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Audi opinion esea ch: o e iew and esea ch agenda
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Audi opinion esea ch: o e iew and esea ch
agenda
Nu hidayah Nu hidayah, Made Suda ma, Ali Djamhu i & Sa i A mini
To ci e his a icle: Nu hidayah Nu hidayah, Made Suda ma, Ali Djamhu i & Sa i A mini (2024)
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Audi opinion esea ch: o e iew and esea ch agenda
nu hidayah nu hidayah , Made suda ma , Ali Djamhu i and sa i A mini
accoun ing Depa men , B awijaya uni e si y, Jl. Ve e an Malang Ci y, eas Ja a, indonesia
ABSTRACT
he pu pose o his s udy was o ace he e olu ion o audi opinion esea ch and
iden i y esea ch gaps ha equi e he u u e in es iga ion. Da a was collec ed om
scopus and Dimension sou ces and hen il e ed by c i e ia so ha he o al inal da a
analyzed bibliome ically was 709 o e he las en-yea obse a ion pe iod. he esea ch
me hod is ca ied ou in wo s ages, namely bibliome ic analysis and con en analysis
on ele an a icles. his s udy inds ha he majo i y o audi opinion esea ch ha e
examined he opics o audi quali y, ypes o audi opinions, business con inui y, inancial
a ios, shopping opinions, ea ning managemen , audi enu e, and audi ees. Many audi
opinion s udies ha e employed quan i a i e me hods, while a small numbe ha e used
quali a i e esea ch me hods. Fu he mo e, p e ious audi opinion s udies ha e ocused
on co po a e esea ch, especially companies lis ed in he s ock exchange ma ke . Audi
opinion esea ch ha e also been explo ed in he local go e nmen sec o , while hey, in
he ela ion o educa ion, heal h, and sha ia ins i u ions s ill need o be imp o ed. his
esea ch documen s aluable esea ch insigh s o u u e esea ch agendas. in addi ion,
he esul s e ealed laws in he audi opinion s udy o un ouched objec s.
1. In oduc ion
new ideas ound in esea ch become a challenge o esea che s, academics, o p o essional p ac i ione s.
on he o he hand, he esea ch p ocess demands he disco e y o unique new hings p o iding con i-
bu ions o socie y. Many ac o s a e demanded in conduc ing esea ch including go e nmen di ec ion,
wo king condi ions, looking o no el y, he desi e o unde s and cause and e ec , he idea o social
awakening, and o he s. he e o e, esea che s a e expec ed o ha e sensi i i y o he eme ging phenom-
ena and he su ounding c i ical p oblems and unde s and in o ma ion on he de elopmen o opics.
e o s o upda e he de elopmen o in o ma ion on opics in he ield s udied can en ich knowledge
abou p e ious esea ch li e a u e e iews (Ko ha i, 2004). i implies he mo e scien i ic li e a u e a ail-
able, he mo e complex he challenges in inding no el y o u u e esea che s (Jannah & widu i, 2022).
schola s need o map p e ious esea ch o ind new ideas on a esea ch opic. in addi ion, ex ensi e
li e a u e su eys can also be p ocedu al s eps in he esea ch p ocess, as can audi opinion esea ch
(sh addha e al., 2013). hus, his s udy aims o de e mine he de elopmen o esea ch on he s a e o
audi opinions and ind opics ha s ill need u he s udy om exis ing scien i ic li e a u e, as well as
he con ibu ion o new ideas o he heme o audi opinions.
Audi esea ch is one o ypes o esea ch in accoun ing, and audi opinion is one o i s scopes (chiu
e al., 2019. esea ch mo i es in accoun ing, audi ing, and accoun abili y ha e been widely applied.
howe e , many o he elemen s need o be cla i ied. Accoun ing esea ch ocuses mo e on he
© 2024 he au ho (s). Published by in o ma uK Limi ed, ading as aylo & F ancis g oup
CONTACT nu hidayah nu hidayah nu hidayah[email p o ec ed].ac.id accoun ing Depa men , uni e si as B awijaya, Jl. Ve e an Malang
Ci y, eas Ja a, indonesia
second a ilia ion o nu hidayah nu hidayah: accoun ing Depa men , uni e si y o Wes sulawesi, Jl. P o Baha uddin Lopa Majene, Wes
sulawesi, indonesia.
h ps://doi.o g/10.1080/23311975.2023.2301134
his is an open access a icle dis ibu ed unde he e ms o he C ea i e Commons a ibu ion License (h p://c ea i ecommons.o g/licenses/by/4.0/), which
pe mi s un es ic ed use, dis ibu ion, and ep oduc ion in any medium, p o ided he o iginal wo k is p ope ly ci ed. he e ms on which his a icle has been
published allow he pos ing o he accep ed Manusc ip in a eposi o y by he au ho (s) o wi h hei consen .
ARTICLE HISTORY
ecei ed 18 no embe
2023
e ised 26 Decembe
2023
Accep ed 27 Decembe
2023
KEYWORDS
Audi opinion;
bibliome ics; audi ;
esea ch agenda
REVIEWING EDITOR
collins n im, uni e si y o
sou hamp on, uni ed
Kingdom o g ea B i ain
and no he n i eland
JEL CLASSIFICATION
M42; M49
2 n. nu hiDAYAh e Al.
applica ion o accoun ing science (hend i e al., 2020; secina o e al., 2021). Audi opinion esea ch is
amilia in audi esea ch. p io s udies gene ally ake audi opinion issues ela ed o o he opics, such
as going conce n audi opinions (De ond e al., 2016; gallizo & salad igues, 2016), inancial epo ing
quali y (Abad e al., 2017; Ma ínez & Meca, 2014), unquali ied audi opinions (pamungkas e al., 2018),
and audi decision-making opinions ( sipou idou & spa his, 2014; Zhang e al., 2016) o o he opics.
i is ine i able ha p e ious s udies s ill ha e limi a ions, so mo e speci ic audi opinions mus be
sc u inized. Mo eo e , esea ch e e ences ega ding audi opinions con inue o eme ge and become
mo e complex, so he u gency o audi opinion esea ch will con inue o be needed in he inspec ion
as long as he audi opinion becomes he inal esul in he implemen a ion o he audi . Audi opin-
ion is he mos essen ial inal pa o he audi p ocess, packaged as an audi epo . i p o ides an
o e iew o he ai ness o inancial s a emen s whe e he s akeholde laye o an en i y can conside
and has implica ions o he su i al o he en i y. his is ela ed o s akeholde heo y and legi imacy
heo y. in s akeholde heo y, h ee pa hs a e ound ela ed o s akeholde s: i s ly, in o de o maxi-
mize he objec i es o he en i y, he in e es s o s akeholde s mus be conside ed (ins umen al s ake-
holde s); secondly, i is abou he in e ac ion be ween manage s, companies, and s akeholde s; and
hi dly. wha manage s should do o s akeholde s (F eeman, 2015). Audi opinions a e ega ded as
eliable in o ma ion o all s akeholde s ega ding he en i y’s ac i i ies and can be conside ed in mak-
ing decisions. he heo y o legi imacy p o ides he assump ion ha legi imacy is based on ele an
public pe cep ions and ha legi imacy is he basis o an o ganiza ion o su i e. i i is associa ed
wi h audi opinions, he inal esul s o audi ing a e belie ed by he public, including in he conside -
a ion o going conce n o an o ganiza ion based on he ai ness o asse ions om managemen .
(Deegan, 2019).
i is essen ial o unde s and ha an audi opinion is only possible based on p o iding an opinion
on he ai ness o he audi ed inancial s a emen s. he e o e, esea ch on audi opinions in e ms o
ac o s and hei implica ions in he co po a e o public sec o is s ill needed o de elop an audi o
he ai ness o inanacial s a emen s. in addi ion, se e al esul s o esea ch ag ee ha he e is a ela-
ionship be ween audi opinions and audi quali y (Abadi e al., 2019; A e io, 2021; cahyono, 2014;
imen & Anis, 2021), Audi quali y is also s ill being explo ed and s udied ega ding ag eemen wi h
he ecogni ion o quali ied audi s and one o me hods used o sea ch o li e a u e e iews is h ough
bibliome ic analysis.
A bibliome ic analysis o audi opinions is used in his s udy in o de o examine u he audi opin-
ion opics wi h unique cha ac e is ics which a e di e en om p e ious s udies. h ough bibliome ic
analysis, we can ob ain a mac o desc ip ion o a la ge amoun o scien i ic li e a u e ( an nunen e al.,
2018). As a lo o subjec i i y is in ol ed, de e mining he scien i ic in luence o a sou ce is a challenging
p ocess (pizzi e al., 2021). one o s eps in bibliome ic analysisis by de e mining cu en esea ch ends
and gaps o u u e esea ch (Abdian e al., 2023). his is also unde aken o a oid he same esea ch
opics as p e ious esea che s ha e been ound. he esul s ob ained in bibliome ic analysis can be
conside ed in de e mining which audi opinion esea ch opic a es needed nex . Bibliome ic analysis is
able o p o ide an unde s anding o esea ch de elopmen s and di ec ions owa ds speci ic key opics
wi hin a ield o esea ch (wang e al., 2014). he no el y o esea ch can hen co e se e al hings, o
example, he no el y o he heme o opic o s udy, he no el y o he pa adigm and he me hodology
o app oach and echnique o analysis, as well as he no el y o he heo y and he basis o assessing
he p oblem unde s udy (she liani, 2021).
2. Audi opinion
Audi opinions a e well known o he public, especially a he le el o socie y amilia wi h audi ing bo h
in he go e nmen and p i a e sec o s, because audi opinions a e a communica ion ool be ween use s
o inancial in o ma ion. in addi ion, audi opinions a e an essen ial esponsibili y o he accoun ing p o-
ession, so audi opinions mus be exp essed and explain he ai ness o con o mi y o audi ed inancial
s a emen s o gene ally accep ed accoun ing p inciples. Audi opinion also become he pu pose o ca -
ying ou sys ema ic audi s pe o med by audi o s, especially in he examina ion o inancial s a emen s.
Audi opinion is also called he inal esul o an audi . howe e , i should be unde s ood ha audi
cogen Business & MAnAgeMen 3
opinions can only a ise wi h conside a ion a each s age o he audi p ocess, which mus be se ou in
he audi wo king pape . An audi opinion is a esul obse ed di ec ly unde he audi o ’s con ol. Audi
opinions a e o mula ed based on de ailed and complex p ocedu es in ol ing assessing clien onboa d-
ing and e en ion decisions, deepening he clien ’s business, examining in e nal con ols (chen e al.,
2017), ob aining subs an i e e idence ega ding submi ed accoun s, and ga he ing esul s in opinion
o ma ion (habib, 2013). in essence, he audi opinion is he p ima y in o ma ion om he esul s o an
audi o he conclusion o he audi implemen a ion (p ayan hi, 2017).
Acco ding o Audi s anda d no. 700, audi opinions a e di ided in o se e al ypes: unquali ied,
quali ied, modi ied unquali ied, ad e se and disclaime opinions (hu e al., 2017; Ma ei e al., 2020;
nguyen & inh, 2020). unquali ied opinion is he audi opinion mos expec ed by he audi ee, which
means he e is no se e e miss a emen in he p esen a ion o inancial accoun s. his opinion is
ecognized as he sa es opinion. Modi ied unquali ied opinions a e anked a e unquali ied ai
opinions. unquali ied opinions a e also called ‘ a o able opinions’ (hu e al., 2017). in addi ion,
ad e se opinions and disclaime s a e also called going conce n opinions, meaning ha he inancial
s a emen s a i med by he audi ee con ain ma e ial and se e e miss a emen s (Moalla & Baili, 2019).
Quali ied opinions a e usually issued due o unce ain y in asse alue, limi ed co e age, and inan-
cial di icul ies/su i al issues (hu e al., 2017). he disclaime con ains he mos se e e audi issues,
o e en he wo s audi opinions, p ohibi ing eliance on audi ed inancial accoun s o decision-making
(Malau e al., 2019).
Audi opinions a e dependen and us ed by use s o inancial s a emen s, so consis ency o assess-
men is essen ial o be ca ied ou by expe s and p o essionals (Ma ei e al., 2020). Business people
wan o ob ain an unquali ied audi opinion o bene i om his. Fo example, unquali ied opinion helps
business p oduc ion wi h easy access o acili ies o ob ain loans om banks (nguyen & inh, 2020). in
gene al, he majo i y o public companies ob ain an unquali ied audi opinion (Minu i-Meza, 2021).
howe e , audi o s mus p o ide a business con inui y opinion i majo doub s a e ound ega ding busi-
ness con inui y. ype i o ype ii e o s may a ise due o mis akes made in exp essing opinions. he
audi o will lose he audi ee i he ype i e o is ha he audi o gi es he w ong going conce n opinion,
and he audi ee does no ail. howe e , i is iskie i a ype ii e o occu s—i he audi o ails o p o ide
a business con inui y opinion o he audi ee iling o bank up cy. li iga ion cos s and epu a ional dam-
age may a ise as a esul o his (ha dies e al., 2016).
3. Me hod
3.1. Bibliome ic analysis and li e a u e e iew
Bibliome ic analysis echniques we e used in his s udy. s a is ical examina ion o he quan i y o pub-
lica ions and ci a ions is a componen o bibliome ic analysis (Kuma e al., 2020). Bibliome ic analysis
is a popula me hod used o explo e and analyze in o ma ional da a o unco e he e olu ion o speci ic
ocus a eas (Don hu e al., 2021). Bibliome ics is used o ind esea ch ends on a pa icula opic ha
show esea ch s uc u es and gaps (Abbas & Mahsen Abdul ahman, 2023), and i s me hods can be
applied o assess esea ch pe o mance and pa e ns acco ding o au ho s, jou nals, coun ies, o ins i u-
ions (wei & Yang, 2015). we also apply he li e a u e e iew me hod o explo e he con en o audi
opinion a icles. A li e a u e e iew is an excellen way o unco e a ocus ha equi es mo e in-dep h
esea ch (snyde , 2019). A li e a u e e iew is e e ed o as seconda y esea ch. Mo e in o ma ion and
di e en iews o lack o consensus on a opic make a li e a u e e iew necessa y (Fe a i, 2015).
3.2. Da a selec ion
he ini ial s age in conduc ing his esea ch is selec ing da a and da a sou ces. his is he main hing o
do in bibliome ic esea ch o ind he needed ma e ial. his esea ch da a was a esea ch a icle ha
discusses audi opinions. he da a sou ces we use we e scopus and Dimension. scopus is a signi ican
sou ce o scien i ic publica ions ecognized as epu able indices. in addi ion, a icles wi h audi opinions
no indexed by scopus may also be wo h con ibu ing o, so we also use Dimension as a sou ce o
4 n. nu hiDAYAh e Al.
dynamic a icles. Dimension combined connec ed publica ion da a wi h a di e se esea ch ecosys em
and a sea ch channel o esea ch e e ence sou ces.
3.3. Da a sea ch c i e ia
in se ing da a c i e ia, we used he sea ch o keywo ds a he sou ce. An essen ial s ep in ga he ing
sou ces was choosing p ima y keywo ds (secina o e al., 2021). he da a sea ch c i e ia used in his
s udy a e;
a. he main keywo ds used in scopus sou ces we e (‘audi opinion,’ ‘quali ied opinion,’ o ‘unquali ied
opinion’ o ‘ad e se opinion’ o ‘disclaime opinion’ o ‘disclaime o opinion AnD (liMi - o (oA,
‘all’)) AnD (liMi - o (puBYeA , 2023) o liMi - o (puBYeA , 2022) o liMi - o (puBYeA , 2021) o
liMi - o (puBYeA , 2020) o liMi - o (puBYeA , 2019) o liMi - o (puBYeA , 2018) o liMi - o
(puBYeA , 2017) o liMi - o (puBYeA , 2016) o liMi - o (puBYeA , 2015) o liMi - o (puBYeA ,
2014) AnD (liMi - o (Doc Ype, ‘a ’)) AnD (liMi - o (suBJA eA, ‘spa k plugs’)) AnD (liMi - o
(lAnguAge, ‘english’)) AnD (liMi - o (s Ype,’j’)).
b. he keywo ds used in Dimension’s sea ch sou ces we e no much di e en : (‘Audi opinion,’ o
‘Quali ied opinion,’ o ‘unquali ied opinion,’ o ‘Ad e se opinion’ o ‘Disclaime opinion’ o
‘Disclaime o opinion,’ 2014 o 2015 o 2016 o 2017 o 2018 o 2019 o 2020 o 2021 o 2022 o
2023, 3501 Accoun ing, Audi ing and Accoun abili y, A icle).
3.4. Da a selec ion p ocess
Da a selec ion was also ca ied ou as a ollow-up o c i e ia p e iously selec ed au oma ically h ough
keywo ds bu i needed o be echecked manually by esea che s o assess he sui abili y o he equi ed
audi opinion c i e ia. Fo example, elimina ing duplica e da a, abs ac a ailabili y, and comple eness o
a icle con en , as well as he language used in w i ing and eading mo e ca e ully o a oid keywo d
yping e o s.
3.5. Tools used
he nex s ep was da a analysis h ough os iewe . os iewe could p esen maps o analysis esul s
using os mapping echniques and mul idimensional scale echniques (haida , 2023). some o he anal-
yses in os iewe include co-Au ho ship, F ac ional coun ing, co-occu ence, Documen -based ci a ion
Analysis, Bibliog aphic coupling Analysis based on Documen , ci ed e e ence-based co-ci a ion Analysis,
and c ea ion maps (sidiq, 2019). his s udy ocuseds on e m analysis, co-au ho ing analysis, ci a ion
analysis, and bibliog aphic me ging analysis. hen, we del ed in o he con en s o ou li e a u e e iew
a icle wi h da a coding, anno a ions, and isualiza ions.
3.6. Da a analysis p ocess
in gene al, his esea ch was ca ied ou wi h a h ee-s ep app oach as p oposed by an ield e al. (2003)
and adop ed by Ala awi e al. (2023), Alhossini e al. (2021), nguyen e al. (2020); i s ly sou ces a e iden-
i ied and ensu ed o es ablish he heme o ‘audi opinion’; secondly keywo ds we e used as sea ch
iden i ica ion c i e ia; hi dly, he sample a icle s udy was analyzed by eading i in ull. in de ail, he
wo k low o conduc ing esea ch began wi h sea ching o a icles abou audi opinions using sea ch
c i e ia: a icle documen s wi h he heme o audi opinions, limi a ions on he las en yea s, using busi-
ness and accoun ing a ea ca ego ies acco ding o he ange o disciplines co e ed, and (lu e al., 2022)
limi ed o a icles p esen ed in english. Fu he mo e, he selec ion o a icle documen s was collec ed
h ough manual checking, and he selec ed da a was hen analyzed bibliome ically. Fu he mo e, o
suppo he conclusions ob ained, u he analysis o he a icle’s con en has been conside ed mos
ele an o he indings o his s udy; a his s age, a manual e iew was ca ied ou by con aining
cogen Business & MAnAgeMen 5
in o ma ion abou desc ip i e in o ma ion, esea ch app oaches, and a gumen a ion o sample a icles.
he e is he p ism esea ch wo k low (scheme 1), which illus a es he selec ion phase p ocess o e iewed
a icles (Alhossini e al., 2021).
4. Resul s
4.1. Desc ip i e analysis
4.1.1. Publica ion ends
he publica ion end ega ding audi opinion esea ch has a ac ed much in e es in he obse a ion
pe iod o he las en yea s. Da a in his bibliome ic esea ch was ob ained om wo publica ion sou ces:
scopus and Dimension. he ends displayed om bo h sou ces ha e di e en end cha s, as shown in
g aph 1.
he blue g aph is a end g aph o audi opinion esea ch publica ions sou ced om scopus luc u-
a ed om 2014 o 2022. A signi ican su ge in scopus audi opinion esea ch publica ions was shown in
2020. he ed g aph is a end o audi opinion esea ch publica ions sou ced om he sou ce dimension.
he g aph shows ha audi opinion esea ch was conduc ed and published and will con inue o inc ease
un il 2022. As o 2023, an es ima ion s ill needs o be made in scopus sou ces o dimensions because
hey a e in he cu en yea . By seeing he di e ence be ween he wo g aphs, he g ow h o audi opin-
ion esea ch is s ill qui e popula and widely ca ied ou . howe e , audi opinion esea ch indexed in
scopus di e s om he g ow h o audi opinion esea ch, whe e i inc eases yea ly, especially in he las
i e yea s.
4.1.2. Co-occu ence analysis
co-occu ence analysis demons a es he ne wo k o e ms associa ed wi h audi opinions in abs ac s
and a icle i les. co-occu ence shows he ela ionship be ween he audi opinion and he e ms in he
examined a icle. Figu e 1 depic s ha he esul s o he co-occu ence analysis show ha he keywo d
Scheme 1. Resea ch wo k low p ism.
6 n. nu hiDAYAh e Al.
‘audi opinion’ in he p e ious s udy is mos o en associa ed wi h ‘audi quali y,’ ‘audi epo ,’ ‘local go -
e nmen ,’ ‘ inancial epo ing,’ ‘company’ anspa ency’ and ‘audi cos ’ hen he e a e also small do s indi-
ca ing e ms ha a e s ill no highligh ed in audi opinion esea ch, hese o he e ms can be seen in
mo e de ail in Figu e 1 below;
esea ch on audi opinions has been ca ied ou and is associa ed wi h many aspec s, o example,
by looking a he e ms in Figu e 1. in his case, he au ho illus a es ha many s udies on audi opin-
ions conduc ed so a a e mo e ela ed o inancial pe o mance epo ing, which is associa ed wi h
inancial s a emen s o audi quali y in he business wo ld.
Figu e 1. Co-occu ence wi h ne wo k isualiza ion.
G aph 1. scopus Publica ion ends and audi opinion Resea ch Dimensions.
cogen Business & MAnAgeMen 7
4.1.3. Te m co-occu ence
e m co-occu ence analysis also p o ides in o ma ion on he ne wo k o e ms in he analyzed a icle.
howe e , i was ca ied ou on he en i e ex o he a icle da a o o m a mapping o he con ained
e m ne wo k. in his analysis, we can also obse e he mos equen ly used e ms and e ms a ely used
o associa ed wi h audi opinion esea ch. he esul s o he e m co-occu ence analysis also show he
di ision o clus e s ha appea in audi opinion esea ch. De ails o he di ision o clus e s o med can
be seen in Figu e 2 below;
Figu e 2 abo e shows he ne wo k o med in he clus e di ision con ained explici ly in he connec-
ion e m ‘opinion.’ Fi e di e en clus e colo s a e displayed, namely ed, g een, blue, yellow, and pu ple.
emembe ha hese clus e s a e associa ed wi h he e m ‘opinion.’ he igu e shows h ee coun ies,
whe e audi opinion esea ch has been conduc ed. indonesia is included in he g een clus e ha mos
associa e audi opinions wi h inancial s a emen s, bu i does no link aud o inancial pe o mance.
ie nam is in he ed clus e . in his clus e , many audi opinions a e associa ed wi h going conce n audi
opinions. howe e , esea ch on audi opinions ela ed o egula o s s ill lacks. he blue clus e shows ha
audi opinion esea ch is also conduc ed in china. he yellow clus e indica es ha ‘quali y’ is mos
s ongly associa ed wi h he audi opinion, and he pu ple clus e is shown as he smalles clus e and
leas associa ed wi h he audi opinion wi h ‘gende .’
Al hough colo g oups indica e di e ences, he e may be a ela ionship be ween g oups. hen,
al hough only h ee coun ies a e men ioned in ela ion o he e m ‘opinion’ abo e, i does no mean
ha no o he coun ies examine audi opinions o he han hese h ee coun ies. i is jus ha he appli-
ca ion is ela i ely mino compa ed o he coun ies shown in Figu e 2. he analysis is also limi ed o
a icles ci ed a leas once, whe eas mos audi opinion a icles ha e no ci a ions.
4.1.4. Co-au ho ship analysis
esea ch on audi opinions has been conduc ed in se e al coun ies, and e en au ho s be ween coun-
ies ha e collabo a ed. he co-au ho ship analysis shown in Figu e 3 esul s om an analysis wi h coun-
y as he uni o analysis. we can see ha collabo a i e esea ch a icles on his audi opinion ha e been
conduc ed be ween indonesia and Aus alia, as well as be ween Aus alian au ho s and Ame ica and
hong Kong. in addi ion, Ame ican au ho s ha e also coope a ed wi h Jo danian au ho s, Jo dan has also
conduc ed audi opinion esea ch coope a ion wi h au ho s in saudi A abia, and saudi A abia has also
conduc ed collabo a i e audi opinion esea ch wi h he uni ed Kingdom. in his analysis, o he
Figu e 2. ‘opinion’ ne wo k isualiza ion connec ion.
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