id	sid	eid	entity	type
abr-83	1	1	uafs advances	PERSON
abr-83	1	2	2012	CARDINAL
abr-83	1	3	lowrez	PERSON
abr-83	1	4	2012	DATE
abr-83	2	1	3	CARDINAL
abr-83	2	2	1	CARDINAL
abr-83	2	3	36	CARDINAL
abr-83	2	4	36	CARDINAL
abr-83	2	5	amelia baldwin	ORG
abr-83	2	6	university of arkansas	ORG
abr-83	2	7	fort smith	GPE
abr-83	2	8	carol brown	PERSON
abr-83	2	9	oregon state university accounting doctoral	ORG
abr-83	3	1	u.s.	GPE
abr-83	6	1	u.s.	GPE
abr-83	15	1	phd	PERSON
abr-83	16	1	u.s.	GPE
abr-83	22	1	1985	DATE
abr-83	22	2	1996	DATE
abr-83	22	3	everett	PERSON
abr-83	22	4	2004	DATE
abr-83	22	5	laksmana	PERSON
abr-83	22	6	2007	DATE
abr-83	23	1	1991	DATE
abr-83	24	1	fogarty	PERSON
abr-83	24	2	markarian	PERSON
abr-83	24	3	2007	DATE
abr-83	24	4	two	CARDINAL
abr-83	24	5	1995b	DATE
abr-83	24	6	fogarty, 1995)	ORG
abr-83	25	1	2008	DATE
abr-83	26	1	fogarty	ORG
abr-83	26	2	1993a	DATE
abr-83	26	3	1993b	DATE
abr-83	26	4	maranto	ORG
abr-83	26	5	1994	DATE
abr-83	26	6	fogarty	PERSON
abr-83	26	7	ruhl	PERSON
abr-83	26	8	1997	DATE
abr-83	26	9	2002	DATE
abr-83	26	10	seifert	PERSON
abr-83	26	11	guidry	PERSON
abr-83	26	12	2009	DATE
abr-83	28	1	80	CARDINAL
abr-83	28	2	two	CARDINAL
abr-83	28	3	america	GPE
abr-83	28	4	1997	DATE
abr-83	28	5	hasselback	ORG
abr-83	28	6	reinstein	PERSON
abr-83	28	7	1995a	DATE
abr-83	30	1	baldwin	PERSON
abr-83	30	2	2012	DATE
abr-83	31	1	3	CARDINAL
abr-83	31	2	1	CARDINAL
abr-83	31	3	36	CARDINAL
abr-83	31	4	37 fogarty	PERSON
abr-83	31	5	1993a	DATE
abr-83	34	1	maranto	ORG
abr-83	34	2	1994	DATE
abr-83	34	3	fogarty	PERSON
abr-83	34	4	ruhl	PERSON
abr-83	34	5	1997	DATE
abr-83	35	1	seifert	PERSON
abr-83	35	2	guidry	PERSON
abr-83	35	3	2009	DATE
abr-83	40	1	2002	DATE
abr-83	43	1	u.s.	GPE
abr-83	43	2	1987-2006	DATE
abr-83	44	1	hasselback's	ORG
abr-83	44	2	2007	DATE
abr-83	48	1	2007	DATE
abr-83	49	1	phd	PERSON
abr-83	49	2	2007	DATE
abr-83	51	1	africanamerican	NORP
abr-83	51	2	native american	NORP
abr-83	51	3	hispanic	NORP
abr-83	51	4	american	NORP
abr-83	52	1	phd	PERSON
abr-83	52	2	2007	DATE
abr-83	56	1	2007	DATE
abr-83	56	2	9.8%	PERCENT
abr-83	57	1	2007	DATE
abr-83	62	1	2007	DATE
abr-83	62	2	u.s.	GPE
abr-83	64	1	u.s.	GPE
abr-83	64	2	about 20%	PERCENT
abr-83	64	3	503	CARDINAL
abr-83	65	1	1	CARDINAL
abr-83	66	1	94	CARDINAL
abr-83	66	2	58	DATE
abr-83	66	3	62%	PERCENT
abr-83	67	1	an additional 16	CARDINAL
abr-83	67	2	17%	PERCENT
abr-83	68	1	about 10%	PERCENT
abr-83	68	2	9	CARDINAL
abr-83	69	1	only 11	CARDINAL
abr-83	69	2	12%	PERCENT
abr-83	69	3	arkansas	GPE
abr-83	69	4	colorado	GPE
abr-83	69	5	maryland	GPE
abr-83	69	6	michigan	GPE
abr-83	69	7	missouri	GPE
abr-83	69	8	baldwin	PERSON
abr-83	69	9	2012	DATE
abr-83	70	1	3	CARDINAL
abr-83	70	2	1	CARDINAL
abr-83	70	3	36	CARDINAL
abr-83	70	4	38	CARDINAL
abr-83	70	5	penn	ORG
abr-83	70	6	purdue	ORG
abr-83	70	7	stanford	ORG
abr-83	70	8	suny-buffalo	ORG
abr-83	71	1	three	CARDINAL
abr-83	71	2	purdue	ORG
abr-83	71	3	suny-buffalo	GPE
abr-83	71	4	less than one	CARDINAL
abr-83	72	1	california	GPE
abr-83	72	2	new york	GPE
abr-83	72	3	virginia	GPE
abr-83	72	4	texas	GPE
abr-83	73	1	1	CARDINAL
abr-83	73	2	2517	CARDINAL
abr-83	73	3	503	CARDINAL
abr-83	74	1	es ta te h	PERSON
abr-83	76	1	s ta te	PERSON
abr-83	76	2	34	CARDINAL
abr-83	76	3	8	CARDINAL
abr-83	76	4	minnesota	GPE
abr-83	76	5	14	CARDINAL
abr-83	76	6	2	CARDINAL
abr-83	77	1	16	CARDINAL
abr-83	77	2	ny	GPE
abr-83	77	3	8	CARDINAL
abr-83	77	4	16	CARDINAL
abr-83	77	5	4	CARDINAL
abr-83	77	6	50	CARDINAL
abr-83	77	7	tx	ORG
abr-83	77	8	23	CARDINAL
abr-83	77	9	25	CARDINAL
abr-83	77	10	13	CARDINAL
abr-83	77	11	nyu	ORG
abr-83	77	12	24	CARDINAL
abr-83	77	13	8	CARDINAL
abr-83	77	14	2	CARDINAL
abr-83	77	15	oklahoma	GPE
abr-83	77	16	21	CARDINAL
abr-83	77	17	5	CARDINAL
abr-83	77	18	10 oh 5	CARDINAL
abr-83	77	19	12	CARDINAL
abr-83	77	20	oregon	GPE
abr-83	77	21	5	CARDINAL
abr-83	77	22	chicago	GPE
abr-83	77	23	5	CARDINAL
abr-83	77	24	53	CARDINAL
abr-83	77	25	cincinnati	GPE
abr-83	77	26	13 oh 3	DATE
abr-83	77	27	10 oh 3	DATE
abr-83	77	28	26	CARDINAL
abr-83	77	29	7	CARDINAL
abr-83	77	30	22	CARDINAL
abr-83	77	31	6	CARDINAL
abr-83	77	32	19	CARDINAL
abr-83	77	33	24	CARDINAL
abr-83	77	34	3	CARDINAL
abr-83	77	35	20	CARDINAL
abr-83	77	36	25	CARDINAL
abr-83	77	37	8	CARDINAL
abr-83	77	38	2	CARDINAL
abr-83	77	39	6	CARDINAL
abr-83	77	40	ny	GPE
abr-83	77	41	florida	GPE
abr-83	77	42	8	CARDINAL
abr-83	77	43	27	CARDINAL
abr-83	77	44	34	CARDINAL
abr-83	77	45	ga	ORG
abr-83	77	46	6	CARDINAL
abr-83	77	47	tennessee	GPE
abr-83	77	48	40	CARDINAL
abr-83	77	49	8	CARDINAL
abr-83	77	50	georgia	GPE
abr-83	77	51	56	CARDINAL
abr-83	77	52	ga	ORG
abr-83	77	53	8	CARDINAL
abr-83	77	54	80	CARDINAL
abr-83	77	55	tx	ORG
abr-83	77	56	24	CARDINAL
abr-83	77	57	14	CARDINAL
abr-83	77	58	3	CARDINAL
abr-83	77	59	tx-arlin 19	ORG
abr-83	77	60	tx	ORG
abr-83	77	61	houston	GPE
abr-83	77	62	47	DATE
abr-83	77	63	tx	ORG
abr-83	77	64	15	CARDINAL
abr-83	77	65	tx-austin 60	ORG
abr-83	77	66	tx	ORG
abr-83	77	67	15	CARDINAL
abr-83	77	68	illinois	GPE
abr-83	77	69	51	CARDINAL
abr-83	77	70	15	CARDINAL
abr-83	77	71	39	DATE
abr-83	77	72	tx	ORG
abr-83	77	73	iowa	GPE
abr-83	77	74	24	CARDINAL
abr-83	77	75	ia	GPE
abr-83	77	76	2	CARDINAL
abr-83	77	77	6	CARDINAL
abr-83	77	78	4	CARDINAL
abr-83	77	79	union-ny 10	ORG
abr-83	77	80	kansas	GPE
abr-83	77	81	16	CARDINAL
abr-83	77	82	ks	GPE
abr-83	77	83	utah	GPE
abr-83	77	84	22	CARDINAL
abr-83	77	85	5	CARDINAL
abr-83	77	86	35 oh 8	DATE
abr-83	77	87	14	CARDINAL
abr-83	77	88	kentucky 58 ky	ORG
abr-83	77	89	7	CARDINAL
abr-83	77	90	1	CARDINAL
abr-83	77	91	36	CARDINAL
abr-83	77	92	8	CARDINAL
abr-83	77	93	15	CARDINAL
abr-83	77	94	7	CARDINAL
abr-83	77	95	21	CARDINAL
abr-83	77	96	wa	GPE
abr-83	77	97	9	CARDINAL
abr-83	77	98	mo 2	ORG
abr-83	77	99	8	CARDINAL
abr-83	77	100	50	CARDINAL
abr-83	77	101	wi	ORG
abr-83	82	1	u.s.	GPE
abr-83	82	2	puerto rico	GPE
abr-83	82	3	5.48%	PERCENT
abr-83	83	1	19	CARDINAL
abr-83	83	2	puerto rico	GPE
abr-83	83	3	the district of columbia	LOC
abr-83	83	4	2	CARDINAL
abr-83	83	5	thirteen	CARDINAL
abr-83	83	6	puerto rico	GPE
abr-83	84	1	two	CARDINAL
abr-83	84	2	rhode island	GPE
abr-83	84	3	new jersey	GPE
abr-83	85	1	four	CARDINAL
abr-83	85	2	michigan	GPE
abr-83	85	3	kansas	GPE
abr-83	85	4	colorado	GPE
abr-83	85	5	new mexico	GPE
abr-83	86	1	california	GPE
abr-83	86	2	new york	GPE
abr-83	86	3	pennsylvania	GPE
abr-83	86	4	illinois	GPE
abr-83	86	5	massachusetts	GPE
abr-83	86	6	ohio	GPE
abr-83	87	1	baldwin	PERSON
abr-83	87	2	2012	DATE
abr-83	88	1	3	CARDINAL
abr-83	88	2	1	CARDINAL
abr-83	88	3	36	CARDINAL
abr-83	88	4	2	CARDINAL
abr-83	89	1	2	CARDINAL
abr-83	89	2	puerto	GPE
abr-83	89	3	2 2 100.00%	PERCENT
abr-83	89	4	delaware	GPE
abr-83	89	5	28.57%	PERCENT
abr-83	90	1	19	CARDINAL
abr-83	90	2	23 17.39%	PERCENT
abr-83	90	3	south carolina	GPE
abr-83	90	4	32	CARDINAL
abr-83	90	5	37 13.51%	PERCENT
abr-83	90	6	kansas	GPE
abr-83	90	7	13.04%	PERCENT
abr-83	90	8	mississippi	GPE
abr-83	90	9	41 12.20%	PERCENT
abr-83	90	10	rhode island	GPE
abr-83	90	11	11.76%	PERCENT
abr-83	90	12	florida	GPE
abr-83	90	13	11.11%	PERCENT
abr-83	90	14	maryland	GPE
abr-83	90	15	10.34%	PERCENT
abr-83	90	16	georgia	GPE
abr-83	90	17	72	DATE
abr-83	90	18	8 80 10.00%	PERCENT
abr-83	90	19	103	CARDINAL
abr-83	90	20	9.65%	PERCENT
abr-83	90	21	kentucky	GPE
abr-83	90	22	37 3	DATE
abr-83	90	23	7.50%	PERCENT
abr-83	90	24	virginia	GPE
abr-83	90	25	6 89 6.74%	PERCENT
abr-83	90	26	virginia	GPE
abr-83	90	27	14 1 15	DATE
abr-83	90	28	6.67%	PERCENT
abr-83	90	29	texas	GPE
abr-83	90	30	215	CARDINAL
abr-83	90	31	6.11%	PERCENT
abr-83	90	32	colorado	GPE
abr-83	90	33	5.88%	PERCENT
abr-83	90	34	mexico	GPE
abr-83	90	35	16 1	CARDINAL
abr-83	90	36	17 5.88%	PERCENT
abr-83	90	37	michigan	GPE
abr-83	90	38	67 4	PERCENT
abr-83	90	39	5.63%	PERCENT
abr-83	90	40	5.56%	PERCENT
abr-83	90	41	2,398	CARDINAL
abr-83	90	42	5.48%	PERCENT
abr-83	90	43	3	CARDINAL
abr-83	90	44	georgia	GPE
abr-83	90	45	3 67%	PERCENT
abr-83	90	46	wisconsin	GPE
abr-83	90	47	66 21%	PERCENT
abr-83	90	48	10 60%	PERCENT
abr-83	90	49	30 20%	PERCENT
abr-83	90	50	florida	GPE
abr-83	90	51	2 50%	PERCENT
abr-83	90	52	oregon	GPE
abr-83	90	53	25 20%	PERCENT
abr-83	90	54	17 47%	PERCENT
abr-83	90	55	iowa	GPE
abr-83	90	56	31 19%	PERCENT
abr-83	90	57	32 47%	PERCENT
abr-83	90	58	boston	GPE
abr-83	90	59	32 19%	PERCENT
abr-83	90	60	28 43%	PERCENT
abr-83	90	61	maryland	GPE
abr-83	90	62	32 19%	PERCENT
abr-83	90	63	17 41%	PERCENT
abr-83	90	64	60 18%	PERCENT
abr-83	90	65	8 38%	PERCENT
abr-83	90	66	florida	GPE
abr-83	90	67	44 18%	PERCENT
abr-83	90	68	suny-buffalo	ORG
abr-83	90	69	19 37%	PERCENT
abr-83	90	70	39 18%	PERCENT
abr-83	90	71	27 33%	PERCENT
abr-83	90	72	chicago	GPE
abr-83	90	73	34 18%	PERCENT
abr-83	90	74	37 32%	PERCENT
abr-83	90	75	cal	ORG
abr-83	90	76	34 18%	PERCENT
abr-83	90	77	16 31%	PERCENT
abr-83	90	78	29 17%	PERCENT
abr-83	90	79	florida	GPE
abr-83	90	80	atlantic	GPE
abr-83	90	81	10 30%	PERCENT
abr-83	90	82	arkansas	GPE
abr-83	90	83	42 17%	PERCENT
abr-83	91	1	22 27%	PERCENT
abr-83	91	2	drexel	ORG
abr-83	91	3	17%	PERCENT
abr-83	91	4	kansas	GPE
abr-83	91	5	22 27%	PERCENT
abr-83	91	6	6 17%	PERCENT
abr-83	91	7	26 27%	PERCENT
abr-83	91	8	19 16%	PERCENT
abr-83	91	9	illinois	GPE
abr-83	91	10	27 26%	PERCENT
abr-83	91	11	texas	GPE
abr-83	91	12	70 16%	PERCENT
abr-83	91	13	illinois	GPE
abr-83	91	14	66 24%	PERCENT
abr-83	91	15	32 16%	PERCENT
abr-83	91	16	harvard	ORG
abr-83	91	17	17 24%	PERCENT
abr-83	91	18	cleveland	GPE
abr-83	91	19	13 15%	PERCENT
abr-83	91	20	stanford	ORG
abr-83	91	21	34 24%	PERCENT
abr-83	91	22	26 15%	PERCENT
abr-83	91	23	washington	GPE
abr-83	91	24	48 23%	PERCENT
abr-83	91	25	nebraska	GPE
abr-83	91	26	59 15%	PERCENT
abr-83	91	27	colorado	GPE
abr-83	91	28	35 23%	PERCENT
abr-83	91	29	ohio	GPE
abr-83	91	30	48 15%	PERCENT
abr-83	91	31	18 22%	PERCENT
abr-83	91	32	42 14%	PERCENT
abr-83	91	33	texas	GPE
abr-83	91	34	dallas	GPE
abr-83	91	35	9 22%	PERCENT
abr-83	91	36	approximately 15%	PERCENT
abr-83	91	37	3	CARDINAL
abr-83	92	1	four	CARDINAL
abr-83	92	2	at least 20	CARDINAL
abr-83	92	3	over 30%	PERCENT
abr-83	93	1	berkeley	GPE
abr-83	93	2	purdue	GPE
abr-83	93	3	minnesota	GPE
abr-83	93	4	nyu	ORG
abr-83	94	1	11	CARDINAL
abr-83	94	2	at least 20	CARDINAL
abr-83	94	3	over 20%	PERCENT
abr-83	95	1	kansas	GPE
abr-83	95	2	pennsylvania	GPE
abr-83	95	3	illinois	GPE
abr-83	95	4	stanford	GPE
abr-83	95	5	washington	GPE
abr-83	95	6	colorado	GPE
abr-83	95	7	illinois	GPE
abr-83	95	8	wisconsin	GPE
abr-83	95	9	baruch	GPE
abr-83	95	10	iowa	GPE
abr-83	97	1	baldwin	PERSON
abr-83	97	2	2012	DATE
abr-83	98	1	3	CARDINAL
abr-83	98	2	1	CARDINAL
abr-83	98	3	36	CARDINAL
abr-83	100	1	cho et al	PERSON
abr-83	101	1	2008	DATE
abr-83	101	2	chinese	NORP
abr-83	101	3	the american accounting association	ORG
abr-83	101	4	recent years	DATE
abr-83	101	5	over 25%	PERCENT
abr-83	101	6	2002-2004	DATE
abr-83	101	7	chinese	NORP
abr-83	104	1	u.s.	GPE
abr-83	105	1	u.s.	GPE
abr-83	112	1	fogarty et al.	PERSON
abr-83	112	2	2011	DATE
abr-83	115	1	2007	DATE
abr-83	117	1	1 to 20 years	DATE
abr-83	120	1	u.s.	GPE
abr-83	124	1	u.s.	GPE
abr-83	126	1	u.s.	GPE
abr-83	130	1	2003	DATE
abr-83	131	1	the doctoral faculty commission	ORG
abr-83	131	2	aacsb international's	ORG
abr-83	132	1	tampa	GPE
abr-83	132	2	florida	GPE
abr-83	134	1	2009	DATE
abr-83	137	1	brown	PERSON
abr-83	137	2	l. 1996	ORG
abr-83	138	1	phd	PERSON
abr-83	139	1	21(7/8	CARDINAL
abr-83	139	2	723	CARDINAL
abr-83	140	1	l., & garner	ORG
abr-83	140	2	j. 1985.	ORG
abr-83	142	1	262	CARDINAL
abr-83	143	1	baldwin	PERSON
abr-83	143	2	2012	DATE
abr-83	144	1	3	CARDINAL
abr-83	144	2	1	CARDINAL
abr-83	144	3	36	CARDINAL
abr-83	144	4	l., & laksmana	ORG
abr-83	144	5	i. 2007	PERSON
abr-83	145	1	ph.d	ORG
abr-83	147	1	29(3	CARDINAL
abr-83	147	2	285	CARDINAL
abr-83	148	1	r., & roberts	ORG
abr-83	148	2	s. 2008	PERSON
abr-83	149	1	chinese	NORP
abr-83	149	2	us	GPE
abr-83	149	3	phd	PERSON
abr-83	150	1	19(2	CARDINAL
abr-83	150	2	199	CARDINAL
abr-83	151	1	everett	PERSON
abr-83	151	2	j.	PERSON
abr-83	151	3	b., & stoltzfus	ORG
abr-83	151	4	r. 2004	PERSON
abr-83	153	1	journal of accounting education	ORG
abr-83	153	2	22(3	CARDINAL
abr-83	153	3	229	CARDINAL
abr-83	154	1	fogarty	ORG
abr-83	154	2	1995	DATE
abr-83	156	1	1	CARDINAL
abr-83	156	2	1-22	CARDINAL
abr-83	157	1	fogarty	ORG
abr-83	157	2	t., & markarian	ORG
abr-83	157	3	2007	DATE
abr-83	159	1	22(2	CARDINAL
abr-83	159	2	137	CARDINAL
abr-83	160	1	fogarty	ORG
abr-83	160	2	t., & ruhl	ORG
abr-83	160	3	j. 1997	ORG
abr-83	162	1	28	CARDINAL
abr-83	163	1	fogarty	ORG
abr-83	163	2	t., & saftner	ORG
abr-83	163	3	d. 1993a	ORG
abr-83	165	1	2(2	CARDINAL
abr-83	165	2	93-100	CARDINAL
abr-83	166	1	fogarty	ORG
abr-83	166	2	t., & saftner	ORG
abr-83	166	3	d. 1993b	ORG
abr-83	168	1	34(4	CARDINAL
abr-83	168	2	427	CARDINAL
abr-83	169	1	fogarty	ORG
abr-83	169	2	t., saftner	ORG
abr-83	169	3	d., & hasselback	ORG
abr-83	169	4	j. 2011	ORG
abr-83	171	1	29	CARDINAL
abr-83	171	2	2-3	DATE
abr-83	171	3	89	CARDINAL
abr-83	172	1	hasselback	ORG
abr-83	172	2	j. 2007	GPE
abr-83	175	1	pdf	ORG
abr-83	176	1	hasselback	ORG
abr-83	176	2	j., & reinstein,	ORG
abr-83	178	1	10(2	DATE
abr-83	178	2	269	CARDINAL
abr-83	179	1	hasselback	ORG
abr-83	179	2	j., & reinstein	ORG
abr-83	181	1	13(1	CARDINAL
abr-83	181	2	61-86	DATE
abr-83	182	1	maranto	ORG
abr-83	182	2	1994	DATE
abr-83	184	1	10(2	DATE
abr-83	184	2	387	CARDINAL
abr-83	185	1	mittermaier	DATE
abr-83	185	2	1991	DATE
abr-83	187	1	6	CARDINAL
abr-83	187	2	2	CARDINAL
abr-83	187	3	221	CARDINAL
abr-83	189	1	2007	DATE
abr-83	192	1	w.	PERSON
abr-83	192	2	seifert	PERSON
abr-83	192	3	d., & guidry	ORG
abr-83	192	4	r. 2009	PERSON
abr-83	194	1	10	CARDINAL
abr-83	194	2	103	CARDINAL
abr-83	195	1	w., & hall	ORG
abr-83	197	1	20	CARDINAL
abr-83	197	2	1	CARDINAL
abr-83	197	3	1-27	CARDINAL
abr-83	198	1	f. 2008	PERSON
abr-83	199	1	phd programs	PERSON
abr-83	200	1	83	CARDINAL
abr-83	200	2	6	CARDINAL
abr-83	200	3	339	CARDINAL
abr-83	201	1	amelia baldwin	PERSON
abr-83	201	2	neal pendergraft	ORG
abr-83	201	3	the university of arkansas fort smith	ORG
abr-83	202	1	ph.d	ORG
abr-83	203	1	accounting &	ORG
abr-83	203	2	virginia	GPE
abr-83	205	1	british	NORP
abr-83	205	2	european accounting review	ORG
abr-83	205	3	international journal of accounting	ORG
abr-83	205	4	baldwin	PERSON
abr-83	205	5	2012	DATE
abr-83	206	1	3	CARDINAL
abr-83	206	2	1	CARDINAL
abr-83	206	3	36	CARDINAL
abr-83	207	1	carol brown	PERSON
abr-83	207	2	dean	PERSON
abr-83	207	3	oregon	GPE
abr-83	208	1	ph.d	ORG
abr-83	209	1	oregon	GPE
abr-83	211	1	finance & management	ORG