id	sid	tid	token	lemma	pos
abr-157	1	1	microsoft	microsoft	PROPN
abr-157	1	2	word	word	NOUN
abr-157	1	3	157-copyedit-final.docx	157-copyedit-final.docx	NUM
abr-157	1	4	http://journals.sfu.ca/abr	http://journals.sfu.ca/abr	ADJ
abr-157	1	5	advances	advance	NOUN
abr-157	1	6	in	in	ADP
abr-157	1	7	business	business	NOUN
abr-157	1	8	research	research	NOUN
abr-157	1	9	2016	2016	NUM
abr-157	1	10	,	,	PUNCT
abr-157	1	11	volume	volume	NOUN
abr-157	1	12	7	7	NUM
abr-157	1	13	,	,	PUNCT
abr-157	1	14	pages	page	NOUN
abr-157	1	15	81	81	NUM
abr-157	1	16	-	-	SYM
abr-157	1	17	89	89	NUM
abr-157	1	18	81	81	NUM
abr-157	1	19	auditor	auditor	NOUN
abr-157	1	20	bargaining	bargaining	NOUN
abr-157	1	21	power	power	NOUN
abr-157	1	22	and	and	CCONJ
abr-157	1	23	audit	audit	NOUN
abr-157	1	24	fee	fee	NOUN
abr-157	1	25	lowballing	lowball	VERB
abr-157	1	26	shaowen	shaowen	PROPN
abr-157	1	27	hua	hua	PROPN
abr-157	1	28	la	la	PROPN
abr-157	1	29	salle	salle	PROPN
abr-157	1	30	university	university	PROPN
abr-157	1	31	zenghui	zenghui	PROPN
abr-157	1	32	liu	liu	PROPN
abr-157	1	33	western	western	PROPN
abr-157	1	34	washington	washington	PROPN
abr-157	1	35	university	university	PROPN
abr-157	1	36	xiaojie	xiaojie	PROPN
abr-157	1	37	christine	christine	PROPN
abr-157	1	38	sun	sun	PROPN
abr-157	1	39	california	california	PROPN
abr-157	1	40	state	state	PROPN
abr-157	1	41	university	university	PROPN
abr-157	1	42	,	,	PUNCT
abr-157	1	43	los	los	PROPN
abr-157	1	44	angeles	angeles	PROPN
abr-157	1	45	ji	ji	PROPN
abr-157	1	46	yu	yu	PROPN
abr-157	1	47	state	state	PROPN
abr-157	1	48	university	university	PROPN
abr-157	1	49	of	of	ADP
abr-157	1	50	new	new	PROPN
abr-157	1	51	york	york	PROPN
abr-157	1	52	at	at	ADP
abr-157	1	53	new	new	PROPN
abr-157	1	54	paltz	paltz	PROPN
abr-157	1	55	incoming	incoming	ADJ
abr-157	1	56	auditors	auditor	NOUN
abr-157	1	57	usually	usually	ADV
abr-157	1	58	charge	charge	VERB
abr-157	1	59	fewer	few	ADJ
abr-157	1	60	audit	audit	NOUN
abr-157	1	61	fees	fee	NOUN
abr-157	1	62	to	to	PART
abr-157	1	63	obtain	obtain	VERB
abr-157	1	64	the	the	DET
abr-157	1	65	client	client	NOUN
abr-157	1	66	(	(	PUNCT
abr-157	1	67	i.e.	i.e.	X
abr-157	1	68	,	,	PUNCT
abr-157	1	69	audit	audit	NOUN
abr-157	1	70	fee	fee	NOUN
abr-157	1	71	lowballing	lowballing	NOUN
abr-157	1	72	)	)	PUNCT
abr-157	1	73	.	.	PUNCT
abr-157	2	1	prior	prior	ADJ
abr-157	2	2	research	research	NOUN
abr-157	2	3	shows	show	VERB
abr-157	2	4	that	that	SCONJ
abr-157	2	5	industry	industry	NOUN
abr-157	2	6	expert	expert	NOUN
abr-157	2	7	auditors	auditor	NOUN
abr-157	2	8	have	have	VERB
abr-157	2	9	better	well	ADJ
abr-157	2	10	expertise	expertise	NOUN
abr-157	2	11	and	and	CCONJ
abr-157	2	12	resources	resource	NOUN
abr-157	2	13	to	to	PART
abr-157	2	14	perform	perform	VERB
abr-157	2	15	a	a	DET
abr-157	2	16	higher	high	ADJ
abr-157	2	17	quality	quality	NOUN
abr-157	2	18	audit	audit	NOUN
abr-157	2	19	than	than	ADP
abr-157	2	20	non	non	ADJ
abr-157	2	21	-	-	ADJ
abr-157	2	22	expert	expert	ADJ
abr-157	2	23	auditors	auditor	NOUN
abr-157	2	24	.	.	PUNCT
abr-157	3	1	consistent	consistent	ADJ
abr-157	3	2	with	with	ADP
abr-157	3	3	this	this	DET
abr-157	3	4	literature	literature	NOUN
abr-157	3	5	,	,	PUNCT
abr-157	3	6	we	we	PRON
abr-157	3	7	predict	predict	VERB
abr-157	3	8	and	and	CCONJ
abr-157	3	9	find	find	VERB
abr-157	3	10	empirical	empirical	ADJ
abr-157	3	11	evidence	evidence	NOUN
abr-157	3	12	that	that	SCONJ
abr-157	3	13	the	the	DET
abr-157	3	14	magnitude	magnitude	NOUN
abr-157	3	15	of	of	ADP
abr-157	3	16	lowballing	lowballing	NOUN
abr-157	3	17	will	will	AUX
abr-157	3	18	be	be	AUX
abr-157	3	19	significantly	significantly	ADV
abr-157	3	20	smaller	small	ADJ
abr-157	3	21	for	for	ADP
abr-157	3	22	industry	industry	NOUN
abr-157	3	23	expert	expert	NOUN
abr-157	3	24	auditors	auditor	NOUN
abr-157	3	25	compared	compare	VERB
abr-157	3	26	with	with	ADP
abr-157	3	27	non	non	ADJ
abr-157	3	28	-	-	ADJ
abr-157	3	29	expert	expert	ADJ
abr-157	3	30	auditors	auditor	NOUN
abr-157	3	31	.	.	PUNCT
abr-157	4	1	this	this	DET
abr-157	4	2	result	result	NOUN
abr-157	4	3	adds	add	VERB
abr-157	4	4	new	new	ADJ
abr-157	4	5	evidence	evidence	NOUN
abr-157	4	6	of	of	ADP
abr-157	4	7	the	the	DET
abr-157	4	8	impact	impact	NOUN
abr-157	4	9	of	of	ADP
abr-157	4	10	auditors	auditor	NOUN
abr-157	4	11	’	’	PART
abr-157	4	12	bargaining	bargaining	NOUN
abr-157	4	13	power	power	NOUN
abr-157	4	14	to	to	ADP
abr-157	4	15	the	the	DET
abr-157	4	16	audit	audit	NOUN
abr-157	4	17	fee	fee	NOUN
abr-157	4	18	lowballing	lowball	VERB
abr-157	4	19	literature	literature	NOUN
abr-157	4	20	.	.	PUNCT
abr-157	5	1	keywords	keyword	NOUN
abr-157	5	2	:	:	PUNCT
abr-157	5	3	audit	audit	NOUN
abr-157	5	4	fees	fee	NOUN
abr-157	5	5	,	,	PUNCT
abr-157	5	6	lowballing	lowballing	ADJ
abr-157	5	7	,	,	PUNCT
abr-157	5	8	bargaining	bargaining	NOUN
abr-157	5	9	power	power	NOUN
abr-157	5	10	,	,	PUNCT
abr-157	5	11	industry	industry	NOUN
abr-157	5	12	expert	expert	NOUN
abr-157	5	13	auditor	auditor	NOUN
abr-157	5	14	introduction	introduction	NOUN
abr-157	5	15	this	this	DET
abr-157	5	16	paper	paper	NOUN
abr-157	5	17	investigates	investigate	VERB
abr-157	5	18	the	the	DET
abr-157	5	19	cross	cross	ADJ
abr-157	5	20	-	-	ADJ
abr-157	5	21	sectional	sectional	ADJ
abr-157	5	22	variances	variance	NOUN
abr-157	5	23	regarding	regard	VERB
abr-157	5	24	the	the	DET
abr-157	5	25	audit	audit	NOUN
abr-157	5	26	fee	fee	NOUN
abr-157	5	27	lowballing	lowballing	ADJ
abr-157	5	28	effect	effect	NOUN
abr-157	5	29	.	.	PUNCT
abr-157	6	1	specifically	specifically	ADV
abr-157	6	2	,	,	PUNCT
abr-157	6	3	a	a	DET
abr-157	6	4	study	study	NOUN
abr-157	6	5	is	be	AUX
abr-157	6	6	conducted	conduct	VERB
abr-157	6	7	on	on	ADP
abr-157	6	8	whether	whether	SCONJ
abr-157	6	9	the	the	DET
abr-157	6	10	magnitude	magnitude	NOUN
abr-157	6	11	of	of	ADP
abr-157	6	12	the	the	DET
abr-157	6	13	lowballing	lowballing	ADJ
abr-157	6	14	effect	effect	NOUN
abr-157	6	15	varies	vary	VERB
abr-157	6	16	when	when	SCONJ
abr-157	6	17	levels	level	NOUN
abr-157	6	18	of	of	ADP
abr-157	6	19	auditor	auditor	NOUN
abr-157	6	20	bargaining	bargaining	NOUN
abr-157	6	21	power	power	NOUN
abr-157	6	22	change	change	NOUN
abr-157	6	23	.	.	PUNCT
abr-157	7	1	the	the	DET
abr-157	7	2	audit	audit	NOUN
abr-157	7	3	fee	fee	NOUN
abr-157	7	4	lowballing	lowballing	NOUN
abr-157	7	5	refers	refer	VERB
abr-157	7	6	to	to	ADP
abr-157	7	7	the	the	DET
abr-157	7	8	practice	practice	NOUN
abr-157	7	9	whereby	whereby	SCONJ
abr-157	7	10	auditors	auditor	NOUN
abr-157	7	11	charge	charge	VERB
abr-157	7	12	lower	low	ADJ
abr-157	7	13	audit	audit	NOUN
abr-157	7	14	fees	fee	NOUN
abr-157	7	15	for	for	ADP
abr-157	7	16	initial	initial	ADJ
abr-157	7	17	audit	audit	NOUN
abr-157	7	18	engagements	engagement	NOUN
abr-157	7	19	(	(	PUNCT
abr-157	7	20	deangelo	deangelo	PROPN
abr-157	7	21	1981	1981	NUM
abr-157	7	22	)	)	PUNCT
abr-157	7	23	.	.	PUNCT
abr-157	8	1	regulators	regulator	NOUN
abr-157	8	2	and	and	CCONJ
abr-157	8	3	legislators	legislator	NOUN
abr-157	8	4	have	have	AUX
abr-157	8	5	expressed	express	VERB
abr-157	8	6	concerns	concern	NOUN
abr-157	8	7	that	that	SCONJ
abr-157	8	8	the	the	DET
abr-157	8	9	lowballing	lowballing	ADJ
abr-157	8	10	practice	practice	NOUN
abr-157	8	11	could	could	AUX
abr-157	8	12	impair	impair	VERB
abr-157	8	13	auditor	auditor	NOUN
abr-157	8	14	independence	independence	NOUN
abr-157	8	15	,	,	PUNCT
abr-157	8	16	and	and	CCONJ
abr-157	8	17	therefore	therefore	ADV
abr-157	8	18	,	,	PUNCT
abr-157	8	19	decrease	decrease	VERB
abr-157	8	20	audit	audit	NOUN
abr-157	8	21	quality	quality	NOUN
abr-157	8	22	(	(	PUNCT
abr-157	8	23	securities	security	NOUN
abr-157	8	24	and	and	CCONJ
abr-157	8	25	exchange	exchange	PROPN
abr-157	8	26	commission	commission	PROPN
abr-157	8	27	(	(	PUNCT
abr-157	8	28	sec	sec	PROPN
abr-157	8	29	)	)	PUNCT
abr-157	8	30	1978	1978	NUM
abr-157	8	31	;	;	PUNCT
abr-157	8	32	aicpa	aicpa	VERB
abr-157	8	33	1978	1978	NUM
abr-157	8	34	;	;	PUNCT
abr-157	8	35	sec	sec	PROPN
abr-157	8	36	2000	2000	NUM
abr-157	8	37	;	;	PUNCT
abr-157	8	38	healy	healy	PROPN
abr-157	8	39	2005	2005	NUM
abr-157	8	40	;	;	PUNCT
abr-157	8	41	williams	williams	PROPN
abr-157	8	42	2007	2007	NUM
abr-157	8	43	)	)	PUNCT
abr-157	8	44	.	.	PUNCT
abr-157	9	1	to	to	PART
abr-157	9	2	address	address	VERB
abr-157	9	3	these	these	DET
abr-157	9	4	concerns	concern	NOUN
abr-157	9	5	,	,	PUNCT
abr-157	9	6	several	several	ADJ
abr-157	9	7	researchers	researcher	NOUN
abr-157	9	8	use	use	VERB
abr-157	9	9	an	an	DET
abr-157	9	10	analytical	analytical	ADJ
abr-157	9	11	model	model	NOUN
abr-157	9	12	to	to	PART
abr-157	9	13	examine	examine	VERB
abr-157	9	14	lowballing	lowballing	NOUN
abr-157	9	15	and	and	CCONJ
abr-157	9	16	its	its	PRON
abr-157	9	17	effect	effect	NOUN
abr-157	9	18	on	on	ADP
abr-157	9	19	auditor	auditor	NOUN
abr-157	9	20	independence	independence	NOUN
abr-157	9	21	.	.	PUNCT
abr-157	10	1	for	for	ADP
abr-157	10	2	example	example	NOUN
abr-157	10	3	,	,	PUNCT
abr-157	10	4	deangelo	deangelo	PROPN
abr-157	10	5	(	(	PUNCT
abr-157	10	6	1981	1981	NUM
abr-157	10	7	)	)	PUNCT
abr-157	10	8	and	and	CCONJ
abr-157	10	9	chan	chan	PROPN
abr-157	10	10	(	(	PUNCT
abr-157	10	11	1999	1999	NUM
abr-157	10	12	)	)	PUNCT
abr-157	10	13	argue	argue	VERB
abr-157	10	14	that	that	SCONJ
abr-157	10	15	the	the	DET
abr-157	10	16	technology	technology	NOUN
abr-157	10	17	advantage	advantage	NOUN
abr-157	10	18	and	and	CCONJ
abr-157	10	19	transaction	transaction	NOUN
abr-157	10	20	costs	cost	NOUN
abr-157	10	21	allow	allow	VERB
abr-157	10	22	the	the	DET
abr-157	10	23	incumbent	incumbent	ADJ
abr-157	10	24	auditors	auditor	NOUN
abr-157	10	25	to	to	PART
abr-157	10	26	keep	keep	VERB
abr-157	10	27	their	their	PRON
abr-157	10	28	clients	client	NOUN
abr-157	10	29	,	,	PUNCT
abr-157	10	30	and	and	CCONJ
abr-157	10	31	therefore	therefore	ADV
abr-157	10	32	,	,	PUNCT
abr-157	10	33	auditors	auditor	NOUN
abr-157	10	34	are	be	AUX
abr-157	10	35	able	able	ADJ
abr-157	10	36	to	to	PART
abr-157	10	37	charge	charge	VERB
abr-157	10	38	higher	high	ADJ
abr-157	10	39	audit	audit	NOUN
abr-157	10	40	fees	fee	NOUN
abr-157	10	41	in	in	ADP
abr-157	10	42	subsequent	subsequent	ADJ
abr-157	10	43	years	year	NOUN
abr-157	10	44	(	(	PUNCT
abr-157	10	45	quasi	quasi	NOUN
abr-157	10	46	-	-	NOUN
abr-157	10	47	rents	rent	NOUN
abr-157	10	48	)	)	PUNCT
abr-157	10	49	.	.	PUNCT
abr-157	11	1	dye	dye	NOUN
abr-157	11	2	(	(	PUNCT
abr-157	11	3	1991	1991	NUM
abr-157	11	4	)	)	PUNCT
abr-157	11	5	suggests	suggest	VERB
abr-157	11	6	that	that	SCONJ
abr-157	11	7	the	the	DET
abr-157	11	8	quasi	quasi	NOUN
abr-157	11	9	-	-	NOUN
abr-157	11	10	rent	rent	NOUN
abr-157	11	11	is	be	AUX
abr-157	11	12	zero	zero	NUM
abr-157	11	13	if	if	SCONJ
abr-157	11	14	clients	client	NOUN
abr-157	11	15	have	have	VERB
abr-157	11	16	the	the	DET
abr-157	11	17	ability	ability	NOUN
abr-157	11	18	to	to	PART
abr-157	11	19	negotiate	negotiate	VERB
abr-157	11	20	the	the	DET
abr-157	11	21	audit	audit	NOUN
abr-157	11	22	fees	fee	NOUN
abr-157	11	23	to	to	ADP
abr-157	11	24	the	the	DET
abr-157	11	25	level	level	NOUN
abr-157	11	26	of	of	ADP
abr-157	11	27	audit	audit	NOUN
abr-157	11	28	costs	cost	NOUN
abr-157	11	29	,	,	PUNCT
abr-157	11	30	and	and	CCONJ
abr-157	11	31	therefore	therefore	ADV
abr-157	11	32	,	,	PUNCT
abr-157	11	33	lowballing	lowball	VERB
abr-157	11	34	only	only	ADV
abr-157	11	35	occurs	occur	VERB
abr-157	11	36	when	when	SCONJ
abr-157	11	37	quasi	quasi	ADJ
abr-157	11	38	-	-	NOUN
abr-157	11	39	rents	rent	NOUN
abr-157	11	40	are	be	AUX
abr-157	11	41	not	not	PART
abr-157	11	42	observable	observable	ADJ
abr-157	11	43	by	by	ADP
abr-157	11	44	the	the	DET
abr-157	11	45	clients	client	NOUN
abr-157	11	46	.	.	PUNCT
abr-157	12	1	in	in	ADP
abr-157	12	2	addition	addition	NOUN
abr-157	12	3	,	,	PUNCT
abr-157	12	4	morgan	morgan	PROPN
abr-157	12	5	and	and	CCONJ
abr-157	12	6	stocken	stocken	VERB
abr-157	12	7	(	(	PUNCT
abr-157	12	8	1998	1998	NUM
abr-157	12	9	)	)	PUNCT
abr-157	12	10	model	model	NOUN
abr-157	12	11	the	the	DET
abr-157	12	12	effects	effect	NOUN
abr-157	12	13	of	of	ADP
abr-157	12	14	business	business	NOUN
abr-157	12	15	risk	risk	NOUN
abr-157	12	16	on	on	ADP
abr-157	12	17	auditors	auditor	NOUN
abr-157	12	18	’	’	PART
abr-157	12	19	fee	fee	NOUN
abr-157	12	20	decisions	decision	NOUN
abr-157	12	21	and	and	CCONJ
abr-157	12	22	predict	predict	VERB
abr-157	12	23	the	the	DET
abr-157	12	24	lowballing	lowballing	ADJ
abr-157	12	25	practice	practice	NOUN
abr-157	12	26	in	in	ADP
abr-157	12	27	initial	initial	ADJ
abr-157	12	28	audit	audit	NOUN
abr-157	12	29	engagements	engagement	NOUN
abr-157	12	30	for	for	ADP
abr-157	12	31	clients	client	NOUN
abr-157	12	32	with	with	ADP
abr-157	12	33	higher	high	ADJ
abr-157	12	34	business	business	NOUN
abr-157	12	35	risks	risk	NOUN
abr-157	12	36	.	.	PUNCT
abr-157	13	1	moreover	moreover	ADV
abr-157	13	2	,	,	PUNCT
abr-157	13	3	kanodia	kanodia	PROPN
abr-157	13	4	and	and	CCONJ
abr-157	13	5	mukherji	mukherji	PROPN
abr-157	13	6	(	(	PUNCT
abr-157	13	7	1994	1994	NUM
abr-157	13	8	)	)	PUNCT
abr-157	13	9	use	use	VERB
abr-157	13	10	an	an	DET
abr-157	13	11	analytical	analytical	ADJ
abr-157	13	12	model	model	NOUN
abr-157	13	13	to	to	PART
abr-157	13	14	explore	explore	VERB
abr-157	13	15	the	the	DET
abr-157	13	16	conditions	condition	NOUN
abr-157	13	17	under	under	ADP
abr-157	13	18	which	which	PRON
abr-157	13	19	the	the	DET
abr-157	13	20	magnitude	magnitude	NOUN
abr-157	13	21	of	of	ADP
abr-157	13	22	lowballing	lowballing	NOUN
abr-157	13	23	is	be	AUX
abr-157	13	24	related	relate	VERB
abr-157	13	25	to	to	ADP
abr-157	13	26	the	the	DET
abr-157	13	27	bargaining	bargaining	NOUN
abr-157	13	28	power	power	NOUN
abr-157	13	29	between	between	ADP
abr-157	13	30	auditor	auditor	NOUN
abr-157	13	31	bargaining	bargaining	NOUN
abr-157	13	32	and	and	CCONJ
abr-157	13	33	lowballing	lowball	VERB
abr-157	13	34	82	82	NUM
abr-157	13	35	auditors	auditor	NOUN
abr-157	13	36	and	and	CCONJ
abr-157	13	37	clients	client	NOUN
abr-157	13	38	.	.	PUNCT
abr-157	14	1	in	in	ADP
abr-157	14	2	this	this	DET
abr-157	14	3	study	study	NOUN
abr-157	14	4	,	,	PUNCT
abr-157	14	5	we	we	PRON
abr-157	14	6	empirically	empirically	ADV
abr-157	14	7	test	test	VERB
abr-157	14	8	the	the	DET
abr-157	14	9	impact	impact	NOUN
abr-157	14	10	of	of	ADP
abr-157	14	11	the	the	DET
abr-157	14	12	auditor	auditor	NOUN
abr-157	14	13	’s	’s	PART
abr-157	14	14	bargaining	bargaining	NOUN
abr-157	14	15	power	power	NOUN
abr-157	14	16	on	on	ADP
abr-157	14	17	lowballing	lowball	VERB
abr-157	14	18	.	.	PUNCT
abr-157	15	1	prior	prior	ADJ
abr-157	15	2	literature	literature	NOUN
abr-157	15	3	provides	provide	VERB
abr-157	15	4	consistent	consistent	ADJ
abr-157	15	5	empirical	empirical	ADJ
abr-157	15	6	evidences	evidence	NOUN
abr-157	15	7	on	on	ADP
abr-157	15	8	the	the	DET
abr-157	15	9	lowballing	lowballing	ADJ
abr-157	15	10	practice	practice	NOUN
abr-157	15	11	in	in	ADP
abr-157	15	12	auditing	auditing	NOUN
abr-157	15	13	profession	profession	NOUN
abr-157	15	14	.	.	PUNCT
abr-157	16	1	simon	simon	PROPN
abr-157	16	2	and	and	CCONJ
abr-157	16	3	francis	francis	PROPN
abr-157	16	4	(	(	PUNCT
abr-157	16	5	1988	1988	NUM
abr-157	16	6	)	)	PUNCT
abr-157	16	7	and	and	CCONJ
abr-157	16	8	ettredge	ettredge	NOUN
abr-157	16	9	and	and	CCONJ
abr-157	16	10	greenberg	greenberg	PROPN
abr-157	16	11	(	(	PUNCT
abr-157	16	12	1990	1990	NUM
abr-157	16	13	)	)	PUNCT
abr-157	16	14	document	document	NOUN
abr-157	16	15	evidence	evidence	NOUN
abr-157	16	16	that	that	SCONJ
abr-157	16	17	auditors	auditor	NOUN
abr-157	16	18	offer	offer	VERB
abr-157	16	19	abnormally	abnormally	ADV
abr-157	16	20	low	low	ADJ
abr-157	16	21	fees	fee	NOUN
abr-157	16	22	during	during	ADP
abr-157	16	23	the	the	DET
abr-157	16	24	initial	initial	ADJ
abr-157	16	25	year	year	NOUN
abr-157	16	26	of	of	ADP
abr-157	16	27	audit	audit	NOUN
abr-157	16	28	engagements	engagement	NOUN
abr-157	16	29	.	.	PUNCT
abr-157	17	1	in	in	ADP
abr-157	17	2	addition	addition	NOUN
abr-157	17	3	,	,	PUNCT
abr-157	17	4	sankaraguruswamy	sankaraguruswamy	NOUN
abr-157	17	5	and	and	CCONJ
abr-157	17	6	whisenant	whisenant	ADJ
abr-157	17	7	(	(	PUNCT
abr-157	17	8	2009	2009	NUM
abr-157	17	9	)	)	PUNCT
abr-157	17	10	provide	provide	VERB
abr-157	17	11	evidence	evidence	NOUN
abr-157	17	12	that	that	SCONJ
abr-157	17	13	auditors	auditor	NOUN
abr-157	17	14	’	'	PUNCT
abr-157	17	15	lowballing	lowball	VERB
abr-157	17	16	practices	practice	NOUN
abr-157	17	17	continue	continue	VERB
abr-157	17	18	after	after	ADP
abr-157	17	19	the	the	DET
abr-157	17	20	required	require	VERB
abr-157	17	21	disclosure	disclosure	NOUN
abr-157	17	22	of	of	ADP
abr-157	17	23	audit	audit	NOUN
abr-157	17	24	fees	fee	NOUN
abr-157	17	25	.	.	PUNCT
abr-157	18	1	moreover	moreover	ADV
abr-157	18	2	,	,	PUNCT
abr-157	18	3	pong	pong	ADJ
abr-157	18	4	and	and	CCONJ
abr-157	18	5	whittingtong	whittingtong	ADJ
abr-157	18	6	(	(	PUNCT
abr-157	18	7	1994	1994	NUM
abr-157	18	8	)	)	PUNCT
abr-157	18	9	and	and	CCONJ
abr-157	18	10	gregory	gregory	PROPN
abr-157	18	11	and	and	CCONJ
abr-157	18	12	collier	collier	X
abr-157	18	13	(	(	PUNCT
abr-157	18	14	1996	1996	NUM
abr-157	18	15	)	)	PUNCT
abr-157	18	16	also	also	ADV
abr-157	18	17	find	find	VERB
abr-157	18	18	lowballing	lowball	VERB
abr-157	18	19	evidence	evidence	NOUN
abr-157	18	20	in	in	ADP
abr-157	18	21	a	a	DET
abr-157	18	22	u.k	u.k	PROPN
abr-157	18	23	.	.	PROPN
abr-157	18	24	setting	setting	NOUN
abr-157	18	25	.	.	PUNCT
abr-157	19	1	while	while	SCONJ
abr-157	19	2	prior	prior	ADJ
abr-157	19	3	studies	study	NOUN
abr-157	19	4	focus	focus	VERB
abr-157	19	5	on	on	ADP
abr-157	19	6	the	the	DET
abr-157	19	7	evidence	evidence	NOUN
abr-157	19	8	of	of	ADP
abr-157	19	9	lowballing	lowball	VERB
abr-157	19	10	behavior	behavior	NOUN
abr-157	19	11	as	as	ADV
abr-157	19	12	well	well	ADV
abr-157	19	13	as	as	ADP
abr-157	19	14	its	its	PRON
abr-157	19	15	effect	effect	NOUN
abr-157	19	16	on	on	ADP
abr-157	19	17	auditor	auditor	NOUN
abr-157	19	18	independence	independence	NOUN
abr-157	19	19	,	,	PUNCT
abr-157	19	20	few	few	ADJ
abr-157	19	21	studies	study	NOUN
abr-157	19	22	explore	explore	VERB
abr-157	19	23	the	the	DET
abr-157	19	24	systematic	systematic	ADJ
abr-157	19	25	variance	variance	NOUN
abr-157	19	26	of	of	ADP
abr-157	19	27	the	the	DET
abr-157	19	28	lowballing	lowballing	ADJ
abr-157	19	29	practice	practice	NOUN
abr-157	19	30	.	.	PUNCT
abr-157	20	1	ettredge	ettredge	NOUN
abr-157	20	2	and	and	CCONJ
abr-157	20	3	greenberg	greenberg	PROPN
abr-157	20	4	(	(	PUNCT
abr-157	20	5	1990	1990	NUM
abr-157	20	6	)	)	PUNCT
abr-157	20	7	report	report	NOUN
abr-157	20	8	evidence	evidence	NOUN
abr-157	20	9	that	that	SCONJ
abr-157	20	10	fee	fee	NOUN
abr-157	20	11	cuts	cut	NOUN
abr-157	20	12	are	be	AUX
abr-157	20	13	related	relate	VERB
abr-157	20	14	to	to	ADP
abr-157	20	15	the	the	DET
abr-157	20	16	change	change	NOUN
abr-157	20	17	of	of	ADP
abr-157	20	18	auditors	auditor	NOUN
abr-157	20	19	as	as	ADV
abr-157	20	20	well	well	ADV
abr-157	20	21	as	as	ADP
abr-157	20	22	to	to	ADP
abr-157	20	23	the	the	DET
abr-157	20	24	numbers	number	NOUN
abr-157	20	25	of	of	ADP
abr-157	20	26	bidding	bidding	NOUN
abr-157	20	27	auditors	auditor	NOUN
abr-157	20	28	.	.	PUNCT
abr-157	21	1	ghosh	ghosh	PROPN
abr-157	21	2	and	and	CCONJ
abr-157	21	3	lustgarten	lustgarten	VERB
abr-157	21	4	(	(	PUNCT
abr-157	21	5	2006	2006	NUM
abr-157	21	6	)	)	PUNCT
abr-157	21	7	document	document	NOUN
abr-157	21	8	that	that	PRON
abr-157	21	9	big	big	ADJ
abr-157	21	10	auditors	auditor	NOUN
abr-157	21	11	have	have	VERB
abr-157	21	12	less	less	ADJ
abr-157	21	13	competition	competition	NOUN
abr-157	21	14	,	,	PUNCT
abr-157	21	15	and	and	CCONJ
abr-157	21	16	therefore	therefore	ADV
abr-157	21	17	,	,	PUNCT
abr-157	21	18	use	use	VERB
abr-157	21	19	the	the	DET
abr-157	21	20	lowballing	lowballing	ADJ
abr-157	21	21	practice	practice	NOUN
abr-157	21	22	less	less	ADJ
abr-157	21	23	.	.	PUNCT
abr-157	22	1	huang	huang	PROPN
abr-157	22	2	et	et	PROPN
abr-157	22	3	al	al	PROPN
abr-157	22	4	.	.	PROPN
abr-157	22	5	(	(	PUNCT
abr-157	22	6	2009	2009	NUM
abr-157	22	7	)	)	PUNCT
abr-157	22	8	suggest	suggest	VERB
abr-157	22	9	that	that	SCONJ
abr-157	22	10	there	there	PRON
abr-157	22	11	is	be	VERB
abr-157	22	12	less	less	ADV
abr-157	22	13	lowballing	lowballing	ADJ
abr-157	22	14	behavior	behavior	NOUN
abr-157	22	15	among	among	ADP
abr-157	22	16	big	big	ADJ
abr-157	22	17	4	4	NUM
abr-157	22	18	firms	firm	NOUN
abr-157	22	19	in	in	ADP
abr-157	22	20	the	the	DET
abr-157	22	21	post	post	ADJ
abr-157	22	22	-	-	ADJ
abr-157	22	23	sox	sox	ADJ
abr-157	22	24	period	period	NOUN
abr-157	22	25	than	than	ADP
abr-157	22	26	in	in	ADP
abr-157	22	27	the	the	DET
abr-157	22	28	presox	presox	ADJ
abr-157	22	29	period	period	NOUN
abr-157	22	30	.	.	PUNCT
abr-157	23	1	casterella	casterella	NOUN
abr-157	23	2	et	et	PROPN
abr-157	23	3	al	al	PROPN
abr-157	23	4	.	.	PROPN
abr-157	24	1	(	(	PUNCT
abr-157	24	2	2004	2004	NUM
abr-157	24	3	)	)	PUNCT
abr-157	24	4	report	report	NOUN
abr-157	24	5	that	that	PRON
abr-157	24	6	audit	audit	NOUN
abr-157	24	7	industry	industry	NOUN
abr-157	24	8	specialists	specialist	NOUN
abr-157	24	9	collect	collect	VERB
abr-157	24	10	more	more	ADJ
abr-157	24	11	audit	audit	NOUN
abr-157	24	12	fees	fee	NOUN
abr-157	24	13	from	from	ADP
abr-157	24	14	small	small	ADJ
abr-157	24	15	clients	client	NOUN
abr-157	24	16	.	.	PUNCT
abr-157	25	1	this	this	DET
abr-157	25	2	study	study	NOUN
abr-157	25	3	extends	extend	VERB
abr-157	25	4	this	this	DET
abr-157	25	5	literature	literature	NOUN
abr-157	25	6	by	by	ADP
abr-157	25	7	exploring	explore	VERB
abr-157	25	8	whether	whether	SCONJ
abr-157	25	9	an	an	DET
abr-157	25	10	auditor	auditor	NOUN
abr-157	25	11	’s	’s	PART
abr-157	25	12	lowballing	lowball	VERB
abr-157	25	13	behavior	behavior	NOUN
abr-157	25	14	varies	vary	VERB
abr-157	25	15	based	base	VERB
abr-157	25	16	on	on	ADP
abr-157	25	17	the	the	DET
abr-157	25	18	auditor	auditor	NOUN
abr-157	25	19	’s	’s	PART
abr-157	25	20	bargaining	bargaining	NOUN
abr-157	25	21	power	power	NOUN
abr-157	25	22	.	.	PUNCT
abr-157	26	1	auditor	auditor	NOUN
abr-157	26	2	industry	industry	NOUN
abr-157	26	3	expertise	expertise	NOUN
abr-157	26	4	is	be	AUX
abr-157	26	5	used	use	VERB
abr-157	26	6	as	as	ADP
abr-157	26	7	a	a	DET
abr-157	26	8	proxy	proxy	NOUN
abr-157	26	9	for	for	ADP
abr-157	26	10	bargaining	bargaining	NOUN
abr-157	26	11	power	power	NOUN
abr-157	26	12	.	.	PUNCT
abr-157	27	1	auditors	auditor	NOUN
abr-157	27	2	with	with	ADP
abr-157	27	3	industry	industry	NOUN
abr-157	27	4	expertise	expertise	NOUN
abr-157	27	5	have	have	VERB
abr-157	27	6	more	more	ADJ
abr-157	27	7	resources	resource	NOUN
abr-157	27	8	and	and	CCONJ
abr-157	27	9	better	well	ADJ
abr-157	27	10	technology	technology	NOUN
abr-157	27	11	to	to	PART
abr-157	27	12	provide	provide	VERB
abr-157	27	13	a	a	DET
abr-157	27	14	high	high	ADJ
abr-157	27	15	quality	quality	NOUN
abr-157	27	16	audit	audit	NOUN
abr-157	27	17	.	.	PUNCT
abr-157	28	1	therefore	therefore	ADV
abr-157	28	2	,	,	PUNCT
abr-157	28	3	clients	client	NOUN
abr-157	28	4	who	who	PRON
abr-157	28	5	need	need	VERB
abr-157	28	6	these	these	DET
abr-157	28	7	resource	resource	NOUN
abr-157	28	8	and	and	CCONJ
abr-157	28	9	technology	technology	NOUN
abr-157	28	10	advantages	advantage	NOUN
abr-157	28	11	are	be	AUX
abr-157	28	12	limited	limit	VERB
abr-157	28	13	to	to	ADP
abr-157	28	14	these	these	DET
abr-157	28	15	expert	expert	ADJ
abr-157	28	16	auditors	auditor	NOUN
abr-157	28	17	.	.	PUNCT
abr-157	29	1	as	as	ADP
abr-157	29	2	a	a	DET
abr-157	29	3	result	result	NOUN
abr-157	29	4	,	,	PUNCT
abr-157	29	5	industry	industry	NOUN
abr-157	29	6	expert	expert	NOUN
abr-157	29	7	auditors	auditor	NOUN
abr-157	29	8	have	have	VERB
abr-157	29	9	more	more	ADJ
abr-157	29	10	bargaining	bargaining	NOUN
abr-157	29	11	power	power	NOUN
abr-157	29	12	when	when	SCONJ
abr-157	29	13	negotiating	negotiate	VERB
abr-157	29	14	the	the	DET
abr-157	29	15	audit	audit	NOUN
abr-157	29	16	fees	fee	NOUN
abr-157	29	17	with	with	ADP
abr-157	29	18	their	their	PRON
abr-157	29	19	clients	client	NOUN
abr-157	29	20	(	(	PUNCT
abr-157	29	21	poter	poter	NOUN
abr-157	29	22	1985	1985	NUM
abr-157	29	23	)	)	PUNCT
abr-157	29	24	.	.	PUNCT
abr-157	30	1	auditor	auditor	NOUN
abr-157	30	2	industry	industry	NOUN
abr-157	30	3	expertise	expertise	NOUN
abr-157	30	4	could	could	AUX
abr-157	30	5	affect	affect	VERB
abr-157	30	6	lowballing	lowball	VERB
abr-157	30	7	practice	practice	NOUN
abr-157	30	8	in	in	ADP
abr-157	30	9	two	two	NUM
abr-157	30	10	ways	way	NOUN
abr-157	30	11	.	.	PUNCT
abr-157	31	1	on	on	ADP
abr-157	31	2	the	the	DET
abr-157	31	3	one	one	NUM
abr-157	31	4	hand	hand	NOUN
abr-157	31	5	,	,	PUNCT
abr-157	31	6	auditors	auditor	NOUN
abr-157	31	7	with	with	ADP
abr-157	31	8	industry	industry	NOUN
abr-157	31	9	expertise	expertise	NOUN
abr-157	31	10	are	be	AUX
abr-157	31	11	more	more	ADV
abr-157	31	12	efficient	efficient	ADJ
abr-157	31	13	at	at	ADP
abr-157	31	14	conducting	conduct	VERB
abr-157	31	15	audits	audits	NOUN
abr-157	31	16	in	in	ADP
abr-157	31	17	their	their	PRON
abr-157	31	18	specific	specific	ADJ
abr-157	31	19	industry	industry	NOUN
abr-157	31	20	,	,	PUNCT
abr-157	31	21	and	and	CCONJ
abr-157	31	22	thus	thus	ADV
abr-157	31	23	have	have	VERB
abr-157	31	24	the	the	DET
abr-157	31	25	advantage	advantage	NOUN
abr-157	31	26	of	of	ADP
abr-157	31	27	economies	economy	NOUN
abr-157	31	28	of	of	ADP
abr-157	31	29	scale	scale	NOUN
abr-157	31	30	.	.	PUNCT
abr-157	32	1	as	as	ADP
abr-157	32	2	a	a	DET
abr-157	32	3	result	result	NOUN
abr-157	32	4	,	,	PUNCT
abr-157	32	5	auditors	auditor	NOUN
abr-157	32	6	are	be	AUX
abr-157	32	7	more	more	ADV
abr-157	32	8	capable	capable	ADJ
abr-157	32	9	to	to	PART
abr-157	32	10	lower	lower	VERB
abr-157	32	11	their	their	PRON
abr-157	32	12	audit	audit	NOUN
abr-157	32	13	fees	fee	NOUN
abr-157	32	14	for	for	ADP
abr-157	32	15	initial	initial	ADJ
abr-157	32	16	engagements	engagement	NOUN
abr-157	32	17	to	to	PART
abr-157	32	18	attract	attract	VERB
abr-157	32	19	more	more	ADJ
abr-157	32	20	clients	client	NOUN
abr-157	32	21	.	.	PUNCT
abr-157	33	1	on	on	ADP
abr-157	33	2	the	the	DET
abr-157	33	3	other	other	ADJ
abr-157	33	4	hand	hand	NOUN
abr-157	33	5	,	,	PUNCT
abr-157	33	6	industry	industry	NOUN
abr-157	33	7	expert	expert	NOUN
abr-157	33	8	auditors	auditor	NOUN
abr-157	33	9	can	can	AUX
abr-157	33	10	provide	provide	VERB
abr-157	33	11	higher	high	ADJ
abr-157	33	12	quality	quality	NOUN
abr-157	33	13	audit	audit	NOUN
abr-157	33	14	work	work	NOUN
abr-157	33	15	with	with	ADP
abr-157	33	16	advanced	advanced	ADJ
abr-157	33	17	technology	technology	NOUN
abr-157	33	18	and	and	CCONJ
abr-157	33	19	industry	industry	NOUN
abr-157	33	20	knowledge	knowledge	NOUN
abr-157	33	21	.	.	PUNCT
abr-157	34	1	therefore	therefore	ADV
abr-157	34	2	,	,	PUNCT
abr-157	34	3	they	they	PRON
abr-157	34	4	may	may	AUX
abr-157	34	5	be	be	AUX
abr-157	34	6	less	less	ADV
abr-157	34	7	likely	likely	ADJ
abr-157	34	8	to	to	PART
abr-157	34	9	lower	lower	VERB
abr-157	34	10	their	their	PRON
abr-157	34	11	audit	audit	NOUN
abr-157	34	12	fees	fee	NOUN
abr-157	34	13	because	because	SCONJ
abr-157	34	14	clients	client	NOUN
abr-157	34	15	that	that	PRON
abr-157	34	16	need	need	VERB
abr-157	34	17	this	this	DET
abr-157	34	18	high	high	ADJ
abr-157	34	19	quality	quality	NOUN
abr-157	34	20	audit	audit	NOUN
abr-157	34	21	might	might	AUX
abr-157	34	22	not	not	PART
abr-157	34	23	have	have	VERB
abr-157	34	24	other	other	ADJ
abr-157	34	25	choices	choice	NOUN
abr-157	34	26	.	.	PUNCT
abr-157	35	1	given	give	VERB
abr-157	35	2	that	that	DET
abr-157	35	3	auditor	auditor	NOUN
abr-157	35	4	industry	industry	NOUN
abr-157	35	5	expertise	expertise	NOUN
abr-157	35	6	could	could	AUX
abr-157	35	7	either	either	CCONJ
abr-157	35	8	increase	increase	VERB
abr-157	35	9	or	or	CCONJ
abr-157	35	10	decrease	decrease	VERB
abr-157	35	11	the	the	DET
abr-157	35	12	likelihood	likelihood	NOUN
abr-157	35	13	of	of	ADP
abr-157	35	14	lowballing	lowball	VERB
abr-157	35	15	behavior	behavior	NOUN
abr-157	35	16	,	,	PUNCT
abr-157	35	17	we	we	PRON
abr-157	35	18	do	do	AUX
abr-157	35	19	not	not	PART
abr-157	35	20	offer	offer	VERB
abr-157	35	21	a	a	DET
abr-157	35	22	prediction	prediction	NOUN
abr-157	35	23	of	of	ADP
abr-157	35	24	the	the	DET
abr-157	35	25	association	association	NOUN
abr-157	35	26	.	.	PUNCT
abr-157	36	1	consistent	consistent	ADJ
abr-157	36	2	with	with	ADP
abr-157	36	3	prior	prior	ADJ
abr-157	36	4	studies	study	NOUN
abr-157	36	5	(	(	PUNCT
abr-157	36	6	ferguson	ferguson	PROPN
abr-157	36	7	and	and	CCONJ
abr-157	36	8	stokes	stoke	NOUN
abr-157	36	9	2002	2002	NUM
abr-157	36	10	;	;	PUNCT
abr-157	36	11	casterella	casterella	NOUN
abr-157	36	12	et	et	NOUN
abr-157	36	13	al	al	PROPN
abr-157	36	14	2004	2004	NUM
abr-157	36	15	;	;	PUNCT
abr-157	36	16	ghosh	ghosh	PROPN
abr-157	36	17	and	and	CCONJ
abr-157	36	18	lustgarten	lustgarten	VERB
abr-157	36	19	2006	2006	NUM
abr-157	36	20	;	;	PUNCT
abr-157	36	21	huang	huang	PROPN
abr-157	36	22	et	et	PROPN
abr-157	36	23	al	al	PROPN
abr-157	36	24	.	.	PROPN
abr-157	36	25	2009	2009	NUM
abr-157	36	26	)	)	PUNCT
abr-157	36	27	,	,	PUNCT
abr-157	36	28	we	we	PRON
abr-157	36	29	examine	examine	VERB
abr-157	36	30	the	the	DET
abr-157	36	31	effect	effect	NOUN
abr-157	36	32	of	of	ADP
abr-157	36	33	auditor	auditor	NOUN
abr-157	36	34	industry	industry	NOUN
abr-157	36	35	expertise	expertise	NOUN
abr-157	36	36	on	on	ADP
abr-157	36	37	audit	audit	NOUN
abr-157	36	38	fee	fee	NOUN
abr-157	36	39	lowballing	lowballing	NOUN
abr-157	36	40	by	by	ADP
abr-157	36	41	including	include	VERB
abr-157	36	42	the	the	DET
abr-157	36	43	interaction	interaction	NOUN
abr-157	36	44	of	of	ADP
abr-157	36	45	two	two	NUM
abr-157	36	46	indicator	indicator	NOUN
abr-157	36	47	variables	variable	NOUN
abr-157	36	48	,	,	PUNCT
abr-157	36	49	initial	initial	ADJ
abr-157	36	50	-	-	PUNCT
abr-157	36	51	year	year	NOUN
abr-157	36	52	audit	audit	NOUN
abr-157	36	53	and	and	CCONJ
abr-157	36	54	auditor	auditor	NOUN
abr-157	36	55	industry	industry	NOUN
abr-157	36	56	expertise	expertise	NOUN
abr-157	36	57	,	,	PUNCT
abr-157	36	58	in	in	ADP
abr-157	36	59	a	a	DET
abr-157	36	60	regression	regression	NOUN
abr-157	36	61	model	model	NOUN
abr-157	36	62	with	with	ADP
abr-157	36	63	the	the	DET
abr-157	36	64	natural	natural	ADJ
abr-157	36	65	logarithm	logarithm	NOUN
abr-157	36	66	of	of	ADP
abr-157	36	67	audit	audit	NOUN
abr-157	36	68	fees	fee	NOUN
abr-157	36	69	as	as	ADP
abr-157	36	70	the	the	DET
abr-157	36	71	dependent	dependent	ADJ
abr-157	36	72	variable	variable	NOUN
abr-157	36	73	.	.	PUNCT
abr-157	37	1	by	by	ADP
abr-157	37	2	analyzing	analyze	VERB
abr-157	37	3	a	a	DET
abr-157	37	4	sample	sample	NOUN
abr-157	37	5	of	of	ADP
abr-157	37	6	21,255	21,255	NUM
abr-157	37	7	firm	firm	ADJ
abr-157	37	8	-	-	PUNCT
abr-157	37	9	years	year	NOUN
abr-157	37	10	during	during	ADP
abr-157	37	11	the	the	DET
abr-157	37	12	years	year	NOUN
abr-157	37	13	2000	2000	NUM
abr-157	37	14	to	to	ADP
abr-157	37	15	2012	2012	NUM
abr-157	37	16	,	,	PUNCT
abr-157	37	17	our	our	PRON
abr-157	37	18	results	result	NOUN
abr-157	37	19	indicate	indicate	VERB
abr-157	37	20	that	that	SCONJ
abr-157	37	21	auditor	auditor	NOUN
abr-157	37	22	industry	industry	NOUN
abr-157	37	23	expertise	expertise	NOUN
abr-157	37	24	has	have	VERB
abr-157	37	25	a	a	DET
abr-157	37	26	negative	negative	ADJ
abr-157	37	27	effect	effect	NOUN
abr-157	37	28	on	on	ADP
abr-157	37	29	the	the	DET
abr-157	37	30	lowballing	lowballing	ADJ
abr-157	37	31	practice	practice	NOUN
abr-157	37	32	.	.	PUNCT
abr-157	38	1	specifically	specifically	ADV
abr-157	38	2	,	,	PUNCT
abr-157	38	3	we	we	PRON
abr-157	38	4	find	find	VERB
abr-157	38	5	evidence	evidence	NOUN
abr-157	38	6	of	of	ADP
abr-157	38	7	lowballing	lowball	VERB
abr-157	38	8	behavior	behavior	NOUN
abr-157	38	9	for	for	ADP
abr-157	38	10	the	the	DET
abr-157	38	11	group	group	NOUN
abr-157	38	12	of	of	ADP
abr-157	38	13	auditors	auditor	NOUN
abr-157	38	14	who	who	PRON
abr-157	38	15	are	be	AUX
abr-157	38	16	not	not	PART
abr-157	38	17	industry	industry	NOUN
abr-157	38	18	experts	expert	NOUN
abr-157	38	19	,	,	PUNCT
abr-157	38	20	and	and	CCONJ
abr-157	38	21	no	no	DET
abr-157	38	22	evidence	evidence	NOUN
abr-157	38	23	of	of	ADP
abr-157	38	24	the	the	DET
abr-157	38	25	lowballing	lowballing	ADJ
abr-157	38	26	practice	practice	NOUN
abr-157	38	27	in	in	ADP
abr-157	38	28	the	the	DET
abr-157	38	29	group	group	NOUN
abr-157	38	30	of	of	ADP
abr-157	38	31	industry	industry	NOUN
abr-157	38	32	expert	expert	NOUN
abr-157	38	33	auditors	auditor	NOUN
abr-157	38	34	.	.	PUNCT
abr-157	39	1	in	in	ADP
abr-157	39	2	summary	summary	NOUN
abr-157	39	3	,	,	PUNCT
abr-157	39	4	these	these	DET
abr-157	39	5	results	result	NOUN
abr-157	39	6	suggest	suggest	VERB
abr-157	39	7	that	that	SCONJ
abr-157	39	8	auditors	auditor	NOUN
abr-157	39	9	with	with	ADP
abr-157	39	10	industry	industry	NOUN
abr-157	39	11	expertise	expertise	NOUN
abr-157	39	12	have	have	VERB
abr-157	39	13	higher	high	ADJ
abr-157	39	14	bargaining	bargaining	NOUN
abr-157	39	15	power	power	NOUN
abr-157	39	16	than	than	ADP
abr-157	39	17	non	non	ADJ
abr-157	39	18	-	-	ADJ
abr-157	39	19	expert	expert	ADJ
abr-157	39	20	auditors	auditor	NOUN
abr-157	39	21	,	,	PUNCT
abr-157	39	22	and	and	CCONJ
abr-157	39	23	therefore	therefore	ADV
abr-157	39	24	,	,	PUNCT
abr-157	39	25	are	be	AUX
abr-157	39	26	less	less	ADV
abr-157	39	27	likely	likely	ADJ
abr-157	39	28	to	to	PART
abr-157	39	29	lowball	lowball	VERB
abr-157	39	30	their	their	PRON
abr-157	39	31	audit	audit	NOUN
abr-157	39	32	fees	fee	NOUN
abr-157	39	33	during	during	ADP
abr-157	39	34	the	the	DET
abr-157	39	35	initial	initial	ADJ
abr-157	39	36	audit	audit	NOUN
abr-157	39	37	engagement	engagement	NOUN
abr-157	39	38	.	.	PUNCT
abr-157	40	1	the	the	DET
abr-157	40	2	rest	rest	NOUN
abr-157	40	3	of	of	ADP
abr-157	40	4	this	this	DET
abr-157	40	5	paper	paper	NOUN
abr-157	40	6	is	be	AUX
abr-157	40	7	organized	organize	VERB
abr-157	40	8	as	as	SCONJ
abr-157	40	9	follows	follow	VERB
abr-157	40	10	.	.	PUNCT
abr-157	41	1	section	section	NOUN
abr-157	41	2	2	2	NUM
abr-157	41	3	shows	show	VERB
abr-157	41	4	the	the	DET
abr-157	41	5	methodology	methodology	NOUN
abr-157	41	6	used	use	VERB
abr-157	41	7	in	in	ADP
abr-157	41	8	this	this	DET
abr-157	41	9	study	study	NOUN
abr-157	41	10	.	.	PUNCT
abr-157	42	1	section	section	NOUN
abr-157	42	2	3	3	NUM
abr-157	42	3	discusses	discuss	VERB
abr-157	42	4	the	the	DET
abr-157	42	5	empirical	empirical	ADJ
abr-157	42	6	results	result	NOUN
abr-157	42	7	,	,	PUNCT
abr-157	42	8	and	and	CCONJ
abr-157	42	9	section	section	NOUN
abr-157	42	10	4	4	NUM
abr-157	42	11	presents	present	VERB
abr-157	42	12	the	the	DET
abr-157	42	13	conclusion	conclusion	NOUN
abr-157	42	14	and	and	CCONJ
abr-157	42	15	discussion	discussion	NOUN
abr-157	42	16	.	.	PUNCT
abr-157	43	1	hua	hua	PROPN
abr-157	43	2	et	et	PROPN
abr-157	43	3	al	al	PROPN
abr-157	43	4	.	.	PROPN
abr-157	43	5	83	83	NUM
abr-157	43	6	methodology	methodology	NOUN
abr-157	43	7	this	this	DET
abr-157	43	8	section	section	NOUN
abr-157	43	9	describes	describe	VERB
abr-157	43	10	the	the	DET
abr-157	43	11	research	research	NOUN
abr-157	43	12	methods	method	NOUN
abr-157	43	13	used	use	VERB
abr-157	43	14	,	,	PUNCT
abr-157	43	15	including	include	VERB
abr-157	43	16	how	how	SCONJ
abr-157	43	17	the	the	DET
abr-157	43	18	sample	sample	NOUN
abr-157	43	19	was	be	AUX
abr-157	43	20	selected	select	VERB
abr-157	43	21	and	and	CCONJ
abr-157	43	22	the	the	DET
abr-157	43	23	regression	regression	NOUN
abr-157	43	24	model	model	NOUN
abr-157	43	25	.	.	PUNCT
abr-157	44	1	sample	sample	NOUN
abr-157	44	2	selection	selection	NOUN
abr-157	44	3	the	the	DET
abr-157	44	4	sample	sample	NOUN
abr-157	44	5	selection	selection	NOUN
abr-157	44	6	process	process	NOUN
abr-157	44	7	began	begin	VERB
abr-157	44	8	by	by	ADP
abr-157	44	9	extracting	extract	VERB
abr-157	44	10	audit	audit	NOUN
abr-157	44	11	fees	fee	NOUN
abr-157	44	12	and	and	CCONJ
abr-157	44	13	auditor	auditor	NOUN
abr-157	44	14	-	-	PUNCT
abr-157	44	15	related	relate	VERB
abr-157	44	16	information	information	NOUN
abr-157	44	17	for	for	ADP
abr-157	44	18	fiscal	fiscal	ADJ
abr-157	44	19	years	year	NOUN
abr-157	44	20	2000	2000	NUM
abr-157	44	21	to	to	ADP
abr-157	44	22	2012	2012	NUM
abr-157	44	23	from	from	ADP
abr-157	44	24	the	the	DET
abr-157	44	25	audit	audit	NOUN
abr-157	44	26	analytics	analytic	NOUN
abr-157	44	27	database	database	NOUN
abr-157	44	28	.	.	PUNCT
abr-157	45	1	the	the	DET
abr-157	45	2	sample	sample	NOUN
abr-157	45	3	is	be	AUX
abr-157	45	4	then	then	ADV
abr-157	45	5	merged	merge	VERB
abr-157	45	6	with	with	ADP
abr-157	45	7	the	the	DET
abr-157	45	8	compustat	compustat	NOUN
abr-157	45	9	database	database	NOUN
abr-157	45	10	to	to	PART
abr-157	45	11	acquire	acquire	VERB
abr-157	45	12	financial	financial	ADJ
abr-157	45	13	information	information	NOUN
abr-157	45	14	of	of	ADP
abr-157	45	15	companies	company	NOUN
abr-157	45	16	.	.	PUNCT
abr-157	46	1	foreign	foreign	ADJ
abr-157	46	2	companies	company	NOUN
abr-157	46	3	(	(	PUNCT
abr-157	46	4	adrs	adrs	PROPN
abr-157	46	5	)	)	PUNCT
abr-157	46	6	,	,	PUNCT
abr-157	46	7	companies	company	NOUN
abr-157	46	8	in	in	ADP
abr-157	46	9	regulated	regulated	ADJ
abr-157	46	10	industries	industry	NOUN
abr-157	46	11	(	(	PUNCT
abr-157	46	12	sic	sic	ADJ
abr-157	46	13	4000	4000	NUM
abr-157	46	14	-	-	SYM
abr-157	46	15	4999	4999	NUM
abr-157	46	16	)	)	PUNCT
abr-157	46	17	and	and	CCONJ
abr-157	46	18	in	in	ADP
abr-157	46	19	financial	financial	ADJ
abr-157	46	20	industries	industry	NOUN
abr-157	46	21	(	(	PUNCT
abr-157	46	22	sic	sic	ADJ
abr-157	46	23	6000	6000	NUM
abr-157	46	24	-	-	SYM
abr-157	46	25	6999	6999	NUM
abr-157	46	26	)	)	PUNCT
abr-157	46	27	were	be	AUX
abr-157	46	28	then	then	ADV
abr-157	46	29	removed	remove	VERB
abr-157	46	30	.	.	PUNCT
abr-157	47	1	the	the	DET
abr-157	47	2	final	final	ADJ
abr-157	47	3	sample	sample	NOUN
abr-157	47	4	contains	contain	VERB
abr-157	47	5	21,225	21,225	NUM
abr-157	47	6	firm	firm	ADJ
abr-157	47	7	-	-	PUNCT
abr-157	47	8	years	year	NOUN
abr-157	47	9	.	.	PUNCT
abr-157	48	1	regression	regression	NOUN
abr-157	48	2	model	model	NOUN
abr-157	48	3	we	we	PRON
abr-157	48	4	follow	follow	VERB
abr-157	48	5	prior	prior	ADJ
abr-157	48	6	audit	audit	NOUN
abr-157	48	7	-	-	PUNCT
abr-157	48	8	fee	fee	NOUN
abr-157	48	9	studies	study	NOUN
abr-157	48	10	(	(	PUNCT
abr-157	48	11	ferguson	ferguson	NOUN
abr-157	48	12	and	and	CCONJ
abr-157	48	13	stokes	stoke	NOUN
abr-157	48	14	2002	2002	NUM
abr-157	48	15	;	;	PUNCT
abr-157	48	16	francis	francis	PROPN
abr-157	48	17	1984	1984	NUM
abr-157	48	18	;	;	PUNCT
abr-157	48	19	huang	huang	PROPN
abr-157	48	20	et	et	PROPN
abr-157	48	21	al	al	PROPN
abr-157	48	22	.	.	PROPN
abr-157	48	23	2009	2009	NUM
abr-157	48	24	)	)	PUNCT
abr-157	49	1	to	to	PART
abr-157	49	2	test	test	VERB
abr-157	49	3	the	the	DET
abr-157	49	4	effect	effect	NOUN
abr-157	49	5	of	of	ADP
abr-157	49	6	auditor	auditor	NOUN
abr-157	49	7	industry	industry	NOUN
abr-157	49	8	expertise	expertise	NOUN
abr-157	49	9	on	on	ADP
abr-157	49	10	the	the	DET
abr-157	49	11	relationship	relationship	NOUN
abr-157	49	12	between	between	ADP
abr-157	49	13	audit	audit	NOUN
abr-157	49	14	fees	fee	NOUN
abr-157	49	15	and	and	CCONJ
abr-157	49	16	new	new	ADJ
abr-157	49	17	audit	audit	NOUN
abr-157	49	18	engagements	engagement	NOUN
abr-157	49	19	.	.	PUNCT
abr-157	50	1	in	in	ADP
abr-157	50	2	addition	addition	NOUN
abr-157	50	3	to	to	ADP
abr-157	50	4	the	the	DET
abr-157	50	5	variables	variable	NOUN
abr-157	50	6	of	of	ADP
abr-157	50	7	interest	interest	NOUN
abr-157	50	8	,	,	PUNCT
abr-157	50	9	industry	industry	NOUN
abr-157	50	10	expert	expert	NOUN
abr-157	50	11	and	and	CCONJ
abr-157	50	12	new	new	ADJ
abr-157	50	13	audit	audit	NOUN
abr-157	50	14	engagement	engagement	NOUN
abr-157	50	15	,	,	PUNCT
abr-157	50	16	we	we	PRON
abr-157	50	17	also	also	ADV
abr-157	50	18	control	control	VERB
abr-157	50	19	for	for	ADP
abr-157	50	20	financial	financial	ADJ
abr-157	50	21	and	and	CCONJ
abr-157	50	22	auditor	auditor	NOUN
abr-157	50	23	factors	factor	NOUN
abr-157	50	24	of	of	ADP
abr-157	50	25	companies	company	NOUN
abr-157	50	26	in	in	ADP
abr-157	50	27	our	our	PRON
abr-157	50	28	sample	sample	NOUN
abr-157	50	29	.	.	PUNCT
abr-157	50	30	!	!	PUNCT
abr-157	51	1	"	"	PUNCT
abr-157	51	2	#	#	SYM
abr-157	51	3	$	$	SYM
abr-157	51	4	%	%	NOUN
abr-157	51	5	&	&	CCONJ
abr-157	51	6	!	!	PUNCT
abr-157	52	1	=	=	PUNCT
abr-157	52	2	!	!	PUNCT
abr-157	52	3	!	!	PUNCT
abr-157	53	1	+	+	CCONJ
abr-157	53	2	!	!	PUNCT
abr-157	53	3	!	!	PUNCT
abr-157	53	4	!	!	PUNCT
abr-157	54	1	"	"	PUNCT
abr-157	54	2	#	#	SYM
abr-157	54	3	$	$	SYM
abr-157	54	4	%	%	NOUN
abr-157	54	5	!	!	PUNCT
abr-157	54	6	!	!	PUNCT
abr-157	54	7	!	!	PUNCT
abr-157	55	1	+	+	CCONJ
abr-157	55	2	!	!	PUNCT
abr-157	55	3	!	!	PUNCT
abr-157	55	4	!	!	PUNCT
abr-157	56	1	"	"	PUNCT
abr-157	56	2	#	#	X
abr-157	56	3	!	!	PUNCT
abr-157	56	4	$	$	NUM
abr-157	56	5	%	%	NOUN
abr-157	56	6	!	!	PUNCT
abr-157	57	1	+	+	CCONJ
abr-157	57	2	!	!	PUNCT
abr-157	57	3	!	!	PUNCT
abr-157	57	4	!	!	PUNCT
abr-157	58	1	"	"	PUNCT
abr-157	58	2	#	#	X
abr-157	58	3	_	_	NOUN
abr-157	58	4	!	!	PUNCT
abr-157	58	5	"	"	PUNCT
abr-157	58	6	#	#	X
abr-157	58	7	!	!	PUNCT
abr-157	59	1	+	+	CCONJ
abr-157	59	2	!	!	PUNCT
abr-157	59	3	!	!	PUNCT
abr-157	59	4	!	!	PUNCT
abr-157	60	1	"	"	PUNCT
abr-157	60	2	#	#	SYM
abr-157	60	3	$	$	SYM
abr-157	60	4	%	%	NOUN
abr-157	60	5	!	!	PUNCT
abr-157	61	1	+	+	CCONJ
abr-157	61	2	!	!	PUNCT
abr-157	61	3	!	!	PUNCT
abr-157	61	4	!	!	PUNCT
abr-157	62	1	"	"	PUNCT
abr-157	62	2	!	!	PUNCT
abr-157	63	1	+	+	CCONJ
abr-157	63	2	!	!	PUNCT
abr-157	63	3	!	!	PUNCT
abr-157	63	4	!	!	PUNCT
abr-157	64	1	"	"	PUNCT
abr-157	64	2	#	#	SYM
abr-157	64	3	$	$	SYM
abr-157	64	4	!	!	PUNCT
abr-157	65	1	+	+	CCONJ
abr-157	65	2	!	!	PUNCT
abr-157	65	3	!	!	PUNCT
abr-157	65	4	!	!	PUNCT
abr-157	66	1	"	"	PUNCT
abr-157	66	2	#	#	X
abr-157	66	3	!	!	PUNCT
abr-157	67	1	+	+	CCONJ
abr-157	67	2	!	!	PUNCT
abr-157	67	3	!	!	PUNCT
abr-157	67	4	!	!	PUNCT
abr-157	68	1	"	"	PUNCT
abr-157	68	2	#	#	SYM
abr-157	68	3	$	$	SYM
abr-157	68	4	%	%	NOUN
abr-157	68	5	!	!	PUNCT
abr-157	69	1	+	+	CCONJ
abr-157	69	2	!	!	PUNCT
abr-157	69	3	!	!	PUNCT
abr-157	69	4	!	!	PUNCT
abr-157	70	1	"	"	PUNCT
abr-157	70	2	#	#	X
abr-157	70	3	"	"	PUNCT
abr-157	70	4	$	$	SYM
abr-157	70	5	%	%	NOUN
abr-157	70	6	&	&	CCONJ
abr-157	70	7	"	"	PUNCT
abr-157	70	8	!	!	PUNCT
abr-157	71	1	+	+	CCONJ
abr-157	71	2	!	!	PUNCT
abr-157	71	3	!	!	PUNCT
abr-157	72	1	"	"	PUNCT
abr-157	72	2	!	!	PUNCT
abr-157	73	1	"	"	PUNCT
abr-157	73	2	#	#	SYM
abr-157	73	3	#	#	NOUN
abr-157	73	4	!	!	PUNCT
abr-157	74	1	+	+	CCONJ
abr-157	74	2	!	!	PUNCT
abr-157	74	3	!	!	PUNCT
abr-157	74	4	!	!	PUNCT
abr-157	74	5	!	!	PUNCT
abr-157	75	1	"	"	PUNCT
abr-157	75	2	#	#	X
abr-157	75	3	_	_	NOUN
abr-157	75	4	!	!	PUNCT
abr-157	75	5	"	"	PUNCT
abr-157	75	6	#	#	X
abr-157	75	7	!	!	PUNCT
abr-157	76	1	+	+	CCONJ
abr-157	76	2	!	!	PUNCT
abr-157	76	3	!	!	PUNCT
abr-157	77	1	"	"	PUNCT
abr-157	77	2	!	!	PUNCT
abr-157	78	1	"	"	PUNCT
abr-157	78	2	#	#	SYM
abr-157	78	3	$	$	SYM
abr-157	78	4	%	%	NOUN
abr-157	78	5	&	&	CCONJ
abr-157	78	6	!	!	PUNCT
abr-157	79	1	+	+	CCONJ
abr-157	79	2	!	!	PUNCT
abr-157	79	3	!	!	PUNCT
abr-157	80	1	"	"	PUNCT
abr-157	80	2	!	!	PUNCT
abr-157	81	1	"	"	PUNCT
abr-157	81	2	#	#	SYM
abr-157	81	3	$	$	SYM
abr-157	81	4	!	!	PUNCT
abr-157	82	1	+	+	CCONJ
abr-157	82	2	!	!	PUNCT
abr-157	82	3	!	!	PUNCT
abr-157	83	1	"	"	PUNCT
abr-157	83	2	!	!	PUNCT
abr-157	84	1	"	"	PUNCT
abr-157	84	2	#	#	SYM
abr-157	84	3	$	$	SYM
abr-157	84	4	!	!	PUNCT
abr-157	85	1	+	+	CCONJ
abr-157	85	2	!	!	PUNCT
abr-157	85	3	!	!	PUNCT
abr-157	86	1	"	"	PUNCT
abr-157	86	2	!	!	PUNCT
abr-157	87	1	"	"	PUNCT
abr-157	87	2	#	#	SYM
abr-157	87	3	$	$	SYM
abr-157	87	4	!	!	PUNCT
abr-157	88	1	+	+	CCONJ
abr-157	88	2	!	!	PUNCT
abr-157	88	3	!	!	PUNCT
abr-157	89	1	"	"	PUNCT
abr-157	89	2	!	!	PUNCT
abr-157	90	1	"	"	PUNCT
abr-157	90	2	#	#	X
abr-157	90	3	!	!	PUNCT
abr-157	91	1	+	+	CCONJ
abr-157	91	2	!	!	PUNCT
abr-157	91	3	!	!	PUNCT
abr-157	92	1	"	"	PUNCT
abr-157	92	2	!	!	PUNCT
abr-157	93	1	"	"	PUNCT
abr-157	93	2	#	#	SYM
abr-157	93	3	$	$	SYM
abr-157	93	4	!	!	PUNCT
abr-157	94	1	%	%	INTJ
abr-157	95	1	_	_	NOUN
abr-157	95	2	!	!	PUNCT
abr-157	96	1	"	"	PUNCT
abr-157	96	2	#	#	X
abr-157	96	3	!	!	PUNCT
abr-157	97	1	+	+	CCONJ
abr-157	97	2	!	!	PUNCT
abr-157	97	3	!	!	PUNCT
abr-157	98	1	our	our	PRON
abr-157	98	2	dependent	dependent	ADJ
abr-157	98	3	variable	variable	NOUN
abr-157	98	4	is	be	AUX
abr-157	98	5	a	a	DET
abr-157	98	6	natural	natural	ADJ
abr-157	98	7	log	log	NOUN
abr-157	98	8	of	of	ADP
abr-157	98	9	audit	audit	NOUN
abr-157	98	10	fees	fee	NOUN
abr-157	98	11	in	in	ADP
abr-157	98	12	thousands	thousand	NOUN
abr-157	98	13	of	of	ADP
abr-157	98	14	dollars	dollar	NOUN
abr-157	98	15	(	(	PUNCT
abr-157	98	16	laudit	laudit	NOUN
abr-157	98	17	)	)	PUNCT
abr-157	98	18	,	,	PUNCT
abr-157	98	19	which	which	PRON
abr-157	98	20	is	be	AUX
abr-157	98	21	in	in	ADP
abr-157	98	22	line	line	NOUN
abr-157	98	23	with	with	ADP
abr-157	98	24	prior	prior	ADJ
abr-157	98	25	literature	literature	NOUN
abr-157	98	26	(	(	PUNCT
abr-157	98	27	abbott	abbott	PROPN
abr-157	98	28	et	et	PROPN
abr-157	98	29	al	al	PROPN
abr-157	98	30	.	.	PROPN
abr-157	98	31	2003	2003	NUM
abr-157	98	32	;	;	PUNCT
abr-157	98	33	fields	field	NOUN
abr-157	98	34	et	et	PROPN
abr-157	98	35	al	al	PROPN
abr-157	98	36	.	.	PROPN
abr-157	98	37	2004	2004	NUM
abr-157	98	38	;	;	PUNCT
abr-157	98	39	mayhew	mayhew	PROPN
abr-157	98	40	and	and	CCONJ
abr-157	98	41	wilikins	wilikin	NOUN
abr-157	98	42	2003	2003	NUM
abr-157	98	43	)	)	PUNCT
abr-157	98	44	.	.	PUNCT
abr-157	99	1	new	new	ADJ
abr-157	99	2	audit	audit	NOUN
abr-157	99	3	engagement	engagement	NOUN
abr-157	99	4	is	be	AUX
abr-157	99	5	surrogated	surrogate	VERB
abr-157	99	6	by	by	ADP
abr-157	99	7	an	an	DET
abr-157	99	8	indicator	indicator	NOUN
abr-157	99	9	variable	variable	NOUN
abr-157	99	10	of	of	ADP
abr-157	99	11	lowball	lowball	NOUN
abr-157	99	12	,	,	PUNCT
abr-157	99	13	equaling	equal	VERB
abr-157	99	14	to	to	ADP
abr-157	99	15	1	1	NUM
abr-157	99	16	,	,	PUNCT
abr-157	99	17	if	if	SCONJ
abr-157	99	18	the	the	DET
abr-157	99	19	company	company	NOUN
abr-157	99	20	is	be	AUX
abr-157	99	21	a	a	DET
abr-157	99	22	new	new	ADJ
abr-157	99	23	client	client	NOUN
abr-157	99	24	of	of	ADP
abr-157	99	25	the	the	DET
abr-157	99	26	auditor	auditor	NOUN
abr-157	99	27	,	,	PUNCT
abr-157	99	28	0	0	NUM
abr-157	100	1	otherwise	otherwise	ADV
abr-157	100	2	.	.	PUNCT
abr-157	101	1	we	we	PRON
abr-157	101	2	define	define	VERB
abr-157	101	3	an	an	DET
abr-157	101	4	auditor	auditor	NOUN
abr-157	101	5	as	as	ADP
abr-157	101	6	an	an	DET
abr-157	101	7	industry	industry	NOUN
abr-157	101	8	expert	expert	NOUN
abr-157	101	9	when	when	SCONJ
abr-157	101	10	the	the	DET
abr-157	101	11	auditor	auditor	NOUN
abr-157	101	12	is	be	AUX
abr-157	101	13	ranked	rank	VERB
abr-157	101	14	top	top	NOUN
abr-157	101	15	at	at	ADP
abr-157	101	16	both	both	CCONJ
abr-157	101	17	the	the	DET
abr-157	101	18	national	national	ADJ
abr-157	101	19	and	and	CCONJ
abr-157	101	20	local	local	ADJ
abr-157	101	21	level	level	NOUN
abr-157	101	22	in	in	ADP
abr-157	101	23	an	an	DET
abr-157	101	24	industry	industry	NOUN
abr-157	101	25	(	(	PUNCT
abr-157	101	26	reichelt	reichelt	PROPN
abr-157	101	27	and	and	CCONJ
abr-157	101	28	wang	wang	PROPN
abr-157	101	29	2010	2010	NUM
abr-157	101	30	)	)	PUNCT
abr-157	101	31	.	.	PUNCT
abr-157	102	1	we	we	PRON
abr-157	102	2	further	far	ADV
abr-157	102	3	interact	interact	VERB
abr-157	102	4	new	new	ADJ
abr-157	102	5	engagement	engagement	NOUN
abr-157	102	6	and	and	CCONJ
abr-157	102	7	industry	industry	NOUN
abr-157	102	8	expert	expert	NOUN
abr-157	102	9	(	(	PUNCT
abr-157	102	10	low_exp	low_exp	PROPN
abr-157	102	11	)	)	PUNCT
abr-157	102	12	to	to	PART
abr-157	102	13	observe	observe	VERB
abr-157	102	14	whether	whether	SCONJ
abr-157	102	15	the	the	DET
abr-157	102	16	discount	discount	NOUN
abr-157	102	17	of	of	ADP
abr-157	102	18	the	the	DET
abr-157	102	19	initial	initial	ADJ
abr-157	102	20	engagement	engagement	NOUN
abr-157	102	21	is	be	AUX
abr-157	102	22	attenuated	attenuate	VERB
abr-157	102	23	by	by	ADP
abr-157	102	24	the	the	DET
abr-157	102	25	premium	premium	NOUN
abr-157	102	26	of	of	ADP
abr-157	102	27	auditor	auditor	NOUN
abr-157	102	28	industry	industry	NOUN
abr-157	102	29	expertise	expertise	NOUN
abr-157	102	30	.	.	PUNCT
abr-157	103	1	because	because	SCONJ
abr-157	103	2	the	the	DET
abr-157	103	3	financial	financial	ADJ
abr-157	103	4	status	status	NOUN
abr-157	103	5	of	of	ADP
abr-157	103	6	a	a	DET
abr-157	103	7	company	company	NOUN
abr-157	103	8	affects	affect	VERB
abr-157	103	9	the	the	DET
abr-157	103	10	scope	scope	NOUN
abr-157	103	11	of	of	ADP
abr-157	103	12	the	the	DET
abr-157	103	13	audit	audit	NOUN
abr-157	103	14	work	work	NOUN
abr-157	103	15	,	,	PUNCT
abr-157	103	16	we	we	PRON
abr-157	103	17	use	use	VERB
abr-157	103	18	a	a	DET
abr-157	103	19	natural	natural	ADJ
abr-157	103	20	log	log	NOUN
abr-157	103	21	of	of	ADP
abr-157	103	22	total	total	ADJ
abr-157	103	23	assets	asset	NOUN
abr-157	103	24	(	(	PUNCT
abr-157	103	25	logat	logat	NOUN
abr-157	103	26	)	)	PUNCT
abr-157	103	27	to	to	PART
abr-157	103	28	control	control	VERB
abr-157	103	29	for	for	ADP
abr-157	103	30	the	the	DET
abr-157	103	31	size	size	NOUN
abr-157	103	32	of	of	ADP
abr-157	103	33	the	the	DET
abr-157	103	34	company	company	NOUN
abr-157	103	35	,	,	PUNCT
abr-157	103	36	and	and	CCONJ
abr-157	103	37	we	we	PRON
abr-157	103	38	use	use	VERB
abr-157	103	39	book	book	NOUN
abr-157	103	40	-	-	PUNCT
abr-157	103	41	to	to	ADP
abr-157	103	42	-	-	PUNCT
abr-157	103	43	market	market	NOUN
abr-157	103	44	ratio	ratio	NOUN
abr-157	103	45	(	(	PUNCT
abr-157	103	46	bm	bm	PROPN
abr-157	103	47	)	)	PUNCT
abr-157	103	48	to	to	PART
abr-157	103	49	control	control	VERB
abr-157	103	50	for	for	ADP
abr-157	103	51	the	the	DET
abr-157	103	52	growth	growth	NOUN
abr-157	103	53	opportunity	opportunity	NOUN
abr-157	103	54	of	of	ADP
abr-157	103	55	the	the	DET
abr-157	103	56	company	company	NOUN
abr-157	103	57	.	.	PUNCT
abr-157	104	1	the	the	DET
abr-157	104	2	labor	labor	NOUN
abr-157	104	3	hours	hour	NOUN
abr-157	104	4	of	of	ADP
abr-157	104	5	audit	audit	NOUN
abr-157	104	6	work	work	NOUN
abr-157	104	7	is	be	AUX
abr-157	104	8	determined	determine	VERB
abr-157	104	9	by	by	ADP
abr-157	104	10	a	a	DET
abr-157	104	11	company	company	NOUN
abr-157	104	12	’s	’s	PART
abr-157	104	13	operating	operating	NOUN
abr-157	104	14	income	income	NOUN
abr-157	104	15	as	as	ADV
abr-157	104	16	well	well	ADV
abr-157	104	17	.	.	PUNCT
abr-157	105	1	we	we	PRON
abr-157	105	2	include	include	VERB
abr-157	105	3	return	return	NOUN
abr-157	105	4	on	on	ADP
abr-157	105	5	assets	asset	NOUN
abr-157	105	6	(	(	PUNCT
abr-157	105	7	roa	roa	NOUN
abr-157	105	8	)	)	PUNCT
abr-157	105	9	,	,	PUNCT
abr-157	105	10	whether	whether	SCONJ
abr-157	105	11	the	the	DET
abr-157	105	12	fiscal	fiscal	ADJ
abr-157	105	13	year	year	NOUN
abr-157	105	14	incurs	incur	VERB
abr-157	105	15	a	a	DET
abr-157	105	16	net	net	ADJ
abr-157	105	17	loss	loss	NOUN
abr-157	105	18	(	(	PUNCT
abr-157	105	19	loss	loss	NOUN
abr-157	105	20	)	)	PUNCT
abr-157	105	21	,	,	PUNCT
abr-157	105	22	the	the	DET
abr-157	105	23	debt	debt	NOUN
abr-157	105	24	to	to	ADP
abr-157	105	25	asset	asset	NOUN
abr-157	105	26	ratio	ratio	NOUN
abr-157	105	27	(	(	PUNCT
abr-157	105	28	leverage	leverage	NOUN
abr-157	105	29	)	)	PUNCT
abr-157	105	30	,	,	PUNCT
abr-157	105	31	and	and	CCONJ
abr-157	105	32	the	the	DET
abr-157	105	33	quick	quick	ADJ
abr-157	105	34	ratio	ratio	NOUN
abr-157	105	35	(	(	PUNCT
abr-157	105	36	quick	quick	ADJ
abr-157	105	37	)	)	PUNCT
abr-157	105	38	to	to	PART
abr-157	105	39	control	control	VERB
abr-157	105	40	for	for	ADP
abr-157	105	41	the	the	DET
abr-157	105	42	operating	operating	NOUN
abr-157	105	43	effectiveness	effectiveness	NOUN
abr-157	105	44	of	of	ADP
abr-157	105	45	the	the	DET
abr-157	105	46	company	company	NOUN
abr-157	105	47	.	.	PUNCT
abr-157	106	1	as	as	SCONJ
abr-157	106	2	the	the	DET
abr-157	106	3	company	company	NOUN
abr-157	106	4	extends	extend	VERB
abr-157	106	5	its	its	PRON
abr-157	106	6	operations	operation	NOUN
abr-157	106	7	to	to	ADP
abr-157	106	8	foreign	foreign	ADJ
abr-157	106	9	countries	country	NOUN
abr-157	106	10	and	and	CCONJ
abr-157	106	11	offers	offer	VERB
abr-157	106	12	distinct	distinct	ADJ
abr-157	106	13	products	product	NOUN
abr-157	106	14	,	,	PUNCT
abr-157	106	15	the	the	DET
abr-157	106	16	business	business	NOUN
abr-157	106	17	becomes	become	VERB
abr-157	106	18	more	more	ADV
abr-157	106	19	complex	complex	ADJ
abr-157	106	20	and	and	CCONJ
abr-157	106	21	requires	require	VERB
abr-157	106	22	more	more	ADJ
abr-157	106	23	auditor	auditor	NOUN
abr-157	106	24	resources	resource	NOUN
abr-157	106	25	.	.	PUNCT
abr-157	107	1	therefore	therefore	ADV
abr-157	107	2	,	,	PUNCT
abr-157	107	3	we	we	PRON
abr-157	107	4	control	control	VERB
abr-157	107	5	for	for	ADP
abr-157	107	6	number	number	NOUN
abr-157	107	7	of	of	ADP
abr-157	107	8	segments	segment	NOUN
abr-157	107	9	(	(	PUNCT
abr-157	107	10	nseg	nseg	PROPN
abr-157	107	11	)	)	PUNCT
abr-157	107	12	and	and	CCONJ
abr-157	107	13	foreign	foreign	ADJ
abr-157	107	14	operations	operation	NOUN
abr-157	107	15	(	(	PUNCT
abr-157	107	16	forps	forps	NOUN
abr-157	107	17	)	)	PUNCT
abr-157	107	18	of	of	ADP
abr-157	107	19	companies	company	NOUN
abr-157	107	20	.	.	PUNCT
abr-157	108	1	furthermore	furthermore	ADV
abr-157	108	2	,	,	PUNCT
abr-157	108	3	inventory	inventory	NOUN
abr-157	108	4	/	/	SYM
abr-157	108	5	receivables	receivables	NOUN
abr-157	108	6	(	(	PUNCT
abr-157	108	7	inv_rec	inv_rec	NOUN
abr-157	108	8	)	)	PUNCT
abr-157	108	9	and	and	CCONJ
abr-157	108	10	special	special	ADJ
abr-157	108	11	items	item	NOUN
abr-157	108	12	(	(	PUNCT
abr-157	108	13	spitem	spitem	NOUN
abr-157	108	14	)	)	PUNCT
abr-157	108	15	are	be	AUX
abr-157	108	16	accounts	account	NOUN
abr-157	108	17	that	that	PRON
abr-157	108	18	are	be	AUX
abr-157	108	19	easily	easily	ADV
abr-157	108	20	subject	subject	ADJ
abr-157	108	21	to	to	ADP
abr-157	108	22	earnings	earning	NOUN
abr-157	108	23	management	management	NOUN
abr-157	108	24	,	,	PUNCT
abr-157	108	25	and	and	CCONJ
abr-157	108	26	auditors	auditor	NOUN
abr-157	108	27	need	need	VERB
abr-157	108	28	to	to	PART
abr-157	108	29	spend	spend	VERB
abr-157	108	30	more	more	ADJ
abr-157	108	31	time	time	NOUN
abr-157	108	32	testing	test	VERB
abr-157	108	33	these	these	DET
abr-157	108	34	accounts	account	NOUN
abr-157	108	35	.	.	PUNCT
abr-157	109	1	hence	hence	ADV
abr-157	109	2	,	,	PUNCT
abr-157	109	3	we	we	PRON
abr-157	109	4	control	control	VERB
abr-157	109	5	for	for	ADP
abr-157	109	6	these	these	DET
abr-157	109	7	factors	factor	NOUN
abr-157	109	8	in	in	ADP
abr-157	109	9	the	the	DET
abr-157	109	10	model	model	NOUN
abr-157	109	11	.	.	PUNCT
abr-157	110	1	auditor	auditor	NOUN
abr-157	110	2	bargaining	bargaining	NOUN
abr-157	110	3	and	and	CCONJ
abr-157	110	4	lowballing	lowball	VERB
abr-157	110	5	84	84	NUM
abr-157	110	6	finally	finally	ADV
abr-157	110	7	,	,	PUNCT
abr-157	110	8	several	several	ADJ
abr-157	110	9	auditor	auditor	NOUN
abr-157	110	10	characteristics	characteristic	NOUN
abr-157	110	11	affect	affect	VERB
abr-157	110	12	audit	audit	NOUN
abr-157	110	13	fees	fee	NOUN
abr-157	110	14	.	.	PUNCT
abr-157	111	1	because	because	SCONJ
abr-157	111	2	most	most	ADJ
abr-157	111	3	companies	company	NOUN
abr-157	111	4	end	end	VERB
abr-157	111	5	their	their	PRON
abr-157	111	6	fiscal	fiscal	ADJ
abr-157	111	7	year	year	NOUN
abr-157	111	8	in	in	ADP
abr-157	111	9	december	december	PROPN
abr-157	111	10	,	,	PUNCT
abr-157	111	11	they	they	PRON
abr-157	111	12	will	will	AUX
abr-157	111	13	pay	pay	VERB
abr-157	111	14	extra	extra	ADJ
abr-157	111	15	fees	fee	NOUN
abr-157	111	16	to	to	PART
abr-157	111	17	compete	compete	VERB
abr-157	111	18	for	for	ADP
abr-157	111	19	auditors	auditor	NOUN
abr-157	111	20	’	’	PART
abr-157	111	21	time	time	NOUN
abr-157	111	22	.	.	PUNCT
abr-157	112	1	as	as	ADP
abr-157	112	2	a	a	DET
abr-157	112	3	result	result	NOUN
abr-157	112	4	,	,	PUNCT
abr-157	112	5	we	we	PRON
abr-157	112	6	include	include	VERB
abr-157	112	7	an	an	DET
abr-157	112	8	indicator	indicator	NOUN
abr-157	112	9	variable	variable	NOUN
abr-157	112	10	,	,	PUNCT
abr-157	112	11	busy	busy	ADJ
abr-157	112	12	,	,	PUNCT
abr-157	112	13	to	to	PART
abr-157	112	14	represent	represent	VERB
abr-157	112	15	the	the	DET
abr-157	112	16	december	december	PROPN
abr-157	112	17	fiscal	fiscal	ADJ
abr-157	112	18	-	-	PUNCT
abr-157	112	19	end	end	NOUN
abr-157	112	20	of	of	ADP
abr-157	112	21	companies	company	NOUN
abr-157	112	22	.	.	PUNCT
abr-157	113	1	auditors	auditor	NOUN
abr-157	113	2	also	also	ADV
abr-157	113	3	consider	consider	VERB
abr-157	113	4	the	the	DET
abr-157	113	5	risk	risk	NOUN
abr-157	113	6	of	of	ADP
abr-157	113	7	the	the	DET
abr-157	113	8	engagement	engagement	NOUN
abr-157	113	9	when	when	SCONJ
abr-157	113	10	they	they	PRON
abr-157	113	11	price	price	VERB
abr-157	113	12	an	an	DET
abr-157	113	13	audit	audit	NOUN
abr-157	113	14	project	project	NOUN
abr-157	113	15	.	.	PUNCT
abr-157	114	1	we	we	PRON
abr-157	114	2	add	add	VERB
abr-157	114	3	the	the	DET
abr-157	114	4	going	go	VERB
abr-157	114	5	-	-	PUNCT
abr-157	114	6	concern	concern	NOUN
abr-157	114	7	opinion	opinion	NOUN
abr-157	114	8	from	from	ADP
abr-157	114	9	an	an	DET
abr-157	114	10	auditor	auditor	NOUN
abr-157	114	11	(	(	PUNCT
abr-157	114	12	gcm	gcm	PROPN
abr-157	114	13	)	)	PUNCT
abr-157	114	14	in	in	ADP
abr-157	114	15	the	the	DET
abr-157	114	16	model	model	NOUN
abr-157	114	17	as	as	ADP
abr-157	114	18	another	another	DET
abr-157	114	19	element	element	NOUN
abr-157	114	20	that	that	PRON
abr-157	114	21	affects	affect	VERB
abr-157	114	22	audit	audit	NOUN
abr-157	114	23	fees	fee	NOUN
abr-157	114	24	.	.	PUNCT
abr-157	115	1	prior	prior	ADJ
abr-157	115	2	literature	literature	NOUN
abr-157	115	3	documents	document	NOUN
abr-157	115	4	that	that	PRON
abr-157	115	5	big4	big4	NOUN
abr-157	115	6	(	(	PUNCT
abr-157	115	7	or	or	CCONJ
abr-157	115	8	big5	big5	PROPN
abr-157	115	9	prior	prior	ADV
abr-157	115	10	to	to	ADP
abr-157	115	11	the	the	DET
abr-157	115	12	demise	demise	NOUN
abr-157	115	13	of	of	ADP
abr-157	115	14	arthur	arthur	PROPN
abr-157	115	15	andersen	andersen	PROPN
abr-157	115	16	)	)	PUNCT
abr-157	115	17	auditors	auditor	NOUN
abr-157	115	18	possess	possess	VERB
abr-157	115	19	prestigious	prestigious	ADJ
abr-157	115	20	brand	brand	NOUN
abr-157	115	21	names	name	NOUN
abr-157	115	22	that	that	PRON
abr-157	115	23	allow	allow	VERB
abr-157	115	24	them	they	PRON
abr-157	115	25	to	to	PART
abr-157	115	26	charge	charge	VERB
abr-157	115	27	significantly	significantly	ADV
abr-157	115	28	higher	high	ADJ
abr-157	115	29	audit	audit	NOUN
abr-157	115	30	fees	fee	NOUN
abr-157	115	31	than	than	ADP
abr-157	115	32	their	their	PRON
abr-157	115	33	peers	peer	NOUN
abr-157	115	34	.	.	PUNCT
abr-157	116	1	we	we	PRON
abr-157	116	2	created	create	VERB
abr-157	116	3	an	an	DET
abr-157	116	4	indicator	indicator	NOUN
abr-157	116	5	variable	variable	ADJ
abr-157	116	6	bign	bign	NOUN
abr-157	116	7	to	to	PART
abr-157	116	8	denote	denote	VERB
abr-157	116	9	deloitte	deloitte	PROPN
abr-157	116	10	,	,	PUNCT
abr-157	116	11	pwc	pwc	PROPN
abr-157	116	12	,	,	PUNCT
abr-157	116	13	ernst	ernst	NOUN
abr-157	116	14	and	and	CCONJ
abr-157	116	15	young	young	ADJ
abr-157	116	16	,	,	PUNCT
abr-157	116	17	or	or	CCONJ
abr-157	116	18	kpmg	kpmg	PROPN
abr-157	116	19	.	.	PUNCT
abr-157	117	1	when	when	SCONJ
abr-157	117	2	the	the	DET
abr-157	117	3	audit	audit	NOUN
abr-157	117	4	report	report	NOUN
abr-157	117	5	is	be	AUX
abr-157	117	6	issued	issue	VERB
abr-157	117	7	at	at	ADP
abr-157	117	8	a	a	DET
abr-157	117	9	date	date	NOUN
abr-157	117	10	long	long	ADV
abr-157	117	11	after	after	ADP
abr-157	117	12	the	the	DET
abr-157	117	13	fiscal	fiscal	ADJ
abr-157	117	14	year	year	NOUN
abr-157	117	15	-	-	PUNCT
abr-157	117	16	end	end	NOUN
abr-157	117	17	,	,	PUNCT
abr-157	117	18	it	it	PRON
abr-157	117	19	implies	imply	VERB
abr-157	117	20	that	that	SCONJ
abr-157	117	21	the	the	DET
abr-157	117	22	audit	audit	NOUN
abr-157	117	23	work	work	NOUN
abr-157	117	24	is	be	AUX
abr-157	117	25	complicated	complicated	ADJ
abr-157	117	26	.	.	PUNCT
abr-157	118	1	therefore	therefore	ADV
abr-157	118	2	,	,	PUNCT
abr-157	118	3	we	we	PRON
abr-157	118	4	use	use	VERB
abr-157	118	5	the	the	DET
abr-157	118	6	number	number	NOUN
abr-157	118	7	of	of	ADP
abr-157	118	8	days	day	NOUN
abr-157	118	9	between	between	ADP
abr-157	118	10	fiscal	fiscal	ADJ
abr-157	118	11	year	year	NOUN
abr-157	118	12	-	-	PUNCT
abr-157	118	13	end	end	NOUN
abr-157	118	14	and	and	CCONJ
abr-157	118	15	audit	audit	NOUN
abr-157	118	16	report	report	NOUN
abr-157	118	17	date	date	NOUN
abr-157	118	18	(	(	PUNCT
abr-157	118	19	report_lag	report_lag	X
abr-157	118	20	)	)	PUNCT
abr-157	118	21	to	to	PART
abr-157	118	22	control	control	VERB
abr-157	118	23	for	for	ADP
abr-157	118	24	the	the	DET
abr-157	118	25	difficulty	difficulty	NOUN
abr-157	118	26	of	of	ADP
abr-157	118	27	the	the	DET
abr-157	118	28	audit	audit	NOUN
abr-157	118	29	task	task	NOUN
abr-157	118	30	.	.	PUNCT
abr-157	119	1	definition	definition	NOUN
abr-157	119	2	of	of	ADP
abr-157	119	3	all	all	DET
abr-157	119	4	variables	variable	NOUN
abr-157	119	5	can	can	AUX
abr-157	119	6	be	be	AUX
abr-157	119	7	found	find	VERB
abr-157	119	8	in	in	ADP
abr-157	119	9	table	table	NOUN
abr-157	119	10	1	1	NUM
abr-157	119	11	.	.	PUNCT
abr-157	119	12	table	table	NOUN
abr-157	119	13	1	1	NUM
abr-157	119	14	.	.	PUNCT
abr-157	120	1	variable	variable	ADJ
abr-157	120	2	definitions	definition	NOUN
abr-157	120	3	dependent	dependent	ADJ
abr-157	120	4	variables	variable	NOUN
abr-157	120	5	audfee	audfee	NOUN
abr-157	121	1	=	=	NOUN
abr-157	122	1	audit	audit	NOUN
abr-157	122	2	fees	fee	NOUN
abr-157	122	3	in	in	ADP
abr-157	122	4	thousand	thousand	NUM
abr-157	122	5	dollars	dollar	NOUN
abr-157	122	6	;	;	PUNCT
abr-157	122	7	laudit	laudit	NOUN
abr-157	122	8	=	=	PUNCT
abr-157	122	9	log	log	NOUN
abr-157	122	10	of	of	ADP
abr-157	122	11	audit	audit	NOUN
abr-157	122	12	fees	fee	NOUN
abr-157	122	13	in	in	ADP
abr-157	122	14	thousand	thousand	NUM
abr-157	122	15	dollars	dollar	NOUN
abr-157	122	16	;	;	PUNCT
abr-157	122	17	independent	independent	ADJ
abr-157	122	18	variables	variable	NOUN
abr-157	122	19	lowball	lowball	VERB
abr-157	122	20	=	=	PUNCT
abr-157	122	21	1	1	NUM
abr-157	122	22	if	if	SCONJ
abr-157	122	23	it	it	PRON
abr-157	122	24	is	be	AUX
abr-157	122	25	a	a	DET
abr-157	122	26	new	new	ADJ
abr-157	122	27	audit	audit	NOUN
abr-157	122	28	engagement	engagement	NOUN
abr-157	122	29	,	,	PUNCT
abr-157	122	30	and	and	CCONJ
abr-157	122	31	0	0	NUM
abr-157	122	32	otherwise	otherwise	ADV
abr-157	122	33	;	;	PUNCT
abr-157	122	34	expert	expert	NOUN
abr-157	122	35	=	=	NOUN
abr-157	122	36	1	1	NUM
abr-157	122	37	if	if	SCONJ
abr-157	122	38	an	an	DET
abr-157	122	39	auditor	auditor	NOUN
abr-157	122	40	is	be	AUX
abr-157	122	41	both	both	CCONJ
abr-157	122	42	national	national	ADJ
abr-157	122	43	and	and	CCONJ
abr-157	122	44	city	city	NOUN
abr-157	122	45	level	level	NOUN
abr-157	122	46	industry	industry	NOUN
abr-157	122	47	expert	expert	NOUN
abr-157	122	48	,	,	PUNCT
abr-157	122	49	0	0	NUM
abr-157	122	50	otherwise	otherwise	ADV
abr-157	122	51	low_exp	low_exp	PROPN
abr-157	122	52	=	=	PUNCT
abr-157	122	53	the	the	DET
abr-157	122	54	interaction	interaction	NOUN
abr-157	122	55	of	of	ADP
abr-157	122	56	lowball	lowball	NOUN
abr-157	122	57	and	and	CCONJ
abr-157	122	58	expert	expert	NOUN
abr-157	122	59	asset	asset	NOUN
abr-157	122	60	=	=	PUNCT
abr-157	122	61	total	total	ADJ
abr-157	122	62	assets	asset	NOUN
abr-157	122	63	in	in	ADP
abr-157	122	64	millions	million	NOUN
abr-157	122	65	of	of	ADP
abr-157	122	66	dollars	dollar	NOUN
abr-157	122	67	;	;	PUNCT
abr-157	122	68	logat	logat	ADJ
abr-157	122	69	=	=	SYM
abr-157	122	70	natural	natural	ADJ
abr-157	122	71	log	log	NOUN
abr-157	122	72	of	of	ADP
abr-157	122	73	total	total	ADJ
abr-157	122	74	assets	asset	NOUN
abr-157	122	75	;	;	PUNCT
abr-157	122	76	bm	bm	PROPN
abr-157	122	77	=	=	PROPN
abr-157	122	78	book	book	PROPN
abr-157	122	79	-	-	PUNCT
abr-157	122	80	to	to	ADP
abr-157	122	81	-	-	PUNCT
abr-157	122	82	market	market	NOUN
abr-157	122	83	ratio	ratio	NOUN
abr-157	122	84	;	;	PUNCT
abr-157	122	85	busy	busy	ADJ
abr-157	122	86	=	=	SYM
abr-157	122	87	1	1	NUM
abr-157	122	88	if	if	SCONJ
abr-157	122	89	fiscal	fiscal	ADJ
abr-157	122	90	year	year	NOUN
abr-157	122	91	end	end	NOUN
abr-157	122	92	is	be	AUX
abr-157	122	93	december	december	PROPN
abr-157	122	94	,	,	PUNCT
abr-157	122	95	and	and	CCONJ
abr-157	122	96	0	0	NUM
abr-157	122	97	otherwise	otherwise	ADV
abr-157	122	98	;	;	PUNCT
abr-157	122	99	roa	roa	PROPN
abr-157	122	100	=	=	PROPN
abr-157	122	101	income	income	NOUN
abr-157	122	102	before	before	ADP
abr-157	122	103	extraordinary	extraordinary	ADJ
abr-157	122	104	items	item	NOUN
abr-157	122	105	deflated	deflate	VERB
abr-157	122	106	by	by	ADP
abr-157	122	107	total	total	ADJ
abr-157	122	108	assets	asset	NOUN
abr-157	122	109	;	;	PUNCT
abr-157	122	110	quick	quick	ADJ
abr-157	122	111	=	=	SYM
abr-157	122	112	current	current	ADJ
abr-157	122	113	assets	asset	NOUN
abr-157	122	114	divided	divide	VERB
abr-157	122	115	by	by	ADP
abr-157	122	116	current	current	ADJ
abr-157	122	117	liabilities	liability	NOUN
abr-157	122	118	;	;	PUNCT
abr-157	122	119	leverage	leverage	NOUN
abr-157	122	120	=	=	SYM
abr-157	122	121	total	total	ADJ
abr-157	122	122	debts	debt	NOUN
abr-157	122	123	deflated	deflate	VERB
abr-157	122	124	by	by	ADP
abr-157	122	125	total	total	ADJ
abr-157	122	126	assets	asset	NOUN
abr-157	122	127	;	;	PUNCT
abr-157	122	128	loss	loss	NOUN
abr-157	122	129	=	=	SYM
abr-157	122	130	1	1	NUM
abr-157	122	131	if	if	SCONJ
abr-157	122	132	the	the	DET
abr-157	122	133	firm	firm	ADJ
abr-157	122	134	report	report	NOUN
abr-157	122	135	loss	loss	NOUN
abr-157	122	136	for	for	ADP
abr-157	122	137	current	current	ADJ
abr-157	122	138	year	year	NOUN
abr-157	122	139	,	,	PUNCT
abr-157	122	140	and	and	CCONJ
abr-157	122	141	0	0	NUM
abr-157	122	142	otherwise	otherwise	ADV
abr-157	122	143	;	;	PUNCT
abr-157	122	144	inv_rec	inv_rec	ADP
abr-157	122	145	=	=	NOUN
abr-157	122	146	sum	sum	NOUN
abr-157	122	147	of	of	ADP
abr-157	122	148	inventories	inventory	NOUN
abr-157	122	149	and	and	CCONJ
abr-157	122	150	receivables	receivable	NOUN
abr-157	122	151	,	,	PUNCT
abr-157	122	152	divided	divide	VERB
abr-157	122	153	by	by	ADP
abr-157	122	154	total	total	ADJ
abr-157	122	155	assets	asset	NOUN
abr-157	122	156	;	;	PUNCT
abr-157	122	157	spitem	spitem	NOUN
abr-157	122	158	=	=	SYM
abr-157	122	159	1	1	NUM
abr-157	122	160	if	if	SCONJ
abr-157	122	161	the	the	DET
abr-157	122	162	firm	firm	NOUN
abr-157	122	163	reports	report	VERB
abr-157	122	164	a	a	DET
abr-157	122	165	special	special	ADJ
abr-157	122	166	item	item	NOUN
abr-157	122	167	,	,	PUNCT
abr-157	122	168	and	and	CCONJ
abr-157	122	169	0	0	NUM
abr-157	122	170	otherwise	otherwise	ADV
abr-157	122	171	;	;	PUNCT
abr-157	122	172	bign	bign	NOUN
abr-157	122	173	=	=	SYM
abr-157	122	174	1	1	NUM
abr-157	122	175	if	if	SCONJ
abr-157	122	176	the	the	DET
abr-157	122	177	firm	firm	NOUN
abr-157	122	178	is	be	AUX
abr-157	122	179	audited	audit	VERB
abr-157	122	180	by	by	ADP
abr-157	122	181	a	a	DET
abr-157	122	182	big	big	ADJ
abr-157	122	183	5	5	NUM
abr-157	122	184	audit	audit	NOUN
abr-157	122	185	firm	firm	NOUN
abr-157	122	186	,	,	PUNCT
abr-157	122	187	and	and	CCONJ
abr-157	122	188	0	0	NUM
abr-157	122	189	otherwise	otherwise	ADV
abr-157	122	190	;	;	PUNCT
abr-157	122	191	nseg	nseg	NOUN
abr-157	122	192	=	=	SYM
abr-157	122	193	the	the	DET
abr-157	122	194	number	number	NOUN
abr-157	122	195	of	of	ADP
abr-157	122	196	business	business	NOUN
abr-157	122	197	segments	segment	NOUN
abr-157	122	198	;	;	PUNCT
abr-157	122	199	fops	fop	NOUN
abr-157	122	200	=	=	SYM
abr-157	122	201	1	1	NUM
abr-157	122	202	if	if	SCONJ
abr-157	122	203	firm	firm	NOUN
abr-157	122	204	has	have	VERB
abr-157	122	205	a	a	DET
abr-157	122	206	foreign	foreign	ADJ
abr-157	122	207	operation	operation	NOUN
abr-157	122	208	,	,	PUNCT
abr-157	122	209	and	and	CCONJ
abr-157	122	210	0	0	NUM
abr-157	122	211	otherwise	otherwise	ADV
abr-157	122	212	;	;	PUNCT
abr-157	122	213	gcm	gcm	PROPN
abr-157	122	214	=	=	NOUN
abr-157	122	215	1	1	NUM
abr-157	122	216	if	if	SCONJ
abr-157	122	217	firm	firm	NOUN
abr-157	122	218	receives	receive	VERB
abr-157	122	219	a	a	DET
abr-157	122	220	going	go	VERB
abr-157	122	221	concern	concern	NOUN
abr-157	122	222	opinion	opinion	NOUN
abr-157	122	223	,	,	PUNCT
abr-157	122	224	and	and	CCONJ
abr-157	122	225	0	0	NUM
abr-157	122	226	otherwise	otherwise	ADV
abr-157	122	227	;	;	PUNCT
abr-157	122	228	report_lag	report_lag	NUM
abr-157	122	229	=	=	SYM
abr-157	122	230	time	time	NOUN
abr-157	122	231	in	in	ADP
abr-157	122	232	days	day	NOUN
abr-157	122	233	from	from	ADP
abr-157	122	234	fiscal	fiscal	ADJ
abr-157	122	235	year	year	NOUN
abr-157	122	236	end	end	NOUN
abr-157	122	237	to	to	ADP
abr-157	122	238	the	the	DET
abr-157	122	239	audit	audit	NOUN
abr-157	122	240	report	report	NOUN
abr-157	122	241	date	date	NOUN
abr-157	122	242	;	;	PUNCT
abr-157	122	243	hua	hua	PROPN
abr-157	122	244	et	et	PROPN
abr-157	122	245	al	al	PROPN
abr-157	122	246	.	.	PROPN
abr-157	122	247	85	85	NUM
abr-157	122	248	table	table	NOUN
abr-157	122	249	2	2	NUM
abr-157	122	250	reports	report	NOUN
abr-157	122	251	descriptive	descriptive	ADJ
abr-157	122	252	statistics	statistic	NOUN
abr-157	122	253	of	of	ADP
abr-157	122	254	the	the	DET
abr-157	122	255	variables	variable	NOUN
abr-157	122	256	in	in	ADP
abr-157	122	257	our	our	PRON
abr-157	122	258	model	model	NOUN
abr-157	122	259	.	.	PUNCT
abr-157	123	1	laudit	laudit	NOUN
abr-157	123	2	has	have	VERB
abr-157	123	3	a	a	DET
abr-157	123	4	similar	similar	ADJ
abr-157	123	5	mean	mean	NOUN
abr-157	123	6	and	and	CCONJ
abr-157	123	7	median	median	ADJ
abr-157	123	8	,	,	PUNCT
abr-157	123	9	suggesting	suggest	VERB
abr-157	123	10	that	that	SCONJ
abr-157	123	11	audit	audit	NOUN
abr-157	123	12	fees	fee	NOUN
abr-157	123	13	are	be	AUX
abr-157	123	14	normally	normally	ADV
abr-157	123	15	distributed	distribute	VERB
abr-157	123	16	.	.	PUNCT
abr-157	124	1	the	the	DET
abr-157	124	2	mean	mean	NOUN
abr-157	124	3	of	of	ADP
abr-157	124	4	lowball	lowball	NOUN
abr-157	124	5	is	be	AUX
abr-157	124	6	0.07	0.07	NUM
abr-157	124	7	,	,	PUNCT
abr-157	124	8	which	which	PRON
abr-157	124	9	indicates	indicate	VERB
abr-157	124	10	that	that	SCONJ
abr-157	124	11	most	most	ADJ
abr-157	124	12	of	of	ADP
abr-157	124	13	our	our	PRON
abr-157	124	14	observations	observation	NOUN
abr-157	124	15	are	be	AUX
abr-157	124	16	not	not	PART
abr-157	124	17	first	first	ADJ
abr-157	124	18	-	-	PUNCT
abr-157	124	19	time	time	NOUN
abr-157	124	20	engagements	engagement	NOUN
abr-157	124	21	.	.	PUNCT
abr-157	125	1	expert	expert	NOUN
abr-157	125	2	shows	show	VERB
abr-157	125	3	that	that	SCONJ
abr-157	125	4	27.6	27.6	NUM
abr-157	125	5	%	%	NOUN
abr-157	125	6	of	of	ADP
abr-157	125	7	the	the	DET
abr-157	125	8	sample	sample	NOUN
abr-157	125	9	audit	audit	NOUN
abr-157	125	10	reports	report	NOUN
abr-157	125	11	are	be	AUX
abr-157	125	12	prepared	prepare	VERB
abr-157	125	13	by	by	ADP
abr-157	125	14	industry	industry	NOUN
abr-157	125	15	expert	expert	NOUN
abr-157	125	16	auditors	auditor	NOUN
abr-157	125	17	.	.	PUNCT
abr-157	126	1	in	in	ADP
abr-157	126	2	addition	addition	NOUN
abr-157	126	3	,	,	PUNCT
abr-157	126	4	74.2	74.2	NUM
abr-157	126	5	%	%	NOUN
abr-157	126	6	of	of	ADP
abr-157	126	7	clients	client	NOUN
abr-157	126	8	’	'	PUNCT
abr-157	126	9	books	book	NOUN
abr-157	126	10	are	be	AUX
abr-157	126	11	closed	close	VERB
abr-157	126	12	during	during	ADP
abr-157	126	13	busy	busy	ADJ
abr-157	126	14	season	season	NOUN
abr-157	126	15	(	(	PUNCT
abr-157	126	16	busy	busy	ADJ
abr-157	126	17	)	)	PUNCT
abr-157	126	18	,	,	PUNCT
abr-157	126	19	and	and	CCONJ
abr-157	126	20	74.1	74.1	NUM
abr-157	126	21	%	%	NOUN
abr-157	126	22	of	of	ADP
abr-157	126	23	the	the	DET
abr-157	126	24	audits	audits	NOUN
abr-157	126	25	are	be	AUX
abr-157	126	26	done	do	VERB
abr-157	126	27	by	by	ADP
abr-157	126	28	big4	big4	NOUN
abr-157	126	29	auditors	auditor	NOUN
abr-157	126	30	(	(	PUNCT
abr-157	126	31	bign	bign	NOUN
abr-157	126	32	)	)	PUNCT
abr-157	126	33	.	.	PUNCT
abr-157	127	1	the	the	DET
abr-157	127	2	companies	company	NOUN
abr-157	127	3	in	in	ADP
abr-157	127	4	our	our	PRON
abr-157	127	5	sample	sample	NOUN
abr-157	127	6	are	be	AUX
abr-157	127	7	generally	generally	ADV
abr-157	127	8	growing	grow	VERB
abr-157	127	9	as	as	SCONJ
abr-157	127	10	the	the	DET
abr-157	127	11	mean	mean	NOUN
abr-157	127	12	book	book	NOUN
abr-157	127	13	-	-	PUNCT
abr-157	127	14	to	to	ADP
abr-157	127	15	-	-	PUNCT
abr-157	127	16	market	market	NOUN
abr-157	127	17	ratio	ratio	NOUN
abr-157	127	18	(	(	PUNCT
abr-157	127	19	bm	bm	PROPN
abr-157	127	20	)	)	PUNCT
abr-157	127	21	is	be	AUX
abr-157	127	22	smaller	small	ADJ
abr-157	127	23	than	than	ADP
abr-157	127	24	one	one	NUM
abr-157	127	25	.	.	PUNCT
abr-157	128	1	average	average	ADJ
abr-157	128	2	roa	roa	NOUN
abr-157	128	3	of	of	ADP
abr-157	128	4	our	our	PRON
abr-157	128	5	sample	sample	NOUN
abr-157	128	6	companies	company	NOUN
abr-157	128	7	is	be	AUX
abr-157	128	8	-9.59	-9.59	VERB
abr-157	128	9	%	%	NOUN
abr-157	128	10	,	,	PUNCT
abr-157	128	11	and	and	CCONJ
abr-157	128	12	35.68	35.68	NUM
abr-157	128	13	%	%	NOUN
abr-157	128	14	of	of	ADP
abr-157	128	15	companies	company	NOUN
abr-157	128	16	reported	report	VERB
abr-157	128	17	net	net	ADJ
abr-157	128	18	loss	loss	NOUN
abr-157	128	19	(	(	PUNCT
abr-157	128	20	loss	loss	NOUN
abr-157	128	21	)	)	PUNCT
abr-157	128	22	.	.	PUNCT
abr-157	129	1	though	though	SCONJ
abr-157	129	2	being	be	AUX
abr-157	129	3	unprofitable	unprofitable	ADJ
abr-157	129	4	in	in	ADP
abr-157	129	5	general	general	ADJ
abr-157	129	6	,	,	PUNCT
abr-157	129	7	our	our	PRON
abr-157	129	8	sample	sample	NOUN
abr-157	129	9	companies	company	NOUN
abr-157	129	10	have	have	VERB
abr-157	129	11	good	good	ADJ
abr-157	129	12	liquidity	liquidity	NOUN
abr-157	129	13	as	as	ADP
abr-157	129	14	the	the	DET
abr-157	129	15	mean	mean	ADJ
abr-157	129	16	quick	quick	ADJ
abr-157	129	17	ratio	ratio	NOUN
abr-157	129	18	(	(	PUNCT
abr-157	129	19	quick	quick	ADJ
abr-157	129	20	)	)	PUNCT
abr-157	129	21	is	be	AUX
abr-157	129	22	218.84	218.84	NUM
abr-157	129	23	%	%	NOUN
abr-157	129	24	.	.	PUNCT
abr-157	130	1	the	the	DET
abr-157	130	2	sample	sample	NOUN
abr-157	130	3	companies	company	NOUN
abr-157	130	4	are	be	AUX
abr-157	130	5	not	not	PART
abr-157	130	6	heavily	heavily	ADV
abr-157	130	7	indebted	indebted	ADJ
abr-157	130	8	,	,	PUNCT
abr-157	130	9	because	because	SCONJ
abr-157	130	10	on	on	ADP
abr-157	130	11	average	average	ADJ
abr-157	130	12	,	,	PUNCT
abr-157	130	13	58.67	58.67	NUM
abr-157	130	14	%	%	NOUN
abr-157	130	15	of	of	ADP
abr-157	130	16	companies	company	NOUN
abr-157	130	17	’	'	PUNCT
abr-157	130	18	total	total	ADJ
abr-157	130	19	assets	asset	NOUN
abr-157	130	20	are	be	AUX
abr-157	130	21	financed	finance	VERB
abr-157	130	22	through	through	ADP
abr-157	130	23	debts	debt	NOUN
abr-157	130	24	(	(	PUNCT
abr-157	130	25	leverage	leverage	NOUN
abr-157	130	26	)	)	PUNCT
abr-157	130	27	.	.	PUNCT
abr-157	131	1	our	our	PRON
abr-157	131	2	variables	variable	NOUN
abr-157	131	3	generally	generally	ADV
abr-157	131	4	show	show	VERB
abr-157	131	5	similar	similar	ADJ
abr-157	131	6	distribution	distribution	NOUN
abr-157	131	7	to	to	ADP
abr-157	131	8	what	what	PRON
abr-157	131	9	prior	prior	ADJ
abr-157	131	10	audit	audit	NOUN
abr-157	131	11	literature	literature	NOUN
abr-157	131	12	documents	document	NOUN
abr-157	131	13	.	.	PUNCT
abr-157	132	1	table	table	NOUN
abr-157	132	2	2	2	NUM
abr-157	132	3	.	.	PUNCT
abr-157	132	4	descriptive	descriptive	ADJ
abr-157	132	5	statics	static	NOUN
abr-157	132	6	(	(	PUNCT
abr-157	132	7	n	n	NOUN
abr-157	132	8	=	=	NUM
abr-157	132	9	21,225	21,225	NUM
abr-157	132	10	)	)	PUNCT
abr-157	132	11	variable	variable	ADJ
abr-157	132	12	mean	mean	NOUN
abr-157	132	13	median	median	ADJ
abr-157	132	14	standard	standard	ADJ
abr-157	132	15	deviation	deviation	NOUN
abr-157	132	16	25th	25th	NOUN
abr-157	132	17	percentile	percentile	ADJ
abr-157	132	18	75th	75th	ADJ
abr-157	132	19	percentile	percentile	ADJ
abr-157	132	20	audfee	audfee	NOUN
abr-157	132	21	1,640.02	1,640.02	NUM
abr-157	132	22	607.00	607.00	NUM
abr-157	132	23	3,391.94	3,391.94	NUM
abr-157	132	24	199.67	199.67	NUM
abr-157	132	25	1,616.00	1,616.00	NUM
abr-157	132	26	laudit	laudit	NOUN
abr-157	132	27	6.39	6.39	NUM
abr-157	132	28	6.40	6.40	NUM
abr-157	132	29	1.42	1.42	NUM
abr-157	132	30	5.29	5.29	NUM
abr-157	132	31	7.38	7.38	NUM
abr-157	132	32	lowball	lowball	NOUN
abr-157	132	33	0.07	0.07	NUM
abr-157	132	34	0.00	0.00	NUM
abr-157	132	35	0.26	0.26	NUM
abr-157	132	36	0.00	0.00	NUM
abr-157	132	37	0.00	0.00	NUM
abr-157	132	38	expert	expert	NOUN
abr-157	132	39	0.28	0.28	NUM
abr-157	132	40	0.00	0.00	NUM
abr-157	132	41	0.44	0.44	NUM
abr-157	132	42	0.00	0.00	NUM
abr-157	132	43	1.00	1.00	NUM
abr-157	132	44	logat	logat	NOUN
abr-157	132	45	5.60	5.60	NUM
abr-157	132	46	5.72	5.72	NUM
abr-157	132	47	2.31	2.31	NUM
abr-157	132	48	3.99	3.99	NUM
abr-157	132	49	7.24	7.24	NUM
abr-157	132	50	bm	bm	PROPN
abr-157	132	51	0.44	0.44	NUM
abr-157	132	52	0.45	0.45	NUM
abr-157	132	53	1.19	1.19	NUM
abr-157	132	54	0.24	0.24	NUM
abr-157	132	55	0.76	0.76	NUM
abr-157	132	56	busy	busy	ADJ
abr-157	132	57	0.74	0.74	NUM
abr-157	132	58	1.00	1.00	NUM
abr-157	132	59	0.44	0.44	NUM
abr-157	132	60	0.00	0.00	NUM
abr-157	132	61	1.00	1.00	NUM
abr-157	132	62	roa	roa	NOUN
abr-157	132	63	-0.09	-0.09	NUM
abr-157	132	64	0.03	0.03	NUM
abr-157	132	65	0.48	0.48	NUM
abr-157	132	66	-0.06	-0.06	NUM
abr-157	132	67	0.07	0.07	NUM
abr-157	132	68	quick	quick	ADJ
abr-157	132	69	2.19	2.19	NUM
abr-157	132	70	1.48	1.48	NUM
abr-157	132	71	2.23	2.23	NUM
abr-157	132	72	0.95	0.95	NUM
abr-157	132	73	2.52	2.52	NUM
abr-157	132	74	leverage	leverage	NOUN
abr-157	132	75	0.59	0.59	NUM
abr-157	132	76	0.48	0.48	NUM
abr-157	132	77	0.66	0.66	NUM
abr-157	132	78	0.29	0.29	NUM
abr-157	132	79	0.66	0.66	NUM
abr-157	132	80	loss	loss	NOUN
abr-157	132	81	0.36	0.36	NUM
abr-157	132	82	0.00	0.00	NUM
abr-157	132	83	0.48	0.48	NUM
abr-157	132	84	0.00	0.00	NUM
abr-157	132	85	1.00	1.00	NUM
abr-157	132	86	inv_rec	inv_rec	NOUN
abr-157	132	87	0.30	0.30	NUM
abr-157	132	88	0.27	0.27	NUM
abr-157	132	89	0.21	0.21	NUM
abr-157	132	90	0.14	0.14	NUM
abr-157	132	91	0.42	0.42	NUM
abr-157	132	92	spitem	spitem	NOUN
abr-157	132	93	0.66	0.66	NUM
abr-157	132	94	1.00	1.00	NUM
abr-157	132	95	0.47	0.47	NUM
abr-157	132	96	0.00	0.00	NUM
abr-157	132	97	1.00	1.00	NUM
abr-157	132	98	bign	bign	NOUN
abr-157	132	99	0.74	0.74	NUM
abr-157	132	100	1.00	1.00	NUM
abr-157	132	101	0.44	0.44	NUM
abr-157	132	102	0.00	0.00	NUM
abr-157	132	103	1.00	1.00	NUM
abr-157	132	104	nseg	nseg	NOUN
abr-157	132	105	2.29	2.29	NUM
abr-157	132	106	1.00	1.00	NUM
abr-157	132	107	1.60	1.60	NUM
abr-157	132	108	1.00	1.00	NUM
abr-157	132	109	3.00	3.00	NUM
abr-157	132	110	fops	fop	NOUN
abr-157	132	111	0.55	0.55	NUM
abr-157	132	112	1.00	1.00	NUM
abr-157	132	113	0.49	0.49	NUM
abr-157	132	114	0.00	0.00	NUM
abr-157	132	115	1.00	1.00	NUM
abr-157	132	116	gcm	gcm	NOUN
abr-157	132	117	0.07	0.07	NUM
abr-157	132	118	0.00	0.00	NUM
abr-157	132	119	0.25	0.25	NUM
abr-157	132	120	0.00	0.00	NUM
abr-157	132	121	0.00	0.00	NUM
abr-157	132	122	report_lag	report_lag	NOUN
abr-157	132	123	107.77	107.77	NUM
abr-157	132	124	100.00	100.00	NUM
abr-157	132	125	46.17	46.17	NUM
abr-157	132	126	86.00	86.00	NUM
abr-157	132	127	117.00	117.00	NUM
abr-157	132	128	table	table	NOUN
abr-157	132	129	3	3	NUM
abr-157	132	130	provides	provide	VERB
abr-157	132	131	the	the	DET
abr-157	132	132	pearson	pearson	NOUN
abr-157	132	133	correlation	correlation	NOUN
abr-157	132	134	matrix	matrix	NOUN
abr-157	132	135	of	of	ADP
abr-157	132	136	our	our	PRON
abr-157	132	137	variables	variable	NOUN
abr-157	132	138	.	.	PUNCT
abr-157	133	1	consistent	consistent	ADJ
abr-157	133	2	with	with	ADP
abr-157	133	3	prior	prior	ADJ
abr-157	133	4	literature	literature	NOUN
abr-157	133	5	,	,	PUNCT
abr-157	133	6	the	the	DET
abr-157	133	7	dependent	dependent	ADJ
abr-157	133	8	variable	variable	NOUN
abr-157	133	9	,	,	PUNCT
abr-157	133	10	laudit	laudit	NOUN
abr-157	133	11	,	,	PUNCT
abr-157	133	12	is	be	AUX
abr-157	133	13	negatively	negatively	ADV
abr-157	133	14	correlated	correlate	VERB
abr-157	133	15	with	with	ADP
abr-157	133	16	new	new	ADJ
abr-157	133	17	audit	audit	NOUN
abr-157	133	18	engagement	engagement	NOUN
abr-157	133	19	(	(	PUNCT
abr-157	133	20	lowball	lowball	NOUN
abr-157	133	21	)	)	PUNCT
abr-157	133	22	and	and	CCONJ
abr-157	133	23	positively	positively	ADV
abr-157	133	24	correlated	correlate	VERB
abr-157	133	25	with	with	ADP
abr-157	133	26	industry	industry	NOUN
abr-157	133	27	expert	expert	NOUN
abr-157	133	28	auditors	auditor	NOUN
abr-157	133	29	(	(	PUNCT
abr-157	133	30	expert	expert	NOUN
abr-157	133	31	)	)	PUNCT
abr-157	133	32	.	.	PUNCT
abr-157	134	1	laudit	laudit	NOUN
abr-157	134	2	is	be	AUX
abr-157	134	3	significantly	significantly	ADV
abr-157	134	4	correlated	correlate	VERB
abr-157	134	5	with	with	ADP
abr-157	134	6	each	each	PRON
abr-157	134	7	of	of	ADP
abr-157	134	8	the	the	DET
abr-157	134	9	explanatory	explanatory	ADJ
abr-157	134	10	variables	variable	NOUN
abr-157	134	11	.	.	PUNCT
abr-157	135	1	most	most	ADJ
abr-157	135	2	of	of	ADP
abr-157	135	3	the	the	DET
abr-157	135	4	paired	pair	VERB
abr-157	135	5	correlations	correlation	NOUN
abr-157	135	6	are	be	AUX
abr-157	135	7	significant	significant	ADJ
abr-157	135	8	at	at	ADP
abr-157	135	9	the	the	DET
abr-157	135	10	0.10	0.10	NUM
abr-157	135	11	level	level	NOUN
abr-157	135	12	or	or	CCONJ
abr-157	135	13	lower	low	ADJ
abr-157	135	14	.	.	PUNCT
abr-157	136	1	auditor	auditor	NOUN
abr-157	136	2	bargaining	bargaining	NOUN
abr-157	136	3	and	and	CCONJ
abr-157	136	4	lowballing	lowball	VERB
abr-157	136	5	86	86	NUM
abr-157	136	6	bold	bold	ADJ
abr-157	136	7	indicates	indicate	VERB
abr-157	136	8	correlation	correlation	NOUN
abr-157	136	9	significant	significant	ADJ
abr-157	136	10	at	at	ADP
abr-157	136	11	p	p	X
abr-157	136	12	<	<	X
abr-157	136	13	0.10	0.10	NUM
abr-157	136	14	level	level	NOUN
abr-157	136	15	.	.	PUNCT
abr-157	137	1	see	see	VERB
abr-157	137	2	table	table	NOUN
abr-157	137	3	1	1	NUM
abr-157	137	4	for	for	ADP
abr-157	137	5	variable	variable	ADJ
abr-157	137	6	definitions	definition	NOUN
abr-157	137	7	.	.	PUNCT
abr-157	138	1	results	result	VERB
abr-157	138	2	the	the	DET
abr-157	138	3	regression	regression	NOUN
abr-157	138	4	results	result	NOUN
abr-157	138	5	are	be	AUX
abr-157	138	6	reported	report	VERB
abr-157	138	7	in	in	ADP
abr-157	138	8	table	table	NOUN
abr-157	138	9	4	4	NUM
abr-157	138	10	.	.	PUNCT
abr-157	139	1	we	we	PRON
abr-157	139	2	found	find	VERB
abr-157	139	3	a	a	DET
abr-157	139	4	negative	negative	ADJ
abr-157	139	5	association	association	NOUN
abr-157	139	6	between	between	ADP
abr-157	139	7	audit	audit	NOUN
abr-157	139	8	fees	fee	NOUN
abr-157	139	9	and	and	CCONJ
abr-157	139	10	the	the	DET
abr-157	139	11	initial	initial	ADJ
abr-157	139	12	engagement	engagement	NOUN
abr-157	139	13	(	(	PUNCT
abr-157	139	14	lowball	lowball	PROPN
abr-157	139	15	)	)	PUNCT
abr-157	139	16	,	,	PUNCT
abr-157	139	17	which	which	PRON
abr-157	139	18	suggests	suggest	VERB
abr-157	139	19	that	that	SCONJ
abr-157	139	20	auditors	auditor	NOUN
abr-157	139	21	give	give	VERB
abr-157	139	22	discounts	discount	NOUN
abr-157	139	23	on	on	ADP
abr-157	139	24	audit	audit	NOUN
abr-157	139	25	fees	fee	NOUN
abr-157	139	26	for	for	ADP
abr-157	139	27	first	first	ADJ
abr-157	139	28	-	-	PUNCT
abr-157	139	29	time	time	NOUN
abr-157	139	30	clients	client	NOUN
abr-157	139	31	.	.	PUNCT
abr-157	140	1	the	the	DET
abr-157	140	2	positive	positive	ADJ
abr-157	140	3	association	association	NOUN
abr-157	140	4	between	between	ADP
abr-157	140	5	industry	industry	NOUN
abr-157	140	6	expert	expert	NOUN
abr-157	140	7	auditors	auditor	NOUN
abr-157	140	8	(	(	PUNCT
abr-157	140	9	expert	expert	NOUN
abr-157	140	10	)	)	PUNCT
abr-157	140	11	and	and	CCONJ
abr-157	140	12	audit	audit	NOUN
abr-157	140	13	fees	fee	NOUN
abr-157	140	14	suggests	suggest	VERB
abr-157	140	15	that	that	SCONJ
abr-157	140	16	industry	industry	NOUN
abr-157	140	17	experts	expert	NOUN
abr-157	140	18	charge	charge	VERB
abr-157	140	19	higher	high	ADJ
abr-157	140	20	prices	price	NOUN
abr-157	140	21	than	than	ADP
abr-157	140	22	non	non	NOUN
abr-157	140	23	-	-	NOUN
abr-157	140	24	experts	expert	NOUN
abr-157	140	25	.	.	PUNCT
abr-157	141	1	our	our	PRON
abr-157	141	2	chief	chief	ADJ
abr-157	141	3	variable	variable	NOUN
abr-157	141	4	of	of	ADP
abr-157	141	5	interest	interest	NOUN
abr-157	141	6	,	,	PUNCT
abr-157	141	7	industry	industry	NOUN
abr-157	141	8	experts	expert	NOUN
abr-157	141	9	(	(	PUNCT
abr-157	141	10	low_exp	low_exp	PROPN
abr-157	141	11	)	)	PUNCT
abr-157	141	12	,	,	PUNCT
abr-157	141	13	which	which	PRON
abr-157	141	14	indicates	indicate	VERB
abr-157	141	15	that	that	SCONJ
abr-157	141	16	new	new	ADJ
abr-157	141	17	customers	customer	NOUN
abr-157	141	18	are	be	AUX
abr-157	141	19	audited	audit	VERB
abr-157	141	20	by	by	ADP
abr-157	141	21	industry	industry	NOUN
abr-157	141	22	experts	expert	NOUN
abr-157	141	23	if	if	SCONJ
abr-157	141	24	equals	equal	VERB
abr-157	141	25	to	to	ADP
abr-157	141	26	1	1	NUM
abr-157	141	27	,	,	PUNCT
abr-157	141	28	exhibited	exhibit	VERB
abr-157	141	29	a	a	DET
abr-157	141	30	significantly	significantly	ADV
abr-157	141	31	positive	positive	ADJ
abr-157	141	32	coefficient	coefficient	NOUN
abr-157	141	33	.	.	PUNCT
abr-157	142	1	the	the	DET
abr-157	142	2	results	result	NOUN
abr-157	142	3	indicate	indicate	VERB
abr-157	142	4	that	that	SCONJ
abr-157	142	5	auditor	auditor	NOUN
abr-157	142	6	industry	industry	NOUN
abr-157	142	7	expertise	expertise	NOUN
abr-157	142	8	has	have	VERB
abr-157	142	9	a	a	DET
abr-157	142	10	diminishing	diminish	VERB
abr-157	142	11	effect	effect	NOUN
abr-157	142	12	on	on	ADP
abr-157	142	13	the	the	DET
abr-157	142	14	audit	audit	NOUN
abr-157	142	15	fee	fee	NOUN
abr-157	142	16	lowballing	lowball	VERB
abr-157	142	17	practice	practice	NOUN
abr-157	142	18	.	.	PUNCT
abr-157	143	1	furthermore	furthermore	ADV
abr-157	143	2	,	,	PUNCT
abr-157	143	3	the	the	DET
abr-157	143	4	combined	combined	ADJ
abr-157	143	5	coefficient	coefficient	NOUN
abr-157	143	6	of	of	ADP
abr-157	143	7	low_exp	low_exp	NOUN
abr-157	143	8	and	and	CCONJ
abr-157	143	9	lowball	lowball	NOUN
abr-157	143	10	is	be	AUX
abr-157	143	11	not	not	PART
abr-157	143	12	significant	significant	ADJ
abr-157	143	13	,	,	PUNCT
abr-157	143	14	suggesting	suggest	VERB
abr-157	143	15	that	that	SCONJ
abr-157	143	16	expert	expert	NOUN
abr-157	143	17	auditors	auditor	NOUN
abr-157	143	18	do	do	AUX
abr-157	143	19	not	not	PART
abr-157	143	20	cut	cut	VERB
abr-157	143	21	prices	price	NOUN
abr-157	143	22	for	for	ADP
abr-157	143	23	their	their	PRON
abr-157	143	24	new	new	ADJ
abr-157	143	25	clients	client	NOUN
abr-157	143	26	.	.	PUNCT
abr-157	144	1	the	the	DET
abr-157	144	2	model	model	NOUN
abr-157	144	3	reports	report	VERB
abr-157	144	4	a	a	DET
abr-157	144	5	high	high	ADJ
abr-157	144	6	adjusted	adjust	VERB
abr-157	144	7	rsquare	rsquare	NOUN
abr-157	144	8	(	(	PUNCT
abr-157	144	9	87	87	NUM
abr-157	144	10	%	%	NOUN
abr-157	144	11	)	)	PUNCT
abr-157	144	12	,	,	PUNCT
abr-157	144	13	which	which	PRON
abr-157	144	14	is	be	AUX
abr-157	144	15	consistent	consistent	ADJ
abr-157	144	16	with	with	ADP
abr-157	144	17	prior	prior	ADJ
abr-157	144	18	audit	audit	NOUN
abr-157	144	19	literature	literature	NOUN
abr-157	144	20	.	.	PUNCT
abr-157	145	1	all	all	DET
abr-157	145	2	other	other	ADJ
abr-157	145	3	variables	variable	NOUN
abr-157	145	4	,	,	PUNCT
abr-157	145	5	controlling	control	VERB
abr-157	145	6	for	for	ADP
abr-157	145	7	the	the	DET
abr-157	145	8	characteristics	characteristic	NOUN
abr-157	145	9	of	of	ADP
abr-157	145	10	financial	financial	ADJ
abr-157	145	11	performance	performance	NOUN
abr-157	145	12	of	of	ADP
abr-157	145	13	companies	company	NOUN
abr-157	145	14	and	and	CCONJ
abr-157	145	15	the	the	DET
abr-157	145	16	audit	audit	NOUN
abr-157	145	17	engagement	engagement	NOUN
abr-157	145	18	,	,	PUNCT
abr-157	145	19	also	also	ADV
abr-157	145	20	demonstrate	demonstrate	VERB
abr-157	145	21	the	the	DET
abr-157	145	22	same	same	ADJ
abr-157	145	23	signs	sign	NOUN
abr-157	145	24	and	and	CCONJ
abr-157	145	25	similar	similar	ADJ
abr-157	145	26	significance	significance	NOUN
abr-157	145	27	as	as	ADP
abr-157	145	28	previous	previous	ADJ
abr-157	145	29	audit	audit	NOUN
abr-157	145	30	studies	study	NOUN
abr-157	145	31	.	.	PUNCT
abr-157	146	1	we	we	PRON
abr-157	146	2	further	far	ADV
abr-157	146	3	separate	separate	VERB
abr-157	146	4	our	our	PRON
abr-157	146	5	sample	sample	NOUN
abr-157	146	6	into	into	ADP
abr-157	146	7	companies	company	NOUN
abr-157	146	8	audited	audit	VERB
abr-157	146	9	by	by	ADP
abr-157	146	10	industry	industry	NOUN
abr-157	146	11	experts	expert	NOUN
abr-157	146	12	and	and	CCONJ
abr-157	146	13	non	non	NOUN
abr-157	146	14	-	-	NOUN
abr-157	146	15	experts	expert	NOUN
abr-157	146	16	and	and	CCONJ
abr-157	146	17	run	run	VERB
abr-157	146	18	regressions	regression	NOUN
abr-157	146	19	on	on	ADP
abr-157	146	20	these	these	DET
abr-157	146	21	two	two	NUM
abr-157	146	22	subsamples	subsample	NOUN
abr-157	146	23	(	(	PUNCT
abr-157	146	24	untablulated	untablulated	ADJ
abr-157	146	25	)	)	PUNCT
abr-157	146	26	.	.	PUNCT
abr-157	147	1	the	the	DET
abr-157	147	2	coefficient	coefficient	NOUN
abr-157	147	3	of	of	ADP
abr-157	147	4	lowball	lowball	NOUN
abr-157	147	5	of	of	ADP
abr-157	147	6	the	the	DET
abr-157	147	7	expert	expert	NOUN
abr-157	147	8	group	group	NOUN
abr-157	147	9	is	be	AUX
abr-157	147	10	not	not	PART
abr-157	147	11	significant	significant	ADJ
abr-157	147	12	,	,	PUNCT
abr-157	147	13	whereas	whereas	SCONJ
abr-157	147	14	it	it	PRON
abr-157	147	15	is	be	AUX
abr-157	147	16	significantly	significantly	ADV
abr-157	147	17	negative	negative	ADJ
abr-157	147	18	for	for	ADP
abr-157	147	19	the	the	DET
abr-157	147	20	non	non	ADJ
abr-157	147	21	-	-	ADJ
abr-157	147	22	expert	expert	ADJ
abr-157	147	23	group	group	NOUN
abr-157	147	24	.	.	PUNCT
abr-157	148	1	the	the	DET
abr-157	148	2	results	result	NOUN
abr-157	148	3	from	from	ADP
abr-157	148	4	the	the	DET
abr-157	148	5	subsamples	subsample	NOUN
abr-157	148	6	support	support	VERB
abr-157	148	7	our	our	PRON
abr-157	148	8	primary	primary	ADJ
abr-157	148	9	finding	finding	NOUN
abr-157	148	10	that	that	SCONJ
abr-157	148	11	non	non	NOUN
abr-157	148	12	-	-	NOUN
abr-157	148	13	experts	expert	NOUN
abr-157	148	14	lowball	lowball	VERB
abr-157	148	15	the	the	DET
abr-157	148	16	audit	audit	NOUN
abr-157	148	17	fees	fee	NOUN
abr-157	148	18	for	for	ADP
abr-157	148	19	initial	initial	ADJ
abr-157	148	20	engagements	engagement	NOUN
abr-157	148	21	;	;	PUNCT
abr-157	148	22	we	we	PRON
abr-157	148	23	do	do	AUX
abr-157	148	24	not	not	PART
abr-157	148	25	find	find	VERB
abr-157	148	26	evidence	evidence	NOUN
abr-157	148	27	that	that	SCONJ
abr-157	148	28	industry	industry	NOUN
abr-157	148	29	expert	expert	NOUN
abr-157	148	30	auditors	auditor	NOUN
abr-157	148	31	lower	lower	VERB
abr-157	148	32	their	their	PRON
abr-157	148	33	audit	audit	NOUN
abr-157	148	34	fees	fee	NOUN
abr-157	148	35	for	for	ADP
abr-157	148	36	new	new	ADJ
abr-157	148	37	audit	audit	NOUN
abr-157	148	38	engagements	engagement	NOUN
abr-157	148	39	.	.	PUNCT
abr-157	149	1	hua	hua	PROPN
abr-157	149	2	et	et	PROPN
abr-157	149	3	al	al	PROPN
abr-157	149	4	.	.	PROPN
abr-157	150	1	87	87	NUM
abr-157	150	2	table	table	NOUN
abr-157	150	3	4	4	NUM
abr-157	150	4	.	.	PUNCT
abr-157	150	5	testing	test	VERB
abr-157	150	6	the	the	DET
abr-157	150	7	moderating	moderate	VERB
abr-157	150	8	effect	effect	NOUN
abr-157	150	9	of	of	ADP
abr-157	150	10	auditor	auditor	NOUN
abr-157	150	11	bargaining	bargaining	NOUN
abr-157	150	12	power	power	NOUN
abr-157	150	13	on	on	ADP
abr-157	150	14	lowballing	lowball	VERB
abr-157	150	15	variables	variable	NOUN
abr-157	150	16	predicted	predict	VERB
abr-157	150	17	sign	sign	NOUN
abr-157	150	18	coefficient	coefficient	PROPN
abr-157	150	19	t	t	PROPN
abr-157	150	20	-	-	PUNCT
abr-157	150	21	statistic	statistic	NOUN
abr-157	150	22	p	p	NOUN
abr-157	150	23	-	-	PUNCT
abr-157	150	24	value	value	NOUN
abr-157	150	25	intercept	intercept	NOUN
abr-157	150	26	?	?	PUNCT
abr-157	151	1	3.003	3.003	NUM
abr-157	151	2	115.58	115.58	NUM
abr-157	151	3	0.000	0.000	NUM
abr-157	151	4	low_exp	low_exp	NOUN
abr-157	151	5	?	?	PUNCT
abr-157	152	1	0.115	0.115	NUM
abr-157	152	2	2.77	2.77	NUM
abr-157	152	3	0.006	0.006	NUM
abr-157	152	4	lowball	lowball	NOUN
abr-157	152	5	-0.128	-0.128	PUNCT
abr-157	152	6	-8.59	-8.59	NUM
abr-157	152	7	0.000	0.000	NUM
abr-157	152	8	expert	expert	NOUN
abr-157	152	9	+	+	CCONJ
abr-157	152	10	0.110	0.110	NUM
abr-157	152	11	12.55	12.55	NUM
abr-157	152	12	0.000	0.000	NUM
abr-157	152	13	logat	logat	NOUN
abr-157	152	14	+	+	NOUN
abr-157	152	15	0.495	0.495	NUM
abr-157	152	16	197.44	197.44	NUM
abr-157	152	17	0.000	0.000	NUM
abr-157	152	18	bm	bm	PROPN
abr-157	153	1	-0.031	-0.031	ADP
abr-157	153	2	-8.65	-8.65	NOUN
abr-157	153	3	0.000	0.000	NUM
abr-157	153	4	busy	busy	ADJ
abr-157	153	5	+	+	CCONJ
abr-157	153	6	0.117	0.117	NUM
abr-157	153	7	14.11	14.11	NUM
abr-157	153	8	0.000	0.000	NUM
abr-157	153	9	roa	roa	NOUN
abr-157	153	10	-0.186	-0.186	PROPN
abr-157	153	11	-15.94	-15.94	NOUN
abr-157	153	12	0.000	0.000	NUM
abr-157	154	1	quick	quick	ADJ
abr-157	154	2	-0.031	-0.031	NOUN
abr-157	154	3	-17.05	-17.05	NOUN
abr-157	154	4	0.000	0.000	NUM
abr-157	154	5	leverage	leverage	NOUN
abr-157	154	6	+	+	CCONJ
abr-157	155	1	-0.000	-0.000	PROPN
abr-157	155	2	-0.08	-0.08	NUM
abr-157	155	3	0.937	0.937	NUM
abr-157	155	4	loss	loss	NOUN
abr-157	155	5	+	+	CCONJ
abr-157	155	6	0.143	0.143	NUM
abr-157	155	7	15.86	15.86	NUM
abr-157	155	8	0.000	0.000	NUM
abr-157	155	9	inv_rec	inv_rec	NOUN
abr-157	155	10	+	+	NUM
abr-157	155	11	0.173	0.173	NUM
abr-157	155	12	9.01	9.01	NUM
abr-157	155	13	0.000	0.000	NUM
abr-157	155	14	spitem	spitem	NOUN
abr-157	155	15	+	+	CCONJ
abr-157	155	16	0.132	0.132	NUM
abr-157	155	17	16.08	16.08	NUM
abr-157	155	18	0.000	0.000	NUM
abr-157	155	19	nseg	nseg	NOUN
abr-157	155	20	+	+	CCONJ
abr-157	155	21	0.063	0.063	NUM
abr-157	155	22	23.88	23.88	NUM
abr-157	155	23	0.000	0.000	NUM
abr-157	155	24	fops	fop	NOUN
abr-157	155	25	+	+	CCONJ
abr-157	155	26	0.303	0.303	NUM
abr-157	155	27	33.55	33.55	NUM
abr-157	155	28	0.000	0.000	NUM
abr-157	155	29	bign	bign	NOUN
abr-157	155	30	+	+	CCONJ
abr-157	155	31	0.362	0.362	NUM
abr-157	155	32	17.16	17.16	NUM
abr-157	155	33	0.000	0.000	NUM
abr-157	155	34	gcm	gcm	NOUN
abr-157	156	1	+	+	CCONJ
abr-157	156	2	-0.016	-0.016	ADP
abr-157	156	3	-0.89	-0.89	NOUN
abr-157	156	4	0.376	0.376	NUM
abr-157	156	5	report_lag	report_lag	NOUN
abr-157	157	1	+	+	CCONJ
abr-157	157	2	0.001	0.001	NUM
abr-157	157	3	15.78	15.78	NUM
abr-157	157	4	0.000	0.000	NUM
abr-157	157	5	n	n	PRON
abr-157	157	6	21,225	21,225	NUM
abr-157	157	7	adjusted	adjust	VERB
abr-157	157	8	r2	r2	NOUN
abr-157	157	9	0.87	0.87	NUM
abr-157	157	10	conclusion	conclusion	NOUN
abr-157	157	11	while	while	SCONJ
abr-157	157	12	the	the	DET
abr-157	157	13	practice	practice	NOUN
abr-157	157	14	of	of	ADP
abr-157	157	15	lowballing	lowball	VERB
abr-157	157	16	audit	audit	NOUN
abr-157	157	17	fees	fee	NOUN
abr-157	157	18	attracts	attract	VERB
abr-157	157	19	concerns	concern	NOUN
abr-157	157	20	from	from	ADP
abr-157	157	21	regulators	regulator	NOUN
abr-157	157	22	and	and	CCONJ
abr-157	157	23	legislators	legislator	NOUN
abr-157	157	24	(	(	PUNCT
abr-157	157	25	sec	sec	PROPN
abr-157	157	26	1978	1978	NUM
abr-157	158	1	;	;	PUNCT
abr-157	158	2	aicpa	aicpa	PROPN
abr-157	158	3	1978	1978	NUM
abr-157	158	4	;	;	PUNCT
abr-157	158	5	sec	sec	PROPN
abr-157	158	6	2000	2000	NUM
abr-157	158	7	;	;	PUNCT
abr-157	158	8	healy	healy	PROPN
abr-157	158	9	2005	2005	NUM
abr-157	158	10	;	;	PUNCT
abr-157	158	11	williams	williams	PROPN
abr-157	158	12	2007	2007	NUM
abr-157	158	13	)	)	PUNCT
abr-157	158	14	,	,	PUNCT
abr-157	158	15	few	few	ADJ
abr-157	158	16	empirical	empirical	ADJ
abr-157	158	17	studies	study	NOUN
abr-157	158	18	explore	explore	VERB
abr-157	158	19	the	the	DET
abr-157	158	20	moderating	moderate	VERB
abr-157	158	21	effect	effect	NOUN
abr-157	158	22	of	of	ADP
abr-157	158	23	lowballing	lowball	VERB
abr-157	158	24	.	.	PUNCT
abr-157	159	1	kanodia	kanodia	PROPN
abr-157	159	2	and	and	CCONJ
abr-157	159	3	mukherji	mukherji	PROPN
abr-157	159	4	(	(	PUNCT
abr-157	159	5	1994	1994	NUM
abr-157	159	6	)	)	PUNCT
abr-157	159	7	analyze	analyze	VERB
abr-157	159	8	the	the	DET
abr-157	159	9	theoretical	theoretical	ADJ
abr-157	159	10	model	model	NOUN
abr-157	159	11	in	in	ADP
abr-157	159	12	conditions	condition	NOUN
abr-157	159	13	where	where	SCONJ
abr-157	159	14	bargaining	bargaining	NOUN
abr-157	159	15	power	power	NOUN
abr-157	159	16	affects	affect	VERB
abr-157	159	17	the	the	DET
abr-157	159	18	magnitude	magnitude	NOUN
abr-157	159	19	of	of	ADP
abr-157	159	20	lowballing	lowballing	NOUN
abr-157	159	21	.	.	PUNCT
abr-157	160	1	this	this	DET
abr-157	160	2	study	study	NOUN
abr-157	160	3	provides	provide	VERB
abr-157	160	4	the	the	DET
abr-157	160	5	empirical	empirical	ADJ
abr-157	160	6	evidence	evidence	NOUN
abr-157	160	7	on	on	ADP
abr-157	160	8	the	the	DET
abr-157	160	9	effects	effect	NOUN
abr-157	160	10	of	of	ADP
abr-157	160	11	the	the	DET
abr-157	160	12	auditor	auditor	NOUN
abr-157	160	13	’s	’s	PART
abr-157	160	14	bargaining	bargaining	NOUN
abr-157	160	15	relationship	relationship	NOUN
abr-157	160	16	on	on	ADP
abr-157	160	17	the	the	DET
abr-157	160	18	audit	audit	NOUN
abr-157	160	19	fee	fee	NOUN
abr-157	160	20	during	during	ADP
abr-157	160	21	the	the	DET
abr-157	160	22	initial	initial	ADJ
abr-157	160	23	year	year	NOUN
abr-157	160	24	of	of	ADP
abr-157	160	25	audit	audit	NOUN
abr-157	160	26	engagement	engagement	NOUN
abr-157	160	27	.	.	PUNCT
abr-157	161	1	this	this	DET
abr-157	161	2	paper	paper	NOUN
abr-157	161	3	documents	document	NOUN
abr-157	161	4	a	a	DET
abr-157	161	5	negative	negative	ADJ
abr-157	161	6	association	association	NOUN
abr-157	161	7	between	between	ADP
abr-157	161	8	auditor	auditor	NOUN
abr-157	161	9	industry	industry	NOUN
abr-157	161	10	expertise	expertise	NOUN
abr-157	161	11	and	and	CCONJ
abr-157	161	12	lowballing	lowballing	ADJ
abr-157	161	13	.	.	PUNCT
abr-157	162	1	in	in	ADP
abr-157	162	2	addition	addition	NOUN
abr-157	162	3	,	,	PUNCT
abr-157	162	4	we	we	PRON
abr-157	162	5	only	only	ADV
abr-157	162	6	find	find	VERB
abr-157	162	7	evidence	evidence	NOUN
abr-157	162	8	of	of	ADP
abr-157	162	9	lowballing	lowball	VERB
abr-157	162	10	for	for	ADP
abr-157	162	11	non	non	ADJ
abr-157	162	12	-	-	ADJ
abr-157	162	13	expert	expert	ADJ
abr-157	162	14	auditors	auditor	NOUN
abr-157	162	15	.	.	PUNCT
abr-157	163	1	these	these	DET
abr-157	163	2	results	result	NOUN
abr-157	163	3	are	be	AUX
abr-157	163	4	consistent	consistent	ADJ
abr-157	163	5	with	with	ADP
abr-157	163	6	the	the	DET
abr-157	163	7	notion	notion	NOUN
abr-157	163	8	that	that	SCONJ
abr-157	163	9	industry	industry	NOUN
abr-157	163	10	expert	expert	NOUN
abr-157	163	11	auditors	auditor	NOUN
abr-157	163	12	have	have	AUX
abr-157	163	13	high	high	ADJ
abr-157	163	14	bargaining	bargaining	NOUN
abr-157	163	15	power	power	NOUN
abr-157	163	16	when	when	SCONJ
abr-157	163	17	negotiating	negotiate	VERB
abr-157	163	18	audit	audit	NOUN
abr-157	163	19	fees	fee	NOUN
abr-157	163	20	and	and	CCONJ
abr-157	163	21	do	do	AUX
abr-157	163	22	not	not	PART
abr-157	163	23	engage	engage	VERB
abr-157	163	24	in	in	ADP
abr-157	163	25	the	the	DET
abr-157	163	26	lowballing	lowballing	ADJ
abr-157	163	27	practice	practice	NOUN
abr-157	163	28	.	.	PUNCT
abr-157	164	1	our	our	PRON
abr-157	164	2	study	study	NOUN
abr-157	164	3	is	be	AUX
abr-157	164	4	the	the	DET
abr-157	164	5	first	first	ADJ
abr-157	164	6	to	to	PART
abr-157	164	7	consider	consider	VERB
abr-157	164	8	the	the	DET
abr-157	164	9	effect	effect	NOUN
abr-157	164	10	of	of	ADP
abr-157	164	11	auditor	auditor	NOUN
abr-157	164	12	bargaining	bargaining	NOUN
abr-157	164	13	power	power	NOUN
abr-157	164	14	on	on	ADP
abr-157	164	15	lowballing	lowball	VERB
abr-157	164	16	for	for	ADP
abr-157	164	17	new	new	ADJ
abr-157	164	18	audit	audit	NOUN
abr-157	164	19	engagements	engagement	NOUN
abr-157	164	20	.	.	PUNCT
abr-157	165	1	our	our	PRON
abr-157	165	2	findings	finding	NOUN
abr-157	165	3	are	be	AUX
abr-157	165	4	of	of	ADP
abr-157	165	5	interest	interest	NOUN
abr-157	165	6	to	to	ADP
abr-157	165	7	regulators	regulator	NOUN
abr-157	165	8	,	,	PUNCT
abr-157	165	9	professionals	professional	NOUN
abr-157	165	10	,	,	PUNCT
abr-157	165	11	and	and	CCONJ
abr-157	165	12	academic	academic	ADJ
abr-157	165	13	researchers	researcher	NOUN
abr-157	165	14	.	.	PUNCT
abr-157	166	1	auditor	auditor	NOUN
abr-157	166	2	bargaining	bargaining	NOUN
abr-157	166	3	and	and	CCONJ
abr-157	166	4	lowballing	lowball	VERB
abr-157	166	5	88	88	NUM
abr-157	166	6	references	reference	NOUN
abr-157	166	7	abbott	abbott	PROPN
abr-157	166	8	,	,	PUNCT
abr-157	166	9	l.j	l.j	PROPN
abr-157	166	10	.	.	PROPN
abr-157	166	11	,	,	PUNCT
abr-157	166	12	s.	s.	PROPN
abr-157	166	13	parker	parker	PROPN
abr-157	166	14	,	,	PUNCT
abr-157	166	15	g.	g.	PROPN
abr-157	166	16	f.	f.	PROPN
abr-157	166	17	peters	peters	PROPN
abr-157	166	18	,	,	PUNCT
abr-157	166	19	and	and	CCONJ
abr-157	166	20	k.	k.	PROPN
abr-157	166	21	raghunandan	raghunandan	PROPN
abr-157	166	22	.	.	PROPN
abr-157	167	1	2003	2003	NUM
abr-157	167	2	.	.	PUNCT
abr-157	168	1	the	the	DET
abr-157	168	2	association	association	NOUN
abr-157	168	3	between	between	ADP
abr-157	168	4	audit	audit	NOUN
abr-157	168	5	committee	committee	NOUN
abr-157	168	6	characteristics	characteristic	NOUN
abr-157	168	7	and	and	CCONJ
abr-157	168	8	audit	audit	NOUN
abr-157	168	9	fees	fee	NOUN
abr-157	168	10	.	.	PUNCT
abr-157	169	1	auditing	audit	VERB
abr-157	169	2	:	:	PUNCT
abr-157	169	3	a	a	DET
abr-157	169	4	journal	journal	NOUN
abr-157	169	5	of	of	ADP
abr-157	169	6	practice	practice	NOUN
abr-157	169	7	and	and	CCONJ
abr-157	169	8	theory	theory	NOUN
abr-157	169	9	22	22	NUM
abr-157	169	10	(	(	PUNCT
abr-157	169	11	2	2	NUM
abr-157	169	12	):	):	PUNCT
abr-157	169	13	17	17	NUM
abr-157	169	14	-	-	SYM
abr-157	169	15	32	32	NUM
abr-157	169	16	.	.	PUNCT
abr-157	170	1	american	american	PROPN
abr-157	170	2	institute	institute	PROPN
abr-157	170	3	of	of	ADP
abr-157	170	4	certified	certify	VERB
abr-157	170	5	public	public	ADJ
abr-157	170	6	accountants	accountant	NOUN
abr-157	170	7	(	(	PUNCT
abr-157	170	8	aicpa	aicpa	PROPN
abr-157	170	9	)	)	PUNCT
abr-157	170	10	.	.	PUNCT
abr-157	171	1	1978	1978	NUM
abr-157	171	2	.	.	PUNCT
abr-157	172	1	commission	commission	NOUN
abr-157	172	2	on	on	ADP
abr-157	172	3	auditors=	auditors=	NUM
abr-157	172	4	responsibilities	responsibility	NOUN
abr-157	172	5	:	:	PUNCT
abr-157	172	6	report	report	NOUN
abr-157	172	7	,	,	PUNCT
abr-157	172	8	conclusions	conclusion	NOUN
abr-157	172	9	,	,	PUNCT
abr-157	172	10	and	and	CCONJ
abr-157	172	11	recommendations	recommendation	NOUN
abr-157	172	12	.	.	PUNCT
abr-157	173	1	new	new	PROPN
abr-157	173	2	york	york	PROPN
abr-157	173	3	,	,	PUNCT
abr-157	173	4	ny	ny	PROPN
abr-157	173	5	:	:	PUNCT
abr-157	173	6	aicpa	aicpa	PROPN
abr-157	173	7	.	.	PUNCT
abr-157	174	1	butterworth	butterworth	PROPN
abr-157	174	2	,	,	PUNCT
abr-157	174	3	s.	s.	PROPN
abr-157	174	4	,	,	PUNCT
abr-157	174	5	and	and	CCONJ
abr-157	174	6	k.	k.	PROPN
abr-157	174	7	houghton	houghton	PROPN
abr-157	174	8	.	.	PUNCT
abr-157	175	1	1995	1995	NUM
abr-157	175	2	.	.	PUNCT
abr-157	176	1	auditor	auditor	NOUN
abr-157	176	2	switching	switching	NOUN
abr-157	176	3	:	:	PUNCT
abr-157	176	4	the	the	DET
abr-157	176	5	pricing	pricing	NOUN
abr-157	176	6	of	of	ADP
abr-157	176	7	audit	audit	NOUN
abr-157	176	8	services	service	NOUN
abr-157	176	9	.	.	PUNCT
abr-157	177	1	journal	journal	PROPN
abr-157	177	2	of	of	ADP
abr-157	177	3	business	business	NOUN
abr-157	177	4	finance	finance	NOUN
abr-157	177	5	and	and	CCONJ
abr-157	177	6	accounting	account	VERB
abr-157	177	7	22	22	NUM
abr-157	177	8	(	(	PUNCT
abr-157	177	9	3	3	NUM
abr-157	177	10	):	):	PUNCT
abr-157	177	11	323	323	NUM
abr-157	177	12	-	-	SYM
abr-157	177	13	344	344	NUM
abr-157	177	14	.	.	PUNCT
abr-157	178	1	chan	chan	PROPN
abr-157	178	2	,	,	PUNCT
abr-157	178	3	d.	d.	PROPN
abr-157	178	4	1999	1999	NUM
abr-157	178	5	.	.	PUNCT
abr-157	179	1	low	low	ADJ
abr-157	179	2	-	-	PUNCT
abr-157	179	3	balling	balling	NOUN
abr-157	179	4	and	and	CCONJ
abr-157	179	5	efficiency	efficiency	NOUN
abr-157	179	6	in	in	ADP
abr-157	179	7	a	a	DET
abr-157	179	8	two	two	NUM
abr-157	179	9	-	-	PUNCT
abr-157	179	10	period	period	NOUN
abr-157	179	11	specialization	specialization	NOUN
abr-157	179	12	model	model	NOUN
abr-157	179	13	of	of	ADP
abr-157	179	14	auditing	auditing	NOUN
abr-157	179	15	competition	competition	NOUN
abr-157	179	16	.	.	PUNCT
abr-157	180	1	contemporary	contemporary	ADJ
abr-157	180	2	accounting	accounting	NOUN
abr-157	180	3	research	research	NOUN
abr-157	180	4	16	16	NUM
abr-157	180	5	(	(	PUNCT
abr-157	180	6	4	4	NUM
abr-157	180	7	):	):	PUNCT
abr-157	180	8	609–42	609–42	NUM
abr-157	180	9	.	.	PUNCT
abr-157	181	1	craswell	craswell	ADJ
abr-157	181	2	,	,	PUNCT
abr-157	181	3	a.	a.	NOUN
abr-157	181	4	,	,	PUNCT
abr-157	181	5	and	and	CCONJ
abr-157	181	6	j.	j.	PROPN
abr-157	181	7	francis	francis	PROPN
abr-157	181	8	.	.	PROPN
abr-157	181	9	1999	1999	NUM
abr-157	181	10	.	.	PUNCT
abr-157	182	1	pricing	pricing	NOUN
abr-157	182	2	of	of	ADP
abr-157	182	3	initial	initial	ADJ
abr-157	182	4	audit	audit	NOUN
abr-157	182	5	engagements	engagement	NOUN
abr-157	182	6	:	:	PUNCT
abr-157	182	7	a	a	DET
abr-157	182	8	test	test	NOUN
abr-157	182	9	of	of	ADP
abr-157	182	10	competing	compete	VERB
abr-157	182	11	theories	theory	NOUN
abr-157	182	12	.	.	PUNCT
abr-157	183	1	the	the	DET
abr-157	183	2	accounting	accounting	NOUN
abr-157	183	3	review	review	NOUN
abr-157	183	4	74	74	NUM
abr-157	183	5	(	(	PUNCT
abr-157	183	6	2	2	NUM
abr-157	183	7	):	):	PUNCT
abr-157	183	8	201	201	NUM
abr-157	183	9	-	-	SYM
abr-157	183	10	216	216	NUM
abr-157	183	11	.	.	PUNCT
abr-157	183	12	casterella	casterella	NOUN
abr-157	183	13	,	,	PUNCT
abr-157	183	14	j.	j.	PROPN
abr-157	183	15	,	,	PUNCT
abr-157	183	16	j.	j.	PROPN
abr-157	183	17	francis	francis	PROPN
abr-157	183	18	,	,	PUNCT
abr-157	183	19	b.	b.	PROPN
abr-157	183	20	lewis	lewis	PROPN
abr-157	183	21	,	,	PUNCT
abr-157	183	22	and	and	CCONJ
abr-157	183	23	p.	p.	PROPN
abr-157	183	24	walker	walker	PROPN
abr-157	183	25	.	.	PUNCT
abr-157	184	1	2004	2004	NUM
abr-157	184	2	.	.	PUNCT
abr-157	185	1	auditor	auditor	NOUN
abr-157	185	2	industry	industry	NOUN
abr-157	185	3	specialization	specialization	NOUN
abr-157	185	4	,	,	PUNCT
abr-157	185	5	client	client	NOUN
abr-157	185	6	bargaining	bargaining	NOUN
abr-157	185	7	power	power	NOUN
abr-157	185	8	,	,	PUNCT
abr-157	185	9	and	and	CCONJ
abr-157	185	10	audit	audit	NOUN
abr-157	185	11	pricing	pricing	NOUN
abr-157	185	12	.	.	PUNCT
abr-157	186	1	auditing	auditing	NOUN
abr-157	186	2	:	:	PUNCT
abr-157	186	3	a	a	DET
abr-157	186	4	journal	journal	NOUN
abr-157	186	5	of	of	ADP
abr-157	186	6	practice	practice	NOUN
abr-157	186	7	&	&	CCONJ
abr-157	186	8	theory	theory	NOUN
abr-157	186	9	.	.	PUNCT
abr-157	187	1	deangelo	deangelo	PROPN
abr-157	187	2	,	,	PUNCT
abr-157	187	3	l.	l.	PROPN
abr-157	187	4	e.	e.	PROPN
abr-157	187	5	1981	1981	NUM
abr-157	187	6	.	.	PUNCT
abr-157	188	1	auditor	auditor	NOUN
abr-157	188	2	independence	independence	NOUN
abr-157	188	3	,	,	PUNCT
abr-157	188	4	"	"	PUNCT
abr-157	188	5	low	low	ADJ
abr-157	188	6	balling	balling	NOUN
abr-157	188	7	,	,	PUNCT
abr-157	188	8	"	"	PUNCT
abr-157	188	9	and	and	CCONJ
abr-157	188	10	disclosure	disclosure	NOUN
abr-157	188	11	regulation	regulation	NOUN
abr-157	188	12	.	.	PUNCT
abr-157	189	1	journal	journal	NOUN
abr-157	189	2	of	of	ADP
abr-157	189	3	accounting	accounting	NOUN
abr-157	189	4	and	and	CCONJ
abr-157	189	5	economics	economic	NOUN
abr-157	189	6	3	3	NUM
abr-157	189	7	(	(	PUNCT
abr-157	189	8	2	2	NUM
abr-157	189	9	):	):	PUNCT
abr-157	189	10	113	113	NUM
abr-157	189	11	-	-	SYM
abr-157	189	12	127	127	NUM
abr-157	189	13	.	.	PUNCT
abr-157	190	1	dye	dye	PROPN
abr-157	190	2	,	,	PUNCT
abr-157	190	3	r.	r.	PROPN
abr-157	190	4	1991	1991	NUM
abr-157	190	5	.	.	PUNCT
abr-157	191	1	informationally	informationally	ADV
abr-157	191	2	motivated	motivated	ADJ
abr-157	191	3	auditor	auditor	NOUN
abr-157	191	4	replacement	replacement	NOUN
abr-157	191	5	.	.	PUNCT
abr-157	192	1	journal	journal	NOUN
abr-157	192	2	of	of	ADP
abr-157	192	3	accounting	accounting	NOUN
abr-157	192	4	and	and	CCONJ
abr-157	192	5	economics	economic	NOUN
abr-157	192	6	14	14	NUM
abr-157	192	7	(	(	PUNCT
abr-157	192	8	4	4	NUM
abr-157	192	9	):	):	PUNCT
abr-157	192	10	347–74	347–74	PROPN
abr-157	192	11	.	.	PUNCT
abr-157	192	12	ettredge	ettredge	PROPN
abr-157	192	13	,	,	PUNCT
abr-157	192	14	m.	m.	NOUN
abr-157	192	15	,	,	PUNCT
abr-157	192	16	and	and	CCONJ
abr-157	192	17	r.	r.	PROPN
abr-157	192	18	greenberg	greenberg	PROPN
abr-157	192	19	.	.	PROPN
abr-157	192	20	1990	1990	NUM
abr-157	192	21	.	.	PUNCT
abr-157	193	1	determinants	determinant	NOUN
abr-157	193	2	of	of	ADP
abr-157	193	3	fee	fee	NOUN
abr-157	193	4	cutting	cutting	NOUN
abr-157	193	5	on	on	ADP
abr-157	193	6	initial	initial	ADJ
abr-157	193	7	audit	audit	NOUN
abr-157	193	8	engagements	engagement	NOUN
abr-157	193	9	.	.	PUNCT
abr-157	194	1	journal	journal	NOUN
abr-157	194	2	of	of	ADP
abr-157	194	3	accounting	accounting	PROPN
abr-157	194	4	research	research	NOUN
abr-157	194	5	28	28	NUM
abr-157	194	6	(	(	PUNCT
abr-157	194	7	1	1	NUM
abr-157	194	8	):	):	PUNCT
abr-157	194	9	198	198	NUM
abr-157	194	10	-	-	SYM
abr-157	194	11	210	210	NUM
abr-157	194	12	.	.	PUNCT
abr-157	195	1	ferguson	ferguson	PROPN
abr-157	195	2	,	,	PUNCT
abr-157	195	3	j.	j.	PROPN
abr-157	195	4	and	and	CCONJ
abr-157	195	5	d.	d.	PROPN
abr-157	195	6	stokes	stokes	PROPN
abr-157	195	7	.	.	PUNCT
abr-157	196	1	2002	2002	NUM
abr-157	196	2	.	.	PUNCT
abr-157	197	1	brand	brand	NOUN
abr-157	197	2	name	name	NOUN
abr-157	197	3	audit	audit	NOUN
abr-157	197	4	pricing	pricing	NOUN
abr-157	197	5	,	,	PUNCT
abr-157	197	6	industry	industry	NOUN
abr-157	197	7	specialization	specialization	NOUN
abr-157	197	8	,	,	PUNCT
abr-157	197	9	and	and	CCONJ
abr-157	197	10	leadership	leadership	NOUN
abr-157	197	11	premiums	premium	NOUN
abr-157	197	12	post	post	NOUN
abr-157	197	13	-	-	ADJ
abr-157	197	14	big8	big8	NOUN
abr-157	197	15	and	and	CCONJ
abr-157	197	16	big	big	ADJ
abr-157	197	17	6	6	NUM
abr-157	197	18	mergers	merger	NOUN
abr-157	197	19	.	.	PUNCT
abr-157	198	1	contemporary	contemporary	ADJ
abr-157	198	2	accounting	accounting	PROPN
abr-157	198	3	research	research	NOUN
abr-157	198	4	19	19	NUM
abr-157	198	5	(	(	PUNCT
abr-157	198	6	1	1	NUM
abr-157	198	7	):	):	PUNCT
abr-157	198	8	77	77	NUM
abr-157	198	9	-	-	SYM
abr-157	198	10	100	100	NUM
abr-157	198	11	.	.	PUNCT
abr-157	199	1	fields	field	NOUN
abr-157	199	2	,	,	PUNCT
abr-157	199	3	l.	l.	PROPN
abr-157	199	4	p.	p.	PROPN
abr-157	199	5	,	,	PUNCT
abr-157	199	6	d.r	d.r	PROPN
abr-157	199	7	.	.	PROPN
abr-157	199	8	fraser	fraser	PROPN
abr-157	199	9	,	,	PUNCT
abr-157	199	10	and	and	CCONJ
abr-157	199	11	m.s	m.s	PROPN
abr-157	199	12	.	.	PROPN
abr-157	199	13	wilkins	wilkins	PROPN
abr-157	199	14	.	.	PUNCT
abr-157	200	1	2004	2004	NUM
abr-157	200	2	.	.	PUNCT
abr-157	201	1	an	an	DET
abr-157	201	2	investigation	investigation	NOUN
abr-157	201	3	of	of	ADP
abr-157	201	4	the	the	DET
abr-157	201	5	pricing	pricing	NOUN
abr-157	201	6	of	of	ADP
abr-157	201	7	audit	audit	NOUN
abr-157	201	8	services	service	NOUN
abr-157	201	9	for	for	ADP
abr-157	201	10	financial	financial	ADJ
abr-157	201	11	institutions	institution	NOUN
abr-157	201	12	.	.	PUNCT
abr-157	202	1	journal	journal	PROPN
abr-157	202	2	of	of	ADP
abr-157	202	3	accounting	accounting	NOUN
abr-157	202	4	and	and	CCONJ
abr-157	202	5	public	public	ADJ
abr-157	202	6	policy	policy	NOUN
abr-157	202	7	23	23	NUM
abr-157	202	8	(	(	PUNCT
abr-157	202	9	1	1	NUM
abr-157	202	10	):	):	PUNCT
abr-157	202	11	53	53	NUM
abr-157	202	12	-	-	SYM
abr-157	202	13	77	77	NUM
abr-157	202	14	.	.	PUNCT
abr-157	203	1	francis	francis	PROPN
abr-157	203	2	,	,	PUNCT
abr-157	203	3	j.	j.	PROPN
abr-157	203	4	r.	r.	PROPN
abr-157	203	5	1984	1984	NUM
abr-157	203	6	.	.	PUNCT
abr-157	204	1	the	the	DET
abr-157	204	2	effect	effect	NOUN
abr-157	204	3	of	of	ADP
abr-157	204	4	audit	audit	NOUN
abr-157	204	5	firm	firm	ADJ
abr-157	204	6	size	size	NOUN
abr-157	204	7	on	on	ADP
abr-157	204	8	audit	audit	NOUN
abr-157	204	9	prices	price	NOUN
abr-157	204	10	:	:	PUNCT
abr-157	204	11	a	a	DET
abr-157	204	12	study	study	NOUN
abr-157	204	13	of	of	ADP
abr-157	204	14	australian	australian	ADJ
abr-157	204	15	market	market	NOUN
abr-157	204	16	.	.	PUNCT
abr-157	205	1	journal	journal	NOUN
abr-157	205	2	of	of	ADP
abr-157	205	3	accounting	accounting	NOUN
abr-157	205	4	and	and	CCONJ
abr-157	205	5	economics	economic	NOUN
abr-157	205	6	6	6	NUM
abr-157	205	7	(	(	PUNCT
abr-157	205	8	2):133	2):133	NUM
abr-157	205	9	-	-	SYM
abr-157	205	10	151	151	NUM
abr-157	205	11	.	.	PUNCT
abr-157	206	1	ghosh	ghosh	PROPN
abr-157	206	2	,	,	PUNCT
abr-157	206	3	a.	a.	PROPN
abr-157	206	4	,	,	PUNCT
abr-157	206	5	and	and	CCONJ
abr-157	206	6	s.	s.	PROPN
abr-157	206	7	lustgarten	lustgarten	PROPN
abr-157	206	8	.	.	PUNCT
abr-157	207	1	2006	2006	NUM
abr-157	207	2	.	.	PUNCT
abr-157	208	1	pricing	pricing	NOUN
abr-157	208	2	of	of	ADP
abr-157	208	3	initial	initial	ADJ
abr-157	208	4	audit	audit	NOUN
abr-157	208	5	engagements	engagement	NOUN
abr-157	208	6	by	by	ADP
abr-157	208	7	large	large	ADJ
abr-157	208	8	and	and	CCONJ
abr-157	208	9	small	small	ADJ
abr-157	208	10	audit	audit	NOUN
abr-157	208	11	firms	firm	NOUN
abr-157	208	12	.	.	PUNCT
abr-157	209	1	contemporary	contemporary	ADJ
abr-157	209	2	accounting	accounting	NOUN
abr-157	209	3	research	research	NOUN
abr-157	209	4	23	23	NUM
abr-157	209	5	(	(	PUNCT
abr-157	209	6	2	2	NUM
abr-157	209	7	):	):	PUNCT
abr-157	209	8	333–368	333–368	NUM
abr-157	209	9	.	.	PUNCT
abr-157	210	1	gregory	gregory	PROPN
abr-157	210	2	,	,	PUNCT
abr-157	210	3	a.	a.	PROPN
abr-157	210	4	,	,	PUNCT
abr-157	210	5	and	and	CCONJ
abr-157	210	6	p.	p.	NOUN
abr-157	210	7	collier	collier	NOUN
abr-157	210	8	.	.	PUNCT
abr-157	210	9	1996	1996	NUM
abr-157	210	10	.	.	PUNCT
abr-157	211	1	audit	audit	NOUN
abr-157	211	2	fees	fee	NOUN
abr-157	211	3	and	and	CCONJ
abr-157	211	4	auditor	auditor	NOUN
abr-157	211	5	change	change	NOUN
abr-157	211	6	:	:	PUNCT
abr-157	211	7	an	an	DET
abr-157	211	8	investigation	investigation	NOUN
abr-157	211	9	of	of	ADP
abr-157	211	10	the	the	DET
abr-157	211	11	persistence	persistence	NOUN
abr-157	211	12	of	of	ADP
abr-157	211	13	fee	fee	NOUN
abr-157	211	14	reduction	reduction	NOUN
abr-157	211	15	by	by	ADP
abr-157	211	16	type	type	NOUN
abr-157	211	17	of	of	ADP
abr-157	211	18	change	change	NOUN
abr-157	211	19	.	.	PUNCT
abr-157	212	1	journal	journal	NOUN
abr-157	212	2	of	of	ADP
abr-157	212	3	business	business	NOUN
abr-157	212	4	finance	finance	NOUN
abr-157	212	5	and	and	CCONJ
abr-157	212	6	accounting	account	VERB
abr-157	212	7	23	23	NUM
abr-157	212	8	(	(	PUNCT
abr-157	212	9	1	1	NUM
abr-157	212	10	):	):	PUNCT
abr-157	212	11	13	13	NUM
abr-157	212	12	-	-	SYM
abr-157	212	13	28	28	NUM
abr-157	212	14	.	.	PUNCT
abr-157	213	1	healy	healy	PROPN
abr-157	213	2	,	,	PUNCT
abr-157	213	3	p.	p.	NOUN
abr-157	213	4	2005	2005	NUM
abr-157	213	5	.	.	PUNCT
abr-157	214	1	the	the	DET
abr-157	214	2	challenges	challenge	NOUN
abr-157	214	3	facing	face	VERB
abr-157	214	4	auditors	auditor	NOUN
abr-157	214	5	and	and	CCONJ
abr-157	214	6	analysts	analyst	NOUN
abr-157	214	7	in	in	ADP
abr-157	214	8	u.s	u.s	PROPN
abr-157	214	9	.	.	PROPN
abr-157	214	10	capital	capital	NOUN
abr-157	214	11	markets	market	NOUN
abr-157	214	12	.	.	PUNCT
abr-157	215	1	the	the	DET
abr-157	215	2	saxe	saxe	PROPN
abr-157	215	3	lecture	lecture	VERB
abr-157	215	4	in	in	ADP
abr-157	215	5	accounting	accounting	NOUN
abr-157	215	6	.	.	PUNCT
abr-157	216	1	delivered	deliver	VERB
abr-157	216	2	at	at	ADP
abr-157	216	3	baruch	baruch	ADJ
abr-157	216	4	college	college	NOUN
abr-157	216	5	,	,	PUNCT
abr-157	216	6	new	new	PROPN
abr-157	216	7	york	york	PROPN
abr-157	216	8	,	,	PUNCT
abr-157	216	9	ny	ny	PROPN
abr-157	216	10	,	,	PUNCT
abr-157	216	11	april	april	PROPN
abr-157	216	12	4	4	NUM
abr-157	216	13	.	.	PUNCT
abr-157	216	14	available	available	ADJ
abr-157	216	15	at	at	ADP
abr-157	216	16	:	:	PUNCT
abr-157	216	17	http://newman.baruch.cuny.edu/digital/saxe/saxe	http://newman.baruch.cuny.edu/digital/saxe/saxe	VERB
abr-157	216	18	2005	2005	NUM
abr-157	216	19	/	/	SYM
abr-157	216	20	healy	healy	PROPN
abr-157	216	21	05.html	05.html	PROPN
abr-157	216	22	.	.	PUNCT
abr-157	217	1	huang	huang	PROPN
abr-157	217	2	,	,	PUNCT
abr-157	217	3	h.w	h.w	PROPN
abr-157	217	4	.	.	PROPN
abr-157	217	5	,	,	PUNCT
abr-157	217	6	k.	k.	PROPN
abr-157	217	7	raghunandan	raghunandan	PROPN
abr-157	217	8	,	,	PUNCT
abr-157	217	9	and	and	CCONJ
abr-157	217	10	d.	d.	PROPN
abr-157	217	11	rama	rama	PROPN
abr-157	217	12	,	,	PUNCT
abr-157	217	13	2009	2009	NUM
abr-157	217	14	.	.	PUNCT
abr-157	218	1	audit	audit	NOUN
abr-157	218	2	fees	fee	NOUN
abr-157	218	3	for	for	ADP
abr-157	218	4	initial	initial	ADJ
abr-157	218	5	audit	audit	NOUN
abr-157	218	6	engagements	engagement	NOUN
abr-157	218	7	before	before	ADP
abr-157	218	8	and	and	CCONJ
abr-157	218	9	after	after	ADP
abr-157	218	10	sox	sox	X
abr-157	218	11	.	.	PUNCT
abr-157	219	1	auditing	auditing	NOUN
abr-157	219	2	:	:	PUNCT
abr-157	219	3	a	a	DET
abr-157	219	4	journal	journal	NOUN
abr-157	219	5	of	of	ADP
abr-157	219	6	practice	practice	NOUN
abr-157	219	7	&	&	CCONJ
abr-157	219	8	theory	theory	NOUN
abr-157	219	9	,	,	PUNCT
abr-157	219	10	28(1	28(1	NOUN
abr-157	219	11	):	):	PUNCT
abr-157	219	12	171	171	NUM
abr-157	219	13	-	-	SYM
abr-157	219	14	190	190	NUM
abr-157	219	15	.	.	PUNCT
abr-157	220	1	kanodia	kanodia	PROPN
abr-157	220	2	,	,	PUNCT
abr-157	220	3	c.	c.	PROPN
abr-157	220	4	and	and	CCONJ
abr-157	220	5	a.	a.	NOUN
abr-157	220	6	mukherji	mukherji	PROPN
abr-157	220	7	,	,	PUNCT
abr-157	220	8	1994	1994	NUM
abr-157	220	9	.	.	PUNCT
abr-157	221	1	audit	audit	NOUN
abr-157	221	2	pricing	pricing	NOUN
abr-157	221	3	,	,	PUNCT
abr-157	221	4	lowballing	lowball	VERB
abr-157	221	5	and	and	CCONJ
abr-157	221	6	auditor	auditor	NOUN
abr-157	221	7	turnover	turnover	NOUN
abr-157	221	8	:	:	PUNCT
abr-157	221	9	a	a	DET
abr-157	221	10	dynamic	dynamic	ADJ
abr-157	221	11	analysis	analysis	NOUN
abr-157	221	12	.	.	PUNCT
abr-157	222	1	the	the	DET
abr-157	222	2	accounting	accounting	NOUN
abr-157	222	3	review	review	NOUN
abr-157	222	4	,	,	PUNCT
abr-157	222	5	69	69	NUM
abr-157	222	6	(	(	PUNCT
abr-157	222	7	4	4	NUM
abr-157	222	8	):	):	PUNCT
abr-157	222	9	593	593	NUM
abr-157	222	10	-	-	SYM
abr-157	222	11	615	615	NUM
abr-157	222	12	.	.	PUNCT
abr-157	223	1	mayhew	mayhew	PROPN
abr-157	223	2	,	,	PUNCT
abr-157	223	3	b.	b.	PROPN
abr-157	223	4	w.	w.	PROPN
abr-157	223	5	and	and	CCONJ
abr-157	223	6	m.s	m.s	PROPN
abr-157	223	7	.	.	PROPN
abr-157	223	8	wilkins	wilkins	PROPN
abr-157	223	9	.	.	PUNCT
abr-157	224	1	2003	2003	NUM
abr-157	224	2	.	.	PUNCT
abr-157	225	1	audit	audit	NOUN
abr-157	225	2	firm	firm	NOUN
abr-157	225	3	industry	industry	NOUN
abr-157	225	4	specialization	specialization	NOUN
abr-157	225	5	as	as	ADP
abr-157	225	6	a	a	DET
abr-157	225	7	difference	difference	NOUN
abr-157	225	8	strategy	strategy	NOUN
abr-157	225	9	:	:	PUNCT
abr-157	225	10	evidence	evidence	NOUN
abr-157	225	11	from	from	ADP
abr-157	225	12	fees	fee	NOUN
abr-157	225	13	charged	charge	VERB
abr-157	225	14	to	to	ADP
abr-157	225	15	firms	firm	NOUN
abr-157	225	16	going	go	VERB
abr-157	225	17	public	public	ADJ
abr-157	225	18	.	.	PUNCT
abr-157	226	1	auditing	auditing	NOUN
abr-157	226	2	:	:	PUNCT
abr-157	226	3	a	a	DET
abr-157	226	4	journal	journal	NOUN
abr-157	226	5	of	of	ADP
abr-157	226	6	practice	practice	NOUN
abr-157	226	7	and	and	CCONJ
abr-157	226	8	theory	theory	NOUN
abr-157	226	9	22	22	NUM
abr-157	226	10	(	(	PUNCT
abr-157	226	11	2):33	2):33	NUM
abr-157	226	12	-	-	SYM
abr-157	226	13	52	52	NUM
abr-157	226	14	.	.	PUNCT
abr-157	227	1	morgan	morgan	PROPN
abr-157	227	2	,	,	PUNCT
abr-157	227	3	j.	j.	PROPN
abr-157	227	4	,	,	PUNCT
abr-157	227	5	and	and	CCONJ
abr-157	227	6	p.	p.	PROPN
abr-157	227	7	stocken	stocken	VERB
abr-157	227	8	.	.	PUNCT
abr-157	228	1	1998	1998	NUM
abr-157	228	2	.	.	PUNCT
abr-157	229	1	the	the	DET
abr-157	229	2	effects	effect	NOUN
abr-157	229	3	of	of	ADP
abr-157	229	4	business	business	NOUN
abr-157	229	5	risk	risk	NOUN
abr-157	229	6	on	on	ADP
abr-157	229	7	audit	audit	NOUN
abr-157	229	8	pricing	pricing	NOUN
abr-157	229	9	.	.	PUNCT
abr-157	230	1	review	review	NOUN
abr-157	230	2	of	of	ADP
abr-157	230	3	accounting	accounting	NOUN
abr-157	230	4	studies	study	NOUN
abr-157	230	5	3	3	NUM
abr-157	230	6	(	(	PUNCT
abr-157	230	7	4	4	NUM
abr-157	230	8	):	):	PUNCT
abr-157	230	9	365–85	365–85	NUM
abr-157	230	10	.	.	PUNCT
abr-157	231	1	palmrose	palmrose	ADJ
abr-157	231	2	,	,	PUNCT
abr-157	231	3	z	z	PROPN
abr-157	231	4	-	-	PUNCT
abr-157	231	5	v.	v.	ADP
abr-157	231	6	1986	1986	NUM
abr-157	231	7	.	.	PUNCT
abr-157	232	1	audit	audit	NOUN
abr-157	232	2	fees	fee	NOUN
abr-157	232	3	and	and	CCONJ
abr-157	232	4	auditor	auditor	NOUN
abr-157	232	5	size	size	NOUN
abr-157	232	6	:	:	PUNCT
abr-157	232	7	further	further	ADJ
abr-157	232	8	evidence	evidence	NOUN
abr-157	232	9	.	.	PUNCT
abr-157	233	1	journal	journal	NOUN
abr-157	233	2	of	of	ADP
abr-157	233	3	accounting	accounting	NOUN
abr-157	233	4	research	research	NOUN
abr-157	233	5	24	24	NUM
abr-157	233	6	(	(	PUNCT
abr-157	233	7	1	1	NUM
abr-157	233	8	):	):	PUNCT
abr-157	233	9	97	97	NUM
abr-157	233	10	-	-	SYM
abr-157	233	11	110	110	NUM
abr-157	233	12	.	.	PUNCT
abr-157	234	1	pong	pong	PROPN
abr-157	234	2	,	,	PUNCT
abr-157	234	3	c.	c.	NOUN
abr-157	234	4	,	,	PUNCT
abr-157	234	5	and	and	CCONJ
abr-157	234	6	g.	g.	PROPN
abr-157	234	7	whittington	whittington	PROPN
abr-157	234	8	.	.	PUNCT
abr-157	235	1	1994	1994	NUM
abr-157	235	2	.	.	PUNCT
abr-157	236	1	the	the	DET
abr-157	236	2	determinants	determinant	NOUN
abr-157	236	3	of	of	ADP
abr-157	236	4	audit	audit	NOUN
abr-157	236	5	fees	fee	NOUN
abr-157	236	6	:	:	PUNCT
abr-157	236	7	some	some	DET
abr-157	236	8	empirical	empirical	ADJ
abr-157	236	9	models	model	NOUN
abr-157	236	10	.	.	PUNCT
abr-157	237	1	journal	journal	NOUN
abr-157	237	2	of	of	ADP
abr-157	237	3	business	business	NOUN
abr-157	237	4	finance	finance	NOUN
abr-157	237	5	and	and	CCONJ
abr-157	237	6	accounting	account	VERB
abr-157	237	7	21	21	NUM
abr-157	237	8	(	(	PUNCT
abr-157	237	9	8)	8)	NUM
abr-157	237	10	:	:	PUNCT
abr-157	237	11	1071	1071	NUM
abr-157	237	12	-	-	SYM
abr-157	237	13	1095	1095	NUM
abr-157	237	14	.	.	PUNCT
abr-157	238	1	poter	poter	NOUN
abr-157	238	2	,	,	PUNCT
abr-157	238	3	m.	m.	NOUN
abr-157	238	4	1985	1985	NUM
abr-157	238	5	.	.	PUNCT
abr-157	239	1	competitive	competitive	ADJ
abr-157	239	2	advantage	advantage	NOUN
abr-157	239	3	:	:	PUNCT
abr-157	239	4	creating	create	VERB
abr-157	239	5	and	and	CCONJ
abr-157	239	6	sustaining	sustain	VERB
abr-157	239	7	superior	superior	ADJ
abr-157	239	8	performance	performance	NOUN
abr-157	239	9	.	.	PUNCT
abr-157	240	1	new	new	PROPN
abr-157	240	2	york	york	PROPN
abr-157	240	3	,	,	PUNCT
abr-157	240	4	hua	hua	PROPN
abr-157	240	5	et	et	PROPN
abr-157	240	6	al	al	PROPN
abr-157	240	7	.	.	PROPN
abr-157	240	8	89	89	NUM
abr-157	240	9	ny	ny	NOUN
abr-157	240	10	:	:	PUNCT
abr-157	240	11	the	the	DET
abr-157	240	12	free	free	ADJ
abr-157	240	13	press	press	NOUN
abr-157	240	14	.	.	PUNCT
abr-157	241	1	reichelt	reichelt	PROPN
abr-157	241	2	,	,	PUNCT
abr-157	241	3	k.	k.	PROPN
abr-157	241	4	j.	j.	PROPN
abr-157	241	5	and	and	CCONJ
abr-157	241	6	d.	d.	PROPN
abr-157	241	7	wang	wang	PROPN
abr-157	241	8	.	.	PUNCT
abr-157	242	1	2010	2010	NUM
abr-157	242	2	.	.	PUNCT
abr-157	243	1	national	national	ADJ
abr-157	243	2	and	and	CCONJ
abr-157	243	3	office	office	NOUN
abr-157	243	4	-	-	PUNCT
abr-157	243	5	specific	specific	ADJ
abr-157	243	6	measures	measure	NOUN
abr-157	243	7	of	of	ADP
abr-157	243	8	auditor	auditor	NOUN
abr-157	243	9	industry	industry	NOUN
abr-157	243	10	expertise	expertise	NOUN
abr-157	243	11	and	and	CCONJ
abr-157	243	12	effects	effect	NOUN
abr-157	243	13	on	on	ADP
abr-157	243	14	audit	audit	NOUN
abr-157	243	15	quality	quality	NOUN
abr-157	243	16	.	.	PUNCT
abr-157	244	1	journal	journal	NOUN
abr-157	244	2	of	of	ADP
abr-157	244	3	accounting	accounting	NOUN
abr-157	244	4	research	research	NOUN
abr-157	244	5	48	48	NUM
abr-157	244	6	(	(	PUNCT
abr-157	244	7	3	3	NUM
abr-157	244	8	):	):	PUNCT
abr-157	244	9	647	647	NUM
abr-157	244	10	-	-	SYM
abr-157	244	11	686	686	NUM
abr-157	244	12	.	.	PUNCT
abr-157	245	1	sankaraguruswamy	sankaraguruswamy	PROPN
abr-157	245	2	,	,	PUNCT
abr-157	245	3	s.	s.	PROPN
abr-157	245	4	,	,	PUNCT
abr-157	245	5	and	and	CCONJ
abr-157	245	6	s.	s.	PROPN
abr-157	245	7	whisenant	whisenant	PROPN
abr-157	245	8	.	.	PUNCT
abr-157	246	1	2009	2009	NUM
abr-157	246	2	.	.	PUNCT
abr-157	247	1	pricing	pricing	NOUN
abr-157	247	2	initial	initial	ADJ
abr-157	247	3	audit	audit	NOUN
abr-157	247	4	engagements	engagement	NOUN
abr-157	247	5	:	:	PUNCT
abr-157	247	6	empirical	empirical	ADJ
abr-157	247	7	evidence	evidence	NOUN
abr-157	247	8	following	follow	VERB
abr-157	247	9	public	public	ADJ
abr-157	247	10	disclosure	disclosure	NOUN
abr-157	247	11	of	of	ADP
abr-157	247	12	audit	audit	NOUN
abr-157	247	13	fees	fee	NOUN
abr-157	247	14	.	.	PUNCT
abr-157	248	1	working	work	VERB
abr-157	248	2	paper	paper	NOUN
abr-157	248	3	,	,	PUNCT
abr-157	248	4	national	national	PROPN
abr-157	248	5	university	university	PROPN
abr-157	248	6	of	of	ADP
abr-157	248	7	singapore	singapore	PROPN
abr-157	248	8	.	.	PUNCT
abr-157	249	1	securities	security	NOUN
abr-157	249	2	and	and	CCONJ
abr-157	249	3	exchange	exchange	PROPN
abr-157	249	4	commission	commission	PROPN
abr-157	249	5	(	(	PUNCT
abr-157	249	6	sec	sec	PROPN
abr-157	249	7	)	)	PUNCT
abr-157	249	8	.	.	PUNCT
abr-157	250	1	1978	1978	NUM
abr-157	250	2	.	.	PUNCT
abr-157	251	1	asr	asr	NOUN
abr-157	251	2	no	no	DET
abr-157	251	3	250	250	NUM
abr-157	251	4	:	:	PUNCT
abr-157	251	5	disclosure	disclosure	NOUN
abr-157	251	6	of	of	ADP
abr-157	251	7	relationships	relationship	NOUN
abr-157	251	8	with	with	ADP
abr-157	251	9	independent	independent	ADJ
abr-157	251	10	public	public	ADJ
abr-157	251	11	accountants	accountant	NOUN
abr-157	251	12	.	.	PUNCT
abr-157	252	1	washington	washington	PROPN
abr-157	252	2	,	,	PUNCT
abr-157	252	3	dc	dc	PROPN
abr-157	252	4	:	:	PUNCT
abr-157	252	5	government	government	NOUN
abr-157	252	6	printing	printing	NOUN
abr-157	252	7	office	office	NOUN
abr-157	252	8	.	.	PUNCT
abr-157	253	1	securities	security	NOUN
abr-157	253	2	and	and	CCONJ
abr-157	253	3	exchange	exchange	PROPN
abr-157	253	4	commission	commission	PROPN
abr-157	253	5	(	(	PUNCT
abr-157	253	6	sec	sec	PROPN
abr-157	253	7	)	)	PUNCT
abr-157	253	8	.	.	PUNCT
abr-157	254	1	2000	2000	NUM
abr-157	254	2	.	.	PUNCT
abr-157	255	1	revision	revision	NOUN
abr-157	255	2	of	of	ADP
abr-157	255	3	the	the	DET
abr-157	255	4	commission	commission	NOUN
abr-157	255	5	’s	’s	PART
abr-157	255	6	auditor	auditor	NOUN
abr-157	255	7	independence	independence	NOUN
abr-157	255	8	requirements	requirement	NOUN
abr-157	255	9	.	.	PUNCT
abr-157	256	1	financial	financial	ADJ
abr-157	256	2	reporting	reporting	NOUN
abr-157	256	3	release	release	NOUN
abr-157	256	4	no	no	INTJ
abr-157	256	5	.	.	PROPN
abr-157	257	1	56	56	NUM
abr-157	257	2	.	.	PUNCT
abr-157	257	3	washington	washington	PROPN
abr-157	257	4	,	,	PUNCT
abr-157	257	5	d.c	d.c	PROPN
abr-157	257	6	.	.	PROPN
abr-157	257	7	:	:	PUNCT
abr-157	258	1	sec	sec	PROPN
abr-157	258	2	.	.	PUNCT
abr-157	258	3	simon	simon	PROPN
abr-157	258	4	,	,	PUNCT
abr-157	258	5	d.	d.	PROPN
abr-157	258	6	,	,	PUNCT
abr-157	258	7	and	and	CCONJ
abr-157	258	8	j.	j.	PROPN
abr-157	258	9	francis	francis	PROPN
abr-157	258	10	.	.	PROPN
abr-157	258	11	1988	1988	NUM
abr-157	258	12	.	.	PUNCT
abr-157	259	1	the	the	DET
abr-157	259	2	effects	effect	NOUN
abr-157	259	3	of	of	ADP
abr-157	259	4	auditor	auditor	NOUN
abr-157	259	5	change	change	NOUN
abr-157	259	6	on	on	ADP
abr-157	259	7	audit	audit	NOUN
abr-157	259	8	fees	fee	NOUN
abr-157	259	9	:	:	PUNCT
abr-157	259	10	tests	test	NOUN
abr-157	259	11	of	of	ADP
abr-157	259	12	price	price	NOUN
abr-157	259	13	cutting	cutting	NOUN
abr-157	259	14	and	and	CCONJ
abr-157	259	15	price	price	NOUN
abr-157	259	16	recovery	recovery	NOUN
abr-157	259	17	.	.	PUNCT
abr-157	260	1	the	the	DET
abr-157	260	2	accounting	accounting	NOUN
abr-157	260	3	review	review	NOUN
abr-157	260	4	63	63	NUM
abr-157	260	5	(	(	PUNCT
abr-157	260	6	2	2	NUM
abr-157	260	7	):	):	PUNCT
abr-157	260	8	255	255	NUM
abr-157	260	9	-	-	SYM
abr-157	260	10	269	269	NUM
abr-157	260	11	.	.	PUNCT
abr-157	260	12	williams	williams	PROPN
abr-157	260	13	,	,	PUNCT
abr-157	260	14	p.	p.	NOUN
abr-157	260	15	2007	2007	NUM
abr-157	260	16	.	.	PUNCT
abr-157	261	1	accounting	accounting	NOUN
abr-157	261	2	:	:	PUNCT
abr-157	261	3	playing	play	VERB
abr-157	261	4	lowball	lowball	NOUN
abr-157	261	5	.	.	PUNCT
abr-157	262	1	accountancy	accountancy	NOUN
abr-157	262	2	age	age	NOUN
abr-157	262	3	(	(	PUNCT
abr-157	262	4	july	july	PROPN
abr-157	262	5	12	12	NUM
abr-157	262	6	)	)	PUNCT
abr-157	262	7	.	.	PUNCT
abr-157	263	1	available	available	ADJ
abr-157	263	2	at	at	ADP
abr-157	263	3	:	:	PUNCT
abr-157	263	4	http://	http://	PROPN
abr-157	263	5	www.accountancyage.com	www.accountancyage.com	PROPN
abr-157	263	6	/	/	SYM
abr-157	263	7	articles	article	NOUN
abr-157	263	8	/	/	SYM
abr-157	263	9	print	print	NOUN
abr-157	263	10	/	/	SYM
abr-157	263	11	2193827	2193827	NUM
abr-157	263	12	shaowen	shaowen	PROPN
abr-157	263	13	hua	hua	PROPN
abr-157	263	14	is	be	AUX
abr-157	263	15	assistant	assistant	ADJ
abr-157	263	16	professor	professor	NOUN
abr-157	263	17	of	of	ADP
abr-157	263	18	accounting	account	VERB
abr-157	263	19	in	in	ADP
abr-157	263	20	the	the	DET
abr-157	263	21	school	school	NOUN
abr-157	263	22	of	of	ADP
abr-157	263	23	business	business	NOUN
abr-157	263	24	at	at	ADP
abr-157	263	25	la	la	X
abr-157	263	26	salle	salle	PROPN
abr-157	263	27	university	university	PROPN
abr-157	263	28	.	.	PUNCT
abr-157	264	1	she	she	PRON
abr-157	264	2	holds	hold	VERB
abr-157	264	3	a	a	DET
abr-157	264	4	ph.d	ph.d	NOUN
abr-157	264	5	.	.	PUNCT
abr-157	265	1	in	in	ADP
abr-157	265	2	accounting	account	VERB
abr-157	265	3	from	from	ADP
abr-157	265	4	lebow	lebow	PROPN
abr-157	265	5	college	college	PROPN
abr-157	265	6	of	of	ADP
abr-157	265	7	business	business	NOUN
abr-157	265	8	,	,	PUNCT
abr-157	265	9	drexel	drexel	PROPN
abr-157	265	10	university	university	PROPN
abr-157	265	11	.	.	PUNCT
abr-157	266	1	her	her	PRON
abr-157	266	2	research	research	NOUN
abr-157	266	3	interests	interest	NOUN
abr-157	266	4	include	include	VERB
abr-157	266	5	analyst	analyst	NOUN
abr-157	266	6	/	/	SYM
abr-157	266	7	management	management	NOUN
abr-157	266	8	forecasts	forecast	NOUN
abr-157	266	9	,	,	PUNCT
abr-157	266	10	corporate	corporate	ADJ
abr-157	266	11	governance	governance	NOUN
abr-157	266	12	,	,	PUNCT
abr-157	266	13	and	and	CCONJ
abr-157	266	14	auditing	auditing	NOUN
abr-157	266	15	.	.	PUNCT
abr-157	267	1	zenghui	zenghui	PROPN
abr-157	267	2	liu	liu	PROPN
abr-157	267	3	is	be	AUX
abr-157	267	4	assistant	assistant	ADJ
abr-157	267	5	professor	professor	NOUN
abr-157	267	6	of	of	ADP
abr-157	267	7	accounting	accounting	NOUN
abr-157	267	8	in	in	ADP
abr-157	267	9	the	the	DET
abr-157	267	10	college	college	NOUN
abr-157	267	11	of	of	ADP
abr-157	267	12	business	business	NOUN
abr-157	267	13	and	and	CCONJ
abr-157	267	14	economics	economic	NOUN
abr-157	267	15	at	at	ADP
abr-157	267	16	western	western	ADJ
abr-157	267	17	washington	washington	PROPN
abr-157	267	18	university	university	PROPN
abr-157	267	19	.	.	PUNCT
abr-157	268	1	he	he	PRON
abr-157	268	2	earned	earn	VERB
abr-157	268	3	his	his	PRON
abr-157	268	4	ph.d	ph.d	PROPN
abr-157	268	5	.	.	PUNCT
abr-157	268	6	degree	degree	NOUN
abr-157	268	7	in	in	ADP
abr-157	268	8	accounting	account	VERB
abr-157	268	9	from	from	ADP
abr-157	268	10	drexel	drexel	PROPN
abr-157	268	11	university	university	NOUN
abr-157	268	12	.	.	PUNCT
abr-157	269	1	his	his	PRON
abr-157	269	2	research	research	NOUN
abr-157	269	3	specialty	specialty	NOUN
abr-157	269	4	ranges	range	NOUN
abr-157	269	5	from	from	ADP
abr-157	269	6	auditing	audit	VERB
abr-157	269	7	,	,	PUNCT
abr-157	269	8	corporate	corporate	ADJ
abr-157	269	9	governance	governance	NOUN
abr-157	269	10	,	,	PUNCT
abr-157	269	11	to	to	ADP
abr-157	269	12	financial	financial	ADJ
abr-157	269	13	accounting	accounting	NOUN
abr-157	269	14	.	.	PUNCT
abr-157	270	1	he	he	PRON
abr-157	270	2	could	could	AUX
abr-157	270	3	be	be	AUX
abr-157	270	4	reached	reach	VERB
abr-157	270	5	at	at	ADP
abr-157	270	6	:	:	PUNCT
abr-157	270	7	liuz3@wwu.edu	liuz3@wwu.edu	PROPN
abr-157	270	8	.	.	PROPN
abr-157	270	9	xiaojie	xiaojie	PROPN
abr-157	270	10	christine	christine	PROPN
abr-157	270	11	sun	sun	PROPN
abr-157	270	12	is	be	AUX
abr-157	270	13	assistant	assistant	ADJ
abr-157	270	14	professor	professor	NOUN
abr-157	270	15	of	of	ADP
abr-157	270	16	accounting	accounting	NOUN
abr-157	270	17	at	at	ADP
abr-157	270	18	california	california	PROPN
abr-157	270	19	state	state	PROPN
abr-157	270	20	university	university	PROPN
abr-157	270	21	,	,	PUNCT
abr-157	270	22	los	los	PROPN
abr-157	270	23	angeles	angeles	PROPN
abr-157	270	24	.	.	PUNCT
abr-157	271	1	she	she	PRON
abr-157	271	2	received	receive	VERB
abr-157	271	3	her	her	PRON
abr-157	271	4	ph.d	ph.d	NOUN
abr-157	271	5	.	.	PUNCT
abr-157	272	1	in	in	ADP
abr-157	272	2	accounting	account	VERB
abr-157	272	3	from	from	ADP
abr-157	272	4	lebow	lebow	PROPN
abr-157	272	5	college	college	PROPN
abr-157	272	6	of	of	ADP
abr-157	272	7	business	business	NOUN
abr-157	272	8	,	,	PUNCT
abr-157	272	9	drexel	drexel	PROPN
abr-157	272	10	university	university	PROPN
abr-157	272	11	.	.	PUNCT
abr-157	273	1	her	her	PRON
abr-157	273	2	research	research	NOUN
abr-157	273	3	interests	interest	NOUN
abr-157	273	4	include	include	VERB
abr-157	273	5	auditing	auditing	NOUN
abr-157	273	6	and	and	CCONJ
abr-157	273	7	financial	financial	ADJ
abr-157	273	8	reporting	reporting	NOUN
abr-157	273	9	.	.	PUNCT
abr-157	274	1	ji	ji	PROPN
abr-157	274	2	yu	yu	PROPN
abr-157	274	3	is	be	AUX
abr-157	274	4	assistant	assistant	ADJ
abr-157	274	5	professor	professor	NOUN
abr-157	274	6	of	of	ADP
abr-157	274	7	accounting	account	VERB
abr-157	274	8	in	in	ADP
abr-157	274	9	the	the	DET
abr-157	274	10	school	school	NOUN
abr-157	274	11	of	of	ADP
abr-157	274	12	business	business	NOUN
abr-157	274	13	at	at	ADP
abr-157	274	14	state	state	PROPN
abr-157	274	15	university	university	PROPN
abr-157	274	16	of	of	ADP
abr-157	274	17	new	new	PROPN
abr-157	274	18	york	york	PROPN
abr-157	274	19	at	at	ADP
abr-157	274	20	new	new	ADJ
abr-157	274	21	paltz	paltz	PROPN
abr-157	274	22	.	.	PUNCT
abr-157	275	1	he	he	PRON
abr-157	275	2	holds	hold	VERB
abr-157	275	3	a	a	DET
abr-157	275	4	ph.d	ph.d	NOUN
abr-157	275	5	.	.	PUNCT
abr-157	276	1	in	in	ADP
abr-157	276	2	accounting	account	VERB
abr-157	276	3	from	from	ADP
abr-157	276	4	the	the	DET
abr-157	276	5	fogelman	fogelman	ADJ
abr-157	276	6	college	college	NOUN
abr-157	276	7	of	of	ADP
abr-157	276	8	business	business	NOUN
abr-157	276	9	and	and	CCONJ
abr-157	276	10	economics	economic	NOUN
abr-157	276	11	,	,	PUNCT
abr-157	276	12	university	university	NOUN
abr-157	276	13	of	of	ADP
abr-157	276	14	memphis	memphis	PROPN
abr-157	276	15	.	.	PUNCT
abr-157	277	1	his	his	PRON
abr-157	277	2	research	research	NOUN
abr-157	277	3	interests	interest	NOUN
abr-157	277	4	include	include	VERB
abr-157	277	5	initial	initial	ADJ
abr-157	277	6	public	public	ADJ
abr-157	277	7	offering	offering	NOUN
abr-157	277	8	underpricing	underprice	VERB
abr-157	277	9	,	,	PUNCT
abr-157	277	10	financial	financial	ADJ
abr-157	277	11	reporting	reporting	NOUN
abr-157	277	12	quality	quality	NOUN
abr-157	277	13	and	and	CCONJ
abr-157	277	14	auditing	auditing	NOUN
abr-157	277	15	.	.	PUNCT