id	sid	eid	entity	type
abr-157	1	1	microsoft	ORG
abr-157	1	2	157-copyedit-final.docx	CARDINAL
abr-157	1	3	2016	CARDINAL
abr-157	1	4	7	CARDINAL
abr-157	1	5	81-89	PERCENT
abr-157	1	6	shaowen hua la salle university	ORG
abr-157	1	7	zenghui liu western	PERSON
abr-157	1	8	washington university xiaojie	ORG
abr-157	1	9	christine sun california state university	ORG
abr-157	1	10	los angeles	GPE
abr-157	1	11	ji yu state university of new york	ORG
abr-157	7	1	deangelo 1981	PERSON
abr-157	8	1	sec	ORG
abr-157	8	2	1978	DATE
abr-157	8	3	aicpa 1978	DATE
abr-157	8	4	sec	ORG
abr-157	8	5	2000	DATE
abr-157	8	6	healy 2005	PERSON
abr-157	8	7	williams 2007	PERSON
abr-157	10	1	deangelo	PERSON
abr-157	10	2	1981	DATE
abr-157	10	3	chan	ORG
abr-157	10	4	1999	DATE
abr-157	10	5	subsequent years	DATE
abr-157	11	1	1991	DATE
abr-157	11	2	zero	CARDINAL
abr-157	12	1	1998	DATE
abr-157	13	1	1994	DATE
abr-157	13	2	82	CARDINAL
abr-157	16	1	simon	PERSON
abr-157	16	2	francis	PERSON
abr-157	16	3	1988	DATE
abr-157	16	4	greenberg	PERSON
abr-157	16	5	1990	DATE
abr-157	16	6	the initial year	DATE
abr-157	17	1	2009	DATE
abr-157	18	1	1994	DATE
abr-157	18	2	gregory	PERSON
abr-157	18	3	1996	DATE
abr-157	18	4	u.k.	GPE
abr-157	20	1	ettredge	PERSON
abr-157	20	2	greenberg	PERSON
abr-157	20	3	1990	DATE
abr-157	21	1	2006	DATE
abr-157	22	1	huang et al	PERSON
abr-157	22	2	2009	DATE
abr-157	22	3	4	CARDINAL
abr-157	23	1	casterella et al	PERSON
abr-157	24	1	2004	DATE
abr-157	29	1	1985	DATE
abr-157	30	1	two	CARDINAL
abr-157	36	1	ferguson	ORG
abr-157	36	2	2002	DATE
abr-157	36	3	casterella et al 2004	PERSON
abr-157	36	4	2006	DATE
abr-157	36	5	huang et al	PERSON
abr-157	36	6	2009	DATE
abr-157	36	7	two	CARDINAL
abr-157	36	8	initial-year	DATE
abr-157	37	1	21,255	CARDINAL
abr-157	37	2	the years 2000 to 2012	DATE
abr-157	41	1	section 2	LAW
abr-157	42	1	section 3	LAW
abr-157	42	2	section 4	LAW
abr-157	43	1	hua et al	PERSON
abr-157	43	2	83	DATE
abr-157	44	1	fiscal years 2000 to 2012	DATE
abr-157	46	1	4000-4999	CARDINAL
abr-157	46	2	6000-6999	CARDINAL
abr-157	47	1	21,225	CARDINAL
abr-157	48	1	ferguson	ORG
abr-157	48	2	2002	DATE
abr-157	48	3	francis 1984	DATE
abr-157	48	4	huang et al	PERSON
abr-157	48	5	2009	DATE
abr-157	51	1	#$%	MONEY
abr-157	54	1	#$%	MONEY
abr-157	56	1	#!$%	MONEY
abr-157	58	1	#	CARDINAL
abr-157	60	1	#$%	MONEY
abr-157	64	1	$	MONEY
abr-157	68	1	#$%	MONEY
abr-157	70	1	#"$%	MONEY
abr-157	73	1	#	MONEY
abr-157	75	1	#	CARDINAL
abr-157	78	1	#$%	MONEY
abr-157	81	1	$	MONEY
abr-157	84	1	$	MONEY
abr-157	87	1	$	MONEY
abr-157	93	1	#$!	MONEY
abr-157	98	1	thousands of dollars	MONEY
abr-157	98	2	abbott et al	ORG
abr-157	98	3	2003	DATE
abr-157	98	4	2004	DATE
abr-157	98	5	2003	DATE
abr-157	99	1	1	CARDINAL
abr-157	99	2	0	CARDINAL
abr-157	101	1	wang 2010	PERSON
abr-157	104	1	the labor hours	TIME
abr-157	105	1	the fiscal year	DATE
abr-157	110	1	84	CARDINAL
abr-157	111	1	their fiscal year	DATE
abr-157	111	2	december	DATE
abr-157	115	1	big4	PERSON
abr-157	115	2	arthur andersen	PERSON
abr-157	116	1	deloitte	ORG
abr-157	116	2	pwc	ORG
abr-157	116	3	kpmg	GPE
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abr-157	118	1	between fiscal year-end	DATE
abr-157	119	1	1	CARDINAL
abr-157	119	2	1	CARDINAL
abr-157	122	1	thousand dollars	MONEY
abr-157	122	2	thousand dollars	MONEY
abr-157	122	3	1	CARDINAL
abr-157	122	4	0	CARDINAL
abr-157	122	5	1	CARDINAL
abr-157	122	6	millions of dollars	MONEY
abr-157	122	7	1	CARDINAL
abr-157	122	8	fiscal year end	DATE
abr-157	122	9	december	DATE
abr-157	122	10	0	CARDINAL
abr-157	122	11	1	CARDINAL
abr-157	122	12	current year	DATE
abr-157	122	13	0	CARDINAL
abr-157	122	14	1	CARDINAL
abr-157	122	15	0	CARDINAL
abr-157	122	16	1	CARDINAL
abr-157	122	17	5	CARDINAL
abr-157	122	18	0	CARDINAL
abr-157	122	19	1	CARDINAL
abr-157	122	20	0	CARDINAL
abr-157	122	21	gcm	CARDINAL
abr-157	122	22	1	CARDINAL
abr-157	122	23	0	CARDINAL
abr-157	122	24	days	DATE
abr-157	122	25	fiscal year end	DATE
abr-157	122	26	hua et al	PERSON
abr-157	122	27	85	CARDINAL
abr-157	122	28	2	CARDINAL
abr-157	123	1	laudit	ORG
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abr-157	124	2	first	ORDINAL
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abr-157	126	1	74.2%	PERCENT
abr-157	126	2	74.1%	PERCENT
abr-157	128	1	-9.59%	PERCENT
abr-157	128	2	35.68%	PERCENT
abr-157	129	1	218.84%	PERCENT
abr-157	130	1	58.67%	PERCENT
abr-157	132	1	2	CARDINAL
abr-157	132	2	statics	PERSON
abr-157	132	3	21,225	CARDINAL
abr-157	132	4	25th	ORDINAL
abr-157	132	5	75th	ORDINAL
abr-157	132	6	1,640.02	CARDINAL
abr-157	132	7	3,391.94	CARDINAL
abr-157	132	8	199.67	CARDINAL
abr-157	132	9	1,616.00	CARDINAL
abr-157	132	10	6.39	CARDINAL
abr-157	132	11	5.29 7.38	CARDINAL
abr-157	132	12	0.07 0.00 0.26 0.00 0.00	QUANTITY
abr-157	132	13	0.28 0.00 0.44 0.00 1.00	QUANTITY
abr-157	132	14	5.60	CARDINAL
abr-157	132	15	3.99 7.24	CARDINAL
abr-157	132	16	0.44 0.45	MONEY
abr-157	132	17	0.24 0.76	CARDINAL
abr-157	132	18	0.74 1.00 0.44 0.00 1.00	QUANTITY
abr-157	132	19	0.03	CARDINAL
abr-157	132	20	0.48 -0.06 0.07	QUANTITY
abr-157	132	21	2.19	CARDINAL
abr-157	132	22	0.95 2.52	CARDINAL
abr-157	132	23	0.59	CARDINAL
abr-157	132	24	0.29 0.66	CARDINAL
abr-157	132	25	0.36	CARDINAL
abr-157	132	26	0.00 0.48 0.00 1.00	QUANTITY
abr-157	132	27	0.30 0.27 0.21 0.14 0.42	MONEY
abr-157	132	28	0.66	CARDINAL
abr-157	132	29	0.00 1.00	MONEY
abr-157	132	30	2.29 1.00	CARDINAL
abr-157	132	31	0.55	CARDINAL
abr-157	132	32	0.07	CARDINAL
abr-157	132	33	107.77	CARDINAL
abr-157	132	34	117.00	MONEY
abr-157	132	35	3	CARDINAL
abr-157	134	1	laudit	ORG
abr-157	135	1	0.10	CARDINAL
abr-157	136	1	86	CARDINAL
abr-157	136	2	0.10	CARDINAL
abr-157	137	1	1	CARDINAL
abr-157	138	1	4	CARDINAL
abr-157	139	1	first	ORDINAL
abr-157	141	1	1	CARDINAL
abr-157	144	1	87%	PERCENT
abr-157	146	1	two	CARDINAL
abr-157	149	1	hua et al	PERSON
abr-157	150	1	87	CARDINAL
abr-157	150	2	4	CARDINAL
abr-157	151	1	3.003	CARDINAL
abr-157	152	1	0.115 2.77 0.006	MONEY
abr-157	152	2	197.44 0.000 bm	QUANTITY
abr-157	153	1	14.11	MONEY
abr-157	155	1	0.937	CARDINAL
abr-157	155	2	+ 0.143 15.86	MONEY
abr-157	155	3	16.08 0.000 nseg	QUANTITY
abr-157	157	1	+ 0.001 15.78 0.000 n 21,225	MONEY
abr-157	157	2	0.87	CARDINAL
abr-157	157	3	sec	ORG
abr-157	157	4	1978	DATE
abr-157	158	1	aicpa 1978	DATE
abr-157	158	2	sec	ORG
abr-157	158	3	2000	DATE
abr-157	158	4	healy 2005	PERSON
abr-157	158	5	williams 2007	PERSON
abr-157	159	1	kanodia	PERSON
abr-157	159	2	1994	DATE
abr-157	160	1	the initial year	DATE
abr-157	164	1	first	ORDINAL
abr-157	166	1	88	CARDINAL
abr-157	166	2	abbott	GPE
abr-157	166	3	l.j.	GPE
abr-157	166	4	s. parker	PERSON
abr-157	166	5	g. f. peters	PERSON
abr-157	166	6	k. raghunandan	PERSON
abr-157	167	1	2003	DATE
abr-157	169	1	22	CARDINAL
abr-157	169	2	2	CARDINAL
abr-157	169	3	17	CARDINAL
abr-157	170	1	american institute of certified	ORG
abr-157	170	2	aicpa	ORG
abr-157	171	1	1978	DATE
abr-157	172	1	auditors=	GPE
abr-157	173	1	new york	GPE
abr-157	173	2	ny: aicpa	ORG
abr-157	174	1	butterworth	ORG
abr-157	174	2	s.	PERSON
abr-157	174	3	k. houghton.	PERSON
abr-157	175	1	1995	DATE
abr-157	177	1	journal of business finance	ORG
abr-157	177	2	22	CARDINAL
abr-157	177	3	3	CARDINAL
abr-157	177	4	323	CARDINAL
abr-157	178	1	chan	ORG
abr-157	178	2	1999	DATE
abr-157	179	1	two	CARDINAL
abr-157	180	1	16	CARDINAL
abr-157	180	2	4	CARDINAL
abr-157	180	3	609–42	DATE
abr-157	181	1	craswell, a.	PERSON
abr-157	181	2	j. francis.	PERSON
abr-157	181	3	1999	DATE
abr-157	183	1	74	CARDINAL
abr-157	183	2	2	CARDINAL
abr-157	183	3	201	CARDINAL
abr-157	183	4	casterella	PERSON
abr-157	183	5	j., j. francis	PERSON
abr-157	183	6	b. lewis	PERSON
abr-157	184	1	2004	DATE
abr-157	186	1	journal of practice &	ORG
abr-157	187	1	deangelo	PERSON
abr-157	187	2	l. e. 1981	PERSON
abr-157	189	1	3	CARDINAL
abr-157	189	2	2	CARDINAL
abr-157	189	3	113	CARDINAL
abr-157	190	1	1991	DATE
abr-157	192	1	journal of accounting and	ORG
abr-157	192	2	14	CARDINAL
abr-157	192	3	4): 347–74	DATE
abr-157	192	4	ettredge	PERSON
abr-157	192	5	m.	PERSON
abr-157	192	6	r. greenberg	PERSON
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abr-157	194	1	journal of accounting research	ORG
abr-157	194	2	28	CARDINAL
abr-157	194	3	1	CARDINAL
abr-157	194	4	198	CARDINAL
abr-157	195	1	ferguson	PERSON
abr-157	195	2	j.	PERSON
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abr-157	196	1	2002	DATE
abr-157	197	1	6	CARDINAL
abr-157	198	1	19	CARDINAL
abr-157	198	2	1	CARDINAL
abr-157	198	3	77	CARDINAL
abr-157	199	1	l. p.	PERSON
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abr-157	200	1	2004	DATE
abr-157	202	1	23	CARDINAL
abr-157	202	2	1	CARDINAL
abr-157	202	3	53-77	DATE
abr-157	203	1	francis	PERSON
abr-157	203	2	j. r. 1984	PERSON
abr-157	204	1	australian	NORP
abr-157	205	1	6	CARDINAL
abr-157	205	2	2):133	CARDINAL
abr-157	206	1	ghosh, a.	ORG
abr-157	206	2	s. lustgarten	PERSON
abr-157	207	1	2006	DATE
abr-157	209	1	23	CARDINAL
abr-157	209	2	2	CARDINAL
abr-157	209	3	333–368	DATE
abr-157	210	1	gregory, a.	ORG
abr-157	210	2	1996	DATE
abr-157	212	1	journal of business finance	ORG
abr-157	212	2	23	CARDINAL
abr-157	212	3	1	CARDINAL
abr-157	212	4	13-28	DATE
abr-157	213	1	healy	PERSON
abr-157	213	2	2005	DATE
abr-157	214	1	u.s.	GPE
abr-157	216	1	new york	GPE
abr-157	216	2	ny	GPE
abr-157	216	3	april 4	DATE
abr-157	216	4	2005	DATE
abr-157	217	1	huang	PERSON
abr-157	217	2	h.w.	GPE
abr-157	217	3	k. raghunandan	PERSON
abr-157	217	4	d. rama	PERSON
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abr-157	219	1	journal of practice &	ORG
abr-157	219	2	28(1	CARDINAL
abr-157	219	3	171	CARDINAL
abr-157	220	1	kanodia	ORG
abr-157	220	2	c. and a. mukherji,	PERSON
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abr-157	222	1	69	CARDINAL
abr-157	222	2	4	CARDINAL
abr-157	222	3	593	CARDINAL
abr-157	223	1	b. w.	PERSON
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abr-157	226	1	22	CARDINAL
abr-157	226	2	2):33-52	CARDINAL
abr-157	227	1	j.	PERSON
abr-157	228	1	1998	DATE
abr-157	230	1	3	CARDINAL
abr-157	230	2	4): 365–85	DATE
abr-157	231	1	palmrose	ORG
abr-157	231	2	1986	DATE
abr-157	233	1	journal of accounting	ORG
abr-157	233	2	24	CARDINAL
abr-157	233	3	1	CARDINAL
abr-157	233	4	97	CARDINAL
abr-157	234	1	g. whittington.	PERSON
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abr-157	237	1	journal of business finance	ORG
abr-157	237	2	21	CARDINAL
abr-157	237	3	1071-1095	CARDINAL
abr-157	238	1	poter	ORG
abr-157	238	2	m. 1985.	PERSON
abr-157	240	1	new york	GPE
abr-157	240	2	hua et al	PERSON
abr-157	240	3	89	CARDINAL
abr-157	240	4	ny	GPE
abr-157	241	1	reichelt	PERSON
abr-157	241	2	k. j.	PERSON
abr-157	241	3	d. wang	PERSON
abr-157	242	1	2010	DATE
abr-157	244	1	48	CARDINAL
abr-157	244	2	3	CARDINAL
abr-157	244	3	647	CARDINAL
abr-157	245	1	s.	PERSON
abr-157	245	2	s. whisenant	PERSON
abr-157	246	1	2009	DATE
abr-157	248	1	national university of singapore	ORG
abr-157	249	1	securities and exchange commission	ORG
abr-157	249	2	sec	ORG
abr-157	250	1	1978	DATE
abr-157	251	1	asr	ORG
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abr-157	252	1	washington	GPE
abr-157	252	2	dc	GPE
abr-157	253	1	securities and exchange commission	ORG
abr-157	253	2	sec	ORG
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abr-157	257	1	56	CARDINAL
abr-157	257	2	washington	GPE
abr-157	257	3	d.c	GPE
abr-157	258	1	sec	ORG
abr-157	258	2	simon	PERSON
abr-157	258	3	d.	NORP
abr-157	258	4	j. francis.	PERSON
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abr-157	260	1	63	CARDINAL
abr-157	260	2	2	CARDINAL
abr-157	260	3	255	CARDINAL
abr-157	260	4	williams	PERSON
abr-157	260	5	2007	DATE
abr-157	262	1	age (july 12	DATE
abr-157	263	1	http://	CARDINAL
abr-157	263	2	2193827	CARDINAL
abr-157	263	3	shaowen hua	ORG
abr-157	263	4	la salle university	ORG
abr-157	264	1	ph.d	NORP
abr-157	265	1	lebow college of business	ORG
abr-157	265	2	drexel university	ORG
abr-157	267	1	zenghui liu	PERSON
abr-157	267	2	western washington university	ORG
abr-157	268	1	ph.d	ORG
abr-157	268	2	drexel university	ORG
abr-157	270	1	xiaojie christine sun	PERSON
abr-157	270	2	california state university	ORG
abr-157	270	3	los angeles	GPE
abr-157	271	1	ph.d	ORG
abr-157	272	1	lebow college of business	ORG
abr-157	272	2	drexel university	ORG
abr-157	274	1	ji yu	PERSON
abr-157	274	2	state university of new york	ORG
abr-157	274	3	paltz	PERSON
abr-157	275	1	ph.d	NORP
abr-157	276	1	university of memphis	ORG