc-647	86	6	to	to	PART
ijtc-647	86	7	assess	assess	VERB
ijtc-647	86	8	whether	whether	SCONJ
ijtc-647	86	9	public	public	ADJ
ijtc-647	86	10	financial	financial	ADJ
ijtc-647	86	11	resources	resource	NOUN
ijtc-647	86	12	have	have	AUX
ijtc-647	86	13	been	be	AUX
ijtc-647	86	14	well	well	ADV
ijtc-647	86	15	utilized	utilize	VERB
ijtc-647	86	16	and	and	CCONJ
ijtc-647	86	17	managed	manage	VERB
ijtc-647	86	18	(	(	PUNCT
ijtc-647	86	19	alcaide	alcaide	PROPN
ijtc-647	86	20	muñoz	muñoz	PROPN
ijtc-647	86	21	et	et	PROPN
ijtc-647	86	22	al	al	PROPN
ijtc-647	86	23	.	.	PROPN
ijtc-647	86	24	,	,	PUNCT
ijtc-647	86	25	2017	2017	NUM
ijtc-647	86	26	)	)	PUNCT
ijtc-647	86	27	.	.	PUNCT
ijtc-647	87	1	to	to	PART
ijtc-647	87	2	minimize	minimize	VERB
ijtc-647	87	3	the	the	DET
ijtc-647	87	4	endogeneity	endogeneity	NOUN
ijtc-647	87	5	problem	problem	NOUN
ijtc-647	87	6	,	,	PUNCT
ijtc-647	87	7	some	some	DET
ijtc-647	87	8	data	datum	NOUN
ijtc-647	87	9	that	that	PRON
ijtc-647	87	10	were	be	AUX
ijtc-647	87	11	not	not	PART
ijtc-647	87	12	available	available	ADJ
ijtc-647	87	13	on	on	ADP
ijtc-647	87	14	the	the	DET
ijtc-647	87	15	website	website	NOUN
ijtc-647	87	16	and	and	CCONJ
ijtc-647	87	17	were	be	AUX
ijtc-647	87	18	found	find	VERB
ijtc-647	87	19	by	by	ADP
ijtc-647	87	20	researchers	researcher	NOUN
ijtc-647	87	21	to	to	PART
ijtc-647	87	22	be	be	AUX
ijtc-647	87	23	more	more	ADV
ijtc-647	87	24	valuable	valuable	ADJ
ijtc-647	87	25	were	be	AUX
ijtc-647	87	26	provided	provide	VERB
ijtc-647	87	27	by	by	ADP
ijtc-647	87	28	specific	specific	ADJ
ijtc-647	87	29	officers	officer	NOUN
ijtc-647	87	30	from	from	ADP
ijtc-647	87	31	the	the	DET
ijtc-647	87	32	national	national	ADJ
ijtc-647	87	33	audit	audit	NOUN
ijtc-647	87	34	and	and	CCONJ
ijtc-647	87	35	those	those	PRON
ijtc-647	87	36	from	from	ADP
ijtc-647	87	37	the	the	DET
ijtc-647	87	38	respective	respective	ADJ
ijtc-647	87	39	public	public	ADJ
ijtc-647	87	40	entities	entity	NOUN
ijtc-647	87	41	.	.	PUNCT
ijtc-647	88	1	however	however	ADV
ijtc-647	88	2	,	,	PUNCT
ijtc-647	88	3	the	the	DET
ijtc-647	88	4	public	public	ADJ
ijtc-647	88	5	entity	entity	NOUN
ijtc-647	88	6	that	that	PRON
ijtc-647	88	7	found	find	VERB
ijtc-647	88	8	it	it	PRON
ijtc-647	88	9	difficult	difficult	ADJ
ijtc-647	88	10	to	to	PART
ijtc-647	88	11	obtain	obtain	VERB
ijtc-647	88	12	some	some	DET
ijtc-647	88	13	information	information	NOUN
ijtc-647	88	14	on	on	ADP
ijtc-647	88	15	study	study	NOUN
ijtc-647	88	16	variables	variable	NOUN
ijtc-647	88	17	was	be	AUX
ijtc-647	88	18	dropped	drop	VERB
ijtc-647	88	19	from	from	ADP
ijtc-647	88	20	the	the	DET
ijtc-647	88	21	study	study	NOUN
ijtc-647	88	22	.	.	PUNCT
ijtc-647	89	1	study	study	NOUN
ijtc-647	89	2	design	design	NOUN
ijtc-647	89	3	and	and	CCONJ
ijtc-647	89	4	sampling	sample	VERB
ijtc-647	89	5	descriptive	descriptive	ADJ
ijtc-647	89	6	design	design	NOUN
ijtc-647	89	7	is	be	AUX
ijtc-647	89	8	used	use	VERB
ijtc-647	89	9	since	since	SCONJ
ijtc-647	89	10	the	the	DET
ijtc-647	89	11	core	core	NOUN
ijtc-647	89	12	intention	intention	NOUN
ijtc-647	89	13	of	of	ADP
ijtc-647	89	14	this	this	DET
ijtc-647	89	15	study	study	NOUN
ijtc-647	89	16	is	be	AUX
ijtc-647	89	17	grounded	ground	VERB
ijtc-647	89	18	in	in	ADP
ijtc-647	89	19	describing	describe	VERB
ijtc-647	89	20	the	the	DET
ijtc-647	89	21	situation	situation	NOUN
ijtc-647	89	22	of	of	ADP
ijtc-647	89	23	resource	resource	NOUN
ijtc-647	89	24	management	management	NOUN
ijtc-647	89	25	based	base	VERB
ijtc-647	89	26	on	on	ADP
ijtc-647	89	27	auditor‟s	auditor‟s	PROPN
ijtc-647	89	28	reports	report	NOUN
ijtc-647	89	29	(	(	PUNCT
ijtc-647	89	30	affandi	affandi	NOUN
ijtc-647	89	31	et	et	PROPN
ijtc-647	89	32	al	al	PROPN
ijtc-647	89	33	.	.	PROPN
ijtc-647	89	34	,	,	PUNCT
ijtc-647	89	35	2020	2020	NUM
ijtc-647	89	36	)	)	PUNCT
ijtc-647	89	37	.	.	PUNCT
ijtc-647	90	1	the	the	DET
ijtc-647	90	2	selection	selection	NOUN
ijtc-647	90	3	of	of	ADP
ijtc-647	90	4	public	public	ADJ
ijtc-647	90	5	entities	entity	NOUN
ijtc-647	90	6	involved	involve	VERB
ijtc-647	90	7	in	in	ADP
ijtc-647	90	8	this	this	DET
ijtc-647	90	9	study	study	NOUN
ijtc-647	90	10	followed	follow	VERB
ijtc-647	90	11	a	a	DET
ijtc-647	90	12	multi	multi	ADJ
ijtc-647	90	13	-	-	ADJ
ijtc-647	90	14	stage	stage	ADJ
ijtc-647	90	15	sampling	sampling	NOUN
ijtc-647	90	16	technique	technique	NOUN
ijtc-647	90	17	.	.	PUNCT
ijtc-647	91	1	at	at	ADP
ijtc-647	91	2	first	first	ADV
ijtc-647	91	3	,	,	PUNCT
ijtc-647	91	4	purposeful	purposeful	ADJ
ijtc-647	91	5	sampling	sampling	NOUN
ijtc-647	91	6	was	be	AUX
ijtc-647	91	7	used	use	VERB
ijtc-647	91	8	(	(	PUNCT
ijtc-647	91	9	miloane	miloane	ADJ
ijtc-647	91	10	,	,	PUNCT
ijtc-647	91	11	2021	2021	NUM
ijtc-647	91	12	)	)	PUNCT
ijtc-647	91	13	to	to	PART
ijtc-647	91	14	select	select	VERB
ijtc-647	91	15	all	all	PRON
ijtc-647	91	16	audited	audit	VERB
ijtc-647	91	17	public	public	ADJ
ijtc-647	91	18	entities	entity	NOUN
ijtc-647	91	19	for	for	ADP
ijtc-647	91	20	2014/15	2014/15	NUM
ijtc-647	91	21	to	to	ADP
ijtc-647	91	22	2019/20	2019/20	NUM
ijtc-647	91	23	involving	involve	VERB
ijtc-647	91	24	government	government	NOUN
ijtc-647	91	25	corporations	corporation	NOUN
ijtc-647	91	26	,	,	PUNCT
ijtc-647	91	27	government	government	NOUN
ijtc-647	91	28	higher	high	ADJ
ijtc-647	91	29	learning	learn	VERB
ijtc-647	91	30	institutions	institution	NOUN
ijtc-647	91	31	and	and	CCONJ
ijtc-647	91	32	local	local	ADJ
ijtc-647	91	33	government	government	NOUN
ijtc-647	91	34	authorities	authority	NOUN
ijtc-647	91	35	.	.	PUNCT
ijtc-647	92	1	secondly	secondly	ADV
ijtc-647	92	2	,	,	PUNCT
ijtc-647	92	3	stratified	stratified	ADJ
ijtc-647	92	4	sampling	sampling	NOUN
ijtc-647	92	5	was	be	AUX
ijtc-647	92	6	used	use	VERB
ijtc-647	92	7	to	to	PART
ijtc-647	92	8	determine	determine	VERB
ijtc-647	92	9	the	the	DET
ijtc-647	92	10	representative	representative	ADJ
ijtc-647	92	11	sample	sample	NOUN
ijtc-647	92	12	from	from	ADP
ijtc-647	92	13	each	each	DET
ijtc-647	92	14	stratum	stratum	NOUN
ijtc-647	92	15	(	(	PUNCT
ijtc-647	92	16	etikan	etikan	PROPN
ijtc-647	92	17	&	&	CCONJ
ijtc-647	92	18	bala	bala	PROPN
ijtc-647	92	19	,	,	PUNCT
ijtc-647	92	20	2017	2017	NUM
ijtc-647	92	21	)	)	PUNCT
ijtc-647	92	22	in	in	ADP
ijtc-647	92	23	the	the	DET
ijtc-647	92	24	three	three	NUM
ijtc-647	92	25	groups	group	NOUN
ijtc-647	92	26	of	of	ADP
ijtc-647	92	27	government	government	NOUN
ijtc-647	92	28	entities	entity	NOUN
ijtc-647	92	29	.	.	PUNCT
ijtc-647	93	1	thirdly	thirdly	ADV
ijtc-647	93	2	,	,	PUNCT
ijtc-647	93	3	systematic	systematic	ADJ
ijtc-647	93	4	random	random	ADJ
ijtc-647	93	5	sampling	sampling	NOUN
ijtc-647	93	6	was	be	AUX
ijtc-647	93	7	then	then	ADV
ijtc-647	93	8	applied	apply	VERB
ijtc-647	93	9	to	to	PART
ijtc-647	93	10	select	select	VERB
ijtc-647	93	11	individual	individual	ADJ
ijtc-647	93	12	public	public	ADJ
ijtc-647	93	13	entities	entity	NOUN
ijtc-647	93	14	from	from	ADP
ijtc-647	93	15	the	the	DET
ijtc-647	93	16	three	three	NUM
ijtc-647	93	17	identified	identify	VERB
ijtc-647	93	18	strata	strata	NOUN
ijtc-647	93	19	for	for	ADP
ijtc-647	93	20	further	further	ADJ
ijtc-647	93	21	analysis	analysis	NOUN
ijtc-647	93	22	.	.	PUNCT
ijtc-647	94	1	sample	sample	NOUN
ijtc-647	94	2	size	size	NOUN
ijtc-647	94	3	a	a	DET
ijtc-647	94	4	total	total	NOUN
ijtc-647	94	5	of	of	ADP
ijtc-647	94	6	230	230	NUM
ijtc-647	94	7	public	public	ADJ
ijtc-647	94	8	entities	entity	NOUN
ijtc-647	94	9	were	be	AUX
ijtc-647	94	10	taken	take	VERB
ijtc-647	94	11	as	as	ADP
ijtc-647	94	12	a	a	DET
ijtc-647	94	13	sample	sample	NOUN
ijtc-647	94	14	size	size	NOUN
ijtc-647	94	15	for	for	ADP
ijtc-647	94	16	this	this	DET
ijtc-647	94	17	study	study	NOUN
ijtc-647	94	18	.	.	PUNCT
ijtc-647	95	1	these	these	DET
ijtc-647	95	2	public	public	ADJ
ijtc-647	95	3	entities	entity	NOUN
ijtc-647	95	4	include	include	VERB
ijtc-647	95	5	106	106	NUM
ijtc-647	95	6	public	public	ADJ
ijtc-647	95	7	boards	board	NOUN
ijtc-647	95	8	,	,	PUNCT
ijtc-647	95	9	institutions	institution	NOUN
ijtc-647	95	10	,	,	PUNCT
ijtc-647	95	11	corporations	corporation	NOUN
ijtc-647	95	12	and	and	CCONJ
ijtc-647	95	13	agencies	agency	NOUN
ijtc-647	95	14	(	(	PUNCT
ijtc-647	95	15	public	public	PROPN
ijtc-647	95	16	bica	bica	PROPN
ijtc-647	95	17	)	)	PUNCT
ijtc-647	95	18	,	,	PUNCT
ijtc-647	95	19	30	30	NUM
ijtc-647	95	20	higher	high	ADJ
ijtc-647	95	21	learning	learn	VERB
ijtc-647	95	22	institutions	institution	NOUN
ijtc-647	95	23	(	(	PUNCT
ijtc-647	95	24	hlis	hlis	PROPN
ijtc-647	95	25	)	)	PUNCT
ijtc-647	95	26	and	and	CCONJ
ijtc-647	95	27	94	94	NUM
ijtc-647	95	28	regional	regional	ADJ
ijtc-647	95	29	secretariat	secretariat	NOUN
ijtc-647	95	30	and	and	CCONJ
ijtc-647	95	31	local	local	ADJ
ijtc-647	95	32	government	government	NOUN
ijtc-647	95	33	authorities	authority	NOUN
ijtc-647	95	34	(	(	PUNCT
ijtc-647	95	35	rs	rs	NOUN
ijtc-647	95	36	and	and	CCONJ
ijtc-647	95	37	lgas	lgas	NOUN
ijtc-647	95	38	)	)	PUNCT
ijtc-647	95	39	.	.	PUNCT
ijtc-647	96	1	the	the	DET
ijtc-647	96	2	sample	sample	NOUN
ijtc-647	96	3	size	size	NOUN
ijtc-647	96	4	was	be	AUX
ijtc-647	96	5	determined	determine	VERB
ijtc-647	96	6	following	follow	VERB
ijtc-647	96	7	yamane	yamane	PROPN
ijtc-647	96	8	(	(	PUNCT
ijtc-647	96	9	1967	1967	NUM
ijtc-647	96	10	)	)	PUNCT
ijtc-647	96	11	formula	formula	NOUN
ijtc-647	96	12	given	give	VERB
ijtc-647	96	13	by	by	ADP
ijtc-647	96	14	equation1	equation1	PROPN
ijtc-647	96	15	.	.	PUNCT
ijtc-647	97	1	where	where	SCONJ
ijtc-647	97	2	n	n	PRON
ijtc-647	97	3	is	be	AUX
ijtc-647	97	4	a	a	DET
ijtc-647	97	5	sample	sample	NOUN
ijtc-647	97	6	size	size	NOUN
ijtc-647	97	7	,	,	PUNCT
ijtc-647	97	8	n	n	X
ijtc-647	97	9	is	be	AUX
ijtc-647	97	10	the	the	DET
ijtc-647	97	11	population	population	NOUN
ijtc-647	97	12	size	size	NOUN
ijtc-647	97	13	,	,	PUNCT
ijtc-647	97	14	e	e	X
ijtc-647	97	15	is	be	AUX
ijtc-647	97	16	the	the	DET
ijtc-647	97	17	significance	significance	NOUN
ijtc-647	97	18	level	level	NOUN
ijtc-647	97	19	.	.	PUNCT
ijtc-647	98	1	the	the	DET
ijtc-647	98	2	population	population	NOUN
ijtc-647	98	3	of	of	ADP
ijtc-647	98	4	public	public	ADJ
ijtc-647	98	5	entities	entity	NOUN
ijtc-647	98	6	identified	identify	VERB
ijtc-647	98	7	was	be	AUX
ijtc-647	98	8	536	536	NUM
ijtc-647	98	9	of	of	ADP
ijtc-647	98	10	which	which	PRON
ijtc-647	98	11	247	247	NUM
ijtc-647	98	12	were	be	AUX
ijtc-647	98	13	public	public	ADJ
ijtc-647	98	14	bica	bica	PROPN
ijtc-647	98	15	,	,	PUNCT
ijtc-647	98	16	70	70	NUM
ijtc-647	98	17	were	be	AUX
ijtc-647	98	18	hlis	hlis	NOUN
ijtc-647	98	19	and	and	CCONJ
ijtc-647	98	20	219	219	NUM
ijtc-647	98	21	were	be	AUX
ijtc-647	98	22	rs	rs	ADJ
ijtc-647	98	23	and	and	CCONJ
ijtc-647	98	24	lgas	lgas	NOUN
ijtc-647	98	25	.	.	PUNCT
ijtc-647	99	1	using	use	VERB
ijtc-647	99	2	a	a	DET
ijtc-647	99	3	5	5	NUM
ijtc-647	99	4	%	%	NOUN
ijtc-647	99	5	significance	significance	NOUN
ijtc-647	99	6	level	level	NOUN
ijtc-647	99	7	,	,	PUNCT
ijtc-647	99	8	a	a	DET
ijtc-647	99	9	sample	sample	NOUN
ijtc-647	99	10	size	size	NOUN
ijtc-647	99	11	of	of	ADP
ijtc-647	99	12	230	230	NUM
ijtc-647	99	13	public	public	ADJ
ijtc-647	99	14	entities	entity	NOUN
ijtc-647	99	15	was	be	AUX
ijtc-647	99	16	chosen	choose	VERB
ijtc-647	99	17	.	.	PUNCT
ijtc-647	100	1	a	a	DET
ijtc-647	100	2	sampling	sample	VERB
ijtc-647	100	3	fraction	fraction	NOUN
ijtc-647	100	4	was	be	AUX
ijtc-647	100	5	developed	develop	VERB
ijtc-647	100	6	to	to	PART
ijtc-647	100	7	get	get	VERB
ijtc-647	100	8	a	a	DET
ijtc-647	100	9	representative	representative	ADJ
ijtc-647	100	10	sample	sample	NOUN
ijtc-647	100	11	from	from	ADP
ijtc-647	100	12	each	each	DET
ijtc-647	100	13	stratum	stratum	NOUN
ijtc-647	100	14	as	as	SCONJ
ijtc-647	100	15	indicated	indicate	VERB
ijtc-647	100	16	in	in	ADP
ijtc-647	100	17	table	table	NOUN
ijtc-647	100	18	1	1	NUM
ijtc-647	100	19	.	.	PUNCT
ijtc-647	100	20	table	table	NOUN
ijtc-647	100	21	1	1	NUM
ijtc-647	100	22	:	:	PUNCT
ijtc-647	100	23	sample	sample	NOUN
ijtc-647	100	24	size	size	NOUN
ijtc-647	100	25	determination	determination	NOUN
ijtc-647	100	26	public	public	ADJ
ijtc-647	100	27	entities	entity	NOUN
ijtc-647	100	28	population	population	NOUN
ijtc-647	100	29	sample	sample	NOUN
ijtc-647	100	30	percent	percent	NOUN
ijtc-647	100	31	a	a	DET
ijtc-647	100	32	public	public	ADJ
ijtc-647	100	33	corporations	corporation	NOUN
ijtc-647	100	34	,	,	PUNCT
ijtc-647	100	35	board	board	NOUN
ijtc-647	100	36	,	,	PUNCT
ijtc-647	100	37	institutions	institution	NOUN
ijtc-647	100	38	and	and	CCONJ
ijtc-647	100	39	agencies	agency	NOUN
ijtc-647	100	40	247	247	NUM
ijtc-647	100	41	106	106	NUM
ijtc-647	100	42	46.1	46.1	NUM
ijtc-647	100	43	higher	high	ADJ
ijtc-647	100	44	learning	learn	VERB
ijtc-647	100	45	institutions	institution	NOUN
ijtc-647	100	46	70	70	NUM
ijtc-647	100	47	30	30	NUM
ijtc-647	100	48	13.0	13.0	NUM
ijtc-647	100	49	regional	regional	ADJ
ijtc-647	100	50	secretariats	secretariat	NOUN
ijtc-647	100	51	and	and	CCONJ
ijtc-647	100	52	local	local	ADJ
ijtc-647	100	53	government	government	NOUN
ijtc-647	100	54	authorities	authority	NOUN
ijtc-647	100	55	219	219	NUM
ijtc-647	100	56	94	94	NUM
ijtc-647	100	57	40.9	40.9	NUM
ijtc-647	100	58	total	total	NOUN
ijtc-647	100	59	536	536	NUM
ijtc-647	100	60	230	230	NUM
ijtc-647	100	61	100	100	NUM
ijtc-647	100	62	source	source	NOUN
ijtc-647	100	63	:	:	PUNCT
ijtc-647	100	64	author	author	NOUN
ijtc-647	100	65	computation	computation	NOUN
ijtc-647	100	66	(	(	PUNCT
ijtc-647	100	67	2022	2022	NUM
ijtc-647	100	68	)	)	PUNCT
ijtc-647	100	69	effect	effect	NOUN
ijtc-647	100	70	of	of	ADP
ijtc-647	100	71	external	external	ADJ
ijtc-647	100	72	audit	audit	NOUN
ijtc-647	100	73	opinions	opinion	NOUN
ijtc-647	100	74	and	and	CCONJ
ijtc-647	100	75	audit	audit	NOUN
ijtc-647	100	76	committees	committee	NOUN
ijtc-647	100	77	on	on	ADP
ijtc-647	100	78	financial	financial	ADJ
ijtc-647	100	79	resource	resource	NOUN
ijtc-647	100	80	management	management	NOUN
ijtc-647	100	81	in	in	ADP
ijtc-647	100	82	public	public	ADJ
ijtc-647	100	83	sector	sector	NOUN
ijtc-647	100	84	entities	entity	NOUN
ijtc-647	100	85	mwombeki	mwombeki	VERB
ijtc-647	100	86	43	43	NUM
ijtc-647	101	1	|	|	ADV
ijtc-647	101	2	ilomata	ilomata	PROPN
ijtc-647	101	3	international	international	ADJ
ijtc-647	101	4	journal	journal	NOUN
ijtc-647	101	5	of	of	ADP
ijtc-647	101	6	tax	tax	PROPN
ijtc-647	101	7	&	&	CCONJ
ijtc-647	101	8	accounting	accounting	PROPN
ijtc-647	101	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-647	101	10	data	datum	NOUN
ijtc-647	101	11	analysis	analysis	NOUN
ijtc-647	101	12	pearson	pearson	PROPN
ijtc-647	101	13	test	test	NOUN
ijtc-647	101	14	was	be	AUX
ijtc-647	101	15	used	use	VERB
ijtc-647	101	16	to	to	PART
ijtc-647	101	17	test	test	VERB
ijtc-647	101	18	multicollinearity	multicollinearity	NOUN
ijtc-647	101	19	between	between	ADP
ijtc-647	101	20	independent	independent	ADJ
ijtc-647	101	21	and	and	CCONJ
ijtc-647	101	22	unobservable	unobservable	ADJ
ijtc-647	101	23	variables	variable	NOUN
ijtc-647	101	24	to	to	PART
ijtc-647	101	25	see	see	VERB
ijtc-647	101	26	whether	whether	SCONJ
ijtc-647	101	27	there	there	PRON
ijtc-647	101	28	is	be	VERB
ijtc-647	101	29	autocorrelation	autocorrelation	NOUN
ijtc-647	101	30	.	.	PUNCT
ijtc-647	102	1	if	if	SCONJ
ijtc-647	102	2	there	there	PRON
ijtc-647	102	3	is	be	VERB
ijtc-647	102	4	multicollinearity	multicollinearity	NOUN
ijtc-647	102	5	,	,	PUNCT
ijtc-647	102	6	it	it	PRON
ijtc-647	102	7	means	mean	VERB
ijtc-647	102	8	the	the	DET
ijtc-647	102	9	results	result	NOUN
ijtc-647	102	10	are	be	AUX
ijtc-647	102	11	biased	bias	VERB
ijtc-647	102	12	(	(	PUNCT
ijtc-647	102	13	disatnik	disatnik	X
ijtc-647	102	14	&	&	CCONJ
ijtc-647	102	15	sivan	sivan	PROPN
ijtc-647	102	16	,	,	PUNCT
ijtc-647	102	17	2016	2016	NUM
ijtc-647	102	18	)	)	PUNCT
ijtc-647	102	19	.	.	PUNCT
ijtc-647	103	1	also	also	ADV
ijtc-647	103	2	,	,	PUNCT
ijtc-647	103	3	the	the	DET
ijtc-647	103	4	hausman	hausman	ADJ
ijtc-647	103	5	test	test	NOUN
ijtc-647	103	6	was	be	AUX
ijtc-647	103	7	done	do	VERB
ijtc-647	103	8	to	to	PART
ijtc-647	103	9	decide	decide	VERB
ijtc-647	103	10	the	the	DET
ijtc-647	103	11	method	method	NOUN
ijtc-647	103	12	of	of	ADP
ijtc-647	103	13	analysis	analysis	NOUN
ijtc-647	103	14	between	between	ADP
ijtc-647	103	15	the	the	DET
ijtc-647	103	16	fixed	fix	VERB
ijtc-647	103	17	effect	effect	NOUN
ijtc-647	103	18	model	model	NOUN
ijtc-647	103	19	(	(	PUNCT
ijtc-647	103	20	fem	fem	NOUN
ijtc-647	103	21	)	)	PUNCT
ijtc-647	103	22	and	and	CCONJ
ijtc-647	103	23	random	random	ADJ
ijtc-647	103	24	effect	effect	NOUN
ijtc-647	103	25	model	model	NOUN
ijtc-647	103	26	(	(	PUNCT
ijtc-647	103	27	rem	rem	NOUN
ijtc-647	103	28	)	)	PUNCT
ijtc-647	103	29	.	.	PUNCT
ijtc-647	104	1	the	the	DET
ijtc-647	104	2	null	null	ADJ
ijtc-647	104	3	hypothesis	hypothesis	NOUN
ijtc-647	104	4	was	be	AUX
ijtc-647	104	5	rem	rem	VERB
ijtc-647	104	6	is	be	AUX
ijtc-647	104	7	appropriate	appropriate	ADJ
ijtc-647	104	8	,	,	PUNCT
ijtc-647	104	9	and	and	CCONJ
ijtc-647	104	10	the	the	DET
ijtc-647	104	11	alternative	alternative	ADJ
ijtc-647	104	12	hypothesis	hypothesis	NOUN
ijtc-647	104	13	was	be	AUX
ijtc-647	104	14	that	that	SCONJ
ijtc-647	104	15	fem	fem	NOUN
ijtc-647	104	16	is	be	AUX
ijtc-647	104	17	appropriate	appropriate	ADJ
ijtc-647	104	18	(	(	PUNCT
ijtc-647	104	19	amini	amini	PROPN
ijtc-647	104	20	et	et	PROPN
ijtc-647	104	21	al	al	PROPN
ijtc-647	104	22	.	.	PROPN
ijtc-647	104	23	,	,	PUNCT
ijtc-647	104	24	2012	2012	NUM
ijtc-647	104	25	)	)	PUNCT
ijtc-647	104	26	.	.	PUNCT
ijtc-647	105	1	after	after	ADP
ijtc-647	105	2	running	run	VERB
ijtc-647	105	3	the	the	DET
ijtc-647	105	4	hausman	hausman	ADJ
ijtc-647	105	5	test	test	NOUN
ijtc-647	105	6	,	,	PUNCT
ijtc-647	105	7	the	the	DET
ijtc-647	105	8	null	null	ADJ
ijtc-647	105	9	hypothesis	hypothesis	NOUN
ijtc-647	105	10	was	be	AUX
ijtc-647	105	11	rejected	reject	VERB
ijtc-647	105	12	,	,	PUNCT
ijtc-647	105	13	and	and	CCONJ
ijtc-647	105	14	fem	fem	NOUN
ijtc-647	105	15	was	be	AUX
ijtc-647	105	16	found	find	VERB
ijtc-647	105	17	suitable	suitable	ADJ
ijtc-647	105	18	for	for	ADP
ijtc-647	105	19	this	this	DET
ijtc-647	105	20	study	study	NOUN
ijtc-647	105	21	.	.	PUNCT
ijtc-647	106	1	the	the	DET
ijtc-647	106	2	study‟s	study‟s	ADJ
ijtc-647	106	3	independent	independent	ADJ
ijtc-647	106	4	variables	variable	NOUN
ijtc-647	106	5	are	be	AUX
ijtc-647	106	6	external	external	ADJ
ijtc-647	106	7	audit	audit	NOUN
ijtc-647	106	8	opinions	opinion	NOUN
ijtc-647	106	9	(	(	PUNCT
ijtc-647	106	10	eao	eao	ADJ
ijtc-647	106	11	)	)	PUNCT
ijtc-647	106	12	and	and	CCONJ
ijtc-647	106	13	audit	audit	NOUN
ijtc-647	106	14	committees	committee	NOUN
ijtc-647	106	15	(	(	PUNCT
ijtc-647	106	16	ac	ac	PROPN
ijtc-647	106	17	)	)	PUNCT
ijtc-647	106	18	.	.	PUNCT
ijtc-647	107	1	all	all	DET
ijtc-647	107	2	these	these	DET
ijtc-647	107	3	variables	variable	NOUN
ijtc-647	107	4	were	be	AUX
ijtc-647	107	5	used	use	VERB
ijtc-647	107	6	to	to	PART
ijtc-647	107	7	test	test	VERB
ijtc-647	107	8	two	two	NUM
ijtc-647	107	9	developed	developed	ADJ
ijtc-647	107	10	hypotheses	hypothesis	NOUN
ijtc-647	107	11	using	use	VERB
ijtc-647	107	12	fem	fem	NOUN
ijtc-647	107	13	.	.	PUNCT
ijtc-647	108	1	the	the	DET
ijtc-647	108	2	following	follow	VERB
ijtc-647	108	3	model	model	NOUN
ijtc-647	108	4	was	be	AUX
ijtc-647	108	5	used	use	VERB
ijtc-647	108	6	to	to	PART
ijtc-647	108	7	explore	explore	VERB
ijtc-647	108	8	the	the	DET
ijtc-647	108	9	influence	influence	NOUN
ijtc-647	108	10	of	of	ADP
ijtc-647	108	11	eao	eao	PROPN
ijtc-647	108	12	and	and	CCONJ
ijtc-647	108	13	ac	ac	VERB
ijtc-647	108	14	on	on	ADP
ijtc-647	108	15	financial	financial	ADJ
ijtc-647	108	16	resource	resource	NOUN
ijtc-647	108	17	management	management	NOUN
ijtc-647	108	18	in	in	ADP
ijtc-647	108	19	government	government	NOUN
ijtc-647	108	20	entities	entity	NOUN
ijtc-647	108	21	in	in	ADP
ijtc-647	108	22	tanzania	tanzania	PROPN
ijtc-647	108	23	.	.	PUNCT
ijtc-647	109	1	where	where	SCONJ
ijtc-647	109	2	;	;	PUNCT
ijtc-647	109	3	frm	frm	PROPN
ijtc-647	109	4	is	be	AUX
ijtc-647	109	5	financial	financial	ADJ
ijtc-647	109	6	resource	resource	NOUN
ijtc-647	109	7	management	management	NOUN
ijtc-647	109	8	proxied	proxie	VERB
ijtc-647	109	9	by	by	ADP
ijtc-647	109	10	operating	operate	VERB
ijtc-647	109	11	expenses	expense	NOUN
ijtc-647	109	12	ratio	ratio	NOUN
ijtc-647	109	13	,	,	PUNCT
ijtc-647	109	14	eao	eao	PROPN
ijtc-647	109	15	is	be	AUX
ijtc-647	109	16	external	external	ADJ
ijtc-647	109	17	audit	audit	NOUN
ijtc-647	109	18	opinions	opinion	NOUN
ijtc-647	109	19	measured	measure	VERB
ijtc-647	109	20	by	by	ADP
ijtc-647	109	21	the	the	DET
ijtc-647	109	22	kind	kind	NOUN
ijtc-647	109	23	of	of	ADP
ijtc-647	109	24	ao	ao	PROPN
ijtc-647	109	25	drawn	draw	VERB
ijtc-647	109	26	in	in	ADP
ijtc-647	109	27	six	six	NUM
ijtc-647	109	28	financial	financial	ADJ
ijtc-647	109	29	years	year	NOUN
ijtc-647	109	30	.	.	PUNCT
ijtc-647	110	1	ac	ac	PROPN
ijtc-647	110	2	audit	audit	NOUN
ijtc-647	110	3	committees	committee	NOUN
ijtc-647	110	4	measured	measure	VERB
ijtc-647	110	5	by	by	ADP
ijtc-647	110	6	frequency	frequency	NOUN
ijtc-647	110	7	of	of	ADP
ijtc-647	110	8	weaknesses	weakness	NOUN
ijtc-647	110	9	reported	report	VERB
ijtc-647	110	10	in	in	ADP
ijtc-647	110	11	public	public	ADJ
ijtc-647	110	12	entities	entity	NOUN
ijtc-647	110	13	appeared	appear	VERB
ijtc-647	110	14	in	in	ADP
ijtc-647	110	15	six	six	NUM
ijtc-647	110	16	financial	financial	ADJ
ijtc-647	110	17	years	year	NOUN
ijtc-647	110	18	,	,	PUNCT
ijtc-647	110	19	is	be	AUX
ijtc-647	110	20	a	a	DET
ijtc-647	110	21	constant	constant	ADJ
ijtc-647	110	22	term	term	NOUN
ijtc-647	110	23	,	,	PUNCT
ijtc-647	110	24	and	and	CCONJ
ijtc-647	110	25	are	be	AUX
ijtc-647	110	26	coefficients	coefficient	NOUN
ijtc-647	110	27	and	and	CCONJ
ijtc-647	110	28	ɛ	ɛ	PROPN
ijtc-647	110	29	is	be	AUX
ijtc-647	110	30	an	an	DET
ijtc-647	110	31	error	error	NOUN
ijtc-647	110	32	term	term	NOUN
ijtc-647	110	33	.	.	PUNCT
ijtc-647	111	1	table	table	NOUN
ijtc-647	111	2	2	2	NUM
ijtc-647	111	3	below	below	ADP
ijtc-647	111	4	summarizes	summarize	NOUN
ijtc-647	111	5	the	the	DET
ijtc-647	111	6	study	study	NOUN
ijtc-647	111	7	variables	variable	NOUN
ijtc-647	111	8	,	,	PUNCT
ijtc-647	111	9	measurements	measurement	NOUN
ijtc-647	111	10	and	and	CCONJ
ijtc-647	111	11	references	reference	NOUN
ijtc-647	111	12	adopted	adopt	VERB
ijtc-647	111	13	.	.	PUNCT
ijtc-647	112	1	table	table	NOUN
ijtc-647	112	2	2	2	NUM
ijtc-647	112	3	:	:	PUNCT
ijtc-647	112	4	variables	variable	NOUN
ijtc-647	112	5	and	and	CCONJ
ijtc-647	112	6	measurements	measurement	VERB
ijtc-647	112	7	variable	variable	ADJ
ijtc-647	112	8	measurement	measurement	NOUN
ijtc-647	112	9	description	description	NOUN
ijtc-647	112	10	references	reference	VERB
ijtc-647	112	11	frm	frm	PROPN
ijtc-647	112	12	financial	financial	ADJ
ijtc-647	112	13	resource	resource	NOUN
ijtc-647	112	14	management	management	NOUN
ijtc-647	112	15	oer	oer	NOUN
ijtc-647	112	16	-	-	PUNCT
ijtc-647	112	17	operating	operate	VERB
ijtc-647	112	18	expenses	expense	NOUN
ijtc-647	112	19	ratio	ratio	NOUN
ijtc-647	112	20	operating	operating	NOUN
ijtc-647	112	21	costs	cost	NOUN
ijtc-647	112	22	minus	minus	CCONJ
ijtc-647	112	23	depreciation	depreciation	NOUN
ijtc-647	112	24	divided	divide	VERB
ijtc-647	112	25	by	by	ADP
ijtc-647	112	26	gross	gross	ADJ
ijtc-647	112	27	revenue	revenue	NOUN
ijtc-647	112	28	*	*	PUNCT
ijtc-647	112	29	100	100	NUM
ijtc-647	112	30	güleç	güleç	NOUN
ijtc-647	112	31	and	and	CCONJ
ijtc-647	112	32	bektaş	bektaş	NOUN
ijtc-647	112	33	(	(	PUNCT
ijtc-647	112	34	2019	2019	NUM
ijtc-647	112	35	)	)	PUNCT
ijtc-647	112	36	;	;	PUNCT
ijtc-647	112	37	panno	panno	NOUN
ijtc-647	112	38	(	(	PUNCT
ijtc-647	112	39	2020	2020	NUM
ijtc-647	112	40	)	)	PUNCT
ijtc-647	112	41	,	,	PUNCT
ijtc-647	112	42	iskandar	iskandar	NOUN
ijtc-647	112	43	(	(	PUNCT
ijtc-647	112	44	2020	2020	NUM
ijtc-647	112	45	)	)	PUNCT
ijtc-647	112	46	;	;	PUNCT
ijtc-647	112	47	lee	lee	PROPN
ijtc-647	112	48	et	et	PROPN
ijtc-647	112	49	al	al	PROPN
ijtc-647	112	50	(	(	PUNCT
ijtc-647	112	51	2015	2015	NUM
ijtc-647	112	52	)	)	PUNCT
ijtc-647	112	53	;	;	PUNCT
ijtc-647	112	54	swarnapali	swarnapali	VERB
ijtc-647	112	55	(	(	PUNCT
ijtc-647	112	56	2014	2014	NUM
ijtc-647	112	57	)	)	PUNCT
ijtc-647	112	58	;	;	PUNCT
ijtc-647	112	59	giacomino	giacomino	NOUN
ijtc-647	112	60	and	and	CCONJ
ijtc-647	112	61	mielke	mielke	ADJ
ijtc-647	112	62	(	(	PUNCT
ijtc-647	112	63	1993	1993	NUM
ijtc-647	112	64	)	)	PUNCT
ijtc-647	112	65	eao	eao	ADJ
ijtc-647	112	66	external	external	ADJ
ijtc-647	112	67	audit	audit	NOUN
ijtc-647	112	68	opinion	opinion	NOUN
ijtc-647	112	69	type	type	NOUN
ijtc-647	112	70	of	of	ADP
ijtc-647	112	71	audit	audit	NOUN
ijtc-647	112	72	opinion	opinion	NOUN
ijtc-647	112	73	issued	issue	VERB
ijtc-647	112	74	hui	hui	PROPN
ijtc-647	112	75	et	et	PROPN
ijtc-647	112	76	al	al	PROPN
ijtc-647	112	77	(	(	PUNCT
ijtc-647	112	78	2020	2020	NUM
ijtc-647	112	79	)	)	PUNCT
ijtc-647	112	80	;	;	PUNCT
ijtc-647	112	81	hasthoro	hasthoro	X
ijtc-647	112	82	et	et	NOUN
ijtc-647	112	83	al	al	PROPN
ijtc-647	112	84	(	(	PUNCT
ijtc-647	112	85	2021	2021	NUM
ijtc-647	112	86	)	)	PUNCT
ijtc-647	112	87	;	;	PUNCT
ijtc-647	112	88	nwanyanwu	nwanyanwu	PROPN
ijtc-647	112	89	(	(	PUNCT
ijtc-647	112	90	2017	2017	NUM
ijtc-647	112	91	)	)	PUNCT
ijtc-647	112	92	;	;	PUNCT
ijtc-647	112	93	lin	lin	PROPN
ijtc-647	112	94	et	et	PROPN
ijtc-647	112	95	al	al	PROPN
ijtc-647	112	96	(	(	PUNCT
ijtc-647	112	97	2011	2011	NUM
ijtc-647	112	98	)	)	PUNCT
ijtc-647	112	99	;	;	PUNCT
ijtc-647	112	100	mzenzi	mzenzi	PROPN
ijtc-647	112	101	and	and	CCONJ
ijtc-647	112	102	gaspar	gaspar	PROPN
ijtc-647	112	103	(	(	PUNCT
ijtc-647	112	104	2015	2015	NUM
ijtc-647	112	105	)	)	PUNCT
ijtc-647	112	106	ac	ac	ADJ
ijtc-647	112	107	-	-	PUNCT
ijtc-647	112	108	audit	audit	NOUN
ijtc-647	112	109	committee	committee	NOUN
ijtc-647	112	110	frequency	frequency	NOUN
ijtc-647	112	111	of	of	ADP
ijtc-647	112	112	weaknesses	weakness	NOUN
ijtc-647	112	113	reported	report	VERB
ijtc-647	112	114	zhou	zhou	PROPN
ijtc-647	112	115	et	et	PROPN
ijtc-647	112	116	al	al	PROPN
ijtc-647	112	117	.	.	PROPN
ijtc-647	113	1	(	(	PUNCT
ijtc-647	113	2	2018	2018	NUM
ijtc-647	113	3	)	)	PUNCT
ijtc-647	113	4	;	;	PUNCT
ijtc-647	113	5	gramling	gramle	VERB
ijtc-647	113	6	et	et	PROPN
ijtc-647	113	7	al	al	PROPN
ijtc-647	113	8	.	.	PUNCT
ijtc-647	114	1	(	(	PUNCT
ijtc-647	114	2	2009	2009	NUM
ijtc-647	114	3	)	)	PUNCT
ijtc-647	114	4	;	;	PUNCT
ijtc-647	114	5	haonga	haonga	NOUN
ijtc-647	114	6	(	(	PUNCT
ijtc-647	114	7	2020	2020	NUM
ijtc-647	114	8	)	)	PUNCT
ijtc-647	114	9	,	,	PUNCT
ijtc-647	114	10	and	and	CCONJ
ijtc-647	114	11	kyaruzi	kyaruzi	PROPN
ijtc-647	114	12	(	(	PUNCT
ijtc-647	114	13	2015	2015	NUM
ijtc-647	114	14	)	)	PUNCT
ijtc-647	114	15	note	note	NOUN
ijtc-647	114	16	:	:	PUNCT
ijtc-647	114	17	*	*	PUNCT
ijtc-647	114	18	is	be	AUX
ijtc-647	114	19	a	a	DET
ijtc-647	114	20	multiplication	multiplication	NOUN
ijtc-647	114	21	sign	sign	NOUN
ijtc-647	114	22	.	.	PUNCT
ijtc-647	115	1	result	result	NOUN
ijtc-647	115	2	and	and	CCONJ
ijtc-647	115	3	discussion	discussion	VERB
ijtc-647	115	4	the	the	DET
ijtc-647	115	5	assessment	assessment	NOUN
ijtc-647	115	6	of	of	ADP
ijtc-647	115	7	audit	audit	NOUN
ijtc-647	115	8	opinions	opinion	NOUN
ijtc-647	115	9	on	on	ADP
ijtc-647	115	10	the	the	DET
ijtc-647	115	11	use	use	NOUN
ijtc-647	115	12	of	of	ADP
ijtc-647	115	13	public	public	ADJ
ijtc-647	115	14	resources	resource	NOUN
ijtc-647	115	15	the	the	DET
ijtc-647	115	16	first	first	ADJ
ijtc-647	115	17	objective	objective	NOUN
ijtc-647	115	18	intended	intend	VERB
ijtc-647	115	19	to	to	PART
ijtc-647	115	20	evaluate	evaluate	VERB
ijtc-647	115	21	the	the	DET
ijtc-647	115	22	trend	trend	NOUN
ijtc-647	115	23	of	of	ADP
ijtc-647	115	24	audit	audit	NOUN
ijtc-647	115	25	opinions	opinion	NOUN
ijtc-647	115	26	on	on	ADP
ijtc-647	115	27	the	the	DET
ijtc-647	115	28	use	use	NOUN
ijtc-647	115	29	of	of	ADP
ijtc-647	115	30	public	public	ADJ
ijtc-647	115	31	resources	resource	NOUN
ijtc-647	115	32	in	in	ADP
ijtc-647	115	33	public	public	ADJ
ijtc-647	115	34	entities	entity	NOUN
ijtc-647	115	35	.	.	PUNCT
ijtc-647	116	1	descriptive	descriptive	ADJ
ijtc-647	116	2	results	result	NOUN
ijtc-647	116	3	covering	cover	VERB
ijtc-647	116	4	the	the	DET
ijtc-647	116	5	independent	independent	ADJ
ijtc-647	116	6	variable	variable	NOUN
ijtc-647	116	7	concerning	concern	VERB
ijtc-647	116	8	the	the	DET
ijtc-647	116	9	audit	audit	NOUN
ijtc-647	116	10	opinions	opinion	NOUN
ijtc-647	116	11	and	and	CCONJ
ijtc-647	116	12	the	the	DET
ijtc-647	116	13	use	use	NOUN
ijtc-647	116	14	of	of	ADP
ijtc-647	116	15	public	public	ADJ
ijtc-647	116	16	resources	resource	NOUN
ijtc-647	116	17	are	be	AUX
ijtc-647	116	18	presented	present	VERB
ijtc-647	116	19	in	in	ADP
ijtc-647	116	20	figure	figure	NOUN
ijtc-647	116	21	1	1	NUM
ijtc-647	116	22	.	.	PUNCT
ijtc-647	116	23	according	accord	VERB
ijtc-647	116	24	to	to	ADP
ijtc-647	116	25	the	the	DET
ijtc-647	116	26	effect	effect	NOUN
ijtc-647	116	27	of	of	ADP
ijtc-647	116	28	external	external	ADJ
ijtc-647	116	29	audit	audit	NOUN
ijtc-647	116	30	opinions	opinion	NOUN
ijtc-647	116	31	and	and	CCONJ
ijtc-647	116	32	audit	audit	NOUN
ijtc-647	116	33	committees	committee	NOUN
ijtc-647	116	34	on	on	ADP
ijtc-647	116	35	financial	financial	ADJ
ijtc-647	116	36	resource	resource	NOUN
ijtc-647	116	37	management	management	NOUN
ijtc-647	116	38	in	in	ADP
ijtc-647	116	39	public	public	ADJ
ijtc-647	116	40	sector	sector	NOUN
ijtc-647	116	41	entities	entity	NOUN
ijtc-647	116	42	mwombeki	mwombeki	VERB
ijtc-647	116	43	44	44	NUM
ijtc-647	116	44	|	|	ADV
ijtc-647	116	45	ilomata	ilomata	PROPN
ijtc-647	116	46	international	international	ADJ
ijtc-647	116	47	journal	journal	NOUN
ijtc-647	116	48	of	of	ADP
ijtc-647	116	49	tax	tax	PROPN
ijtc-647	116	50	&	&	CCONJ
ijtc-647	116	51	accounting	account	VERB
ijtc-647	116	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-647	116	53	results	result	NOUN
ijtc-647	116	54	,	,	PUNCT
ijtc-647	116	55	it	it	PRON
ijtc-647	116	56	shows	show	VERB
ijtc-647	116	57	that	that	SCONJ
ijtc-647	116	58	about	about	ADV
ijtc-647	116	59	85.8	85.8	NUM
ijtc-647	116	60	%	%	NOUN
ijtc-647	116	61	of	of	ADP
ijtc-647	116	62	audit	audit	NOUN
ijtc-647	116	63	opinions	opinion	NOUN
ijtc-647	116	64	,	,	PUNCT
ijtc-647	116	65	unqualified	unqualified	ADJ
ijtc-647	116	66	opinions	opinion	NOUN
ijtc-647	116	67	appeared	appear	VERB
ijtc-647	116	68	most	most	ADJ
ijtc-647	116	69	(	(	PUNCT
ijtc-647	116	70	1169	1169	NUM
ijtc-647	116	71	times	time	NOUN
ijtc-647	116	72	)	)	PUNCT
ijtc-647	116	73	among	among	ADP
ijtc-647	116	74	total	total	ADJ
ijtc-647	116	75	observations	observation	NOUN
ijtc-647	116	76	of	of	ADP
ijtc-647	116	77	1362	1362	NUM
ijtc-647	116	78	,	,	PUNCT
ijtc-647	116	79	followed	follow	VERB
ijtc-647	116	80	by	by	ADP
ijtc-647	116	81	qualified	qualified	ADJ
ijtc-647	116	82	opinions	opinion	NOUN
ijtc-647	116	83	,	,	PUNCT
ijtc-647	116	84	which	which	PRON
ijtc-647	116	85	was	be	AUX
ijtc-647	116	86	13.5	13.5	NUM
ijtc-647	116	87	%	%	NOUN
ijtc-647	116	88	(	(	PUNCT
ijtc-647	116	89	appeared	appear	VERB
ijtc-647	116	90	184	184	NUM
ijtc-647	116	91	times	time	NOUN
ijtc-647	116	92	)	)	PUNCT
ijtc-647	116	93	,	,	PUNCT
ijtc-647	116	94	and	and	CCONJ
ijtc-647	116	95	0.5	0.5	NUM
ijtc-647	116	96	%	%	NOUN
ijtc-647	116	97	(	(	PUNCT
ijtc-647	116	98	7	7	NUM
ijtc-647	116	99	times	time	NOUN
ijtc-647	116	100	)	)	PUNCT
ijtc-647	116	101	adverse	adverse	ADJ
ijtc-647	116	102	opinion	opinion	NOUN
ijtc-647	116	103	and	and	CCONJ
ijtc-647	116	104	lastly	lastly	ADV
ijtc-647	116	105	0.1	0.1	NUM
ijtc-647	116	106	%	%	NOUN
ijtc-647	116	107	(	(	PUNCT
ijtc-647	116	108	only	only	ADV
ijtc-647	116	109	two	two	NUM
ijtc-647	116	110	times	time	NOUN
ijtc-647	116	111	)	)	PUNCT
ijtc-647	116	112	for	for	ADP
ijtc-647	116	113	disclaimer	disclaimer	ADJ
ijtc-647	116	114	opinion	opinion	NOUN
ijtc-647	116	115	.	.	PUNCT
ijtc-647	117	1	figure	figure	VERB
ijtc-647	117	2	1	1	NUM
ijtc-647	117	3	:	:	PUNCT
ijtc-647	117	4	trend	trend	NOUN
ijtc-647	117	5	on	on	ADP
ijtc-647	117	6	audit	audit	NOUN
ijtc-647	117	7	opinions	opinion	NOUN
ijtc-647	117	8	source	source	NOUN
ijtc-647	117	9	:	:	PUNCT
ijtc-647	117	10	author	author	NOUN
ijtc-647	117	11	analysis	analysis	NOUN
ijtc-647	117	12	(	(	PUNCT
ijtc-647	117	13	2022	2022	NUM
ijtc-647	117	14	)	)	PUNCT
ijtc-647	117	15	external	external	ADJ
ijtc-647	117	16	audit	audit	NOUN
ijtc-647	117	17	opinions	opinion	NOUN
ijtc-647	117	18	on	on	ADP
ijtc-647	117	19	financial	financial	ADJ
ijtc-647	117	20	resource	resource	NOUN
ijtc-647	117	21	management	management	NOUN
ijtc-647	117	22	among	among	ADP
ijtc-647	117	23	public	public	ADJ
ijtc-647	117	24	entities	entity	NOUN
ijtc-647	117	25	the	the	DET
ijtc-647	117	26	study	study	NOUN
ijtc-647	117	27	also	also	ADV
ijtc-647	117	28	wanted	want	VERB
ijtc-647	117	29	to	to	PART
ijtc-647	117	30	examine	examine	VERB
ijtc-647	117	31	the	the	DET
ijtc-647	117	32	correlation	correlation	NOUN
ijtc-647	117	33	between	between	ADP
ijtc-647	117	34	eao	eao	ADJ
ijtc-647	117	35	and	and	CCONJ
ijtc-647	117	36	resource	resource	NOUN
ijtc-647	117	37	management	management	NOUN
ijtc-647	117	38	performance	performance	NOUN
ijtc-647	117	39	among	among	ADP
ijtc-647	117	40	public	public	ADJ
ijtc-647	117	41	entities	entity	NOUN
ijtc-647	117	42	.	.	PUNCT
ijtc-647	118	1	the	the	DET
ijtc-647	118	2	results	result	NOUN
ijtc-647	118	3	of	of	ADP
ijtc-647	118	4	this	this	DET
ijtc-647	118	5	objective	objective	NOUN
ijtc-647	118	6	are	be	AUX
ijtc-647	118	7	shown	show	VERB
ijtc-647	118	8	in	in	ADP
ijtc-647	118	9	table	table	NOUN
ijtc-647	118	10	3	3	NUM
ijtc-647	118	11	.	.	PUNCT
ijtc-647	119	1	the	the	DET
ijtc-647	119	2	findings	finding	NOUN
ijtc-647	119	3	show	show	VERB
ijtc-647	119	4	that	that	SCONJ
ijtc-647	119	5	public	public	ADJ
ijtc-647	119	6	bica	bica	PROPN
ijtc-647	119	7	got	get	VERB
ijtc-647	119	8	599	599	NUM
ijtc-647	119	9	unqualified	unqualified	ADJ
ijtc-647	119	10	opinions	opinion	NOUN
ijtc-647	119	11	,	,	PUNCT
ijtc-647	119	12	which	which	PRON
ijtc-647	119	13	is	be	AUX
ijtc-647	119	14	51.2	51.2	NUM
ijtc-647	119	15	%	%	NOUN
ijtc-647	119	16	of	of	ADP
ijtc-647	119	17	the	the	DET
ijtc-647	119	18	total	total	ADJ
ijtc-647	119	19	unqualified	unqualified	ADJ
ijtc-647	119	20	opinions	opinion	NOUN
ijtc-647	119	21	in	in	ADP
ijtc-647	119	22	all	all	DET
ijtc-647	119	23	public	public	ADJ
ijtc-647	119	24	entities	entity	NOUN
ijtc-647	119	25	observed	observe	VERB
ijtc-647	119	26	.	.	PUNCT
ijtc-647	120	1	the	the	DET
ijtc-647	120	2	high	high	ADJ
ijtc-647	120	3	number	number	NOUN
ijtc-647	120	4	of	of	ADP
ijtc-647	120	5	unqualified	unqualified	ADJ
ijtc-647	120	6	opinions	opinion	NOUN
ijtc-647	120	7	was	be	AUX
ijtc-647	120	8	followed	follow	VERB
ijtc-647	120	9	by	by	ADP
ijtc-647	120	10	rs	r	NOUN
ijtc-647	120	11	and	and	CCONJ
ijtc-647	120	12	lgas	lgas	NOUN
ijtc-647	120	13	,	,	PUNCT
ijtc-647	120	14	who	who	PRON
ijtc-647	120	15	got	get	VERB
ijtc-647	120	16	395	395	NUM
ijtc-647	120	17	unqualified	unqualified	ADJ
ijtc-647	120	18	opinions	opinion	NOUN
ijtc-647	120	19	,	,	PUNCT
ijtc-647	120	20	equal	equal	ADJ
ijtc-647	120	21	to	to	ADP
ijtc-647	120	22	33.8	33.8	NUM
ijtc-647	120	23	%	%	NOUN
ijtc-647	120	24	of	of	ADP
ijtc-647	120	25	the	the	DET
ijtc-647	120	26	total	total	ADJ
ijtc-647	120	27	unqualified	unqualified	ADJ
ijtc-647	120	28	opinions	opinion	NOUN
ijtc-647	120	29	.	.	PUNCT
ijtc-647	121	1	lastly	lastly	ADV
ijtc-647	121	2	,	,	PUNCT
ijtc-647	121	3	higher	high	ADJ
ijtc-647	121	4	learning	learning	NOUN
ijtc-647	121	5	institutions	institution	NOUN
ijtc-647	121	6	(	(	PUNCT
ijtc-647	121	7	hlis	hlis	PROPN
ijtc-647	121	8	)	)	PUNCT
ijtc-647	121	9	got	get	VERB
ijtc-647	121	10	175	175	NUM
ijtc-647	121	11	unqualified	unqualified	ADJ
ijtc-647	121	12	opinions	opinion	NOUN
ijtc-647	121	13	which	which	PRON
ijtc-647	121	14	is	be	AUX
ijtc-647	121	15	15	15	NUM
ijtc-647	121	16	%	%	NOUN
ijtc-647	121	17	.	.	PUNCT
ijtc-647	122	1	regarding	regard	VERB
ijtc-647	122	2	qualified	qualified	ADJ
ijtc-647	122	3	audit	audit	NOUN
ijtc-647	122	4	opinions	opinion	NOUN
ijtc-647	122	5	,	,	PUNCT
ijtc-647	122	6	rs	rs	NOUN
ijtc-647	122	7	and	and	CCONJ
ijtc-647	122	8	lgas	lgas	NOUN
ijtc-647	122	9	read	read	VERB
ijtc-647	122	10	by	by	ADP
ijtc-647	122	11	obtaining	obtain	VERB
ijtc-647	122	12	153	153	NUM
ijtc-647	122	13	qualified	qualified	ADJ
ijtc-647	122	14	opinions	opinion	NOUN
ijtc-647	122	15	,	,	PUNCT
ijtc-647	122	16	which	which	PRON
ijtc-647	122	17	are	be	AUX
ijtc-647	122	18	83.2	83.2	NUM
ijtc-647	122	19	%	%	NOUN
ijtc-647	122	20	of	of	ADP
ijtc-647	122	21	the	the	DET
ijtc-647	122	22	total	total	ADJ
ijtc-647	122	23	qualified	qualified	ADJ
ijtc-647	122	24	opinions	opinion	NOUN
ijtc-647	122	25	(	(	PUNCT
ijtc-647	122	26	184	184	NUM
ijtc-647	122	27	)	)	PUNCT
ijtc-647	122	28	,	,	PUNCT
ijtc-647	122	29	followed	follow	VERB
ijtc-647	122	30	by	by	ADP
ijtc-647	122	31	26	26	NUM
ijtc-647	122	32	(	(	PUNCT
ijtc-647	122	33	14.1	14.1	NUM
ijtc-647	122	34	%	%	NOUN
ijtc-647	122	35	)	)	PUNCT
ijtc-647	122	36	opinions	opinion	NOUN
ijtc-647	122	37	for	for	ADP
ijtc-647	122	38	public	public	ADJ
ijtc-647	122	39	bica	bica	PROPN
ijtc-647	122	40	,	,	PUNCT
ijtc-647	122	41	and	and	CCONJ
ijtc-647	122	42	lastly	lastly	ADV
ijtc-647	122	43	,	,	PUNCT
ijtc-647	122	44	higher	high	ADJ
ijtc-647	122	45	learning	learn	VERB
ijtc-647	122	46	institutions	institution	NOUN
ijtc-647	122	47	obtain	obtain	VERB
ijtc-647	122	48	only	only	ADV
ijtc-647	122	49	5	5	NUM
ijtc-647	122	50	(	(	PUNCT
ijtc-647	122	51	2.7	2.7	NUM
ijtc-647	122	52	%	%	NOUN
ijtc-647	122	53	)	)	PUNCT
ijtc-647	122	54	qualified	qualified	ADJ
ijtc-647	122	55	opinions	opinion	NOUN
ijtc-647	122	56	.	.	PUNCT
ijtc-647	123	1	on	on	ADP
ijtc-647	123	2	the	the	DET
ijtc-647	123	3	side	side	NOUN
ijtc-647	123	4	of	of	ADP
ijtc-647	123	5	adverse	adverse	ADJ
ijtc-647	123	6	opinions	opinion	NOUN
ijtc-647	123	7	,	,	PUNCT
ijtc-647	123	8	rs	rs	NOUN
ijtc-647	123	9	and	and	CCONJ
ijtc-647	123	10	lgas	lgas	NOUN
ijtc-647	123	11	got	get	VERB
ijtc-647	123	12	four	four	NUM
ijtc-647	123	13	opinions	opinion	NOUN
ijtc-647	123	14	out	out	ADP
ijtc-647	123	15	of	of	ADP
ijtc-647	123	16	a	a	DET
ijtc-647	123	17	total	total	NOUN
ijtc-647	123	18	of	of	ADP
ijtc-647	123	19	7	7	NUM
ijtc-647	123	20	adverse	adverse	ADJ
ijtc-647	123	21	opinions	opinion	NOUN
ijtc-647	123	22	obtained	obtain	VERB
ijtc-647	123	23	in	in	ADP
ijtc-647	123	24	all	all	DET
ijtc-647	123	25	public	public	ADJ
ijtc-647	123	26	entities	entity	NOUN
ijtc-647	123	27	.	.	PUNCT
ijtc-647	124	1	public	public	ADJ
ijtc-647	124	2	bica	bica	PROPN
ijtc-647	124	3	got	get	VERB
ijtc-647	124	4	3	3	NUM
ijtc-647	124	5	(	(	PUNCT
ijtc-647	124	6	42.9	42.9	NUM
ijtc-647	124	7	%	%	NOUN
ijtc-647	124	8	)	)	PUNCT
ijtc-647	124	9	,	,	PUNCT
ijtc-647	124	10	and	and	CCONJ
ijtc-647	124	11	lastly	lastly	ADV
ijtc-647	124	12	,	,	PUNCT
ijtc-647	124	13	higher	high	ADJ
ijtc-647	124	14	learning	learn	VERB
ijtc-647	124	15	institutions	institution	NOUN
ijtc-647	124	16	got	get	VERB
ijtc-647	124	17	nil	nil	ADJ
ijtc-647	124	18	.	.	PUNCT
ijtc-647	125	1	disclaimer	disclaimer	ADJ
ijtc-647	125	2	opinion	opinion	NOUN
ijtc-647	125	3	was	be	AUX
ijtc-647	125	4	a	a	DET
ijtc-647	125	5	bit	bit	NOUN
ijtc-647	125	6	better	well	ADJ
ijtc-647	125	7	as	as	SCONJ
ijtc-647	125	8	only	only	ADV
ijtc-647	125	9	two	two	NUM
ijtc-647	125	10	disclaimer	disclaimer	ADJ
ijtc-647	125	11	opinions	opinion	NOUN
ijtc-647	125	12	were	be	AUX
ijtc-647	125	13	observed	observe	VERB
ijtc-647	125	14	in	in	ADP
ijtc-647	125	15	public	public	PROPN
ijtc-647	125	16	bica	bica	PROPN
ijtc-647	125	17	and	and	CCONJ
ijtc-647	125	18	nil	nil	NOUN
ijtc-647	125	19	for	for	ADP
ijtc-647	125	20	other	other	ADJ
ijtc-647	125	21	categories	category	NOUN
ijtc-647	125	22	of	of	ADP
ijtc-647	125	23	public	public	ADJ
ijtc-647	125	24	entities	entity	NOUN
ijtc-647	125	25	.	.	PUNCT
ijtc-647	126	1	table	table	NOUN
ijtc-647	126	2	3	3	NUM
ijtc-647	126	3	:	:	PUNCT
ijtc-647	126	4	audit	audit	NOUN
ijtc-647	126	5	opinions	opinion	NOUN
ijtc-647	126	6	and	and	CCONJ
ijtc-647	126	7	resource	resource	NOUN
ijtc-647	126	8	management	management	NOUN
ijtc-647	126	9	among	among	ADP
ijtc-647	126	10	groups	group	NOUN
ijtc-647	126	11	of	of	ADP
ijtc-647	126	12	public	public	ADJ
ijtc-647	126	13	entities	entity	NOUN
ijtc-647	126	14	public	public	ADJ
ijtc-647	126	15	entities	entity	NOUN
ijtc-647	126	16	type	type	NOUN
ijtc-647	126	17	of	of	ADP
ijtc-647	126	18	audit	audit	NOUN
ijtc-647	126	19	opinion	opinion	NOUN
ijtc-647	126	20	total	total	VERB
ijtc-647	126	21	unqualified	unqualified	ADJ
ijtc-647	126	22	qualified	qualified	ADJ
ijtc-647	126	23	adverse	adverse	ADJ
ijtc-647	126	24	disclaimer	disclaimer	NOUN
ijtc-647	126	25	public	public	PROPN
ijtc-647	126	26	bica	bica	PROPN
ijtc-647	126	27	599	599	NUM
ijtc-647	126	28	(	(	PUNCT
ijtc-647	126	29	51.2	51.2	NUM
ijtc-647	126	30	%	%	NOUN
ijtc-647	126	31	)	)	PUNCT
ijtc-647	126	32	26	26	NUM
ijtc-647	126	33	(	(	PUNCT
ijtc-647	126	34	14.1	14.1	NUM
ijtc-647	126	35	%	%	NOUN
ijtc-647	126	36	)	)	PUNCT
ijtc-647	126	37	3	3	NUM
ijtc-647	126	38	(	(	PUNCT
ijtc-647	126	39	42.9	42.9	NUM
ijtc-647	126	40	%	%	NOUN
ijtc-647	126	41	)	)	PUNCT
ijtc-647	126	42	2	2	NUM
ijtc-647	126	43	(	(	PUNCT
ijtc-647	126	44	100	100	NUM
ijtc-647	126	45	%	%	NOUN
ijtc-647	126	46	)	)	PUNCT
ijtc-647	127	1	630	630	NUM
ijtc-647	127	2	hlis	hlis	VERB
ijtc-647	127	3	175	175	NUM
ijtc-647	127	4	(	(	PUNCT
ijtc-647	127	5	15	15	NUM
ijtc-647	127	6	%	%	NOUN
ijtc-647	127	7	)	)	PUNCT
ijtc-647	127	8	5	5	NUM
ijtc-647	127	9	(	(	PUNCT
ijtc-647	127	10	2.7	2.7	NUM
ijtc-647	127	11	%	%	NOUN
ijtc-647	127	12	)	)	PUNCT
ijtc-647	127	13	0	0	NUM
ijtc-647	128	1	(	(	PUNCT
ijtc-647	128	2	0	0	NUM
ijtc-647	128	3	%	%	NOUN
ijtc-647	128	4	)	)	PUNCT
ijtc-647	128	5	0	0	PUNCT
ijtc-647	129	1	(	(	PUNCT
ijtc-647	129	2	%	%	INTJ
ijtc-647	129	3	)	)	PUNCT
ijtc-647	129	4	180	180	NUM
ijtc-647	129	5	rs	r	NOUN
ijtc-647	129	6	and	and	CCONJ
ijtc-647	129	7	lgas	lgas	NOUN
ijtc-647	129	8	395	395	NUM
ijtc-647	129	9	(	(	PUNCT
ijtc-647	129	10	33.8	33.8	NUM
ijtc-647	129	11	%	%	NOUN
ijtc-647	129	12	)	)	PUNCT
ijtc-647	129	13	153	153	NUM
ijtc-647	129	14	(	(	PUNCT
ijtc-647	129	15	83.2	83.2	NUM
ijtc-647	129	16	%	%	NOUN
ijtc-647	129	17	)	)	PUNCT
ijtc-647	129	18	4	4	NUM
ijtc-647	129	19	(	(	PUNCT
ijtc-647	129	20	57.1	57.1	NUM
ijtc-647	129	21	%	%	NOUN
ijtc-647	129	22	)	)	PUNCT
ijtc-647	129	23	0	0	NUM
ijtc-647	130	1	(	(	PUNCT
ijtc-647	130	2	0	0	NUM
ijtc-647	130	3	%	%	NOUN
ijtc-647	130	4	)	)	PUNCT
ijtc-647	130	5	552	552	NUM
ijtc-647	130	6	total	total	NOUN
ijtc-647	130	7	1169	1169	NUM
ijtc-647	130	8	(	(	PUNCT
ijtc-647	130	9	100	100	NUM
ijtc-647	130	10	%	%	NOUN
ijtc-647	130	11	)	)	PUNCT
ijtc-647	130	12	184	184	NUM
ijtc-647	130	13	(	(	PUNCT
ijtc-647	130	14	100	100	NUM
ijtc-647	130	15	%	%	NOUN
ijtc-647	130	16	)	)	PUNCT
ijtc-647	130	17	7	7	NUM
ijtc-647	130	18	(	(	PUNCT
ijtc-647	130	19	100	100	NUM
ijtc-647	130	20	%	%	NOUN
ijtc-647	130	21	)	)	PUNCT
ijtc-647	130	22	2	2	NUM
ijtc-647	130	23	(	(	PUNCT
ijtc-647	130	24	100	100	NUM
ijtc-647	130	25	%	%	NOUN
ijtc-647	130	26	)	)	PUNCT
ijtc-647	130	27	1362	1362	NUM
ijtc-647	130	28	note	note	NOUN
ijtc-647	130	29	:	:	PUNCT
ijtc-647	130	30	public	public	PROPN
ijtc-647	130	31	b.i.c.a	b.i.c.a	PROPN
ijtc-647	130	32	.	.	PUNCT
ijtc-647	131	1	=	=	PUNCT
ijtc-647	131	2	public	public	ADJ
ijtc-647	131	3	boards	board	NOUN
ijtc-647	131	4	,	,	PUNCT
ijtc-647	131	5	institutions	institution	NOUN
ijtc-647	131	6	,	,	PUNCT
ijtc-647	131	7	corporations	corporation	NOUN
ijtc-647	131	8	and	and	CCONJ
ijtc-647	131	9	agencies	agency	NOUN
ijtc-647	131	10	,	,	PUNCT
ijtc-647	131	11	r.s	r.s	PROPN
ijtc-647	131	12	.	.	PUNCT
ijtc-647	132	1	=	=	ADJ
ijtc-647	132	2	regional	regional	ADJ
ijtc-647	132	3	secretariat	secretariat	NOUN
ijtc-647	132	4	,	,	PUNCT
ijtc-647	132	5	l.g.a.s	l.g.a.s	PROPN
ijtc-647	132	6	=	=	PROPN
ijtc-647	132	7	local	local	ADJ
ijtc-647	132	8	government	government	NOUN
ijtc-647	132	9	authorities	authority	NOUN
ijtc-647	132	10	,	,	PUNCT
ijtc-647	132	11	hlis=	hlis=	NUM
ijtc-647	132	12	higher	high	ADJ
ijtc-647	132	13	learning	learning	NOUN
ijtc-647	132	14	institutions	institution	NOUN
ijtc-647	132	15	source	source	NOUN
ijtc-647	132	16	:	:	PUNCT
ijtc-647	132	17	author	author	NOUN
ijtc-647	132	18	computation	computation	NOUN
ijtc-647	132	19	(	(	PUNCT
ijtc-647	132	20	2022	2022	NUM
ijtc-647	132	21	)	)	PUNCT
ijtc-647	132	22	1169	1169	NUM
ijtc-647	132	23	184	184	NUM
ijtc-647	132	24	7	7	NUM
ijtc-647	132	25	2	2	NUM
ijtc-647	132	26	85,8	85,8	NUM
ijtc-647	132	27	13,5	13,5	NUM
ijtc-647	132	28	0,5	0,5	NUM
ijtc-647	132	29	0,1	0,1	NUM
ijtc-647	132	30	0	0	NUM
ijtc-647	132	31	500	500	NUM
ijtc-647	132	32	1000	1000	NUM
ijtc-647	132	33	1500	1500	NUM
ijtc-647	132	34	unqualified	unqualified	ADJ
ijtc-647	132	35	opinion	opinion	NOUN
ijtc-647	132	36	qualified	qualified	ADJ
ijtc-647	132	37	opinion	opinion	NOUN
ijtc-647	132	38	adverse	adverse	ADJ
ijtc-647	132	39	opinion	opinion	NOUN
ijtc-647	132	40	disclaimer	disclaimer	PROPN
ijtc-647	132	41	opinion	opinion	NOUN
ijtc-647	132	42	frequency	frequency	NOUN
ijtc-647	132	43	percent	percent	NOUN
ijtc-647	132	44	effect	effect	NOUN
ijtc-647	132	45	of	of	ADP
ijtc-647	132	46	external	external	ADJ
ijtc-647	132	47	audit	audit	NOUN
ijtc-647	132	48	opinions	opinion	NOUN
ijtc-647	132	49	and	and	CCONJ
ijtc-647	132	50	audit	audit	NOUN
ijtc-647	132	51	committees	committee	NOUN
ijtc-647	132	52	on	on	ADP
ijtc-647	132	53	financial	financial	ADJ
ijtc-647	132	54	resource	resource	NOUN
ijtc-647	132	55	management	management	NOUN
ijtc-647	132	56	in	in	ADP
ijtc-647	132	57	public	public	ADJ
ijtc-647	132	58	sector	sector	NOUN
ijtc-647	132	59	entities	entity	NOUN
ijtc-647	132	60	mwombeki	mwombeki	VERB
ijtc-647	132	61	45	45	NUM
ijtc-647	132	62	|	|	ADV
ijtc-647	132	63	ilomata	ilomata	PROPN
ijtc-647	132	64	international	international	ADJ
ijtc-647	132	65	journal	journal	NOUN
ijtc-647	132	66	of	of	ADP
ijtc-647	132	67	tax	tax	PROPN
ijtc-647	132	68	&	&	CCONJ
ijtc-647	132	69	accounting	account	VERB
ijtc-647	132	70	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-647	132	71	audit	audit	NOUN
ijtc-647	132	72	committees	committee	NOUN
ijtc-647	132	73	on	on	ADP
ijtc-647	132	74	financial	financial	ADJ
ijtc-647	132	75	resource	resource	NOUN
ijtc-647	132	76	management	management	NOUN
ijtc-647	132	77	in	in	ADP
ijtc-647	132	78	the	the	DET
ijtc-647	132	79	respective	respective	ADJ
ijtc-647	132	80	entities	entity	NOUN
ijtc-647	132	81	finally	finally	ADV
ijtc-647	132	82	,	,	PUNCT
ijtc-647	132	83	the	the	DET
ijtc-647	132	84	study	study	NOUN
ijtc-647	132	85	wanted	want	VERB
ijtc-647	132	86	to	to	PART
ijtc-647	132	87	assess	assess	VERB
ijtc-647	132	88	the	the	DET
ijtc-647	132	89	extent	extent	NOUN
ijtc-647	132	90	of	of	ADP
ijtc-647	132	91	the	the	DET
ijtc-647	132	92	weakness	weakness	NOUN
ijtc-647	132	93	of	of	ADP
ijtc-647	132	94	the	the	DET
ijtc-647	132	95	audit	audit	NOUN
ijtc-647	132	96	committees	committee	NOUN
ijtc-647	132	97	among	among	ADP
ijtc-647	132	98	public	public	ADJ
ijtc-647	132	99	entities	entity	NOUN
ijtc-647	132	100	in	in	ADP
ijtc-647	132	101	the	the	DET
ijtc-647	132	102	years	year	NOUN
ijtc-647	132	103	under	under	ADP
ijtc-647	132	104	review	review	NOUN
ijtc-647	132	105	.	.	PUNCT
ijtc-647	133	1	then	then	ADV
ijtc-647	133	2	,	,	PUNCT
ijtc-647	133	3	from	from	ADP
ijtc-647	133	4	this	this	DET
ijtc-647	133	5	assessment	assessment	NOUN
ijtc-647	133	6	to	to	PART
ijtc-647	133	7	conclude	conclude	VERB
ijtc-647	133	8	whether	whether	SCONJ
ijtc-647	133	9	audit	audit	NOUN
ijtc-647	133	10	committees	committee	NOUN
ijtc-647	133	11	in	in	ADP
ijtc-647	133	12	the	the	DET
ijtc-647	133	13	public	public	ADJ
ijtc-647	133	14	entities	entity	NOUN
ijtc-647	133	15	influence	influence	VERB
ijtc-647	133	16	the	the	DET
ijtc-647	133	17	management	management	NOUN
ijtc-647	133	18	of	of	ADP
ijtc-647	133	19	public	public	ADJ
ijtc-647	133	20	financial	financial	ADJ
ijtc-647	133	21	resources	resource	NOUN
ijtc-647	133	22	.	.	PUNCT
ijtc-647	134	1	to	to	PART
ijtc-647	134	2	capture	capture	VERB
ijtc-647	134	3	the	the	DET
ijtc-647	134	4	main	main	ADJ
ijtc-647	134	5	objective	objective	NOUN
ijtc-647	134	6	,	,	PUNCT
ijtc-647	134	7	the	the	DET
ijtc-647	134	8	study	study	NOUN
ijtc-647	134	9	firstly	firstly	ADV
ijtc-647	134	10	analyses	analyse	VERB
ijtc-647	134	11	the	the	DET
ijtc-647	134	12	weakness	weakness	NOUN
ijtc-647	134	13	of	of	ADP
ijtc-647	134	14	audit	audit	NOUN
ijtc-647	134	15	committees	committee	NOUN
ijtc-647	134	16	in	in	ADP
ijtc-647	134	17	general	general	ADJ
ijtc-647	134	18	by	by	ADP
ijtc-647	134	19	combining	combine	VERB
ijtc-647	134	20	all	all	DET
ijtc-647	134	21	public	public	ADJ
ijtc-647	134	22	entities	entity	NOUN
ijtc-647	134	23	to	to	PART
ijtc-647	134	24	see	see	VERB
ijtc-647	134	25	which	which	DET
ijtc-647	134	26	weakness	weakness	NOUN
ijtc-647	134	27	(	(	PUNCT
ijtc-647	134	28	es	es	NOUN
ijtc-647	134	29	)	)	PUNCT
ijtc-647	134	30	is	be	AUX
ijtc-647	134	31	really	really	ADV
ijtc-647	134	32	a	a	DET
ijtc-647	134	33	problem	problem	NOUN
ijtc-647	134	34	;	;	PUNCT
ijtc-647	134	35	these	these	DET
ijtc-647	134	36	results	result	NOUN
ijtc-647	134	37	are	be	AUX
ijtc-647	134	38	shown	show	VERB
ijtc-647	134	39	in	in	ADP
ijtc-647	134	40	table	table	NOUN
ijtc-647	134	41	4	4	NUM
ijtc-647	134	42	.	.	PUNCT
ijtc-647	135	1	then	then	ADV
ijtc-647	135	2	from	from	ADP
ijtc-647	135	3	there	there	ADV
ijtc-647	135	4	to	to	PART
ijtc-647	135	5	discover	discover	VERB
ijtc-647	135	6	which	which	DET
ijtc-647	135	7	weaknesses	weakness	NOUN
ijtc-647	135	8	appeared	appear	VERB
ijtc-647	135	9	mostly	mostly	ADV
ijtc-647	135	10	in	in	ADP
ijtc-647	135	11	each	each	DET
ijtc-647	135	12	category	category	NOUN
ijtc-647	135	13	of	of	ADP
ijtc-647	135	14	public	public	ADJ
ijtc-647	135	15	entities	entity	NOUN
ijtc-647	135	16	;	;	PUNCT
ijtc-647	135	17	these	these	DET
ijtc-647	135	18	results	result	NOUN
ijtc-647	135	19	are	be	AUX
ijtc-647	135	20	indicated	indicate	VERB
ijtc-647	135	21	in	in	ADP
ijtc-647	135	22	table	table	NOUN
ijtc-647	135	23	5	5	NUM
ijtc-647	135	24	.	.	PUNCT
ijtc-647	135	25	as	as	SCONJ
ijtc-647	135	26	shown	show	VERB
ijtc-647	135	27	in	in	ADP
ijtc-647	135	28	table	table	NOUN
ijtc-647	135	29	4	4	NUM
ijtc-647	135	30	,	,	PUNCT
ijtc-647	135	31	the	the	DET
ijtc-647	135	32	descriptive	descriptive	ADJ
ijtc-647	135	33	results	result	NOUN
ijtc-647	135	34	exposed	expose	VERB
ijtc-647	135	35	that	that	SCONJ
ijtc-647	135	36	,	,	PUNCT
ijtc-647	135	37	on	on	ADP
ijtc-647	135	38	average	average	ADJ
ijtc-647	135	39	,	,	PUNCT
ijtc-647	135	40	the	the	DET
ijtc-647	135	41	most	most	ADV
ijtc-647	135	42	five	five	NUM
ijtc-647	135	43	weaknesses	weakness	NOUN
ijtc-647	135	44	of	of	ADP
ijtc-647	135	45	public	public	ADJ
ijtc-647	135	46	entities‟	entities‟	PROPN
ijtc-647	135	47	audit	audit	NOUN
ijtc-647	135	48	committees	committee	NOUN
ijtc-647	135	49	are	be	AUX
ijtc-647	135	50	that	that	PRON
ijtc-647	135	51	audit	audit	NOUN
ijtc-647	135	52	committees	committee	NOUN
ijtc-647	135	53	do	do	AUX
ijtc-647	135	54	not	not	PART
ijtc-647	135	55	review	review	VERB
ijtc-647	135	56	financial	financial	ADJ
ijtc-647	135	57	statements	statement	NOUN
ijtc-647	135	58	;	;	PUNCT
ijtc-647	135	59	this	this	PRON
ijtc-647	135	60	appeared	appear	VERB
ijtc-647	135	61	342	342	NUM
ijtc-647	135	62	(	(	PUNCT
ijtc-647	135	63	25.1	25.1	NUM
ijtc-647	135	64	%	%	NOUN
ijtc-647	135	65	)	)	PUNCT
ijtc-647	135	66	times	time	NOUN
ijtc-647	135	67	among	among	ADP
ijtc-647	135	68	observations	observation	NOUN
ijtc-647	135	69	.	.	PUNCT
ijtc-647	136	1	the	the	DET
ijtc-647	136	2	second	second	ADJ
ijtc-647	136	3	weakness	weakness	NOUN
ijtc-647	136	4	is	be	AUX
ijtc-647	136	5	that	that	SCONJ
ijtc-647	136	6	the	the	DET
ijtc-647	136	7	committees	committee	NOUN
ijtc-647	136	8	do	do	AUX
ijtc-647	136	9	not	not	PART
ijtc-647	136	10	meet	meet	VERB
ijtc-647	136	11	as	as	SCONJ
ijtc-647	136	12	required	require	VERB
ijtc-647	136	13	by	by	ADP
ijtc-647	136	14	law	law	NOUN
ijtc-647	136	15	232	232	NUM
ijtc-647	136	16	(	(	PUNCT
ijtc-647	136	17	17	17	NUM
ijtc-647	136	18	%	%	NOUN
ijtc-647	136	19	)	)	PUNCT
ijtc-647	136	20	.	.	PUNCT
ijtc-647	137	1	another	another	DET
ijtc-647	137	2	weakness	weakness	NOUN
ijtc-647	137	3	is	be	AUX
ijtc-647	137	4	that	that	SCONJ
ijtc-647	137	5	audit	audit	NOUN
ijtc-647	137	6	committees	committee	NOUN
ijtc-647	137	7	do	do	AUX
ijtc-647	137	8	not	not	PART
ijtc-647	137	9	have	have	VERB
ijtc-647	137	10	annual	annual	ADJ
ijtc-647	137	11	reports	report	NOUN
ijtc-647	137	12	150	150	NUM
ijtc-647	137	13	(	(	PUNCT
ijtc-647	137	14	11	11	NUM
ijtc-647	137	15	%	%	NOUN
ijtc-647	137	16	)	)	PUNCT
ijtc-647	137	17	,	,	PUNCT
ijtc-647	137	18	which	which	PRON
ijtc-647	137	19	means	mean	VERB
ijtc-647	137	20	they	they	PRON
ijtc-647	137	21	don‟t	don‟t	X
ijtc-647	137	22	prepare	prepare	VERB
ijtc-647	137	23	annual	annual	ADJ
ijtc-647	137	24	reports	report	NOUN
ijtc-647	137	25	as	as	SCONJ
ijtc-647	137	26	required	require	VERB
ijtc-647	137	27	by	by	ADP
ijtc-647	137	28	laws	law	NOUN
ijtc-647	137	29	to	to	PART
ijtc-647	137	30	assess	assess	VERB
ijtc-647	137	31	their	their	PRON
ijtc-647	137	32	performance	performance	NOUN
ijtc-647	137	33	in	in	ADP
ijtc-647	137	34	that	that	DET
ijtc-647	137	35	particular	particular	ADJ
ijtc-647	137	36	year	year	NOUN
ijtc-647	137	37	.	.	PUNCT
ijtc-647	138	1	moreover	moreover	ADV
ijtc-647	138	2	,	,	PUNCT
ijtc-647	138	3	according	accord	VERB
ijtc-647	138	4	to	to	ADP
ijtc-647	138	5	descriptive	descriptive	ADJ
ijtc-647	138	6	results	result	NOUN
ijtc-647	138	7	,	,	PUNCT
ijtc-647	138	8	the	the	DET
ijtc-647	138	9	independence	independence	NOUN
ijtc-647	138	10	of	of	ADP
ijtc-647	138	11	audit	audit	NOUN
ijtc-647	138	12	committees	committee	NOUN
ijtc-647	138	13	in	in	ADP
ijtc-647	138	14	executing	execute	VERB
ijtc-647	138	15	their	their	PRON
ijtc-647	138	16	duties	duty	NOUN
ijtc-647	138	17	was	be	AUX
ijtc-647	138	18	questionable	questionable	ADJ
ijtc-647	138	19	.	.	PUNCT
ijtc-647	139	1	lack	lack	NOUN
ijtc-647	139	2	of	of	ADP
ijtc-647	139	3	independence	independence	NOUN
ijtc-647	139	4	appeared	appear	VERB
ijtc-647	139	5	109	109	NUM
ijtc-647	139	6	times	time	NOUN
ijtc-647	139	7	(	(	PUNCT
ijtc-647	139	8	08	08	NUM
ijtc-647	139	9	%	%	NOUN
ijtc-647	139	10	)	)	PUNCT
ijtc-647	139	11	.	.	PUNCT
ijtc-647	140	1	similarly	similarly	ADV
ijtc-647	140	2	,	,	PUNCT
ijtc-647	140	3	management	management	NOUN
ijtc-647	140	4	and	and	CCONJ
ijtc-647	140	5	governing	governing	NOUN
ijtc-647	140	6	boards	board	NOUN
ijtc-647	140	7	do	do	AUX
ijtc-647	140	8	not	not	PART
ijtc-647	140	9	evaluate	evaluate	VERB
ijtc-647	140	10	the	the	DET
ijtc-647	140	11	performance	performance	NOUN
ijtc-647	140	12	of	of	ADP
ijtc-647	140	13	audit	audit	NOUN
ijtc-647	140	14	committees	committee	NOUN
ijtc-647	140	15	.	.	PUNCT
ijtc-647	141	1	this	this	PRON
ijtc-647	141	2	had	have	VERB
ijtc-647	141	3	the	the	DET
ijtc-647	141	4	same	same	ADJ
ijtc-647	141	5	frequencies	frequency	NOUN
ijtc-647	141	6	of	of	ADP
ijtc-647	141	7	occurring	occur	VERB
ijtc-647	141	8	as	as	ADP
ijtc-647	141	9	that	that	PRON
ijtc-647	141	10	of	of	ADP
ijtc-647	141	11	independence	independence	NOUN
ijtc-647	141	12	;	;	PUNCT
ijtc-647	141	13	they	they	PRON
ijtc-647	141	14	occurred	occur	VERB
ijtc-647	141	15	109	109	NUM
ijtc-647	141	16	(	(	PUNCT
ijtc-647	141	17	08	08	NUM
ijtc-647	141	18	%	%	NOUN
ijtc-647	141	19	)	)	PUNCT
ijtc-647	141	20	among	among	ADP
ijtc-647	141	21	observations	observation	NOUN
ijtc-647	141	22	.	.	PUNCT
ijtc-647	142	1	table	table	NOUN
ijtc-647	142	2	4	4	NUM
ijtc-647	142	3	:	:	PUNCT
ijtc-647	142	4	the	the	DET
ijtc-647	142	5	most	most	ADJ
ijtc-647	142	6	weaknesses	weakness	NOUN
ijtc-647	142	7	of	of	ADP
ijtc-647	142	8	ac	ac	PROPN
ijtc-647	142	9	in	in	ADP
ijtc-647	142	10	public	public	ADJ
ijtc-647	142	11	entities	entity	NOUN
ijtc-647	142	12	weaknesses	weakness	NOUN
ijtc-647	142	13	of	of	ADP
ijtc-647	142	14	audit	audit	NOUN
ijtc-647	142	15	committees	committee	NOUN
ijtc-647	142	16	frequency	frequency	VERB
ijtc-647	142	17	percent	percent	NOUN
ijtc-647	142	18	audit	audit	NOUN
ijtc-647	142	19	committees	committee	NOUN
ijtc-647	142	20	do	do	AUX
ijtc-647	142	21	not	not	PART
ijtc-647	142	22	review	review	VERB
ijtc-647	142	23	financial	financial	ADJ
ijtc-647	142	24	statements	statement	NOUN
ijtc-647	142	25	342	342	NUM
ijtc-647	142	26	25.1	25.1	NUM
ijtc-647	142	27	no	no	DET
ijtc-647	142	28	required	required	ADJ
ijtc-647	142	29	meetings	meeting	NOUN
ijtc-647	142	30	as	as	ADP
ijtc-647	142	31	per	per	ADP
ijtc-647	142	32	acts	act	NOUN
ijtc-647	142	33	232	232	NUM
ijtc-647	142	34	17	17	NUM
ijtc-647	142	35	no	no	DET
ijtc-647	142	36	annual	annual	ADJ
ijtc-647	142	37	audit	audit	NOUN
ijtc-647	142	38	committee	committee	NOUN
ijtc-647	142	39	reports	report	VERB
ijtc-647	142	40	150	150	NUM
ijtc-647	142	41	11	11	NUM
ijtc-647	142	42	lack	lack	NOUN
ijtc-647	142	43	of	of	ADP
ijtc-647	142	44	independence	independence	NOUN
ijtc-647	142	45	in	in	ADP
ijtc-647	142	46	executing	execute	VERB
ijtc-647	142	47	their	their	PRON
ijtc-647	142	48	duties	duty	NOUN
ijtc-647	142	49	109	109	NUM
ijtc-647	142	50	8	8	NUM
ijtc-647	142	51	lack	lack	NOUN
ijtc-647	142	52	of	of	ADP
ijtc-647	142	53	evaluation	evaluation	NOUN
ijtc-647	142	54	of	of	ADP
ijtc-647	142	55	audit	audit	NOUN
ijtc-647	142	56	committee	committee	NOUN
ijtc-647	142	57	performances	performance	VERB
ijtc-647	142	58	109	109	NUM
ijtc-647	142	59	8	8	NUM
ijtc-647	142	60	source	source	NOUN
ijtc-647	142	61	:	:	PUNCT
ijtc-647	142	62	author	author	NOUN
ijtc-647	142	63	computation	computation	NOUN
ijtc-647	142	64	(	(	PUNCT
ijtc-647	142	65	2022	2022	NUM
ijtc-647	142	66	)	)	PUNCT
ijtc-647	142	67	the	the	DET
ijtc-647	142	68	descriptive	descriptive	ADJ
ijtc-647	142	69	results	result	NOUN
ijtc-647	142	70	from	from	ADP
ijtc-647	142	71	table	table	NOUN
ijtc-647	142	72	5	5	NUM
ijtc-647	142	73	below	below	ADV
ijtc-647	142	74	showed	show	VERB
ijtc-647	142	75	the	the	DET
ijtc-647	142	76	weakness	weakness	NOUN
ijtc-647	142	77	of	of	ADP
ijtc-647	142	78	audit	audit	NOUN
ijtc-647	142	79	committees	committee	NOUN
ijtc-647	142	80	among	among	ADP
ijtc-647	142	81	public	public	ADJ
ijtc-647	142	82	entities	entity	NOUN
ijtc-647	142	83	categorically	categorically	ADV
ijtc-647	142	84	.	.	PUNCT
ijtc-647	143	1	it	it	PRON
ijtc-647	143	2	was	be	AUX
ijtc-647	143	3	revealed	reveal	VERB
ijtc-647	143	4	from	from	ADP
ijtc-647	143	5	the	the	DET
ijtc-647	143	6	descriptive	descriptive	ADJ
ijtc-647	143	7	results	result	NOUN
ijtc-647	143	8	that	that	PRON
ijtc-647	143	9	most	most	ADJ
ijtc-647	143	10	of	of	ADP
ijtc-647	143	11	the	the	DET
ijtc-647	143	12	weaknesses	weakness	NOUN
ijtc-647	143	13	rely	rely	VERB
ijtc-647	143	14	on	on	ADP
ijtc-647	143	15	public	public	ADJ
ijtc-647	143	16	bica	bica	PROPN
ijtc-647	143	17	compared	compare	VERB
ijtc-647	143	18	to	to	PART
ijtc-647	143	19	hlis	hlis	VERB
ijtc-647	143	20	and	and	CCONJ
ijtc-647	143	21	lgas	lgas	NOUN
ijtc-647	143	22	.	.	PUNCT
ijtc-647	144	1	the	the	DET
ijtc-647	144	2	results	result	NOUN
ijtc-647	144	3	indicate	indicate	VERB
ijtc-647	144	4	that	that	SCONJ
ijtc-647	144	5	audit	audit	NOUN
ijtc-647	144	6	committees	committee	NOUN
ijtc-647	144	7	from	from	ADP
ijtc-647	144	8	public	public	ADJ
ijtc-647	144	9	bica	bica	PROPN
ijtc-647	144	10	do	do	AUX
ijtc-647	144	11	not	not	PART
ijtc-647	144	12	discuss	discuss	VERB
ijtc-647	144	13	crucial	crucial	ADJ
ijtc-647	144	14	aspects	aspect	NOUN
ijtc-647	144	15	such	such	ADJ
ijtc-647	144	16	as	as	ADP
ijtc-647	144	17	internal	internal	ADJ
ijtc-647	144	18	audit	audit	NOUN
ijtc-647	144	19	reports	report	NOUN
ijtc-647	144	20	,	,	PUNCT
ijtc-647	144	21	internal	internal	ADJ
ijtc-647	144	22	control	control	NOUN
ijtc-647	144	23	system	system	NOUN
ijtc-647	144	24	and	and	CCONJ
ijtc-647	144	25	management	management	NOUN
ijtc-647	144	26	information	information	NOUN
ijtc-647	144	27	system	system	NOUN
ijtc-647	144	28	compared	compare	VERB
ijtc-647	144	29	to	to	PART
ijtc-647	144	30	hlis	hlis	VERB
ijtc-647	144	31	and	and	CCONJ
ijtc-647	144	32	lgas	lgas	NOUN
ijtc-647	144	33	audit	audit	NOUN
ijtc-647	144	34	committees	committee	NOUN
ijtc-647	144	35	.	.	PUNCT
ijtc-647	145	1	likewise	likewise	ADV
ijtc-647	145	2	,	,	PUNCT
ijtc-647	145	3	the	the	DET
ijtc-647	145	4	other	other	ADJ
ijtc-647	145	5	deficiencies	deficiency	NOUN
ijtc-647	145	6	that	that	PRON
ijtc-647	145	7	were	be	AUX
ijtc-647	145	8	found	find	VERB
ijtc-647	145	9	to	to	PART
ijtc-647	145	10	appear	appear	VERB
ijtc-647	145	11	most	most	ADV
ijtc-647	145	12	in	in	ADP
ijtc-647	145	13	public	public	ADJ
ijtc-647	145	14	bica	bica	PROPN
ijtc-647	145	15	are	be	AUX
ijtc-647	145	16	the	the	DET
ijtc-647	145	17	unavailability	unavailability	NOUN
ijtc-647	145	18	of	of	ADP
ijtc-647	145	19	audit	audit	NOUN
ijtc-647	145	20	committees	committee	NOUN
ijtc-647	145	21	(	(	PUNCT
ijtc-647	145	22	98	98	NUM
ijtc-647	145	23	%	%	NOUN
ijtc-647	145	24	)	)	PUNCT
ijtc-647	145	25	,	,	PUNCT
ijtc-647	145	26	the	the	DET
ijtc-647	145	27	improper	improper	ADJ
ijtc-647	145	28	composition	composition	NOUN
ijtc-647	145	29	of	of	ADP
ijtc-647	145	30	the	the	DET
ijtc-647	145	31	audit	audit	NOUN
ijtc-647	145	32	committee	committee	NOUN
ijtc-647	145	33	(	(	PUNCT
ijtc-647	145	34	90	90	NUM
ijtc-647	145	35	%	%	NOUN
ijtc-647	145	36	)	)	PUNCT
ijtc-647	145	37	,	,	PUNCT
ijtc-647	145	38	and	and	CCONJ
ijtc-647	145	39	lack	lack	NOUN
ijtc-647	145	40	of	of	ADP
ijtc-647	145	41	technical	technical	ADJ
ijtc-647	145	42	advice	advice	NOUN
ijtc-647	145	43	to	to	ADP
ijtc-647	145	44	accounting	accounting	NOUN
ijtc-647	145	45	officers	officer	NOUN
ijtc-647	145	46	(	(	PUNCT
ijtc-647	145	47	75	75	NUM
ijtc-647	145	48	%	%	NOUN
ijtc-647	145	49	)	)	PUNCT
ijtc-647	145	50	.	.	PUNCT
ijtc-647	146	1	on	on	ADP
ijtc-647	146	2	the	the	DET
ijtc-647	146	3	contrary	contrary	NOUN
ijtc-647	146	4	,	,	PUNCT
ijtc-647	146	5	these	these	DET
ijtc-647	146	6	results	result	NOUN
ijtc-647	146	7	have	have	VERB
ijtc-647	146	8	a	a	DET
ijtc-647	146	9	low	low	ADJ
ijtc-647	146	10	percentage	percentage	NOUN
ijtc-647	146	11	in	in	ADP
ijtc-647	146	12	hlis	hlis	NOUN
ijtc-647	146	13	with	with	ADP
ijtc-647	146	14	2	2	NUM
ijtc-647	146	15	%	%	NOUN
ijtc-647	146	16	,	,	PUNCT
ijtc-647	146	17	10	10	NUM
ijtc-647	146	18	%	%	NOUN
ijtc-647	146	19	,	,	PUNCT
ijtc-647	146	20	0	0	NUM
ijtc-647	146	21	%	%	NOUN
ijtc-647	146	22	and	and	CCONJ
ijtc-647	146	23	lgas	lgas	NOUN
ijtc-647	146	24	with	with	ADP
ijtc-647	146	25	0	0	NUM
ijtc-647	146	26	%	%	NOUN
ijtc-647	146	27	,	,	PUNCT
ijtc-647	146	28	0	0	NUM
ijtc-647	146	29	%	%	NOUN
ijtc-647	146	30	,	,	PUNCT
ijtc-647	146	31	25	25	NUM
ijtc-647	146	32	%	%	NOUN
ijtc-647	146	33	on	on	ADP
ijtc-647	146	34	the	the	DET
ijtc-647	146	35	unavailability	unavailability	NOUN
ijtc-647	146	36	of	of	ADP
ijtc-647	146	37	ac	ac	PROPN
ijtc-647	146	38	,	,	PUNCT
ijtc-647	146	39	the	the	DET
ijtc-647	146	40	improper	improper	ADJ
ijtc-647	146	41	structure	structure	NOUN
ijtc-647	146	42	of	of	ADP
ijtc-647	146	43	the	the	DET
ijtc-647	146	44	audit	audit	NOUN
ijtc-647	146	45	committee	committee	NOUN
ijtc-647	146	46	and	and	CCONJ
ijtc-647	146	47	lack	lack	NOUN
ijtc-647	146	48	of	of	ADP
ijtc-647	146	49	technical	technical	ADJ
ijtc-647	146	50	advice	advice	NOUN
ijtc-647	146	51	to	to	ADP
ijtc-647	146	52	accounting	accounting	NOUN
ijtc-647	146	53	officers	officer	NOUN
ijtc-647	146	54	respectively	respectively	ADV
ijtc-647	146	55	.	.	PUNCT
ijtc-647	147	1	besides	besides	SCONJ
ijtc-647	147	2	,	,	PUNCT
ijtc-647	147	3	the	the	DET
ijtc-647	147	4	descriptive	descriptive	ADJ
ijtc-647	147	5	results	result	NOUN
ijtc-647	147	6	showed	show	VERB
ijtc-647	147	7	that	that	SCONJ
ijtc-647	147	8	audit	audit	NOUN
ijtc-647	147	9	committees	committee	NOUN
ijtc-647	147	10	from	from	ADP
ijtc-647	147	11	rs	r	NOUN
ijtc-647	147	12	and	and	CCONJ
ijtc-647	147	13	lgas	lgas	NOUN
ijtc-647	147	14	had	have	VERB
ijtc-647	147	15	a	a	DET
ijtc-647	147	16	problem	problem	NOUN
ijtc-647	147	17	of	of	ADP
ijtc-647	147	18	not	not	PART
ijtc-647	147	19	reviewing	review	VERB
ijtc-647	147	20	the	the	DET
ijtc-647	147	21	annual	annual	ADJ
ijtc-647	147	22	audit	audit	NOUN
ijtc-647	147	23	plans	plan	NOUN
ijtc-647	147	24	by	by	ADP
ijtc-647	147	25	85	85	NUM
ijtc-647	147	26	%	%	NOUN
ijtc-647	147	27	,	,	PUNCT
ijtc-647	147	28	they	they	PRON
ijtc-647	147	29	didn‟t	didn‟t	VERB
ijtc-647	147	30	prepare	prepare	VERB
ijtc-647	147	31	annual	annual	ADJ
ijtc-647	147	32	audit	audit	NOUN
ijtc-647	147	33	committee	committee	NOUN
ijtc-647	147	34	reports	report	NOUN
ijtc-647	147	35	(	(	PUNCT
ijtc-647	147	36	72.7	72.7	NUM
ijtc-647	147	37	%	%	NOUN
ijtc-647	147	38	)	)	PUNCT
ijtc-647	147	39	,	,	PUNCT
ijtc-647	147	40	they	they	PRON
ijtc-647	147	41	didn‟t	didn‟t	VERB
ijtc-647	147	42	meet	meet	VERB
ijtc-647	147	43	as	as	SCONJ
ijtc-647	147	44	required	require	VERB
ijtc-647	147	45	by	by	ADP
ijtc-647	147	46	law	law	NOUN
ijtc-647	147	47	(	(	PUNCT
ijtc-647	147	48	59.9	59.9	NUM
ijtc-647	147	49	%	%	NOUN
ijtc-647	147	50	)	)	PUNCT
ijtc-647	147	51	,	,	PUNCT
ijtc-647	147	52	they	they	PRON
ijtc-647	147	53	don‟t	don‟t	X
ijtc-647	147	54	review	review	VERB
ijtc-647	147	55	financial	financial	ADJ
ijtc-647	147	56	effect	effect	NOUN
ijtc-647	147	57	of	of	ADP
ijtc-647	147	58	external	external	ADJ
ijtc-647	147	59	audit	audit	NOUN
ijtc-647	147	60	opinions	opinion	NOUN
ijtc-647	147	61	and	and	CCONJ
ijtc-647	147	62	audit	audit	NOUN
ijtc-647	147	63	committees	committee	NOUN
ijtc-647	147	64	on	on	ADP
ijtc-647	147	65	financial	financial	ADJ
ijtc-647	147	66	resource	resource	NOUN
ijtc-647	147	67	management	management	NOUN
ijtc-647	147	68	in	in	ADP
ijtc-647	147	69	public	public	ADJ
ijtc-647	147	70	sector	sector	NOUN
ijtc-647	147	71	entities	entity	NOUN
ijtc-647	147	72	mwombeki	mwombeki	VERB
ijtc-647	147	73	46	46	NUM
ijtc-647	148	1	|	|	ADV
ijtc-647	148	2	ilomata	ilomata	PROPN
ijtc-647	148	3	international	international	ADJ
ijtc-647	148	4	journal	journal	NOUN
ijtc-647	148	5	of	of	ADP
ijtc-647	148	6	tax	tax	PROPN
ijtc-647	148	7	&	&	CCONJ
ijtc-647	148	8	accounting	account	VERB
ijtc-647	148	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-647	148	10	statement	statement	NOUN
ijtc-647	148	11	(	(	PUNCT
ijtc-647	148	12	58.8	58.8	NUM
ijtc-647	148	13	%	%	NOUN
ijtc-647	148	14	)	)	PUNCT
ijtc-647	148	15	and	and	CCONJ
ijtc-647	148	16	cag	cag	PROPN
ijtc-647	148	17	reports	report	NOUN
ijtc-647	148	18	(	(	PUNCT
ijtc-647	148	19	51	51	NUM
ijtc-647	148	20	%	%	NOUN
ijtc-647	148	21	)	)	PUNCT
ijtc-647	148	22	,	,	PUNCT
ijtc-647	148	23	and	and	CCONJ
ijtc-647	148	24	they	they	PRON
ijtc-647	148	25	don‟t	don‟t	X
ijtc-647	148	26	have	have	VERB
ijtc-647	148	27	training	training	NOUN
ijtc-647	148	28	(	(	PUNCT
ijtc-647	148	29	49	49	NUM
ijtc-647	148	30	%	%	NOUN
ijtc-647	148	31	)	)	PUNCT
ijtc-647	148	32	.	.	PUNCT
ijtc-647	149	1	these	these	DET
ijtc-647	149	2	results	result	NOUN
ijtc-647	149	3	had	have	VERB
ijtc-647	149	4	a	a	DET
ijtc-647	149	5	higher	high	ADJ
ijtc-647	149	6	percentage	percentage	NOUN
ijtc-647	149	7	compared	compare	VERB
ijtc-647	149	8	to	to	PART
ijtc-647	149	9	hlis	hlis	VERB
ijtc-647	149	10	and	and	CCONJ
ijtc-647	149	11	public	public	PROPN
ijtc-647	149	12	bica	bica	PROPN
ijtc-647	149	13	.	.	PUNCT
ijtc-647	150	1	table	table	NOUN
ijtc-647	150	2	5	5	NUM
ijtc-647	150	3	:	:	PUNCT
ijtc-647	150	4	weaknesses	weakness	NOUN
ijtc-647	150	5	observed	observe	VERB
ijtc-647	150	6	by	by	ADP
ijtc-647	150	7	the	the	DET
ijtc-647	150	8	public	public	ADJ
ijtc-647	150	9	entities	entity	NOUN
ijtc-647	150	10	in	in	ADP
ijtc-647	150	11	percentages	percentage	NOUN
ijtc-647	150	12	weakness	weakness	VERB
ijtc-647	150	13	public	public	ADJ
ijtc-647	150	14	entities	entity	NOUN
ijtc-647	150	15	total	total	NOUN
ijtc-647	150	16	(	(	PUNCT
ijtc-647	150	17	%	%	INTJ
ijtc-647	150	18	)	)	PUNCT
ijtc-647	150	19	public	public	PROPN
ijtc-647	150	20	bica	bica	PROPN
ijtc-647	150	21	.	.	PUNCT
ijtc-647	151	1	hlis	hlis	PROPN
ijtc-647	151	2	rs	rs	PROPN
ijtc-647	151	3	and	and	CCONJ
ijtc-647	151	4	lgas	lgas	PROPN
ijtc-647	151	5	no	no	DET
ijtc-647	151	6	required	require	VERB
ijtc-647	151	7	meetings	meeting	NOUN
ijtc-647	151	8	as	as	ADP
ijtc-647	151	9	per	per	ADP
ijtc-647	151	10	acts	act	NOUN
ijtc-647	151	11	31.9	31.9	NUM
ijtc-647	151	12	8.2	8.2	NUM
ijtc-647	151	13	59.9	59.9	NUM
ijtc-647	151	14	100	100	NUM
ijtc-647	151	15	audit	audit	NOUN
ijtc-647	151	16	committees	committee	NOUN
ijtc-647	151	17	do	do	AUX
ijtc-647	151	18	not	not	PART
ijtc-647	151	19	review	review	VERB
ijtc-647	151	20	financial	financial	ADJ
ijtc-647	151	21	statements	statement	NOUN
ijtc-647	151	22	31.9	31.9	NUM
ijtc-647	151	23	9.4	9.4	NUM
ijtc-647	151	24	58.8	58.8	NUM
ijtc-647	151	25	100	100	NUM
ijtc-647	151	26	no	no	DET
ijtc-647	151	27	annual	annual	ADJ
ijtc-647	151	28	audit	audit	NOUN
ijtc-647	151	29	committee	committee	NOUN
ijtc-647	151	30	reports	report	VERB
ijtc-647	151	31	20.0	20.0	NUM
ijtc-647	151	32	7.3	7.3	NUM
ijtc-647	151	33	72.7	72.7	NUM
ijtc-647	151	34	100	100	NUM
ijtc-647	151	35	audit	audit	NOUN
ijtc-647	151	36	committees	committee	NOUN
ijtc-647	151	37	do	do	AUX
ijtc-647	151	38	not	not	PART
ijtc-647	151	39	review	review	VERB
ijtc-647	151	40	the	the	DET
ijtc-647	151	41	annual	annual	ADJ
ijtc-647	151	42	audit	audit	NOUN
ijtc-647	151	43	plan	plan	VERB
ijtc-647	151	44	13.4	13.4	NUM
ijtc-647	151	45	1.5	1.5	NUM
ijtc-647	151	46	85.1	85.1	NUM
ijtc-647	151	47	100	100	NUM
ijtc-647	151	48	no	no	DET
ijtc-647	151	49	discussion	discussion	NOUN
ijtc-647	151	50	of	of	ADP
ijtc-647	151	51	the	the	DET
ijtc-647	151	52	internal	internal	ADJ
ijtc-647	151	53	auditors	auditor	NOUN
ijtc-647	151	54	reports	report	VERB
ijtc-647	151	55	94.9	94.9	NUM
ijtc-647	151	56	0.0	0.0	NUM
ijtc-647	151	57	5.1	5.1	NUM
ijtc-647	151	58	100	100	NUM
ijtc-647	151	59	no	no	DET
ijtc-647	151	60	review	review	NOUN
ijtc-647	151	61	and	and	CCONJ
ijtc-647	151	62	discussion	discussion	NOUN
ijtc-647	151	63	of	of	ADP
ijtc-647	151	64	the	the	DET
ijtc-647	151	65	cag	cag	PROPN
ijtc-647	151	66	report	report	VERB
ijtc-647	151	67	49.0	49.0	NUM
ijtc-647	151	68	0.0	0.0	NUM
ijtc-647	151	69	51.0	51.0	NUM
ijtc-647	151	70	100	100	NUM
ijtc-647	151	71	no	no	DET
ijtc-647	151	72	trainings	training	NOUN
ijtc-647	151	73	for	for	ADP
ijtc-647	151	74	audit	audit	NOUN
ijtc-647	151	75	committee	committee	NOUN
ijtc-647	151	76	31.4	31.4	NUM
ijtc-647	151	77	19.6	19.6	NUM
ijtc-647	151	78	49.0	49.0	NUM
ijtc-647	151	79	100	100	NUM
ijtc-647	151	80	no	no	DET
ijtc-647	151	81	discussion	discussion	NOUN
ijtc-647	151	82	on	on	ADP
ijtc-647	151	83	the	the	DET
ijtc-647	151	84	area	area	NOUN
ijtc-647	151	85	of	of	ADP
ijtc-647	151	86	internal	internal	ADJ
ijtc-647	151	87	control	control	NOUN
ijtc-647	151	88	system	system	NOUN
ijtc-647	151	89	91.2	91.2	NUM
ijtc-647	151	90	4.4	4.4	NUM
ijtc-647	151	91	4.4	4.4	NUM
ijtc-647	151	92	100	100	NUM
ijtc-647	151	93	no	no	DET
ijtc-647	151	94	discussion	discussion	NOUN
ijtc-647	151	95	on	on	ADP
ijtc-647	151	96	management	management	NOUN
ijtc-647	151	97	information	information	NOUN
ijtc-647	151	98	system	system	NOUN
ijtc-647	151	99	96.0	96.0	NUM
ijtc-647	151	100	2.0	2.0	NUM
ijtc-647	151	101	2.0	2.0	NUM
ijtc-647	151	102	100	100	NUM
ijtc-647	151	103	lack	lack	NOUN
ijtc-647	151	104	of	of	ADP
ijtc-647	151	105	independence	independence	NOUN
ijtc-647	151	106	in	in	ADP
ijtc-647	151	107	executing	execute	VERB
ijtc-647	151	108	their	their	PRON
ijtc-647	151	109	duties	duty	NOUN
ijtc-647	151	110	53.2	53.2	NUM
ijtc-647	151	111	45.0	45.0	NUM
ijtc-647	151	112	1.8	1.8	NUM
ijtc-647	151	113	100	100	NUM
ijtc-647	151	114	lack	lack	NOUN
ijtc-647	151	115	of	of	ADP
ijtc-647	151	116	evaluation	evaluation	NOUN
ijtc-647	151	117	of	of	ADP
ijtc-647	151	118	audit	audit	NOUN
ijtc-647	151	119	committee	committee	NOUN
ijtc-647	151	120	performances	performance	VERB
ijtc-647	151	121	68.8	68.8	NUM
ijtc-647	151	122	30.3	30.3	NUM
ijtc-647	151	123	0.9	0.9	NUM
ijtc-647	151	124	100	100	NUM
ijtc-647	151	125	no	no	DET
ijtc-647	151	126	mechanism	mechanism	NOUN
ijtc-647	151	127	to	to	PART
ijtc-647	151	128	hold	hold	VERB
ijtc-647	151	129	the	the	DET
ijtc-647	151	130	audit	audit	NOUN
ijtc-647	151	131	committees	committee	NOUN
ijtc-647	151	132	responsible	responsible	ADJ
ijtc-647	151	133	54.1	54.1	NUM
ijtc-647	151	134	45.9	45.9	NUM
ijtc-647	151	135	0.0	0.0	NUM
ijtc-647	151	136	100	100	NUM
ijtc-647	151	137	no	no	DET
ijtc-647	151	138	audit	audit	NOUN
ijtc-647	151	139	committee	committee	NOUN
ijtc-647	151	140	established	establish	VERB
ijtc-647	151	141	98.0	98.0	NUM
ijtc-647	151	142	2.0	2.0	NUM
ijtc-647	151	143	0.0	0.0	NUM
ijtc-647	151	144	100	100	NUM
ijtc-647	151	145	committees	committee	NOUN
ijtc-647	151	146	do	do	AUX
ijtc-647	151	147	not	not	PART
ijtc-647	151	148	advice	advice	VERB
ijtc-647	151	149	the	the	DET
ijtc-647	151	150	accounting	accounting	NOUN
ijtc-647	151	151	officer	officer	NOUN
ijtc-647	151	152	75.0	75.0	NUM
ijtc-647	151	153	0.0	0.0	NUM
ijtc-647	151	154	25.0	25.0	NUM
ijtc-647	151	155	100	100	NUM
ijtc-647	151	156	improper	improper	ADJ
ijtc-647	151	157	composition	composition	NOUN
ijtc-647	151	158	of	of	ADP
ijtc-647	151	159	the	the	DET
ijtc-647	151	160	audit	audit	NOUN
ijtc-647	151	161	committee	committee	NOUN
ijtc-647	151	162	90.0	90.0	NUM
ijtc-647	151	163	10.0	10.0	NUM
ijtc-647	151	164	0.0	0.0	NUM
ijtc-647	151	165	100	100	NUM
ijtc-647	151	166	total	total	NOUN
ijtc-647	151	167	46.3	46.3	NUM
ijtc-647	151	168	13.2	13.2	NUM
ijtc-647	151	169	40.5	40.5	NUM
ijtc-647	151	170	100	100	NUM
ijtc-647	151	171	note	note	NOUN
ijtc-647	151	172	:	:	PUNCT
ijtc-647	151	173	public	public	PROPN
ijtc-647	151	174	b.i.c.a	b.i.c.a	PROPN
ijtc-647	151	175	.	.	PUNCT
ijtc-647	152	1	=	=	PUNCT
ijtc-647	152	2	public	public	ADJ
ijtc-647	152	3	boards	board	NOUN
ijtc-647	152	4	,	,	PUNCT
ijtc-647	152	5	institutions	institution	NOUN
ijtc-647	152	6	,	,	PUNCT
ijtc-647	152	7	corporations	corporation	NOUN
ijtc-647	152	8	and	and	CCONJ
ijtc-647	152	9	agencies	agency	NOUN
ijtc-647	152	10	,	,	PUNCT
ijtc-647	152	11	r.s	r.s	PROPN
ijtc-647	152	12	.	.	PUNCT
ijtc-647	153	1	=	=	ADJ
ijtc-647	153	2	regional	regional	ADJ
ijtc-647	153	3	secretariat	secretariat	NOUN
ijtc-647	153	4	,	,	PUNCT
ijtc-647	153	5	l.g.a.s	l.g.a.s	PROPN
ijtc-647	153	6	=	=	PROPN
ijtc-647	153	7	local	local	ADJ
ijtc-647	153	8	government	government	NOUN
ijtc-647	153	9	authorities	authority	NOUN
ijtc-647	153	10	,	,	PUNCT
ijtc-647	153	11	hlis=	hlis=	NUM
ijtc-647	153	12	higher	high	ADJ
ijtc-647	153	13	learning	learning	NOUN
ijtc-647	153	14	institutions	institution	NOUN
ijtc-647	153	15	source	source	NOUN
ijtc-647	153	16	:	:	PUNCT
ijtc-647	153	17	author	author	NOUN
ijtc-647	153	18	computation	computation	NOUN
ijtc-647	153	19	(	(	PUNCT
ijtc-647	153	20	2022	2022	NUM
ijtc-647	153	21	)	)	PUNCT
ijtc-647	153	22	correlation	correlation	NOUN
ijtc-647	153	23	result	result	VERB
ijtc-647	153	24	it	it	PRON
ijtc-647	153	25	is	be	AUX
ijtc-647	153	26	indicated	indicate	VERB
ijtc-647	153	27	in	in	ADP
ijtc-647	153	28	table	table	NOUN
ijtc-647	153	29	6	6	NUM
ijtc-647	153	30	that	that	SCONJ
ijtc-647	153	31	the	the	DET
ijtc-647	153	32	coefficient	coefficient	NOUN
ijtc-647	153	33	between	between	ADP
ijtc-647	153	34	the	the	DET
ijtc-647	153	35	two	two	NUM
ijtc-647	153	36	variables	variable	NOUN
ijtc-647	153	37	is	be	AUX
ijtc-647	153	38	-0.170	-0.170	PRON
ijtc-647	153	39	.	.	PUNCT
ijtc-647	154	1	tabachnick	tabachnick	NOUN
ijtc-647	154	2	&	&	CCONJ
ijtc-647	154	3	fidell	fidell	PROPN
ijtc-647	154	4	(	(	PUNCT
ijtc-647	154	5	1996	1996	NUM
ijtc-647	154	6	)	)	PUNCT
ijtc-647	154	7	and	and	CCONJ
ijtc-647	154	8	bordens	bordens	PROPN
ijtc-647	154	9	&	&	CCONJ
ijtc-647	154	10	abbott	abbott	PROPN
ijtc-647	154	11	(	(	PUNCT
ijtc-647	154	12	2011	2011	NUM
ijtc-647	154	13	)	)	PUNCT
ijtc-647	154	14	guided	guide	VERB
ijtc-647	154	15	that	that	SCONJ
ijtc-647	154	16	a	a	DET
ijtc-647	154	17	correlation	correlation	NOUN
ijtc-647	154	18	coefficient	coefficient	NOUN
ijtc-647	154	19	below	below	ADP
ijtc-647	154	20	0.9	0.9	NUM
ijtc-647	154	21	indicates	indicate	VERB
ijtc-647	154	22	no	no	DET
ijtc-647	154	23	multicollinearity	multicollinearity	NOUN
ijtc-647	154	24	between	between	ADP
ijtc-647	154	25	variables	variable	NOUN
ijtc-647	154	26	.	.	PUNCT
ijtc-647	155	1	therefore	therefore	ADV
ijtc-647	155	2	,	,	PUNCT
ijtc-647	155	3	it	it	PRON
ijtc-647	155	4	is	be	AUX
ijtc-647	155	5	concluded	conclude	VERB
ijtc-647	155	6	that	that	SCONJ
ijtc-647	155	7	the	the	DET
ijtc-647	155	8	independent	independent	ADJ
ijtc-647	155	9	variables	variable	NOUN
ijtc-647	155	10	are	be	AUX
ijtc-647	155	11	lower	lower	ADV
ijtc-647	155	12	correlated	correlate	VERB
ijtc-647	155	13	.	.	PUNCT
ijtc-647	156	1	this	this	PRON
ijtc-647	156	2	allows	allow	VERB
ijtc-647	156	3	testing	test	VERB
ijtc-647	156	4	the	the	DET
ijtc-647	156	5	hypotheses	hypothesis	NOUN
ijtc-647	156	6	to	to	PART
ijtc-647	156	7	examine	examine	VERB
ijtc-647	156	8	the	the	DET
ijtc-647	156	9	influence	influence	NOUN
ijtc-647	156	10	of	of	ADP
ijtc-647	156	11	each	each	DET
ijtc-647	156	12	variable	variable	NOUN
ijtc-647	156	13	on	on	ADP
ijtc-647	156	14	frm	frm	PROPN
ijtc-647	156	15	.	.	PROPN
ijtc-647	156	16	table	table	NOUN
ijtc-647	156	17	6	6	NUM
ijtc-647	156	18	:	:	PUNCT
ijtc-647	156	19	correlation	correlation	NOUN
ijtc-647	156	20	matrix	matrix	NOUN
ijtc-647	156	21	variables	variable	VERB
ijtc-647	156	22	description	description	NOUN
ijtc-647	156	23	1	1	NUM
ijtc-647	156	24	2	2	NUM
ijtc-647	156	25	type	type	NOUN
ijtc-647	156	26	of	of	ADP
ijtc-647	156	27	audit	audit	NOUN
ijtc-647	156	28	opinion	opinion	NOUN
ijtc-647	156	29	(	(	PUNCT
ijtc-647	156	30	1	1	X
ijtc-647	156	31	)	)	PUNCT
ijtc-647	156	32	pearson	pearson	NOUN
ijtc-647	156	33	correlation	correlation	NOUN
ijtc-647	156	34	1	1	NUM
ijtc-647	156	35	-.170	-.170	PROPN
ijtc-647	156	36	*	*	PUNCT
ijtc-647	156	37	*	*	NOUN
ijtc-647	156	38	sig	sig	X
ijtc-647	156	39	.	.	PUNCT
ijtc-647	156	40	.000	.000	NUM
ijtc-647	156	41	weakness	weakness	NOUN
ijtc-647	156	42	of	of	ADP
ijtc-647	156	43	audit	audit	NOUN
ijtc-647	156	44	committees	committee	NOUN
ijtc-647	156	45	(	(	PUNCT
ijtc-647	156	46	2	2	X
ijtc-647	156	47	)	)	PUNCT
ijtc-647	156	48	pearson	pearson	NOUN
ijtc-647	156	49	correlation	correlation	NOUN
ijtc-647	156	50	-.170	-.170	PROPN
ijtc-647	156	51	*	*	PUNCT
ijtc-647	156	52	*	*	PROPN
ijtc-647	156	53	1	1	NUM
ijtc-647	156	54	sig	sig	NOUN
ijtc-647	156	55	.	.	PROPN
ijtc-647	156	56	.000	.000	NUM
ijtc-647	156	57	source	source	NOUN
ijtc-647	156	58	:	:	PUNCT
ijtc-647	156	59	author	author	NOUN
ijtc-647	156	60	computation	computation	NOUN
ijtc-647	156	61	(	(	PUNCT
ijtc-647	156	62	2022	2022	NUM
ijtc-647	156	63	)	)	PUNCT
ijtc-647	156	64	effect	effect	NOUN
ijtc-647	156	65	of	of	ADP
ijtc-647	156	66	external	external	ADJ
ijtc-647	156	67	audit	audit	NOUN
ijtc-647	156	68	opinions	opinion	NOUN
ijtc-647	156	69	and	and	CCONJ
ijtc-647	156	70	audit	audit	NOUN
ijtc-647	156	71	committees	committee	NOUN
ijtc-647	156	72	on	on	ADP
ijtc-647	156	73	financial	financial	ADJ
ijtc-647	156	74	resource	resource	NOUN
ijtc-647	156	75	management	management	NOUN
ijtc-647	156	76	in	in	ADP
ijtc-647	156	77	public	public	ADJ
ijtc-647	156	78	sector	sector	NOUN
ijtc-647	156	79	entities	entity	NOUN
ijtc-647	156	80	mwombeki	mwombeki	VERB
ijtc-647	156	81	47	47	NUM
ijtc-647	157	1	|	|	ADV
ijtc-647	157	2	ilomata	ilomata	PROPN
ijtc-647	157	3	international	international	ADJ
ijtc-647	157	4	journal	journal	NOUN
ijtc-647	157	5	of	of	ADP
ijtc-647	157	6	tax	tax	PROPN
ijtc-647	157	7	&	&	CCONJ
ijtc-647	157	8	accounting	accounting	PROPN
ijtc-647	157	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-647	157	10	hausman	hausman	ADJ
ijtc-647	157	11	test	test	NOUN
ijtc-647	157	12	result	result	NOUN
ijtc-647	157	13	from	from	ADP
ijtc-647	157	14	the	the	DET
ijtc-647	157	15	guidance	guidance	NOUN
ijtc-647	157	16	of	of	ADP
ijtc-647	157	17	hausman	hausman	NOUN
ijtc-647	157	18	(	(	PUNCT
ijtc-647	157	19	1978	1978	NUM
ijtc-647	157	20	)	)	PUNCT
ijtc-647	157	21	,	,	PUNCT
ijtc-647	157	22	the	the	DET
ijtc-647	157	23	fixed	fix	VERB
ijtc-647	157	24	-	-	PUNCT
ijtc-647	157	25	effect	effect	NOUN
ijtc-647	157	26	model	model	NOUN
ijtc-647	157	27	was	be	AUX
ijtc-647	157	28	a	a	DET
ijtc-647	157	29	suitable	suitable	ADJ
ijtc-647	157	30	model	model	NOUN
ijtc-647	157	31	to	to	PART
ijtc-647	157	32	use	use	VERB
ijtc-647	157	33	since	since	SCONJ
ijtc-647	157	34	prob	prob	NOUN
ijtc-647	157	35	>	>	PROPN
ijtc-647	157	36	chi2	chi2	PROPN
ijtc-647	157	37	is	be	AUX
ijtc-647	157	38	0.0000	0.0000	NUM
ijtc-647	157	39	lower	low	ADJ
ijtc-647	157	40	than	than	ADP
ijtc-647	157	41	5	5	NUM
ijtc-647	157	42	per	per	ADP
ijtc-647	157	43	cent	cent	NOUN
ijtc-647	157	44	,	,	PUNCT
ijtc-647	157	45	as	as	SCONJ
ijtc-647	157	46	specified	specify	VERB
ijtc-647	157	47	in	in	ADP
ijtc-647	157	48	table	table	NOUN
ijtc-647	157	49	7	7	NUM
ijtc-647	157	50	.	.	PUNCT
ijtc-647	157	51	table	table	NOUN
ijtc-647	157	52	7	7	NUM
ijtc-647	157	53	:	:	PUNCT
ijtc-647	157	54	hausman	hausman	ADJ
ijtc-647	157	55	test	test	NOUN
ijtc-647	157	56	summary	summary	NOUN
ijtc-647	157	57	variables	variable	VERB
ijtc-647	157	58	coefficients	coefficient	NOUN
ijtc-647	157	59	(	(	PUNCT
ijtc-647	157	60	b	b	NOUN
ijtc-647	157	61	)	)	PUNCT
ijtc-647	157	62	(	(	PUNCT
ijtc-647	157	63	b	b	X
ijtc-647	157	64	)	)	PUNCT
ijtc-647	157	65	(	(	PUNCT
ijtc-647	157	66	b	b	X
ijtc-647	157	67	-	-	PUNCT
ijtc-647	157	68	b	b	NOUN
ijtc-647	157	69	)	)	PUNCT
ijtc-647	157	70	sqrt	sqrt	NOUN
ijtc-647	157	71	.	.	PUNCT
ijtc-647	158	1	(	(	PUNCT
ijtc-647	158	2	diag(v_b	diag(v_b	NOUN
ijtc-647	158	3	-	-	PUNCT
ijtc-647	158	4	v_b	v_b	NUM
ijtc-647	158	5	)	)	PUNCT
ijtc-647	158	6	)	)	PUNCT
ijtc-647	158	7	fixed	fix	VERB
ijtc-647	158	8	random	random	ADJ
ijtc-647	158	9	difference	difference	NOUN
ijtc-647	158	10	s.e	s.e	PROPN
ijtc-647	158	11	type	type	NOUN
ijtc-647	158	12	of	of	ADP
ijtc-647	158	13	audit	audit	NOUN
ijtc-647	158	14	opinion	opinion	NOUN
ijtc-647	158	15	-.1223	-.1223	PUNCT
ijtc-647	158	16	-.0661	-.0661	PUNCT
ijtc-647	158	17	-.0562	-.0562	PUNCT
ijtc-647	158	18	.0000	.0000	PROPN
ijtc-647	158	19	ac	ac	PROPN
ijtc-647	158	20	weaknesses	weakness	NOUN
ijtc-647	158	21	-.0031	-.0031	PUNCT
ijtc-647	158	22	-.0150	-.0150	PUNCT
ijtc-647	158	23	.0120	.0120	PROPN
ijtc-647	158	24	.0010	.0010	PROPN
ijtc-647	158	25	prob	prob	PROPN
ijtc-647	158	26	>	>	PROPN
ijtc-647	158	27	chi2	chi2	PROPN
ijtc-647	158	28	=	=	SYM
ijtc-647	158	29	0.0000	0.0000	NUM
ijtc-647	158	30	source	source	NOUN
ijtc-647	158	31	:	:	PUNCT
ijtc-647	158	32	author	author	NOUN
ijtc-647	158	33	computation	computation	NOUN
ijtc-647	158	34	(	(	PUNCT
ijtc-647	158	35	2022	2022	NUM
ijtc-647	158	36	)	)	PUNCT
ijtc-647	158	37	therefore	therefore	ADV
ijtc-647	158	38	,	,	PUNCT
ijtc-647	158	39	from	from	ADP
ijtc-647	158	40	this	this	DET
ijtc-647	158	41	result	result	NOUN
ijtc-647	158	42	,	,	PUNCT
ijtc-647	158	43	the	the	DET
ijtc-647	158	44	null	null	ADJ
ijtc-647	158	45	hypothesis	hypothesis	NOUN
ijtc-647	158	46	was	be	AUX
ijtc-647	158	47	rejected	reject	VERB
ijtc-647	158	48	,	,	PUNCT
ijtc-647	158	49	meaning	mean	VERB
ijtc-647	158	50	random	random	ADJ
ijtc-647	158	51	effect	effect	NOUN
ijtc-647	158	52	was	be	AUX
ijtc-647	158	53	not	not	PART
ijtc-647	158	54	an	an	DET
ijtc-647	158	55	appropriate	appropriate	ADJ
ijtc-647	158	56	model	model	NOUN
ijtc-647	158	57	to	to	PART
ijtc-647	158	58	use	use	VERB
ijtc-647	158	59	.	.	PUNCT
ijtc-647	159	1	in	in	ADP
ijtc-647	159	2	addition	addition	NOUN
ijtc-647	159	3	,	,	PUNCT
ijtc-647	159	4	errors	error	NOUN
ijtc-647	159	5	connected	connect	VERB
ijtc-647	159	6	with	with	ADP
ijtc-647	159	7	each	each	DET
ijtc-647	159	8	entity	entity	NOUN
ijtc-647	159	9	are	be	AUX
ijtc-647	159	10	unique	unique	ADJ
ijtc-647	159	11	,	,	PUNCT
ijtc-647	159	12	unsystematic	unsystematic	ADJ
ijtc-647	159	13	and	and	CCONJ
ijtc-647	159	14	random	random	ADJ
ijtc-647	159	15	,	,	PUNCT
ijtc-647	159	16	and	and	CCONJ
ijtc-647	159	17	show	show	VERB
ijtc-647	159	18	no	no	DET
ijtc-647	159	19	correlation	correlation	NOUN
ijtc-647	159	20	with	with	ADP
ijtc-647	159	21	frm	frm	PROPN
ijtc-647	159	22	(	(	PUNCT
ijtc-647	159	23	mwenda	mwenda	ADV
ijtc-647	159	24	et	et	PROPN
ijtc-647	159	25	al	al	PROPN
ijtc-647	159	26	.	.	PROPN
ijtc-647	159	27	,	,	PUNCT
ijtc-647	159	28	2021	2021	NUM
ijtc-647	159	29	)	)	PUNCT
ijtc-647	159	30	.	.	PUNCT
ijtc-647	160	1	hypotheses	hypothesis	NOUN
ijtc-647	160	2	testing	testing	NOUN
ijtc-647	160	3	results	result	NOUN
ijtc-647	160	4	this	this	DET
ijtc-647	160	5	study	study	NOUN
ijtc-647	160	6	had	have	VERB
ijtc-647	160	7	two	two	NUM
ijtc-647	160	8	hypotheses	hypothesis	NOUN
ijtc-647	160	9	derived	derive	VERB
ijtc-647	160	10	from	from	ADP
ijtc-647	160	11	ear	ear	NOUN
ijtc-647	160	12	and	and	CCONJ
ijtc-647	160	13	ac	ac	PROPN
ijtc-647	160	14	.	.	PUNCT
ijtc-647	161	1	the	the	DET
ijtc-647	161	2	ear	ear	NOUN
ijtc-647	161	3	and	and	CCONJ
ijtc-647	161	4	ac	ac	PROPN
ijtc-647	161	5	are	be	AUX
ijtc-647	161	6	regressed	regress	VERB
ijtc-647	161	7	to	to	PART
ijtc-647	161	8	show	show	VERB
ijtc-647	161	9	the	the	DET
ijtc-647	161	10	relationship	relationship	NOUN
ijtc-647	161	11	between	between	ADP
ijtc-647	161	12	them	they	PRON
ijtc-647	161	13	with	with	ADP
ijtc-647	161	14	frm	frm	PROPN
ijtc-647	161	15	.	.	PUNCT
ijtc-647	162	1	a	a	DET
ijtc-647	162	2	fixed	fix	VERB
ijtc-647	162	3	-	-	PUNCT
ijtc-647	162	4	effect	effect	NOUN
ijtc-647	162	5	technique	technique	NOUN
ijtc-647	162	6	is	be	AUX
ijtc-647	162	7	used	use	VERB
ijtc-647	162	8	in	in	ADP
ijtc-647	162	9	the	the	DET
ijtc-647	162	10	analysis	analysis	NOUN
ijtc-647	162	11	,	,	PUNCT
ijtc-647	162	12	and	and	CCONJ
ijtc-647	162	13	the	the	DET
ijtc-647	162	14	outcomes	outcome	NOUN
ijtc-647	162	15	are	be	AUX
ijtc-647	162	16	well	well	ADV
ijtc-647	162	17	presented	present	VERB
ijtc-647	162	18	in	in	ADP
ijtc-647	162	19	table	table	NOUN
ijtc-647	162	20	8	8	NUM
ijtc-647	162	21	.	.	PUNCT
ijtc-647	163	1	the	the	DET
ijtc-647	163	2	model	model	NOUN
ijtc-647	163	3	results	result	NOUN
ijtc-647	163	4	show	show	VERB
ijtc-647	163	5	that	that	SCONJ
ijtc-647	163	6	it	it	PRON
ijtc-647	163	7	is	be	AUX
ijtc-647	163	8	significant	significant	ADJ
ijtc-647	163	9	at	at	ADP
ijtc-647	163	10	5	5	NUM
ijtc-647	163	11	%	%	NOUN
ijtc-647	163	12	,	,	PUNCT
ijtc-647	163	13	and	and	CCONJ
ijtc-647	163	14	the	the	DET
ijtc-647	163	15	r2	r2	NOUN
ijtc-647	163	16	is	be	AUX
ijtc-647	163	17	0.21	0.21	NUM
ijtc-647	163	18	.	.	PUNCT
ijtc-647	163	19	table	table	NOUN
ijtc-647	163	20	8	8	NUM
ijtc-647	163	21	:	:	PUNCT
ijtc-647	163	22	eao	eao	ADJ
ijtc-647	163	23	and	and	CCONJ
ijtc-647	163	24	ac	ac	VERB
ijtc-647	163	25	on	on	ADP
ijtc-647	163	26	frm	frm	PROPN
ijtc-647	163	27	variables	variables	PROPN
ijtc-647	163	28	estimates	estimate	NOUN
ijtc-647	163	29	on	on	ADP
ijtc-647	163	30	frm	frm	PROPN
ijtc-647	163	31	se	se	PROPN
ijtc-647	163	32	p	p	NOUN
ijtc-647	163	33	-	-	PUNCT
ijtc-647	163	34	values	value	NOUN
ijtc-647	163	35	eao	eao	VERB
ijtc-647	163	36	0.1223	0.1223	NUM
ijtc-647	163	37	0.0402	0.0402	NUM
ijtc-647	163	38	0.0020	0.0020	NUM
ijtc-647	163	39	ac	ac	PROPN
ijtc-647	163	40	weaknesses	weakness	NOUN
ijtc-647	163	41	-0.0031	-0.0031	NOUN
ijtc-647	164	1	0.0043	0.0043	NUM
ijtc-647	164	2	0.479	0.479	NUM
ijtc-647	164	3	constant	constant	ADJ
ijtc-647	164	4	2.3407	2.3407	NUM
ijtc-647	164	5	0.0540	0.0540	NUM
ijtc-647	164	6	0.0000	0.0000	NUM
ijtc-647	164	7	fixed	fix	VERB
ijtc-647	164	8	effect	effect	NOUN
ijtc-647	164	9	regression	regression	NOUN
ijtc-647	164	10	:	:	PUNCT
ijtc-647	164	11	number	number	NOUN
ijtc-647	164	12	of	of	ADP
ijtc-647	164	13	observations	observation	NOUN
ijtc-647	164	14	1362	1362	NUM
ijtc-647	164	15	observations	observation	NOUN
ijtc-647	164	16	per	per	ADP
ijtc-647	164	17	group	group	NOUN
ijtc-647	164	18	:	:	PUNCT
ijtc-647	164	19	number	number	NOUN
ijtc-647	164	20	of	of	ADP
ijtc-647	164	21	groups	group	NOUN
ijtc-647	164	22	group	group	NOUN
ijtc-647	164	23	variable	variable	NOUN
ijtc-647	164	24	:	:	PUNCT
ijtc-647	164	25	public	public	ADJ
ijtc-647	164	26	entities	entity	NOUN
ijtc-647	164	27	r	r	PROPN
ijtc-647	164	28	-	-	PUNCT
ijtc-647	164	29	sq	sq	NUM
ijtc-647	164	30	230	230	NUM
ijtc-647	164	31	min	min	NOUN
ijtc-647	164	32	avg	avg	PROPN
ijtc-647	164	33	max	max	PROPN
ijtc-647	164	34	5.0	5.0	NUM
ijtc-647	164	35	6.0	6.0	NUM
ijtc-647	164	36	6.0	6.0	NUM
ijtc-647	164	37	within	within	ADP
ijtc-647	164	38	0.0085	0.0085	NUM
ijtc-647	164	39	prob	prob	NOUN
ijtc-647	164	40	>	>	PROPN
ijtc-647	164	41	f	f	PROPN
ijtc-647	164	42	0.0080	0.0080	NUM
ijtc-647	164	43	between	between	ADP
ijtc-647	164	44	0.0538	0.0538	NUM
ijtc-647	164	45	overall	overall	ADJ
ijtc-647	164	46	0.2100	0.2100	NUM
ijtc-647	164	47	source	source	NOUN
ijtc-647	164	48	:	:	PUNCT
ijtc-647	164	49	author	author	NOUN
ijtc-647	164	50	computation	computation	NOUN
ijtc-647	164	51	(	(	PUNCT
ijtc-647	164	52	2022	2022	NUM
ijtc-647	164	53	)	)	PUNCT
ijtc-647	164	54	the	the	DET
ijtc-647	164	55	first	first	ADJ
ijtc-647	164	56	hypothesis	hypothesis	NOUN
ijtc-647	164	57	(	(	PUNCT
ijtc-647	164	58	h1	h1	PROPN
ijtc-647	164	59	)	)	PUNCT
ijtc-647	164	60	posited	posit	VERB
ijtc-647	164	61	that	that	SCONJ
ijtc-647	164	62	there	there	PRON
ijtc-647	164	63	is	be	VERB
ijtc-647	164	64	a	a	DET
ijtc-647	164	65	positive	positive	ADJ
ijtc-647	164	66	influence	influence	NOUN
ijtc-647	164	67	of	of	ADP
ijtc-647	164	68	eao	eao	PROPN
ijtc-647	164	69	on	on	ADP
ijtc-647	164	70	frm	frm	PROPN
ijtc-647	164	71	.	.	PUNCT
ijtc-647	165	1	the	the	DET
ijtc-647	165	2	result	result	NOUN
ijtc-647	165	3	of	of	ADP
ijtc-647	165	4	this	this	DET
ijtc-647	165	5	hypothesis	hypothesis	NOUN
ijtc-647	165	6	specifies	specifie	NOUN
ijtc-647	165	7	that	that	SCONJ
ijtc-647	165	8	the	the	DET
ijtc-647	165	9	coefficient	coefficient	NOUN
ijtc-647	165	10	is	be	AUX
ijtc-647	165	11	0.1223	0.1223	NUM
ijtc-647	165	12	and	and	CCONJ
ijtc-647	165	13	the	the	DET
ijtc-647	165	14	p	p	NOUN
ijtc-647	165	15	-	-	PUNCT
ijtc-647	165	16	value	value	NOUN
ijtc-647	165	17	is	be	AUX
ijtc-647	165	18	0.0020	0.0020	NUM
ijtc-647	165	19	,	,	PUNCT
ijtc-647	165	20	implying	imply	VERB
ijtc-647	165	21	that	that	SCONJ
ijtc-647	165	22	the	the	DET
ijtc-647	165	23	h1	h1	NOUN
ijtc-647	165	24	is	be	AUX
ijtc-647	165	25	accepted	accept	VERB
ijtc-647	165	26	and	and	CCONJ
ijtc-647	165	27	,	,	PUNCT
ijtc-647	165	28	therefore	therefore	ADV
ijtc-647	165	29	,	,	PUNCT
ijtc-647	165	30	the	the	DET
ijtc-647	165	31	eao	eao	PROPN
ijtc-647	165	32	issued	issue	VERB
ijtc-647	165	33	in	in	ADP
ijtc-647	165	34	public	public	ADJ
ijtc-647	165	35	entities	entity	NOUN
ijtc-647	165	36	is	be	AUX
ijtc-647	165	37	positively	positively	ADV
ijtc-647	165	38	influencing	influence	VERB
ijtc-647	165	39	frm	frm	PROPN
ijtc-647	165	40	and	and	CCONJ
ijtc-647	165	41	statistically	statistically	ADV
ijtc-647	165	42	significant	significant	ADJ
ijtc-647	165	43	.	.	PUNCT
ijtc-647	166	1	the	the	DET
ijtc-647	166	2	results	result	NOUN
ijtc-647	166	3	indicate	indicate	VERB
ijtc-647	166	4	that	that	SCONJ
ijtc-647	166	5	the	the	PRON
ijtc-647	166	6	better	well	ADJ
ijtc-647	166	7	the	the	DET
ijtc-647	166	8	eao	eao	ADJ
ijtc-647	166	9	,	,	PUNCT
ijtc-647	166	10	the	the	DET
ijtc-647	166	11	better	well	ADJ
ijtc-647	166	12	resource	resource	NOUN
ijtc-647	166	13	management	management	NOUN
ijtc-647	166	14	.	.	PUNCT
ijtc-647	167	1	in	in	ADP
ijtc-647	167	2	another	another	DET
ijtc-647	167	3	way	way	NOUN
ijtc-647	167	4	,	,	PUNCT
ijtc-647	167	5	when	when	SCONJ
ijtc-647	167	6	a	a	DET
ijtc-647	167	7	clean	clean	ADJ
ijtc-647	167	8	audit	audit	NOUN
ijtc-647	167	9	opinion	opinion	NOUN
ijtc-647	167	10	is	be	AUX
ijtc-647	167	11	issued	issue	VERB
ijtc-647	167	12	,	,	PUNCT
ijtc-647	167	13	the	the	DET
ijtc-647	167	14	public	public	ADJ
ijtc-647	167	15	entity	entity	NOUN
ijtc-647	167	16	manages	manage	VERB
ijtc-647	167	17	well	well	ADV
ijtc-647	167	18	financial	financial	ADJ
ijtc-647	167	19	resources	resource	NOUN
ijtc-647	167	20	.	.	PUNCT
ijtc-647	168	1	it	it	PRON
ijtc-647	168	2	means	mean	VERB
ijtc-647	168	3	that	that	SCONJ
ijtc-647	168	4	the	the	DET
ijtc-647	168	5	entity	entity	NOUN
ijtc-647	168	6	efficiently	efficiently	ADV
ijtc-647	168	7	minimizes	minimize	VERB
ijtc-647	168	8	expenses	expense	NOUN
ijtc-647	168	9	over	over	ADP
ijtc-647	168	10	-	-	PUNCT
ijtc-647	168	11	collected	collect	VERB
ijtc-647	168	12	revenues	revenue	NOUN
ijtc-647	168	13	,	,	PUNCT
ijtc-647	168	14	has	have	VERB
ijtc-647	168	15	no	no	DET
ijtc-647	168	16	problem	problem	NOUN
ijtc-647	168	17	paying	pay	VERB
ijtc-647	168	18	its	its	PRON
ijtc-647	168	19	debts	debt	NOUN
ijtc-647	168	20	and	and	CCONJ
ijtc-647	168	21	uses	use	VERB
ijtc-647	168	22	assets	asset	NOUN
ijtc-647	168	23	to	to	PART
ijtc-647	168	24	generate	generate	VERB
ijtc-647	168	25	revenue	revenue	NOUN
ijtc-647	168	26	.	.	PUNCT
ijtc-647	169	1	effect	effect	NOUN
ijtc-647	169	2	of	of	ADP
ijtc-647	169	3	external	external	ADJ
ijtc-647	169	4	audit	audit	NOUN
ijtc-647	169	5	opinions	opinion	NOUN
ijtc-647	169	6	and	and	CCONJ
ijtc-647	169	7	audit	audit	NOUN
ijtc-647	169	8	committees	committee	NOUN
ijtc-647	169	9	on	on	ADP
ijtc-647	169	10	financial	financial	ADJ
ijtc-647	169	11	resource	resource	NOUN
ijtc-647	169	12	management	management	NOUN
ijtc-647	169	13	in	in	ADP
ijtc-647	169	14	public	public	ADJ
ijtc-647	169	15	sector	sector	NOUN
ijtc-647	169	16	entities	entity	NOUN
ijtc-647	169	17	mwombeki	mwombeki	VERB
ijtc-647	169	18	48	48	NUM
ijtc-647	170	1	|	|	ADV
ijtc-647	170	2	ilomata	ilomata	PROPN
ijtc-647	170	3	international	international	ADJ
ijtc-647	170	4	journal	journal	NOUN
ijtc-647	170	5	of	of	ADP
ijtc-647	170	6	tax	tax	PROPN
ijtc-647	170	7	&	&	CCONJ
ijtc-647	170	8	accounting	accounting	NOUN
ijtc-647	170	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-647	170	10	on	on	ADP
ijtc-647	170	11	the	the	DET
ijtc-647	170	12	other	other	ADJ
ijtc-647	170	13	hand	hand	NOUN
ijtc-647	170	14	,	,	PUNCT
ijtc-647	170	15	hypothesis	hypothesis	NOUN
ijtc-647	170	16	two	two	NUM
ijtc-647	170	17	(	(	PUNCT
ijtc-647	170	18	h2	h2	NOUN
ijtc-647	170	19	)	)	PUNCT
ijtc-647	170	20	posited	posit	VERB
ijtc-647	170	21	a	a	DET
ijtc-647	170	22	significant	significant	ADJ
ijtc-647	170	23	relationship	relationship	NOUN
ijtc-647	170	24	between	between	ADP
ijtc-647	170	25	audit	audit	NOUN
ijtc-647	170	26	committees	committee	NOUN
ijtc-647	170	27	and	and	CCONJ
ijtc-647	170	28	financial	financial	ADJ
ijtc-647	170	29	resource	resource	NOUN
ijtc-647	170	30	management	management	NOUN
ijtc-647	170	31	.	.	PUNCT
ijtc-647	171	1	the	the	DET
ijtc-647	171	2	results	result	NOUN
ijtc-647	171	3	displayed	display	VERB
ijtc-647	171	4	that	that	SCONJ
ijtc-647	171	5	ac	ac	PROPN
ijtc-647	171	6	weakness	weakness	NOUN
ijtc-647	171	7	is	be	AUX
ijtc-647	171	8	statistically	statistically	ADV
ijtc-647	171	9	insignificant	insignificant	ADJ
ijtc-647	171	10	and	and	CCONJ
ijtc-647	171	11	negatively	negatively	ADV
ijtc-647	171	12	related	relate	VERB
ijtc-647	171	13	to	to	ADP
ijtc-647	171	14	frm	frm	PROPN
ijtc-647	171	15	,	,	PUNCT
ijtc-647	171	16	meaning	mean	VERB
ijtc-647	171	17	that	that	SCONJ
ijtc-647	171	18	the	the	PRON
ijtc-647	171	19	more	more	ADV
ijtc-647	171	20	the	the	DET
ijtc-647	171	21	reported	report	VERB
ijtc-647	171	22	deficiencies	deficiency	NOUN
ijtc-647	171	23	,	,	PUNCT
ijtc-647	171	24	the	the	PRON
ijtc-647	171	25	less	less	ADJ
ijtc-647	171	26	the	the	DET
ijtc-647	171	27	management	management	NOUN
ijtc-647	171	28	of	of	ADP
ijtc-647	171	29	financial	financial	ADJ
ijtc-647	171	30	resources	resource	NOUN
ijtc-647	171	31	.	.	PUNCT
ijtc-647	172	1	this	this	PRON
ijtc-647	172	2	is	be	AUX
ijtc-647	172	3	evidenced	evidence	VERB
ijtc-647	172	4	by	by	ADP
ijtc-647	172	5	the	the	DET
ijtc-647	172	6	negative	negative	ADJ
ijtc-647	172	7	regression	regression	NOUN
ijtc-647	172	8	coefficient	coefficient	NOUN
ijtc-647	172	9	-0.0031	-0.0031	NOUN
ijtc-647	172	10	with	with	ADP
ijtc-647	172	11	p	p	NOUN
ijtc-647	172	12	-	-	PUNCT
ijtc-647	172	13	value=0.479	value=0.479	NOUN
ijtc-647	172	14	at	at	ADP
ijtc-647	172	15	5	5	NUM
ijtc-647	172	16	%	%	NOUN
ijtc-647	172	17	significance	significance	NOUN
ijtc-647	172	18	level	level	NOUN
ijtc-647	172	19	.	.	PUNCT
ijtc-647	173	1	discussion	discussion	NOUN
ijtc-647	173	2	the	the	DET
ijtc-647	173	3	trend	trend	NOUN
ijtc-647	173	4	of	of	ADP
ijtc-647	173	5	audit	audit	NOUN
ijtc-647	173	6	opinions	opinion	NOUN
ijtc-647	173	7	as	as	SCONJ
ijtc-647	173	8	elaborated	elaborate	VERB
ijtc-647	173	9	in	in	ADP
ijtc-647	173	10	the	the	DET
ijtc-647	173	11	literature	literature	NOUN
ijtc-647	173	12	review	review	NOUN
ijtc-647	173	13	of	of	ADP
ijtc-647	173	14	this	this	DET
ijtc-647	173	15	study	study	NOUN
ijtc-647	173	16	,	,	PUNCT
ijtc-647	173	17	an	an	DET
ijtc-647	173	18	unqualified	unqualified	ADJ
ijtc-647	173	19	report	report	NOUN
ijtc-647	173	20	is	be	AUX
ijtc-647	173	21	a	a	DET
ijtc-647	173	22	clean	clean	ADJ
ijtc-647	173	23	report	report	NOUN
ijtc-647	173	24	,	,	PUNCT
ijtc-647	173	25	which	which	PRON
ijtc-647	173	26	means	mean	VERB
ijtc-647	173	27	that	that	SCONJ
ijtc-647	173	28	the	the	DET
ijtc-647	173	29	public	public	ADJ
ijtc-647	173	30	resources	resource	NOUN
ijtc-647	173	31	are	be	AUX
ijtc-647	173	32	utilized	utilize	VERB
ijtc-647	173	33	and	and	CCONJ
ijtc-647	173	34	managed	manage	VERB
ijtc-647	173	35	well	well	INTJ
ijtc-647	173	36	,	,	PUNCT
ijtc-647	173	37	unlike	unlike	ADP
ijtc-647	173	38	other	other	ADJ
ijtc-647	173	39	remaining	remain	VERB
ijtc-647	173	40	audit	audit	NOUN
ijtc-647	173	41	opinions	opinion	NOUN
ijtc-647	173	42	.	.	PUNCT
ijtc-647	174	1	from	from	ADP
ijtc-647	174	2	this	this	DET
ijtc-647	174	3	point	point	NOUN
ijtc-647	174	4	of	of	ADP
ijtc-647	174	5	view	view	NOUN
ijtc-647	174	6	,	,	PUNCT
ijtc-647	174	7	results	result	NOUN
ijtc-647	174	8	on	on	ADP
ijtc-647	174	9	the	the	DET
ijtc-647	174	10	trend	trend	NOUN
ijtc-647	174	11	of	of	ADP
ijtc-647	174	12	audit	audit	NOUN
ijtc-647	174	13	opinions	opinion	NOUN
ijtc-647	174	14	imply	imply	VERB
ijtc-647	174	15	that	that	SCONJ
ijtc-647	174	16	,	,	PUNCT
ijtc-647	174	17	on	on	ADP
ijtc-647	174	18	average	average	ADJ
ijtc-647	174	19	,	,	PUNCT
ijtc-647	174	20	most	most	ADJ
ijtc-647	174	21	of	of	ADP
ijtc-647	174	22	the	the	DET
ijtc-647	174	23	public	public	ADJ
ijtc-647	174	24	entities	entity	NOUN
ijtc-647	174	25	used	use	VERB
ijtc-647	174	26	well	well	INTJ
ijtc-647	174	27	the	the	DET
ijtc-647	174	28	public	public	ADJ
ijtc-647	174	29	resource	resource	NOUN
ijtc-647	174	30	in	in	ADP
ijtc-647	174	31	the	the	DET
ijtc-647	174	32	six	six	NUM
ijtc-647	174	33	financial	financial	ADJ
ijtc-647	174	34	years	year	NOUN
ijtc-647	174	35	reviewed	review	VERB
ijtc-647	174	36	.	.	PUNCT
ijtc-647	175	1	moreover	moreover	ADV
ijtc-647	175	2	,	,	PUNCT
ijtc-647	175	3	public	public	ADJ
ijtc-647	175	4	resources	resource	NOUN
ijtc-647	175	5	were	be	AUX
ijtc-647	175	6	not	not	PART
ijtc-647	175	7	managed	manage	VERB
ijtc-647	175	8	well	well	ADV
ijtc-647	175	9	in	in	ADP
ijtc-647	175	10	some	some	DET
ijtc-647	175	11	public	public	ADJ
ijtc-647	175	12	entities	entity	NOUN
ijtc-647	175	13	.	.	PUNCT
ijtc-647	176	1	at	at	ADP
ijtc-647	176	2	the	the	DET
ijtc-647	176	3	end	end	NOUN
ijtc-647	176	4	of	of	ADP
ijtc-647	176	5	the	the	DET
ijtc-647	176	6	period	period	NOUN
ijtc-647	176	7	,	,	PUNCT
ijtc-647	176	8	cag	cag	PROPN
ijtc-647	176	9	reports	report	NOUN
ijtc-647	176	10	showed	show	VERB
ijtc-647	176	11	qualified	qualified	ADJ
ijtc-647	176	12	,	,	PUNCT
ijtc-647	176	13	adverse	adverse	ADJ
ijtc-647	176	14	and	and	CCONJ
ijtc-647	176	15	disclaimer	disclaimer	ADJ
ijtc-647	176	16	opinions	opinion	NOUN
ijtc-647	176	17	to	to	PART
ijtc-647	176	18	show	show	VERB
ijtc-647	176	19	some	some	DET
ijtc-647	176	20	problems	problem	NOUN
ijtc-647	176	21	in	in	ADP
ijtc-647	176	22	the	the	DET
ijtc-647	176	23	management	management	NOUN
ijtc-647	176	24	of	of	ADP
ijtc-647	176	25	resources	resource	NOUN
ijtc-647	176	26	.	.	PUNCT
ijtc-647	177	1	these	these	DET
ijtc-647	177	2	results	result	NOUN
ijtc-647	177	3	concurred	concur	VERB
ijtc-647	177	4	with	with	ADP
ijtc-647	177	5	that	that	PRON
ijtc-647	177	6	of	of	ADP
ijtc-647	177	7	(	(	PUNCT
ijtc-647	177	8	mzenzi	mzenzi	PROPN
ijtc-647	177	9	&	&	CCONJ
ijtc-647	177	10	gaspar	gaspar	PROPN
ijtc-647	177	11	,	,	PUNCT
ijtc-647	177	12	2015	2015	NUM
ijtc-647	177	13	)	)	PUNCT
ijtc-647	177	14	,	,	PUNCT
ijtc-647	177	15	who	who	PRON
ijtc-647	177	16	discovered	discover	VERB
ijtc-647	177	17	that	that	SCONJ
ijtc-647	177	18	unqualified	unqualified	ADJ
ijtc-647	177	19	opinions	opinion	NOUN
ijtc-647	177	20	in	in	ADP
ijtc-647	177	21	public	public	ADJ
ijtc-647	177	22	entities	entity	NOUN
ijtc-647	177	23	in	in	ADP
ijtc-647	177	24	tanzania	tanzania	PROPN
ijtc-647	177	25	are	be	AUX
ijtc-647	177	26	increasing	increase	VERB
ijtc-647	177	27	.	.	PUNCT
ijtc-647	178	1	similarly	similarly	ADV
ijtc-647	178	2	,	,	PUNCT
ijtc-647	178	3	the	the	DET
ijtc-647	178	4	number	number	NOUN
ijtc-647	178	5	of	of	ADP
ijtc-647	178	6	qualified	qualified	ADJ
ijtc-647	178	7	,	,	PUNCT
ijtc-647	178	8	adverse	adverse	ADJ
ijtc-647	178	9	and	and	CCONJ
ijtc-647	178	10	disclaimer	disclaimer	ADJ
ijtc-647	178	11	opinions	opinion	NOUN
ijtc-647	178	12	is	be	AUX
ijtc-647	178	13	decreasing	decrease	VERB
ijtc-647	178	14	year	year	NOUN
ijtc-647	178	15	by	by	ADP
ijtc-647	178	16	year	year	NOUN
ijtc-647	178	17	.	.	PUNCT
ijtc-647	179	1	thus	thus	ADV
ijtc-647	179	2	,	,	PUNCT
ijtc-647	179	3	using	use	VERB
ijtc-647	179	4	the	the	DET
ijtc-647	179	5	nature	nature	NOUN
ijtc-647	179	6	of	of	ADP
ijtc-647	179	7	audit	audit	NOUN
ijtc-647	179	8	opinions	opinion	NOUN
ijtc-647	179	9	as	as	ADP
ijtc-647	179	10	a	a	DET
ijtc-647	179	11	sign	sign	NOUN
ijtc-647	179	12	of	of	ADP
ijtc-647	179	13	efficient	efficient	ADJ
ijtc-647	179	14	use	use	NOUN
ijtc-647	179	15	of	of	ADP
ijtc-647	179	16	public	public	ADJ
ijtc-647	179	17	resources	resource	NOUN
ijtc-647	179	18	,	,	PUNCT
ijtc-647	179	19	the	the	DET
ijtc-647	179	20	results	result	NOUN
ijtc-647	179	21	generally	generally	ADV
ijtc-647	179	22	suggested	suggest	VERB
ijtc-647	179	23	that	that	SCONJ
ijtc-647	179	24	there	there	PRON
ijtc-647	179	25	is	be	VERB
ijtc-647	179	26	an	an	DET
ijtc-647	179	27	improvement	improvement	NOUN
ijtc-647	179	28	.	.	PUNCT
ijtc-647	180	1	however	however	ADV
ijtc-647	180	2	,	,	PUNCT
ijtc-647	180	3	the	the	DET
ijtc-647	180	4	reports	report	NOUN
ijtc-647	180	5	reviewed	review	VERB
ijtc-647	180	6	indicated	indicate	VERB
ijtc-647	180	7	that	that	SCONJ
ijtc-647	180	8	some	some	DET
ijtc-647	180	9	public	public	ADJ
ijtc-647	180	10	entities	entity	NOUN
ijtc-647	180	11	in	in	ADP
ijtc-647	180	12	our	our	PRON
ijtc-647	180	13	sample	sample	NOUN
ijtc-647	180	14	had	have	VERB
ijtc-647	180	15	a	a	DET
ijtc-647	180	16	repetitive	repetitive	ADJ
ijtc-647	180	17	emphasis	emphasis	NOUN
ijtc-647	180	18	on	on	ADP
ijtc-647	180	19	matters	matter	NOUN
ijtc-647	180	20	to	to	PART
ijtc-647	180	21	take	take	VERB
ijtc-647	180	22	action	action	NOUN
ijtc-647	180	23	on	on	ADP
ijtc-647	180	24	to	to	PART
ijtc-647	180	25	improve	improve	VERB
ijtc-647	180	26	the	the	DET
ijtc-647	180	27	management	management	NOUN
ijtc-647	180	28	of	of	ADP
ijtc-647	180	29	resources	resource	NOUN
ijtc-647	180	30	.	.	PUNCT
ijtc-647	181	1	these	these	DET
ijtc-647	181	2	matters	matter	NOUN
ijtc-647	181	3	emphasized	emphasize	VERB
ijtc-647	181	4	by	by	ADP
ijtc-647	181	5	cag	cag	PROPN
ijtc-647	181	6	were	be	AUX
ijtc-647	181	7	not	not	PART
ijtc-647	181	8	related	relate	VERB
ijtc-647	181	9	to	to	ADP
ijtc-647	181	10	the	the	DET
ijtc-647	181	11	fairness	fairness	NOUN
ijtc-647	181	12	and	and	CCONJ
ijtc-647	181	13	truthness	truthness	PRON
ijtc-647	181	14	of	of	ADP
ijtc-647	181	15	respective	respective	ADJ
ijtc-647	181	16	public	public	ADJ
ijtc-647	181	17	entities‟	entities‟	PROPN
ijtc-647	181	18	final	final	ADJ
ijtc-647	181	19	accounts	account	NOUN
ijtc-647	181	20	,	,	PUNCT
ijtc-647	181	21	thus	thus	ADV
ijtc-647	181	22	why	why	SCONJ
ijtc-647	181	23	the	the	DET
ijtc-647	181	24	audit	audit	NOUN
ijtc-647	181	25	report	report	NOUN
ijtc-647	181	26	ended	end	VERB
ijtc-647	181	27	up	up	ADP
ijtc-647	181	28	being	be	AUX
ijtc-647	181	29	clean	clean	ADJ
ijtc-647	181	30	.	.	PUNCT
ijtc-647	182	1	in	in	ADP
ijtc-647	182	2	fact	fact	NOUN
ijtc-647	182	3	,	,	PUNCT
ijtc-647	182	4	this	this	PRON
ijtc-647	182	5	appeared	appear	VERB
ijtc-647	182	6	in	in	ADP
ijtc-647	182	7	other	other	ADJ
ijtc-647	182	8	countries	country	NOUN
ijtc-647	182	9	;	;	PUNCT
ijtc-647	182	10	for	for	ADP
ijtc-647	182	11	instance	instance	NOUN
ijtc-647	182	12	,	,	PUNCT
ijtc-647	182	13	baldacchino	baldacchino	PROPN
ijtc-647	182	14	et	et	PROPN
ijtc-647	182	15	al	al	PROPN
ijtc-647	182	16	.	.	PROPN
ijtc-647	183	1	(	(	PUNCT
ijtc-647	183	2	2014	2014	NUM
ijtc-647	183	3	)	)	PUNCT
ijtc-647	183	4	in	in	ADP
ijtc-647	183	5	malta	malta	PROPN
ijtc-647	183	6	and	and	CCONJ
ijtc-647	183	7	(	(	PUNCT
ijtc-647	183	8	ngoepe	ngoepe	PROPN
ijtc-647	183	9	&	&	CCONJ
ijtc-647	183	10	ngulube	ngulube	ADJ
ijtc-647	183	11	,	,	PUNCT
ijtc-647	183	12	2013	2013	NUM
ijtc-647	183	13	)	)	PUNCT
ijtc-647	183	14	revealed	reveal	VERB
ijtc-647	183	15	that	that	SCONJ
ijtc-647	183	16	the	the	DET
ijtc-647	183	17	decreasing	decrease	VERB
ijtc-647	183	18	percentage	percentage	NOUN
ijtc-647	183	19	of	of	ADP
ijtc-647	183	20	qualified	qualified	ADJ
ijtc-647	183	21	opinions	opinion	NOUN
ijtc-647	183	22	in	in	ADP
ijtc-647	183	23	south	south	ADJ
ijtc-647	183	24	african	african	ADJ
ijtc-647	183	25	government	government	NOUN
ijtc-647	183	26	departments	department	NOUN
ijtc-647	183	27	is	be	AUX
ijtc-647	183	28	attributed	attribute	VERB
ijtc-647	183	29	to	to	ADP
ijtc-647	183	30	an	an	DET
ijtc-647	183	31	increase	increase	NOUN
ijtc-647	183	32	of	of	ADP
ijtc-647	183	33	unqualified	unqualified	ADJ
ijtc-647	183	34	opinions	opinion	NOUN
ijtc-647	183	35	with	with	ADP
ijtc-647	183	36	the	the	DET
ijtc-647	183	37	emphasis	emphasis	NOUN
ijtc-647	183	38	of	of	ADP
ijtc-647	183	39	matter	matter	NOUN
ijtc-647	183	40	.	.	PUNCT
ijtc-647	184	1	the	the	DET
ijtc-647	184	2	influence	influence	NOUN
ijtc-647	184	3	of	of	ADP
ijtc-647	184	4	eao	eao	PROPN
ijtc-647	184	5	on	on	ADP
ijtc-647	184	6	frm	frm	PROPN
ijtc-647	184	7	.	.	PUNCT
ijtc-647	185	1	the	the	DET
ijtc-647	185	2	second	second	ADJ
ijtc-647	185	3	objective	objective	NOUN
ijtc-647	185	4	examined	examine	VERB
ijtc-647	185	5	the	the	DET
ijtc-647	185	6	influence	influence	NOUN
ijtc-647	185	7	of	of	ADP
ijtc-647	185	8	eao	eao	PROPN
ijtc-647	185	9	on	on	ADP
ijtc-647	185	10	the	the	DET
ijtc-647	185	11	performance	performance	NOUN
ijtc-647	185	12	of	of	ADP
ijtc-647	185	13	resource	resource	NOUN
ijtc-647	185	14	management	management	NOUN
ijtc-647	185	15	among	among	ADP
ijtc-647	185	16	public	public	ADJ
ijtc-647	185	17	entities	entity	NOUN
ijtc-647	185	18	.	.	PUNCT
ijtc-647	186	1	the	the	DET
ijtc-647	186	2	study	study	NOUN
ijtc-647	186	3	generally	generally	ADV
ijtc-647	186	4	observed	observe	VERB
ijtc-647	186	5	that	that	SCONJ
ijtc-647	186	6	public	public	ADJ
ijtc-647	186	7	bica	bica	PROPN
ijtc-647	186	8	is	be	AUX
ijtc-647	186	9	leading	lead	VERB
ijtc-647	186	10	in	in	ADP
ijtc-647	186	11	obtaining	obtain	VERB
ijtc-647	186	12	unqualified	unqualified	ADJ
ijtc-647	186	13	opinions	opinion	NOUN
ijtc-647	186	14	.	.	PUNCT
ijtc-647	187	1	this	this	PRON
ijtc-647	187	2	implies	imply	VERB
ijtc-647	187	3	that	that	SCONJ
ijtc-647	187	4	public	public	PROPN
ijtc-647	187	5	bica	bica	PROPN
ijtc-647	187	6	in	in	ADP
ijtc-647	187	7	tanzania	tanzania	PROPN
ijtc-647	187	8	are	be	AUX
ijtc-647	187	9	better	well	ADJ
ijtc-647	187	10	at	at	ADP
ijtc-647	187	11	managing	manage	VERB
ijtc-647	187	12	financial	financial	ADJ
ijtc-647	187	13	resources	resource	NOUN
ijtc-647	187	14	than	than	ADP
ijtc-647	187	15	rs	rs	NOUN
ijtc-647	187	16	,	,	PUNCT
ijtc-647	187	17	lgas	lgas	NOUN
ijtc-647	187	18	and	and	CCONJ
ijtc-647	187	19	hlis	hlis	NOUN
ijtc-647	187	20	.	.	PUNCT
ijtc-647	188	1	moreover	moreover	ADV
ijtc-647	188	2	,	,	PUNCT
ijtc-647	188	3	the	the	DET
ijtc-647	188	4	results	result	NOUN
ijtc-647	188	5	show	show	VERB
ijtc-647	188	6	a	a	DET
ijtc-647	188	7	problem	problem	NOUN
ijtc-647	188	8	with	with	ADP
ijtc-647	188	9	using	use	VERB
ijtc-647	188	10	and	and	CCONJ
ijtc-647	188	11	managing	manage	VERB
ijtc-647	188	12	public	public	ADJ
ijtc-647	188	13	resources	resource	NOUN
ijtc-647	188	14	,	,	PUNCT
ijtc-647	188	15	specifically	specifically	ADV
ijtc-647	188	16	in	in	ADP
ijtc-647	188	17	rs	rs	NOUN
ijtc-647	188	18	and	and	CCONJ
ijtc-647	188	19	lgas	lgas	NOUN
ijtc-647	188	20	.	.	PUNCT
ijtc-647	189	1	this	this	PRON
ijtc-647	189	2	is	be	AUX
ijtc-647	189	3	because	because	SCONJ
ijtc-647	189	4	rs	rs	NOUN
ijtc-647	189	5	and	and	CCONJ
ijtc-647	189	6	lgas	lgas	NOUN
ijtc-647	189	7	got	get	VERB
ijtc-647	189	8	a	a	DET
ijtc-647	189	9	huge	huge	ADJ
ijtc-647	189	10	number	number	NOUN
ijtc-647	189	11	of	of	ADP
ijtc-647	189	12	qualified	qualified	ADJ
ijtc-647	189	13	opinions	opinion	NOUN
ijtc-647	189	14	of	of	ADP
ijtc-647	189	15	153	153	NUM
ijtc-647	189	16	(	(	PUNCT
ijtc-647	189	17	83.2	83.2	NUM
ijtc-647	189	18	%	%	NOUN
ijtc-647	189	19	)	)	PUNCT
ijtc-647	189	20	out	out	ADP
ijtc-647	189	21	of	of	ADP
ijtc-647	189	22	184	184	NUM
ijtc-647	189	23	(	(	PUNCT
ijtc-647	189	24	100	100	NUM
ijtc-647	189	25	%	%	NOUN
ijtc-647	189	26	)	)	PUNCT
ijtc-647	189	27	of	of	ADP
ijtc-647	189	28	the	the	DET
ijtc-647	189	29	qualified	qualified	ADJ
ijtc-647	189	30	opinions	opinion	NOUN
ijtc-647	189	31	from	from	ADP
ijtc-647	189	32	the	the	DET
ijtc-647	189	33	audit	audit	NOUN
ijtc-647	189	34	reports	report	NOUN
ijtc-647	189	35	reviewed	review	VERB
ijtc-647	189	36	in	in	ADP
ijtc-647	189	37	this	this	DET
ijtc-647	189	38	study	study	NOUN
ijtc-647	189	39	.	.	PUNCT
ijtc-647	190	1	the	the	DET
ijtc-647	190	2	reason	reason	NOUN
ijtc-647	190	3	for	for	ADP
ijtc-647	190	4	these	these	DET
ijtc-647	190	5	results	result	NOUN
ijtc-647	190	6	is	be	AUX
ijtc-647	190	7	posited	posit	VERB
ijtc-647	190	8	by	by	ADP
ijtc-647	190	9	istrate	istrate	ADJ
ijtc-647	190	10	(	(	PUNCT
ijtc-647	190	11	2018	2018	NUM
ijtc-647	190	12	)	)	PUNCT
ijtc-647	190	13	to	to	PART
ijtc-647	190	14	be	be	AUX
ijtc-647	190	15	a	a	DET
ijtc-647	190	16	large	large	ADJ
ijtc-647	190	17	number	number	NOUN
ijtc-647	190	18	of	of	ADP
ijtc-647	190	19	functions	function	NOUN
ijtc-647	190	20	that	that	PRON
ijtc-647	190	21	these	these	DET
ijtc-647	190	22	rs	r	NOUN
ijtc-647	190	23	and	and	CCONJ
ijtc-647	190	24	lgas	lgas	NOUN
ijtc-647	190	25	are	be	AUX
ijtc-647	190	26	given	give	VERB
ijtc-647	190	27	by	by	ADP
ijtc-647	190	28	law	law	NOUN
ijtc-647	190	29	.	.	PUNCT
ijtc-647	191	1	this	this	DET
ijtc-647	191	2	study	study	NOUN
ijtc-647	191	3	by	by	ADP
ijtc-647	191	4	istrate	istrate	ADJ
ijtc-647	191	5	(	(	PUNCT
ijtc-647	191	6	2018	2018	NUM
ijtc-647	191	7	)	)	PUNCT
ijtc-647	191	8	pointed	point	VERB
ijtc-647	191	9	out	out	ADP
ijtc-647	191	10	that	that	SCONJ
ijtc-647	191	11	qualified	qualified	ADJ
ijtc-647	191	12	opinion	opinion	NOUN
ijtc-647	191	13	is	be	AUX
ijtc-647	191	14	the	the	DET
ijtc-647	191	15	most	most	ADV
ijtc-647	191	16	issued	issue	VERB
ijtc-647	191	17	opinion	opinion	NOUN
ijtc-647	191	18	in	in	ADP
ijtc-647	191	19	romania	romania	PROPN
ijtc-647	191	20	municipalities	municipality	NOUN
ijtc-647	191	21	.	.	PUNCT
ijtc-647	192	1	the	the	DET
ijtc-647	192	2	main	main	ADJ
ijtc-647	192	3	bases	basis	NOUN
ijtc-647	192	4	for	for	ADP
ijtc-647	192	5	such	such	ADJ
ijtc-647	192	6	opinion	opinion	NOUN
ijtc-647	192	7	are	be	AUX
ijtc-647	192	8	non	non	ADJ
ijtc-647	192	9	-	-	ADJ
ijtc-647	192	10	observance	observance	NOUN
ijtc-647	192	11	of	of	ADP
ijtc-647	192	12	accounting	accounting	NOUN
ijtc-647	192	13	principles	principle	NOUN
ijtc-647	192	14	and	and	CCONJ
ijtc-647	192	15	improper	improper	ADJ
ijtc-647	192	16	management	management	NOUN
ijtc-647	192	17	of	of	ADP
ijtc-647	192	18	assets	asset	NOUN
ijtc-647	192	19	(	(	PUNCT
ijtc-647	192	20	maldonado	maldonado	X
ijtc-647	192	21	et	et	PROPN
ijtc-647	192	22	al	al	PROPN
ijtc-647	192	23	.	.	PROPN
ijtc-647	192	24	,	,	PUNCT
ijtc-647	192	25	2019	2019	NUM
ijtc-647	192	26	)	)	PUNCT
ijtc-647	192	27	.	.	PUNCT
ijtc-647	193	1	this	this	PRON
ijtc-647	193	2	needs	need	VERB
ijtc-647	193	3	a	a	DET
ijtc-647	193	4	large	large	ADJ
ijtc-647	193	5	number	number	NOUN
ijtc-647	193	6	of	of	ADP
ijtc-647	193	7	qualified	qualified	ADJ
ijtc-647	193	8	human	human	ADJ
ijtc-647	193	9	resources	resource	NOUN
ijtc-647	193	10	,	,	PUNCT
ijtc-647	193	11	financial	financial	ADJ
ijtc-647	193	12	and	and	CCONJ
ijtc-647	193	13	physical	physical	ADJ
ijtc-647	193	14	resources	resource	NOUN
ijtc-647	193	15	which	which	PRON
ijtc-647	193	16	in	in	ADP
ijtc-647	193	17	most	most	ADJ
ijtc-647	193	18	of	of	ADP
ijtc-647	193	19	the	the	DET
ijtc-647	193	20	causes	cause	NOUN
ijtc-647	193	21	for	for	ADP
ijtc-647	193	22	such	such	ADJ
ijtc-647	193	23	opinions	opinion	NOUN
ijtc-647	193	24	the	the	DET
ijtc-647	193	25	rs	rs	NOUN
ijtc-647	193	26	and	and	CCONJ
ijtc-647	193	27	lgas	lgas	NOUN
ijtc-647	193	28	in	in	ADP
ijtc-647	193	29	2014/15	2014/15	NUM
ijtc-647	193	30	to	to	ADP
ijtc-647	193	31	2019/20	2019/20	NUM
ijtc-647	193	32	was	be	AUX
ijtc-647	193	33	a	a	DET
ijtc-647	193	34	problem	problem	NOUN
ijtc-647	193	35	.	.	PUNCT
ijtc-647	194	1	furthermore	furthermore	ADV
ijtc-647	194	2	,	,	PUNCT
ijtc-647	194	3	these	these	DET
ijtc-647	194	4	results	result	NOUN
ijtc-647	194	5	align	align	VERB
ijtc-647	194	6	with	with	ADP
ijtc-647	194	7	effect	effect	NOUN
ijtc-647	194	8	of	of	ADP
ijtc-647	194	9	external	external	ADJ
ijtc-647	194	10	audit	audit	NOUN
ijtc-647	194	11	opinions	opinion	NOUN
ijtc-647	194	12	and	and	CCONJ
ijtc-647	194	13	audit	audit	NOUN
ijtc-647	194	14	committees	committee	NOUN
ijtc-647	194	15	on	on	ADP
ijtc-647	194	16	financial	financial	ADJ
ijtc-647	194	17	resource	resource	NOUN
ijtc-647	194	18	management	management	NOUN
ijtc-647	194	19	in	in	ADP
ijtc-647	194	20	public	public	ADJ
ijtc-647	194	21	sector	sector	NOUN
ijtc-647	194	22	entities	entity	NOUN
ijtc-647	194	23	mwombeki	mwombeki	VERB
ijtc-647	194	24	49	49	NUM
ijtc-647	194	25	|	|	ADV
ijtc-647	194	26	ilomata	ilomata	PROPN
ijtc-647	194	27	international	international	ADJ
ijtc-647	194	28	journal	journal	NOUN
ijtc-647	194	29	of	of	ADP
ijtc-647	194	30	tax	tax	PROPN
ijtc-647	194	31	&	&	CCONJ
ijtc-647	194	32	accounting	accounting	PROPN
ijtc-647	194	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-647	194	34	the	the	DET
ijtc-647	194	35	rdt	rdt	PROPN
ijtc-647	194	36	used	use	VERB
ijtc-647	194	37	in	in	ADP
ijtc-647	194	38	this	this	DET
ijtc-647	194	39	study	study	NOUN
ijtc-647	194	40	,	,	PUNCT
ijtc-647	194	41	which	which	PRON
ijtc-647	194	42	posits	posit	VERB
ijtc-647	194	43	that	that	SCONJ
ijtc-647	194	44	public	public	ADJ
ijtc-647	194	45	entities	entity	NOUN
ijtc-647	194	46	,	,	PUNCT
ijtc-647	194	47	like	like	ADP
ijtc-647	194	48	any	any	DET
ijtc-647	194	49	other	other	ADJ
ijtc-647	194	50	entities	entity	NOUN
ijtc-647	194	51	,	,	PUNCT
ijtc-647	194	52	need	need	VERB
ijtc-647	194	53	financial	financial	ADJ
ijtc-647	194	54	resources	resource	NOUN
ijtc-647	194	55	,	,	PUNCT
ijtc-647	194	56	physical	physical	ADJ
ijtc-647	194	57	resources	resource	NOUN
ijtc-647	194	58	,	,	PUNCT
ijtc-647	194	59	and	and	CCONJ
ijtc-647	194	60	human	human	ADJ
ijtc-647	194	61	resources	resource	NOUN
ijtc-647	194	62	for	for	ADP
ijtc-647	194	63	their	their	PRON
ijtc-647	194	64	survival	survival	NOUN
ijtc-647	194	65	,	,	PUNCT
ijtc-647	194	66	resulting	result	VERB
ijtc-647	194	67	in	in	ADP
ijtc-647	194	68	effective	effective	ADJ
ijtc-647	194	69	and	and	CCONJ
ijtc-647	194	70	efficient	efficient	ADJ
ijtc-647	194	71	managing	managing	NOUN
ijtc-647	194	72	of	of	ADP
ijtc-647	194	73	resources	resource	NOUN
ijtc-647	194	74	(	(	PUNCT
ijtc-647	194	75	daft	daft	NOUN
ijtc-647	194	76	,	,	PUNCT
ijtc-647	194	77	2001	2001	NUM
ijtc-647	194	78	)	)	PUNCT
ijtc-647	194	79	.	.	PUNCT
ijtc-647	195	1	conversely	conversely	ADV
ijtc-647	195	2	,	,	PUNCT
ijtc-647	195	3	the	the	DET
ijtc-647	195	4	first	first	ADJ
ijtc-647	195	5	hypothesis	hypothesis	NOUN
ijtc-647	195	6	(	(	PUNCT
ijtc-647	195	7	h1	h1	NOUN
ijtc-647	195	8	)	)	PUNCT
ijtc-647	195	9	results	result	NOUN
ijtc-647	195	10	revealed	reveal	VERB
ijtc-647	195	11	that	that	SCONJ
ijtc-647	195	12	eao	eao	ADJ
ijtc-647	195	13	positively	positively	ADV
ijtc-647	195	14	influences	influence	NOUN
ijtc-647	195	15	and	and	CCONJ
ijtc-647	195	16	is	be	AUX
ijtc-647	195	17	statistically	statistically	ADV
ijtc-647	195	18	significant	significant	ADJ
ijtc-647	195	19	to	to	ADP
ijtc-647	195	20	frm	frm	PROPN
ijtc-647	195	21	.	.	PUNCT
ijtc-647	196	1	the	the	DET
ijtc-647	196	2	results	result	NOUN
ijtc-647	196	3	from	from	ADP
ijtc-647	196	4	handoko	handoko	PROPN
ijtc-647	196	5	et	et	PROPN
ijtc-647	196	6	al	al	PROPN
ijtc-647	196	7	.	.	PROPN
ijtc-647	196	8	(	(	PUNCT
ijtc-647	196	9	2020	2020	NUM
ijtc-647	196	10	)	)	PUNCT
ijtc-647	196	11	showed	show	VERB
ijtc-647	196	12	the	the	DET
ijtc-647	196	13	same	same	ADJ
ijtc-647	196	14	results	result	NOUN
ijtc-647	196	15	that	that	SCONJ
ijtc-647	196	16	there	there	PRON
ijtc-647	196	17	is	be	VERB
ijtc-647	196	18	a	a	DET
ijtc-647	196	19	positive	positive	ADJ
ijtc-647	196	20	effect	effect	NOUN
ijtc-647	196	21	of	of	ADP
ijtc-647	196	22	the	the	DET
ijtc-647	196	23	audit	audit	NOUN
ijtc-647	196	24	report	report	NOUN
ijtc-647	196	25	on	on	ADP
ijtc-647	196	26	resource	resource	NOUN
ijtc-647	196	27	management	management	NOUN
ijtc-647	196	28	in	in	ADP
ijtc-647	196	29	public	public	ADJ
ijtc-647	196	30	entities	entity	NOUN
ijtc-647	196	31	.	.	PUNCT
ijtc-647	197	1	another	another	DET
ijtc-647	197	2	study	study	NOUN
ijtc-647	197	3	by	by	ADP
ijtc-647	197	4	zhiwei	zhiwei	PROPN
ijtc-647	197	5	et	et	PROPN
ijtc-647	197	6	al	al	PROPN
ijtc-647	197	7	(	(	PUNCT
ijtc-647	197	8	2011	2011	NUM
ijtc-647	197	9	)	)	PUNCT
ijtc-647	197	10	assessed	assess	VERB
ijtc-647	197	11	the	the	DET
ijtc-647	197	12	relationship	relationship	NOUN
ijtc-647	197	13	between	between	ADP
ijtc-647	197	14	modified	modified	ADJ
ijtc-647	197	15	audit	audit	NOUN
ijtc-647	197	16	opinions	opinion	NOUN
ijtc-647	197	17	and	and	CCONJ
ijtc-647	197	18	economic	economic	ADJ
ijtc-647	197	19	consequences	consequence	NOUN
ijtc-647	197	20	.	.	PUNCT
ijtc-647	198	1	this	this	DET
ijtc-647	198	2	study‟s	study‟s	ADJ
ijtc-647	198	3	results	result	NOUN
ijtc-647	198	4	align	align	VERB
ijtc-647	198	5	with	with	ADP
ijtc-647	198	6	mine	mine	PRON
ijtc-647	198	7	in	in	ADP
ijtc-647	198	8	that	that	SCONJ
ijtc-647	198	9	it	it	PRON
ijtc-647	198	10	suggests	suggest	VERB
ijtc-647	198	11	that	that	SCONJ
ijtc-647	198	12	the	the	DET
ijtc-647	198	13	modified	modify	VERB
ijtc-647	198	14	opinions	opinion	NOUN
ijtc-647	198	15	indicate	indicate	VERB
ijtc-647	198	16	the	the	DET
ijtc-647	198	17	economic	economic	ADJ
ijtc-647	198	18	constraints	constraint	NOUN
ijtc-647	198	19	in	in	ADP
ijtc-647	198	20	the	the	DET
ijtc-647	198	21	organization	organization	NOUN
ijtc-647	198	22	.	.	PUNCT
ijtc-647	199	1	the	the	DET
ijtc-647	199	2	relationship	relationship	NOUN
ijtc-647	199	3	between	between	ADP
ijtc-647	199	4	ac	ac	PROPN
ijtc-647	199	5	and	and	CCONJ
ijtc-647	199	6	frm	frm	PROPN
ijtc-647	199	7	.	.	PUNCT
ijtc-647	200	1	in	in	ADP
ijtc-647	200	2	assessing	assess	VERB
ijtc-647	200	3	the	the	DET
ijtc-647	200	4	extent	extent	NOUN
ijtc-647	200	5	of	of	ADP
ijtc-647	200	6	the	the	DET
ijtc-647	200	7	weakness	weakness	NOUN
ijtc-647	200	8	of	of	ADP
ijtc-647	200	9	the	the	DET
ijtc-647	200	10	audit	audit	NOUN
ijtc-647	200	11	committees	committee	NOUN
ijtc-647	200	12	among	among	ADP
ijtc-647	200	13	public	public	ADJ
ijtc-647	200	14	entities	entity	NOUN
ijtc-647	200	15	,	,	PUNCT
ijtc-647	200	16	the	the	DET
ijtc-647	200	17	descriptive	descriptive	ADJ
ijtc-647	200	18	results	result	NOUN
ijtc-647	200	19	above	above	ADP
ijtc-647	200	20	show	show	VERB
ijtc-647	200	21	that	that	SCONJ
ijtc-647	200	22	most	most	ADJ
ijtc-647	200	23	of	of	ADP
ijtc-647	200	24	the	the	DET
ijtc-647	200	25	weaknesses	weakness	NOUN
ijtc-647	200	26	are	be	AUX
ijtc-647	200	27	from	from	ADP
ijtc-647	200	28	the	the	DET
ijtc-647	200	29	audit	audit	NOUN
ijtc-647	200	30	committees	committee	NOUN
ijtc-647	200	31	of	of	ADP
ijtc-647	200	32	pubic	pubic	PROPN
ijtc-647	200	33	bica	bica	PROPN
ijtc-647	200	34	and	and	CCONJ
ijtc-647	200	35	rs	rs	NOUN
ijtc-647	200	36	/	/	SYM
ijtc-647	200	37	lgas	lgas	NOUN
ijtc-647	200	38	.	.	PUNCT
ijtc-647	201	1	this	this	PRON
ijtc-647	201	2	interprets	interpret	VERB
ijtc-647	201	3	that	that	SCONJ
ijtc-647	201	4	,	,	PUNCT
ijtc-647	201	5	on	on	ADP
ijtc-647	201	6	average	average	ADJ
ijtc-647	201	7	,	,	PUNCT
ijtc-647	201	8	the	the	DET
ijtc-647	201	9	audit	audit	NOUN
ijtc-647	201	10	committees	committee	NOUN
ijtc-647	201	11	in	in	ADP
ijtc-647	201	12	these	these	DET
ijtc-647	201	13	entities	entity	NOUN
ijtc-647	201	14	are	be	AUX
ijtc-647	201	15	weak	weak	ADJ
ijtc-647	201	16	;	;	PUNCT
ijtc-647	201	17	therefore	therefore	ADV
ijtc-647	201	18	,	,	PUNCT
ijtc-647	201	19	they	they	PRON
ijtc-647	201	20	do	do	AUX
ijtc-647	201	21	not	not	PART
ijtc-647	201	22	contribute	contribute	VERB
ijtc-647	201	23	to	to	ADP
ijtc-647	201	24	the	the	DET
ijtc-647	201	25	effective	effective	ADJ
ijtc-647	201	26	managing	managing	NOUN
ijtc-647	201	27	of	of	ADP
ijtc-647	201	28	public	public	ADJ
ijtc-647	201	29	resources	resource	NOUN
ijtc-647	201	30	as	as	SCONJ
ijtc-647	201	31	expected	expect	VERB
ijtc-647	201	32	and	and	CCONJ
ijtc-647	201	33	indicated	indicate	VERB
ijtc-647	201	34	by	by	ADP
ijtc-647	201	35	laws	law	NOUN
ijtc-647	201	36	compared	compare	VERB
ijtc-647	201	37	to	to	ADP
ijtc-647	201	38	hlis	hlis	VERB
ijtc-647	201	39	,	,	PUNCT
ijtc-647	201	40	which	which	PRON
ijtc-647	201	41	showed	show	VERB
ijtc-647	201	42	a	a	DET
ijtc-647	201	43	very	very	ADV
ijtc-647	201	44	small	small	ADJ
ijtc-647	201	45	percentage	percentage	NOUN
ijtc-647	201	46	of	of	ADP
ijtc-647	201	47	weaknesses	weakness	NOUN
ijtc-647	201	48	.	.	PUNCT
ijtc-647	202	1	this	this	PRON
ijtc-647	202	2	is	be	AUX
ijtc-647	202	3	to	to	PART
ijtc-647	202	4	say	say	VERB
ijtc-647	202	5	,	,	PUNCT
ijtc-647	202	6	in	in	ADP
ijtc-647	202	7	general	general	ADJ
ijtc-647	202	8	,	,	PUNCT
ijtc-647	202	9	that	that	PRON
ijtc-647	202	10	hlis	hlis	AUX
ijtc-647	202	11	manage	manage	VERB
ijtc-647	202	12	their	their	PRON
ijtc-647	202	13	financial	financial	ADJ
ijtc-647	202	14	resources	resource	NOUN
ijtc-647	202	15	well	well	ADV
ijtc-647	202	16	due	due	ADJ
ijtc-647	202	17	to	to	ADP
ijtc-647	202	18	effective	effective	ADJ
ijtc-647	202	19	audit	audit	NOUN
ijtc-647	202	20	committees	committee	NOUN
ijtc-647	202	21	.	.	PUNCT
ijtc-647	203	1	these	these	DET
ijtc-647	203	2	results	result	NOUN
ijtc-647	203	3	contrast	contrast	VERB
ijtc-647	203	4	with	with	ADP
ijtc-647	203	5	the	the	DET
ijtc-647	203	6	study	study	NOUN
ijtc-647	203	7	of	of	ADP
ijtc-647	203	8	braunstein	braunstein	NOUN
ijtc-647	203	9	&	&	CCONJ
ijtc-647	203	10	welch	welch	PROPN
ijtc-647	203	11	(	(	PUNCT
ijtc-647	203	12	2002	2002	NUM
ijtc-647	203	13	)	)	PUNCT
ijtc-647	203	14	who	who	PRON
ijtc-647	203	15	show	show	VERB
ijtc-647	203	16	that	that	SCONJ
ijtc-647	203	17	public	public	ADJ
ijtc-647	203	18	bica	bica	NOUN
ijtc-647	203	19	are	be	AUX
ijtc-647	203	20	in	in	ADP
ijtc-647	203	21	the	the	DET
ijtc-647	203	22	front	front	ADJ
ijtc-647	203	23	line	line	NOUN
ijtc-647	203	24	in	in	ADP
ijtc-647	203	25	managing	manage	VERB
ijtc-647	203	26	their	their	PRON
ijtc-647	203	27	resources	resource	NOUN
ijtc-647	203	28	well	well	ADV
ijtc-647	203	29	compared	compare	VERB
ijtc-647	203	30	to	to	ADP
ijtc-647	203	31	any	any	DET
ijtc-647	203	32	other	other	ADJ
ijtc-647	203	33	entities	entity	NOUN
ijtc-647	203	34	in	in	ADP
ijtc-647	203	35	the	the	DET
ijtc-647	203	36	public	public	ADJ
ijtc-647	203	37	services	service	NOUN
ijtc-647	203	38	.	.	PUNCT
ijtc-647	204	1	this	this	PRON
ijtc-647	204	2	appeared	appear	VERB
ijtc-647	204	3	to	to	PART
ijtc-647	204	4	be	be	AUX
ijtc-647	204	5	true	true	ADJ
ijtc-647	204	6	even	even	ADV
ijtc-647	204	7	in	in	ADP
ijtc-647	204	8	the	the	DET
ijtc-647	204	9	current	current	ADJ
ijtc-647	204	10	work	work	NOUN
ijtc-647	204	11	of	of	ADP
ijtc-647	204	12	thomas	thomas	PROPN
ijtc-647	204	13	&	&	CCONJ
ijtc-647	204	14	purcell	purcell	PROPN
ijtc-647	204	15	(	(	PUNCT
ijtc-647	204	16	2019	2019	NUM
ijtc-647	204	17	)	)	PUNCT
ijtc-647	204	18	,	,	PUNCT
ijtc-647	204	19	which	which	PRON
ijtc-647	204	20	revealed	reveal	VERB
ijtc-647	204	21	that	that	SCONJ
ijtc-647	204	22	audit	audit	NOUN
ijtc-647	204	23	committees	committee	NOUN
ijtc-647	204	24	in	in	ADP
ijtc-647	204	25	lgas	lgas	NOUN
ijtc-647	204	26	are	be	AUX
ijtc-647	204	27	effective	effective	ADJ
ijtc-647	204	28	.	.	PUNCT
ijtc-647	205	1	this	this	PRON
ijtc-647	205	2	is	be	AUX
ijtc-647	205	3	because	because	SCONJ
ijtc-647	205	4	a	a	DET
ijtc-647	205	5	huge	huge	ADJ
ijtc-647	205	6	number	number	NOUN
ijtc-647	205	7	of	of	ADP
ijtc-647	205	8	resources	resource	NOUN
ijtc-647	205	9	are	be	AUX
ijtc-647	205	10	inverted	invert	VERB
ijtc-647	205	11	into	into	ADP
ijtc-647	205	12	them	they	PRON
ijtc-647	205	13	.	.	PUNCT
ijtc-647	206	1	however	however	ADV
ijtc-647	206	2	,	,	PUNCT
ijtc-647	206	3	the	the	DET
ijtc-647	206	4	idea	idea	NOUN
ijtc-647	206	5	of	of	ADP
ijtc-647	206	6	these	these	DET
ijtc-647	206	7	results	result	NOUN
ijtc-647	206	8	that	that	PRON
ijtc-647	206	9	hlis	hlis	VERB
ijtc-647	206	10	have	have	AUX
ijtc-647	206	11	effective	effective	ADJ
ijtc-647	206	12	ac	ac	PROPN
ijtc-647	206	13	is	be	AUX
ijtc-647	206	14	in	in	ADP
ijtc-647	206	15	line	line	NOUN
ijtc-647	206	16	with	with	ADP
ijtc-647	206	17	that	that	PRON
ijtc-647	206	18	of	of	ADP
ijtc-647	206	19	soobaroyen	soobaroyen	NOUN
ijtc-647	206	20	(	(	PUNCT
ijtc-647	206	21	2014	2014	NUM
ijtc-647	206	22	)	)	PUNCT
ijtc-647	206	23	,	,	PUNCT
ijtc-647	206	24	who	who	PRON
ijtc-647	206	25	used	use	VERB
ijtc-647	206	26	the	the	DET
ijtc-647	206	27	same	same	ADJ
ijtc-647	206	28	descriptive	descriptive	ADJ
ijtc-647	206	29	analysis	analysis	NOUN
ijtc-647	206	30	method	method	NOUN
ijtc-647	206	31	to	to	PART
ijtc-647	206	32	show	show	VERB
ijtc-647	206	33	the	the	DET
ijtc-647	206	34	effectiveness	effectiveness	NOUN
ijtc-647	206	35	of	of	ADP
ijtc-647	206	36	ac	ac	PROPN
ijtc-647	206	37	in	in	ADP
ijtc-647	206	38	higher	high	ADJ
ijtc-647	206	39	learning	learning	NOUN
ijtc-647	206	40	institutions	institution	NOUN
ijtc-647	206	41	.	.	PUNCT
ijtc-647	207	1	his	his	PRON
ijtc-647	207	2	study	study	NOUN
ijtc-647	207	3	finds	find	VERB
ijtc-647	207	4	well	well	ADV
ijtc-647	207	5	-	-	PUNCT
ijtc-647	207	6	composed	compose	VERB
ijtc-647	207	7	functioned	function	VERB
ijtc-647	207	8	acs	acs	NOUN
ijtc-647	207	9	and	and	CCONJ
ijtc-647	207	10	,	,	PUNCT
ijtc-647	207	11	therefore	therefore	ADV
ijtc-647	207	12	,	,	PUNCT
ijtc-647	207	13	a	a	DET
ijtc-647	207	14	positive	positive	ADJ
ijtc-647	207	15	relationship	relationship	NOUN
ijtc-647	207	16	between	between	ADP
ijtc-647	207	17	audit	audit	NOUN
ijtc-647	207	18	committees	committee	NOUN
ijtc-647	207	19	with	with	ADP
ijtc-647	207	20	effective	effective	ADJ
ijtc-647	207	21	management	management	NOUN
ijtc-647	207	22	of	of	ADP
ijtc-647	207	23	resources	resource	NOUN
ijtc-647	207	24	.	.	PUNCT
ijtc-647	208	1	moreover	moreover	ADV
ijtc-647	208	2	,	,	PUNCT
ijtc-647	208	3	the	the	DET
ijtc-647	208	4	study	study	NOUN
ijtc-647	208	5	by	by	ADP
ijtc-647	208	6	abdallah	abdallah	PROPN
ijtc-647	208	7	(	(	PUNCT
ijtc-647	208	8	2013	2013	NUM
ijtc-647	208	9	)	)	PUNCT
ijtc-647	208	10	shows	show	VERB
ijtc-647	208	11	the	the	DET
ijtc-647	208	12	same	same	ADJ
ijtc-647	208	13	results	result	NOUN
ijtc-647	208	14	that	that	PRON
ijtc-647	208	15	audit	audit	NOUN
ijtc-647	208	16	committees	committee	NOUN
ijtc-647	208	17	in	in	ADP
ijtc-647	208	18	lgas	lgas	NOUN
ijtc-647	208	19	have	have	VERB
ijtc-647	208	20	many	many	ADJ
ijtc-647	208	21	weaknesses	weakness	NOUN
ijtc-647	208	22	,	,	PUNCT
ijtc-647	208	23	such	such	ADJ
ijtc-647	208	24	as	as	ADP
ijtc-647	208	25	few	few	ADJ
ijtc-647	208	26	meetings	meeting	NOUN
ijtc-647	208	27	in	in	ADP
ijtc-647	208	28	a	a	DET
ijtc-647	208	29	financial	financial	ADJ
ijtc-647	208	30	year	year	NOUN
ijtc-647	208	31	,	,	PUNCT
ijtc-647	208	32	no	no	DET
ijtc-647	208	33	review	review	NOUN
ijtc-647	208	34	of	of	ADP
ijtc-647	208	35	the	the	DET
ijtc-647	208	36	annual	annual	ADJ
ijtc-647	208	37	audit	audit	NOUN
ijtc-647	208	38	plan	plan	NOUN
ijtc-647	208	39	and	and	CCONJ
ijtc-647	208	40	no	no	DET
ijtc-647	208	41	audit	audit	NOUN
ijtc-647	208	42	reports	report	VERB
ijtc-647	208	43	.	.	PUNCT
ijtc-647	209	1	soobaroyen	soobaroyen	NOUN
ijtc-647	209	2	(	(	PUNCT
ijtc-647	209	3	2014	2014	NUM
ijtc-647	209	4	)	)	PUNCT
ijtc-647	209	5	notes	note	VERB
ijtc-647	209	6	that	that	SCONJ
ijtc-647	209	7	there	there	PRON
ijtc-647	209	8	is	be	VERB
ijtc-647	209	9	effective	effective	ADJ
ijtc-647	209	10	and	and	CCONJ
ijtc-647	209	11	efficient	efficient	ADJ
ijtc-647	209	12	resource	resource	NOUN
ijtc-647	209	13	management	management	NOUN
ijtc-647	209	14	in	in	ADP
ijtc-647	209	15	hlis	hlis	NOUN
ijtc-647	209	16	because	because	SCONJ
ijtc-647	209	17	,	,	PUNCT
ijtc-647	209	18	in	in	ADP
ijtc-647	209	19	most	most	ADJ
ijtc-647	209	20	cases	case	NOUN
ijtc-647	209	21	,	,	PUNCT
ijtc-647	209	22	members	member	NOUN
ijtc-647	209	23	of	of	ADP
ijtc-647	209	24	audit	audit	NOUN
ijtc-647	209	25	committees	committee	NOUN
ijtc-647	209	26	are	be	AUX
ijtc-647	209	27	well	well	ADV
ijtc-647	209	28	educated	educate	VERB
ijtc-647	209	29	,	,	PUNCT
ijtc-647	209	30	know	know	VERB
ijtc-647	209	31	their	their	PRON
ijtc-647	209	32	duties	duty	NOUN
ijtc-647	209	33	indicated	indicate	VERB
ijtc-647	209	34	in	in	ADP
ijtc-647	209	35	the	the	DET
ijtc-647	209	36	laws	law	NOUN
ijtc-647	209	37	and	and	CCONJ
ijtc-647	209	38	have	have	VERB
ijtc-647	209	39	everything	everything	PRON
ijtc-647	209	40	necessary	necessary	ADJ
ijtc-647	209	41	to	to	PART
ijtc-647	209	42	be	be	AUX
ijtc-647	209	43	members	member	NOUN
ijtc-647	209	44	of	of	ADP
ijtc-647	209	45	the	the	DET
ijtc-647	209	46	committees	committee	NOUN
ijtc-647	209	47	.	.	PUNCT
ijtc-647	210	1	that	that	PRON
ijtc-647	210	2	is	be	AUX
ijtc-647	210	3	why	why	SCONJ
ijtc-647	210	4	even	even	ADV
ijtc-647	210	5	the	the	DET
ijtc-647	210	6	results	result	NOUN
ijtc-647	210	7	of	of	ADP
ijtc-647	210	8	this	this	DET
ijtc-647	210	9	study	study	NOUN
ijtc-647	210	10	indicate	indicate	VERB
ijtc-647	210	11	that	that	SCONJ
ijtc-647	210	12	audit	audit	NOUN
ijtc-647	210	13	committees	committee	NOUN
ijtc-647	210	14	in	in	ADP
ijtc-647	210	15	hlis	hlis	NOUN
ijtc-647	210	16	effectively	effectively	ADV
ijtc-647	210	17	discuss	discuss	VERB
ijtc-647	210	18	internal	internal	ADJ
ijtc-647	210	19	audit	audit	NOUN
ijtc-647	210	20	reports	report	NOUN
ijtc-647	210	21	and	and	CCONJ
ijtc-647	210	22	cag	cag	PROPN
ijtc-647	210	23	reports	report	VERB
ijtc-647	210	24	.	.	PUNCT
ijtc-647	211	1	most	most	ADV
ijtc-647	211	2	importantly	importantly	ADV
ijtc-647	211	3	,	,	PUNCT
ijtc-647	211	4	they	they	PRON
ijtc-647	211	5	advise	advise	VERB
ijtc-647	211	6	accounting	accounting	NOUN
ijtc-647	211	7	officers	officer	NOUN
ijtc-647	211	8	on	on	ADP
ijtc-647	211	9	technical	technical	ADJ
ijtc-647	211	10	issues	issue	NOUN
ijtc-647	211	11	that	that	PRON
ijtc-647	211	12	will	will	AUX
ijtc-647	211	13	make	make	VERB
ijtc-647	211	14	the	the	DET
ijtc-647	211	15	institution	institution	NOUN
ijtc-647	211	16	manage	manage	VERB
ijtc-647	211	17	the	the	DET
ijtc-647	211	18	resource	resource	NOUN
ijtc-647	211	19	well	well	ADV
ijtc-647	211	20	as	as	SCONJ
ijtc-647	211	21	perform	perform	VERB
ijtc-647	211	22	well	well	ADV
ijtc-647	211	23	financially	financially	ADV
ijtc-647	211	24	.	.	PUNCT
ijtc-647	212	1	regarding	regard	VERB
ijtc-647	212	2	resource	resource	NOUN
ijtc-647	212	3	dependency	dependency	NOUN
ijtc-647	212	4	theory	theory	NOUN
ijtc-647	212	5	,	,	PUNCT
ijtc-647	212	6	the	the	DET
ijtc-647	212	7	results	result	NOUN
ijtc-647	212	8	suggest	suggest	VERB
ijtc-647	212	9	a	a	DET
ijtc-647	212	10	strong	strong	ADJ
ijtc-647	212	11	relationship	relationship	NOUN
ijtc-647	212	12	with	with	ADP
ijtc-647	212	13	the	the	DET
ijtc-647	212	14	theory	theory	NOUN
ijtc-647	212	15	.	.	PUNCT
ijtc-647	213	1	it	it	PRON
ijtc-647	213	2	is	be	AUX
ijtc-647	213	3	conceptualized	conceptualize	VERB
ijtc-647	213	4	from	from	ADP
ijtc-647	213	5	the	the	DET
ijtc-647	213	6	results	result	NOUN
ijtc-647	213	7	that	that	PRON
ijtc-647	213	8	ac	ac	PROPN
ijtc-647	213	9	,	,	PUNCT
ijtc-647	213	10	which	which	PRON
ijtc-647	213	11	contains	contain	VERB
ijtc-647	213	12	human	human	ADJ
ijtc-647	213	13	resources	resource	NOUN
ijtc-647	213	14	,	,	PUNCT
ijtc-647	213	15	are	be	AUX
ijtc-647	213	16	not	not	PART
ijtc-647	213	17	independent	independent	ADJ
ijtc-647	213	18	.	.	PUNCT
ijtc-647	214	1	therefore	therefore	ADV
ijtc-647	214	2	,	,	PUNCT
ijtc-647	214	3	they	they	PRON
ijtc-647	214	4	need	need	VERB
ijtc-647	214	5	other	other	ADJ
ijtc-647	214	6	resources	resource	NOUN
ijtc-647	214	7	like	like	ADP
ijtc-647	214	8	a	a	DET
ijtc-647	214	9	financial	financial	ADJ
ijtc-647	214	10	and	and	CCONJ
ijtc-647	214	11	physical	physical	ADJ
ijtc-647	214	12	resources	resource	NOUN
ijtc-647	214	13	like	like	ADP
ijtc-647	214	14	computers	computer	NOUN
ijtc-647	214	15	to	to	PART
ijtc-647	214	16	execute	execute	VERB
ijtc-647	214	17	their	their	PRON
ijtc-647	214	18	duties	duty	NOUN
ijtc-647	214	19	(	(	PUNCT
ijtc-647	214	20	uygun	uygun	PROPN
ijtc-647	214	21	,	,	PUNCT
ijtc-647	214	22	2017	2017	NUM
ijtc-647	214	23	)	)	PUNCT
ijtc-647	214	24	.	.	PUNCT
ijtc-647	215	1	further	far	ADV
ijtc-647	215	2	,	,	PUNCT
ijtc-647	215	3	they	they	PRON
ijtc-647	215	4	depend	depend	VERB
ijtc-647	215	5	on	on	ADP
ijtc-647	215	6	the	the	DET
ijtc-647	215	7	external	external	ADJ
ijtc-647	215	8	environment	environment	NOUN
ijtc-647	215	9	,	,	PUNCT
ijtc-647	215	10	which	which	PRON
ijtc-647	215	11	in	in	ADP
ijtc-647	215	12	our	our	PRON
ijtc-647	215	13	case	case	NOUN
ijtc-647	215	14	is	be	AUX
ijtc-647	215	15	external	external	ADJ
ijtc-647	215	16	audits	audits	NOUN
ijtc-647	215	17	and	and	CCONJ
ijtc-647	215	18	cag	cag	PROPN
ijtc-647	215	19	reports	report	NOUN
ijtc-647	215	20	(	(	PUNCT
ijtc-647	215	21	masud	masud	X
ijtc-647	215	22	et	et	PROPN
ijtc-647	215	23	al	al	PROPN
ijtc-647	215	24	.	.	PROPN
ijtc-647	215	25	,	,	PUNCT
ijtc-647	215	26	2018	2018	NUM
ijtc-647	215	27	)	)	PUNCT
ijtc-647	215	28	.	.	PUNCT
ijtc-647	216	1	so	so	ADV
ijtc-647	216	2	,	,	PUNCT
ijtc-647	216	3	if	if	SCONJ
ijtc-647	216	4	all	all	DET
ijtc-647	216	5	these	these	DET
ijtc-647	216	6	resources	resource	NOUN
ijtc-647	216	7	are	be	AUX
ijtc-647	216	8	available	available	ADJ
ijtc-647	216	9	in	in	ADP
ijtc-647	216	10	ac	ac	PROPN
ijtc-647	216	11	,	,	PUNCT
ijtc-647	216	12	the	the	DET
ijtc-647	216	13	public	public	ADJ
ijtc-647	216	14	money	money	NOUN
ijtc-647	216	15	in	in	ADP
ijtc-647	216	16	public	public	ADJ
ijtc-647	216	17	entities	entity	NOUN
ijtc-647	216	18	will	will	AUX
ijtc-647	216	19	be	be	AUX
ijtc-647	216	20	effectively	effectively	ADV
ijtc-647	216	21	and	and	CCONJ
ijtc-647	216	22	efficiently	efficiently	ADV
ijtc-647	216	23	managed	manage	VERB
ijtc-647	216	24	.	.	PUNCT
ijtc-647	217	1	effect	effect	NOUN
ijtc-647	217	2	of	of	ADP
ijtc-647	217	3	external	external	ADJ
ijtc-647	217	4	audit	audit	NOUN
ijtc-647	217	5	opinions	opinion	NOUN
ijtc-647	217	6	and	and	CCONJ
ijtc-647	217	7	audit	audit	NOUN
ijtc-647	217	8	committees	committee	NOUN
ijtc-647	217	9	on	on	ADP
ijtc-647	217	10	financial	financial	ADJ
ijtc-647	217	11	resource	resource	NOUN
ijtc-647	217	12	management	management	NOUN
ijtc-647	217	13	in	in	ADP
ijtc-647	217	14	public	public	ADJ
ijtc-647	217	15	sector	sector	NOUN
ijtc-647	217	16	entities	entity	NOUN
ijtc-647	217	17	mwombeki	mwombeki	VERB
ijtc-647	217	18	50	50	NUM
ijtc-647	217	19	|	|	ADV
ijtc-647	217	20	ilomata	ilomata	PROPN
ijtc-647	217	21	international	international	ADJ
ijtc-647	217	22	journal	journal	NOUN
ijtc-647	217	23	of	of	ADP
ijtc-647	217	24	tax	tax	PROPN
ijtc-647	217	25	&	&	CCONJ
ijtc-647	217	26	accounting	accounting	NOUN
ijtc-647	217	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-647	217	28	by	by	ADP
ijtc-647	217	29	combining	combine	VERB
ijtc-647	217	30	descriptive	descriptive	ADJ
ijtc-647	217	31	results	result	NOUN
ijtc-647	217	32	with	with	ADP
ijtc-647	217	33	the	the	DET
ijtc-647	217	34	results	result	NOUN
ijtc-647	217	35	from	from	ADP
ijtc-647	217	36	hypothesis	hypothesis	NOUN
ijtc-647	217	37	two	two	NUM
ijtc-647	217	38	(	(	PUNCT
ijtc-647	217	39	h2	h2	NOUN
ijtc-647	217	40	)	)	PUNCT
ijtc-647	217	41	of	of	ADP
ijtc-647	217	42	this	this	DET
ijtc-647	217	43	study	study	NOUN
ijtc-647	217	44	which	which	PRON
ijtc-647	217	45	stated	state	VERB
ijtc-647	217	46	that	that	SCONJ
ijtc-647	217	47	there	there	PRON
ijtc-647	217	48	is	be	VERB
ijtc-647	217	49	a	a	DET
ijtc-647	217	50	substantial	substantial	ADJ
ijtc-647	217	51	association	association	NOUN
ijtc-647	217	52	between	between	ADP
ijtc-647	217	53	ac	ac	PROPN
ijtc-647	217	54	weakness	weakness	NOUN
ijtc-647	217	55	and	and	CCONJ
ijtc-647	217	56	frm	frm	PROPN
ijtc-647	217	57	,	,	PUNCT
ijtc-647	217	58	the	the	DET
ijtc-647	217	59	result	result	NOUN
ijtc-647	217	60	shows	show	VERB
ijtc-647	217	61	that	that	SCONJ
ijtc-647	217	62	ac	ac	PROPN
ijtc-647	217	63	weakness	weakness	NOUN
ijtc-647	217	64	is	be	AUX
ijtc-647	217	65	statistically	statistically	ADV
ijtc-647	217	66	insignificant	insignificant	ADJ
ijtc-647	217	67	and	and	CCONJ
ijtc-647	217	68	negatively	negatively	ADV
ijtc-647	217	69	related	relate	VERB
ijtc-647	217	70	to	to	ADP
ijtc-647	217	71	frm	frm	PROPN
ijtc-647	217	72	.	.	PUNCT
ijtc-647	218	1	this	this	PRON
ijtc-647	218	2	was	be	AUX
ijtc-647	218	3	also	also	ADV
ijtc-647	218	4	found	find	VERB
ijtc-647	218	5	in	in	ADP
ijtc-647	218	6	the	the	DET
ijtc-647	218	7	earlier	early	ADJ
ijtc-647	218	8	study	study	NOUN
ijtc-647	218	9	by	by	ADP
ijtc-647	218	10	thomas	thomas	PROPN
ijtc-647	218	11	&	&	CCONJ
ijtc-647	218	12	purcell	purcell	PROPN
ijtc-647	218	13	(	(	PUNCT
ijtc-647	218	14	2019	2019	NUM
ijtc-647	218	15	)	)	PUNCT
ijtc-647	218	16	,	,	PUNCT
ijtc-647	218	17	who	who	PRON
ijtc-647	218	18	revealed	reveal	VERB
ijtc-647	218	19	that	that	SCONJ
ijtc-647	218	20	the	the	DET
ijtc-647	218	21	ac	ac	PROPN
ijtc-647	218	22	with	with	ADP
ijtc-647	218	23	few	few	ADJ
ijtc-647	218	24	weaknesses	weakness	NOUN
ijtc-647	218	25	influences	influence	VERB
ijtc-647	218	26	the	the	DET
ijtc-647	218	27	effective	effective	ADJ
ijtc-647	218	28	management	management	NOUN
ijtc-647	218	29	of	of	ADP
ijtc-647	218	30	financial	financial	ADJ
ijtc-647	218	31	resources	resource	NOUN
ijtc-647	218	32	in	in	ADP
ijtc-647	218	33	local	local	ADJ
ijtc-647	218	34	government	government	NOUN
ijtc-647	218	35	authorities	authority	NOUN
ijtc-647	218	36	.	.	PUNCT
ijtc-647	219	1	moreover	moreover	ADV
ijtc-647	219	2	,	,	PUNCT
ijtc-647	219	3	the	the	DET
ijtc-647	219	4	results	result	NOUN
ijtc-647	219	5	of	of	ADP
ijtc-647	219	6	soobaroyen	soobaroyen	NOUN
ijtc-647	219	7	(	(	PUNCT
ijtc-647	219	8	2014	2014	NUM
ijtc-647	219	9	)	)	PUNCT
ijtc-647	219	10	were	be	AUX
ijtc-647	219	11	on	on	ADP
ijtc-647	219	12	effective	effective	ADJ
ijtc-647	219	13	ac	ac	NOUN
ijtc-647	219	14	in	in	ADP
ijtc-647	219	15	higher	high	ADJ
ijtc-647	219	16	learning	learning	NOUN
ijtc-647	219	17	institutions	institution	NOUN
ijtc-647	219	18	;	;	PUNCT
ijtc-647	219	19	therefore	therefore	ADV
ijtc-647	219	20	,	,	PUNCT
ijtc-647	219	21	there	there	PRON
ijtc-647	219	22	is	be	VERB
ijtc-647	219	23	a	a	DET
ijtc-647	219	24	positive	positive	ADJ
ijtc-647	219	25	influence	influence	NOUN
ijtc-647	219	26	on	on	ADP
ijtc-647	219	27	efficient	efficient	ADJ
ijtc-647	219	28	resource	resource	NOUN
ijtc-647	219	29	management	management	NOUN
ijtc-647	219	30	.	.	PUNCT
ijtc-647	220	1	conclusion	conclusion	NOUN
ijtc-647	220	2	this	this	DET
ijtc-647	220	3	study	study	NOUN
ijtc-647	220	4	intended	intend	VERB
ijtc-647	220	5	to	to	PART
ijtc-647	220	6	examine	examine	VERB
ijtc-647	220	7	the	the	DET
ijtc-647	220	8	trend	trend	NOUN
ijtc-647	220	9	of	of	ADP
ijtc-647	220	10	the	the	DET
ijtc-647	220	11	audit	audit	NOUN
ijtc-647	220	12	opinions	opinion	NOUN
ijtc-647	220	13	,	,	PUNCT
ijtc-647	220	14	examine	examine	VERB
ijtc-647	220	15	the	the	DET
ijtc-647	220	16	influence	influence	NOUN
ijtc-647	220	17	of	of	ADP
ijtc-647	220	18	external	external	ADJ
ijtc-647	220	19	audit	audit	NOUN
ijtc-647	220	20	opinions	opinion	NOUN
ijtc-647	220	21	on	on	ADP
ijtc-647	220	22	financial	financial	ADJ
ijtc-647	220	23	resource	resource	NOUN
ijtc-647	220	24	management	management	NOUN
ijtc-647	220	25	and	and	CCONJ
ijtc-647	220	26	determine	determine	VERB
ijtc-647	220	27	the	the	DET
ijtc-647	220	28	extent	extent	NOUN
ijtc-647	220	29	to	to	PART
ijtc-647	220	30	which	which	DET
ijtc-647	220	31	audit	audit	NOUN
ijtc-647	220	32	committees	committee	NOUN
ijtc-647	220	33	influence	influence	VERB
ijtc-647	220	34	financial	financial	ADJ
ijtc-647	220	35	resource	resource	NOUN
ijtc-647	220	36	management	management	NOUN
ijtc-647	220	37	in	in	ADP
ijtc-647	220	38	government	government	NOUN
ijtc-647	220	39	entities	entity	NOUN
ijtc-647	220	40	by	by	ADP
ijtc-647	220	41	assessing	assess	VERB
ijtc-647	220	42	the	the	DET
ijtc-647	220	43	weakness	weakness	NOUN
ijtc-647	220	44	of	of	ADP
ijtc-647	220	45	audit	audit	NOUN
ijtc-647	220	46	committees	committee	NOUN
ijtc-647	220	47	in	in	ADP
ijtc-647	220	48	the	the	DET
ijtc-647	220	49	public	public	ADJ
ijtc-647	220	50	entities	entity	NOUN
ijtc-647	220	51	.	.	PUNCT
ijtc-647	221	1	this	this	DET
ijtc-647	221	2	study	study	NOUN
ijtc-647	221	3	generally	generally	ADV
ijtc-647	221	4	found	find	VERB
ijtc-647	221	5	that	that	SCONJ
ijtc-647	221	6	unqualified	unqualified	ADJ
ijtc-647	221	7	audit	audit	NOUN
ijtc-647	221	8	reports	report	NOUN
ijtc-647	221	9	occurred	occur	VERB
ijtc-647	221	10	most	most	ADV
ijtc-647	221	11	among	among	ADP
ijtc-647	221	12	public	public	ADJ
ijtc-647	221	13	entities	entity	NOUN
ijtc-647	221	14	.	.	PUNCT
ijtc-647	222	1	also	also	ADV
ijtc-647	222	2	,	,	PUNCT
ijtc-647	222	3	most	most	ADJ
ijtc-647	222	4	ac	ac	ADJ
ijtc-647	222	5	weaknesses	weakness	NOUN
ijtc-647	222	6	appeared	appear	VERB
ijtc-647	222	7	in	in	ADP
ijtc-647	222	8	lgas	lgas	NOUN
ijtc-647	222	9	.	.	PUNCT
ijtc-647	223	1	moreover	moreover	ADV
ijtc-647	223	2	,	,	PUNCT
ijtc-647	223	3	the	the	DET
ijtc-647	223	4	hypotheses	hypothesis	NOUN
ijtc-647	223	5	results	result	NOUN
ijtc-647	223	6	indicate	indicate	VERB
ijtc-647	223	7	the	the	DET
ijtc-647	223	8	significant	significant	ADJ
ijtc-647	223	9	positive	positive	ADJ
ijtc-647	223	10	influence	influence	NOUN
ijtc-647	223	11	of	of	ADP
ijtc-647	223	12	audit	audit	NOUN
ijtc-647	223	13	opinion	opinion	NOUN
ijtc-647	223	14	on	on	ADP
ijtc-647	223	15	frm	frm	PROPN
ijtc-647	223	16	.	.	PROPN
ijtc-647	224	1	on	on	ADP
ijtc-647	224	2	the	the	DET
ijtc-647	224	3	other	other	ADJ
ijtc-647	224	4	side	side	NOUN
ijtc-647	224	5	,	,	PUNCT
ijtc-647	224	6	ac	ac	PROPN
ijtc-647	224	7	weakness	weakness	NOUN
ijtc-647	224	8	has	have	VERB
ijtc-647	224	9	a	a	DET
ijtc-647	224	10	negative	negative	ADJ
ijtc-647	224	11	relationship	relationship	NOUN
ijtc-647	224	12	with	with	ADP
ijtc-647	224	13	frm	frm	PROPN
ijtc-647	224	14	.	.	PUNCT
ijtc-647	225	1	the	the	DET
ijtc-647	225	2	findings	finding	NOUN
ijtc-647	225	3	imply	imply	VERB
ijtc-647	225	4	that	that	SCONJ
ijtc-647	225	5	the	the	DET
ijtc-647	225	6	government	government	NOUN
ijtc-647	225	7	entities	entity	NOUN
ijtc-647	225	8	with	with	ADP
ijtc-647	225	9	modified	modified	ADJ
ijtc-647	225	10	opinions	opinion	NOUN
ijtc-647	225	11	have	have	VERB
ijtc-647	225	12	lousy	lousy	ADJ
ijtc-647	225	13	use	use	NOUN
ijtc-647	225	14	of	of	ADP
ijtc-647	225	15	financial	financial	ADJ
ijtc-647	225	16	resources	resource	NOUN
ijtc-647	225	17	.	.	PUNCT
ijtc-647	226	1	also	also	ADV
ijtc-647	226	2	,	,	PUNCT
ijtc-647	226	3	if	if	SCONJ
ijtc-647	226	4	ac	ac	PROPN
ijtc-647	226	5	committees	committee	NOUN
ijtc-647	226	6	are	be	AUX
ijtc-647	226	7	weak	weak	ADJ
ijtc-647	226	8	(	(	PUNCT
ijtc-647	226	9	not	not	PART
ijtc-647	226	10	effective	effective	ADJ
ijtc-647	226	11	)	)	PUNCT
ijtc-647	226	12	then	then	ADV
ijtc-647	226	13	it	it	PRON
ijtc-647	226	14	will	will	AUX
ijtc-647	226	15	lead	lead	VERB
ijtc-647	226	16	to	to	ADP
ijtc-647	226	17	poor	poor	ADJ
ijtc-647	226	18	management	management	NOUN
ijtc-647	226	19	of	of	ADP
ijtc-647	226	20	the	the	DET
ijtc-647	226	21	public	public	ADJ
ijtc-647	226	22	fund	fund	NOUN
ijtc-647	226	23	.	.	PUNCT
ijtc-647	227	1	this	this	DET
ijtc-647	227	2	study	study	NOUN
ijtc-647	227	3	improves	improve	VERB
ijtc-647	227	4	knowledge	knowledge	NOUN
ijtc-647	227	5	of	of	ADP
ijtc-647	227	6	the	the	DET
ijtc-647	227	7	relationship	relationship	NOUN
ijtc-647	227	8	between	between	ADP
ijtc-647	227	9	audit	audit	NOUN
ijtc-647	227	10	reports	report	NOUN
ijtc-647	227	11	,	,	PUNCT
ijtc-647	227	12	audit	audit	NOUN
ijtc-647	227	13	committees	committee	NOUN
ijtc-647	227	14	and	and	CCONJ
ijtc-647	227	15	resources	resource	NOUN
ijtc-647	227	16	management	management	NOUN
ijtc-647	227	17	in	in	ADP
ijtc-647	227	18	public	public	ADJ
ijtc-647	227	19	sector	sector	NOUN
ijtc-647	227	20	entities	entity	NOUN
ijtc-647	227	21	.	.	PUNCT
ijtc-647	228	1	furthermore	furthermore	ADV
ijtc-647	228	2	,	,	PUNCT
ijtc-647	228	3	they	they	PRON
ijtc-647	228	4	may	may	AUX
ijtc-647	228	5	also	also	ADV
ijtc-647	228	6	be	be	AUX
ijtc-647	228	7	useful	useful	ADJ
ijtc-647	228	8	to	to	ADP
ijtc-647	228	9	some	some	DET
ijtc-647	228	10	public	public	ADJ
ijtc-647	228	11	organs	organ	NOUN
ijtc-647	228	12	in	in	ADP
ijtc-647	228	13	tanzania	tanzania	PROPN
ijtc-647	228	14	,	,	PUNCT
ijtc-647	228	15	such	such	ADJ
ijtc-647	228	16	as	as	ADP
ijtc-647	228	17	the	the	DET
ijtc-647	228	18	parliament	parliament	NOUN
ijtc-647	228	19	,	,	PUNCT
ijtc-647	228	20	national	national	ADJ
ijtc-647	228	21	audit	audit	NOUN
ijtc-647	228	22	office	office	NOUN
ijtc-647	228	23	and	and	CCONJ
ijtc-647	228	24	public	public	ADJ
ijtc-647	228	25	entities	entity	NOUN
ijtc-647	228	26	.	.	PUNCT
ijtc-647	229	1	on	on	ADP
ijtc-647	229	2	top	top	NOUN
ijtc-647	229	3	of	of	ADP
ijtc-647	229	4	that	that	PRON
ijtc-647	229	5	,	,	PUNCT
ijtc-647	229	6	the	the	DET
ijtc-647	229	7	study	study	NOUN
ijtc-647	229	8	recommends	recommend	VERB
ijtc-647	229	9	that	that	SCONJ
ijtc-647	229	10	the	the	DET
ijtc-647	229	11	government	government	NOUN
ijtc-647	229	12	,	,	PUNCT
ijtc-647	229	13	especially	especially	ADV
ijtc-647	229	14	the	the	DET
ijtc-647	229	15	president‟s	president‟s	ADJ
ijtc-647	229	16	office	office	NOUN
ijtc-647	229	17	,	,	PUNCT
ijtc-647	229	18	consider	consider	VERB
ijtc-647	229	19	recruiting	recruit	VERB
ijtc-647	229	20	more	more	ADJ
ijtc-647	229	21	employees	employee	NOUN
ijtc-647	229	22	to	to	ADP
ijtc-647	229	23	these	these	DET
ijtc-647	229	24	lgas	lgas	NOUN
ijtc-647	229	25	to	to	PART
ijtc-647	229	26	increase	increase	VERB
ijtc-647	229	27	efficiency	efficiency	NOUN
ijtc-647	229	28	in	in	ADP
ijtc-647	229	29	managing	manage	VERB
ijtc-647	229	30	public	public	ADJ
ijtc-647	229	31	resources	resource	NOUN
ijtc-647	229	32	.	.	PUNCT
ijtc-647	230	1	this	this	PRON
ijtc-647	230	2	is	be	AUX
ijtc-647	230	3	because	because	SCONJ
ijtc-647	230	4	lgas	lgas	NOUN
ijtc-647	230	5	are	be	AUX
ijtc-647	230	6	charged	charge	VERB
ijtc-647	230	7	with	with	ADP
ijtc-647	230	8	crucial	crucial	ADJ
ijtc-647	230	9	roles	role	NOUN
ijtc-647	230	10	in	in	ADP
ijtc-647	230	11	education	education	NOUN
ijtc-647	230	12	,	,	PUNCT
ijtc-647	230	13	infrastructures	infrastructure	NOUN
ijtc-647	230	14	,	,	PUNCT
ijtc-647	230	15	health	health	NOUN
ijtc-647	230	16	etc	etc	X
ijtc-647	230	17	.	.	X
ijtc-647	231	1	furthermore	furthermore	ADV
ijtc-647	231	2	,	,	PUNCT
ijtc-647	231	3	the	the	DET
ijtc-647	231	4	parliament	parliament	NOUN
ijtc-647	231	5	of	of	ADP
ijtc-647	231	6	the	the	DET
ijtc-647	231	7	united	united	PROPN
ijtc-647	231	8	republic	republic	PROPN
ijtc-647	231	9	of	of	ADP
ijtc-647	231	10	tanzania	tanzania	PROPN
ijtc-647	231	11	should	should	AUX
ijtc-647	231	12	push	push	VERB
ijtc-647	231	13	the	the	DET
ijtc-647	231	14	local	local	ADJ
ijtc-647	231	15	government	government	NOUN
ijtc-647	231	16	executive	executive	NOUN
ijtc-647	231	17	officers	officer	NOUN
ijtc-647	231	18	to	to	PART
ijtc-647	231	19	make	make	VERB
ijtc-647	231	20	sure	sure	ADJ
ijtc-647	231	21	the	the	DET
ijtc-647	231	22	management	management	NOUN
ijtc-647	231	23	of	of	ADP
ijtc-647	231	24	financial	financial	ADJ
ijtc-647	231	25	resources	resource	NOUN
ijtc-647	231	26	in	in	ADP
ijtc-647	231	27	these	these	DET
ijtc-647	231	28	entities	entity	NOUN
ijtc-647	231	29	is	be	AUX
ijtc-647	231	30	effective	effective	ADJ
ijtc-647	231	31	and	and	CCONJ
ijtc-647	231	32	efficient	efficient	ADJ
ijtc-647	231	33	.	.	PUNCT
ijtc-647	232	1	reference	reference	NOUN
ijtc-647	232	2	abdallah	abdallah	PROPN
ijtc-647	232	3	m.	m.	PROPN
ijtc-647	232	4	m	m	PROPN
ijtc-647	232	5	(	(	PUNCT
ijtc-647	232	6	2013	2013	NUM
ijtc-647	232	7	)	)	PUNCT
ijtc-647	232	8	.	.	PUNCT
ijtc-647	233	1	contribution	contribution	NOUN
ijtc-647	233	2	of	of	ADP
ijtc-647	233	3	audit	audit	NOUN
ijtc-647	233	4	committees	committee	NOUN
ijtc-647	233	5	towards	towards	ADP
ijtc-647	233	6	the	the	DET
ijtc-647	233	7	local	local	ADJ
ijtc-647	233	8	government	government	NOUN
ijtc-647	233	9	authority	authority	NOUN
ijtc-647	233	10	’s	’s	PART
ijtc-647	233	11	performance	performance	NOUN
ijtc-647	233	12	in	in	ADP
ijtc-647	233	13	resources	resource	NOUN
ijtc-647	233	14	management	management	NOUN
ijtc-647	233	15	:	:	PUNCT
ijtc-647	233	16	a	a	DET
ijtc-647	233	17	case	case	NOUN
ijtc-647	233	18	of	of	ADP
ijtc-647	233	19	bariadi	bariadi	PROPN
ijtc-647	233	20	district	district	PROPN
ijtc-647	233	21	council	council	PROPN
ijtc-647	233	22	.	.	PUNCT
ijtc-647	234	1	(	(	PUNCT
ijtc-647	234	2	master	master	NOUN
ijtc-647	234	3	dissertation	dissertation	NOUN
ijtc-647	234	4	)	)	PUNCT
ijtc-647	234	5	.	.	PUNCT
ijtc-647	235	1	mzumbe	mzumbe	PROPN
ijtc-647	235	2	university	university	PROPN
ijtc-647	235	3	,	,	PUNCT
ijtc-647	235	4	tanzania	tanzania	PROPN
ijtc-647	235	5	affandi	affandi	PROPN
ijtc-647	235	6	,	,	PUNCT
ijtc-647	235	7	a.	a.	NOUN
ijtc-647	235	8	,	,	PUNCT
ijtc-647	235	9	am	be	AUX
ijtc-647	235	10	,	,	PUNCT
ijtc-647	235	11	e.	e.	PROPN
ijtc-647	235	12	n.	n.	PROPN
ijtc-647	235	13	,	,	PUNCT
ijtc-647	235	14	udobong	udobong	PROPN
ijtc-647	235	15	,	,	PUNCT
ijtc-647	235	16	a.	a.	NOUN
ijtc-647	235	17	,	,	PUNCT
ijtc-647	235	18	&	&	CCONJ
ijtc-647	235	19	sarwani	sarwani	PROPN
ijtc-647	235	20	,	,	PUNCT
ijtc-647	235	21	s.	s.	PROPN
ijtc-647	235	22	(	(	PUNCT
ijtc-647	235	23	2020	2020	NUM
ijtc-647	235	24	)	)	PUNCT
ijtc-647	235	25	.	.	PUNCT
ijtc-647	236	1	implementation	implementation	NOUN
ijtc-647	236	2	of	of	ADP
ijtc-647	236	3	human	human	ADJ
ijtc-647	236	4	resource	resource	NOUN
ijtc-647	236	5	management	management	NOUN
ijtc-647	236	6	in	in	ADP
ijtc-647	236	7	the	the	DET
ijtc-647	236	8	adaptation	adaptation	NOUN
ijtc-647	236	9	period	period	NOUN
ijtc-647	236	10	for	for	ADP
ijtc-647	236	11	new	new	ADJ
ijtc-647	236	12	habits	habit	NOUN
ijtc-647	236	13	.	.	PUNCT
ijtc-647	237	1	international	international	ADJ
ijtc-647	237	2	journal	journal	PROPN
ijtc-647	237	3	of	of	ADP
ijtc-647	237	4	educational	educational	ADJ
ijtc-647	237	5	administration	administration	NOUN
ijtc-647	237	6	,	,	PUNCT
ijtc-647	237	7	management	management	NOUN
ijtc-647	237	8	,	,	PUNCT
ijtc-647	237	9	and	and	CCONJ
ijtc-647	237	10	leadership	leadership	NOUN
ijtc-647	237	11	,	,	PUNCT
ijtc-647	237	12	1(1	1(1	NUM
ijtc-647	237	13	)	)	PUNCT
ijtc-647	237	14	,	,	PUNCT
ijtc-647	237	15	19	19	NUM
ijtc-647	237	16	-	-	SYM
ijtc-647	237	17	26	26	NUM
ijtc-647	237	18	.	.	PUNCT
ijtc-647	238	1	alcaide	alcaide	PROPN
ijtc-647	238	2	muñoz	muñoz	PROPN
ijtc-647	238	3	,	,	PUNCT
ijtc-647	238	4	l.	l.	PROPN
ijtc-647	238	5	,	,	PUNCT
ijtc-647	238	6	rodríguez	rodríguez	PROPN
ijtc-647	238	7	bolívar	bolívar	PROPN
ijtc-647	238	8	,	,	PUNCT
ijtc-647	238	9	m.	m.	NOUN
ijtc-647	238	10	p.	p.	PROPN
ijtc-647	238	11	,	,	PUNCT
ijtc-647	238	12	&	&	CCONJ
ijtc-647	238	13	lópez	lópez	PROPN
ijtc-647	238	14	hernández	hernández	PROPN
ijtc-647	238	15	,	,	PUNCT
ijtc-647	238	16	a.	a.	NOUN
ijtc-647	238	17	m.	m.	NOUN
ijtc-647	238	18	(	(	PUNCT
ijtc-647	238	19	2017	2017	NUM
ijtc-647	238	20	)	)	PUNCT
ijtc-647	238	21	.	.	PUNCT
ijtc-647	239	1	transparency	transparency	NOUN
ijtc-647	239	2	in	in	ADP
ijtc-647	239	3	governments	government	NOUN
ijtc-647	239	4	:	:	PUNCT
ijtc-647	239	5	a	a	DET
ijtc-647	239	6	meta	meta	ADJ
ijtc-647	239	7	-	-	PUNCT
ijtc-647	239	8	analytic	analytic	ADJ
ijtc-647	239	9	review	review	NOUN
ijtc-647	239	10	of	of	ADP
ijtc-647	239	11	incentives	incentive	NOUN
ijtc-647	239	12	for	for	ADP
ijtc-647	239	13	digital	digital	ADJ
ijtc-647	239	14	versus	versus	ADP
ijtc-647	239	15	hard	hard	ADJ
ijtc-647	239	16	-	-	PUNCT
ijtc-647	239	17	copy	copy	NOUN
ijtc-647	239	18	public	public	ADJ
ijtc-647	239	19	financial	financial	ADJ
ijtc-647	239	20	disclosures	disclosure	NOUN
ijtc-647	239	21	.	.	PUNCT
ijtc-647	240	1	the	the	DET
ijtc-647	240	2	american	american	PROPN
ijtc-647	240	3	review	review	PROPN
ijtc-647	240	4	of	of	ADP
ijtc-647	240	5	public	public	ADJ
ijtc-647	240	6	administration	administration	NOUN
ijtc-647	240	7	,	,	PUNCT
ijtc-647	240	8	47(5	47(5	NOUN
ijtc-647	240	9	)	)	PUNCT
ijtc-647	240	10	,	,	PUNCT
ijtc-647	240	11	550	550	NUM
ijtc-647	240	12	-	-	SYM
ijtc-647	240	13	573	573	NUM
ijtc-647	240	14	.	.	PUNCT
ijtc-647	241	1	amini	amini	PROPN
ijtc-647	241	2	,	,	PUNCT
ijtc-647	241	3	s.	s.	PROPN
ijtc-647	241	4	,	,	PUNCT
ijtc-647	241	5	delgado	delgado	PROPN
ijtc-647	241	6	,	,	PUNCT
ijtc-647	241	7	m.	m.	NOUN
ijtc-647	241	8	s.	s.	PROPN
ijtc-647	241	9	,	,	PUNCT
ijtc-647	241	10	henderson	henderson	PROPN
ijtc-647	241	11	,	,	PUNCT
ijtc-647	241	12	d.	d.	PROPN
ijtc-647	241	13	j.	j.	PROPN
ijtc-647	241	14	,	,	PUNCT
ijtc-647	241	15	&	&	CCONJ
ijtc-647	241	16	parmeter	parmeter	PROPN
ijtc-647	241	17	,	,	PUNCT
ijtc-647	241	18	c.	c.	PROPN
ijtc-647	241	19	f.	f.	PROPN
ijtc-647	241	20	(	(	PUNCT
ijtc-647	241	21	2012	2012	NUM
ijtc-647	241	22	)	)	PUNCT
ijtc-647	241	23	.	.	PUNCT
ijtc-647	242	1	fixed	fix	VERB
ijtc-647	242	2	vs	vs	ADP
ijtc-647	242	3	random	random	ADJ
ijtc-647	242	4	:	:	PUNCT
ijtc-647	242	5	the	the	DET
ijtc-647	242	6	hausman	hausman	PROPN
ijtc-647	242	7	test	test	NOUN
ijtc-647	242	8	four	four	NUM
ijtc-647	242	9	decades	decade	NOUN
ijtc-647	242	10	later	later	ADV
ijtc-647	242	11	.	.	PUNCT
ijtc-647	243	1	essays	essay	NOUN
ijtc-647	243	2	in	in	ADP
ijtc-647	243	3	honour	honour	NOUN
ijtc-647	243	4	of	of	ADP
ijtc-647	243	5	jerry	jerry	PROPN
ijtc-647	243	6	hausman	hausman	PROPN
ijtc-647	243	7	(	(	PUNCT
ijtc-647	243	8	advances	advance	NOUN
ijtc-647	243	9	in	in	ADP
ijtc-647	243	10	econometrics	econometric	NOUN
ijtc-647	243	11	,	,	PUNCT
ijtc-647	243	12	effect	effect	NOUN
ijtc-647	243	13	of	of	ADP
ijtc-647	243	14	external	external	ADJ
ijtc-647	243	15	audit	audit	NOUN
ijtc-647	243	16	opinions	opinion	NOUN
ijtc-647	243	17	and	and	CCONJ
ijtc-647	243	18	audit	audit	NOUN
ijtc-647	243	19	committees	committee	NOUN
ijtc-647	243	20	on	on	ADP
ijtc-647	243	21	financial	financial	ADJ
ijtc-647	243	22	resource	resource	NOUN
ijtc-647	243	23	management	management	NOUN
ijtc-647	243	24	in	in	ADP
ijtc-647	243	25	public	public	ADJ
ijtc-647	243	26	sector	sector	NOUN
ijtc-647	243	27	entities	entity	NOUN
ijtc-647	243	28	mwombeki	mwombeki	VERB
ijtc-647	243	29	51	51	NUM
ijtc-647	244	1	|	|	ADV
ijtc-647	244	2	ilomata	ilomata	PROPN
ijtc-647	244	3	international	international	ADJ
ijtc-647	244	4	journal	journal	NOUN
ijtc-647	244	5	of	of	ADP
ijtc-647	244	6	tax	tax	PROPN
ijtc-647	244	7	&	&	CCONJ
ijtc-647	244	8	accounting	accounting	PROPN
ijtc-647	244	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-647	244	10	vol	vol	NOUN
ijtc-647	244	11	.	.	PROPN
ijtc-647	244	12	29	29	NUM
ijtc-647	244	13	)	)	PUNCT
ijtc-647	244	14	,	,	PUNCT
ijtc-647	244	15	emerald	emerald	NOUN
ijtc-647	244	16	group	group	PROPN
ijtc-647	244	17	publishing	publishing	NOUN
ijtc-647	244	18	limited	limit	VERB
ijtc-647	244	19	.	.	PUNCT
ijtc-647	245	1	bingley,479	bingley,479	NOUN
ijtc-647	245	2	-	-	PUNCT
ijtc-647	245	3	513	513	NUM
ijtc-647	245	4	.	.	PUNCT
ijtc-647	245	5	https://doi.org/10.1108/s0731-9053(2012)0000029021	https://doi.org/10.1108/s0731-9053(2012)0000029021	NOUN
ijtc-647	245	6	baker	baker	PROPN
ijtc-647	245	7	,	,	PUNCT
ijtc-647	245	8	r.l	r.l	PROPN
ijtc-647	245	9	.	.	PROPN
ijtc-647	245	10	,	,	PUNCT
ijtc-647	245	11	bealing	bealing	NOUN
ijtc-647	245	12	,	,	PUNCT
ijtc-647	245	13	w.e	w.e	PROPN
ijtc-647	245	14	.	.	PROPN
ijtc-647	245	15	,	,	PUNCT
ijtc-647	245	16	nelson	nelson	PROPN
ijtc-647	245	17	,	,	PUNCT
ijtc-647	245	18	d.a	d.a	PROPN
ijtc-647	245	19	.	.	PROPN
ijtc-647	245	20	&	&	CCONJ
ijtc-647	245	21	blair	blair	PROPN
ijtc-647	245	22	staley	staley	PROPN
ijtc-647	245	23	,	,	PUNCT
ijtc-647	245	24	a.	a.	NOUN
ijtc-647	245	25	(	(	PUNCT
ijtc-647	245	26	2006	2006	NUM
ijtc-647	245	27	)	)	PUNCT
ijtc-647	245	28	,	,	PUNCT
ijtc-647	245	29	“	"	PUNCT
ijtc-647	245	30	an	an	DET
ijtc-647	245	31	institutional	institutional	ADJ
ijtc-647	245	32	perspective	perspective	NOUN
ijtc-647	245	33	of	of	ADP
ijtc-647	245	34	the	the	DET
ijtc-647	245	35	sarbanes‐	sarbanes‐	PROPN
ijtc-647	245	36	oxley	oxley	PROPN
ijtc-647	245	37	act	act	PROPN
ijtc-647	245	38	”	"	PUNCT
ijtc-647	245	39	,	,	PUNCT
ijtc-647	245	40	managerial	managerial	ADJ
ijtc-647	245	41	auditing	auditing	NOUN
ijtc-647	245	42	journal	journal	NOUN
ijtc-647	245	43	,	,	PUNCT
ijtc-647	245	44	21(1	21(1	NUM
ijtc-647	245	45	)	)	PUNCT
ijtc-647	245	46	,	,	PUNCT
ijtc-647	245	47	23	23	NUM
ijtc-647	245	48	-	-	SYM
ijtc-647	245	49	33	33	NUM
ijtc-647	245	50	.	.	PUNCT
ijtc-647	246	1	baldacchino	baldacchino	PROPN
ijtc-647	246	2	,	,	PUNCT
ijtc-647	246	3	p.	p.	PROPN
ijtc-647	246	4	j.	j.	PROPN
ijtc-647	246	5	,	,	PUNCT
ijtc-647	246	6	bezzina	bezzina	PROPN
ijtc-647	246	7	,	,	PUNCT
ijtc-647	246	8	f.	f.	PROPN
ijtc-647	246	9	h.	h.	PROPN
ijtc-647	246	10	,	,	PUNCT
ijtc-647	246	11	tabone	tabone	PROPN
ijtc-647	246	12	,	,	PUNCT
ijtc-647	246	13	n.	n.	NOUN
ijtc-647	246	14	,	,	PUNCT
ijtc-647	246	15	&	&	CCONJ
ijtc-647	246	16	vassallo	vassallo	PROPN
ijtc-647	246	17	,	,	PUNCT
ijtc-647	246	18	j.	j.	PROPN
ijtc-647	246	19	p.	p.	PROPN
ijtc-647	246	20	(	(	PUNCT
ijtc-647	246	21	2014	2014	NUM
ijtc-647	246	22	)	)	PUNCT
ijtc-647	246	23	.	.	PUNCT
ijtc-647	247	1	recent	recent	ADJ
ijtc-647	247	2	trends	trend	NOUN
ijtc-647	247	3	in	in	ADP
ijtc-647	247	4	modified	modified	ADJ
ijtc-647	247	5	audit	audit	NOUN
ijtc-647	247	6	opinions	opinion	NOUN
ijtc-647	247	7	in	in	ADP
ijtc-647	247	8	malta	malta	PROPN
ijtc-647	247	9	.	.	PUNCT
ijtc-647	248	1	in	in	ADP
ijtc-647	248	2	international	international	ADJ
ijtc-647	248	3	ofel	ofel	NOUN
ijtc-647	248	4	conference	conference	NOUN
ijtc-647	248	5	on	on	ADP
ijtc-647	248	6	governance	governance	NOUN
ijtc-647	248	7	,	,	PUNCT
ijtc-647	248	8	management	management	NOUN
ijtc-647	248	9	and	and	CCONJ
ijtc-647	248	10	entrepreneurship	entrepreneurship	NOUN
ijtc-647	248	11	,	,	PUNCT
ijtc-647	248	12	51	51	NUM
ijtc-647	248	13	.	.	PUNCT
ijtc-647	248	14	bordens	bordens	PROPN
ijtc-647	248	15	,	,	PUNCT
ijtc-647	248	16	k.	k.	PROPN
ijtc-647	248	17	s.	s.	PROPN
ijtc-647	248	18	,	,	PUNCT
ijtc-647	248	19	&	&	CCONJ
ijtc-647	248	20	abbott	abbott	PROPN
ijtc-647	248	21	,	,	PUNCT
ijtc-647	248	22	b.	b.	PROPN
ijtc-647	248	23	b.	b.	PROPN
ijtc-647	248	24	(	(	PUNCT
ijtc-647	248	25	2011	2011	NUM
ijtc-647	248	26	)	)	PUNCT
ijtc-647	248	27	.	.	PUNCT
ijtc-647	249	1	research	research	NOUN
ijtc-647	249	2	design	design	NOUN
ijtc-647	249	3	and	and	CCONJ
ijtc-647	249	4	methods	method	NOUN
ijtc-647	249	5	:	:	PUNCT
ijtc-647	249	6	a	a	DET
ijtc-647	249	7	process	process	NOUN
ijtc-647	249	8	approach	approach	NOUN
ijtc-647	249	9	(	(	PUNCT
ijtc-647	249	10	8th	8th	ADJ
ijtc-647	249	11	edition	edition	NOUN
ijtc-647	249	12	ed	ed	NOUN
ijtc-647	249	13	.	.	PUNCT
ijtc-647	249	14	)	)	PUNCT
ijtc-647	249	15	.	.	PUNCT
ijtc-647	250	1	new	new	PROPN
ijtc-647	250	2	york	york	PROPN
ijtc-647	250	3	,	,	PUNCT
ijtc-647	250	4	u.s.a	u.s.a	PROPN
ijtc-647	250	5	.	.	PUNCT
ijtc-647	250	6	:	:	PUNCT
ijtc-647	251	1	mcgraw	mcgraw	PROPN
ijtc-647	251	2	-	-	PUNCT
ijtc-647	251	3	hill	hill	PROPN
ijtc-647	251	4	.	.	PUNCT
ijtc-647	252	1	braunstein	braunstein	PROPN
ijtc-647	252	2	,	,	PUNCT
ijtc-647	252	3	s.	s.	PROPN
ijtc-647	252	4	,	,	PUNCT
ijtc-647	252	5	&	&	CCONJ
ijtc-647	252	6	welch	welch	PROPN
ijtc-647	252	7	,	,	PUNCT
ijtc-647	252	8	c.	c.	PROPN
ijtc-647	252	9	(	(	PUNCT
ijtc-647	252	10	2002	2002	NUM
ijtc-647	252	11	)	)	PUNCT
ijtc-647	252	12	.	.	PUNCT
ijtc-647	253	1	financial	financial	ADJ
ijtc-647	253	2	literacy	literacy	NOUN
ijtc-647	253	3	:	:	PUNCT
ijtc-647	253	4	an	an	DET
ijtc-647	253	5	overview	overview	NOUN
ijtc-647	253	6	of	of	ADP
ijtc-647	253	7	the	the	DET
ijtc-647	253	8	practice	practice	NOUN
ijtc-647	253	9	,	,	PUNCT
ijtc-647	253	10	research	research	NOUN
ijtc-647	253	11	,	,	PUNCT
ijtc-647	253	12	and	and	CCONJ
ijtc-647	253	13	policy	policy	NOUN
ijtc-647	253	14	.	.	PUNCT
ijtc-647	254	1	fed	fed	PROPN
ijtc-647	254	2	.	.	PUNCT
ijtc-647	255	1	res	re	NOUN
ijtc-647	255	2	.	.	PUNCT
ijtc-647	256	1	bull	bull	PROPN
ijtc-647	256	2	.	.	PUNCT
ijtc-647	256	3	,	,	PUNCT
ijtc-647	256	4	88	88	NUM
ijtc-647	256	5	,	,	PUNCT
ijtc-647	256	6	445	445	NUM
ijtc-647	256	7	.	.	PUNCT
ijtc-647	257	1	brignall	brignall	PROPN
ijtc-647	257	2	,	,	PUNCT
ijtc-647	257	3	s.	s.	PROPN
ijtc-647	257	4	,	,	PUNCT
ijtc-647	257	5	&	&	CCONJ
ijtc-647	257	6	modell	modell	PROPN
ijtc-647	257	7	,	,	PUNCT
ijtc-647	257	8	s.	s.	PROPN
ijtc-647	257	9	(	(	PUNCT
ijtc-647	257	10	2000	2000	NUM
ijtc-647	257	11	)	)	PUNCT
ijtc-647	257	12	.	.	PUNCT
ijtc-647	258	1	an	an	DET
ijtc-647	258	2	institutional	institutional	ADJ
ijtc-647	258	3	perspective	perspective	NOUN
ijtc-647	258	4	on	on	ADP
ijtc-647	258	5	performance	performance	NOUN
ijtc-647	258	6	measurement	measurement	NOUN
ijtc-647	258	7	and	and	CCONJ
ijtc-647	258	8	management	management	NOUN
ijtc-647	258	9	in	in	ADP
ijtc-647	258	10	the	the	DET
ijtc-647	258	11	„	„	PUNCT
ijtc-647	258	12	new	new	ADJ
ijtc-647	258	13	public	public	ADJ
ijtc-647	258	14	sector	sector	NOUN
ijtc-647	258	15	.	.	PUNCT
ijtc-647	259	1	management	management	NOUN
ijtc-647	259	2	accounting	accounting	NOUN
ijtc-647	259	3	research	research	NOUN
ijtc-647	259	4	,	,	PUNCT
ijtc-647	259	5	11(3	11(3	NUM
ijtc-647	259	6	)	)	PUNCT
ijtc-647	259	7	,	,	PUNCT
ijtc-647	259	8	281	281	NUM
ijtc-647	259	9	-	-	SYM
ijtc-647	259	10	306	306	NUM
ijtc-647	259	11	.	.	PUNCT
ijtc-647	260	1	bruynseels	bruynseel	NOUN
ijtc-647	260	2	,	,	PUNCT
ijtc-647	260	3	l.	l.	PROPN
ijtc-647	260	4	&	&	CCONJ
ijtc-647	260	5	cardinaels	cardinaels	PROPN
ijtc-647	260	6	,	,	PUNCT
ijtc-647	260	7	e.	e.	PROPN
ijtc-647	260	8	,	,	PUNCT
ijtc-647	260	9	(	(	PUNCT
ijtc-647	260	10	2014	2014	NUM
ijtc-647	260	11	)	)	PUNCT
ijtc-647	260	12	.	.	PUNCT
ijtc-647	261	1	the	the	DET
ijtc-647	261	2	audit	audit	NOUN
ijtc-647	261	3	committee	committee	NOUN
ijtc-647	261	4	:	:	PUNCT
ijtc-647	261	5	management	management	NOUN
ijtc-647	261	6	watchdog	watchdog	NOUN
ijtc-647	261	7	or	or	CCONJ
ijtc-647	261	8	personal	personal	ADJ
ijtc-647	261	9	friend	friend	NOUN
ijtc-647	261	10	of	of	ADP
ijtc-647	261	11	the	the	DET
ijtc-647	261	12	ceo	ceo	NOUN
ijtc-647	261	13	?	?	PUNCT
ijtc-647	262	1	the	the	DET
ijtc-647	262	2	accounting	accounting	NOUN
ijtc-647	262	3	review	review	NOUN
ijtc-647	262	4	,	,	PUNCT
ijtc-647	262	5	89(1	89(1	NUM
ijtc-647	262	6	)	)	PUNCT
ijtc-647	262	7	,	,	PUNCT
ijtc-647	262	8	113	113	NUM
ijtc-647	262	9	-	-	SYM
ijtc-647	262	10	145	145	NUM
ijtc-647	262	11	.	.	PUNCT
ijtc-647	263	1	budiman	budiman	NOUN
ijtc-647	263	2	,	,	PUNCT
ijtc-647	263	3	m.a	m.a	PROPN
ijtc-647	263	4	.	.	PROPN
ijtc-647	263	5	,	,	PUNCT
ijtc-647	263	6	(	(	PUNCT
ijtc-647	263	7	2021	2021	NUM
ijtc-647	263	8	)	)	PUNCT
ijtc-647	263	9	.	.	PUNCT
ijtc-647	264	1	the	the	DET
ijtc-647	264	2	effect	effect	NOUN
ijtc-647	264	3	of	of	ADP
ijtc-647	264	4	audit	audit	NOUN
ijtc-647	264	5	opinions	opinion	NOUN
ijtc-647	264	6	,	,	PUNCT
ijtc-647	264	7	implementation	implementation	NOUN
ijtc-647	264	8	of	of	ADP
ijtc-647	264	9	audit	audit	NOUN
ijtc-647	264	10	recommendations	recommendation	NOUN
ijtc-647	264	11	,	,	PUNCT
ijtc-647	264	12	and	and	CCONJ
ijtc-647	264	13	findings	finding	NOUN
ijtc-647	264	14	of	of	ADP
ijtc-647	264	15	state	state	NOUN
ijtc-647	264	16	losses	loss	NOUN
ijtc-647	264	17	on	on	ADP
ijtc-647	264	18	corruption	corruption	NOUN
ijtc-647	264	19	levels	level	NOUN
ijtc-647	264	20	within	within	ADP
ijtc-647	264	21	ministries	ministry	NOUN
ijtc-647	264	22	and	and	CCONJ
ijtc-647	264	23	institutions	institution	NOUN
ijtc-647	264	24	in	in	ADP
ijtc-647	264	25	the	the	DET
ijtc-647	264	26	republic	republic	NOUN
ijtc-647	264	27	of	of	ADP
ijtc-647	264	28	indonesia	indonesia	PROPN
ijtc-647	264	29	.	.	PUNCT
ijtc-647	265	1	jurnal	jurnal	PROPN
ijtc-647	265	2	tata	tata	PROPN
ijtc-647	265	3	kelola	kelola	PROPN
ijtc-647	265	4	dan	dan	PROPN
ijtc-647	265	5	akuntabilitas	akuntabilita	NOUN
ijtc-647	265	6	keuangan	keuangan	VERB
ijtc-647	265	7	negara	negara	PROPN
ijtc-647	265	8	,	,	PUNCT
ijtc-647	265	9	7(1	7(1	NUM
ijtc-647	265	10	)	)	PUNCT
ijtc-647	265	11	,	,	PUNCT
ijtc-647	265	12	113	113	NUM
ijtc-647	265	13	-	-	SYM
ijtc-647	265	14	129	129	NUM
ijtc-647	265	15	.	.	PUNCT
ijtc-647	266	1	cag	cag	PROPN
ijtc-647	266	2	,	,	PUNCT
ijtc-647	266	3	united	united	PROPN
ijtc-647	266	4	republic	republic	PROPN
ijtc-647	266	5	of	of	ADP
ijtc-647	266	6	tanzania	tanzania	PROPN
ijtc-647	266	7	.	.	PUNCT
ijtc-647	267	1	(	(	PUNCT
ijtc-647	267	2	2018	2018	NUM
ijtc-647	267	3	)	)	PUNCT
ijtc-647	267	4	.	.	PUNCT
ijtc-647	268	1	public	public	ADJ
ijtc-647	268	2	authorities	authority	NOUN
ijtc-647	268	3	and	and	CCONJ
ijtc-647	268	4	other	other	ADJ
ijtc-647	268	5	bodies	body	NOUN
ijtc-647	268	6	annual	annual	ADJ
ijtc-647	268	7	report	report	NOUN
ijtc-647	268	8	.	.	PUNCT
ijtc-647	269	1	from	from	ADP
ijtc-647	269	2	www.nao.go.tz	www.nao.go.tz	PROPN
ijtc-647	269	3	daft	daft	PROPN
ijtc-647	269	4	,	,	PUNCT
ijtc-647	269	5	r.l	r.l	PROPN
ijtc-647	269	6	.	.	PROPN
ijtc-647	269	7	(	(	PUNCT
ijtc-647	269	8	2001	2001	NUM
ijtc-647	269	9	)	)	PUNCT
ijtc-647	269	10	.	.	PUNCT
ijtc-647	270	1	organization	organization	NOUN
ijtc-647	270	2	theory	theory	NOUN
ijtc-647	270	3	and	and	CCONJ
ijtc-647	270	4	design	design	NOUN
ijtc-647	270	5	.	.	PUNCT
ijtc-647	271	1	cincinnati	cincinnati	PROPN
ijtc-647	271	2	,	,	PUNCT
ijtc-647	271	3	oh	oh	INTJ
ijtc-647	271	4	:	:	PUNCT
ijtc-647	271	5	south	south	ADJ
ijtc-647	271	6	-	-	PUNCT
ijtc-647	271	7	western	western	ADJ
ijtc-647	271	8	college	college	NOUN
ijtc-647	271	9	publishing	publishing	NOUN
ijtc-647	271	10	.	.	PUNCT
ijtc-647	272	1	daily	daily	PROPN
ijtc-647	272	2	,	,	PUNCT
ijtc-647	272	3	c.	c.	PROPN
ijtc-647	272	4	m.	m.	PROPN
ijtc-647	272	5	,	,	PUNCT
ijtc-647	272	6	&	&	CCONJ
ijtc-647	272	7	dalton	dalton	PROPN
ijtc-647	272	8	,	,	PUNCT
ijtc-647	272	9	d.	d.	PROPN
ijtc-647	272	10	r.	r.	PROPN
ijtc-647	272	11	(	(	PUNCT
ijtc-647	272	12	1998	1998	NUM
ijtc-647	272	13	)	)	PUNCT
ijtc-647	272	14	.	.	PUNCT
ijtc-647	273	1	the	the	DET
ijtc-647	273	2	role	role	NOUN
ijtc-647	273	3	of	of	ADP
ijtc-647	273	4	governance	governance	NOUN
ijtc-647	273	5	in	in	ADP
ijtc-647	273	6	corporate	corporate	ADJ
ijtc-647	273	7	decline	decline	NOUN
ijtc-647	273	8	:	:	PUNCT
ijtc-647	273	9	a	a	DET
ijtc-647	273	10	review	review	NOUN
ijtc-647	273	11	and	and	CCONJ
ijtc-647	273	12	research	research	NOUN
ijtc-647	273	13	agenda	agenda	NOUN
ijtc-647	273	14	.	.	PUNCT
ijtc-647	274	1	in	in	ADP
ijtc-647	274	2	d.	d.	PROPN
ijtc-647	274	3	ketchen	ketchen	PROPN
ijtc-647	274	4	(	(	PUNCT
ijtc-647	274	5	ed	ed	NOUN
ijtc-647	274	6	.	.	PUNCT
ijtc-647	274	7	)	)	PUNCT
ijtc-647	274	8	,	,	PUNCT
ijtc-647	274	9	advances	advance	VERB
ijtc-647	274	10	in	in	ADP
ijtc-647	274	11	applied	apply	VERB
ijtc-647	274	12	business	business	NOUN
ijtc-647	274	13	strategy	strategy	NOUN
ijtc-647	274	14	,	,	PUNCT
ijtc-647	274	15	5	5	NUM
ijtc-647	274	16	,	,	PUNCT
ijtc-647	274	17	239	239	NUM
ijtc-647	274	18	-	-	SYM
ijtc-647	274	19	260	260	NUM
ijtc-647	274	20	.	.	PUNCT
ijtc-647	275	1	dalton	dalton	PROPN
ijtc-647	275	2	,	,	PUNCT
ijtc-647	275	3	d.	d.	PROPN
ijtc-647	275	4	r.	r.	PROPN
ijtc-647	275	5	,	,	PUNCT
ijtc-647	275	6	hitt	hitt	PROPN
ijtc-647	275	7	,	,	PUNCT
ijtc-647	275	8	m.	m.	NOUN
ijtc-647	275	9	a.	a.	PROPN
ijtc-647	275	10	,	,	PUNCT
ijtc-647	275	11	certo	certo	PROPN
ijtc-647	275	12	,	,	PUNCT
ijtc-647	275	13	s.	s.	PROPN
ijtc-647	275	14	t.	t.	PROPN
ijtc-647	275	15	,	,	PUNCT
ijtc-647	275	16	&	&	CCONJ
ijtc-647	275	17	dalton	dalton	PROPN
ijtc-647	275	18	,	,	PUNCT
ijtc-647	275	19	c.	c.	PROPN
ijtc-647	275	20	m.	m.	NOUN
ijtc-647	275	21	(	(	PUNCT
ijtc-647	275	22	2007	2007	NUM
ijtc-647	275	23	)	)	PUNCT
ijtc-647	275	24	.	.	PUNCT
ijtc-647	276	1	agency	agency	NOUN
ijtc-647	276	2	theory	theory	NOUN
ijtc-647	276	3	and	and	CCONJ
ijtc-647	276	4	its	its	PRON
ijtc-647	276	5	mitigation	mitigation	NOUN
ijtc-647	276	6	.	.	PUNCT
ijtc-647	277	1	in	in	ADP
ijtc-647	277	2	a.	a.	PROPN
ijtc-647	277	3	brief	brief	NOUN
ijtc-647	277	4	,	,	PUNCT
ijtc-647	277	5	and	and	CCONJ
ijtc-647	277	6	j.	j.	PROPN
ijtc-647	277	7	walsh	walsh	PROPN
ijtc-647	277	8	(	(	PUNCT
ijtc-647	277	9	eds	eds	PROPN
ijtc-647	277	10	.	.	PUNCT
ijtc-647	277	11	)	)	PUNCT
ijtc-647	277	12	,	,	PUNCT
ijtc-647	277	13	academy	academy	NOUN
ijtc-647	277	14	of	of	ADP
ijtc-647	277	15	management	management	NOUN
ijtc-647	277	16	annals	annal	NOUN
ijtc-647	277	17	,	,	PUNCT
ijtc-647	277	18	1	1	NUM
ijtc-647	277	19	,	,	PUNCT
ijtc-647	277	20	1	1	NUM
ijtc-647	277	21	-	-	SYM
ijtc-647	277	22	64	64	NUM
ijtc-647	277	23	.	.	PUNCT
ijtc-647	278	1	disatnik	disatnik	X
ijtc-647	278	2	,	,	PUNCT
ijtc-647	278	3	d.	d.	PROPN
ijtc-647	278	4	,	,	PUNCT
ijtc-647	278	5	&	&	CCONJ
ijtc-647	278	6	sivan	sivan	PROPN
ijtc-647	278	7	,	,	PUNCT
ijtc-647	278	8	l.	l.	PROPN
ijtc-647	278	9	(	(	PUNCT
ijtc-647	278	10	2016	2016	NUM
ijtc-647	278	11	)	)	PUNCT
ijtc-647	278	12	.	.	PUNCT
ijtc-647	279	1	the	the	DET
ijtc-647	279	2	multicollinearity	multicollinearity	NOUN
ijtc-647	279	3	illusion	illusion	NOUN
ijtc-647	279	4	in	in	ADP
ijtc-647	279	5	moderated	moderated	ADJ
ijtc-647	279	6	regression	regression	NOUN
ijtc-647	279	7	analysis	analysis	NOUN
ijtc-647	279	8	.	.	PUNCT
ijtc-647	280	1	marketing	marketing	NOUN
ijtc-647	280	2	letters	letter	NOUN
ijtc-647	280	3	,	,	PUNCT
ijtc-647	280	4	27(2	27(2	PRON
ijtc-647	280	5	)	)	PUNCT
ijtc-647	280	6	,	,	PUNCT
ijtc-647	280	7	403	403	NUM
ijtc-647	280	8	-	-	SYM
ijtc-647	280	9	408	408	NUM
ijtc-647	280	10	.	.	PUNCT
ijtc-647	281	1	dorotinsky	dorotinsky	PROPN
ijtc-647	281	2	,	,	PUNCT
ijtc-647	281	3	w.	w.	PROPN
ijtc-647	281	4	&	&	CCONJ
ijtc-647	281	5	pradhan	pradhan	PROPN
ijtc-647	281	6	,	,	PUNCT
ijtc-647	281	7	s.	s.	PROPN
ijtc-647	281	8	,	,	PUNCT
ijtc-647	281	9	(	(	PUNCT
ijtc-647	281	10	2007	2007	NUM
ijtc-647	281	11	)	)	PUNCT
ijtc-647	281	12	.	.	PUNCT
ijtc-647	282	1	exploring	explore	VERB
ijtc-647	282	2	corruption	corruption	NOUN
ijtc-647	282	3	in	in	ADP
ijtc-647	282	4	public	public	ADJ
ijtc-647	282	5	financial	financial	ADJ
ijtc-647	282	6	management	management	NOUN
ijtc-647	282	7	.	.	PUNCT
ijtc-647	283	1	the	the	DET
ijtc-647	283	2	many	many	ADJ
ijtc-647	283	3	faces	face	NOUN
ijtc-647	283	4	of	of	ADP
ijtc-647	283	5	corruption	corruption	NOUN
ijtc-647	283	6	:	:	PUNCT
ijtc-647	283	7	tracking	track	VERB
ijtc-647	283	8	vulnerabilities	vulnerability	NOUN
ijtc-647	283	9	at	at	ADP
ijtc-647	283	10	the	the	DET
ijtc-647	283	11	sector	sector	NOUN
ijtc-647	283	12	level	level	NOUN
ijtc-647	283	13	,	,	PUNCT
ijtc-647	283	14	6	6	NUM
ijtc-647	283	15	,	,	PUNCT
ijtc-647	283	16	103	103	NUM
ijtc-647	283	17	.	.	NUM
ijtc-647	283	18	etikan	etikan	PROPN
ijtc-647	283	19	,	,	PUNCT
ijtc-647	283	20	i.	i.	PROPN
ijtc-647	283	21	,	,	PUNCT
ijtc-647	283	22	&	&	CCONJ
ijtc-647	283	23	bala	bala	PROPN
ijtc-647	283	24	,	,	PUNCT
ijtc-647	283	25	k.	k.	PROPN
ijtc-647	283	26	(	(	PUNCT
ijtc-647	283	27	2017	2017	NUM
ijtc-647	283	28	)	)	PUNCT
ijtc-647	283	29	.	.	PUNCT
ijtc-647	284	1	sampling	sample	VERB
ijtc-647	284	2	and	and	CCONJ
ijtc-647	284	3	sampling	sample	VERB
ijtc-647	284	4	methods	method	NOUN
ijtc-647	284	5	.	.	PUNCT
ijtc-647	285	1	biometrics	biometric	NOUN
ijtc-647	285	2	and	and	CCONJ
ijtc-647	285	3	biostatistics	biostatistics	PROPN
ijtc-647	285	4	international	international	PROPN
ijtc-647	285	5	journal	journal	PROPN
ijtc-647	285	6	,	,	PUNCT
ijtc-647	285	7	5(6	5(6	NUM
ijtc-647	285	8	)	)	PUNCT
ijtc-647	285	9	,	,	PUNCT
ijtc-647	285	10	1	1	NUM
ijtc-647	285	11	-	-	SYM
ijtc-647	285	12	49	49	NUM
ijtc-647	285	13	.	.	PUNCT
ijtc-647	286	1	fiegener	fiegener	NOUN
ijtc-647	286	2	,	,	PUNCT
ijtc-647	286	3	m.	m.	NOUN
ijtc-647	286	4	k.	k.	PROPN
ijtc-647	286	5	,	,	PUNCT
ijtc-647	286	6	brown	brown	PROPN
ijtc-647	286	7	,	,	PUNCT
ijtc-647	286	8	b.	b.	PROPN
ijtc-647	286	9	m.	m.	PROPN
ijtc-647	286	10	,	,	PUNCT
ijtc-647	286	11	dreux	dreux	PROPN
ijtc-647	286	12	,	,	PUNCT
ijtc-647	286	13	d.	d.	PROPN
ijtc-647	286	14	r.	r.	PROPN
ijtc-647	286	15	,	,	PUNCT
ijtc-647	286	16	&	&	CCONJ
ijtc-647	286	17	dennis	dennis	PROPN
ijtc-647	286	18	,	,	PUNCT
ijtc-647	286	19	w.	w.	PROPN
ijtc-647	286	20	j.	j.	PROPN
ijtc-647	286	21	(	(	PUNCT
ijtc-647	286	22	2000	2000	NUM
ijtc-647	286	23	)	)	PUNCT
ijtc-647	286	24	.	.	PUNCT
ijtc-647	287	1	ceo	ceo	NOUN
ijtc-647	287	2	stakes	stake	NOUN
ijtc-647	287	3	and	and	CCONJ
ijtc-647	287	4	board	board	NOUN
ijtc-647	287	5	composition	composition	NOUN
ijtc-647	287	6	in	in	ADP
ijtc-647	287	7	small	small	ADJ
ijtc-647	287	8	private	private	ADJ
ijtc-647	287	9	firms	firm	NOUN
ijtc-647	287	10	.	.	PUNCT
ijtc-647	288	1	entrepreneurship	entrepreneurship	NOUN
ijtc-647	288	2	:	:	PUNCT
ijtc-647	288	3	theory	theory	NOUN
ijtc-647	288	4	and	and	CCONJ
ijtc-647	288	5	practice	practice	NOUN
ijtc-647	288	6	,	,	PUNCT
ijtc-647	288	7	24	24	NUM
ijtc-647	288	8	,	,	PUNCT
ijtc-647	288	9	5	5	NUM
ijtc-647	288	10	-	-	SYM
ijtc-647	288	11	24	24	NUM
ijtc-647	288	12	.	.	PUNCT
ijtc-647	289	1	giacomino	giacomino	PROPN
ijtc-647	289	2	,	,	PUNCT
ijtc-647	289	3	d.	d.	PROPN
ijtc-647	289	4	e.	e.	PROPN
ijtc-647	289	5	,	,	PUNCT
ijtc-647	289	6	&	&	CCONJ
ijtc-647	289	7	mielke	mielke	PROPN
ijtc-647	289	8	,	,	PUNCT
ijtc-647	289	9	d.	d.	PROPN
ijtc-647	289	10	e.	e.	PROPN
ijtc-647	289	11	(	(	PUNCT
ijtc-647	289	12	1993	1993	NUM
ijtc-647	289	13	)	)	PUNCT
ijtc-647	289	14	.	.	PUNCT
ijtc-647	290	1	cash	cash	NOUN
ijtc-647	290	2	flows	flow	VERB
ijtc-647	290	3	:	:	PUNCT
ijtc-647	290	4	another	another	DET
ijtc-647	290	5	approach	approach	NOUN
ijtc-647	290	6	to	to	ADP
ijtc-647	290	7	ratio	ratio	NOUN
ijtc-647	290	8	analysis	analysis	NOUN
ijtc-647	290	9	.	.	PUNCT
ijtc-647	291	1	journal	journal	PROPN
ijtc-647	291	2	of	of	ADP
ijtc-647	291	3	accountancy	accountancy	NOUN
ijtc-647	291	4	,	,	PUNCT
ijtc-647	291	5	175(3	175(3	NUM
ijtc-647	291	6	)	)	PUNCT
ijtc-647	291	7	,	,	PUNCT
ijtc-647	291	8	55	55	NUM
ijtc-647	291	9	-	-	SYM
ijtc-647	291	10	58	58	NUM
ijtc-647	291	11	.	.	PUNCT
ijtc-647	292	1	goddard	goddard	PROPN
ijtc-647	292	2	,	,	PUNCT
ijtc-647	292	3	a.	a.	PROPN
ijtc-647	292	4	,	,	PUNCT
ijtc-647	292	5	&	&	CCONJ
ijtc-647	292	6	malangila	malangila	PROPN
ijtc-647	292	7	,	,	PUNCT
ijtc-647	292	8	j.	j.	PROPN
ijtc-647	292	9	(	(	PUNCT
ijtc-647	292	10	2015	2015	NUM
ijtc-647	292	11	)	)	PUNCT
ijtc-647	292	12	.	.	PUNCT
ijtc-647	293	1	public	public	ADJ
ijtc-647	293	2	sector	sector	NOUN
ijtc-647	293	3	external	external	ADJ
ijtc-647	293	4	auditing	auditing	NOUN
ijtc-647	293	5	in	in	ADP
ijtc-647	293	6	tanzania	tanzania	PROPN
ijtc-647	293	7	:	:	PUNCT
ijtc-647	293	8	a	a	DET
ijtc-647	293	9	theory	theory	NOUN
ijtc-647	293	10	of	of	ADP
ijtc-647	293	11	managing	manage	VERB
ijtc-647	293	12	colonizing	colonize	VERB
ijtc-647	293	13	tendencies	tendency	NOUN
ijtc-647	293	14	.	.	PUNCT
ijtc-647	294	1	research	research	NOUN
ijtc-647	294	2	in	in	ADP
ijtc-647	294	3	accounting	account	VERB
ijtc-647	294	4	in	in	ADP
ijtc-647	294	5	emerging	emerge	VERB
ijtc-647	294	6	economies	economy	NOUN
ijtc-647	294	7	,	,	PUNCT
ijtc-647	294	8	15	15	NUM
ijtc-647	294	9	,	,	PUNCT
ijtc-647	294	10	179222	179222	NUM
ijtc-647	294	11	.	.	PUNCT
ijtc-647	295	1	https://doi.org/10.1108/s1479-356320150000015007	https://doi.org/10.1108/s1479-356320150000015007	PROPN
ijtc-647	295	2	gramling	gramling	NOUN
ijtc-647	295	3	,	,	PUNCT
ijtc-647	295	4	a.	a.	NOUN
ijtc-647	295	5	a.	a.	PROPN
ijtc-647	295	6	,	,	PUNCT
ijtc-647	295	7	hermanson	hermanson	PROPN
ijtc-647	295	8	,	,	PUNCT
ijtc-647	295	9	d.	d.	PROPN
ijtc-647	295	10	r.	r.	PROPN
ijtc-647	295	11	,	,	PUNCT
ijtc-647	295	12	&	&	CCONJ
ijtc-647	295	13	hermanson	hermanson	PROPN
ijtc-647	295	14	,	,	PUNCT
ijtc-647	295	15	h.	h.	PROPN
ijtc-647	295	16	m.	m.	PROPN
ijtc-647	295	17	(	(	PUNCT
ijtc-647	295	18	2009	2009	NUM
ijtc-647	295	19	)	)	PUNCT
ijtc-647	295	20	.	.	PUNCT
ijtc-647	296	1	audit	audit	NOUN
ijtc-647	296	2	committee	committee	NOUN
ijtc-647	296	3	material	material	NOUN
ijtc-647	296	4	weaknesses	weakness	NOUN
ijtc-647	296	5	in	in	ADP
ijtc-647	296	6	smaller	small	ADJ
ijtc-647	296	7	reporting	reporting	NOUN
ijtc-647	296	8	companies	company	NOUN
ijtc-647	296	9	.	.	PUNCT
ijtc-647	297	1	the	the	DET
ijtc-647	297	2	cpa	cpa	PROPN
ijtc-647	297	3	journal	journal	NOUN
ijtc-647	297	4	,	,	PUNCT
ijtc-647	297	5	79(12	79(12	NUM
ijtc-647	297	6	)	)	PUNCT
ijtc-647	297	7	,	,	PUNCT
ijtc-647	297	8	24	24	NUM
ijtc-647	297	9	-	-	SYM
ijtc-647	297	10	29	29	NUM
ijtc-647	297	11	güleç	güleç	NOUN
ijtc-647	297	12	,	,	PUNCT
ijtc-647	297	13	ö.	ö.	PROPN
ijtc-647	297	14	f.	f.	PROPN
ijtc-647	297	15	,	,	PUNCT
ijtc-647	297	16	&	&	CCONJ
ijtc-647	297	17	bektaş	bektaş	NOUN
ijtc-647	297	18	,	,	PUNCT
ijtc-647	297	19	t.	t.	PROPN
ijtc-647	297	20	(	(	PUNCT
ijtc-647	297	21	2019	2019	NUM
ijtc-647	297	22	)	)	PUNCT
ijtc-647	297	23	.	.	PUNCT
ijtc-647	298	1	cash	cash	NOUN
ijtc-647	298	2	flow	flow	NOUN
ijtc-647	298	3	ratio	ratio	NOUN
ijtc-647	298	4	analysis	analysis	NOUN
ijtc-647	298	5	:	:	PUNCT
ijtc-647	298	6	the	the	DET
ijtc-647	298	7	case	case	NOUN
ijtc-647	298	8	of	of	ADP
ijtc-647	298	9	turkey	turkey	PROPN
ijtc-647	298	10	.	.	PUNCT
ijtc-647	299	1	journal	journal	PROPN
ijtc-647	299	2	of	of	ADP
ijtc-647	299	3	accounting	accounting	NOUN
ijtc-647	299	4	and	and	CCONJ
ijtc-647	299	5	finance	finance	NOUN
ijtc-647	299	6	,	,	PUNCT
ijtc-647	299	7	special	special	ADJ
ijtc-647	299	8	issue	issue	NOUN
ijtc-647	299	9	,	,	PUNCT
ijtc-647	299	10	247	247	NUM
ijtc-647	299	11	-	-	SYM
ijtc-647	299	12	262	262	NUM
ijtc-647	299	13	.	.	PUNCT
ijtc-647	300	1	doi	doi	NOUN
ijtc-647	300	2	:	:	PUNCT
ijtc-647	300	3	10.25095	10.25095	NUM
ijtc-647	300	4	/	/	SYM
ijtc-647	300	5	mufad.606022	mufad.606022	PROPN
ijtc-647	300	6	https://doi.org/10.1108/s0731-9053(2012)0000029021	https://doi.org/10.1108/s0731-9053(2012)0000029021	NOUN
ijtc-647	300	7	https://doi.org/10.1108/s1479-356320150000015007	https://doi.org/10.1108/s1479-356320150000015007	NOUN
ijtc-647	300	8	effect	effect	NOUN
ijtc-647	300	9	of	of	ADP
ijtc-647	300	10	external	external	ADJ
ijtc-647	300	11	audit	audit	NOUN
ijtc-647	300	12	opinions	opinion	NOUN
ijtc-647	300	13	and	and	CCONJ
ijtc-647	300	14	audit	audit	NOUN
ijtc-647	300	15	committees	committee	NOUN
ijtc-647	300	16	on	on	ADP
ijtc-647	300	17	financial	financial	ADJ
ijtc-647	300	18	resource	resource	NOUN
ijtc-647	300	19	management	management	NOUN
ijtc-647	300	20	in	in	ADP
ijtc-647	300	21	public	public	ADJ
ijtc-647	300	22	sector	sector	NOUN
ijtc-647	300	23	entities	entity	NOUN
ijtc-647	300	24	mwombeki	mwombeki	VERB
ijtc-647	300	25	52	52	NUM
ijtc-647	300	26	|	|	ADV
ijtc-647	300	27	ilomata	ilomata	PROPN
ijtc-647	300	28	international	international	ADJ
ijtc-647	300	29	journal	journal	NOUN
ijtc-647	300	30	of	of	ADP
ijtc-647	300	31	tax	tax	PROPN
ijtc-647	300	32	&	&	CCONJ
ijtc-647	300	33	accounting	accounting	PROPN
ijtc-647	300	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-647	300	35	hamid	hamid	PROPN
ijtc-647	300	36	,	,	PUNCT
ijtc-647	300	37	k.	k.	PROPN
ijtc-647	300	38	c.	c.	PROPN
ijtc-647	300	39	a.	a.	PROPN
ijtc-647	300	40	,	,	PUNCT
ijtc-647	300	41	othman	othman	PROPN
ijtc-647	300	42	,	,	PUNCT
ijtc-647	300	43	s.	s.	PROPN
ijtc-647	300	44	,	,	PUNCT
ijtc-647	300	45	&	&	CCONJ
ijtc-647	300	46	rahim	rahim	PROPN
ijtc-647	300	47	,	,	PUNCT
ijtc-647	300	48	m.	m.	NOUN
ijtc-647	300	49	a.	a.	NOUN
ijtc-647	300	50	(	(	PUNCT
ijtc-647	300	51	2015	2015	NUM
ijtc-647	300	52	)	)	PUNCT
ijtc-647	300	53	.	.	PUNCT
ijtc-647	301	1	independence	independence	NOUN
ijtc-647	301	2	and	and	CCONJ
ijtc-647	301	3	financial	financial	ADJ
ijtc-647	301	4	knowledge	knowledge	NOUN
ijtc-647	301	5	on	on	ADP
ijtc-647	301	6	audit	audit	NOUN
ijtc-647	301	7	committee	committee	NOUN
ijtc-647	301	8	with	with	ADP
ijtc-647	301	9	non	non	NOUN
ijtc-647	301	10	-	-	NOUN
ijtc-647	301	11	compliance	compliance	NOUN
ijtc-647	301	12	of	of	ADP
ijtc-647	301	13	financial	financial	ADJ
ijtc-647	301	14	disclosure	disclosure	NOUN
ijtc-647	301	15	:	:	PUNCT
ijtc-647	301	16	a	a	DET
ijtc-647	301	17	study	study	NOUN
ijtc-647	301	18	of	of	ADP
ijtc-647	301	19	listed	list	VERB
ijtc-647	301	20	companies	company	NOUN
ijtc-647	301	21	issued	issue	VERB
ijtc-647	301	22	with	with	ADP
ijtc-647	301	23	public	public	ADJ
ijtc-647	301	24	reprimand	reprimand	NOUN
ijtc-647	301	25	in	in	ADP
ijtc-647	301	26	malaysia	malaysia	PROPN
ijtc-647	301	27	.	.	PUNCT
ijtc-647	302	1	procedia	procedia	NOUN
ijtc-647	302	2	-	-	PUNCT
ijtc-647	302	3	social	social	ADJ
ijtc-647	302	4	and	and	CCONJ
ijtc-647	302	5	behavioral	behavioral	ADJ
ijtc-647	302	6	sciences	science	NOUN
ijtc-647	302	7	,	,	PUNCT
ijtc-647	302	8	172	172	NUM
ijtc-647	302	9	,	,	PUNCT
ijtc-647	302	10	754	754	NUM
ijtc-647	302	11	-	-	SYM
ijtc-647	302	12	761	761	NUM
ijtc-647	302	13	.	.	PUNCT
ijtc-647	303	1	handoko	handoko	PROPN
ijtc-647	303	2	,	,	PUNCT
ijtc-647	303	3	a.h	a.h	PROPN
ijtc-647	303	4	.	.	PROPN
ijtc-647	303	5	,	,	PUNCT
ijtc-647	303	6	yanuar	yanuar	PROPN
ijtc-647	303	7	s.	s.	PROPN
ijtc-647	303	8	,	,	PUNCT
ijtc-647	303	9	&	&	CCONJ
ijtc-647	303	10	nining	nine	VERB
ijtc-647	303	11	w	w	PROPN
ijtc-647	303	12	(	(	PUNCT
ijtc-647	303	13	2020	2020	NUM
ijtc-647	303	14	)	)	PUNCT
ijtc-647	303	15	.	.	PUNCT
ijtc-647	304	1	the	the	DET
ijtc-647	304	2	effect	effect	NOUN
ijtc-647	304	3	of	of	ADP
ijtc-647	304	4	financial	financial	ADJ
ijtc-647	304	5	conditions	condition	NOUN
ijtc-647	304	6	and	and	CCONJ
ijtc-647	304	7	audit	audit	NOUN
ijtc-647	304	8	opinions	opinion	NOUN
ijtc-647	304	9	on	on	ADP
ijtc-647	304	10	local	local	ADJ
ijtc-647	304	11	government	government	NOUN
ijtc-647	304	12	performance	performance	NOUN
ijtc-647	304	13	.	.	PUNCT
ijtc-647	305	1	advances	advance	NOUN
ijtc-647	305	2	in	in	ADP
ijtc-647	305	3	economics	economic	NOUN
ijtc-647	305	4	,	,	PUNCT
ijtc-647	305	5	business	business	NOUN
ijtc-647	305	6	and	and	CCONJ
ijtc-647	305	7	management	management	NOUN
ijtc-647	305	8	research	research	NOUN
ijtc-647	305	9	.	.	PUNCT
ijtc-647	306	1	169	169	NUM
ijtc-647	306	2	,	,	PUNCT
ijtc-647	306	3	91	91	NUM
ijtc-647	306	4	-	-	SYM
ijtc-647	306	5	95	95	NUM
ijtc-647	306	6	haonga	haonga	NOUN
ijtc-647	306	7	,	,	PUNCT
ijtc-647	306	8	f.	f.	PROPN
ijtc-647	306	9	j.	j.	PROPN
ijtc-647	306	10	(	(	PUNCT
ijtc-647	306	11	2020	2020	NUM
ijtc-647	306	12	)	)	PUNCT
ijtc-647	306	13	.	.	PUNCT
ijtc-647	307	1	assessment	assessment	NOUN
ijtc-647	307	2	of	of	ADP
ijtc-647	307	3	effectiveness	effectiveness	NOUN
ijtc-647	307	4	of	of	ADP
ijtc-647	307	5	audit	audit	NOUN
ijtc-647	307	6	committee	committee	NOUN
ijtc-647	307	7	in	in	ADP
ijtc-647	307	8	the	the	DET
ijtc-647	307	9	public	public	ADJ
ijtc-647	307	10	sector	sector	NOUN
ijtc-647	307	11	in	in	ADP
ijtc-647	307	12	tanzania	tanzania	PROPN
ijtc-647	307	13	:	:	PUNCT
ijtc-647	307	14	a	a	DET
ijtc-647	307	15	case	case	NOUN
ijtc-647	307	16	of	of	ADP
ijtc-647	307	17	national	national	ADJ
ijtc-647	307	18	examinations	examination	NOUN
ijtc-647	307	19	council	council	PROPN
ijtc-647	307	20	of	of	ADP
ijtc-647	307	21	tanzania	tanzania	PROPN
ijtc-647	307	22	(	(	PUNCT
ijtc-647	307	23	doctoral	doctoral	ADJ
ijtc-647	307	24	dissertation	dissertation	NOUN
ijtc-647	307	25	)	)	PUNCT
ijtc-647	307	26	.	.	PUNCT
ijtc-647	308	1	mzumbe	mzumbe	PROPN
ijtc-647	308	2	university	university	PROPN
ijtc-647	308	3	,	,	PUNCT
ijtc-647	308	4	tanzania	tanzania	PROPN
ijtc-647	308	5	hasthoro	hasthoro	X
ijtc-647	308	6	,	,	PUNCT
ijtc-647	308	7	h.	h.	PROPN
ijtc-647	308	8	a.	a.	PROPN
ijtc-647	308	9	,	,	PUNCT
ijtc-647	308	10	saksono	saksono	PROPN
ijtc-647	308	11	,	,	PUNCT
ijtc-647	308	12	y.	y.	PROPN
ijtc-647	308	13	,	,	PUNCT
ijtc-647	308	14	&	&	CCONJ
ijtc-647	308	15	widiyanti	widiyanti	PROPN
ijtc-647	308	16	,	,	PUNCT
ijtc-647	308	17	n.	n.	NOUN
ijtc-647	308	18	(	(	PUNCT
ijtc-647	308	19	2021	2021	NUM
ijtc-647	308	20	)	)	PUNCT
ijtc-647	308	21	.	.	PUNCT
ijtc-647	309	1	the	the	DET
ijtc-647	309	2	effect	effect	NOUN
ijtc-647	309	3	of	of	ADP
ijtc-647	309	4	financial	financial	ADJ
ijtc-647	309	5	conditions	condition	NOUN
ijtc-647	309	6	and	and	CCONJ
ijtc-647	309	7	audit	audit	NOUN
ijtc-647	309	8	opinions	opinion	NOUN
ijtc-647	309	9	on	on	ADP
ijtc-647	309	10	local	local	ADJ
ijtc-647	309	11	government	government	NOUN
ijtc-647	309	12	performance	performance	NOUN
ijtc-647	309	13	.	.	PUNCT
ijtc-647	310	1	in	in	ADP
ijtc-647	310	2	3rd	3rd	ADJ
ijtc-647	310	3	international	international	ADJ
ijtc-647	310	4	conference	conference	NOUN
ijtc-647	310	5	of	of	ADP
ijtc-647	310	6	banking	banking	NOUN
ijtc-647	310	7	,	,	PUNCT
ijtc-647	310	8	accounting	accounting	NOUN
ijtc-647	310	9	,	,	PUNCT
ijtc-647	310	10	management	management	NOUN
ijtc-647	310	11	and	and	CCONJ
ijtc-647	310	12	economics	economic	NOUN
ijtc-647	310	13	,	,	PUNCT
ijtc-647	310	14	91	91	NUM
ijtc-647	310	15	-	-	SYM
ijtc-647	310	16	95	95	NUM
ijtc-647	310	17	hausman	hausman	NOUN
ijtc-647	310	18	,	,	PUNCT
ijtc-647	310	19	j.	j.	PROPN
ijtc-647	310	20	a.	a.	PROPN
ijtc-647	310	21	(	(	PUNCT
ijtc-647	310	22	1978	1978	NUM
ijtc-647	310	23	)	)	PUNCT
ijtc-647	310	24	.	.	PUNCT
ijtc-647	311	1	specification	specification	NOUN
ijtc-647	311	2	tests	test	NOUN
ijtc-647	311	3	in	in	ADP
ijtc-647	311	4	econometrics	econometric	NOUN
ijtc-647	311	5	.	.	PUNCT
ijtc-647	312	1	econometrica	econometrica	PROPN
ijtc-647	312	2	,	,	PUNCT
ijtc-647	312	3	46	46	NUM
ijtc-647	312	4	,	,	PUNCT
ijtc-647	312	5	1251–1271	1251–1271	NUM
ijtc-647	312	6	hillman	hillman	PROPN
ijtc-647	312	7	,	,	PUNCT
ijtc-647	312	8	a.	a.	PROPN
ijtc-647	312	9	j.	j.	PROPN
ijtc-647	312	10	,	,	PUNCT
ijtc-647	312	11	withers	wither	NOUN
ijtc-647	312	12	,	,	PUNCT
ijtc-647	312	13	m.	m.	NOUN
ijtc-647	312	14	c.	c.	PROPN
ijtc-647	312	15	,	,	PUNCT
ijtc-647	312	16	&	&	CCONJ
ijtc-647	312	17	collins	collins	PROPN
ijtc-647	312	18	,	,	PUNCT
ijtc-647	312	19	b.	b.	PROPN
ijtc-647	312	20	j.	j.	PROPN
ijtc-647	312	21	(	(	PUNCT
ijtc-647	312	22	2009	2009	NUM
ijtc-647	312	23	)	)	PUNCT
ijtc-647	312	24	.	.	PUNCT
ijtc-647	313	1	resource	resource	NOUN
ijtc-647	313	2	dependence	dependence	NOUN
ijtc-647	313	3	theory	theory	NOUN
ijtc-647	313	4	:	:	PUNCT
ijtc-647	313	5	a	a	DET
ijtc-647	313	6	review	review	NOUN
ijtc-647	313	7	.	.	PUNCT
ijtc-647	314	1	journal	journal	PROPN
ijtc-647	314	2	of	of	ADP
ijtc-647	314	3	management	management	NOUN
ijtc-647	314	4	,	,	PUNCT
ijtc-647	314	5	35(6	35(6	NUM
ijtc-647	314	6	)	)	PUNCT
ijtc-647	314	7	,	,	PUNCT
ijtc-647	314	8	1404–1427	1404–1427	NUM
ijtc-647	314	9	.	.	PUNCT
ijtc-647	315	1	https://doi.org/10.1177/0149206309343469	https://doi.org/10.1177/0149206309343469	PROPN
ijtc-647	315	2	hui	hui	PROPN
ijtc-647	315	3	liu	liu	PROPN
ijtc-647	315	4	,	,	PUNCT
ijtc-647	315	5	charles	charles	PROPN
ijtc-647	315	6	p.	p.	PROPN
ijtc-647	315	7	cullinan	cullinan	PROPN
ijtc-647	315	8	&	&	CCONJ
ijtc-647	315	9	junrui	junrui	PROPN
ijtc-647	315	10	zhang	zhang	PROPN
ijtc-647	315	11	(	(	PUNCT
ijtc-647	315	12	2020	2020	NUM
ijtc-647	315	13	)	)	PUNCT
ijtc-647	315	14	.	.	PUNCT
ijtc-647	316	1	modified	modify	VERB
ijtc-647	316	2	audit	audit	NOUN
ijtc-647	316	3	opinions	opinion	NOUN
ijtc-647	316	4	and	and	CCONJ
ijtc-647	316	5	debt	debt	NOUN
ijtc-647	316	6	contracting	contracting	NOUN
ijtc-647	316	7	:	:	PUNCT
ijtc-647	316	8	evidence	evidence	NOUN
ijtc-647	316	9	from	from	ADP
ijtc-647	316	10	china	china	PROPN
ijtc-647	316	11	,	,	PUNCT
ijtc-647	316	12	asia	asia	PROPN
ijtc-647	316	13	-	-	PUNCT
ijtc-647	316	14	pacific	pacific	PROPN
ijtc-647	316	15	journal	journal	NOUN
ijtc-647	316	16	of	of	ADP
ijtc-647	316	17	accounting	accounting	NOUN
ijtc-647	316	18	and	and	CCONJ
ijtc-647	316	19	economics	economic	NOUN
ijtc-647	316	20	,	,	PUNCT
ijtc-647	316	21	27(2	27(2	PRON
ijtc-647	316	22	)	)	PUNCT
ijtc-647	316	23	,	,	PUNCT
ijtc-647	316	24	218	218	NUM
ijtc-647	316	25	-	-	SYM
ijtc-647	316	26	241	241	NUM
ijtc-647	316	27	iskandar	iskandar	NOUN
ijtc-647	316	28	,	,	PUNCT
ijtc-647	316	29	y.	y.	PROPN
ijtc-647	316	30	(	(	PUNCT
ijtc-647	316	31	2020	2020	NUM
ijtc-647	316	32	)	)	PUNCT
ijtc-647	316	33	.	.	PUNCT
ijtc-647	317	1	the	the	DET
ijtc-647	317	2	effects	effect	NOUN
ijtc-647	317	3	of	of	ADP
ijtc-647	317	4	roa	roa	PROPN
ijtc-647	317	5	,	,	PUNCT
ijtc-647	317	6	roe	roe	PROPN
ijtc-647	317	7	,	,	PUNCT
ijtc-647	317	8	npl	npl	PROPN
ijtc-647	317	9	,	,	PUNCT
ijtc-647	317	10	and	and	CCONJ
ijtc-647	317	11	operating	operating	NOUN
ijtc-647	317	12	expenses	expense	NOUN
ijtc-647	317	13	to	to	ADP
ijtc-647	317	14	operating	operating	NOUN
ijtc-647	317	15	revenues	revenue	NOUN
ijtc-647	317	16	on	on	ADP
ijtc-647	317	17	stock	stock	NOUN
ijtc-647	317	18	return	return	NOUN
ijtc-647	317	19	at	at	ADP
ijtc-647	317	20	commercial	commercial	ADJ
ijtc-647	317	21	banks	bank	NOUN
ijtc-647	317	22	in	in	ADP
ijtc-647	317	23	indonesia	indonesia	PROPN
ijtc-647	317	24	.	.	PROPN
ijtc-647	318	1	journal	journal	PROPN
ijtc-647	318	2	aplikasi	aplikasi	PROPN
ijtc-647	318	3	manajement	manajement	PROPN
ijtc-647	318	4	,	,	PUNCT
ijtc-647	318	5	18(4	18(4	NUM
ijtc-647	318	6	)	)	PUNCT
ijtc-647	318	7	,	,	PUNCT
ijtc-647	318	8	704	704	NUM
ijtc-647	318	9	-	-	SYM
ijtc-647	318	10	711	711	NUM
ijtc-647	318	11	.	.	PUNCT
ijtc-647	319	1	istrate	istrate	PROPN
ijtc-647	319	2	,	,	PUNCT
ijtc-647	319	3	c.	c.	NOUN
ijtc-647	319	4	(	(	PUNCT
ijtc-647	319	5	2018	2018	NUM
ijtc-647	319	6	)	)	PUNCT
ijtc-647	319	7	.	.	PUNCT
ijtc-647	320	1	financial	financial	ADJ
ijtc-647	320	2	auditing	auditing	NOUN
ijtc-647	320	3	and	and	CCONJ
ijtc-647	320	4	financial	financial	ADJ
ijtc-647	320	5	reporting	reporting	NOUN
ijtc-647	320	6	for	for	ADP
ijtc-647	320	7	romanian	romanian	ADJ
ijtc-647	320	8	state	state	NOUN
ijtc-647	320	9	-	-	PUNCT
ijtc-647	320	10	owned	own	VERB
ijtc-647	320	11	companies	company	NOUN
ijtc-647	320	12	–	–	PUNCT
ijtc-647	320	13	modified	modify	VERB
ijtc-647	320	14	opinions	opinion	NOUN
ijtc-647	320	15	and	and	CCONJ
ijtc-647	320	16	observations	observation	NOUN
ijtc-647	320	17	.	.	PUNCT
ijtc-647	321	1	journal	journal	NOUN
ijtc-647	321	2	of	of	ADP
ijtc-647	321	3	accounting	accounting	NOUN
ijtc-647	321	4	and	and	CCONJ
ijtc-647	321	5	management	management	NOUN
ijtc-647	321	6	information	information	NOUN
ijtc-647	321	7	systems	system	NOUN
ijtc-647	321	8	,	,	PUNCT
ijtc-647	321	9	17(4	17(4	NUM
ijtc-647	321	10	)	)	PUNCT
ijtc-647	321	11	,	,	PUNCT
ijtc-647	321	12	513	513	NUM
ijtc-647	321	13	-	-	SYM
ijtc-647	321	14	531	531	NUM
ijtc-647	321	15	.	.	PUNCT
ijtc-647	322	1	kyaruzi	kyaruzi	PROPN
ijtc-647	322	2	,	,	PUNCT
ijtc-647	322	3	f.	f.	PROPN
ijtc-647	322	4	j.	j.	PROPN
ijtc-647	322	5	(	(	PUNCT
ijtc-647	322	6	2015	2015	NUM
ijtc-647	322	7	)	)	PUNCT
ijtc-647	322	8	.	.	PUNCT
ijtc-647	323	1	the	the	DET
ijtc-647	323	2	effectiveness	effectiveness	NOUN
ijtc-647	323	3	of	of	ADP
ijtc-647	323	4	audit	audit	NOUN
ijtc-647	323	5	committee	committee	NOUN
ijtc-647	323	6	in	in	ADP
ijtc-647	323	7	promoting	promote	VERB
ijtc-647	323	8	good	good	ADJ
ijtc-647	323	9	corporate	corporate	ADJ
ijtc-647	323	10	governance	governance	NOUN
ijtc-647	323	11	in	in	ADP
ijtc-647	323	12	public	public	ADJ
ijtc-647	323	13	organizations	organization	NOUN
ijtc-647	323	14	:	:	PUNCT
ijtc-647	323	15	the	the	DET
ijtc-647	323	16	case	case	NOUN
ijtc-647	323	17	of	of	ADP
ijtc-647	323	18	morogoro	morogoro	PROPN
ijtc-647	323	19	municipal	municipal	PROPN
ijtc-647	323	20	council	council	PROPN
ijtc-647	323	21	(	(	PUNCT
ijtc-647	323	22	doctoral	doctoral	ADJ
ijtc-647	323	23	dissertation	dissertation	NOUN
ijtc-647	323	24	)	)	PUNCT
ijtc-647	323	25	.	.	PUNCT
ijtc-647	324	1	mzumbe	mzumbe	PROPN
ijtc-647	324	2	university	university	PROPN
ijtc-647	324	3	,	,	PUNCT
ijtc-647	324	4	tanzania	tanzania	PROPN
ijtc-647	324	5	.	.	PUNCT
ijtc-647	325	1	lee	lee	PROPN
ijtc-647	325	2	,	,	PUNCT
ijtc-647	325	3	n.	n.	PROPN
ijtc-647	325	4	,	,	PUNCT
ijtc-647	325	5	sameen	sameen	PROPN
ijtc-647	325	6	,	,	PUNCT
ijtc-647	325	7	h.	h.	PROPN
ijtc-647	325	8	,	,	PUNCT
ijtc-647	325	9	&	&	CCONJ
ijtc-647	325	10	cowling	cowling	NOUN
ijtc-647	325	11	,	,	PUNCT
ijtc-647	325	12	m.	m.	NOUN
ijtc-647	325	13	,	,	PUNCT
ijtc-647	325	14	(	(	PUNCT
ijtc-647	325	15	2015	2015	NUM
ijtc-647	325	16	)	)	PUNCT
ijtc-647	325	17	.	.	PUNCT
ijtc-647	326	1	access	access	NOUN
ijtc-647	326	2	to	to	ADP
ijtc-647	326	3	finance	finance	NOUN
ijtc-647	326	4	for	for	ADP
ijtc-647	326	5	innovative	innovative	ADJ
ijtc-647	326	6	smes	sme	NOUN
ijtc-647	326	7	since	since	SCONJ
ijtc-647	326	8	the	the	DET
ijtc-647	326	9	financial	financial	ADJ
ijtc-647	326	10	crisis	crisis	NOUN
ijtc-647	326	11	.	.	PUNCT
ijtc-647	327	1	research	research	NOUN
ijtc-647	327	2	policy	policy	NOUN
ijtc-647	327	3	,	,	PUNCT
ijtc-647	327	4	44	44	NUM
ijtc-647	327	5	,	,	PUNCT
ijtc-647	327	6	370–380	370–380	NUM
ijtc-647	327	7	.	.	PUNCT
ijtc-647	328	1	lin	lin	PROPN
ijtc-647	328	2	,	,	PUNCT
ijtc-647	328	3	z.	z.	PROPN
ijtc-647	328	4	,	,	PUNCT
ijtc-647	328	5	jiang	jiang	PROPN
ijtc-647	328	6	,	,	PUNCT
ijtc-647	328	7	y.	y.	PROPN
ijtc-647	328	8	,	,	PUNCT
ijtc-647	328	9	&	&	CCONJ
ijtc-647	328	10	xu	xu	PROPN
ijtc-647	328	11	,	,	PUNCT
ijtc-647	328	12	y.	y.	PROPN
ijtc-647	328	13	(	(	PUNCT
ijtc-647	328	14	2011	2011	NUM
ijtc-647	328	15	)	)	PUNCT
ijtc-647	328	16	.	.	PUNCT
ijtc-647	329	1	do	do	AUX
ijtc-647	329	2	modified	modify	VERB
ijtc-647	329	3	audit	audit	NOUN
ijtc-647	329	4	opinions	opinion	NOUN
ijtc-647	329	5	have	have	VERB
ijtc-647	329	6	economic	economic	ADJ
ijtc-647	329	7	consequences	consequence	NOUN
ijtc-647	329	8	?	?	PUNCT
ijtc-647	330	1	empirical	empirical	ADJ
ijtc-647	330	2	evidence	evidence	NOUN
ijtc-647	330	3	based	base	VERB
ijtc-647	330	4	on	on	ADP
ijtc-647	330	5	financial	financial	ADJ
ijtc-647	330	6	constraints	constraint	NOUN
ijtc-647	330	7	.	.	PUNCT
ijtc-647	331	1	china	china	PROPN
ijtc-647	331	2	journal	journal	PROPN
ijtc-647	331	3	of	of	ADP
ijtc-647	331	4	accounting	accounting	NOUN
ijtc-647	331	5	research	research	NOUN
ijtc-647	331	6	,	,	PUNCT
ijtc-647	331	7	4(3	4(3	NUM
ijtc-647	331	8	)	)	PUNCT
ijtc-647	331	9	,	,	PUNCT
ijtc-647	331	10	135	135	NUM
ijtc-647	331	11	-	-	SYM
ijtc-647	331	12	154	154	NUM
ijtc-647	331	13	macgregor	macgregor	PROPN
ijtc-647	331	14	,	,	PUNCT
ijtc-647	331	15	j.	j.	PROPN
ijtc-647	331	16	(	(	PUNCT
ijtc-647	331	17	2012	2012	NUM
ijtc-647	331	18	)	)	PUNCT
ijtc-647	331	19	.	.	PUNCT
ijtc-647	332	1	audit	audit	PROPN
ijtc-647	332	2	committee	committee	PROPN
ijtc-647	332	3	equity	equity	NOUN
ijtc-647	332	4	holdings	holding	NOUN
ijtc-647	332	5	,	,	PUNCT
ijtc-647	332	6	the	the	DET
ijtc-647	332	7	risk	risk	NOUN
ijtc-647	332	8	of	of	ADP
ijtc-647	332	9	reporting	reporting	NOUN
ijtc-647	332	10	problems	problem	NOUN
ijtc-647	332	11	,	,	PUNCT
ijtc-647	332	12	and	and	CCONJ
ijtc-647	332	13	the	the	DET
ijtc-647	332	14	achievement	achievement	NOUN
ijtc-647	332	15	of	of	ADP
ijtc-647	332	16	earnings	earning	NOUN
ijtc-647	332	17	thresholds	threshold	NOUN
ijtc-647	332	18	.	.	PUNCT
ijtc-647	333	1	journal	journal	NOUN
ijtc-647	333	2	of	of	ADP
ijtc-647	333	3	accounting	accounting	NOUN
ijtc-647	333	4	and	and	CCONJ
ijtc-647	333	5	public	public	ADJ
ijtc-647	333	6	policy	policy	NOUN
ijtc-647	333	7	,	,	PUNCT
ijtc-647	333	8	31(5	31(5	NUM
ijtc-647	333	9	)	)	PUNCT
ijtc-647	333	10	,	,	PUNCT
ijtc-647	333	11	471	471	NUM
ijtc-647	333	12	-	-	SYM
ijtc-647	333	13	491	491	NUM
ijtc-647	333	14	.	.	PUNCT
ijtc-647	334	1	maldonado	maldonado	PROPN
ijtc-647	334	2	,	,	PUNCT
ijtc-647	334	3	i.	i.	PROPN
ijtc-647	334	4	,	,	PUNCT
ijtc-647	334	5	pinho	pinho	NOUN
ijtc-647	334	6	,	,	PUNCT
ijtc-647	334	7	c.	c.	PROPN
ijtc-647	334	8	,	,	PUNCT
ijtc-647	334	9	&	&	CCONJ
ijtc-647	334	10	lobo	lobo	PROPN
ijtc-647	334	11	,	,	PUNCT
ijtc-647	334	12	c.	c.	PROPN
ijtc-647	334	13	a.	a.	PROPN
ijtc-647	334	14	(	(	PUNCT
ijtc-647	334	15	2019	2019	NUM
ijtc-647	334	16	)	)	PUNCT
ijtc-647	334	17	.	.	PUNCT
ijtc-647	335	1	determinant	determinant	ADJ
ijtc-647	335	2	factors	factor	NOUN
ijtc-647	335	3	of	of	ADP
ijtc-647	335	4	external	external	ADJ
ijtc-647	335	5	audit	audit	NOUN
ijtc-647	335	6	opinion	opinion	NOUN
ijtc-647	335	7	modification	modification	NOUN
ijtc-647	335	8	in	in	ADP
ijtc-647	335	9	portuguese	portuguese	ADJ
ijtc-647	335	10	municipalities	municipality	NOUN
ijtc-647	335	11	.	.	PUNCT
ijtc-647	336	1	in	in	ADP
ijtc-647	336	2	2019	2019	NUM
ijtc-647	336	3	14th	14th	ADJ
ijtc-647	336	4	iberian	iberian	ADJ
ijtc-647	336	5	conference	conference	NOUN
ijtc-647	336	6	on	on	ADP
ijtc-647	336	7	information	information	NOUN
ijtc-647	336	8	systems	system	NOUN
ijtc-647	336	9	and	and	CCONJ
ijtc-647	336	10	technologies	technology	NOUN
ijtc-647	336	11	,	,	PUNCT
ijtc-647	336	12	1	1	NUM
ijtc-647	336	13	-	-	SYM
ijtc-647	336	14	6	6	NUM
ijtc-647	336	15	masud	masud	NOUN
ijtc-647	336	16	,	,	PUNCT
ijtc-647	336	17	m.	m.	NOUN
ijtc-647	336	18	,	,	PUNCT
ijtc-647	336	19	kaium	kaium	NOUN
ijtc-647	336	20	,	,	PUNCT
ijtc-647	336	21	a.	a.	NOUN
ijtc-647	336	22	,	,	PUNCT
ijtc-647	336	23	nurunnabi	nurunnabi	NOUN
ijtc-647	336	24	,	,	PUNCT
ijtc-647	336	25	m.	m.	NOUN
ijtc-647	336	26	,	,	PUNCT
ijtc-647	336	27	&	&	CCONJ
ijtc-647	336	28	bae	bae	PROPN
ijtc-647	336	29	,	,	PUNCT
ijtc-647	336	30	s.	s.	PROPN
ijtc-647	336	31	m.	m.	PROPN
ijtc-647	336	32	(	(	PUNCT
ijtc-647	336	33	2018	2018	NUM
ijtc-647	336	34	)	)	PUNCT
ijtc-647	336	35	.	.	PUNCT
ijtc-647	337	1	the	the	DET
ijtc-647	337	2	effects	effect	NOUN
ijtc-647	337	3	of	of	ADP
ijtc-647	337	4	corporate	corporate	ADJ
ijtc-647	337	5	governance	governance	NOUN
ijtc-647	337	6	on	on	ADP
ijtc-647	337	7	environmental	environmental	ADJ
ijtc-647	337	8	sustainability	sustainability	NOUN
ijtc-647	337	9	reporting	reporting	NOUN
ijtc-647	337	10	:	:	PUNCT
ijtc-647	337	11	empirical	empirical	ADJ
ijtc-647	337	12	evidence	evidence	NOUN
ijtc-647	337	13	from	from	ADP
ijtc-647	337	14	south	south	ADJ
ijtc-647	337	15	asian	asian	ADJ
ijtc-647	337	16	countries	country	NOUN
ijtc-647	337	17	.	.	PUNCT
ijtc-647	338	1	asian	asian	ADJ
ijtc-647	338	2	journal	journal	NOUN
ijtc-647	338	3	of	of	ADP
ijtc-647	338	4	sustainability	sustainability	NOUN
ijtc-647	338	5	and	and	CCONJ
ijtc-647	338	6	social	social	ADJ
ijtc-647	338	7	responsibility	responsibility	NOUN
ijtc-647	338	8	,	,	PUNCT
ijtc-647	338	9	3(1	3(1	NUM
ijtc-647	338	10	)	)	PUNCT
ijtc-647	338	11	,	,	PUNCT
ijtc-647	338	12	1	1	NUM
ijtc-647	338	13	-	-	SYM
ijtc-647	338	14	26	26	NUM
ijtc-647	338	15	.	.	PUNCT
ijtc-647	339	1	miloane	miloane	PROPN
ijtc-647	339	2	,	,	PUNCT
ijtc-647	339	3	t.	t.	PROPN
ijtc-647	339	4	(	(	PUNCT
ijtc-647	339	5	2021	2021	NUM
ijtc-647	339	6	)	)	PUNCT
ijtc-647	339	7	.	.	PUNCT
ijtc-647	340	1	the	the	DET
ijtc-647	340	2	role	role	NOUN
ijtc-647	340	3	of	of	ADP
ijtc-647	340	4	supply	supply	NOUN
ijtc-647	340	5	chain	chain	NOUN
ijtc-647	340	6	management	management	NOUN
ijtc-647	340	7	in	in	ADP
ijtc-647	340	8	south	south	ADJ
ijtc-647	340	9	african	african	ADJ
ijtc-647	340	10	public	public	NOUN
ijtc-647	340	11	entities‟	entities‟	PROPN
ijtc-647	340	12	influence	influence	NOUN
ijtc-647	340	13	on	on	ADP
ijtc-647	340	14	taxation	taxation	NOUN
ijtc-647	340	15	expenditure	expenditure	NOUN
ijtc-647	340	16	and	and	CCONJ
ijtc-647	340	17	revenue	revenue	NOUN
ijtc-647	340	18	(	(	PUNCT
ijtc-647	340	19	doctoral	doctoral	ADJ
ijtc-647	340	20	dissertation	dissertation	NOUN
ijtc-647	340	21	)	)	PUNCT
ijtc-647	340	22	.	.	PUNCT
ijtc-647	341	1	north	north	NOUN
ijtc-647	341	2	-	-	PUNCT
ijtc-647	341	3	west	west	PROPN
ijtc-647	341	4	university	university	PROPN
ijtc-647	341	5	,	,	PUNCT
ijtc-647	341	6	south	south	PROPN
ijtc-647	341	7	africa	africa	PROPN
ijtc-647	341	8	,	,	PUNCT
ijtc-647	341	9	1	1	NUM
ijtc-647	341	10	-	-	SYM
ijtc-647	341	11	111	111	NUM
ijtc-647	341	12	https://doi.org/10.1177/0149206309343469	https://doi.org/10.1177/0149206309343469	NOUN
ijtc-647	341	13	effect	effect	NOUN
ijtc-647	341	14	of	of	ADP
ijtc-647	341	15	external	external	ADJ
ijtc-647	341	16	audit	audit	NOUN
ijtc-647	341	17	opinions	opinion	NOUN
ijtc-647	341	18	and	and	CCONJ
ijtc-647	341	19	audit	audit	NOUN
ijtc-647	341	20	committees	committee	NOUN
ijtc-647	341	21	on	on	ADP
ijtc-647	341	22	financial	financial	ADJ
ijtc-647	341	23	resource	resource	NOUN
ijtc-647	341	24	management	management	NOUN
ijtc-647	341	25	in	in	ADP
ijtc-647	341	26	public	public	ADJ
ijtc-647	341	27	sector	sector	NOUN
ijtc-647	341	28	entities	entity	NOUN
ijtc-647	341	29	mwombeki	mwombeki	VERB
ijtc-647	341	30	53	53	NUM
ijtc-647	341	31	|	|	ADV
ijtc-647	341	32	ilomata	ilomata	PROPN
ijtc-647	341	33	international	international	ADJ
ijtc-647	341	34	journal	journal	NOUN
ijtc-647	341	35	of	of	ADP
ijtc-647	341	36	tax	tax	PROPN
ijtc-647	341	37	&	&	CCONJ
ijtc-647	341	38	accounting	accounting	PROPN
ijtc-647	341	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-647	341	40	morin	morin	NOUN
ijtc-647	341	41	,	,	PUNCT
ijtc-647	341	42	d.	d.	PROPN
ijtc-647	341	43	(	(	PUNCT
ijtc-647	341	44	2008	2008	NUM
ijtc-647	341	45	)	)	PUNCT
ijtc-647	341	46	.	.	PUNCT
ijtc-647	342	1	auditors‟	auditors‟	PROPN
ijtc-647	342	2	general‟s	general‟s	ADJ
ijtc-647	342	3	universe	universe	NOUN
ijtc-647	342	4	revisited	revisit	VERB
ijtc-647	342	5	:	:	PUNCT
ijtc-647	342	6	an	an	DET
ijtc-647	342	7	exploratory	exploratory	ADJ
ijtc-647	342	8	study	study	NOUN
ijtc-647	342	9	of	of	ADP
ijtc-647	342	10	the	the	DET
ijtc-647	342	11	influence	influence	NOUN
ijtc-647	342	12	they	they	PRON
ijtc-647	342	13	exert	exert	VERB
ijtc-647	342	14	on	on	ADP
ijtc-647	342	15	public	public	ADJ
ijtc-647	342	16	administration	administration	NOUN
ijtc-647	342	17	through	through	ADP
ijtc-647	342	18	their	their	PRON
ijtc-647	342	19	value	value	NOUN
ijtc-647	342	20	for	for	ADP
ijtc-647	342	21	money	money	NOUN
ijtc-647	342	22	audits	audits	NOUN
ijtc-647	342	23	.	.	PUNCT
ijtc-647	343	1	managerial	managerial	ADJ
ijtc-647	343	2	auditing	auditing	NOUN
ijtc-647	343	3	journal	journal	NOUN
ijtc-647	343	4	,	,	PUNCT
ijtc-647	343	5	23	23	NUM
ijtc-647	343	6	(	(	PUNCT
ijtc-647	343	7	7	7	NUM
ijtc-647	343	8	)	)	PUNCT
ijtc-647	343	9	,	,	PUNCT
ijtc-647	343	10	697	697	NUM
ijtc-647	343	11	-	-	SYM
ijtc-647	343	12	720	720	NUM
ijtc-647	343	13	.	.	PUNCT
ijtc-647	344	1	https://doi.org/10.1108/02686900810890652	https://doi.org/10.1108/02686900810890652	PROPN
ijtc-647	344	2	mwenda	mwenda	ADV
ijtc-647	344	3	,	,	PUNCT
ijtc-647	344	4	b.	b.	PROPN
ijtc-647	344	5	,	,	PUNCT
ijtc-647	344	6	ndiege	ndiege	PROPN
ijtc-647	344	7	,	,	PUNCT
ijtc-647	344	8	b.o	b.o	PROPN
ijtc-647	344	9	.	.	PROPN
ijtc-647	344	10	,	,	PUNCT
ijtc-647	344	11	&	&	CCONJ
ijtc-647	344	12	pastory	pastory	ADJ
ijtc-647	344	13	,	,	PUNCT
ijtc-647	344	14	d	d	X
ijtc-647	344	15	(	(	PUNCT
ijtc-647	344	16	2021	2021	NUM
ijtc-647	344	17	)	)	PUNCT
ijtc-647	344	18	.	.	PUNCT
ijtc-647	345	1	impact	impact	NOUN
ijtc-647	345	2	of	of	ADP
ijtc-647	345	3	listing	list	VERB
ijtc-647	345	4	on	on	ADP
ijtc-647	345	5	the	the	DET
ijtc-647	345	6	performance	performance	NOUN
ijtc-647	345	7	of	of	ADP
ijtc-647	345	8	firms	firm	NOUN
ijtc-647	345	9	listed	list	VERB
ijtc-647	345	10	at	at	ADP
ijtc-647	345	11	dar	dar	PROPN
ijtc-647	345	12	es	es	PROPN
ijtc-647	345	13	salaam	salaam	PROPN
ijtc-647	345	14	stock	stock	PROPN
ijtc-647	345	15	exchange	exchange	PROPN
ijtc-647	345	16	,	,	PUNCT
ijtc-647	345	17	tanzania	tanzania	PROPN
ijtc-647	345	18	.	.	PUNCT
ijtc-647	346	1	african	african	PROPN
ijtc-647	346	2	journal	journal	PROPN
ijtc-647	346	3	of	of	ADP
ijtc-647	346	4	applied	apply	VERB
ijtc-647	346	5	research	research	NOUN
ijtc-647	346	6	,	,	PUNCT
ijtc-647	346	7	7	7	NUM
ijtc-647	346	8	(	(	PUNCT
ijtc-647	346	9	2	2	NUM
ijtc-647	346	10	)	)	PUNCT
ijtc-647	346	11	,	,	PUNCT
ijtc-647	346	12	13	13	NUM
ijtc-647	346	13	-	-	SYM
ijtc-647	346	14	29	29	NUM
ijtc-647	346	15	mzenzi	mzenzi	PROPN
ijtc-647	346	16	,	,	PUNCT
ijtc-647	346	17	s.	s.	PROPN
ijtc-647	346	18	i.	i.	PROPN
ijtc-647	346	19	,	,	PUNCT
ijtc-647	346	20	&	&	CCONJ
ijtc-647	346	21	gaspar	gaspar	PROPN
ijtc-647	346	22	,	,	PUNCT
ijtc-647	346	23	a.	a.	PROPN
ijtc-647	346	24	f.	f.	PROPN
ijtc-647	346	25	(	(	PUNCT
ijtc-647	346	26	2015	2015	NUM
ijtc-647	346	27	)	)	PUNCT
ijtc-647	346	28	.	.	PUNCT
ijtc-647	347	1	external	external	ADJ
ijtc-647	347	2	auditing	auditing	NOUN
ijtc-647	347	3	and	and	CCONJ
ijtc-647	347	4	accountability	accountability	NOUN
ijtc-647	347	5	in	in	ADP
ijtc-647	347	6	the	the	DET
ijtc-647	347	7	tanzanian	tanzanian	ADJ
ijtc-647	347	8	local	local	ADJ
ijtc-647	347	9	government	government	NOUN
ijtc-647	347	10	authorities	authority	NOUN
ijtc-647	347	11	.	.	PUNCT
ijtc-647	348	1	managerial	managerial	ADJ
ijtc-647	348	2	auditing	auditing	NOUN
ijtc-647	348	3	journal	journal	NOUN
ijtc-647	348	4	,	,	PUNCT
ijtc-647	348	5	30(6	30(6	NUM
ijtc-647	348	6	-	-	SYM
ijtc-647	348	7	7	7	NUM
ijtc-647	348	8	)	)	PUNCT
ijtc-647	348	9	,	,	PUNCT
ijtc-647	348	10	681–702	681–702	NUM
ijtc-647	348	11	.	.	PUNCT
ijtc-647	349	1	https://doi.org/10.1108/maj-04-2014-1028	https://doi.org/10.1108/maj-04-2014-1028	PROPN
ijtc-647	349	2	nandi	nandi	PROPN
ijtc-647	349	3	,	,	PUNCT
ijtc-647	349	4	s.	s.	PROPN
ijtc-647	349	5	,	,	PUNCT
ijtc-647	349	6	sarkis	sarkis	PROPN
ijtc-647	349	7	,	,	PUNCT
ijtc-647	349	8	j.	j.	PROPN
ijtc-647	349	9	,	,	PUNCT
ijtc-647	349	10	hervani	hervani	PROPN
ijtc-647	349	11	,	,	PUNCT
ijtc-647	349	12	a.	a.	NOUN
ijtc-647	349	13	,	,	PUNCT
ijtc-647	349	14	&	&	CCONJ
ijtc-647	349	15	helms	helm	NOUN
ijtc-647	349	16	,	,	PUNCT
ijtc-647	349	17	m.	m.	NOUN
ijtc-647	349	18	(	(	PUNCT
ijtc-647	349	19	2020	2020	NUM
ijtc-647	349	20	)	)	PUNCT
ijtc-647	349	21	.	.	PUNCT
ijtc-647	350	1	do	do	AUX
ijtc-647	350	2	blockchain	blockchain	PROPN
ijtc-647	350	3	and	and	CCONJ
ijtc-647	350	4	circular	circular	ADJ
ijtc-647	350	5	economy	economy	NOUN
ijtc-647	350	6	practices	practice	NOUN
ijtc-647	350	7	improve	improve	VERB
ijtc-647	350	8	post	post	NOUN
ijtc-647	350	9	covid-19	covid-19	PROPN
ijtc-647	350	10	supply	supply	NOUN
ijtc-647	350	11	chains	chain	NOUN
ijtc-647	350	12	?	?	PUNCT
ijtc-647	351	1	a	a	DET
ijtc-647	351	2	resource	resource	NOUN
ijtc-647	351	3	-	-	PUNCT
ijtc-647	351	4	based	base	VERB
ijtc-647	351	5	and	and	CCONJ
ijtc-647	351	6	resource	resource	NOUN
ijtc-647	351	7	dependence	dependence	NOUN
ijtc-647	351	8	perspective	perspective	NOUN
ijtc-647	351	9	.	.	PUNCT
ijtc-647	352	1	journal	journal	PROPN
ijtc-647	352	2	of	of	ADP
ijtc-647	352	3	industrial	industrial	ADJ
ijtc-647	352	4	management	management	NOUN
ijtc-647	352	5	and	and	CCONJ
ijtc-647	352	6	data	datum	NOUN
ijtc-647	352	7	systems	system	NOUN
ijtc-647	352	8	,	,	PUNCT
ijtc-647	352	9	121(2	121(2	NUM
ijtc-647	352	10	)	)	PUNCT
ijtc-647	352	11	,	,	PUNCT
ijtc-647	352	12	333	333	NUM
ijtc-647	352	13	-	-	SYM
ijtc-647	352	14	363	363	NUM
ijtc-647	352	15	.	.	PUNCT
ijtc-647	353	1	https://doi.org/10.1108/imds-09-2020-0560	https://doi.org/10.1108/imds-09-2020-0560	PROPN
ijtc-647	353	2	ngoepe	ngoepe	PROPN
ijtc-647	353	3	,	,	PUNCT
ijtc-647	353	4	m.	m.	NOUN
ijtc-647	353	5	,	,	PUNCT
ijtc-647	353	6	&	&	CCONJ
ijtc-647	353	7	ngulube	ngulube	ADJ
ijtc-647	353	8	,	,	PUNCT
ijtc-647	353	9	p.	p.	NOUN
ijtc-647	353	10	(	(	PUNCT
ijtc-647	353	11	2013	2013	NUM
ijtc-647	353	12	)	)	PUNCT
ijtc-647	353	13	.	.	PUNCT
ijtc-647	354	1	contribution	contribution	NOUN
ijtc-647	354	2	of	of	ADP
ijtc-647	354	3	record	record	NOUN
ijtc-647	354	4	-	-	PUNCT
ijtc-647	354	5	keeping	keeping	NOUN
ijtc-647	354	6	to	to	PART
ijtc-647	354	7	audit	audit	NOUN
ijtc-647	354	8	opinions	opinion	NOUN
ijtc-647	354	9	:	:	PUNCT
ijtc-647	354	10	an	an	DET
ijtc-647	354	11	informetrics	informetric	NOUN
ijtc-647	354	12	analysis	analysis	NOUN
ijtc-647	354	13	of	of	ADP
ijtc-647	354	14	the	the	DET
ijtc-647	354	15	general	general	ADJ
ijtc-647	354	16	reports	report	NOUN
ijtc-647	354	17	on	on	ADP
ijtc-647	354	18	audit	audit	NOUN
ijtc-647	354	19	outcomes	outcome	NOUN
ijtc-647	354	20	of	of	ADP
ijtc-647	354	21	the	the	DET
ijtc-647	354	22	auditorgeneral	auditorgeneral	ADJ
ijtc-647	354	23	of	of	ADP
ijtc-647	354	24	south	south	PROPN
ijtc-647	354	25	africa	africa	PROPN
ijtc-647	354	26	.	.	PUNCT
ijtc-647	355	1	esarbica	esarbica	PROPN
ijtc-647	355	2	journal	journal	PROPN
ijtc-647	355	3	,	,	PUNCT
ijtc-647	355	4	32	32	NUM
ijtc-647	355	5	,	,	PUNCT
ijtc-647	355	6	52	52	NUM
ijtc-647	355	7	-	-	SYM
ijtc-647	355	8	61	61	NUM
ijtc-647	355	9	ntim	ntim	NOUN
ijtc-647	355	10	,	,	PUNCT
ijtc-647	355	11	c.g	c.g	PROPN
ijtc-647	355	12	.	.	PROPN
ijtc-647	355	13	,	,	PUNCT
ijtc-647	355	14	soobaroyen	soobaroyen	PROPN
ijtc-647	355	15	,	,	PUNCT
ijtc-647	355	16	t.	t.	PROPN
ijtc-647	355	17	&	&	CCONJ
ijtc-647	355	18	broad	broad	PROPN
ijtc-647	355	19	,	,	PUNCT
ijtc-647	355	20	mj	mj	PROPN
ijtc-647	355	21	(	(	PUNCT
ijtc-647	355	22	2017	2017	NUM
ijtc-647	355	23	)	)	PUNCT
ijtc-647	355	24	,	,	PUNCT
ijtc-647	355	25	“	"	PUNCT
ijtc-647	355	26	governance	governance	NOUN
ijtc-647	355	27	structures	structure	NOUN
ijtc-647	355	28	,	,	PUNCT
ijtc-647	355	29	voluntary	voluntary	ADJ
ijtc-647	355	30	disclosures	disclosure	NOUN
ijtc-647	355	31	and	and	CCONJ
ijtc-647	355	32	public	public	ADJ
ijtc-647	355	33	accountability	accountability	NOUN
ijtc-647	355	34	:	:	PUNCT
ijtc-647	355	35	the	the	DET
ijtc-647	355	36	case	case	NOUN
ijtc-647	355	37	of	of	ADP
ijtc-647	355	38	uk	uk	PROPN
ijtc-647	355	39	higher	high	ADJ
ijtc-647	355	40	education	education	NOUN
ijtc-647	355	41	institutions	institution	NOUN
ijtc-647	355	42	”	"	PUNCT
ijtc-647	355	43	,	,	PUNCT
ijtc-647	355	44	accounting	accounting	NOUN
ijtc-647	355	45	,	,	PUNCT
ijtc-647	355	46	auditing	auditing	NOUN
ijtc-647	355	47	and	and	CCONJ
ijtc-647	355	48	accountability	accountability	NOUN
ijtc-647	355	49	journal	journal	NOUN
ijtc-647	355	50	,	,	PUNCT
ijtc-647	355	51	30(1	30(1	NUM
ijtc-647	355	52	)	)	PUNCT
ijtc-647	355	53	,	,	PUNCT
ijtc-647	355	54	65	65	NUM
ijtc-647	355	55	-	-	SYM
ijtc-647	355	56	118	118	NUM
ijtc-647	355	57	nwanyanwu	nwanyanwu	PROPN
ijtc-647	355	58	,	,	PUNCT
ijtc-647	355	59	l.	l.	PROPN
ijtc-647	355	60	a.	a.	PROPN
ijtc-647	355	61	(	(	PUNCT
ijtc-647	355	62	2017	2017	NUM
ijtc-647	355	63	)	)	PUNCT
ijtc-647	355	64	.	.	PUNCT
ijtc-647	356	1	audit	audit	NOUN
ijtc-647	356	2	quality	quality	NOUN
ijtc-647	356	3	practices	practice	NOUN
ijtc-647	356	4	and	and	CCONJ
ijtc-647	356	5	financial	financial	ADJ
ijtc-647	356	6	reporting	reporting	NOUN
ijtc-647	356	7	in	in	ADP
ijtc-647	356	8	nigeria	nigeria	PROPN
ijtc-647	356	9	.	.	PUNCT
ijtc-647	357	1	international	international	ADJ
ijtc-647	357	2	journal	journal	PROPN
ijtc-647	357	3	of	of	ADP
ijtc-647	357	4	academic	academic	ADJ
ijtc-647	357	5	research	research	NOUN
ijtc-647	357	6	in	in	ADP
ijtc-647	357	7	accounting	accounting	NOUN
ijtc-647	357	8	,	,	PUNCT
ijtc-647	357	9	finance	finance	NOUN
ijtc-647	357	10	and	and	CCONJ
ijtc-647	357	11	management	management	NOUN
ijtc-647	357	12	sciences	science	NOUN
ijtc-647	357	13	,	,	PUNCT
ijtc-647	357	14	7(2	7(2	NUM
ijtc-647	357	15	)	)	PUNCT
ijtc-647	357	16	,	,	PUNCT
ijtc-647	357	17	145	145	NUM
ijtc-647	357	18	-	-	SYM
ijtc-647	357	19	155	155	NUM
ijtc-647	357	20	.	.	PUNCT
ijtc-647	358	1	panno	panno	NOUN
ijtc-647	358	2	,	,	PUNCT
ijtc-647	358	3	a.	a.	NOUN
ijtc-647	358	4	(	(	PUNCT
ijtc-647	358	5	2020	2020	NUM
ijtc-647	358	6	)	)	PUNCT
ijtc-647	358	7	,	,	PUNCT
ijtc-647	358	8	“	"	PUNCT
ijtc-647	358	9	performance	performance	NOUN
ijtc-647	358	10	measurement	measurement	NOUN
ijtc-647	358	11	and	and	CCONJ
ijtc-647	358	12	management	management	NOUN
ijtc-647	358	13	in	in	ADP
ijtc-647	358	14	small	small	ADJ
ijtc-647	358	15	companies	company	NOUN
ijtc-647	358	16	of	of	ADP
ijtc-647	358	17	the	the	DET
ijtc-647	358	18	service	service	NOUN
ijtc-647	358	19	sector	sector	NOUN
ijtc-647	358	20	;	;	PUNCT
ijtc-647	358	21	evidence	evidence	NOUN
ijtc-647	358	22	from	from	ADP
ijtc-647	358	23	a	a	DET
ijtc-647	358	24	sample	sample	NOUN
ijtc-647	358	25	of	of	ADP
ijtc-647	358	26	italian	italian	ADJ
ijtc-647	358	27	hotels	hotel	NOUN
ijtc-647	358	28	”	"	PUNCT
ijtc-647	358	29	,	,	PUNCT
ijtc-647	358	30	measuring	measure	VERB
ijtc-647	358	31	business	business	NOUN
ijtc-647	358	32	excellence	excellence	NOUN
ijtc-647	358	33	,	,	PUNCT
ijtc-647	358	34	24(2	24(2	NUM
ijtc-647	358	35	)	)	PUNCT
ijtc-647	358	36	,	,	PUNCT
ijtc-647	358	37	133	133	NUM
ijtc-647	358	38	-	-	SYM
ijtc-647	358	39	160	160	NUM
ijtc-647	358	40	petra	petra	PROPN
ijtc-647	358	41	,	,	PUNCT
ijtc-647	358	42	s.	s.	PROPN
ijtc-647	358	43	&	&	CCONJ
ijtc-647	358	44	spieler	spieler	PROPN
ijtc-647	358	45	,	,	PUNCT
ijtc-647	358	46	a.c	a.c	PROPN
ijtc-647	358	47	.	.	PROPN
ijtc-647	358	48	(	(	PUNCT
ijtc-647	358	49	2020	2020	NUM
ijtc-647	358	50	)	)	PUNCT
ijtc-647	358	51	,	,	PUNCT
ijtc-647	358	52	“	"	PUNCT
ijtc-647	358	53	accounting	accounting	NOUN
ijtc-647	358	54	scandals	scandal	NOUN
ijtc-647	358	55	:	:	PUNCT
ijtc-647	358	56	enron	enron	PROPN
ijtc-647	358	57	,	,	PUNCT
ijtc-647	358	58	worldcom	worldcom	PROPN
ijtc-647	358	59	,	,	PUNCT
ijtc-647	358	60	and	and	CCONJ
ijtc-647	358	61	global	global	ADJ
ijtc-647	358	62	crossing	crossing	NOUN
ijtc-647	358	63	”	"	PUNCT
ijtc-647	358	64	,	,	PUNCT
ijtc-647	358	65	baker	baker	PROPN
ijtc-647	358	66	,	,	PUNCT
ijtc-647	358	67	h.k	h.k	PROPN
ijtc-647	358	68	.	.	PROPN
ijtc-647	358	69	,	,	PUNCT
ijtc-647	358	70	purda	purda	NOUN
ijtc-647	358	71	-	-	PUNCT
ijtc-647	358	72	heeler	heeler	NOUN
ijtc-647	358	73	,	,	PUNCT
ijtc-647	358	74	l.	l.	PROPN
ijtc-647	358	75	and	and	CCONJ
ijtc-647	358	76	saadi	saadi	PROPN
ijtc-647	358	77	,	,	PUNCT
ijtc-647	358	78	s.	s.	PROPN
ijtc-647	358	79	(	(	PUNCT
ijtc-647	358	80	ed	ed	NOUN
ijtc-647	358	81	.	.	PUNCT
ijtc-647	358	82	)	)	PUNCT
ijtc-647	359	1	corporate	corporate	ADJ
ijtc-647	359	2	fraud	fraud	NOUN
ijtc-647	359	3	exposed	expose	VERB
ijtc-647	359	4	,	,	PUNCT
ijtc-647	359	5	emerald	emerald	NOUN
ijtc-647	359	6	publishing	publishing	NOUN
ijtc-647	359	7	limited	limit	VERB
ijtc-647	359	8	,	,	PUNCT
ijtc-647	359	9	bingley	bingley	PROPN
ijtc-647	359	10	,	,	PUNCT
ijtc-647	359	11	343	343	NUM
ijtc-647	359	12	-	-	SYM
ijtc-647	359	13	360	360	NUM
ijtc-647	359	14	.	.	PUNCT
ijtc-647	360	1	https://doi.org/10.1108/978-1-78973417-120201022	https://doi.org/10.1108/978-1-78973417-120201022	PROPN
ijtc-647	360	2	pfeffer	pfeffer	PROPN
ijtc-647	360	3	,	,	PUNCT
ijtc-647	360	4	j.	j.	PROPN
ijtc-647	360	5	,	,	PUNCT
ijtc-647	360	6	&	&	CCONJ
ijtc-647	360	7	salancik	salancik	PROPN
ijtc-647	360	8	,	,	PUNCT
ijtc-647	360	9	g.	g.	PROPN
ijtc-647	360	10	r.	r.	PROPN
ijtc-647	360	11	(	(	PUNCT
ijtc-647	360	12	1978	1978	NUM
ijtc-647	360	13	)	)	PUNCT
ijtc-647	360	14	.	.	PUNCT
ijtc-647	361	1	the	the	DET
ijtc-647	361	2	external	external	ADJ
ijtc-647	361	3	control	control	NOUN
ijtc-647	361	4	of	of	ADP
ijtc-647	361	5	organizations	organization	NOUN
ijtc-647	361	6	:	:	PUNCT
ijtc-647	361	7	a	a	DET
ijtc-647	361	8	resource	resource	NOUN
ijtc-647	361	9	dependence	dependence	NOUN
ijtc-647	361	10	perspective	perspective	NOUN
ijtc-647	361	11	.	.	PUNCT
ijtc-647	362	1	cambridge	cambridge	PROPN
ijtc-647	362	2	university	university	PROPN
ijtc-647	362	3	press	press	PROPN
ijtc-647	362	4	,	,	PUNCT
ijtc-647	362	5	new	new	PROPN
ijtc-647	362	6	york	york	PROPN
ijtc-647	362	7	:	:	PUNCT
ijtc-647	362	8	harper	harper	NOUN
ijtc-647	362	9	and	and	CCONJ
ijtc-647	362	10	row	row	NOUN
ijtc-647	362	11	,	,	PUNCT
ijtc-647	362	12	25	25	NUM
ijtc-647	362	13	-	-	SYM
ijtc-647	362	14	54	54	NUM
ijtc-647	362	15	przychodzen	przychodzen	NOUN
ijtc-647	362	16	,	,	PUNCT
ijtc-647	362	17	j.w	j.w	PROPN
ijtc-647	362	18	.	.	PROPN
ijtc-647	362	19	,	,	PUNCT
ijtc-647	362	20	(	(	PUNCT
ijtc-647	362	21	2015	2015	NUM
ijtc-647	362	22	)	)	PUNCT
ijtc-647	362	23	.	.	PUNCT
ijtc-647	363	1	relationships	relationship	NOUN
ijtc-647	363	2	between	between	ADP
ijtc-647	363	3	eco	eco	PROPN
ijtc-647	363	4	-	-	PUNCT
ijtc-647	363	5	innovation	innovation	NOUN
ijtc-647	363	6	and	and	CCONJ
ijtc-647	363	7	financial	financial	ADJ
ijtc-647	363	8	performance	performance	NOUN
ijtc-647	363	9	evidence	evidence	NOUN
ijtc-647	363	10	from	from	ADP
ijtc-647	363	11	publicly	publicly	ADV
ijtc-647	363	12	traded	trade	VERB
ijtc-647	363	13	companies	company	NOUN
ijtc-647	363	14	in	in	ADP
ijtc-647	363	15	poland	poland	PROPN
ijtc-647	363	16	and	and	CCONJ
ijtc-647	363	17	hungary	hungary	PROPN
ijtc-647	363	18	.	.	PUNCT
ijtc-647	364	1	j.	j.	PROPN
ijtc-647	364	2	clean	clean	PROPN
ijtc-647	364	3	.	.	PUNCT
ijtc-647	365	1	production	production	NOUN
ijtc-647	365	2	.	.	PUNCT
ijtc-647	365	3	,	,	PUNCT
ijtc-647	365	4	90	90	NUM
ijtc-647	365	5	,	,	PUNCT
ijtc-647	365	6	253–263	253–263	NUM
ijtc-647	365	7	.	.	PUNCT
ijtc-647	366	1	doi	doi	NOUN
ijtc-647	366	2	:	:	PUNCT
ijtc-647	366	3	10.1016	10.1016	NUM
ijtc-647	366	4	/	/	SYM
ijtc-647	366	5	j.jclepro.2014.11.034	j.jclepro.2014.11.034	PROPN
ijtc-647	366	6	pugh	pugh	PROPN
ijtc-647	366	7	,	,	PUNCT
ijtc-647	366	8	d.s	d.s	PROPN
ijtc-647	366	9	.	.	PROPN
ijtc-647	366	10	,	,	PUNCT
ijtc-647	366	11	&	&	CCONJ
ijtc-647	366	12	hickson	hickson	PROPN
ijtc-647	366	13	,	,	PUNCT
ijtc-647	366	14	d.j	d.j	PROPN
ijtc-647	366	15	.	.	PROPN
ijtc-647	366	16	(	(	PUNCT
ijtc-647	366	17	1997	1997	NUM
ijtc-647	366	18	)	)	PUNCT
ijtc-647	366	19	.	.	PUNCT
ijtc-647	367	1	writers	writer	NOUN
ijtc-647	367	2	on	on	ADP
ijtc-647	367	3	organizations	organization	NOUN
ijtc-647	367	4	.	.	PUNCT
ijtc-647	368	1	thousand	thousand	NUM
ijtc-647	368	2	oaks	oak	NOUN
ijtc-647	368	3	:	:	PUNCT
ijtc-647	368	4	sage	sage	NOUN
ijtc-647	368	5	publications	publication	NOUN
ijtc-647	368	6	,	,	PUNCT
ijtc-647	368	7	inc	inc	PROPN
ijtc-647	368	8	.	.	PROPN
ijtc-647	368	9	sanders	sanders	PROPN
ijtc-647	368	10	,	,	PUNCT
ijtc-647	368	11	w.	w.	PROPN
ijtc-647	368	12	m.	m.	PROPN
ijtc-647	368	13	g.	g.	PROPN
ijtc-647	368	14	,	,	PUNCT
ijtc-647	368	15	&	&	CCONJ
ijtc-647	368	16	carpenter	carpenter	PROPN
ijtc-647	368	17	,	,	PUNCT
ijtc-647	368	18	m.	m.	NOUN
ijtc-647	368	19	a.	a.	NOUN
ijtc-647	368	20	(	(	PUNCT
ijtc-647	368	21	1998	1998	NUM
ijtc-647	368	22	)	)	PUNCT
ijtc-647	368	23	.	.	PUNCT
ijtc-647	369	1	internationalization	internationalization	NOUN
ijtc-647	369	2	and	and	CCONJ
ijtc-647	369	3	firm	firm	ADJ
ijtc-647	369	4	governance	governance	NOUN
ijtc-647	369	5	:	:	PUNCT
ijtc-647	369	6	the	the	DET
ijtc-647	369	7	roles	role	NOUN
ijtc-647	369	8	of	of	ADP
ijtc-647	369	9	ceo	ceo	NOUN
ijtc-647	369	10	compensation	compensation	NOUN
ijtc-647	369	11	,	,	PUNCT
ijtc-647	369	12	top	top	ADJ
ijtc-647	369	13	team	team	NOUN
ijtc-647	369	14	composition	composition	NOUN
ijtc-647	369	15	,	,	PUNCT
ijtc-647	369	16	and	and	CCONJ
ijtc-647	369	17	board	board	NOUN
ijtc-647	369	18	structure	structure	NOUN
ijtc-647	369	19	.	.	PUNCT
ijtc-647	370	1	academy	academy	PROPN
ijtc-647	370	2	of	of	ADP
ijtc-647	370	3	management	management	PROPN
ijtc-647	370	4	journal	journal	NOUN
ijtc-647	370	5	,	,	PUNCT
ijtc-647	370	6	41	41	NUM
ijtc-647	370	7	:	:	SYM
ijtc-647	370	8	158	158	NUM
ijtc-647	370	9	-	-	SYM
ijtc-647	370	10	178	178	NUM
ijtc-647	370	11	.	.	PUNCT
ijtc-647	371	1	scarpellini	scarpellini	PROPN
ijtc-647	371	2	,	,	PUNCT
ijtc-647	371	3	s.	s.	PROPN
ijtc-647	371	4	,	,	PUNCT
ijtc-647	371	5	marín	marín	PROPN
ijtc-647	371	6	-	-	PUNCT
ijtc-647	371	7	vinuesa	vinuesa	NOUN
ijtc-647	371	8	,	,	PUNCT
ijtc-647	371	9	l.m	l.m	PROPN
ijtc-647	371	10	.	.	PROPN
ijtc-647	371	11	,	,	PUNCT
ijtc-647	371	12	portillo	portillo	PROPN
ijtc-647	371	13	-	-	PUNCT
ijtc-647	371	14	tarragona	tarragona	PROPN
ijtc-647	371	15	,	,	PUNCT
ijtc-647	371	16	p.	p.	PROPN
ijtc-647	371	17	,	,	PUNCT
ijtc-647	371	18	&	&	CCONJ
ijtc-647	371	19	moneva	moneva	PROPN
ijtc-647	371	20	,	,	PUNCT
ijtc-647	371	21	j.m	j.m	PROPN
ijtc-647	371	22	,	,	PUNCT
ijtc-647	371	23	(	(	PUNCT
ijtc-647	371	24	2018	2018	NUM
ijtc-647	371	25	)	)	PUNCT
ijtc-647	371	26	.	.	PUNCT
ijtc-647	372	1	defining	define	VERB
ijtc-647	372	2	and	and	CCONJ
ijtc-647	372	3	measuring	measure	VERB
ijtc-647	372	4	different	different	ADJ
ijtc-647	372	5	dimensions	dimension	NOUN
ijtc-647	372	6	of	of	ADP
ijtc-647	372	7	financial	financial	ADJ
ijtc-647	372	8	resources	resource	NOUN
ijtc-647	372	9	for	for	ADP
ijtc-647	372	10	business	business	NOUN
ijtc-647	372	11	eco	eco	PROPN
ijtc-647	372	12	-	-	PUNCT
ijtc-647	372	13	innovation	innovation	NOUN
ijtc-647	372	14	and	and	CCONJ
ijtc-647	372	15	the	the	DET
ijtc-647	372	16	influence	influence	NOUN
ijtc-647	372	17	of	of	ADP
ijtc-647	372	18	the	the	DET
ijtc-647	372	19	firms‟	firms‟	NOUN
ijtc-647	372	20	capabilities	capability	NOUN
ijtc-647	372	21	,	,	PUNCT
ijtc-647	372	22	journal	journal	NOUN
ijtc-647	372	23	of	of	ADP
ijtc-647	372	24	cleaner	clean	ADJ
ijtc-647	372	25	production	production	NOUN
ijtc-647	372	26	,	,	PUNCT
ijtc-647	372	27	1	1	NUM
ijtc-647	372	28	-	-	SYM
ijtc-647	372	29	34	34	NUM
ijtc-647	372	30	.	.	PUNCT
ijtc-647	373	1	doi	doi	NOUN
ijtc-647	373	2	:	:	PUNCT
ijtc-647	373	3	10.1016	10.1016	NUM
ijtc-647	373	4	/	/	SYM
ijtc-647	373	5	j.jclepro.2018.08.320	j.jclepro.2018.08.320	X
ijtc-647	373	6	https://doi.org/10.1108/02686900810890652	https://doi.org/10.1108/02686900810890652	PROPN
ijtc-647	373	7	https://doi.org/10.1108/maj-04-2014-1028	https://doi.org/10.1108/maj-04-2014-1028	PROPN
ijtc-647	373	8	https://doi.org/10.1108/imds-09-2020-0560	https://doi.org/10.1108/imds-09-2020-0560	NOUN
ijtc-647	373	9	https://www.emerald.com/insight/search?q=alessandro%20panno	https://www.emerald.com/insight/search?q=alessandro%20panno	PROPN
ijtc-647	373	10	https://www.emerald.com/insight/publication/issn/1368-3047	https://www.emerald.com/insight/publication/issn/1368-3047	PROPN
ijtc-647	373	11	https://www.emerald.com/insight/search?q=steven%20petra	https://www.emerald.com/insight/search?q=steven%20petra	PROPN
ijtc-647	373	12	https://www.emerald.com/insight/search?q=andrew%20c.%20spieler	https://www.emerald.com/insight/search?q=andrew%20c.%20spieler	X
ijtc-647	373	13	https://www.emerald.com/insight/search?q=h.%20kent%20baker	https://www.emerald.com/insight/search?q=h.%20kent%20baker	X
ijtc-647	373	14	https://www.emerald.com/insight/search?q=lynnette%20purda-heeler	https://www.emerald.com/insight/search?q=lynnette%20purda-heeler	NOUN
ijtc-647	374	1	https://www.emerald.com/insight/search?q=samir%20saadi	https://www.emerald.com/insight/search?q=samir%20saadi	NOUN
ijtc-647	374	2	https://doi.org/10.1108/978-1-78973-417-120201022	https://doi.org/10.1108/978-1-78973-417-120201022	NOUN
ijtc-647	374	3	https://doi.org/10.1108/978-1-78973-417-120201022	https://doi.org/10.1108/978-1-78973-417-120201022	X
ijtc-647	374	4	effect	effect	NOUN
ijtc-647	374	5	of	of	ADP
ijtc-647	374	6	external	external	ADJ
ijtc-647	374	7	audit	audit	NOUN
ijtc-647	374	8	opinions	opinion	NOUN
ijtc-647	374	9	and	and	CCONJ
ijtc-647	374	10	audit	audit	NOUN
ijtc-647	374	11	committees	committee	NOUN
ijtc-647	374	12	on	on	ADP
ijtc-647	374	13	financial	financial	ADJ
ijtc-647	374	14	resource	resource	NOUN
ijtc-647	374	15	management	management	NOUN
ijtc-647	374	16	in	in	ADP
ijtc-647	374	17	public	public	ADJ
ijtc-647	374	18	sector	sector	NOUN
ijtc-647	374	19	entities	entity	NOUN
ijtc-647	374	20	mwombeki	mwombeki	VERB
ijtc-647	374	21	54	54	NUM
ijtc-647	374	22	|	|	ADV
ijtc-647	374	23	ilomata	ilomata	PROPN
ijtc-647	374	24	international	international	ADJ
ijtc-647	374	25	journal	journal	NOUN
ijtc-647	374	26	of	of	ADP
ijtc-647	374	27	tax	tax	PROPN
ijtc-647	374	28	&	&	CCONJ
ijtc-647	374	29	accounting	account	VERB
ijtc-647	374	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-647	374	31	soobaroyen	soobaroyen	NOUN
ijtc-647	374	32	,	,	PUNCT
ijtc-647	374	33	t.	t.	PROPN
ijtc-647	374	34	,	,	PUNCT
ijtc-647	374	35	broad	broad	ADJ
ijtc-647	374	36	,	,	PUNCT
ijtc-647	374	37	m.j	m.j	PROPN
ijtc-647	374	38	.	.	PROPN
ijtc-647	374	39	,	,	PUNCT
ijtc-647	374	40	&	&	CCONJ
ijtc-647	374	41	ntim	ntim	PROPN
ijtc-647	374	42	,	,	PUNCT
ijtc-647	374	43	c.g	c.g	PROPN
ijtc-647	374	44	.	.	PROPN
ijtc-647	374	45	(	(	PUNCT
ijtc-647	374	46	2014	2014	NUM
ijtc-647	374	47	)	)	PUNCT
ijtc-647	374	48	.	.	PUNCT
ijtc-647	375	1	„	„	PUNCT
ijtc-647	375	2	the	the	DET
ijtc-647	375	3	role	role	NOUN
ijtc-647	375	4	and	and	CCONJ
ijtc-647	375	5	effectiveness	effectiveness	NOUN
ijtc-647	375	6	of	of	ADP
ijtc-647	375	7	audit	audit	NOUN
ijtc-647	375	8	committees	committee	NOUN
ijtc-647	375	9	:	:	PUNCT
ijtc-647	375	10	the	the	DET
ijtc-647	375	11	case	case	NOUN
ijtc-647	375	12	of	of	ADP
ijtc-647	375	13	uk	uk	PROPN
ijtc-647	375	14	higher	high	ADJ
ijtc-647	375	15	education	education	NOUN
ijtc-647	375	16	institutions	institution	NOUN
ijtc-647	375	17	,	,	PUNCT
ijtc-647	375	18	leadership	leadership	NOUN
ijtc-647	375	19	foundation	foundation	NOUN
ijtc-647	375	20	for	for	ADP
ijtc-647	375	21	higher	high	ADJ
ijtc-647	375	22	education	education	NOUN
ijtc-647	375	23	,	,	PUNCT
ijtc-647	375	24	london	london	PROPN
ijtc-647	375	25	,	,	PUNCT
ijtc-647	375	26	england	england	PROPN
ijtc-647	375	27	,	,	PUNCT
ijtc-647	375	28	uk	uk	PROPN
ijtc-647	375	29	swarnapali	swarnapali	VERB
ijtc-647	375	30	,	,	PUNCT
ijtc-647	375	31	rmnc	rmnc	NOUN
ijtc-647	375	32	(	(	PUNCT
ijtc-647	375	33	2014	2014	NUM
ijtc-647	375	34	)	)	PUNCT
ijtc-647	375	35	firm	firm	ADJ
ijtc-647	375	36	-	-	PUNCT
ijtc-647	375	37	specific	specific	ADJ
ijtc-647	375	38	determinants	determinant	NOUN
ijtc-647	375	39	and	and	CCONJ
ijtc-647	375	40	financial	financial	ADJ
ijtc-647	375	41	performance	performance	NOUN
ijtc-647	375	42	of	of	ADP
ijtc-647	375	43	licensed	licensed	ADJ
ijtc-647	375	44	commercial	commercial	ADJ
ijtc-647	375	45	banks	bank	NOUN
ijtc-647	375	46	in	in	ADP
ijtc-647	375	47	sri	sri	PROPN
ijtc-647	375	48	lanka	lanka	PROPN
ijtc-647	375	49	,	,	PUNCT
ijtc-647	375	50	proceedings	proceeding	NOUN
ijtc-647	375	51	of	of	ADP
ijtc-647	375	52	the	the	DET
ijtc-647	375	53	3rd	3rd	ADJ
ijtc-647	375	54	international	international	ADJ
ijtc-647	375	55	conference	conference	NOUN
ijtc-647	375	56	on	on	ADP
ijtc-647	375	57	management	management	NOUN
ijtc-647	375	58	and	and	CCONJ
ijtc-647	375	59	economics	economic	NOUN
ijtc-647	375	60	,	,	PUNCT
ijtc-647	375	61	26	26	NUM
ijtc-647	375	62	-	-	SYM
ijtc-647	375	63	27	27	NUM
ijtc-647	375	64	february	february	NOUN
ijtc-647	375	65	2014	2014	NUM
ijtc-647	375	66	,	,	PUNCT
ijtc-647	375	67	faculty	faculty	NOUN
ijtc-647	375	68	of	of	ADP
ijtc-647	375	69	management	management	NOUN
ijtc-647	375	70	and	and	CCONJ
ijtc-647	375	71	finance	finance	NOUN
ijtc-647	375	72	,	,	PUNCT
ijtc-647	375	73	university	university	PROPN
ijtc-647	375	74	of	of	ADP
ijtc-647	375	75	ruhuna	ruhuna	PROPN
ijtc-647	375	76	,	,	PUNCT
ijtc-647	375	77	sri	sri	PROPN
ijtc-647	375	78	lanka	lanka	PROPN
ijtc-647	375	79	retrieved	retrieve	VERB
ijtc-647	375	80	on	on	ADP
ijtc-647	375	81	24	24	NUM
ijtc-647	375	82	july	july	PROPN
ijtc-647	375	83	2014	2014	NUM
ijtc-647	375	84	from	from	ADP
ijtc-647	375	85	http://www.mgt.ruh.ac.lk/pubs/pdf/icme2014_op_p247.pdf	http://www.mgt.ruh.ac.lk/pubs/pdf/icme2014_op_p247.pdf	ADJ
ijtc-647	375	86	tabachnick	tabachnick	NOUN
ijtc-647	375	87	,	,	PUNCT
ijtc-647	375	88	b.	b.	PROPN
ijtc-647	375	89	g.	g.	PROPN
ijtc-647	375	90	&	&	CCONJ
ijtc-647	375	91	fidell	fidell	PROPN
ijtc-647	375	92	,	,	PUNCT
ijtc-647	375	93	l.	l.	PROPN
ijtc-647	375	94	s.	s.	PROPN
ijtc-647	375	95	(	(	PUNCT
ijtc-647	375	96	1996	1996	NUM
ijtc-647	375	97	)	)	PUNCT
ijtc-647	375	98	.	.	PUNCT
ijtc-647	376	1	using	use	VERB
ijtc-647	376	2	multivariate	multivariate	NOUN
ijtc-647	376	3	statistics	statistic	NOUN
ijtc-647	376	4	,	,	PUNCT
ijtc-647	376	5	3rd	3rd	ADJ
ijtc-647	376	6	ed	ed	NOUN
ijtc-647	376	7	.	.	PROPN
ijtc-647	376	8	,	,	PUNCT
ijtc-647	376	9	harper	harper	PROPN
ijtc-647	376	10	collins	collins	PROPN
ijtc-647	376	11	,	,	PUNCT
ijtc-647	376	12	new	new	PROPN
ijtc-647	376	13	york	york	PROPN
ijtc-647	376	14	,	,	PUNCT
ijtc-647	376	15	ny	ny	PROPN
ijtc-647	376	16	.	.	PROPN
ijtc-647	376	17	thomas	thomas	PROPN
ijtc-647	376	18	,	,	PUNCT
ijtc-647	376	19	k.	k.	PROPN
ijtc-647	376	20	,	,	PUNCT
ijtc-647	376	21	&	&	CCONJ
ijtc-647	376	22	purcell	purcell	PROPN
ijtc-647	376	23	,	,	PUNCT
ijtc-647	376	24	a.	a.	PROPN
ijtc-647	376	25	j.	j.	PROPN
ijtc-647	376	26	(	(	PUNCT
ijtc-647	376	27	2019	2019	NUM
ijtc-647	376	28	)	)	PUNCT
ijtc-647	376	29	.	.	PUNCT
ijtc-647	377	1	local	local	ADJ
ijtc-647	377	2	government	government	NOUN
ijtc-647	377	3	audit	audit	NOUN
ijtc-647	377	4	committees	committee	NOUN
ijtc-647	377	5	:	:	PUNCT
ijtc-647	377	6	a	a	DET
ijtc-647	377	7	behaviour	behaviour	NOUN
ijtc-647	377	8	framework	framework	NOUN
ijtc-647	377	9	for	for	ADP
ijtc-647	377	10	effective	effective	ADJ
ijtc-647	377	11	audit	audit	NOUN
ijtc-647	377	12	committee	committee	NOUN
ijtc-647	377	13	performance	performance	NOUN
ijtc-647	377	14	.	.	PUNCT
ijtc-647	378	1	australian	australian	ADJ
ijtc-647	378	2	accounting	accounting	NOUN
ijtc-647	378	3	review	review	PROPN
ijtc-647	378	4	,	,	PUNCT
ijtc-647	378	5	29(2	29(2	NUM
ijtc-647	378	6	)	)	PUNCT
ijtc-647	378	7	,	,	PUNCT
ijtc-647	378	8	418	418	NUM
ijtc-647	378	9	-	-	SYM
ijtc-647	378	10	437	437	NUM
ijtc-647	378	11	.	.	PUNCT
ijtc-647	379	1	urt	urt	PROPN
ijtc-647	379	2	-	-	PUNCT
ijtc-647	379	3	united	united	PROPN
ijtc-647	379	4	republic	republic	PROPN
ijtc-647	379	5	of	of	ADP
ijtc-647	379	6	tanzania	tanzania	PROPN
ijtc-647	379	7	.	.	PUNCT
ijtc-647	380	1	(	(	PUNCT
ijtc-647	380	2	2020	2020	NUM
ijtc-647	380	3	)	)	PUNCT
ijtc-647	380	4	.	.	PUNCT
ijtc-647	381	1	annual	annual	ADJ
ijtc-647	381	2	general	general	ADJ
ijtc-647	381	3	report	report	NOUN
ijtc-647	381	4	of	of	ADP
ijtc-647	381	5	the	the	DET
ijtc-647	381	6	controller	controller	NOUN
ijtc-647	381	7	and	and	CCONJ
ijtc-647	381	8	auditor	auditor	NOUN
ijtc-647	381	9	general	general	NOUN
ijtc-647	381	10	on	on	ADP
ijtc-647	381	11	the	the	DET
ijtc-647	381	12	audit	audit	NOUN
ijtc-647	381	13	of	of	ADP
ijtc-647	381	14	central	central	ADJ
ijtc-647	381	15	government	government	NOUN
ijtc-647	381	16	entities	entity	NOUN
ijtc-647	381	17	for	for	ADP
ijtc-647	381	18	the	the	DET
ijtc-647	381	19	financial	financial	ADJ
ijtc-647	381	20	year	year	NOUN
ijtc-647	381	21	2018/2019	2018/2019	NUM
ijtc-647	381	22	.	.	PUNCT
ijtc-647	382	1	from	from	ADP
ijtc-647	382	2	www.nao.go.tz	www.nao.go.tz	PROPN
ijtc-647	382	3	urt	urt	PROPN
ijtc-647	382	4	-	-	PUNCT
ijtc-647	382	5	united	united	PROPN
ijtc-647	382	6	republic	republic	PROPN
ijtc-647	382	7	of	of	ADP
ijtc-647	382	8	tanzania	tanzania	PROPN
ijtc-647	382	9	.	.	PUNCT
ijtc-647	383	1	(	(	PUNCT
ijtc-647	383	2	2019	2019	NUM
ijtc-647	383	3	)	)	PUNCT
ijtc-647	383	4	.	.	PUNCT
ijtc-647	384	1	annual	annual	ADJ
ijtc-647	384	2	general	general	ADJ
ijtc-647	384	3	report	report	NOUN
ijtc-647	384	4	of	of	ADP
ijtc-647	384	5	the	the	DET
ijtc-647	384	6	controller	controller	NOUN
ijtc-647	384	7	and	and	CCONJ
ijtc-647	384	8	auditor	auditor	NOUN
ijtc-647	384	9	general	general	NOUN
ijtc-647	384	10	on	on	ADP
ijtc-647	384	11	the	the	DET
ijtc-647	384	12	audit	audit	NOUN
ijtc-647	384	13	of	of	ADP
ijtc-647	384	14	local	local	ADJ
ijtc-647	384	15	government	government	NOUN
ijtc-647	384	16	authorities	authority	NOUN
ijtc-647	384	17	for	for	ADP
ijtc-647	384	18	the	the	DET
ijtc-647	384	19	financial	financial	ADJ
ijtc-647	384	20	year	year	NOUN
ijtc-647	384	21	2017/2018	2017/2018	NUM
ijtc-647	384	22	.	.	PUNCT
ijtc-647	385	1	from	from	ADP
ijtc-647	385	2	www.nao.go.tz	www.nao.go.tz	PROPN
ijtc-647	385	3	urt	urt	PROPN
ijtc-647	385	4	-	-	PUNCT
ijtc-647	385	5	united	united	PROPN
ijtc-647	385	6	republic	republic	PROPN
ijtc-647	385	7	of	of	ADP
ijtc-647	385	8	tanzania	tanzania	PROPN
ijtc-647	385	9	.	.	PUNCT
ijtc-647	386	1	(	(	PUNCT
ijtc-647	386	2	2004	2004	NUM
ijtc-647	386	3	)	)	PUNCT
ijtc-647	386	4	.	.	PUNCT
ijtc-647	387	1	the	the	DET
ijtc-647	387	2	public	public	ADJ
ijtc-647	387	3	finance	finance	PROPN
ijtc-647	387	4	act	act	PROPN
ijtc-647	387	5	.	.	PUNCT
ijtc-647	388	1	revised	revise	VERB
ijtc-647	388	2	,	,	PUNCT
ijtc-647	388	3	2004	2004	NUM
ijtc-647	388	4	.	.	PUNCT
ijtc-647	389	1	uygun	uygun	PROPN
ijtc-647	389	2	,	,	PUNCT
ijtc-647	389	3	m.	m.	NOUN
ijtc-647	389	4	(	(	PUNCT
ijtc-647	389	5	2017	2017	NUM
ijtc-647	389	6	)	)	PUNCT
ijtc-647	389	7	.	.	PUNCT
ijtc-647	390	1	purchasing	purchase	VERB
ijtc-647	390	2	decisions	decision	NOUN
ijtc-647	390	3	at	at	ADP
ijtc-647	390	4	private	private	ADJ
ijtc-647	390	5	hospitals	hospital	NOUN
ijtc-647	390	6	in	in	ADP
ijtc-647	390	7	the	the	DET
ijtc-647	390	8	framework	framework	NOUN
ijtc-647	390	9	of	of	ADP
ijtc-647	390	10	resource	resource	NOUN
ijtc-647	390	11	dependency	dependency	NOUN
ijtc-647	390	12	theory	theory	NOUN
ijtc-647	390	13	.	.	PUNCT
ijtc-647	391	1	independent	independent	ADJ
ijtc-647	391	2	journal	journal	PROPN
ijtc-647	391	3	of	of	ADP
ijtc-647	391	4	management	management	NOUN
ijtc-647	391	5	and	and	CCONJ
ijtc-647	391	6	production	production	NOUN
ijtc-647	391	7	,	,	PUNCT
ijtc-647	391	8	8(4	8(4	NUM
ijtc-647	391	9	)	)	PUNCT
ijtc-647	391	10	,	,	PUNCT
ijtc-647	391	11	1400	1400	NUM
ijtc-647	391	12	-	-	SYM
ijtc-647	391	13	1413	1413	NUM
ijtc-647	391	14	.	.	PUNCT
ijtc-647	392	1	wilbanks	wilbanks	PROPN
ijtc-647	392	2	,	,	PUNCT
ijtc-647	392	3	r.	r.	PROPN
ijtc-647	392	4	m.	m.	PROPN
ijtc-647	392	5	,	,	PUNCT
ijtc-647	392	6	hermanson	hermanson	PROPN
ijtc-647	392	7	,	,	PUNCT
ijtc-647	392	8	d.	d.	PROPN
ijtc-647	392	9	r.	r.	PROPN
ijtc-647	392	10	,	,	PUNCT
ijtc-647	392	11	&	&	CCONJ
ijtc-647	392	12	sharma	sharma	PROPN
ijtc-647	392	13	,	,	PUNCT
ijtc-647	392	14	v.	v.	PROPN
ijtc-647	392	15	d.	d.	PROPN
ijtc-647	392	16	(	(	PUNCT
ijtc-647	392	17	2017	2017	NUM
ijtc-647	392	18	)	)	PUNCT
ijtc-647	392	19	.	.	PUNCT
ijtc-647	393	1	audit	audit	NOUN
ijtc-647	393	2	committee	committee	NOUN
ijtc-647	393	3	oversight	oversight	NOUN
ijtc-647	393	4	of	of	ADP
ijtc-647	393	5	fraud	fraud	NOUN
ijtc-647	393	6	risk	risk	NOUN
ijtc-647	393	7	:	:	PUNCT
ijtc-647	393	8	the	the	DET
ijtc-647	393	9	role	role	NOUN
ijtc-647	393	10	of	of	ADP
ijtc-647	393	11	social	social	ADJ
ijtc-647	393	12	ties	tie	NOUN
ijtc-647	393	13	,	,	PUNCT
ijtc-647	393	14	professional	professional	ADJ
ijtc-647	393	15	ties	tie	NOUN
ijtc-647	393	16	,	,	PUNCT
ijtc-647	393	17	and	and	CCONJ
ijtc-647	393	18	governance	governance	NOUN
ijtc-647	393	19	characteristics	characteristic	NOUN
ijtc-647	393	20	.	.	PUNCT
ijtc-647	394	1	accounting	accounting	NOUN
ijtc-647	394	2	horizons	horizon	NOUN
ijtc-647	394	3	,	,	PUNCT
ijtc-647	394	4	31(3	31(3	NUM
ijtc-647	394	5	)	)	PUNCT
ijtc-647	394	6	,	,	PUNCT
ijtc-647	394	7	21	21	NUM
ijtc-647	394	8	-	-	SYM
ijtc-647	394	9	38	38	NUM
ijtc-647	394	10	.	.	PUNCT
ijtc-647	395	1	yamane	yamane	PROPN
ijtc-647	395	2	,	,	PUNCT
ijtc-647	395	3	taro	taro	NOUN
ijtc-647	395	4	,	,	PUNCT
ijtc-647	395	5	(	(	PUNCT
ijtc-647	395	6	1967	1967	NUM
ijtc-647	395	7	)	)	PUNCT
ijtc-647	395	8	.	.	PUNCT
ijtc-647	396	1	statistics	statistic	NOUN
ijtc-647	396	2	,	,	PUNCT
ijtc-647	396	3	an	an	DET
ijtc-647	396	4	introductory	introductory	ADJ
ijtc-647	396	5	analysis	analysis	NOUN
ijtc-647	396	6	,	,	PUNCT
ijtc-647	396	7	2nd	2nd	ADJ
ijtc-647	396	8	ed	ed	NOUN
ijtc-647	396	9	.	.	PROPN
ijtc-647	396	10	,	,	PUNCT
ijtc-647	396	11	new	new	PROPN
ijtc-647	396	12	york	york	PROPN
ijtc-647	396	13	:	:	PUNCT
ijtc-647	396	14	harper	harper	NOUN
ijtc-647	396	15	and	and	CCONJ
ijtc-647	396	16	row	row	PROPN
ijtc-647	396	17	zhiwei	zhiwei	PROPN
ijtc-647	396	18	l.	l.	PROPN
ijtc-647	396	19	,	,	PUNCT
ijtc-647	396	20	yihong	yihong	PROPN
ijtc-647	396	21	j.	j.	PROPN
ijtc-647	396	22	,	,	PUNCT
ijtc-647	396	23	&	&	CCONJ
ijtc-647	396	24	yixuan	yixuan	PROPN
ijtc-647	396	25	x.	x.	PROPN
ijtc-647	396	26	(	(	PUNCT
ijtc-647	396	27	2011	2011	NUM
ijtc-647	396	28	)	)	PUNCT
ijtc-647	396	29	.	.	PUNCT
ijtc-647	397	1	do	do	AUX
ijtc-647	397	2	modified	modify	VERB
ijtc-647	397	3	audit	audit	NOUN
ijtc-647	397	4	opinions	opinion	NOUN
ijtc-647	397	5	have	have	VERB
ijtc-647	397	6	economic	economic	ADJ
ijtc-647	397	7	consequences	consequence	NOUN
ijtc-647	397	8	?	?	PUNCT
ijtc-647	398	1	empirical	empirical	ADJ
ijtc-647	398	2	evidence	evidence	NOUN
ijtc-647	398	3	based	base	VERB
ijtc-647	398	4	on	on	ADP
ijtc-647	398	5	financial	financial	ADJ
ijtc-647	398	6	constraints	constraint	NOUN
ijtc-647	398	7	.	.	PUNCT
ijtc-647	399	1	china	china	PROPN
ijtc-647	399	2	journal	journal	PROPN
ijtc-647	399	3	of	of	ADP
ijtc-647	399	4	accounting	accounting	NOUN
ijtc-647	399	5	research	research	NOUN
ijtc-647	399	6	,	,	PUNCT
ijtc-647	399	7	4	4	NUM
ijtc-647	399	8	,	,	PUNCT
ijtc-647	399	9	135	135	NUM
ijtc-647	399	10	-	-	SYM
ijtc-647	399	11	154	154	NUM
ijtc-647	399	12	zhou	zhou	PROPN
ijtc-647	399	13	,	,	PUNCT
ijtc-647	399	14	h.	h.	PROPN
ijtc-647	399	15	,	,	PUNCT
ijtc-647	399	16	owusu	owusu	PROPN
ijtc-647	399	17	-	-	PUNCT
ijtc-647	399	18	ansah	ansah	PROPN
ijtc-647	399	19	,	,	PUNCT
ijtc-647	399	20	s.	s.	PROPN
ijtc-647	399	21	,	,	PUNCT
ijtc-647	399	22	&	&	CCONJ
ijtc-647	399	23	maggina	maggina	PROPN
ijtc-647	399	24	,	,	PUNCT
ijtc-647	399	25	a.	a.	NOUN
ijtc-647	399	26	(	(	PUNCT
ijtc-647	399	27	2018	2018	NUM
ijtc-647	399	28	)	)	PUNCT
ijtc-647	399	29	.	.	PUNCT
ijtc-647	400	1	board	board	NOUN
ijtc-647	400	2	of	of	ADP
ijtc-647	400	3	directors	director	NOUN
ijtc-647	400	4	,	,	PUNCT
ijtc-647	400	5	audit	audit	NOUN
ijtc-647	400	6	committee	committee	NOUN
ijtc-647	400	7	,	,	PUNCT
ijtc-647	400	8	and	and	CCONJ
ijtc-647	400	9	firm	firm	ADJ
ijtc-647	400	10	performance	performance	NOUN
ijtc-647	400	11	:	:	PUNCT
ijtc-647	400	12	evidence	evidence	NOUN
ijtc-647	400	13	from	from	ADP
ijtc-647	400	14	greece	greece	PROPN
ijtc-647	400	15	.	.	PROPN
ijtc-647	401	1	journal	journal	PROPN
ijtc-647	401	2	of	of	ADP
ijtc-647	401	3	international	international	ADJ
ijtc-647	401	4	accounting	accounting	NOUN
ijtc-647	401	5	,	,	PUNCT
ijtc-647	401	6	auditing	auditing	NOUN
ijtc-647	401	7	and	and	CCONJ
ijtc-647	401	8	taxation	taxation	NOUN
ijtc-647	401	9	,	,	PUNCT
ijtc-647	401	10	31	31	NUM
ijtc-647	401	11	,	,	PUNCT
ijtc-647	401	12	20	20	NUM
ijtc-647	401	13	-	-	SYM
ijtc-647	401	14	36	36	NUM
ijtc-647	401	15	.	.	PUNCT
ijtc-647	402	1	http://www.mgt.ruh.ac.lk/pubs/pdf/icme2014_op_p247.pdf	http://www.mgt.ruh.ac.lk/pubs/pdf/icme2014_op_p247.pdf	PROPN
ijtc-647	403	1	http://www.nao.go.tz/	http://www.nao.go.tz/	PROPN
ijtc-647	403	2	http://www.nao.go.tz/	http://www.nao.go.tz/	PROPN