id	sid	eid	entity	type
ajm-1763	1	1	ajm	ORG
ajm-1763	1	2	17(1	CARDINAL
ajm-1763	1	3	34	CARDINAL
ajm-1763	1	4	american journal of management vol	ORG
ajm-1763	2	1	17(1) 2017	CARDINAL
ajm-1763	2	2	peter l.	PERSON
ajm-1763	2	3	the department of accounting & finance	ORG
ajm-1763	2	4	school of business montclair state university	ORG
ajm-1763	2	5	one	CARDINAL
ajm-1763	2	6	avenue montclair	GPE
ajm-1763	2	7	nj 07042	ORG
ajm-1763	2	8	973	CARDINAL
ajm-1763	2	9	655-3514	CARDINAL
ajm-1763	2	10	james a.	PERSON
ajm-1763	3	1	the department of accounting & finance	ORG
ajm-1763	3	2	school of business montclair state university	ORG
ajm-1763	3	3	one	CARDINAL
ajm-1763	3	4	avenue montclair	GPE
ajm-1763	3	5	nj 07042	ORG
ajm-1763	3	6	973	CARDINAL
ajm-1763	3	7	joseph nicholson	PERSON
ajm-1763	3	8	the department of accounting & finance	ORG
ajm-1763	3	9	school of business montclair state university	ORG
ajm-1763	3	10	one	CARDINAL
ajm-1763	3	11	avenue montclair	GPE
ajm-1763	3	12	973)-655-7514	CARDINAL
ajm-1763	3	13	141	CARDINAL
ajm-1763	3	14	141r	CARDINAL
ajm-1763	3	15	asc 805	LAW
ajm-1763	4	1	141r	CARDINAL
ajm-1763	4	2	2.5	CARDINAL
ajm-1763	5	1	audit committee involvement	ORG
ajm-1763	6	1	3.2	CARDINAL
ajm-1763	7	1	47%	PERCENT
ajm-1763	8	1	american journal of management	ORG
ajm-1763	9	1	17(1) 2017	CARDINAL
ajm-1763	9	2	35	CARDINAL
ajm-1763	9	3	the past fifty years	DATE
ajm-1763	11	1	142/asc 350	MONEY
ajm-1763	11	2	fasb	ORG
ajm-1763	11	3	june 2001	DATE
ajm-1763	12	1	17	CARDINAL
ajm-1763	13	1	fiscal years	DATE
ajm-1763	13	2	december 15, 2001	DATE
ajm-1763	14	1	142/asc 350	MONEY
ajm-1763	14	2	141	CARDINAL
ajm-1763	14	3	805	CARDINAL
ajm-1763	14	4	june 2001	DATE
ajm-1763	15	1	asc 805	LAW
ajm-1763	16	1	two	CARDINAL
ajm-1763	16	2	fasb	ORG
ajm-1763	16	3	141(r)/asc 805	CARDINAL
ajm-1763	16	4	december 2007	DATE
ajm-1763	18	1	141(r)/asc 805	CARDINAL
ajm-1763	18	2	142/asc 350	MONEY
ajm-1763	19	1	the beginning of the first annual	DATE
ajm-1763	19	2	december 15, 2008	DATE
ajm-1763	20	1	142	CARDINAL
ajm-1763	21	1	watts	LOC
ajm-1763	21	2	2012	DATE
ajm-1763	22	1	2011	DATE
ajm-1763	22	2	li et al	PERSON
ajm-1763	23	1	2011	DATE
ajm-1763	23	2	142	CARDINAL
ajm-1763	24	1	watts	LOC
ajm-1763	24	2	2012	DATE
ajm-1763	25	1	2011	DATE
ajm-1763	25	2	li et al	PERSON
ajm-1763	26	1	2011	DATE
ajm-1763	27	1	first	ORDINAL
ajm-1763	27	2	141	CARDINAL
ajm-1763	27	3	141(r)/asc 805	CARDINAL
ajm-1763	27	4	142/asc 350	MONEY
ajm-1763	29	1	141	CARDINAL
ajm-1763	29	2	141(r)/asc 805	CARDINAL
ajm-1763	32	1	142	CARDINAL
ajm-1763	32	2	two	CARDINAL
ajm-1763	32	3	141r	CARDINAL
ajm-1763	32	4	141r	CARDINAL
ajm-1763	33	1	141r	CARDINAL
ajm-1763	36	1	first	ORDINAL
ajm-1763	36	2	2010	DATE
ajm-1763	37	1	second	ORDINAL
ajm-1763	37	2	christensen et al.	PERSON
ajm-1763	37	3	2012	DATE
ajm-1763	39	1	bell	ORG
ajm-1763	39	2	griffin	PERSON
ajm-1763	39	3	2012	DATE
ajm-1763	39	4	2010	DATE
ajm-1763	40	1	section vi	PERSON
ajm-1763	41	1	36	CARDINAL
ajm-1763	41	2	american journal of management	ORG
ajm-1763	42	1	17(1) 2017	CARDINAL
ajm-1763	42	2	2003	DATE
ajm-1763	42	3	142	CARDINAL
ajm-1763	44	1	142	CARDINAL
ajm-1763	44	2	fasb	ORG
ajm-1763	44	3	142	CARDINAL
ajm-1763	45	1	hayn	ORG
ajm-1763	45	2	hughes	ORG
ajm-1763	45	3	2006	DATE
ajm-1763	47	1	hayn	ORG
ajm-1763	47	2	hughes	ORG
ajm-1763	47	3	2006	DATE
ajm-1763	49	1	hughes	ORG
ajm-1763	49	2	2006	DATE
ajm-1763	53	1	majid	PERSON
ajm-1763	53	2	lode	GPE
ajm-1763	53	3	2015	CARDINAL
ajm-1763	54	1	majid	PRODUCT
ajm-1763	54	2	lode	GPE
ajm-1763	54	3	2015	DATE
ajm-1763	56	1	beatty	PERSON
ajm-1763	56	2	weber	PERSON
ajm-1763	56	3	2006	DATE
ajm-1763	56	4	the initial adoption year	DATE
ajm-1763	56	5	142	CARDINAL
ajm-1763	60	1	2011	DATE
ajm-1763	60	2	142	CARDINAL
ajm-1763	61	1	beatty	PERSON
ajm-1763	61	2	weber	PERSON
ajm-1763	61	3	2006	DATE
ajm-1763	62	1	bens et al.	PERSON
ajm-1763	65	1	lee	PERSON
ajm-1763	65	2	2011	DATE
ajm-1763	65	3	142	CARDINAL
ajm-1763	66	1	142	CARDINAL
ajm-1763	67	1	lee	PERSON
ajm-1763	67	2	fasb	ORG
ajm-1763	68	1	andrews	PERSON
ajm-1763	68	2	2009	DATE
ajm-1763	68	3	nguyen	PERSON
ajm-1763	68	4	2013	DATE
ajm-1763	69	1	american journal of management	ORG
ajm-1763	70	1	17(1) 2017	CARDINAL
ajm-1763	70	2	141	CARDINAL
ajm-1763	71	1	141	CARDINAL
ajm-1763	72	1	chtourou	PERSON
ajm-1763	72	2	bedard	PERSON
ajm-1763	72	3	2001	DATE
ajm-1763	75	1	ramanna	ORG
ajm-1763	75	2	watts	LOC
ajm-1763	75	3	2012	DATE
ajm-1763	75	4	142	CARDINAL
ajm-1763	77	1	december 15, 2001	DATE
ajm-1763	80	1	142 impairment	QUANTITY
ajm-1763	83	1	gu	PERSON
ajm-1763	84	1	1	CARDINAL
ajm-1763	84	2	2	CARDINAL
ajm-1763	84	3	3	CARDINAL
ajm-1763	86	1	li et al	PERSON
ajm-1763	86	2	2011	DATE
ajm-1763	91	1	erickson	ORG
ajm-1763	91	2	2012	DATE
ajm-1763	94	1	38	CARDINAL
ajm-1763	94	2	american journal of management vol	ORG
ajm-1763	95	1	17(1) 2017	CARDINAL
ajm-1763	96	1	watts	LOC
ajm-1763	96	2	2012	DATE
ajm-1763	97	1	watts	LOC
ajm-1763	97	2	2012	DATE
ajm-1763	97	3	one	CARDINAL
ajm-1763	97	4	first	ORDINAL
ajm-1763	98	1	erickson	ORG
ajm-1763	98	2	2012	DATE
ajm-1763	99	1	283	CARDINAL
ajm-1763	99	2	sec	ORG
ajm-1763	99	3	between 1985 and 2003	DATE
ajm-1763	101	1	davidson	GPE
ajm-1763	101	2	2014	DATE
ajm-1763	101	3	4	CARDINAL
ajm-1763	102	1	4	CARDINAL
ajm-1763	103	1	h6	ORG
ajm-1763	103	2	4	CARDINAL
ajm-1763	104	1	141r	CARDINAL
ajm-1763	104	2	4	CARDINAL
ajm-1763	105	1	six	CARDINAL
ajm-1763	107	1	lobo	PERSON
ajm-1763	107	2	zhao	PERSON
ajm-1763	107	3	2013	DATE
ajm-1763	107	4	the period of december 31, 1995	DATE
ajm-1763	107	5	june 30, 2014	DATE
ajm-1763	108	1	434	CARDINAL
ajm-1763	112	1	gu	PERSON
ajm-1763	112	2	lev 2008	DATE
ajm-1763	112	3	ramanna	ORG
ajm-1763	112	4	watts	LOC
ajm-1763	112	5	2012	DATE
ajm-1763	112	6	lobo	PERSON
ajm-1763	112	7	zhao	PERSON
ajm-1763	112	8	2013	DATE
ajm-1763	113	1	1	CARDINAL
ajm-1763	113	2	0	CARDINAL
ajm-1763	115	1	dollarmarketcap	PERSON
ajm-1763	116	1	141	CARDINAL
ajm-1763	116	2	1	CARDINAL
ajm-1763	116	3	june 30, 2001	DATE
ajm-1763	116	4	0	CARDINAL
ajm-1763	117	1	1	CARDINAL
ajm-1763	117	2	december 15, 2008	DATE
ajm-1763	117	3	0	CARDINAL
ajm-1763	118	1	x4	PERSON
ajm-1763	118	2	bacinv	PERSON
ajm-1763	118	3	1	CARDINAL
ajm-1763	118	4	0	CARDINAL
ajm-1763	119	1	1	CARDINAL
ajm-1763	119	2	0	CARDINAL
ajm-1763	120	1	1	CARDINAL
ajm-1763	120	2	0	CARDINAL
ajm-1763	122	1	1	CARDINAL
ajm-1763	122	2	0	CARDINAL
ajm-1763	123	1	years	DATE
ajm-1763	123	2	arthur andersen	PERSON
ajm-1763	124	1	davidson	GPE
ajm-1763	124	2	2014	DATE
ajm-1763	125	1	american journal of management	ORG
ajm-1763	126	1	17(1) 2017	CARDINAL
ajm-1763	126	2	39	CARDINAL
ajm-1763	130	1	al	PERSON
ajm-1763	131	1	2012	DATE
ajm-1763	132	1	al	PERSON
ajm-1763	133	1	2015	CARDINAL
ajm-1763	134	1	majid	PERSON
ajm-1763	134	2	lode	GPE
ajm-1763	134	3	2015	CARDINAL
ajm-1763	136	1	andrews	PERSON
ajm-1763	136	2	2009	DATE
ajm-1763	136	3	nguyen	PERSON
ajm-1763	136	4	2013	DATE
ajm-1763	137	1	141	DATE
ajm-1763	138	1	141	CARDINAL
ajm-1763	139	1	watts	LOC
ajm-1763	139	2	2012	DATE
ajm-1763	139	3	lobo	PERSON
ajm-1763	139	4	zhao	PERSON
ajm-1763	139	5	2013	DATE
ajm-1763	140	1	watts	LOC
ajm-1763	140	2	2012	DATE
ajm-1763	140	3	lobo	PERSON
ajm-1763	140	4	zhao	PERSON
ajm-1763	140	5	2013	DATE
ajm-1763	142	1	gu	PERSON
ajm-1763	142	2	li et al	PERSON
ajm-1763	143	1	2011	DATE
ajm-1763	144	1	2006, 2007	DATE
ajm-1763	146	1	2013	DATE
ajm-1763	150	1	al.	PERSON
ajm-1763	150	2	2014	DATE
ajm-1763	151	1	nguyen	PERSON
ajm-1763	151	2	2013	DATE
ajm-1763	152	1	al.	PERSON
ajm-1763	152	2	2014	DATE
ajm-1763	152	3	davidson	GPE
ajm-1763	152	4	2014	DATE
ajm-1763	152	5	141r	CARDINAL
ajm-1763	153	1	andrews et al.	PERSON
ajm-1763	153	2	2009	DATE
ajm-1763	153	3	gu	PERSON
ajm-1763	153	4	watts	LOC
ajm-1763	153	5	2012	DATE
ajm-1763	153	6	the most recent decade	DATE
ajm-1763	155	1	434	CARDINAL
ajm-1763	156	1	december 31, 1995	DATE
ajm-1763	156	2	june 30, 2014	DATE
ajm-1763	157	1	100	CARDINAL
ajm-1763	157	2	434	CARDINAL
ajm-1763	157	3	23%	PERCENT
ajm-1763	158	1	1	CARDINAL
ajm-1763	159	1	2	CARDINAL
ajm-1763	160	1	bacinv	PERSON
ajm-1763	160	2	1	CARDINAL
ajm-1763	161	1	30.65%	PERCENT
ajm-1763	161	2	33.83%	PERCENT
ajm-1763	161	3	20%	PERCENT
ajm-1763	162	1	bacinv	PERSON
ajm-1763	162	2	x2=6.93	ORG
ajm-1763	162	3	1	DATE
ajm-1763	162	4	n=434	GPE
ajm-1763	163	1	1	CARDINAL
ajm-1763	163	2	0	CARDINAL
ajm-1763	164	1	2006	DATE
ajm-1763	164	2	2007	DATE
ajm-1763	165	1	33.41%	PERCENT
ajm-1763	166	1	34.13%	PERCENT
ajm-1763	166	2	31%	PERCENT
ajm-1763	167	1	1	DATE
ajm-1763	167	2	p=.56	PERSON
ajm-1763	167	3	27.65%	PERCENT
ajm-1763	167	4	22.75%	PERCENT
ajm-1763	167	5	44%	PERCENT
ajm-1763	168	1	17.36	CARDINAL
ajm-1763	168	2	1	DATE
ajm-1763	168	3	n=434	GPE
ajm-1763	169	1	4	CARDINAL
ajm-1763	169	2	37.33%	PERCENT
ajm-1763	169	3	62.67%	PERCENT
ajm-1763	170	1	4	CARDINAL
ajm-1763	170	2	40	CARDINAL
ajm-1763	170	3	american journal of management	ORG
ajm-1763	171	1	17(1) 2017	CARDINAL
ajm-1763	171	2	5.92	CARDINAL
ajm-1763	171	3	1	DATE
ajm-1763	171	4	n=434	GPE
ajm-1763	172	1	141	CARDINAL
ajm-1763	172	2	87.33%	PERCENT
ajm-1763	173	1	87.72%	PERCENT
ajm-1763	173	2	86%	PERCENT
ajm-1763	174	1	1	DATE
ajm-1763	174	2	n=434	GPE
ajm-1763	175	1	141r	CARDINAL
ajm-1763	175	2	16.36%	PERCENT
ajm-1763	175	3	13.47%	PERCENT
ajm-1763	175	4	26%	PERCENT
ajm-1763	176	1	141r	CARDINAL
ajm-1763	177	1	9,150,000,000	CARDINAL
ajm-1763	178	1	marketcap	PERSON
ajm-1763	179	1	marketcap	PERSON
ajm-1763	179	2	rpb=-.06	GPE
ajm-1763	180	1	cramer	PERSON
ajm-1763	181	1	2012	DATE
ajm-1763	181	2	two	CARDINAL
ajm-1763	181	3	.11	LAW
ajm-1763	182	1	141	CARDINAL
ajm-1763	183	1	bacinv	PERSON
ajm-1763	183	2	big4	PERSON
ajm-1763	184	1	141r	CARDINAL
ajm-1763	185	1	3	CARDINAL
ajm-1763	186	1	78.24%	PERCENT
ajm-1763	186	2	greater than 50%	PERCENT
ajm-1763	187	1	hilbe	ORG
ajm-1763	187	2	2009	DATE
ajm-1763	188	1	hilbe	ORG
ajm-1763	188	2	2009	DATE
ajm-1763	191	1	harrell�s	ORG
ajm-1763	192	1	hilbe	ORG
ajm-1763	192	2	2009	DATE
ajm-1763	193	1	10	CARDINAL
ajm-1763	194	1	hilbe	ORG
ajm-1763	194	2	2009	DATE
ajm-1763	194	3	10	CARDINAL
ajm-1763	195	1	286)=282.12	CARDINAL
ajm-1763	197	1	marketcap	PERSON
ajm-1763	198	1	non-linear	ORG
ajm-1763	198	2	hilbe	ORG
ajm-1763	198	3	2009	DATE
ajm-1763	199	1	hilbe	ORG
ajm-1763	199	2	2009	DATE
ajm-1763	203	1	marketcap	PERSON
ajm-1763	203	2	2009	DATE
ajm-1763	205	1	four	CARDINAL
ajm-1763	206	1	first	ORDINAL
ajm-1763	206	2	141r	CARDINAL
ajm-1763	206	3	wald	ORG
ajm-1763	206	4	1)=	CARDINAL
ajm-1763	207	1	2.5	CARDINAL
ajm-1763	208	1	0	CARDINAL
ajm-1763	208	2	141r	CARDINAL
ajm-1763	208	3	141r	CARDINAL
ajm-1763	208	4	141r	CARDINAL
ajm-1763	208	5	december 15, 2008	DATE
ajm-1763	208	6	2.5	CARDINAL
ajm-1763	210	1	second	ORDINAL
ajm-1763	210	2	bacinv	PERSON
ajm-1763	210	3	wald	ORG
ajm-1763	210	4	1	CARDINAL
ajm-1763	210	5	.015	CARDINAL
ajm-1763	211	1	bacinv	PERSON
ajm-1763	211	2	.489	DATE
ajm-1763	211	3	1=	CARDINAL
ajm-1763	211	4	audit committee involvement	ORG
ajm-1763	212	1	51.1%	PERCENT
ajm-1763	212	2	american journal of management vol	ORG
ajm-1763	213	1	17(1) 2017	CARDINAL
ajm-1763	213	2	third	ORDINAL
ajm-1763	213	3	wald	ORG
ajm-1763	213	4	1	CARDINAL
ajm-1763	213	5	4.21	CARDINAL
ajm-1763	213	6	p=.001	NORP
ajm-1763	214	1	3.15	CARDINAL
ajm-1763	215	1	3.15	CARDINAL
ajm-1763	218	1	wald(1)=	DATE
ajm-1763	218	2	.028	CARDINAL
ajm-1763	219	1	1	CARDINAL
ajm-1763	220	1	46.9%	PERCENT
ajm-1763	220	2	4	CARDINAL
ajm-1763	220	3	141r	CARDINAL
ajm-1763	221	1	h6	ORG
ajm-1763	222	1	three	CARDINAL
ajm-1763	222	2	marketcap	PERSON
ajm-1763	224	1	greene	PERSON
ajm-1763	224	2	2003	DATE
ajm-1763	224	3	at least one	CARDINAL
ajm-1763	225	1	f(b	GPE
ajm-1763	226	1	merle et al	PERSON
ajm-1763	226	2	2012	DATE
ajm-1763	226	3	cai et al	PERSON
ajm-1763	227	1	2015	CARDINAL
ajm-1763	228	1	many years	DATE
ajm-1763	229	1	the last 15 years	DATE
ajm-1763	230	1	7	CARDINAL
ajm-1763	232	1	4	CARDINAL
ajm-1763	233	1	four	CARDINAL
ajm-1763	233	2	seven	CARDINAL
ajm-1763	234	1	141r	CARDINAL
ajm-1763	234	2	bacinv	PERSON
ajm-1763	234	3	x4	PERSON
ajm-1763	237	1	three	CARDINAL
ajm-1763	237	2	seven	CARDINAL
ajm-1763	239	1	dollarmarketcap	PERSON
ajm-1763	242	1	andrews	PERSON
ajm-1763	243	1	al.	PERSON
ajm-1763	243	2	2009	DATE
ajm-1763	243	3	141	CARDINAL
ajm-1763	243	4	141r	CARDINAL
ajm-1763	244	1	141r	CARDINAL
ajm-1763	245	1	42	CARDINAL
ajm-1763	245	2	american journal of management vol	ORG
ajm-1763	246	1	17(1) 2017	CARDINAL
ajm-1763	249	1	audit committee involvement	ORG
ajm-1763	249	2	141r	CARDINAL
ajm-1763	253	1	first	ORDINAL
ajm-1763	253	2	2.5	CARDINAL
ajm-1763	253	3	141r	CARDINAL
ajm-1763	254	1	141r	CARDINAL
ajm-1763	255	1	second	ORDINAL
ajm-1763	255	2	51.1%	PERCENT
ajm-1763	258	1	third	ORDINAL
ajm-1763	259	1	3.15	CARDINAL
ajm-1763	263	1	fourth	ORDINAL
ajm-1763	264	1	46.9%	PERCENT
ajm-1763	265	1	one	CARDINAL
ajm-1763	267	1	second	ORDINAL
ajm-1763	268	1	141r	CARDINAL
ajm-1763	274	1	american journal of management	ORG
ajm-1763	275	1	17(1)	CARDINAL
ajm-1763	275	2	2017 43 1	DATE
ajm-1763	275	3	2	CARDINAL
ajm-1763	275	4	second	ORDINAL
ajm-1763	275	5	third	ORDINAL
ajm-1763	275	6	3	CARDINAL
ajm-1763	275	7	4	CARDINAL
ajm-1763	278	1	1976	DATE
ajm-1763	279	1	44	CARDINAL
ajm-1763	279	2	american journal of management vol	ORG
ajm-1763	280	1	17(1) 2017	CARDINAL
ajm-1763	280	2	andrews	PERSON
ajm-1763	280	3	j. riley	PERSON
ajm-1763	280	4	j. todd	PERSON
ajm-1763	281	1	c.	PERSON
ajm-1763	281	2	a.	PERSON
ajm-1763	281	3	2009	DATE
ajm-1763	282	1	sfas	PERSON
ajm-1763	282	2	m & a	ORG
ajm-1763	283	1	journal of business & ecnomics	ORG
ajm-1763	283	2	7(4	CARDINAL
ajm-1763	283	3	125 136	CARDINAL
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ajm-1763	285	1	142	CARDINAL
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ajm-1763	286	2	257	CARDINAL
ajm-1763	287	1	bell	ORG
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ajm-1763	289	3	147	CARDINAL
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ajm-1763	292	4	527-555	CARDINAL
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ajm-1763	311	2	7-8)	DATE
ajm-1763	311	3	893	CARDINAL
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ajm-1763	313	1	working paper mcdonough school of business	ORG
ajm-1763	313	2	georgetown university	ORG
ajm-1763	314	1	james a.	PERSON
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ajm-1763	316	1	the journal of legal economics	ORG
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ajm-1763	317	1	james a.	PERSON
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ajm-1763	319	2	1	CARDINAL
ajm-1763	319	3	article 5	LAW
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ajm-1763	322	1	5(3	CARDINAL
ajm-1763	322	2	275	CARDINAL
ajm-1763	323	1	erickson	PERSON
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ajm-1763	325	1	greene	PERSON
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ajm-1763	331	1	http://www.papers.ssrn.com/sol3/papers.cfm?abstract_id=1130940. hall	ORG
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ajm-1763	335	1	21	DATE
ajm-1763	335	2	223	CARDINAL
ajm-1763	336	1	hilbe	ORG
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ajm-1763	341	1	komissarov	PERSON
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ajm-1763	342	3	28	CARDINAL
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ajm-1763	344	1	142	CARDINAL
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ajm-1763	348	1	16	CARDINAL
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ajm-1763	351	2	4	CARDINAL
ajm-1763	351	3	1385-1412	CARDINAL
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ajm-1763	359	1	3	CARDINAL
ajm-1763	359	2	4	DATE
ajm-1763	359	3	305	CARDINAL
ajm-1763	360	1	46	CARDINAL
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