id	sid	eid	entity	type
ajfa-13029	1	1	microsoft	ORG
ajfa-13029	1	2	13029-47671	DATE
ajfa-13029	1	3	asian	NORP
ajfa-13029	1	4	finance & accounting	ORG
ajfa-13029	1	5	1946-052x 2018	CARDINAL
ajfa-13029	1	6	10	CARDINAL
ajfa-13029	1	7	1	CARDINAL
ajfa-13029	1	8	226	CARDINAL
ajfa-13029	1	9	ebrahim ahmed assakaf	PERSON
ajfa-13029	1	10	taiz university	ORG
ajfa-13029	1	11	yemen	GPE
ajfa-13029	1	12	shamsiah samsudin tissa	ORG
ajfa-13029	1	13	universiti utara malaysia	PERSON
ajfa-13029	1	14	malaysia	GPE
ajfa-13029	2	1	zaleha othman oyagsb	PERSON
ajfa-13029	2	2	universiti utara malaysia	PERSON
ajfa-13029	2	3	malaysia	GPE
ajfa-13029	3	1	jan. 17, 2018	DATE
ajfa-13029	3	2	may 4, 2018	DATE
ajfa-13029	3	3	june 1, 2018	DATE
ajfa-13029	3	4	https://doi.org/10.5296/ajfa.v10i1.13029	ORG
ajfa-13029	8	1	the supreme audit institution	ORG
ajfa-13029	10	1	sai asian journal of finance & accounting	ORG
ajfa-13029	10	2	1946-052x 2018	CARDINAL
ajfa-13029	10	3	10	CARDINAL
ajfa-13029	10	4	1	CARDINAL
ajfa-13029	10	5	227	CARDINAL
ajfa-13029	10	6	the last two decades	DATE
ajfa-13029	12	1	more than 66%	PERCENT
ajfa-13029	12	2	2017	DATE
ajfa-13029	13	1	1988	DATE
ajfa-13029	13	2	othman	PERSON
ajfa-13029	13	3	shafie, & zakimi	ORG
ajfa-13029	13	4	2014	DATE
ajfa-13029	14	1	the united nations	ORG
ajfa-13029	14	2	one	CARDINAL
ajfa-13029	14	3	seventeen	CARDINAL
ajfa-13029	15	1	2017	CARDINAL
ajfa-13029	15	2	united nations	ORG
ajfa-13029	15	3	2004	DATE
ajfa-13029	16	1	the world bank	ORG
ajfa-13029	16	2	1997	DATE
ajfa-13029	17	1	2017	CARDINAL
ajfa-13029	17	2	rady	ORG
ajfa-13029	17	3	2016	DATE
ajfa-13029	17	4	united nations	ORG
ajfa-13029	17	5	2004	DATE
ajfa-13029	17	6	othman et al.	PERSON
ajfa-13029	17	7	2014	DATE
ajfa-13029	18	1	recent decades	DATE
ajfa-13029	18	2	everett	PERSON
ajfa-13029	18	3	neu, & rahaman	ORG
ajfa-13029	18	4	2007	DATE
ajfa-13029	18	5	31 october 2003	DATE
ajfa-13029	18	6	2005	DATE
ajfa-13029	18	7	united nations	ORG
ajfa-13029	18	8	2004	DATE
ajfa-13029	19	1	as early as 1953	DATE
ajfa-13029	19	2	the international organization of supreme	ORG
ajfa-13029	20	1	190	CARDINAL
ajfa-13029	21	1	many decades	DATE
ajfa-13029	22	1	2015	DATE
ajfa-13029	23	1	gustavson & sundström	ORG
ajfa-13029	23	2	2016	DATE
ajfa-13029	23	3	khan	GPE
ajfa-13029	23	4	2006	DATE
ajfa-13029	23	5	& eiya	ORG
ajfa-13029	23	6	2013	DATE
ajfa-13029	25	1	1997	DATE
ajfa-13029	27	1	one	CARDINAL
ajfa-13029	27	2	asian	NORP
ajfa-13029	27	3	finance & accounting	ORG
ajfa-13029	27	4	1946-052x 2018	CARDINAL
ajfa-13029	28	1	10	CARDINAL
ajfa-13029	28	2	1	CARDINAL
ajfa-13029	28	3	228	CARDINAL
ajfa-13029	28	4	goodson	ORG
ajfa-13029	28	5	mory, & lapointe	ORG
ajfa-13029	28	6	2012	DATE
ajfa-13029	30	1	gustavson & sundström	ORG
ajfa-13029	30	2	2016	DATE
ajfa-13029	33	1	three	CARDINAL
ajfa-13029	34	1	everett et al.	PERSON
ajfa-13029	34	2	2007	DATE
ajfa-13029	34	3	guthrie	PERSON
ajfa-13029	34	4	2001	DATE
ajfa-13029	35	1	1988	DATE
ajfa-13029	35	2	othman et al	PERSON
ajfa-13029	35	3	2014	DATE
ajfa-13029	35	4	2017	CARDINAL
ajfa-13029	35	5	& eiya	ORG
ajfa-13029	35	6	2013	DATE
ajfa-13029	36	1	2004	DATE
ajfa-13029	37	1	2013	DATE
ajfa-13029	37	2	2005	DATE
ajfa-13029	37	3	mauro	ORG
ajfa-13029	37	4	1998	DATE
ajfa-13029	37	5	tsagkanos, & siriopoulos	ORG
ajfa-13029	37	6	2013	DATE
ajfa-13029	37	7	2016	DATE
ajfa-13029	37	8	1998	DATE
ajfa-13029	38	1	ahmadi & homauni	ORG
ajfa-13029	38	2	2011	DATE
ajfa-13029	38	3	mauro	ORG
ajfa-13029	38	4	1998	DATE
ajfa-13029	38	5	myint	ORG
ajfa-13029	38	6	2000	DATE
ajfa-13029	39	1	jetter	PERSON
ajfa-13029	39	2	hassan	PERSON
ajfa-13029	39	3	2015	DATE
ajfa-13029	40	1	2005	DATE
ajfa-13029	40	2	2005	DATE
ajfa-13029	41	1	gounev	PERSON
ajfa-13029	41	2	dzhekova	GPE
ajfa-13029	41	3	bezlov	PERSON
ajfa-13029	41	4	2012	DATE
ajfa-13029	44	1	2000	DATE
ajfa-13029	45	1	2000	DATE
ajfa-13029	45	2	shleifer & vishny	ORG
ajfa-13029	45	3	asian journal of finance & accounting	ORG
ajfa-13029	45	4	1946-052x 2018	CARDINAL
ajfa-13029	46	1	10	CARDINAL
ajfa-13029	46	2	1	CARDINAL
ajfa-13029	46	3	229	CARDINAL
ajfa-13029	46	4	1993	DATE
ajfa-13029	47	1	everett et al.	PERSON
ajfa-13029	47	2	2007	DATE
ajfa-13029	47	3	1998	DATE
ajfa-13029	48	1	ahmadi & homauni	ORG
ajfa-13029	48	2	2011	DATE
ajfa-13029	48	3	myint	ORG
ajfa-13029	48	4	2000	DATE
ajfa-13029	48	5	shleifer & vishny	ORG
ajfa-13029	48	6	1993	DATE
ajfa-13029	49	1	khan	GPE
ajfa-13029	49	2	2006	DATE
ajfa-13029	49	3	& eiya	ORG
ajfa-13029	49	4	2013	DATE
ajfa-13029	50	1	khan	GPE
ajfa-13029	50	2	2006	DATE
ajfa-13029	50	3	1999	DATE
ajfa-13029	51	1	everett et al.	PERSON
ajfa-13029	51	2	2007	DATE
ajfa-13029	52	1	dipietro, 2011	ORG
ajfa-13029	53	1	ionescu	PERSON
ajfa-13029	53	2	2014	DATE
ajfa-13029	56	1	four	CARDINAL
ajfa-13029	57	1	first	ORDINAL
ajfa-13029	58	1	secondly	ORDINAL
ajfa-13029	59	1	thirdly	ORDINAL
ajfa-13029	60	1	100, 2013	DATE
ajfa-13029	61	1	goodson et al	ORG
ajfa-13029	62	1	2012	DATE
ajfa-13029	65	1	1999	DATE
ajfa-13029	65	2	khan	GPE
ajfa-13029	65	3	2006	DATE
ajfa-13029	65	4	dipietro, 2011	ORG
ajfa-13029	66	1	tara	PERSON
ajfa-13029	66	2	asian	NORP
ajfa-13029	66	3	finance & accounting	ORG
ajfa-13029	66	4	1946-052x 2018	CARDINAL
ajfa-13029	66	5	10	CARDINAL
ajfa-13029	66	6	1	CARDINAL
ajfa-13029	66	7	230	CARDINAL
ajfa-13029	66	8	matica	PERSON
ajfa-13029	66	9	2016	DATE
ajfa-13029	67	1	tara	PERSON
ajfa-13029	67	2	matica	PERSON
ajfa-13029	67	3	2016	DATE
ajfa-13029	68	1	ionescu	PERSON
ajfa-13029	68	2	2014	DATE
ajfa-13029	69	1	liu	PERSON
ajfa-13029	69	2	lin	PERSON
ajfa-13029	69	3	2012	DATE
ajfa-13029	72	1	2013	DATE
ajfa-13029	73	1	everett et al.	PERSON
ajfa-13029	73	2	2007	DATE
ajfa-13029	73	3	kassem & higson	ORG
ajfa-13029	73	4	2016	DATE
ajfa-13029	74	1	albrecht et al	PERSON
ajfa-13029	75	1	2012	DATE
ajfa-13029	78	1	khan	GPE
ajfa-13029	78	2	2006	DATE
ajfa-13029	79	1	2013	DATE
ajfa-13029	80	1	khan	GPE
ajfa-13029	80	2	2006	DATE
ajfa-13029	81	1	albrecht et al	PERSON
ajfa-13029	82	1	2012	DATE
ajfa-13029	85	1	albrecht et al.	PERSON
ajfa-13029	85	2	2012	DATE
ajfa-13029	86	1	khan	GPE
ajfa-13029	86	2	2006	DATE
ajfa-13029	88	1	eight	CARDINAL
ajfa-13029	88	2	asian	NORP
ajfa-13029	88	3	finance & accounting	ORG
ajfa-13029	88	4	1946-052x 2018	CARDINAL
ajfa-13029	88	5	10	CARDINAL
ajfa-13029	88	6	1	CARDINAL
ajfa-13029	88	7	231	CARDINAL
ajfa-13029	90	1	ahmadi & homauni	ORG
ajfa-13029	90	2	2011	DATE
ajfa-13029	90	3	al-sadig	PERSON
ajfa-13029	90	4	2009	DATE
ajfa-13029	90	5	assakaf	PERSON
ajfa-13029	90	6	& othman	ORG
ajfa-13029	90	7	2018	DATE
ajfa-13029	90	8	ata & arvas	ORG
ajfa-13029	90	9	2011	DATE
ajfa-13029	90	10	2013	DATE
ajfa-13029	90	11	borlea	GPE
ajfa-13029	90	12	achim, & miron	ORG
ajfa-13029	90	13	2017	CARDINAL
ajfa-13029	90	14	2017	DATE
ajfa-13029	90	15	ksenia, 2008	ORG
ajfa-13029	90	16	1998	DATE
ajfa-13029	90	17	maiyaki	GPE
ajfa-13029	90	18	2010	DATE
ajfa-13029	90	19	mauro	ORG
ajfa-13029	90	20	1998	DATE
ajfa-13029	90	21	2005	DATE
ajfa-13029	90	22	rady	ORG
ajfa-13029	90	23	2016	DATE
ajfa-13029	90	24	1998	DATE
ajfa-13029	90	25	ahmadi & homauni	ORG
ajfa-13029	90	26	2011	DATE
ajfa-13029	90	27	amundsen	ORG
ajfa-13029	90	28	1999	DATE
ajfa-13029	90	29	2013	DATE
ajfa-13029	90	30	2017	CARDINAL
ajfa-13029	90	31	2005	DATE
ajfa-13029	90	32	mauro	ORG
ajfa-13029	90	33	1998	DATE
ajfa-13029	90	34	myint	ORG
ajfa-13029	90	35	2000	DATE
ajfa-13029	90	36	1998	DATE
ajfa-13029	91	1	2013	DATE
ajfa-13029	91	2	2005	DATE
ajfa-13029	91	3	myint	ORG
ajfa-13029	91	4	2000	DATE
ajfa-13029	91	5	friedman	ORG
ajfa-13029	91	6	johnson	GPE
ajfa-13029	91	7	kaufmann, & zoido-lobaton	ORG
ajfa-13029	91	8	2000	DATE
ajfa-13029	91	9	johnson	GPE
ajfa-13029	91	10	kaufmann, & zoido-lobaton	ORG
ajfa-13029	91	11	1998	DATE
ajfa-13029	91	12	1998	DATE
ajfa-13029	92	1	anderson & tverdova	ORG
ajfa-13029	92	2	2003	DATE
ajfa-13029	92	3	assiotis & sylwester	ORG
ajfa-13029	92	4	2014	DATE
ajfa-13029	92	5	bowler & karp	ORG
ajfa-13029	92	6	2004	DATE
ajfa-13029	92	7	chang & chu	ORG
ajfa-13029	92	8	2006	DATE
ajfa-13029	92	9	kumlin & esaiasson	ORG
ajfa-13029	92	10	2012	DATE
ajfa-13029	92	11	2014	DATE
ajfa-13029	92	12	amundsen	ORG
ajfa-13029	92	13	1999	DATE
ajfa-13029	92	14	baber, 1983	ORG
ajfa-13029	92	15	jetter et al.	PERSON
ajfa-13029	92	16	2015	DATE
ajfa-13029	93	1	assiotis & sylwester	ORG
ajfa-13029	93	2	2014	DATE
ajfa-13029	93	3	2005	DATE
ajfa-13029	93	4	treisman	ORG
ajfa-13029	93	5	2000	DATE
ajfa-13029	95	1	ionescu	PERSON
ajfa-13029	95	2	2016	DATE
ajfa-13029	96	1	20	CARDINAL
ajfa-13029	96	2	un	ORG
ajfa-13029	96	3	2012	DATE
ajfa-13029	96	4	ionescu	GPE
ajfa-13029	97	1	kim	PERSON
ajfa-13029	97	2	kim	PERSON
ajfa-13029	97	3	lee	PERSON
ajfa-13029	97	4	2009	DATE
ajfa-13029	98	1	murphy	PERSON
ajfa-13029	98	2	2004	DATE
ajfa-13029	100	1	shleifer	PERSON
ajfa-13029	100	2	1993	DATE
ajfa-13029	101	1	olken	PERSON
ajfa-13029	101	2	2009	DATE
ajfa-13029	103	1	baber, 1983	ORG
ajfa-13029	103	2	dana, 2011	ORG
ajfa-13029	103	3	2011	DATE
ajfa-13029	103	4	dwiputrianti	ORG
ajfa-13029	103	5	2011	DATE
ajfa-13029	103	6	everett, 2001	ORG
ajfa-13029	103	7	gendron	PERSON
ajfa-13029	103	8	cooper, & townley	ORG
ajfa-13029	103	9	2001	DATE
ajfa-13029	103	10	gendron	PERSON
ajfa-13029	103	11	cooper, & townley	ORG
ajfa-13029	103	12	2007	DATE
ajfa-13029	103	13	goe & singh	ORG
ajfa-13029	103	14	2012	DATE
ajfa-13029	103	15	2018	DATE
ajfa-13029	103	16	ma	ORG
ajfa-13029	103	17	2007	DATE
ajfa-13029	103	18	neu, 2006	ORG
ajfa-13029	103	19	saito & mcintosh	ORG
ajfa-13029	103	20	2010	DATE
ajfa-13029	103	21	santiso	ORG
ajfa-13029	103	22	2007	DATE
ajfa-13029	103	23	2012	DATE
ajfa-13029	103	24	2010	DATE
ajfa-13029	103	25	waring & morgan	ORG
ajfa-13029	103	26	2007	DATE
ajfa-13029	103	27	yoshimi	PERSON
ajfa-13029	103	28	asian	NORP
ajfa-13029	103	29	finance & accounting	ORG
ajfa-13029	103	30	1946-052x 2018	CARDINAL
ajfa-13029	103	31	10	CARDINAL
ajfa-13029	103	32	1	CARDINAL
ajfa-13029	103	33	232	CARDINAL
ajfa-13029	103	34	2003	DATE
ajfa-13029	103	35	zhao	PERSON
ajfa-13029	103	36	2005	DATE
ajfa-13029	104	1	zhao	PERSON
ajfa-13029	104	2	2005	DATE
ajfa-13029	104	3	liu & lin	ORG
ajfa-13029	104	4	2012	DATE
ajfa-13029	104	5	three	CARDINAL
ajfa-13029	104	6	hours	TIME
ajfa-13029	105	1	only one	CARDINAL
ajfa-13029	106	1	saito	PERSON
ajfa-13029	106	2	mcintosh	PERSON
ajfa-13029	106	3	2010	DATE
ajfa-13029	107	1	ma	PERSON
ajfa-13029	107	2	2007	DATE
ajfa-13029	107	3	liu & lin	ORG
ajfa-13029	107	4	2012	DATE
ajfa-13029	108	1	baber	PERSON
ajfa-13029	108	2	1983	DATE
ajfa-13029	110	1	gendron et al	PERSON
ajfa-13029	111	1	2001	DATE
ajfa-13029	111	2	canada	GPE
ajfa-13029	113	1	santiso	ORG
ajfa-13029	113	2	2007	DATE
ajfa-13029	115	1	2010	DATE
ajfa-13029	117	1	2018	DATE
ajfa-13029	119	1	2000	DATE
ajfa-13029	119	2	2013	DATE
ajfa-13029	119	3	blume & voigt	ORG
ajfa-13029	119	4	2011	DATE
ajfa-13029	119	5	borge	GPE
ajfa-13029	119	6	1999	DATE
ajfa-13029	119	7	dipietro, 2011	ORG
ajfa-13029	119	8	2007	DATE
ajfa-13029	119	9	1998	DATE
ajfa-13029	119	10	everett et al.	PERSON
ajfa-13029	119	11	2007	DATE
ajfa-13029	119	12	2012	DATE
ajfa-13029	119	13	ferraz & finan	ORG
ajfa-13029	119	14	2008	DATE
ajfa-13029	119	15	ferraz & finan	ORG
ajfa-13029	119	16	2011	DATE
ajfa-13029	119	17	flint	GPE
ajfa-13029	119	18	2005	DATE
ajfa-13029	120	1	al.	PERSON
ajfa-13029	120	2	2016	DATE
ajfa-13029	120	3	gustavson & sundström	ORG
ajfa-13029	120	4	2016	DATE
ajfa-13029	120	5	ionescu	GPE
ajfa-13029	120	6	2014	DATE
ajfa-13029	120	7	kassem & higson	ORG
ajfa-13029	120	8	2016	DATE
ajfa-13029	120	9	kayrak	GPE
ajfa-13029	120	10	2008	DATE
ajfa-13029	120	11	khan	GPE
ajfa-13029	120	12	2006	DATE
ajfa-13029	120	13	2006	DATE
ajfa-13029	120	14	liu & lin	ORG
ajfa-13029	120	15	2012	DATE
ajfa-13029	120	16	melo	PERSON
ajfa-13029	120	17	pereira, & figueiredo	ORG
ajfa-13029	120	18	2009	DATE
ajfa-13029	120	19	morehead	ORG
ajfa-13029	120	20	2007	DATE
ajfa-13029	120	21	neu, everett, & rahaman	ORG
ajfa-13029	120	22	2013a	DATE
ajfa-13029	120	23	neu, everett, & rahaman	ORG
ajfa-13029	120	24	2015	DATE
ajfa-13029	120	25	neu, everett	ORG
ajfa-13029	120	26	& martinez	PERSON
ajfa-13029	120	27	2013b	DATE
ajfa-13029	120	28	2007	DATE
ajfa-13029	120	29	& eiya	ORG
ajfa-13029	120	30	2013	DATE
ajfa-13029	120	31	othman	GPE
ajfa-13029	120	32	aris	GPE
ajfa-13029	120	33	mardziyah	GPE
ajfa-13029	120	34	zainan	GPE
ajfa-13029	120	35	2015	DATE
ajfa-13029	120	36	suzuki	ORG
ajfa-13029	120	37	2004	DATE
ajfa-13029	120	38	tara et al.	PERSON
ajfa-13029	120	39	2016	DATE
ajfa-13029	120	40	2017	CARDINAL
ajfa-13029	120	41	1998	DATE
ajfa-13029	121	1	asian	NORP
ajfa-13029	121	2	finance & accounting	ORG
ajfa-13029	121	3	1946-052x 2018	CARDINAL
ajfa-13029	121	4	10	CARDINAL
ajfa-13029	121	5	1	CARDINAL
ajfa-13029	121	6	233	CARDINAL
ajfa-13029	122	1	2016	CARDINAL
ajfa-13029	125	1	othman et al.	PERSON
ajfa-13029	125	2	2015	CARDINAL
ajfa-13029	125	3	malaysia	GPE
ajfa-13029	127	1	othman et al.	PERSON
ajfa-13029	127	2	2015	CARDINAL
ajfa-13029	128	1	sundström	PERSON
ajfa-13029	128	2	2016	DATE
ajfa-13029	131	1	dipietro	PERSON
ajfa-13029	131	2	2011	DATE
ajfa-13029	132	1	liu	PERSON
ajfa-13029	132	2	lin	PERSON
ajfa-13029	132	3	2012	DATE
ajfa-13029	135	1	2010	DATE
ajfa-13029	135	2	blume	PERSON
ajfa-13029	135	3	voigt (	ORG
ajfa-13029	135	4	2011	DATE
ajfa-13029	136	1	2007	DATE
ajfa-13029	136	2	indonesia	GPE
ajfa-13029	136	3	4% to 100%	PERCENT
ajfa-13029	136	4	8%	PERCENT
ajfa-13029	137	1	finan	GPE
ajfa-13029	137	2	2008, 2011	DATE
ajfa-13029	139	1	ionescu	GPE
ajfa-13029	139	2	2014	DATE
ajfa-13029	141	1	asian journal of finance & accounting	ORG
ajfa-13029	141	2	1946-052x 2018	CARDINAL
ajfa-13029	141	3	10	CARDINAL
ajfa-13029	141	4	1	CARDINAL
ajfa-13029	141	5	234	CARDINAL
ajfa-13029	142	1	2013	DATE
ajfa-13029	144	1	murphy	PERSON
ajfa-13029	144	2	2004	DATE
ajfa-13029	146	1	ata & arvas	ORG
ajfa-13029	146	2	2011	DATE
ajfa-13029	146	3	ksenia, 2008	GPE
ajfa-13029	146	4	2005	DATE
ajfa-13029	146	5	2005	DATE
ajfa-13029	148	1	baber, 1983	ORG
ajfa-13029	148	2	raman & wilson	ORG
ajfa-13029	148	3	1994	DATE
ajfa-13029	148	4	saito & mcintosh	ORG
ajfa-13029	148	5	2010	DATE
ajfa-13029	148	6	2012	DATE
ajfa-13029	149	1	blume & voigt	ORG
ajfa-13029	149	2	2011	DATE
ajfa-13029	149	3	liu & lin	ORG
ajfa-13029	149	4	2012	DATE
ajfa-13029	149	5	neu et al.	PERSON
ajfa-13029	149	6	2013a	DATE
ajfa-13029	149	7	neu et al.	PERSON
ajfa-13029	149	8	2015	DATE
ajfa-13029	149	9	neu et al.	PERSON
ajfa-13029	149	10	2013b	DATE
ajfa-13029	150	1	neu et al.	PERSON
ajfa-13029	150	2	2013a	DATE
ajfa-13029	150	3	neu et al.	PERSON
ajfa-13029	150	4	2013b	DATE
ajfa-13029	151	1	1998	DATE
ajfa-13029	151	2	2007	DATE
ajfa-13029	151	3	ionescu	GPE
ajfa-13029	151	4	2014	DATE
ajfa-13029	151	5	khan	GPE
ajfa-13029	151	6	2006	DATE
ajfa-13029	151	7	& eiya	ORG
ajfa-13029	151	8	2013	DATE
ajfa-13029	154	1	ahlenius	PERSON
ajfa-13029	154	2	i. b.	PERSON
ajfa-13029	154	3	2000	DATE
ajfa-13029	156	1	international journal of government auditing	ORG
ajfa-13029	156	2	27(1	CARDINAL
ajfa-13029	156	3	1	CARDINAL
ajfa-13029	157	1	ahmadi	PERSON
ajfa-13029	157	2	f., & homauni	ORG
ajfa-13029	157	3	2011	DATE
ajfa-13029	159	1	3(1	CARDINAL
ajfa-13029	159	2	115	CARDINAL
ajfa-13029	160	1	al-sadig	PERSON
ajfa-13029	160	2	a.	PERSON
ajfa-13029	160	3	2009	DATE
ajfa-13029	162	1	cato journal	ORG
ajfa-13029	162	2	29(2	CARDINAL
ajfa-13029	162	3	267-294	CARDINAL
ajfa-13029	163	1	albrecht	ORG
ajfa-13029	163	2	w. s.	PERSON
ajfa-13029	163	3	albrecht	GPE
ajfa-13029	163	4	albrecht	GPE
ajfa-13029	163	5	c. c.	GPE
ajfa-13029	163	6	m. f. (	PERSON
ajfa-13029	163	7	2012	DATE
ajfa-13029	164	1	4th	ORDINAL
ajfa-13029	165	1	usa	PERSON
ajfa-13029	166	1	amundsen	ORG
ajfa-13029	166	2	i.	PERSON
ajfa-13029	166	3	1999	DATE
ajfa-13029	167	1	norway	GPE
ajfa-13029	167	2	cmi development studies	ORG
ajfa-13029	167	3	1-29	CARDINAL
ajfa-13029	168	1	http://issuu.com/cmi-norway/docs/1040-political-corruption?e=1246952/5716419#search asian journal of finance & accounting	ORG
ajfa-13029	168	2	1946-052x 2018	CARDINAL
ajfa-13029	168	3	10	CARDINAL
ajfa-13029	168	4	1	CARDINAL
ajfa-13029	168	5	235	CARDINAL
ajfa-13029	168	6	anderson	PERSON
ajfa-13029	168	7	c. j.	PERSON
ajfa-13029	169	1	2003	DATE
ajfa-13029	171	1	american journal of political science	ORG
ajfa-13029	171	2	47(1	DATE
ajfa-13029	171	3	91	CARDINAL
ajfa-13029	172	1	assakaf	PERSON
ajfa-13029	172	2	e. a.	PERSON
ajfa-13029	172	3	r., & othman	ORG
ajfa-13029	172	4	2018	DATE
ajfa-13029	174	1	asian	NORP
ajfa-13029	174	2	6(4	CARDINAL
ajfa-13029	174	3	74	CARDINAL
ajfa-13029	175	1	assiotis	GPE
ajfa-13029	175	2	a., & sylwester	ORG
ajfa-13029	175	3	k.	PERSON
ajfa-13029	175	4	2014	DATE
ajfa-13029	177	1	18(3	DATE
ajfa-13029	177	2	581-594	CARDINAL
ajfa-13029	178	1	a. y.	PERSON
ajfa-13029	178	2	m. a.	PERSON
ajfa-13029	178	3	2011	DATE
ajfa-13029	180	1	international journal of business and	ORG
ajfa-13029	180	2	2(13	CARDINAL
ajfa-13029	180	3	161	CARDINAL
ajfa-13029	181	1	w. a.	PERSON
ajfa-13029	181	2	2013	DATE
ajfa-13029	183	1	capella university	ORG
ajfa-13029	184	1	baber	PERSON
ajfa-13029	184	2	w. r.	PERSON
ajfa-13029	184	3	1983	DATE
ajfa-13029	186	1	journal of accounting and economics	ORG
ajfa-13029	186	2	5	CARDINAL
ajfa-13029	186	3	213	CARDINAL
ajfa-13029	187	1	blume	PERSON
ajfa-13029	187	2	l., & voigt	ORG
ajfa-13029	187	3	s. (2011	ORG
ajfa-13029	190	1	european journal	ORG
ajfa-13029	190	2	215	CARDINAL
ajfa-13029	191	1	borge	GPE
ajfa-13029	191	2	1999	DATE
ajfa-13029	195	1	10-15	CARDINAL
ajfa-13029	196	1	durban	ORG
ajfa-13029	196	2	south africa	GPE
ajfa-13029	197	1	borlea	NORP
ajfa-13029	197	2	s. n., achim	PERSON
ajfa-13029	197	3	m. v.,	PERSON
ajfa-13029	197	4	m. g. a.	PERSON
ajfa-13029	197	5	2017	CARDINAL
ajfa-13029	198	1	european	NORP
ajfa-13029	199	1	arad.seria	CARDINAL
ajfa-13029	199	2	19	CARDINAL
ajfa-13029	200	1	s., & karp	ORG
ajfa-13029	200	2	j. a.	PERSON
ajfa-13029	200	3	2004	DATE
ajfa-13029	202	1	271	CARDINAL
ajfa-13029	203	1	https://doi.org/10.1023/b:pobe.0000043456.87303.3a chang	PERSON
ajfa-13029	203	2	e., & chu	ORG
ajfa-13029	203	3	2006	DATE
ajfa-13029	204	1	asian	NORP
ajfa-13029	205	1	68(2	DATE
ajfa-13029	205	2	259	CARDINAL
ajfa-13029	206	1	dana	PERSON
ajfa-13029	206	2	2011	DATE
ajfa-13029	207	1	romania	GPE
ajfa-13029	208	1	european	NORP
ajfa-13029	208	2	20(2	CARDINAL
ajfa-13029	208	3	510-517	CARDINAL
ajfa-13029	209	1	dipietro	PERSON
ajfa-13029	209	2	w. r.	PERSON
ajfa-13029	209	3	2011	DATE
ajfa-13029	211	1	asian	NORP
ajfa-13029	211	2	1(3	CARDINAL
ajfa-13029	211	3	120	CARDINAL
ajfa-13029	212	1	dragija	PERSON
ajfa-13029	212	2	m.	PERSON
ajfa-13029	212	3	m. (	PERSON
ajfa-13029	212	4	2011	DATE
ajfa-13029	214	1	5th	ORDINAL
ajfa-13029	215	1	62-81	CARDINAL
ajfa-13029	216	1	asian journal of finance & accounting	ORG
ajfa-13029	216	2	1946-052x 2018	CARDINAL
ajfa-13029	216	3	10	CARDINAL
ajfa-13029	216	4	1	CARDINAL
ajfa-13029	216	5	236	CARDINAL
ajfa-13029	216	6	s. (2011	ORG
ajfa-13029	217	1	indonesian	NORP
ajfa-13029	218	1	16(3	CARDINAL
ajfa-13029	218	2	133	CARDINAL
ajfa-13029	219	1	k. m.	PERSON
ajfa-13029	219	2	2007	DATE
ajfa-13029	221	1	a. shah	PERSON
ajfa-13029	221	2	303-322	CARDINAL
ajfa-13029	222	1	washington	GPE
ajfa-13029	222	2	dc	GPE
ajfa-13029	223	1	k. m.	PERSON
ajfa-13029	223	2	r.	PERSON
ajfa-13029	223	3	1998	DATE
ajfa-13029	225	1	world bank institute	ORG
ajfa-13029	225	2	1	CARDINAL
ajfa-13029	226	1	d., & heldman	ORG
ajfa-13029	226	2	2017	CARDINAL
ajfa-13029	228	1	everett	PERSON
ajfa-13029	228	2	j. s.	PERSON
ajfa-13029	228	3	2001	DATE
ajfa-13029	229	1	canada	GPE
ajfa-13029	230	1	university of calgary	ORG
ajfa-13029	231	1	everett	PERSON
ajfa-13029	231	2	j. s.	PERSON
ajfa-13029	231	3	neu	GPE
ajfa-13029	231	4	d., & rahaman	ORG
ajfa-13029	231	5	a. s.	PERSON
ajfa-13029	231	6	2007	DATE
ajfa-13029	233	1	513	CARDINAL
ajfa-13029	234	1	https://doi.org/10.1016/j.aos.2006.07.002	PERSON
ajfa-13029	234	2	h.	PERSON
ajfa-13029	234	3	2012	DATE
ajfa-13029	236	1	china finance review international	ORG
ajfa-13029	236	2	2(2	CARDINAL
ajfa-13029	236	3	100	CARDINAL
ajfa-13029	236	4	c., & finan	ORG
ajfa-13029	236	5	2008	DATE
ajfa-13029	237	1	brazil	GPE
ajfa-13029	238	1	quarterly	DATE
ajfa-13029	238	2	123(2	CARDINAL
ajfa-13029	238	3	703-745	QUANTITY
ajfa-13029	239	1	c., & finan	ORG
ajfa-13029	239	2	2011	DATE
ajfa-13029	241	1	american	NORP
ajfa-13029	241	2	101	CARDINAL
ajfa-13029	241	3	1274-1311	CARDINAL
ajfa-13029	242	1	a. j. (	PERSON
ajfa-13029	242	2	2005	DATE
ajfa-13029	245	1	113	CARDINAL
ajfa-13029	246	1	friedman	ORG
ajfa-13029	246	2	e.	GPE
ajfa-13029	246	3	johnson	PERSON
ajfa-13029	246	4	s.	GPE
ajfa-13029	246	5	kaufmann	GPE
ajfa-13029	246	6	d., & zoido-lobaton	ORG
ajfa-13029	246	7	2000	DATE
ajfa-13029	247	1	69	CARDINAL
ajfa-13029	248	1	journal of public economics	ORG
ajfa-13029	248	2	459	CARDINAL
ajfa-13029	249	1	cooper	PERSON
ajfa-13029	249	2	d. j.	PERSON
ajfa-13029	249	3	2001	DATE
ajfa-13029	251	1	14(3	CARDINAL
ajfa-13029	251	2	278	CARDINAL
ajfa-13029	252	1	cooper	PERSON
ajfa-13029	252	2	d. j.	PERSON
ajfa-13029	252	3	2007	DATE
ajfa-13029	254	1	32(1	CARDINAL
ajfa-13029	254	2	101	CARDINAL
ajfa-13029	255	1	https://doi.org/10.1016/j.aos.2006.03.005	NORP
ajfa-13029	255	2	d. s.	PERSON
ajfa-13029	255	3	tara	PERSON
ajfa-13029	255	4	i. g.	PERSON
ajfa-13029	255	5	d. e.	PERSON
ajfa-13029	255	6	2016	DATE
ajfa-13029	256	1	the supreme audit	ORG
ajfa-13029	257	1	the university of oradea	ORG
ajfa-13029	257	2	25(2	CARDINAL
ajfa-13029	257	3	465	CARDINAL
ajfa-13029	258	1	asian	NORP
ajfa-13029	258	2	finance & accounting	ORG
ajfa-13029	258	3	1946-052x 2018	CARDINAL
ajfa-13029	259	1	10	CARDINAL
ajfa-13029	259	2	1	CARDINAL
ajfa-13029	259	3	237	CARDINAL
ajfa-13029	259	4	& singh	ORG
ajfa-13029	259	5	a.	PERSON
ajfa-13029	259	6	2012	DATE
ajfa-13029	260	1	indian	NORP
ajfa-13029	261	1	saaransh rkg journal of management	ORG
ajfa-13029	261	2	4(1	CARDINAL
ajfa-13029	261	3	53	CARDINAL
ajfa-13029	262	1	goodson	ORG
ajfa-13029	262	2	s. g.	PERSON
ajfa-13029	262	3	k. j.	PERSON
ajfa-13029	262	4	j. r.	PERSON
ajfa-13029	262	5	2012	DATE
ajfa-13029	265	1	g. hollyman	PERSON
ajfa-13029	265	2	r. f. chambers	PERSON
ajfa-13029	265	3	eds.)the institute of internal auditors	ORG
ajfa-13029	265	4	2nd	ORDINAL
ajfa-13029	266	1	altamonte springs	GPE
ajfa-13029	267	1	fl	ORG
ajfa-13029	267	2	gounev	PERSON
ajfa-13029	267	3	dzhekova	GPE
ajfa-13029	267	4	r., & bezlov	ORG
ajfa-13029	267	5	2012	DATE
ajfa-13029	268	1	eu border	ORG
ajfa-13029	269	1	http://frontex.europa.eu/assets/publications/research/study_on_anticorruption_measures_in	ORG
ajfa-13029	269	2	m., & sundström	ORG
ajfa-13029	269	3	a.	PERSON
ajfa-13029	269	4	2016	CARDINAL
ajfa-13029	271	1	administration & society	ORG
ajfa-13029	271	2	1-25	CARDINAL
ajfa-13029	272	1	https://doi.org/10.1177/0095399716674306 guthrie	PERSON
ajfa-13029	272	2	j.	PERSON
ajfa-13029	272	3	r., & johanson	ORG
ajfa-13029	272	4	2001	DATE
ajfa-13029	274	1	14(4	CARDINAL
ajfa-13029	274	2	365-384	CARDINAL
ajfa-13029	275	1	d., & cordery	ORG
ajfa-13029	275	2	2018	DATE
ajfa-13029	277	1	40	CARDINAL
ajfa-13029	277	2	1-15	CARDINAL
ajfa-13029	279	1	2015	CARDINAL
ajfa-13029	281	1	september 29, 2005	DATE
ajfa-13029	281	2	http://www.intosai.org/about-us.html ionescu	ORG
ajfa-13029	281	3	2014	DATE
ajfa-13029	283	1	9(3	CARDINAL
ajfa-13029	283	2	122	CARDINAL
ajfa-13029	284	1	ionescu, l. (2016)	ORG
ajfa-13029	286	1	11(1	CARDINAL
ajfa-13029	286	2	66	CARDINAL
ajfa-13029	287	1	100	CARDINAL
ajfa-13029	288	1	2013	DATE
ajfa-13029	290	1	vienna	GPE
ajfa-13029	290	2	austria	GPE
ajfa-13029	291	1	jetter	PERSON
ajfa-13029	291	2	m.	PERSON
ajfa-13029	291	3	a. m.	PERSON
ajfa-13029	291	4	a. r.	PERSON
ajfa-13029	291	5	2015	DATE
ajfa-13029	293	1	74	DATE
ajfa-13029	293	2	286	CARDINAL
ajfa-13029	294	1	s.	GPE
ajfa-13029	294	2	kaufmann	GPE
ajfa-13029	294	3	d., & zoido-lobaton	ORG
ajfa-13029	294	4	1998	DATE
ajfa-13029	296	1	the american economic review	ORG
ajfa-13029	296	2	387	CARDINAL
ajfa-13029	297	1	kassem	PERSON
ajfa-13029	297	2	r., & higson	ORG
ajfa-13029	297	3	a. w.	PERSON
ajfa-13029	297	4	2016	DATE
ajfa-13029	299	1	10(1	CARDINAL
ajfa-13029	299	2	1-10	CARDINAL
ajfa-13029	300	1	kayrak	GPE
ajfa-13029	300	2	m. (2008	PERSON
ajfa-13029	302	1	journal of financial crime	ORG
ajfa-13029	302	2	15(1	CARDINAL
ajfa-13029	302	3	60-70	CARDINAL
ajfa-13029	303	1	finance & accounting	ORG
ajfa-13029	303	2	1946-052x 2018	CARDINAL
ajfa-13029	303	3	10	CARDINAL
ajfa-13029	303	4	1	CARDINAL
ajfa-13029	303	5	238	CARDINAL
ajfa-13029	303	6	khan	GPE
ajfa-13029	303	7	m. a.	PERSON
ajfa-13029	303	8	2006	DATE
ajfa-13029	306	1	the un convention	ORG
ajfa-13029	307	1	russia	GPE
ajfa-13029	308	1	kim	PERSON
ajfa-13029	308	2	s.	PERSON
ajfa-13029	308	3	kim	PERSON
ajfa-13029	308	4	h. j.	PERSON
ajfa-13029	308	5	2009	DATE
ajfa-13029	310	1	quarterly	DATE
ajfa-13029	310	2	26(1	CARDINAL
ajfa-13029	310	3	42-50	CARDINAL
ajfa-13029	311	1	https://doi.org/10.1016/j.giq.2008.09.002 klitgaard	GPE
ajfa-13029	311	2	r.	PERSON
ajfa-13029	311	3	1988	DATE
ajfa-13029	313	1	univ of california press	ORG
ajfa-13029	314	1	ksenia	PERSON
ajfa-13029	314	2	2008	DATE
ajfa-13029	316	1	223	CARDINAL
ajfa-13029	317	1	kumlin	GPE
ajfa-13029	317	2	s., & esaiasson	ORG
ajfa-13029	317	3	2012	DATE
ajfa-13029	319	1	western europe	LOC
ajfa-13029	319	2	1977-2007	DATE
ajfa-13029	320	1	british journal of political science	ORG
ajfa-13029	320	2	263	CARDINAL
ajfa-13029	321	1	labuschagne	GPE
ajfa-13029	321	2	2006	DATE
ajfa-13029	323	1	meditari accountancy	ORG
ajfa-13029	323	2	14(1	CARDINAL
ajfa-13029	323	3	29	CARDINAL
ajfa-13029	324	1	j. g.	PERSON
ajfa-13029	324	2	1998	DATE
ajfa-13029	326	1	a. k.	PERSON
ajfa-13029	327	1	jain	PERSON
ajfa-13029	327	2	65	DATE
ajfa-13029	328	1	81-109	CARDINAL
ajfa-13029	329	1	new york	GPE
ajfa-13029	330	1	j. g.	PERSON
ajfa-13029	330	2	2005	DATE
ajfa-13029	333	1	liu	PERSON
ajfa-13029	333	2	j., & lin	ORG
ajfa-13029	333	3	b.	PERSON
ajfa-13029	333	4	2012	DATE
ajfa-13029	334	1	china	GPE
ajfa-13029	335	1	china journal of accounting research	ORG
ajfa-13029	335	2	5(2	CARDINAL
ajfa-13029	335	3	163	CARDINAL
ajfa-13029	336	1	ma	PERSON
ajfa-13029	336	2	s. g.	PERSON
ajfa-13029	336	3	2007	DATE
ajfa-13029	338	1	3	CARDINAL
ajfa-13029	338	2	24-29	DATE
ajfa-13029	339	1	maiyaki, a. a.	ORG
ajfa-13029	339	2	2010	DATE
ajfa-13029	340	1	nigerian	NORP
ajfa-13029	341	1	iba business review	ORG
ajfa-13029	341	2	5(2	DATE
ajfa-13029	341	3	111	CARDINAL
ajfa-13029	342	1	mauro	ORG
ajfa-13029	342	2	1998	DATE
ajfa-13029	344	1	11	CARDINAL
ajfa-13029	345	1	melo	PERSON
ajfa-13029	345	2	m. a.	PERSON
ajfa-13029	345	3	pereira	GPE
ajfa-13029	345	4	c., & figueiredo	ORG
ajfa-13029	345	5	c. m.	PERSON
ajfa-13029	345	6	2009	DATE
ajfa-13029	347	1	42(9	DATE
ajfa-13029	347	2	1217-1244	CARDINAL
ajfa-13029	348	1	morehead	ORG
ajfa-13029	348	2	w. a.	PERSON
ajfa-13029	348	3	2007	DATE
ajfa-13029	350	1	phd thesis	PERSON
ajfa-13029	350	2	the university of southern	ORG
ajfa-13029	350	3	mississippi	GPE
ajfa-13029	351	1	murphy	PERSON
ajfa-13029	351	2	d. s.	PERSON
ajfa-13029	351	3	2004	DATE
ajfa-13029	352	1	bolivia	GPE
ajfa-13029	353	1	the journal of government financial management	ORG
ajfa-13029	353	2	53(3	CARDINAL
ajfa-13029	353	3	44	CARDINAL
ajfa-13029	354	1	asian journal of finance & accounting	ORG
ajfa-13029	354	2	1946-052x 2018	CARDINAL
ajfa-13029	355	1	10	CARDINAL
ajfa-13029	355	2	1	CARDINAL
ajfa-13029	355	3	239	CARDINAL
ajfa-13029	355	4	2000	DATE
ajfa-13029	357	1	asia pacific development journal	ORG
ajfa-13029	357	2	7(2	CARDINAL
ajfa-13029	357	3	33	CARDINAL
ajfa-13029	358	1	neu	PERSON
ajfa-13029	358	2	2006	DATE
ajfa-13029	360	1	31(4-5	DATE
ajfa-13029	360	2	391	CARDINAL
ajfa-13029	361	1	https://doi.org/10.1016/j.aos.2005.03.001 neu	PERSON
ajfa-13029	361	2	d.	NORP
ajfa-13029	361	3	everett	PERSON
ajfa-13029	361	4	j., & rahaman	ORG
ajfa-13029	361	5	a. s.	PERSON
ajfa-13029	361	6	2013a	DATE
ajfa-13029	362	1	canadian	NORP
ajfa-13029	363	1	30(3	CARDINAL
ajfa-13029	363	2	1223-1250	CARDINAL
ajfa-13029	364	1	https://doi.org/10.1111/j.1911-3846.2012.01195.x neu	PERSON
ajfa-13029	364	2	d.	NORP
ajfa-13029	364	3	everett	PERSON
ajfa-13029	364	4	j., & rahaman	ORG
ajfa-13029	364	5	a. s.	PERSON
ajfa-13029	364	6	2015	DATE
ajfa-13029	366	1	28	CARDINAL
ajfa-13029	366	2	49	CARDINAL
ajfa-13029	367	1	https://doi.org/10.1016/j.cpa.2014.03.012 neu	PERSON
ajfa-13029	367	2	d.	NORP
ajfa-13029	367	3	everett	PERSON
ajfa-13029	367	4	j.	PERSON
ajfa-13029	367	5	a. s.	PERSON
ajfa-13029	367	6	d.	GPE
ajfa-13029	367	7	2013b	DATE
ajfa-13029	369	1	38(6	CARDINAL
ajfa-13029	369	2	505	CARDINAL
ajfa-13029	370	1	https://doi.org/10.1016/j.aos.2012.01.003	CARDINAL
ajfa-13029	370	2	2005	DATE
ajfa-13029	372	1	59(1	CARDINAL
ajfa-13029	372	2	121	CARDINAL
ajfa-13029	373	1	b. a.	PERSON
ajfa-13029	373	2	2007	DATE
ajfa-13029	374	1	indonesia	GPE
ajfa-13029	375	1	115(2	CARDINAL
ajfa-13029	375	2	200	CARDINAL
ajfa-13029	376	1	b. a.	PERSON
ajfa-13029	376	2	2009	DATE
ajfa-13029	378	1	journal of public economics	ORG
ajfa-13029	378	2	93(7	CARDINAL
ajfa-13029	378	3	950	CARDINAL
ajfa-13029	379	1	j. i.	PERSON
ajfa-13029	379	2	2013	DATE
ajfa-13029	380	1	nigeria	GPE
ajfa-13029	381	1	4(4	CARDINAL
ajfa-13029	381	2	122	CARDINAL
ajfa-13029	382	1	othman	GPE
ajfa-13029	382	2	r.	NORP
ajfa-13029	382	3	aris	GPE
ajfa-13029	382	4	n. a.	PERSON
ajfa-13029	382	5	mardziyah	GPE
ajfa-13029	382	6	a.	GPE
ajfa-13029	382	7	zainan	GPE
ajfa-13029	382	8	n., & amin	ORG
ajfa-13029	382	9	n. m.	PERSON
ajfa-13029	382	10	2015	DATE
ajfa-13029	383	1	malaysian	NORP
ajfa-13029	384	1	procedia economics	ORG
ajfa-13029	384	2	28	CARDINAL
ajfa-13029	384	3	59	CARDINAL
ajfa-13029	385	1	https://doi.org/10.1016/s2212-5671(15)01082-5 othman	PERSON
ajfa-13029	385	2	z.	PERSON
ajfa-13029	385	3	shafie	GPE
ajfa-13029	385	4	r., & zakimi	ORG
ajfa-13029	385	5	f. a. h.	PERSON
ajfa-13029	385	6	2014	DATE
ajfa-13029	387	1	164	CARDINAL
ajfa-13029	387	2	248	CARDINAL
ajfa-13029	388	1	a., & siriopoulos	ORG
ajfa-13029	388	2	2013	DATE
ajfa-13029	389	1	the european union	ORG
ajfa-13029	389	2	greece	GPE
ajfa-13029	390	1	39(9	CARDINAL
ajfa-13029	390	2	837	CARDINAL
ajfa-13029	391	1	m. (1997	ORG
ajfa-13029	393	1	new york	GPE
ajfa-13029	393	2	oxford university	ORG
ajfa-13029	394	1	2016	CARDINAL
ajfa-13029	396	1	20(1	CARDINAL
ajfa-13029	396	2	45	CARDINAL
ajfa-13029	397	1	asian journal of finance & accounting	ORG
ajfa-13029	397	2	1946-052x 2018	CARDINAL
ajfa-13029	398	1	10	CARDINAL
ajfa-13029	398	2	1	CARDINAL
ajfa-13029	398	3	240	CARDINAL
ajfa-13029	398	4	k. k., & wilson	PERSON
ajfa-13029	398	5	e. r.	PERSON
ajfa-13029	398	6	1994	DATE
ajfa-13029	400	1	517	CARDINAL
ajfa-13029	401	1	saito	PERSON
ajfa-13029	401	2	c. s.	PERSON
ajfa-13029	401	3	2010	DATE
ajfa-13029	403	1	27(2	CARDINAL
ajfa-13029	403	2	639	CARDINAL
ajfa-13029	404	1	2007	DATE
ajfa-13029	407	1	phd thesis	PERSON
ajfa-13029	407	2	johns hopkins university	ORG
ajfa-13029	408	1	m.	PERSON
ajfa-13029	408	2	2012	DATE
ajfa-13029	410	1	116(3	CARDINAL
ajfa-13029	410	2	432	CARDINAL
ajfa-13029	411	1	m., & eichenberger	ORG
ajfa-13029	411	2	r.	PERSON
ajfa-13029	411	3	2010	DATE
ajfa-13029	413	1	journal of comparative economics	ORG
ajfa-13029	413	2	38(4	CARDINAL
ajfa-13029	413	3	357	CARDINAL
ajfa-13029	414	1	a., & vishny	ORG
ajfa-13029	414	2	r. w.	PERSON
ajfa-13029	414	3	1993	DATE
ajfa-13029	416	1	quarterly	DATE
ajfa-13029	416	2	108(3	DATE
ajfa-13029	416	3	599-617	CARDINAL
ajfa-13029	417	1	a., & sorribas-navarro	ORG
ajfa-13029	417	2	2014	DATE
ajfa-13029	420	1	2426	CARDINAL
ajfa-13029	421	1	germany	GPE
ajfa-13029	422	1	suzuki	ORG
ajfa-13029	422	2	2004	DATE
ajfa-13029	424	1	11	CARDINAL
ajfa-13029	424	2	39	CARDINAL
ajfa-13029	425	1	1998	DATE
ajfa-13029	427	1	45(4	DATE
ajfa-13029	427	2	559-594	CARDINAL
ajfa-13029	428	1	1998	DATE
ajfa-13029	430	1	h. shibata &	ORG
ajfa-13029	430	2	41-60	CARDINAL
ajfa-13029	431	1	japan	GPE
ajfa-13029	432	1	tara	PERSON
ajfa-13029	432	2	i. g.	PERSON
ajfa-13029	432	3	gherai	ORG
ajfa-13029	432	4	d. s.	PERSON
ajfa-13029	432	5	l., & matica	ORG
ajfa-13029	432	6	d. e.	PERSON
ajfa-13029	432	7	2016	DATE
ajfa-13029	433	1	the european union	ORG
ajfa-13029	434	1	revista de cercetare si interventie sociala interventie sociala	PERSON
ajfa-13029	434	2	52	DATE
ajfa-13029	434	3	217	CARDINAL
ajfa-13029	436	1	2005	DATE
ajfa-13029	438	1	berlin	GPE
ajfa-13029	438	2	germany	GPE
ajfa-13029	438	3	treisman	GPE
ajfa-13029	438	4	2000	DATE
ajfa-13029	440	1	journal of public economics	ORG
ajfa-13029	440	2	76(3	CARDINAL
ajfa-13029	440	3	399	CARDINAL
ajfa-13029	441	1	m.	PERSON
ajfa-13029	441	2	m.	PERSON
ajfa-13029	441	3	d., & blackbourn	ORG
ajfa-13029	441	4	d. (	ORG
ajfa-13029	441	5	2017	CARDINAL
ajfa-13029	443	1	1	CARDINAL
ajfa-13029	444	1	united nations	ORG
ajfa-13029	445	1	2004	DATE
ajfa-13029	446	1	united nations convention	ORG
ajfa-13029	447	1	new york	GPE
ajfa-13029	447	2	vanasco	PERSON
ajfa-13029	447	3	r. r.	PERSON
ajfa-13029	447	4	1998	DATE
ajfa-13029	449	1	13(1	CARDINAL
ajfa-13029	449	2	4	CARDINAL
ajfa-13029	450	1	asian	NORP
ajfa-13029	450	2	finance & accounting	ORG
ajfa-13029	450	3	1946-052x 2018	CARDINAL
ajfa-13029	451	1	10	CARDINAL
ajfa-13029	451	2	1	CARDINAL
ajfa-13029	451	3	241	CARDINAL
ajfa-13029	451	4	c. g.	PERSON
ajfa-13029	451	5	s. l.	PERSON
ajfa-13029	451	6	2007	DATE
ajfa-13029	453	1	351	CARDINAL
ajfa-13029	454	1	washington dc	GPE
ajfa-13029	454	2	the world bank	ORG
ajfa-13029	455	1	yoshimi	PERSON
ajfa-13029	455	2	h.	PERSON
ajfa-13029	455	3	2003	DATE
ajfa-13029	457	1	9	CARDINAL
ajfa-13029	457	2	57	CARDINAL
ajfa-13029	458	1	zhao	PERSON
ajfa-13029	458	2	j. s.	PERSON
ajfa-13029	458	3	2005	DATE
ajfa-13029	459	1	china	GPE
ajfa-13029	460	1	4	CARDINAL
ajfa-13029	460	2	65	CARDINAL