id	sid	tid	token	lemma	pos
abr-62	1	1	advances	advance	NOUN
abr-62	1	2	in	in	ADP
abr-62	1	3	business	business	NOUN
abr-62	1	4	research	research	NOUN
abr-62	1	5	2011	2011	NUM
abr-62	1	6	volume	volume	NOUN
abr-62	1	7	2.pdf	2.pdf	PROPN
abr-62	1	8	cardwell	cardwell	PROPN
abr-62	1	9	,	,	PUNCT
abr-62	1	10	sennetti	sennetti	NOUN
abr-62	1	11	,	,	PUNCT
abr-62	1	12	and	and	CCONJ
abr-62	1	13	poulson	poulson	NOUN
abr-62	1	14	advances	advance	VERB
abr-62	1	15	in	in	ADP
abr-62	1	16	business	business	NOUN
abr-62	1	17	research	research	NOUN
abr-62	1	18	2011	2011	NUM
abr-62	1	19	,	,	PUNCT
abr-62	1	20	vol	vol	NOUN
abr-62	1	21	.	.	PROPN
abr-62	2	1	2	2	NUM
abr-62	2	2	,	,	PUNCT
abr-62	2	3	no	no	INTJ
abr-62	2	4	.	.	NOUN
abr-62	2	5	1	1	NUM
abr-62	2	6	,	,	PUNCT
abr-62	2	7	179	179	NUM
abr-62	2	8	-	-	SYM
abr-62	2	9	193	193	NUM
abr-62	2	10	179	179	NUM
abr-62	2	11	sarbanes	sarbanes	PROPN
abr-62	2	12	-	-	PUNCT
abr-62	2	13	oxley	oxley	NOUN
abr-62	2	14	and	and	CCONJ
abr-62	2	15	the	the	DET
abr-62	2	16	need	need	NOUN
abr-62	2	17	for	for	ADP
abr-62	2	18	audit	audit	NOUN
abr-62	2	19	committee	committee	NOUN
abr-62	2	20	independence	independence	NOUN
abr-62	2	21	:	:	PUNCT
abr-62	2	22	contrary	contrary	ADJ
abr-62	2	23	evidence	evidence	NOUN
abr-62	2	24	in	in	ADP
abr-62	2	25	the	the	DET
abr-62	2	26	textile	textile	NOUN
abr-62	2	27	industry	industry	NOUN
abr-62	2	28	paula	paula	PROPN
abr-62	2	29	cardwell	cardwell	PROPN
abr-62	2	30	,	,	PUNCT
abr-62	2	31	elon	elon	PROPN
abr-62	2	32	university	university	PROPN
abr-62	2	33	john	john	PROPN
abr-62	2	34	sennetti	sennetti	PROPN
abr-62	2	35	,	,	PUNCT
abr-62	2	36	nova	nova	PROPN
abr-62	2	37	southeastern	southeastern	PROPN
abr-62	2	38	university	university	PROPN
abr-62	2	39	linda	linda	PROPN
abr-62	2	40	poulson	poulson	PROPN
abr-62	2	41	,	,	PUNCT
abr-62	2	42	elon	elon	PROPN
abr-62	2	43	university	university	PROPN
abr-62	2	44	we	we	PRON
abr-62	2	45	investigate	investigate	VERB
abr-62	2	46	whether	whether	SCONJ
abr-62	2	47	the	the	DET
abr-62	2	48	appearance	appearance	NOUN
abr-62	2	49	of	of	ADP
abr-62	2	50	audit	audit	NOUN
abr-62	2	51	committee	committee	NOUN
abr-62	2	52	independence	independence	NOUN
abr-62	2	53	,	,	PUNCT
abr-62	2	54	e.g.	e.g.	ADV
abr-62	2	55	,	,	PUNCT
abr-62	2	56	outside	outside	ADJ
abr-62	2	57	membership	membership	NOUN
abr-62	2	58	as	as	SCONJ
abr-62	2	59	defined	define	VERB
abr-62	2	60	by	by	ADP
abr-62	2	61	the	the	DET
abr-62	2	62	sarbanes	sarbanes	PROPN
abr-62	2	63	-	-	PUNCT
abr-62	2	64	oxley	oxley	ADJ
abr-62	2	65	act	act	NOUN
abr-62	2	66	of	of	ADP
abr-62	2	67	2002	2002	NUM
abr-62	2	68	(	(	PUNCT
abr-62	2	69	soa	soa	PROPN
abr-62	2	70	)	)	PUNCT
abr-62	2	71	,	,	PUNCT
abr-62	2	72	is	be	AUX
abr-62	2	73	necessarily	necessarily	ADV
abr-62	2	74	related	relate	VERB
abr-62	2	75	to	to	ADP
abr-62	2	76	effective	effective	ADJ
abr-62	2	77	independence	independence	NOUN
abr-62	2	78	,	,	PUNCT
abr-62	2	79	e.g.	e.g.	ADV
abr-62	2	80	,	,	PUNCT
abr-62	2	81	the	the	DET
abr-62	2	82	audit	audit	NOUN
abr-62	2	83	committee	committee	NOUN
abr-62	2	84	’s	’s	PART
abr-62	2	85	support	support	NOUN
abr-62	2	86	of	of	ADP
abr-62	2	87	an	an	DET
abr-62	2	88	auditor	auditor	NOUN
abr-62	2	89	’s	’s	PART
abr-62	2	90	going	go	VERB
abr-62	2	91	-	-	PUNCT
abr-62	2	92	concern	concern	NOUN
abr-62	2	93	opinion	opinion	NOUN
abr-62	2	94	(	(	PUNCT
abr-62	2	95	carcello	carcello	PROPN
abr-62	2	96	and	and	CCONJ
abr-62	2	97	neal	neal	PROPN
abr-62	2	98	2003	2003	NUM
abr-62	2	99	;	;	PUNCT
abr-62	2	100	2000	2000	NUM
abr-62	2	101	)	)	PUNCT
abr-62	2	102	.	.	PUNCT
abr-62	3	1	the	the	DET
abr-62	3	2	soa	soa	PROPN
abr-62	3	3	makes	make	VERB
abr-62	3	4	the	the	DET
abr-62	3	5	agency	agency	NOUN
abr-62	3	6	theory	theory	NOUN
abr-62	3	7	assumption	assumption	NOUN
abr-62	3	8	,	,	PUNCT
abr-62	3	9	generally	generally	ADV
abr-62	3	10	supported	support	VERB
abr-62	3	11	by	by	ADP
abr-62	3	12	current	current	ADJ
abr-62	3	13	research	research	NOUN
abr-62	3	14	,	,	PUNCT
abr-62	3	15	that	that	SCONJ
abr-62	3	16	seemingly	seemingly	ADV
abr-62	3	17	non	non	ADJ
abr-62	3	18	-	-	ADJ
abr-62	3	19	independent	independent	ADJ
abr-62	3	20	audit	audit	NOUN
abr-62	3	21	committee	committee	NOUN
abr-62	3	22	members	member	NOUN
abr-62	3	23	reduce	reduce	VERB
abr-62	3	24	the	the	DET
abr-62	3	25	reliability	reliability	NOUN
abr-62	3	26	of	of	ADP
abr-62	3	27	the	the	DET
abr-62	3	28	financial	financial	ADJ
abr-62	3	29	reporting	reporting	NOUN
abr-62	3	30	.	.	PUNCT
abr-62	4	1	yet	yet	ADV
abr-62	4	2	,	,	PUNCT
abr-62	4	3	prior	prior	ADV
abr-62	4	4	to	to	ADP
abr-62	4	5	the	the	DET
abr-62	4	6	soa	soa	NOUN
abr-62	4	7	,	,	PUNCT
abr-62	4	8	other	other	ADJ
abr-62	4	9	rulings	ruling	NOUN
abr-62	4	10	permitted	permit	VERB
abr-62	4	11	non	non	ADJ
abr-62	4	12	-	-	ADJ
abr-62	4	13	independent	independent	ADJ
abr-62	4	14	audit	audit	NOUN
abr-62	4	15	committee	committee	NOUN
abr-62	4	16	members	member	NOUN
abr-62	4	17	to	to	PART
abr-62	4	18	serve	serve	VERB
abr-62	4	19	when	when	SCONJ
abr-62	4	20	it	it	PRON
abr-62	4	21	was	be	AUX
abr-62	4	22	“	"	PUNCT
abr-62	4	23	in	in	ADP
abr-62	4	24	the	the	DET
abr-62	4	25	best	good	ADJ
abr-62	4	26	interests	interest	NOUN
abr-62	4	27	of	of	ADP
abr-62	4	28	the	the	DET
abr-62	4	29	firm	firm	NOUN
abr-62	4	30	,	,	PUNCT
abr-62	4	31	”	"	PUNCT
abr-62	4	32	and	and	CCONJ
abr-62	4	33	even	even	ADV
abr-62	4	34	the	the	DET
abr-62	4	35	carcello	carcello	NOUN
abr-62	4	36	and	and	CCONJ
abr-62	4	37	neal	neal	PROPN
abr-62	4	38	(	(	PUNCT
abr-62	4	39	2000	2000	NUM
abr-62	4	40	)	)	PUNCT
abr-62	4	41	findings	finding	NOUN
abr-62	4	42	point	point	VERB
abr-62	4	43	to	to	ADP
abr-62	4	44	a	a	DET
abr-62	4	45	possible	possible	ADJ
abr-62	4	46	industry	industry	NOUN
abr-62	4	47	or	or	CCONJ
abr-62	4	48	company	company	NOUN
abr-62	4	49	-	-	PUNCT
abr-62	4	50	size	size	NOUN
abr-62	4	51	effect	effect	NOUN
abr-62	4	52	in	in	ADP
abr-62	4	53	measuring	measure	VERB
abr-62	4	54	audit	audit	NOUN
abr-62	4	55	committee	committee	NOUN
abr-62	4	56	effectiveness	effectiveness	NOUN
abr-62	4	57	.	.	PUNCT
abr-62	5	1	it	it	PRON
abr-62	5	2	seems	seem	VERB
abr-62	5	3	that	that	SCONJ
abr-62	5	4	manager	manager	NOUN
abr-62	5	5	-	-	PUNCT
abr-62	5	6	owner	owner	NOUN
abr-62	5	7	committee	committee	NOUN
abr-62	5	8	members	member	NOUN
abr-62	5	9	of	of	ADP
abr-62	5	10	smaller	small	ADJ
abr-62	5	11	companies	company	NOUN
abr-62	5	12	may	may	AUX
abr-62	5	13	also	also	ADV
abr-62	5	14	do	do	VERB
abr-62	5	15	the	the	DET
abr-62	5	16	right	right	ADJ
abr-62	5	17	thing	thing	NOUN
abr-62	5	18	.	.	PUNCT
abr-62	6	1	therefore	therefore	ADV
abr-62	6	2	,	,	PUNCT
abr-62	6	3	we	we	PRON
abr-62	6	4	reconsider	reconsider	VERB
abr-62	6	5	this	this	DET
abr-62	6	6	independence	independence	NOUN
abr-62	6	7	question	question	NOUN
abr-62	6	8	for	for	ADP
abr-62	6	9	the	the	DET
abr-62	6	10	textile	textile	NOUN
abr-62	6	11	industry	industry	NOUN
abr-62	6	12	,	,	PUNCT
abr-62	6	13	one	one	PRON
abr-62	6	14	severely	severely	ADV
abr-62	6	15	stressed	stress	VERB
abr-62	6	16	and	and	CCONJ
abr-62	6	17	possibly	possibly	ADV
abr-62	6	18	affected	affect	VERB
abr-62	6	19	by	by	ADP
abr-62	6	20	firm	firm	ADJ
abr-62	6	21	size	size	NOUN
abr-62	6	22	.	.	PUNCT
abr-62	7	1	we	we	PRON
abr-62	7	2	observe	observe	VERB
abr-62	7	3	seventy	seventy	NUM
abr-62	7	4	-	-	PUNCT
abr-62	7	5	four	four	NUM
abr-62	7	6	companies	company	NOUN
abr-62	7	7	during	during	ADP
abr-62	7	8	the	the	DET
abr-62	7	9	years	year	NOUN
abr-62	7	10	2000	2000	NUM
abr-62	7	11	and	and	CCONJ
abr-62	7	12	2001	2001	NUM
abr-62	7	13	when	when	SCONJ
abr-62	7	14	the	the	DET
abr-62	7	15	soa	soa	NOUN
abr-62	7	16	was	be	AUX
abr-62	7	17	not	not	PART
abr-62	7	18	in	in	ADP
abr-62	7	19	effect	effect	NOUN
abr-62	7	20	to	to	PART
abr-62	7	21	determine	determine	VERB
abr-62	7	22	whether	whether	SCONJ
abr-62	7	23	their	their	PRON
abr-62	7	24	non	non	ADJ
abr-62	7	25	-	-	ADJ
abr-62	7	26	dependent	dependent	ADJ
abr-62	7	27	-	-	PUNCT
abr-62	7	28	appearing	appear	VERB
abr-62	7	29	audit	audit	NOUN
abr-62	7	30	committees	committee	NOUN
abr-62	7	31	also	also	ADV
abr-62	7	32	would	would	AUX
abr-62	7	33	effectively	effectively	ADV
abr-62	7	34	act	act	VERB
abr-62	7	35	independent	independent	ADJ
abr-62	7	36	,	,	PUNCT
abr-62	7	37	without	without	ADP
abr-62	7	38	the	the	DET
abr-62	7	39	constraint	constraint	NOUN
abr-62	7	40	of	of	ADP
abr-62	7	41	the	the	DET
abr-62	7	42	soa	soa	NOUN
abr-62	7	43	.	.	PUNCT
abr-62	8	1	we	we	PRON
abr-62	8	2	do	do	AUX
abr-62	8	3	find	find	VERB
abr-62	8	4	at	at	ADV
abr-62	8	5	least	least	ADV
abr-62	8	6	two	two	NUM
abr-62	8	7	soa	soa	PROPN
abr-62	8	8	non	non	ADJ
abr-62	8	9	-	-	ADJ
abr-62	8	10	independent	independent	ADJ
abr-62	8	11	characteristics	characteristic	NOUN
abr-62	8	12	of	of	ADP
abr-62	8	13	audit	audit	NOUN
abr-62	8	14	committees	committee	NOUN
abr-62	8	15	,	,	PUNCT
abr-62	8	16	what	what	PRON
abr-62	8	17	would	would	AUX
abr-62	8	18	be	be	AUX
abr-62	8	19	two	two	NUM
abr-62	8	20	apparent	apparent	ADJ
abr-62	8	21	soa	soa	NOUN
abr-62	8	22	violations	violation	NOUN
abr-62	8	23	in	in	ADP
abr-62	8	24	2011	2011	NUM
abr-62	8	25	,	,	PUNCT
abr-62	8	26	contrarily	contrarily	ADV
abr-62	8	27	associated	associate	VERB
abr-62	8	28	with	with	ADP
abr-62	8	29	two	two	NUM
abr-62	8	30	actions	action	NOUN
abr-62	8	31	of	of	ADP
abr-62	8	32	effective	effective	ADJ
abr-62	8	33	independence	independence	NOUN
abr-62	8	34	.	.	PUNCT
abr-62	9	1	we	we	PRON
abr-62	9	2	do	do	AUX
abr-62	9	3	not	not	PART
abr-62	9	4	find	find	VERB
abr-62	9	5	any	any	DET
abr-62	9	6	one	one	NUM
abr-62	9	7	of	of	ADP
abr-62	9	8	the	the	DET
abr-62	9	9	ten	ten	NUM
abr-62	9	10	recommended	recommend	VERB
abr-62	9	11	soa	soa	NOUN
abr-62	9	12	requirements	requirement	NOUN
abr-62	9	13	correlated	correlate	VERB
abr-62	9	14	with	with	ADP
abr-62	9	15	these	these	DET
abr-62	9	16	actions	action	NOUN
abr-62	9	17	of	of	ADP
abr-62	9	18	effective	effective	ADJ
abr-62	9	19	independence	independence	NOUN
abr-62	9	20	.	.	PUNCT
abr-62	10	1	these	these	DET
abr-62	10	2	findings	finding	NOUN
abr-62	10	3	suggest	suggest	VERB
abr-62	10	4	that	that	SCONJ
abr-62	10	5	measures	measure	NOUN
abr-62	10	6	of	of	ADP
abr-62	10	7	effective	effective	ADJ
abr-62	10	8	independence	independence	NOUN
abr-62	10	9	may	may	AUX
abr-62	10	10	not	not	PART
abr-62	10	11	necessarily	necessarily	ADV
abr-62	10	12	be	be	AUX
abr-62	10	13	related	relate	VERB
abr-62	10	14	to	to	ADP
abr-62	10	15	appearance	appearance	NOUN
abr-62	10	16	,	,	PUNCT
abr-62	10	17	and	and	CCONJ
abr-62	10	18	may	may	AUX
abr-62	10	19	instead	instead	ADV
abr-62	10	20	depend	depend	VERB
abr-62	10	21	on	on	ADP
abr-62	10	22	company	company	NOUN
abr-62	10	23	or	or	CCONJ
abr-62	10	24	industry	industry	NOUN
abr-62	10	25	size	size	NOUN
abr-62	10	26	,	,	PUNCT
abr-62	10	27	adding	add	VERB
abr-62	10	28	to	to	ADP
abr-62	10	29	the	the	DET
abr-62	10	30	growing	grow	VERB
abr-62	10	31	body	body	NOUN
abr-62	10	32	of	of	ADP
abr-62	10	33	research	research	NOUN
abr-62	10	34	that	that	PRON
abr-62	10	35	argues	argue	VERB
abr-62	10	36	for	for	ADP
abr-62	10	37	restricting	restrict	VERB
abr-62	10	38	government	government	NOUN
abr-62	10	39	financial	financial	ADJ
abr-62	10	40	regulation	regulation	NOUN
abr-62	10	41	(	(	PUNCT
abr-62	10	42	gao	gao	PROPN
abr-62	10	43	et	et	PROPN
abr-62	10	44	al	al	PROPN
abr-62	10	45	.	.	PROPN
abr-62	10	46	,	,	PUNCT
abr-62	10	47	2009	2009	NUM
abr-62	10	48	;	;	PUNCT
abr-62	10	49	hayes	hayes	PROPN
abr-62	10	50	,	,	PUNCT
abr-62	10	51	2009	2009	NUM
abr-62	10	52	;	;	PUNCT
abr-62	10	53	hart	hart	PROPN
abr-62	10	54	,	,	PUNCT
abr-62	10	55	2009	2009	NUM
abr-62	10	56	;	;	PUNCT
abr-62	10	57	dodd	dodd	PROPN
abr-62	10	58	–	–	PUNCT
abr-62	10	59	frank	frank	PROPN
abr-62	10	60	wall	wall	PROPN
abr-62	10	61	street	street	PROPN
abr-62	10	62	reform	reform	PROPN
abr-62	10	63	and	and	CCONJ
abr-62	10	64	consumer	consumer	NOUN
abr-62	10	65	protection	protection	PROPN
abr-62	10	66	act	act	PROPN
abr-62	10	67	,	,	PUNCT
abr-62	10	68	2010	2010	NUM
abr-62	10	69	;	;	PUNCT
abr-62	10	70	orol	orol	NOUN
abr-62	10	71	,	,	PUNCT
abr-62	10	72	2011	2011	NUM
abr-62	10	73	)	)	PUNCT
abr-62	10	74	.	.	PUNCT
abr-62	11	1	if	if	SCONJ
abr-62	11	2	a	a	DET
abr-62	11	3	corporate	corporate	ADJ
abr-62	11	4	audit	audit	NOUN
abr-62	11	5	committee	committee	NOUN
abr-62	11	6	of	of	ADP
abr-62	11	7	the	the	DET
abr-62	11	8	board	board	NOUN
abr-62	11	9	of	of	ADP
abr-62	11	10	directors	director	NOUN
abr-62	11	11	,	,	PUNCT
abr-62	11	12	the	the	DET
abr-62	11	13	one	one	NOUN
abr-62	11	14	that	that	PRON
abr-62	11	15	chooses	choose	VERB
abr-62	11	16	the	the	DET
abr-62	11	17	company	company	NOUN
abr-62	11	18	’s	’s	PART
abr-62	11	19	auditors	auditor	NOUN
abr-62	11	20	,	,	PUNCT
abr-62	11	21	appears	appear	VERB
abr-62	11	22	non	non	ADJ
abr-62	11	23	-	-	ADJ
abr-62	11	24	independent	independent	ADJ
abr-62	11	25	,	,	PUNCT
abr-62	11	26	e.g.	e.g.	ADV
abr-62	11	27	has	have	VERB
abr-62	11	28	manager	manager	NOUN
abr-62	11	29	-	-	PUNCT
abr-62	11	30	owners	owner	NOUN
abr-62	11	31	as	as	ADP
abr-62	11	32	committee	committee	NOUN
abr-62	11	33	members	member	NOUN
abr-62	11	34	,	,	PUNCT
abr-62	11	35	will	will	AUX
abr-62	11	36	this	this	PRON
abr-62	11	37	necessarily	necessarily	ADV
abr-62	11	38	negatively	negatively	ADV
abr-62	11	39	affect	affect	VERB
abr-62	11	40	the	the	DET
abr-62	11	41	company	company	NOUN
abr-62	11	42	’s	’s	PART
abr-62	11	43	long	long	ADJ
abr-62	11	44	-	-	PUNCT
abr-62	11	45	term	term	NOUN
abr-62	11	46	interests	interest	NOUN
abr-62	11	47	?	?	PUNCT
abr-62	12	1	by	by	ADP
abr-62	12	2	2002	2002	NUM
abr-62	12	3	,	,	PUNCT
abr-62	12	4	the	the	DET
abr-62	12	5	united	united	PROPN
abr-62	12	6	states	states	PROPN
abr-62	12	7	congress	congress	PROPN
abr-62	12	8	.	.	PUNCT
abr-62	13	1	shaken	shake	VERB
abr-62	13	2	by	by	ADP
abr-62	13	3	the	the	DET
abr-62	13	4	accounting	accounting	NOUN
abr-62	13	5	fraud	fraud	NOUN
abr-62	13	6	by	by	ADP
abr-62	13	7	the	the	DET
abr-62	13	8	enron	enron	PROPN
abr-62	13	9	,	,	PUNCT
abr-62	13	10	worldcom	worldcom	PROPN
abr-62	13	11	,	,	PUNCT
abr-62	13	12	adelphia	adelphia	PROPN
abr-62	13	13	,	,	PUNCT
abr-62	13	14	tyco	tyco	PROPN
abr-62	13	15	,	,	PUNCT
abr-62	13	16	and	and	CCONJ
abr-62	13	17	their	their	PRON
abr-62	13	18	complicit	complicit	ADJ
abr-62	13	19	board	board	NOUN
abr-62	13	20	and	and	CCONJ
abr-62	13	21	audit	audit	NOUN
abr-62	13	22	committee	committee	NOUN
abr-62	13	23	members	member	NOUN
abr-62	13	24	,	,	PUNCT
abr-62	13	25	created	create	VERB
abr-62	13	26	provisions	provision	NOUN
abr-62	13	27	of	of	ADP
abr-62	13	28	the	the	DET
abr-62	13	29	sarbanes	sarbanes	PROPN
abr-62	13	30	-	-	PUNCT
abr-62	13	31	oxley	oxley	ADJ
abr-62	13	32	act	act	NOUN
abr-62	13	33	(	(	PUNCT
abr-62	13	34	soa	soa	NOUN
abr-62	13	35	)	)	PUNCT
abr-62	13	36	requiring	require	VERB
abr-62	13	37	audit	audit	NOUN
abr-62	13	38	committees	committee	NOUN
abr-62	13	39	to	to	PART
abr-62	13	40	be	be	AUX
abr-62	13	41	independent	independent	ADJ
abr-62	13	42	of	of	ADP
abr-62	13	43	management	management	NOUN
abr-62	13	44	.	.	PUNCT
abr-62	14	1	by	by	ADP
abr-62	14	2	2009	2009	NUM
abr-62	14	3	many	many	ADJ
abr-62	14	4	regulations	regulation	NOUN
abr-62	14	5	of	of	ADP
abr-62	14	6	the	the	DET
abr-62	14	7	soa	soa	NOUN
abr-62	14	8	were	be	AUX
abr-62	14	9	reduced	reduce	VERB
abr-62	14	10	,	,	PUNCT
abr-62	14	11	but	but	CCONJ
abr-62	14	12	companies	company	NOUN
abr-62	14	13	still	still	ADV
abr-62	14	14	tried	try	VERB
abr-62	14	15	to	to	PART
abr-62	14	16	avoid	avoid	VERB
abr-62	14	17	the	the	DET
abr-62	14	18	soa	soa	NOUN
abr-62	14	19	regulations	regulation	NOUN
abr-62	14	20	by	by	ADP
abr-62	14	21	remaining	remain	VERB
abr-62	14	22	“	"	PUNCT
abr-62	14	23	small	small	ADJ
abr-62	14	24	,	,	PUNCT
abr-62	14	25	”	"	PUNCT
abr-62	14	26	by	by	ADP
abr-62	14	27	maintaining	maintain	VERB
abr-62	14	28	the	the	DET
abr-62	14	29	soa	soa	NOUN
abr-62	14	30	$	$	SYM
abr-62	14	31	75million	75million	NUM
abr-62	14	32	market	market	NOUN
abr-62	14	33	cap	cap	NOUN
abr-62	14	34	(	(	PUNCT
abr-62	14	35	gao	gao	PROPN
abr-62	14	36	et	et	PROPN
abr-62	14	37	al	al	PROPN
abr-62	14	38	.	.	PROPN
abr-62	14	39	,	,	PUNCT
abr-62	14	40	2009	2009	NUM
abr-62	14	41	)	)	PUNCT
abr-62	14	42	.	.	PUNCT
abr-62	15	1	orol	orol	NOUN
abr-62	15	2	(	(	PUNCT
abr-62	15	3	2011	2011	NUM
abr-62	15	4	)	)	PUNCT
abr-62	15	5	reports	report	VERB
abr-62	15	6	that	that	SCONJ
abr-62	15	7	companies	company	NOUN
abr-62	15	8	still	still	ADV
abr-62	15	9	try	try	VERB
abr-62	15	10	to	to	PART
abr-62	15	11	stay	stay	VERB
abr-62	15	12	within	within	ADP
abr-62	15	13	the	the	DET
abr-62	15	14	size	size	NOUN
abr-62	15	15	limit	limit	NOUN
abr-62	15	16	of	of	ADP
abr-62	15	17	the	the	DET
abr-62	15	18	soa	soa	NOUN
abr-62	15	19	,	,	PUNCT
abr-62	15	20	but	but	CCONJ
abr-62	15	21	now	now	ADV
abr-62	15	22	to	to	PART
abr-62	15	23	avoid	avoid	VERB
abr-62	15	24	the	the	DET
abr-62	15	25	financial	financial	ADJ
abr-62	15	26	regulations	regulation	NOUN
abr-62	15	27	of	of	ADP
abr-62	15	28	the	the	DET
abr-62	15	29	dodd	dodd	PROPN
abr-62	15	30	-	-	PUNCT
abr-62	15	31	frank	frank	PROPN
abr-62	15	32	act	act	PROPN
abr-62	15	33	(	(	PUNCT
abr-62	15	34	2010	2010	NUM
abr-62	15	35	)	)	PUNCT
abr-62	15	36	.	.	PUNCT
abr-62	16	1	the	the	DET
abr-62	16	2	soa	soa	PROPN
abr-62	16	3	idea	idea	NOUN
abr-62	16	4	of	of	ADP
abr-62	16	5	committee	committee	NOUN
abr-62	16	6	independence	independence	NOUN
abr-62	16	7	had	have	AUX
abr-62	16	8	been	be	AUX
abr-62	16	9	evolving	evolve	VERB
abr-62	16	10	since	since	SCONJ
abr-62	16	11	the	the	DET
abr-62	16	12	establishment	establishment	NOUN
abr-62	16	13	of	of	ADP
abr-62	16	14	the	the	DET
abr-62	16	15	1934	1934	NUM
abr-62	16	16	securities	security	NOUN
abr-62	16	17	and	and	CCONJ
abr-62	16	18	exchange	exchange	PROPN
abr-62	16	19	act	act	PROPN
abr-62	16	20	(	(	PUNCT
abr-62	16	21	klein	klein	PROPN
abr-62	16	22	,	,	PUNCT
abr-62	16	23	2003	2003	NUM
abr-62	16	24	)	)	PUNCT
abr-62	16	25	.	.	PUNCT
abr-62	17	1	in	in	ADP
abr-62	17	2	july	july	PROPN
abr-62	17	3	1	1	NUM
abr-62	17	4	,	,	PUNCT
abr-62	17	5	1978	1978	NUM
abr-62	17	6	,	,	PUNCT
abr-62	17	7	the	the	DET
abr-62	17	8	new	new	PROPN
abr-62	17	9	york	york	PROPN
abr-62	17	10	stock	stock	PROPN
abr-62	17	11	exchange	exchange	PROPN
abr-62	17	12	(	(	PUNCT
abr-62	17	13	nyse	nyse	PROPN
abr-62	17	14	)	)	PUNCT
abr-62	17	15	became	become	VERB
abr-62	17	16	the	the	DET
abr-62	17	17	first	first	ADJ
abr-62	17	18	exchange	exchange	NOUN
abr-62	17	19	required	require	VERB
abr-62	17	20	listed	list	VERB
abr-62	17	21	domestic	domestic	ADJ
abr-62	17	22	corporations	corporation	NOUN
abr-62	17	23	to	to	PART
abr-62	17	24	have	have	VERB
abr-62	17	25	an	an	DET
abr-62	17	26	audit	audit	NOUN
abr-62	17	27	committee	committee	NOUN
abr-62	17	28	“	"	PUNCT
abr-62	17	29	comprised	comprise	VERB
abr-62	17	30	solely	solely	ADV
abr-62	17	31	of	of	ADP
abr-62	17	32	directors	director	NOUN
abr-62	17	33	independent	independent	ADJ
abr-62	17	34	from	from	ADP
abr-62	17	35	management	management	NOUN
abr-62	17	36	”	"	PUNCT
abr-62	17	37	(	(	PUNCT
abr-62	17	38	klein	klein	PROPN
abr-62	17	39	,	,	PUNCT
abr-62	17	40	2003	2003	NUM
abr-62	17	41	,	,	PUNCT
abr-62	17	42	345	345	NUM
abr-62	17	43	)	)	PUNCT
abr-62	17	44	.	.	PUNCT
abr-62	18	1	in	in	ADP
abr-62	18	2	response	response	NOUN
abr-62	18	3	to	to	ADP
abr-62	18	4	soa	soa	PROPN
abr-62	18	5	,	,	PUNCT
abr-62	18	6	the	the	DET
abr-62	18	7	nyse	nyse	PROPN
abr-62	18	8	added	add	VERB
abr-62	18	9	two	two	NUM
abr-62	18	10	additional	additional	ADJ
abr-62	18	11	rules	rule	NOUN
abr-62	18	12	:	:	PUNCT
abr-62	18	13	audit	audit	NOUN
abr-62	18	14	committee	committee	NOUN
abr-62	18	15	members	member	NOUN
abr-62	18	16	must	must	AUX
abr-62	18	17	(	(	PUNCT
abr-62	18	18	1	1	X
abr-62	18	19	)	)	PUNCT
abr-62	18	20	not	not	PART
abr-62	18	21	have	have	VERB
abr-62	18	22	a	a	DET
abr-62	18	23	material	material	NOUN
abr-62	18	24	relationship	relationship	NOUN
abr-62	18	25	with	with	ADP
abr-62	18	26	the	the	DET
abr-62	18	27	listed	list	VERB
abr-62	18	28	company	company	NOUN
abr-62	18	29	(	(	PUNCT
abr-62	18	30	nyse	nyse	PROPN
abr-62	18	31	,	,	PUNCT
abr-62	18	32	2002a	2002a	NOUN
abr-62	18	33	and	and	CCONJ
abr-62	18	34	b	b	X
abr-62	18	35	)	)	PUNCT
abr-62	18	36	and	and	CCONJ
abr-62	18	37	(	(	PUNCT
abr-62	18	38	2	2	X
abr-62	18	39	)	)	PUNCT
abr-62	18	40	disclose	disclose	VERB
abr-62	18	41	membership	membership	NOUN
abr-62	18	42	on	on	ADP
abr-62	18	43	more	more	ADJ
abr-62	18	44	than	than	ADP
abr-62	18	45	three	three	NUM
abr-62	18	46	audit	audit	NOUN
abr-62	18	47	committees	committee	NOUN
abr-62	18	48	of	of	ADP
abr-62	18	49	public	public	ADJ
abr-62	18	50	companies	company	NOUN
abr-62	18	51	(	(	PUNCT
abr-62	18	52	nyse	nyse	PROPN
abr-62	18	53	,	,	PUNCT
abr-62	18	54	2003a	2003a	NUM
abr-62	18	55	)	)	PUNCT
abr-62	18	56	.	.	PUNCT
abr-62	19	1	yet	yet	ADV
abr-62	19	2	,	,	PUNCT
abr-62	19	3	dezoort	dezoort	PROPN
abr-62	19	4	et	et	PROPN
abr-62	19	5	al	al	PROPN
abr-62	19	6	.	.	PROPN
abr-62	19	7	,	,	PUNCT
abr-62	19	8	(	(	PUNCT
abr-62	19	9	2002	2002	NUM
abr-62	19	10	,	,	PUNCT
abr-62	19	11	66	66	NUM
abr-62	19	12	)	)	PUNCT
abr-62	19	13	asks	ask	VERB
abr-62	19	14	whether	whether	SCONJ
abr-62	19	15	new	new	ADJ
abr-62	19	16	requirements	requirement	NOUN
abr-62	19	17	for	for	ADP
abr-62	19	18	audit	audit	NOUN
abr-62	19	19	committees	committee	NOUN
abr-62	19	20	“	"	PUNCT
abr-62	19	21	result	result	VERB
abr-62	19	22	in	in	ADP
abr-62	19	23	largely	largely	ADV
abr-62	19	24	cosmetic	cosmetic	ADJ
abr-62	19	25	changes	change	NOUN
abr-62	19	26	or	or	CCONJ
abr-62	19	27	whether	whether	SCONJ
abr-62	19	28	they	they	PRON
abr-62	19	29	appear	appear	VERB
abr-62	19	30	to	to	PART
abr-62	19	31	be	be	AUX
abr-62	19	32	associated	associate	VERB
abr-62	19	33	with	with	ADP
abr-62	19	34	increased	increase	VERB
abr-62	19	35	audit	audit	NOUN
abr-62	19	36	committee	committee	NOUN
abr-62	19	37	effectiveness	effectiveness	NOUN
abr-62	19	38	,	,	PUNCT
abr-62	19	39	”	"	PUNCT
abr-62	19	40	and	and	CCONJ
abr-62	19	41	others	other	NOUN
abr-62	19	42	questioned	question	VERB
abr-62	19	43	whether	whether	SCONJ
abr-62	19	44	these	these	PRON
abr-62	19	45	were	be	AUX
abr-62	19	46	related	relate	VERB
abr-62	19	47	to	to	ADP
abr-62	19	48	actions	action	NOUN
abr-62	19	49	that	that	SCONJ
abr-62	19	50	“	"	PUNCT
abr-62	19	51	would	would	AUX
abr-62	19	52	follow	follow	VERB
abr-62	19	53	in	in	ADP
abr-62	19	54	the	the	DET
abr-62	19	55	best	good	ADJ
abr-62	19	56	interests	interest	NOUN
abr-62	19	57	of	of	ADP
abr-62	19	58	the	the	DET
abr-62	19	59	corporation	corporation	NOUN
abr-62	19	60	(	(	PUNCT
abr-62	19	61	klein	klein	PROPN
abr-62	19	62	,	,	PUNCT
abr-62	19	63	2002	2002	NUM
abr-62	19	64	,	,	PUNCT
abr-62	19	65	citing	cite	VERB
abr-62	19	66	nyse	nyse	PROPN
abr-62	19	67	rule	rule	PROPN
abr-62	19	68	303.01[b][3][b	303.01[b][3][b	PROPN
abr-62	19	69	]	]	PUNCT
abr-62	19	70	and	and	CCONJ
abr-62	19	71	nasdaq	nasdaq	PROPN
abr-62	19	72	rule	rule	NOUN
abr-62	19	73	4310[c][26][b][ii	4310[c][26][b][ii	PROPN
abr-62	19	74	]	]	PUNCT
abr-62	19	75	)	)	PUNCT
abr-62	19	76	.	.	PUNCT
abr-62	20	1	recently	recently	ADV
abr-62	20	2	,	,	PUNCT
abr-62	20	3	lawmakers	lawmaker	NOUN
abr-62	20	4	and	and	CCONJ
abr-62	20	5	the	the	DET
abr-62	20	6	sec	sec	PROPN
abr-62	20	7	have	have	AUX
abr-62	20	8	granted	grant	VERB
abr-62	20	9	an	an	DET
abr-62	20	10	exemption	exemption	NOUN
abr-62	20	11	to	to	ADP
abr-62	20	12	smaller	small	ADJ
abr-62	20	13	firms	firm	NOUN
abr-62	20	14	for	for	ADP
abr-62	20	15	one	one	NUM
abr-62	20	16	of	of	ADP
abr-62	20	17	the	the	DET
abr-62	20	18	critical	critical	ADJ
abr-62	20	19	cardwell	cardwell	NOUN
abr-62	20	20	,	,	PUNCT
abr-62	20	21	sennetti	sennetti	NOUN
abr-62	20	22	,	,	PUNCT
abr-62	20	23	and	and	CCONJ
abr-62	20	24	poulson	poulson	NOUN
abr-62	20	25	advances	advance	VERB
abr-62	20	26	in	in	ADP
abr-62	20	27	business	business	NOUN
abr-62	20	28	research	research	NOUN
abr-62	20	29	2011	2011	NUM
abr-62	20	30	,	,	PUNCT
abr-62	20	31	vol	vol	NOUN
abr-62	20	32	.	.	PROPN
abr-62	20	33	2	2	NUM
abr-62	20	34	,	,	PUNCT
abr-62	20	35	no	no	INTJ
abr-62	20	36	.	.	NOUN
abr-62	20	37	1	1	NUM
abr-62	20	38	,	,	PUNCT
abr-62	20	39	179	179	NUM
abr-62	20	40	-	-	SYM
abr-62	20	41	193	193	NUM
abr-62	20	42	180	180	NUM
abr-62	20	43	components	component	NOUN
abr-62	20	44	of	of	ADP
abr-62	20	45	soa	soa	PROPN
abr-62	20	46	,	,	PUNCT
abr-62	20	47	audits	audits	NOUN
abr-62	20	48	of	of	ADP
abr-62	20	49	internal	internal	ADJ
abr-62	20	50	controls	control	NOUN
abr-62	20	51	(	(	PUNCT
abr-62	20	52	orol	orol	NOUN
abr-62	20	53	,	,	PUNCT
abr-62	20	54	2011	2011	NUM
abr-62	20	55	;	;	PUNCT
abr-62	20	56	wild	wild	PROPN
abr-62	20	57	and	and	CCONJ
abr-62	20	58	anderson	anderson	PROPN
abr-62	20	59	,	,	PUNCT
abr-62	20	60	2010	2010	NUM
abr-62	20	61	)	)	PUNCT
abr-62	20	62	,	,	PUNCT
abr-62	20	63	while	while	SCONJ
abr-62	20	64	still	still	ADV
abr-62	20	65	relying	rely	VERB
abr-62	20	66	upon	upon	SCONJ
abr-62	20	67	other	other	ADJ
abr-62	20	68	provisions	provision	NOUN
abr-62	20	69	,	,	PUNCT
abr-62	20	70	such	such	ADJ
abr-62	20	71	as	as	ADP
abr-62	20	72	audit	audit	NOUN
abr-62	20	73	committee	committee	NOUN
abr-62	20	74	independence	independence	NOUN
abr-62	20	75	,	,	PUNCT
abr-62	20	76	to	to	PART
abr-62	20	77	encourage	encourage	VERB
abr-62	20	78	appropriate	appropriate	ADJ
abr-62	20	79	behavior	behavior	NOUN
abr-62	20	80	and	and	CCONJ
abr-62	20	81	maintain	maintain	VERB
abr-62	20	82	investor	investor	NOUN
abr-62	20	83	confidence	confidence	NOUN
abr-62	20	84	(	(	PUNCT
abr-62	20	85	hart	hart	PROPN
abr-62	20	86	2009	2009	NUM
abr-62	20	87	)	)	PUNCT
abr-62	20	88	.	.	PUNCT
abr-62	21	1	gao	gao	PROPN
abr-62	21	2	et	et	PROPN
abr-62	21	3	al	al	PROPN
abr-62	21	4	.	.	PROPN
abr-62	21	5	,	,	PUNCT
abr-62	21	6	(	(	PUNCT
abr-62	21	7	2009	2009	NUM
abr-62	21	8	)	)	PUNCT
abr-62	21	9	find	find	VERB
abr-62	21	10	that	that	SCONJ
abr-62	21	11	corporate	corporate	ADJ
abr-62	21	12	governance	governance	NOUN
abr-62	21	13	in	in	ADP
abr-62	21	14	the	the	DET
abr-62	21	15	exempt	exempt	ADJ
abr-62	21	16	firms	firm	NOUN
abr-62	21	17	appears	appear	VERB
abr-62	21	18	to	to	PART
abr-62	21	19	exceed	exceed	VERB
abr-62	21	20	that	that	PRON
abr-62	21	21	of	of	ADP
abr-62	21	22	nonexempt	nonexempt	ADJ
abr-62	21	23	firms	firm	NOUN
abr-62	21	24	,	,	PUNCT
abr-62	21	25	which	which	PRON
abr-62	21	26	supports	support	VERB
abr-62	21	27	the	the	DET
abr-62	21	28	proposition	proposition	NOUN
abr-62	21	29	that	that	SCONJ
abr-62	21	30	,	,	PUNCT
abr-62	21	31	in	in	ADP
abr-62	21	32	certain	certain	ADJ
abr-62	21	33	cases	case	NOUN
abr-62	21	34	,	,	PUNCT
abr-62	21	35	management	management	NOUN
abr-62	21	36	-	-	PUNCT
abr-62	21	37	owners	owner	NOUN
abr-62	21	38	may	may	AUX
abr-62	21	39	in	in	ADP
abr-62	21	40	fact	fact	NOUN
abr-62	21	41	do	do	VERB
abr-62	21	42	the	the	DET
abr-62	21	43	right	right	ADJ
abr-62	21	44	thing	thing	NOUN
abr-62	21	45	when	when	SCONJ
abr-62	21	46	government	government	NOUN
abr-62	21	47	regulations	regulation	NOUN
abr-62	21	48	are	be	AUX
abr-62	21	49	not	not	PART
abr-62	21	50	in	in	ADP
abr-62	21	51	place	place	NOUN
abr-62	21	52	.	.	PUNCT
abr-62	22	1	to	to	ADP
abr-62	22	2	date	date	NOUN
abr-62	22	3	,	,	PUNCT
abr-62	22	4	the	the	DET
abr-62	22	5	research	research	NOUN
abr-62	22	6	on	on	ADP
abr-62	22	7	the	the	DET
abr-62	22	8	soa	soa	NOUN
abr-62	22	9	’s	’s	PART
abr-62	22	10	appearance	appearance	NOUN
abr-62	22	11	-	-	PUNCT
abr-62	22	12	of	of	ADP
abr-62	22	13	-	-	PUNCT
abr-62	22	14	independence	independence	NOUN
abr-62	22	15	guide	guide	NOUN
abr-62	22	16	seems	seem	VERB
abr-62	22	17	to	to	PART
abr-62	22	18	correlate	correlate	VERB
abr-62	22	19	with	with	ADP
abr-62	22	20	stronger	strong	ADJ
abr-62	22	21	financial	financial	ADJ
abr-62	22	22	controls	control	NOUN
abr-62	22	23	.	.	PUNCT
abr-62	23	1	committees	committee	NOUN
abr-62	23	2	following	follow	VERB
abr-62	23	3	the	the	DET
abr-62	23	4	soa	soa	NOUN
abr-62	23	5	are	be	AUX
abr-62	23	6	less	less	ADV
abr-62	23	7	associated	associated	ADJ
abr-62	23	8	(	(	PUNCT
abr-62	23	9	1	1	NUM
abr-62	23	10	)	)	PUNCT
abr-62	23	11	with	with	ADP
abr-62	23	12	fraudulent	fraudulent	ADJ
abr-62	23	13	activities	activity	NOUN
abr-62	23	14	(	(	PUNCT
abr-62	23	15	abbott	abbott	PROPN
abr-62	23	16	et	et	PROPN
abr-62	23	17	al	al	PROPN
abr-62	23	18	.	.	PROPN
abr-62	23	19	,	,	PUNCT
abr-62	23	20	2004	2004	NUM
abr-62	23	21	;	;	PUNCT
abr-62	23	22	abbott	abbott	PROPN
abr-62	23	23	et	et	PROPN
abr-62	23	24	al	al	PROPN
abr-62	23	25	.	.	PROPN
abr-62	23	26	,	,	PUNCT
abr-62	23	27	2000	2000	NUM
abr-62	23	28	;	;	PUNCT
abr-62	23	29	beasley	beasley	PROPN
abr-62	23	30	et	et	PROPN
abr-62	23	31	al	al	PROPN
abr-62	23	32	.	.	PROPN
abr-62	23	33	,	,	PUNCT
abr-62	23	34	2000	2000	NUM
abr-62	23	35	)	)	PUNCT
abr-62	23	36	and	and	CCONJ
abr-62	23	37	(	(	PUNCT
abr-62	23	38	2	2	X
abr-62	23	39	)	)	PUNCT
abr-62	23	40	with	with	ADP
abr-62	23	41	financial	financial	ADJ
abr-62	23	42	restatements	restatement	NOUN
abr-62	23	43	(	(	PUNCT
abr-62	23	44	abbott	abbott	PROPN
abr-62	23	45	et	et	PROPN
abr-62	23	46	al	al	PROPN
abr-62	23	47	.	.	PROPN
abr-62	23	48	,	,	PUNCT
abr-62	23	49	2004	2004	NUM
abr-62	23	50	)	)	PUNCT
abr-62	23	51	,	,	PUNCT
abr-62	23	52	but	but	CCONJ
abr-62	23	53	more	more	ADV
abr-62	23	54	associated	associate	VERB
abr-62	23	55	with	with	ADP
abr-62	23	56	stressed	stress	VERB
abr-62	23	57	corporations	corporation	NOUN
abr-62	23	58	who	who	PRON
abr-62	23	59	receive	receive	VERB
abr-62	23	60	going	go	VERB
abr-62	23	61	-	-	PUNCT
abr-62	23	62	concern	concern	NOUN
abr-62	23	63	opinions	opinion	NOUN
abr-62	23	64	(	(	PUNCT
abr-62	23	65	carcello	carcello	PROPN
abr-62	23	66	and	and	CCONJ
abr-62	23	67	neal	neal	PROPN
abr-62	23	68	,	,	PUNCT
abr-62	23	69	2000	2000	NUM
abr-62	23	70	and	and	CCONJ
abr-62	23	71	2003	2003	NUM
abr-62	23	72	)	)	PUNCT
abr-62	23	73	,	,	PUNCT
abr-62	23	74	a	a	DET
abr-62	23	75	measure	measure	NOUN
abr-62	23	76	of	of	ADP
abr-62	23	77	committee	committee	NOUN
abr-62	23	78	effectiveness	effectiveness	NOUN
abr-62	23	79	.	.	PUNCT
abr-62	24	1	chien	chien	PROPN
abr-62	24	2	et	et	PROPN
abr-62	24	3	al	al	PROPN
abr-62	24	4	.	.	PROPN
abr-62	24	5	,	,	PUNCT
abr-62	24	6	(	(	PUNCT
abr-62	24	7	2010	2010	NUM
abr-62	24	8	)	)	PUNCT
abr-62	24	9	find	find	VERB
abr-62	24	10	independence	independence	NOUN
abr-62	24	11	related	relate	VERB
abr-62	24	12	to	to	ADP
abr-62	24	13	reduced	reduce	VERB
abr-62	24	14	frequency	frequency	NOUN
abr-62	24	15	of	of	ADP
abr-62	24	16	control	control	NOUN
abr-62	24	17	problems	problem	NOUN
abr-62	24	18	and	and	CCONJ
abr-62	24	19	reduced	reduce	VERB
abr-62	24	20	financial	financial	ADJ
abr-62	24	21	stress	stress	NOUN
abr-62	24	22	for	for	ADP
abr-62	24	23	the	the	DET
abr-62	24	24	largest	large	ADJ
abr-62	24	25	government	government	NOUN
abr-62	24	26	funded	fund	VERB
abr-62	24	27	public	public	ADJ
abr-62	24	28	hospitals	hospital	NOUN
abr-62	24	29	.	.	PUNCT
abr-62	25	1	yet	yet	ADV
abr-62	25	2	et	et	PROPN
abr-62	25	3	al	al	PROPN
abr-62	25	4	.	.	PROPN
abr-62	25	5	,	,	PUNCT
abr-62	25	6	(	(	PUNCT
abr-62	25	7	2006	2006	NUM
abr-62	25	8	)	)	PUNCT
abr-62	25	9	find	find	VERB
abr-62	25	10	hospital	hospital	NOUN
abr-62	25	11	audit	audit	NOUN
abr-62	25	12	committee	committee	NOUN
abr-62	25	13	independence	independence	NOUN
abr-62	25	14	may	may	AUX
abr-62	25	15	not	not	PART
abr-62	25	16	limit	limit	VERB
abr-62	25	17	control	control	NOUN
abr-62	25	18	issues	issue	NOUN
abr-62	25	19	for	for	ADP
abr-62	25	20	those	those	DET
abr-62	25	21	hospitals	hospital	NOUN
abr-62	25	22	without	without	ADP
abr-62	25	23	government	government	NOUN
abr-62	25	24	funding	funding	NOUN
abr-62	25	25	.	.	PUNCT
abr-62	26	1	therefore	therefore	ADV
abr-62	26	2	,	,	PUNCT
abr-62	26	3	some	some	PRON
abr-62	26	4	of	of	ADP
abr-62	26	5	these	these	DET
abr-62	26	6	results	result	NOUN
abr-62	26	7	may	may	AUX
abr-62	26	8	be	be	AUX
abr-62	26	9	fundingor	fundingor	VERB
abr-62	26	10	industry	industry	NOUN
abr-62	26	11	-	-	PUNCT
abr-62	26	12	related	relate	VERB
abr-62	26	13	,	,	PUNCT
abr-62	26	14	as	as	SCONJ
abr-62	26	15	suggested	suggest	VERB
abr-62	26	16	by	by	ADP
abr-62	26	17	carcello	carcello	PROPN
abr-62	26	18	and	and	CCONJ
abr-62	26	19	neal	neal	PROPN
abr-62	26	20	(	(	PUNCT
abr-62	26	21	2000	2000	NUM
abr-62	26	22	,	,	PUNCT
abr-62	26	23	460	460	NUM
abr-62	26	24	)	)	PUNCT
abr-62	26	25	.	.	PUNCT
abr-62	27	1	carcello	carcello	PROPN
abr-62	27	2	and	and	CCONJ
abr-62	27	3	neal	neal	PROPN
abr-62	27	4	(	(	PUNCT
abr-62	27	5	2000	2000	NUM
abr-62	27	6	)	)	PUNCT
abr-62	27	7	and	and	CCONJ
abr-62	27	8	beasley	beasley	PROPN
abr-62	27	9	et	et	PROPN
abr-62	27	10	al	al	PROPN
abr-62	27	11	.	.	PROPN
abr-62	27	12	,	,	PUNCT
abr-62	27	13	(	(	PUNCT
abr-62	27	14	2000	2000	NUM
abr-62	27	15	)	)	PUNCT
abr-62	27	16	consider	consider	VERB
abr-62	27	17	only	only	ADV
abr-62	27	18	a	a	DET
abr-62	27	19	few	few	ADJ
abr-62	27	20	industries	industry	NOUN
abr-62	27	21	.	.	PUNCT
abr-62	28	1	this	this	DET
abr-62	28	2	paper	paper	NOUN
abr-62	28	3	re	re	NOUN
abr-62	28	4	-	-	NOUN
abr-62	28	5	examines	examine	VERB
abr-62	28	6	this	this	DET
abr-62	28	7	question	question	NOUN
abr-62	28	8	:	:	PUNCT
abr-62	28	9	in	in	ADP
abr-62	28	10	what	what	DET
abr-62	28	11	way	way	NOUN
abr-62	28	12	does	do	AUX
abr-62	28	13	appearance	appearance	NOUN
abr-62	28	14	-	-	PUNCT
abr-62	28	15	of	of	ADP
abr-62	28	16	-	-	PUNCT
abr-62	28	17	independence	independence	NOUN
abr-62	28	18	characteristic	characteristic	NOUN
abr-62	28	19	relate	relate	VERB
abr-62	28	20	to	to	ADP
abr-62	28	21	effective	effective	ADJ
abr-62	28	22	independence	independence	NOUN
abr-62	28	23	?	?	PUNCT
abr-62	29	1	we	we	PRON
abr-62	29	2	define	define	VERB
abr-62	29	3	effective	effective	ADJ
abr-62	29	4	independence	independence	NOUN
abr-62	29	5	in	in	ADP
abr-62	29	6	two	two	NUM
abr-62	29	7	ways	way	NOUN
abr-62	29	8	:	:	PUNCT
abr-62	29	9	(	(	PUNCT
abr-62	29	10	1	1	X
abr-62	29	11	)	)	PUNCT
abr-62	29	12	does	do	AUX
abr-62	29	13	audit	audit	NOUN
abr-62	29	14	committee	committee	NOUN
abr-62	29	15	support	support	VERB
abr-62	29	16	the	the	DET
abr-62	29	17	auditor	auditor	NOUN
abr-62	29	18	’s	’s	PART
abr-62	29	19	going	go	VERB
abr-62	29	20	-	-	PUNCT
abr-62	29	21	concern	concern	NOUN
abr-62	29	22	opinion	opinion	NOUN
abr-62	29	23	,	,	PUNCT
abr-62	29	24	as	as	SCONJ
abr-62	29	25	asked	ask	VERB
abr-62	29	26	by	by	ADP
abr-62	29	27	carcello	carcello	PROPN
abr-62	29	28	and	and	CCONJ
abr-62	29	29	neal	neal	PROPN
abr-62	29	30	,	,	PUNCT
abr-62	29	31	(	(	PUNCT
abr-62	29	32	2000	2000	NUM
abr-62	29	33	;	;	PUNCT
abr-62	29	34	2003	2003	NUM
abr-62	29	35	)	)	PUNCT
abr-62	29	36	and	and	CCONJ
abr-62	29	37	abbott	abbott	PROPN
abr-62	29	38	et	et	PROPN
abr-62	29	39	al	al	PROPN
abr-62	29	40	.	.	PROPN
abr-62	30	1	(	(	PUNCT
abr-62	30	2	2003	2003	NUM
abr-62	30	3	)	)	PUNCT
abr-62	30	4	and	and	CCONJ
abr-62	30	5	(	(	PUNCT
abr-62	30	6	2	2	X
abr-62	30	7	)	)	PUNCT
abr-62	30	8	does	do	AUX
abr-62	30	9	audit	audit	NOUN
abr-62	30	10	committee	committee	NOUN
abr-62	30	11	support	support	NOUN
abr-62	30	12	filing	filing	NOUN
abr-62	30	13	for	for	ADP
abr-62	30	14	bankruptcy	bankruptcy	NOUN
abr-62	30	15	protection	protection	NOUN
abr-62	30	16	(	(	PUNCT
abr-62	30	17	morgenson	morgenson	NOUN
abr-62	30	18	,	,	PUNCT
abr-62	30	19	2006	2006	NUM
abr-62	30	20	)	)	PUNCT
abr-62	30	21	.	.	PUNCT
abr-62	31	1	[	[	X
abr-62	31	2	the	the	DET
abr-62	31	3	latter	latter	ADJ
abr-62	31	4	is	be	AUX
abr-62	31	5	more	more	ADV
abr-62	31	6	indicative	indicative	ADJ
abr-62	31	7	of	of	ADP
abr-62	31	8	the	the	DET
abr-62	31	9	broader	broad	ADJ
abr-62	31	10	,	,	PUNCT
abr-62	31	11	corporate	corporate	ADJ
abr-62	31	12	board	board	NOUN
abr-62	31	13	effectiveness	effectiveness	NOUN
abr-62	31	14	(	(	PUNCT
abr-62	31	15	mckeown	mckeown	PROPN
abr-62	31	16	et	et	PROPN
abr-62	31	17	al	al	PROPN
abr-62	31	18	.	.	PROPN
abr-62	31	19	,	,	PUNCT
abr-62	31	20	1991	1991	NUM
abr-62	31	21	;	;	PUNCT
abr-62	31	22	mutchler	mutchler	NOUN
abr-62	31	23	et	et	PROPN
abr-62	31	24	al	al	PROPN
abr-62	31	25	.	.	PROPN
abr-62	31	26	,1997	,1997	PUNCT
abr-62	31	27	)	)	PUNCT
abr-62	31	28	]	]	PUNCT
abr-62	31	29	.	.	PUNCT
abr-62	32	1	we	we	PRON
abr-62	32	2	examine	examine	VERB
abr-62	32	3	seventy	seventy	NUM
abr-62	32	4	-	-	PUNCT
abr-62	32	5	four	four	NUM
abr-62	32	6	stressed	stress	VERB
abr-62	32	7	textile	textile	NOUN
abr-62	32	8	-	-	PUNCT
abr-62	32	9	related	relate	VERB
abr-62	32	10	companies	company	NOUN
abr-62	32	11	from	from	ADP
abr-62	32	12	2000	2000	NUM
abr-62	32	13	-	-	SYM
abr-62	32	14	2001	2001	NUM
abr-62	32	15	that	that	PRON
abr-62	32	16	were	be	AUX
abr-62	32	17	under	under	ADP
abr-62	32	18	the	the	DET
abr-62	32	19	brc	brc	PROPN
abr-62	32	20	audit	audit	NOUN
abr-62	32	21	committee	committee	NOUN
abr-62	32	22	rules	rule	NOUN
abr-62	32	23	prior	prior	ADV
abr-62	32	24	to	to	ADP
abr-62	32	25	the	the	DET
abr-62	32	26	passage	passage	NOUN
abr-62	32	27	of	of	ADP
abr-62	32	28	soa	soa	PROPN
abr-62	32	29	.	.	PUNCT
abr-62	33	1	we	we	PRON
abr-62	33	2	find	find	VERB
abr-62	33	3	these	these	DET
abr-62	33	4	companies	company	NOUN
abr-62	33	5	increased	increase	VERB
abr-62	33	6	their	their	PRON
abr-62	33	7	level	level	NOUN
abr-62	33	8	of	of	ADP
abr-62	33	9	soa	soa	PROPN
abr-62	33	10	appearance	appearance	NOUN
abr-62	33	11	characteristics	characteristic	NOUN
abr-62	33	12	from	from	ADP
abr-62	33	13	2000	2000	NUM
abr-62	33	14	to	to	ADP
abr-62	33	15	2001	2001	NUM
abr-62	33	16	,	,	PUNCT
abr-62	33	17	but	but	CCONJ
abr-62	33	18	these	these	DET
abr-62	33	19	increases	increase	NOUN
abr-62	33	20	do	do	AUX
abr-62	33	21	not	not	PART
abr-62	33	22	correlate	correlate	VERB
abr-62	33	23	with	with	ADP
abr-62	33	24	corresponding	correspond	VERB
abr-62	33	25	measures	measure	NOUN
abr-62	33	26	of	of	ADP
abr-62	33	27	effective	effective	ADJ
abr-62	33	28	independence	independence	NOUN
abr-62	33	29	.	.	PUNCT
abr-62	34	1	instead	instead	ADV
abr-62	34	2	,	,	PUNCT
abr-62	34	3	violations	violation	NOUN
abr-62	34	4	of	of	ADP
abr-62	34	5	what	what	PRON
abr-62	34	6	would	would	AUX
abr-62	34	7	have	have	AUX
abr-62	34	8	been	be	AUX
abr-62	34	9	soa	soa	PROPN
abr-62	34	10	rules	rule	NOUN
abr-62	34	11	seem	seem	VERB
abr-62	34	12	more	more	ADV
abr-62	34	13	agreeable	agreeable	ADJ
abr-62	34	14	to	to	ADP
abr-62	34	15	the	the	DET
abr-62	34	16	effective	effective	ADJ
abr-62	34	17	measures	measure	NOUN
abr-62	34	18	of	of	ADP
abr-62	34	19	independence	independence	NOUN
abr-62	34	20	.	.	PUNCT
abr-62	35	1	these	these	DET
abr-62	35	2	results	result	NOUN
abr-62	35	3	add	add	VERB
abr-62	35	4	some	some	DET
abr-62	35	5	evidence	evidence	NOUN
abr-62	35	6	,	,	PUNCT
abr-62	35	7	if	if	SCONJ
abr-62	35	8	only	only	ADV
abr-62	35	9	partial	partial	ADJ
abr-62	35	10	,	,	PUNCT
abr-62	35	11	to	to	ADP
abr-62	35	12	whether	whether	SCONJ
abr-62	35	13	the	the	DET
abr-62	35	14	appearance	appearance	NOUN
abr-62	35	15	of	of	ADP
abr-62	35	16	soa	soa	PROPN
abr-62	35	17	characteristics	characteristic	NOUN
abr-62	35	18	implies	imply	VERB
abr-62	35	19	effective	effective	ADJ
abr-62	35	20	independence	independence	NOUN
abr-62	35	21	and	and	CCONJ
abr-62	35	22	whether	whether	SCONJ
abr-62	35	23	such	such	ADJ
abr-62	35	24	can	can	AUX
abr-62	35	25	be	be	AUX
abr-62	35	26	measured	measure	VERB
abr-62	35	27	by	by	ADP
abr-62	35	28	the	the	DET
abr-62	35	29	issuance	issuance	NOUN
abr-62	35	30	of	of	ADP
abr-62	35	31	a	a	DET
abr-62	35	32	modified	modify	VERB
abr-62	35	33	audit	audit	NOUN
abr-62	35	34	opinion	opinion	NOUN
abr-62	35	35	for	for	ADP
abr-62	35	36	a	a	DET
abr-62	35	37	stressed	stressed	ADJ
abr-62	35	38	company	company	NOUN
abr-62	35	39	(	(	PUNCT
abr-62	35	40	carcello	carcello	PROPN
abr-62	35	41	and	and	CCONJ
abr-62	35	42	neal	neal	PROPN
abr-62	35	43	,	,	PUNCT
abr-62	35	44	2000	2000	NUM
abr-62	35	45	,	,	PUNCT
abr-62	35	46	2003	2003	NUM
abr-62	35	47	;	;	PUNCT
abr-62	35	48	audit	audit	PROPN
abr-62	35	49	committee	committee	PROPN
abr-62	35	50	institute	institute	PROPN
abr-62	35	51	,	,	PUNCT
abr-62	35	52	2004	2004	NUM
abr-62	35	53	)	)	PUNCT
abr-62	35	54	.	.	PUNCT
abr-62	36	1	this	this	DET
abr-62	36	2	research	research	NOUN
abr-62	36	3	may	may	AUX
abr-62	36	4	explain	explain	VERB
abr-62	36	5	why	why	SCONJ
abr-62	36	6	geiger	geiger	PROPN
abr-62	36	7	and	and	CCONJ
abr-62	36	8	rama	rama	PROPN
abr-62	36	9	(	(	PUNCT
abr-62	36	10	2003	2003	NUM
abr-62	36	11	)	)	PUNCT
abr-62	36	12	and	and	CCONJ
abr-62	36	13	abbott	abbott	PROPN
abr-62	36	14	et	et	PROPN
abr-62	36	15	al	al	PROPN
abr-62	36	16	.	.	PROPN
abr-62	36	17	,	,	PUNCT
abr-62	36	18	(	(	PUNCT
abr-62	36	19	2003	2003	NUM
abr-62	36	20	)	)	PUNCT
abr-62	36	21	do	do	AUX
abr-62	36	22	not	not	PART
abr-62	36	23	find	find	VERB
abr-62	36	24	strong	strong	ADJ
abr-62	36	25	support	support	NOUN
abr-62	36	26	for	for	ADP
abr-62	36	27	the	the	DET
abr-62	36	28	appearance	appearance	NOUN
abr-62	36	29	characteristics	characteristic	NOUN
abr-62	36	30	.	.	PUNCT
abr-62	37	1	finally	finally	ADV
abr-62	37	2	,	,	PUNCT
abr-62	37	3	these	these	DET
abr-62	37	4	results	result	NOUN
abr-62	37	5	also	also	ADV
abr-62	37	6	confirm	confirm	VERB
abr-62	37	7	the	the	DET
abr-62	37	8	suspicion	suspicion	NOUN
abr-62	37	9	that	that	SCONJ
abr-62	37	10	the	the	DET
abr-62	37	11	effectiveness	effectiveness	NOUN
abr-62	37	12	of	of	ADP
abr-62	37	13	appearance	appearance	NOUN
abr-62	37	14	characteristics	characteristic	NOUN
abr-62	37	15	is	be	AUX
abr-62	37	16	industry	industry	NOUN
abr-62	37	17	-	-	PUNCT
abr-62	37	18	dependent	dependent	ADJ
abr-62	37	19	(	(	PUNCT
abr-62	37	20	carcello	carcello	PROPN
abr-62	37	21	and	and	CCONJ
abr-62	37	22	neal	neal	PROPN
abr-62	37	23	,	,	PUNCT
abr-62	37	24	2000	2000	NUM
abr-62	37	25	,	,	PUNCT
abr-62	37	26	460	460	NUM
abr-62	37	27	)	)	PUNCT
abr-62	37	28	.	.	PUNCT
abr-62	38	1	the	the	DET
abr-62	38	2	remainder	remainder	NOUN
abr-62	38	3	of	of	ADP
abr-62	38	4	this	this	DET
abr-62	38	5	paper	paper	NOUN
abr-62	38	6	is	be	AUX
abr-62	38	7	organized	organize	VERB
abr-62	38	8	as	as	SCONJ
abr-62	38	9	follows	follow	VERB
abr-62	38	10	.	.	PUNCT
abr-62	39	1	section	section	PROPN
abr-62	39	2	ii	ii	PROPN
abr-62	39	3	states	state	VERB
abr-62	39	4	the	the	DET
abr-62	39	5	research	research	NOUN
abr-62	39	6	hypothesis	hypothesis	NOUN
abr-62	39	7	and	and	CCONJ
abr-62	39	8	reviews	review	VERB
abr-62	39	9	the	the	DET
abr-62	39	10	generally	generally	ADV
abr-62	39	11	accepted	accept	VERB
abr-62	39	12	audit	audit	NOUN
abr-62	39	13	committee	committee	NOUN
abr-62	39	14	characteristics	characteristic	NOUN
abr-62	39	15	of	of	ADP
abr-62	39	16	independence	independence	NOUN
abr-62	39	17	.	.	PUNCT
abr-62	40	1	section	section	NOUN
abr-62	40	2	iii	iii	PROPN
abr-62	40	3	describes	describe	VERB
abr-62	40	4	the	the	DET
abr-62	40	5	application	application	NOUN
abr-62	40	6	of	of	ADP
abr-62	40	7	these	these	DET
abr-62	40	8	characteristics	characteristic	NOUN
abr-62	40	9	to	to	ADP
abr-62	40	10	the	the	DET
abr-62	40	11	particularly	particularly	ADV
abr-62	40	12	financially	financially	ADV
abr-62	40	13	stressed	stress	VERB
abr-62	40	14	textile	textile	NOUN
abr-62	40	15	industry	industry	NOUN
abr-62	40	16	.	.	PUNCT
abr-62	41	1	section	section	NOUN
abr-62	41	2	iv	iv	NUM
abr-62	41	3	describes	describe	VERB
abr-62	41	4	the	the	DET
abr-62	41	5	research	research	NOUN
abr-62	41	6	design	design	NOUN
abr-62	41	7	and	and	CCONJ
abr-62	41	8	section	section	NOUN
abr-62	41	9	v	v	ADP
abr-62	41	10	its	its	PRON
abr-62	41	11	results	result	NOUN
abr-62	41	12	.	.	PUNCT
abr-62	42	1	finally	finally	ADV
abr-62	42	2	,	,	PUNCT
abr-62	42	3	in	in	ADP
abr-62	42	4	section	section	NOUN
abr-62	42	5	vi	vi	PROPN
abr-62	42	6	,	,	PUNCT
abr-62	42	7	the	the	DET
abr-62	42	8	conclusions	conclusion	NOUN
abr-62	42	9	are	be	AUX
abr-62	42	10	drawn	draw	VERB
abr-62	42	11	.	.	PUNCT
abr-62	43	1	audit	audit	NOUN
abr-62	43	2	committee	committee	NOUN
abr-62	43	3	independence	independence	NOUN
abr-62	43	4	variables	variable	VERB
abr-62	43	5	:	:	PUNCT
abr-62	43	6	measures	measure	NOUN
abr-62	43	7	of	of	ADP
abr-62	43	8	appearance	appearance	NOUN
abr-62	43	9	and	and	CCONJ
abr-62	43	10	of	of	ADP
abr-62	43	11	effectiveness	effectiveness	NOUN
abr-62	43	12	hypothesis	hypothesis	NOUN
abr-62	43	13	readers	reader	NOUN
abr-62	43	14	of	of	ADP
abr-62	43	15	the	the	DET
abr-62	43	16	soa	soa	NOUN
abr-62	43	17	would	would	AUX
abr-62	43	18	hypothesize	hypothesize	VERB
abr-62	43	19	that	that	PRON
abr-62	43	20	appearance	appearance	NOUN
abr-62	43	21	characteristics	characteristic	NOUN
abr-62	43	22	should	should	AUX
abr-62	43	23	predict	predict	VERB
abr-62	43	24	accepted	accept	VERB
abr-62	43	25	measures	measure	NOUN
abr-62	43	26	of	of	ADP
abr-62	43	27	effective	effective	ADJ
abr-62	43	28	independence	independence	NOUN
abr-62	43	29	for	for	ADP
abr-62	43	30	audit	audit	NOUN
abr-62	43	31	committees	committee	NOUN
abr-62	43	32	,	,	PUNCT
abr-62	43	33	consistent	consistent	ADJ
abr-62	43	34	with	with	ADP
abr-62	43	35	previous	previous	ADJ
abr-62	43	36	research	research	NOUN
abr-62	43	37	:	:	PUNCT
abr-62	43	38	h	h	NOUN
abr-62	43	39	:	:	PUNCT
abr-62	43	40	effective	effective	ADJ
abr-62	43	41	measures	measure	NOUN
abr-62	43	42	of	of	ADP
abr-62	43	43	audit	audit	NOUN
abr-62	43	44	committee	committee	NOUN
abr-62	43	45	independence	independence	NOUN
abr-62	43	46	increase	increase	VERB
abr-62	43	47	with	with	ADP
abr-62	43	48	appearance	appearance	NOUN
abr-62	43	49	measures	measure	NOUN
abr-62	43	50	.	.	PUNCT
abr-62	44	1	we	we	PRON
abr-62	44	2	begin	begin	VERB
abr-62	44	3	with	with	ADP
abr-62	44	4	accepted	accepted	ADJ
abr-62	44	5	definitions	definition	NOUN
abr-62	44	6	.	.	PUNCT
abr-62	45	1	to	to	PART
abr-62	45	2	be	be	AUX
abr-62	45	3	considered	consider	VERB
abr-62	45	4	“	"	PUNCT
abr-62	45	5	appearing	appear	VERB
abr-62	45	6	”	"	PUNCT
abr-62	45	7	independent	independent	ADJ
abr-62	45	8	prior	prior	ADV
abr-62	45	9	to	to	ADP
abr-62	45	10	soa	soa	PROPN
abr-62	45	11	,	,	PUNCT
abr-62	45	12	an	an	DET
abr-62	45	13	audit	audit	NOUN
abr-62	45	14	committee	committee	NOUN
abr-62	45	15	member	member	NOUN
abr-62	45	16	should	should	AUX
abr-62	45	17	not	not	PART
abr-62	45	18	:	:	PUNCT
abr-62	45	19	1	1	X
abr-62	45	20	)	)	PUNCT
abr-62	45	21	be	be	AUX
abr-62	45	22	a	a	DET
abr-62	45	23	current	current	ADJ
abr-62	45	24	employee	employee	NOUN
abr-62	45	25	or	or	CCONJ
abr-62	45	26	have	have	AUX
abr-62	45	27	been	be	AUX
abr-62	45	28	one	one	NUM
abr-62	45	29	within	within	ADP
abr-62	45	30	the	the	DET
abr-62	45	31	previous	previous	ADJ
abr-62	45	32	three	three	NUM
abr-62	45	33	years	year	NOUN
abr-62	45	34	,	,	PUNCT
abr-62	45	35	2	2	X
abr-62	45	36	)	)	PUNCT
abr-62	45	37	be	be	AUX
abr-62	45	38	an	an	DET
abr-62	45	39	officer	officer	NOUN
abr-62	45	40	of	of	ADP
abr-62	45	41	another	another	DET
abr-62	45	42	company	company	NOUN
abr-62	45	43	where	where	SCONJ
abr-62	45	44	one	one	NUM
abr-62	45	45	of	of	ADP
abr-62	45	46	this	this	DET
abr-62	45	47	company	company	NOUN
abr-62	45	48	’s	’s	PART
abr-62	45	49	management	management	NOUN
abr-62	45	50	serves	serve	VERB
abr-62	45	51	on	on	ADP
abr-62	45	52	the	the	DET
abr-62	45	53	committee	committee	NOUN
abr-62	45	54	member	member	NOUN
abr-62	45	55	’s	’s	PART
abr-62	45	56	home	home	PROPN
abr-62	45	57	company	company	PROPN
abr-62	45	58	compensation	compensation	PROPN
abr-62	45	59	committee	committee	NOUN
abr-62	45	60	(	(	PUNCT
abr-62	45	61	interlocking	interlock	VERB
abr-62	45	62	directorships	directorship	NOUN
abr-62	45	63	)	)	PUNCT
abr-62	45	64	,	,	PUNCT
abr-62	45	65	3	3	X
abr-62	45	66	)	)	PUNCT
abr-62	45	67	have	have	VERB
abr-62	45	68	a	a	DET
abr-62	45	69	business	business	NOUN
abr-62	45	70	relationship	relationship	NOUN
abr-62	45	71	,	,	PUNCT
abr-62	45	72	such	such	ADJ
abr-62	45	73	as	as	ADP
abr-62	45	74	the	the	DET
abr-62	45	75	company	company	NOUN
abr-62	45	76	’s	’s	PART
abr-62	45	77	banker	banker	NOUN
abr-62	45	78	,	,	PUNCT
abr-62	45	79	accountant	accountant	NOUN
abr-62	45	80	,	,	PUNCT
abr-62	45	81	or	or	CCONJ
abr-62	45	82	consultant	consultant	NOUN
abr-62	45	83	,	,	PUNCT
abr-62	45	84	directly	directly	ADV
abr-62	45	85	receiving	receive	VERB
abr-62	45	86	non	non	ADJ
abr-62	45	87	-	-	ADJ
abr-62	45	88	director	director	ADJ
abr-62	45	89	fees	fee	NOUN
abr-62	45	90	,	,	PUNCT
abr-62	45	91	and	and	CCONJ
abr-62	45	92	4	4	X
abr-62	45	93	)	)	PUNCT
abr-62	45	94	be	be	AUX
abr-62	45	95	an	an	DET
abr-62	45	96	immediate	immediate	ADJ
abr-62	45	97	relative	relative	NOUN
abr-62	45	98	of	of	ADP
abr-62	45	99	an	an	DET
abr-62	45	100	executive	executive	ADJ
abr-62	45	101	officer	officer	NOUN
abr-62	45	102	of	of	ADP
abr-62	45	103	the	the	DET
abr-62	45	104	company	company	NOUN
abr-62	45	105	or	or	CCONJ
abr-62	45	106	an	an	DET
abr-62	45	107	affiliate	affiliate	NOUN
abr-62	45	108	.	.	PUNCT
abr-62	46	1	cardwell	cardwell	PROPN
abr-62	46	2	,	,	PUNCT
abr-62	46	3	sennetti	sennetti	NOUN
abr-62	46	4	,	,	PUNCT
abr-62	46	5	and	and	CCONJ
abr-62	46	6	poulson	poulson	NOUN
abr-62	46	7	advances	advance	VERB
abr-62	46	8	in	in	ADP
abr-62	46	9	business	business	NOUN
abr-62	46	10	research	research	NOUN
abr-62	46	11	2011	2011	NUM
abr-62	46	12	,	,	PUNCT
abr-62	46	13	vol	vol	NOUN
abr-62	46	14	.	.	PROPN
abr-62	46	15	2	2	NUM
abr-62	46	16	,	,	PUNCT
abr-62	46	17	no	no	INTJ
abr-62	46	18	.	.	NOUN
abr-62	46	19	1	1	NUM
abr-62	46	20	,	,	PUNCT
abr-62	46	21	179	179	NUM
abr-62	46	22	-	-	SYM
abr-62	46	23	193	193	NUM
abr-62	46	24	181	181	NUM
abr-62	46	25	the	the	DET
abr-62	46	26	soa	soa	NOUN
abr-62	46	27	expands	expand	VERB
abr-62	46	28	these	these	DET
abr-62	46	29	requirements	requirement	NOUN
abr-62	46	30	(	(	PUNCT
abr-62	46	31	see	see	VERB
abr-62	46	32	table	table	NOUN
abr-62	46	33	1	1	NUM
abr-62	46	34	)	)	PUNCT
abr-62	46	35	.	.	PUNCT
abr-62	47	1	first	first	ADV
abr-62	47	2	,	,	PUNCT
abr-62	47	3	soa	soa	PROPN
abr-62	47	4	,	,	PUNCT
abr-62	47	5	requires	require	VERB
abr-62	47	6	that	that	SCONJ
abr-62	47	7	all	all	DET
abr-62	47	8	audit	audit	NOUN
abr-62	47	9	committee	committee	NOUN
abr-62	47	10	members	member	NOUN
abr-62	47	11	appear	appear	VERB
abr-62	47	12	to	to	PART
abr-62	47	13	be	be	AUX
abr-62	47	14	independent	independent	ADJ
abr-62	47	15	(	(	PUNCT
abr-62	47	16	by	by	ADP
abr-62	47	17	financial	financial	ADJ
abr-62	47	18	and	and	CCONJ
abr-62	47	19	other	other	ADJ
abr-62	47	20	relationships	relationship	NOUN
abr-62	47	21	)	)	PUNCT
abr-62	47	22	,	,	PUNCT
abr-62	47	23	and	and	CCONJ
abr-62	47	24	eliminates	eliminate	VERB
abr-62	47	25	case	case	NOUN
abr-62	47	26	-	-	PUNCT
abr-62	47	27	by	by	ADP
abr-62	47	28	-	-	PUNCT
abr-62	47	29	case	case	NOUN
abr-62	47	30	exemptions	exemption	NOUN
abr-62	47	31	except	except	SCONJ
abr-62	47	32	in	in	ADP
abr-62	47	33	rare	rare	ADJ
abr-62	47	34	circumstances	circumstance	NOUN
abr-62	47	35	.	.	PUNCT
abr-62	48	1	second	second	ADJ
abr-62	48	2	,	,	PUNCT
abr-62	48	3	the	the	DET
abr-62	48	4	waiting	waiting	NOUN
abr-62	48	5	period	period	NOUN
abr-62	48	6	for	for	ADP
abr-62	48	7	former	former	ADJ
abr-62	48	8	employees	employee	NOUN
abr-62	48	9	or	or	CCONJ
abr-62	48	10	interlocking	interlock	VERB
abr-62	48	11	directorships	directorship	NOUN
abr-62	48	12	has	have	AUX
abr-62	48	13	expanded	expand	VERB
abr-62	48	14	to	to	ADP
abr-62	48	15	five	five	NUM
abr-62	48	16	years	year	NOUN
abr-62	48	17	.	.	PUNCT
abr-62	49	1	third	third	ADJ
abr-62	49	2	,	,	PUNCT
abr-62	49	3	new	new	ADJ
abr-62	49	4	requirements	requirement	NOUN
abr-62	49	5	include	include	VERB
abr-62	49	6	disclosure	disclosure	NOUN
abr-62	49	7	for	for	ADP
abr-62	49	8	audit	audit	NOUN
abr-62	49	9	committee	committee	NOUN
abr-62	49	10	members	member	NOUN
abr-62	49	11	serving	serve	VERB
abr-62	49	12	on	on	ADP
abr-62	49	13	more	more	ADJ
abr-62	49	14	than	than	ADP
abr-62	49	15	three	three	NUM
abr-62	49	16	audit	audit	NOUN
abr-62	49	17	committees	committee	NOUN
abr-62	49	18	of	of	ADP
abr-62	49	19	public	public	ADJ
abr-62	49	20	companies	company	NOUN
abr-62	49	21	or	or	CCONJ
abr-62	49	22	having	have	VERB
abr-62	49	23	a	a	DET
abr-62	49	24	material	material	NOUN
abr-62	49	25	relationship	relationship	NOUN
abr-62	49	26	with	with	ADP
abr-62	49	27	a	a	DET
abr-62	49	28	listed	list	VERB
abr-62	49	29	company	company	NOUN
abr-62	49	30	.	.	PUNCT
abr-62	50	1	also	also	ADV
abr-62	50	2	,	,	PUNCT
abr-62	50	3	the	the	DET
abr-62	50	4	compensation	compensation	NOUN
abr-62	50	5	committee	committee	NOUN
abr-62	50	6	is	be	AUX
abr-62	50	7	required	require	VERB
abr-62	50	8	to	to	PART
abr-62	50	9	be	be	AUX
abr-62	50	10	independent	independent	ADJ
abr-62	50	11	.	.	PUNCT
abr-62	51	1	table	table	NOUN
abr-62	51	2	1	1	NUM
abr-62	51	3	:	:	PUNCT
abr-62	51	4	blue	blue	ADJ
abr-62	51	5	ribbon	ribbon	NOUN
abr-62	51	6	,	,	PUNCT
abr-62	51	7	sarbanes	sarbane	NOUN
abr-62	51	8	-	-	PUNCT
abr-62	51	9	oxley	oxley	ADJ
abr-62	51	10	,	,	PUNCT
abr-62	51	11	and	and	CCONJ
abr-62	51	12	inferred	infer	VERB
abr-62	51	13	rules	rule	NOUN
abr-62	51	14	requirement	requirement	NOUN
abr-62	51	15	blue	blue	ADJ
abr-62	51	16	ribbon	ribbon	PROPN
abr-62	51	17	committee	committee	PROPN
abr-62	51	18	nyse	nyse	PROPN
abr-62	51	19	(	(	PUNCT
abr-62	51	20	1999	1999	NUM
abr-62	51	21	)	)	PUNCT
abr-62	51	22	and	and	CCONJ
abr-62	51	23	sec	sec	PROPN
abr-62	51	24	sarbanes	sarbanes	PROPN
abr-62	51	25	-	-	PUNCT
abr-62	51	26	oxley	oxley	ADJ
abr-62	51	27	aicpa	aicpa	NOUN
abr-62	51	28	(	(	PUNCT
abr-62	51	29	2002	2002	NUM
abr-62	51	30	)	)	PUNCT
abr-62	51	31	nyse	nyse	PROPN
abr-62	51	32	(	(	PUNCT
abr-62	51	33	2003a	2003a	NUM
abr-62	51	34	)	)	PUNCT
abr-62	51	35	;	;	PUNCT
abr-62	51	36	sec	sec	PROPN
abr-62	51	37	(	(	PUNCT
abr-62	51	38	2003	2003	NUM
abr-62	51	39	)	)	PUNCT
abr-62	51	40	inferred	infer	VERB
abr-62	51	41	rues	rue	NOUN
abr-62	51	42	member	member	NOUN
abr-62	51	43	can	can	AUX
abr-62	51	44	not	not	PART
abr-62	51	45	be	be	AUX
abr-62	51	46	:	:	PUNCT
abr-62	51	47	*	*	PUNCT
abr-62	51	48	employee	employee	NOUN
abr-62	51	49	or	or	CCONJ
abr-62	51	50	relative	relative	ADJ
abr-62	51	51	w	w	NOUN
abr-62	51	52	/	/	SYM
abr-62	51	53	in	in	ADP
abr-62	51	54	past	past	ADJ
abr-62	51	55	5	5	NUM
abr-62	51	56	years	year	NOUN
abr-62	51	57	(	(	PUNCT
abr-62	51	58	brc	brc	NOUN
abr-62	51	59	)	)	PUNCT
abr-62	52	1	yes	yes	INTJ
abr-62	52	2	(	(	PUNCT
abr-62	52	3	sec	sec	PROPN
abr-62	52	4	)	)	PUNCT
abr-62	52	5	3	3	NUM
abr-62	53	1	yr.++	yr.++	PROPN
abr-62	54	1	yes	yes	INTJ
abr-62	54	2	,	,	PUNCT
abr-62	54	3	5	5	NUM
abr-62	54	4	yr	yr	NOUN
abr-62	54	5	.	.	PUNCT
abr-62	54	6	compensation	compensation	NOUN
abr-62	54	7	>	>	X
abr-62	54	8	$	$	SYM
abr-62	54	9	100,000	100,000	NUM
abr-62	54	10	yes	yes	ADV
abr-62	54	11	,	,	PUNCT
abr-62	54	12	expanded	expand	VERB
abr-62	54	13	*	*	PUNCT
abr-62	54	14	non	non	ADJ
abr-62	54	15	-	-	ADJ
abr-62	54	16	directorship	directorship	ADJ
abr-62	54	17	fees	fee	NOUN
abr-62	54	18	(	(	PUNCT
abr-62	54	19	brc)yes+/	brc)yes+/	X
abr-62	54	20	(	(	PUNCT
abr-62	54	21	sec	sec	PROPN
abr-62	54	22	)	)	PUNCT
abr-62	54	23	no	no	NOUN
abr-62	54	24	(	(	PUNCT
abr-62	54	25	disclose	disclose	VERB
abr-62	54	26	)	)	PUNCT
abr-62	55	1	yes	yes	INTJ
abr-62	55	2	(	(	PUNCT
abr-62	55	3	no	no	DET
abr-62	55	4	exceptions	exception	NOUN
abr-62	55	5	)	)	PUNCT
abr-62	55	6	~	~	PUNCT
abr-62	55	7	*	*	PUNCT
abr-62	55	8	partner	partner	NOUN
abr-62	55	9	,	,	PUNCT
abr-62	55	10	s	s	NOUN
abr-62	55	11	/	/	SYM
abr-62	55	12	h	h	PROPN
abr-62	55	13	or	or	CCONJ
abr-62	55	14	exe	exe	PROPN
abr-62	55	15	.	.	PUNCT
abr-62	55	16	officer	officer	NOUN
abr-62	55	17	of	of	ADP
abr-62	55	18	business	business	NOUN
abr-62	55	19	making	make	VERB
abr-62	55	20	or	or	CCONJ
abr-62	55	21	receiving	receive	VERB
abr-62	55	22	significant	significant	ADJ
abr-62	55	23	payments	payment	NOUN
abr-62	55	24	from	from	ADP
abr-62	55	25	the	the	DET
abr-62	55	26	audit	audit	NOUN
abr-62	55	27	committee	committee	NOUN
abr-62	55	28	company	company	NOUN
abr-62	55	29	w	w	PROPN
abr-62	55	30	/	/	SYM
abr-62	55	31	in	in	ADP
abr-62	55	32	past	past	ADJ
abr-62	55	33	5	5	NUM
abr-62	55	34	years	year	NOUN
abr-62	55	35	.	.	PUNCT
abr-62	56	1	(	(	PUNCT
abr-62	56	2	brc	brc	NOUN
abr-62	56	3	)	)	PUNCT
abr-62	56	4	yes/	yes/	NOUN
abr-62	56	5	(	(	PUNCT
abr-62	56	6	sec	sec	PROPN
abr-62	56	7	)	)	PUNCT
abr-62	56	8	yes	yes	INTJ
abr-62	56	9	,	,	PUNCT
abr-62	56	10	current	current	ADJ
abr-62	56	11	yr.++	yr.++	PROPN
abr-62	57	1	yes	yes	INTJ
abr-62	57	2	,	,	PUNCT
abr-62	57	3	current	current	ADJ
abr-62	57	4	yr	yr	NOUN
abr-62	57	5	.	.	PROPN
abr-62	57	6	,	,	PUNCT
abr-62	57	7	material	material	NOUN
abr-62	57	8	*	*	PUNCT
abr-62	57	9	*	*	PUNCT
abr-62	57	10	~	~	PUNCT
abr-62	57	11	*	*	PUNCT
abr-62	57	12	is	be	AUX
abr-62	57	13	or	or	CCONJ
abr-62	57	14	immediate	immediate	ADJ
abr-62	57	15	family	family	NOUN
abr-62	57	16	is	be	AUX
abr-62	57	17	an	an	DET
abr-62	57	18	internal	internal	ADJ
abr-62	57	19	or	or	CCONJ
abr-62	57	20	external	external	ADJ
abr-62	57	21	auditor	auditor	NOUN
abr-62	57	22	within	within	ADP
abr-62	57	23	recent	recent	ADJ
abr-62	57	24	5	5	NUM
abr-62	57	25	years	year	NOUN
abr-62	57	26	not	not	PART
abr-62	57	27	addressed	address	VERB
abr-62	58	1	yes	yes	INTJ
abr-62	58	2	yes	yes	INTJ
abr-62	58	3	,	,	PUNCT
abr-62	58	4	expanded	expand	VERB
abr-62	58	5	*	*	PUNCT
abr-62	58	6	interlocking	interlock	VERB
abr-62	58	7	directorships	directorship	NOUN
abr-62	59	1	yes	yes	INTJ
abr-62	59	2	yes	yes	INTJ
abr-62	59	3	,	,	PUNCT
abr-62	59	4	5	5	NUM
abr-62	59	5	yr	yr	NOUN
abr-62	59	6	.	.	PUNCT
abr-62	60	1	~	~	PUNCT
abr-62	60	2	*	*	PUNCT
abr-62	60	3	simultaneously	simultaneously	ADV
abr-62	60	4	serves	serve	VERB
abr-62	60	5	on	on	ADP
abr-62	60	6	more	more	ADJ
abr-62	60	7	than	than	ADP
abr-62	60	8	3	3	NUM
abr-62	60	9	audit	audit	NOUN
abr-62	60	10	committees	committee	NOUN
abr-62	60	11	of	of	ADP
abr-62	60	12	public	public	ADJ
abr-62	60	13	companies	company	NOUN
abr-62	60	14	not	not	PART
abr-62	60	15	addressed	address	VERB
abr-62	60	16	yes^^	yes^^	PROPN
abr-62	60	17	~	~	PUNCT
abr-62	60	18	*	*	PUNCT
abr-62	60	19	has	have	VERB
abr-62	60	20	a	a	DET
abr-62	60	21	material	material	NOUN
abr-62	60	22	relationship	relationship	NOUN
abr-62	60	23	with	with	ADP
abr-62	60	24	the	the	DET
abr-62	60	25	listed	list	VERB
abr-62	60	26	company	company	NOUN
abr-62	60	27	not	not	PART
abr-62	60	28	addressed	address	VERB
abr-62	60	29	yes^^	yes^^	PROPN
abr-62	60	30	yes	yes	INTJ
abr-62	60	31	,	,	PUNCT
abr-62	60	32	expanded	expand	VERB
abr-62	60	33	*	*	PUNCT
abr-62	60	34	on	on	ADP
abr-62	60	35	more	more	ADJ
abr-62	60	36	than	than	ADP
abr-62	60	37	3	3	NUM
abr-62	60	38	other	other	ADJ
abr-62	60	39	boards	board	NOUN
abr-62	60	40	of	of	ADP
abr-62	60	41	public	public	ADJ
abr-62	60	42	companies	company	NOUN
abr-62	60	43	not	not	PART
abr-62	60	44	addressed	addressed	AUX
abr-62	60	45	not	not	PART
abr-62	60	46	addressed	address	VERB
abr-62	60	47	yes	yes	INTJ
abr-62	60	48	*	*	PUNCT
abr-62	60	49	on	on	ADP
abr-62	60	50	the	the	DET
abr-62	60	51	company	company	NOUN
abr-62	60	52	's	's	PART
abr-62	60	53	compensation	compensation	NOUN
abr-62	60	54	committee	committee	NOUN
abr-62	60	55	not	not	PART
abr-62	60	56	addressed	addressed	AUX
abr-62	60	57	not	not	PART
abr-62	60	58	addressed	address	VERB
abr-62	60	59	yes	yes	INTJ
abr-62	60	60	*	*	PUNCT
abr-62	60	61	on	on	ADP
abr-62	60	62	more	more	ADJ
abr-62	60	63	than	than	ADP
abr-62	60	64	3	3	NUM
abr-62	60	65	compensation	compensation	NOUN
abr-62	60	66	committees	committee	NOUN
abr-62	60	67	of	of	ADP
abr-62	60	68	public	public	ADJ
abr-62	60	69	companies	company	NOUN
abr-62	60	70	not	not	PART
abr-62	60	71	addressed	addressed	AUX
abr-62	60	72	not	not	PART
abr-62	60	73	addressed	address	VERB
abr-62	60	74	yes	yes	INTJ
abr-62	60	75	minimum	minimum	NOUN
abr-62	60	76	of	of	ADP
abr-62	60	77	3	3	NUM
abr-62	60	78	members	member	NOUN
abr-62	60	79	,	,	PUNCT
abr-62	60	80	all	all	PRON
abr-62	60	81	financially	financially	ADV
abr-62	60	82	literate	literate	ADJ
abr-62	61	1	yes	yes	INTJ
abr-62	61	2	yes	yes	INTJ
abr-62	61	3	~	~	PUNCT
abr-62	61	4	compensation	compensation	NOUN
abr-62	61	5	committee	committee	NOUN
abr-62	61	6	composed	compose	VERB
abr-62	61	7	entirely	entirely	ADV
abr-62	61	8	of	of	ADP
abr-62	61	9	independent	independent	ADJ
abr-62	61	10	directors	director	NOUN
abr-62	61	11	.	.	PUNCT
abr-62	62	1	not	not	PART
abr-62	62	2	addressed	address	VERB
abr-62	62	3	yes	yes	INTJ
abr-62	62	4	yes	yes	INTJ
abr-62	62	5	,	,	PUNCT
abr-62	62	6	expanded	expand	VERB
abr-62	62	7	above	above	ADP
abr-62	62	8	+	+	PUNCT
abr-62	62	9	exemptions	exemption	NOUN
abr-62	62	10	on	on	ADP
abr-62	62	11	case	case	NOUN
abr-62	62	12	-	-	PUNCT
abr-62	62	13	by	by	ADP
abr-62	62	14	-	-	PUNCT
abr-62	62	15	case	case	NOUN
abr-62	62	16	basis	basis	NOUN
abr-62	62	17	+	+	PROPN
abr-62	62	18	+	+	VERB
abr-62	62	19	only	only	ADV
abr-62	62	20	if	if	SCONJ
abr-62	62	21	board	board	NOUN
abr-62	62	22	determines	determine	VERB
abr-62	62	23	that	that	DET
abr-62	62	24	relationship	relationship	NOUN
abr-62	62	25	does	do	AUX
abr-62	62	26	not	not	PART
abr-62	62	27	interfere	interfere	VERB
abr-62	62	28	w/	w/	NOUN
abr-62	62	29	director	director	NOUN
abr-62	62	30	's	's	PART
abr-62	62	31	exercise	exercise	NOUN
abr-62	62	32	of	of	ADP
abr-62	62	33	independent	independent	ADJ
abr-62	62	34	judgment	judgment	NOUN
abr-62	62	35	(	(	PUNCT
abr-62	62	36	should	should	AUX
abr-62	62	37	be	be	AUX
abr-62	62	38	in	in	ADP
abr-62	62	39	exceptional	exceptional	ADJ
abr-62	62	40	and	and	CCONJ
abr-62	62	41	unusual	unusual	ADJ
abr-62	62	42	circumstances	circumstance	NOUN
abr-62	62	43	)	)	PUNCT
abr-62	62	44	.	.	PUNCT
abr-62	63	1	*	*	PUNCT
abr-62	63	2	*	*	PUNCT
abr-62	63	3	both	both	CCONJ
abr-62	63	4	indirect	indirect	ADJ
abr-62	63	5	and	and	CCONJ
abr-62	63	6	direct	direct	ADJ
abr-62	63	7	;	;	PUNCT
abr-62	63	8	only	only	ADV
abr-62	63	9	current	current	ADJ
abr-62	63	10	period	period	NOUN
abr-62	63	11	^	^	PUNCT
abr-62	63	12	general	general	ADJ
abr-62	63	13	case	case	NOUN
abr-62	63	14	-	-	PUNCT
abr-62	63	15	by	by	ADP
abr-62	63	16	-	-	PUNCT
abr-62	63	17	case	case	NOUN
abr-62	63	18	exemptions	exemption	NOUN
abr-62	63	19	are	be	AUX
abr-62	63	20	now	now	ADV
abr-62	63	21	not	not	PART
abr-62	63	22	appropriate	appropriate	ADJ
abr-62	63	23	nor	nor	CCONJ
abr-62	63	24	consistent	consistent	ADJ
abr-62	63	25	with	with	ADP
abr-62	63	26	policies	policy	NOUN
abr-62	63	27	of	of	ADP
abr-62	63	28	the	the	DET
abr-62	63	29	sarbanes	sarbane	NOUN
abr-62	63	30	-	-	PUNCT
abr-62	63	31	oxley	oxley	PROPN
abr-62	63	32	act	act	PROPN
abr-62	63	33	.	.	PUNCT
abr-62	64	1	^^board	^^board	PROPN
abr-62	64	2	must	must	AUX
abr-62	64	3	determine	determine	VERB
abr-62	64	4	and	and	CCONJ
abr-62	64	5	disclose	disclose	VERB
abr-62	64	6	determinations	determination	NOUN
abr-62	64	7	.	.	PUNCT
abr-62	65	1	~component	~component	NUM
abr-62	65	2	of	of	ADP
abr-62	65	3	dependent	dependent	ADJ
abr-62	65	4	variable	variable	NOUN
abr-62	65	5	.	.	PUNCT
abr-62	66	1	ten	ten	NUM
abr-62	66	2	predictor	predictor	NOUN
abr-62	66	3	variables	variable	NOUN
abr-62	66	4	of	of	ADP
abr-62	66	5	soa	soa	PROPN
abr-62	66	6	first	first	ADJ
abr-62	66	7	six	six	NUM
abr-62	66	8	variables	variable	NOUN
abr-62	66	9	therefore	therefore	ADV
abr-62	66	10	,	,	PUNCT
abr-62	66	11	from	from	ADP
abr-62	66	12	table	table	NOUN
abr-62	66	13	1	1	NUM
abr-62	66	14	,	,	PUNCT
abr-62	66	15	we	we	PRON
abr-62	66	16	can	can	AUX
abr-62	66	17	summarize	summarize	VERB
abr-62	66	18	these	these	DET
abr-62	66	19	first	first	ADJ
abr-62	66	20	five	five	NUM
abr-62	66	21	violations	violation	NOUN
abr-62	66	22	of	of	ADP
abr-62	66	23	soa	soa	PROPN
abr-62	66	24	characteristics	characteristic	NOUN
abr-62	66	25	as	as	ADP
abr-62	66	26	predictors	predictor	NOUN
abr-62	66	27	for	for	ADP
abr-62	66	28	the	the	DET
abr-62	66	29	firm	firm	NOUN
abr-62	66	30	that	that	PRON
abr-62	66	31	would	would	AUX
abr-62	66	32	fail	fail	VERB
abr-62	66	33	effective	effective	ADJ
abr-62	66	34	independence	independence	NOUN
abr-62	66	35	:	:	PUNCT
abr-62	66	36	ac	ac	PROPN
abr-62	66	37	members	member	NOUN
abr-62	66	38	=	=	SYM
abr-62	66	39	1	1	NUM
abr-62	66	40	if	if	SCONJ
abr-62	66	41	number	number	NOUN
abr-62	66	42	of	of	ADP
abr-62	66	43	audit	audit	NOUN
abr-62	66	44	committee	committee	NOUN
abr-62	66	45	members	member	NOUN
abr-62	66	46	is	be	AUX
abr-62	66	47	less	less	ADJ
abr-62	66	48	than	than	ADP
abr-62	66	49	3	3	NUM
abr-62	66	50	(	(	PUNCT
abr-62	66	51	soa	soa	X
abr-62	66	52	not	not	PART
abr-62	66	53	satisfied	satisfied	ADJ
abr-62	66	54	)	)	PUNCT
abr-62	66	55	,	,	PUNCT
abr-62	66	56	else	else	ADV
abr-62	66	57	0	0	NUM
abr-62	66	58	.	.	PUNCT
abr-62	67	1	interlock	interlock	NOUN
abr-62	67	2	=	=	SYM
abr-62	67	3	1	1	NUM
abr-62	67	4	if	if	SCONJ
abr-62	67	5	company	company	NOUN
abr-62	67	6	member	member	NOUN
abr-62	67	7	has	have	VERB
abr-62	67	8	an	an	DET
abr-62	67	9	interlocking	interlock	VERB
abr-62	67	10	directorship	directorship	NOUN
abr-62	67	11	(	(	PUNCT
abr-62	67	12	soa	soa	NOUN
abr-62	67	13	not	not	PART
abr-62	67	14	satisfied	satisfied	ADJ
abr-62	67	15	)	)	PUNCT
abr-62	67	16	,	,	PUNCT
abr-62	67	17	else	else	ADV
abr-62	67	18	0	0	NUM
abr-62	67	19	.	.	PUNCT
abr-62	68	1	other	other	ADJ
abr-62	68	2	ac	ac	PROPN
abr-62	68	3	=	=	SYM
abr-62	68	4	1	1	NUM
abr-62	68	5	if	if	SCONJ
abr-62	68	6	any	any	DET
abr-62	68	7	audit	audit	NOUN
abr-62	68	8	committee	committee	NOUN
abr-62	68	9	member	member	NOUN
abr-62	68	10	is	be	AUX
abr-62	68	11	on	on	ADP
abr-62	68	12	4	4	NUM
abr-62	68	13	or	or	CCONJ
abr-62	68	14	more	more	ADJ
abr-62	68	15	audit	audit	NOUN
abr-62	68	16	committees	committee	NOUN
abr-62	68	17	of	of	ADP
abr-62	68	18	public	public	ADJ
abr-62	68	19	companies	company	NOUN
abr-62	68	20	(	(	PUNCT
abr-62	68	21	soa	soa	INTJ
abr-62	68	22	not	not	PART
abr-62	68	23	satisfied	satisfied	ADJ
abr-62	68	24	)	)	PUNCT
abr-62	68	25	,	,	PUNCT
abr-62	68	26	else	else	ADV
abr-62	68	27	0	0	NUM
abr-62	68	28	.	.	PUNCT
abr-62	69	1	affilpay	affilpay	NOUN
abr-62	69	2	=	=	NOUN
abr-62	69	3	1	1	NUM
abr-62	69	4	if	if	SCONJ
abr-62	69	5	an	an	DET
abr-62	69	6	audit	audit	NOUN
abr-62	69	7	committee	committee	NOUN
abr-62	69	8	member	member	NOUN
abr-62	69	9	receives	receive	VERB
abr-62	69	10	non	non	ADJ
abr-62	69	11	-	-	ADJ
abr-62	69	12	director	director	ADJ
abr-62	69	13	fee	fee	NOUN
abr-62	69	14	compensation	compensation	NOUN
abr-62	69	15	(	(	PUNCT
abr-62	69	16	soa	soa	INTJ
abr-62	69	17	not	not	PART
abr-62	69	18	satisfied	satisfied	ADJ
abr-62	69	19	)	)	PUNCT
abr-62	69	20	,	,	PUNCT
abr-62	69	21	else	else	ADV
abr-62	69	22	0	0	NUM
abr-62	69	23	.	.	PUNCT
abr-62	70	1	affilprof	affilprof	NOUN
abr-62	70	2	=	=	PUNCT
abr-62	70	3	1	1	NUM
abr-62	70	4	if	if	SCONJ
abr-62	70	5	an	an	DET
abr-62	70	6	audit	audit	NOUN
abr-62	70	7	committee	committee	NOUN
abr-62	70	8	member	member	NOUN
abr-62	70	9	is	be	AUX
abr-62	70	10	employed	employ	VERB
abr-62	70	11	by	by	ADP
abr-62	70	12	professional	professional	ADJ
abr-62	70	13	advisors	advisor	NOUN
abr-62	70	14	receiving	receive	VERB
abr-62	70	15	payment	payment	NOUN
abr-62	70	16	from	from	ADP
abr-62	70	17	the	the	DET
abr-62	70	18	company	company	NOUN
abr-62	70	19	(	(	PUNCT
abr-62	70	20	soa	soa	INTJ
abr-62	70	21	not	not	PART
abr-62	70	22	satisfied	satisfied	ADJ
abr-62	70	23	)	)	PUNCT
abr-62	70	24	,	,	PUNCT
abr-62	70	25	else	else	ADV
abr-62	70	26	0	0	NUM
abr-62	70	27	.	.	PUNCT
abr-62	71	1	cardwell	cardwell	PROPN
abr-62	71	2	,	,	PUNCT
abr-62	71	3	sennetti	sennetti	NOUN
abr-62	71	4	,	,	PUNCT
abr-62	71	5	and	and	CCONJ
abr-62	71	6	poulson	poulson	NOUN
abr-62	71	7	advances	advance	VERB
abr-62	71	8	in	in	ADP
abr-62	71	9	business	business	NOUN
abr-62	71	10	research	research	NOUN
abr-62	71	11	2011	2011	NUM
abr-62	71	12	,	,	PUNCT
abr-62	71	13	vol	vol	NOUN
abr-62	71	14	.	.	PROPN
abr-62	71	15	2	2	NUM
abr-62	71	16	,	,	PUNCT
abr-62	71	17	no	no	INTJ
abr-62	71	18	.	.	NOUN
abr-62	71	19	1	1	NUM
abr-62	71	20	,	,	PUNCT
abr-62	71	21	179	179	NUM
abr-62	71	22	-	-	SYM
abr-62	71	23	193	193	NUM
abr-62	71	24	182	182	NUM
abr-62	71	25	“	"	PUNCT
abr-62	71	26	ac	ac	PROPN
abr-62	71	27	members	member	NOUN
abr-62	71	28	”	"	PUNCT
abr-62	71	29	captures	capture	VERB
abr-62	71	30	the	the	DET
abr-62	71	31	brc	brc	PROPN
abr-62	71	32	requirement	requirement	NOUN
abr-62	71	33	that	that	SCONJ
abr-62	71	34	listed	list	VERB
abr-62	71	35	companies	company	NOUN
abr-62	71	36	maintain	maintain	VERB
abr-62	71	37	audit	audit	NOUN
abr-62	71	38	committees	committee	NOUN
abr-62	71	39	with	with	ADP
abr-62	71	40	at	at	ADV
abr-62	71	41	least	least	ADV
abr-62	71	42	three	three	NUM
abr-62	71	43	independent	independent	ADJ
abr-62	71	44	directors	director	NOUN
abr-62	71	45	.	.	PUNCT
abr-62	72	1	the	the	DET
abr-62	72	2	brc	brc	NOUN
abr-62	72	3	recommended	recommend	VERB
abr-62	72	4	this	this	DET
abr-62	72	5	minimum	minimum	ADJ
abr-62	72	6	number	number	NOUN
abr-62	72	7	in	in	ADP
abr-62	72	8	recognition	recognition	NOUN
abr-62	72	9	that	that	SCONJ
abr-62	72	10	the	the	DET
abr-62	72	11	size	size	NOUN
abr-62	72	12	of	of	ADP
abr-62	72	13	the	the	DET
abr-62	72	14	committee	committee	NOUN
abr-62	72	15	is	be	AUX
abr-62	72	16	a	a	DET
abr-62	72	17	balancing	balance	VERB
abr-62	72	18	act	act	NOUN
abr-62	72	19	:	:	PUNCT
abr-62	72	20	it	it	PRON
abr-62	72	21	should	should	AUX
abr-62	72	22	be	be	AUX
abr-62	72	23	small	small	ADJ
abr-62	72	24	enough	enough	ADV
abr-62	72	25	to	to	PART
abr-62	72	26	allow	allow	VERB
abr-62	72	27	all	all	DET
abr-62	72	28	members	member	NOUN
abr-62	72	29	to	to	PART
abr-62	72	30	participate	participate	VERB
abr-62	72	31	actively	actively	ADV
abr-62	72	32	,	,	PUNCT
abr-62	72	33	yet	yet	CCONJ
abr-62	72	34	large	large	ADJ
abr-62	72	35	enough	enough	ADV
abr-62	72	36	to	to	PART
abr-62	72	37	represent	represent	VERB
abr-62	72	38	a	a	DET
abr-62	72	39	balance	balance	NOUN
abr-62	72	40	of	of	ADP
abr-62	72	41	views	view	NOUN
abr-62	72	42	(	(	PUNCT
abr-62	72	43	turner	turner	PROPN
abr-62	72	44	1999	1999	NUM
abr-62	72	45	,	,	PUNCT
abr-62	72	46	40	40	NUM
abr-62	72	47	)	)	PUNCT
abr-62	72	48	.	.	PUNCT
abr-62	73	1	the	the	DET
abr-62	73	2	brc	brc	PROPN
abr-62	73	3	also	also	ADV
abr-62	73	4	noted	note	VERB
abr-62	73	5	that	that	SCONJ
abr-62	73	6	independence	independence	NOUN
abr-62	73	7	is	be	AUX
abr-62	73	8	often	often	ADV
abr-62	73	9	impaired	impair	VERB
abr-62	73	10	when	when	SCONJ
abr-62	73	11	there	there	PRON
abr-62	73	12	are	be	VERB
abr-62	73	13	interlocking	interlock	VERB
abr-62	73	14	directorships	directorship	NOUN
abr-62	73	15	(	(	PUNCT
abr-62	73	16	interlock	interlock	NOUN
abr-62	73	17	)	)	PUNCT
abr-62	73	18	where	where	SCONJ
abr-62	73	19	an	an	DET
abr-62	73	20	audit	audit	NOUN
abr-62	73	21	committee	committee	NOUN
abr-62	73	22	member	member	NOUN
abr-62	73	23	is	be	AUX
abr-62	73	24	an	an	DET
abr-62	73	25	officer	officer	NOUN
abr-62	73	26	of	of	ADP
abr-62	73	27	another	another	DET
abr-62	73	28	company	company	NOUN
abr-62	73	29	whose	whose	DET
abr-62	73	30	compensation	compensation	NOUN
abr-62	73	31	committee	committee	NOUN
abr-62	73	32	includes	include	VERB
abr-62	73	33	executives	executive	NOUN
abr-62	73	34	from	from	ADP
abr-62	73	35	the	the	DET
abr-62	73	36	audit	audit	NOUN
abr-62	73	37	committee	committee	NOUN
abr-62	73	38	company	company	NOUN
abr-62	73	39	(	(	PUNCT
abr-62	73	40	nyse	nyse	PROPN
abr-62	73	41	,	,	PUNCT
abr-62	73	42	1999	1999	NUM
abr-62	73	43	)	)	PUNCT
abr-62	73	44	.	.	PUNCT
abr-62	74	1	vicknair	vicknair	NOUN
abr-62	74	2	et	et	PROPN
abr-62	74	3	al	al	PROPN
abr-62	74	4	.	.	PROPN
abr-62	74	5	,	,	PUNCT
abr-62	74	6	(	(	PUNCT
abr-62	74	7	1993	1993	NUM
abr-62	74	8	)	)	PUNCT
abr-62	74	9	found	find	VERB
abr-62	74	10	that	that	SCONJ
abr-62	74	11	the	the	DET
abr-62	74	12	highest	high	ADJ
abr-62	74	13	potential	potential	ADJ
abr-62	74	14	violation	violation	NOUN
abr-62	74	15	for	for	ADP
abr-62	74	16	100	100	NUM
abr-62	74	17	nyse	nyse	PROPN
abr-62	74	18	firms	firm	NOUN
abr-62	74	19	was	be	AUX
abr-62	74	20	interlocking	interlock	VERB
abr-62	74	21	directorships	directorship	NOUN
abr-62	74	22	.	.	PUNCT
abr-62	75	1	“	"	PUNCT
abr-62	75	2	other	other	ADJ
abr-62	75	3	ac	ac	PROPN
abr-62	75	4	”	"	PUNCT
abr-62	75	5	measures	measure	NOUN
abr-62	75	6	the	the	DET
abr-62	75	7	member	member	NOUN
abr-62	75	8	’s	’s	PART
abr-62	75	9	service	service	NOUN
abr-62	75	10	to	to	ADP
abr-62	75	11	other	other	ADJ
abr-62	75	12	audit	audit	NOUN
abr-62	75	13	committees	committee	NOUN
abr-62	75	14	.	.	PUNCT
abr-62	76	1	the	the	DET
abr-62	76	2	possibility	possibility	NOUN
abr-62	76	3	of	of	ADP
abr-62	76	4	overextended	overextend	VERB
abr-62	76	5	directors	director	NOUN
abr-62	76	6	can	can	AUX
abr-62	76	7	reduce	reduce	VERB
abr-62	76	8	independence	independence	NOUN
abr-62	76	9	(	(	PUNCT
abr-62	76	10	dicarlo	dicarlo	PROPN
abr-62	76	11	,	,	PUNCT
abr-62	76	12	2002	2002	NUM
abr-62	76	13	)	)	PUNCT
abr-62	76	14	.	.	PUNCT
abr-62	77	1	with	with	ADP
abr-62	77	2	too	too	ADV
abr-62	77	3	many	many	ADJ
abr-62	77	4	directorships	directorship	NOUN
abr-62	77	5	,	,	PUNCT
abr-62	77	6	an	an	DET
abr-62	77	7	audit	audit	NOUN
abr-62	77	8	committee	committee	NOUN
abr-62	77	9	member	member	NOUN
abr-62	77	10	may	may	AUX
abr-62	77	11	devote	devote	VERB
abr-62	77	12	less	less	ADJ
abr-62	77	13	time	time	NOUN
abr-62	77	14	to	to	ADP
abr-62	77	15	their	their	PRON
abr-62	77	16	duties	duty	NOUN
abr-62	77	17	and	and	CCONJ
abr-62	77	18	become	become	VERB
abr-62	77	19	too	too	ADV
abr-62	77	20	reliant	reliant	ADJ
abr-62	77	21	on	on	ADP
abr-62	77	22	corporate	corporate	ADJ
abr-62	77	23	management	management	NOUN
abr-62	77	24	(	(	PUNCT
abr-62	77	25	raghunandan	raghunandan	PROPN
abr-62	77	26	et	et	PROPN
abr-62	77	27	al	al	PROPN
abr-62	77	28	.	.	PROPN
abr-62	77	29	,	,	PUNCT
abr-62	77	30	2001	2001	NUM
abr-62	77	31	;	;	PUNCT
abr-62	77	32	gulati	gulati	PROPN
abr-62	77	33	and	and	CCONJ
abr-62	77	34	westphal	westphal	PROPN
abr-62	77	35	,	,	PUNCT
abr-62	77	36	1999	1999	NUM
abr-62	77	37	)	)	PUNCT
abr-62	77	38	.	.	PUNCT
abr-62	78	1	prior	prior	ADV
abr-62	78	2	to	to	ADP
abr-62	78	3	soa	soa	PROPN
abr-62	78	4	,	,	PUNCT
abr-62	78	5	the	the	DET
abr-62	78	6	number	number	NOUN
abr-62	78	7	of	of	ADP
abr-62	78	8	public	public	ADJ
abr-62	78	9	directorships	directorship	NOUN
abr-62	78	10	for	for	ADP
abr-62	78	11	each	each	DET
abr-62	78	12	board	board	NOUN
abr-62	78	13	member	member	NOUN
abr-62	78	14	was	be	AUX
abr-62	78	15	disclosed	disclose	VERB
abr-62	78	16	in	in	ADP
abr-62	78	17	annual	annual	ADJ
abr-62	78	18	proxy	proxy	ADJ
abr-62	78	19	statements	statement	NOUN
abr-62	78	20	.	.	PUNCT
abr-62	79	1	in	in	ADP
abr-62	79	2	2003	2003	NUM
abr-62	79	3	,	,	PUNCT
abr-62	79	4	nyse	nyse	PROPN
abr-62	79	5	required	require	VERB
abr-62	79	6	an	an	DET
abr-62	79	7	additional	additional	ADJ
abr-62	79	8	disclosure	disclosure	NOUN
abr-62	79	9	of	of	ADP
abr-62	79	10	any	any	DET
abr-62	79	11	audit	audit	NOUN
abr-62	79	12	committee	committee	NOUN
abr-62	79	13	member	member	NOUN
abr-62	79	14	serving	serve	VERB
abr-62	79	15	on	on	ADP
abr-62	79	16	more	more	ADJ
abr-62	79	17	than	than	ADP
abr-62	79	18	three	three	NUM
abr-62	79	19	audit	audit	NOUN
abr-62	79	20	committees	committee	NOUN
abr-62	79	21	of	of	ADP
abr-62	79	22	public	public	ADJ
abr-62	79	23	companies	company	NOUN
abr-62	79	24	(	(	PUNCT
abr-62	79	25	nyse	nyse	PROPN
abr-62	79	26	(	(	PUNCT
abr-62	79	27	amendment	amendment	NOUN
abr-62	79	28	)	)	PUNCT
abr-62	79	29	2003	2003	NUM
abr-62	79	30	)	)	PUNCT
abr-62	79	31	.	.	PUNCT
abr-62	80	1	affiliated	affiliate	VERB
abr-62	80	2	audit	audit	NOUN
abr-62	80	3	committee	committee	NOUN
abr-62	80	4	members	member	NOUN
abr-62	80	5	,	,	PUNCT
abr-62	80	6	those	those	PRON
abr-62	80	7	receiving	receive	VERB
abr-62	80	8	consulting	consulting	NOUN
abr-62	80	9	fees	fee	NOUN
abr-62	80	10	(	(	PUNCT
abr-62	80	11	affilpay	affilpay	NOUN
abr-62	80	12	)	)	PUNCT
abr-62	80	13	or	or	CCONJ
abr-62	80	14	having	have	VERB
abr-62	80	15	a	a	DET
abr-62	80	16	business	business	NOUN
abr-62	80	17	relationship	relationship	NOUN
abr-62	80	18	with	with	ADP
abr-62	80	19	the	the	DET
abr-62	80	20	company	company	NOUN
abr-62	80	21	(	(	PUNCT
abr-62	80	22	affilprof	affilprof	PROPN
abr-62	80	23	)	)	PUNCT
abr-62	80	24	,	,	PUNCT
abr-62	80	25	can	can	AUX
abr-62	80	26	result	result	VERB
abr-62	80	27	in	in	ADP
abr-62	80	28	conflicts	conflict	NOUN
abr-62	80	29	of	of	ADP
abr-62	80	30	interest	interest	NOUN
abr-62	80	31	(	(	PUNCT
abr-62	80	32	felo	felo	ADV
abr-62	80	33	,	,	PUNCT
abr-62	80	34	2001	2001	NUM
abr-62	80	35	)	)	PUNCT
abr-62	80	36	.	.	PUNCT
abr-62	81	1	soa	soa	PROPN
abr-62	81	2	provides	provide	VERB
abr-62	81	3	that	that	SCONJ
abr-62	81	4	in	in	ADP
abr-62	81	5	order	order	NOUN
abr-62	81	6	to	to	PART
abr-62	81	7	maintain	maintain	VERB
abr-62	81	8	independence	independence	NOUN
abr-62	81	9	,	,	PUNCT
abr-62	81	10	an	an	DET
abr-62	81	11	audit	audit	NOUN
abr-62	81	12	committee	committee	NOUN
abr-62	81	13	member	member	NOUN
abr-62	81	14	may	may	AUX
abr-62	81	15	not	not	PART
abr-62	81	16	receive	receive	VERB
abr-62	81	17	,	,	PUNCT
abr-62	81	18	“	"	PUNCT
abr-62	81	19	other	other	ADJ
abr-62	81	20	than	than	ADP
abr-62	81	21	for	for	ADP
abr-62	81	22	service	service	NOUN
abr-62	81	23	on	on	ADP
abr-62	81	24	the	the	DET
abr-62	81	25	board	board	NOUN
abr-62	81	26	,	,	PUNCT
abr-62	81	27	any	any	DET
abr-62	81	28	consulting	consulting	NOUN
abr-62	81	29	,	,	PUNCT
abr-62	81	30	advisory	advisory	ADJ
abr-62	81	31	,	,	PUNCT
abr-62	81	32	or	or	CCONJ
abr-62	81	33	other	other	ADJ
abr-62	81	34	compensatory	compensatory	ADJ
abr-62	81	35	fee	fee	NOUN
abr-62	81	36	from	from	ADP
abr-62	81	37	the	the	DET
abr-62	81	38	issuer	issuer	NOUN
abr-62	81	39	”	"	PUNCT
abr-62	81	40	(	(	PUNCT
abr-62	81	41	aicpa	aicpa	PROPN
abr-62	81	42	2002	2002	NUM
abr-62	81	43	,	,	PUNCT
abr-62	81	44	section	section	NOUN
abr-62	81	45	301	301	NUM
abr-62	81	46	)	)	PUNCT
abr-62	81	47	.	.	PUNCT
abr-62	82	1	also	also	ADV
abr-62	82	2	,	,	PUNCT
abr-62	82	3	payments	payment	NOUN
abr-62	82	4	for	for	ADP
abr-62	82	5	,	,	PUNCT
abr-62	82	6	“	"	PUNCT
abr-62	82	7	services	service	NOUN
abr-62	82	8	to	to	ADP
abr-62	82	9	law	law	NOUN
abr-62	82	10	firms	firm	NOUN
abr-62	82	11	,	,	PUNCT
abr-62	82	12	accounting	accounting	NOUN
abr-62	82	13	firms	firm	NOUN
abr-62	82	14	,	,	PUNCT
abr-62	82	15	consulting	consulting	NOUN
abr-62	82	16	firms	firm	NOUN
abr-62	82	17	,	,	PUNCT
abr-62	82	18	investment	investment	NOUN
abr-62	82	19	banks	bank	NOUN
abr-62	82	20	or	or	CCONJ
abr-62	82	21	financial	financial	ADJ
abr-62	82	22	advisory	advisory	ADJ
abr-62	82	23	firms	firm	NOUN
abr-62	82	24	in	in	ADP
abr-62	82	25	which	which	PRON
abr-62	82	26	audit	audit	NOUN
abr-62	82	27	committee	committee	NOUN
abr-62	82	28	members	member	NOUN
abr-62	82	29	are	be	AUX
abr-62	82	30	partners	partner	NOUN
abr-62	82	31	,	,	PUNCT
abr-62	82	32	members	member	NOUN
abr-62	82	33	,	,	PUNCT
abr-62	82	34	executive	executive	ADJ
abr-62	82	35	officers	officer	NOUN
abr-62	82	36	or	or	CCONJ
abr-62	82	37	hold	hold	VERB
abr-62	82	38	similar	similar	ADJ
abr-62	82	39	position	position	NOUN
abr-62	82	40	”	"	PUNCT
abr-62	82	41	are	be	AUX
abr-62	82	42	indirect	indirect	ADJ
abr-62	82	43	fees	fee	NOUN
abr-62	82	44	that	that	PRON
abr-62	82	45	should	should	AUX
abr-62	82	46	disqualify	disqualify	VERB
abr-62	82	47	the	the	DET
abr-62	82	48	audit	audit	NOUN
abr-62	82	49	committee	committee	NOUN
abr-62	82	50	member	member	NOUN
abr-62	82	51	(	(	PUNCT
abr-62	82	52	sec	sec	PROPN
abr-62	82	53	-	-	ADJ
abr-62	82	54	final	final	ADJ
abr-62	82	55	rule	rule	NOUN
abr-62	82	56	,	,	PUNCT
abr-62	82	57	2003	2003	NUM
abr-62	82	58	,	,	PUNCT
abr-62	82	59	ii	ii	PROPN
abr-62	82	60	(	(	PUNCT
abr-62	82	61	a	a	NOUN
abr-62	82	62	)	)	PUNCT
abr-62	82	63	2	2	NUM
abr-62	82	64	)	)	PUNCT
abr-62	82	65	.	.	PUNCT
abr-62	83	1	we	we	PRON
abr-62	83	2	define	define	VERB
abr-62	83	3	one	one	NUM
abr-62	83	4	more	more	ADJ
abr-62	83	5	variable	variable	NOUN
abr-62	83	6	:	:	PUNCT
abr-62	83	7	soa	soa	PROPN
abr-62	83	8	var	var	NOUN
abr-62	83	9	=	=	SYM
abr-62	83	10	1	1	NUM
abr-62	83	11	,	,	PUNCT
abr-62	83	12	if	if	SCONJ
abr-62	83	13	there	there	PRON
abr-62	83	14	is	be	VERB
abr-62	83	15	at	at	ADV
abr-62	83	16	least	least	ADJ
abr-62	83	17	one	one	NUM
abr-62	83	18	violation	violation	NOUN
abr-62	83	19	in	in	ADP
abr-62	83	20	a	a	DET
abr-62	83	21	sarbanes	sarbane	NOUN
abr-62	83	22	-	-	PUNCT
abr-62	83	23	oxley	oxley	ADJ
abr-62	83	24	act	act	PROPN
abr-62	83	25	appearance	appearance	NOUN
abr-62	83	26	characteristic	characteristic	NOUN
abr-62	83	27	,	,	PUNCT
abr-62	83	28	and	and	CCONJ
abr-62	83	29	soa	soa	PROPN
abr-62	83	30	var	var	NOUN
abr-62	83	31	=	=	SYM
abr-62	83	32	0	0	PUNCT
abr-62	83	33	if	if	SCONJ
abr-62	83	34	not	not	PART
abr-62	83	35	.	.	PUNCT
abr-62	84	1	next	next	ADJ
abr-62	84	2	four	four	NUM
abr-62	84	3	predictor	predictor	NOUN
abr-62	84	4	variables	variable	NOUN
abr-62	84	5	in	in	ADP
abr-62	84	6	addition	addition	NOUN
abr-62	84	7	to	to	ADP
abr-62	84	8	these	these	DET
abr-62	84	9	six	six	NUM
abr-62	84	10	soa	soa	NOUN
abr-62	84	11	variables	variable	NOUN
abr-62	84	12	,	,	PUNCT
abr-62	84	13	the	the	DET
abr-62	84	14	effect	effect	NOUN
abr-62	84	15	of	of	ADP
abr-62	84	16	four	four	NUM
abr-62	84	17	other	other	ADJ
abr-62	84	18	variables	variable	NOUN
abr-62	84	19	on	on	ADP
abr-62	84	20	audit	audit	NOUN
abr-62	84	21	committee	committee	NOUN
abr-62	84	22	independence	independence	NOUN
abr-62	84	23	can	can	AUX
abr-62	84	24	be	be	AUX
abr-62	84	25	inferred	infer	VERB
abr-62	84	26	from	from	ADP
abr-62	84	27	table	table	NOUN
abr-62	84	28	1	1	NUM
abr-62	84	29	:	:	PUNCT
abr-62	84	30	otherdir	otherdir	NOUN
abr-62	84	31	=	=	SYM
abr-62	84	32	1	1	NUM
abr-62	84	33	if	if	SCONJ
abr-62	84	34	any	any	DET
abr-62	84	35	audit	audit	NOUN
abr-62	84	36	committee	committee	NOUN
abr-62	84	37	member	member	NOUN
abr-62	84	38	is	be	AUX
abr-62	84	39	on	on	ADP
abr-62	84	40	4	4	NUM
abr-62	84	41	or	or	CCONJ
abr-62	84	42	more	more	ADJ
abr-62	84	43	boards	board	NOUN
abr-62	84	44	of	of	ADP
abr-62	84	45	public	public	ADJ
abr-62	84	46	companies	company	NOUN
abr-62	84	47	,	,	PUNCT
abr-62	84	48	else	else	ADV
abr-62	84	49	0	0	NUM
abr-62	84	50	.	.	PUNCT
abr-62	85	1	othercc	othercc	NOUN
abr-62	85	2	=	=	PUNCT
abr-62	85	3	1	1	NUM
abr-62	85	4	if	if	SCONJ
abr-62	85	5	any	any	DET
abr-62	85	6	audit	audit	NOUN
abr-62	85	7	committee	committee	NOUN
abr-62	85	8	member	member	NOUN
abr-62	85	9	is	be	AUX
abr-62	85	10	on	on	ADP
abr-62	85	11	4	4	NUM
abr-62	85	12	or	or	CCONJ
abr-62	85	13	more	more	ADJ
abr-62	85	14	compensation	compensation	NOUN
abr-62	85	15	committees	committee	NOUN
abr-62	85	16	of	of	ADP
abr-62	85	17	public	public	ADJ
abr-62	85	18	companies	company	NOUN
abr-62	85	19	,	,	PUNCT
abr-62	85	20	else	else	ADV
abr-62	85	21	0	0	NUM
abr-62	85	22	.	.	PUNCT
abr-62	86	1	compcom	compcom	PROPN
abr-62	86	2	=	=	PUNCT
abr-62	87	1	1	1	NUM
abr-62	87	2	if	if	SCONJ
abr-62	87	3	any	any	DET
abr-62	87	4	audit	audit	NOUN
abr-62	87	5	committee	committee	NOUN
abr-62	87	6	member	member	NOUN
abr-62	87	7	is	be	AUX
abr-62	87	8	also	also	ADV
abr-62	87	9	on	on	ADP
abr-62	87	10	the	the	DET
abr-62	87	11	company	company	NOUN
abr-62	87	12	compensation	compensation	NOUN
abr-62	87	13	committee	committee	NOUN
abr-62	87	14	,	,	PUNCT
abr-62	87	15	else	else	ADV
abr-62	87	16	0	0	NUM
abr-62	87	17	.	.	PUNCT
abr-62	88	1	affilother	affilother	PROPN
abr-62	88	2	=	=	NOUN
abr-62	88	3	1	1	NUM
abr-62	88	4	if	if	SCONJ
abr-62	88	5	any	any	DET
abr-62	88	6	audit	audit	NOUN
abr-62	88	7	committee	committee	NOUN
abr-62	88	8	member	member	NOUN
abr-62	88	9	has	have	VERB
abr-62	88	10	an	an	DET
abr-62	88	11	affiliated	affiliated	ADJ
abr-62	88	12	relationship	relationship	NOUN
abr-62	88	13	not	not	PART
abr-62	88	14	identified	identify	VERB
abr-62	88	15	by	by	ADP
abr-62	88	16	soa	soa	PROPN
abr-62	88	17	,	,	PUNCT
abr-62	88	18	else	else	ADV
abr-62	88	19	0	0	NUM
abr-62	88	20	.	.	PUNCT
abr-62	89	1	“	"	PUNCT
abr-62	89	2	other	other	ADJ
abr-62	89	3	ac	ac	PROPN
abr-62	89	4	,	,	PUNCT
abr-62	89	5	”	"	PUNCT
abr-62	89	6	“	"	PUNCT
abr-62	89	7	otherdir	otherdir	NOUN
abr-62	89	8	,	,	PUNCT
abr-62	89	9	”	"	PUNCT
abr-62	89	10	and	and	CCONJ
abr-62	89	11	“	"	PUNCT
abr-62	89	12	othercc	othercc	NOUN
abr-62	89	13	,	,	PUNCT
abr-62	89	14	”	"	PUNCT
abr-62	89	15	consider	consider	VERB
abr-62	89	16	the	the	PRON
abr-62	89	17	over	over	ADP
abr-62	89	18	extension	extension	NOUN
abr-62	89	19	of	of	ADP
abr-62	89	20	directors	director	NOUN
abr-62	89	21	,	,	PUNCT
abr-62	89	22	which	which	PRON
abr-62	89	23	can	can	AUX
abr-62	89	24	reduce	reduce	VERB
abr-62	89	25	independence	independence	NOUN
abr-62	89	26	(	(	PUNCT
abr-62	89	27	dicarlo	dicarlo	PROPN
abr-62	89	28	,	,	PUNCT
abr-62	89	29	2002	2002	NUM
abr-62	89	30	)	)	PUNCT
abr-62	89	31	and	and	CCONJ
abr-62	89	32	increase	increase	VERB
abr-62	89	33	reliance	reliance	NOUN
abr-62	89	34	on	on	ADP
abr-62	89	35	corporate	corporate	ADJ
abr-62	89	36	management	management	NOUN
abr-62	89	37	(	(	PUNCT
abr-62	89	38	raghunandan	raghunandan	PROPN
abr-62	89	39	et	et	PROPN
abr-62	89	40	al	al	PROPN
abr-62	89	41	.	.	PROPN
abr-62	89	42	,	,	PUNCT
abr-62	89	43	2001	2001	NUM
abr-62	89	44	;	;	PUNCT
abr-62	89	45	gulati	gulati	PROPN
abr-62	89	46	and	and	CCONJ
abr-62	89	47	westphal	westphal	PROPN
abr-62	89	48	,	,	PUNCT
abr-62	89	49	1999	1999	NUM
abr-62	89	50	)	)	PUNCT
abr-62	89	51	.	.	PUNCT
abr-62	90	1	dual	dual	ADJ
abr-62	90	2	membership	membership	NOUN
abr-62	90	3	on	on	ADP
abr-62	90	4	the	the	DET
abr-62	90	5	audit	audit	NOUN
abr-62	90	6	committee	committee	NOUN
abr-62	90	7	and	and	CCONJ
abr-62	90	8	the	the	DET
abr-62	90	9	compensation	compensation	PROPN
abr-62	90	10	committee	committee	PROPN
abr-62	90	11	(	(	PUNCT
abr-62	90	12	compcom	compcom	PROPN
abr-62	90	13	)	)	PUNCT
abr-62	90	14	presents	present	VERB
abr-62	90	15	conflicts	conflict	NOUN
abr-62	90	16	in	in	ADP
abr-62	90	17	evaluating	evaluate	VERB
abr-62	90	18	the	the	DET
abr-62	90	19	company	company	NOUN
abr-62	90	20	’s	’s	PART
abr-62	90	21	financial	financial	ADJ
abr-62	90	22	statements	statement	NOUN
abr-62	90	23	and	and	CCONJ
abr-62	90	24	management	management	NOUN
abr-62	90	25	performance	performance	NOUN
abr-62	90	26	(	(	PUNCT
abr-62	90	27	klein	klein	PROPN
abr-62	90	28	2003	2003	NUM
abr-62	90	29	;	;	PUNCT
abr-62	90	30	vafeas	vafea	NOUN
abr-62	90	31	,	,	PUNCT
abr-62	90	32	2001	2001	NUM
abr-62	90	33	)	)	PUNCT
abr-62	90	34	.	.	PUNCT
abr-62	91	1	although	although	SCONJ
abr-62	91	2	recent	recent	ADJ
abr-62	91	3	post	post	ADJ
abr-62	91	4	-	-	ADJ
abr-62	91	5	soa	soa	ADJ
abr-62	91	6	corporate	corporate	ADJ
abr-62	91	7	governance	governance	NOUN
abr-62	91	8	rules	rule	NOUN
abr-62	91	9	(	(	PUNCT
abr-62	91	10	sec	sec	PROPN
abr-62	91	11	2003b	2003b	NUM
abr-62	91	12	)	)	PUNCT
abr-62	91	13	address	address	NOUN
abr-62	91	14	this	this	DET
abr-62	91	15	variable	variable	NOUN
abr-62	91	16	by	by	ADP
abr-62	91	17	requiring	require	VERB
abr-62	91	18	a	a	DET
abr-62	91	19	company	company	NOUN
abr-62	91	20	’s	’s	PART
abr-62	91	21	compensation	compensation	NOUN
abr-62	91	22	committee	committee	NOUN
abr-62	91	23	composition	composition	NOUN
abr-62	91	24	to	to	PART
abr-62	91	25	include	include	VERB
abr-62	91	26	only	only	ADV
abr-62	91	27	independent	independent	ADJ
abr-62	91	28	directors	director	NOUN
abr-62	91	29	,	,	PUNCT
abr-62	91	30	they	they	PRON
abr-62	91	31	do	do	AUX
abr-62	91	32	not	not	PART
abr-62	91	33	require	require	VERB
abr-62	91	34	separate	separate	ADJ
abr-62	91	35	independent	independent	ADJ
abr-62	91	36	committees	committee	NOUN
abr-62	91	37	as	as	SCONJ
abr-62	91	38	recommended	recommend	VERB
abr-62	91	39	by	by	ADP
abr-62	91	40	klein	klein	PROPN
abr-62	91	41	(	(	PUNCT
abr-62	91	42	2003	2003	NUM
abr-62	91	43	)	)	PUNCT
abr-62	91	44	.	.	PUNCT
abr-62	92	1	the	the	DET
abr-62	92	2	last	last	ADJ
abr-62	92	3	inferred	infer	VERB
abr-62	92	4	variable	variable	NOUN
abr-62	92	5	,	,	PUNCT
abr-62	92	6	affilother	affilother	PROPN
abr-62	92	7	,	,	PUNCT
abr-62	92	8	encompasses	encompass	VERB
abr-62	92	9	additional	additional	ADJ
abr-62	92	10	affiliated	affiliated	ADJ
abr-62	92	11	relationships	relationship	NOUN
abr-62	92	12	that	that	PRON
abr-62	92	13	are	be	AUX
abr-62	92	14	not	not	PART
abr-62	92	15	covered	cover	VERB
abr-62	92	16	by	by	ADP
abr-62	92	17	current	current	ADJ
abr-62	92	18	sec	sec	PROPN
abr-62	92	19	and	and	CCONJ
abr-62	92	20	nyse	nyse	PROPN
abr-62	92	21	rules	rule	NOUN
abr-62	92	22	,	,	PUNCT
abr-62	92	23	e.g.	e.g.	ADV
abr-62	92	24	,	,	PUNCT
abr-62	92	25	retired	retired	ADJ
abr-62	92	26	auditing	auditing	NOUN
abr-62	92	27	partner	partner	NOUN
abr-62	92	28	-	-	PUNCT
abr-62	92	29	in	in	ADP
abr-62	92	30	-	-	PUNCT
abr-62	92	31	charge	charge	NOUN
abr-62	92	32	of	of	ADP
abr-62	92	33	current	current	ADJ
abr-62	92	34	auditor	auditor	NOUN
abr-62	92	35	or	or	CCONJ
abr-62	92	36	retired	retire	VERB
abr-62	92	37	ceo	ceo	NOUN
abr-62	92	38	of	of	ADP
abr-62	92	39	current	current	ADJ
abr-62	92	40	servicing	servicing	NOUN
abr-62	92	41	bank	bank	NOUN
abr-62	92	42	whose	whose	DET
abr-62	92	43	retirement	retirement	NOUN
abr-62	92	44	occurred	occur	VERB
abr-62	92	45	over	over	ADP
abr-62	92	46	three	three	NUM
abr-62	92	47	years	year	NOUN
abr-62	92	48	before	before	ADP
abr-62	92	49	becoming	become	VERB
abr-62	92	50	a	a	DET
abr-62	92	51	cardwell	cardwell	PROPN
abr-62	92	52	,	,	PUNCT
abr-62	92	53	sennetti	sennetti	NOUN
abr-62	92	54	,	,	PUNCT
abr-62	92	55	and	and	CCONJ
abr-62	92	56	poulson	poulson	NOUN
abr-62	92	57	advances	advance	VERB
abr-62	92	58	in	in	ADP
abr-62	92	59	business	business	NOUN
abr-62	92	60	research	research	NOUN
abr-62	92	61	2011	2011	NUM
abr-62	92	62	,	,	PUNCT
abr-62	92	63	vol	vol	NOUN
abr-62	92	64	.	.	PROPN
abr-62	92	65	2	2	NUM
abr-62	92	66	,	,	PUNCT
abr-62	92	67	no	no	INTJ
abr-62	92	68	.	.	NOUN
abr-62	92	69	1	1	NUM
abr-62	92	70	,	,	PUNCT
abr-62	92	71	179	179	NUM
abr-62	92	72	-	-	SYM
abr-62	92	73	193	193	NUM
abr-62	92	74	183	183	NUM
abr-62	92	75	member	member	NOUN
abr-62	92	76	of	of	ADP
abr-62	92	77	the	the	DET
abr-62	92	78	audit	audit	NOUN
abr-62	92	79	committee	committee	NOUN
abr-62	92	80	.	.	PUNCT
abr-62	93	1	these	these	DET
abr-62	93	2	ten	ten	NUM
abr-62	93	3	predictor	predictor	NOUN
abr-62	93	4	variables	variable	NOUN
abr-62	93	5	define	define	VERB
abr-62	93	6	independence	independence	NOUN
abr-62	93	7	by	by	ADP
abr-62	93	8	appearance	appearance	NOUN
abr-62	93	9	in	in	ADP
abr-62	93	10	much	much	ADV
abr-62	93	11	more	more	ADJ
abr-62	93	12	detail	detail	NOUN
abr-62	93	13	than	than	ADP
abr-62	93	14	previous	previous	ADJ
abr-62	93	15	research	research	NOUN
abr-62	93	16	(	(	PUNCT
abr-62	93	17	e.g.	e.g.	ADV
abr-62	93	18	abbott	abbott	PROPN
abr-62	93	19	et	et	PROPN
abr-62	93	20	al	al	PROPN
abr-62	93	21	.	.	PROPN
abr-62	93	22	,	,	PUNCT
abr-62	93	23	2003	2003	NUM
abr-62	93	24	)	)	PUNCT
abr-62	93	25	.	.	PUNCT
abr-62	94	1	two	two	NUM
abr-62	94	2	other	other	ADJ
abr-62	94	3	characteristics	characteristic	NOUN
abr-62	94	4	that	that	PRON
abr-62	94	5	may	may	AUX
abr-62	94	6	reduce	reduce	VERB
abr-62	94	7	the	the	DET
abr-62	94	8	effective	effective	ADJ
abr-62	94	9	independence	independence	NOUN
abr-62	94	10	to	to	ADP
abr-62	94	11	the	the	DET
abr-62	94	12	above	above	ADJ
abr-62	94	13	ten	ten	NUM
abr-62	94	14	,	,	PUNCT
abr-62	94	15	we	we	PRON
abr-62	94	16	add	add	VERB
abr-62	94	17	two	two	NUM
abr-62	94	18	measures	measure	NOUN
abr-62	94	19	of	of	ADP
abr-62	94	20	audit	audit	NOUN
abr-62	94	21	committee	committee	NOUN
abr-62	94	22	independence	independence	NOUN
abr-62	94	23	from	from	ADP
abr-62	94	24	prior	prior	ADJ
abr-62	94	25	research	research	NOUN
abr-62	94	26	:	:	PUNCT
abr-62	94	27	(	(	PUNCT
abr-62	94	28	1	1	X
abr-62	94	29	)	)	PUNCT
abr-62	94	30	the	the	DET
abr-62	94	31	committee	committee	NOUN
abr-62	94	32	’s	’s	PART
abr-62	94	33	percentage	percentage	NOUN
abr-62	94	34	of	of	ADP
abr-62	94	35	board	board	NOUN
abr-62	94	36	stock	stock	NOUN
abr-62	94	37	ownership	ownership	NOUN
abr-62	94	38	and	and	CCONJ
abr-62	94	39	stock	stock	NOUN
abr-62	94	40	options	option	NOUN
abr-62	94	41	(	(	PUNCT
abr-62	94	42	ac	ac	ADP
abr-62	94	43	stock%	stock%	PROPN
abr-62	94	44	of	of	ADP
abr-62	94	45	board	board	NOUN
abr-62	94	46	)	)	PUNCT
abr-62	94	47	from	from	ADP
abr-62	94	48	carcello	carcello	PROPN
abr-62	94	49	and	and	CCONJ
abr-62	94	50	neal	neal	PROPN
abr-62	94	51	(	(	PUNCT
abr-62	94	52	2003	2003	NUM
abr-62	94	53	)	)	PUNCT
abr-62	94	54	and	and	CCONJ
abr-62	94	55	klein	klein	PROPN
abr-62	94	56	(	(	PUNCT
abr-62	94	57	2002	2002	NUM
abr-62	94	58	)	)	PUNCT
abr-62	94	59	and	and	CCONJ
abr-62	94	60	(	(	PUNCT
abr-62	94	61	2	2	X
abr-62	94	62	)	)	PUNCT
abr-62	94	63	the	the	DET
abr-62	94	64	company	company	NOUN
abr-62	94	65	size	size	NOUN
abr-62	94	66	defined	define	VERB
abr-62	94	67	by	by	ADP
abr-62	94	68	total	total	ADJ
abr-62	94	69	assets	asset	NOUN
abr-62	94	70	(	(	PUNCT
abr-62	94	71	total	total	ADJ
abr-62	94	72	assets	asset	NOUN
abr-62	94	73	,	,	PUNCT
abr-62	94	74	from	from	ADP
abr-62	94	75	abbott	abbott	PROPN
abr-62	94	76	et	et	PROPN
abr-62	94	77	al	al	PROPN
abr-62	94	78	.	.	PROPN
abr-62	94	79	,	,	PUNCT
abr-62	94	80	2003	2003	NUM
abr-62	94	81	;	;	PUNCT
abr-62	94	82	carcello	carcello	PROPN
abr-62	94	83	and	and	CCONJ
abr-62	94	84	neal	neal	PROPN
abr-62	94	85	,	,	PUNCT
abr-62	94	86	2000	2000	NUM
abr-62	94	87	;	;	PUNCT
abr-62	94	88	geiger	geiger	PROPN
abr-62	94	89	and	and	CCONJ
abr-62	94	90	rama	rama	PROPN
abr-62	94	91	,	,	PUNCT
abr-62	94	92	2003	2003	NUM
abr-62	94	93	;	;	PUNCT
abr-62	94	94	palmrose	palmrose	ADJ
abr-62	94	95	,	,	PUNCT
abr-62	94	96	1997	1997	NUM
abr-62	94	97	)	)	PUNCT
abr-62	94	98	.	.	PUNCT
abr-62	95	1	large	large	ADJ
abr-62	95	2	stock	stock	NOUN
abr-62	95	3	ownership	ownership	NOUN
abr-62	95	4	may	may	AUX
abr-62	95	5	reduce	reduce	VERB
abr-62	95	6	the	the	DET
abr-62	95	7	incentive	incentive	NOUN
abr-62	95	8	to	to	PART
abr-62	95	9	file	file	VERB
abr-62	95	10	for	for	ADP
abr-62	95	11	bankruptcy	bankruptcy	NOUN
abr-62	95	12	.	.	PUNCT
abr-62	96	1	also	also	ADV
abr-62	96	2	,	,	PUNCT
abr-62	96	3	smaller	small	ADJ
abr-62	96	4	companies	company	NOUN
abr-62	96	5	are	be	AUX
abr-62	96	6	more	more	ADV
abr-62	96	7	likely	likely	ADJ
abr-62	96	8	to	to	PART
abr-62	96	9	be	be	AUX
abr-62	96	10	financially	financially	ADV
abr-62	96	11	stressed	stress	VERB
abr-62	96	12	and	and	CCONJ
abr-62	96	13	have	have	VERB
abr-62	96	14	less	less	ADJ
abr-62	96	15	leverage	leverage	NOUN
abr-62	96	16	when	when	SCONJ
abr-62	96	17	filing	file	VERB
abr-62	96	18	for	for	ADP
abr-62	96	19	bankruptcy	bankruptcy	NOUN
abr-62	96	20	.	.	PUNCT
abr-62	97	1	so	so	ADV
abr-62	97	2	we	we	PRON
abr-62	97	3	define	define	VERB
abr-62	97	4	:	:	PUNCT
abr-62	97	5	ac	ac	PROPN
abr-62	97	6	stock%	stock%	PROPN
abr-62	97	7	of	of	ADP
abr-62	97	8	board	board	NOUN
abr-62	97	9	=	=	SYM
abr-62	97	10	audit	audit	PROPN
abr-62	97	11	committee	committee	NOUN
abr-62	97	12	directors	director	NOUN
abr-62	97	13	’	’	PART
abr-62	97	14	stock	stock	NOUN
abr-62	97	15	ownership	ownership	NOUN
abr-62	97	16	to	to	ADP
abr-62	97	17	total	total	ADJ
abr-62	97	18	directors	director	NOUN
abr-62	97	19	and	and	CCONJ
abr-62	97	20	executive	executive	ADJ
abr-62	97	21	management	management	NOUN
abr-62	97	22	.	.	PUNCT
abr-62	98	1	total	total	ADJ
abr-62	98	2	assets	asset	NOUN
abr-62	98	3	=	=	SYM
abr-62	98	4	natural	natural	ADJ
abr-62	98	5	log	log	NOUN
abr-62	98	6	of	of	ADP
abr-62	98	7	total	total	ADJ
abr-62	98	8	assets	asset	NOUN
abr-62	98	9	(	(	PUNCT
abr-62	98	10	in	in	ADP
abr-62	98	11	thousands	thousand	NOUN
abr-62	98	12	)	)	PUNCT
abr-62	98	13	.	.	PUNCT
abr-62	99	1	the	the	DET
abr-62	99	2	adjusted	adjust	VERB
abr-62	99	3	altman	altman	PROPN
abr-62	99	4	’s	’s	PART
abr-62	99	5	measure	measure	NOUN
abr-62	99	6	,	,	PUNCT
abr-62	99	7	z	z	NOUN
abr-62	99	8	-	-	PUNCT
abr-62	99	9	score	score	NOUN
abr-62	99	10	(	(	PUNCT
abr-62	99	11	abbot	abbot	NOUN
abr-62	99	12	et	et	PROPN
abr-62	99	13	al	al	PROPN
abr-62	99	14	.	.	PROPN
abr-62	99	15	,	,	PUNCT
abr-62	99	16	2004	2004	NUM
abr-62	99	17	)	)	PUNCT
abr-62	99	18	,	,	PUNCT
abr-62	99	19	suggests	suggest	VERB
abr-62	99	20	a	a	DET
abr-62	99	21	level	level	NOUN
abr-62	99	22	of	of	ADP
abr-62	99	23	financial	financial	ADJ
abr-62	99	24	stress	stress	NOUN
abr-62	99	25	based	base	VERB
abr-62	99	26	on	on	ADP
abr-62	99	27	the	the	DET
abr-62	99	28	company	company	NOUN
abr-62	99	29	’s	’s	PART
abr-62	99	30	ability	ability	NOUN
abr-62	99	31	to	to	PART
abr-62	99	32	meet	meet	VERB
abr-62	99	33	cash	cash	NOUN
abr-62	99	34	demands	demand	NOUN
abr-62	99	35	,	,	PUNCT
abr-62	99	36	which	which	PRON
abr-62	99	37	could	could	AUX
abr-62	99	38	lead	lead	VERB
abr-62	99	39	to	to	ADP
abr-62	99	40	filing	file	VERB
abr-62	99	41	for	for	ADP
abr-62	99	42	bankruptcy	bankruptcy	NOUN
abr-62	99	43	under	under	ADP
abr-62	99	44	chapter	chapter	NOUN
abr-62	99	45	11	11	NUM
abr-62	99	46	(	(	PUNCT
abr-62	99	47	chapter	chapter	NOUN
abr-62	99	48	11	11	NUM
abr-62	99	49	only	only	ADV
abr-62	99	50	)	)	PUNCT
abr-62	99	51	or	or	CCONJ
abr-62	99	52	whether	whether	SCONJ
abr-62	99	53	a	a	DET
abr-62	99	54	going	go	VERB
abr-62	99	55	-	-	PUNCT
abr-62	99	56	concern	concern	NOUN
abr-62	99	57	opinion	opinion	NOUN
abr-62	99	58	,	,	PUNCT
abr-62	99	59	gco	gco	PROPN
abr-62	99	60	(	(	PUNCT
abr-62	99	61	carcello	carcello	PROPN
abr-62	99	62	and	and	CCONJ
abr-62	99	63	neal	neal	PROPN
abr-62	99	64	,	,	PUNCT
abr-62	99	65	2000	2000	NUM
abr-62	99	66	)	)	PUNCT
abr-62	99	67	,	,	PUNCT
abr-62	99	68	is	be	AUX
abr-62	99	69	appropriate	appropriate	ADJ
abr-62	99	70	.	.	PUNCT
abr-62	100	1	so	so	ADV
abr-62	100	2	we	we	PRON
abr-62	100	3	define	define	VERB
abr-62	100	4	:	:	PUNCT
abr-62	100	5	z	z	NOUN
abr-62	100	6	-	-	PUNCT
abr-62	100	7	score	score	NOUN
abr-62	100	8	=	=	NOUN
abr-62	100	9	1	1	NUM
abr-62	100	10	if	if	SCONJ
abr-62	100	11	the	the	DET
abr-62	100	12	altman	altman	NOUN
abr-62	100	13	’s	’s	PART
abr-62	100	14	z	z	NOUN
abr-62	100	15	-	-	PUNCT
abr-62	100	16	score	score	NOUN
abr-62	100	17	is	be	AUX
abr-62	100	18	less	less	ADJ
abr-62	100	19	than	than	ADP
abr-62	100	20	2.6	2.6	NUM
abr-62	100	21	(	(	PUNCT
abr-62	100	22	technically	technically	ADV
abr-62	100	23	bankrupt	bankrupt	ADJ
abr-62	100	24	)	)	PUNCT
abr-62	100	25	,	,	PUNCT
abr-62	100	26	else	else	ADV
abr-62	100	27	0	0	NUM
abr-62	100	28	.	.	PUNCT
abr-62	101	1	two	two	NUM
abr-62	101	2	dependent	dependent	ADJ
abr-62	101	3	variables	variable	NOUN
abr-62	101	4	first	first	ADJ
abr-62	101	5	dependent	dependent	ADJ
abr-62	101	6	variable	variable	NOUN
abr-62	101	7	we	we	PRON
abr-62	101	8	can	can	AUX
abr-62	101	9	also	also	ADV
abr-62	101	10	define	define	VERB
abr-62	101	11	two	two	NUM
abr-62	101	12	measures	measure	NOUN
abr-62	101	13	of	of	ADP
abr-62	101	14	effective	effective	ADJ
abr-62	101	15	independence	independence	NOUN
abr-62	101	16	.	.	PUNCT
abr-62	102	1	the	the	DET
abr-62	102	2	first	first	ADJ
abr-62	102	3	is	be	AUX
abr-62	102	4	the	the	DET
abr-62	102	5	going	go	VERB
abr-62	102	6	-	-	PUNCT
abr-62	102	7	concern	concern	NOUN
abr-62	102	8	audit	audit	NOUN
abr-62	102	9	opinion	opinion	NOUN
abr-62	102	10	(	(	PUNCT
abr-62	102	11	gco	gco	PROPN
abr-62	102	12	)	)	PUNCT
abr-62	102	13	given	give	VERB
abr-62	102	14	by	by	ADP
abr-62	102	15	the	the	DET
abr-62	102	16	auditor	auditor	NOUN
abr-62	102	17	(	(	PUNCT
abr-62	102	18	carcello	carcello	PROPN
abr-62	102	19	and	and	CCONJ
abr-62	102	20	neal	neal	PROPN
abr-62	102	21	,	,	PUNCT
abr-62	102	22	2000	2000	NUM
abr-62	102	23	and	and	CCONJ
abr-62	102	24	2003	2003	NUM
abr-62	102	25	;	;	PUNCT
abr-62	102	26	abbott	abbott	PROPN
abr-62	102	27	et	et	PROPN
abr-62	102	28	al	al	PROPN
abr-62	102	29	.	.	PROPN
abr-62	102	30	,	,	PUNCT
abr-62	102	31	2003	2003	NUM
abr-62	102	32	)	)	PUNCT
abr-62	102	33	.	.	PUNCT
abr-62	103	1	for	for	ADP
abr-62	103	2	financially	financially	ADV
abr-62	103	3	stressed	stressed	ADJ
abr-62	103	4	companies	company	NOUN
abr-62	103	5	this	this	DET
abr-62	103	6	opinion	opinion	NOUN
abr-62	103	7	must	must	AUX
abr-62	103	8	be	be	AUX
abr-62	103	9	supported	support	VERB
abr-62	103	10	and	and	CCONJ
abr-62	103	11	then	then	ADV
abr-62	103	12	facilitated	facilitate	VERB
abr-62	103	13	by	by	ADP
abr-62	103	14	the	the	DET
abr-62	103	15	audit	audit	NOUN
abr-62	103	16	committee	committee	NOUN
abr-62	103	17	.	.	PUNCT
abr-62	104	1	although	although	SCONJ
abr-62	104	2	other	other	ADJ
abr-62	104	3	measures	measure	NOUN
abr-62	104	4	of	of	ADP
abr-62	104	5	auditor	auditor	NOUN
abr-62	104	6	(	(	PUNCT
abr-62	104	7	and	and	CCONJ
abr-62	104	8	hence	hence	ADV
abr-62	104	9	audit	audit	NOUN
abr-62	104	10	committee	committee	NOUN
abr-62	104	11	)	)	PUNCT
abr-62	104	12	effectiveness	effectiveness	NOUN
abr-62	104	13	have	have	AUX
abr-62	104	14	been	be	AUX
abr-62	104	15	suggested	suggest	VERB
abr-62	104	16	such	such	ADJ
abr-62	104	17	as	as	ADP
abr-62	104	18	the	the	DET
abr-62	104	19	quality	quality	NOUN
abr-62	104	20	of	of	ADP
abr-62	104	21	earnings	earning	NOUN
abr-62	104	22	or	or	CCONJ
abr-62	104	23	discretionary	discretionary	ADJ
abr-62	104	24	accruals	accrual	NOUN
abr-62	104	25	,	,	PUNCT
abr-62	104	26	the	the	DET
abr-62	104	27	use	use	NOUN
abr-62	104	28	of	of	ADP
abr-62	104	29	the	the	DET
abr-62	104	30	gco	gco	PROPN
abr-62	104	31	is	be	AUX
abr-62	104	32	most	most	ADV
abr-62	104	33	widely	widely	ADV
abr-62	104	34	known	know	VERB
abr-62	104	35	(	(	PUNCT
abr-62	104	36	e.g.	e.g.	ADV
abr-62	104	37	,	,	PUNCT
abr-62	104	38	carcello	carcello	PROPN
abr-62	104	39	and	and	CCONJ
abr-62	104	40	neal	neal	PROPN
abr-62	104	41	,	,	PUNCT
abr-62	104	42	2000	2000	NUM
abr-62	104	43	and	and	CCONJ
abr-62	104	44	2003	2003	NUM
abr-62	104	45	;	;	PUNCT
abr-62	104	46	abbott	abbott	PROPN
abr-62	104	47	et	et	PROPN
abr-62	104	48	al	al	PROPN
abr-62	104	49	.	.	PROPN
abr-62	104	50	,	,	PUNCT
abr-62	104	51	2004	2004	NUM
abr-62	104	52	)	)	PUNCT
abr-62	104	53	.	.	PUNCT
abr-62	104	54	]	]	PUNCT
abr-62	105	1	so	so	ADV
abr-62	105	2	we	we	PRON
abr-62	105	3	can	can	AUX
abr-62	105	4	define	define	VERB
abr-62	105	5	:	:	PUNCT
abr-62	105	6	gco	gco	PROPN
abr-62	105	7	=	=	PUNCT
abr-62	105	8	1	1	NUM
abr-62	105	9	if	if	SCONJ
abr-62	105	10	the	the	DET
abr-62	105	11	company	company	NOUN
abr-62	105	12	has	have	VERB
abr-62	105	13	a	a	DET
abr-62	105	14	going	go	VERB
abr-62	105	15	-	-	PUNCT
abr-62	105	16	concern	concern	NOUN
abr-62	105	17	opinion	opinion	NOUN
abr-62	105	18	for	for	ADP
abr-62	105	19	the	the	DET
abr-62	105	20	year	year	NOUN
abr-62	105	21	under	under	ADP
abr-62	105	22	review	review	NOUN
abr-62	105	23	,	,	PUNCT
abr-62	105	24	else	else	ADV
abr-62	105	25	0	0	NUM
abr-62	105	26	.	.	PUNCT
abr-62	106	1	going	go	VERB
abr-62	106	2	-	-	PUNCT
abr-62	106	3	concern	concern	NOUN
abr-62	106	4	evaluation	evaluation	NOUN
abr-62	106	5	and	and	CCONJ
abr-62	106	6	disclosure	disclosure	NOUN
abr-62	106	7	in	in	ADP
abr-62	106	8	stressed	stressed	ADJ
abr-62	106	9	industries	industry	NOUN
abr-62	106	10	currently	currently	ADV
abr-62	106	11	,	,	PUNCT
abr-62	106	12	if	if	SCONJ
abr-62	106	13	there	there	PRON
abr-62	106	14	is	be	VERB
abr-62	106	15	substantial	substantial	ADJ
abr-62	106	16	doubt	doubt	NOUN
abr-62	106	17	that	that	SCONJ
abr-62	106	18	a	a	DET
abr-62	106	19	company	company	NOUN
abr-62	106	20	will	will	AUX
abr-62	106	21	continue	continue	VERB
abr-62	106	22	as	as	ADP
abr-62	106	23	a	a	DET
abr-62	106	24	going	going	NOUN
abr-62	106	25	-	-	PUNCT
abr-62	106	26	concern	concern	NOUN
abr-62	106	27	for	for	ADP
abr-62	106	28	a	a	DET
abr-62	106	29	reasonable	reasonable	ADJ
abr-62	106	30	period	period	NOUN
abr-62	106	31	of	of	ADP
abr-62	106	32	time	time	NOUN
abr-62	106	33	,	,	PUNCT
abr-62	106	34	aicpa	aicpa	VERB
abr-62	106	35	statements	statement	NOUN
abr-62	106	36	on	on	ADP
abr-62	106	37	auditing	auditing	NOUN
abr-62	106	38	standards	standard	NOUN
abr-62	106	39	59	59	NUM
abr-62	106	40	(	(	PUNCT
abr-62	106	41	sas	sas	PROPN
abr-62	106	42	59	59	NUM
abr-62	106	43	)	)	PUNCT
abr-62	106	44	requires	require	VERB
abr-62	106	45	that	that	SCONJ
abr-62	106	46	the	the	DET
abr-62	106	47	auditor	auditor	NOUN
abr-62	106	48	must	must	AUX
abr-62	106	49	disclose	disclose	VERB
abr-62	106	50	this	this	DET
abr-62	106	51	concern	concern	NOUN
abr-62	106	52	in	in	ADP
abr-62	106	53	the	the	DET
abr-62	106	54	audit	audit	NOUN
abr-62	106	55	report	report	NOUN
abr-62	106	56	(	(	PUNCT
abr-62	106	57	robertson	robertson	PROPN
abr-62	106	58	and	and	CCONJ
abr-62	106	59	louwers	louwer	NOUN
abr-62	106	60	,	,	PUNCT
abr-62	106	61	2002	2002	NUM
abr-62	106	62	)	)	PUNCT
abr-62	106	63	.	.	PUNCT
abr-62	107	1	sas	sas	PROPN
abr-62	107	2	59	59	NUM
abr-62	107	3	does	do	AUX
abr-62	107	4	not	not	PART
abr-62	107	5	require	require	VERB
abr-62	107	6	auditors	auditor	NOUN
abr-62	107	7	to	to	PART
abr-62	107	8	perform	perform	VERB
abr-62	107	9	more	more	ADJ
abr-62	107	10	procedures	procedure	NOUN
abr-62	107	11	than	than	SCONJ
abr-62	107	12	they	they	PRON
abr-62	107	13	normally	normally	ADV
abr-62	107	14	perform	perform	VERB
abr-62	107	15	or	or	CCONJ
abr-62	107	16	expect	expect	VERB
abr-62	107	17	the	the	DET
abr-62	107	18	auditors	auditor	NOUN
abr-62	107	19	to	to	PART
abr-62	107	20	predict	predict	VERB
abr-62	107	21	future	future	ADJ
abr-62	107	22	events	event	NOUN
abr-62	107	23	.	.	PUNCT
abr-62	108	1	also	also	ADV
abr-62	108	2	,	,	PUNCT
abr-62	108	3	it	it	PRON
abr-62	108	4	does	do	AUX
abr-62	108	5	not	not	PART
abr-62	108	6	provide	provide	VERB
abr-62	108	7	any	any	DET
abr-62	108	8	new	new	ADJ
abr-62	108	9	auditing	auditing	NOUN
abr-62	108	10	procedures	procedure	NOUN
abr-62	108	11	to	to	PART
abr-62	108	12	discern	discern	VERB
abr-62	108	13	going	go	VERB
abr-62	108	14	-	-	PUNCT
abr-62	108	15	concern	concern	NOUN
abr-62	108	16	problems	problem	NOUN
abr-62	108	17	.	.	PUNCT
abr-62	109	1	although	although	SCONJ
abr-62	109	2	not	not	PART
abr-62	109	3	required	require	VERB
abr-62	109	4	,	,	PUNCT
abr-62	109	5	many	many	ADJ
abr-62	109	6	auditors	auditor	NOUN
abr-62	109	7	use	use	VERB
abr-62	109	8	business	business	NOUN
abr-62	109	9	failure	failure	NOUN
abr-62	109	10	prediction	prediction	NOUN
abr-62	109	11	models	model	NOUN
abr-62	109	12	,	,	PUNCT
abr-62	109	13	such	such	ADJ
abr-62	109	14	as	as	ADP
abr-62	109	15	edward	edward	PROPN
abr-62	109	16	altman	altman	PROPN
abr-62	109	17	’s	’s	PART
abr-62	109	18	discriminant	discriminant	NOUN
abr-62	109	19	z	z	NOUN
abr-62	109	20	-	-	PUNCT
abr-62	109	21	score	score	NOUN
abr-62	109	22	bankruptcy	bankruptcy	NOUN
abr-62	109	23	predictor	predictor	NOUN
abr-62	109	24	(	(	PUNCT
abr-62	109	25	altman	altman	PROPN
abr-62	109	26	,	,	PUNCT
abr-62	109	27	1968	1968	NUM
abr-62	109	28	)	)	PUNCT
abr-62	109	29	,	,	PUNCT
abr-62	109	30	to	to	PART
abr-62	109	31	evaluate	evaluate	VERB
abr-62	109	32	going	going	NOUN
abr-62	109	33	-	-	PUNCT
abr-62	109	34	concern	concern	NOUN
abr-62	109	35	issues	issue	NOUN
abr-62	109	36	(	(	PUNCT
abr-62	109	37	robertson	robertson	PROPN
abr-62	109	38	and	and	CCONJ
abr-62	109	39	louwers	louwer	NOUN
abr-62	109	40	,	,	PUNCT
abr-62	109	41	2002	2002	NUM
abr-62	109	42	;	;	PUNCT
abr-62	109	43	abbott	abbott	PROPN
abr-62	109	44	,	,	PUNCT
abr-62	109	45	1994	1994	NUM
abr-62	109	46	)	)	PUNCT
abr-62	109	47	.	.	PUNCT
abr-62	110	1	another	another	DET
abr-62	110	2	issue	issue	NOUN
abr-62	110	3	is	be	AUX
abr-62	110	4	whether	whether	SCONJ
abr-62	110	5	or	or	CCONJ
abr-62	110	6	not	not	PART
abr-62	110	7	the	the	DET
abr-62	110	8	opinion	opinion	NOUN
abr-62	110	9	actually	actually	ADV
abr-62	110	10	anticipates	anticipate	VERB
abr-62	110	11	or	or	CCONJ
abr-62	110	12	unnecessarily	unnecessarily	ADV
abr-62	110	13	exacerbates	exacerbate	VERB
abr-62	110	14	the	the	DET
abr-62	110	15	filing	filing	NOUN
abr-62	110	16	.	.	PUNCT
abr-62	111	1	palmrose	palmrose	ADJ
abr-62	111	2	(	(	PUNCT
abr-62	111	3	1997	1997	NUM
abr-62	111	4	)	)	PUNCT
abr-62	111	5	found	find	VERB
abr-62	111	6	that	that	PRON
abr-62	111	7	of	of	ADP
abr-62	111	8	the	the	DET
abr-62	111	9	655	655	NUM
abr-62	111	10	public	public	ADJ
abr-62	111	11	companies	company	NOUN
abr-62	111	12	declaring	declare	VERB
abr-62	111	13	bankruptcy	bankruptcy	NOUN
abr-62	111	14	between	between	ADP
abr-62	111	15	1972	1972	NUM
abr-62	111	16	and	and	CCONJ
abr-62	111	17	1992	1992	NUM
abr-62	111	18	,	,	PUNCT
abr-62	111	19	less	less	ADJ
abr-62	111	20	than	than	ADP
abr-62	111	21	twenty	twenty	NUM
abr-62	111	22	percent	percent	NOUN
abr-62	111	23	involved	involve	VERB
abr-62	111	24	auditor	auditor	NOUN
abr-62	111	25	litigation	litigation	NOUN
abr-62	111	26	.	.	PUNCT
abr-62	112	1	geiger	geiger	PROPN
abr-62	112	2	and	and	CCONJ
abr-62	112	3	raghunandan	raghunandan	PROPN
abr-62	112	4	,	,	PUNCT
abr-62	112	5	(	(	PUNCT
abr-62	112	6	2002	2002	NUM
abr-62	112	7	)	)	PUNCT
abr-62	112	8	found	find	VERB
abr-62	112	9	that	that	SCONJ
abr-62	112	10	the	the	DET
abr-62	112	11	lower	low	ADJ
abr-62	112	12	threat	threat	NOUN
abr-62	112	13	of	of	ADP
abr-62	112	14	litigation	litigation	NOUN
abr-62	112	15	in	in	ADP
abr-62	112	16	the	the	DET
abr-62	112	17	past	past	ADJ
abr-62	112	18	decade	decade	NOUN
abr-62	112	19	was	be	AUX
abr-62	112	20	associated	associate	VERB
abr-62	112	21	with	with	ADP
abr-62	112	22	the	the	DET
abr-62	112	23	issuance	issuance	NOUN
abr-62	112	24	of	of	ADP
abr-62	112	25	fewer	few	ADJ
abr-62	112	26	going	go	VERB
abr-62	112	27	-	-	PUNCT
abr-62	112	28	concern	concern	NOUN
abr-62	112	29	opinions	opinion	NOUN
abr-62	112	30	to	to	ADP
abr-62	112	31	stressed	stressed	ADJ
abr-62	112	32	companies	company	NOUN
abr-62	112	33	.	.	PUNCT
abr-62	113	1	therefore	therefore	ADV
abr-62	113	2	,	,	PUNCT
abr-62	113	3	it	it	PRON
abr-62	113	4	is	be	AUX
abr-62	113	5	surprisingly	surprisingly	ADV
abr-62	113	6	likely	likely	ADJ
abr-62	113	7	that	that	SCONJ
abr-62	113	8	a	a	DET
abr-62	113	9	company	company	NOUN
abr-62	113	10	could	could	AUX
abr-62	113	11	be	be	AUX
abr-62	113	12	given	give	VERB
abr-62	113	13	a	a	DET
abr-62	113	14	going	go	VERB
abr-62	113	15	-	-	PUNCT
abr-62	113	16	concern	concern	NOUN
abr-62	113	17	opinion	opinion	NOUN
abr-62	113	18	after	after	ADP
abr-62	113	19	filing	file	VERB
abr-62	113	20	for	for	ADP
abr-62	113	21	bankruptcy	bankruptcy	NOUN
abr-62	113	22	rather	rather	ADV
abr-62	113	23	than	than	ADP
abr-62	113	24	before	before	ADV
abr-62	113	25	.	.	PUNCT
abr-62	114	1	as	as	SCONJ
abr-62	114	2	explained	explain	VERB
abr-62	114	3	by	by	ADP
abr-62	114	4	mutchler	mutchler	NOUN
abr-62	114	5	et	et	PROPN
abr-62	114	6	al	al	PROPN
abr-62	114	7	.	.	PROPN
abr-62	114	8	,	,	PUNCT
abr-62	114	9	(	(	PUNCT
abr-62	114	10	1997	1997	NUM
abr-62	114	11	)	)	PUNCT
abr-62	114	12	,	,	PUNCT
abr-62	114	13	this	this	PRON
abr-62	114	14	could	could	AUX
abr-62	114	15	occur	occur	VERB
abr-62	114	16	since	since	SCONJ
abr-62	114	17	some	some	DET
abr-62	114	18	clients	client	NOUN
abr-62	114	19	have	have	AUX
abr-62	114	20	contrary	contrary	ADJ
abr-62	114	21	and	and	CCONJ
abr-62	114	22	mitigating	mitigate	VERB
abr-62	114	23	information	information	NOUN
abr-62	114	24	correctly	correctly	ADV
abr-62	114	25	not	not	PART
abr-62	114	26	taken	take	VERB
abr-62	114	27	into	into	ADP
abr-62	114	28	account	account	NOUN
abr-62	114	29	for	for	ADP
abr-62	114	30	the	the	DET
abr-62	114	31	going	go	VERB
abr-62	114	32	-	-	PUNCT
abr-62	114	33	concern	concern	NOUN
abr-62	114	34	cardwell	cardwell	PROPN
abr-62	114	35	,	,	PUNCT
abr-62	114	36	sennetti	sennetti	NOUN
abr-62	114	37	,	,	PUNCT
abr-62	114	38	and	and	CCONJ
abr-62	114	39	poulson	poulson	NOUN
abr-62	114	40	advances	advance	VERB
abr-62	114	41	in	in	ADP
abr-62	114	42	business	business	NOUN
abr-62	114	43	research	research	NOUN
abr-62	114	44	2011	2011	NUM
abr-62	114	45	,	,	PUNCT
abr-62	114	46	vol	vol	NOUN
abr-62	114	47	.	.	PROPN
abr-62	115	1	2	2	NUM
abr-62	115	2	,	,	PUNCT
abr-62	115	3	no	no	INTJ
abr-62	115	4	.	.	NOUN
abr-62	115	5	1	1	NUM
abr-62	115	6	,	,	PUNCT
abr-62	115	7	179	179	NUM
abr-62	115	8	-	-	SYM
abr-62	115	9	193	193	NUM
abr-62	115	10	184	184	NUM
abr-62	115	11	opinion	opinion	NOUN
abr-62	115	12	.	.	PUNCT
abr-62	116	1	one	one	NUM
abr-62	116	2	study	study	NOUN
abr-62	116	3	finds	find	VERB
abr-62	116	4	only	only	ADV
abr-62	116	5	one	one	NUM
abr-62	116	6	-	-	PUNCT
abr-62	116	7	fourth	fourth	NOUN
abr-62	116	8	of	of	ADP
abr-62	116	9	the	the	DET
abr-62	116	10	companies	company	NOUN
abr-62	116	11	receiving	receive	VERB
abr-62	116	12	going	going	NOUN
abr-62	116	13	-	-	PUNCT
abr-62	116	14	concern	concern	NOUN
abr-62	116	15	disclosures	disclosure	NOUN
abr-62	116	16	failed	fail	VERB
abr-62	116	17	within	within	ADP
abr-62	116	18	a	a	DET
abr-62	116	19	year	year	NOUN
abr-62	116	20	and	and	CCONJ
abr-62	116	21	on	on	ADP
abr-62	116	22	average	average	ADJ
abr-62	116	23	survived	survive	VERB
abr-62	116	24	for	for	ADP
abr-62	116	25	approximately	approximately	ADV
abr-62	116	26	four	four	NUM
abr-62	116	27	years	year	NOUN
abr-62	116	28	(	(	PUNCT
abr-62	116	29	louwers	louwer	NOUN
abr-62	116	30	et	et	PROPN
abr-62	116	31	al	al	PROPN
abr-62	116	32	.	.	PROPN
abr-62	116	33	,	,	PUNCT
abr-62	116	34	1999	1999	NUM
abr-62	116	35	)	)	PUNCT
abr-62	116	36	.	.	PUNCT
abr-62	117	1	these	these	DET
abr-62	117	2	trends	trend	NOUN
abr-62	117	3	support	support	VERB
abr-62	117	4	the	the	DET
abr-62	117	5	issuance	issuance	NOUN
abr-62	117	6	of	of	ADP
abr-62	117	7	going	go	VERB
abr-62	117	8	-	-	PUNCT
abr-62	117	9	concern	concern	NOUN
abr-62	117	10	opinions	opinion	NOUN
abr-62	117	11	in	in	ADP
abr-62	117	12	distressed	distressed	ADJ
abr-62	117	13	industries	industry	NOUN
abr-62	117	14	by	by	ADP
abr-62	117	15	independent	independent	ADJ
abr-62	117	16	auditors	auditor	NOUN
abr-62	117	17	supported	support	VERB
abr-62	117	18	by	by	ADP
abr-62	117	19	effectively	effectively	ADV
abr-62	117	20	independent	independent	ADJ
abr-62	117	21	audit	audit	NOUN
abr-62	117	22	committees	committee	NOUN
abr-62	117	23	(	(	PUNCT
abr-62	117	24	carcello	carcello	PROPN
abr-62	117	25	and	and	CCONJ
abr-62	117	26	neal	neal	PROPN
abr-62	117	27	,	,	PUNCT
abr-62	117	28	2000	2000	NUM
abr-62	117	29	;	;	PUNCT
abr-62	117	30	2003	2003	NUM
abr-62	117	31	)	)	PUNCT
abr-62	117	32	.	.	PUNCT
abr-62	118	1	another	another	DET
abr-62	118	2	measure	measure	NOUN
abr-62	118	3	of	of	ADP
abr-62	118	4	effective	effective	ADJ
abr-62	118	5	independence	independence	NOUN
abr-62	118	6	a	a	DET
abr-62	118	7	second	second	ADJ
abr-62	118	8	measure	measure	NOUN
abr-62	118	9	of	of	ADP
abr-62	118	10	effective	effective	ADJ
abr-62	118	11	independence	independence	NOUN
abr-62	118	12	for	for	ADP
abr-62	118	13	the	the	DET
abr-62	118	14	board	board	NOUN
abr-62	118	15	of	of	ADP
abr-62	118	16	directors	director	NOUN
abr-62	118	17	,	,	PUNCT
abr-62	118	18	if	if	SCONJ
abr-62	118	19	not	not	PART
abr-62	118	20	audit	audit	NOUN
abr-62	118	21	committees	committee	NOUN
abr-62	118	22	,	,	PUNCT
abr-62	118	23	could	could	AUX
abr-62	118	24	be	be	AUX
abr-62	118	25	the	the	DET
abr-62	118	26	actual	actual	ADJ
abr-62	118	27	filing	filing	NOUN
abr-62	118	28	of	of	ADP
abr-62	118	29	bankruptcy	bankruptcy	NOUN
abr-62	118	30	(	(	PUNCT
abr-62	118	31	chapter	chapter	NOUN
abr-62	118	32	11	11	NUM
abr-62	118	33	only	only	ADV
abr-62	118	34	)	)	PUNCT
abr-62	118	35	.	.	PUNCT
abr-62	119	1	non	non	ADJ
abr-62	119	2	-	-	ADJ
abr-62	119	3	independent	independent	ADJ
abr-62	119	4	boards	board	NOUN
abr-62	119	5	in	in	ADP
abr-62	119	6	fact	fact	NOUN
abr-62	119	7	would	would	AUX
abr-62	119	8	seek	seek	VERB
abr-62	119	9	self	self	NOUN
abr-62	119	10	interest	interest	NOUN
abr-62	119	11	and	and	CCONJ
abr-62	119	12	not	not	PART
abr-62	119	13	file	file	VERB
abr-62	119	14	when	when	SCONJ
abr-62	119	15	a	a	DET
abr-62	119	16	slow	slow	ADJ
abr-62	119	17	and	and	CCONJ
abr-62	119	18	prolonged	prolonged	ADJ
abr-62	119	19	recovery	recovery	NOUN
abr-62	119	20	is	be	AUX
abr-62	119	21	the	the	DET
abr-62	119	22	only	only	ADJ
abr-62	119	23	option	option	NOUN
abr-62	119	24	,	,	PUNCT
abr-62	119	25	because	because	SCONJ
abr-62	119	26	filing	filing	NOUN
abr-62	119	27	would	would	AUX
abr-62	119	28	imply	imply	VERB
abr-62	119	29	that	that	SCONJ
abr-62	119	30	their	their	PRON
abr-62	119	31	stock	stock	NOUN
abr-62	119	32	is	be	AUX
abr-62	119	33	worthless	worthless	ADJ
abr-62	119	34	immediately	immediately	ADV
abr-62	119	35	or	or	CCONJ
abr-62	119	36	in	in	ADP
abr-62	119	37	the	the	DET
abr-62	119	38	least	least	ADJ
abr-62	119	39	,	,	PUNCT
abr-62	119	40	that	that	SCONJ
abr-62	119	41	their	their	PRON
abr-62	119	42	stock	stock	NOUN
abr-62	119	43	is	be	AUX
abr-62	119	44	subordinated	subordinate	VERB
abr-62	119	45	to	to	ADP
abr-62	119	46	the	the	DET
abr-62	119	47	debt	debt	NOUN
abr-62	119	48	holders	holder	NOUN
abr-62	119	49	.	.	PUNCT
abr-62	120	1	since	since	SCONJ
abr-62	120	2	filing	file	VERB
abr-62	120	3	for	for	ADP
abr-62	120	4	bankruptcy	bankruptcy	NOUN
abr-62	120	5	would	would	AUX
abr-62	120	6	cause	cause	VERB
abr-62	120	7	an	an	DET
abr-62	120	8	immediate	immediate	ADJ
abr-62	120	9	decline	decline	NOUN
abr-62	120	10	in	in	ADP
abr-62	120	11	board	board	NOUN
abr-62	120	12	wealth	wealth	NOUN
abr-62	120	13	,	,	PUNCT
abr-62	120	14	self	self	NOUN
abr-62	120	15	interest	interest	NOUN
abr-62	120	16	seeking	seek	VERB
abr-62	120	17	non	non	ADJ
abr-62	120	18	-	-	ADJ
abr-62	120	19	independent	independent	ADJ
abr-62	120	20	boards	board	NOUN
abr-62	120	21	would	would	AUX
abr-62	120	22	not	not	PART
abr-62	120	23	be	be	AUX
abr-62	120	24	expected	expect	VERB
abr-62	120	25	to	to	PART
abr-62	120	26	file	file	VERB
abr-62	120	27	.	.	PUNCT
abr-62	121	1	this	this	PRON
abr-62	121	2	would	would	AUX
abr-62	121	3	buy	buy	VERB
abr-62	121	4	time	time	NOUN
abr-62	121	5	to	to	PART
abr-62	121	6	permit	permit	VERB
abr-62	121	7	short	short	ADJ
abr-62	121	8	-	-	PUNCT
abr-62	121	9	term	term	NOUN
abr-62	121	10	stock	stock	NOUN
abr-62	121	11	price	price	NOUN
abr-62	121	12	manipulation	manipulation	NOUN
abr-62	121	13	for	for	ADP
abr-62	121	14	more	more	ADJ
abr-62	121	15	opportunist	opportunist	ADJ
abr-62	121	16	stock	stock	NOUN
abr-62	121	17	dumping	dumping	NOUN
abr-62	121	18	(	(	PUNCT
abr-62	121	19	chenchuramaiah	chenchuramaiah	PROPN
abr-62	121	20	and	and	CCONJ
abr-62	121	21	ramesh	ramesh	PROPN
abr-62	121	22	,	,	PUNCT
abr-62	121	23	1995	1995	NUM
abr-62	121	24	;	;	PUNCT
abr-62	121	25	fama	fama	PROPN
abr-62	121	26	and	and	CCONJ
abr-62	121	27	jensen	jensen	PROPN
abr-62	121	28	,	,	PUNCT
abr-62	121	29	1983	1983	NUM
abr-62	121	30	)	)	PUNCT
abr-62	121	31	.	.	PUNCT
abr-62	122	1	self	self	NOUN
abr-62	122	2	-	-	PUNCT
abr-62	122	3	interest	interest	NOUN
abr-62	122	4	seeking	seek	VERB
abr-62	122	5	non	non	ADJ
abr-62	122	6	-	-	ADJ
abr-62	122	7	independent	independent	ADJ
abr-62	122	8	directors	director	NOUN
abr-62	122	9	for	for	ADP
abr-62	122	10	financially	financially	ADV
abr-62	122	11	stressed	stressed	ADJ
abr-62	122	12	companies	company	NOUN
abr-62	122	13	have	have	VERB
abr-62	122	14	other	other	ADJ
abr-62	122	15	incentives	incentive	NOUN
abr-62	122	16	to	to	PART
abr-62	122	17	leave	leave	VERB
abr-62	122	18	the	the	DET
abr-62	122	19	company	company	NOUN
abr-62	122	20	when	when	SCONJ
abr-62	122	21	it	it	PRON
abr-62	122	22	has	have	AUX
abr-62	122	23	not	not	PART
abr-62	122	24	yet	yet	ADV
abr-62	122	25	declared	declare	VERB
abr-62	122	26	bankruptcy	bankruptcy	NOUN
abr-62	122	27	.	.	PUNCT
abr-62	123	1	to	to	PART
abr-62	123	2	obtain	obtain	VERB
abr-62	123	3	a	a	DET
abr-62	123	4	position	position	NOUN
abr-62	123	5	as	as	ADP
abr-62	123	6	a	a	DET
abr-62	123	7	director	director	NOUN
abr-62	123	8	of	of	ADP
abr-62	123	9	another	another	DET
abr-62	123	10	company	company	NOUN
abr-62	123	11	,	,	PUNCT
abr-62	123	12	“	"	PUNCT
abr-62	123	13	one	one	NUM
abr-62	123	14	of	of	ADP
abr-62	123	15	the	the	DET
abr-62	123	16	occurrences	occurrence	NOUN
abr-62	123	17	that	that	PRON
abr-62	123	18	will	will	AUX
abr-62	123	19	cause	cause	VERB
abr-62	123	20	a	a	DET
abr-62	123	21	director	director	NOUN
abr-62	123	22	to	to	PART
abr-62	123	23	be	be	AUX
abr-62	123	24	designate	designate	ADJ
abr-62	123	25	a	a	DET
abr-62	123	26	‘	'	PUNCT
abr-62	123	27	problem	problem	NOUN
abr-62	123	28	’	'	PUNCT
abr-62	123	29	is	be	AUX
abr-62	123	30	to	to	PART
abr-62	123	31	be	be	AUX
abr-62	123	32	associated	associate	VERB
abr-62	123	33	with	with	ADP
abr-62	123	34	…	…	PUNCT
abr-62	123	35	a	a	DET
abr-62	123	36	bankruptcy	bankruptcy	NOUN
abr-62	123	37	,	,	PUNCT
abr-62	123	38	”	"	PUNCT
abr-62	123	39	declares	declare	VERB
abr-62	123	40	paul	paul	PROPN
abr-62	123	41	hodgson	hodgson	PROPN
abr-62	123	42	,	,	PUNCT
abr-62	123	43	senior	senior	ADJ
abr-62	123	44	research	research	NOUN
abr-62	123	45	associate	associate	NOUN
abr-62	123	46	,	,	PUNCT
abr-62	123	47	corporate	corporate	ADJ
abr-62	123	48	library	library	NOUN
abr-62	123	49	,	,	PUNCT
abr-62	123	50	a	a	DET
abr-62	123	51	research	research	NOUN
abr-62	123	52	firm	firm	NOUN
abr-62	123	53	(	(	PUNCT
abr-62	123	54	morgenson	morgenson	NOUN
abr-62	123	55	,	,	PUNCT
abr-62	123	56	2006	2006	NUM
abr-62	123	57	)	)	PUNCT
abr-62	123	58	.	.	PUNCT
abr-62	124	1	therefore	therefore	ADV
abr-62	124	2	,	,	PUNCT
abr-62	124	3	we	we	PRON
abr-62	124	4	define	define	VERB
abr-62	124	5	the	the	DET
abr-62	124	6	second	second	ADJ
abr-62	124	7	measure	measure	NOUN
abr-62	124	8	of	of	ADP
abr-62	124	9	effective	effective	ADJ
abr-62	124	10	audit	audit	NOUN
abr-62	124	11	committee	committee	NOUN
abr-62	124	12	independence	independence	NOUN
abr-62	124	13	as	as	ADP
abr-62	124	14	the	the	DET
abr-62	124	15	filing	filing	NOUN
abr-62	124	16	for	for	ADP
abr-62	124	17	bankruptcy	bankruptcy	NOUN
abr-62	124	18	,	,	PUNCT
abr-62	124	19	given	give	VERB
abr-62	124	20	as	as	ADP
abr-62	124	21	:	:	PUNCT
abr-62	124	22	chapter	chapter	NOUN
abr-62	124	23	11	11	NUM
abr-62	124	24	only	only	ADV
abr-62	124	25	=	=	SYM
abr-62	124	26	1	1	NUM
abr-62	124	27	if	if	SCONJ
abr-62	124	28	company	company	NOUN
abr-62	124	29	has	have	AUX
abr-62	124	30	filed	file	VERB
abr-62	124	31	for	for	ADP
abr-62	124	32	bankruptcy	bankruptcy	NOUN
abr-62	124	33	under	under	ADP
abr-62	124	34	chapter	chapter	NOUN
abr-62	124	35	11	11	NUM
abr-62	124	36	,	,	PUNCT
abr-62	124	37	else	else	ADV
abr-62	124	38	0	0	NUM
abr-62	124	39	.	.	PUNCT
abr-62	125	1	summary	summary	NOUN
abr-62	125	2	of	of	ADP
abr-62	125	3	variables	variable	NOUN
abr-62	125	4	statistically	statistically	ADV
abr-62	125	5	,	,	PUNCT
abr-62	125	6	for	for	SCONJ
abr-62	125	7	h	h	NOUN
abr-62	125	8	to	to	PART
abr-62	125	9	hold	hold	VERB
abr-62	125	10	,	,	PUNCT
abr-62	125	11	the	the	DET
abr-62	125	12	dependent	dependent	ADJ
abr-62	125	13	variables	variable	NOUN
abr-62	125	14	gco	gco	PROPN
abr-62	125	15	and	and	CCONJ
abr-62	125	16	chapter	chapter	NOUN
abr-62	125	17	11	11	NUM
abr-62	125	18	only	only	ADV
abr-62	125	19	(	(	PUNCT
abr-62	125	20	at	at	ADP
abr-62	125	21	level	level	NOUN
abr-62	125	22	=	=	SYM
abr-62	125	23	1	1	X
abr-62	125	24	)	)	PUNCT
abr-62	125	25	are	be	AUX
abr-62	125	26	expected	expect	VERB
abr-62	125	27	to	to	PART
abr-62	125	28	be	be	AUX
abr-62	125	29	associated	associate	VERB
abr-62	125	30	with	with	ADP
abr-62	125	31	the	the	DET
abr-62	125	32	ten	ten	NUM
abr-62	125	33	predictor	predictor	NOUN
abr-62	125	34	variables	variable	NOUN
abr-62	125	35	(	(	PUNCT
abr-62	125	36	each	each	PRON
abr-62	125	37	at	at	ADP
abr-62	125	38	level	level	NOUN
abr-62	125	39	=	=	SYM
abr-62	125	40	0	0	NUM
abr-62	125	41	)	)	PUNCT
abr-62	125	42	,	,	PUNCT
abr-62	125	43	likely	likely	ADV
abr-62	125	44	(	(	PUNCT
abr-62	125	45	but	but	CCONJ
abr-62	125	46	not	not	PART
abr-62	125	47	necessarily	necessarily	ADV
abr-62	125	48	)	)	PUNCT
abr-62	125	49	associated	associate	VERB
abr-62	125	50	with	with	ADP
abr-62	125	51	the	the	DET
abr-62	125	52	z	z	NOUN
abr-62	125	53	score	score	NOUN
abr-62	125	54	,	,	PUNCT
abr-62	125	55	and	and	CCONJ
abr-62	125	56	to	to	PART
abr-62	125	57	be	be	AUX
abr-62	125	58	associated	associate	VERB
abr-62	125	59	with	with	ADP
abr-62	125	60	lower	low	ADJ
abr-62	125	61	values	value	NOUN
abr-62	125	62	of	of	ADP
abr-62	125	63	acstock%	acstock%	NOUN
abr-62	125	64	board	board	NOUN
abr-62	125	65	and	and	CCONJ
abr-62	125	66	higher	high	ADJ
abr-62	125	67	values	value	NOUN
abr-62	125	68	of	of	ADP
abr-62	125	69	total	total	ADJ
abr-62	125	70	assets	asset	NOUN
abr-62	125	71	.	.	PUNCT
abr-62	126	1	in	in	ADP
abr-62	126	2	this	this	DET
abr-62	126	3	case	case	NOUN
abr-62	126	4	effective	effective	ADJ
abr-62	126	5	independence	independence	NOUN
abr-62	126	6	would	would	AUX
abr-62	126	7	be	be	AUX
abr-62	126	8	associated	associate	VERB
abr-62	126	9	with	with	ADP
abr-62	126	10	appearance	appearance	NOUN
abr-62	126	11	of	of	ADP
abr-62	126	12	independence	independence	NOUN
abr-62	126	13	and	and	CCONJ
abr-62	126	14	prior	prior	ADJ
abr-62	126	15	research	research	NOUN
abr-62	126	16	.	.	PUNCT
abr-62	127	1	carcello	carcello	PROPN
abr-62	127	2	and	and	CCONJ
abr-62	127	3	neal	neal	PROPN
abr-62	127	4	(	(	PUNCT
abr-62	127	5	2000	2000	NUM
abr-62	127	6	)	)	PUNCT
abr-62	127	7	,	,	PUNCT
abr-62	127	8	in	in	ADP
abr-62	127	9	finding	find	VERB
abr-62	127	10	the	the	DET
abr-62	127	11	appearance	appearance	NOUN
abr-62	127	12	of	of	ADP
abr-62	127	13	audit	audit	NOUN
abr-62	127	14	committee	committee	NOUN
abr-62	127	15	independence	independence	NOUN
abr-62	127	16	related	relate	VERB
abr-62	127	17	to	to	ADP
abr-62	127	18	the	the	DET
abr-62	127	19	effective	effective	ADJ
abr-62	127	20	characteristics	characteristic	NOUN
abr-62	127	21	of	of	ADP
abr-62	127	22	audit	audit	NOUN
abr-62	127	23	committee	committee	NOUN
abr-62	127	24	independence	independence	NOUN
abr-62	127	25	,	,	PUNCT
abr-62	127	26	consider	consider	VERB
abr-62	127	27	heavy	heavy	ADJ
abr-62	127	28	manufacturing	manufacturing	NOUN
abr-62	127	29	and	and	CCONJ
abr-62	127	30	technologyrelated	technologyrelate	VERB
abr-62	127	31	industries	industry	NOUN
abr-62	127	32	(	(	PUNCT
abr-62	127	33	sic	sic	ADJ
abr-62	127	34	codes	code	NOUN
abr-62	127	35	35	35	NUM
abr-62	127	36	,	,	PUNCT
abr-62	127	37	37	37	NUM
abr-62	127	38	,	,	PUNCT
abr-62	127	39	and	and	CCONJ
abr-62	127	40	87	87	NUM
abr-62	127	41	)	)	PUNCT
abr-62	127	42	,	,	PUNCT
abr-62	127	43	which	which	PRON
abr-62	127	44	are	be	AUX
abr-62	127	45	more	more	ADV
abr-62	127	46	likely	likely	ADJ
abr-62	127	47	to	to	PART
abr-62	127	48	receive	receive	VERB
abr-62	127	49	a	a	DET
abr-62	127	50	going	go	VERB
abr-62	127	51	-	-	PUNCT
abr-62	127	52	concern	concern	NOUN
abr-62	127	53	opinion	opinion	NOUN
abr-62	127	54	.	.	PUNCT
abr-62	128	1	as	as	SCONJ
abr-62	128	2	suggested	suggest	VERB
abr-62	128	3	by	by	ADP
abr-62	128	4	a	a	DET
abr-62	128	5	footnote	footnote	NOUN
abr-62	128	6	in	in	ADP
abr-62	128	7	carcello	carcello	PROPN
abr-62	128	8	and	and	CCONJ
abr-62	128	9	neal	neal	PROPN
abr-62	128	10	(	(	PUNCT
abr-62	128	11	2000	2000	NUM
abr-62	128	12	,	,	PUNCT
abr-62	128	13	460	460	NUM
abr-62	128	14	)	)	PUNCT
abr-62	128	15	,	,	PUNCT
abr-62	128	16	their	their	PRON
abr-62	128	17	results	result	NOUN
abr-62	128	18	could	could	AUX
abr-62	128	19	be	be	AUX
abr-62	128	20	industry	industry	NOUN
abr-62	128	21	dependent	dependent	ADJ
abr-62	128	22	.	.	PUNCT
abr-62	129	1	this	this	PRON
abr-62	129	2	is	be	AUX
abr-62	129	3	likely	likely	ADJ
abr-62	129	4	because	because	SCONJ
abr-62	129	5	certain	certain	ADJ
abr-62	129	6	financially	financially	ADV
abr-62	129	7	stressed	stress	VERB
abr-62	129	8	industries	industry	NOUN
abr-62	129	9	would	would	AUX
abr-62	129	10	most	most	ADV
abr-62	129	11	likely	likely	ADV
abr-62	129	12	have	have	VERB
abr-62	129	13	small	small	ADJ
abr-62	129	14	companies	company	NOUN
abr-62	129	15	(	(	PUNCT
abr-62	129	16	identified	identify	VERB
abr-62	129	17	by	by	ADP
abr-62	129	18	total	total	ADJ
abr-62	129	19	assets	asset	NOUN
abr-62	129	20	)	)	PUNCT
abr-62	129	21	with	with	ADP
abr-62	129	22	audit	audit	NOUN
abr-62	129	23	committee	committee	NOUN
abr-62	129	24	members	member	NOUN
abr-62	129	25	(	(	PUNCT
abr-62	129	26	often	often	ADV
abr-62	129	27	original	original	ADJ
abr-62	129	28	owners	owner	NOUN
abr-62	129	29	)	)	PUNCT
abr-62	129	30	possessing	possess	VERB
abr-62	129	31	high	high	ADJ
abr-62	129	32	the	the	DET
abr-62	129	33	stock	stock	NOUN
abr-62	129	34	ownership	ownership	NOUN
abr-62	129	35	(	(	PUNCT
abr-62	129	36	acstock%board	acstock%board	ADV
abr-62	129	37	)	)	PUNCT
abr-62	129	38	.	.	PUNCT
abr-62	130	1	the	the	DET
abr-62	130	2	textile	textile	NOUN
abr-62	130	3	industry	industry	NOUN
abr-62	130	4	serves	serve	VERB
abr-62	130	5	as	as	ADP
abr-62	130	6	one	one	NUM
abr-62	130	7	example	example	NOUN
abr-62	130	8	.	.	PUNCT
abr-62	131	1	application	application	NOUN
abr-62	131	2	to	to	ADP
abr-62	131	3	a	a	DET
abr-62	131	4	particularly	particularly	ADV
abr-62	131	5	stressed	stressed	ADJ
abr-62	131	6	industry	industry	NOUN
abr-62	131	7	stressed	stress	VERB
abr-62	131	8	u.	u.	PROPN
abr-62	131	9	s.	s.	PROPN
abr-62	131	10	textile	textile	PROPN
abr-62	131	11	industry	industry	PROPN
abr-62	131	12	the	the	DET
abr-62	131	13	textile	textile	NOUN
abr-62	131	14	industry	industry	NOUN
abr-62	131	15	experienced	experience	VERB
abr-62	131	16	record	record	NOUN
abr-62	131	17	shipments	shipment	NOUN
abr-62	131	18	,	,	PUNCT
abr-62	131	19	strong	strong	ADJ
abr-62	131	20	profits	profit	NOUN
abr-62	131	21	and	and	CCONJ
abr-62	131	22	many	many	ADJ
abr-62	131	23	product	product	NOUN
abr-62	131	24	innovations	innovation	NOUN
abr-62	131	25	during	during	ADP
abr-62	131	26	the	the	DET
abr-62	131	27	majority	majority	NOUN
abr-62	131	28	of	of	ADP
abr-62	131	29	the	the	DET
abr-62	131	30	1990s	1990s	NUM
abr-62	131	31	.	.	PUNCT
abr-62	132	1	yet	yet	ADV
abr-62	132	2	,	,	PUNCT
abr-62	132	3	today	today	NOUN
abr-62	132	4	the	the	DET
abr-62	132	5	“	"	PUNCT
abr-62	132	6	u.	u.	PROPN
abr-62	132	7	s.	s.	PROPN
abr-62	132	8	textile	textile	NOUN
abr-62	132	9	industry	industry	NOUN
abr-62	132	10	is	be	AUX
abr-62	132	11	suffering	suffer	VERB
abr-62	132	12	from	from	ADP
abr-62	132	13	its	its	PRON
abr-62	132	14	worst	bad	ADJ
abr-62	132	15	economic	economic	ADJ
abr-62	132	16	crisis	crisis	NOUN
abr-62	132	17	since	since	SCONJ
abr-62	132	18	the	the	DET
abr-62	132	19	great	great	ADJ
abr-62	132	20	depression	depression	NOUN
abr-62	132	21	”	"	PUNCT
abr-62	132	22	(	(	PUNCT
abr-62	132	23	american	american	ADJ
abr-62	132	24	textile	textile	PROPN
abr-62	132	25	manufacturers	manufacturers	PROPN
abr-62	132	26	institute	institute	PROPN
abr-62	132	27	,	,	PUNCT
abr-62	132	28	2002	2002	NUM
abr-62	132	29	)	)	PUNCT
abr-62	132	30	.	.	PUNCT
abr-62	133	1	after	after	ADP
abr-62	133	2	the	the	DET
abr-62	133	3	1997	1997	NUM
abr-62	133	4	asian	asian	ADJ
abr-62	133	5	financial	financial	ADJ
abr-62	133	6	crisis	crisis	NOUN
abr-62	133	7	,	,	PUNCT
abr-62	133	8	low	low	ADV
abr-62	133	9	-	-	PUNCT
abr-62	133	10	priced	price	VERB
abr-62	133	11	textile	textile	NOUN
abr-62	133	12	and	and	CCONJ
abr-62	133	13	apparel	apparel	NOUN
abr-62	133	14	products	product	NOUN
abr-62	133	15	resulted	result	VERB
abr-62	133	16	from	from	ADP
abr-62	133	17	devalued	devalue	VERB
abr-62	133	18	asian	asian	ADJ
abr-62	133	19	currencies	currency	NOUN
abr-62	133	20	,	,	PUNCT
abr-62	133	21	lower	low	ADJ
abr-62	133	22	labor	labor	NOUN
abr-62	133	23	costs	cost	NOUN
abr-62	133	24	and	and	CCONJ
abr-62	133	25	various	various	ADJ
abr-62	133	26	country	country	NOUN
abr-62	133	27	subsidy	subsidy	NOUN
abr-62	133	28	programs	program	NOUN
abr-62	133	29	.	.	PUNCT
abr-62	134	1	asian	asian	ADJ
abr-62	134	2	textile	textile	NOUN
abr-62	134	3	imports	import	NOUN
abr-62	134	4	to	to	ADP
abr-62	134	5	the	the	DET
abr-62	134	6	u.	u.	PROPN
abr-62	134	7	s.	s.	PROPN
abr-62	134	8	increased	increase	VERB
abr-62	134	9	by	by	ADP
abr-62	134	10	80	80	NUM
abr-62	134	11	%	%	NOUN
abr-62	134	12	after	after	ADP
abr-62	134	13	1996	1996	NUM
abr-62	134	14	causing	cause	VERB
abr-62	134	15	major	major	ADJ
abr-62	134	16	declines	decline	NOUN
abr-62	134	17	in	in	ADP
abr-62	134	18	u.	u.	PROPN
abr-62	134	19	s.	s.	PROPN
abr-62	134	20	textile	textile	PROPN
abr-62	134	21	company	company	NOUN
abr-62	134	22	sales	sale	NOUN
abr-62	134	23	(	(	PUNCT
abr-62	134	24	american	american	ADJ
abr-62	134	25	textile	textile	PROPN
abr-62	134	26	manufacturers	manufacturers	PROPN
abr-62	134	27	institute	institute	PROPN
abr-62	134	28	,	,	PUNCT
abr-62	134	29	2001	2001	NUM
abr-62	134	30	)	)	PUNCT
abr-62	134	31	.	.	PUNCT
abr-62	135	1	when	when	SCONJ
abr-62	135	2	soa	soa	PROPN
abr-62	135	3	was	be	AUX
abr-62	135	4	implemented	implement	VERB
abr-62	135	5	,	,	PUNCT
abr-62	135	6	the	the	DET
abr-62	135	7	u.	u.	PROPN
abr-62	135	8	s.	s.	PROPN
abr-62	135	9	textile	textile	PROPN
abr-62	135	10	industry	industry	NOUN
abr-62	135	11	suffered	suffer	VERB
abr-62	135	12	“	"	PUNCT
abr-62	135	13	from	from	ADP
abr-62	135	14	its	its	PRON
abr-62	135	15	worst	bad	ADJ
abr-62	135	16	economic	economic	ADJ
abr-62	135	17	crisis	crisis	NOUN
abr-62	135	18	since	since	SCONJ
abr-62	135	19	the	the	DET
abr-62	135	20	great	great	ADJ
abr-62	135	21	depression	depression	NOUN
abr-62	135	22	”	"	PUNCT
abr-62	135	23	(	(	PUNCT
abr-62	135	24	american	american	ADJ
abr-62	135	25	textile	textile	PROPN
abr-62	135	26	manufacturers	manufacturers	PROPN
abr-62	135	27	institute	institute	PROPN
abr-62	135	28	,	,	PUNCT
abr-62	135	29	2002	2002	NUM
abr-62	135	30	)	)	PUNCT
abr-62	135	31	.	.	PUNCT
abr-62	136	1	increasing	increase	VERB
abr-62	136	2	losses	loss	NOUN
abr-62	136	3	forced	force	VERB
abr-62	136	4	many	many	ADJ
abr-62	136	5	textile	textile	NOUN
abr-62	136	6	companies	company	NOUN
abr-62	136	7	to	to	PART
abr-62	136	8	reduce	reduce	VERB
abr-62	136	9	in	in	ADP
abr-62	136	10	size	size	NOUN
abr-62	136	11	,	,	PUNCT
abr-62	136	12	eliminate	eliminate	VERB
abr-62	136	13	jobs	job	NOUN
abr-62	136	14	and	and	CCONJ
abr-62	136	15	facilities	facility	NOUN
abr-62	136	16	and	and	CCONJ
abr-62	136	17	,	,	PUNCT
abr-62	136	18	for	for	ADP
abr-62	136	19	some	some	PRON
abr-62	136	20	,	,	PUNCT
abr-62	136	21	to	to	PART
abr-62	136	22	file	file	VERB
abr-62	136	23	for	for	ADP
abr-62	136	24	bankruptcy	bankruptcy	NOUN
abr-62	136	25	protection	protection	NOUN
abr-62	136	26	.	.	PUNCT
abr-62	137	1	the	the	DET
abr-62	137	2	change	change	NOUN
abr-62	137	3	in	in	ADP
abr-62	137	4	the	the	DET
abr-62	137	5	industry	industry	NOUN
abr-62	137	6	is	be	AUX
abr-62	137	7	evident	evident	ADJ
abr-62	137	8	in	in	ADP
abr-62	137	9	the	the	DET
abr-62	137	10	calculation	calculation	NOUN
abr-62	137	11	of	of	ADP
abr-62	137	12	the	the	DET
abr-62	137	13	industry	industry	NOUN
abr-62	137	14	’s	’s	PART
abr-62	137	15	relative	relative	ADJ
abr-62	137	16	earnings	earning	NOUN
abr-62	137	17	cardwell	cardwell	PROPN
abr-62	137	18	,	,	PUNCT
abr-62	137	19	sennetti	sennetti	NOUN
abr-62	137	20	,	,	PUNCT
abr-62	137	21	and	and	CCONJ
abr-62	137	22	poulson	poulson	NOUN
abr-62	137	23	advances	advance	VERB
abr-62	137	24	in	in	ADP
abr-62	137	25	business	business	NOUN
abr-62	137	26	research	research	NOUN
abr-62	137	27	2011	2011	NUM
abr-62	137	28	,	,	PUNCT
abr-62	137	29	vol	vol	NOUN
abr-62	137	30	.	.	PROPN
abr-62	137	31	2	2	NUM
abr-62	137	32	,	,	PUNCT
abr-62	137	33	no	no	INTJ
abr-62	137	34	.	.	NOUN
abr-62	137	35	1	1	NUM
abr-62	137	36	,	,	PUNCT
abr-62	137	37	179	179	NUM
abr-62	137	38	-	-	SYM
abr-62	137	39	193	193	NUM
abr-62	137	40	185	185	NUM
abr-62	137	41	growth	growth	NOUN
abr-62	137	42	as	as	SCONJ
abr-62	137	43	compared	compare	VERB
abr-62	137	44	to	to	ADP
abr-62	137	45	stock	stock	NOUN
abr-62	137	46	price	price	NOUN
abr-62	137	47	appreciation	appreciation	NOUN
abr-62	137	48	.	.	PUNCT
abr-62	138	1	the	the	DET
abr-62	138	2	textile	textile	NOUN
abr-62	138	3	industry	industry	NOUN
abr-62	138	4	’s	’s	PART
abr-62	138	5	relative	relative	ADJ
abr-62	138	6	stock	stock	NOUN
abr-62	138	7	price	price	NOUN
abr-62	138	8	strength	strength	NOUN
abr-62	138	9	,	,	PUNCT
abr-62	138	10	as	as	SCONJ
abr-62	138	11	compared	compare	VERB
abr-62	138	12	to	to	ADP
abr-62	138	13	90	90	NUM
abr-62	138	14	other	other	ADJ
abr-62	138	15	industries	industry	NOUN
abr-62	138	16	,	,	PUNCT
abr-62	138	17	was	be	AUX
abr-62	138	18	close	close	ADJ
abr-62	138	19	to	to	PART
abr-62	138	20	100	100	NUM
abr-62	138	21	%	%	NOUN
abr-62	138	22	of	of	ADP
abr-62	138	23	the	the	DET
abr-62	138	24	broad	broad	ADJ
abr-62	138	25	index	index	NOUN
abr-62	138	26	in	in	ADP
abr-62	138	27	1998	1998	NUM
abr-62	138	28	versus	versus	ADP
abr-62	138	29	slightly	slightly	ADV
abr-62	138	30	below	below	ADP
abr-62	138	31	10	10	NUM
abr-62	138	32	%	%	NOUN
abr-62	138	33	of	of	ADP
abr-62	138	34	the	the	DET
abr-62	138	35	broad	broad	ADJ
abr-62	138	36	index	index	NOUN
abr-62	138	37	in	in	ADP
abr-62	138	38	early	early	ADJ
abr-62	138	39	2002	2002	NUM
abr-62	138	40	(	(	PUNCT
abr-62	138	41	sirois	sirois	NOUN
abr-62	138	42	,	,	PUNCT
abr-62	138	43	2002	2002	NUM
abr-62	138	44	)	)	PUNCT
abr-62	138	45	with	with	ADP
abr-62	138	46	more	more	ADJ
abr-62	138	47	stock	stock	NOUN
abr-62	138	48	in	in	ADP
abr-62	138	49	the	the	DET
abr-62	138	50	hands	hand	NOUN
abr-62	138	51	of	of	ADP
abr-62	138	52	fewer	few	ADJ
abr-62	138	53	owners	owner	NOUN
abr-62	138	54	.	.	PUNCT
abr-62	139	1	since	since	SCONJ
abr-62	139	2	the	the	DET
abr-62	139	3	financial	financial	ADJ
abr-62	139	4	markets	market	NOUN
abr-62	139	5	reflect	reflect	VERB
abr-62	139	6	the	the	DET
abr-62	139	7	distressed	distressed	ADJ
abr-62	139	8	condition	condition	NOUN
abr-62	139	9	in	in	ADP
abr-62	139	10	textile	textile	NOUN
abr-62	139	11	publicly	publicly	ADV
abr-62	139	12	traded	trade	VERB
abr-62	139	13	stocks	stock	NOUN
abr-62	139	14	,	,	PUNCT
abr-62	139	15	it	it	PRON
abr-62	139	16	should	should	AUX
abr-62	139	17	follow	follow	VERB
abr-62	139	18	that	that	SCONJ
abr-62	139	19	concerns	concern	NOUN
abr-62	139	20	of	of	ADP
abr-62	139	21	a	a	DET
abr-62	139	22	company	company	NOUN
abr-62	139	23	’s	’s	PART
abr-62	139	24	future	future	ADJ
abr-62	139	25	existence	existence	NOUN
abr-62	139	26	are	be	AUX
abr-62	139	27	addressed	address	VERB
abr-62	139	28	in	in	ADP
abr-62	139	29	the	the	DET
abr-62	139	30	company	company	NOUN
abr-62	139	31	’s	’s	PART
abr-62	139	32	financial	financial	ADJ
abr-62	139	33	reports	report	NOUN
abr-62	139	34	.	.	PUNCT
abr-62	140	1	research	research	NOUN
abr-62	140	2	design	design	NOUN
abr-62	140	3	sample	sample	NOUN
abr-62	140	4	selection	selection	NOUN
abr-62	140	5	we	we	PRON
abr-62	140	6	investigate	investigate	VERB
abr-62	140	7	the	the	DET
abr-62	140	8	relationship	relationship	NOUN
abr-62	140	9	of	of	ADP
abr-62	140	10	the	the	DET
abr-62	140	11	research	research	NOUN
abr-62	140	12	variables	variable	NOUN
abr-62	140	13	,	,	PUNCT
abr-62	140	14	the	the	DET
abr-62	140	15	listed	list	VERB
abr-62	140	16	soa	soa	NOUN
abr-62	140	17	,	,	PUNCT
abr-62	140	18	the	the	DET
abr-62	140	19	extended	extended	ADJ
abr-62	140	20	soa	soa	NOUN
abr-62	140	21	,	,	PUNCT
abr-62	140	22	the	the	DET
abr-62	140	23	stress	stress	NOUN
abr-62	140	24	and	and	CCONJ
abr-62	140	25	the	the	DET
abr-62	140	26	prior	prior	ADJ
abr-62	140	27	research	research	NOUN
abr-62	140	28	variables	variable	NOUN
abr-62	140	29	(	(	PUNCT
abr-62	140	30	i.	i.	PROPN
abr-62	140	31	e.	e.	PROPN
abr-62	140	32	,	,	PUNCT
abr-62	140	33	the	the	DET
abr-62	140	34	ten	ten	NUM
abr-62	140	35	predictor	predictor	NOUN
abr-62	140	36	variables	variable	NOUN
abr-62	140	37	,	,	PUNCT
abr-62	140	38	z	z	NOUN
abr-62	140	39	score	score	NOUN
abr-62	140	40	,	,	PUNCT
abr-62	140	41	acstock%	acstock%	NOUN
abr-62	140	42	board	board	NOUN
abr-62	140	43	,	,	PUNCT
abr-62	140	44	and	and	CCONJ
abr-62	140	45	total	total	ADJ
abr-62	140	46	assets	asset	NOUN
abr-62	140	47	)	)	PUNCT
abr-62	140	48	,	,	PUNCT
abr-62	140	49	to	to	ADP
abr-62	140	50	the	the	DET
abr-62	140	51	two	two	NUM
abr-62	140	52	effective	effective	ADJ
abr-62	140	53	measures	measure	NOUN
abr-62	140	54	of	of	ADP
abr-62	140	55	audit	audit	NOUN
abr-62	140	56	committee	committee	NOUN
abr-62	140	57	independence	independence	NOUN
abr-62	140	58	(	(	PUNCT
abr-62	140	59	gco	gco	NOUN
abr-62	140	60	and	and	CCONJ
abr-62	140	61	chapter	chapter	NOUN
abr-62	140	62	11	11	NUM
abr-62	140	63	only	only	ADV
abr-62	140	64	)	)	PUNCT
abr-62	140	65	for	for	ADP
abr-62	140	66	all	all	DET
abr-62	140	67	textile	textile	NOUN
abr-62	140	68	companies	company	NOUN
abr-62	140	69	from	from	ADP
abr-62	140	70	1999	1999	NUM
abr-62	140	71	to	to	ADP
abr-62	140	72	2001	2001	NUM
abr-62	140	73	in	in	ADP
abr-62	140	74	sec	sec	PROPN
abr-62	140	75	schedule	schedule	NOUN
abr-62	140	76	14a	14a	NOUN
abr-62	140	77	(	(	PUNCT
abr-62	140	78	proxy	proxy	NOUN
abr-62	140	79	statement	statement	NOUN
abr-62	140	80	)	)	PUNCT
abr-62	140	81	filings	filing	NOUN
abr-62	140	82	.	.	PUNCT
abr-62	141	1	first	first	ADV
abr-62	141	2	,	,	PUNCT
abr-62	141	3	copies	copy	NOUN
abr-62	141	4	of	of	ADP
abr-62	141	5	the	the	DET
abr-62	141	6	auditor	auditor	NOUN
abr-62	141	7	’s	’s	PART
abr-62	141	8	report	report	NOUN
abr-62	141	9	and	and	CCONJ
abr-62	141	10	financial	financial	ADJ
abr-62	141	11	information	information	NOUN
abr-62	141	12	used	use	VERB
abr-62	141	13	to	to	PART
abr-62	141	14	calculate	calculate	VERB
abr-62	141	15	the	the	DET
abr-62	141	16	altman	altman	PROPN
abr-62	141	17	z	z	PROPN
abr-62	141	18	-	-	PUNCT
abr-62	141	19	score	score	NOUN
abr-62	141	20	were	be	AUX
abr-62	141	21	obtained	obtain	VERB
abr-62	141	22	from	from	ADP
abr-62	141	23	the	the	DET
abr-62	141	24	2000	2000	NUM
abr-62	141	25	and	and	CCONJ
abr-62	141	26	2001	2001	NUM
abr-62	141	27	company	company	NOUN
abr-62	141	28	annual	annual	ADJ
abr-62	141	29	reports	report	NOUN
abr-62	141	30	.	.	PUNCT
abr-62	142	1	initially	initially	ADV
abr-62	142	2	,	,	PUNCT
abr-62	142	3	we	we	PRON
abr-62	142	4	included	include	VERB
abr-62	142	5	all	all	DET
abr-62	142	6	the	the	DET
abr-62	142	7	publicly	publicly	ADV
abr-62	142	8	-	-	PUNCT
abr-62	142	9	traded	trade	VERB
abr-62	142	10	textile	textile	NOUN
abr-62	142	11	companies	company	NOUN
abr-62	142	12	under	under	ADP
abr-62	142	13	the	the	DET
abr-62	142	14	standard	standard	PROPN
abr-62	142	15	institute	institute	NOUN
abr-62	142	16	classification	classification	NOUN
abr-62	142	17	(	(	PUNCT
abr-62	142	18	sic	sic	ADJ
abr-62	142	19	)	)	PUNCT
abr-62	142	20	code	code	NOUN
abr-62	142	21	2211	2211	NUM
abr-62	142	22	,	,	PUNCT
abr-62	142	23	which	which	PRON
abr-62	142	24	represents	represent	VERB
abr-62	142	25	the	the	DET
abr-62	142	26	cotton	cotton	NOUN
abr-62	142	27	,	,	PUNCT
abr-62	142	28	woven	weave	VERB
abr-62	142	29	fabric	fabric	NOUN
abr-62	142	30	business	business	NOUN
abr-62	142	31	.	.	PUNCT
abr-62	143	1	in	in	ADP
abr-62	143	2	addition	addition	NOUN
abr-62	143	3	,	,	PUNCT
abr-62	143	4	the	the	DET
abr-62	143	5	top	top	ADJ
abr-62	143	6	five	five	NUM
abr-62	143	7	publicly	publicly	ADV
abr-62	143	8	-	-	PUNCT
abr-62	143	9	traded	trade	VERB
abr-62	143	10	companies	company	NOUN
abr-62	143	11	of	of	ADP
abr-62	143	12	other	other	ADJ
abr-62	143	13	sic	sic	ADJ
abr-62	143	14	codes	code	NOUN
abr-62	143	15	summarized	summarize	VERB
abr-62	143	16	in	in	ADP
abr-62	143	17	textile	textile	NOUN
abr-62	143	18	manufacturing	manufacturing	NOUN
abr-62	143	19	:	:	PUNCT
abr-62	143	20	industry	industry	NOUN
abr-62	143	21	breakdown	breakdown	NOUN
abr-62	143	22	1997	1997	NUM
abr-62	143	23	-	-	SYM
abr-62	143	24	2001	2001	NUM
abr-62	143	25	by	by	ADP
abr-62	143	26	harris	harris	PROPN
abr-62	143	27	infosource	infosource	PROPN
abr-62	143	28	international	international	PROPN
abr-62	143	29	,	,	PUNCT
abr-62	143	30	inc	inc	PROPN
abr-62	143	31	.	.	PROPN
abr-62	143	32	(	(	PUNCT
abr-62	143	33	harris	harris	PROPN
abr-62	143	34	infosource	infosource	PROPN
abr-62	143	35	international	international	PROPN
abr-62	143	36	,	,	PUNCT
abr-62	143	37	2002	2002	NUM
abr-62	143	38	)	)	PUNCT
abr-62	143	39	were	be	AUX
abr-62	143	40	selected	select	VERB
abr-62	143	41	.	.	PUNCT
abr-62	144	1	also	also	ADV
abr-62	144	2	,	,	PUNCT
abr-62	144	3	a	a	DET
abr-62	144	4	list	list	NOUN
abr-62	144	5	of	of	ADP
abr-62	144	6	263	263	NUM
abr-62	144	7	textile	textile	NOUN
abr-62	144	8	and	and	CCONJ
abr-62	144	9	apparel	apparel	NOUN
abr-62	144	10	companies	company	NOUN
abr-62	144	11	was	be	AUX
abr-62	144	12	included	include	VERB
abr-62	144	13	from	from	ADP
abr-62	144	14	mergent	mergent	NOUN
abr-62	144	15	online	online	ADV
abr-62	144	16	(	(	PUNCT
abr-62	144	17	mergent	mergent	NOUN
abr-62	144	18	online	online	ADV
abr-62	144	19	,	,	PUNCT
abr-62	144	20	2003	2003	NUM
abr-62	144	21	)	)	PUNCT
abr-62	144	22	.	.	PUNCT
abr-62	145	1	table	table	NOUN
abr-62	145	2	2	2	NUM
abr-62	145	3	:	:	PUNCT
abr-62	145	4	sample	sample	NOUN
abr-62	145	5	selection	selection	NOUN
abr-62	145	6	criteria	criterion	NOUN
abr-62	145	7	initial	initial	ADJ
abr-62	145	8	sample	sample	NOUN
abr-62	145	9	of	of	ADP
abr-62	145	10	sic	sic	ADJ
abr-62	145	11	codes	code	NOUN
abr-62	145	12	22xx	22xx	ADJ
abr-62	145	13	and	and	CCONJ
abr-62	145	14	23xx	23xx	ADJ
abr-62	145	15	275	275	NUM
abr-62	145	16	less	less	ADJ
abr-62	145	17	:	:	PUNCT
abr-62	145	18	repeated	repeat	VERB
abr-62	145	19	companies	company	NOUN
abr-62	145	20	in	in	ADP
abr-62	145	21	sic	sic	ADJ
abr-62	145	22	codes	code	NOUN
abr-62	145	23	26	26	NUM
abr-62	145	24	less	less	ADJ
abr-62	145	25	:	:	PUNCT
abr-62	145	26	proxy	proxy	ADJ
abr-62	145	27	statements	statement	NOUN
abr-62	145	28	and/or	and/or	CCONJ
abr-62	145	29	form	form	VERB
abr-62	145	30	10	10	NUM
abr-62	145	31	-	-	SYM
abr-62	145	32	k	k	NOUN
abr-62	145	33	not	not	PART
abr-62	145	34	available	available	ADJ
abr-62	145	35	12	12	NUM
abr-62	145	36	less	less	ADJ
abr-62	145	37	:	:	PUNCT
abr-62	145	38	companies	company	NOUN
abr-62	145	39	with	with	ADP
abr-62	145	40	gcos	gco	NOUN
abr-62	145	41	before	before	ADP
abr-62	145	42	1999	1999	NUM
abr-62	145	43	17	17	NUM
abr-62	145	44	less	less	ADJ
abr-62	145	45	:	:	PUNCT
abr-62	145	46	companies	company	NOUN
abr-62	145	47	excluded	exclude	VERB
abr-62	145	48	from	from	ADP
abr-62	145	49	the	the	DET
abr-62	145	50	harris	harris	PROPN
abr-62	145	51	infosource	infosource	NOUN
abr-62	145	52	(	(	PUNCT
abr-62	145	53	because	because	SCONJ
abr-62	145	54	of	of	ADP
abr-62	145	55	low	low	ADJ
abr-62	145	56	sale	sale	NOUN
abr-62	145	57	activity	activity	NOUN
abr-62	145	58	in	in	ADP
abr-62	145	59	the	the	DET
abr-62	145	60	22xx	22xx	ADJ
abr-62	145	61	and	and	CCONJ
abr-62	145	62	23xx	23xx	ADJ
abr-62	145	63	code	code	NOUN
abr-62	145	64	)	)	PUNCT
abr-62	145	65	146	146	NUM
abr-62	145	66	total	total	ADJ
abr-62	145	67	sample	sample	NOUN
abr-62	145	68	74	74	NUM
abr-62	145	69	next	next	ADV
abr-62	145	70	,	,	PUNCT
abr-62	145	71	we	we	PRON
abr-62	145	72	deleted	delete	VERB
abr-62	145	73	companies	company	NOUN
abr-62	145	74	with	with	ADP
abr-62	145	75	missing	miss	VERB
abr-62	145	76	proxy	proxy	NOUN
abr-62	145	77	or	or	CCONJ
abr-62	145	78	financial	financial	ADJ
abr-62	145	79	statement	statement	NOUN
abr-62	145	80	data	datum	NOUN
abr-62	145	81	.	.	PUNCT
abr-62	146	1	table	table	NOUN
abr-62	146	2	2	2	NUM
abr-62	146	3	shows	show	VERB
abr-62	146	4	that	that	SCONJ
abr-62	146	5	this	this	PRON
abr-62	146	6	resulted	result	VERB
abr-62	146	7	in	in	ADP
abr-62	146	8	a	a	DET
abr-62	146	9	final	final	ADJ
abr-62	146	10	sample	sample	NOUN
abr-62	146	11	of	of	ADP
abr-62	146	12	seventy	seventy	NUM
abr-62	146	13	-	-	PUNCT
abr-62	146	14	four	four	NUM
abr-62	146	15	companies	company	NOUN
abr-62	146	16	with	with	ADP
abr-62	146	17	fifty	fifty	NUM
abr-62	146	18	-	-	PUNCT
abr-62	146	19	four	four	NUM
abr-62	146	20	having	have	VERB
abr-62	146	21	two	two	NUM
abr-62	146	22	years	year	NOUN
abr-62	146	23	of	of	ADP
abr-62	146	24	observations	observation	NOUN
abr-62	146	25	and	and	CCONJ
abr-62	146	26	twenty	twenty	NUM
abr-62	146	27	with	with	ADP
abr-62	146	28	only	only	ADV
abr-62	146	29	one	one	NUM
abr-62	146	30	year	year	NOUN
abr-62	146	31	of	of	ADP
abr-62	146	32	observations	observation	NOUN
abr-62	146	33	for	for	ADP
abr-62	146	34	a	a	DET
abr-62	146	35	grand	grand	ADJ
abr-62	146	36	possible	possible	ADJ
abr-62	146	37	total	total	NOUN
abr-62	146	38	of	of	ADP
abr-62	146	39	128	128	NUM
abr-62	146	40	.	.	PUNCT
abr-62	147	1	companies	company	NOUN
abr-62	147	2	with	with	ADP
abr-62	147	3	only	only	ADV
abr-62	147	4	one	one	NUM
abr-62	147	5	year	year	NOUN
abr-62	147	6	of	of	ADP
abr-62	147	7	proxy	proxy	ADJ
abr-62	147	8	information	information	NOUN
abr-62	147	9	resulted	result	VERB
abr-62	147	10	from	from	ADP
abr-62	147	11	bankruptcy	bankruptcy	NOUN
abr-62	147	12	,	,	PUNCT
abr-62	147	13	privatization	privatization	NOUN
abr-62	147	14	,	,	PUNCT
abr-62	147	15	or	or	CCONJ
abr-62	147	16	initial	initial	ADJ
abr-62	147	17	year	year	NOUN
abr-62	147	18	of	of	ADP
abr-62	147	19	operation	operation	NOUN
abr-62	147	20	.	.	PUNCT
abr-62	148	1	for	for	ADP
abr-62	148	2	the	the	DET
abr-62	148	3	seventy	seventy	NUM
abr-62	148	4	-	-	PUNCT
abr-62	148	5	four	four	NUM
abr-62	148	6	,	,	PUNCT
abr-62	148	7	there	there	PRON
abr-62	148	8	are	be	VERB
abr-62	148	9	thirty	thirty	NUM
abr-62	148	10	-	-	PUNCT
abr-62	148	11	one	one	NUM
abr-62	148	12	bankruptcies	bankruptcy	NOUN
abr-62	148	13	filed	file	VERB
abr-62	148	14	but	but	CCONJ
abr-62	148	15	only	only	ADV
abr-62	148	16	thirty	thirty	NUM
abr-62	148	17	companies	company	NOUN
abr-62	148	18	received	receive	VERB
abr-62	148	19	going	go	VERB
abr-62	148	20	-	-	PUNCT
abr-62	148	21	concern	concern	NOUN
abr-62	148	22	opinions	opinion	NOUN
abr-62	148	23	.	.	PUNCT
abr-62	149	1	the	the	DET
abr-62	149	2	proxy	proxy	ADJ
abr-62	149	3	statement	statement	NOUN
abr-62	149	4	discloses	disclose	VERB
abr-62	149	5	each	each	DET
abr-62	149	6	director	director	NOUN
abr-62	149	7	by	by	ADP
abr-62	149	8	name	name	NOUN
abr-62	149	9	,	,	PUNCT
abr-62	149	10	his	his	PRON
abr-62	149	11	or	or	CCONJ
abr-62	149	12	her	her	PRON
abr-62	149	13	age	age	NOUN
abr-62	149	14	,	,	PUNCT
abr-62	149	15	principal	principal	ADJ
abr-62	149	16	occupation	occupation	NOUN
abr-62	149	17	and	and	CCONJ
abr-62	149	18	business	business	NOUN
abr-62	149	19	experience	experience	NOUN
abr-62	149	20	,	,	PUNCT
abr-62	149	21	other	other	ADJ
abr-62	149	22	directorships	directorship	NOUN
abr-62	149	23	,	,	PUNCT
abr-62	149	24	length	length	NOUN
abr-62	149	25	of	of	ADP
abr-62	149	26	service	service	NOUN
abr-62	149	27	on	on	ADP
abr-62	149	28	the	the	DET
abr-62	149	29	board	board	NOUN
abr-62	149	30	and	and	CCONJ
abr-62	149	31	committee	committee	NOUN
abr-62	149	32	assignments	assignment	NOUN
abr-62	149	33	,	,	PUNCT
abr-62	149	34	equity	equity	NOUN
abr-62	149	35	ownership	ownership	NOUN
abr-62	149	36	in	in	ADP
abr-62	149	37	the	the	DET
abr-62	149	38	company	company	NOUN
abr-62	149	39	,	,	PUNCT
abr-62	149	40	and	and	CCONJ
abr-62	149	41	the	the	DET
abr-62	149	42	amount	amount	NOUN
abr-62	149	43	of	of	ADP
abr-62	149	44	director	director	NOUN
abr-62	149	45	fees	fee	NOUN
abr-62	149	46	and	and	CCONJ
abr-62	149	47	non	non	ADJ
abr-62	149	48	-	-	ADJ
abr-62	149	49	director	director	ADJ
abr-62	149	50	fees	fee	NOUN
abr-62	149	51	compensation	compensation	NOUN
abr-62	149	52	to	to	ADP
abr-62	149	53	each	each	DET
abr-62	149	54	director	director	NOUN
abr-62	149	55	.	.	PUNCT
abr-62	150	1	this	this	DET
abr-62	150	2	schedule	schedule	NOUN
abr-62	150	3	also	also	ADV
abr-62	150	4	provides	provide	VERB
abr-62	150	5	information	information	NOUN
abr-62	150	6	about	about	ADP
abr-62	150	7	the	the	DET
abr-62	150	8	total	total	ADJ
abr-62	150	9	number	number	NOUN
abr-62	150	10	of	of	ADP
abr-62	150	11	board	board	NOUN
abr-62	150	12	and	and	CCONJ
abr-62	150	13	committee	committee	NOUN
abr-62	150	14	meetings	meeting	NOUN
abr-62	150	15	held	hold	VERB
abr-62	150	16	during	during	ADP
abr-62	150	17	the	the	DET
abr-62	150	18	fiscal	fiscal	ADJ
abr-62	150	19	year	year	NOUN
abr-62	150	20	.	.	PUNCT
abr-62	151	1	methodology	methodology	NOUN
abr-62	151	2	using	use	VERB
abr-62	151	3	the	the	DET
abr-62	151	4	data	datum	NOUN
abr-62	151	5	obtained	obtain	VERB
abr-62	151	6	on	on	ADP
abr-62	151	7	the	the	DET
abr-62	151	8	seventeen	seventeen	NUM
abr-62	151	9	variables	variable	NOUN
abr-62	151	10	identified	identify	VERB
abr-62	151	11	in	in	ADP
abr-62	151	12	section	section	NOUN
abr-62	151	13	ii	ii	NOUN
abr-62	151	14	we	we	PRON
abr-62	151	15	create	create	VERB
abr-62	151	16	two	two	NUM
abr-62	151	17	sets	set	NOUN
abr-62	151	18	of	of	ADP
abr-62	151	19	analyses	analysis	NOUN
abr-62	151	20	,	,	PUNCT
abr-62	151	21	one	one	NUM
abr-62	151	22	for	for	ADP
abr-62	151	23	the	the	DET
abr-62	151	24	measure	measure	NOUN
abr-62	151	25	of	of	ADP
abr-62	151	26	independence	independence	NOUN
abr-62	151	27	by	by	ADP
abr-62	151	28	association	association	NOUN
abr-62	151	29	with	with	ADP
abr-62	151	30	going	go	VERB
abr-62	151	31	-	-	PUNCT
abr-62	151	32	concern	concern	NOUN
abr-62	151	33	audit	audit	NOUN
abr-62	151	34	opinions	opinion	NOUN
abr-62	151	35	and	and	CCONJ
abr-62	151	36	one	one	NUM
abr-62	151	37	by	by	ADP
abr-62	151	38	association	association	NOUN
abr-62	151	39	with	with	ADP
abr-62	151	40	bankruptcy	bankruptcy	NOUN
abr-62	151	41	filings	filing	NOUN
abr-62	151	42	.	.	PUNCT
abr-62	152	1	each	each	DET
abr-62	152	2	set	set	NOUN
abr-62	152	3	presents	present	VERB
abr-62	152	4	a	a	DET
abr-62	152	5	correlation	correlation	NOUN
abr-62	152	6	matrix	matrix	NOUN
abr-62	152	7	of	of	ADP
abr-62	152	8	related	related	ADJ
abr-62	152	9	variables	variable	NOUN
abr-62	152	10	and	and	CCONJ
abr-62	152	11	a	a	DET
abr-62	152	12	corresponding	correspond	VERB
abr-62	152	13	logistic	logistic	ADJ
abr-62	152	14	regression	regression	NOUN
abr-62	152	15	analysis	analysis	NOUN
abr-62	152	16	for	for	ADP
abr-62	152	17	those	those	DET
abr-62	152	18	variables	variable	NOUN
abr-62	152	19	identified	identify	VERB
abr-62	152	20	as	as	ADP
abr-62	152	21	related	relate	VERB
abr-62	152	22	.	.	PUNCT
abr-62	153	1	results	result	NOUN
abr-62	153	2	interrelationships	interrelationship	NOUN
abr-62	153	3	of	of	ADP
abr-62	153	4	appearance	appearance	NOUN
abr-62	153	5	characteristics	characteristic	NOUN
abr-62	153	6	table	table	NOUN
abr-62	153	7	3	3	NUM
abr-62	153	8	below	below	ADV
abr-62	153	9	provides	provide	VERB
abr-62	153	10	the	the	DET
abr-62	153	11	pearson	pearson	NOUN
abr-62	153	12	correlation	correlation	NOUN
abr-62	153	13	matrix	matrix	NOUN
abr-62	153	14	,	,	PUNCT
abr-62	153	15	and	and	CCONJ
abr-62	153	16	hence	hence	ADV
abr-62	153	17	interrelationships	interrelationship	NOUN
abr-62	153	18	,	,	PUNCT
abr-62	153	19	of	of	ADP
abr-62	153	20	the	the	DET
abr-62	153	21	first	first	ADJ
abr-62	153	22	nine	nine	NUM
abr-62	153	23	variables	variable	NOUN
abr-62	153	24	,	,	PUNCT
abr-62	153	25	the	the	DET
abr-62	153	26	first	first	ADJ
abr-62	153	27	five	five	NUM
abr-62	153	28	soa	soa	NOUN
abr-62	153	29	and	and	CCONJ
abr-62	153	30	the	the	DET
abr-62	153	31	next	next	ADJ
abr-62	153	32	four	four	NUM
abr-62	153	33	non	non	ADJ
abr-62	153	34	-	-	ADJ
abr-62	153	35	soa	soa	ADJ
abr-62	153	36	characteristics	characteristic	NOUN
abr-62	153	37	to	to	ADP
abr-62	153	38	the	the	DET
abr-62	153	39	two	two	NUM
abr-62	153	40	independent	independent	ADJ
abr-62	153	41	variables	variable	NOUN
abr-62	153	42	,	,	PUNCT
abr-62	153	43	cardwell	cardwell	PROPN
abr-62	153	44	,	,	PUNCT
abr-62	153	45	sennetti	sennetti	NOUN
abr-62	153	46	,	,	PUNCT
abr-62	153	47	and	and	CCONJ
abr-62	153	48	poulson	poulson	NOUN
abr-62	153	49	advances	advance	VERB
abr-62	153	50	in	in	ADP
abr-62	153	51	business	business	NOUN
abr-62	153	52	research	research	NOUN
abr-62	153	53	2011	2011	NUM
abr-62	153	54	,	,	PUNCT
abr-62	153	55	vol	vol	NOUN
abr-62	153	56	.	.	PROPN
abr-62	154	1	2	2	NUM
abr-62	154	2	,	,	PUNCT
abr-62	154	3	no	no	INTJ
abr-62	154	4	.	.	NOUN
abr-62	154	5	1	1	NUM
abr-62	154	6	,	,	PUNCT
abr-62	154	7	179	179	NUM
abr-62	154	8	-	-	SYM
abr-62	154	9	193	193	NUM
abr-62	154	10	186	186	NUM
abr-62	154	11	gco	gco	NOUN
abr-62	154	12	and	and	CCONJ
abr-62	154	13	chapter	chapter	NOUN
abr-62	154	14	11	11	NUM
abr-62	154	15	only	only	ADV
abr-62	154	16	.	.	PUNCT
abr-62	155	1	there	there	PRON
abr-62	155	2	are	be	VERB
abr-62	155	3	statistical	statistical	ADJ
abr-62	155	4	relationships	relationship	NOUN
abr-62	155	5	(	(	PUNCT
abr-62	155	6	with	with	ADP
abr-62	155	7	two	two	NUM
abr-62	155	8	-	-	PUNCT
abr-62	155	9	tailed	tail	VERB
abr-62	155	10	p	p	NOUN
abr-62	155	11	-	-	PUNCT
abr-62	155	12	value	value	NOUN
abr-62	155	13	less	less	ADJ
abr-62	155	14	than	than	ADP
abr-62	155	15	0.05	0.05	NUM
abr-62	155	16	)	)	PUNCT
abr-62	155	17	between	between	ADP
abr-62	155	18	only	only	ADV
abr-62	155	19	two	two	NUM
abr-62	155	20	soa	soa	NOUN
abr-62	155	21	variables	variable	NOUN
abr-62	155	22	,	,	PUNCT
abr-62	155	23	interlock	interlock	NOUN
abr-62	155	24	and	and	CCONJ
abr-62	155	25	affilprof	affilprof	NOUN
abr-62	155	26	.	.	PUNCT
abr-62	156	1	interlock	interlock	PROPN
abr-62	156	2	and	and	CCONJ
abr-62	156	3	two	two	NUM
abr-62	156	4	other	other	ADJ
abr-62	156	5	soa	soa	NOUN
abr-62	156	6	variables	variable	NOUN
abr-62	156	7	are	be	AUX
abr-62	156	8	related	relate	VERB
abr-62	156	9	to	to	ADP
abr-62	156	10	non	non	ADJ
abr-62	156	11	-	-	ADJ
abr-62	156	12	soa	soa	ADJ
abr-62	156	13	variables	variable	NOUN
abr-62	156	14	.	.	PUNCT
abr-62	157	1	the	the	DET
abr-62	157	2	first	first	ADJ
abr-62	157	3	correlation	correlation	NOUN
abr-62	157	4	between	between	ADP
abr-62	157	5	interlock	interlock	NOUN
abr-62	157	6	and	and	CCONJ
abr-62	157	7	affilprof	affilprof	NOUN
abr-62	157	8	(	(	PUNCT
abr-62	157	9	r	r	NOUN
abr-62	157	10	=	=	PUNCT
abr-62	157	11	+	+	NUM
abr-62	157	12	0.181	0.181	NUM
abr-62	157	13	,	,	PUNCT
abr-62	157	14	p	p	NOUN
abr-62	157	15	-	-	PUNCT
abr-62	157	16	value	value	NOUN
abr-62	157	17	=	=	NOUN
abr-62	157	18	0.041	0.041	NUM
abr-62	157	19	)	)	PUNCT
abr-62	157	20	suggests	suggest	VERB
abr-62	157	21	some	some	DET
abr-62	157	22	companies	company	NOUN
abr-62	157	23	have	have	VERB
abr-62	157	24	two	two	NUM
abr-62	157	25	forms	form	NOUN
abr-62	157	26	of	of	ADP
abr-62	157	27	non	non	NOUN
abr-62	157	28	-	-	NOUN
abr-62	157	29	independence	independence	NOUN
abr-62	157	30	under	under	ADP
abr-62	157	31	soa	soa	PROPN
abr-62	157	32	.	.	PUNCT
abr-62	158	1	interlock	interlock	NOUN
abr-62	158	2	means	mean	VERB
abr-62	158	3	that	that	SCONJ
abr-62	158	4	audit	audit	NOUN
abr-62	158	5	committee	committee	NOUN
abr-62	158	6	membership	membership	NOUN
abr-62	158	7	for	for	ADP
abr-62	158	8	board	board	NOUN
abr-62	158	9	a	a	PRON
abr-62	158	10	is	be	AUX
abr-62	158	11	compromised	compromise	VERB
abr-62	158	12	when	when	SCONJ
abr-62	158	13	a	a	DET
abr-62	158	14	member	member	NOUN
abr-62	158	15	of	of	ADP
abr-62	158	16	management	management	NOUN
abr-62	158	17	for	for	ADP
abr-62	158	18	company	company	NOUN
abr-62	158	19	a	a	DET
abr-62	158	20	serves	serve	NOUN
abr-62	158	21	as	as	ADP
abr-62	158	22	a	a	DET
abr-62	158	23	compensation	compensation	NOUN
abr-62	158	24	committee	committee	NOUN
abr-62	158	25	member	member	NOUN
abr-62	158	26	for	for	ADP
abr-62	158	27	board	board	PROPN
abr-62	158	28	b	b	PROPN
abr-62	158	29	,	,	PUNCT
abr-62	158	30	the	the	DET
abr-62	158	31	home	home	NOUN
abr-62	158	32	company	company	NOUN
abr-62	158	33	of	of	ADP
abr-62	158	34	the	the	DET
abr-62	158	35	audit	audit	NOUN
abr-62	158	36	committee	committee	NOUN
abr-62	158	37	member	member	NOUN
abr-62	158	38	.	.	PUNCT
abr-62	159	1	the	the	DET
abr-62	159	2	correlation	correlation	NOUN
abr-62	159	3	between	between	ADP
abr-62	159	4	interlock	interlock	NOUN
abr-62	159	5	and	and	CCONJ
abr-62	159	6	affilprof	affilprof	NOUN
abr-62	159	7	suggests	suggest	VERB
abr-62	159	8	when	when	SCONJ
abr-62	159	9	there	there	PRON
abr-62	159	10	is	be	VERB
abr-62	159	11	this	this	DET
abr-62	159	12	interlocking	interlocking	NOUN
abr-62	159	13	there	there	PRON
abr-62	159	14	are	be	VERB
abr-62	159	15	also	also	ADV
abr-62	159	16	members	member	NOUN
abr-62	159	17	of	of	ADP
abr-62	159	18	that	that	DET
abr-62	159	19	audit	audit	NOUN
abr-62	159	20	committee	committee	NOUN
abr-62	159	21	for	for	ADP
abr-62	159	22	a	a	PRON
abr-62	159	23	which	which	PRON
abr-62	159	24	also	also	ADV
abr-62	159	25	serve	serve	VERB
abr-62	159	26	in	in	ADP
abr-62	159	27	other	other	ADJ
abr-62	159	28	capacities	capacity	NOUN
abr-62	159	29	for	for	ADP
abr-62	159	30	a	a	DET
abr-62	159	31	(	(	PUNCT
abr-62	159	32	affilprof	affilprof	NOUN
abr-62	159	33	)	)	PUNCT
abr-62	159	34	.	.	PUNCT
abr-62	160	1	the	the	DET
abr-62	160	2	second	second	ADJ
abr-62	160	3	correlation	correlation	NOUN
abr-62	160	4	(	(	PUNCT
abr-62	160	5	interlock	interlock	NOUN
abr-62	160	6	with	with	ADP
abr-62	160	7	the	the	DET
abr-62	160	8	non	non	ADJ
abr-62	160	9	-	-	ADJ
abr-62	160	10	soa	soa	ADJ
abr-62	160	11	characteristic	characteristic	NOUN
abr-62	160	12	,	,	PUNCT
abr-62	160	13	othercc	othercc	NOUN
abr-62	160	14	,	,	PUNCT
abr-62	160	15	r	r	NOUN
abr-62	160	16	=	=	PUNCT
abr-62	160	17	+	+	NUM
abr-62	160	18	0.373	0.373	NUM
abr-62	160	19	,	,	PUNCT
abr-62	160	20	p	p	NOUN
abr-62	160	21	-	-	PUNCT
abr-62	160	22	value	value	NOUN
abr-62	160	23	=	=	NOUN
abr-62	160	24	0.00	0.00	NUM
abr-62	160	25	)	)	PUNCT
abr-62	160	26	suggests	suggest	VERB
abr-62	160	27	that	that	SCONJ
abr-62	160	28	given	give	VERB
abr-62	160	29	interlocking	interlocking	NOUN
abr-62	160	30	occurs	occur	VERB
abr-62	160	31	an	an	DET
abr-62	160	32	audit	audit	NOUN
abr-62	160	33	committee	committee	NOUN
abr-62	160	34	member	member	NOUN
abr-62	160	35	also	also	ADV
abr-62	160	36	serves	serve	VERB
abr-62	160	37	on	on	ADP
abr-62	160	38	four	four	NUM
abr-62	160	39	or	or	CCONJ
abr-62	160	40	more	more	ADJ
abr-62	160	41	compensation	compensation	NOUN
abr-62	160	42	committees	committee	NOUN
abr-62	160	43	of	of	ADP
abr-62	160	44	public	public	ADJ
abr-62	160	45	companies	company	NOUN
abr-62	160	46	.	.	PUNCT
abr-62	161	1	the	the	DET
abr-62	161	2	third	third	ADJ
abr-62	161	3	correlation	correlation	NOUN
abr-62	161	4	(	(	PUNCT
abr-62	161	5	r	r	NOUN
abr-62	161	6	=	=	SYM
abr-62	161	7	-0.198	-0.198	ADJ
abr-62	161	8	,	,	PUNCT
abr-62	161	9	p	p	NOUN
abr-62	161	10	-	-	PUNCT
abr-62	161	11	value	value	NOUN
abr-62	161	12	=	=	NOUN
abr-62	161	13	0.025	0.025	NUM
abr-62	161	14	)	)	PUNCT
abr-62	161	15	of	of	ADP
abr-62	161	16	the	the	DET
abr-62	161	17	committee	committee	NOUN
abr-62	161	18	's	's	PART
abr-62	161	19	membership	membership	NOUN
abr-62	161	20	(	(	PUNCT
abr-62	161	21	soa	soa	PROPN
abr-62	161	22	,	,	PUNCT
abr-62	161	23	ac	ac	PROPN
abr-62	161	24	members	member	NOUN
abr-62	161	25	)	)	PUNCT
abr-62	161	26	with	with	ADP
abr-62	161	27	the	the	DET
abr-62	161	28	position	position	NOUN
abr-62	161	29	of	of	ADP
abr-62	161	30	having	have	VERB
abr-62	161	31	other	other	ADJ
abr-62	161	32	directorships	directorship	NOUN
abr-62	161	33	(	(	PUNCT
abr-62	161	34	non	non	ADJ
abr-62	161	35	-	-	ADJ
abr-62	161	36	soa	soa	ADJ
abr-62	161	37	otherdir	otherdir	NOUN
abr-62	161	38	)	)	PUNCT
abr-62	161	39	shows	show	VERB
abr-62	161	40	that	that	SCONJ
abr-62	161	41	those	those	DET
abr-62	161	42	committees	committee	NOUN
abr-62	161	43	with	with	ADP
abr-62	161	44	memberships	membership	NOUN
abr-62	161	45	not	not	PART
abr-62	161	46	violating	violate	VERB
abr-62	161	47	the	the	DET
abr-62	161	48	soa	soa	NOUN
abr-62	161	49	and	and	CCONJ
abr-62	161	50	having	have	VERB
abr-62	161	51	enough	enough	ADJ
abr-62	161	52	members	member	NOUN
abr-62	161	53	also	also	ADV
abr-62	161	54	are	be	AUX
abr-62	161	55	likely	likely	ADJ
abr-62	161	56	to	to	PART
abr-62	161	57	be	be	AUX
abr-62	161	58	serving	serve	VERB
abr-62	161	59	on	on	ADP
abr-62	161	60	other	other	ADJ
abr-62	161	61	boards	board	NOUN
abr-62	161	62	.	.	PUNCT
abr-62	162	1	the	the	DET
abr-62	162	2	fourth	fourth	ADJ
abr-62	162	3	correlation	correlation	NOUN
abr-62	162	4	(	(	PUNCT
abr-62	162	5	between	between	ADP
abr-62	162	6	the	the	DET
abr-62	162	7	soa	soa	PROPN
abr-62	162	8	-	-	PUNCT
abr-62	162	9	other	other	ADJ
abr-62	162	10	ac	ac	PROPN
abr-62	162	11	,	,	PUNCT
abr-62	162	12	and	and	CCONJ
abr-62	162	13	nonsoa	nonsoa	NOUN
abr-62	162	14	othercc	othercc	NOUN
abr-62	162	15	,	,	PUNCT
abr-62	162	16	r	r	NOUN
abr-62	162	17	=	=	PUNCT
abr-62	162	18	+	+	NUM
abr-62	162	19	0.328	0.328	NUM
abr-62	162	20	,	,	PUNCT
abr-62	162	21	p	p	NOUN
abr-62	162	22	-	-	PUNCT
abr-62	162	23	value	value	NOUN
abr-62	162	24	=	=	NOUN
abr-62	162	25	0.00	0.00	NUM
abr-62	162	26	)	)	PUNCT
abr-62	162	27	shows	show	VERB
abr-62	162	28	that	that	SCONJ
abr-62	162	29	serving	serve	VERB
abr-62	162	30	on	on	ADP
abr-62	162	31	four	four	NUM
abr-62	162	32	or	or	CCONJ
abr-62	162	33	more	more	ADJ
abr-62	162	34	compensation	compensation	NOUN
abr-62	162	35	committees	committee	NOUN
abr-62	162	36	(	(	PUNCT
abr-62	162	37	othercc	othercc	PROPN
abr-62	162	38	)	)	PUNCT
abr-62	162	39	is	be	AUX
abr-62	162	40	related	relate	VERB
abr-62	162	41	to	to	ADP
abr-62	162	42	serving	serve	VERB
abr-62	162	43	on	on	ADP
abr-62	162	44	four	four	NUM
abr-62	162	45	or	or	CCONJ
abr-62	162	46	more	more	ADJ
abr-62	162	47	audit	audit	NOUN
abr-62	162	48	committees	committee	NOUN
abr-62	162	49	(	(	PUNCT
abr-62	162	50	other	other	ADJ
abr-62	162	51	ac	ac	PROPN
abr-62	162	52	)	)	PUNCT
abr-62	162	53	.	.	PUNCT
abr-62	163	1	this	this	DET
abr-62	163	2	characteristic	characteristic	NOUN
abr-62	163	3	,	,	PUNCT
abr-62	163	4	other	other	ADJ
abr-62	163	5	ac	ac	PROPN
abr-62	163	6	,	,	PUNCT
abr-62	163	7	is	be	AUX
abr-62	163	8	also	also	ADV
abr-62	163	9	found	find	VERB
abr-62	163	10	correlated	correlate	VERB
abr-62	163	11	as	as	SCONJ
abr-62	163	12	expected	expect	VERB
abr-62	163	13	(	(	PUNCT
abr-62	163	14	p	p	NOUN
abr-62	163	15	-	-	PUNCT
abr-62	163	16	value	value	NOUN
abr-62	163	17	=	=	NOUN
abr-62	163	18	0.00	0.00	NUM
abr-62	163	19	)	)	PUNCT
abr-62	163	20	,	,	PUNCT
abr-62	163	21	in	in	ADP
abr-62	163	22	those	those	DET
abr-62	163	23	companies	company	NOUN
abr-62	163	24	with	with	ADP
abr-62	163	25	members	member	NOUN
abr-62	163	26	serving	serve	VERB
abr-62	163	27	on	on	ADP
abr-62	163	28	four	four	NUM
abr-62	163	29	or	or	CCONJ
abr-62	163	30	more	more	ADJ
abr-62	163	31	boards	board	NOUN
abr-62	163	32	(	(	PUNCT
abr-62	163	33	otherdir	otherdir	PROPN
abr-62	163	34	)	)	PUNCT
abr-62	163	35	.	.	PUNCT
abr-62	164	1	[	[	X
abr-62	164	2	the	the	DET
abr-62	164	3	relationship	relationship	NOUN
abr-62	164	4	of	of	ADP
abr-62	164	5	otherdir	otherdir	NOUN
abr-62	164	6	and	and	CCONJ
abr-62	164	7	othercc	othercc	NOUN
abr-62	164	8	may	may	AUX
abr-62	164	9	be	be	AUX
abr-62	164	10	just	just	ADV
abr-62	164	11	due	due	ADJ
abr-62	164	12	to	to	ADP
abr-62	164	13	the	the	DET
abr-62	164	14	compensation	compensation	NOUN
abr-62	164	15	committee	committee	NOUN
abr-62	164	16	membership	membership	NOUN
abr-62	164	17	.	.	PUNCT
abr-62	164	18	]	]	PUNCT
abr-62	165	1	table	table	NOUN
abr-62	165	2	3	3	NUM
abr-62	165	3	:	:	PUNCT
abr-62	165	4	the	the	DET
abr-62	165	5	correlation	correlation	NOUN
abr-62	165	6	of	of	ADP
abr-62	165	7	characteristics	characteristic	NOUN
abr-62	165	8	of	of	ADP
abr-62	165	9	non	non	ADJ
abr-62	165	10	independence	independence	NOUN
abr-62	165	11	appearance	appearance	NOUN
abr-62	165	12	versus	versus	ADP
abr-62	165	13	effective	effective	ADJ
abr-62	165	14	measures	measure	NOUN
abr-62	165	15	of	of	ADP
abr-62	165	16	independence	independence	NOUN
abr-62	165	17	table	table	NOUN
abr-62	165	18	3	3	NUM
abr-62	165	19	also	also	ADV
abr-62	165	20	presents	present	VERB
abr-62	165	21	the	the	DET
abr-62	165	22	results	result	NOUN
abr-62	165	23	of	of	ADP
abr-62	165	24	correlating	correlate	VERB
abr-62	165	25	these	these	DET
abr-62	165	26	first	first	ADJ
abr-62	165	27	nine	nine	NUM
abr-62	165	28	(	(	PUNCT
abr-62	165	29	soa	soa	PROPN
abr-62	165	30	,	,	PUNCT
abr-62	165	31	non	non	ADJ
abr-62	165	32	-	-	ADJ
abr-62	165	33	soa	soa	ADJ
abr-62	165	34	)	)	PUNCT
abr-62	165	35	appearance	appearance	NOUN
abr-62	165	36	-	-	PUNCT
abr-62	165	37	ofindependence	ofindependence	NOUN
abr-62	165	38	characteristics	characteristic	NOUN
abr-62	165	39	with	with	ADP
abr-62	165	40	the	the	DET
abr-62	165	41	other	other	ADJ
abr-62	165	42	five	five	NUM
abr-62	165	43	financial	financial	ADJ
abr-62	165	44	variables	variable	NOUN
abr-62	165	45	of	of	ADP
abr-62	165	46	section	section	NOUN
abr-62	165	47	ii	ii	PROPN
abr-62	165	48	used	use	VERB
abr-62	165	49	in	in	ADP
abr-62	165	50	previous	previous	ADJ
abr-62	165	51	research	research	NOUN
abr-62	165	52	to	to	PART
abr-62	165	53	demonstrate	demonstrate	VERB
abr-62	165	54	independence	independence	NOUN
abr-62	165	55	in	in	ADP
abr-62	165	56	fact	fact	NOUN
abr-62	165	57	as	as	SCONJ
abr-62	165	58	shown	show	VERB
abr-62	165	59	by	by	ADP
abr-62	165	60	the	the	DET
abr-62	165	61	frequency	frequency	NOUN
abr-62	165	62	of	of	ADP
abr-62	165	63	the	the	DET
abr-62	165	64	auditor	auditor	NOUN
abr-62	165	65	’s	’s	PART
abr-62	165	66	going	go	VERB
abr-62	165	67	-	-	PUNCT
abr-62	165	68	concern	concern	NOUN
abr-62	165	69	opinion	opinion	NOUN
abr-62	165	70	(	(	PUNCT
abr-62	165	71	gco	gco	PROPN
abr-62	165	72	)	)	PUNCT
abr-62	165	73	.	.	PUNCT
abr-62	166	1	for	for	ADP
abr-62	166	2	the	the	DET
abr-62	166	3	variable	variable	ADJ
abr-62	166	4	gco	gco	PROPN
abr-62	166	5	,	,	PUNCT
abr-62	166	6	the	the	DET
abr-62	166	7	first	first	ADJ
abr-62	166	8	correlated	correlate	VERB
abr-62	166	9	variable	variable	NOUN
abr-62	166	10	is	be	AUX
abr-62	166	11	affilpay	affilpay	NOUN
abr-62	166	12	(	(	PUNCT
abr-62	166	13	p	p	NOUN
abr-62	166	14	-	-	PUNCT
abr-62	166	15	value	value	NOUN
abr-62	166	16	=	=	NOUN
abr-62	166	17	0.023	0.023	NUM
abr-62	166	18	)	)	PUNCT
abr-62	166	19	.	.	PUNCT
abr-62	167	1	this	this	PRON
abr-62	167	2	suggests	suggest	VERB
abr-62	167	3	that	that	SCONJ
abr-62	167	4	if	if	SCONJ
abr-62	167	5	a	a	DET
abr-62	167	6	member	member	NOUN
abr-62	167	7	receives	receive	VERB
abr-62	167	8	affiliated	affiliated	ADJ
abr-62	167	9	payments	payment	NOUN
abr-62	167	10	(	(	PUNCT
abr-62	167	11	affilpay	affilpay	NOUN
abr-62	167	12	=	=	SYM
abr-62	167	13	1	1	NUM
abr-62	167	14	)	)	PUNCT
abr-62	167	15	,	,	PUNCT
abr-62	167	16	the	the	DET
abr-62	167	17	company	company	NOUN
abr-62	167	18	is	be	AUX
abr-62	167	19	likely	likely	ADJ
abr-62	167	20	to	to	PART
abr-62	167	21	receive	receive	VERB
abr-62	167	22	a	a	DET
abr-62	167	23	going	go	VERB
abr-62	167	24	-	-	PUNCT
abr-62	167	25	concern	concern	NOUN
abr-62	167	26	cardwell	cardwell	PROPN
abr-62	167	27	,	,	PUNCT
abr-62	167	28	sennetti	sennetti	NOUN
abr-62	167	29	,	,	PUNCT
abr-62	167	30	and	and	CCONJ
abr-62	167	31	poulson	poulson	NOUN
abr-62	167	32	advances	advance	VERB
abr-62	167	33	in	in	ADP
abr-62	167	34	business	business	NOUN
abr-62	167	35	research	research	NOUN
abr-62	167	36	2011	2011	NUM
abr-62	167	37	,	,	PUNCT
abr-62	167	38	vol	vol	NOUN
abr-62	167	39	.	.	PROPN
abr-62	167	40	2	2	NUM
abr-62	167	41	,	,	PUNCT
abr-62	167	42	no	no	INTJ
abr-62	167	43	.	.	NOUN
abr-62	167	44	1	1	NUM
abr-62	167	45	,	,	PUNCT
abr-62	167	46	179	179	NUM
abr-62	167	47	-	-	SYM
abr-62	167	48	193	193	NUM
abr-62	167	49	187	187	NUM
abr-62	167	50	opinion	opinion	NOUN
abr-62	167	51	(	(	PUNCT
abr-62	167	52	gco	gco	PROPN
abr-62	167	53	=	=	SYM
abr-62	167	54	1	1	NUM
abr-62	167	55	)	)	PUNCT
abr-62	167	56	.	.	PUNCT
abr-62	168	1	this	this	PRON
abr-62	168	2	is	be	AUX
abr-62	168	3	evidence	evidence	NOUN
abr-62	168	4	of	of	ADP
abr-62	168	5	a	a	DET
abr-62	168	6	dependent	dependent	ADJ
abr-62	168	7	audit	audit	NOUN
abr-62	168	8	committee	committee	NOUN
abr-62	168	9	associated	associate	VERB
abr-62	168	10	with	with	ADP
abr-62	168	11	evidence	evidence	NOUN
abr-62	168	12	of	of	ADP
abr-62	168	13	independence	independence	NOUN
abr-62	168	14	,	,	PUNCT
abr-62	168	15	and	and	CCONJ
abr-62	168	16	this	this	PRON
abr-62	168	17	is	be	AUX
abr-62	168	18	contrary	contrary	ADJ
abr-62	168	19	to	to	PART
abr-62	168	20	carcello	carcello	VERB
abr-62	168	21	and	and	CCONJ
abr-62	168	22	neal	neal	PROPN
abr-62	168	23	(	(	PUNCT
abr-62	168	24	2000	2000	NUM
abr-62	168	25	)	)	PUNCT
abr-62	168	26	and	and	CCONJ
abr-62	168	27	expectations	expectation	NOUN
abr-62	168	28	.	.	PUNCT
abr-62	169	1	the	the	DET
abr-62	169	2	characteristics	characteristic	NOUN
abr-62	169	3	of	of	ADP
abr-62	169	4	dependence	dependence	NOUN
abr-62	169	5	(	(	PUNCT
abr-62	169	6	e.g.	e.g.	ADV
abr-62	169	7	,	,	PUNCT
abr-62	169	8	affilpay	affilpay	NOUN
abr-62	169	9	=	=	SYM
abr-62	169	10	1	1	X
abr-62	169	11	)	)	PUNCT
abr-62	169	12	should	should	AUX
abr-62	169	13	be	be	AUX
abr-62	169	14	negatively	negatively	ADV
abr-62	169	15	not	not	PART
abr-62	169	16	,	,	PUNCT
abr-62	169	17	as	as	SCONJ
abr-62	169	18	it	it	PRON
abr-62	169	19	is	be	AUX
abr-62	169	20	,	,	PUNCT
abr-62	169	21	positively	positively	ADV
abr-62	169	22	related	relate	VERB
abr-62	169	23	(	(	PUNCT
abr-62	169	24	pearson	pearson	NOUN
abr-62	169	25	r	r	NOUN
abr-62	169	26	=	=	PUNCT
abr-62	170	1	+	+	NUM
abr-62	170	2	0.202	0.202	NUM
abr-62	170	3	)	)	PUNCT
abr-62	170	4	to	to	ADP
abr-62	170	5	the	the	DET
abr-62	170	6	measure	measure	NOUN
abr-62	170	7	of	of	ADP
abr-62	170	8	effective	effective	ADJ
abr-62	170	9	independence	independence	NOUN
abr-62	170	10	(	(	PUNCT
abr-62	170	11	gco	gco	PROPN
abr-62	170	12	)	)	PUNCT
abr-62	170	13	.	.	PUNCT
abr-62	171	1	for	for	ADP
abr-62	171	2	gco	gco	PROPN
abr-62	171	3	,	,	PUNCT
abr-62	171	4	the	the	DET
abr-62	171	5	next	next	ADJ
abr-62	171	6	correlated	correlated	ADJ
abr-62	171	7	variable	variable	NOUN
abr-62	171	8	is	be	AUX
abr-62	171	9	filing	file	VERB
abr-62	171	10	for	for	ADP
abr-62	171	11	bankruptcy	bankruptcy	NOUN
abr-62	171	12	(	(	PUNCT
abr-62	171	13	chapter	chapter	NOUN
abr-62	171	14	11	11	NUM
abr-62	171	15	only	only	ADV
abr-62	171	16	,	,	PUNCT
abr-62	171	17	p	p	NOUN
abr-62	171	18	-	-	PUNCT
abr-62	171	19	value	value	NOUN
abr-62	171	20	=	=	NOUN
abr-62	171	21	0.00	0.00	NUM
abr-62	171	22	)	)	PUNCT
abr-62	171	23	.	.	PUNCT
abr-62	172	1	the	the	DET
abr-62	172	2	variable	variable	NOUN
abr-62	172	3	found	find	VERB
abr-62	172	4	predictive	predictive	NOUN
abr-62	172	5	of	of	ADP
abr-62	172	6	the	the	DET
abr-62	172	7	gco	gco	PROPN
abr-62	172	8	in	in	ADP
abr-62	172	9	prior	prior	ADJ
abr-62	172	10	research	research	NOUN
abr-62	172	11	,	,	PUNCT
abr-62	172	12	total	total	ADJ
abr-62	172	13	assets	asset	NOUN
abr-62	172	14	,	,	PUNCT
abr-62	172	15	is	be	AUX
abr-62	172	16	not	not	PART
abr-62	172	17	related	relate	VERB
abr-62	172	18	(	(	PUNCT
abr-62	172	19	two	two	NUM
abr-62	172	20	-	-	PUNCT
abr-62	172	21	tail	tail	NOUN
abr-62	172	22	p	p	NOUN
abr-62	172	23	-	-	PUNCT
abr-62	172	24	value	value	NOUN
abr-62	172	25	=	=	NOUN
abr-62	172	26	0.201	0.201	NUM
abr-62	172	27	)	)	PUNCT
abr-62	172	28	,	,	PUNCT
abr-62	172	29	but	but	CCONJ
abr-62	172	30	the	the	DET
abr-62	172	31	sign	sign	NOUN
abr-62	172	32	of	of	ADP
abr-62	172	33	the	the	DET
abr-62	172	34	pearson	pearson	PROPN
abr-62	172	35	correlation	correlation	NOUN
abr-62	172	36	coefficient	coefficient	NOUN
abr-62	172	37	(	(	PUNCT
abr-62	172	38	r	r	NOUN
abr-62	172	39	=	=	SYM
abr-62	172	40	-.114	-.114	NOUN
abr-62	172	41	)	)	PUNCT
abr-62	172	42	is	be	AUX
abr-62	172	43	negative	negative	ADJ
abr-62	172	44	,	,	PUNCT
abr-62	172	45	in	in	ADP
abr-62	172	46	the	the	DET
abr-62	172	47	correct	correct	ADJ
abr-62	172	48	direction	direction	NOUN
abr-62	172	49	,	,	PUNCT
abr-62	172	50	consistent	consistent	ADJ
abr-62	172	51	with	with	ADP
abr-62	172	52	prior	prior	ADJ
abr-62	172	53	research	research	NOUN
abr-62	172	54	and	and	CCONJ
abr-62	172	55	if	if	SCONJ
abr-62	172	56	held	hold	VERB
abr-62	172	57	to	to	ADP
abr-62	172	58	a	a	DET
abr-62	172	59	one	one	NUM
abr-62	172	60	-	-	PUNCT
abr-62	172	61	tail	tail	NOUN
abr-62	172	62	p	p	NOUN
abr-62	172	63	-	-	PUNCT
abr-62	172	64	value	value	NOUN
abr-62	172	65	standard	standard	NOUN
abr-62	172	66	,	,	PUNCT
abr-62	172	67	it	it	PRON
abr-62	172	68	would	would	AUX
abr-62	172	69	be	be	AUX
abr-62	172	70	close	close	ADJ
abr-62	172	71	to	to	ADP
abr-62	172	72	being	be	AUX
abr-62	172	73	significant	significant	ADJ
abr-62	172	74	(	(	PUNCT
abr-62	172	75	with	with	ADP
abr-62	172	76	one	one	NUM
abr-62	172	77	-	-	PUNCT
abr-62	172	78	tailed	tail	VERB
abr-62	172	79	p	p	NOUN
abr-62	172	80	-	-	PUNCT
abr-62	172	81	value	value	NOUN
abr-62	172	82	=	=	NOUN
abr-62	172	83	0.10	0.10	NUM
abr-62	172	84	)	)	PUNCT
abr-62	172	85	.	.	PUNCT
abr-62	173	1	correlated	correlate	VERB
abr-62	173	2	in	in	ADP
abr-62	173	3	the	the	DET
abr-62	173	4	direction	direction	NOUN
abr-62	173	5	opposite	opposite	ADV
abr-62	173	6	to	to	ADP
abr-62	173	7	expectations	expectation	NOUN
abr-62	173	8	for	for	ADP
abr-62	173	9	the	the	DET
abr-62	173	10	going	go	VERB
abr-62	173	11	-	-	PUNCT
abr-62	173	12	concern	concern	NOUN
abr-62	173	13	opinion	opinion	NOUN
abr-62	173	14	the	the	DET
abr-62	173	15	measure	measure	NOUN
abr-62	173	16	of	of	ADP
abr-62	173	17	audit	audit	NOUN
abr-62	173	18	committee	committee	NOUN
abr-62	173	19	independence	independence	NOUN
abr-62	173	20	,	,	PUNCT
abr-62	173	21	gco	gco	PROPN
abr-62	173	22	,	,	PUNCT
abr-62	173	23	is	be	AUX
abr-62	173	24	not	not	PART
abr-62	173	25	related	relate	VERB
abr-62	173	26	to	to	ADP
abr-62	173	27	the	the	DET
abr-62	173	28	percent	percent	NOUN
abr-62	173	29	of	of	ADP
abr-62	173	30	stock	stock	NOUN
abr-62	173	31	ownership	ownership	NOUN
abr-62	173	32	by	by	ADP
abr-62	173	33	the	the	DET
abr-62	173	34	ac	ac	PROPN
abr-62	173	35	committee	committee	PROPN
abr-62	173	36	,	,	PUNCT
abr-62	173	37	ac	ac	PROPN
abr-62	173	38	stock%	stock%	NUM
abr-62	173	39	of	of	ADP
abr-62	173	40	board	board	NOUN
abr-62	173	41	,	,	PUNCT
abr-62	173	42	(	(	PUNCT
abr-62	173	43	with	with	ADP
abr-62	173	44	two	two	NUM
abr-62	173	45	-	-	PUNCT
abr-62	173	46	tailed	tail	VERB
abr-62	173	47	p	p	NOUN
abr-62	173	48	-	-	PUNCT
abr-62	173	49	value	value	NOUN
abr-62	173	50	,	,	PUNCT
abr-62	173	51	0.11	0.11	NUM
abr-62	173	52	,	,	PUNCT
abr-62	173	53	one	one	NUM
abr-62	173	54	-	-	PUNCT
abr-62	173	55	tail	tail	NOUN
abr-62	173	56	,	,	PUNCT
abr-62	173	57	0.06	0.06	NUM
abr-62	173	58	)	)	PUNCT
abr-62	173	59	,	,	PUNCT
abr-62	173	60	but	but	CCONJ
abr-62	173	61	considering	consider	VERB
abr-62	173	62	only	only	ADV
abr-62	173	63	the	the	DET
abr-62	173	64	one	one	NUM
abr-62	173	65	-	-	PUNCT
abr-62	173	66	tailed	tail	VERB
abr-62	173	67	p	p	NOUN
abr-62	173	68	-	-	PUNCT
abr-62	173	69	value	value	NOUN
abr-62	173	70	it	it	PRON
abr-62	173	71	could	could	AUX
abr-62	173	72	be	be	AUX
abr-62	173	73	.	.	PUNCT
abr-62	174	1	since	since	SCONJ
abr-62	174	2	ac	ac	PROPN
abr-62	174	3	stock	stock	PROPN
abr-62	174	4	%	%	NOUN
abr-62	174	5	of	of	ADP
abr-62	174	6	board	board	NOUN
abr-62	174	7	is	be	AUX
abr-62	174	8	also	also	ADV
abr-62	174	9	related	relate	VERB
abr-62	174	10	to	to	ADP
abr-62	174	11	affilpay	affilpay	NOUN
abr-62	174	12	(	(	PUNCT
abr-62	174	13	p	p	NOUN
abr-62	174	14	-	-	PUNCT
abr-62	174	15	value	value	NOUN
abr-62	174	16	=	=	NOUN
abr-62	174	17	0.003	0.003	NUM
abr-62	174	18	)	)	PUNCT
abr-62	174	19	,	,	PUNCT
abr-62	174	20	which	which	PRON
abr-62	174	21	is	be	AUX
abr-62	174	22	related	relate	VERB
abr-62	174	23	to	to	ADP
abr-62	174	24	the	the	DET
abr-62	174	25	gco	gco	NOUN
abr-62	174	26	,	,	PUNCT
abr-62	174	27	this	this	PRON
abr-62	174	28	suggests	suggest	VERB
abr-62	174	29	that	that	SCONJ
abr-62	174	30	those	those	PRON
abr-62	174	31	with	with	ADP
abr-62	174	32	larger	large	ADJ
abr-62	174	33	shares	share	NOUN
abr-62	174	34	of	of	ADP
abr-62	174	35	stock	stock	NOUN
abr-62	174	36	,	,	PUNCT
abr-62	174	37	i.e.	i.e.	X
abr-62	174	38	,	,	PUNCT
abr-62	174	39	those	those	PRON
abr-62	174	40	most	most	ADV
abr-62	174	41	likely	likely	ADJ
abr-62	174	42	to	to	PART
abr-62	174	43	lose	lose	VERB
abr-62	174	44	under	under	ADP
abr-62	174	45	bankruptcy	bankruptcy	NOUN
abr-62	174	46	or	or	CCONJ
abr-62	174	47	a	a	DET
abr-62	174	48	given	give	VERB
abr-62	174	49	going	go	VERB
abr-62	174	50	-	-	PUNCT
abr-62	174	51	concern	concern	NOUN
abr-62	174	52	opinion	opinion	NOUN
abr-62	174	53	,	,	PUNCT
abr-62	174	54	are	be	AUX
abr-62	174	55	also	also	ADV
abr-62	174	56	those	those	PRON
abr-62	174	57	who	who	PRON
abr-62	174	58	have	have	VERB
abr-62	174	59	affiliated	affiliate	VERB
abr-62	174	60	payments	payment	NOUN
abr-62	174	61	(	(	PUNCT
abr-62	174	62	in	in	ADP
abr-62	174	63	stock	stock	NOUN
abr-62	174	64	)	)	PUNCT
abr-62	174	65	and	and	CCONJ
abr-62	174	66	may	may	AUX
abr-62	174	67	be	be	AUX
abr-62	174	68	from	from	ADP
abr-62	174	69	smaller	small	ADJ
abr-62	174	70	companies	company	NOUN
abr-62	174	71	(	(	PUNCT
abr-62	174	72	since	since	SCONJ
abr-62	174	73	this	this	PRON
abr-62	174	74	is	be	AUX
abr-62	174	75	negatively	negatively	ADV
abr-62	174	76	related	relate	VERB
abr-62	174	77	to	to	ADP
abr-62	174	78	total	total	ADJ
abr-62	174	79	assets	asset	NOUN
abr-62	174	80	,	,	PUNCT
abr-62	174	81	r	r	NOUN
abr-62	174	82	=	=	SYM
abr-62	174	83	-0.26	-0.26	X
abr-62	174	84	,	,	PUNCT
abr-62	174	85	p	p	NOUN
abr-62	174	86	-	-	PUNCT
abr-62	174	87	value	value	NOUN
abr-62	174	88	=	=	NOUN
abr-62	174	89	0.003	0.003	NUM
abr-62	174	90	)	)	PUNCT
abr-62	174	91	.	.	PUNCT
abr-62	175	1	surprisingly	surprisingly	ADV
abr-62	175	2	,	,	PUNCT
abr-62	175	3	table	table	NOUN
abr-62	175	4	3	3	NUM
abr-62	175	5	shows	show	VERB
abr-62	175	6	only	only	ADV
abr-62	175	7	two	two	NUM
abr-62	175	8	of	of	ADP
abr-62	175	9	the	the	DET
abr-62	175	10	five	five	NUM
abr-62	175	11	soa	soa	NOUN
abr-62	175	12	“	"	PUNCT
abr-62	175	13	appearance	appearance	NOUN
abr-62	175	14	-	-	PUNCT
abr-62	175	15	ofindependence	ofindependence	NOUN
abr-62	175	16	”	"	PUNCT
abr-62	175	17	characteristics	characteristic	NOUN
abr-62	175	18	(	(	PUNCT
abr-62	175	19	the	the	DET
abr-62	175	20	ac	ac	PROPN
abr-62	175	21	membership	membership	NOUN
abr-62	175	22	size	size	NOUN
abr-62	175	23	(	(	PUNCT
abr-62	175	24	ac	ac	NOUN
abr-62	175	25	#	#	NOUN
abr-62	175	26	)	)	PUNCT
abr-62	175	27	and	and	CCONJ
abr-62	175	28	belonging	belong	VERB
abr-62	175	29	to	to	ADP
abr-62	175	30	other	other	ADJ
abr-62	175	31	audit	audit	NOUN
abr-62	175	32	committees	committee	NOUN
abr-62	175	33	,	,	PUNCT
abr-62	175	34	other	other	ADJ
abr-62	175	35	ac	ac	PROPN
abr-62	175	36	)	)	PUNCT
abr-62	175	37	as	as	ADP
abr-62	175	38	having	have	VERB
abr-62	175	39	the	the	DET
abr-62	175	40	correct	correct	ADJ
abr-62	175	41	corresponding	correspond	VERB
abr-62	175	42	sign	sign	NOUN
abr-62	175	43	of	of	ADP
abr-62	175	44	the	the	DET
abr-62	175	45	correlation	correlation	NOUN
abr-62	175	46	coefficients	coefficient	NOUN
abr-62	175	47	(	(	PUNCT
abr-62	175	48	r	r	NOUN
abr-62	175	49	=	=	PUNCT
abr-62	176	1	+	+	NUM
abr-62	176	2	0.102	0.102	NUM
abr-62	176	3	,	,	PUNCT
abr-62	176	4	r	r	NOUN
abr-62	176	5	=	=	SYM
abr-62	176	6	-0.039	-0.039	NOUN
abr-62	176	7	)	)	PUNCT
abr-62	176	8	as	as	SCONJ
abr-62	176	9	would	would	AUX
abr-62	176	10	be	be	AUX
abr-62	176	11	anticipated	anticipate	VERB
abr-62	176	12	from	from	ADP
abr-62	176	13	their	their	PRON
abr-62	176	14	definitions	definition	NOUN
abr-62	176	15	with	with	ADP
abr-62	176	16	gco	gco	PROPN
abr-62	176	17	.	.	PUNCT
abr-62	177	1	in	in	ADP
abr-62	177	2	this	this	DET
abr-62	177	3	regard	regard	NOUN
abr-62	177	4	,	,	PUNCT
abr-62	177	5	the	the	DET
abr-62	177	6	appearance	appearance	NOUN
abr-62	177	7	characteristics	characteristic	NOUN
abr-62	177	8	under	under	ADP
abr-62	177	9	the	the	DET
abr-62	177	10	sarbanes	sarbanes	PROPN
abr-62	177	11	-	-	PUNCT
abr-62	177	12	oxley	oxley	ADJ
abr-62	177	13	act	act	NOUN
abr-62	177	14	fail	fail	VERB
abr-62	177	15	again	again	ADV
abr-62	177	16	and	and	CCONJ
abr-62	177	17	provide	provide	VERB
abr-62	177	18	contrary	contrary	ADJ
abr-62	177	19	support	support	NOUN
abr-62	177	20	as	as	ADP
abr-62	177	21	in	in	ADP
abr-62	177	22	gao	gao	PROPN
abr-62	177	23	,	,	PUNCT
abr-62	177	24	et	et	PROPN
abr-62	177	25	al	al	PROPN
abr-62	177	26	.	.	PROPN
abr-62	177	27	,	,	PUNCT
abr-62	177	28	(	(	PUNCT
abr-62	177	29	2009	2009	NUM
abr-62	177	30	)	)	PUNCT
abr-62	177	31	.	.	PUNCT
abr-62	178	1	table	table	NOUN
abr-62	178	2	4	4	NUM
abr-62	178	3	:	:	PUNCT
abr-62	178	4	statistical	statistical	ADJ
abr-62	178	5	tests	test	NOUN
abr-62	178	6	-	-	PUNCT
abr-62	178	7	chi	chi	ADJ
abr-62	178	8	square	square	NOUN
abr-62	178	9	or	or	CCONJ
abr-62	178	10	phi	phi	NOUN
abr-62	178	11	(	(	PUNCT
abr-62	178	12	normal	normal	ADJ
abr-62	178	13	z	z	NOUN
abr-62	178	14	)	)	PUNCT
abr-62	178	15	test	test	NOUN
abr-62	178	16	characteristics	characteristic	NOUN
abr-62	178	17	versus	versus	ADP
abr-62	178	18	measures	measure	NOUN
abr-62	178	19	of	of	ADP
abr-62	178	20	effective	effective	ADJ
abr-62	178	21	independence	independence	NOUN
abr-62	178	22	effective	effective	ADJ
abr-62	178	23	variable	variable	ADJ
abr-62	178	24	effective	effective	ADJ
abr-62	178	25	variable	variable	ADJ
abr-62	178	26	independence	independence	NOUN
abr-62	178	27	affiliated	affiliate	VERB
abr-62	178	28	pay	pay	VERB
abr-62	178	29	no	no	DET
abr-62	178	30	affil	affil	NOUN
abr-62	178	31	.	.	PUNCT
abr-62	179	1	pay	pay	VERB
abr-62	179	2	total	total	ADJ
abr-62	179	3	independence	independence	NOUN
abr-62	179	4	interlocking	interlock	VERB
abr-62	179	5	no	no	DET
abr-62	179	6	interlock	interlock	NOUN
abr-62	179	7	total	total	NOUN
abr-62	179	8	gco	gco	NOUN
abr-62	179	9	9	9	NUM
abr-62	179	10	21	21	NUM
abr-62	179	11	30	30	NUM
abr-62	179	12	chapter	chapter	NOUN
abr-62	179	13	11	11	NUM
abr-62	179	14	filed	file	VERB
abr-62	179	15	5	5	NUM
abr-62	179	16	26	26	NUM
abr-62	179	17	31	31	NUM
abr-62	179	18	no	no	DET
abr-62	179	19	gco	gco	PROPN
abr-62	179	20	12	12	NUM
abr-62	179	21	85	85	NUM
abr-62	179	22	97	97	NUM
abr-62	179	23	no	no	DET
abr-62	179	24	chap	chap	NOUN
abr-62	179	25	11	11	NUM
abr-62	179	26	filed	file	VERB
abr-62	179	27	4	4	NUM
abr-62	179	28	92	92	NUM
abr-62	179	29	96	96	NUM
abr-62	179	30	total	total	NOUN
abr-62	179	31	21	21	NUM
abr-62	179	32	106	106	NUM
abr-62	179	33	127	127	NUM
abr-62	179	34	total	total	NOUN
abr-62	179	35	9	9	NUM
abr-62	179	36	118	118	NUM
abr-62	179	37	127	127	NUM
abr-62	179	38	phi	phi	NOUN
abr-62	179	39	coef	coef	PROPN
abr-62	179	40	z	z	PROPN
abr-62	179	41	test	test	NOUN
abr-62	179	42	p	p	NOUN
abr-62	179	43	value	value	NOUN
abr-62	179	44	phi	phi	NOUN
abr-62	179	45	coef	coef	PROPN
abr-62	179	46	z	z	PROPN
abr-62	179	47	test	test	NOUN
abr-62	179	48	p	p	NOUN
abr-62	179	49	-	-	PUNCT
abr-62	179	50	value	value	NOUN
abr-62	179	51	0.20156	0.20156	NUM
abr-62	179	52	2.27149	2.27149	NUM
abr-62	179	53	0.024	0.024	NUM
abr-62	179	54	0.20025	0.20025	NUM
abr-62	179	55	2.25670	2.25670	NUM
abr-62	179	56	0.024	0.024	NUM
abr-62	179	57	effective	effective	ADJ
abr-62	179	58	variable	variable	ADJ
abr-62	179	59	effective	effective	ADJ
abr-62	179	60	variable	variable	ADJ
abr-62	179	61	independence	independence	NOUN
abr-62	179	62	ac	ac	PROPN
abr-62	179	63	#	#	NOUN
abr-62	179	64	<	<	X
abr-62	179	65	3	3	NUM
abr-62	179	66	!	!	PUNCT
abr-62	180	1	"	"	PUNCT
abr-62	180	2	#	#	SYM
abr-62	180	3	"	"	PUNCT
abr-62	180	4	$	$	SYM
abr-62	180	5	"	"	PUNCT
abr-62	180	6	%	%	NOUN
abr-62	180	7	total	total	ADJ
abr-62	180	8	independence	independence	NOUN
abr-62	180	9	ac	ac	PROPN
abr-62	180	10	#	#	NOUN
abr-62	180	11	<	<	X
abr-62	180	12	3	3	NUM
abr-62	180	13	!	!	PUNCT
abr-62	180	14	"	"	PUNCT
abr-62	180	15	#	#	SYM
abr-62	180	16	"	"	PUNCT
abr-62	180	17	$	$	SYM
abr-62	180	18	"	"	PUNCT
abr-62	180	19	%	%	NOUN
abr-62	180	20	total	total	ADJ
abr-62	180	21	gco	gco	PROPN
abr-62	180	22	7	7	NUM
abr-62	180	23	23	23	NUM
abr-62	180	24	30	30	NUM
abr-62	180	25	chapter	chapter	NOUN
abr-62	180	26	11	11	NUM
abr-62	180	27	filed	file	VERB
abr-62	180	28	2	2	NUM
abr-62	180	29	29	29	NUM
abr-62	180	30	31	31	NUM
abr-62	180	31	no	no	DET
abr-62	180	32	gco	gco	PROPN
abr-62	180	33	14	14	NUM
abr-62	180	34	83	83	NUM
abr-62	180	35	97	97	NUM
abr-62	180	36	no	no	DET
abr-62	180	37	chap	chap	NOUN
abr-62	180	38	11	11	NUM
abr-62	180	39	filed	file	VERB
abr-62	180	40	19	19	NUM
abr-62	180	41	77	77	NUM
abr-62	180	42	96	96	NUM
abr-62	180	43	total	total	NOUN
abr-62	180	44	21	21	NUM
abr-62	180	45	106	106	NUM
abr-62	180	46	127	127	NUM
abr-62	180	47	total	total	NOUN
abr-62	180	48	21	21	NUM
abr-62	180	49	106	106	NUM
abr-62	180	50	127	127	NUM
abr-62	180	51	phi	phi	NOUN
abr-62	180	52	coef	coef	PROPN
abr-62	180	53	z	z	PROPN
abr-62	180	54	test	test	NOUN
abr-62	180	55	p	p	NOUN
abr-62	180	56	value	value	NOUN
abr-62	180	57	phi	phi	NOUN
abr-62	180	58	coef	coef	PROPN
abr-62	180	59	z	z	PROPN
abr-62	180	60	test	test	NOUN
abr-62	180	61	p	p	NOUN
abr-62	180	62	-	-	PUNCT
abr-62	180	63	value	value	NOUN
abr-62	180	64	0.10176	0.10176	NUM
abr-62	180	65	1.14681	1.14681	NUM
abr-62	180	66	0.250	0.250	NUM
abr-62	180	67	-0.15425	-0.15425	NOUN
abr-62	180	68	-1.73825	-1.73825	PROPN
abr-62	180	69	0.082	0.082	NUM
abr-62	180	70	effective	effective	ADJ
abr-62	180	71	combined	combine	VERB
abr-62	180	72	variable	variable	ADJ
abr-62	180	73	effective	effective	ADJ
abr-62	180	74	combined	combine	VERB
abr-62	180	75	variable	variable	ADJ
abr-62	180	76	independence	independence	NOUN
abr-62	180	77	var=1	var=1	NOUN
abr-62	180	78	var=0	var=0	ADJ
abr-62	180	79	total	total	ADJ
abr-62	180	80	independence	independence	NOUN
abr-62	180	81	var=1	var=1	NOUN
abr-62	180	82	var=0	var=0	PROPN
abr-62	180	83	total	total	NOUN
abr-62	180	84	gco	gco	PROPN
abr-62	180	85	19	19	NUM
abr-62	180	86	11	11	NUM
abr-62	180	87	30	30	NUM
abr-62	180	88	chapter	chapter	NOUN
abr-62	180	89	11	11	NUM
abr-62	180	90	filed	file	VERB
abr-62	180	91	20	20	NUM
abr-62	180	92	11	11	NUM
abr-62	180	93	31	31	NUM
abr-62	180	94	no	no	DET
abr-62	180	95	gco	gco	PROPN
abr-62	180	96	55	55	NUM
abr-62	180	97	42	42	NUM
abr-62	180	98	97	97	NUM
abr-62	180	99	no	no	DET
abr-62	180	100	chap	chap	NOUN
abr-62	180	101	11	11	NUM
abr-62	180	102	filed	file	VERB
abr-62	180	103	54	54	NUM
abr-62	180	104	42	42	NUM
abr-62	180	105	96	96	NUM
abr-62	180	106	total	total	NOUN
abr-62	180	107	74	74	NUM
abr-62	180	108	53	53	NUM
abr-62	180	109	127	127	NUM
abr-62	180	110	total	total	NOUN
abr-62	180	111	74	74	NUM
abr-62	180	112	53	53	NUM
abr-62	180	113	127	127	NUM
abr-62	180	114	phi	phi	NOUN
abr-62	180	115	coef	coef	PROPN
abr-62	180	116	z	z	PROPN
abr-62	180	117	test	test	NOUN
abr-62	180	118	p	p	NOUN
abr-62	180	119	-	-	PUNCT
abr-62	180	120	value	value	NOUN
abr-62	180	121	phi	phi	NOUN
abr-62	180	122	coef	coef	PROPN
abr-62	180	123	z	z	PROPN
abr-62	180	124	test	test	NOUN
abr-62	180	125	p	p	NOUN
abr-62	180	126	-	-	PUNCT
abr-62	180	127	value	value	NOUN
abr-62	180	128	0.05713	0.05713	NUM
abr-62	180	129	0.64381	0.64381	NUM
abr-62	180	130	0.520	0.520	NUM
abr-62	180	131	0.07201	0.07201	NUM
abr-62	180	132	0.81146	0.81146	NUM
abr-62	180	133	0.420	0.420	NUM
abr-62	180	134	because	because	SCONJ
abr-62	180	135	of	of	ADP
abr-62	180	136	these	these	DET
abr-62	180	137	relationships	relationship	NOUN
abr-62	180	138	and	and	CCONJ
abr-62	180	139	those	those	PRON
abr-62	180	140	from	from	ADP
abr-62	180	141	prior	prior	ADJ
abr-62	180	142	research	research	NOUN
abr-62	180	143	,	,	PUNCT
abr-62	180	144	we	we	PRON
abr-62	180	145	consider	consider	VERB
abr-62	180	146	in	in	ADP
abr-62	180	147	table	table	NOUN
abr-62	180	148	5	5	NUM
abr-62	180	149	the	the	DET
abr-62	180	150	correlation	correlation	NOUN
abr-62	180	151	of	of	ADP
abr-62	180	152	effective	effective	ADJ
abr-62	180	153	independence	independence	NOUN
abr-62	180	154	(	(	PUNCT
abr-62	180	155	gco	gco	PROPN
abr-62	180	156	)	)	PUNCT
abr-62	180	157	with	with	ADP
abr-62	180	158	the	the	DET
abr-62	180	159	four	four	NUM
abr-62	180	160	variables	variable	NOUN
abr-62	180	161	:	:	PUNCT
abr-62	180	162	affilpay	affilpay	NOUN
abr-62	180	163	,	,	PUNCT
abr-62	180	164	ac	ac	ADP
abr-62	180	165	stock%	stock%	NUM
abr-62	180	166	of	of	ADP
abr-62	180	167	board	board	NOUN
abr-62	180	168	,	,	PUNCT
abr-62	180	169	the	the	DET
abr-62	180	170	z	z	NOUN
abr-62	180	171	-	-	PUNCT
abr-62	180	172	score	score	NOUN
abr-62	180	173	for	for	ADP
abr-62	180	174	determining	determine	VERB
abr-62	180	175	chapter	chapter	NOUN
abr-62	180	176	11	11	NUM
abr-62	180	177	only	only	ADV
abr-62	180	178	,	,	PUNCT
abr-62	180	179	and	and	CCONJ
abr-62	180	180	assets	asset	NOUN
abr-62	180	181	(	(	PUNCT
abr-62	180	182	from	from	ADP
abr-62	180	183	table	table	NOUN
abr-62	180	184	3	3	NUM
abr-62	180	185	,	,	PUNCT
abr-62	180	186	company	company	NOUN
abr-62	180	187	size	size	NOUN
abr-62	180	188	defined	define	VERB
abr-62	180	189	by	by	ADP
abr-62	180	190	the	the	DET
abr-62	180	191	natural	natural	ADJ
abr-62	180	192	log	log	NOUN
abr-62	180	193	of	of	ADP
abr-62	180	194	total	total	ADJ
abr-62	180	195	assets	asset	NOUN
abr-62	180	196	)	)	PUNCT
abr-62	180	197	.	.	PUNCT
abr-62	181	1	logit	logit	NOUN
abr-62	181	2	models	model	NOUN
abr-62	181	3	are	be	AUX
abr-62	181	4	used	use	VERB
abr-62	181	5	for	for	ADP
abr-62	181	6	prediction	prediction	NOUN
abr-62	181	7	purposes	purpose	NOUN
abr-62	181	8	,	,	PUNCT
abr-62	181	9	and	and	CCONJ
abr-62	181	10	since	since	SCONJ
abr-62	181	11	we	we	PRON
abr-62	181	12	have	have	AUX
abr-62	181	13	already	already	ADV
abr-62	181	14	established	establish	VERB
abr-62	181	15	affilpay	affilpay	NOUN
abr-62	181	16	as	as	ADP
abr-62	181	17	significant	significant	ADJ
abr-62	181	18	,	,	PUNCT
abr-62	181	19	its	its	PRON
abr-62	181	20	predictive	predictive	ADJ
abr-62	181	21	purpose	purpose	NOUN
abr-62	181	22	remains	remain	VERB
abr-62	181	23	.	.	PUNCT
abr-62	182	1	in	in	ADP
abr-62	182	2	the	the	DET
abr-62	182	3	logit	logit	NOUN
abr-62	182	4	model	model	NOUN
abr-62	182	5	for	for	ADP
abr-62	182	6	predicting	predict	VERB
abr-62	182	7	gco	gco	PROPN
abr-62	182	8	,	,	PUNCT
abr-62	182	9	affilpay	affilpay	NOUN
abr-62	182	10	becomes	become	VERB
abr-62	182	11	less	less	ADV
abr-62	182	12	predictive	predictive	ADJ
abr-62	182	13	(	(	PUNCT
abr-62	182	14	two	two	NUM
abr-62	182	15	-	-	PUNCT
abr-62	182	16	tailed	tail	VERB
abr-62	182	17	p	p	NOUN
abr-62	182	18	-	-	PUNCT
abr-62	182	19	value	value	NOUN
abr-62	182	20	=	=	NOUN
abr-62	182	21	0.174	0.174	NUM
abr-62	182	22	)	)	PUNCT
abr-62	182	23	in	in	ADP
abr-62	182	24	the	the	DET
abr-62	182	25	presence	presence	NOUN
abr-62	182	26	of	of	ADP
abr-62	182	27	stock	stock	NOUN
abr-62	182	28	ownership	ownership	NOUN
abr-62	182	29	and	and	CCONJ
abr-62	182	30	the	the	DET
abr-62	182	31	size	size	NOUN
abr-62	182	32	of	of	ADP
abr-62	182	33	the	the	DET
abr-62	182	34	company	company	NOUN
abr-62	182	35	,	,	PUNCT
abr-62	182	36	but	but	CCONJ
abr-62	182	37	affilpay	affilpay	NOUN
abr-62	182	38	still	still	ADV
abr-62	182	39	has	have	VERB
abr-62	182	40	the	the	DET
abr-62	182	41	correct	correct	ADJ
abr-62	182	42	sign	sign	NOUN
abr-62	182	43	and	and	CCONJ
abr-62	182	44	is	be	AUX
abr-62	182	45	still	still	ADV
abr-62	182	46	the	the	DET
abr-62	182	47	most	most	ADV
abr-62	182	48	predictive	predictive	ADJ
abr-62	182	49	variable	variable	NOUN
abr-62	182	50	,	,	PUNCT
abr-62	182	51	even	even	ADV
abr-62	182	52	better	well	ADJ
abr-62	182	53	cardwell	cardwell	PROPN
abr-62	182	54	,	,	PUNCT
abr-62	182	55	sennetti	sennetti	NOUN
abr-62	182	56	,	,	PUNCT
abr-62	182	57	and	and	CCONJ
abr-62	182	58	poulson	poulson	NOUN
abr-62	182	59	advances	advance	VERB
abr-62	182	60	in	in	ADP
abr-62	182	61	business	business	NOUN
abr-62	182	62	research	research	NOUN
abr-62	182	63	2011	2011	NUM
abr-62	182	64	,	,	PUNCT
abr-62	182	65	vol	vol	NOUN
abr-62	182	66	.	.	PROPN
abr-62	182	67	2	2	NUM
abr-62	182	68	,	,	PUNCT
abr-62	182	69	no	no	INTJ
abr-62	182	70	.	.	NOUN
abr-62	182	71	1	1	NUM
abr-62	182	72	,	,	PUNCT
abr-62	182	73	179	179	NUM
abr-62	182	74	-	-	SYM
abr-62	182	75	193	193	NUM
abr-62	182	76	188	188	NUM
abr-62	182	77	than	than	ADP
abr-62	182	78	the	the	DET
abr-62	182	79	zscore	zscore	NOUN
abr-62	182	80	(	(	PUNCT
abr-62	182	81	0.997	0.997	NUM
abr-62	182	82	)	)	PUNCT
abr-62	182	83	and	and	CCONJ
abr-62	182	84	company	company	NOUN
abr-62	182	85	size	size	NOUN
abr-62	182	86	(	(	PUNCT
abr-62	182	87	assets	asset	NOUN
abr-62	182	88	,	,	PUNCT
abr-62	182	89	has	have	VERB
abr-62	182	90	a	a	DET
abr-62	182	91	p	p	NOUN
abr-62	182	92	-	-	PUNCT
abr-62	182	93	value	value	NOUN
abr-62	182	94	of	of	ADP
abr-62	182	95	0.363	0.363	NUM
abr-62	182	96	and	and	CCONJ
abr-62	182	97	a	a	DET
abr-62	182	98	negative	negative	ADJ
abr-62	182	99	sign	sign	NOUN
abr-62	182	100	for	for	ADP
abr-62	182	101	its	its	PRON
abr-62	182	102	coefficient	coefficient	NOUN
abr-62	182	103	indicating	indicate	VERB
abr-62	182	104	smaller	small	ADJ
abr-62	182	105	companies	company	NOUN
abr-62	182	106	)	)	PUNCT
abr-62	182	107	.	.	PUNCT
abr-62	183	1	the	the	DET
abr-62	183	2	variable	variable	NOUN
abr-62	183	3	,	,	PUNCT
abr-62	183	4	ac	ac	ADP
abr-62	183	5	stock%	stock%	NUM
abr-62	183	6	of	of	ADP
abr-62	183	7	board	board	NOUN
abr-62	183	8	,	,	PUNCT
abr-62	183	9	while	while	SCONJ
abr-62	183	10	not	not	PART
abr-62	183	11	significant	significant	ADJ
abr-62	183	12	(	(	PUNCT
abr-62	183	13	0.318	0.318	NUM
abr-62	183	14	)	)	PUNCT
abr-62	183	15	in	in	ADP
abr-62	183	16	predicting	predict	VERB
abr-62	183	17	gco	gco	PROPN
abr-62	183	18	in	in	ADP
abr-62	183	19	this	this	DET
abr-62	183	20	logit	logit	NOUN
abr-62	183	21	model	model	NOUN
abr-62	183	22	,	,	PUNCT
abr-62	183	23	was	be	AUX
abr-62	183	24	shown	show	VERB
abr-62	183	25	in	in	ADP
abr-62	183	26	table	table	NOUN
abr-62	183	27	3	3	NUM
abr-62	183	28	correlated	correlate	VERB
abr-62	183	29	with	with	ADP
abr-62	183	30	affilpay	affilpay	NOUN
abr-62	183	31	,	,	PUNCT
abr-62	183	32	and	and	CCONJ
abr-62	183	33	obviously	obviously	ADV
abr-62	183	34	is	be	AUX
abr-62	183	35	multicolinear	multicolinear	ADJ
abr-62	183	36	.	.	PUNCT
abr-62	184	1	those	those	PRON
abr-62	184	2	with	with	ADP
abr-62	184	3	affilpay	affilpay	NOUN
abr-62	184	4	=	=	NOUN
abr-62	184	5	1	1	NUM
abr-62	184	6	also	also	ADV
abr-62	184	7	have	have	VERB
abr-62	184	8	a	a	DET
abr-62	184	9	larger	large	ADJ
abr-62	184	10	percentage	percentage	NOUN
abr-62	184	11	of	of	ADP
abr-62	184	12	the	the	DET
abr-62	184	13	stock	stock	NOUN
abr-62	184	14	.	.	PUNCT
abr-62	185	1	in	in	ADP
abr-62	185	2	table	table	NOUN
abr-62	185	3	5	5	NUM
abr-62	185	4	,	,	PUNCT
abr-62	185	5	this	this	DET
abr-62	185	6	model	model	NOUN
abr-62	185	7	of	of	ADP
abr-62	185	8	four	four	NUM
abr-62	185	9	variables	variable	NOUN
abr-62	185	10	does	do	AUX
abr-62	185	11	predict	predict	VERB
abr-62	185	12	ten	ten	NUM
abr-62	185	13	of	of	ADP
abr-62	185	14	the	the	DET
abr-62	185	15	thirty	thirty	NUM
abr-62	185	16	gco	gco	NOUN
abr-62	185	17	companies	company	NOUN
abr-62	185	18	,	,	PUNCT
abr-62	185	19	only	only	ADV
abr-62	185	20	one	one	NUM
abr-62	185	21	more	more	ADJ
abr-62	185	22	than	than	ADP
abr-62	185	23	the	the	DET
abr-62	185	24	nine	nine	NUM
abr-62	185	25	that	that	PRON
abr-62	185	26	can	can	AUX
abr-62	185	27	be	be	AUX
abr-62	185	28	found	find	VERB
abr-62	185	29	just	just	ADV
abr-62	185	30	with	with	ADP
abr-62	185	31	affilpay	affilpay	NOUN
abr-62	185	32	=	=	NOUN
abr-62	185	33	1	1	NUM
abr-62	185	34	.	.	NOUN
abr-62	185	35	table	table	NOUN
abr-62	185	36	5	5	NUM
abr-62	185	37	:	:	PUNCT
abr-62	185	38	logistic	logistic	ADJ
abr-62	185	39	regression	regression	NOUN
abr-62	185	40	results	result	NOUN
abr-62	185	41	for	for	ADP
abr-62	185	42	going	go	VERB
abr-62	185	43	-	-	PUNCT
abr-62	185	44	concern	concern	NOUN
abr-62	185	45	opinions	opinion	NOUN
abr-62	185	46	legend	legend	VERB
abr-62	185	47	:	:	PUNCT
abr-62	186	1	_	_	PUNCT
abr-62	187	1	_	_	PUNCT
abr-62	188	1	_	_	PUNCT
abr-62	189	1	_	_	PUNCT
abr-62	190	1	_	_	PUNCT
abr-62	191	1	_	_	PUNCT
abr-62	192	1	_	_	PUNCT
abr-62	193	1	_	_	PUNCT
abr-62	194	1	_	_	PUNCT
abr-62	195	1	_	_	PUNCT
abr-62	196	1	_	_	PUNCT
abr-62	197	1	_	_	PUNCT
abr-62	198	1	_	_	PUNCT
abr-62	199	1	_	_	PUNCT
abr-62	200	1	_	_	PUNCT
abr-62	201	1	_	_	PUNCT
abr-62	202	1	_	_	PUNCT
abr-62	203	1	_	_	PUNCT
abr-62	204	1	_	_	PUNCT
abr-62	205	1	_	_	PUNCT
abr-62	206	1	_	_	PUNCT
abr-62	207	1	_	_	PUNCT
abr-62	208	1	_	_	PUNCT
abr-62	209	1	_	_	PUNCT
abr-62	210	1	_	_	PUNCT
abr-62	211	1	_	_	PUNCT
abr-62	212	1	_	_	PUNCT
abr-62	213	1	_	_	PUNCT
abr-62	214	1	_	_	PUNCT
abr-62	215	1	_	_	PUNCT
abr-62	216	1	_	_	PUNCT
abr-62	217	1	_	_	PUNCT
abr-62	218	1	_	_	PUNCT
abr-62	219	1	_	_	PUNCT
abr-62	220	1	_	_	PUNCT
abr-62	221	1	_	_	PUNCT
abr-62	222	1	_	_	PUNCT
abr-62	223	1	_	_	PUNCT
abr-62	224	1	_	_	PUNCT
abr-62	225	1	_	_	PUNCT
abr-62	226	1	_	_	PUNCT
abr-62	227	1	_	_	PUNCT
abr-62	228	1	_	_	PUNCT
abr-62	229	1	_	_	PUNCT
abr-62	230	1	_	_	PUNCT
abr-62	231	1	_	_	PUNCT
abr-62	232	1	_	_	PUNCT
abr-62	233	1	_	_	PUNCT
abr-62	234	1	_	_	PUNCT
abr-62	235	1	_	_	PUNCT
abr-62	236	1	_	_	PUNCT
abr-62	237	1	_	_	PUNCT
abr-62	238	1	_	_	PUNCT
abr-62	239	1	_	_	PUNCT
abr-62	240	1	_	_	PUNCT
abr-62	241	1	_	_	PUNCT
abr-62	242	1	_	_	PUNCT
abr-62	243	1	_	_	PUNCT
abr-62	244	1	_	_	PUNCT
abr-62	245	1	_	_	PUNCT
abr-62	246	1	_	_	PUNCT
abr-62	247	1	_	_	PUNCT
abr-62	248	1	_	_	PUNCT
abr-62	249	1	_	_	PUNCT
abr-62	250	1	_	_	PUNCT
abr-62	251	1	_	_	PUNCT
abr-62	252	1	_	_	PUNCT
abr-62	253	1	_	_	PUNCT
abr-62	254	1	_	_	PUNCT
abr-62	255	1	_	_	PUNCT
abr-62	256	1	_	_	PUNCT
abr-62	257	1	_	_	PUNCT
abr-62	258	1	_	_	PUNCT
abr-62	259	1	_	_	PUNCT
abr-62	260	1	_	_	PUNCT
abr-62	261	1	_	_	PUNCT
abr-62	262	1	_	_	PUNCT
abr-62	263	1	_	_	PUNCT
abr-62	264	1	_	_	PUNCT
abr-62	265	1	_	_	PUNCT
abr-62	266	1	_	_	PUNCT
abr-62	267	1	_	_	DET
abr-62	267	2	number	number	NOUN
abr-62	267	3	of	of	ADP
abr-62	267	4	observations	observation	NOUN
abr-62	267	5	127	127	NUM
abr-62	267	6	chi	chi	ADJ
abr-62	267	7	-	-	PUNCT
abr-62	267	8	square	square	NOUN
abr-62	267	9	for	for	ADP
abr-62	267	10	model	model	NOUN
abr-62	267	11	37.551	37.551	NUM
abr-62	267	12	p	p	NOUN
abr-62	267	13	-	-	PUNCT
abr-62	267	14	value	value	NOUN
abr-62	267	15	00.0	00.0	NUM
abr-62	267	16	therefore	therefore	ADV
abr-62	267	17	,	,	PUNCT
abr-62	267	18	adding	add	VERB
abr-62	267	19	these	these	DET
abr-62	267	20	three	three	NUM
abr-62	267	21	other	other	ADJ
abr-62	267	22	variables	variable	NOUN
abr-62	267	23	(	(	PUNCT
abr-62	267	24	ac	ac	ADP
abr-62	267	25	stock%	stock%	PROPN
abr-62	267	26	of	of	ADP
abr-62	267	27	board	board	NOUN
abr-62	267	28	,	,	PUNCT
abr-62	267	29	the	the	DET
abr-62	267	30	z	z	NOUN
abr-62	267	31	-	-	PUNCT
abr-62	267	32	score	score	NOUN
abr-62	267	33	,	,	PUNCT
abr-62	267	34	and	and	CCONJ
abr-62	267	35	assets	asset	NOUN
abr-62	267	36	)	)	PUNCT
abr-62	267	37	to	to	PART
abr-62	267	38	affilpay	affilpay	NOUN
abr-62	267	39	does	do	AUX
abr-62	267	40	not	not	PART
abr-62	267	41	greatly	greatly	ADV
abr-62	267	42	improve	improve	VERB
abr-62	267	43	the	the	DET
abr-62	267	44	prediction	prediction	NOUN
abr-62	267	45	.	.	PUNCT
abr-62	268	1	this	this	DET
abr-62	268	2	one	one	NUM
abr-62	268	3	characteristic	characteristic	NOUN
abr-62	268	4	of	of	ADP
abr-62	268	5	appearance	appearance	NOUN
abr-62	268	6	of	of	ADP
abr-62	268	7	non	non	ADJ
abr-62	268	8	independence	independence	NOUN
abr-62	268	9	,	,	PUNCT
abr-62	268	10	affilpay	affilpay	NOUN
abr-62	268	11	=	=	NOUN
abr-62	268	12	1	1	NUM
abr-62	268	13	,	,	PUNCT
abr-62	268	14	predicts	predict	VERB
abr-62	268	15	effective	effective	ADJ
abr-62	268	16	independence	independence	NOUN
abr-62	268	17	.	.	PUNCT
abr-62	269	1	members	member	NOUN
abr-62	269	2	who	who	PRON
abr-62	269	3	are	be	AUX
abr-62	269	4	affiliated	affiliate	VERB
abr-62	269	5	and	and	CCONJ
abr-62	269	6	have	have	VERB
abr-62	269	7	larger	large	ADJ
abr-62	269	8	stock	stock	NOUN
abr-62	269	9	ownership	ownership	NOUN
abr-62	269	10	tend	tend	VERB
abr-62	269	11	to	to	PART
abr-62	269	12	support	support	VERB
abr-62	269	13	the	the	DET
abr-62	269	14	going	go	VERB
abr-62	269	15	-	-	PUNCT
abr-62	269	16	concern	concern	NOUN
abr-62	269	17	opinion	opinion	NOUN
abr-62	269	18	.	.	PUNCT
abr-62	270	1	correlated	correlate	VERB
abr-62	270	2	in	in	ADP
abr-62	270	3	the	the	DET
abr-62	270	4	direction	direction	NOUN
abr-62	270	5	opposite	opposite	ADV
abr-62	270	6	to	to	ADP
abr-62	270	7	expectations	expectation	NOUN
abr-62	270	8	for	for	ADP
abr-62	270	9	filing	filing	NOUN
abr-62	270	10	for	for	ADP
abr-62	270	11	bankruptcy	bankruptcy	NOUN
abr-62	270	12	we	we	PRON
abr-62	270	13	find	find	VERB
abr-62	270	14	similar	similar	ADJ
abr-62	270	15	results	result	NOUN
abr-62	270	16	in	in	ADP
abr-62	270	17	predicting	predict	VERB
abr-62	270	18	bankruptcy	bankruptcy	NOUN
abr-62	270	19	.	.	PUNCT
abr-62	271	1	first	first	ADJ
abr-62	271	2	,	,	PUNCT
abr-62	271	3	table	table	NOUN
abr-62	271	4	3	3	NUM
abr-62	271	5	presents	present	NOUN
abr-62	271	6	only	only	ADV
abr-62	271	7	two	two	NUM
abr-62	271	8	variables	variable	NOUN
abr-62	271	9	related	relate	VERB
abr-62	271	10	to	to	ADP
abr-62	271	11	the	the	DET
abr-62	271	12	filing	filing	NOUN
abr-62	271	13	of	of	ADP
abr-62	271	14	bankruptcy	bankruptcy	NOUN
abr-62	271	15	(	(	PUNCT
abr-62	271	16	chapter	chapter	NOUN
abr-62	271	17	11	11	NUM
abr-62	271	18	only	only	ADV
abr-62	271	19	):	):	PUNCT
abr-62	271	20	(	(	PUNCT
abr-62	271	21	1	1	X
abr-62	271	22	)	)	PUNCT
abr-62	271	23	interlock	interlock	NOUN
abr-62	271	24	(	(	PUNCT
abr-62	271	25	with	with	ADP
abr-62	271	26	p	p	NOUN
abr-62	271	27	-	-	PUNCT
abr-62	271	28	value	value	NOUN
abr-62	271	29	=	=	NOUN
abr-62	271	30	0.024	0.024	NUM
abr-62	271	31	)	)	PUNCT
abr-62	271	32	,	,	PUNCT
abr-62	271	33	whether	whether	SCONJ
abr-62	271	34	an	an	DET
abr-62	271	35	audit	audit	NOUN
abr-62	271	36	committee	committee	NOUN
abr-62	271	37	member	member	NOUN
abr-62	271	38	is	be	AUX
abr-62	271	39	on	on	ADP
abr-62	271	40	interlocking	interlock	VERB
abr-62	271	41	boards	board	NOUN
abr-62	271	42	,	,	PUNCT
abr-62	271	43	an	an	DET
abr-62	271	44	soa	soa	NOUN
abr-62	271	45	violation	violation	NOUN
abr-62	271	46	and	and	CCONJ
abr-62	271	47	(	(	PUNCT
abr-62	271	48	2	2	X
abr-62	271	49	)	)	PUNCT
abr-62	271	50	gco	gco	NOUN
abr-62	271	51	(	(	PUNCT
abr-62	271	52	with	with	ADP
abr-62	271	53	p	p	NOUN
abr-62	271	54	-	-	PUNCT
abr-62	271	55	value	value	NOUN
abr-62	271	56	=	=	NOUN
abr-62	271	57	0.00	0.00	NUM
abr-62	271	58	)	)	PUNCT
abr-62	271	59	.	.	PUNCT
abr-62	272	1	another	another	DET
abr-62	272	2	soa	soa	PROPN
abr-62	272	3	independence	independence	NOUN
abr-62	272	4	variable	variable	NOUN
abr-62	272	5	,	,	PUNCT
abr-62	272	6	the	the	DET
abr-62	272	7	size	size	NOUN
abr-62	272	8	of	of	ADP
abr-62	272	9	the	the	DET
abr-62	272	10	audit	audit	NOUN
abr-62	272	11	committee	committee	NOUN
abr-62	272	12	required	require	VERB
abr-62	272	13	to	to	PART
abr-62	272	14	be	be	AUX
abr-62	272	15	three	three	NUM
abr-62	272	16	or	or	CCONJ
abr-62	272	17	more	more	ADJ
abr-62	272	18	(	(	PUNCT
abr-62	272	19	ac	ac	NOUN
abr-62	272	20	#	#	NOUN
abr-62	272	21	)	)	PUNCT
abr-62	272	22	,	,	PUNCT
abr-62	272	23	has	have	VERB
abr-62	272	24	a	a	DET
abr-62	272	25	contrary	contrary	ADJ
abr-62	272	26	correlation	correlation	NOUN
abr-62	272	27	with	with	ADP
abr-62	272	28	bankruptcy	bankruptcy	NOUN
abr-62	272	29	(	(	PUNCT
abr-62	272	30	r	r	NOUN
abr-62	272	31	=	=	SYM
abr-62	272	32	-0.154	-0.154	PROPN
abr-62	272	33	,	,	PUNCT
abr-62	272	34	p	p	NOUN
abr-62	272	35	-	-	PUNCT
abr-62	272	36	value=0.083	value=0.083	NOUN
abr-62	272	37	)	)	PUNCT
abr-62	272	38	and	and	CCONJ
abr-62	272	39	is	be	AUX
abr-62	272	40	almost	almost	ADV
abr-62	272	41	significant	significant	ADJ
abr-62	272	42	.	.	PUNCT
abr-62	273	1	in	in	ADP
abr-62	273	2	table	table	NOUN
abr-62	273	3	4	4	NUM
abr-62	273	4	we	we	PRON
abr-62	273	5	find	find	VERB
abr-62	273	6	these	these	DET
abr-62	273	7	two	two	NUM
abr-62	273	8	soa	soa	NOUN
abr-62	273	9	characteristics	characteristic	NOUN
abr-62	273	10	again	again	ADV
abr-62	273	11	.	.	PUNCT
abr-62	274	1	first	first	ADV
abr-62	274	2	,	,	PUNCT
abr-62	274	3	for	for	ADP
abr-62	274	4	the	the	DET
abr-62	274	5	ac	ac	NOUN
abr-62	274	6	#	#	SYM
abr-62	274	7	,	,	PUNCT
abr-62	274	8	as	as	ADP
abr-62	274	9	with	with	ADP
abr-62	274	10	the	the	DET
abr-62	274	11	negative	negative	ADJ
abr-62	274	12	pearson	pearson	PROPN
abr-62	274	13	correlation	correlation	NOUN
abr-62	274	14	coefficient	coefficient	NOUN
abr-62	274	15	in	in	ADP
abr-62	274	16	table	table	NOUN
abr-62	274	17	3	3	NUM
abr-62	274	18	,	,	PUNCT
abr-62	274	19	the	the	DET
abr-62	274	20	phi	phi	NOUN
abr-62	274	21	coefficient	coefficient	NOUN
abr-62	274	22	(	(	PUNCT
abr-62	274	23	-0.15	-0.15	NOUN
abr-62	274	24	)	)	PUNCT
abr-62	274	25	for	for	ADP
abr-62	274	26	the	the	DET
abr-62	274	27	size	size	NOUN
abr-62	274	28	of	of	ADP
abr-62	274	29	the	the	DET
abr-62	274	30	audit	audit	NOUN
abr-62	274	31	committee	committee	NOUN
abr-62	274	32	(	(	PUNCT
abr-62	274	33	ac	ac	PROPN
abr-62	274	34	#	#	NOUN
abr-62	274	35	)	)	PUNCT
abr-62	274	36	is	be	AUX
abr-62	274	37	negative	negative	ADJ
abr-62	274	38	,	,	PUNCT
abr-62	274	39	and	and	CCONJ
abr-62	274	40	this	this	PRON
abr-62	274	41	is	be	AUX
abr-62	274	42	consistent	consistent	ADJ
abr-62	274	43	with	with	ADP
abr-62	274	44	the	the	DET
abr-62	274	45	appearance	appearance	NOUN
abr-62	274	46	of	of	ADP
abr-62	274	47	non	non	NOUN
abr-62	274	48	-	-	NOUN
abr-62	274	49	independence	independence	NOUN
abr-62	274	50	.	.	PUNCT
abr-62	275	1	its	its	PRON
abr-62	275	2	two	two	NUM
abr-62	275	3	-	-	PUNCT
abr-62	275	4	tailed	tail	VERB
abr-62	275	5	p	p	NOUN
abr-62	275	6	-	-	PUNCT
abr-62	275	7	value	value	NOUN
abr-62	275	8	(	(	PUNCT
abr-62	275	9	0.082	0.082	NUM
abr-62	275	10	as	as	SCONJ
abr-62	275	11	opposed	oppose	VERB
abr-62	275	12	to	to	ADP
abr-62	275	13	0.083	0.083	NUM
abr-62	275	14	,	,	PUNCT
abr-62	275	15	the	the	DET
abr-62	275	16	approximation	approximation	NOUN
abr-62	275	17	)	)	PUNCT
abr-62	275	18	is	be	AUX
abr-62	275	19	not	not	PART
abr-62	275	20	significant	significant	ADJ
abr-62	275	21	but	but	CCONJ
abr-62	275	22	close	close	ADJ
abr-62	275	23	,	,	PUNCT
abr-62	275	24	and	and	CCONJ
abr-62	275	25	would	would	AUX
abr-62	275	26	be	be	AUX
abr-62	275	27	significant	significant	ADJ
abr-62	275	28	as	as	ADP
abr-62	275	29	a	a	DET
abr-62	275	30	one	one	NUM
abr-62	275	31	-	-	PUNCT
abr-62	275	32	tailed	tail	VERB
abr-62	275	33	test	test	NOUN
abr-62	275	34	.	.	PUNCT
abr-62	276	1	as	as	ADP
abr-62	276	2	in	in	ADP
abr-62	276	3	table	table	NOUN
abr-62	276	4	3	3	NUM
abr-62	276	5	,	,	PUNCT
abr-62	276	6	the	the	DET
abr-62	276	7	soa	soa	PROPN
abr-62	276	8	characteristic	characteristic	ADJ
abr-62	276	9	interlock	interlock	NOUN
abr-62	276	10	is	be	AUX
abr-62	276	11	statistically	statistically	ADV
abr-62	276	12	significant	significant	ADJ
abr-62	276	13	,	,	PUNCT
abr-62	276	14	this	this	DET
abr-62	276	15	time	time	NOUN
abr-62	276	16	with	with	ADP
abr-62	276	17	exactly	exactly	ADV
abr-62	276	18	the	the	DET
abr-62	276	19	same	same	ADJ
abr-62	276	20	p	p	NOUN
abr-62	276	21	-	-	PUNCT
abr-62	276	22	value	value	NOUN
abr-62	276	23	(	(	PUNCT
abr-62	276	24	0.024	0.024	NUM
abr-62	276	25	)	)	PUNCT
abr-62	276	26	.	.	PUNCT
abr-62	277	1	of	of	ADP
abr-62	277	2	the	the	DET
abr-62	277	3	nine	nine	NUM
abr-62	277	4	committees	committee	NOUN
abr-62	277	5	that	that	PRON
abr-62	277	6	had	have	VERB
abr-62	277	7	this	this	DET
abr-62	277	8	interlock	interlock	NOUN
abr-62	277	9	violation	violation	NOUN
abr-62	277	10	,	,	PUNCT
abr-62	277	11	five	five	NUM
abr-62	277	12	(	(	PUNCT
abr-62	277	13	more	more	ADJ
abr-62	277	14	than	than	ADP
abr-62	277	15	half	half	NOUN
abr-62	277	16	)	)	PUNCT
abr-62	277	17	were	be	AUX
abr-62	277	18	associated	associate	VERB
abr-62	277	19	with	with	ADP
abr-62	277	20	those	those	PRON
abr-62	277	21	that	that	PRON
abr-62	277	22	filed	file	VERB
abr-62	277	23	for	for	ADP
abr-62	277	24	bankruptcy	bankruptcy	NOUN
abr-62	277	25	,	,	PUNCT
abr-62	277	26	contrary	contrary	ADJ
abr-62	277	27	to	to	ADP
abr-62	277	28	the	the	DET
abr-62	277	29	expectation	expectation	NOUN
abr-62	277	30	that	that	SCONJ
abr-62	277	31	none	none	NOUN
abr-62	277	32	would	would	AUX
abr-62	277	33	be	be	AUX
abr-62	277	34	so	so	ADV
abr-62	277	35	associated	associate	VERB
abr-62	277	36	.	.	PUNCT
abr-62	278	1	in	in	ADP
abr-62	278	2	table	table	NOUN
abr-62	278	3	4	4	NUM
abr-62	278	4	for	for	ADP
abr-62	278	5	bankruptcies	bankruptcy	NOUN
abr-62	278	6	(	(	PUNCT
abr-62	278	7	chapter	chapter	NOUN
abr-62	278	8	11	11	NUM
abr-62	278	9	filed	file	VERB
abr-62	278	10	)	)	PUNCT
abr-62	278	11	,	,	PUNCT
abr-62	278	12	the	the	PRON
abr-62	278	13	p	p	NOUN
abr-62	278	14	-	-	PUNCT
abr-62	278	15	value	value	NOUN
abr-62	278	16	(	(	PUNCT
abr-62	278	17	0.42	0.42	NUM
abr-62	278	18	)	)	PUNCT
abr-62	278	19	is	be	AUX
abr-62	278	20	not	not	PART
abr-62	278	21	significant	significant	ADJ
abr-62	278	22	for	for	ADP
abr-62	278	23	the	the	DET
abr-62	278	24	variable	variable	NOUN
abr-62	278	25	,	,	PUNCT
abr-62	278	26	having	have	VERB
abr-62	278	27	at	at	ADV
abr-62	278	28	least	least	ADV
abr-62	278	29	one	one	NUM
abr-62	278	30	violation	violation	NOUN
abr-62	278	31	,	,	PUNCT
abr-62	278	32	soa	soa	PROPN
abr-62	278	33	var	var	PROPN
abr-62	278	34	.	.	PUNCT
abr-62	279	1	with	with	ADP
abr-62	279	2	this	this	DET
abr-62	279	3	low	low	ADJ
abr-62	279	4	p	p	NOUN
abr-62	279	5	-	-	PUNCT
abr-62	279	6	value	value	NOUN
abr-62	279	7	there	there	PRON
abr-62	279	8	is	be	VERB
abr-62	279	9	not	not	PART
abr-62	279	10	enough	enough	ADJ
abr-62	279	11	evidence	evidence	NOUN
abr-62	279	12	as	as	ADP
abr-62	279	13	to	to	ADP
abr-62	279	14	whether	whether	SCONJ
abr-62	279	15	the	the	DET
abr-62	279	16	soa	soa	PROPN
abr-62	279	17	variable	variable	NOUN
abr-62	279	18	can	can	AUX
abr-62	279	19	predict	predict	VERB
abr-62	279	20	bankruptcy	bankruptcy	NOUN
abr-62	279	21	.	.	PUNCT
abr-62	280	1	still	still	ADV
abr-62	280	2	,	,	PUNCT
abr-62	280	3	contrary	contrary	ADV
abr-62	280	4	to	to	ADP
abr-62	280	5	expectations	expectation	NOUN
abr-62	280	6	,	,	PUNCT
abr-62	280	7	this	this	DET
abr-62	280	8	sample	sample	NOUN
abr-62	280	9	found	find	VERB
abr-62	280	10	that	that	SCONJ
abr-62	280	11	more	more	ADJ
abr-62	280	12	non	non	ADJ
abr-62	280	13	-	-	ADJ
abr-62	280	14	independent	independent	ADJ
abr-62	280	15	boards	board	NOUN
abr-62	280	16	(	(	PUNCT
abr-62	280	17	20	20	NUM
abr-62	280	18	)	)	PUNCT
abr-62	280	19	than	than	ADP
abr-62	280	20	independent	independent	ADJ
abr-62	280	21	boards	board	NOUN
abr-62	280	22	(	(	PUNCT
abr-62	280	23	11	11	NUM
abr-62	280	24	)	)	PUNCT
abr-62	280	25	filed	file	VERB
abr-62	280	26	for	for	ADP
abr-62	280	27	bankruptcy	bankruptcy	NOUN
abr-62	280	28	.	.	PUNCT
abr-62	281	1	classification	classification	NOUN
abr-62	281	2	tablea	tablea	NOUN
abr-62	281	3	89	89	NUM
abr-62	281	4	8	8	NUM
abr-62	281	5	91.8	91.8	NUM
abr-62	281	6	20	20	NUM
abr-62	281	7	10	10	NUM
abr-62	281	8	33.3	33.3	NUM
abr-62	281	9	78.0	78.0	NUM
abr-62	281	10	observed	observe	VERB
abr-62	281	11	0	0	NUM
abr-62	281	12	1	1	NUM
abr-62	281	13	gco	gco	NOUN
abr-62	281	14	overall	overall	ADJ
abr-62	281	15	percentage	percentage	NOUN
abr-62	281	16	step	step	NOUN
abr-62	281	17	1	1	NUM
abr-62	281	18	0	0	SYM
abr-62	281	19	1	1	NUM
abr-62	281	20	gco	gco	NOUN
abr-62	281	21	percentage	percentage	NOUN
abr-62	281	22	correct	correct	PROPN
abr-62	281	23	predicted	predict	VERB
abr-62	281	24	the	the	DET
abr-62	281	25	cut	cut	NOUN
abr-62	281	26	value	value	NOUN
abr-62	281	27	is	be	AUX
abr-62	281	28	.500a	.500a	PROPN
abr-62	281	29	.	.	PUNCT
abr-62	282	1	variables	variable	NOUN
abr-62	282	2	in	in	ADP
abr-62	282	3	the	the	DET
abr-62	282	4	equation	equation	NOUN
abr-62	282	5	.804	.804	NUM
abr-62	282	6	.591	.591	NUM
abr-62	282	7	1.851	1.851	NUM
abr-62	282	8	1	1	NUM
abr-62	282	9	.174	.174	NUM
abr-62	282	10	2.235	2.235	NUM
abr-62	282	11	20.659	20.659	NUM
abr-62	282	12	5768.654	5768.654	NUM
abr-62	282	13	.000	.000	NUM
abr-62	282	14	1	1	NUM
abr-62	282	15	.997	.997	NUM
abr-62	282	16	9.4e+08	9.4e+08	NOUN
abr-62	282	17	-.065	-.065	X
abr-62	282	18	.108	.108	NUM
abr-62	282	19	.363	.363	NUM
abr-62	282	20	1	1	NUM
abr-62	282	21	.547	.547	NUM
abr-62	282	22	.937	.937	NUM
abr-62	283	1	1.020	1.020	NUM
abr-62	283	2	1.021	1.021	NUM
abr-62	283	3	.997	.997	NUM
abr-62	283	4	1	1	NUM
abr-62	283	5	.318	.318	NUM
abr-62	283	6	2.773	2.773	NUM
abr-62	283	7	-20.699	-20.699	PUNCT
abr-62	283	8	5768.654	5768.654	NUM
abr-62	283	9	.000	.000	NUM
abr-62	283	10	1	1	NUM
abr-62	283	11	.997	.997	NUM
abr-62	283	12	.000	.000	NUM
abr-62	283	13	affilpay	affilpay	NOUN
abr-62	283	14	zscore	zscore	NOUN
abr-62	283	15	assets	asset	NOUN
abr-62	283	16	acstock	acstock	VERB
abr-62	283	17	constant	constant	ADJ
abr-62	283	18	step	step	NOUN
abr-62	283	19	1	1	NUM
abr-62	283	20	a	a	DET
abr-62	283	21	b	b	PROPN
abr-62	283	22	s.e	s.e	PROPN
abr-62	283	23	.	.	PROPN
abr-62	283	24	wald	wald	PROPN
abr-62	283	25	df	df	PROPN
abr-62	283	26	sig	sig	PROPN
abr-62	283	27	.	.	PUNCT
abr-62	284	1	exp(b	exp(b	NUM
abr-62	284	2	)	)	PUNCT
abr-62	284	3	variable(s	variable(s	NOUN
abr-62	284	4	)	)	PUNCT
abr-62	284	5	entered	enter	VERB
abr-62	284	6	on	on	ADP
abr-62	284	7	step	step	NOUN
abr-62	284	8	1	1	NUM
abr-62	284	9	:	:	PUNCT
abr-62	284	10	affilpay	affilpay	NOUN
abr-62	284	11	,	,	PUNCT
abr-62	284	12	zscore	zscore	NOUN
abr-62	284	13	,	,	PUNCT
abr-62	284	14	assets	asset	NOUN
abr-62	284	15	,	,	PUNCT
abr-62	284	16	acstock.a	acstock.a	PROPN
abr-62	284	17	.	.	PUNCT
abr-62	285	1	cardwell	cardwell	PROPN
abr-62	285	2	,	,	PUNCT
abr-62	285	3	sennetti	sennetti	NOUN
abr-62	285	4	,	,	PUNCT
abr-62	285	5	and	and	CCONJ
abr-62	285	6	poulson	poulson	NOUN
abr-62	285	7	advances	advance	VERB
abr-62	285	8	in	in	ADP
abr-62	285	9	business	business	NOUN
abr-62	285	10	research	research	NOUN
abr-62	285	11	2011	2011	NUM
abr-62	285	12	,	,	PUNCT
abr-62	285	13	vol	vol	NOUN
abr-62	285	14	.	.	PROPN
abr-62	285	15	2	2	NUM
abr-62	285	16	,	,	PUNCT
abr-62	285	17	no	no	INTJ
abr-62	285	18	.	.	NOUN
abr-62	285	19	1	1	NUM
abr-62	285	20	,	,	PUNCT
abr-62	285	21	179	179	NUM
abr-62	285	22	-	-	SYM
abr-62	285	23	193	193	NUM
abr-62	285	24	189	189	NUM
abr-62	285	25	next	next	ADJ
abr-62	285	26	,	,	PUNCT
abr-62	285	27	when	when	SCONJ
abr-62	285	28	the	the	DET
abr-62	285	29	same	same	ADJ
abr-62	285	30	variables	variable	NOUN
abr-62	285	31	of	of	ADP
abr-62	285	32	table	table	NOUN
abr-62	285	33	5	5	NUM
abr-62	285	34	are	be	AUX
abr-62	285	35	considered	consider	VERB
abr-62	285	36	in	in	ADP
abr-62	285	37	table	table	NOUN
abr-62	285	38	6	6	NUM
abr-62	285	39	for	for	ADP
abr-62	285	40	predicting	predict	VERB
abr-62	285	41	bankruptcy	bankruptcy	NOUN
abr-62	285	42	(	(	PUNCT
abr-62	285	43	with	with	ADP
abr-62	285	44	affilpay	affilpay	NOUN
abr-62	285	45	substituted	substitute	VERB
abr-62	285	46	with	with	ADP
abr-62	285	47	interlock	interlock	NOUN
abr-62	285	48	)	)	PUNCT
abr-62	285	49	,	,	PUNCT
abr-62	285	50	interlock	interlock	NOUN
abr-62	285	51	becomes	become	VERB
abr-62	285	52	less	less	ADV
abr-62	285	53	predictive	predictive	ADJ
abr-62	285	54	(	(	PUNCT
abr-62	285	55	p	p	NOUN
abr-62	285	56	-	-	PUNCT
abr-62	285	57	value	value	NOUN
abr-62	285	58	=	=	PUNCT
abr-62	285	59	0.263	0.263	NUM
abr-62	285	60	)	)	PUNCT
abr-62	285	61	.	.	PUNCT
abr-62	286	1	because	because	SCONJ
abr-62	286	2	of	of	ADP
abr-62	286	3	this	this	PRON
abr-62	286	4	increased	increase	VERB
abr-62	286	5	p	p	NOUN
abr-62	286	6	-	-	PUNCT
abr-62	286	7	value	value	NOUN
abr-62	286	8	we	we	PRON
abr-62	286	9	see	see	VERB
abr-62	286	10	that	that	SCONJ
abr-62	286	11	members	member	NOUN
abr-62	286	12	who	who	PRON
abr-62	286	13	are	be	AUX
abr-62	286	14	on	on	ADP
abr-62	286	15	interlocking	interlock	VERB
abr-62	286	16	boards	board	NOUN
abr-62	286	17	filing	file	VERB
abr-62	286	18	for	for	ADP
abr-62	286	19	bankruptcy	bankruptcy	NOUN
abr-62	286	20	are	be	AUX
abr-62	286	21	in	in	ADP
abr-62	286	22	those	those	PRON
abr-62	286	23	in	in	ADP
abr-62	286	24	the	the	DET
abr-62	286	25	most	most	ADV
abr-62	286	26	distressed	distressed	ADJ
abr-62	286	27	(	(	PUNCT
abr-62	286	28	low	low	ADJ
abr-62	286	29	zscore	zscore	NOUN
abr-62	286	30	,	,	PUNCT
abr-62	286	31	p	p	NOUN
abr-62	286	32	-	-	PUNCT
abr-62	286	33	value	value	NOUN
abr-62	286	34	=	=	NOUN
abr-62	286	35	0.002	0.002	NUM
abr-62	286	36	)	)	PUNCT
abr-62	286	37	,	,	PUNCT
abr-62	286	38	perhaps	perhaps	ADV
abr-62	286	39	larger	large	ADJ
abr-62	286	40	(	(	PUNCT
abr-62	286	41	not	not	PART
abr-62	286	42	smaller	small	ADJ
abr-62	286	43	)	)	PUNCT
abr-62	286	44	companies	company	NOUN
abr-62	286	45	(	(	PUNCT
abr-62	286	46	assets	asset	NOUN
abr-62	286	47	,	,	PUNCT
abr-62	286	48	p	p	NOUN
abr-62	286	49	-	-	PUNCT
abr-62	286	50	value	value	NOUN
abr-62	286	51	=	=	NOUN
abr-62	286	52	0.095	0.095	NUM
abr-62	286	53	,	,	PUNCT
abr-62	286	54	with	with	ADP
abr-62	286	55	a	a	DET
abr-62	286	56	positive	positive	ADJ
abr-62	286	57	sign	sign	NOUN
abr-62	286	58	for	for	ADP
abr-62	286	59	the	the	DET
abr-62	286	60	coefficient	coefficient	NOUN
abr-62	286	61	indicating	indicate	VERB
abr-62	286	62	the	the	DET
abr-62	286	63	larger	large	ADJ
abr-62	286	64	companies	company	NOUN
abr-62	286	65	)	)	PUNCT
abr-62	286	66	,	,	PUNCT
abr-62	286	67	and	and	CCONJ
abr-62	286	68	with	with	ADP
abr-62	286	69	higher	high	ADJ
abr-62	286	70	stock	stock	NOUN
abr-62	286	71	ownership	ownership	NOUN
abr-62	286	72	relative	relative	ADJ
abr-62	286	73	to	to	ADP
abr-62	286	74	board	board	NOUN
abr-62	286	75	,	,	PUNCT
abr-62	286	76	acstock	acstock	VERB
abr-62	286	77	.	.	PUNCT
abr-62	287	1	again	again	ADV
abr-62	287	2	the	the	DET
abr-62	287	3	coefficient	coefficient	NOUN
abr-62	287	4	of	of	ADP
abr-62	287	5	acstock	acstock	NOUN
abr-62	287	6	has	have	VERB
abr-62	287	7	the	the	DET
abr-62	287	8	correct	correct	ADJ
abr-62	287	9	positive	positive	ADJ
abr-62	287	10	sign	sign	NOUN
abr-62	287	11	and	and	CCONJ
abr-62	287	12	this	this	DET
abr-62	287	13	time	time	NOUN
abr-62	287	14	is	be	AUX
abr-62	287	15	less	less	ADV
abr-62	287	16	significant	significant	ADJ
abr-62	287	17	(	(	PUNCT
abr-62	287	18	p	p	NOUN
abr-62	287	19	-	-	PUNCT
abr-62	287	20	value	value	NOUN
abr-62	287	21	=	=	SYM
abr-62	287	22	0.129	0.129	NUM
abr-62	287	23	,	,	PUNCT
abr-62	287	24	one	one	NUM
abr-62	287	25	-	-	PUNCT
abr-62	287	26	tail	tail	NOUN
abr-62	287	27	p	p	NOUN
abr-62	287	28	-	-	PUNCT
abr-62	287	29	value	value	NOUN
abr-62	287	30	=	=	NOUN
abr-62	287	31	0.07	0.07	NUM
abr-62	287	32	)	)	PUNCT
abr-62	287	33	.	.	PUNCT
abr-62	288	1	notice	notice	VERB
abr-62	288	2	that	that	SCONJ
abr-62	288	3	now	now	ADV
abr-62	288	4	,	,	PUNCT
abr-62	288	5	as	as	SCONJ
abr-62	288	6	before	before	ADV
abr-62	288	7	when	when	SCONJ
abr-62	288	8	predicting	predict	VERB
abr-62	288	9	gco	gco	PROPN
abr-62	288	10	companies	company	NOUN
abr-62	288	11	,	,	PUNCT
abr-62	288	12	we	we	PRON
abr-62	288	13	are	be	AUX
abr-62	288	14	able	able	ADJ
abr-62	288	15	to	to	PART
abr-62	288	16	predict	predict	VERB
abr-62	288	17	one	one	NUM
abr-62	288	18	more	more	ADJ
abr-62	288	19	bankruptcy	bankruptcy	NOUN
abr-62	288	20	:	:	PUNCT
abr-62	288	21	instead	instead	ADV
abr-62	288	22	of	of	ADP
abr-62	288	23	the	the	DET
abr-62	288	24	five	five	NUM
abr-62	288	25	bankruptcies	bankruptcy	NOUN
abr-62	288	26	with	with	ADP
abr-62	288	27	interlock	interlock	NOUN
abr-62	288	28	=	=	SYM
abr-62	288	29	1	1	NUM
abr-62	288	30	,	,	PUNCT
abr-62	288	31	we	we	PRON
abr-62	288	32	now	now	ADV
abr-62	288	33	can	can	AUX
abr-62	288	34	predict	predict	VERB
abr-62	288	35	six	six	NUM
abr-62	288	36	bankruptcies	bankruptcy	NOUN
abr-62	288	37	using	use	VERB
abr-62	288	38	the	the	DET
abr-62	288	39	model	model	NOUN
abr-62	288	40	of	of	ADP
abr-62	288	41	all	all	DET
abr-62	288	42	four	four	NUM
abr-62	288	43	variables	variable	NOUN
abr-62	288	44	.	.	PUNCT
abr-62	289	1	also	also	ADV
abr-62	289	2	,	,	PUNCT
abr-62	289	3	it	it	PRON
abr-62	289	4	appears	appear	VERB
abr-62	289	5	that	that	SCONJ
abr-62	289	6	for	for	ADP
abr-62	289	7	this	this	DET
abr-62	289	8	small	small	ADJ
abr-62	289	9	study	study	NOUN
abr-62	289	10	the	the	DET
abr-62	289	11	larger	large	ADJ
abr-62	289	12	companies	company	NOUN
abr-62	289	13	with	with	ADP
abr-62	289	14	board	board	NOUN
abr-62	289	15	members	member	NOUN
abr-62	289	16	owning	own	VERB
abr-62	289	17	perhaps	perhaps	ADV
abr-62	289	18	the	the	DET
abr-62	289	19	larger	large	ADJ
abr-62	289	20	amount	amount	NOUN
abr-62	289	21	of	of	ADP
abr-62	289	22	stock	stock	NOUN
abr-62	289	23	(	(	PUNCT
abr-62	289	24	if	if	SCONJ
abr-62	289	25	only	only	ADV
abr-62	289	26	marginally	marginally	ADV
abr-62	289	27	statistically	statistically	ADV
abr-62	289	28	significant	significant	ADJ
abr-62	289	29	)	)	PUNCT
abr-62	289	30	are	be	AUX
abr-62	289	31	effective	effective	ADJ
abr-62	289	32	.	.	PUNCT
abr-62	290	1	still	still	ADV
abr-62	290	2	according	accord	VERB
abr-62	290	3	to	to	ADP
abr-62	290	4	table	table	NOUN
abr-62	290	5	2	2	NUM
abr-62	290	6	,	,	PUNCT
abr-62	290	7	the	the	DET
abr-62	290	8	smaller	small	ADJ
abr-62	290	9	companies	company	NOUN
abr-62	290	10	have	have	VERB
abr-62	290	11	audit	audit	NOUN
abr-62	290	12	committees	committee	NOUN
abr-62	290	13	with	with	ADP
abr-62	290	14	the	the	DET
abr-62	290	15	larger	large	ADJ
abr-62	290	16	percentage	percentage	NOUN
abr-62	290	17	of	of	ADP
abr-62	290	18	stock	stock	NOUN
abr-62	290	19	ownership	ownership	NOUN
abr-62	290	20	(	(	PUNCT
abr-62	290	21	with	with	ADP
abr-62	290	22	correlation	correlation	NOUN
abr-62	290	23	coefficient	coefficient	NOUN
abr-62	290	24	,	,	PUNCT
abr-62	290	25	-0.026	-0.026	PUNCT
abr-62	290	26	and	and	CCONJ
abr-62	290	27	p	p	NOUN
abr-62	290	28	-	-	PUNCT
abr-62	290	29	value	value	NOUN
abr-62	290	30	,	,	PUNCT
abr-62	290	31	0.003	0.003	NUM
abr-62	290	32	)	)	PUNCT
abr-62	290	33	.	.	PUNCT
abr-62	291	1	table	table	NOUN
abr-62	291	2	6	6	NUM
abr-62	291	3	:	:	PUNCT
abr-62	291	4	logistic	logistic	ADJ
abr-62	291	5	regression	regression	NOUN
abr-62	291	6	results	result	NOUN
abr-62	291	7	for	for	ADP
abr-62	291	8	bankruptcy	bankruptcy	NOUN
abr-62	291	9	filings	filing	NOUN
abr-62	291	10	legend	legend	VERB
abr-62	291	11	:	:	PUNCT
abr-62	292	1	_	_	PUNCT
abr-62	293	1	_	_	PUNCT
abr-62	294	1	_	_	PUNCT
abr-62	295	1	_	_	PUNCT
abr-62	296	1	_	_	PUNCT
abr-62	297	1	_	_	PUNCT
abr-62	298	1	_	_	PUNCT
abr-62	299	1	_	_	PUNCT
abr-62	300	1	_	_	PUNCT
abr-62	301	1	_	_	PUNCT
abr-62	302	1	_	_	PUNCT
abr-62	303	1	_	_	PUNCT
abr-62	304	1	_	_	PUNCT
abr-62	305	1	_	_	PUNCT
abr-62	306	1	_	_	PUNCT
abr-62	307	1	_	_	PUNCT
abr-62	308	1	_	_	PUNCT
abr-62	309	1	_	_	PUNCT
abr-62	310	1	_	_	PUNCT
abr-62	311	1	_	_	PUNCT
abr-62	312	1	_	_	PUNCT
abr-62	313	1	_	_	PUNCT
abr-62	314	1	_	_	PUNCT
abr-62	315	1	_	_	PUNCT
abr-62	316	1	_	_	PUNCT
abr-62	317	1	_	_	PUNCT
abr-62	318	1	_	_	PUNCT
abr-62	319	1	_	_	PUNCT
abr-62	320	1	_	_	PUNCT
abr-62	321	1	_	_	PUNCT
abr-62	322	1	_	_	PUNCT
abr-62	323	1	_	_	PUNCT
abr-62	324	1	_	_	PUNCT
abr-62	325	1	_	_	PUNCT
abr-62	326	1	_	_	PUNCT
abr-62	327	1	_	_	PUNCT
abr-62	328	1	_	_	PUNCT
abr-62	329	1	_	_	PUNCT
abr-62	330	1	_	_	PUNCT
abr-62	331	1	_	_	PUNCT
abr-62	332	1	_	_	PUNCT
abr-62	333	1	_	_	PUNCT
abr-62	334	1	_	_	PUNCT
abr-62	335	1	_	_	PUNCT
abr-62	336	1	_	_	PUNCT
abr-62	337	1	_	_	PUNCT
abr-62	338	1	_	_	PUNCT
abr-62	339	1	_	_	PUNCT
abr-62	340	1	_	_	PUNCT
abr-62	341	1	_	_	PUNCT
abr-62	342	1	_	_	PUNCT
abr-62	343	1	_	_	PUNCT
abr-62	344	1	_	_	PUNCT
abr-62	345	1	_	_	PUNCT
abr-62	346	1	_	_	PUNCT
abr-62	347	1	_	_	PUNCT
abr-62	348	1	_	_	PUNCT
abr-62	349	1	_	_	PUNCT
abr-62	350	1	_	_	PUNCT
abr-62	351	1	_	_	PUNCT
abr-62	352	1	_	_	PUNCT
abr-62	353	1	_	_	PUNCT
abr-62	354	1	_	_	PUNCT
abr-62	355	1	_	_	PUNCT
abr-62	356	1	_	_	PUNCT
abr-62	357	1	_	_	PUNCT
abr-62	358	1	_	_	PUNCT
abr-62	359	1	_	_	PUNCT
abr-62	360	1	_	_	PUNCT
abr-62	361	1	_	_	PUNCT
abr-62	362	1	_	_	PUNCT
abr-62	363	1	_	_	PUNCT
abr-62	364	1	_	_	PUNCT
abr-62	365	1	_	_	PUNCT
abr-62	366	1	_	_	PUNCT
abr-62	367	1	_	_	PUNCT
abr-62	368	1	_	_	PUNCT
abr-62	369	1	_	_	PUNCT
abr-62	370	1	_	_	PUNCT
abr-62	371	1	_	_	PUNCT
abr-62	372	1	_	_	PUNCT
abr-62	373	1	_	_	PUNCT
abr-62	374	1	_	_	PUNCT
abr-62	375	1	_	_	PUNCT
abr-62	376	1	_	_	PUNCT
abr-62	377	1	_	_	PUNCT
abr-62	378	1	_	_	DET
abr-62	378	2	number	number	NOUN
abr-62	378	3	of	of	ADP
abr-62	378	4	observations	observation	NOUN
abr-62	378	5	127	127	NUM
abr-62	378	6	chi	chi	ADJ
abr-62	378	7	-	-	PUNCT
abr-62	378	8	square	square	NOUN
abr-62	378	9	for	for	ADP
abr-62	378	10	model	model	NOUN
abr-62	378	11	32.141	32.141	NUM
abr-62	378	12	p	p	NOUN
abr-62	378	13	-	-	PUNCT
abr-62	378	14	value	value	NOUN
abr-62	378	15	00.0	00.0	NUM
abr-62	378	16	conclusions	conclusion	NOUN
abr-62	378	17	summary	summary	NOUN
abr-62	378	18	we	we	PRON
abr-62	378	19	reject	reject	VERB
abr-62	378	20	the	the	DET
abr-62	378	21	research	research	NOUN
abr-62	378	22	hypothesis	hypothesis	NOUN
abr-62	378	23	.	.	PUNCT
abr-62	379	1	we	we	PRON
abr-62	379	2	find	find	VERB
abr-62	379	3	(	(	PUNCT
abr-62	379	4	what	what	PRON
abr-62	379	5	would	would	AUX
abr-62	379	6	eventually	eventually	ADV
abr-62	379	7	become	become	VERB
abr-62	379	8	)	)	PUNCT
abr-62	379	9	required	require	VERB
abr-62	379	10	sarbanes	sarbanes	PROPN
abr-62	379	11	-	-	PUNCT
abr-62	379	12	oxley	oxley	ADJ
abr-62	379	13	appearance	appearance	NOUN
abr-62	379	14	characteristics	characteristic	NOUN
abr-62	379	15	of	of	ADP
abr-62	379	16	independence	independence	NOUN
abr-62	379	17	not	not	PART
abr-62	379	18	to	to	PART
abr-62	379	19	be	be	AUX
abr-62	379	20	meaningful	meaningful	ADJ
abr-62	379	21	predictors	predictor	NOUN
abr-62	379	22	of	of	ADP
abr-62	379	23	effective	effective	ADJ
abr-62	379	24	independence	independence	NOUN
abr-62	379	25	for	for	ADP
abr-62	379	26	this	this	DET
abr-62	379	27	one	one	NUM
abr-62	379	28	industry	industry	NOUN
abr-62	379	29	.	.	PUNCT
abr-62	380	1	instead	instead	ADV
abr-62	380	2	,	,	PUNCT
abr-62	380	3	we	we	PRON
abr-62	380	4	find	find	VERB
abr-62	380	5	evidence	evidence	NOUN
abr-62	380	6	contrary	contrary	ADJ
abr-62	380	7	to	to	ADP
abr-62	380	8	expectations	expectation	NOUN
abr-62	380	9	.	.	PUNCT
abr-62	381	1	we	we	PRON
abr-62	381	2	find	find	VERB
abr-62	381	3	one	one	NUM
abr-62	381	4	measure	measure	NOUN
abr-62	381	5	of	of	ADP
abr-62	381	6	effective	effective	ADJ
abr-62	381	7	independence	independence	NOUN
abr-62	381	8	,	,	PUNCT
abr-62	381	9	the	the	DET
abr-62	381	10	issuance	issuance	NOUN
abr-62	381	11	of	of	ADP
abr-62	381	12	a	a	DET
abr-62	381	13	going	go	VERB
abr-62	381	14	-	-	PUNCT
abr-62	381	15	concern	concern	NOUN
abr-62	381	16	audit	audit	NOUN
abr-62	381	17	opinion	opinion	NOUN
abr-62	381	18	,	,	PUNCT
abr-62	381	19	related	relate	VERB
abr-62	381	20	to	to	ADP
abr-62	381	21	the	the	DET
abr-62	381	22	soa	soa	PROPN
abr-62	381	23	appearance	appearance	NOUN
abr-62	381	24	measure	measure	NOUN
abr-62	381	25	of	of	ADP
abr-62	381	26	non	non	ADJ
abr-62	381	27	-	-	NOUN
abr-62	381	28	independence	independence	NOUN
abr-62	381	29	,	,	PUNCT
abr-62	381	30	in	in	ADP
abr-62	381	31	nineteen	nineteen	NUM
abr-62	381	32	of	of	ADP
abr-62	381	33	thirty	thirty	NUM
abr-62	381	34	cases	case	NOUN
abr-62	381	35	,	,	PUNCT
abr-62	381	36	when	when	SCONJ
abr-62	381	37	we	we	PRON
abr-62	381	38	would	would	AUX
abr-62	381	39	anticipate	anticipate	VERB
abr-62	381	40	none	none	NOUN
abr-62	381	41	.	.	PUNCT
abr-62	382	1	we	we	PRON
abr-62	382	2	find	find	VERB
abr-62	382	3	another	another	DET
abr-62	382	4	measure	measure	NOUN
abr-62	382	5	of	of	ADP
abr-62	382	6	effective	effective	ADJ
abr-62	382	7	board	board	NOUN
abr-62	382	8	independence	independence	NOUN
abr-62	382	9	,	,	PUNCT
abr-62	382	10	the	the	DET
abr-62	382	11	declaration	declaration	NOUN
abr-62	382	12	of	of	ADP
abr-62	382	13	bankruptcy	bankruptcy	NOUN
abr-62	382	14	,	,	PUNCT
abr-62	382	15	also	also	ADV
abr-62	382	16	related	relate	VERB
abr-62	382	17	to	to	ADP
abr-62	382	18	what	what	PRON
abr-62	382	19	would	would	AUX
abr-62	382	20	be	be	AUX
abr-62	382	21	soa	soa	PROPN
abr-62	382	22	non	non	ADJ
abr-62	382	23	independence	independence	NOUN
abr-62	382	24	in	in	ADP
abr-62	382	25	twenty	twenty	NUM
abr-62	382	26	out	out	ADP
abr-62	382	27	of	of	ADP
abr-62	382	28	thirty	thirty	NUM
abr-62	382	29	-	-	PUNCT
abr-62	382	30	one	one	NUM
abr-62	382	31	bankruptcies	bankruptcy	NOUN
abr-62	382	32	,	,	PUNCT
abr-62	382	33	also	also	ADV
abr-62	382	34	when	when	SCONJ
abr-62	382	35	we	we	PRON
abr-62	382	36	would	would	AUX
abr-62	382	37	expect	expect	VERB
abr-62	382	38	none	none	NOUN
abr-62	382	39	.	.	PUNCT
abr-62	383	1	more	more	ADV
abr-62	383	2	importantly	importantly	ADV
abr-62	383	3	,	,	PUNCT
abr-62	383	4	we	we	PRON
abr-62	383	5	find	find	VERB
abr-62	383	6	two	two	NUM
abr-62	383	7	appearance	appearance	NOUN
abr-62	383	8	measures	measure	NOUN
abr-62	383	9	of	of	ADP
abr-62	383	10	soa	soa	PROPN
abr-62	383	11	non	non	PROPN
abr-62	383	12	independence	independence	PROPN
abr-62	383	13	,	,	PUNCT
abr-62	383	14	whether	whether	SCONJ
abr-62	383	15	an	an	DET
abr-62	383	16	audit	audit	NOUN
abr-62	383	17	committee	committee	NOUN
abr-62	383	18	member	member	NOUN
abr-62	383	19	receives	receive	VERB
abr-62	383	20	affiliated	affiliated	ADJ
abr-62	383	21	payments	payment	NOUN
abr-62	383	22	,	,	PUNCT
abr-62	383	23	and	and	CCONJ
abr-62	383	24	whether	whether	SCONJ
abr-62	383	25	a	a	DET
abr-62	383	26	member	member	NOUN
abr-62	383	27	is	be	AUX
abr-62	383	28	on	on	ADP
abr-62	383	29	interlocking	interlock	VERB
abr-62	383	30	boards	board	NOUN
abr-62	383	31	,	,	PUNCT
abr-62	383	32	to	to	PART
abr-62	383	33	be	be	AUX
abr-62	383	34	associated	associate	VERB
abr-62	383	35	with	with	ADP
abr-62	383	36	filing	filing	NOUN
abr-62	383	37	for	for	ADP
abr-62	383	38	bankruptcy	bankruptcy	NOUN
abr-62	383	39	,	,	PUNCT
abr-62	383	40	a	a	DET
abr-62	383	41	predictor	predictor	NOUN
abr-62	383	42	of	of	ADP
abr-62	383	43	effective	effective	ADJ
abr-62	383	44	independence	independence	NOUN
abr-62	383	45	.	.	PUNCT
abr-62	384	1	these	these	DET
abr-62	384	2	results	result	NOUN
abr-62	384	3	suggest	suggest	VERB
abr-62	384	4	either	either	CCONJ
abr-62	384	5	a	a	DET
abr-62	384	6	need	need	NOUN
abr-62	384	7	for	for	ADP
abr-62	384	8	other	other	ADJ
abr-62	384	9	appearance	appearance	NOUN
abr-62	384	10	measures	measure	NOUN
abr-62	384	11	of	of	ADP
abr-62	384	12	effective	effective	ADJ
abr-62	384	13	independence	independence	NOUN
abr-62	384	14	or	or	CCONJ
abr-62	384	15	that	that	SCONJ
abr-62	384	16	theses	these	VERB
abr-62	384	17	measure	measure	NOUN
abr-62	384	18	of	of	ADP
abr-62	384	19	independence	independence	NOUN
abr-62	384	20	may	may	AUX
abr-62	384	21	be	be	AUX
abr-62	384	22	industry	industry	NOUN
abr-62	384	23	dependent	dependent	ADJ
abr-62	384	24	,	,	PUNCT
abr-62	384	25	as	as	SCONJ
abr-62	384	26	carecllo	carecllo	PROPN
abr-62	384	27	and	and	CCONJ
abr-62	384	28	neal	neal	PROPN
abr-62	384	29	(	(	PUNCT
abr-62	384	30	2002	2002	NUM
abr-62	384	31	)	)	PUNCT
abr-62	384	32	suggest	suggest	VERB
abr-62	384	33	.	.	PUNCT
abr-62	385	1	these	these	DET
abr-62	385	2	results	result	NOUN
abr-62	385	3	also	also	ADV
abr-62	385	4	support	support	VERB
abr-62	385	5	geiger	geiger	NOUN
abr-62	385	6	and	and	CCONJ
abr-62	385	7	rama	rama	PROPN
abr-62	385	8	(	(	PUNCT
abr-62	385	9	2003	2003	NUM
abr-62	385	10	)	)	PUNCT
abr-62	385	11	who	who	PRON
abr-62	385	12	find	find	VERB
abr-62	385	13	little	little	ADJ
abr-62	385	14	evidence	evidence	NOUN
abr-62	385	15	of	of	ADP
abr-62	385	16	a	a	DET
abr-62	385	17	connection	connection	NOUN
abr-62	385	18	between	between	ADP
abr-62	385	19	effect	effect	NOUN
abr-62	385	20	and	and	CCONJ
abr-62	385	21	appearance	appearance	NOUN
abr-62	385	22	.	.	PUNCT
abr-62	386	1	we	we	PRON
abr-62	386	2	find	find	VERB
abr-62	386	3	other	other	ADJ
abr-62	386	4	interesting	interesting	ADJ
abr-62	386	5	results	result	NOUN
abr-62	386	6	that	that	PRON
abr-62	386	7	are	be	AUX
abr-62	386	8	statistically	statistically	ADV
abr-62	386	9	significant	significant	ADJ
abr-62	386	10	or	or	CCONJ
abr-62	386	11	nearly	nearly	ADV
abr-62	386	12	so	so	ADV
abr-62	386	13	.	.	PUNCT
abr-62	387	1	for	for	ADP
abr-62	387	2	example	example	NOUN
abr-62	387	3	,	,	PUNCT
abr-62	387	4	in	in	ADP
abr-62	387	5	table	table	NOUN
abr-62	387	6	3	3	NUM
abr-62	387	7	we	we	PRON
abr-62	387	8	see	see	VERB
abr-62	387	9	the	the	DET
abr-62	387	10	percentage	percentage	NOUN
abr-62	387	11	of	of	ADP
abr-62	387	12	ownership	ownership	NOUN
abr-62	387	13	of	of	ADP
abr-62	387	14	stock	stock	NOUN
abr-62	387	15	by	by	ADP
abr-62	387	16	the	the	DET
abr-62	387	17	audit	audit	NOUN
abr-62	387	18	committee	committee	NOUN
abr-62	387	19	(	(	PUNCT
abr-62	387	20	ac	ac	PROPN
abr-62	387	21	stock%	stock%	PROPN
abr-62	387	22	of	of	ADP
abr-62	387	23	board	board	NOUN
abr-62	387	24	)	)	PUNCT
abr-62	387	25	,	,	PUNCT
abr-62	387	26	although	although	SCONJ
abr-62	387	27	not	not	PART
abr-62	387	28	classification	classification	VERB
abr-62	387	29	tablea	tablea	NOUN
abr-62	387	30	91	91	NUM
abr-62	387	31	5	5	NUM
abr-62	387	32	94.8	94.8	NUM
abr-62	387	33	25	25	NUM
abr-62	387	34	6	6	NUM
abr-62	387	35	19.4	19.4	NUM
abr-62	387	36	76.4	76.4	NUM
abr-62	387	37	observed	observe	VERB
abr-62	387	38	0	0	NUM
abr-62	387	39	1	1	NUM
abr-62	387	40	chapter	chapter	NOUN
abr-62	387	41	11	11	NUM
abr-62	387	42	only	only	ADV
abr-62	387	43	overall	overall	ADJ
abr-62	387	44	percentage	percentage	NOUN
abr-62	387	45	step	step	NOUN
abr-62	387	46	1	1	NUM
abr-62	387	47	0	0	NUM
abr-62	387	48	1	1	NUM
abr-62	387	49	chapter	chapter	NOUN
abr-62	387	50	11	11	NUM
abr-62	387	51	only	only	ADV
abr-62	387	52	percentage	percentage	NOUN
abr-62	387	53	correct	correct	NOUN
abr-62	387	54	predicted	predict	VERB
abr-62	387	55	the	the	DET
abr-62	387	56	cut	cut	NOUN
abr-62	387	57	value	value	NOUN
abr-62	387	58	is	be	AUX
abr-62	387	59	.500a	.500a	PROPN
abr-62	387	60	.	.	PUNCT
abr-62	388	1	variables	variable	NOUN
abr-62	388	2	in	in	ADP
abr-62	388	3	the	the	DET
abr-62	388	4	equation	equation	NOUN
abr-62	388	5	.885	.885	NUM
abr-62	388	6	.791	.791	NUM
abr-62	388	7	1.252	1.252	NUM
abr-62	388	8	1	1	NUM
abr-62	388	9	.263	.263	NUM
abr-62	388	10	2.423	2.423	NUM
abr-62	388	11	3.283	3.283	NUM
abr-62	388	12	1.043	1.043	NUM
abr-62	388	13	9.901	9.901	NUM
abr-62	388	14	1	1	NUM
abr-62	388	15	.002	.002	NUM
abr-62	388	16	26.657	26.657	NUM
abr-62	388	17	.183	.183	NUM
abr-62	388	18	.109	.109	NUM
abr-62	388	19	2.788	2.788	NUM
abr-62	388	20	1	1	NUM
abr-62	388	21	.095	.095	NUM
abr-62	388	22	1.201	1.201	NUM
abr-62	388	23	1.614	1.614	NUM
abr-62	388	24	1.064	1.064	NUM
abr-62	388	25	2.299	2.299	NUM
abr-62	388	26	1	1	NUM
abr-62	388	27	.129	.129	NUM
abr-62	388	28	5.022	5.022	NUM
abr-62	388	29	-6.382	-6.382	NUM
abr-62	388	30	1.777	1.777	NUM
abr-62	388	31	12.904	12.904	NUM
abr-62	388	32	1	1	NUM
abr-62	388	33	.000	.000	NUM
abr-62	388	34	.002	.002	NUM
abr-62	388	35	interloc	interloc	PROPN
abr-62	388	36	zscore	zscore	NOUN
abr-62	388	37	assets	asset	NOUN
abr-62	388	38	acstock	acstock	VERB
abr-62	388	39	constant	constant	ADJ
abr-62	388	40	step	step	NOUN
abr-62	388	41	1	1	NUM
abr-62	388	42	a	a	DET
abr-62	388	43	b	b	PROPN
abr-62	388	44	s.e	s.e	PROPN
abr-62	388	45	.	.	PROPN
abr-62	388	46	wald	wald	PROPN
abr-62	388	47	df	df	PROPN
abr-62	388	48	sig	sig	PROPN
abr-62	388	49	.	.	PUNCT
abr-62	389	1	exp(b	exp(b	NUM
abr-62	389	2	)	)	PUNCT
abr-62	389	3	variable(s	variable(s	NOUN
abr-62	389	4	)	)	PUNCT
abr-62	389	5	entered	enter	VERB
abr-62	389	6	on	on	ADP
abr-62	389	7	step	step	NOUN
abr-62	389	8	1	1	NUM
abr-62	389	9	:	:	PUNCT
abr-62	389	10	interloc	interloc	NOUN
abr-62	389	11	,	,	PUNCT
abr-62	389	12	zscore	zscore	NOUN
abr-62	389	13	,	,	PUNCT
abr-62	389	14	assets	asset	NOUN
abr-62	389	15	,	,	PUNCT
abr-62	389	16	acstock.a	acstock.a	PROPN
abr-62	389	17	.	.	PUNCT
abr-62	390	1	cardwell	cardwell	PROPN
abr-62	390	2	,	,	PUNCT
abr-62	390	3	sennetti	sennetti	NOUN
abr-62	390	4	,	,	PUNCT
abr-62	390	5	and	and	CCONJ
abr-62	390	6	poulson	poulson	NOUN
abr-62	390	7	advances	advance	VERB
abr-62	390	8	in	in	ADP
abr-62	390	9	business	business	NOUN
abr-62	390	10	research	research	NOUN
abr-62	390	11	2011	2011	NUM
abr-62	390	12	,	,	PUNCT
abr-62	390	13	vol	vol	NOUN
abr-62	390	14	.	.	PROPN
abr-62	390	15	2	2	NUM
abr-62	390	16	,	,	PUNCT
abr-62	390	17	no	no	INTJ
abr-62	390	18	.	.	NOUN
abr-62	390	19	1	1	NUM
abr-62	390	20	,	,	PUNCT
abr-62	390	21	179	179	NUM
abr-62	390	22	-	-	SYM
abr-62	390	23	193	193	NUM
abr-62	390	24	190	190	NUM
abr-62	390	25	strongly	strongly	ADV
abr-62	390	26	related	relate	VERB
abr-62	390	27	to	to	ADP
abr-62	390	28	the	the	DET
abr-62	390	29	effective	effective	ADJ
abr-62	390	30	measures	measure	NOUN
abr-62	390	31	of	of	ADP
abr-62	390	32	independence	independence	NOUN
abr-62	390	33	(	(	PUNCT
abr-62	390	34	see	see	VERB
abr-62	390	35	gco	gco	PROPN
abr-62	390	36	,	,	PUNCT
abr-62	390	37	going	go	VERB
abr-62	390	38	-	-	PUNCT
abr-62	390	39	concern	concern	NOUN
abr-62	390	40	opinions	opinion	NOUN
abr-62	390	41	,	,	PUNCT
abr-62	390	42	with	with	ADP
abr-62	390	43	the	the	DET
abr-62	390	44	one	one	NUM
abr-62	390	45	tail	tail	NOUN
abr-62	390	46	p	p	NOUN
abr-62	390	47	-	-	PUNCT
abr-62	390	48	value	value	NOUN
abr-62	390	49	of	of	ADP
abr-62	390	50	0.055	0.055	NUM
abr-62	390	51	)	)	PUNCT
abr-62	390	52	,	,	PUNCT
abr-62	390	53	it	it	PRON
abr-62	390	54	is	be	AUX
abr-62	390	55	more	more	ADV
abr-62	390	56	strongly	strongly	ADV
abr-62	390	57	related	relate	VERB
abr-62	390	58	to	to	ADP
abr-62	390	59	the	the	DET
abr-62	390	60	significant	significant	ADJ
abr-62	390	61	variable	variable	NOUN
abr-62	390	62	,	,	PUNCT
abr-62	390	63	affiliated	affiliated	ADJ
abr-62	390	64	payments	payment	NOUN
abr-62	390	65	(	(	PUNCT
abr-62	390	66	affilpay	affilpay	NOUN
abr-62	390	67	-	-	PUNCT
abr-62	390	68	soa	soa	NOUN
abr-62	390	69	,	,	PUNCT
abr-62	390	70	p	p	NOUN
abr-62	390	71	-	-	PUNCT
abr-62	390	72	value	value	NOUN
abr-62	390	73	,	,	PUNCT
abr-62	390	74	0.003	0.003	NUM
abr-62	390	75	)	)	PUNCT
abr-62	390	76	,	,	PUNCT
abr-62	390	77	which	which	PRON
abr-62	390	78	is	be	AUX
abr-62	390	79	a	a	DET
abr-62	390	80	stronger	strong	ADJ
abr-62	390	81	predictor	predictor	NOUN
abr-62	390	82	of	of	ADP
abr-62	390	83	this	this	DET
abr-62	390	84	effective	effective	ADJ
abr-62	390	85	measure	measure	NOUN
abr-62	390	86	,	,	PUNCT
abr-62	390	87	gco	gco	PROPN
abr-62	390	88	(	(	PUNCT
abr-62	390	89	with	with	ADP
abr-62	390	90	a	a	DET
abr-62	390	91	p	p	NOUN
abr-62	390	92	-	-	PUNCT
abr-62	390	93	value	value	NOUN
abr-62	390	94	of	of	ADP
abr-62	390	95	0.023	0.023	NUM
abr-62	390	96	)	)	PUNCT
abr-62	390	97	.	.	PUNCT
abr-62	391	1	this	this	DET
abr-62	391	2	larger	large	ADJ
abr-62	391	3	stock	stock	NOUN
abr-62	391	4	ownership	ownership	NOUN
abr-62	391	5	variable	variable	NOUN
abr-62	391	6	is	be	AUX
abr-62	391	7	associated	associate	VERB
abr-62	391	8	with	with	ADP
abr-62	391	9	the	the	DET
abr-62	391	10	smaller	small	ADJ
abr-62	391	11	companies	company	NOUN
abr-62	391	12	(	(	PUNCT
abr-62	391	13	see	see	VERB
abr-62	391	14	table	table	NOUN
abr-62	391	15	3	3	NUM
abr-62	391	16	,	,	PUNCT
abr-62	391	17	total	total	ADJ
abr-62	391	18	assets	asset	NOUN
abr-62	391	19	with	with	ADP
abr-62	391	20	a	a	DET
abr-62	391	21	negative	negative	ADJ
abr-62	391	22	correlation	correlation	NOUN
abr-62	391	23	,	,	PUNCT
abr-62	391	24	-0.272	-0.272	NOUN
abr-62	391	25	,	,	PUNCT
abr-62	391	26	p	p	NOUN
abr-62	391	27	-	-	PUNCT
abr-62	391	28	value	value	NOUN
abr-62	391	29	0.002	0.002	NUM
abr-62	391	30	)	)	PUNCT
abr-62	391	31	.	.	PUNCT
abr-62	392	1	therefore	therefore	ADV
abr-62	392	2	it	it	PRON
abr-62	392	3	appears	appear	VERB
abr-62	392	4	that	that	SCONJ
abr-62	392	5	smaller	small	ADJ
abr-62	392	6	,	,	PUNCT
abr-62	392	7	stressed	stress	VERB
abr-62	392	8	companies	company	NOUN
abr-62	392	9	having	have	VERB
abr-62	392	10	audit	audit	NOUN
abr-62	392	11	committees	committee	NOUN
abr-62	392	12	with	with	ADP
abr-62	392	13	larger	large	ADJ
abr-62	392	14	stock	stock	NOUN
abr-62	392	15	ownership	ownership	NOUN
abr-62	392	16	,	,	PUNCT
abr-62	392	17	a	a	DET
abr-62	392	18	seemingly	seemingly	ADV
abr-62	392	19	dependent	dependent	ADJ
abr-62	392	20	measure	measure	NOUN
abr-62	392	21	,	,	PUNCT
abr-62	392	22	may	may	AUX
abr-62	392	23	in	in	ADP
abr-62	392	24	fact	fact	NOUN
abr-62	392	25	do	do	VERB
abr-62	392	26	the	the	DET
abr-62	392	27	right	right	ADJ
abr-62	392	28	thing	thing	NOUN
abr-62	392	29	in	in	ADP
abr-62	392	30	permitting	permit	VERB
abr-62	392	31	going	go	VERB
abr-62	392	32	-	-	PUNCT
abr-62	392	33	concern	concern	NOUN
abr-62	392	34	opinions	opinion	NOUN
abr-62	392	35	,	,	PUNCT
abr-62	392	36	just	just	ADV
abr-62	392	37	as	as	SCONJ
abr-62	392	38	would	would	AUX
abr-62	392	39	independent	independent	ADJ
abr-62	392	40	and	and	CCONJ
abr-62	392	41	not	not	PART
abr-62	392	42	affiliated	affiliated	ADJ
abr-62	392	43	audit	audit	NOUN
abr-62	392	44	committees	committee	NOUN
abr-62	392	45	for	for	ADP
abr-62	392	46	larger	large	ADJ
abr-62	392	47	companies	company	NOUN
abr-62	392	48	.	.	PUNCT
abr-62	393	1	similarly	similarly	ADV
abr-62	393	2	,	,	PUNCT
abr-62	393	3	boards	board	NOUN
abr-62	393	4	with	with	ADP
abr-62	393	5	possibly	possibly	ADV
abr-62	393	6	larger	large	ADJ
abr-62	393	7	stock	stock	NOUN
abr-62	393	8	ownership	ownership	NOUN
abr-62	393	9	by	by	ADP
abr-62	393	10	the	the	DET
abr-62	393	11	audit	audit	NOUN
abr-62	393	12	committee	committee	NOUN
abr-62	393	13	from	from	ADP
abr-62	393	14	larger	large	ADJ
abr-62	393	15	companies	company	NOUN
abr-62	393	16	may	may	AUX
abr-62	393	17	do	do	VERB
abr-62	393	18	the	the	DET
abr-62	393	19	right	right	ADJ
abr-62	393	20	thing	thing	NOUN
abr-62	393	21	and	and	CCONJ
abr-62	393	22	file	file	NOUN
abr-62	393	23	for	for	ADP
abr-62	393	24	bankruptcy	bankruptcy	NOUN
abr-62	393	25	.	.	PUNCT
abr-62	394	1	these	these	DET
abr-62	394	2	suggestions	suggestion	NOUN
abr-62	394	3	,	,	PUNCT
abr-62	394	4	consistent	consistent	ADJ
abr-62	394	5	with	with	ADP
abr-62	394	6	the	the	DET
abr-62	394	7	agency	agency	NOUN
abr-62	394	8	work	work	NOUN
abr-62	394	9	of	of	ADP
abr-62	394	10	fama	fama	PROPN
abr-62	394	11	and	and	CCONJ
abr-62	394	12	jensen	jensen	PROPN
abr-62	394	13	(	(	PUNCT
abr-62	394	14	1983	1983	NUM
abr-62	394	15	)	)	PUNCT
abr-62	394	16	,	,	PUNCT
abr-62	394	17	argue	argue	VERB
abr-62	394	18	that	that	SCONJ
abr-62	394	19	more	more	ADJ
abr-62	394	20	closerheld	closerheld	NOUN
abr-62	394	21	companies	company	NOUN
abr-62	394	22	would	would	AUX
abr-62	394	23	have	have	VERB
abr-62	394	24	non	non	NOUN
abr-62	394	25	appearing	appear	VERB
abr-62	394	26	independent	independent	ADJ
abr-62	394	27	owner	owner	NOUN
abr-62	394	28	-	-	PUNCT
abr-62	394	29	managers	manager	NOUN
abr-62	394	30	-	-	PUNCT
abr-62	394	31	directors	director	NOUN
abr-62	394	32	who	who	PRON
abr-62	394	33	act	act	VERB
abr-62	394	34	in	in	ADP
abr-62	394	35	their	their	PRON
abr-62	394	36	companies	company	NOUN
abr-62	394	37	'	'	PART
abr-62	394	38	best	good	ADJ
abr-62	394	39	interest	interest	NOUN
abr-62	394	40	,	,	PUNCT
abr-62	394	41	as	as	SCONJ
abr-62	394	42	would	would	AUX
abr-62	394	43	directors	director	NOUN
abr-62	394	44	(	(	PUNCT
abr-62	394	45	on	on	ADP
abr-62	394	46	audit	audit	NOUN
abr-62	394	47	committees	committee	NOUN
abr-62	394	48	)	)	PUNCT
abr-62	394	49	with	with	ADP
abr-62	394	50	a	a	DET
abr-62	394	51	large	large	ADJ
abr-62	394	52	percentage	percentage	NOUN
abr-62	394	53	of	of	ADP
abr-62	394	54	ownership	ownership	NOUN
abr-62	394	55	(	(	PUNCT
abr-62	394	56	shleifer	shleifer	NOUN
abr-62	394	57	and	and	CCONJ
abr-62	394	58	vishny	vishny	PROPN
abr-62	394	59	,	,	PUNCT
abr-62	394	60	1997	1997	NUM
abr-62	394	61	)	)	PUNCT
abr-62	394	62	.	.	PUNCT
abr-62	395	1	the	the	DET
abr-62	395	2	interrelationships	interrelationship	NOUN
abr-62	395	3	of	of	ADP
abr-62	395	4	non	non	ADJ
abr-62	395	5	-	-	ADJ
abr-62	395	6	soa	soa	ADJ
abr-62	395	7	appearance	appearance	NOUN
abr-62	395	8	characteristics	characteristic	NOUN
abr-62	395	9	also	also	ADV
abr-62	395	10	seem	seem	VERB
abr-62	395	11	to	to	PART
abr-62	395	12	support	support	VERB
abr-62	395	13	these	these	DET
abr-62	395	14	results	result	NOUN
abr-62	395	15	as	as	SCONJ
abr-62	395	16	found	find	VERB
abr-62	395	17	in	in	ADP
abr-62	395	18	company	company	NOUN
abr-62	395	19	board	board	NOUN
abr-62	395	20	members	member	NOUN
abr-62	395	21	serving	serve	VERB
abr-62	395	22	other	other	ADJ
abr-62	395	23	company	company	NOUN
abr-62	395	24	boards	board	NOUN
abr-62	395	25	,	,	PUNCT
abr-62	395	26	compensation	compensation	NOUN
abr-62	395	27	committees	committee	NOUN
abr-62	395	28	,	,	PUNCT
abr-62	395	29	and	and	CCONJ
abr-62	395	30	other	other	ADJ
abr-62	395	31	audit	audit	NOUN
abr-62	395	32	committees	committee	NOUN
abr-62	395	33	.	.	PUNCT
abr-62	396	1	changes	change	NOUN
abr-62	396	2	to	to	ADP
abr-62	396	3	these	these	DET
abr-62	396	4	relationships	relationship	NOUN
abr-62	396	5	involving	involve	VERB
abr-62	396	6	audit	audit	NOUN
abr-62	396	7	committees	committee	NOUN
abr-62	396	8	and	and	CCONJ
abr-62	396	9	corporate	corporate	ADJ
abr-62	396	10	boards	board	NOUN
abr-62	396	11	since	since	SCONJ
abr-62	396	12	the	the	DET
abr-62	396	13	passage	passage	NOUN
abr-62	396	14	of	of	ADP
abr-62	396	15	the	the	DET
abr-62	396	16	sarbanes	sarbanes	PROPN
abr-62	396	17	-	-	PUNCT
abr-62	396	18	oxley	oxley	ADJ
abr-62	396	19	act	act	NOUN
abr-62	396	20	suggest	suggest	VERB
abr-62	396	21	that	that	SCONJ
abr-62	396	22	members	member	NOUN
abr-62	396	23	are	be	AUX
abr-62	396	24	accepting	accept	VERB
abr-62	396	25	fewer	few	ADJ
abr-62	396	26	positions	position	NOUN
abr-62	396	27	,	,	PUNCT
abr-62	396	28	and	and	CCONJ
abr-62	396	29	therefore	therefore	ADV
abr-62	396	30	the	the	DET
abr-62	396	31	interlocking	interlocking	NOUN
abr-62	396	32	and	and	CCONJ
abr-62	396	33	other	other	ADJ
abr-62	396	34	membership	membership	NOUN
abr-62	396	35	relationships	relationship	NOUN
abr-62	396	36	are	be	AUX
abr-62	396	37	now	now	ADV
abr-62	396	38	fewer	few	ADJ
abr-62	396	39	(	(	PUNCT
abr-62	396	40	holstein	holstein	NOUN
abr-62	396	41	,	,	PUNCT
abr-62	396	42	2004	2004	NUM
abr-62	396	43	)	)	PUNCT
abr-62	396	44	.	.	PUNCT
abr-62	397	1	limitations	limitation	NOUN
abr-62	397	2	this	this	PRON
abr-62	397	3	is	be	AUX
abr-62	397	4	a	a	DET
abr-62	397	5	relatively	relatively	ADV
abr-62	397	6	small	small	ADJ
abr-62	397	7	sample	sample	NOUN
abr-62	397	8	study	study	NOUN
abr-62	397	9	of	of	ADP
abr-62	397	10	seventy	seventy	NUM
abr-62	397	11	-	-	PUNCT
abr-62	397	12	four	four	NUM
abr-62	397	13	companies	company	NOUN
abr-62	397	14	,	,	PUNCT
abr-62	397	15	with	with	ADP
abr-62	397	16	only	only	ADV
abr-62	397	17	thirty	thirty	NUM
abr-62	397	18	going	go	VERB
abr-62	397	19	-	-	PUNCT
abr-62	397	20	concern	concern	NOUN
abr-62	397	21	opinions	opinion	NOUN
abr-62	397	22	(	(	PUNCT
abr-62	397	23	twenty	twenty	NUM
abr-62	397	24	-	-	PUNCT
abr-62	397	25	six	six	NUM
abr-62	397	26	that	that	PRON
abr-62	397	27	are	be	AUX
abr-62	397	28	not	not	PART
abr-62	397	29	repeated	repeat	VERB
abr-62	397	30	)	)	PUNCT
abr-62	397	31	and	and	CCONJ
abr-62	397	32	thirty	thirty	NUM
abr-62	397	33	-	-	PUNCT
abr-62	397	34	one	one	NUM
abr-62	397	35	bankruptcies	bankruptcy	NOUN
abr-62	397	36	(	(	PUNCT
abr-62	397	37	nineteen	nineteen	NUM
abr-62	397	38	that	that	PRON
abr-62	397	39	are	be	AUX
abr-62	397	40	not	not	PART
abr-62	397	41	repeated	repeat	VERB
abr-62	397	42	)	)	PUNCT
abr-62	397	43	,	,	PUNCT
abr-62	397	44	limited	limit	VERB
abr-62	397	45	by	by	ADP
abr-62	397	46	design	design	NOUN
abr-62	397	47	to	to	ADP
abr-62	397	48	one	one	NUM
abr-62	397	49	industry	industry	NOUN
abr-62	397	50	during	during	ADP
abr-62	397	51	two	two	NUM
abr-62	397	52	years	year	NOUN
abr-62	397	53	before	before	SCONJ
abr-62	397	54	the	the	DET
abr-62	397	55	soa	soa	NOUN
abr-62	397	56	rules	rule	NOUN
abr-62	397	57	were	be	AUX
abr-62	397	58	enacted	enact	VERB
abr-62	397	59	,	,	PUNCT
abr-62	397	60	and	and	CCONJ
abr-62	397	61	conducted	conduct	VERB
abr-62	397	62	over	over	ADP
abr-62	397	63	two	two	NUM
abr-62	397	64	years	year	NOUN
abr-62	397	65	as	as	SCONJ
abr-62	397	66	found	find	VERB
abr-62	397	67	in	in	ADP
abr-62	397	68	carcello	carcello	PROPN
abr-62	397	69	and	and	CCONJ
abr-62	397	70	neal	neal	PROPN
abr-62	397	71	(	(	PUNCT
abr-62	397	72	2000	2000	NUM
abr-62	397	73	)	)	PUNCT
abr-62	397	74	.	.	PUNCT
abr-62	398	1	despite	despite	SCONJ
abr-62	398	2	these	these	DET
abr-62	398	3	limitations	limitation	NOUN
abr-62	398	4	,	,	PUNCT
abr-62	398	5	tables	table	NOUN
abr-62	398	6	3	3	NUM
abr-62	398	7	,	,	PUNCT
abr-62	398	8	4	4	NUM
abr-62	398	9	,	,	PUNCT
abr-62	398	10	and	and	CCONJ
abr-62	398	11	6	6	NUM
abr-62	398	12	still	still	ADV
abr-62	398	13	demonstrate	demonstrate	VERB
abr-62	398	14	statistically	statistically	ADV
abr-62	398	15	significant	significant	ADJ
abr-62	398	16	findings	finding	NOUN
abr-62	398	17	.	.	PUNCT
abr-62	399	1	although	although	SCONJ
abr-62	399	2	limited	limit	VERB
abr-62	399	3	in	in	ADP
abr-62	399	4	size	size	NOUN
abr-62	399	5	to	to	ADP
abr-62	399	6	seventy	seventy	NUM
abr-62	399	7	-	-	PUNCT
abr-62	399	8	four	four	NUM
abr-62	399	9	companies	company	NOUN
abr-62	399	10	,	,	PUNCT
abr-62	399	11	this	this	DET
abr-62	399	12	study	study	NOUN
abr-62	399	13	does	do	AUX
abr-62	399	14	not	not	PART
abr-62	399	15	support	support	VERB
abr-62	399	16	an	an	DET
abr-62	399	17	association	association	NOUN
abr-62	399	18	of	of	ADP
abr-62	399	19	soa	soa	PROPN
abr-62	399	20	appearance	appearance	NOUN
abr-62	399	21	-	-	PUNCT
abr-62	399	22	of	of	ADP
abr-62	399	23	-	-	PUNCT
abr-62	399	24	independence	independence	NOUN
abr-62	399	25	characteristics	characteristic	NOUN
abr-62	399	26	with	with	ADP
abr-62	399	27	audit	audit	NOUN
abr-62	399	28	committee	committee	NOUN
abr-62	399	29	effectiveness	effectiveness	NOUN
abr-62	399	30	for	for	ADP
abr-62	399	31	this	this	DET
abr-62	399	32	specialized	specialized	ADJ
abr-62	399	33	industry	industry	NOUN
abr-62	399	34	.	.	PUNCT
abr-62	400	1	rather	rather	ADV
abr-62	400	2	,	,	PUNCT
abr-62	400	3	they	they	PRON
abr-62	400	4	are	be	AUX
abr-62	400	5	supportive	supportive	ADJ
abr-62	400	6	of	of	ADP
abr-62	400	7	contrary	contrary	ADJ
abr-62	400	8	expectations	expectation	NOUN
abr-62	400	9	.	.	PUNCT
abr-62	401	1	explanations	explanation	NOUN
abr-62	401	2	for	for	ADP
abr-62	401	3	this	this	DET
abr-62	401	4	result	result	NOUN
abr-62	401	5	are	be	AUX
abr-62	401	6	suggested	suggest	VERB
abr-62	401	7	by	by	ADP
abr-62	401	8	company	company	NOUN
abr-62	401	9	size	size	NOUN
abr-62	401	10	and	and	CCONJ
abr-62	401	11	percentage	percentage	NOUN
abr-62	401	12	of	of	ADP
abr-62	401	13	committee	committee	NOUN
abr-62	401	14	stock	stock	NOUN
abr-62	401	15	ownership	ownership	NOUN
abr-62	401	16	but	but	CCONJ
abr-62	401	17	this	this	DET
abr-62	401	18	study	study	NOUN
abr-62	401	19	is	be	AUX
abr-62	401	20	too	too	ADV
abr-62	401	21	small	small	ADJ
abr-62	401	22	to	to	PART
abr-62	401	23	show	show	VERB
abr-62	401	24	strong	strong	ADJ
abr-62	401	25	statistical	statistical	ADJ
abr-62	401	26	evidence	evidence	NOUN
abr-62	401	27	for	for	ADP
abr-62	401	28	these	these	DET
abr-62	401	29	variables	variable	NOUN
abr-62	401	30	.	.	PUNCT
abr-62	402	1	larger	large	ADJ
abr-62	402	2	studies	study	NOUN
abr-62	402	3	of	of	ADP
abr-62	402	4	stressed	stressed	ADJ
abr-62	402	5	but	but	CCONJ
abr-62	402	6	industry	industry	NOUN
abr-62	402	7	-	-	PUNCT
abr-62	402	8	limited	limit	VERB
abr-62	402	9	companies	company	NOUN
abr-62	402	10	with	with	ADP
abr-62	402	11	the	the	DET
abr-62	402	12	soa	soa	PROPN
abr-62	402	13	characteristics	characteristic	NOUN
abr-62	402	14	may	may	AUX
abr-62	402	15	be	be	AUX
abr-62	402	16	possible	possible	ADJ
abr-62	402	17	since	since	SCONJ
abr-62	402	18	the	the	DET
abr-62	402	19	act	act	NOUN
abr-62	402	20	has	have	AUX
abr-62	402	21	been	be	AUX
abr-62	402	22	in	in	ADP
abr-62	402	23	effect	effect	NOUN
abr-62	402	24	since	since	SCONJ
abr-62	402	25	2002	2002	NUM
abr-62	402	26	,	,	PUNCT
abr-62	402	27	but	but	CCONJ
abr-62	402	28	may	may	AUX
abr-62	402	29	difficult	difficult	VERB
abr-62	402	30	,	,	PUNCT
abr-62	402	31	now	now	ADV
abr-62	402	32	that	that	SCONJ
abr-62	402	33	some	some	PRON
abr-62	402	34	of	of	ADP
abr-62	402	35	the	the	DET
abr-62	402	36	soa	soa	PROPN
abr-62	402	37	rules	rule	NOUN
abr-62	402	38	recently	recently	ADV
abr-62	402	39	changed	change	VERB
abr-62	402	40	even	even	ADV
abr-62	402	41	though	though	SCONJ
abr-62	402	42	these	these	DET
abr-62	402	43	changes	change	NOUN
abr-62	402	44	do	do	AUX
abr-62	402	45	not	not	PART
abr-62	402	46	affect	affect	VERB
abr-62	402	47	audit	audit	NOUN
abr-62	402	48	committees	committee	NOUN
abr-62	402	49	.	.	PUNCT
abr-62	403	1	further	further	ADJ
abr-62	403	2	research	research	NOUN
abr-62	403	3	could	could	AUX
abr-62	403	4	also	also	ADV
abr-62	403	5	continue	continue	VERB
abr-62	403	6	with	with	ADP
abr-62	403	7	other	other	ADJ
abr-62	403	8	measures	measure	NOUN
abr-62	403	9	of	of	ADP
abr-62	403	10	effectiveness	effectiveness	NOUN
abr-62	403	11	such	such	ADJ
abr-62	403	12	as	as	ADP
abr-62	403	13	the	the	DET
abr-62	403	14	quality	quality	NOUN
abr-62	403	15	of	of	ADP
abr-62	403	16	earnings	earning	NOUN
abr-62	403	17	or	or	CCONJ
abr-62	403	18	a	a	DET
abr-62	403	19	company	company	NOUN
abr-62	403	20	’s	’s	PART
abr-62	403	21	discretionary	discretionary	ADJ
abr-62	403	22	accruals	accrual	NOUN
abr-62	403	23	in	in	ADP
abr-62	403	24	determining	determine	VERB
abr-62	403	25	whether	whether	SCONJ
abr-62	403	26	the	the	DET
abr-62	403	27	appearance	appearance	NOUN
abr-62	403	28	requirements	requirement	NOUN
abr-62	403	29	for	for	ADP
abr-62	403	30	audit	audit	NOUN
abr-62	403	31	committees	committee	NOUN
abr-62	403	32	are	be	AUX
abr-62	403	33	effective	effective	ADJ
abr-62	403	34	(	(	PUNCT
abr-62	403	35	dezoort	dezoort	PROPN
abr-62	403	36	et	et	PROPN
abr-62	403	37	al	al	PROPN
abr-62	403	38	.	.	PROPN
abr-62	403	39	,	,	PUNCT
abr-62	403	40	2000	2000	NUM
abr-62	403	41	)	)	PUNCT
abr-62	403	42	.	.	PUNCT
abr-62	404	1	these	these	DET
abr-62	404	2	limited	limited	ADJ
abr-62	404	3	findings	finding	NOUN
abr-62	404	4	contribute	contribute	VERB
abr-62	404	5	to	to	ADP
abr-62	404	6	the	the	DET
abr-62	404	7	growing	grow	VERB
abr-62	404	8	body	body	NOUN
abr-62	404	9	of	of	ADP
abr-62	404	10	research	research	NOUN
abr-62	404	11	that	that	PRON
abr-62	404	12	argues	argue	VERB
abr-62	404	13	for	for	ADP
abr-62	404	14	restricting	restrict	VERB
abr-62	404	15	government	government	NOUN
abr-62	404	16	financial	financial	ADJ
abr-62	404	17	regulation	regulation	NOUN
abr-62	404	18	by	by	ADP
abr-62	404	19	company	company	NOUN
abr-62	404	20	size	size	NOUN
abr-62	404	21	and	and	CCONJ
abr-62	404	22	industry	industry	NOUN
abr-62	404	23	(	(	PUNCT
abr-62	404	24	gao	gao	PROPN
abr-62	404	25	et	et	PROPN
abr-62	404	26	al	al	PROPN
abr-62	404	27	.	.	PROPN
abr-62	404	28	,	,	PUNCT
abr-62	404	29	2009	2009	NUM
abr-62	404	30	;	;	PUNCT
abr-62	404	31	hayes	hayes	PROPN
abr-62	404	32	,	,	PUNCT
abr-62	404	33	2009	2009	NUM
abr-62	404	34	;	;	PUNCT
abr-62	404	35	hart	hart	PROPN
abr-62	404	36	,	,	PUNCT
abr-62	404	37	2009	2009	NUM
abr-62	404	38	;	;	PUNCT
abr-62	404	39	dodd	dodd	PROPN
abr-62	404	40	–	–	PUNCT
abr-62	404	41	frank	frank	PROPN
abr-62	404	42	wall	wall	PROPN
abr-62	404	43	street	street	PROPN
abr-62	404	44	reform	reform	PROPN
abr-62	404	45	and	and	CCONJ
abr-62	404	46	consumer	consumer	NOUN
abr-62	404	47	protection	protection	PROPN
abr-62	404	48	act	act	PROPN
abr-62	404	49	,	,	PUNCT
abr-62	404	50	2010	2010	NUM
abr-62	404	51	;	;	PUNCT
abr-62	404	52	orol	orol	NOUN
abr-62	404	53	.	.	PUNCT
abr-62	405	1	2011	2011	NUM
abr-62	405	2	)	)	PUNCT
abr-62	405	3	.	.	PUNCT
abr-62	406	1	references	reference	NOUN
abr-62	406	2	abbott	abbott	PROPN
abr-62	406	3	,	,	PUNCT
abr-62	406	4	l.	l.	PROPN
abr-62	406	5	1994	1994	NUM
abr-62	406	6	.	.	PUNCT
abr-62	407	1	accountants	accountant	NOUN
abr-62	407	2	'	'	PART
abr-62	407	3	precarious	precarious	ADJ
abr-62	407	4	perch	perch	NOUN
abr-62	407	5	.	.	PUNCT
abr-62	408	1	practical	practical	ADJ
abr-62	408	2	accountant	accountant	NOUN
abr-62	408	3	,	,	PUNCT
abr-62	408	4	27	27	NUM
abr-62	408	5	:	:	SYM
abr-62	408	6	36	36	NUM
abr-62	408	7	-	-	SYM
abr-62	408	8	41	41	NUM
abr-62	408	9	.	.	PUNCT
abr-62	409	1	abbott	abbott	PROPN
abr-62	409	2	,	,	PUNCT
abr-62	409	3	l.	l.	PROPN
abr-62	409	4	,	,	PUNCT
abr-62	409	5	parker	parker	PROPN
abr-62	409	6	,	,	PUNCT
abr-62	409	7	s.	s.	PROPN
abr-62	409	8	,	,	PUNCT
abr-62	409	9	peters	peters	PROPN
abr-62	409	10	,	,	PUNCT
abr-62	409	11	g.	g.	PROPN
abr-62	409	12	,	,	PUNCT
abr-62	409	13	&	&	CCONJ
abr-62	409	14	raghunandan	raghunandan	PROPN
abr-62	409	15	,	,	PUNCT
abr-62	409	16	k.	k.	PROPN
abr-62	409	17	2003	2003	NUM
abr-62	409	18	.	.	PUNCT
abr-62	410	1	the	the	DET
abr-62	410	2	association	association	NOUN
abr-62	410	3	between	between	ADP
abr-62	410	4	audit	audit	NOUN
abr-62	410	5	committee	committee	NOUN
abr-62	410	6	characteristics	characteristic	NOUN
abr-62	410	7	and	and	CCONJ
abr-62	410	8	audit	audit	NOUN
abr-62	410	9	fees	fee	NOUN
abr-62	410	10	.	.	PUNCT
abr-62	411	1	auditing	audit	VERB
abr-62	411	2	:	:	PUNCT
abr-62	411	3	a	a	DET
abr-62	411	4	journal	journal	NOUN
abr-62	411	5	of	of	ADP
abr-62	411	6	practice	practice	NOUN
abr-62	411	7	&	&	CCONJ
abr-62	411	8	theory	theory	NOUN
abr-62	411	9	,	,	PUNCT
abr-62	411	10	22	22	NUM
abr-62	411	11	:	:	SYM
abr-62	411	12	17	17	NUM
abr-62	411	13	-	-	SYM
abr-62	411	14	32	32	NUM
abr-62	411	15	.	.	PUNCT
abr-62	412	1	abbott	abbott	PROPN
abr-62	412	2	,	,	PUNCT
abr-62	412	3	l.	l.	PROPN
abr-62	412	4	,	,	PUNCT
abr-62	412	5	parker	parker	PROPN
abr-62	412	6	,	,	PUNCT
abr-62	412	7	s.	s.	PROPN
abr-62	412	8	,	,	PUNCT
abr-62	412	9	peters	peters	PROPN
abr-62	412	10	,	,	PUNCT
abr-62	412	11	g.	g.	PROPN
abr-62	412	12	2004	2004	NUM
abr-62	412	13	.	.	PUNCT
abr-62	413	1	audit	audit	NOUN
abr-62	413	2	committee	committee	NOUN
abr-62	413	3	characteristics	characteristic	NOUN
abr-62	413	4	and	and	CCONJ
abr-62	413	5	restatements	restatement	NOUN
abr-62	413	6	.	.	PUNCT
abr-62	414	1	auditing	auditing	NOUN
abr-62	414	2	:	:	PUNCT
abr-62	414	3	a	a	DET
abr-62	414	4	journal	journal	NOUN
abr-62	414	5	of	of	ADP
abr-62	414	6	practice	practice	NOUN
abr-62	414	7	&	&	CCONJ
abr-62	414	8	theory	theory	NOUN
abr-62	414	9	,	,	PUNCT
abr-62	414	10	23	23	NUM
abr-62	414	11	:	:	SYM
abr-62	414	12	69	69	NUM
abr-62	414	13	-	-	SYM
abr-62	414	14	88	88	NUM
abr-62	414	15	.	.	PUNCT
abr-62	415	1	abbott	abbott	PROPN
abr-62	415	2	,	,	PUNCT
abr-62	415	3	l.	l.	PROPN
abr-62	415	4	,	,	PUNCT
abr-62	415	5	park	park	NOUN
abr-62	415	6	,	,	PUNCT
abr-62	415	7	y.	y.	PROPN
abr-62	415	8	,	,	PUNCT
abr-62	415	9	&	&	CCONJ
abr-62	415	10	parker	parker	PROPN
abr-62	415	11	,	,	PUNCT
abr-62	415	12	s.	s.	PROPN
abr-62	415	13	2000	2000	NUM
abr-62	415	14	.	.	PUNCT
abr-62	416	1	the	the	DET
abr-62	416	2	effects	effect	NOUN
abr-62	416	3	of	of	ADP
abr-62	416	4	audit	audit	NOUN
abr-62	416	5	committee	committee	NOUN
abr-62	416	6	activity	activity	NOUN
abr-62	416	7	and	and	CCONJ
abr-62	416	8	independence	independence	NOUN
abr-62	416	9	on	on	ADP
abr-62	416	10	corporate	corporate	ADJ
abr-62	416	11	fraud	fraud	NOUN
abr-62	416	12	.	.	PUNCT
abr-62	417	1	managerial	managerial	ADJ
abr-62	417	2	finance	finance	NOUN
abr-62	417	3	,	,	PUNCT
abr-62	417	4	26	26	NUM
abr-62	417	5	:	:	PUNCT
abr-62	417	6	55	55	NUM
abr-62	417	7	-	-	SYM
abr-62	417	8	67	67	NUM
abr-62	417	9	.	.	PUNCT
abr-62	418	1	cardwell	cardwell	PROPN
abr-62	418	2	,	,	PUNCT
abr-62	418	3	sennetti	sennetti	NOUN
abr-62	418	4	,	,	PUNCT
abr-62	418	5	and	and	CCONJ
abr-62	418	6	poulson	poulson	NOUN
abr-62	418	7	advances	advance	VERB
abr-62	418	8	in	in	ADP
abr-62	418	9	business	business	NOUN
abr-62	418	10	research	research	NOUN
abr-62	418	11	2011	2011	NUM
abr-62	418	12	,	,	PUNCT
abr-62	418	13	vol	vol	NOUN
abr-62	418	14	.	.	PROPN
abr-62	418	15	2	2	NUM
abr-62	418	16	,	,	PUNCT
abr-62	418	17	no	no	INTJ
abr-62	418	18	.	.	NOUN
abr-62	418	19	1	1	NUM
abr-62	418	20	,	,	PUNCT
abr-62	418	21	179	179	NUM
abr-62	418	22	-	-	SYM
abr-62	418	23	193	193	NUM
abr-62	418	24	191	191	NUM
abr-62	418	25	aicpa	aicpa	NOUN
abr-62	418	26	.	.	PUNCT
abr-62	419	1	july	july	PROPN
abr-62	419	2	30	30	NUM
abr-62	419	3	,	,	PUNCT
abr-62	419	4	2002	2002	NUM
abr-62	419	5	.	.	PUNCT
abr-62	420	1	summary	summary	NOUN
abr-62	420	2	of	of	ADP
abr-62	420	3	sarbanes	sarbanes	PROPN
abr-62	420	4	-	-	PUNCT
abr-62	420	5	oxley	oxley	ADJ
abr-62	420	6	act	act	NOUN
abr-62	420	7	of	of	ADP
abr-62	420	8	2002	2002	NUM
abr-62	420	9	.	.	PUNCT
abr-62	421	1	retrieved	retrieve	VERB
abr-62	421	2	on	on	ADP
abr-62	421	3	september	september	PROPN
abr-62	421	4	28	28	NUM
abr-62	421	5	,	,	PUNCT
abr-62	421	6	2002	2002	NUM
abr-62	421	7	from	from	ADP
abr-62	421	8	http://www.aicpa.org/infor/sarbanes_oxley_summary.htm	http://www.aicpa.org/infor/sarbanes_oxley_summary.htm	PROPN
abr-62	421	9	.	.	PUNCT
abr-62	422	1	altman	altman	PROPN
abr-62	422	2	,	,	PUNCT
abr-62	422	3	e.	e.	PROPN
abr-62	422	4	1968	1968	NUM
abr-62	422	5	.	.	PUNCT
abr-62	423	1	financial	financial	ADJ
abr-62	423	2	ratios	ratio	NOUN
abr-62	423	3	,	,	PUNCT
abr-62	423	4	discriminant	discriminant	ADJ
abr-62	423	5	analysis	analysis	NOUN
abr-62	423	6	and	and	CCONJ
abr-62	423	7	the	the	DET
abr-62	423	8	prediction	prediction	NOUN
abr-62	423	9	of	of	ADP
abr-62	423	10	corporate	corporate	ADJ
abr-62	423	11	bankruptcy	bankruptcy	NOUN
abr-62	423	12	.	.	PUNCT
abr-62	424	1	journal	journal	PROPN
abr-62	424	2	of	of	ADP
abr-62	424	3	finance	finance	NOUN
abr-62	424	4	,	,	PUNCT
abr-62	424	5	22	22	NUM
abr-62	424	6	:	:	SYM
abr-62	424	7	589	589	NUM
abr-62	424	8	-	-	SYM
abr-62	424	9	609	609	NUM
abr-62	424	10	.	.	PUNCT
abr-62	425	1	american	american	ADJ
abr-62	425	2	textile	textile	PROPN
abr-62	425	3	manufacturers	manufacturers	PROPN
abr-62	425	4	institute	institute	PROPN
abr-62	425	5	(	(	PUNCT
abr-62	425	6	atmi	atmi	PROPN
abr-62	425	7	)	)	PUNCT
abr-62	425	8	.	.	PUNCT
abr-62	426	1	2001	2001	NUM
abr-62	426	2	.	.	PUNCT
abr-62	427	1	crisis	crisis	NOUN
abr-62	427	2	in	in	ADP
abr-62	427	3	u.	u.	PROPN
abr-62	427	4	s.	s.	PROPN
abr-62	427	5	textiles	textiles	PROPN
abr-62	427	6	.	.	PUNCT
abr-62	428	1	retrieved	retrieve	VERB
abr-62	428	2	on	on	ADP
abr-62	428	3	february	february	PROPN
abr-62	428	4	25	25	NUM
abr-62	428	5	,	,	PUNCT
abr-62	428	6	2002	2002	NUM
abr-62	428	7	from	from	ADP
abr-62	428	8	http://www.amti.org	http://www.amti.org	PROPN
abr-62	428	9	.	.	PUNCT
abr-62	429	1	american	american	ADJ
abr-62	429	2	textile	textile	PROPN
abr-62	429	3	manufacturers	manufacturers	PROPN
abr-62	429	4	institute	institute	PROPN
abr-62	429	5	(	(	PUNCT
abr-62	429	6	atmi	atmi	PROPN
abr-62	429	7	)	)	PUNCT
abr-62	429	8	.	.	PUNCT
abr-62	430	1	2002	2002	NUM
abr-62	430	2	.	.	PUNCT
abr-62	431	1	the	the	DET
abr-62	431	2	textile	textile	NOUN
abr-62	431	3	crisis	crisis	NOUN
abr-62	431	4	.	.	PUNCT
abr-62	432	1	retrieved	retrieve	VERB
abr-62	432	2	on	on	ADP
abr-62	432	3	february	february	PROPN
abr-62	432	4	25	25	NUM
abr-62	432	5	,	,	PUNCT
abr-62	432	6	2002	2002	NUM
abr-62	432	7	from	from	ADP
abr-62	432	8	http://www.atmi.org	http://www.atmi.org	NUM
abr-62	432	9	.	.	PUNCT
abr-62	433	1	audit	audit	PROPN
abr-62	433	2	committee	committee	PROPN
abr-62	433	3	institute	institute	PROPN
abr-62	433	4	.	.	PUNCT
abr-62	434	1	2004	2004	NUM
abr-62	434	2	.	.	PUNCT
abr-62	435	1	audit	audit	NOUN
abr-62	435	2	committee	committee	PROPN
abr-62	435	3	roundtable	roundtable	ADJ
abr-62	435	4	highlights	highlight	NOUN
abr-62	435	5	fall	fall	VERB
abr-62	435	6	2003	2003	NUM
abr-62	435	7	:	:	PUNCT
abr-62	435	8	audit	audit	NOUN
abr-62	435	9	committee	committee	NOUN
abr-62	435	10	oversight	oversight	NOUN
abr-62	435	11	of	of	ADP
abr-62	435	12	taxes	taxis	NOUN
abr-62	435	13	and	and	CCONJ
abr-62	435	14	other	other	ADJ
abr-62	435	15	issues	issue	NOUN
abr-62	435	16	.	.	PUNCT
abr-62	436	1	retrieved	retrieve	VERB
abr-62	436	2	on	on	ADP
abr-62	436	3	june	june	PROPN
abr-62	436	4	24	24	NUM
abr-62	436	5	,	,	PUNCT
abr-62	436	6	2004	2004	NUM
abr-62	436	7	from	from	ADP
abr-62	436	8	kpmg	kpmg	PROPN
abr-62	436	9	web	web	NOUN
abr-62	436	10	site	site	NOUN
abr-62	436	11	:	:	PUNCT
abr-62	436	12	http://www	http://www	PROPN
abr-62	436	13	.	.	PROPN
abr-62	436	14	kpmg.com/aci	kpmg.com/aci	PROPN
abr-62	436	15	.	.	PUNCT
abr-62	437	1	beasley	beasley	PROPN
abr-62	437	2	,	,	PUNCT
abr-62	437	3	m.	m.	NOUN
abr-62	437	4	,	,	PUNCT
abr-62	437	5	carcello	carcello	PROPN
abr-62	437	6	,	,	PUNCT
abr-62	437	7	j.	j.	PROPN
abr-62	437	8	,	,	PUNCT
abr-62	437	9	hermanson	hermanson	PROPN
abr-62	437	10	,	,	PUNCT
abr-62	437	11	d.	d.	PROPN
abr-62	437	12	,	,	PUNCT
abr-62	437	13	&	&	CCONJ
abr-62	437	14	lapedes	lapede	VERB
abr-62	437	15	,	,	PUNCT
abr-62	437	16	p.	p.	NOUN
abr-62	437	17	2000	2000	NUM
abr-62	437	18	.	.	PUNCT
abr-62	438	1	fraudulent	fraudulent	ADJ
abr-62	438	2	financial	financial	ADJ
abr-62	438	3	reporting	reporting	NOUN
abr-62	438	4	:	:	PUNCT
abr-62	438	5	consideration	consideration	NOUN
abr-62	438	6	of	of	ADP
abr-62	438	7	industry	industry	NOUN
abr-62	438	8	traits	trait	NOUN
abr-62	438	9	and	and	CCONJ
abr-62	438	10	corporate	corporate	ADJ
abr-62	438	11	governance	governance	NOUN
abr-62	438	12	mechanisms	mechanism	NOUN
abr-62	438	13	.	.	PUNCT
abr-62	439	1	accounting	accounting	NOUN
abr-62	439	2	horizons	horizon	NOUN
abr-62	439	3	,	,	PUNCT
abr-62	439	4	14	14	NUM
abr-62	439	5	:	:	SYM
abr-62	439	6	441454	441454	NUM
abr-62	439	7	.	.	PUNCT
abr-62	440	1	carcello	carcello	PROPN
abr-62	440	2	,	,	PUNCT
abr-62	440	3	j.	j.	PROPN
abr-62	440	4	,	,	PUNCT
abr-62	440	5	&	&	CCONJ
abr-62	440	6	neal	neal	PROPN
abr-62	440	7	,	,	PUNCT
abr-62	440	8	t.	t.	PROPN
abr-62	440	9	2000	2000	NUM
abr-62	440	10	.	.	PUNCT
abr-62	441	1	audit	audit	NOUN
abr-62	441	2	committee	committee	NOUN
abr-62	441	3	composition	composition	NOUN
abr-62	441	4	and	and	CCONJ
abr-62	441	5	auditor	auditor	NOUN
abr-62	441	6	reporting	reporting	NOUN
abr-62	441	7	.	.	PUNCT
abr-62	442	1	accounting	accounting	NOUN
abr-62	442	2	review	review	PROPN
abr-62	442	3	,	,	PUNCT
abr-62	442	4	75	75	NUM
abr-62	442	5	:	:	PUNCT
abr-62	442	6	453	453	NUM
abr-62	442	7	-	-	SYM
abr-62	442	8	467	467	NUM
abr-62	442	9	.	.	PUNCT
abr-62	443	1	carcello	carcello	PROPN
abr-62	443	2	,	,	PUNCT
abr-62	443	3	j.	j.	PROPN
abr-62	443	4	,	,	PUNCT
abr-62	443	5	&	&	CCONJ
abr-62	443	6	neal	neal	PROPN
abr-62	443	7	,	,	PUNCT
abr-62	443	8	t.	t.	PROPN
abr-62	443	9	2003	2003	NUM
abr-62	443	10	.	.	PUNCT
abr-62	444	1	audit	audit	NOUN
abr-62	444	2	committee	committee	NOUN
abr-62	444	3	characteristics	characteristic	NOUN
abr-62	444	4	and	and	CCONJ
abr-62	444	5	auditor	auditor	NOUN
abr-62	444	6	dismissals	dismissal	NOUN
abr-62	444	7	following	follow	VERB
abr-62	444	8	"	"	PUNCT
abr-62	444	9	new	new	ADJ
abr-62	444	10	"	"	PUNCT
abr-62	444	11	going	go	VERB
abr-62	444	12	-	-	PUNCT
abr-62	444	13	concern	concern	NOUN
abr-62	444	14	reports	report	VERB
abr-62	444	15	.	.	PUNCT
abr-62	445	1	accounting	accounting	NOUN
abr-62	445	2	review	review	PROPN
abr-62	445	3	,	,	PUNCT
abr-62	445	4	78	78	NUM
abr-62	445	5	:	:	SYM
abr-62	445	6	95	95	NUM
abr-62	445	7	-	-	SYM
abr-62	445	8	117	117	NUM
abr-62	445	9	.	.	PUNCT
abr-62	446	1	chien	chien	PROPN
abr-62	446	2	,	,	PUNCT
abr-62	446	3	w.	w.	PROPN
abr-62	446	4	,	,	PUNCT
abr-62	446	5	mayer	mayer	PROPN
abr-62	446	6	,	,	PUNCT
abr-62	446	7	r.	r.	PROPN
abr-62	446	8	,	,	PUNCT
abr-62	446	9	&	&	CCONJ
abr-62	446	10	sennetti	sennetti	PROPN
abr-62	446	11	,	,	PUNCT
abr-62	446	12	j.	j.	PROPN
abr-62	446	13	2010	2010	NUM
abr-62	446	14	.	.	PUNCT
abr-62	447	1	audit	audit	NOUN
abr-62	447	2	committee	committee	NOUN
abr-62	447	3	effectiveness	effectiveness	NOUN
abr-62	447	4	in	in	ADP
abr-62	447	5	the	the	DET
abr-62	447	6	largest	large	ADJ
abr-62	447	7	us	us	PROPN
abr-62	447	8	public	public	ADJ
abr-62	447	9	hospitals	hospital	NOUN
abr-62	447	10	:	:	PUNCT
abr-62	447	11	an	an	DET
abr-62	447	12	empirical	empirical	ADJ
abr-62	447	13	study	study	NOUN
abr-62	447	14	.	.	PUNCT
abr-62	448	1	accounting	accounting	NOUN
abr-62	448	2	and	and	CCONJ
abr-62	448	3	taxation	taxation	NOUN
abr-62	448	4	,	,	PUNCT
abr-62	448	5	2:107	2:107	PROPN
abr-62	448	6	-	-	SYM
abr-62	448	7	127	127	NUM
abr-62	448	8	.	.	PUNCT
abr-62	449	1	chenchuramaiah	chenchuramaiah	PROPN
abr-62	449	2	,	,	PUNCT
abr-62	449	3	t.	t.	PROPN
abr-62	449	4	,	,	PUNCT
abr-62	449	5	&	&	CCONJ
abr-62	449	6	ramesh	ramesh	PROPN
abr-62	449	7	,	,	PUNCT
abr-62	449	8	p.	p.	NOUN
abr-62	449	9	1995	1995	NUM
abr-62	449	10	.	.	PUNCT
abr-62	450	1	the	the	DET
abr-62	450	2	determinants	determinant	NOUN
abr-62	450	3	of	of	ADP
abr-62	450	4	board	board	NOUN
abr-62	450	5	composition	composition	NOUN
abr-62	450	6	:	:	PUNCT
abr-62	450	7	an	an	DET
abr-62	450	8	agency	agency	NOUN
abr-62	450	9	theory	theory	NOUN
abr-62	450	10	perspective	perspective	NOUN
abr-62	450	11	.	.	PUNCT
abr-62	451	1	managerial	managerial	ADJ
abr-62	451	2	and	and	CCONJ
abr-62	451	3	decision	decision	NOUN
abr-62	451	4	economics	economic	NOUN
abr-62	451	5	,	,	PUNCT
abr-62	451	6	16	16	NUM
abr-62	451	7	:	:	SYM
abr-62	451	8	59	59	NUM
abr-62	451	9	-	-	SYM
abr-62	451	10	69	69	NUM
abr-62	451	11	.	.	PUNCT
abr-62	452	1	dezoort	dezoort	PROPN
abr-62	452	2	,	,	PUNCT
abr-62	452	3	f.	f.	PROPN
abr-62	452	4	,	,	PUNCT
abr-62	452	5	hermanson	hermanson	PROPN
abr-62	452	6	,	,	PUNCT
abr-62	452	7	d.	d.	PROPN
abr-62	452	8	,	,	PUNCT
abr-62	452	9	archambeault	archambeault	PROPN
abr-62	452	10	,	,	PUNCT
abr-62	452	11	d.	d.	PROPN
abr-62	452	12	,	,	PUNCT
abr-62	452	13	&	&	CCONJ
abr-62	452	14	reed	reed	PROPN
abr-62	452	15	,	,	PUNCT
abr-62	452	16	s.	s.	PROPN
abr-62	452	17	2002	2002	NUM
abr-62	452	18	.	.	PUNCT
abr-62	453	1	audit	audit	NOUN
abr-62	453	2	committee	committee	NOUN
abr-62	453	3	effectiveness	effectiveness	NOUN
abr-62	453	4	:	:	PUNCT
abr-62	453	5	a	a	DET
abr-62	453	6	synthesis	synthesis	NOUN
abr-62	453	7	of	of	ADP
abr-62	453	8	the	the	DET
abr-62	453	9	empirical	empirical	ADJ
abr-62	453	10	audit	audit	NOUN
abr-62	453	11	committee	committee	NOUN
abr-62	453	12	literature	literature	PROPN
abr-62	453	13	.	.	PUNCT
abr-62	454	1	journal	journal	PROPN
abr-62	454	2	of	of	ADP
abr-62	454	3	accounting	accounting	NOUN
abr-62	454	4	literature	literature	NOUN
abr-62	454	5	,	,	PUNCT
abr-62	454	6	21	21	NUM
abr-62	454	7	:	:	PUNCT
abr-62	454	8	38	38	NUM
abr-62	454	9	-	-	SYM
abr-62	454	10	75	75	NUM
abr-62	454	11	.	.	PUNCT
abr-62	455	1	dicarlo	dicarlo	PROPN
abr-62	455	2	,	,	PUNCT
abr-62	455	3	l.	l.	PROPN
abr-62	455	4	2002	2002	NUM
abr-62	455	5	.	.	PUNCT
abr-62	456	1	corporate	corporate	ADJ
abr-62	456	2	governance	governance	NOUN
abr-62	456	3	:	:	PUNCT
abr-62	456	4	america	america	PROPN
abr-62	456	5	's	's	PART
abr-62	456	6	most	most	ADV
abr-62	456	7	overworked	overwork	VERB
abr-62	456	8	directors	director	NOUN
abr-62	456	9	.	.	PUNCT
abr-62	457	1	retrieved	retrieve	VERB
abr-62	457	2	on	on	ADP
abr-62	457	3	august	august	PROPN
abr-62	457	4	19	19	NUM
abr-62	457	5	,	,	PUNCT
abr-62	457	6	2003	2003	NUM
abr-62	457	7	from	from	ADP
abr-62	457	8	http://www.forbes.com	http://www.forbes.com	PROPN
abr-62	457	9	.	.	PUNCT
abr-62	458	1	fama	fama	PROPN
abr-62	458	2	,	,	PUNCT
abr-62	458	3	e.	e.	PROPN
abr-62	458	4	,	,	PUNCT
abr-62	458	5	&	&	CCONJ
abr-62	458	6	jensen	jensen	PROPN
abr-62	458	7	,	,	PUNCT
abr-62	458	8	m.	m.	NOUN
abr-62	458	9	1983	1983	NUM
abr-62	458	10	.	.	PUNCT
abr-62	459	1	separation	separation	NOUN
abr-62	459	2	of	of	ADP
abr-62	459	3	ownership	ownership	NOUN
abr-62	459	4	and	and	CCONJ
abr-62	459	5	control	control	NOUN
abr-62	459	6	.	.	PUNCT
abr-62	460	1	journal	journal	PROPN
abr-62	460	2	of	of	ADP
abr-62	460	3	law	law	NOUN
abr-62	460	4	and	and	CCONJ
abr-62	460	5	economics	economic	NOUN
abr-62	460	6	,	,	PUNCT
abr-62	460	7	26	26	NUM
abr-62	460	8	:	:	SYM
abr-62	460	9	301	301	NUM
abr-62	460	10	-	-	SYM
abr-62	460	11	325	325	NUM
abr-62	460	12	.	.	PUNCT
abr-62	461	1	felo	felo	ADJ
abr-62	461	2	,	,	PUNCT
abr-62	461	3	a.	a.	NOUN
abr-62	461	4	2001	2001	NUM
abr-62	461	5	.	.	PUNCT
abr-62	462	1	ethics	ethic	NOUN
abr-62	462	2	programs	program	NOUN
abr-62	462	3	,	,	PUNCT
abr-62	462	4	board	board	NOUN
abr-62	462	5	involvement	involvement	NOUN
abr-62	462	6	,	,	PUNCT
abr-62	462	7	and	and	CCONJ
abr-62	462	8	potential	potential	ADJ
abr-62	462	9	conflicts	conflict	NOUN
abr-62	462	10	of	of	ADP
abr-62	462	11	interest	interest	NOUN
abr-62	462	12	in	in	ADP
abr-62	462	13	corporate	corporate	ADJ
abr-62	462	14	governance	governance	NOUN
abr-62	462	15	.	.	PUNCT
abr-62	463	1	journal	journal	NOUN
abr-62	463	2	of	of	ADP
abr-62	463	3	business	business	NOUN
abr-62	463	4	ethics	ethic	NOUN
abr-62	463	5	,	,	PUNCT
abr-62	463	6	32	32	NUM
abr-62	463	7	:	:	SYM
abr-62	463	8	205	205	NUM
abr-62	463	9	-	-	SYM
abr-62	463	10	218	218	NUM
abr-62	463	11	.	.	PUNCT
abr-62	464	1	gao	gao	PROPN
abr-62	464	2	,	,	PUNCT
abr-62	464	3	f.	f.	PROPN
abr-62	464	4	,	,	PUNCT
abr-62	464	5	wu	wu	PROPN
abr-62	464	6	,	,	PUNCT
abr-62	464	7	j.	j.	PROPN
abr-62	464	8	,	,	PUNCT
abr-62	464	9	&	&	CCONJ
abr-62	464	10	zimmerman	zimmerman	PROPN
abr-62	464	11	,	,	PUNCT
abr-62	464	12	j.	j.	PROPN
abr-62	464	13	2009	2009	NUM
abr-62	464	14	.	.	PUNCT
abr-62	465	1	unintended	unintended	ADJ
abr-62	465	2	consequences	consequence	NOUN
abr-62	465	3	of	of	ADP
abr-62	465	4	granting	grant	VERB
abr-62	465	5	small	small	ADJ
abr-62	465	6	firms	firm	NOUN
abr-62	465	7	exemptions	exemption	NOUN
abr-62	465	8	from	from	ADP
abr-62	465	9	securities	security	NOUN
abr-62	465	10	regulation	regulation	NOUN
abr-62	465	11	:	:	PUNCT
abr-62	465	12	evidence	evidence	NOUN
abr-62	465	13	from	from	ADP
abr-62	465	14	the	the	DET
abr-62	465	15	sarbanes	sarbanes	PROPN
abr-62	465	16	-	-	PUNCT
abr-62	465	17	oxley	oxley	PROPN
abr-62	465	18	act	act	PROPN
abr-62	465	19	.	.	PUNCT
abr-62	466	1	journal	journal	NOUN
abr-62	466	2	of	of	ADP
abr-62	466	3	accounting	accounting	NOUN
abr-62	466	4	research	research	NOUN
abr-62	466	5	,	,	PUNCT
abr-62	466	6	47	47	NUM
abr-62	466	7	:	:	SYM
abr-62	466	8	459	459	NUM
abr-62	466	9	-	-	SYM
abr-62	466	10	505	505	NUM
abr-62	466	11	.	.	PUNCT
abr-62	467	1	geiger	geiger	PROPN
abr-62	467	2	,	,	PUNCT
abr-62	467	3	m.	m.	NOUN
abr-62	467	4	,	,	PUNCT
abr-62	467	5	&	&	CCONJ
abr-62	467	6	raghunandan	raghunandan	PROPN
abr-62	467	7	,	,	PUNCT
abr-62	467	8	k.	k.	PROPN
abr-62	467	9	2002	2002	NUM
abr-62	467	10	.	.	PUNCT
abr-62	468	1	going	go	VERB
abr-62	468	2	-	-	PUNCT
abr-62	468	3	concern	concern	NOUN
abr-62	468	4	opinions	opinion	NOUN
abr-62	468	5	in	in	ADP
abr-62	468	6	the	the	DET
abr-62	468	7	"	"	PUNCT
abr-62	468	8	new	new	ADJ
abr-62	468	9	"	"	PUNCT
abr-62	468	10	legal	legal	ADJ
abr-62	468	11	environment	environment	NOUN
abr-62	468	12	.	.	PUNCT
abr-62	469	1	accounting	accounting	NOUN
abr-62	469	2	horizons	horizon	NOUN
abr-62	469	3	,	,	PUNCT
abr-62	469	4	16	16	NUM
abr-62	469	5	:	:	SYM
abr-62	469	6	17	17	NUM
abr-62	469	7	-	-	SYM
abr-62	469	8	26	26	NUM
abr-62	469	9	.	.	PUNCT
abr-62	470	1	geiger	geiger	PROPN
abr-62	470	2	,	,	PUNCT
abr-62	470	3	m.	m.	NOUN
abr-62	470	4	,	,	PUNCT
abr-62	470	5	&	&	CCONJ
abr-62	470	6	rama	rama	PROPN
abr-62	470	7	,	,	PUNCT
abr-62	470	8	d.	d.	PROPN
abr-62	470	9	2003	2003	NUM
abr-62	470	10	.	.	PUNCT
abr-62	471	1	audit	audit	NOUN
abr-62	471	2	fees	fee	NOUN
abr-62	471	3	,	,	PUNCT
abr-62	471	4	non	non	ADJ
abr-62	471	5	-	-	ADJ
abr-62	471	6	audit	audit	ADJ
abr-62	471	7	fees	fee	NOUN
abr-62	471	8	,	,	PUNCT
abr-62	471	9	and	and	CCONJ
abr-62	471	10	auditor	auditor	NOUN
abr-62	471	11	reporting	report	VERB
abr-62	471	12	on	on	ADP
abr-62	471	13	stressed	stressed	ADJ
abr-62	471	14	companies	company	NOUN
abr-62	471	15	.	.	PUNCT
abr-62	472	1	auditing	audit	VERB
abr-62	472	2	:	:	PUNCT
abr-62	472	3	a	a	DET
abr-62	472	4	journal	journal	NOUN
abr-62	472	5	of	of	ADP
abr-62	472	6	practice	practice	NOUN
abr-62	472	7	and	and	CCONJ
abr-62	472	8	theory	theory	NOUN
abr-62	472	9	,	,	PUNCT
abr-62	472	10	22	22	NUM
abr-62	472	11	:	:	PUNCT
abr-62	472	12	53	53	NUM
abr-62	472	13	-	-	SYM
abr-62	472	14	69	69	NUM
abr-62	472	15	.	.	PUNCT
abr-62	473	1	cardwell	cardwell	PROPN
abr-62	473	2	,	,	PUNCT
abr-62	473	3	sennetti	sennetti	NOUN
abr-62	473	4	,	,	PUNCT
abr-62	473	5	and	and	CCONJ
abr-62	473	6	poulson	poulson	NOUN
abr-62	473	7	advances	advance	VERB
abr-62	473	8	in	in	ADP
abr-62	473	9	business	business	NOUN
abr-62	473	10	research	research	NOUN
abr-62	473	11	2011	2011	NUM
abr-62	473	12	,	,	PUNCT
abr-62	473	13	vol	vol	NOUN
abr-62	473	14	.	.	PROPN
abr-62	473	15	2	2	NUM
abr-62	473	16	,	,	PUNCT
abr-62	473	17	no	no	INTJ
abr-62	473	18	.	.	NOUN
abr-62	473	19	1	1	NUM
abr-62	473	20	,	,	PUNCT
abr-62	473	21	179	179	NUM
abr-62	473	22	-	-	SYM
abr-62	473	23	193	193	NUM
abr-62	473	24	192	192	NUM
abr-62	473	25	gulati	gulati	PROPN
abr-62	473	26	,	,	PUNCT
abr-62	473	27	r.	r.	PROPN
abr-62	473	28	,	,	PUNCT
abr-62	473	29	&	&	CCONJ
abr-62	473	30	westphal	westphal	PROPN
abr-62	473	31	j.	j.	PROPN
abr-62	473	32	1999	1999	PROPN
abr-62	473	33	.	.	PUNCT
abr-62	474	1	cooperative	cooperative	ADJ
abr-62	474	2	or	or	CCONJ
abr-62	474	3	controlling	control	VERB
abr-62	474	4	?	?	PUNCT
abr-62	475	1	the	the	DET
abr-62	475	2	effects	effect	NOUN
abr-62	475	3	of	of	ADP
abr-62	475	4	ceo	ceo	NOUN
abr-62	475	5	-	-	PUNCT
abr-62	475	6	board	board	NOUN
abr-62	475	7	relations	relation	NOUN
abr-62	475	8	and	and	CCONJ
abr-62	475	9	the	the	DET
abr-62	475	10	content	content	NOUN
abr-62	475	11	of	of	ADP
abr-62	475	12	interlocks	interlock	NOUN
abr-62	475	13	on	on	ADP
abr-62	475	14	the	the	DET
abr-62	475	15	formation	formation	NOUN
abr-62	475	16	of	of	ADP
abr-62	475	17	joint	joint	ADJ
abr-62	475	18	ventures	venture	NOUN
abr-62	475	19	.	.	PUNCT
abr-62	476	1	administrative	administrative	ADJ
abr-62	476	2	science	science	PROPN
abr-62	476	3	quarterly	quarterly	ADV
abr-62	476	4	,	,	PUNCT
abr-62	476	5	44	44	NUM
abr-62	476	6	:	:	SYM
abr-62	476	7	473506	473506	NUM
abr-62	476	8	.	.	PUNCT
abr-62	477	1	harris	harris	PROPN
abr-62	477	2	infosource	infosource	PROPN
abr-62	477	3	international	international	PROPN
abr-62	477	4	,	,	PUNCT
abr-62	477	5	inc	inc	PROPN
abr-62	477	6	.	.	PROPN
abr-62	477	7	2002	2002	NUM
abr-62	477	8	.	.	PUNCT
abr-62	478	1	textile	textile	NOUN
abr-62	478	2	manufacturing	manufacturing	NOUN
abr-62	478	3	industry	industry	NOUN
abr-62	478	4	breakdown	breakdown	VERB
abr-62	478	5	1997	1997	NUM
abr-62	478	6	-	-	SYM
abr-62	478	7	2001	2001	NUM
abr-62	478	8	.	.	PUNCT
abr-62	479	1	twinsburg	twinsburg	PROPN
abr-62	479	2	,	,	PUNCT
abr-62	479	3	oh	oh	INTJ
abr-62	479	4	:	:	PUNCT
abr-62	479	5	harris	harris	PROPN
abr-62	479	6	infosource	infosource	PROPN
abr-62	479	7	international	international	PROPN
abr-62	479	8	,	,	PUNCT
abr-62	479	9	inc	inc	PROPN
abr-62	479	10	.	.	PROPN
abr-62	479	11	hart	hart	PROPN
abr-62	479	12	,	,	PUNCT
abr-62	479	13	o.	o.	PROPN
abr-62	479	14	2009	2009	NUM
abr-62	479	15	.	.	PUNCT
abr-62	480	1	regulation	regulation	NOUN
abr-62	480	2	and	and	CCONJ
abr-62	480	3	sarbanes	sarbane	NOUN
abr-62	480	4	-	-	PUNCT
abr-62	480	5	oxley	oxley	NOUN
abr-62	480	6	.	.	PUNCT
abr-62	481	1	journal	journal	PROPN
abr-62	481	2	of	of	ADP
abr-62	481	3	accounting	accounting	NOUN
abr-62	481	4	research	research	NOUN
abr-62	481	5	,	,	PUNCT
abr-62	481	6	47	47	NUM
abr-62	481	7	:	:	SYM
abr-62	481	8	437	437	NUM
abr-62	481	9	-	-	SYM
abr-62	481	10	445	445	NUM
abr-62	481	11	holstein	holstein	NOUN
abr-62	481	12	,	,	PUNCT
abr-62	481	13	w.	w.	PROPN
abr-62	481	14	2004	2004	NUM
abr-62	481	15	.	.	PUNCT
abr-62	482	1	when	when	SCONJ
abr-62	482	2	chiefs	chief	NOUN
abr-62	482	3	decline	decline	VERB
abr-62	482	4	to	to	PART
abr-62	482	5	serve	serve	VERB
abr-62	482	6	on	on	ADP
abr-62	482	7	boards	board	NOUN
abr-62	482	8	.	.	PUNCT
abr-62	483	1	new	new	PROPN
abr-62	483	2	york	york	PROPN
abr-62	483	3	times	times	PROPN
abr-62	483	4	,	,	PUNCT
abr-62	483	5	june	june	PROPN
abr-62	483	6	20	20	NUM
abr-62	483	7	.	.	PUNCT
abr-62	484	1	klein	klein	PROPN
abr-62	484	2	,	,	PUNCT
abr-62	484	3	a.	a.	PROPN
abr-62	484	4	2003	2003	NUM
abr-62	484	5	.	.	PUNCT
abr-62	485	1	likely	likely	ADJ
abr-62	485	2	effects	effect	NOUN
abr-62	485	3	of	of	ADP
abr-62	485	4	stock	stock	NOUN
abr-62	485	5	exchange	exchange	NOUN
abr-62	485	6	governance	governance	NOUN
abr-62	485	7	proposals	proposal	NOUN
abr-62	485	8	and	and	CCONJ
abr-62	485	9	sarbanes	sarbane	NOUN
abr-62	485	10	-	-	PUNCT
abr-62	485	11	oxley	oxley	NOUN
abr-62	485	12	on	on	ADP
abr-62	485	13	corporate	corporate	ADJ
abr-62	485	14	boards	board	NOUN
abr-62	485	15	and	and	CCONJ
abr-62	485	16	financial	financial	ADJ
abr-62	485	17	reporting	reporting	NOUN
abr-62	485	18	.	.	PUNCT
abr-62	486	1	accounting	accounting	NOUN
abr-62	486	2	horizons	horizon	NOUN
abr-62	486	3	,	,	PUNCT
abr-62	486	4	17	17	NUM
abr-62	486	5	:	:	PUNCT
abr-62	486	6	343	343	NUM
abr-62	486	7	-	-	SYM
abr-62	486	8	355	355	NUM
abr-62	486	9	.	.	PUNCT
abr-62	487	1	klein	klein	PROPN
abr-62	487	2	,	,	PUNCT
abr-62	487	3	a.	a.	PROPN
abr-62	487	4	2002	2002	NUM
abr-62	487	5	.	.	PUNCT
abr-62	488	1	economic	economic	ADJ
abr-62	488	2	determinants	determinant	NOUN
abr-62	488	3	behind	behind	ADP
abr-62	488	4	variations	variation	NOUN
abr-62	488	5	in	in	ADP
abr-62	488	6	audit	audit	NOUN
abr-62	488	7	committee	committee	NOUN
abr-62	488	8	independence	independence	NOUN
abr-62	488	9	.	.	PUNCT
abr-62	489	1	accounting	accounting	NOUN
abr-62	489	2	review	review	PROPN
abr-62	489	3	,	,	PUNCT
abr-62	489	4	77	77	NUM
abr-62	489	5	:	:	PUNCT
abr-62	489	6	435	435	NUM
abr-62	489	7	-	-	SYM
abr-62	489	8	452	452	NUM
abr-62	489	9	.	.	PUNCT
abr-62	490	1	louwers	louwer	NOUN
abr-62	490	2	,	,	PUNCT
abr-62	490	3	t.	t.	PROPN
abr-62	490	4	,	,	PUNCT
abr-62	490	5	messina	messina	PROPN
abr-62	490	6	,	,	PUNCT
abr-62	490	7	f.	f.	PROPN
abr-62	490	8	,	,	PUNCT
abr-62	490	9	&	&	CCONJ
abr-62	490	10	richard	richard	PROPN
abr-62	490	11	,	,	PUNCT
abr-62	490	12	m.	m.	NOUN
abr-62	490	13	1999	1999	NUM
abr-62	490	14	.	.	PUNCT
abr-62	491	1	the	the	DET
abr-62	491	2	auditor	auditor	NOUN
abr-62	491	3	's	's	PART
abr-62	491	4	going	go	VERB
abr-62	491	5	-	-	PUNCT
abr-62	491	6	concern	concern	NOUN
abr-62	491	7	disclosure	disclosure	NOUN
abr-62	491	8	as	as	ADP
abr-62	491	9	a	a	DET
abr-62	491	10	self	self	NOUN
abr-62	491	11	-	-	PUNCT
abr-62	491	12	fulfilling	fulfil	VERB
abr-62	491	13	prophecy	prophecy	NOUN
abr-62	491	14	:	:	PUNCT
abr-62	491	15	a	a	DET
abr-62	491	16	discrete	discrete	ADJ
abr-62	491	17	-	-	PUNCT
abr-62	491	18	time	time	NOUN
abr-62	491	19	survival	survival	NOUN
abr-62	491	20	analysis	analysis	NOUN
abr-62	491	21	.	.	PUNCT
abr-62	492	1	decision	decision	NOUN
abr-62	492	2	sciences	science	NOUN
abr-62	492	3	,	,	PUNCT
abr-62	492	4	30	30	NUM
abr-62	492	5	:	:	PUNCT
abr-62	492	6	805	805	NUM
abr-62	492	7	-	-	SYM
abr-62	492	8	824	824	NUM
abr-62	492	9	.	.	PUNCT
abr-62	493	1	mckeown	mckeown	PROPN
abr-62	493	2	,	,	PUNCT
abr-62	493	3	j.	j.	PROPN
abr-62	493	4	,	,	PUNCT
abr-62	493	5	mutchler	mutchler	NOUN
abr-62	493	6	,	,	PUNCT
abr-62	493	7	j.	j.	PROPN
abr-62	493	8	,	,	PUNCT
abr-62	493	9	&	&	CCONJ
abr-62	493	10	hopwood	hopwood	PROPN
abr-62	493	11	,	,	PUNCT
abr-62	493	12	w.	w.	PROPN
abr-62	493	13	1991	1991	NUM
abr-62	493	14	.	.	PUNCT
abr-62	494	1	towards	towards	ADP
abr-62	494	2	an	an	DET
abr-62	494	3	explanation	explanation	NOUN
abr-62	494	4	of	of	ADP
abr-62	494	5	auditor	auditor	NOUN
abr-62	494	6	failure	failure	NOUN
abr-62	494	7	to	to	PART
abr-62	494	8	qualify	qualify	VERB
abr-62	494	9	the	the	DET
abr-62	494	10	opinions	opinion	NOUN
abr-62	494	11	of	of	ADP
abr-62	494	12	bankrupt	bankrupt	ADJ
abr-62	494	13	companies	company	NOUN
abr-62	494	14	.	.	PUNCT
abr-62	495	1	auditing	audit	VERB
abr-62	495	2	:	:	PUNCT
abr-62	495	3	a	a	DET
abr-62	495	4	journal	journal	NOUN
abr-62	495	5	of	of	ADP
abr-62	495	6	practice	practice	NOUN
abr-62	495	7	and	and	CCONJ
abr-62	495	8	theory	theory	NOUN
abr-62	495	9	,	,	PUNCT
abr-62	495	10	10	10	NUM
abr-62	495	11	:	:	SYM
abr-62	495	12	1	1	NUM
abr-62	495	13	-	-	SYM
abr-62	495	14	13	13	NUM
abr-62	495	15	.	.	PUNCT
abr-62	496	1	mergent	mergent	PROPN
abr-62	496	2	online	online	ADV
abr-62	496	3	.	.	PUNCT
abr-62	497	1	2003	2003	NUM
abr-62	497	2	.	.	PUNCT
abr-62	498	1	company	company	NOUN
abr-62	498	2	industry	industry	NOUN
abr-62	498	3	-	-	PUNCT
abr-62	498	4	textile	textile	NOUN
abr-62	498	5	and	and	CCONJ
abr-62	498	6	apparel	apparel	NOUN
abr-62	498	7	.	.	PUNCT
abr-62	499	1	retrieved	retrieve	VERB
abr-62	499	2	on	on	ADP
abr-62	499	3	october	october	PROPN
abr-62	499	4	10	10	NUM
abr-62	499	5	,	,	PUNCT
abr-62	499	6	2003	2003	NUM
abr-62	499	7	from	from	ADP
abr-62	499	8	http://www.mergentonline.com	http://www.mergentonline.com	PROPN
abr-62	499	9	.	.	PUNCT
abr-62	499	10	mutchler	mutchler	NOUN
abr-62	499	11	,	,	PUNCT
abr-62	499	12	j.	j.	PROPN
abr-62	499	13	,	,	PUNCT
abr-62	499	14	hopwood	hopwood	PROPN
abr-62	499	15	,	,	PUNCT
abr-62	499	16	w.	w.	PROPN
abr-62	499	17	,	,	PUNCT
abr-62	499	18	&	&	CCONJ
abr-62	499	19	mckeown	mckeown	PROPN
abr-62	499	20	,	,	PUNCT
abr-62	499	21	j.	j.	PROPN
abr-62	499	22	1997	1997	NUM
abr-62	499	23	.	.	PUNCT
abr-62	500	1	the	the	DET
abr-62	500	2	influence	influence	NOUN
abr-62	500	3	of	of	ADP
abr-62	500	4	contrary	contrary	ADJ
abr-62	500	5	information	information	NOUN
abr-62	500	6	and	and	CCONJ
abr-62	500	7	mitigating	mitigate	VERB
abr-62	500	8	factors	factor	NOUN
abr-62	500	9	on	on	ADP
abr-62	500	10	audit	audit	NOUN
abr-62	500	11	opinion	opinion	NOUN
abr-62	500	12	decisions	decision	NOUN
abr-62	500	13	on	on	ADP
abr-62	500	14	bankrupt	bankrupt	ADJ
abr-62	500	15	companies	company	NOUN
abr-62	500	16	.	.	PUNCT
abr-62	501	1	journal	journal	NOUN
abr-62	501	2	of	of	ADP
abr-62	501	3	accounting	accounting	NOUN
abr-62	501	4	research	research	NOUN
abr-62	501	5	,	,	PUNCT
abr-62	501	6	35	35	NUM
abr-62	501	7	:	:	SYM
abr-62	501	8	295310	295310	NUM
abr-62	501	9	.	.	PUNCT
abr-62	502	1	morgenson	morgenson	PROPN
abr-62	502	2	,	,	PUNCT
abr-62	502	3	g.	g.	PROPN
abr-62	502	4	2006	2006	NUM
abr-62	502	5	.	.	PUNCT
abr-62	503	1	sticky	sticky	ADJ
abr-62	503	2	scandals	scandal	NOUN
abr-62	503	3	,	,	PUNCT
abr-62	503	4	teflon	teflon	NOUN
abr-62	503	5	directors	director	NOUN
abr-62	503	6	.	.	PUNCT
abr-62	504	1	new	new	PROPN
abr-62	504	2	york	york	PROPN
abr-62	504	3	times	times	PROPN
abr-62	504	4	,	,	PUNCT
abr-62	504	5	january	january	PROPN
abr-62	504	6	29	29	NUM
abr-62	504	7	.	.	PUNCT
abr-62	505	1	nyse	nyse	PROPN
abr-62	505	2	.	.	PUNCT
abr-62	505	3	1999	1999	NUM
abr-62	505	4	.	.	PUNCT
abr-62	506	1	nyse	nyse	PROPN
abr-62	506	2	publications	publication	NOUN
abr-62	506	3	:	:	PUNCT
abr-62	506	4	blue	blue	ADJ
abr-62	506	5	ribbon	ribbon	NOUN
abr-62	506	6	committee	committee	NOUN
abr-62	506	7	on	on	ADP
abr-62	506	8	improving	improve	VERB
abr-62	506	9	the	the	DET
abr-62	506	10	effectiveness	effectiveness	NOUN
abr-62	506	11	of	of	ADP
abr-62	506	12	corporate	corporate	ADJ
abr-62	506	13	audit	audit	NOUN
abr-62	506	14	committees	committee	NOUN
abr-62	506	15	-	-	PUNCT
abr-62	506	16	overview	overview	NOUN
abr-62	506	17	and	and	CCONJ
abr-62	506	18	recommendations	recommendation	NOUN
abr-62	506	19	.	.	PUNCT
abr-62	507	1	retrieved	retrieve	VERB
abr-62	507	2	on	on	ADP
abr-62	507	3	july	july	PROPN
abr-62	507	4	22	22	NUM
abr-62	507	5	,	,	PUNCT
abr-62	507	6	2003	2003	NUM
abr-62	507	7	from	from	ADP
abr-62	507	8	http://www	http://www	PROPN
abr-62	507	9	.	.	PUNCT
abr-62	508	1	nyse.com	nyse.com	X
abr-62	508	2	.	.	PUNCT
abr-62	509	1	nyse	nyse	PROPN
abr-62	509	2	.	.	PUNCT
abr-62	510	1	2002a	2002a	NOUN
abr-62	510	2	.	.	PUNCT
abr-62	511	1	corporate	corporate	ADJ
abr-62	511	2	governance	governance	NOUN
abr-62	511	3	rule	rule	NOUN
abr-62	511	4	proposals	proposal	NOUN
abr-62	511	5	reflecting	reflect	VERB
abr-62	511	6	recommendations	recommendation	NOUN
abr-62	511	7	from	from	ADP
abr-62	511	8	the	the	DET
abr-62	511	9	nyse	nyse	PROPN
abr-62	511	10	corporate	corporate	ADJ
abr-62	511	11	accountability	accountability	NOUN
abr-62	511	12	and	and	CCONJ
abr-62	511	13	listing	list	VERB
abr-62	511	14	standards	standard	NOUN
abr-62	511	15	committee	committee	NOUN
abr-62	511	16	as	as	SCONJ
abr-62	511	17	approved	approve	VERB
abr-62	511	18	by	by	ADP
abr-62	511	19	the	the	DET
abr-62	511	20	nyse	nyse	PROPN
abr-62	511	21	board	board	PROPN
abr-62	511	22	of	of	ADP
abr-62	511	23	directors	director	NOUN
abr-62	511	24	august	august	PROPN
abr-62	511	25	1	1	NUM
abr-62	511	26	,	,	PUNCT
abr-62	511	27	2002	2002	NUM
abr-62	511	28	.	.	PUNCT
abr-62	512	1	retrieved	retrieve	VERB
abr-62	512	2	on	on	ADP
abr-62	512	3	september	september	PROPN
abr-62	512	4	21	21	NUM
abr-62	512	5	,	,	PUNCT
abr-62	512	6	2002	2002	NUM
abr-62	512	7	from	from	ADP
abr-62	512	8	http://www.nyse.com/	http://www.nyse.com/	PROPN
abr-62	512	9	press	press	PROPN
abr-62	512	10	.	.	PUNCT
abr-62	513	1	nyse	nyse	PROPN
abr-62	513	2	.	.	PUNCT
abr-62	513	3	2002b	2002b	PROPN
abr-62	513	4	.	.	PUNCT
abr-62	514	1	nyse	nyse	PROPN
abr-62	514	2	files	files	PROPN
abr-62	514	3	changes	change	NOUN
abr-62	514	4	to	to	ADP
abr-62	514	5	listing	list	VERB
abr-62	514	6	standards	standard	NOUN
abr-62	514	7	with	with	ADP
abr-62	514	8	sec	sec	PROPN
abr-62	514	9	:	:	PUNCT
abr-62	514	10	nyse	nyse	NOUN
abr-62	514	11	-	-	PUNCT
abr-62	514	12	approved	approve	VERB
abr-62	514	13	measures	measure	NOUN
abr-62	514	14	aim	aim	VERB
abr-62	514	15	to	to	PART
abr-62	514	16	strengthen	strengthen	VERB
abr-62	514	17	corporate	corporate	ADJ
abr-62	514	18	accountability	accountability	NOUN
abr-62	514	19	.	.	PUNCT
abr-62	515	1	retrieved	retrieve	VERB
abr-62	515	2	on	on	ADP
abr-62	515	3	september	september	PROPN
abr-62	515	4	21	21	NUM
abr-62	515	5	,	,	PUNCT
abr-62	515	6	2002	2002	NUM
abr-62	515	7	from	from	ADP
abr-62	515	8	http://www.nyse.com/	http://www.nyse.com/	PROPN
abr-62	515	9	press	press	PROPN
abr-62	515	10	.	.	PUNCT
abr-62	516	1	nyse	nyse	PROPN
abr-62	516	2	.	.	PUNCT
abr-62	516	3	2003a	2003a	NOUN
abr-62	516	4	.	.	PUNCT
abr-62	517	1	amendment	amendment	NOUN
abr-62	517	2	no	no	PROPN
abr-62	517	3	.	.	NOUN
abr-62	517	4	1	1	NUM
abr-62	517	5	to	to	ADP
abr-62	517	6	the	the	DET
abr-62	517	7	nyse	nyse	NOUN
abr-62	517	8	's	's	PART
abr-62	517	9	corporate	corporate	ADJ
abr-62	517	10	governance	governance	NOUN
abr-62	517	11	rule	rule	NOUN
abr-62	517	12	proposals	proposal	NOUN
abr-62	517	13	.	.	PUNCT
abr-62	518	1	retrieved	retrieve	VERB
abr-62	518	2	on	on	ADP
abr-62	518	3	june	june	PROPN
abr-62	518	4	1	1	NUM
abr-62	518	5	,	,	PUNCT
abr-62	518	6	2003	2003	NUM
abr-62	518	7	from	from	ADP
abr-62	518	8	http://www.nyse.com	http://www.nyse.com	PROPN
abr-62	518	9	.	.	PUNCT
abr-62	519	1	nyse	nyse	PROPN
abr-62	519	2	.	.	PUNCT
abr-62	520	1	2003b	2003b	PROPN
abr-62	520	2	.	.	PUNCT
abr-62	521	1	final	final	ADJ
abr-62	521	2	nyse	nyse	PROPN
abr-62	521	3	corporate	corporate	ADJ
abr-62	521	4	governance	governance	NOUN
abr-62	521	5	rules	rule	NOUN
abr-62	521	6	.	.	PUNCT
abr-62	522	1	retrieved	retrieve	VERB
abr-62	522	2	on	on	ADP
abr-62	522	3	june	june	PROPN
abr-62	522	4	25	25	NUM
abr-62	522	5	,	,	PUNCT
abr-62	522	6	04	04	NUM
abr-62	522	7	from	from	ADP
abr-62	522	8	http://www.nyse	http://www.nyse	PROPN
abr-62	522	9	.	.	PUNCT
abr-62	523	1	com	com	PROPN
abr-62	523	2	.	.	PUNCT
abr-62	523	3	palmrose	palmrose	ADJ
abr-62	523	4	,	,	PUNCT
abr-62	523	5	z.	z.	PROPN
abr-62	523	6	1997	1997	NUM
abr-62	523	7	.	.	PUNCT
abr-62	524	1	who	who	PRON
abr-62	524	2	got	get	AUX
abr-62	524	3	sued	sue	VERB
abr-62	524	4	?	?	PUNCT
abr-62	525	1	journal	journal	PROPN
abr-62	525	2	of	of	ADP
abr-62	525	3	accountancy	accountancy	NOUN
abr-62	525	4	,	,	PUNCT
abr-62	525	5	183	183	NUM
abr-62	525	6	:	:	SYM
abr-62	525	7	67	67	NUM
abr-62	525	8	-	-	SYM
abr-62	525	9	69	69	NUM
abr-62	525	10	.	.	PUNCT
abr-62	526	1	raghunandan	raghunandan	PROPN
abr-62	526	2	,	,	PUNCT
abr-62	526	3	k.	k.	PROPN
abr-62	526	4	,	,	PUNCT
abr-62	526	5	read	read	VERB
abr-62	526	6	,	,	PUNCT
abr-62	526	7	w.	w.	PROPN
abr-62	526	8	,	,	PUNCT
abr-62	526	9	&	&	CCONJ
abr-62	526	10	rama	rama	PROPN
abr-62	526	11	,	,	PUNCT
abr-62	526	12	d.	d.	PROPN
abr-62	526	13	2001	2001	NUM
abr-62	526	14	.	.	PUNCT
abr-62	527	1	audit	audit	NOUN
abr-62	527	2	committee	committee	NOUN
abr-62	527	3	composition	composition	NOUN
abr-62	527	4	,	,	PUNCT
abr-62	527	5	“	"	PUNCT
abr-62	527	6	gray	gray	ADJ
abr-62	527	7	directors	director	NOUN
abr-62	527	8	,	,	PUNCT
abr-62	527	9	”	"	PUNCT
abr-62	527	10	and	and	CCONJ
abr-62	527	11	interaction	interaction	NOUN
abr-62	527	12	with	with	ADP
abr-62	527	13	internal	internal	ADJ
abr-62	527	14	auditing	auditing	NOUN
abr-62	527	15	.	.	PUNCT
abr-62	528	1	accounting	accounting	NOUN
abr-62	528	2	horizons	horizon	NOUN
abr-62	528	3	,	,	PUNCT
abr-62	528	4	15	15	NUM
abr-62	528	5	:	:	SYM
abr-62	528	6	105	105	NUM
abr-62	528	7	-	-	SYM
abr-62	528	8	118	118	NUM
abr-62	528	9	.	.	PUNCT
abr-62	529	1	cardwell	cardwell	PROPN
abr-62	529	2	,	,	PUNCT
abr-62	529	3	sennetti	sennetti	NOUN
abr-62	529	4	,	,	PUNCT
abr-62	529	5	and	and	CCONJ
abr-62	529	6	poulson	poulson	NOUN
abr-62	529	7	advances	advance	VERB
abr-62	529	8	in	in	ADP
abr-62	529	9	business	business	NOUN
abr-62	529	10	research	research	NOUN
abr-62	529	11	2011	2011	NUM
abr-62	529	12	,	,	PUNCT
abr-62	529	13	vol	vol	NOUN
abr-62	529	14	.	.	PROPN
abr-62	529	15	2	2	NUM
abr-62	529	16	,	,	PUNCT
abr-62	529	17	no	no	INTJ
abr-62	529	18	.	.	NOUN
abr-62	529	19	1	1	NUM
abr-62	529	20	,	,	PUNCT
abr-62	529	21	179	179	NUM
abr-62	529	22	-	-	SYM
abr-62	529	23	193	193	NUM
abr-62	529	24	193	193	NUM
abr-62	529	25	robertson	robertson	PROPN
abr-62	529	26	,	,	PUNCT
abr-62	529	27	j.	j.	PROPN
abr-62	529	28	,	,	PUNCT
abr-62	529	29	&	&	CCONJ
abr-62	529	30	louwers	louwer	NOUN
abr-62	529	31	,	,	PUNCT
abr-62	529	32	t.	t.	PROPN
abr-62	529	33	2002	2002	NUM
abr-62	529	34	.	.	PUNCT
abr-62	530	1	auditing	auditing	NOUN
abr-62	530	2	and	and	CCONJ
abr-62	530	3	assurance	assurance	NOUN
abr-62	530	4	services	service	NOUN
abr-62	530	5	.	.	PUNCT
abr-62	531	1	new	new	PROPN
abr-62	531	2	york	york	PROPN
abr-62	531	3	:	:	PUNCT
abr-62	531	4	mcgraw	mcgraw	PROPN
abr-62	531	5	-	-	PUNCT
abr-62	531	6	hill	hill	NOUN
abr-62	531	7	companies	company	NOUN
abr-62	531	8	,	,	PUNCT
abr-62	531	9	inc	inc	PROPN
abr-62	531	10	.	.	PROPN
abr-62	531	11	sec	sec	PROPN
abr-62	531	12	.	.	PROPN
abr-62	531	13	1999	1999	NUM
abr-62	531	14	.	.	PUNCT
abr-62	532	1	nyse	nyse	PROPN
abr-62	532	2	rulemaking	rulemaking	PROPN
abr-62	532	3	:	:	PUNCT
abr-62	532	4	order	order	NOUN
abr-62	532	5	approving	approve	VERB
abr-62	532	6	proposed	propose	VERB
abr-62	532	7	rule	rule	NOUN
abr-62	532	8	change	change	NOUN
abr-62	532	9	amending	amend	VERB
abr-62	532	10	the	the	DET
abr-62	532	11	"	"	PUNCT
abr-62	532	12	audit	audit	NOUN
abr-62	532	13	committee	committee	NOUN
abr-62	532	14	requirements	requirement	NOUN
abr-62	532	15	and	and	CCONJ
abr-62	532	16	notice	notice	NOUN
abr-62	532	17	of	of	ADP
abr-62	532	18	filing	filing	NOUN
abr-62	532	19	and	and	CCONJ
abr-62	532	20	order	order	NOUN
abr-62	532	21	granting	grant	VERB
abr-62	532	22	accelerated	accelerate	VERB
abr-62	532	23	approval	approval	NOUN
abr-62	532	24	of	of	ADP
abr-62	532	25	amendments	amendment	NOUN
abr-62	532	26	no	no	INTJ
abr-62	532	27	.	.	NOUN
abr-62	532	28	1	1	NUM
abr-62	532	29	and	and	CCONJ
abr-62	532	30	no	no	INTJ
abr-62	532	31	.	.	NOUN
abr-62	532	32	2	2	NUM
abr-62	532	33	thereto	thereto	VERB
abr-62	532	34	.	.	PUNCT
abr-62	533	1	retrieved	retrieve	VERB
abr-62	533	2	on	on	ADP
abr-62	533	3	september	september	PROPN
abr-62	533	4	15	15	NUM
abr-62	533	5	,	,	PUNCT
abr-62	533	6	2002	2002	NUM
abr-62	533	7	from	from	ADP
abr-62	533	8	http://www	http://www	PROPN
abr-62	533	9	.	.	PUNCT
abr-62	533	10	sec.gov/rules/sro/ny9939o.htm	sec.gov/rules/sro/ny9939o.htm	PROPN
abr-62	533	11	.	.	PUNCT
abr-62	534	1	sec	sec	PROPN
abr-62	534	2	.	.	PROPN
abr-62	534	3	2003a	2003a	NUM
abr-62	534	4	.	.	PUNCT
abr-62	535	1	final	final	ADJ
abr-62	535	2	rule	rule	NOUN
abr-62	535	3	:	:	PUNCT
abr-62	535	4	standards	standard	NOUN
abr-62	535	5	relating	relate	VERB
abr-62	535	6	to	to	ADP
abr-62	535	7	listed	list	VERB
abr-62	535	8	company	company	NOUN
abr-62	535	9	audit	audit	NOUN
abr-62	535	10	committees	committee	NOUN
abr-62	535	11	:	:	PUNCT
abr-62	535	12	rel	rel	NOUN
abr-62	535	13	.	.	PUNCT
abr-62	536	1	no	no	INTJ
abr-62	536	2	.	.	NOUN
abr-62	537	1	33	33	NUM
abr-62	537	2	-	-	SYM
abr-62	537	3	8220	8220	NUM
abr-62	537	4	.	.	PUNCT
abr-62	538	1	retrieved	retrieve	VERB
abr-62	538	2	on	on	ADP
abr-62	538	3	june	june	PROPN
abr-62	538	4	19	19	NUM
abr-62	538	5	,	,	PUNCT
abr-62	538	6	2003	2003	NUM
abr-62	538	7	from	from	ADP
abr-62	538	8	http://www.sec.gov/rules/.	http://www.sec.gov/rules/.	PROPN
abr-62	538	9	sec	sec	PROPN
abr-62	538	10	.	.	PROPN
abr-62	538	11	2003b	2003b	PROPN
abr-62	538	12	.	.	PUNCT
abr-62	539	1	nasd	nasd	PROPN
abr-62	539	2	and	and	CCONJ
abr-62	539	3	nyse	nyse	PROPN
abr-62	539	4	rulemaking	rulemaking	PROPN
abr-62	539	5	:	:	PUNCT
abr-62	539	6	relating	relate	VERB
abr-62	539	7	to	to	ADP
abr-62	539	8	corporate	corporate	ADJ
abr-62	539	9	governance	governance	NOUN
abr-62	539	10	:	:	PUNCT
abr-62	540	1	rel	rel	NOUN
abr-62	540	2	.	.	PUNCT
abr-62	541	1	no	no	INTJ
abr-62	541	2	.	.	NOUN
abr-62	542	1	34	34	NUM
abr-62	542	2	-	-	SYM
abr-62	542	3	48745	48745	NUM
abr-62	542	4	.	.	PUNCT
abr-62	543	1	retrieved	retrieve	VERB
abr-62	543	2	on	on	ADP
abr-62	543	3	september	september	PROPN
abr-62	543	4	15	15	NUM
abr-62	543	5	,	,	PUNCT
abr-62	543	6	2004	2004	NUM
abr-62	543	7	from	from	ADP
abr-62	543	8	http://www.sec.gov/rules/sro/34-48745.htm	http://www.sec.gov/rules/sro/34-48745.htm	PROPN
abr-62	543	9	.	.	PUNCT
abr-62	544	1	shleifer	shleifer	PROPN
abr-62	544	2	,	,	PUNCT
abr-62	544	3	a.	a.	PROPN
abr-62	544	4	,	,	PUNCT
abr-62	544	5	&	&	CCONJ
abr-62	544	6	vishny	vishny	PROPN
abr-62	544	7	,	,	PUNCT
abr-62	544	8	r.	r.	PROPN
abr-62	544	9	1997	1997	NUM
abr-62	544	10	.	.	PUNCT
abr-62	545	1	a	a	DET
abr-62	545	2	survey	survey	NOUN
abr-62	545	3	of	of	ADP
abr-62	545	4	corporate	corporate	ADJ
abr-62	545	5	governance	governance	NOUN
abr-62	545	6	.	.	PUNCT
abr-62	546	1	journal	journal	NOUN
abr-62	546	2	of	of	ADP
abr-62	546	3	finance	finance	NOUN
abr-62	546	4	,	,	PUNCT
abr-62	546	5	52	52	NUM
abr-62	546	6	:	:	SYM
abr-62	546	7	737	737	NUM
abr-62	546	8	-	-	SYM
abr-62	546	9	783	783	NUM
abr-62	546	10	.	.	PUNCT
abr-62	547	1	sirois	sirois	PROPN
abr-62	547	2	,	,	PUNCT
abr-62	547	3	c.	c.	PROPN
abr-62	547	4	2002	2002	NUM
abr-62	547	5	.	.	PUNCT
abr-62	548	1	industry	industry	NOUN
abr-62	548	2	report	report	NOUN
abr-62	548	3	:	:	PUNCT
abr-62	548	4	textile	textile	NOUN
abr-62	548	5	industry	industry	NOUN
abr-62	548	6	.	.	PUNCT
abr-62	549	1	the	the	DET
abr-62	549	2	value	value	NOUN
abr-62	549	3	line	line	NOUN
abr-62	549	4	investment	investment	NOUN
abr-62	549	5	survey	survey	NOUN
abr-62	549	6	:	:	PUNCT
abr-62	549	7	ratings	rating	NOUN
abr-62	549	8	&	&	CCONJ
abr-62	549	9	reports	report	NOUN
abr-62	549	10	,	,	PUNCT
abr-62	549	11	57	57	NUM
abr-62	549	12	:	:	SYM
abr-62	549	13	1666	1666	NUM
abr-62	549	14	.	.	PUNCT
abr-62	550	1	turner	turner	PROPN
abr-62	550	2	,	,	PUNCT
abr-62	550	3	e.	e.	PROPN
abr-62	550	4	1999	1999	NUM
abr-62	550	5	.	.	PUNCT
abr-62	551	1	keeping	keep	VERB
abr-62	551	2	audit	audit	NOUN
abr-62	551	3	committees	committee	NOUN
abr-62	551	4	effective	effective	ADJ
abr-62	551	5	.	.	PUNCT
abr-62	552	1	ca	can	AUX
abr-62	552	2	magazine	magazine	NOUN
abr-62	552	3	,	,	PUNCT
abr-62	552	4	132	132	NUM
abr-62	552	5	:	:	SYM
abr-62	552	6	40	40	NUM
abr-62	552	7	-	-	SYM
abr-62	552	8	42	42	NUM
abr-62	552	9	.	.	PUNCT
abr-62	553	1	wild	wild	PROPN
abr-62	553	2	,	,	PUNCT
abr-62	553	3	r.	r.	PROPN
abr-62	553	4	,	,	PUNCT
abr-62	553	5	&	&	CCONJ
abr-62	553	6	anderson	anderson	PROPN
abr-62	553	7	,	,	PUNCT
abr-62	553	8	j.	j.	PROPN
abr-62	553	9	2010	2010	NUM
abr-62	553	10	.	.	PUNCT
abr-62	554	1	september	september	PROPN
abr-62	554	2	17	17	NUM
abr-62	554	3	.	.	PUNCT
abr-62	555	1	sec	sec	PROPN
abr-62	555	2	publishes	publish	VERB
abr-62	555	3	final	final	ADJ
abr-62	555	4	rule	rule	NOUN
abr-62	555	5	for	for	ADP
abr-62	555	6	dodd	dodd	PROPN
abr-62	555	7	-	-	PUNCT
abr-62	555	8	frank	frank	ADJ
abr-62	555	9	permanent	permanent	ADJ
abr-62	555	10	exemption	exemption	NOUN
abr-62	555	11	of	of	ADP
abr-62	555	12	non	non	ADJ
abr-62	555	13	-	-	ADJ
abr-62	555	14	accelerated	accelerated	ADJ
abr-62	555	15	filers	filer	NOUN
abr-62	555	16	from	from	ADP
abr-62	555	17	sox	sox	PROPN
abr-62	555	18	4049b	4049b	NUM
abr-62	555	19	)	)	PUNCT
abr-62	555	20	auditor	auditor	NOUN
abr-62	555	21	attestation	attestation	NOUN
abr-62	555	22	reports	report	NOUN
abr-62	555	23	,	,	PUNCT
abr-62	555	24	corporate	corporate	ADJ
abr-62	555	25	&	&	CCONJ
abr-62	555	26	financial	financial	ADJ
abr-62	555	27	weekly	weekly	ADJ
abr-62	555	28	digest	digest	NOUN
abr-62	555	29	:	:	PUNCT
abr-62	555	30	corporate	corporate	ADJ
abr-62	555	31	finance	finance	NOUN
abr-62	555	32	lawyers	lawyer	NOUN
abr-62	555	33	&	&	CCONJ
abr-62	555	34	attorneys	attorney	NOUN
abr-62	555	35	for	for	ADP
abr-62	555	36	legal	legal	ADJ
abr-62	555	37	developments	development	NOUN
abr-62	555	38	in	in	ADP
abr-62	555	39	business	business	NOUN
abr-62	555	40	&	&	CCONJ
abr-62	555	41	financial	financial	ADJ
abr-62	555	42	services	service	NOUN
abr-62	555	43	.	.	PUNCT
abr-62	556	1	retrieved	retrieve	VERB
abr-62	556	2	september	september	PROPN
abr-62	556	3	29	29	NUM
abr-62	556	4	,	,	PUNCT
abr-62	556	5	2011	2011	NUM
abr-62	556	6	,	,	PUNCT
abr-62	556	7	from	from	ADP
abr-62	556	8	http://www.corporatefinancial	http://www.corporatefinancial	ADJ
abr-62	556	9	weeklydigest.com/2010/09/articles/seccorporate-1/secpublishes-final-rule-for-doddfrank-permanentexemption-of-nonaccelerated-filers-from-sox-404b-auditor-attestation-reports/.	weeklydigest.com/2010/09/articles/seccorporate-1/secpublishes-final-rule-for-doddfrank-permanentexemption-of-nonaccelerated-filers-from-sox-404b-auditor-attestation-reports/.	NOUN
abr-62	556	10	vafeas	vafea	NOUN
abr-62	556	11	,	,	PUNCT
abr-62	556	12	n.	n.	PROPN
abr-62	556	13	2001	2001	NUM
abr-62	556	14	.	.	PUNCT
abr-62	557	1	research	research	NOUN
abr-62	557	2	notes	note	NOUN
abr-62	557	3	on	on	ADP
abr-62	557	4	audit	audit	NOUN
abr-62	557	5	committee	committee	NOUN
abr-62	557	6	appointments	appointment	NOUN
abr-62	557	7	.	.	PUNCT
abr-62	558	1	auditing	auditing	NOUN
abr-62	558	2	:	:	PUNCT
abr-62	558	3	a	a	DET
abr-62	558	4	journal	journal	NOUN
abr-62	558	5	of	of	ADP
abr-62	558	6	theory	theory	NOUN
abr-62	558	7	&	&	CCONJ
abr-62	558	8	practice	practice	NOUN
abr-62	558	9	,	,	PUNCT
abr-62	558	10	20	20	NUM
abr-62	558	11	:	:	SYM
abr-62	558	12	197	197	NUM
abr-62	558	13	-	-	SYM
abr-62	558	14	207	207	NUM
abr-62	558	15	.	.	PUNCT
abr-62	559	1	vicknair	vicknair	NOUN
abr-62	559	2	,	,	PUNCT
abr-62	559	3	d.	d.	PROPN
abr-62	559	4	,	,	PUNCT
abr-62	559	5	hickman	hickman	PROPN
abr-62	559	6	,	,	PUNCT
abr-62	559	7	k.	k.	PROPN
abr-62	559	8	,	,	PUNCT
abr-62	559	9	&	&	CCONJ
abr-62	559	10	carnes	carnes	PROPN
abr-62	559	11	,	,	PUNCT
abr-62	559	12	k.	k.	PROPN
abr-62	559	13	1993	1993	NUM
abr-62	559	14	.	.	PUNCT
abr-62	560	1	a	a	DET
abr-62	560	2	note	note	NOUN
abr-62	560	3	on	on	ADP
abr-62	560	4	audit	audit	NOUN
abr-62	560	5	committee	committee	NOUN
abr-62	560	6	independence	independence	NOUN
abr-62	560	7	:	:	PUNCT
abr-62	560	8	evidence	evidence	NOUN
abr-62	560	9	from	from	ADP
abr-62	560	10	the	the	DET
abr-62	560	11	nyse	nyse	PROPN
abr-62	560	12	on	on	ADP
abr-62	560	13	"	"	PUNCT
abr-62	560	14	grey	grey	ADJ
abr-62	560	15	"	"	PUNCT
abr-62	560	16	area	area	NOUN
abr-62	560	17	directors	director	NOUN
abr-62	560	18	.	.	PUNCT
abr-62	561	1	accounting	accounting	NOUN
abr-62	561	2	horizons	horizon	NOUN
abr-62	561	3	,	,	PUNCT
abr-62	561	4	7	7	NUM
abr-62	561	5	:	:	SYM
abr-62	561	6	53	53	NUM
abr-62	561	7	-	-	SYM
abr-62	561	8	57	57	NUM
abr-62	561	9	.	.	PUNCT
abr-62	562	1	paula	paula	PROPN
abr-62	562	2	weller	weller	PROPN
abr-62	562	3	is	be	AUX
abr-62	562	4	a	a	DET
abr-62	562	5	lecturer	lecturer	NOUN
abr-62	562	6	of	of	ADP
abr-62	562	7	accounting	account	VERB
abr-62	562	8	at	at	ADP
abr-62	562	9	elon	elon	PROPN
abr-62	562	10	university	university	PROPN
abr-62	562	11	.	.	PUNCT
abr-62	563	1	she	she	PRON
abr-62	563	2	received	receive	VERB
abr-62	563	3	her	her	PRON
abr-62	563	4	dba	dba	NOUN
abr-62	563	5	in	in	ADP
abr-62	563	6	accounting	account	VERB
abr-62	563	7	from	from	ADP
abr-62	563	8	nova	nova	PROPN
abr-62	563	9	southeastern	southeastern	PROPN
abr-62	563	10	university	university	PROPN
abr-62	563	11	.	.	PUNCT
abr-62	564	1	her	her	PRON
abr-62	564	2	current	current	ADJ
abr-62	564	3	research	research	NOUN
abr-62	564	4	interests	interest	NOUN
abr-62	564	5	include	include	VERB
abr-62	564	6	design	design	NOUN
abr-62	564	7	and	and	CCONJ
abr-62	564	8	implementation	implementation	NOUN
abr-62	564	9	of	of	ADP
abr-62	564	10	assessment	assessment	NOUN
abr-62	564	11	for	for	ADP
abr-62	564	12	accounting	accounting	NOUN
abr-62	564	13	programs	program	NOUN
abr-62	564	14	and	and	CCONJ
abr-62	564	15	evaluation	evaluation	NOUN
abr-62	564	16	and	and	CCONJ
abr-62	564	17	improvement	improvement	NOUN
abr-62	564	18	of	of	ADP
abr-62	564	19	accounting	accounting	NOUN
abr-62	564	20	students	student	NOUN
abr-62	564	21	’	'	PUNCT
abr-62	564	22	writingskills	writingskill	NOUN
abr-62	564	23	.	.	PUNCT
abr-62	565	1	she	she	PRON
abr-62	565	2	has	have	AUX
abr-62	565	3	published	publish	VERB
abr-62	565	4	in	in	ADP
abr-62	565	5	national	national	ADJ
abr-62	565	6	public	public	ADJ
abr-62	565	7	accounting	accounting	NOUN
abr-62	565	8	and	and	CCONJ
abr-62	565	9	international	international	ADJ
abr-62	565	10	business	business	NOUN
abr-62	565	11	and	and	CCONJ
abr-62	565	12	economic	economic	ADJ
abr-62	565	13	research	research	NOUN
abr-62	565	14	journal	journal	NOUN
abr-62	565	15	.	.	PUNCT
abr-62	566	1	john	john	PROPN
abr-62	566	2	sennetti	sennetti	PROPN
abr-62	566	3	is	be	AUX
abr-62	566	4	a	a	DET
abr-62	566	5	professor	professor	NOUN
abr-62	566	6	of	of	ADP
abr-62	566	7	statistics	statistic	NOUN
abr-62	566	8	and	and	CCONJ
abr-62	566	9	accounting	account	VERB
abr-62	566	10	at	at	ADP
abr-62	566	11	nova	nova	PROPN
abr-62	566	12	southeastern	southeastern	PROPN
abr-62	566	13	university	university	PROPN
abr-62	566	14	.	.	PUNCT
abr-62	567	1	he	he	PRON
abr-62	567	2	received	receive	VERB
abr-62	567	3	his	his	PRON
abr-62	567	4	ph.d	ph.d	NOUN
abr-62	567	5	.	.	PUNCT
abr-62	568	1	in	in	ADP
abr-62	568	2	mathematical	mathematical	ADJ
abr-62	568	3	statistics	statistic	NOUN
abr-62	568	4	from	from	ADP
abr-62	568	5	virginia	virginia	PROPN
abr-62	568	6	tech	tech	NOUN
abr-62	568	7	.	.	PUNCT
abr-62	569	1	he	he	PRON
abr-62	569	2	has	have	AUX
abr-62	569	3	published	publish	VERB
abr-62	569	4	in	in	ADP
abr-62	569	5	communications	communication	NOUN
abr-62	569	6	in	in	ADP
abr-62	569	7	statistics	statistic	NOUN
abr-62	569	8	,	,	PUNCT
abr-62	569	9	journal	journal	NOUN
abr-62	569	10	of	of	ADP
abr-62	569	11	finance	finance	NOUN
abr-62	569	12	,	,	PUNCT
abr-62	569	13	journal	journal	NOUN
abr-62	569	14	of	of	ADP
abr-62	569	15	accounting	accounting	NOUN
abr-62	569	16	education	education	NOUN
abr-62	569	17	,	,	PUNCT
abr-62	569	18	journal	journal	NOUN
abr-62	569	19	of	of	ADP
abr-62	569	20	business	business	NOUN
abr-62	569	21	ethics	ethic	NOUN
abr-62	569	22	,	,	PUNCT
abr-62	569	23	advances	advance	NOUN
abr-62	569	24	in	in	ADP
abr-62	569	25	accounting	account	VERB
abr-62	569	26	behavioral	behavioral	ADJ
abr-62	569	27	research	research	NOUN
abr-62	569	28	,	,	PUNCT
abr-62	569	29	and	and	CCONJ
abr-62	569	30	others	other	NOUN
abr-62	569	31	.	.	PUNCT
abr-62	570	1	linda	linda	PROPN
abr-62	570	2	poulson	poulson	PROPN
abr-62	570	3	is	be	AUX
abr-62	570	4	an	an	DET
abr-62	570	5	associate	associate	ADJ
abr-62	570	6	professor	professor	NOUN
abr-62	570	7	of	of	ADP
abr-62	570	8	accounting	accounting	NOUN
abr-62	570	9	at	at	ADP
abr-62	570	10	elon	elon	PROPN
abr-62	570	11	university	university	PROPN
abr-62	570	12	.	.	PUNCT
abr-62	571	1	she	she	PRON
abr-62	571	2	received	receive	VERB
abr-62	571	3	her	her	PRON
abr-62	571	4	ph.d	ph.d	NOUN
abr-62	571	5	.	.	PUNCT
abr-62	572	1	in	in	ADP
abr-62	572	2	accounting	account	VERB
abr-62	572	3	from	from	ADP
abr-62	572	4	saint	saint	PROPN
abr-62	572	5	louis	louis	PROPN
abr-62	572	6	university	university	PROPN
abr-62	572	7	.	.	PUNCT
abr-62	573	1	her	her	PRON
abr-62	573	2	current	current	ADJ
abr-62	573	3	research	research	NOUN
abr-62	573	4	interests	interest	NOUN
abr-62	573	5	include	include	VERB
abr-62	573	6	financial	financial	ADJ
abr-62	573	7	accounting	accounting	NOUN
abr-62	573	8	and	and	CCONJ
abr-62	573	9	personal	personal	ADJ
abr-62	573	10	finance	finance	NOUN
abr-62	573	11	.	.	PUNCT
abr-62	574	1	she	she	PRON
abr-62	574	2	has	have	AUX
abr-62	574	3	published	publish	VERB
abr-62	574	4	in	in	ADP
abr-62	574	5	journal	journal	NOUN
abr-62	574	6	of	of	ADP
abr-62	574	7	academy	academy	PROPN
abr-62	574	8	of	of	ADP
abr-62	574	9	business	business	NOUN
abr-62	574	10	education	education	NOUN
abr-62	574	11	and	and	CCONJ
abr-62	574	12	cpa	cpa	PROPN
abr-62	574	13	journal	journal	NOUN
abr-62	574	14	.	.	PUNCT