id	sid	eid	entity	type
ajfa-2020	1	1	microsoft	ORG
ajfa-2020	1	2	2020-8089-1	DATE
ajfa-2020	1	3	doi:10.5	ORG
ajfa-2020	1	4	purpos countrie widespr	ORG
ajfa-2020	1	5	detectin investig	ORG
ajfa-2020	1	6	taiwan	GPE
ajfa-2020	1	7	percept investi ed	PERSON
ajfa-2020	1	8	june 28, 5296	DATE
ajfa-2020	1	9	ajfa.v5 ct se	WORK_OF_ART
ajfa-2020	2	1	2012	DATE
ajfa-2020	2	2	5i1.2020	CARDINAL
ajfa-2020	2	3	wan	PERSON
ajfa-2020	3	1	acc	ORG
ajfa-2020	3	2	acc	ORG
ajfa-2020	3	3	ku k l	PERSON
ajfa-2020	3	4	accoun university	ORG
ajfa-2020	3	5	o toow e-mail	PERSON
ajfa-2020	4	1	us	GPE
ajfa-2020	4	2	perce ach	GPE
ajfa-2020	4	3	30	CARDINAL
ajfa-2020	4	4	t su	LOC
ajfa-2020	4	5	taipei city	GPE
ajfa-2020	5	1	hua kun counting	PERSON
ajfa-2020	5	2	taipei city	GPE
ajfa-2020	5	3	kieran jame	PERSON
ajfa-2020	5	4	eptember	DATE
ajfa-2020	5	5	http://dx.doi	PERSON
ajfa-2020	5	6	beco t	ORG
ajfa-2020	5	7	964	CARDINAL
ajfa-2020	5	8	asian	NORP
ajfa-2020	5	9	taiwan	GPE
ajfa-2020	6	1	tamkang un	ORG
ajfa-2020	6	2	taiwan	GPE
ajfa-2020	6	3	ng tamkang un	ORG
ajfa-2020	6	4	3, 2012	DATE
ajfa-2020	6	5	w proach	PERSON
ajfa-2020	7	1	96	CARDINAL
ajfa-2020	7	2	& ac issn	ORG
ajfa-2020	7	3	19 2013	DATE
ajfa-2020	9	1	june 1	DATE
ajfa-2020	9	2	201	CARDINAL
ajfa-2020	9	3	continua	PERSON
ajfa-2020	10	1	dete yed regardi	PERSON
ajfa-2020	10	2	946-052x 5	QUANTITY
ajfa-2020	10	3	1	CARDINAL
ajfa-2020	10	4	13	CARDINAL
ajfa-2020	10	5	designe origina taiwan	ORG
ajfa-2020	10	6	keywo gs	PERSON
ajfa-2020	11	1	al	PERSON
ajfa-2020	11	2	financ ed	ORG
ajfa-2020	12	1	di udit	PERSON
ajfa-2020	12	2	taiwan	GPE
ajfa-2020	13	1	audito 31	ORG
ajfa-2020	13	2	exi	PERSON
ajfa-2020	13	3	t ible	PERSON
ajfa-2020	14	1	howev	PERSON
ajfa-2020	14	2	asian	NORP
ajfa-2020	14	3	w	GPE
ajfa-2020	14	4	w	ORG
ajfa-2020	14	5	finan	GPE
ajfa-2020	14	6	responsib ditor group	ORG
ajfa-2020	14	7	audito	GPE
ajfa-2020	14	8	ncial analys kes	PERSON
ajfa-2020	14	9	19 2013	DATE
ajfa-2020	16	1	al consensu	PERSON
ajfa-2020	16	2	taiwan	GPE
ajfa-2020	16	3	946-052x 5	QUANTITY
ajfa-2020	16	4	1	CARDINAL
ajfa-2020	16	5	1980s	DATE
ajfa-2020	17	1	aicpa	ORG
ajfa-2020	17	2	ma	ORG
ajfa-2020	17	3	stu	PERSON
ajfa-2020	18	1	1997	DATE
ajfa-2020	19	1	internat	PERSON
ajfa-2020	19	2	koh	ORG
ajfa-2020	19	3	howeve	ORG
ajfa-2020	19	4	huang	PERSON
ajfa-2020	19	5	1997	DATE
ajfa-2020	21	1	1998	DATE
ajfa-2020	22	1	1987	DATE
ajfa-2020	22	2	uk acdonald co	ORG
ajfa-2020	22	3	the , 1997	DATE
ajfa-2020	23	1	udy	PERSON
ajfa-2020	23	2	focu	GPE
ajfa-2020	23	3	the cu sider fraud ement	ORG
ajfa-2020	23	4	t o	DATE
ajfa-2020	23	5	ized	ORG
ajfa-2020	24	1	tional litera	ORG
ajfa-2020	24	2	beck	PERSON
ajfa-2020	24	3	200	CARDINAL
ajfa-2020	24	4	g et al	PERSON
ajfa-2020	24	5	199	CARDINAL
ajfa-2020	25	1	al	ORG
ajfa-2020	25	2	ma cohen	PERSON
ajfa-2020	25	3	k davison ommission b	PERSON
ajfa-2020	25	4	radual incre	PERSON
ajfa-2020	26	1	dete understanda auditors	ORG
ajfa-2020	26	2	contrib s	PRODUCT
ajfa-2020	26	3	1973	DATE
ajfa-2020	26	4	01	CARDINAL
ajfa-2020	26	5	leung	PERSON
ajfa-2020	26	6	98	CARDINAL
ajfa-2020	26	7	1920	DATE
ajfa-2020	26	8	rega dit	PERSON
ajfa-2020	26	9	1	CARDINAL
ajfa-2020	26	10	det	PERSON
ajfa-2020	27	1	wanese	NORP
ajfa-2020	27	2	financ	ORG
ajfa-2020	28	1	sati oday	ORG
ajfa-2020	28	2	1990	DATE
ajfa-2020	28	3	20	CARDINAL
ajfa-2020	28	4	1998	DATE
ajfa-2020	28	5	32	CARDINAL
ajfa-2020	28	6	giv arded	PERSON
ajfa-2020	28	7	humphrey o	ORG
ajfa-2020	29	1	1	CARDINAL
ajfa-2020	29	2	1988	DATE
ajfa-2020	29	3	iting standa ial stateme	ORG
ajfa-2020	30	1	humphrey	PERSON
ajfa-2020	30	2	001	DATE
ajfa-2020	30	3	lin	PERSON
ajfa-2020	30	4	taiwan	GPE
ajfa-2020	30	5	liu	PERSON
ajfa-2020	30	6	2002	DATE
ajfa-2020	30	7	asian	NORP
ajfa-2020	30	8	al	PERSON
ajfa-2020	30	9	s continuou public critic	ORG
ajfa-2020	30	10	978	CARDINAL
ajfa-2020	30	11	anada	ORG
ajfa-2020	30	12	1988	DATE
ajfa-2020	30	13	detec rd	GPE
ajfa-2020	30	14	sas 43 ents	ORG
ajfa-2020	30	15	supp ations	PERSON
ajfa-2020	30	16	nd chen	PERSON
ajfa-2020	30	17	20 n	QUANTITY
ajfa-2020	30	18	availa ort	ORG
ajfa-2020	31	1	1990	DATE
ajfa-2020	31	2	pow te	PERSON
ajfa-2020	33	1	w	NORP
ajfa-2020	35	1	turley	GPE
ajfa-2020	35	2	19 04	CARDINAL
ajfa-2020	35	3	negligen eless	ORG
ajfa-2020	35	4	& ac issn	ORG
ajfa-2020	35	5	19 2013	DATE
ajfa-2020	36	1	ruth	PERSON
ajfa-2020	36	2	fai	PERSON
ajfa-2020	36	3	1962	DATE
ajfa-2020	36	4	lee s	PERSON
ajfa-2020	36	5	the acc s	ORG
ajfa-2020	36	6	1995	DATE
ajfa-2020	37	1	1985a	DATE
ajfa-2020	37	2	tim	PERSON
ajfa-2020	37	3	hu	PERSON
ajfa-2020	37	4	993a	CARDINAL
ajfa-2020	37	5	porte	ORG
ajfa-2020	37	6	ahmad ndamental reasing atte nce	PERSON
ajfa-2020	37	7	946-052x 5	QUANTITY
ajfa-2020	37	8	1	CARDINAL
ajfa-2020	37	9	1970	DATE
ajfa-2020	37	10	1985b	DATE
ajfa-2020	38	1	1993	DATE
ajfa-2020	39	1	2004	DATE
ajfa-2020	40	1	uk	GPE
ajfa-2020	40	2	exi	PERSON
ajfa-2020	40	3	stu	PERSON
ajfa-2020	40	4	investig	GPE
ajfa-2020	41	1	t 1997	DATE
ajfa-2020	41	2	lee	PERSON
ajfa-2020	41	3	19	CARDINAL
ajfa-2020	41	4	activitie usa (a canada consiste	ORG
ajfa-2020	42	1	amon	PERSON
ajfa-2020	43	1	15	CARDINAL
ajfa-2020	44	1	he 1920s	DATE
ajfa-2020	44	2	986	CARDINAL
ajfa-2020	45	1	responsib es to investi aicpa	GPE
ajfa-2020	45	2	197	CARDINAL
ajfa-2020	45	3	1	CARDINAL
ajfa-2020	48	1	st nts	GPE
ajfa-2020	48	2	taiwan	GPE
ajfa-2020	50	1	ponsibility	PERSON
ajfa-2020	50	2	accoun	ORG
ajfa-2020	51	1	988	CARDINAL
ajfa-2020	51	2	two	CARDINAL
ajfa-2020	51	3	thei arison	PERSON
ajfa-2020	54	1	fourth	ORDINAL
ajfa-2020	54	2	fifth	ORDINAL
ajfa-2020	54	3	400 years	DATE
ajfa-2020	54	4	1993b	DATE
ajfa-2020	55	1	1980	DATE
ajfa-2020	55	2	fra sue	ORG
ajfa-2020	56	1	prof 33	LAW
ajfa-2020	56	2	dditional evi o	ORG
ajfa-2020	56	3	surve ir perceptio nds	PERSON
ajfa-2020	56	4	second	ORDINAL
ajfa-2020	56	5	19	CARDINAL
ajfa-2020	56	6	0s	CARDINAL
ajfa-2020	57	1	uk	GPE
ajfa-2020	58	1	t financial st	ORG
ajfa-2020	58	2	asian	NORP
ajfa-2020	59	1	carr parison	PERSON
ajfa-2020	60	1	995	CARDINAL
ajfa-2020	60	2	attribut	ORG
ajfa-2020	60	3	198	CARDINAL
ajfa-2020	60	4	n journal	ORG
ajfa-2020	61	1	wanese	NORP
ajfa-2020	61	2	un	ORG
ajfa-2020	61	3	metho	PERSON
ajfa-2020	61	4	chang	PERSON
ajfa-2020	61	5	1997	DATE
ajfa-2020	62	1	ho	PERSON
ajfa-2020	62	2	5a	CARDINAL
ajfa-2020	62	3	davison	GPE
ajfa-2020	62	4	audi finance & ac issn	ORG
ajfa-2020	62	5	19 2013	DATE
ajfa-2020	64	1	ga	ORG
ajfa-2020	65	1	gham	ORG
ajfa-2020	65	2	1975	DATE
ajfa-2020	66	1	the acc e	ORG
ajfa-2020	66	2	946-052x 5	QUANTITY
ajfa-2020	66	3	1	CARDINAL
ajfa-2020	67	1	taiwan	GPE
ajfa-2020	68	1	5	CARDINAL
ajfa-2020	69	1	shou	PERSON
ajfa-2020	69	2	detectin 18	ORG
ajfa-2020	69	3	disco howeve bank	ORG
ajfa-2020	69	4	1998	DATE
ajfa-2020	69	5	four	CARDINAL
ajfa-2020	69	6	au316	ORG
ajfa-2020	69	7	1987	DATE
ajfa-2020	70	1	t respons 2004	DATE
ajfa-2020	71	1	mo	GPE
ajfa-2020	72	1	audito	GPE
ajfa-2020	72	2	uk	GPE
ajfa-2020	72	3	ng additiona ditional resp	PERSON
ajfa-2020	72	4	responsib	ORG
ajfa-2020	72	5	taiwanese	NORP
ajfa-2020	72	6	taiwan	GPE
ajfa-2020	74	1	ma edgement th ce	PERSON
ajfa-2020	76	1	al responsib ponsibilities	FAC
ajfa-2020	77	1	2002	DATE
ajfa-2020	77	2	w ssion amon	NORP
ajfa-2020	78	1	expe	DATE
ajfa-2020	79	1	respon sas 14	ORG
ajfa-2020	80	1	41	CARDINAL
ajfa-2020	81	1	minim ually	ORG
ajfa-2020	81	2	1997	DATE
ajfa-2020	81	3	direc , 1995	DATE
ajfa-2020	81	4	enron	ORG
ajfa-2020	81	5	1998	DATE
ajfa-2020	81	6	finan	GPE
ajfa-2020	83	1	mize	ORG
ajfa-2020	83	2	wan	PERSON
ajfa-2020	83	3	sas ent	ORG
ajfa-2020	83	4	det	PERSON
ajfa-2020	83	5	1988	DATE
ajfa-2020	84	1	si izing incre	ORG
ajfa-2020	84	2	uk sas 11	ORG
ajfa-2020	84	3	ari	PERSON
ajfa-2020	84	4	fu	NORP
ajfa-2020	84	5	w 8	FAC
ajfa-2020	84	6	dunn	PERSON
ajfa-2020	85	1	o	PERSON
ajfa-2020	85	2	uk	GPE
ajfa-2020	85	3	importanc	NORP
ajfa-2020	85	4	rega mation	PERSON
ajfa-2020	85	5	neede ction	ORG
ajfa-2020	85	6	simi	GPE
ajfa-2020	85	7	thei ments arisin	PERSON
ajfa-2020	85	8	198	CARDINAL
ajfa-2020	86	1	19	CARDINAL
ajfa-2020	86	2	10	CARDINAL
ajfa-2020	86	3	19	CARDINAL
ajfa-2020	86	4	us	GPE
ajfa-2020	86	5	19	CARDINAL
ajfa-2020	86	6	19	CARDINAL
ajfa-2020	87	1	exerc	ORG
ajfa-2020	87	2	identi ns	PERSON
ajfa-2020	87	3	taiwan	GPE
ajfa-2020	87	4	wor	DATE
ajfa-2020	87	5	19 2013	DATE
ajfa-2020	88	1	85	CARDINAL
ajfa-2020	89	1	su quirement	PERSON
ajfa-2020	89	2	980s	ORG
ajfa-2020	89	3	995	CARDINAL
ajfa-2020	90	1	bcci	ORG
ajfa-2020	90	2	ued	ORG
ajfa-2020	90	3	999	CARDINAL
ajfa-2020	91	1	koh	PERSON
ajfa-2020	91	2	993	CARDINAL
ajfa-2020	91	3	vanasco egal	PERSON
ajfa-2020	91	4	ting standar	PERSON
ajfa-2020	91	5	14	DATE
ajfa-2020	91	6	ince lates	PERSON
ajfa-2020	91	7	the a us sas 53	ORG
ajfa-2020	91	8	946-052x 5	QUANTITY
ajfa-2020	91	9	1	CARDINAL
ajfa-2020	92	1	the o (1998	DATE
ajfa-2020	92	2	3	CARDINAL
ajfa-2020	92	3	chen	PERSON
ajfa-2020	92	4	sanct informa fraudul	PERSON
ajfa-2020	92	5	199	CARDINAL
ajfa-2020	92	6	taiwan	GPE
ajfa-2020	93	1	sept	DATE
ajfa-2020	94	1	o 2000	DATE
ajfa-2020	94	2	informati enron	ORG
ajfa-2020	94	3	finan	GPE
ajfa-2020	94	4	roc	GPE
ajfa-2020	94	5	w ng	PERSON
ajfa-2020	94	6	$330 million	MONEY
ajfa-2020	94	7	amen wan	PERSON
ajfa-2020	94	8	foun ons	PERSON
ajfa-2020	95	1	200	CARDINAL
ajfa-2020	96	1	taiwan	GPE
ajfa-2020	98	1	taiwan	GPE
ajfa-2020	98	2	1994	DATE
ajfa-2020	98	3	dea	ORG
ajfa-2020	98	4	emp verseer	ORG
ajfa-2020	98	5	2007	DATE
ajfa-2020	98	6	o	DATE
ajfa-2020	100	1	06	CARDINAL
ajfa-2020	100	2	taiwan	GPE
ajfa-2020	100	3	one	CARDINAL
ajfa-2020	103	1	rob	PERSON
ajfa-2020	103	2	7	DATE
ajfa-2020	103	3	wu	PERSON
ajfa-2020	103	4	2007	DATE
ajfa-2020	104	1	35	CARDINAL
ajfa-2020	104	2	june 2	DATE
ajfa-2020	104	3	2004	DATE
ajfa-2020	104	4	nt$ tung-lung ss of nt$2	GPE
ajfa-2020	105	1	t securities	ORG
ajfa-2020	107	1	syst	PRODUCT
ajfa-2020	107	2	7	CARDINAL
ajfa-2020	108	1	ds regulati foundation	ORG
ajfa-2020	108	2	asian	NORP
ajfa-2020	109	1	004	CARDINAL
ajfa-2020	109	2	ab de infodisk	ORG
ajfa-2020	109	3	$11 billion	MONEY
ajfa-2020	109	4	4 billion	MONEY
ajfa-2020	109	5	bega ce	PERSON
ajfa-2020	109	6	agen tem	PERSON
ajfa-2020	109	7	sti ns	PERSON
ajfa-2020	109	8	ardf	PERSON
ajfa-2020	109	9	repor udit	ORG
ajfa-2020	109	10	finan n journal	ORG
ajfa-2020	110	1	two	CARDINAL
ajfa-2020	110	2	scathin technology l	ORG
ajfa-2020	111	1	los	GPE
ajfa-2020	111	2	de minars	ORG
ajfa-2020	112	1	iss ncial	PERSON
ajfa-2020	112	2	19 2013	DATE
ajfa-2020	113	1	perfo des.	ORG
ajfa-2020	114	1	taiwan	GPE
ajfa-2020	114	2	0 billion	MONEY
ajfa-2020	114	3	nt$4.28	PRODUCT
ajfa-2020	114	4	2000	DATE
ajfa-2020	115	1	19	CARDINAL
ajfa-2020	116	1	mo	GPE
ajfa-2020	117	1	sas ments	PERSON
ajfa-2020	118	1	946-052x 5	QUANTITY
ajfa-2020	118	2	1	CARDINAL
ajfa-2020	118	3	the 8 billion de	MONEY
ajfa-2020	119	1	998	CARDINAL
ajfa-2020	119	2	0 billion	MONEY
ajfa-2020	119	3	taiwan	GPE
ajfa-2020	119	4	43	CARDINAL
ajfa-2020	119	5	taiwan	GPE
ajfa-2020	119	6	sas 43 respons	ORG
ajfa-2020	119	7	2006	DATE
ajfa-2020	120	1	1993	DATE
ajfa-2020	121	1	sha reasona	PERSON
ajfa-2020	121	2	one tho 47%	PERCENT
ajfa-2020	121	3	fi 3	DATE
ajfa-2020	121	4	ac	ORG
ajfa-2020	121	5	ga	ORG
ajfa-2020	123	1	1977	DATE
ajfa-2020	123	2	83	CARDINAL
ajfa-2020	126	1	1,737	CARDINAL
ajfa-2020	126	2	hose	PERSON
ajfa-2020	126	3	expe mance	PERSON
ajfa-2020	126	4	o beck	PERSON
ajfa-2020	126	5	1973	DATE
ajfa-2020	126	6	46%	PERCENT
ajfa-2020	127	1	7	CARDINAL
ajfa-2020	127	2	1980s	DATE
ajfa-2020	127	3	1990	DATE
ajfa-2020	127	4	ske nts	ORG
ajfa-2020	127	5	di endent	PERSON
ajfa-2020	129	1	79	CARDINAL
ajfa-2020	131	1	36	CARDINAL
ajfa-2020	131	2	responsibil ce	ORG
ajfa-2020	131	3	gaas	PERSON
ajfa-2020	131	4	dete	GPE
ajfa-2020	133	1	australian	NORP
ajfa-2020	133	2	beck	PERSON
ajfa-2020	133	3	1975	DATE
ajfa-2020	133	4	financ	ORG
ajfa-2020	133	5	eby non-au	PERSON
ajfa-2020	133	6	falsi	PERSON
ajfa-2020	133	7	telep uditors	PERSON
ajfa-2020	133	8	shou	PERSON
ajfa-2020	133	9	o	DATE
ajfa-2020	133	10	asian	NORP
ajfa-2020	133	11	uk	GPE
ajfa-2020	133	12	sas	ORG
ajfa-2020	133	13	w s	PERSON
ajfa-2020	136	1	responsib en society’s	ORG
ajfa-2020	136	2	two	CARDINAL
ajfa-2020	138	1	105	CARDINAL
ajfa-2020	138	2	cial	ORG
ajfa-2020	138	3	110	CARDINAL
ajfa-2020	138	4	19 s	CARDINAL
ajfa-2020	138	5	financ	ORG
ajfa-2020	138	6	aic s	ORG
ajfa-2020	138	7	1972	DATE
ajfa-2020	138	8	profe	GPE
ajfa-2020	138	9	52	CARDINAL
ajfa-2020	139	1	commiss	NORP
ajfa-2020	140	1	19 2013	DATE
ajfa-2020	142	1	1978	DATE
ajfa-2020	142	2	2	CARDINAL
ajfa-2020	142	3	35	CARDINAL
ajfa-2020	142	4	1	CARDINAL
ajfa-2020	143	1	946-052x 5	QUANTITY
ajfa-2020	143	2	1	CARDINAL
ajfa-2020	143	3	wever	PERSON
ajfa-2020	143	4	first	ORDINAL
ajfa-2020	145	1	1970	DATE
ajfa-2020	145	2	711	CARDINAL
ajfa-2020	147	1	a, 1988	DATE
ajfa-2020	148	1	uk	GPE
ajfa-2020	148	2	1991	DATE
ajfa-2020	149	1	11%	PERCENT
ajfa-2020	149	2	5	CARDINAL
ajfa-2020	149	3	1989	DATE
ajfa-2020	149	4	199	CARDINAL
ajfa-2020	149	5	unr	ORG
ajfa-2020	149	6	narr	NORP
ajfa-2020	149	7	oth	GPE
ajfa-2020	149	8	2005	DATE
ajfa-2020	150	1	io	FAC
ajfa-2020	150	2	hrey et al	PERSON
ajfa-2020	151	1	1	CARDINAL
ajfa-2020	151	2	38%	PERCENT
ajfa-2020	151	3	ies of inte s	ORG
ajfa-2020	151	4	1993	DATE
ajfa-2020	151	5	1,184	CARDINAL
ajfa-2020	152	1	8%	PERCENT
ajfa-2020	152	2	31	CARDINAL
ajfa-2020	152	3	99	CARDINAL
ajfa-2020	152	4	four	CARDINAL
ajfa-2020	152	5	1993	DATE
ajfa-2020	152	6	2004	DATE
ajfa-2020	152	7	2006	DATE
ajfa-2020	153	1	1993a	DATE
ajfa-2020	153	2	study cal	ORG
ajfa-2020	153	3	1%	PERCENT
ajfa-2020	153	4	respectiv oth nz	ORG
ajfa-2020	153	5	the s ness	ORG
ajfa-2020	154	1	1988	DATE
ajfa-2020	154	2	malaysia	GPE
ajfa-2020	154	3	egypt	GPE
ajfa-2020	154	4	si e	ORG
ajfa-2020	154	5	expe al	PERSON
ajfa-2020	154	6	3	CARDINAL
ajfa-2020	155	1	journalis	GPE
ajfa-2020	155	2	four	CARDINAL
ajfa-2020	156	1	199	CARDINAL
ajfa-2020	156	2	uk	GPE
ajfa-2020	156	3	2004	DATE
ajfa-2020	156	4	ga	ORG
ajfa-2020	158	1	sou	GPE
ajfa-2020	158	2	b lin	PERSON
ajfa-2020	158	3	2007	DATE
ajfa-2020	158	4	audito 37 ainder	ORG
ajfa-2020	159	1	99	CARDINAL
ajfa-2020	159	2	fou ed significa	PERSON
ajfa-2020	159	3	chang	PERSON
ajfa-2020	159	4	audito	GPE
ajfa-2020	159	5	uth africa	GPE
ajfa-2020	159	6	2004	DATE
ajfa-2020	159	7	baldac	GPE
ajfa-2020	159	8	indepen	GPE
ajfa-2020	159	9	asian	NORP
ajfa-2020	159	10	indic	PERSON
ajfa-2020	159	11	1989	DATE
ajfa-2020	159	12	shou s	PERSON
ajfa-2020	159	13	6%	PERCENT
ajfa-2020	160	1	un	ORG
ajfa-2020	160	2	leung	PERSON
ajfa-2020	160	3	200	CARDINAL
ajfa-2020	160	4	china	GPE
ajfa-2020	160	5	cchino	GPE
ajfa-2020	160	6	200	CARDINAL
ajfa-2020	161	1	stu	PERSON
ajfa-2020	161	2	ac n journal	ORG
ajfa-2020	161	3	935	CARDINAL
ajfa-2020	161	4	2004	DATE
ajfa-2020	161	5	he decade	DATE
ajfa-2020	161	6	53%	PERCENT
ajfa-2020	161	7	societ	ORG
ajfa-2020	161	8	ab e	ORG
ajfa-2020	161	9	200 01	DATE
ajfa-2020	161	10	05	CARDINAL
ajfa-2020	161	11	respo ccountability finance & ac issn	ORG
ajfa-2020	161	12	19 2013	DATE
ajfa-2020	162	1	e s. ber 1990	PERSON
ajfa-2020	164	1	ain	PERSON
ajfa-2020	164	2	opin	GPE
ajfa-2020	164	3	themselv ommunity	ORG
ajfa-2020	164	4	ween audito	GPE
ajfa-2020	164	5	1989	DATE
ajfa-2020	164	6	standa	ORG
ajfa-2020	164	7	41%	PERCENT
ajfa-2020	166	1	contin trols	PERSON
ajfa-2020	166	2	ach nce	PERSON
ajfa-2020	166	3	01	CARDINAL
ajfa-2020	166	4	hong gapore	GPE
ajfa-2020	166	5	ry	GPE
ajfa-2020	166	6	inn	GPE
ajfa-2020	167	1	946-052x 5	QUANTITY
ajfa-2020	167	2	1	CARDINAL
ajfa-2020	167	3	six	CARDINAL
ajfa-2020	168	1	1999	DATE
ajfa-2020	170	1	sibilities ations	PERSON
ajfa-2020	172	1	g kong	GPE
ajfa-2020	172	2	dzly	GPE
ajfa-2020	173	1	20th	ORDINAL
ajfa-2020	173	2	pertin	GPE
ajfa-2020	173	3	1	CARDINAL
ajfa-2020	174	1	2	CARDINAL
ajfa-2020	175	1	3	CARDINAL
ajfa-2020	176	1	4	CARDINAL
ajfa-2020	177	1	5	CARDINAL
ajfa-2020	179	1	7	CARDINAL
ajfa-2020	180	1	between 8	DATE
ajfa-2020	182	1	9	CARDINAL
ajfa-2020	183	1	10	CARDINAL
ajfa-2020	185	1	h century	DATE
ajfa-2020	186	1	investigatin ations	PERSON
ajfa-2020	186	2	w	GPE
ajfa-2020	186	3	o	DATE
ajfa-2020	186	4	xamination e auditor	ORG
ajfa-2020	186	5	s embezzlem e auditor	ORG
ajfa-2020	186	6	ations	PERSON
ajfa-2020	187	1	profe ng	PERSON
ajfa-2020	189	1	hel gement leve	PERSON
ajfa-2020	189	2	finan	GPE
ajfa-2020	189	3	misreprese	NORP
ajfa-2020	189	4	studie	ORG
ajfa-2020	189	5	benefi	PERSON
ajfa-2020	189	6	responsib w managem	ORG
ajfa-2020	189	7	responsib el	GPE
ajfa-2020	189	8	unr eld responsi ncial	ORG
ajfa-2020	190	1	eld responsi yroll	ORG
ajfa-2020	190	2	paddin agement	PERSON
ajfa-2020	190	3	38	CARDINAL
ajfa-2020	191	1	taiwan	GPE
ajfa-2020	191	2	ible	PERSON
ajfa-2020	192	1	failu ible	PERSON
ajfa-2020	192	2	tra ible	PERSON
ajfa-2020	193	1	tra ible	PERSON
ajfa-2020	193	2	enr ible	PERSON
ajfa-2020	193	3	vel	ORG
ajfa-2020	194	1	asian	NORP
ajfa-2020	194	2	the ade earlier	DATE
ajfa-2020	195	1	dete ection	ORG
ajfa-2020	196	1	dete ansactions	ORG
ajfa-2020	197	1	dete rich	ORG
ajfa-2020	197	2	dete stocks	ORG
ajfa-2020	198	1	last 40	DATE
ajfa-2020	200	1	19 2013	DATE
ajfa-2020	202	1	second	ORDINAL
ajfa-2020	202	2	materia s	PERSON
ajfa-2020	202	3	946-052x 5	QUANTITY
ajfa-2020	202	4	1	CARDINAL
ajfa-2020	202	5	half	CARDINAL
ajfa-2020	204	1	wilcoxo	GPE
ajfa-2020	204	2	3	CARDINAL
ajfa-2020	205	1	six	CARDINAL
ajfa-2020	205	2	one	CARDINAL
ajfa-2020	205	3	don ng	PERSON
ajfa-2020	206	1	therefo	NORP
ajfa-2020	206	2	5	CARDINAL
ajfa-2020	208	1	two	CARDINAL
ajfa-2020	208	2	0	CARDINAL
ajfa-2020	208	3	964	CARDINAL
ajfa-2020	208	4	w ation	PERSON
ajfa-2020	208	5	340	CARDINAL
ajfa-2020	208	6	o	DATE
ajfa-2020	208	7	opin	GPE
ajfa-2020	208	8	exa	ORG
ajfa-2020	211	1	eft	ORG
ajfa-2020	211	2	sid	PERSON
ajfa-2020	211	3	whitney tes	PERSON
ajfa-2020	211	4	1989	DATE
ajfa-2020	212	1	cial statemen stionnaires	ORG
ajfa-2020	212	2	w	ORG
ajfa-2020	212	3	213	CARDINAL
ajfa-2020	214	1	ckground kn	PERSON
ajfa-2020	216	1	wi	GPE
ajfa-2020	216	2	ann-whitne	ORG
ajfa-2020	216	3	amon	PERSON
ajfa-2020	216	4	three	CARDINAL
ajfa-2020	216	5	669	CARDINAL
ajfa-2020	216	6	341	CARDINAL
ajfa-2020	216	7	ank	ORG
ajfa-2020	217	1	39	CARDINAL
ajfa-2020	218	1	five	CARDINAL
ajfa-2020	218	2	oup	ORG
ajfa-2020	219	1	o	DATE
ajfa-2020	219	2	betw roup	PERSON
ajfa-2020	219	3	al 1	FAC
ajfa-2020	219	4	asian	NORP
ajfa-2020	219	5	desi	GPE
ajfa-2020	219	6	o	DATE
ajfa-2020	219	7	kert	PERSON
ajfa-2020	219	8	ann-whitney	PERSON
ajfa-2020	219	9	beca	PERSON
ajfa-2020	220	1	35%	PERCENT
ajfa-2020	220	2	ret	ORG
ajfa-2020	220	3	2	CARDINAL
ajfa-2020	220	4	1	CARDINAL
ajfa-2020	220	5	116	CARDINAL
ajfa-2020	221	1	opin ce	FAC
ajfa-2020	221	2	audito finance & ac issn	ORG
ajfa-2020	221	3	19 2013	DATE
ajfa-2020	222	1	ta ments	PERSON
ajfa-2020	223	1	deviations mann	PERSON
ajfa-2020	223	2	946-052x 5	QUANTITY
ajfa-2020	223	3	1	CARDINAL
ajfa-2020	223	4	ght	PERSON
ajfa-2020	224	1	964	CARDINAL
ajfa-2020	226	1	3	CARDINAL
ajfa-2020	227	1	stateme perpetr stateme delibera	ORG
ajfa-2020	228	1	less than ent 3	CARDINAL
ajfa-2020	228	2	ent 4	DATE
ajfa-2020	228	3	exi	PERSON
ajfa-2020	228	4	ent 9	DATE
ajfa-2020	228	5	al	PERSON
ajfa-2020	228	6	perso erall	ORG
ajfa-2020	228	7	9	CARDINAL
ajfa-2020	228	8	2	CARDINAL
ajfa-2020	228	9	ent 6	DATE
ajfa-2020	228	10	t ent 7	DATE
ajfa-2020	228	11	10	CARDINAL
ajfa-2020	228	12	delibera w	PERSON
ajfa-2020	229	1	three	CARDINAL
ajfa-2020	230	1	s ations	PERSON
ajfa-2020	230	2	howev nces	PERSON
ajfa-2020	230	3	three	CARDINAL
ajfa-2020	230	4	the abov ut bank loan auditor	ORG
ajfa-2020	231	1	respon mann	PERSON
ajfa-2020	231	2	xpress	GPE
ajfa-2020	231	3	wi tions	PERSON
ajfa-2020	232	1	differentiat	NORP
ajfa-2020	232	2	three	CARDINAL
ajfa-2020	235	1	eft	ORG
ajfa-2020	235	2	three	CARDINAL
ajfa-2020	236	1	ten	CARDINAL
ajfa-2020	236	2	responsib lly	ORG
ajfa-2020	236	3	tra	FAC
ajfa-2020	237	1	asian	NORP
ajfa-2020	237	2	averag se	PERSON
ajfa-2020	239	1	fa	ORG
ajfa-2020	239	2	fa	ORG
ajfa-2020	239	3	g g	PERSON
ajfa-2020	239	4	fa	ORG
ajfa-2020	240	1	fa	ORG
ajfa-2020	241	1	responsib en	ORG
ajfa-2020	241	2	the audito n table 2.	ORG
ajfa-2020	242	1	1	CARDINAL
ajfa-2020	244	1	wi	ORG
ajfa-2020	247	1	w.	PERSON
ajfa-2020	247	2	19 2013	DATE
ajfa-2020	248	1	1 to 5	CARDINAL
ajfa-2020	249	1	1	CARDINAL
ajfa-2020	249	2	materi	GPE
ajfa-2020	249	3	materi o	PERSON
ajfa-2020	249	4	esponsibiliti	GPE
ajfa-2020	249	5	materi o	PERSON
ajfa-2020	249	6	missta	PERSON
ajfa-2020	249	7	946-052x 5	QUANTITY
ajfa-2020	249	8	1	CARDINAL
ajfa-2020	249	9	ial	ORG
ajfa-2020	249	10	3	CARDINAL
ajfa-2020	249	11	four	CARDINAL
ajfa-2020	249	12	ial	ORG
ajfa-2020	250	1	foun stateme	ORG
ajfa-2020	251	1	fac	ORG
ajfa-2020	251	2	affe	PERSON
ajfa-2020	252	1	3	CARDINAL
ajfa-2020	253	1	o	DATE
ajfa-2020	253	2	ac	ORG
ajfa-2020	253	3	w	GPE
ajfa-2020	253	4	ered	ORG
ajfa-2020	253	5	ma e accountin aud detectio t	PERSON
ajfa-2020	254	1	au wilcoxon-ma	PERSON
ajfa-2020	256	1	n taiwan	LOC
ajfa-2020	257	1	respec	ORG
ajfa-2020	258	1	41	CARDINAL
ajfa-2020	258	2	ann-whitne	ORG
ajfa-2020	258	3	3	CARDINAL
ajfa-2020	259	1	the dete independen	GPE
ajfa-2020	260	1	responsi asian	NORP
ajfa-2020	260	2	fa	ORG
ajfa-2020	260	3	finan	GPE
ajfa-2020	262	1	audito	GPE
ajfa-2020	263	1	ncial	ORG
ajfa-2020	263	2	2	CARDINAL
ajfa-2020	265	1	mo al	GPE
ajfa-2020	265	2	19 2013	DATE
ajfa-2020	267	1	stan	PERSON
ajfa-2020	267	2	mec	ORG
ajfa-2020	270	1	946-052x 5	QUANTITY
ajfa-2020	270	2	1	CARDINAL
ajfa-2020	270	3	2	CARDINAL
ajfa-2020	271	1	ial	ORG
ajfa-2020	272	1	ceptions cate	ORG
ajfa-2020	275	1	educati	DATE
ajfa-2020	275	2	exi technica maintai	PERSON
ajfa-2020	275	3	stu	PERSON
ajfa-2020	275	4	submitt extendin	ORG
ajfa-2020	275	5	aicpa	ORG
ajfa-2020	276	1	2	CARDINAL
ajfa-2020	276	2	irregula beck	PERSON
ajfa-2020	276	3	g accoun	PERSON
ajfa-2020	276	4	han remaini	GPE
ajfa-2020	276	5	n taiwan	LOC
ajfa-2020	276	6	ntly	DATE
ajfa-2020	276	7	standa	ORG
ajfa-2020	276	8	udy contribu tions provid	PERSON
ajfa-2020	276	9	det nces	PERSON
ajfa-2020	277	1	1978	DATE
ajfa-2020	278	1	1987	DATE
ajfa-2020	279	1	2005	DATE
ajfa-2020	280	1	financ ng practices l,	ORG
ajfa-2020	280	2	london	GPE
ajfa-2020	281	1	c.	PERSON
ajfa-2020	281	2	johns arities	ORG
ajfa-2020	281	3	w g.w.	GPE
ajfa-2020	282	1	1974	DATE
ajfa-2020	283	1	onal attitud	ORG
ajfa-2020	284	1	howev e	PERSON
ajfa-2020	284	2	investigat rnational lite ay	ORG
ajfa-2020	284	3	cale	GPE
ajfa-2020	284	4	eport	DATE
ajfa-2020	284	5	aicpa	ORG
ajfa-2020	284	6	aic	PERSON
ajfa-2020	284	7	uk	GPE
ajfa-2020	284	8	ir cial stateme s	PERSON
ajfa-2020	285	1	d.	NORP
ajfa-2020	285	2	t 4	DATE
ajfa-2020	286	1	the rol usiness rese s.	ORG
ajfa-2020	286	2	kno	PERSON
ajfa-2020	287	1	confu ver	PERSON
ajfa-2020	290	1	w york	GPE
ajfa-2020	291	1	nationa pa	PERSON
ajfa-2020	291	2	240	CARDINAL
ajfa-2020	291	3	icaew	ORG
ajfa-2020	291	4	2004	DATE
ajfa-2020	292	1	eth searfoss	PERSON
ajfa-2020	292	2	4	CARDINAL
ajfa-2020	292	3	11	CARDINAL
ajfa-2020	292	4	2001	DATE
ajfa-2020	293	1	42	CARDINAL
ajfa-2020	293	2	amon	PERSON
ajfa-2020	293	3	gs	ORG
ajfa-2020	293	4	al commiss york	PERSON
ajfa-2020	294	1	w	GPE
ajfa-2020	294	2	london	GPE
ajfa-2020	295	1	hical	PERSON
ajfa-2020	295	2	d.	NORP
ajfa-2020	295	3	sm ations	PERSON
ajfa-2020	295	4	7-122	CARDINAL
ajfa-2020	296	1	asian	NORP
ajfa-2020	297	1	m. med through	PERSON
ajfa-2020	298	1	audito	GPE
ajfa-2020	299	1	2011	DATE
ajfa-2020	301	1	1977	DATE
ajfa-2020	302	1	unc	ORG
ajfa-2020	302	2	& ac issn	ORG
ajfa-2020	302	3	19 2013	DATE
ajfa-2020	304	1	deve	ORG
ajfa-2020	304	2	taiwan	GPE
ajfa-2020	304	3	wan	PERSON
ajfa-2020	304	4	moreov	PERSON
ajfa-2020	304	5	ble contribu	PERSON
ajfa-2020	305	1	144(4	CARDINAL
ajfa-2020	305	2	946-052x 5	QUANTITY
ajfa-2020	305	3	1	CARDINAL
ajfa-2020	305	4	56-66	CARDINAL
ajfa-2020	307	1	ngapore	PERSON
ajfa-2020	308	1	6	CARDINAL
ajfa-2020	308	2	accoun cheng	PERSON
ajfa-2020	308	3	cica	GPE
ajfa-2020	309	1	canadia desira	PERSON
ajfa-2020	309	2	dixon	PERSON
ajfa-2020	309	3	dunn	PERSON
ajfa-2020	309	4	j accoun	PERSON
ajfa-2020	309	5	workin huang	PERSON
ajfa-2020	309	6	august	DATE
ajfa-2020	309	7	r. g.	PERSON
ajfa-2020	310	1	19 696-703	CARDINAL
ajfa-2020	310	2	a.w.	PERSON
ajfa-2020	310	3	15(6	CARDINAL
ajfa-2020	311	1	hury	ORG
ajfa-2020	311	2	r.	NORP
ajfa-2020	312	1	x.doi.org/10	PERSON
ajfa-2020	312	2	1988	DATE
ajfa-2020	313	1	malta	GPE
ajfa-2020	314	1	x.doi.org/10 r.	PERSON
ajfa-2020	314	2	x.doi.org/10 j.	PERSON
ajfa-2020	314	3	sikk	PERSON
ajfa-2020	314	4	m.n.	GPE
ajfa-2020	314	5	1971	DATE
ajfa-2020	315	1	t siness resea	ORG
ajfa-2020	315	2	j.d.	PERSON
ajfa-2020	315	3	j ng paper	PERSON
ajfa-2020	315	4	sc c.	GPE
ajfa-2020	315	5	lin	PERSON
ajfa-2020	316	1	76	CARDINAL
ajfa-2020	317	1	hrey	PERSON
ajfa-2020	317	2	c.	PERSON
ajfa-2020	317	3	19	CARDINAL
ajfa-2020	317	4	c.	PERSON
ajfa-2020	317	5	frau ng journal	ORG
ajfa-2020	317	6	962	CARDINAL
ajfa-2020	318	1	chang kastantin	PERSON
ajfa-2020	318	2	enron	ORG
ajfa-2020	318	3	797	CARDINAL
ajfa-2020	320	1	j.	PERSON
ajfa-2020	320	2	manageri 0.1108/0268	PRODUCT
ajfa-2020	320	3	chartere dacchino	PERSON
ajfa-2020	320	4	0.1108/0268	CARDINAL
ajfa-2020	320	5	a.d.	ORG
ajfa-2020	321	1	0.1108/0268	DATE
ajfa-2020	321	2	1999	DATE
ajfa-2020	321	3	ahmad	PERSON
ajfa-2020	321	4	ng journal	ORG
ajfa-2020	321	5	nco	ORG
ajfa-2020	321	6	j.	PERSON
ajfa-2020	321	7	199	CARDINAL
ajfa-2020	322	1	1(4	CARDINAL
ajfa-2020	322	2	2	CARDINAL
ajfa-2020	322	3	h.	PERSON
ajfa-2020	322	4	19	CARDINAL
ajfa-2020	322	5	acc l.y.	ORG
ajfa-2020	322	6	997	CARDINAL
ajfa-2020	323	1	debati paul chapm	PERSON
ajfa-2020	323	2	urley s.	PERSON
ajfa-2020	323	3	16(3	CARDINAL
ajfa-2020	323	4	133	CARDINAL
ajfa-2020	323	5	j. and	PERSON
ajfa-2020	323	6	http://dx.doi	GPE
ajfa-2020	323	7	monthly	DATE
ajfa-2020	323	8	r. al au	PERSON
ajfa-2020	323	9	869005106	DATE
ajfa-2020	324	1	j. (2005	PERSON
ajfa-2020	325	1	869005106	DATE
ajfa-2020	325	2	sohlim	PERSON
ajfa-2020	325	3	8690061065 9	DATE
ajfa-2020	326	1	ffairs	ORG
ajfa-2020	326	2	z.	PERSON
ajfa-2020	326	3	19(7	CARDINAL
ajfa-2020	326	4	897 99	CARDINAL
ajfa-2020	327	1	287	CARDINAL
ajfa-2020	328	1	993	CARDINAL
ajfa-2020	328	2	19	CARDINAL
ajfa-2020	328	3	43 -44	QUANTITY
ajfa-2020	329	1	reali i.org/10.101	PERSON
ajfa-2020	329	2	220	CARDINAL
ajfa-2020	329	3	53	CARDINAL
ajfa-2020	329	4	2005	DATE
ajfa-2020	330	1	19719	CARDINAL
ajfa-2020	330	2	stu	PERSON
ajfa-2020	330	3	11230	CARDINAL
ajfa-2020	330	4	m.	PERSON
ajfa-2020	330	5	20	CARDINAL
ajfa-2020	330	6	53026	DATE
ajfa-2020	330	7	uk	GPE
ajfa-2020	331	1	7	CARDINAL
ajfa-2020	332	1	998	CARDINAL
ajfa-2020	333	1	accoun xpectations	PERSON
ajfa-2020	333	2	london	GPE
ajfa-2020	333	3	1993b	DATE
ajfa-2020	334	1	diting	PERSON
ajfa-2020	334	2	asian dx.doi.org/1	GPE
ajfa-2020	335	1	2004	DATE
ajfa-2020	336	1	j.cpa.200 ial stateme	PERSON
ajfa-2020	336	2	8	CARDINAL
ajfa-2020	338	1	journa 006	PERSON
ajfa-2020	339	1	ng jou	GPE
ajfa-2020	339	2	2(1	CARDINAL
ajfa-2020	339	3	pretoria	GPE
ajfa-2020	340	1	ting resear	PERSON
ajfa-2020	341	1	shere n	GPE
ajfa-2020	342	1	3-29	CARDINAL
ajfa-2020	343	1	accountab n	ORG
ajfa-2020	343	2	10.1108/026	MONEY
ajfa-2020	345	1	03.06.006	CARDINAL
ajfa-2020	345	2	20	DATE
ajfa-2020	345	3	expe	DATE
ajfa-2020	345	4	al	PERSON
ajfa-2020	345	5	20	DATE
ajfa-2020	345	6	2	CARDINAL
ajfa-2020	345	7	/10.1108/02	NORP
ajfa-2020	345	8	1-12	CARDINAL
ajfa-2020	346	1	monthly	DATE
ajfa-2020	346	2	turley	ORG
ajfa-2020	346	3	det	GPE
ajfa-2020	346	4	& ac issn	ORG
ajfa-2020	346	5	19 2013	DATE
ajfa-2020	347	1	6869001103	CARDINAL
ajfa-2020	347	2	nes-oxley	ORG
ajfa-2020	347	3	8)	CARDINAL
ajfa-2020	347	4	8	CARDINAL
ajfa-2020	347	5	6 n	QUANTITY
ajfa-2020	347	6	2	CARDINAL
ajfa-2020	347	7	associa	PERSON
ajfa-2020	347	8	2686900410	DATE
ajfa-2020	348	1	acc 8.1971.9728 blic	ORG
ajfa-2020	349	1	6(1	CARDINAL
ajfa-2020	349	2	3	CARDINAL
ajfa-2020	349	3	946-052x 5	QUANTITY
ajfa-2020	349	4	1	CARDINAL
ajfa-2020	349	5	893	CARDINAL
ajfa-2020	350	1	691	CARDINAL
ajfa-2020	350	2	293-302	CARDINAL
ajfa-2020	350	3	malaysia	GPE
ajfa-2020	351	1	0549420	CARDINAL
ajfa-2020	351	2	8980	CARDINAL
ajfa-2020	351	3	africa	LOC
ajfa-2020	351	4	153	CARDINAL
ajfa-2020	351	5	395	CARDINAL
ajfa-2020	352	1	emp	ORG
ajfa-2020	352	2	london koh	PERSON
ajfa-2020	352	3	koh	ORG
ajfa-2020	352	4	j. unpubl lee	PERSON
ajfa-2020	352	5	t. lee	PERSON
ajfa-2020	352	6	t. leung	PERSON
ajfa-2020	352	7	14	CARDINAL
ajfa-2020	352	8	181	CARDINAL
ajfa-2020	352	9	contem lin	PERSON
ajfa-2020	352	10	z.j republi liu	PERSON
ajfa-2020	352	11	aud lys	PERSON
ajfa-2020	352	12	65-93	CARDINAL
ajfa-2020	353	1	x. securiti mitchel	PERSON
ajfa-2020	353	2	acc x.doi.org/10 hrey	PERSON
ajfa-2020	353	3	c.g. ctive	PERSON
ajfa-2020	353	4	c.g.	GPE
ajfa-2020	354	1	w.	PERSON
ajfa-2020	355	1	w.	PERSON
ajfa-2020	355	2	1985b	DATE
ajfa-2020	356	1	n. h.c.	PERSON
ajfa-2020	357	1	w l	GPE
ajfa-2020	357	2	13(3	CARDINAL
ajfa-2020	357	3	147	CARDINAL
ajfa-2020	358	1	6	CARDINAL
ajfa-2020	358	2	james	PERSON
ajfa-2020	358	3	k.	PERSON
ajfa-2020	358	4	1970	DATE
ajfa-2020	359	1	1986	DATE
ajfa-2020	361	1	http:/ c.d.	PERSON
ajfa-2020	362	1	197	CARDINAL
ajfa-2020	362	2	j. and	PERSON
ajfa-2020	362	3	chen ic	PERSON
ajfa-2020	362	4	china	GPE
ajfa-2020	363	1	w.	PERSON
ajfa-2020	363	2	2002	DATE
ajfa-2020	364	1	agement	PERSON
ajfa-2020	364	2	a.m.	TIME
ajfa-2020	364	3	watts	LOC
ajfa-2020	364	4	2006	DATE
ajfa-2020	365	1	sikk	PERSON
ajfa-2020	366	1	ac	ORG
ajfa-2020	366	2	audito	GPE
ajfa-2020	366	3	e.	PERSON
ajfa-2020	366	4	19 7-154	DATE
ajfa-2020	367	1	2001 6(3	DATE
ajfa-2020	367	2	176	CARDINAL
ajfa-2020	367	3	leung king	PERSON
ajfa-2020	367	4	g.	PERSON
ajfa-2020	367	5	200	CARDINAL
ajfa-2020	367	6	evid //dx.doi.org/ 74	EVENT
ajfa-2020	368	1	3	CARDINAL
ajfa-2020	368	2	27	CARDINAL
ajfa-2020	368	3	2004	DATE
ajfa-2020	369	1	chinese	NORP
ajfa-2020	369	2	s.l.	GPE
ajfa-2020	370	1	ko	PERSON
ajfa-2020	370	2	r.l.	PERSON
ajfa-2020	370	3	1994	DATE
ajfa-2020	370	4	monthly	DATE
ajfa-2020	371	1	w	CARDINAL
ajfa-2020	371	2	1357931002	CARDINAL
ajfa-2020	371	3	1990	DATE
ajfa-2020	372	1	5-2354(90)0	DATE
ajfa-2020	372	2	turley	GPE
ajfa-2020	372	3	w	GPE
ajfa-2020	372	4	998	CARDINAL
ajfa-2020	373	1	//dx.doi.org	ORG
ajfa-2020	374	1	8	CARDINAL
ajfa-2020	375	1	20	CARDINAL
ajfa-2020	375	2	o	DATE
ajfa-2020	375	3	3rd ed 01	DATE
ajfa-2020	376	1	7-44	DATE
ajfa-2020	377	1	empir nal journal nsing	ORG
ajfa-2020	377	2	109oh	GPE
ajfa-2020	377	3	h.c.	GPE
ajfa-2020	378	1	19 l	DATE
ajfa-2020	380	1	07/2491440	CARDINAL
ajfa-2020	380	2	chinese	NORP
ajfa-2020	380	3	1	CARDINAL
ajfa-2020	380	4	h. s	PERSON
ajfa-2020	380	5	uk	GPE
ajfa-2020	380	6	44 27512 0	DATE
ajfa-2020	381	1	03021	CARDINAL
ajfa-2020	381	2	w. s.	PERSON
ajfa-2020	381	3	1993	DATE
ajfa-2020	381	4	011	CARDINAL
ajfa-2020	382	1	hong kon	GPE
ajfa-2020	382	2	0897-3660	DATE
ajfa-2020	382	3	145	CARDINAL
ajfa-2020	382	4	988	CARDINAL
ajfa-2020	383	1	singapore	GPE
ajfa-2020	383	2	0	CARDINAL
ajfa-2020	383	3	123	CARDINAL
ajfa-2020	383	4	31	CARDINAL
ajfa-2020	384	1	1998	DATE
ajfa-2020	384	2	k. asian	PERSON
ajfa-2020	384	3	3a	CARDINAL
ajfa-2020	385	1	davis rt	PERSON
ajfa-2020	385	2	0268690981	CARDINAL
ajfa-2020	385	3	n queenslan ives	ORG
ajfa-2020	386	1	01)14010-9	CARDINAL
ajfa-2020	386	2	8(8	CARDINAL
ajfa-2020	386	3	92-1 al	QUANTITY
ajfa-2020	387	1	journa t: fraud	ORG
ajfa-2020	387	2	23(91a	CARDINAL
ajfa-2020	387	3	3	CARDINAL
ajfa-2020	387	4	benson	PERSON
ajfa-2020	388	1	0208038	DATE
ajfa-2020	388	2	81	DATE
ajfa-2020	388	3	london	GPE
ajfa-2020	389	1	wa xpectation	GPE
ajfa-2020	389	2	115	CARDINAL
ajfa-2020	390	1	4	CARDINAL
ajfa-2020	390	2	10	CARDINAL
ajfa-2020	391	1	19 2013	DATE
ajfa-2020	392	1	1(3	CARDINAL
ajfa-2020	392	2	2	CARDINAL
ajfa-2020	392	3	395	CARDINAL
ajfa-2020	392	4	icaew	ORG
ajfa-2020	393	1	292	CARDINAL
ajfa-2020	394	1	acc aterloo	ORG
ajfa-2020	397	1	dromat	ORG
ajfa-2020	397	2	946-052x 5	QUANTITY
ajfa-2020	397	3	1	CARDINAL
ajfa-2020	397	4	217	CARDINAL
ajfa-2020	398	1	britain	GPE
ajfa-2020	398	2	london	GPE
ajfa-2020	398	3	icaew	ORG
ajfa-2020	400	1	ting	PERSON
ajfa-2020	400	2	32	DATE
ajfa-2020	400	3	gre-tai	PERSON
ajfa-2020	400	4	accoun o’sulliv	ORG
ajfa-2020	400	5	accoun pcaob compan porter	PERSON
ajfa-2020	401	1	london	GPE
ajfa-2020	401	2	unitedk institute power	ORG
ajfa-2020	401	3	299-330 steen	QUANTITY
ajfa-2020	401	4	woolf	PERSON
ajfa-2020	402	1	1	CARDINAL
ajfa-2020	402	2	horizo van, n.	PERSON
ajfa-2020	402	3	1	CARDINAL
ajfa-2020	402	4	2002	DATE
ajfa-2020	402	5	ny	GPE
ajfa-2020	402	6	1993	DATE
ajfa-2020	403	1	1997	DATE
ajfa-2020	405	1	31	CARDINAL
ajfa-2020	405	2	b.a.	GPE
ajfa-2020	405	3	m. (	PERSON
ajfa-2020	405	4	1995	DATE
ajfa-2020	406	1	6(4	CARDINAL
ajfa-2020	407	1	200	CARDINAL
ajfa-2020	407	2	2	CARDINAL
ajfa-2020	407	3	mcgraw-hill	ORG
ajfa-2020	407	4	2004	DATE
ajfa-2020	408	1	ations	ORG
ajfa-2020	408	2	0	CARDINAL
ajfa-2020	410	1	m.	PERSON
ajfa-2020	410	2	1990	DATE
ajfa-2020	411	1	1998	DATE
ajfa-2020	412	1	acc o	ORG
ajfa-2020	412	2	r.	PERSON
ajfa-2020	412	3	199	CARDINAL
ajfa-2020	412	4	j.j.	PERSON
ajfa-2020	412	5	1	CARDINAL
ajfa-2020	413	1	e. (1987	ORG
ajfa-2020	414	1	lia	PERSON
ajfa-2020	414	2	57(9	DATE
ajfa-2020	414	3	22 1993	DATE
ajfa-2020	415	1	lega ons	PERSON
ajfa-2020	415	2	7	DATE
ajfa-2020	415	3	82	CARDINAL
ajfa-2020	416	1	316	CARDINAL
ajfa-2020	416	2	24(93	CARDINAL
ajfa-2020	416	3	turley s	PERSON
ajfa-2020	417	1	1999	DATE
ajfa-2020	417	2	red accoun	ORG
ajfa-2020	417	3	4	CARDINAL
ajfa-2020	417	4	317	CARDINAL
ajfa-2020	417	5	07	DATE
ajfa-2020	418	1	22(3	CARDINAL
ajfa-2020	418	2	288	CARDINAL
ajfa-2020	418	3	j.	PERSON
ajfa-2020	418	4	19 l	DATE
ajfa-2020	418	5	singapore	GPE
ajfa-2020	418	6	palg a.	PERSON
ajfa-2020	418	7	willmott	PERSON
ajfa-2020	419	1	98	CARDINAL
ajfa-2020	420	1	0.1108/0268 1975	DATE
ajfa-2020	421	1	discu	PERSON
ajfa-2020	422	1	2-23	CARDINAL
ajfa-2020	423	1	al liability 7.	ORG
ajfa-2020	424	1	23(9	CARDINAL
ajfa-2020	424	2	ght board	ORG
ajfa-2020	424	3	n cal study	ORG
ajfa-2020	424	4	3	CARDINAL
ajfa-2020	424	5	49	CARDINAL
ajfa-2020	425	1	20	CARDINAL
ajfa-2020	425	2	sco	ORG
ajfa-2020	426	1	expec 302	PERSON
ajfa-2020	426	2	989	CARDINAL
ajfa-2020	426	3	e. estions	PERSON
ajfa-2020	426	4	8690981019	DATE
ajfa-2020	426	5	18	CARDINAL
ajfa-2020	426	6	45	CARDINAL
ajfa-2020	426	7	1a	CARDINAL
ajfa-2020	426	8	412	CARDINAL
ajfa-2020	426	9	new york	GPE
ajfa-2020	428	1	004	CARDINAL
ajfa-2020	429	1	edin	PERSON
ajfa-2020	429	2	soci	ORG
ajfa-2020	429	3	040023	CARDINAL
ajfa-2020	429	4	19	CARDINAL
ajfa-2020	430	1	cri 1997.0159	PERSON
ajfa-2020	432	1	98724	CARDINAL
ajfa-2020	432	2	21	CARDINAL
ajfa-2020	433	1	asian	NORP
ajfa-2020	433	2	20	CARDINAL
ajfa-2020	434	1	expectationorg/10.1080	NORP
ajfa-2020	435	1	10.1108/026	CARDINAL
ajfa-2020	435	2	998	CARDINAL
ajfa-2020	436	1	k nancial dist hinese	PERSON
ajfa-2020	436	2	157	CARDINAL
ajfa-2020	437	1	0/00014788	CARDINAL
ajfa-2020	437	2	paul ch ion-perform	PERSON
ajfa-2020	437	3	w zealand	GPE
ajfa-2020	438	1	995.1029	CARDINAL
ajfa-2020	438	2	6869007107	DATE
ajfa-2020	438	3	1	CARDINAL
ajfa-2020	438	4	kpmg	GPE
ajfa-2020	438	5	7	CARDINAL
ajfa-2020	438	6	31	CARDINAL
ajfa-2020	439	1	19 2013	DATE
ajfa-2020	442	1	acc 8.1993.9729	PERSON
ajfa-2020	442	2	1989	DATE
ajfa-2020	443	1	733152	CARDINAL
ajfa-2020	444	1	2	CARDINAL
ajfa-2020	444	2	1	CARDINAL
ajfa-2020	444	3	n accountin ndon	GPE
ajfa-2020	445	1	13(1	CARDINAL
ajfa-2020	445	2	946-052x 5	QUANTITY
ajfa-2020	445	3	1	CARDINAL
ajfa-2020	447	1	9463	CARDINAL
ajfa-2020	447	2	the nd 1999	DATE
ajfa-2020	447	3	nagerial nces	DATE
ajfa-2020	447	4	2nd	ORDINAL
ajfa-2020	447	5	186	CARDINAL
ajfa-2020	447	6	9(3	DATE
ajfa-2020	447	7	ng lung	PERSON
ajfa-2020	447	8	4	CARDINAL
ajfa-2020	448	1	st st st st st st st st st st wu	GPE
ajfa-2020	448	2	c. amendm	PERSON
ajfa-2020	448	3	1	CARDINAL
ajfa-2020	448	4	1	CARDINAL
ajfa-2020	448	5	2	CARDINAL
ajfa-2020	448	6	3	CARDINAL
ajfa-2020	448	7	4	CARDINAL
ajfa-2020	448	8	5	CARDINAL
ajfa-2020	448	9	6	CARDINAL
ajfa-2020	448	10	7	CARDINAL
ajfa-2020	448	11	8	CARDINAL
ajfa-2020	448	12	9	CARDINAL
ajfa-2020	448	13	10	CARDINAL
ajfa-2020	448	14	wilcoxo	GPE
ajfa-2020	448	15	the su f. (	PERSON
ajfa-2020	448	16	2007	DATE
ajfa-2020	451	1	descriptiv	PERSON
ajfa-2020	451	2	3.75 1.0	QUANTITY
ajfa-2020	451	3	3.63	CARDINAL
ajfa-2020	451	4	2	CARDINAL
ajfa-2020	452	1	auditin	PERSON
ajfa-2020	452	2	1 nt 2 nt	MONEY
ajfa-2020	452	3	changi	PERSON
ajfa-2020	452	4	d. means s.d	ORG
ajfa-2020	452	5	3.09 0.8	CARDINAL
ajfa-2020	452	6	5	CARDINAL
ajfa-2020	452	7	w ng	PERSON
ajfa-2020	454	1	0	CARDINAL
ajfa-2020	456	1	0	CARDINAL
ajfa-2020	456	2	s.d 97	FAC
ajfa-2020	456	3	0.73	CARDINAL
ajfa-2020	456	4	4.51 0.74	CARDINAL
ajfa-2020	456	5	3.36	CARDINAL
ajfa-2020	456	6	0.80	CARDINAL
ajfa-2020	456	7	0.81	CARDINAL
ajfa-2020	456	8	0.59	CARDINAL
ajfa-2020	456	9	89 4.16	QUANTITY
ajfa-2020	456	10	0.58	CARDINAL
ajfa-2020	456	11	71 3.86	CARDINAL
ajfa-2020	456	12	0.80	CARDINAL
ajfa-2020	456	13	3.76	CARDINAL
ajfa-2020	456	14	0.69 89 4.37	CARDINAL
ajfa-2020	456	15	0.66	CARDINAL
ajfa-2020	456	16	conclus	ORG
ajfa-2020	456	17	finan	GPE
ajfa-2020	457	1	rob	PERSON
ajfa-2020	462	1	.00	CARDINAL
ajfa-2020	463	1	46	CARDINAL
ajfa-2020	463	2	hly	CARDINAL
ajfa-2020	463	3	265	CARDINAL
ajfa-2020	463	4	12ups	CARDINAL
ajfa-2020	463	5	3 3.82	CARDINAL
ajfa-2020	463	6	4 4.33	CARDINAL
ajfa-2020	463	7	2.10 1 2.33 9 3.72	TIME
ajfa-2020	464	1	3.46	CARDINAL
ajfa-2020	464	2	9	CARDINAL
ajfa-2020	464	3	nn-whitney	GPE
ajfa-2020	464	4	audito	GPE
ajfa-2020	464	5	ncial	ORG
ajfa-2020	465	1	98 0.00	CARDINAL
ajfa-2020	465	2	0.00	CARDINAL
ajfa-2020	465	3	asian	NORP
ajfa-2020	466	1	nalysts	NORP
ajfa-2020	466	2	institu s.d	GPE
ajfa-2020	467	1	0.82	CARDINAL
ajfa-2020	467	2	0.94	CARDINAL
ajfa-2020	467	3	3.8 1.12 4.0 0.85	QUANTITY
ajfa-2020	467	4	4.6	CARDINAL
ajfa-2020	468	1	0.59	CARDINAL
ajfa-2020	468	2	4.3 0.62	CARDINAL
ajfa-2020	468	3	4.6	CARDINAL
ajfa-2020	469	1	0.46	CARDINAL
ajfa-2020	469	2	0.88	CARDINAL
ajfa-2020	469	3	0.91 60	CARDINAL
ajfa-2020	469	4	0.50	CARDINAL
ajfa-2020	469	5	0.50	CARDINAL
ajfa-2020	469	6	0.70	CARDINAL
ajfa-2020	469	7	0.75 60	CARDINAL
ajfa-2020	469	8	0.50	CARDINAL
ajfa-2020	471	1	0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00	QUANTITY
ajfa-2020	471	2	19 2013	DATE
ajfa-2020	472	1	6 3.93	CARDINAL
ajfa-2020	472	2	8 4.28	CARDINAL
ajfa-2020	472	3	1 3.25	CARDINAL
ajfa-2020	472	4	8 4.08	CARDINAL
ajfa-2020	472	5	3.95	CARDINAL
ajfa-2020	472	6	0 3.58	CARDINAL
ajfa-2020	472	7	5 2.48	CARDINAL
ajfa-2020	472	8	3.95	CARDINAL
ajfa-2020	472	9	audito	GPE
ajfa-2020	472	10	bank loan	ORG
ajfa-2020	473	1	946-052x 5	QUANTITY
ajfa-2020	473	2	1	CARDINAL
ajfa-2020	473	3	s.d	PERSON
ajfa-2020	473	4	0.35 0.55 0.84	MONEY
ajfa-2020	473	5	0.71 0.85 0.39	QUANTITY
ajfa-2020	474	1	0.00 0.00 0.00 0.00 0.00 0.04 0.00 0.00 0.03 0.00	QUANTITY
ajfa-2020	474	2	3	CARDINAL
ajfa-2020	474	3	st st st st st st st st st sta	GPE
ajfa-2020	475	1	1	CARDINAL
ajfa-2020	475	2	2	CARDINAL
ajfa-2020	475	3	3	CARDINAL
ajfa-2020	475	4	4	CARDINAL
ajfa-2020	475	5	5	CARDINAL
ajfa-2020	475	6	6	CARDINAL
ajfa-2020	475	7	7	CARDINAL
ajfa-2020	475	8	8	CARDINAL
ajfa-2020	475	9	9	CARDINAL
ajfa-2020	475	10	10	CARDINAL
ajfa-2020	475	11	√ 	PERSON
ajfa-2020	475	12	√ 	PERSON
ajfa-2020	475	13	 	ORG
ajfa-2020	476	1	the su audite √b √ √ √ √ √ √ √ √ √	FAC
ajfa-2020	476	2	47	CARDINAL
ajfa-2020	476	3	√ √	DATE
ajfa-2020	480	1	onsibility.	ORG
ajfa-2020	481	1	finance & ac issn	ORG
ajfa-2020	481	2	19 2013	DATE
ajfa-2020	482	1	√ √ 	PERSON
ajfa-2020	482	2	946-052x 5	QUANTITY
ajfa-2020	482	3	1	CARDINAL