id	sid	eid	entity	type
ajfa-11937	1	1	microsoft	ORG
ajfa-11937	1	2	11937-43911	DATE
ajfa-11937	1	3	asian	NORP
ajfa-11937	1	4	finance & accounting	ORG
ajfa-11937	1	5	1946-052x 2017	MONEY
ajfa-11937	1	6	9	CARDINAL
ajfa-11937	1	7	2	CARDINAL
ajfa-11937	1	8	161	CARDINAL
ajfa-11937	2	1	ng shir li	PERSON
ajfa-11937	2	2	sunway university business school	ORG
ajfa-11937	2	3	47500	CARDINAL
ajfa-11937	2	4	selangor	GPE
ajfa-11937	2	5	malaysia e	GPE
ajfa-11937	2	6	dennis w taylor	PERSON
ajfa-11937	2	7	3000	CARDINAL
ajfa-11937	2	8	melbourne	GPE
ajfa-11937	2	9	victoria	GPE
ajfa-11937	2	10	australia e	GPE
ajfa-11937	2	11	july 3, 2017	DATE
ajfa-11937	2	12	oct. 30	DATE
ajfa-11937	2	13	2017	CARDINAL
ajfa-11937	2	14	december 1	DATE
ajfa-11937	2	15	2017	CARDINAL
ajfa-11937	2	16	ac	ORG
ajfa-11937	3	1	300	CARDINAL
ajfa-11937	3	2	the australian stock exchange	ORG
ajfa-11937	4	1	annual	DATE
ajfa-11937	6	1	two	CARDINAL
ajfa-11937	7	1	ac	ORG
ajfa-11937	7	2	ac	ORG
ajfa-11937	9	1	ac	ORG
ajfa-11937	10	1	asian	NORP
ajfa-11937	10	2	finance & accounting	ORG
ajfa-11937	10	3	1946-052x 2017	MONEY
ajfa-11937	10	4	9	CARDINAL
ajfa-11937	10	5	2	CARDINAL
ajfa-11937	10	6	162	CARDINAL
ajfa-11937	10	7	ac	ORG
ajfa-11937	11	1	the institute of internal auditors	ORG
ajfa-11937	11	2	iia	ORG
ajfa-11937	12	1	asian journal of finance & accounting	ORG
ajfa-11937	12	2	1946-052x 2017	MONEY
ajfa-11937	12	3	9	CARDINAL
ajfa-11937	12	4	2	CARDINAL
ajfa-11937	12	5	163 1	DATE
ajfa-11937	16	1	ac	ORG
ajfa-11937	16	2	2012	DATE
ajfa-11937	18	1	ac	ORG
ajfa-11937	18	2	institute of internal auditors	ORG
ajfa-11937	18	3	2004	DATE
ajfa-11937	19	1	ac	ORG
ajfa-11937	19	2	cfo	ORG
ajfa-11937	19	3	cro	ORG
ajfa-11937	19	4	deloitte	ORG
ajfa-11937	19	5	2013	DATE
ajfa-11937	20	1	today	DATE
ajfa-11937	20	2	ac	ORG
ajfa-11937	20	3	ac	ORG
ajfa-11937	20	4	deloitte	ORG
ajfa-11937	20	5	2015	DATE
ajfa-11937	21	1	ac	ORG
ajfa-11937	21	2	2003	DATE
ajfa-11937	22	1	australia	GPE
ajfa-11937	22	2	ac	ORG
ajfa-11937	22	3	1993	DATE
ajfa-11937	22	4	goodwin	PERSON
ajfa-11937	22	5	2003	DATE
ajfa-11937	22	6	goodwin & kent	ORG
ajfa-11937	22	7	2006	DATE
ajfa-11937	22	8	singh & newby	ORG
ajfa-11937	22	9	2010	DATE
ajfa-11937	22	10	the years	DATE
ajfa-11937	22	11	the australian stock exchange	ORG
ajfa-11937	22	12	2007	DATE
ajfa-11937	24	1	ac	ORG
ajfa-11937	25	1	gwilliam	ORG
ajfa-11937	25	2	kilcommins	PERSON
ajfa-11937	25	3	1998	DATE
ajfa-11937	25	4	ac	ORG
ajfa-11937	25	5	scarbrough et al	PERSON
ajfa-11937	25	6	1998	DATE
ajfa-11937	25	7	ac	ORG
ajfa-11937	25	8	goodwin	PERSON
ajfa-11937	25	9	2003	DATE
ajfa-11937	25	10	ac	ORG
ajfa-11937	26	1	ac	ORG
ajfa-11937	27	1	ac	ORG
ajfa-11937	28	1	ac	ORG
ajfa-11937	29	1	ac	ORG
ajfa-11937	29	2	ac	ORG
ajfa-11937	31	1	three	CARDINAL
ajfa-11937	33	1	ac	ORG
ajfa-11937	33	2	asian	NORP
ajfa-11937	33	3	finance & accounting	ORG
ajfa-11937	33	4	1946-052x 2017	MONEY
ajfa-11937	33	5	9	CARDINAL
ajfa-11937	33	6	2	CARDINAL
ajfa-11937	33	7	164	CARDINAL
ajfa-11937	35	1	ac	ORG
ajfa-11937	36	1	ac	ORG
ajfa-11937	36	2	ac	ORG
ajfa-11937	36	3	higher labour hours	TIME
ajfa-11937	37	1	ac	ORG
ajfa-11937	37	2	modern-day	DATE
ajfa-11937	38	1	ac	ORG
ajfa-11937	38	2	ac	ORG
ajfa-11937	39	1	ac	ORG
ajfa-11937	39	2	kalbers & fogarty	ORG
ajfa-11937	39	3	1993	DATE
ajfa-11937	39	4	goodwin & yeo	ORG
ajfa-11937	39	5	2001	DATE
ajfa-11937	39	6	2002	DATE
ajfa-11937	39	7	al	GPE
ajfa-11937	39	8	2002	DATE
ajfa-11937	39	9	abbott et al	PERSON
ajfa-11937	39	10	2003	DATE
ajfa-11937	39	11	2005	DATE
ajfa-11937	39	12	lary & taylor	ORG
ajfa-11937	39	13	2012	DATE
ajfa-11937	41	1	2001	DATE
ajfa-11937	42	1	ac	ORG
ajfa-11937	44	1	section 2	LAW
ajfa-11937	46	1	section 4	LAW
ajfa-11937	46	2	section 5	LAW
ajfa-11937	47	1	section 6	LAW
ajfa-11937	47	2	two	CARDINAL
ajfa-11937	48	1	section 7	LAW
ajfa-11937	49	1	2	CARDINAL
ajfa-11937	49	2	2.1	CARDINAL
ajfa-11937	49	3	ac	ORG
ajfa-11937	49	4	1993	DATE
ajfa-11937	49	5	scarbrough et al	PERSON
ajfa-11937	49	6	1998	DATE
ajfa-11937	49	7	raghunandan et al	PERSON
ajfa-11937	49	8	1998	DATE
ajfa-11937	49	9	raghunandan et al	PERSON
ajfa-11937	49	10	2001	DATE
ajfa-11937	49	11	goodwin	PERSON
ajfa-11937	49	12	2003	DATE
ajfa-11937	49	13	abbott et al	PERSON
ajfa-11937	49	14	2003	DATE
ajfa-11937	49	15	2005	DATE
ajfa-11937	49	16	abbott et al	PERSON
ajfa-11937	49	17	2010	DATE
ajfa-11937	50	1	ac	ORG
ajfa-11937	50	2	scarbrough et al	PERSON
ajfa-11937	50	3	1998	DATE
ajfa-11937	50	4	raghunandan et al	PERSON
ajfa-11937	50	5	2001	DATE
ajfa-11937	50	6	ac	ORG
ajfa-11937	52	1	scarbrough et al	PERSON
ajfa-11937	52	2	1998	DATE
ajfa-11937	52	3	canada	GPE
ajfa-11937	52	4	2001	DATE
ajfa-11937	52	5	united states study	ORG
ajfa-11937	52	6	asian	NORP
ajfa-11937	52	7	finance & accounting	ORG
ajfa-11937	52	8	1946-052x 2017	MONEY
ajfa-11937	53	1	9	CARDINAL
ajfa-11937	53	2	2	CARDINAL
ajfa-11937	53	3	165	CARDINAL
ajfa-11937	55	1	goodwin	PERSON
ajfa-11937	55	2	2003	DATE
ajfa-11937	55	3	australia	GPE
ajfa-11937	55	4	new zealand	GPE
ajfa-11937	56	1	goodwin	PERSON
ajfa-11937	56	2	2003	DATE
ajfa-11937	57	1	raghunandan et al	PERSON
ajfa-11937	58	1	1998	DATE
ajfa-11937	61	1	abbott et al	PERSON
ajfa-11937	61	2	2010	DATE
ajfa-11937	62	1	134	CARDINAL
ajfa-11937	62	2	1000	CARDINAL
ajfa-11937	63	1	hours	TIME
ajfa-11937	64	1	2.2	CARDINAL
ajfa-11937	64	2	ac	ORG
ajfa-11937	64	3	ac	ORG
ajfa-11937	66	1	dezoort et al	PERSON
ajfa-11937	66	2	2002	DATE
ajfa-11937	66	3	ac	ORG
ajfa-11937	67	1	fogarty	PERSON
ajfa-11937	67	2	1993	DATE
ajfa-11937	67	3	ac	ORG
ajfa-11937	67	4	ac	ORG
ajfa-11937	68	1	ac	ORG
ajfa-11937	69	1	carcello et al	PERSON
ajfa-11937	69	2	2005	DATE
ajfa-11937	69	3	ac	ORG
ajfa-11937	70	1	goodwin	PERSON
ajfa-11937	70	2	yeo	PERSON
ajfa-11937	70	3	2001	DATE
ajfa-11937	70	4	ac	ORG
ajfa-11937	71	1	lary	ORG
ajfa-11937	71	2	taylor	PERSON
ajfa-11937	71	3	2012	DATE
ajfa-11937	71	4	australian	NORP
ajfa-11937	72	1	australian	NORP
ajfa-11937	72	2	2007	DATE
ajfa-11937	72	3	at least five	CARDINAL
ajfa-11937	73	1	five	CARDINAL
ajfa-11937	73	2	ac	ORG
ajfa-11937	74	1	2.2.1	CARDINAL
ajfa-11937	74	2	ac	ORG
ajfa-11937	74	3	asian	NORP
ajfa-11937	74	4	finance & accounting	ORG
ajfa-11937	74	5	1946-052x 2017	MONEY
ajfa-11937	75	1	9	CARDINAL
ajfa-11937	75	2	2	CARDINAL
ajfa-11937	75	3	166	CARDINAL
ajfa-11937	75	4	ac	ORG
ajfa-11937	76	1	fama	ORG
ajfa-11937	76	2	jensen	PERSON
ajfa-11937	76	3	1983	DATE
ajfa-11937	76	4	ac	ORG
ajfa-11937	77	1	asx corporate governance council	ORG
ajfa-11937	77	2	2007	DATE
ajfa-11937	77	3	4.2	CARDINAL
ajfa-11937	77	4	ac	ORG
ajfa-11937	78	1	ac	ORG
ajfa-11937	78	2	abbott et al	PERSON
ajfa-11937	78	3	2000	DATE
ajfa-11937	78	4	beasley et al	PERSON
ajfa-11937	78	5	2000	DATE
ajfa-11937	78	6	carcello & neal	ORG
ajfa-11937	78	7	2000	DATE
ajfa-11937	78	8	goodwin & yeo	ORG
ajfa-11937	78	9	2001	DATE
ajfa-11937	78	10	klein	GPE
ajfa-11937	78	11	2002	DATE
ajfa-11937	78	12	abbott et al	PERSON
ajfa-11937	78	13	2004	DATE
ajfa-11937	79	1	2.2.2	CARDINAL
ajfa-11937	79	2	ac	ORG
ajfa-11937	79	3	ac	ORG
ajfa-11937	80	1	2007	DATE
ajfa-11937	80	2	4.3	CARDINAL
ajfa-11937	80	3	ac	ORG
ajfa-11937	80	4	at least one	CARDINAL
ajfa-11937	81	1	ac	ORG
ajfa-11937	81	2	munro & buckby	ORG
ajfa-11937	81	3	2008	DATE
ajfa-11937	82	1	ac	ORG
ajfa-11937	82	2	2001	DATE
ajfa-11937	82	3	dezoort & salterio	ORG
ajfa-11937	82	4	2001	DATE
ajfa-11937	82	5	abbott et al	PERSON
ajfa-11937	82	6	2003	DATE
ajfa-11937	82	7	goodwin	PERSON
ajfa-11937	82	8	2003	DATE
ajfa-11937	82	9	xie et al	PERSON
ajfa-11937	82	10	2003	DATE
ajfa-11937	82	11	abbott et al	PERSON
ajfa-11937	82	12	2004	DATE
ajfa-11937	82	13	davidson et al	PERSON
ajfa-11937	82	14	2004	DATE
ajfa-11937	83	1	2.2.3	CARDINAL
ajfa-11937	83	2	ac	ORG
ajfa-11937	83	3	each year	DATE
ajfa-11937	84	1	each year	DATE
ajfa-11937	85	1	beasley et al	PERSON
ajfa-11937	85	2	2000	DATE
ajfa-11937	85	3	xie et al	ORG
ajfa-11937	85	4	2003	DATE
ajfa-11937	85	5	abbott et al	PERSON
ajfa-11937	85	6	2004	DATE
ajfa-11937	86	1	beasley et al	PERSON
ajfa-11937	86	2	2000	DATE
ajfa-11937	88	1	2.2.4	CARDINAL
ajfa-11937	88	2	ac	ORG
ajfa-11937	88	3	ac	ORG
ajfa-11937	89	1	2003	DATE
ajfa-11937	90	1	lin et al	PERSON
ajfa-11937	90	2	2006	DATE
ajfa-11937	90	3	at least four	CARDINAL
ajfa-11937	91	1	dalton et al	PERSON
ajfa-11937	91	2	1998	DATE
ajfa-11937	91	3	ac	ORG
ajfa-11937	92	1	ac	ORG
ajfa-11937	93	1	2007	DATE
ajfa-11937	93	2	4.2	CARDINAL
ajfa-11937	93	3	at least three	CARDINAL
ajfa-11937	93	4	more than three	CARDINAL
ajfa-11937	94	1	asian	NORP
ajfa-11937	94	2	finance & accounting	ORG
ajfa-11937	94	3	1946-052x 2017	MONEY
ajfa-11937	94	4	9	CARDINAL
ajfa-11937	94	5	2	CARDINAL
ajfa-11937	94	6	167	CARDINAL
ajfa-11937	94	7	ac	ORG
ajfa-11937	95	1	2.2.5	CARDINAL
ajfa-11937	95	2	ac	ORG
ajfa-11937	95	3	ac	ORG
ajfa-11937	95	4	ac	ORG
ajfa-11937	96	1	asx corporate governance council	ORG
ajfa-11937	96	2	2007	DATE
ajfa-11937	96	3	4.3	CARDINAL
ajfa-11937	97	1	fogarty	PERSON
ajfa-11937	97	2	1993	DATE
ajfa-11937	97	3	ac	ORG
ajfa-11937	97	4	ac	ORG
ajfa-11937	98	1	3	CARDINAL
ajfa-11937	98	2	recent years	DATE
ajfa-11937	100	1	scarbrough et al	PERSON
ajfa-11937	100	2	1998	DATE
ajfa-11937	100	3	institute of internal auditors	ORG
ajfa-11937	100	4	2002a	DATE
ajfa-11937	100	5	institute of internal auditors	ORG
ajfa-11937	100	6	2002b	DATE
ajfa-11937	100	7	institute of internal auditors	ORG
ajfa-11937	100	8	2003b	DATE
ajfa-11937	102	1	ac	ORG
ajfa-11937	104	1	ac	ORG
ajfa-11937	104	2	hours	TIME
ajfa-11937	105	1	4	CARDINAL
ajfa-11937	105	2	4.1	CARDINAL
ajfa-11937	105	3	300	CARDINAL
ajfa-11937	105	4	the financial year ending	DATE
ajfa-11937	105	5	30 june 2010	DATE
ajfa-11937	106	1	255	CARDINAL
ajfa-11937	107	1	the financial year ending	DATE
ajfa-11937	107	2	june 2010	DATE
ajfa-11937	107	3	300	CARDINAL
ajfa-11937	107	4	asian	NORP
ajfa-11937	107	5	finance & accounting	ORG
ajfa-11937	107	6	1946-052x 2017	MONEY
ajfa-11937	107	7	9	CARDINAL
ajfa-11937	107	8	2	CARDINAL
ajfa-11937	107	9	168	CARDINAL
ajfa-11937	107	10	australian institute of company directors	ORG
ajfa-11937	107	11	& institute of internal auditors australia	ORG
ajfa-11937	107	12	2008	DATE
ajfa-11937	108	1	4.2	CARDINAL
ajfa-11937	109	1	ac	ORG
ajfa-11937	109	2	goodwin & yeo	ORG
ajfa-11937	109	3	2001	DATE
ajfa-11937	110	1	four	CARDINAL
ajfa-11937	112	1	three	CARDINAL
ajfa-11937	112	2	ac	ORG
ajfa-11937	113	1	fourth	ORDINAL
ajfa-11937	114	1	four	CARDINAL
ajfa-11937	115	1	the institute of internal auditors	ORG
ajfa-11937	115	2	iia	ORG
ajfa-11937	115	3	australia	GPE
ajfa-11937	115	4	iia	ORG
ajfa-11937	116	1	4.3	CARDINAL
ajfa-11937	116	2	two	CARDINAL
ajfa-11937	117	1	first	ORDINAL
ajfa-11937	118	1	iia australia	ORG
ajfa-11937	118	2	300	CARDINAL
ajfa-11937	119	1	9	CARDINAL
ajfa-11937	119	2	only 15%	PERCENT
ajfa-11937	120	1	300	CARDINAL
ajfa-11937	121	1	36	CARDINAL
ajfa-11937	121	2	14%	PERCENT
ajfa-11937	122	1	2005	DATE
ajfa-11937	122	2	25%	PERCENT
ajfa-11937	122	3	christopher et al	PERSON
ajfa-11937	122	4	2009	DATE
ajfa-11937	122	5	17%	PERCENT
ajfa-11937	122	6	abbott et al	PERSON
ajfa-11937	122	7	2010	DATE
ajfa-11937	122	8	13%	PERCENT
ajfa-11937	123	1	second	ORDINAL
ajfa-11937	123	2	annual	DATE
ajfa-11937	124	1	4.4	CARDINAL
ajfa-11937	124	2	ac	ORG
ajfa-11937	125	1	first	ORDINAL
ajfa-11937	125	2	ac	ORG
ajfa-11937	125	3	ac	ORG
ajfa-11937	125	4	cfo	ORG
ajfa-11937	125	5	1	CARDINAL
ajfa-11937	126	1	1	CARDINAL
ajfa-11937	126	2	ac	ORG
ajfa-11937	126	3	cfo	ORG
ajfa-11937	127	1	asian journal of finance & accounting	ORG
ajfa-11937	127	2	1946-052x 2017	MONEY
ajfa-11937	127	3	9	CARDINAL
ajfa-11937	127	4	2	CARDINAL
ajfa-11937	127	5	169	CARDINAL
ajfa-11937	127	6	1	CARDINAL
ajfa-11937	127	7	1	CARDINAL
ajfa-11937	127	8	2	CARDINAL
ajfa-11937	127	9	3	CARDINAL
ajfa-11937	127	10	4	CARDINAL
ajfa-11937	127	11	5	CARDINAL
ajfa-11937	127	12	1	CARDINAL
ajfa-11937	127	13	2	CARDINAL
ajfa-11937	127	14	3	CARDINAL
ajfa-11937	127	15	4	CARDINAL
ajfa-11937	127	16	5	CARDINAL
ajfa-11937	128	1	0	CARDINAL
ajfa-11937	129	1	ac	ORG
ajfa-11937	129	2	10	CARDINAL
ajfa-11937	129	3	1	CARDINAL
ajfa-11937	129	4	0	CARDINAL
ajfa-11937	129	5	second	ORDINAL
ajfa-11937	130	1	ac	ORG
ajfa-11937	130	2	ac	ORG
ajfa-11937	130	3	cfo	ORG
ajfa-11937	131	1	ac	ORG
ajfa-11937	131	2	one	CARDINAL
ajfa-11937	131	3	cfo	ORG
ajfa-11937	131	4	cfo	ORG
ajfa-11937	133	1	0	CARDINAL
ajfa-11937	133	2	ac	ORG
ajfa-11937	133	3	4	CARDINAL
ajfa-11937	133	4	ac	ORG
ajfa-11937	133	5	2	CARDINAL
ajfa-11937	134	1	ac	ORG
ajfa-11937	134	2	cfo	ORG
ajfa-11937	134	3	ac	ORG
ajfa-11937	134	4	one	CARDINAL
ajfa-11937	135	1	asian journal of finance & accounting	ORG
ajfa-11937	135	2	1946-052x 2017	MONEY
ajfa-11937	135	3	9	CARDINAL
ajfa-11937	135	4	2	CARDINAL
ajfa-11937	135	5	170	CARDINAL
ajfa-11937	135	6	2	CARDINAL
ajfa-11937	135	7	ac	ORG
ajfa-11937	135	8	1/0	CARDINAL
ajfa-11937	135	9	1/0	CARDINAL
ajfa-11937	135	10	cfo	ORG
ajfa-11937	135	11	1/0 1/0	CARDINAL
ajfa-11937	135	12	4/0	CARDINAL
ajfa-11937	135	13	ac	ORG
ajfa-11937	135	14	cfo second	ORG
ajfa-11937	135	15	ac	ORG
ajfa-11937	135	16	two	CARDINAL
ajfa-11937	136	1	acexp	PERSON
ajfa-11937	136	2	ac	ORG
ajfa-11937	136	3	ac	ORG
ajfa-11937	136	4	ac	ORG
ajfa-11937	136	5	years	DATE
ajfa-11937	136	6	at least 10 years	DATE
ajfa-11937	136	7	ac	ORG
ajfa-11937	137	1	third	ORDINAL
ajfa-11937	137	2	ac	ORG
ajfa-11937	137	3	the financial year	DATE
ajfa-11937	138	1	fourth	ORDINAL
ajfa-11937	138	2	ac	ORG
ajfa-11937	138	3	ac	ORG
ajfa-11937	138	4	the financial year	DATE
ajfa-11937	138	5	goodwin & kent	ORG
ajfa-11937	138	6	2006	DATE
ajfa-11937	138	7	yatim et al	ORG
ajfa-11937	138	8	2006	DATE
ajfa-11937	138	9	hoitash & hoitash	ORG
ajfa-11937	138	10	2008	DATE
ajfa-11937	138	11	singh & newby	ORG
ajfa-11937	138	12	2010	DATE
ajfa-11937	139	1	ac	ORG
ajfa-11937	139	2	ac	ORG
ajfa-11937	140	1	two	CARDINAL
ajfa-11937	141	1	first	ORDINAL
ajfa-11937	143	1	second	ORDINAL
ajfa-11937	145	1	two	CARDINAL
ajfa-11937	145	2	weekly	DATE
ajfa-11937	145	3	weeks	DATE
ajfa-11937	146	1	weekly	DATE
ajfa-11937	146	2	australia	GPE
ajfa-11937	146	3	38 weeks	DATE
ajfa-11937	146	4	the average working weeks	DATE
ajfa-11937	146	5	52 weeks	DATE
ajfa-11937	149	1	3	CARDINAL
ajfa-11937	149	2	asian	NORP
ajfa-11937	149	3	finance & accounting	ORG
ajfa-11937	149	4	1946-052x 2017	MONEY
ajfa-11937	150	1	9	CARDINAL
ajfa-11937	150	2	2	CARDINAL
ajfa-11937	150	3	171	CARDINAL
ajfa-11937	150	4	3	CARDINAL
ajfa-11937	150	5	weekly	DATE
ajfa-11937	150	6	weeks	DATE
ajfa-11937	154	1	invenratio	ORG
ajfa-11937	155	1	2005	DATE
ajfa-11937	155	2	abbott et al	PERSON
ajfa-11937	155	3	2010	DATE
ajfa-11937	155	4	three-year	DATE
ajfa-11937	156	1	2005	DATE
ajfa-11937	157	1	4.5	CARDINAL
ajfa-11937	157	2	two	CARDINAL
ajfa-11937	157	3	two	CARDINAL
ajfa-11937	157	4	1 iafbud	QUANTITY
ajfa-11937	157	5	2	CARDINAL
ajfa-11937	158	1	iafbud	NORP
ajfa-11937	159	1	iahour	PERSON
ajfa-11937	160	1	ac	ORG
ajfa-11937	161	1	acexp	PERSON
ajfa-11937	161	2	ac	ORG
ajfa-11937	161	3	ac	ORG
ajfa-11937	162	1	asian	NORP
ajfa-11937	162	2	finance & accounting	ORG
ajfa-11937	162	3	1946-052x 2017	MONEY
ajfa-11937	162	4	9	CARDINAL
ajfa-11937	162	5	2	CARDINAL
ajfa-11937	162	6	172	CARDINAL
ajfa-11937	162	7	ac	ORG
ajfa-11937	162	8	years	DATE
ajfa-11937	162	9	at least 10 years	DATE
ajfa-11937	162	10	ac	ORG
ajfa-11937	163	1	the financial year	DATE
ajfa-11937	164	1	ac	ORG
ajfa-11937	164	2	the financial year	DATE
ajfa-11937	165	1	ac	ORG
ajfa-11937	166	1	4	CARDINAL
ajfa-11937	170	1	invenratio	ORG
ajfa-11937	176	1	three-year	DATE
ajfa-11937	178	1	5	CARDINAL
ajfa-11937	178	2	5.1	CARDINAL
ajfa-11937	178	3	4 and 5	DATE
ajfa-11937	178	4	4	CARDINAL
ajfa-11937	179	1	58%	PERCENT
ajfa-11937	179	2	less than 5	CARDINAL
ajfa-11937	179	3	only 8%	PERCENT
ajfa-11937	179	4	more than 20	CARDINAL
ajfa-11937	181	1	more than half	CARDINAL
ajfa-11937	181	2	54%	PERCENT
ajfa-11937	181	3	$201 000 to $1 000 000	MONEY
ajfa-11937	181	4	31%	PERCENT
ajfa-11937	181	5	annual	DATE
ajfa-11937	181	6	$1 000 000	MONEY
ajfa-11937	182	1	4	CARDINAL
ajfa-11937	183	1	1489 hours	TIME
ajfa-11937	183	2	29 hours	TIME
ajfa-11937	183	3	2010 financial year	DATE
ajfa-11937	185	1	asian journal of finance & accounting	ORG
ajfa-11937	185	2	1946-052x 2017	MONEY
ajfa-11937	185	3	9	CARDINAL
ajfa-11937	185	4	2	CARDINAL
ajfa-11937	185	5	173	CARDINAL
ajfa-11937	185	6	4	CARDINAL
ajfa-11937	186	1	no %	PERCENT
ajfa-11937	188	1	less than 5	CARDINAL
ajfa-11937	188	2	more than 20 3 8 9	CARDINAL
ajfa-11937	190	1	$20 000	MONEY
ajfa-11937	190	2	31	CARDINAL
ajfa-11937	191	1	25th %	PERCENT
ajfa-11937	191	2	75th %	PERCENT
ajfa-11937	193	1	10	CARDINAL
ajfa-11937	194	1	many total hours	TIME
ajfa-11937	195	1	1 488.89	CARDINAL
ajfa-11937	195	2	661.13	CARDINAL
ajfa-11937	195	3	5	CARDINAL
ajfa-11937	195	4	36	CARDINAL
ajfa-11937	196	1	5	CARDINAL
ajfa-11937	196	2	acs	ORG
ajfa-11937	196	3	2	CARDINAL
ajfa-11937	196	4	9	CARDINAL
ajfa-11937	196	5	3.53	CARDINAL
ajfa-11937	197	1	4.47	CARDINAL
ajfa-11937	197	2	2010 financial year	DATE
ajfa-11937	197	3	0	CARDINAL
ajfa-11937	197	4	9	CARDINAL
ajfa-11937	198	1	ac	ORG
ajfa-11937	198	2	69%	PERCENT
ajfa-11937	198	3	25% to 100%	PERCENT
ajfa-11937	199	1	ac	ORG
ajfa-11937	199	2	at least 10 years	DATE
ajfa-11937	199	3	about 50%	PERCENT
ajfa-11937	200	1	ac	ORG
ajfa-11937	200	2	65%	PERCENT
ajfa-11937	201	1	ac	ORG
ajfa-11937	201	2	36	CARDINAL
ajfa-11937	202	1	$0.13 million	MONEY
ajfa-11937	202	2	$16.38 million	MONEY
ajfa-11937	202	3	$2.74 million	MONEY
ajfa-11937	203	1	1	CARDINAL
ajfa-11937	203	2	2	DATE
ajfa-11937	204	1	asian	NORP
ajfa-11937	204	2	finance & accounting	ORG
ajfa-11937	204	3	1946-052x 2017	MONEY
ajfa-11937	204	4	9	CARDINAL
ajfa-11937	204	5	2	CARDINAL
ajfa-11937	204	6	174	CARDINAL
ajfa-11937	204	7	ac	ORG
ajfa-11937	205	1	5	CARDINAL
ajfa-11937	205	2	iafbud	NORP
ajfa-11937	205	3	45.56	MONEY
ajfa-11937	205	4	0	MONEY
ajfa-11937	205	5	532	MONEY
ajfa-11937	206	1	76	DATE
ajfa-11937	206	2	6.83	CARDINAL
ajfa-11937	207	1	5	CARDINAL
ajfa-11937	208	1	4	CARDINAL
ajfa-11937	209	1	5	CARDINAL
ajfa-11937	209	2	2	CARDINAL
ajfa-11937	210	1	1.00 0.24	CARDINAL
ajfa-11937	210	2	0.21	CARDINAL
ajfa-11937	210	3	0.50	CARDINAL
ajfa-11937	210	4	0.00 1.00 0.28	CARDINAL
ajfa-11937	210	5	4.47	CARDINAL
ajfa-11937	210	6	0.00 9.00 1.86	QUANTITY
ajfa-11937	210	7	3.53	CARDINAL
ajfa-11937	210	8	45.56	CARDINAL
ajfa-11937	210	9	2.74	CARDINAL
ajfa-11937	210	10	1.14	CARDINAL
ajfa-11937	210	11	0.13	CARDINAL
ajfa-11937	210	12	16.38	CARDINAL
ajfa-11937	210	13	4.11	CARDINAL
ajfa-11937	210	14	1	CARDINAL
ajfa-11937	210	15	0.94	CARDINAL
ajfa-11937	210	16	0.97	CARDINAL
ajfa-11937	210	17	35 5.2	CARDINAL
ajfa-11937	210	18	5.2.1	CARDINAL
ajfa-11937	211	1	kolmogorov-smirnov	PERSON
ajfa-11937	211	2	0.05	CARDINAL
ajfa-11937	213	1	2008	DATE
ajfa-11937	214	1	asian	NORP
ajfa-11937	214	2	finance & accounting	ORG
ajfa-11937	214	3	1946-052x 2017	MONEY
ajfa-11937	214	4	9	CARDINAL
ajfa-11937	214	5	2	CARDINAL
ajfa-11937	214	6	175	CARDINAL
ajfa-11937	214	7	5.2.2	DATE
ajfa-11937	214	8	1995	DATE
ajfa-11937	216	1	0.05	CARDINAL
ajfa-11937	217	1	6	CARDINAL
ajfa-11937	217	2	11	CARDINAL
ajfa-11937	218	1	36	CARDINAL
ajfa-11937	218	2	20	CARDINAL
ajfa-11937	218	3	more than 70%	PERCENT
ajfa-11937	219	1	1995	DATE
ajfa-11937	219	2	0.05	CARDINAL
ajfa-11937	219	3	42%	PERCENT
ajfa-11937	220	1	5.2.3	CARDINAL
ajfa-11937	222	1	6	CARDINAL
ajfa-11937	222	2	11	CARDINAL
ajfa-11937	224	1	5.2.4	CARDINAL
ajfa-11937	224	2	6	CARDINAL
ajfa-11937	225	1	durbin-watson	ORG
ajfa-11937	225	2	2.43	CARDINAL
ajfa-11937	225	3	0.05	CARDINAL
ajfa-11937	226	1	6	CARDINAL
ajfa-11937	228	1	2.73	CARDINAL
ajfa-11937	228	2	0.05	CARDINAL
ajfa-11937	228	3	ac	ORG
ajfa-11937	229	1	4.11	CARDINAL
ajfa-11937	229	2	0.05	CARDINAL
ajfa-11937	230	1	ac	ORG
ajfa-11937	233	1	ac	ORG
ajfa-11937	234	1	ac	ORG
ajfa-11937	236	1	carcello et al	PERSON
ajfa-11937	236	2	2005	DATE
ajfa-11937	236	3	ac	ORG
ajfa-11937	237	1	raghunandan et al	PERSON
ajfa-11937	237	2	2001	DATE
ajfa-11937	239	1	ac	ORG
ajfa-11937	239	2	extra asian journal of finance & accounting	ORG
ajfa-11937	239	3	1946-052x 2017	MONEY
ajfa-11937	239	4	9	CARDINAL
ajfa-11937	239	5	2	CARDINAL
ajfa-11937	239	6	176	CARDINAL
ajfa-11937	239	7	abbott et al	ORG
ajfa-11937	239	8	2010	DATE
ajfa-11937	240	1	6	CARDINAL
ajfa-11937	240	2	1	CARDINAL
ajfa-11937	242	1	0.473	MONEY
ajfa-11937	242	2	0.709	CARDINAL
ajfa-11937	242	3	2.434	CARDINAL
ajfa-11937	243	1	toler ance vif	PERSON
ajfa-11937	243	2	0.002	CARDINAL
ajfa-11937	243	3	0.986	CARDINAL
ajfa-11937	243	4	0.411 0.151 0.351 2.726 0.010 0.964	QUANTITY
ajfa-11937	243	5	1.037	MONEY
ajfa-11937	243	6	0.125	MONEY
ajfa-11937	243	7	4.110	MONEY
ajfa-11937	243	8	1.037	MONEY
ajfa-11937	243	9	acexp	GPE
ajfa-11937	243	10	acindus	ORG
ajfa-11937	243	11	big4	ORG
ajfa-11937	243	12	invenratio	ORG
ajfa-11937	244	1	7	CARDINAL
ajfa-11937	245	1	durbin-watson	ORG
ajfa-11937	245	2	2.45	CARDINAL
ajfa-11937	245	3	0.05	CARDINAL
ajfa-11937	246	1	7	CARDINAL
ajfa-11937	246	2	ac	ORG
ajfa-11937	246	3	ac	ORG
ajfa-11937	247	1	2.10	CARDINAL
ajfa-11937	247	2	2.46	CARDINAL
ajfa-11937	247	3	0.05	CARDINAL
ajfa-11937	247	4	that labour hours	TIME
ajfa-11937	247	5	ac	ORG
ajfa-11937	248	1	4.47	CARDINAL
ajfa-11937	248	2	0.05	CARDINAL
ajfa-11937	252	1	ac	ORG
ajfa-11937	253	1	goodwin	PERSON
ajfa-11937	253	2	2003	DATE
ajfa-11937	253	3	ac	ORG
ajfa-11937	254	1	asian	NORP
ajfa-11937	254	2	finance & accounting	ORG
ajfa-11937	254	3	1946-052x 2017	MONEY
ajfa-11937	254	4	9	CARDINAL
ajfa-11937	254	5	2	CARDINAL
ajfa-11937	254	6	177	CARDINAL
ajfa-11937	255	1	ac	ORG
ajfa-11937	255	2	abbott et al	PERSON
ajfa-11937	255	3	2010	DATE
ajfa-11937	256	1	2005	DATE
ajfa-11937	257	1	7	CARDINAL
ajfa-11937	257	2	2	CARDINAL
ajfa-11937	259	1	0.487	DATE
ajfa-11937	259	2	0.675	CARDINAL
ajfa-11937	259	3	0.044	CARDINAL
ajfa-11937	260	1	toler ance vif	PERSON
ajfa-11937	260	2	0.001 0.113	CARDINAL
ajfa-11937	260	3	0.129	MONEY
ajfa-11937	260	4	2.101	MONEY
ajfa-11937	260	5	0.355	CARDINAL
ajfa-11937	260	6	0.535 0.210 0.554 4.473	MONEY
ajfa-11937	260	7	big4	ORG
ajfa-11937	260	8	invenratio	ORG
ajfa-11937	261	1	ac	ORG
ajfa-11937	261	2	ac	ORG
ajfa-11937	261	3	ac	ORG
ajfa-11937	262	1	ac	ORG
ajfa-11937	262	2	ac	ORG
ajfa-11937	263	1	5.3	CARDINAL
ajfa-11937	263	2	ac	ORG
ajfa-11937	263	3	hours	TIME
ajfa-11937	264	1	one	CARDINAL
ajfa-11937	265	1	iia	ORG
ajfa-11937	266	1	asian journal of finance & accounting	ORG
ajfa-11937	266	2	1946-052x 2017	MONEY
ajfa-11937	266	3	9	CARDINAL
ajfa-11937	266	4	2	CARDINAL
ajfa-11937	266	5	178	CARDINAL
ajfa-11937	266	6	8	CARDINAL
ajfa-11937	266	7	hours	TIME
ajfa-11937	267	1	hours	TIME
ajfa-11937	269	1	hours	TIME
ajfa-11937	271	1	8	CARDINAL
ajfa-11937	271	2	hours	TIME
ajfa-11937	272	1	two	CARDINAL
ajfa-11937	273	1	asian	NORP
ajfa-11937	273	2	finance & accounting	ORG
ajfa-11937	273	3	1946-052x 2017	MONEY
ajfa-11937	273	4	9	CARDINAL
ajfa-11937	273	5	2	CARDINAL
ajfa-11937	273	6	179	CARDINAL
ajfa-11937	273	7	8	CARDINAL
ajfa-11937	274	1	hours	TIME
ajfa-11937	274	2	hours	TIME
ajfa-11937	274	3	9	CARDINAL
ajfa-11937	274	4	7 33%	PERCENT
ajfa-11937	274	5	8 53%	PERCENT
ajfa-11937	274	6	7 37%	PERCENT
ajfa-11937	274	7	8 47%	PERCENT
ajfa-11937	274	8	14 67%	PERCENT
ajfa-11937	274	9	7 47%	PERCENT
ajfa-11937	274	10	12 63%	PERCENT
ajfa-11937	274	11	9 53%	PERCENT
ajfa-11937	274	12	45	CARDINAL
ajfa-11937	274	13	15 71%	PERCENT
ajfa-11937	274	14	4 27%	PERCENT
ajfa-11937	274	15	11 58%	PERCENT
ajfa-11937	274	16	8 47%	PERCENT
ajfa-11937	274	17	6 29%	PERCENT
ajfa-11937	274	18	11 73%	PERCENT
ajfa-11937	274	19	8 42%	PERCENT
ajfa-11937	274	20	9 53%	PERCENT
ajfa-11937	274	21	6	CARDINAL
ajfa-11937	274	22	13 62%	PERCENT
ajfa-11937	274	23	4 27%	PERCENT
ajfa-11937	274	24	12 63%	PERCENT
ajfa-11937	274	25	5 29%	PERCENT
ajfa-11937	274	26	8 38%	PERCENT
ajfa-11937	274	27	11 73%	PERCENT
ajfa-11937	274	28	7 37%	PERCENT
ajfa-11937	274	29	12 71%	PERCENT
ajfa-11937	274	30	25	CARDINAL
ajfa-11937	274	31	17 81%	PERCENT
ajfa-11937	274	32	9 60%	PERCENT
ajfa-11937	274	33	14 74%	PERCENT
ajfa-11937	274	34	8 47%	PERCENT
ajfa-11937	274	35	4 19%	PERCENT
ajfa-11937	274	36	6 40%	PERCENT
ajfa-11937	274	37	5 26%	PERCENT
ajfa-11937	274	38	9 53%	PERCENT
ajfa-11937	274	39	10	CARDINAL
ajfa-11937	274	40	1 5%	PERCENT
ajfa-11937	274	41	7 47%	PERCENT
ajfa-11937	274	42	4 21%	PERCENT
ajfa-11937	274	43	4 24%	PERCENT
ajfa-11937	274	44	20 95%	PERCENT
ajfa-11937	274	45	8 53%	PERCENT
ajfa-11937	274	46	15 79%	PERCENT
ajfa-11937	274	47	13 76%	PERCENT
ajfa-11937	274	48	5	CARDINAL
ajfa-11937	274	49	11 52%	PERCENT
ajfa-11937	274	50	2 13%	PERCENT
ajfa-11937	274	51	8 42%	PERCENT
ajfa-11937	274	52	5 29%	PERCENT
ajfa-11937	274	53	10 48%	PERCENT
ajfa-11937	274	54	13 87%	PERCENT
ajfa-11937	274	55	11 58%	PERCENT
ajfa-11937	274	56	12 71%	PERCENT
ajfa-11937	274	57	100%	PERCENT
ajfa-11937	274	58	hours	TIME
ajfa-11937	274	59	16 76%	PERCENT
ajfa-11937	274	60	8 53%	PERCENT
ajfa-11937	274	61	12 63%	PERCENT
ajfa-11937	274	62	11 65%	PERCENT
ajfa-11937	274	63	hours	TIME
ajfa-11937	274	64	5	CARDINAL
ajfa-11937	274	65	24 7	DATE
ajfa-11937	274	66	47%	PERCENT
ajfa-11937	274	67	7 37%	PERCENT
ajfa-11937	274	68	6 35%	PERCENT
ajfa-11937	274	69	6	CARDINAL
ajfa-11937	274	70	6	CARDINAL
ajfa-11937	274	71	7	CARDINAL
ajfa-11937	274	72	ac	ORG
ajfa-11937	274	73	ac	ORG
ajfa-11937	275	1	ac	ORG
ajfa-11937	275	2	hours	TIME
ajfa-11937	275	3	8	CARDINAL
ajfa-11937	276	1	two	CARDINAL
ajfa-11937	276	2	36	CARDINAL
ajfa-11937	278	1	asian journal of finance & accounting	ORG
ajfa-11937	278	2	1946-052x 2017	MONEY
ajfa-11937	278	3	9	CARDINAL
ajfa-11937	278	4	2	CARDINAL
ajfa-11937	278	5	180	CARDINAL
ajfa-11937	278	6	20	CARDINAL
ajfa-11937	278	7	21	CARDINAL
ajfa-11937	279	1	nine	CARDINAL
ajfa-11937	279	2	three	CARDINAL
ajfa-11937	281	1	two	CARDINAL
ajfa-11937	282	1	firstly	ORDINAL
ajfa-11937	283	1	hours	TIME
ajfa-11937	284	1	ac	ORG
ajfa-11937	285	1	second	ORDINAL
ajfa-11937	285	2	ac	ORG
ajfa-11937	285	3	cfo	ORG
ajfa-11937	285	4	ac	ORG
ajfa-11937	285	5	cfo	ORG
ajfa-11937	286	1	ac	ORG
ajfa-11937	286	2	ac	ORG
ajfa-11937	288	1	carcello et al	PERSON
ajfa-11937	288	2	2005	DATE
ajfa-11937	289	1	ac	ORG
ajfa-11937	289	2	raghunandan et al	PERSON
ajfa-11937	289	3	2001	DATE
ajfa-11937	290	1	two	CARDINAL
ajfa-11937	290	2	ac	ORG
ajfa-11937	291	1	ac	ORG
ajfa-11937	292	1	ac	ORG
ajfa-11937	292	2	ac	ORG
ajfa-11937	293	1	ac	ORG
ajfa-11937	294	1	2003	DATE
ajfa-11937	295	1	ac	ORG
ajfa-11937	296	1	150 minutes	QUANTITY
ajfa-11937	296	2	ac	ORG
ajfa-11937	296	3	scarbrough et al	PERSON
ajfa-11937	296	4	1998	DATE
ajfa-11937	297	1	ac	ORG
ajfa-11937	298	1	hours	TIME
ajfa-11937	298	2	asian	NORP
ajfa-11937	298	3	finance & accounting	ORG
ajfa-11937	298	4	1946-052x 2017	MONEY
ajfa-11937	298	5	9	CARDINAL
ajfa-11937	298	6	2	CARDINAL
ajfa-11937	298	7	181	CARDINAL
ajfa-11937	299	1	ac	ORG
ajfa-11937	301	1	ac	ORG
ajfa-11937	301	2	ac	ORG
ajfa-11937	302	1	ac	ORG
ajfa-11937	303	1	7	CARDINAL
ajfa-11937	303	2	ac	ORG
ajfa-11937	303	3	the past decade	DATE
ajfa-11937	304	1	ac	ORG
ajfa-11937	306	1	ac	ORG
ajfa-11937	307	1	ac	ORG
ajfa-11937	308	1	300	CARDINAL
ajfa-11937	308	2	ac	ORG
ajfa-11937	308	3	ac	ORG
ajfa-11937	309	1	ac	ORG
ajfa-11937	309	2	ac	ORG
ajfa-11937	310	1	greater labour hours	TIME
ajfa-11937	312	1	ac	ORG
ajfa-11937	312	2	two	CARDINAL
ajfa-11937	313	1	ac	ORG
ajfa-11937	315	1	first	ORDINAL
ajfa-11937	315	2	asian	NORP
ajfa-11937	315	3	finance & accounting	ORG
ajfa-11937	315	4	1946-052x 2017	MONEY
ajfa-11937	316	1	9	CARDINAL
ajfa-11937	316	2	2	CARDINAL
ajfa-11937	316	3	182	CARDINAL
ajfa-11937	316	4	annual	DATE
ajfa-11937	319	1	second	ORDINAL
ajfa-11937	320	1	ac	ORG
ajfa-11937	321	1	six	CARDINAL
ajfa-11937	321	2	ac	ORG
ajfa-11937	322	1	third	ORDINAL
ajfa-11937	322	2	300	CARDINAL
ajfa-11937	322	3	20092010 financial year	DATE
ajfa-11937	324	1	australia	GPE
ajfa-11937	325	1	iia australia	ORG
ajfa-11937	326	1	annual	DATE
ajfa-11937	327	1	ac	ORG
ajfa-11937	327	2	ac	ORG
ajfa-11937	329	1	first	ORDINAL
ajfa-11937	331	1	second	ORDINAL
ajfa-11937	333	1	ac	ORG
ajfa-11937	333	2	ac	ORG
ajfa-11937	333	3	ac	ORG
ajfa-11937	334	1	the institute of internal auditors	ORG
ajfa-11937	334	2	iia	ORG
ajfa-11937	334	3	australia	GPE
ajfa-11937	335	1	iia	ORG
ajfa-11937	336	1	abbott	GPE
ajfa-11937	336	2	l. j., & parker	PERSON
ajfa-11937	336	3	s.	PERSON
ajfa-11937	336	4	2000	DATE
ajfa-11937	338	1	26(11	CARDINAL
ajfa-11937	338	2	55	CARDINAL
ajfa-11937	339	1	asian	NORP
ajfa-11937	339	2	finance & accounting	ORG
ajfa-11937	340	1	1946-052x 2017	MONEY
ajfa-11937	340	2	9	CARDINAL
ajfa-11937	340	3	2	CARDINAL
ajfa-11937	340	4	183	CARDINAL
ajfa-11937	340	5	abbott	GPE
ajfa-11937	340	6	l. j.	PERSON
ajfa-11937	340	7	parker	GPE
ajfa-11937	340	8	s., & peters	ORG
ajfa-11937	340	9	2003	DATE
ajfa-11937	342	1	20(2	CARDINAL
ajfa-11937	342	2	215	CARDINAL
ajfa-11937	342	3	abbott	GPE
ajfa-11937	342	4	l. j.	PERSON
ajfa-11937	342	5	parker	GPE
ajfa-11937	342	6	s., & peters	ORG
ajfa-11937	342	7	g. f. (	PERSON
ajfa-11937	342	8	2004	DATE
ajfa-11937	344	1	journal of practice &	ORG
ajfa-11937	344	2	69	CARDINAL
ajfa-11937	345	1	abbott	GPE
ajfa-11937	345	2	l. j.	PERSON
ajfa-11937	345	3	parker	GPE
ajfa-11937	345	4	s., & peters	ORG
ajfa-11937	345	5	g. f. (	PERSON
ajfa-11937	345	6	2010	DATE
ajfa-11937	346	1	two	CARDINAL
ajfa-11937	347	1	24(1	CARDINAL
ajfa-11937	347	2	1-24	DATE
ajfa-11937	348	1	l. j.	PERSON
ajfa-11937	348	2	parker	GPE
ajfa-11937	348	3	s., peters	ORG
ajfa-11937	348	4	g. f., & raghunandan	PERSON
ajfa-11937	348	5	k.	PERSON
ajfa-11937	348	6	2003	DATE
ajfa-11937	350	1	journal of practice &	ORG
ajfa-11937	350	2	22(2	CARDINAL
ajfa-11937	350	3	17	CARDINAL
ajfa-11937	351	1	duncan	PERSON
ajfa-11937	351	2	k., kelly	PERSON
ajfa-11937	351	3	s.	GPE
ajfa-11937	351	4	mcnamara	GPE
ajfa-11937	351	5	r., & nagel	ORG
ajfa-11937	351	6	s.	PERSON
ajfa-11937	351	7	2012	DATE
ajfa-11937	353	1	accounting & finance	ORG
ajfa-11937	353	2	971-1000	CARDINAL
ajfa-11937	356	1	1999	DATE
ajfa-11937	358	1	54(3	CARDINAL
ajfa-11937	358	2	1067-1095	CARDINAL
ajfa-11937	359	1	australian institute of company directors	ORG
ajfa-11937	359	2	& institute of internal auditors australia	ORG
ajfa-11937	360	1	2008	DATE
ajfa-11937	362	1	ligare pty ltd	ORG
ajfa-11937	363	1	australian stock exchange	ORG
ajfa-11937	363	2	2003	DATE
ajfa-11937	364	1	asx corporate governance council	ORG
ajfa-11937	366	1	http://www.asx.com.au/documents/asx-compliance/principles-and-recommendations-march-2 003.pdf (may 19, 2013	CARDINAL
ajfa-11937	367	1	australian	NORP
ajfa-11937	367	2	2007	DATE
ajfa-11937	368	1	asx corporate governance council	ORG
ajfa-11937	369	1	2nd	ORDINAL
ajfa-11937	370	1	19, 2013	DATE
ajfa-11937	371	1	beasley	PERSON
ajfa-11937	371	2	m. s.	PERSON
ajfa-11937	371	3	carcello	ORG
ajfa-11937	371	4	j. v.	PERSON
ajfa-11937	371	5	d. r.	NORP
ajfa-11937	371	6	2000	DATE
ajfa-11937	373	1	14	CARDINAL
ajfa-11937	373	2	14-21	DATE
ajfa-11937	374	1	j. v.	PERSON
ajfa-11937	374	2	d. r.	NORP
ajfa-11937	374	3	neal	PERSON
ajfa-11937	374	4	t. l., & riley	ORG
ajfa-11937	374	5	r. a.	PERSON
ajfa-11937	374	6	2002	DATE
ajfa-11937	376	1	19(3	DATE
ajfa-11937	376	2	365-384	CARDINAL
ajfa-11937	377	1	j. v.	PERSON
ajfa-11937	377	2	d. r.	NORP
ajfa-11937	377	3	, & raghunandan	ORG
ajfa-11937	377	4	k. (2005	PERSON
ajfa-11937	378	1	u.s.	GPE
ajfa-11937	379	1	19(2	CARDINAL
ajfa-11937	379	2	69	CARDINAL
ajfa-11937	380	1	https://doi.org/10.2308/acch.2005.19.2.69 asian journal of finance & accounting	ORG
ajfa-11937	380	2	1946-052x 2017	MONEY
ajfa-11937	380	3	9	CARDINAL
ajfa-11937	380	4	2	CARDINAL
ajfa-11937	380	5	184	CARDINAL
ajfa-11937	380	6	j. v.,	PERSON
ajfa-11937	380	7	t. l.	PERSON
ajfa-11937	380	8	2000	DATE
ajfa-11937	382	1	75(4	DATE
ajfa-11937	382	2	453	CARDINAL
ajfa-11937	382	3	j.	PERSON
ajfa-11937	382	4	g., & leung	ORG
ajfa-11937	382	5	2009	DATE
ajfa-11937	383	1	australia	GPE
ajfa-11937	384	1	22(2	CARDINAL
ajfa-11937	384	2	200-220	CARDINAL
ajfa-11937	384	3	b. j.	PERSON
ajfa-11937	384	4	1993	DATE
ajfa-11937	386	1	8(3	DATE
ajfa-11937	386	2	8	CARDINAL
ajfa-11937	387	1	dalton	PERSON
ajfa-11937	387	2	d. r.	NORP
ajfa-11937	387	3	dailey	ORG
ajfa-11937	387	4	c. m.	PERSON
ajfa-11937	387	5	a. e., & johnson	PERSON
ajfa-11937	387	6	j. l.	PERSON
ajfa-11937	387	7	1998	DATE
ajfa-11937	389	1	19	CARDINAL
ajfa-11937	389	2	269	CARDINAL
ajfa-11937	390	1	w. n.	PERSON
ajfa-11937	390	2	xie	GPE
ajfa-11937	390	3	b.	PERSON
ajfa-11937	390	4	w.	PERSON
ajfa-11937	390	5	2004	DATE
ajfa-11937	392	1	23	CARDINAL
ajfa-11937	392	2	279	CARDINAL
ajfa-11937	393	1	https://doi.org/10.1016/j.jaccpubpol.2004.06.001 deloitte	PERSON
ajfa-11937	394	1	2015	CARDINAL
ajfa-11937	397	1	2015	DATE
ajfa-11937	398	1	f. t.	PERSON
ajfa-11937	398	2	1997	DATE
ajfa-11937	400	1	abacus	GPE
ajfa-11937	400	2	september	DATE
ajfa-11937	400	3	208	CARDINAL
ajfa-11937	401	1	f. t.	PERSON
ajfa-11937	401	2	d. r.	NORP
ajfa-11937	401	3	archambeault	GPE
ajfa-11937	401	4	d. s., & reed	ORG
ajfa-11937	401	5	s.	PERSON
ajfa-11937	401	6	2002	DATE
ajfa-11937	403	1	journal of accounting literature	ORG
ajfa-11937	403	2	21	CARDINAL
ajfa-11937	403	3	38	CARDINAL
ajfa-11937	404	1	f. t.	PERSON
ajfa-11937	404	2	s. (2001	ORG
ajfa-11937	406	1	20	CARDINAL
ajfa-11937	406	2	31	CARDINAL
ajfa-11937	407	1	e. f., & jensen	PERSON
ajfa-11937	407	2	m. c.	PERSON
ajfa-11937	407	3	1983	DATE
ajfa-11937	409	1	26(2	CARDINAL
ajfa-11937	409	2	301	CARDINAL
ajfa-11937	410	1	a. j.	PERSON
ajfa-11937	410	2	krishnamurthy	PERSON
ajfa-11937	410	3	s., & solieri	ORG
ajfa-11937	410	4	s. a.	PERSON
ajfa-11937	410	5	2003	DATE
ajfa-11937	413	1	https://doi.org/10.2139/ssrn.401240 goddard	PERSON
ajfa-11937	413	2	a. r.	PERSON
ajfa-11937	413	3	2001	DATE
ajfa-11937	414	1	cadbury code	ORG
ajfa-11937	415	1	358	CARDINAL
ajfa-11937	416	1	goodwin	PERSON
ajfa-11937	416	2	j.	PERSON
ajfa-11937	416	3	2003	DATE
ajfa-11937	417	1	australia	GPE
ajfa-11937	417	2	new zealand	GPE
ajfa-11937	418	1	international journal of auditing	ORG
ajfa-11937	418	2	7	CARDINAL
ajfa-11937	418	3	263	CARDINAL
ajfa-11937	419	1	https://doi.org/10.1046/j.1099-1123.2003.00074.x asian journal of finance & accounting	ORG
ajfa-11937	419	2	1946-052x 2017	MONEY
ajfa-11937	419	3	9	CARDINAL
ajfa-11937	419	4	2	CARDINAL
ajfa-11937	419	5	j., & kent	ORG
ajfa-11937	419	6	2006a	DATE
ajfa-11937	421	1	387	CARDINAL
ajfa-11937	422	1	https://doi.org/10.1111/j.1467-629x.2006.00174.x goodwin	PERSON
ajfa-11937	422	2	j., & kent	ORG
ajfa-11937	422	3	2006b	DATE
ajfa-11937	423	1	australian	NORP
ajfa-11937	424	1	21(1	CARDINAL
ajfa-11937	424	2	81	CARDINAL
ajfa-11937	425	1	j., & yeo	ORG
ajfa-11937	425	2	t. y.	GPE
ajfa-11937	425	3	2001	DATE
ajfa-11937	426	1	two	CARDINAL
ajfa-11937	426	2	singapore	GPE
ajfa-11937	427	1	international journal of auditing	ORG
ajfa-11937	427	2	5	CARDINAL
ajfa-11937	427	3	107	CARDINAL
ajfa-11937	428	1	https://doi.org/10.1111/j.1099-1123.2001.00329.x gwilliam	PERSON
ajfa-11937	428	2	d., & kilcommins	ORG
ajfa-11937	428	3	m.	PERSON
ajfa-11937	428	4	1998	DATE
ajfa-11937	429	1	ireland	GPE
ajfa-11937	430	1	irish	NORP
ajfa-11937	430	2	5(1	CARDINAL
ajfa-11937	430	3	23-56	CARDINAL
ajfa-11937	431	1	j. f.	PERSON
ajfa-11937	431	2	anderson	PERSON
ajfa-11937	431	3	r. e.	PERSON
ajfa-11937	431	4	tatham	GPE
ajfa-11937	431	5	r. l.	PERSON
ajfa-11937	431	6	w. c.	PERSON
ajfa-11937	431	7	1995	DATE
ajfa-11937	432	1	4th	ORDINAL
ajfa-11937	433	1	new jersey	GPE
ajfa-11937	433	2	prentice hall	ORG
ajfa-11937	434	1	r., & hoitash	ORG
ajfa-11937	434	2	2008	DATE
ajfa-11937	435	1	24(4	CARDINAL
ajfa-11937	435	2	368	CARDINAL
ajfa-11937	436	1	iia research foundation	ORG
ajfa-11937	436	2	2003	DATE
ajfa-11937	437	1	two	CARDINAL
ajfa-11937	438	1	altamonte springs	ORG
ajfa-11937	438	2	the institute of internal auditors	ORG
ajfa-11937	439	1	may 30, 2013	DATE
ajfa-11937	440	1	institute of internal auditors	ORG
ajfa-11937	440	2	2002a	DATE
ajfa-11937	441	1	iia	ORG
ajfa-11937	441	2	altamonte springs	GPE
ajfa-11937	441	3	the institute of internal auditors	ORG
ajfa-11937	442	1	institute of internal auditors	ORG
ajfa-11937	442	2	2002b	DATE
ajfa-11937	444	1	altamonte springs:	ORG
ajfa-11937	444	2	the institute of internal auditors	ORG
ajfa-11937	445	1	institute of internal auditors	ORG
ajfa-11937	445	2	2003a	DATE
ajfa-11937	446	1	iia	ORG
ajfa-11937	447	1	altamonte springs:	ORG
ajfa-11937	447	2	the institute of internal auditors	ORG
ajfa-11937	448	1	institute of internal auditors	ORG
ajfa-11937	448	2	2003b	DATE
ajfa-11937	449	1	iia	ORG
ajfa-11937	449	2	no.008	PRODUCT
ajfa-11937	450	1	altamonte springs:	ORG
ajfa-11937	450	2	the institute of internal auditors	ORG
ajfa-11937	451	1	institute of internal auditors	ORG
ajfa-11937	451	2	2004	DATE
ajfa-11937	453	1	altamonte springs:	ORG
ajfa-11937	453	2	the institute of internal auditors	ORG
ajfa-11937	454	1	30, 2013	DATE
ajfa-11937	455	1	jensen	PERSON
ajfa-11937	455	2	m. c.	PERSON
ajfa-11937	455	3	w. h.	PERSON
ajfa-11937	455	4	1976	DATE
ajfa-11937	457	1	journal of financial economics	ORG
ajfa-11937	457	2	3	CARDINAL
ajfa-11937	457	3	305	CARDINAL
ajfa-11937	458	1	https://doi.org/10.1016/0304-405x(76)90026-x	DATE
ajfa-11937	458	2	l. p.,	PERSON
ajfa-11937	458	3	t. j.	PERSON
ajfa-11937	458	4	1993	DATE
ajfa-11937	460	1	12(1	CARDINAL
ajfa-11937	460	2	24	CARDINAL
ajfa-11937	461	1	asian journal of finance & accounting	ORG
ajfa-11937	461	2	1946-052x 2017	MONEY
ajfa-11937	461	3	9	CARDINAL
ajfa-11937	461	4	2	CARDINAL
ajfa-11937	461	5	186	CARDINAL
ajfa-11937	461	6	kanel	ORG
ajfa-11937	461	7	r.	NORP
ajfa-11937	461	8	b. t.	PERSON
ajfa-11937	461	9	b. m.	PERSON
ajfa-11937	461	10	2008	DATE
ajfa-11937	462	1	morning	TIME
ajfa-11937	463	1	25, 165172	DATE
ajfa-11937	464	1	klein	PERSON
ajfa-11937	464	2	a.	PERSON
ajfa-11937	464	3	2002	DATE
ajfa-11937	465	1	audit committee	ORG
ajfa-11937	466	1	journal of accounting and economics	ORG
ajfa-11937	466	2	33	DATE
ajfa-11937	466	3	375	CARDINAL
ajfa-11937	467	1	https://doi.org/10.1016/s0165-4101(02)00059-9 lary	PERSON
ajfa-11937	467	2	a. m.	PERSON
ajfa-11937	467	3	d.w.	GPE
ajfa-11937	467	4	2011	DATE
ajfa-11937	469	1	27(4	CARDINAL
ajfa-11937	469	2	336	CARDINAL
ajfa-11937	469	3	lin	PERSON
ajfa-11937	469	4	j. w.	PERSON
ajfa-11937	469	5	li	PERSON
ajfa-11937	469	6	j. f., & yang	PERSON
ajfa-11937	469	7	j. s.	PERSON
ajfa-11937	469	8	2006	DATE
ajfa-11937	471	1	21(9	DATE
ajfa-11937	471	2	921	CARDINAL
ajfa-11937	472	1	munro	PERSON
ajfa-11937	472	2	l. a.	PERSON
ajfa-11937	472	3	2008	DATE
ajfa-11937	473	1	australia	GPE
ajfa-11937	474	1	australian	NORP
ajfa-11937	474	2	310	CARDINAL
ajfa-11937	475	1	https://doi.org/10.1111/j.1835-2561.2008.0020.x raghunandan	ORG
ajfa-11937	475	2	rama	GPE
ajfa-11937	475	3	& scarbrough	ORG
ajfa-11937	475	4	1998	DATE
ajfa-11937	476	1	canadian	NORP
ajfa-11937	477	1	journal of international accounting, auditing & taxation	ORG
ajfa-11937	477	2	7(2	CARDINAL
ajfa-11937	477	3	181	CARDINAL
ajfa-11937	478	1	https://doi.org/10.1016/s1061-9518(98)90013-1 raghunandan	GPE
ajfa-11937	478	2	k.	PERSON
ajfa-11937	478	3	w. j., & rama	PERSON
ajfa-11937	478	4	d. v.	PERSON
ajfa-11937	478	5	2001	DATE
ajfa-11937	480	1	105	CARDINAL
ajfa-11937	481	1	scarbrough	PERSON
ajfa-11937	481	2	rama	GPE
ajfa-11937	481	3	d.v.	GPE
ajfa-11937	481	4	k.	PERSON
ajfa-11937	481	5	1998	DATE
ajfa-11937	482	1	canadian	NORP
ajfa-11937	483	1	12(1	CARDINAL
ajfa-11937	483	2	51-62	DATE
ajfa-11937	484	1	singh	GPE
ajfa-11937	484	2	h., & newby	ORG
ajfa-11937	484	3	r.	PERSON
ajfa-11937	484	4	2010	DATE
ajfa-11937	486	1	309	CARDINAL
ajfa-11937	488	1	xie	PERSON
ajfa-11937	488	2	b.	PERSON
ajfa-11937	488	3	davidson iii	PERSON
ajfa-11937	488	4	w. n., & dadalt	PERSON
ajfa-11937	488	5	2003	DATE
ajfa-11937	490	1	9	CARDINAL
ajfa-11937	490	2	295	CARDINAL
ajfa-11937	491	1	kent, p., & clarkson	ORG
ajfa-11937	491	2	2006	DATE
ajfa-11937	492	1	malaysian	NORP
ajfa-11937	493	1	21(7	CARDINAL
ajfa-11937	493	2	757-782	PRODUCT
ajfa-11937	495	1	asx	PERSON
ajfa-11937	495	2	australian	NORP
ajfa-11937	495	3	asian journal of finance & accounting	ORG
ajfa-11937	495	4	1946-052x 2017	MONEY
ajfa-11937	495	5	9	CARDINAL
ajfa-11937	495	6	2	CARDINAL
ajfa-11937	495	7	187	CARDINAL
ajfa-11937	496	1	cfo	ORG
ajfa-11937	497	1	cro	PERSON
ajfa-11937	499	1	iaf: internal audit function	ORG
ajfa-11937	500	1	iia	ORG
ajfa-11937	501	1	appendix 1	PERSON
ajfa-11937	501	2	6	CARDINAL
ajfa-11937	501	3	20	CARDINAL
ajfa-11937	501	4	21-100	CARDINAL
ajfa-11937	501	5	101-300	CARDINAL
ajfa-11937	501	6	301-500	CARDINAL
ajfa-11937	501	7	500	CARDINAL
ajfa-11937	501	8	7	CARDINAL
ajfa-11937	501	9	8	CARDINAL
ajfa-11937	576	1	9	CARDINAL
ajfa-11937	577	1	approximately dollar	MONEY
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ajfa-11937	577	3	10	CARDINAL
ajfa-11937	577	4	many total hours	TIME
ajfa-11937	577	5	internal asian journal of finance & accounting	ORG
ajfa-11937	577	6	1946-052x 2017	MONEY
ajfa-11937	578	1	9	CARDINAL
ajfa-11937	578	2	2	CARDINAL
ajfa-11937	578	3	188	CARDINAL
ajfa-11937	653	1	11	CARDINAL
ajfa-11937	653	2	the total hours	TIME
ajfa-11937	653	3	10	CARDINAL
ajfa-11937	654	1	up to 100%	PERCENT
ajfa-11937	654	2	% of hours	TIME
ajfa-11937	654	3	13	CARDINAL
ajfa-11937	654	4	three	CARDINAL
ajfa-11937	654	5	annual	DATE
ajfa-11937	654	6	16	CARDINAL
ajfa-11937	655	1	a year	DATE
ajfa-11937	694	1	finance & accounting	ORG
ajfa-11937	694	2	1946-052x 2017	MONEY
ajfa-11937	694	3	9	CARDINAL
ajfa-11937	694	4	2	CARDINAL
ajfa-11937	694	5	189	CARDINAL
ajfa-11937	733	1	19	CARDINAL
ajfa-11937	733	2	20	CARDINAL
ajfa-11937	733	3	often per year	DATE
ajfa-11937	733	4	35 per year 6	DATE
ajfa-11937	733	5	21	CARDINAL
ajfa-11937	733	6	first	ORDINAL
ajfa-11937	734	1	http://creativecommons.org/licenses/by/3.0/	ORG