id	sid	tid	token	lemma	pos
ajfa-1443	1	1	microsoft	microsoft	PROPN
ajfa-1443	1	2	word	word	NOUN
ajfa-1443	1	3	1443	1443	NUM
ajfa-1443	1	4	-	-	PUNCT
ajfa-1443	1	5	5663	5663	NUM
ajfa-1443	1	6	-	-	PUNCT
ajfa-1443	1	7	1	1	NUM
ajfa-1443	1	8	-	-	PUNCT
ajfa-1443	1	9	rv	rv	NOUN
ajfa-1443	2	1	_	_	PUNCT
ajfa-1443	2	2	2_-writer2	2_-writer2	NUM
ajfa-1443	2	3	-	-	PUNCT
ajfa-1443	2	4	new	new	ADJ
ajfa-1443	2	5	asian	asian	ADJ
ajfa-1443	2	6	journal	journal	NOUN
ajfa-1443	2	7	of	of	ADP
ajfa-1443	2	8	finance	finance	PROPN
ajfa-1443	2	9	&	&	CCONJ
ajfa-1443	2	10	accounting	accounting	PROPN
ajfa-1443	2	11	issn	issn	PROPN
ajfa-1443	2	12	1946	1946	NUM
ajfa-1443	2	13	-	-	PUNCT
ajfa-1443	2	14	052x	052x	NOUN
ajfa-1443	2	15	2012	2012	NUM
ajfa-1443	2	16	,	,	PUNCT
ajfa-1443	2	17	vol	vol	NOUN
ajfa-1443	2	18	.	.	PROPN
ajfa-1443	2	19	4	4	NUM
ajfa-1443	2	20	,	,	PUNCT
ajfa-1443	2	21	no	no	INTJ
ajfa-1443	2	22	.	.	NOUN
ajfa-1443	2	23	1	1	NUM
ajfa-1443	2	24	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1443	2	25	132	132	NUM
ajfa-1443	2	26	accounting	accounting	NOUN
ajfa-1443	2	27	researchers	researcher	NOUN
ajfa-1443	2	28	in	in	ADP
ajfa-1443	2	29	asia	asia	PROPN
ajfa-1443	2	30	pacific	pacific	PROPN
ajfa-1443	2	31	:	:	PUNCT
ajfa-1443	2	32	a	a	DET
ajfa-1443	2	33	study	study	NOUN
ajfa-1443	2	34	on	on	ADP
ajfa-1443	2	35	publication	publication	NOUN
ajfa-1443	2	36	productivity	productivity	NOUN
ajfa-1443	2	37	and	and	CCONJ
ajfa-1443	2	38	citation	citation	NOUN
ajfa-1443	2	39	analysis	analysis	NOUN
ajfa-1443	2	40	dr	dr	PROPN
ajfa-1443	2	41	.	.	PROPN
ajfa-1443	2	42	teck	teck	PROPN
ajfa-1443	2	43	heang	heang	PROPN
ajfa-1443	2	44	lee	lee	PROPN
ajfa-1443	2	45	(	(	PUNCT
ajfa-1443	2	46	corresponding	correspond	VERB
ajfa-1443	2	47	author	author	NOUN
ajfa-1443	2	48	)	)	PUNCT
ajfa-1443	2	49	senior	senior	ADJ
ajfa-1443	2	50	lecturer	lecturer	NOUN
ajfa-1443	2	51	,	,	PUNCT
ajfa-1443	2	52	department	department	NOUN
ajfa-1443	2	53	of	of	ADP
ajfa-1443	2	54	business	business	NOUN
ajfa-1443	2	55	studies	study	NOUN
ajfa-1443	2	56	help	help	VERB
ajfa-1443	2	57	university	university	NOUN
ajfa-1443	2	58	e	e	NOUN
ajfa-1443	2	59	-	-	NOUN
ajfa-1443	2	60	mail	mail	NOUN
ajfa-1443	2	61	:	:	PUNCT
ajfa-1443	2	62	lee.teck.heang@help.edu.my	lee.teck.heang@help.edu.my	ADP
ajfa-1443	2	63	dr	dr	PROPN
ajfa-1443	2	64	.	.	PROPN
ajfa-1443	2	65	ching	ching	PROPN
ajfa-1443	2	66	seng	seng	PROPN
ajfa-1443	2	67	yap	yap	PROPN
ajfa-1443	2	68	assistant	assistant	PROPN
ajfa-1443	2	69	professor	professor	NOUN
ajfa-1443	2	70	,	,	PUNCT
ajfa-1443	2	71	graduate	graduate	NOUN
ajfa-1443	2	72	school	school	NOUN
ajfa-1443	2	73	of	of	ADP
ajfa-1443	2	74	business	business	PROPN
ajfa-1443	2	75	universiti	universiti	PROPN
ajfa-1443	2	76	tun	tun	PROPN
ajfa-1443	2	77	abdul	abdul	PROPN
ajfa-1443	2	78	razak	razak	PROPN
ajfa-1443	2	79	e	e	PROPN
ajfa-1443	2	80	-	-	NOUN
ajfa-1443	2	81	mail	mail	NOUN
ajfa-1443	2	82	:	:	PUNCT
ajfa-1443	2	83	chingseng@unirazak.edu.my	chingseng@unirazak.edu.my	PROPN
ajfa-1443	2	84	dr	dr	PROPN
ajfa-1443	2	85	.	.	PROPN
ajfa-1443	3	1	yet	yet	PROPN
ajfa-1443	3	2	mee	mee	PROPN
ajfa-1443	3	3	lim	lim	PROPN
ajfa-1443	3	4	associate	associate	PROPN
ajfa-1443	3	5	professor	professor	NOUN
ajfa-1443	3	6	,	,	PUNCT
ajfa-1443	3	7	faculty	faculty	NOUN
ajfa-1443	3	8	of	of	ADP
ajfa-1443	3	9	accountancy	accountancy	NOUN
ajfa-1443	3	10	and	and	CCONJ
ajfa-1443	3	11	management	management	NOUN
ajfa-1443	3	12	universiti	universiti	PROPN
ajfa-1443	3	13	tunku	tunku	PROPN
ajfa-1443	3	14	abdul	abdul	PROPN
ajfa-1443	3	15	rahman	rahman	PROPN
ajfa-1443	3	16	e	e	PROPN
ajfa-1443	3	17	-	-	NOUN
ajfa-1443	3	18	mail	mail	NOUN
ajfa-1443	3	19	:	:	PUNCT
ajfa-1443	3	20	limym@utar.edu.my	limym@utar.edu.my	PROPN
ajfa-1443	3	21	dr	dr	PROPN
ajfa-1443	3	22	.	.	PROPN
ajfa-1443	3	23	cai	cai	PROPN
ajfa-1443	3	24	lian	lian	PROPN
ajfa-1443	3	25	tam	tam	PROPN
ajfa-1443	3	26	lecturer	lecturer	PROPN
ajfa-1443	3	27	,	,	PUNCT
ajfa-1443	3	28	school	school	NOUN
ajfa-1443	3	29	of	of	ADP
ajfa-1443	3	30	medicine	medicine	NOUN
ajfa-1443	3	31	and	and	CCONJ
ajfa-1443	3	32	health	health	PROPN
ajfa-1443	3	33	sciences	sciences	PROPN
ajfa-1443	3	34	monash	monash	PROPN
ajfa-1443	3	35	university	university	PROPN
ajfa-1443	3	36	sunway	sunway	PROPN
ajfa-1443	3	37	campus	campus	NOUN
ajfa-1443	4	1	e	e	NOUN
ajfa-1443	4	2	-	-	NOUN
ajfa-1443	4	3	mail	mail	NOUN
ajfa-1443	4	4	:	:	PUNCT
ajfa-1443	4	5	tam.cai.lian@med.monash.edu.my	tam.cai.lian@med.monash.edu.my	PROPN
ajfa-1443	4	6	received	receive	VERB
ajfa-1443	4	7	:	:	PUNCT
ajfa-1443	4	8	february	february	PROPN
ajfa-1443	4	9	24	24	NUM
ajfa-1443	4	10	,	,	PUNCT
ajfa-1443	4	11	2012	2012	NUM
ajfa-1443	4	12	accepted	accept	VERB
ajfa-1443	4	13	:	:	PUNCT
ajfa-1443	4	14	march	march	PROPN
ajfa-1443	4	15	18	18	NUM
ajfa-1443	4	16	,	,	PUNCT
ajfa-1443	4	17	2012	2012	NUM
ajfa-1443	4	18	published	publish	VERB
ajfa-1443	4	19	:	:	PUNCT
ajfa-1443	4	20	june	june	PROPN
ajfa-1443	4	21	1	1	NUM
ajfa-1443	4	22	,	,	PUNCT
ajfa-1443	4	23	2012	2012	NUM
ajfa-1443	4	24	doi:10.5296	doi:10.5296	NOUN
ajfa-1443	4	25	/	/	SYM
ajfa-1443	4	26	ajfa.v4i1.1443	ajfa.v4i1.1443	NUM
ajfa-1443	4	27	url	url	PROPN
ajfa-1443	4	28	:	:	PUNCT
ajfa-1443	4	29	http://dx.doi.org/10.5296/ajfa.v4i1.1443	http://dx.doi.org/10.5296/ajfa.v4i1.1443	PROPN
ajfa-1443	4	30	abstract	abstract	ADJ
ajfa-1443	4	31	research	research	NOUN
ajfa-1443	4	32	quality	quality	NOUN
ajfa-1443	4	33	and	and	CCONJ
ajfa-1443	4	34	productivity	productivity	NOUN
ajfa-1443	4	35	are	be	AUX
ajfa-1443	4	36	the	the	DET
ajfa-1443	4	37	important	important	ADJ
ajfa-1443	4	38	dimensions	dimension	NOUN
ajfa-1443	4	39	that	that	PRON
ajfa-1443	4	40	affect	affect	VERB
ajfa-1443	4	41	the	the	DET
ajfa-1443	4	42	employability	employability	NOUN
ajfa-1443	4	43	and	and	CCONJ
ajfa-1443	4	44	rewards	reward	NOUN
ajfa-1443	4	45	of	of	ADP
ajfa-1443	4	46	university	university	NOUN
ajfa-1443	4	47	faculty	faculty	NOUN
ajfa-1443	4	48	members	member	NOUN
ajfa-1443	4	49	.	.	PUNCT
ajfa-1443	5	1	generally	generally	ADV
ajfa-1443	5	2	,	,	PUNCT
ajfa-1443	5	3	the	the	DET
ajfa-1443	5	4	publication	publication	NOUN
ajfa-1443	5	5	achievement	achievement	NOUN
ajfa-1443	5	6	of	of	ADP
ajfa-1443	5	7	university	university	NOUN
ajfa-1443	5	8	faculty	faculty	NOUN
ajfa-1443	5	9	members	member	NOUN
ajfa-1443	5	10	can	can	AUX
ajfa-1443	5	11	be	be	AUX
ajfa-1443	5	12	measured	measure	VERB
ajfa-1443	5	13	by	by	ADP
ajfa-1443	5	14	the	the	DET
ajfa-1443	5	15	number	number	NOUN
ajfa-1443	5	16	of	of	ADP
ajfa-1443	5	17	papers	paper	NOUN
ajfa-1443	5	18	published	publish	VERB
ajfa-1443	5	19	in	in	ADP
ajfa-1443	5	20	reputable	reputable	ADJ
ajfa-1443	5	21	journals	journal	NOUN
ajfa-1443	5	22	as	as	ADV
ajfa-1443	5	23	well	well	ADV
ajfa-1443	5	24	as	as	ADP
ajfa-1443	5	25	the	the	DET
ajfa-1443	5	26	number	number	NOUN
ajfa-1443	5	27	of	of	ADP
ajfa-1443	5	28	citations	citation	NOUN
ajfa-1443	5	29	obtained	obtain	VERB
ajfa-1443	5	30	from	from	ADP
ajfa-1443	5	31	their	their	PRON
ajfa-1443	5	32	publications	publication	NOUN
ajfa-1443	5	33	.	.	PUNCT
ajfa-1443	6	1	this	this	DET
ajfa-1443	6	2	study	study	NOUN
ajfa-1443	6	3	examines	examine	VERB
ajfa-1443	6	4	the	the	DET
ajfa-1443	6	5	publication	publication	NOUN
ajfa-1443	6	6	productivity	productivity	NOUN
ajfa-1443	6	7	of	of	ADP
ajfa-1443	6	8	accounting	accounting	NOUN
ajfa-1443	6	9	faculty	faculty	NOUN
ajfa-1443	6	10	members	member	NOUN
ajfa-1443	6	11	of	of	ADP
ajfa-1443	6	12	asia	asia	PROPN
ajfa-1443	6	13	pacific	pacific	PROPN
ajfa-1443	6	14	universities	university	NOUN
ajfa-1443	6	15	in	in	ADP
ajfa-1443	6	16	the	the	DET
ajfa-1443	6	17	top	top	ADJ
ajfa-1443	6	18	accounting	accounting	NOUN
ajfa-1443	6	19	journals	journal	NOUN
ajfa-1443	6	20	for	for	ADP
ajfa-1443	6	21	the	the	DET
ajfa-1443	6	22	period	period	NOUN
ajfa-1443	6	23	2000	2000	NUM
ajfa-1443	6	24	to	to	ADP
ajfa-1443	6	25	2010	2010	NUM
ajfa-1443	6	26	.	.	PUNCT
ajfa-1443	7	1	the	the	DET
ajfa-1443	7	2	present	present	ADJ
ajfa-1443	7	3	study	study	NOUN
ajfa-1443	7	4	also	also	ADV
ajfa-1443	7	5	asian	asian	ADJ
ajfa-1443	7	6	journal	journal	NOUN
ajfa-1443	7	7	of	of	ADP
ajfa-1443	7	8	finance	finance	PROPN
ajfa-1443	7	9	&	&	CCONJ
ajfa-1443	7	10	accounting	accounting	PROPN
ajfa-1443	7	11	issn	issn	PROPN
ajfa-1443	7	12	1946	1946	NUM
ajfa-1443	7	13	-	-	PUNCT
ajfa-1443	7	14	052x	052x	NOUN
ajfa-1443	7	15	2012	2012	NUM
ajfa-1443	7	16	,	,	PUNCT
ajfa-1443	7	17	vol	vol	NOUN
ajfa-1443	7	18	.	.	PROPN
ajfa-1443	7	19	4	4	NUM
ajfa-1443	7	20	,	,	PUNCT
ajfa-1443	7	21	no	no	INTJ
ajfa-1443	7	22	.	.	NOUN
ajfa-1443	7	23	1	1	NUM
ajfa-1443	7	24	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1443	7	25	133	133	NUM
ajfa-1443	7	26	measures	measure	NOUN
ajfa-1443	7	27	the	the	DET
ajfa-1443	7	28	publication	publication	NOUN
ajfa-1443	7	29	achievement	achievement	NOUN
ajfa-1443	7	30	using	use	VERB
ajfa-1443	7	31	the	the	DET
ajfa-1443	7	32	number	number	NOUN
ajfa-1443	7	33	of	of	ADP
ajfa-1443	7	34	citations	citation	NOUN
ajfa-1443	7	35	of	of	ADP
ajfa-1443	7	36	the	the	DET
ajfa-1443	7	37	researchers	researcher	NOUN
ajfa-1443	7	38	’	’	PART
ajfa-1443	7	39	publications	publication	NOUN
ajfa-1443	7	40	in	in	ADP
ajfa-1443	7	41	these	these	DET
ajfa-1443	7	42	journals	journal	NOUN
ajfa-1443	7	43	for	for	ADP
ajfa-1443	7	44	the	the	DET
ajfa-1443	7	45	same	same	ADJ
ajfa-1443	7	46	period	period	NOUN
ajfa-1443	7	47	based	base	VERB
ajfa-1443	7	48	on	on	ADP
ajfa-1443	7	49	the	the	DET
ajfa-1443	7	50	search	search	NOUN
ajfa-1443	7	51	from	from	ADP
ajfa-1443	7	52	google	google	PROPN
ajfa-1443	7	53	scholar	scholar	NOUN
ajfa-1443	7	54	,	,	PUNCT
ajfa-1443	7	55	scopus	scopus	NOUN
ajfa-1443	7	56	and	and	CCONJ
ajfa-1443	7	57	social	social	ADJ
ajfa-1443	7	58	science	science	NOUN
ajfa-1443	7	59	citation	citation	NOUN
ajfa-1443	7	60	index	index	NOUN
ajfa-1443	7	61	.	.	PUNCT
ajfa-1443	8	1	the	the	DET
ajfa-1443	8	2	study	study	NOUN
ajfa-1443	8	3	found	find	VERB
ajfa-1443	8	4	that	that	SCONJ
ajfa-1443	8	5	hun	hun	PROPN
ajfa-1443	8	6	-	-	PUNCT
ajfa-1443	8	7	tong	tong	PROPN
ajfa-1443	8	8	tan	tan	PROPN
ajfa-1443	8	9	is	be	AUX
ajfa-1443	8	10	the	the	DET
ajfa-1443	8	11	most	most	ADV
ajfa-1443	8	12	productive	productive	ADJ
ajfa-1443	8	13	researcher	researcher	NOUN
ajfa-1443	8	14	in	in	ADP
ajfa-1443	8	15	the	the	DET
ajfa-1443	8	16	top	top	ADJ
ajfa-1443	8	17	18	18	NUM
ajfa-1443	8	18	accounting	accounting	NOUN
ajfa-1443	8	19	journals	journal	NOUN
ajfa-1443	8	20	,	,	PUNCT
ajfa-1443	8	21	followed	follow	VERB
ajfa-1443	8	22	by	by	ADP
ajfa-1443	8	23	r.	r.	PROPN
ajfa-1443	8	24	g.	g.	PROPN
ajfa-1443	8	25	walker	walker	PROPN
ajfa-1443	8	26	and	and	CCONJ
ajfa-1443	8	27	michael	michael	PROPN
ajfa-1443	8	28	bradbury	bradbury	PROPN
ajfa-1443	8	29	.	.	PUNCT
ajfa-1443	9	1	when	when	SCONJ
ajfa-1443	9	2	a	a	DET
ajfa-1443	9	3	sub	sub	NOUN
ajfa-1443	9	4	-	-	ADJ
ajfa-1443	9	5	set	set	NOUN
ajfa-1443	9	6	of	of	ADP
ajfa-1443	9	7	the	the	DET
ajfa-1443	9	8	top	top	ADJ
ajfa-1443	9	9	5	5	NUM
ajfa-1443	9	10	accounting	accounting	NOUN
ajfa-1443	9	11	journals	journal	NOUN
ajfa-1443	9	12	is	be	AUX
ajfa-1443	9	13	used	use	VERB
ajfa-1443	9	14	,	,	PUNCT
ajfa-1443	9	15	the	the	DET
ajfa-1443	9	16	top	top	ADJ
ajfa-1443	9	17	three	three	NUM
ajfa-1443	9	18	researchers	researcher	NOUN
ajfa-1443	9	19	are	be	AUX
ajfa-1443	9	20	hun	hun	PROPN
ajfa-1443	9	21	-	-	PUNCT
ajfa-1443	9	22	tong	tong	PROPN
ajfa-1443	9	23	tan	tan	PROPN
ajfa-1443	9	24	(	(	PUNCT
ajfa-1443	9	25	ntu	ntu	PROPN
ajfa-1443	9	26	)	)	PUNCT
ajfa-1443	9	27	,	,	PUNCT
ajfa-1443	9	28	clive	clive	PROPN
ajfa-1443	9	29	s.	s.	PROPN
ajfa-1443	9	30	lennox	lennox	PROPN
ajfa-1443	9	31	(	(	PUNCT
ajfa-1443	9	32	hkust	hkust	PROPN
ajfa-1443	9	33	)	)	PUNCT
ajfa-1443	9	34	and	and	CCONJ
ajfa-1443	9	35	robert	robert	PROPN
ajfa-1443	9	36	h.	h.	PROPN
ajfa-1443	9	37	chenhall	chenhall	PROPN
ajfa-1443	9	38	(	(	PUNCT
ajfa-1443	9	39	monash	monash	PROPN
ajfa-1443	9	40	u	u	PROPN
ajfa-1443	9	41	)	)	PUNCT
ajfa-1443	9	42	.	.	PUNCT
ajfa-1443	10	1	using	use	VERB
ajfa-1443	10	2	the	the	DET
ajfa-1443	10	3	citation	citation	NOUN
ajfa-1443	10	4	count	count	NOUN
ajfa-1443	10	5	,	,	PUNCT
ajfa-1443	10	6	the	the	DET
ajfa-1443	10	7	present	present	ADJ
ajfa-1443	10	8	study	study	NOUN
ajfa-1443	10	9	found	find	VERB
ajfa-1443	10	10	that	that	SCONJ
ajfa-1443	10	11	t.j	t.j	PROPN
ajfa-1443	10	12	.	.	PROPN
ajfa-1443	10	13	wong	wong	PROPN
ajfa-1443	10	14	(	(	PUNCT
ajfa-1443	10	15	cuhk	cuhk	PROPN
ajfa-1443	10	16	)	)	PUNCT
ajfa-1443	10	17	,	,	PUNCT
ajfa-1443	10	18	robert	robert	PROPN
ajfa-1443	10	19	h.	h.	PROPN
ajfa-1443	10	20	chenhall	chenhall	PROPN
ajfa-1443	10	21	,	,	PUNCT
ajfa-1443	10	22	and	and	CCONJ
ajfa-1443	10	23	ferdinand	ferdinand	PROPN
ajfa-1443	10	24	a.	a.	PROPN
ajfa-1443	10	25	gul	gul	PROPN
ajfa-1443	10	26	(	(	PUNCT
ajfa-1443	10	27	monash	monash	PROPN
ajfa-1443	10	28	u	u	NOUN
ajfa-1443	10	29	)	)	PUNCT
ajfa-1443	10	30	obtained	obtain	VERB
ajfa-1443	10	31	the	the	DET
ajfa-1443	10	32	highest	high	ADJ
ajfa-1443	10	33	total	total	ADJ
ajfa-1443	10	34	citations	citation	NOUN
ajfa-1443	10	35	from	from	ADP
ajfa-1443	10	36	both	both	PRON
ajfa-1443	10	37	google	google	PROPN
ajfa-1443	10	38	scholar	scholar	NOUN
ajfa-1443	10	39	and	and	CCONJ
ajfa-1443	10	40	scopus	scopus	NOUN
ajfa-1443	10	41	.	.	PUNCT
ajfa-1443	11	1	however	however	ADV
ajfa-1443	11	2	,	,	PUNCT
ajfa-1443	11	3	when	when	SCONJ
ajfa-1443	11	4	social	social	ADJ
ajfa-1443	11	5	science	science	NOUN
ajfa-1443	11	6	citation	citation	NOUN
ajfa-1443	11	7	index	index	NOUN
ajfa-1443	11	8	is	be	AUX
ajfa-1443	11	9	used	use	VERB
ajfa-1443	11	10	,	,	PUNCT
ajfa-1443	11	11	t.j	t.j	PROPN
ajfa-1443	11	12	.	.	PROPN
ajfa-1443	11	13	wong	wong	PROPN
ajfa-1443	11	14	,	,	PUNCT
ajfa-1443	11	15	robert	robert	PROPN
ajfa-1443	11	16	h.	h.	PROPN
ajfa-1443	11	17	chenhall	chenhall	PROPN
ajfa-1443	11	18	,	,	PUNCT
ajfa-1443	11	19	and	and	CCONJ
ajfa-1443	11	20	hun	hun	PROPN
ajfa-1443	11	21	-	-	PUNCT
ajfa-1443	11	22	tong	tong	PROPN
ajfa-1443	11	23	tan	tan	PROPN
ajfa-1443	11	24	are	be	AUX
ajfa-1443	11	25	the	the	DET
ajfa-1443	11	26	top	top	ADJ
ajfa-1443	11	27	three	three	NUM
ajfa-1443	11	28	.	.	PUNCT
ajfa-1443	12	1	the	the	DET
ajfa-1443	12	2	results	result	NOUN
ajfa-1443	12	3	of	of	ADP
ajfa-1443	12	4	this	this	DET
ajfa-1443	12	5	study	study	NOUN
ajfa-1443	12	6	provide	provide	VERB
ajfa-1443	12	7	the	the	DET
ajfa-1443	12	8	evidence	evidence	NOUN
ajfa-1443	12	9	of	of	ADP
ajfa-1443	12	10	the	the	DET
ajfa-1443	12	11	contributions	contribution	NOUN
ajfa-1443	12	12	by	by	ADP
ajfa-1443	12	13	the	the	DET
ajfa-1443	12	14	asia	asia	PROPN
ajfa-1443	12	15	pacific	pacific	PROPN
ajfa-1443	12	16	universities	universities	PROPN
ajfa-1443	12	17	’	’	PART
ajfa-1443	12	18	faculties	faculty	NOUN
ajfa-1443	12	19	towards	towards	ADP
ajfa-1443	12	20	high	high	ADJ
ajfa-1443	12	21	quality	quality	NOUN
ajfa-1443	12	22	accounting	accounting	NOUN
ajfa-1443	12	23	research	research	NOUN
ajfa-1443	12	24	and	and	CCONJ
ajfa-1443	12	25	publications	publication	NOUN
ajfa-1443	12	26	over	over	ADP
ajfa-1443	12	27	the	the	DET
ajfa-1443	12	28	last	last	ADJ
ajfa-1443	12	29	decade	decade	NOUN
ajfa-1443	12	30	.	.	PUNCT
ajfa-1443	13	1	keywords	keyword	NOUN
ajfa-1443	13	2	:	:	PUNCT
ajfa-1443	13	3	publication	publication	NOUN
ajfa-1443	13	4	productivity	productivity	NOUN
ajfa-1443	13	5	,	,	PUNCT
ajfa-1443	13	6	citation	citation	NOUN
ajfa-1443	13	7	count	count	NOUN
ajfa-1443	13	8	,	,	PUNCT
ajfa-1443	13	9	google	google	PROPN
ajfa-1443	13	10	scholar	scholar	NOUN
ajfa-1443	13	11	,	,	PUNCT
ajfa-1443	13	12	scopus	scopus	PROPN
ajfa-1443	13	13	,	,	PUNCT
ajfa-1443	13	14	social	social	ADJ
ajfa-1443	13	15	science	science	NOUN
ajfa-1443	13	16	citation	citation	NOUN
ajfa-1443	13	17	index	index	NOUN
ajfa-1443	13	18	asian	asian	PROPN
ajfa-1443	13	19	journal	journal	PROPN
ajfa-1443	13	20	of	of	ADP
ajfa-1443	13	21	finance	finance	PROPN
ajfa-1443	13	22	&	&	CCONJ
ajfa-1443	13	23	accounting	accounting	PROPN
ajfa-1443	13	24	issn	issn	PROPN
ajfa-1443	13	25	1946	1946	NUM
ajfa-1443	13	26	-	-	PUNCT
ajfa-1443	13	27	052x	052x	NOUN
ajfa-1443	13	28	2012	2012	NUM
ajfa-1443	13	29	,	,	PUNCT
ajfa-1443	13	30	vol	vol	NOUN
ajfa-1443	13	31	.	.	PROPN
ajfa-1443	13	32	4	4	NUM
ajfa-1443	13	33	,	,	PUNCT
ajfa-1443	13	34	no	no	INTJ
ajfa-1443	13	35	.	.	NOUN
ajfa-1443	13	36	1	1	NUM
ajfa-1443	13	37	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1443	13	38	134	134	NUM
ajfa-1443	13	39	1	1	NUM
ajfa-1443	13	40	.	.	PUNCT
ajfa-1443	14	1	introduction	introduction	NOUN
ajfa-1443	14	2	“	"	PUNCT
ajfa-1443	14	3	publish	publish	VERB
ajfa-1443	14	4	or	or	CCONJ
ajfa-1443	14	5	perish	perish	NOUN
ajfa-1443	14	6	”	"	PUNCT
ajfa-1443	14	7	is	be	AUX
ajfa-1443	14	8	a	a	DET
ajfa-1443	14	9	common	common	ADJ
ajfa-1443	14	10	phrase	phrase	NOUN
ajfa-1443	14	11	used	use	VERB
ajfa-1443	14	12	to	to	PART
ajfa-1443	14	13	describe	describe	VERB
ajfa-1443	14	14	the	the	DET
ajfa-1443	14	15	present	present	ADJ
ajfa-1443	14	16	situation	situation	NOUN
ajfa-1443	14	17	of	of	ADP
ajfa-1443	14	18	academic	academic	ADJ
ajfa-1443	14	19	staffs	staff	NOUN
ajfa-1443	14	20	’	’	PART
ajfa-1443	14	21	performance	performance	NOUN
ajfa-1443	14	22	in	in	ADP
ajfa-1443	14	23	institutions	institution	NOUN
ajfa-1443	14	24	of	of	ADP
ajfa-1443	14	25	higher	high	ADJ
ajfa-1443	14	26	learning	learning	NOUN
ajfa-1443	14	27	(	(	PUNCT
ajfa-1443	14	28	bline	bline	NOUN
ajfa-1443	14	29	,	,	PUNCT
ajfa-1443	14	30	2007	2007	NUM
ajfa-1443	14	31	)	)	PUNCT
ajfa-1443	14	32	.	.	PUNCT
ajfa-1443	15	1	this	this	PRON
ajfa-1443	15	2	is	be	AUX
ajfa-1443	15	3	because	because	SCONJ
ajfa-1443	15	4	faculty	faculty	NOUN
ajfa-1443	15	5	staff	staff	NOUN
ajfa-1443	15	6	members	member	NOUN
ajfa-1443	15	7	are	be	AUX
ajfa-1443	15	8	expected	expect	VERB
ajfa-1443	15	9	to	to	PART
ajfa-1443	15	10	secure	secure	VERB
ajfa-1443	15	11	research	research	NOUN
ajfa-1443	15	12	grants	grant	NOUN
ajfa-1443	15	13	,	,	PUNCT
ajfa-1443	15	14	to	to	PART
ajfa-1443	15	15	conduct	conduct	VERB
ajfa-1443	15	16	research	research	NOUN
ajfa-1443	15	17	projects	project	NOUN
ajfa-1443	15	18	as	as	ADV
ajfa-1443	15	19	well	well	ADV
ajfa-1443	15	20	as	as	ADP
ajfa-1443	15	21	to	to	PART
ajfa-1443	15	22	publish	publish	VERB
ajfa-1443	15	23	research	research	NOUN
ajfa-1443	15	24	papers	paper	NOUN
ajfa-1443	15	25	to	to	PART
ajfa-1443	15	26	meet	meet	VERB
ajfa-1443	15	27	their	their	PRON
ajfa-1443	15	28	research	research	NOUN
ajfa-1443	15	29	productivity	productivity	NOUN
ajfa-1443	15	30	assessments	assessment	NOUN
ajfa-1443	15	31	(	(	PUNCT
ajfa-1443	15	32	everett	everett	PROPN
ajfa-1443	15	33	,	,	PUNCT
ajfa-1443	15	34	nue	nue	PROPN
ajfa-1443	15	35	&	&	CCONJ
ajfa-1443	15	36	green	green	PROPN
ajfa-1443	15	37	2003	2003	NUM
ajfa-1443	15	38	)	)	PUNCT
ajfa-1443	15	39	.	.	PUNCT
ajfa-1443	16	1	research	research	NOUN
ajfa-1443	16	2	activities	activity	NOUN
ajfa-1443	16	3	and	and	CCONJ
ajfa-1443	16	4	publication	publication	NOUN
ajfa-1443	16	5	productivity	productivity	NOUN
ajfa-1443	16	6	represent	represent	VERB
ajfa-1443	16	7	one	one	NUM
ajfa-1443	16	8	of	of	ADP
ajfa-1443	16	9	the	the	DET
ajfa-1443	16	10	major	major	ADJ
ajfa-1443	16	11	key	key	ADJ
ajfa-1443	16	12	performance	performance	NOUN
ajfa-1443	16	13	indicators	indicator	NOUN
ajfa-1443	16	14	(	(	PUNCT
ajfa-1443	16	15	kpis	kpis	PROPN
ajfa-1443	16	16	)	)	PUNCT
ajfa-1443	16	17	of	of	ADP
ajfa-1443	16	18	the	the	DET
ajfa-1443	16	19	faculty	faculty	NOUN
ajfa-1443	16	20	members	member	NOUN
ajfa-1443	16	21	in	in	ADP
ajfa-1443	16	22	most	most	ADJ
ajfa-1443	16	23	of	of	ADP
ajfa-1443	16	24	the	the	DET
ajfa-1443	16	25	universities	university	NOUN
ajfa-1443	16	26	(	(	PUNCT
ajfa-1443	16	27	kusairi	kusairi	NOUN
ajfa-1443	16	28	&	&	CCONJ
ajfa-1443	16	29	fatimah	fatimah	PROPN
ajfa-1443	16	30	,	,	PUNCT
ajfa-1443	16	31	2008	2008	NUM
ajfa-1443	16	32	)	)	PUNCT
ajfa-1443	16	33	.	.	PUNCT
ajfa-1443	17	1	according	accord	VERB
ajfa-1443	17	2	to	to	ADP
ajfa-1443	17	3	hasselback	hasselback	PROPN
ajfa-1443	17	4	,	,	PUNCT
ajfa-1443	17	5	reinstein	reinstein	PROPN
ajfa-1443	17	6	and	and	CCONJ
ajfa-1443	17	7	schwan	schwan	PROPN
ajfa-1443	17	8	(	(	PUNCT
ajfa-1443	17	9	2000	2000	NUM
ajfa-1443	17	10	)	)	PUNCT
ajfa-1443	17	11	,	,	PUNCT
ajfa-1443	17	12	various	various	ADJ
ajfa-1443	17	13	parties	party	NOUN
ajfa-1443	17	14	such	such	ADJ
ajfa-1443	17	15	as	as	ADP
ajfa-1443	17	16	the	the	DET
ajfa-1443	17	17	academic	academic	ADJ
ajfa-1443	17	18	administrators	administrator	NOUN
ajfa-1443	17	19	,	,	PUNCT
ajfa-1443	17	20	faculty	faculty	NOUN
ajfa-1443	17	21	members	member	NOUN
ajfa-1443	17	22	and	and	CCONJ
ajfa-1443	17	23	potential	potential	ADJ
ajfa-1443	17	24	doctoral	doctoral	ADJ
ajfa-1443	17	25	candidates	candidate	NOUN
ajfa-1443	17	26	are	be	AUX
ajfa-1443	17	27	interested	interested	ADJ
ajfa-1443	17	28	to	to	PART
ajfa-1443	17	29	have	have	VERB
ajfa-1443	17	30	information	information	NOUN
ajfa-1443	17	31	about	about	ADP
ajfa-1443	17	32	the	the	DET
ajfa-1443	17	33	research	research	NOUN
ajfa-1443	17	34	productivity	productivity	NOUN
ajfa-1443	17	35	of	of	ADP
ajfa-1443	17	36	academics	academic	NOUN
ajfa-1443	17	37	.	.	PUNCT
ajfa-1443	18	1	for	for	ADP
ajfa-1443	18	2	example	example	NOUN
ajfa-1443	18	3	,	,	PUNCT
ajfa-1443	18	4	individual	individual	ADJ
ajfa-1443	18	5	faculty	faculty	NOUN
ajfa-1443	18	6	members	member	NOUN
ajfa-1443	18	7	need	need	VERB
ajfa-1443	18	8	such	such	ADJ
ajfa-1443	18	9	information	information	NOUN
ajfa-1443	18	10	to	to	PART
ajfa-1443	18	11	justify	justify	VERB
ajfa-1443	18	12	their	their	PRON
ajfa-1443	18	13	hiring	hiring	NOUN
ajfa-1443	18	14	,	,	PUNCT
ajfa-1443	18	15	compensation	compensation	NOUN
ajfa-1443	18	16	and	and	CCONJ
ajfa-1443	18	17	promotion	promotion	NOUN
ajfa-1443	18	18	,	,	PUNCT
ajfa-1443	18	19	tenure	tenure	NOUN
ajfa-1443	18	20	decisions	decision	NOUN
ajfa-1443	18	21	,	,	PUNCT
ajfa-1443	18	22	faculty	faculty	NOUN
ajfa-1443	18	23	awards	award	NOUN
ajfa-1443	18	24	and	and	CCONJ
ajfa-1443	18	25	research	research	NOUN
ajfa-1443	18	26	grants	grant	NOUN
ajfa-1443	18	27	(	(	PUNCT
ajfa-1443	18	28	pickerd	pickerd	NOUN
ajfa-1443	18	29	,	,	PUNCT
ajfa-1443	18	30	stephens	stephen	NOUN
ajfa-1443	18	31	,	,	PUNCT
ajfa-1443	18	32	summers	summer	NOUN
ajfa-1443	18	33	&	&	CCONJ
ajfa-1443	18	34	wood	wood	NOUN
ajfa-1443	18	35	,	,	PUNCT
ajfa-1443	18	36	2011	2011	NUM
ajfa-1443	18	37	)	)	PUNCT
ajfa-1443	18	38	.	.	PUNCT
ajfa-1443	19	1	on	on	ADP
ajfa-1443	19	2	the	the	DET
ajfa-1443	19	3	other	other	ADJ
ajfa-1443	19	4	hand	hand	NOUN
ajfa-1443	19	5	,	,	PUNCT
ajfa-1443	19	6	university	university	NOUN
ajfa-1443	19	7	administrators	administrator	NOUN
ajfa-1443	19	8	need	need	VERB
ajfa-1443	19	9	such	such	ADJ
ajfa-1443	19	10	data	datum	NOUN
ajfa-1443	19	11	to	to	PART
ajfa-1443	19	12	provide	provide	VERB
ajfa-1443	19	13	a	a	DET
ajfa-1443	19	14	fair	fair	ADJ
ajfa-1443	19	15	and	and	CCONJ
ajfa-1443	19	16	objective	objective	ADJ
ajfa-1443	19	17	performance	performance	NOUN
ajfa-1443	19	18	evaluation	evaluation	NOUN
ajfa-1443	19	19	of	of	ADP
ajfa-1443	19	20	their	their	PRON
ajfa-1443	19	21	academics	academic	NOUN
ajfa-1443	19	22	(	(	PUNCT
ajfa-1443	19	23	hasselback	hasselback	PROPN
ajfa-1443	19	24	,	,	PUNCT
ajfa-1443	19	25	reinstein	reinstein	PROPN
ajfa-1443	19	26	&	&	CCONJ
ajfa-1443	19	27	schwan	schwan	PROPN
ajfa-1443	19	28	,	,	PUNCT
ajfa-1443	19	29	2003	2003	NUM
ajfa-1443	19	30	)	)	PUNCT
ajfa-1443	19	31	.	.	PUNCT
ajfa-1443	20	1	information	information	NOUN
ajfa-1443	20	2	on	on	ADP
ajfa-1443	20	3	research	research	NOUN
ajfa-1443	20	4	productivity	productivity	NOUN
ajfa-1443	20	5	of	of	ADP
ajfa-1443	20	6	faculty	faculty	NOUN
ajfa-1443	20	7	members	member	NOUN
ajfa-1443	20	8	also	also	ADV
ajfa-1443	20	9	helps	help	VERB
ajfa-1443	20	10	potential	potential	ADJ
ajfa-1443	20	11	doctoral	doctoral	ADJ
ajfa-1443	20	12	candidates	candidate	NOUN
ajfa-1443	20	13	to	to	PART
ajfa-1443	20	14	identify	identify	VERB
ajfa-1443	20	15	research	research	NOUN
ajfa-1443	20	16	supervisors	supervisor	NOUN
ajfa-1443	20	17	to	to	PART
ajfa-1443	20	18	provide	provide	VERB
ajfa-1443	20	19	suitable	suitable	ADJ
ajfa-1443	20	20	and	and	CCONJ
ajfa-1443	20	21	relevant	relevant	ADJ
ajfa-1443	20	22	mentorship	mentorship	NOUN
ajfa-1443	20	23	(	(	PUNCT
ajfa-1443	20	24	pickerd	pickerd	NOUN
ajfa-1443	20	25	et	et	PROPN
ajfa-1443	20	26	al	al	PROPN
ajfa-1443	20	27	.	.	PROPN
ajfa-1443	20	28	,	,	PUNCT
ajfa-1443	20	29	2011	2011	NUM
ajfa-1443	20	30	)	)	PUNCT
ajfa-1443	20	31	.	.	PUNCT
ajfa-1443	21	1	in	in	ADP
ajfa-1443	21	2	view	view	NOUN
ajfa-1443	21	3	of	of	ADP
ajfa-1443	21	4	the	the	DET
ajfa-1443	21	5	importance	importance	NOUN
ajfa-1443	21	6	of	of	ADP
ajfa-1443	21	7	information	information	NOUN
ajfa-1443	21	8	on	on	ADP
ajfa-1443	21	9	research	research	NOUN
ajfa-1443	21	10	productivity	productivity	NOUN
ajfa-1443	21	11	,	,	PUNCT
ajfa-1443	21	12	extensive	extensive	ADJ
ajfa-1443	21	13	research	research	NOUN
ajfa-1443	21	14	on	on	ADP
ajfa-1443	21	15	publication	publication	NOUN
ajfa-1443	21	16	productivity	productivity	NOUN
ajfa-1443	21	17	have	have	AUX
ajfa-1443	21	18	been	be	AUX
ajfa-1443	21	19	conducted	conduct	VERB
ajfa-1443	21	20	in	in	ADP
ajfa-1443	21	21	various	various	ADJ
ajfa-1443	21	22	business	business	NOUN
ajfa-1443	21	23	disciplines	discipline	NOUN
ajfa-1443	21	24	such	such	ADJ
ajfa-1443	21	25	as	as	ADP
ajfa-1443	21	26	accounting	account	VERB
ajfa-1443	21	27	(	(	PUNCT
ajfa-1443	21	28	stammerjohan	stammerjohan	PROPN
ajfa-1443	21	29	&	&	CCONJ
ajfa-1443	21	30	hall	hall	PROPN
ajfa-1443	21	31	,	,	PUNCT
ajfa-1443	21	32	2002	2002	NUM
ajfa-1443	21	33	;	;	PUNCT
ajfa-1443	21	34	chan	chan	PROPN
ajfa-1443	21	35	,	,	PUNCT
ajfa-1443	21	36	chen	chen	PROPN
ajfa-1443	21	37	,	,	PUNCT
ajfa-1443	21	38	&	&	CCONJ
ajfa-1443	21	39	cheng	cheng	PROPN
ajfa-1443	21	40	,	,	PUNCT
ajfa-1443	21	41	2005	2005	NUM
ajfa-1443	21	42	,	,	PUNCT
ajfa-1443	21	43	chan	chan	PROPN
ajfa-1443	21	44	&	&	CCONJ
ajfa-1443	21	45	liano	liano	PROPN
ajfa-1443	21	46	,	,	PUNCT
ajfa-1443	21	47	2009	2009	NUM
ajfa-1443	21	48	;	;	PUNCT
ajfa-1443	21	49	chan	chan	PROPN
ajfa-1443	21	50	,	,	PUNCT
ajfa-1443	21	51	chang	chang	PROPN
ajfa-1443	21	52	,	,	PUNCT
ajfa-1443	21	53	tong	tong	PROPN
ajfa-1443	21	54	,	,	PUNCT
ajfa-1443	21	55	&	&	CCONJ
ajfa-1443	21	56	zhang	zhang	PROPN
ajfa-1443	21	57	,	,	PUNCT
ajfa-1443	21	58	2011	2011	NUM
ajfa-1443	21	59	)	)	PUNCT
ajfa-1443	21	60	,	,	PUNCT
ajfa-1443	21	61	finance	finance	NOUN
ajfa-1443	21	62	(	(	PUNCT
ajfa-1443	21	63	chan	chan	PROPN
ajfa-1443	21	64	,	,	PUNCT
ajfa-1443	21	65	chen	chen	PROPN
ajfa-1443	21	66	,	,	PUNCT
ajfa-1443	21	67	&	&	CCONJ
ajfa-1443	21	68	steiner	steiner	PROPN
ajfa-1443	21	69	,	,	PUNCT
ajfa-1443	21	70	2004	2004	NUM
ajfa-1443	21	71	;	;	PUNCT
ajfa-1443	21	72	heck	heck	NOUN
ajfa-1443	21	73	&	&	CCONJ
ajfa-1443	21	74	cooley	cooley	PROPN
ajfa-1443	21	75	,	,	PUNCT
ajfa-1443	21	76	2005	2005	NUM
ajfa-1443	21	77	)	)	PUNCT
ajfa-1443	21	78	,	,	PUNCT
ajfa-1443	21	79	information	information	NOUN
ajfa-1443	21	80	systems	system	NOUN
ajfa-1443	21	81	(	(	PUNCT
ajfa-1443	21	82	clark	clark	PROPN
ajfa-1443	21	83	,	,	PUNCT
ajfa-1443	21	84	warren	warren	PROPN
ajfa-1443	21	85	,	,	PUNCT
ajfa-1443	21	86	&	&	CCONJ
ajfa-1443	21	87	au	au	PROPN
ajfa-1443	21	88	,	,	PUNCT
ajfa-1443	21	89	2009	2009	NUM
ajfa-1443	21	90	)	)	PUNCT
ajfa-1443	21	91	,	,	PUNCT
ajfa-1443	21	92	knowledge	knowledge	NOUN
ajfa-1443	21	93	management	management	NOUN
ajfa-1443	21	94	and	and	CCONJ
ajfa-1443	21	95	intellectual	intellectual	ADJ
ajfa-1443	21	96	capital	capital	NOUN
ajfa-1443	21	97	(	(	PUNCT
ajfa-1443	21	98	serenko	serenko	PROPN
ajfa-1443	21	99	&	&	CCONJ
ajfa-1443	21	100	bontis	bontis	PROPN
ajfa-1443	21	101	,	,	PUNCT
ajfa-1443	21	102	2004	2004	NUM
ajfa-1443	21	103	)	)	PUNCT
ajfa-1443	21	104	,	,	PUNCT
ajfa-1443	21	105	and	and	CCONJ
ajfa-1443	21	106	marketing	marketing	NOUN
ajfa-1443	21	107	(	(	PUNCT
ajfa-1443	21	108	cheng	cheng	PROPN
ajfa-1443	21	109	,	,	PUNCT
ajfa-1443	21	110	chan	chan	PROPN
ajfa-1443	21	111	,	,	PUNCT
ajfa-1443	21	112	&	&	CCONJ
ajfa-1443	21	113	chan	chan	PROPN
ajfa-1443	21	114	,	,	PUNCT
ajfa-1443	21	115	2003	2003	NUM
ajfa-1443	21	116	;	;	PUNCT
ajfa-1443	21	117	seggie	seggie	PROPN
ajfa-1443	21	118	&	&	CCONJ
ajfa-1443	21	119	griffith	griffith	PROPN
ajfa-1443	21	120	,	,	PUNCT
ajfa-1443	21	121	2009	2009	NUM
ajfa-1443	21	122	)	)	PUNCT
ajfa-1443	21	123	.	.	PUNCT
ajfa-1443	22	1	a	a	DET
ajfa-1443	22	2	review	review	NOUN
ajfa-1443	22	3	of	of	ADP
ajfa-1443	22	4	literature	literature	NOUN
ajfa-1443	22	5	in	in	ADP
ajfa-1443	22	6	this	this	DET
ajfa-1443	22	7	area	area	NOUN
ajfa-1443	22	8	shows	show	VERB
ajfa-1443	22	9	that	that	SCONJ
ajfa-1443	22	10	most	most	ADJ
ajfa-1443	22	11	of	of	ADP
ajfa-1443	22	12	the	the	DET
ajfa-1443	22	13	studies	study	NOUN
ajfa-1443	22	14	conducted	conduct	VERB
ajfa-1443	22	15	to	to	PART
ajfa-1443	22	16	examine	examine	VERB
ajfa-1443	22	17	the	the	DET
ajfa-1443	22	18	research	research	NOUN
ajfa-1443	22	19	productivity	productivity	NOUN
ajfa-1443	22	20	were	be	AUX
ajfa-1443	22	21	carried	carry	VERB
ajfa-1443	22	22	out	out	ADP
ajfa-1443	22	23	in	in	ADP
ajfa-1443	22	24	the	the	DET
ajfa-1443	22	25	western	western	ADJ
ajfa-1443	22	26	countries	country	NOUN
ajfa-1443	22	27	.	.	PUNCT
ajfa-1443	23	1	very	very	ADV
ajfa-1443	23	2	few	few	ADJ
ajfa-1443	23	3	studies	study	NOUN
ajfa-1443	23	4	were	be	AUX
ajfa-1443	23	5	done	do	VERB
ajfa-1443	23	6	on	on	ADP
ajfa-1443	23	7	the	the	DET
ajfa-1443	23	8	research	research	NOUN
ajfa-1443	23	9	productivity	productivity	NOUN
ajfa-1443	23	10	in	in	ADP
ajfa-1443	23	11	asia	asia	PROPN
ajfa-1443	23	12	,	,	PUNCT
ajfa-1443	23	13	despite	despite	SCONJ
ajfa-1443	23	14	the	the	DET
ajfa-1443	23	15	fact	fact	NOUN
ajfa-1443	23	16	that	that	SCONJ
ajfa-1443	23	17	researchers	researcher	NOUN
ajfa-1443	23	18	from	from	ADP
ajfa-1443	23	19	asian	asian	ADJ
ajfa-1443	23	20	countries	country	NOUN
ajfa-1443	23	21	have	have	AUX
ajfa-1443	23	22	been	be	AUX
ajfa-1443	23	23	actively	actively	ADV
ajfa-1443	23	24	publishing	publish	VERB
ajfa-1443	23	25	their	their	PRON
ajfa-1443	23	26	research	research	NOUN
ajfa-1443	23	27	findings	finding	NOUN
ajfa-1443	23	28	in	in	ADP
ajfa-1443	23	29	reputable	reputable	ADJ
ajfa-1443	23	30	and	and	CCONJ
ajfa-1443	23	31	high	high	ADJ
ajfa-1443	23	32	impact	impact	NOUN
ajfa-1443	23	33	journals	journal	NOUN
ajfa-1443	23	34	.	.	PUNCT
ajfa-1443	24	1	hence	hence	ADV
ajfa-1443	24	2	,	,	PUNCT
ajfa-1443	24	3	a	a	DET
ajfa-1443	24	4	research	research	NOUN
ajfa-1443	24	5	study	study	NOUN
ajfa-1443	24	6	that	that	PRON
ajfa-1443	24	7	examines	examine	VERB
ajfa-1443	24	8	the	the	DET
ajfa-1443	24	9	research	research	NOUN
ajfa-1443	24	10	productivity	productivity	NOUN
ajfa-1443	24	11	of	of	ADP
ajfa-1443	24	12	research	research	NOUN
ajfa-1443	24	13	in	in	ADP
ajfa-1443	24	14	the	the	DET
ajfa-1443	24	15	asian	asian	ADJ
ajfa-1443	24	16	countries	country	NOUN
ajfa-1443	24	17	would	would	AUX
ajfa-1443	24	18	in	in	ADP
ajfa-1443	24	19	turn	turn	NOUN
ajfa-1443	24	20	fill	fill	VERB
ajfa-1443	24	21	up	up	ADP
ajfa-1443	24	22	such	such	DET
ajfa-1443	24	23	a	a	DET
ajfa-1443	24	24	research	research	NOUN
ajfa-1443	24	25	gap	gap	NOUN
ajfa-1443	24	26	.	.	PUNCT
ajfa-1443	25	1	to	to	PART
ajfa-1443	25	2	make	make	VERB
ajfa-1443	25	3	a	a	DET
ajfa-1443	25	4	contribution	contribution	NOUN
ajfa-1443	25	5	to	to	ADP
ajfa-1443	25	6	the	the	DET
ajfa-1443	25	7	existing	exist	VERB
ajfa-1443	25	8	literature	literature	NOUN
ajfa-1443	25	9	in	in	ADP
ajfa-1443	25	10	research	research	NOUN
ajfa-1443	25	11	productivity	productivity	NOUN
ajfa-1443	25	12	,	,	PUNCT
ajfa-1443	25	13	the	the	DET
ajfa-1443	25	14	present	present	ADJ
ajfa-1443	25	15	study	study	NOUN
ajfa-1443	25	16	aims	aim	VERB
ajfa-1443	25	17	to	to	AUX
ajfa-1443	25	18	(	(	PUNCT
ajfa-1443	25	19	1	1	X
ajfa-1443	25	20	)	)	PUNCT
ajfa-1443	25	21	examine	examine	VERB
ajfa-1443	25	22	the	the	DET
ajfa-1443	25	23	publication	publication	NOUN
ajfa-1443	25	24	productivity	productivity	NOUN
ajfa-1443	25	25	of	of	ADP
ajfa-1443	25	26	accounting	accounting	NOUN
ajfa-1443	25	27	faculty	faculty	NOUN
ajfa-1443	25	28	members	member	NOUN
ajfa-1443	25	29	in	in	ADP
ajfa-1443	25	30	asia	asia	PROPN
ajfa-1443	25	31	-	-	PUNCT
ajfa-1443	25	32	pacific	pacific	ADJ
ajfa-1443	25	33	universities	university	NOUN
ajfa-1443	25	34	in	in	ADP
ajfa-1443	25	35	the	the	DET
ajfa-1443	25	36	top	top	ADJ
ajfa-1443	25	37	accounting	accounting	NOUN
ajfa-1443	25	38	journals	journal	NOUN
ajfa-1443	25	39	for	for	ADP
ajfa-1443	25	40	the	the	DET
ajfa-1443	25	41	period	period	NOUN
ajfa-1443	25	42	2000	2000	NUM
ajfa-1443	25	43	to	to	ADP
ajfa-1443	25	44	2010	2010	NUM
ajfa-1443	25	45	;	;	PUNCT
ajfa-1443	25	46	and	and	CCONJ
ajfa-1443	25	47	(	(	PUNCT
ajfa-1443	25	48	2	2	X
ajfa-1443	25	49	)	)	PUNCT
ajfa-1443	25	50	measures	measure	NOUN
ajfa-1443	25	51	the	the	DET
ajfa-1443	25	52	publication	publication	NOUN
ajfa-1443	25	53	achievement	achievement	NOUN
ajfa-1443	25	54	using	use	VERB
ajfa-1443	25	55	the	the	DET
ajfa-1443	25	56	number	number	NOUN
ajfa-1443	25	57	of	of	ADP
ajfa-1443	25	58	citations	citation	NOUN
ajfa-1443	25	59	of	of	ADP
ajfa-1443	25	60	the	the	DET
ajfa-1443	25	61	researchers	researcher	NOUN
ajfa-1443	25	62	’	’	PART
ajfa-1443	25	63	publications	publication	NOUN
ajfa-1443	25	64	in	in	ADP
ajfa-1443	25	65	these	these	DET
ajfa-1443	25	66	journals	journal	NOUN
ajfa-1443	25	67	for	for	ADP
ajfa-1443	25	68	the	the	DET
ajfa-1443	25	69	same	same	ADJ
ajfa-1443	25	70	period	period	NOUN
ajfa-1443	25	71	based	base	VERB
ajfa-1443	25	72	on	on	ADP
ajfa-1443	25	73	the	the	DET
ajfa-1443	25	74	search	search	NOUN
ajfa-1443	25	75	from	from	ADP
ajfa-1443	25	76	google	google	PROPN
ajfa-1443	25	77	scholar	scholar	NOUN
ajfa-1443	25	78	,	,	PUNCT
ajfa-1443	25	79	scopus	scopus	NOUN
ajfa-1443	25	80	and	and	CCONJ
ajfa-1443	25	81	social	social	ADJ
ajfa-1443	25	82	science	science	NOUN
ajfa-1443	25	83	citation	citation	NOUN
ajfa-1443	25	84	index	index	NOUN
ajfa-1443	25	85	.	.	PUNCT
ajfa-1443	26	1	since	since	SCONJ
ajfa-1443	26	2	the	the	DET
ajfa-1443	26	3	study	study	NOUN
ajfa-1443	26	4	adopts	adopt	VERB
ajfa-1443	26	5	two	two	NUM
ajfa-1443	26	6	different	different	ADJ
ajfa-1443	26	7	methods	method	NOUN
ajfa-1443	26	8	(	(	PUNCT
ajfa-1443	26	9	i.e.	i.e.	X
ajfa-1443	26	10	publication	publication	NOUN
ajfa-1443	26	11	and	and	CCONJ
ajfa-1443	26	12	citation	citation	NOUN
ajfa-1443	26	13	count	count	NOUN
ajfa-1443	26	14	)	)	PUNCT
ajfa-1443	26	15	in	in	ADP
ajfa-1443	26	16	evaluating	evaluate	VERB
ajfa-1443	26	17	the	the	DET
ajfa-1443	26	18	publication	publication	NOUN
ajfa-1443	26	19	performance	performance	NOUN
ajfa-1443	26	20	of	of	ADP
ajfa-1443	26	21	the	the	DET
ajfa-1443	26	22	accounting	accounting	NOUN
ajfa-1443	26	23	faculty	faculty	NOUN
ajfa-1443	26	24	members	member	NOUN
ajfa-1443	26	25	in	in	ADP
ajfa-1443	26	26	the	the	DET
ajfa-1443	26	27	asia	asia	PROPN
ajfa-1443	26	28	pacific	pacific	PROPN
ajfa-1443	26	29	,	,	PUNCT
ajfa-1443	26	30	it	it	PRON
ajfa-1443	26	31	should	should	AUX
ajfa-1443	26	32	provide	provide	VERB
ajfa-1443	26	33	a	a	DET
ajfa-1443	26	34	most	most	ADJ
ajfa-1443	26	35	up	up	ADP
ajfa-1443	26	36	-	-	PUNCT
ajfa-1443	26	37	to	to	ADP
ajfa-1443	26	38	-	-	PUNCT
ajfa-1443	26	39	date	date	NOUN
ajfa-1443	26	40	and	and	CCONJ
ajfa-1443	26	41	comprehensive	comprehensive	ADJ
ajfa-1443	26	42	examination	examination	NOUN
ajfa-1443	26	43	to	to	ADP
ajfa-1443	26	44	the	the	DET
ajfa-1443	26	45	accounting	accounting	NOUN
ajfa-1443	26	46	researchers	researcher	NOUN
ajfa-1443	26	47	in	in	ADP
ajfa-1443	26	48	the	the	DET
ajfa-1443	26	49	region	region	NOUN
ajfa-1443	26	50	.	.	PUNCT
ajfa-1443	27	1	hence	hence	ADV
ajfa-1443	27	2	,	,	PUNCT
ajfa-1443	27	3	timely	timely	ADV
ajfa-1443	27	4	,	,	PUNCT
ajfa-1443	27	5	reliable	reliable	ADJ
ajfa-1443	27	6	and	and	CCONJ
ajfa-1443	27	7	convincing	convincing	ADJ
ajfa-1443	27	8	results	result	NOUN
ajfa-1443	27	9	could	could	AUX
ajfa-1443	27	10	be	be	AUX
ajfa-1443	27	11	expected	expect	VERB
ajfa-1443	27	12	from	from	ADP
ajfa-1443	27	13	the	the	DET
ajfa-1443	27	14	present	present	ADJ
ajfa-1443	27	15	study	study	NOUN
ajfa-1443	27	16	.	.	PUNCT
ajfa-1443	28	1	asian	asian	ADJ
ajfa-1443	28	2	journal	journal	PROPN
ajfa-1443	28	3	of	of	ADP
ajfa-1443	28	4	finance	finance	PROPN
ajfa-1443	28	5	&	&	CCONJ
ajfa-1443	28	6	accounting	accounting	PROPN
ajfa-1443	28	7	issn	issn	PROPN
ajfa-1443	28	8	1946	1946	NUM
ajfa-1443	28	9	-	-	PUNCT
ajfa-1443	28	10	052x	052x	NOUN
ajfa-1443	28	11	2012	2012	NUM
ajfa-1443	28	12	,	,	PUNCT
ajfa-1443	28	13	vol	vol	NOUN
ajfa-1443	28	14	.	.	PROPN
ajfa-1443	28	15	4	4	NUM
ajfa-1443	28	16	,	,	PUNCT
ajfa-1443	28	17	no	no	INTJ
ajfa-1443	28	18	.	.	NOUN
ajfa-1443	28	19	1	1	NUM
ajfa-1443	28	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1443	28	21	135	135	NUM
ajfa-1443	28	22	the	the	DET
ajfa-1443	28	23	structure	structure	NOUN
ajfa-1443	28	24	of	of	ADP
ajfa-1443	28	25	the	the	DET
ajfa-1443	28	26	latter	latter	ADJ
ajfa-1443	28	27	part	part	NOUN
ajfa-1443	28	28	of	of	ADP
ajfa-1443	28	29	this	this	DET
ajfa-1443	28	30	paper	paper	NOUN
ajfa-1443	28	31	is	be	AUX
ajfa-1443	28	32	as	as	SCONJ
ajfa-1443	28	33	follows	follow	VERB
ajfa-1443	28	34	:	:	PUNCT
ajfa-1443	28	35	section	section	NOUN
ajfa-1443	28	36	2	2	NUM
ajfa-1443	28	37	reviews	review	NOUN
ajfa-1443	28	38	past	past	ADP
ajfa-1443	28	39	empirical	empirical	ADJ
ajfa-1443	28	40	studies	study	NOUN
ajfa-1443	28	41	on	on	ADP
ajfa-1443	28	42	accounting	accounting	NOUN
ajfa-1443	28	43	publication	publication	NOUN
ajfa-1443	28	44	productivity	productivity	NOUN
ajfa-1443	28	45	.	.	PUNCT
ajfa-1443	29	1	section	section	NOUN
ajfa-1443	29	2	3	3	NUM
ajfa-1443	29	3	describes	describe	VERB
ajfa-1443	29	4	the	the	DET
ajfa-1443	29	5	productivity	productivity	NOUN
ajfa-1443	29	6	measures	measure	NOUN
ajfa-1443	29	7	and	and	CCONJ
ajfa-1443	29	8	data	datum	NOUN
ajfa-1443	29	9	selection	selection	NOUN
ajfa-1443	29	10	criteria	criterion	NOUN
ajfa-1443	29	11	for	for	ADP
ajfa-1443	29	12	the	the	DET
ajfa-1443	29	13	present	present	ADJ
ajfa-1443	29	14	study	study	NOUN
ajfa-1443	29	15	.	.	PUNCT
ajfa-1443	30	1	section	section	NOUN
ajfa-1443	30	2	4	4	NUM
ajfa-1443	30	3	presents	present	VERB
ajfa-1443	30	4	the	the	DET
ajfa-1443	30	5	results	result	NOUN
ajfa-1443	30	6	in	in	ADP
ajfa-1443	30	7	accordance	accordance	NOUN
ajfa-1443	30	8	with	with	ADP
ajfa-1443	30	9	the	the	DET
ajfa-1443	30	10	research	research	NOUN
ajfa-1443	30	11	objectives	objective	NOUN
ajfa-1443	30	12	set	set	VERB
ajfa-1443	30	13	forth	forth	ADP
ajfa-1443	30	14	in	in	ADP
ajfa-1443	30	15	the	the	DET
ajfa-1443	30	16	introduction	introduction	NOUN
ajfa-1443	30	17	section	section	NOUN
ajfa-1443	30	18	.	.	PUNCT
ajfa-1443	31	1	lastly	lastly	ADV
ajfa-1443	31	2	,	,	PUNCT
ajfa-1443	31	3	the	the	DET
ajfa-1443	31	4	paper	paper	NOUN
ajfa-1443	31	5	concludes	conclude	VERB
ajfa-1443	31	6	by	by	ADP
ajfa-1443	31	7	discussing	discuss	VERB
ajfa-1443	31	8	the	the	DET
ajfa-1443	31	9	implications	implication	NOUN
ajfa-1443	31	10	and	and	CCONJ
ajfa-1443	31	11	the	the	DET
ajfa-1443	31	12	limitation	limitation	NOUN
ajfa-1443	31	13	of	of	ADP
ajfa-1443	31	14	the	the	DET
ajfa-1443	31	15	study	study	NOUN
ajfa-1443	31	16	.	.	PUNCT
ajfa-1443	32	1	2	2	X
ajfa-1443	32	2	.	.	X
ajfa-1443	32	3	literature	literature	NOUN
ajfa-1443	32	4	review	review	VERB
ajfa-1443	32	5	many	many	ADJ
ajfa-1443	32	6	studies	study	NOUN
ajfa-1443	32	7	have	have	AUX
ajfa-1443	32	8	been	be	AUX
ajfa-1443	32	9	conducted	conduct	VERB
ajfa-1443	32	10	to	to	PART
ajfa-1443	32	11	examine	examine	VERB
ajfa-1443	32	12	the	the	DET
ajfa-1443	32	13	academic	academic	ADJ
ajfa-1443	32	14	institutions	institution	NOUN
ajfa-1443	32	15	’	'	PUNCT
ajfa-1443	32	16	and	and	CCONJ
ajfa-1443	32	17	faculty	faculty	NOUN
ajfa-1443	32	18	members	member	NOUN
ajfa-1443	32	19	’	'	PUNCT
ajfa-1443	32	20	research	research	NOUN
ajfa-1443	32	21	productivity	productivity	NOUN
ajfa-1443	32	22	in	in	ADP
ajfa-1443	32	23	the	the	DET
ajfa-1443	32	24	western	western	ADJ
ajfa-1443	32	25	countries	country	NOUN
ajfa-1443	32	26	.	.	PUNCT
ajfa-1443	33	1	dyl	dyl	PROPN
ajfa-1443	33	2	and	and	CCONJ
ajfa-1443	33	3	lilly	lilly	PROPN
ajfa-1443	33	4	(	(	PUNCT
ajfa-1443	33	5	1985	1985	NUM
ajfa-1443	33	6	)	)	PUNCT
ajfa-1443	33	7	conducted	conduct	VERB
ajfa-1443	33	8	a	a	DET
ajfa-1443	33	9	study	study	NOUN
ajfa-1443	33	10	to	to	PART
ajfa-1443	33	11	examine	examine	VERB
ajfa-1443	33	12	the	the	DET
ajfa-1443	33	13	accounting	accounting	NOUN
ajfa-1443	33	14	publication	publication	NOUN
ajfa-1443	33	15	productivity	productivity	NOUN
ajfa-1443	33	16	of	of	ADP
ajfa-1443	33	17	academic	academic	ADJ
ajfa-1443	33	18	institutions	institution	NOUN
ajfa-1443	33	19	based	base	VERB
ajfa-1443	33	20	on	on	ADP
ajfa-1443	33	21	seven	seven	NUM
ajfa-1443	33	22	high	high	ADJ
ajfa-1443	33	23	-	-	PUNCT
ajfa-1443	33	24	impact	impact	NOUN
ajfa-1443	33	25	accounting	accounting	NOUN
ajfa-1443	33	26	journals	journal	NOUN
ajfa-1443	33	27	from	from	ADP
ajfa-1443	33	28	1978	1978	NUM
ajfa-1443	33	29	to	to	ADP
ajfa-1443	33	30	1981	1981	NUM
ajfa-1443	33	31	.	.	PUNCT
ajfa-1443	34	1	their	their	PRON
ajfa-1443	34	2	findings	finding	NOUN
ajfa-1443	34	3	show	show	VERB
ajfa-1443	34	4	that	that	SCONJ
ajfa-1443	34	5	the	the	DET
ajfa-1443	34	6	number	number	NOUN
ajfa-1443	34	7	of	of	ADP
ajfa-1443	34	8	publications	publication	NOUN
ajfa-1443	34	9	per	per	ADP
ajfa-1443	34	10	faculty	faculty	NOUN
ajfa-1443	34	11	member	member	NOUN
ajfa-1443	34	12	in	in	ADP
ajfa-1443	34	13	accounting	accounting	NOUN
ajfa-1443	34	14	has	have	AUX
ajfa-1443	34	15	been	be	AUX
ajfa-1443	34	16	low	low	ADJ
ajfa-1443	34	17	.	.	PUNCT
ajfa-1443	35	1	in	in	ADP
ajfa-1443	35	2	addition	addition	NOUN
ajfa-1443	35	3	,	,	PUNCT
ajfa-1443	35	4	it	it	PRON
ajfa-1443	35	5	is	be	AUX
ajfa-1443	35	6	indicated	indicate	VERB
ajfa-1443	35	7	that	that	SCONJ
ajfa-1443	35	8	45	45	NUM
ajfa-1443	35	9	percent	percent	NOUN
ajfa-1443	35	10	of	of	ADP
ajfa-1443	35	11	the	the	DET
ajfa-1443	35	12	articles	article	NOUN
ajfa-1443	35	13	in	in	ADP
ajfa-1443	35	14	the	the	DET
ajfa-1443	35	15	selected	select	VERB
ajfa-1443	35	16	accounting	accounting	NOUN
ajfa-1443	35	17	journals	journal	NOUN
ajfa-1443	35	18	were	be	AUX
ajfa-1443	35	19	accounted	account	VERB
ajfa-1443	35	20	for	for	ADP
ajfa-1443	35	21	by	by	ADP
ajfa-1443	35	22	25	25	NUM
ajfa-1443	35	23	institutions	institution	NOUN
ajfa-1443	35	24	only	only	ADV
ajfa-1443	35	25	.	.	PUNCT
ajfa-1443	36	1	this	this	PRON
ajfa-1443	36	2	implies	imply	VERB
ajfa-1443	36	3	a	a	DET
ajfa-1443	36	4	high	high	ADJ
ajfa-1443	36	5	level	level	NOUN
ajfa-1443	36	6	of	of	ADP
ajfa-1443	36	7	concentration	concentration	NOUN
ajfa-1443	36	8	in	in	ADP
ajfa-1443	36	9	publication	publication	NOUN
ajfa-1443	36	10	.	.	PUNCT
ajfa-1443	37	1	a	a	DET
ajfa-1443	37	2	later	later	ADJ
ajfa-1443	37	3	study	study	NOUN
ajfa-1443	37	4	conducted	conduct	VERB
ajfa-1443	37	5	by	by	ADP
ajfa-1443	37	6	jones	jones	PROPN
ajfa-1443	37	7	and	and	CCONJ
ajfa-1443	37	8	roberts	roberts	PROPN
ajfa-1443	37	9	(	(	PUNCT
ajfa-1443	37	10	2005	2005	NUM
ajfa-1443	37	11	)	)	PUNCT
ajfa-1443	37	12	found	find	VERB
ajfa-1443	37	13	similar	similar	ADJ
ajfa-1443	37	14	results	result	NOUN
ajfa-1443	37	15	.	.	PUNCT
ajfa-1443	38	1	they	they	PRON
ajfa-1443	38	2	examined	examine	VERB
ajfa-1443	38	3	1,867	1,867	NUM
ajfa-1443	38	4	articles	article	NOUN
ajfa-1443	38	5	published	publish	VERB
ajfa-1443	38	6	in	in	ADP
ajfa-1443	38	7	six	six	NUM
ajfa-1443	38	8	highly	highly	ADV
ajfa-1443	38	9	-	-	PUNCT
ajfa-1443	38	10	rated	rate	VERB
ajfa-1443	38	11	uk	uk	PROPN
ajfa-1443	38	12	and	and	CCONJ
ajfa-1443	38	13	six	six	NUM
ajfa-1443	38	14	highly	highly	ADV
ajfa-1443	38	15	-	-	PUNCT
ajfa-1443	38	16	rated	rate	VERB
ajfa-1443	38	17	us	we	PRON
ajfa-1443	38	18	academic	academic	ADJ
ajfa-1443	38	19	journals	journal	NOUN
ajfa-1443	38	20	from	from	ADP
ajfa-1443	38	21	1996	1996	NUM
ajfa-1443	38	22	to	to	ADP
ajfa-1443	38	23	2006	2006	NUM
ajfa-1443	38	24	.	.	PUNCT
ajfa-1443	39	1	they	they	PRON
ajfa-1443	39	2	also	also	ADV
ajfa-1443	39	3	found	find	VERB
ajfa-1443	39	4	that	that	SCONJ
ajfa-1443	39	5	uk	uk	PROPN
ajfa-1443	39	6	journals	journal	NOUN
ajfa-1443	39	7	are	be	AUX
ajfa-1443	39	8	dominated	dominate	VERB
ajfa-1443	39	9	by	by	ADP
ajfa-1443	39	10	authors	author	NOUN
ajfa-1443	39	11	from	from	ADP
ajfa-1443	39	12	the	the	DET
ajfa-1443	39	13	uk	uk	PROPN
ajfa-1443	39	14	and	and	CCONJ
ajfa-1443	39	15	us	us	PROPN
ajfa-1443	39	16	universities	university	NOUN
ajfa-1443	39	17	and	and	CCONJ
ajfa-1443	39	18	90	90	NUM
ajfa-1443	39	19	percent	percent	NOUN
ajfa-1443	39	20	of	of	ADP
ajfa-1443	39	21	the	the	DET
ajfa-1443	39	22	us	us	PROPN
ajfa-1443	39	23	journals	journal	NOUN
ajfa-1443	39	24	were	be	AUX
ajfa-1443	39	25	published	publish	VERB
ajfa-1443	39	26	by	by	ADP
ajfa-1443	39	27	authors	author	NOUN
ajfa-1443	39	28	from	from	ADP
ajfa-1443	39	29	the	the	DET
ajfa-1443	39	30	us	us	PROPN
ajfa-1443	39	31	institutions	institution	NOUN
ajfa-1443	39	32	only	only	ADV
ajfa-1443	39	33	.	.	PUNCT
ajfa-1443	40	1	the	the	DET
ajfa-1443	40	2	results	result	NOUN
ajfa-1443	40	3	show	show	VERB
ajfa-1443	40	4	that	that	SCONJ
ajfa-1443	40	5	very	very	ADV
ajfa-1443	40	6	limited	limited	ADJ
ajfa-1443	40	7	numbers	number	NOUN
ajfa-1443	40	8	of	of	ADP
ajfa-1443	40	9	authors	author	NOUN
ajfa-1443	40	10	from	from	ADP
ajfa-1443	40	11	institutions	institution	NOUN
ajfa-1443	40	12	in	in	ADP
ajfa-1443	40	13	non	non	ADJ
ajfa-1443	40	14	-	-	ADJ
ajfa-1443	40	15	english	english	ADJ
ajfa-1443	40	16	speaking	speak	VERB
ajfa-1443	40	17	countries	country	NOUN
ajfa-1443	40	18	published	publish	VERB
ajfa-1443	40	19	in	in	ADP
ajfa-1443	40	20	the	the	DET
ajfa-1443	40	21	top	top	ADV
ajfa-1443	40	22	-	-	PUNCT
ajfa-1443	40	23	rated	rate	VERB
ajfa-1443	40	24	uk	uk	PROPN
ajfa-1443	40	25	and	and	CCONJ
ajfa-1443	40	26	us	we	PRON
ajfa-1443	40	27	based	base	VERB
ajfa-1443	40	28	academic	academic	ADJ
ajfa-1443	40	29	journals	journal	NOUN
ajfa-1443	40	30	.	.	PUNCT
ajfa-1443	41	1	using	use	VERB
ajfa-1443	41	2	40	40	NUM
ajfa-1443	41	3	reputable	reputable	ADJ
ajfa-1443	41	4	accounting	accounting	NOUN
ajfa-1443	41	5	journals	journal	NOUN
ajfa-1443	41	6	,	,	PUNCT
ajfa-1443	41	7	hasselback	hasselback	PROPN
ajfa-1443	41	8	et	et	NOUN
ajfa-1443	41	9	al	al	PROPN
ajfa-1443	41	10	.	.	PROPN
ajfa-1443	42	1	(	(	PUNCT
ajfa-1443	42	2	2003	2003	NUM
ajfa-1443	42	3	)	)	PUNCT
ajfa-1443	42	4	conducted	conduct	VERB
ajfa-1443	42	5	a	a	DET
ajfa-1443	42	6	study	study	NOUN
ajfa-1443	42	7	to	to	PART
ajfa-1443	42	8	examine	examine	VERB
ajfa-1443	42	9	the	the	DET
ajfa-1443	42	10	most	most	ADV
ajfa-1443	42	11	prolific	prolific	ADJ
ajfa-1443	42	12	accounting	accounting	NOUN
ajfa-1443	42	13	researchers	researcher	NOUN
ajfa-1443	42	14	in	in	ADP
ajfa-1443	42	15	the	the	DET
ajfa-1443	42	16	us	us	PROPN
ajfa-1443	42	17	.	.	PUNCT
ajfa-1443	43	1	forty	forty	NUM
ajfa-1443	43	2	eight	eight	NUM
ajfa-1443	43	3	hundred	hundred	NUM
ajfa-1443	43	4	and	and	CCONJ
ajfa-1443	43	5	ninety	ninety	NUM
ajfa-1443	43	6	accounting	accounting	NOUN
ajfa-1443	43	7	faculty	faculty	NOUN
ajfa-1443	43	8	members	member	NOUN
ajfa-1443	43	9	graduated	graduate	VERB
ajfa-1443	43	10	from	from	ADP
ajfa-1443	43	11	the	the	DET
ajfa-1443	43	12	year	year	NOUN
ajfa-1443	43	13	1968	1968	NUM
ajfa-1443	43	14	-	-	SYM
ajfa-1443	43	15	1997	1997	NUM
ajfa-1443	43	16	in	in	ADP
ajfa-1443	43	17	the	the	DET
ajfa-1443	43	18	us	us	PROPN
ajfa-1443	43	19	were	be	AUX
ajfa-1443	43	20	selected	select	VERB
ajfa-1443	43	21	as	as	ADP
ajfa-1443	43	22	the	the	DET
ajfa-1443	43	23	sample	sample	NOUN
ajfa-1443	43	24	of	of	ADP
ajfa-1443	43	25	the	the	DET
ajfa-1443	43	26	study	study	NOUN
ajfa-1443	43	27	.	.	PUNCT
ajfa-1443	44	1	the	the	DET
ajfa-1443	44	2	study	study	NOUN
ajfa-1443	44	3	found	find	VERB
ajfa-1443	44	4	that	that	SCONJ
ajfa-1443	44	5	philip	philip	PROPN
ajfa-1443	44	6	m.	m.	PROPN
ajfa-1443	44	7	j.	j.	PROPN
ajfa-1443	44	8	reckers	reckers	PROPN
ajfa-1443	44	9	,	,	PUNCT
ajfa-1443	44	10	chee	chee	NOUN
ajfa-1443	44	11	w.	w.	PROPN
ajfa-1443	44	12	chow	chow	PROPN
ajfa-1443	44	13	,	,	PUNCT
ajfa-1443	44	14	william	william	PROPN
ajfa-1443	44	15	h.	h.	PROPN
ajfa-1443	44	16	beaver	beaver	PROPN
ajfa-1443	44	17	,	,	PUNCT
ajfa-1443	44	18	raymond	raymond	PROPN
ajfa-1443	44	19	j.	j.	PROPN
ajfa-1443	44	20	chambers	chambers	PROPN
ajfa-1443	44	21	and	and	CCONJ
ajfa-1443	44	22	wanda	wanda	PROPN
ajfa-1443	44	23	a.	a.	PROPN
ajfa-1443	44	24	wallace	wallace	PROPN
ajfa-1443	44	25	were	be	AUX
ajfa-1443	44	26	the	the	DET
ajfa-1443	44	27	top	top	ADJ
ajfa-1443	44	28	five	five	NUM
ajfa-1443	44	29	most	most	ADJ
ajfa-1443	44	30	prolific	prolific	ADJ
ajfa-1443	44	31	authors	author	NOUN
ajfa-1443	44	32	in	in	ADP
ajfa-1443	44	33	40	40	NUM
ajfa-1443	44	34	journals	journal	NOUN
ajfa-1443	44	35	for	for	ADP
ajfa-1443	44	36	the	the	DET
ajfa-1443	44	37	period	period	NOUN
ajfa-1443	44	38	1967	1967	NUM
ajfa-1443	44	39	-	-	SYM
ajfa-1443	44	40	2001	2001	NUM
ajfa-1443	44	41	.	.	PUNCT
ajfa-1443	45	1	not	not	PART
ajfa-1443	45	2	limiting	limit	VERB
ajfa-1443	45	3	to	to	ADP
ajfa-1443	45	4	the	the	DET
ajfa-1443	45	5	accounting	accounting	NOUN
ajfa-1443	45	6	researchers	researcher	NOUN
ajfa-1443	45	7	in	in	ADP
ajfa-1443	45	8	the	the	DET
ajfa-1443	45	9	us	us	PROPN
ajfa-1443	45	10	,	,	PUNCT
ajfa-1443	45	11	heck	heck	INTJ
ajfa-1443	45	12	(	(	PUNCT
ajfa-1443	45	13	2009	2009	NUM
ajfa-1443	45	14	)	)	PUNCT
ajfa-1443	45	15	examined	examine	VERB
ajfa-1443	45	16	the	the	DET
ajfa-1443	45	17	most	most	ADV
ajfa-1443	45	18	prolific	prolific	ADJ
ajfa-1443	45	19	authors	author	NOUN
ajfa-1443	45	20	in	in	ADP
ajfa-1443	45	21	the	the	DET
ajfa-1443	45	22	accounting	accounting	NOUN
ajfa-1443	45	23	literature	literature	NOUN
ajfa-1443	45	24	from	from	ADP
ajfa-1443	45	25	1959	1959	NUM
ajfa-1443	45	26	-	-	SYM
ajfa-1443	45	27	2008	2008	NUM
ajfa-1443	45	28	.	.	PUNCT
ajfa-1443	46	1	heck	heck	INTJ
ajfa-1443	46	2	analyzed	analyze	VERB
ajfa-1443	46	3	17,462	17,462	NUM
ajfa-1443	46	4	articles	article	NOUN
ajfa-1443	46	5	and	and	CCONJ
ajfa-1443	46	6	10,542	10,542	NUM
ajfa-1443	46	7	authors	author	NOUN
ajfa-1443	46	8	from	from	ADP
ajfa-1443	46	9	25	25	NUM
ajfa-1443	46	10	core	core	NOUN
ajfa-1443	46	11	us	we	PRON
ajfa-1443	46	12	accounting	accounting	NOUN
ajfa-1443	46	13	journals	journal	NOUN
ajfa-1443	46	14	and	and	CCONJ
ajfa-1443	46	15	found	find	VERB
ajfa-1443	46	16	that	that	SCONJ
ajfa-1443	46	17	the	the	DET
ajfa-1443	46	18	top	top	ADJ
ajfa-1443	46	19	five	five	NUM
ajfa-1443	46	20	most	most	ADV
ajfa-1443	46	21	frequent	frequent	ADJ
ajfa-1443	46	22	appearing	appear	VERB
ajfa-1443	46	23	authors	author	NOUN
ajfa-1443	46	24	were	be	AUX
ajfa-1443	46	25	joel	joel	PROPN
ajfa-1443	46	26	s.	s.	PROPN
ajfa-1443	46	27	demski	demski	PROPN
ajfa-1443	46	28	,	,	PUNCT
ajfa-1443	46	29	william	william	PROPN
ajfa-1443	46	30	h.	h.	PROPN
ajfa-1443	46	31	beaver	beaver	PROPN
ajfa-1443	46	32	,	,	PUNCT
ajfa-1443	46	33	chee	chee	NOUN
ajfa-1443	46	34	w.chow	w.chow	NOUN
ajfa-1443	46	35	,	,	PUNCT
ajfa-1443	46	36	william	william	PROPN
ajfa-1443	46	37	r.	r.	PROPN
ajfa-1443	46	38	kinney	kinney	PROPN
ajfa-1443	46	39	,	,	PUNCT
ajfa-1443	46	40	jr	jr	PROPN
ajfa-1443	46	41	.	.	PROPN
ajfa-1443	46	42	and	and	CCONJ
ajfa-1443	46	43	thomas	thomas	PROPN
ajfa-1443	46	44	a.	a.	PROPN
ajfa-1443	46	45	lee	lee	PROPN
ajfa-1443	46	46	.	.	PUNCT
ajfa-1443	47	1	the	the	DET
ajfa-1443	47	2	study	study	NOUN
ajfa-1443	47	3	also	also	ADV
ajfa-1443	47	4	ranks	rank	VERB
ajfa-1443	47	5	the	the	DET
ajfa-1443	47	6	authors	author	NOUN
ajfa-1443	47	7	based	base	VERB
ajfa-1443	47	8	on	on	ADP
ajfa-1443	47	9	the	the	DET
ajfa-1443	47	10	number	number	NOUN
ajfa-1443	47	11	of	of	ADP
ajfa-1443	47	12	papers	paper	NOUN
ajfa-1443	47	13	published	publish	VERB
ajfa-1443	47	14	in	in	ADP
ajfa-1443	47	15	the	the	DET
ajfa-1443	47	16	top	top	ADJ
ajfa-1443	47	17	five	five	NUM
ajfa-1443	47	18	leading	lead	VERB
ajfa-1443	47	19	accounting	accounting	NOUN
ajfa-1443	47	20	journals	journal	NOUN
ajfa-1443	47	21	namely	namely	ADV
ajfa-1443	47	22	accounting	accounting	NOUN
ajfa-1443	47	23	,	,	PUNCT
ajfa-1443	47	24	organizations	organization	NOUN
ajfa-1443	47	25	and	and	CCONJ
ajfa-1443	47	26	society	society	NOUN
ajfa-1443	47	27	,	,	PUNCT
ajfa-1443	47	28	accounting	accounting	NOUN
ajfa-1443	47	29	review	review	NOUN
ajfa-1443	47	30	,	,	PUNCT
ajfa-1443	47	31	journal	journal	NOUN
ajfa-1443	47	32	of	of	ADP
ajfa-1443	47	33	accounting	accounting	NOUN
ajfa-1443	47	34	and	and	CCONJ
ajfa-1443	47	35	economics	economic	NOUN
ajfa-1443	47	36	,	,	PUNCT
ajfa-1443	47	37	journal	journal	NOUN
ajfa-1443	47	38	of	of	ADP
ajfa-1443	47	39	accounting	accounting	NOUN
ajfa-1443	47	40	research	research	NOUN
ajfa-1443	47	41	,	,	PUNCT
ajfa-1443	47	42	and	and	CCONJ
ajfa-1443	47	43	contemporary	contemporary	ADJ
ajfa-1443	47	44	accounting	accounting	NOUN
ajfa-1443	47	45	research	research	NOUN
ajfa-1443	47	46	.	.	PUNCT
ajfa-1443	48	1	the	the	DET
ajfa-1443	48	2	ranking	ranking	NOUN
ajfa-1443	48	3	of	of	ADP
ajfa-1443	48	4	authors	author	NOUN
ajfa-1443	48	5	in	in	ADP
ajfa-1443	48	6	these	these	DET
ajfa-1443	48	7	five	five	NUM
ajfa-1443	48	8	leading	lead	VERB
ajfa-1443	48	9	accounting	accounting	NOUN
ajfa-1443	48	10	journals	journal	NOUN
ajfa-1443	48	11	are	be	AUX
ajfa-1443	48	12	(	(	PUNCT
ajfa-1443	48	13	i	i	NOUN
ajfa-1443	48	14	)	)	PUNCT
ajfa-1443	48	15	joel	joel	PROPN
ajfa-1443	48	16	s.	s.	PROPN
ajfa-1443	48	17	demski	demski	PROPN
ajfa-1443	48	18	,	,	PUNCT
ajfa-1443	48	19	(	(	PUNCT
ajfa-1443	48	20	ii	ii	NOUN
ajfa-1443	48	21	)	)	PUNCT
ajfa-1443	48	22	robert	robert	PROPN
ajfa-1443	48	23	e.	e.	PROPN
ajfa-1443	48	24	verrecchia	verrecchia	PROPN
ajfa-1443	48	25	,	,	PUNCT
ajfa-1443	48	26	(	(	PUNCT
ajfa-1443	48	27	iii	iii	X
ajfa-1443	48	28	)	)	PUNCT
ajfa-1443	48	29	william	william	PROPN
ajfa-1443	48	30	h.	h.	PROPN
ajfa-1443	48	31	beaver	beaver	PROPN
ajfa-1443	48	32	,	,	PUNCT
ajfa-1443	48	33	(	(	PUNCT
ajfa-1443	48	34	iv	iv	X
ajfa-1443	48	35	)	)	PUNCT
ajfa-1443	48	36	robert	robert	PROPN
ajfa-1443	48	37	libby	libby	PROPN
ajfa-1443	48	38	and	and	CCONJ
ajfa-1443	48	39	(	(	PUNCT
ajfa-1443	48	40	v	v	NOUN
ajfa-1443	48	41	)	)	PUNCT
ajfa-1443	48	42	william	william	PROPN
ajfa-1443	48	43	r.	r.	PROPN
ajfa-1443	48	44	kinney	kinney	PROPN
ajfa-1443	48	45	,	,	PUNCT
ajfa-1443	48	46	jr	jr	PROPN
ajfa-1443	48	47	.	.	PROPN
ajfa-1443	49	1	in	in	ADP
ajfa-1443	49	2	terms	term	NOUN
ajfa-1443	49	3	of	of	ADP
ajfa-1443	49	4	research	research	NOUN
ajfa-1443	49	5	productivity	productivity	NOUN
ajfa-1443	49	6	in	in	ADP
ajfa-1443	49	7	the	the	DET
ajfa-1443	49	8	asia	asia	PROPN
ajfa-1443	49	9	pacific	pacific	PROPN
ajfa-1443	49	10	region	region	PROPN
ajfa-1443	49	11	,	,	PUNCT
ajfa-1443	49	12	the	the	DET
ajfa-1443	49	13	present	present	ADJ
ajfa-1443	49	14	authors	author	NOUN
ajfa-1443	49	15	found	find	VERB
ajfa-1443	49	16	three	three	NUM
ajfa-1443	49	17	research	research	NOUN
ajfa-1443	49	18	studies	study	NOUN
ajfa-1443	49	19	on	on	ADP
ajfa-1443	49	20	the	the	DET
ajfa-1443	49	21	universities	university	NOUN
ajfa-1443	49	22	of	of	ADP
ajfa-1443	49	23	australia	australia	PROPN
ajfa-1443	49	24	and	and	CCONJ
ajfa-1443	49	25	new	new	PROPN
ajfa-1443	49	26	zealand	zealand	PROPN
ajfa-1443	49	27	.	.	PUNCT
ajfa-1443	50	1	they	they	PRON
ajfa-1443	50	2	are	be	AUX
ajfa-1443	50	3	william	william	PROPN
ajfa-1443	50	4	and	and	CCONJ
ajfa-1443	50	5	durden	durden	PROPN
ajfa-1443	50	6	(	(	PUNCT
ajfa-1443	50	7	1998	1998	NUM
ajfa-1443	50	8	)	)	PUNCT
ajfa-1443	50	9	,	,	PUNCT
ajfa-1443	50	10	chan	chan	PROPN
ajfa-1443	50	11	et	et	PROPN
ajfa-1443	50	12	al	al	PROPN
ajfa-1443	50	13	.	.	PROPN
ajfa-1443	50	14	,	,	PUNCT
ajfa-1443	50	15	(	(	PUNCT
ajfa-1443	50	16	2005	2005	NUM
ajfa-1443	50	17	)	)	PUNCT
ajfa-1443	50	18	,	,	PUNCT
ajfa-1443	50	19	and	and	CCONJ
ajfa-1443	50	20	chan	chan	PROPN
ajfa-1443	50	21	et	et	PROPN
ajfa-1443	50	22	al	al	PROPN
ajfa-1443	50	23	.	.	PROPN
ajfa-1443	51	1	(	(	PUNCT
ajfa-1443	51	2	2011	2011	NUM
ajfa-1443	51	3	)	)	PUNCT
ajfa-1443	51	4	.	.	PUNCT
ajfa-1443	52	1	william	william	PROPN
ajfa-1443	52	2	and	and	CCONJ
ajfa-1443	52	3	durden	durden	PROPN
ajfa-1443	52	4	(	(	PUNCT
ajfa-1443	52	5	1998	1998	NUM
ajfa-1443	52	6	)	)	PUNCT
ajfa-1443	52	7	measured	measure	VERB
ajfa-1443	52	8	the	the	DET
ajfa-1443	52	9	publication	publication	NOUN
ajfa-1443	52	10	productivity	productivity	NOUN
ajfa-1443	52	11	of	of	ADP
ajfa-1443	52	12	the	the	DET
ajfa-1443	52	13	accounting	accounting	PROPN
ajfa-1443	52	14	department	department	PROPN
ajfa-1443	52	15	of	of	ADP
ajfa-1443	52	16	new	new	PROPN
ajfa-1443	52	17	zealand	zealand	PROPN
ajfa-1443	52	18	university	university	PROPN
ajfa-1443	52	19	for	for	ADP
ajfa-1443	52	20	the	the	DET
ajfa-1443	52	21	period	period	NOUN
ajfa-1443	52	22	1992	1992	NUM
ajfa-1443	52	23	-	-	SYM
ajfa-1443	52	24	1997	1997	NUM
ajfa-1443	52	25	.	.	PUNCT
ajfa-1443	53	1	this	this	DET
ajfa-1443	53	2	study	study	NOUN
ajfa-1443	53	3	provides	provide	VERB
ajfa-1443	53	4	a	a	DET
ajfa-1443	53	5	comprehensive	comprehensive	ADJ
ajfa-1443	53	6	evaluation	evaluation	NOUN
ajfa-1443	53	7	by	by	ADP
ajfa-1443	53	8	adopting	adopt	VERB
ajfa-1443	53	9	different	different	ADJ
ajfa-1443	53	10	measures	measure	NOUN
ajfa-1443	53	11	to	to	PART
ajfa-1443	53	12	assess	assess	VERB
ajfa-1443	53	13	research	research	NOUN
ajfa-1443	53	14	productivity	productivity	NOUN
ajfa-1443	53	15	.	.	PUNCT
ajfa-1443	54	1	the	the	DET
ajfa-1443	54	2	research	research	NOUN
ajfa-1443	54	3	performance	performance	NOUN
ajfa-1443	54	4	of	of	ADP
ajfa-1443	54	5	the	the	DET
ajfa-1443	54	6	asian	asian	ADJ
ajfa-1443	54	7	journal	journal	NOUN
ajfa-1443	54	8	of	of	ADP
ajfa-1443	54	9	finance	finance	PROPN
ajfa-1443	54	10	&	&	CCONJ
ajfa-1443	54	11	accounting	accounting	PROPN
ajfa-1443	54	12	issn	issn	PROPN
ajfa-1443	54	13	1946	1946	NUM
ajfa-1443	54	14	-	-	PUNCT
ajfa-1443	54	15	052x	052x	NOUN
ajfa-1443	54	16	2012	2012	NUM
ajfa-1443	54	17	,	,	PUNCT
ajfa-1443	54	18	vol	vol	NOUN
ajfa-1443	54	19	.	.	PROPN
ajfa-1443	54	20	4	4	NUM
ajfa-1443	54	21	,	,	PUNCT
ajfa-1443	54	22	no	no	INTJ
ajfa-1443	54	23	.	.	NOUN
ajfa-1443	54	24	1	1	NUM
ajfa-1443	54	25	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1443	54	26	136	136	NUM
ajfa-1443	54	27	department	department	NOUN
ajfa-1443	54	28	was	be	AUX
ajfa-1443	54	29	assessed	assess	VERB
ajfa-1443	54	30	based	base	VERB
ajfa-1443	54	31	on	on	ADP
ajfa-1443	54	32	such	such	ADJ
ajfa-1443	54	33	measures	measure	NOUN
ajfa-1443	54	34	as	as	ADP
ajfa-1443	54	35	publications	publication	NOUN
ajfa-1443	54	36	in	in	ADP
ajfa-1443	54	37	top	top	ADJ
ajfa-1443	54	38	ten	ten	NUM
ajfa-1443	54	39	accounting	accounting	NOUN
ajfa-1443	54	40	journals	journal	NOUN
ajfa-1443	54	41	,	,	PUNCT
ajfa-1443	54	42	publications	publication	NOUN
ajfa-1443	54	43	in	in	ADP
ajfa-1443	54	44	accounting	accounting	NOUN
ajfa-1443	54	45	journals	journal	NOUN
ajfa-1443	54	46	using	use	VERB
ajfa-1443	54	47	weighted	weight	VERB
ajfa-1443	54	48	rankings	ranking	NOUN
ajfa-1443	54	49	,	,	PUNCT
ajfa-1443	54	50	publications	publication	NOUN
ajfa-1443	54	51	in	in	ADP
ajfa-1443	54	52	both	both	CCONJ
ajfa-1443	54	53	australian	australian	ADJ
ajfa-1443	54	54	and	and	CCONJ
ajfa-1443	54	55	new	new	PROPN
ajfa-1443	54	56	zealand	zealand	PROPN
ajfa-1443	54	57	accounting	accounting	NOUN
ajfa-1443	54	58	journals	journal	NOUN
ajfa-1443	54	59	,	,	PUNCT
ajfa-1443	54	60	publications	publication	NOUN
ajfa-1443	54	61	in	in	ADP
ajfa-1443	54	62	unweighted	unweighted	ADJ
ajfa-1443	54	63	accounting	accounting	NOUN
ajfa-1443	54	64	and	and	CCONJ
ajfa-1443	54	65	non	non	ADJ
ajfa-1443	54	66	-	-	ADJ
ajfa-1443	54	67	accounting	accounting	ADJ
ajfa-1443	54	68	journals	journal	NOUN
ajfa-1443	54	69	,	,	PUNCT
ajfa-1443	54	70	and	and	CCONJ
ajfa-1443	54	71	professional	professional	ADJ
ajfa-1443	54	72	accounting	accounting	NOUN
ajfa-1443	54	73	publications	publication	NOUN
ajfa-1443	54	74	.	.	PUNCT
ajfa-1443	55	1	based	base	VERB
ajfa-1443	55	2	on	on	ADP
ajfa-1443	55	3	this	this	DET
ajfa-1443	55	4	comprehensive	comprehensive	ADJ
ajfa-1443	55	5	evaluation	evaluation	NOUN
ajfa-1443	55	6	william	william	PROPN
ajfa-1443	55	7	and	and	CCONJ
ajfa-1443	55	8	durden	durden	PROPN
ajfa-1443	55	9	(	(	PUNCT
ajfa-1443	55	10	1998	1998	NUM
ajfa-1443	55	11	)	)	PUNCT
ajfa-1443	55	12	found	find	VERB
ajfa-1443	55	13	that	that	PRON
ajfa-1443	55	14	university	university	NOUN
ajfa-1443	55	15	of	of	ADP
ajfa-1443	55	16	auckland	auckland	PROPN
ajfa-1443	55	17	and	and	CCONJ
ajfa-1443	55	18	massey	massey	PROPN
ajfa-1443	55	19	university	university	PROPN
ajfa-1443	55	20	performed	perform	VERB
ajfa-1443	55	21	well	well	ADV
ajfa-1443	55	22	when	when	SCONJ
ajfa-1443	55	23	they	they	PRON
ajfa-1443	55	24	were	be	AUX
ajfa-1443	55	25	measured	measure	VERB
ajfa-1443	55	26	by	by	ADP
ajfa-1443	55	27	aggregate	aggregate	ADJ
ajfa-1443	55	28	department	department	NOUN
ajfa-1443	55	29	publications	publication	NOUN
ajfa-1443	55	30	in	in	ADP
ajfa-1443	55	31	high	high	ADJ
ajfa-1443	55	32	-	-	PUNCT
ajfa-1443	55	33	quality	quality	NOUN
ajfa-1443	55	34	accounting	accounting	NOUN
ajfa-1443	55	35	journals	journal	NOUN
ajfa-1443	55	36	.	.	PUNCT
ajfa-1443	56	1	on	on	ADP
ajfa-1443	56	2	the	the	DET
ajfa-1443	56	3	other	other	ADJ
ajfa-1443	56	4	hand	hand	NOUN
ajfa-1443	56	5	,	,	PUNCT
ajfa-1443	56	6	the	the	DET
ajfa-1443	56	7	study	study	NOUN
ajfa-1443	56	8	also	also	ADV
ajfa-1443	56	9	found	find	VERB
ajfa-1443	56	10	that	that	SCONJ
ajfa-1443	56	11	there	there	PRON
ajfa-1443	56	12	is	be	VERB
ajfa-1443	56	13	a	a	DET
ajfa-1443	56	14	strong	strong	ADJ
ajfa-1443	56	15	tendency	tendency	NOUN
ajfa-1443	56	16	across	across	ADP
ajfa-1443	56	17	departments	department	NOUN
ajfa-1443	56	18	for	for	ADP
ajfa-1443	56	19	high	high	ADJ
ajfa-1443	56	20	reliance	reliance	NOUN
ajfa-1443	56	21	on	on	ADP
ajfa-1443	56	22	a	a	DET
ajfa-1443	56	23	few	few	ADJ
ajfa-1443	56	24	main	main	ADJ
ajfa-1443	56	25	researchers	researcher	NOUN
ajfa-1443	56	26	and	and	CCONJ
ajfa-1443	56	27	hence	hence	ADV
ajfa-1443	56	28	when	when	SCONJ
ajfa-1443	56	29	publication	publication	NOUN
ajfa-1443	56	30	is	be	AUX
ajfa-1443	56	31	measured	measure	VERB
ajfa-1443	56	32	based	base	VERB
ajfa-1443	56	33	on	on	ADP
ajfa-1443	56	34	a	a	DET
ajfa-1443	56	35	per	per	ADP
ajfa-1443	56	36	faculty	faculty	NOUN
ajfa-1443	56	37	basis	basis	NOUN
ajfa-1443	56	38	,	,	PUNCT
ajfa-1443	56	39	larger	large	ADJ
ajfa-1443	56	40	departments	department	NOUN
ajfa-1443	56	41	in	in	ADP
ajfa-1443	56	42	such	such	ADJ
ajfa-1443	56	43	universities	university	NOUN
ajfa-1443	56	44	as	as	ADP
ajfa-1443	56	45	university	university	NOUN
ajfa-1443	56	46	of	of	ADP
ajfa-1443	56	47	auckland	auckland	PROPN
ajfa-1443	56	48	and	and	CCONJ
ajfa-1443	56	49	massey	massey	PROPN
ajfa-1443	56	50	university	university	PROPN
ajfa-1443	56	51	tend	tend	VERB
ajfa-1443	56	52	to	to	PART
ajfa-1443	56	53	have	have	VERB
ajfa-1443	56	54	a	a	DET
ajfa-1443	56	55	poorer	poor	ADJ
ajfa-1443	56	56	performance	performance	NOUN
ajfa-1443	56	57	.	.	PUNCT
ajfa-1443	57	1	the	the	DET
ajfa-1443	57	2	study	study	NOUN
ajfa-1443	57	3	also	also	ADV
ajfa-1443	57	4	found	find	VERB
ajfa-1443	57	5	that	that	SCONJ
ajfa-1443	57	6	victoria	victoria	PROPN
ajfa-1443	57	7	university	university	PROPN
ajfa-1443	57	8	and	and	CCONJ
ajfa-1443	57	9	university	university	PROPN
ajfa-1443	57	10	of	of	ADP
ajfa-1443	57	11	otago	otago	PROPN
ajfa-1443	57	12	have	have	AUX
ajfa-1443	57	13	published	publish	VERB
ajfa-1443	57	14	widely	widely	ADV
ajfa-1443	57	15	in	in	ADP
ajfa-1443	57	16	professional	professional	ADJ
ajfa-1443	57	17	journals	journal	NOUN
ajfa-1443	57	18	,	,	PUNCT
ajfa-1443	57	19	and	and	CCONJ
ajfa-1443	57	20	university	university	NOUN
ajfa-1443	57	21	of	of	ADP
ajfa-1443	57	22	waikato	waikato	NOUN
ajfa-1443	57	23	has	have	AUX
ajfa-1443	57	24	performed	perform	VERB
ajfa-1443	57	25	well	well	ADV
ajfa-1443	57	26	for	for	ADP
ajfa-1443	57	27	both	both	CCONJ
ajfa-1443	57	28	professional	professional	ADJ
ajfa-1443	57	29	and	and	CCONJ
ajfa-1443	57	30	academic	academic	ADJ
ajfa-1443	57	31	journals	journal	NOUN
ajfa-1443	57	32	.	.	PUNCT
ajfa-1443	58	1	based	base	VERB
ajfa-1443	58	2	on	on	ADP
ajfa-1443	58	3	articles	article	NOUN
ajfa-1443	58	4	published	publish	VERB
ajfa-1443	58	5	in	in	ADP
ajfa-1443	58	6	18	18	NUM
ajfa-1443	58	7	leading	lead	VERB
ajfa-1443	58	8	accounting	accounting	NOUN
ajfa-1443	58	9	journals	journal	NOUN
ajfa-1443	58	10	and	and	CCONJ
ajfa-1443	58	11	a	a	DET
ajfa-1443	58	12	subset	subset	NOUN
ajfa-1443	58	13	of	of	ADP
ajfa-1443	58	14	top	top	ADJ
ajfa-1443	58	15	-	-	PUNCT
ajfa-1443	58	16	five	five	NUM
ajfa-1443	58	17	accounting	accounting	NOUN
ajfa-1443	58	18	journals	journal	NOUN
ajfa-1443	58	19	,	,	PUNCT
ajfa-1443	58	20	chan	chan	PROPN
ajfa-1443	58	21	et	et	PROPN
ajfa-1443	58	22	al	al	PROPN
ajfa-1443	58	23	.	.	PROPN
ajfa-1443	59	1	(	(	PUNCT
ajfa-1443	59	2	2005	2005	NUM
ajfa-1443	59	3	)	)	PUNCT
ajfa-1443	59	4	measured	measure	VERB
ajfa-1443	59	5	the	the	DET
ajfa-1443	59	6	publication	publication	NOUN
ajfa-1443	59	7	productivity	productivity	NOUN
ajfa-1443	59	8	of	of	ADP
ajfa-1443	59	9	the	the	DET
ajfa-1443	59	10	academic	academic	ADJ
ajfa-1443	59	11	institutions	institution	NOUN
ajfa-1443	59	12	and	and	CCONJ
ajfa-1443	59	13	their	their	PRON
ajfa-1443	59	14	accounting	accounting	NOUN
ajfa-1443	59	15	faculty	faculty	NOUN
ajfa-1443	59	16	members	member	NOUN
ajfa-1443	59	17	in	in	ADP
ajfa-1443	59	18	the	the	DET
ajfa-1443	59	19	asia	asia	PROPN
ajfa-1443	59	20	pacific	pacific	PROPN
ajfa-1443	59	21	region	region	NOUN
ajfa-1443	59	22	.	.	PUNCT
ajfa-1443	60	1	their	their	PRON
ajfa-1443	60	2	performance	performance	NOUN
ajfa-1443	60	3	was	be	AUX
ajfa-1443	60	4	measured	measure	VERB
ajfa-1443	60	5	in	in	ADP
ajfa-1443	60	6	a	a	DET
ajfa-1443	60	7	two	two	NUM
ajfa-1443	60	8	-	-	PUNCT
ajfa-1443	60	9	time	time	NOUN
ajfa-1443	60	10	period	period	NOUN
ajfa-1443	60	11	,	,	PUNCT
ajfa-1443	60	12	from	from	ADP
ajfa-1443	60	13	1991	1991	NUM
ajfa-1443	60	14	to	to	ADP
ajfa-1443	60	15	1996	1996	NUM
ajfa-1443	60	16	and	and	CCONJ
ajfa-1443	60	17	from	from	ADP
ajfa-1443	60	18	1997	1997	NUM
ajfa-1443	60	19	to	to	ADP
ajfa-1443	60	20	2002	2002	NUM
ajfa-1443	60	21	.	.	PUNCT
ajfa-1443	61	1	the	the	DET
ajfa-1443	61	2	results	result	NOUN
ajfa-1443	61	3	show	show	VERB
ajfa-1443	61	4	that	that	SCONJ
ajfa-1443	61	5	institutions	institution	NOUN
ajfa-1443	61	6	from	from	ADP
ajfa-1443	61	7	australia	australia	PROPN
ajfa-1443	61	8	,	,	PUNCT
ajfa-1443	61	9	hong	hong	PROPN
ajfa-1443	61	10	kong	kong	PROPN
ajfa-1443	61	11	and	and	CCONJ
ajfa-1443	61	12	singapore	singapore	PROPN
ajfa-1443	61	13	dominate	dominate	VERB
ajfa-1443	61	14	the	the	DET
ajfa-1443	61	15	top	top	ADJ
ajfa-1443	61	16	20	20	NUM
ajfa-1443	61	17	list	list	NOUN
ajfa-1443	61	18	for	for	ADP
ajfa-1443	61	19	both	both	DET
ajfa-1443	61	20	time	time	NOUN
ajfa-1443	61	21	periods	period	NOUN
ajfa-1443	61	22	.	.	PUNCT
ajfa-1443	62	1	during	during	ADP
ajfa-1443	62	2	the	the	DET
ajfa-1443	62	3	second	second	ADJ
ajfa-1443	62	4	time	time	NOUN
ajfa-1443	62	5	period	period	NOUN
ajfa-1443	62	6	(	(	PUNCT
ajfa-1443	62	7	1997	1997	NUM
ajfa-1443	62	8	-	-	SYM
ajfa-1443	62	9	2002	2002	NUM
ajfa-1443	62	10	)	)	PUNCT
ajfa-1443	62	11	,	,	PUNCT
ajfa-1443	62	12	institutions	institution	NOUN
ajfa-1443	62	13	from	from	ADP
ajfa-1443	62	14	hong	hong	PROPN
ajfa-1443	62	15	kong	kong	PROPN
ajfa-1443	62	16	and	and	CCONJ
ajfa-1443	62	17	singapore	singapore	PROPN
ajfa-1443	62	18	have	have	AUX
ajfa-1443	62	19	gained	gain	VERB
ajfa-1443	62	20	significant	significant	ADJ
ajfa-1443	62	21	improvement	improvement	NOUN
ajfa-1443	62	22	in	in	ADP
ajfa-1443	62	23	the	the	DET
ajfa-1443	62	24	publication	publication	NOUN
ajfa-1443	62	25	productivity	productivity	NOUN
ajfa-1443	62	26	ranking	ranking	NOUN
ajfa-1443	62	27	.	.	PUNCT
ajfa-1443	63	1	the	the	DET
ajfa-1443	63	2	distribution	distribution	NOUN
ajfa-1443	63	3	of	of	ADP
ajfa-1443	63	4	the	the	DET
ajfa-1443	63	5	publication	publication	NOUN
ajfa-1443	63	6	is	be	AUX
ajfa-1443	63	7	highly	highly	ADV
ajfa-1443	63	8	skewed	skewed	ADJ
ajfa-1443	63	9	--	--	PUNCT
ajfa-1443	63	10	the	the	DET
ajfa-1443	63	11	top	top	ADJ
ajfa-1443	63	12	five	five	NUM
ajfa-1443	63	13	,	,	PUNCT
ajfa-1443	63	14	top	top	ADJ
ajfa-1443	63	15	10	10	NUM
ajfa-1443	63	16	and	and	CCONJ
ajfa-1443	63	17	top	top	ADJ
ajfa-1443	63	18	20	20	NUM
ajfa-1443	63	19	institutions	institution	NOUN
ajfa-1443	63	20	account	account	VERB
ajfa-1443	63	21	for	for	ADP
ajfa-1443	63	22	32	32	NUM
ajfa-1443	63	23	%	%	NOUN
ajfa-1443	63	24	,	,	PUNCT
ajfa-1443	63	25	50	50	NUM
ajfa-1443	63	26	%	%	NOUN
ajfa-1443	63	27	and	and	CCONJ
ajfa-1443	63	28	70	70	NUM
ajfa-1443	63	29	%	%	NOUN
ajfa-1443	63	30	of	of	ADP
ajfa-1443	63	31	all	all	DET
ajfa-1443	63	32	weighted	weighted	ADJ
ajfa-1443	63	33	number	number	NOUN
ajfa-1443	63	34	of	of	ADP
ajfa-1443	63	35	articles	article	NOUN
ajfa-1443	63	36	respectively	respectively	ADV
ajfa-1443	63	37	.	.	PUNCT
ajfa-1443	64	1	chan	chan	PROPN
ajfa-1443	64	2	et	et	PROPN
ajfa-1443	64	3	al	al	PROPN
ajfa-1443	64	4	.	.	PROPN
ajfa-1443	65	1	(	(	PUNCT
ajfa-1443	65	2	2005	2005	NUM
ajfa-1443	65	3	)	)	PUNCT
ajfa-1443	65	4	found	find	VERB
ajfa-1443	65	5	that	that	SCONJ
ajfa-1443	65	6	for	for	ADP
ajfa-1443	65	7	the	the	DET
ajfa-1443	65	8	period	period	NOUN
ajfa-1443	65	9	of	of	ADP
ajfa-1443	65	10	19912002	19912002	NUM
ajfa-1443	65	11	,	,	PUNCT
ajfa-1443	65	12	michael	michael	PROPN
ajfa-1443	65	13	firth	firth	PROPN
ajfa-1443	65	14	,	,	PUNCT
ajfa-1443	65	15	r.	r.	PROPN
ajfa-1443	65	16	j.	j.	PROPN
ajfa-1443	65	17	chambers	chambers	PROPN
ajfa-1443	65	18	,	,	PUNCT
ajfa-1443	65	19	hun	hun	PROPN
ajfa-1443	65	20	-	-	PUNCT
ajfa-1443	65	21	tong	tong	PROPN
ajfa-1443	65	22	tan	tan	PROPN
ajfa-1443	65	23	,	,	PUNCT
ajfa-1443	65	24	ferdinand	ferdinand	PROPN
ajfa-1443	65	25	a.	a.	PROPN
ajfa-1443	65	26	gul	gul	PROPN
ajfa-1443	65	27	and	and	CCONJ
ajfa-1443	65	28	ken	ken	PROPN
ajfa-1443	65	29	t.	t.	PROPN
ajfa-1443	65	30	trotman	trotman	NOUN
ajfa-1443	65	31	are	be	AUX
ajfa-1443	65	32	the	the	DET
ajfa-1443	65	33	most	most	ADV
ajfa-1443	65	34	productive	productive	ADJ
ajfa-1443	65	35	authors	author	NOUN
ajfa-1443	65	36	in	in	ADP
ajfa-1443	65	37	the	the	DET
ajfa-1443	65	38	18	18	NUM
ajfa-1443	65	39	leading	lead	VERB
ajfa-1443	65	40	journals	journal	NOUN
ajfa-1443	65	41	.	.	PUNCT
ajfa-1443	66	1	when	when	SCONJ
ajfa-1443	66	2	the	the	DET
ajfa-1443	66	3	top-5	top-5	PUNCT
ajfa-1443	66	4	journals	journal	NOUN
ajfa-1443	66	5	were	be	AUX
ajfa-1443	66	6	used	use	VERB
ajfa-1443	66	7	to	to	PART
ajfa-1443	66	8	rank	rank	VERB
ajfa-1443	66	9	the	the	DET
ajfa-1443	66	10	productivity	productivity	NOUN
ajfa-1443	66	11	of	of	ADP
ajfa-1443	66	12	the	the	DET
ajfa-1443	66	13	accounting	accounting	NOUN
ajfa-1443	66	14	authors	author	NOUN
ajfa-1443	66	15	,	,	PUNCT
ajfa-1443	66	16	the	the	DET
ajfa-1443	66	17	top	top	ADJ
ajfa-1443	66	18	five	five	NUM
ajfa-1443	66	19	authors	author	NOUN
ajfa-1443	66	20	are	be	AUX
ajfa-1443	66	21	hun	hun	PROPN
ajfa-1443	66	22	-	-	PUNCT
ajfa-1443	66	23	tong	tong	PROPN
ajfa-1443	66	24	tan	tan	PROPN
ajfa-1443	66	25	,	,	PUNCT
ajfa-1443	66	26	wai	wai	PROPN
ajfa-1443	66	27	fong	fong	PROPN
ajfa-1443	66	28	chua	chua	PROPN
ajfa-1443	66	29	,	,	PUNCT
ajfa-1443	66	30	suil	suil	PROPN
ajfa-1443	66	31	pae	pae	PROPN
ajfa-1443	66	32	,	,	PUNCT
ajfa-1443	66	33	greg	greg	PROPN
ajfa-1443	66	34	b.	b.	PROPN
ajfa-1443	66	35	clinch	clinch	PROPN
ajfa-1443	66	36	and	and	CCONJ
ajfa-1443	66	37	margaret	margaret	PROPN
ajfa-1443	66	38	a.	a.	PROPN
ajfa-1443	66	39	abernethy	abernethy	PROPN
ajfa-1443	66	40	.	.	PUNCT
ajfa-1443	67	1	the	the	DET
ajfa-1443	67	2	latest	late	ADJ
ajfa-1443	67	3	study	study	NOUN
ajfa-1443	67	4	in	in	ADP
ajfa-1443	67	5	the	the	DET
ajfa-1443	67	6	asia	asia	PROPN
ajfa-1443	67	7	pacific	pacific	PROPN
ajfa-1443	67	8	region	region	PROPN
ajfa-1443	67	9	was	be	AUX
ajfa-1443	67	10	conducted	conduct	VERB
ajfa-1443	67	11	by	by	ADP
ajfa-1443	67	12	chan	chan	PROPN
ajfa-1443	67	13	et	et	PROPN
ajfa-1443	67	14	al	al	PROPN
ajfa-1443	67	15	.	.	PROPN
ajfa-1443	68	1	(	(	PUNCT
ajfa-1443	68	2	2011	2011	NUM
ajfa-1443	68	3	)	)	PUNCT
ajfa-1443	68	4	.	.	PUNCT
ajfa-1443	69	1	this	this	DET
ajfa-1443	69	2	study	study	NOUN
ajfa-1443	69	3	examined	examine	VERB
ajfa-1443	69	4	the	the	DET
ajfa-1443	69	5	research	research	NOUN
ajfa-1443	69	6	productivity	productivity	NOUN
ajfa-1443	69	7	of	of	ADP
ajfa-1443	69	8	the	the	DET
ajfa-1443	69	9	institutions	institution	NOUN
ajfa-1443	69	10	of	of	ADP
ajfa-1443	69	11	higher	high	ADJ
ajfa-1443	69	12	education	education	NOUN
ajfa-1443	69	13	in	in	ADP
ajfa-1443	69	14	australia	australia	PROPN
ajfa-1443	69	15	and	and	CCONJ
ajfa-1443	69	16	new	new	PROPN
ajfa-1443	69	17	zealand	zealand	PROPN
ajfa-1443	69	18	for	for	ADP
ajfa-1443	69	19	the	the	DET
ajfa-1443	69	20	period	period	NOUN
ajfa-1443	69	21	1991	1991	NUM
ajfa-1443	69	22	-	-	SYM
ajfa-1443	69	23	2010	2010	NUM
ajfa-1443	69	24	using	use	VERB
ajfa-1443	69	25	48	48	NUM
ajfa-1443	69	26	high	high	ADJ
ajfa-1443	69	27	-	-	PUNCT
ajfa-1443	69	28	quality	quality	NOUN
ajfa-1443	69	29	accounting	accounting	NOUN
ajfa-1443	69	30	and	and	CCONJ
ajfa-1443	69	31	finance	finance	NOUN
ajfa-1443	69	32	journals	journal	NOUN
ajfa-1443	69	33	.	.	PUNCT
ajfa-1443	70	1	the	the	DET
ajfa-1443	70	2	study	study	NOUN
ajfa-1443	70	3	found	find	VERB
ajfa-1443	70	4	an	an	DET
ajfa-1443	70	5	upward	upward	ADJ
ajfa-1443	70	6	trend	trend	NOUN
ajfa-1443	70	7	in	in	ADP
ajfa-1443	70	8	research	research	NOUN
ajfa-1443	70	9	output	output	NOUN
ajfa-1443	70	10	for	for	ADP
ajfa-1443	70	11	both	both	CCONJ
ajfa-1443	70	12	australian	australian	ADJ
ajfa-1443	70	13	and	and	CCONJ
ajfa-1443	70	14	new	new	PROPN
ajfa-1443	70	15	zealand	zealand	PROPN
ajfa-1443	70	16	accounting	accounting	PROPN
ajfa-1443	70	17	and	and	CCONJ
ajfa-1443	70	18	finance	finance	NOUN
ajfa-1443	70	19	departments	department	NOUN
ajfa-1443	70	20	.	.	PUNCT
ajfa-1443	71	1	the	the	DET
ajfa-1443	71	2	top	top	ADJ
ajfa-1443	71	3	five	five	NUM
ajfa-1443	71	4	universities	university	NOUN
ajfa-1443	71	5	were	be	AUX
ajfa-1443	71	6	found	find	VERB
ajfa-1443	71	7	to	to	PART
ajfa-1443	71	8	be	be	AUX
ajfa-1443	71	9	university	university	NOUN
ajfa-1443	71	10	of	of	ADP
ajfa-1443	71	11	new	new	ADJ
ajfa-1443	71	12	south	south	PROPN
ajfa-1443	71	13	wales	wales	PROPN
ajfa-1443	71	14	,	,	PUNCT
ajfa-1443	71	15	university	university	NOUN
ajfa-1443	71	16	sydney	sydney	PROPN
ajfa-1443	71	17	,	,	PUNCT
ajfa-1443	71	18	monash	monash	PROPN
ajfa-1443	71	19	university	university	PROPN
ajfa-1443	71	20	,	,	PUNCT
ajfa-1443	71	21	university	university	NOUN
ajfa-1443	71	22	of	of	ADP
ajfa-1443	71	23	melbourne	melbourne	PROPN
ajfa-1443	71	24	and	and	CCONJ
ajfa-1443	71	25	university	university	PROPN
ajfa-1443	71	26	of	of	ADP
ajfa-1443	71	27	queensland	queensland	PROPN
ajfa-1443	71	28	.	.	PUNCT
ajfa-1443	72	1	massey	massey	PROPN
ajfa-1443	72	2	university	university	PROPN
ajfa-1443	72	3	,	,	PUNCT
ajfa-1443	72	4	the	the	DET
ajfa-1443	72	5	highest	high	ADJ
ajfa-1443	72	6	ranked	rank	VERB
ajfa-1443	72	7	university	university	NOUN
ajfa-1443	72	8	in	in	ADP
ajfa-1443	72	9	new	new	PROPN
ajfa-1443	72	10	zealand	zealand	PROPN
ajfa-1443	72	11	,	,	PUNCT
ajfa-1443	72	12	was	be	AUX
ajfa-1443	72	13	found	find	VERB
ajfa-1443	72	14	to	to	PART
ajfa-1443	72	15	rank	rank	VERB
ajfa-1443	72	16	number	number	NOUN
ajfa-1443	72	17	8	8	NUM
ajfa-1443	72	18	in	in	ADP
ajfa-1443	72	19	the	the	DET
ajfa-1443	72	20	study	study	NOUN
ajfa-1443	72	21	.	.	PUNCT
ajfa-1443	73	1	the	the	DET
ajfa-1443	73	2	study	study	NOUN
ajfa-1443	73	3	also	also	ADV
ajfa-1443	73	4	found	find	VERB
ajfa-1443	73	5	that	that	SCONJ
ajfa-1443	73	6	if	if	SCONJ
ajfa-1443	73	7	a	a	DET
ajfa-1443	73	8	faculty	faculty	NOUN
ajfa-1443	73	9	member	member	NOUN
ajfa-1443	73	10	manages	manage	VERB
ajfa-1443	73	11	to	to	PART
ajfa-1443	73	12	publish	publish	VERB
ajfa-1443	73	13	five	five	NUM
ajfa-1443	73	14	papers	paper	NOUN
ajfa-1443	73	15	in	in	ADP
ajfa-1443	73	16	the	the	DET
ajfa-1443	73	17	48	48	NUM
ajfa-1443	73	18	journals	journal	NOUN
ajfa-1443	73	19	,	,	PUNCT
ajfa-1443	73	20	such	such	DET
ajfa-1443	73	21	a	a	DET
ajfa-1443	73	22	person	person	NOUN
ajfa-1443	73	23	would	would	AUX
ajfa-1443	73	24	be	be	AUX
ajfa-1443	73	25	the	the	DET
ajfa-1443	73	26	top	top	ADJ
ajfa-1443	73	27	15	15	NUM
ajfa-1443	73	28	percent	percent	NOUN
ajfa-1443	73	29	among	among	ADP
ajfa-1443	73	30	the	the	DET
ajfa-1443	73	31	1,245	1,245	NUM
ajfa-1443	73	32	australian	australian	ADJ
ajfa-1443	73	33	and	and	CCONJ
ajfa-1443	73	34	new	new	PROPN
ajfa-1443	73	35	zealand	zealand	PROPN
ajfa-1443	73	36	academic	academic	ADJ
ajfa-1443	73	37	staff	staff	NOUN
ajfa-1443	73	38	members	member	NOUN
ajfa-1443	73	39	.	.	PUNCT
ajfa-1443	74	1	finally	finally	ADV
ajfa-1443	74	2	,	,	PUNCT
ajfa-1443	74	3	this	this	DET
ajfa-1443	74	4	study	study	NOUN
ajfa-1443	74	5	shows	show	VERB
ajfa-1443	74	6	that	that	SCONJ
ajfa-1443	74	7	highly	highly	ADV
ajfa-1443	74	8	research	research	NOUN
ajfa-1443	74	9	productive	productive	ADJ
ajfa-1443	74	10	academics	academic	NOUN
ajfa-1443	74	11	are	be	AUX
ajfa-1443	74	12	able	able	ADJ
ajfa-1443	74	13	to	to	PART
ajfa-1443	74	14	move	move	VERB
ajfa-1443	74	15	to	to	ADP
ajfa-1443	74	16	different	different	ADJ
ajfa-1443	74	17	jobs	job	NOUN
ajfa-1443	74	18	.	.	PUNCT
ajfa-1443	75	1	this	this	PRON
ajfa-1443	75	2	in	in	ADP
ajfa-1443	75	3	turn	turn	NOUN
ajfa-1443	75	4	indicates	indicate	VERB
ajfa-1443	75	5	that	that	SCONJ
ajfa-1443	75	6	research	research	NOUN
ajfa-1443	75	7	productivity	productivity	NOUN
ajfa-1443	75	8	gives	give	VERB
ajfa-1443	75	9	rise	rise	NOUN
ajfa-1443	75	10	to	to	ADP
ajfa-1443	75	11	job	job	NOUN
ajfa-1443	75	12	mobility	mobility	NOUN
ajfa-1443	75	13	.	.	PUNCT
ajfa-1443	76	1	3	3	X
ajfa-1443	76	2	.	.	X
ajfa-1443	76	3	productivity	productivity	NOUN
ajfa-1443	76	4	measures	measure	NOUN
ajfa-1443	76	5	and	and	CCONJ
ajfa-1443	76	6	data	datum	NOUN
ajfa-1443	76	7	selection	selection	NOUN
ajfa-1443	76	8	criteria	criterion	NOUN
ajfa-1443	76	9	the	the	DET
ajfa-1443	76	10	present	present	ADJ
ajfa-1443	76	11	study	study	NOUN
ajfa-1443	76	12	adopts	adopt	VERB
ajfa-1443	76	13	the	the	DET
ajfa-1443	76	14	data	datum	NOUN
ajfa-1443	76	15	selection	selection	NOUN
ajfa-1443	76	16	criteria	criterion	NOUN
ajfa-1443	76	17	based	base	VERB
ajfa-1443	76	18	on	on	ADP
ajfa-1443	76	19	chan	chan	PROPN
ajfa-1443	76	20	et	et	PROPN
ajfa-1443	76	21	al	al	PROPN
ajfa-1443	76	22	.	.	PROPN
ajfa-1443	77	1	(	(	PUNCT
ajfa-1443	77	2	2005	2005	NUM
ajfa-1443	77	3	)	)	PUNCT
ajfa-1443	77	4	.	.	PUNCT
ajfa-1443	78	1	eighteen	eighteen	NUM
ajfa-1443	78	2	top	top	ADJ
ajfa-1443	78	3	ranked	rank	VERB
ajfa-1443	78	4	accounting	accounting	NOUN
ajfa-1443	78	5	journals	journal	NOUN
ajfa-1443	78	6	were	be	AUX
ajfa-1443	78	7	used	use	VERB
ajfa-1443	78	8	in	in	ADP
ajfa-1443	78	9	the	the	DET
ajfa-1443	78	10	present	present	ADJ
ajfa-1443	78	11	study	study	NOUN
ajfa-1443	78	12	.	.	PUNCT
ajfa-1443	79	1	chan	chan	PROPN
ajfa-1443	79	2	et	et	PROPN
ajfa-1443	79	3	al	al	PROPN
ajfa-1443	79	4	.	.	PROPN
ajfa-1443	80	1	(	(	PUNCT
ajfa-1443	80	2	2005	2005	NUM
ajfa-1443	80	3	)	)	PUNCT
ajfa-1443	80	4	provided	provide	VERB
ajfa-1443	80	5	the	the	DET
ajfa-1443	80	6	asian	asian	ADJ
ajfa-1443	80	7	journal	journal	NOUN
ajfa-1443	80	8	of	of	ADP
ajfa-1443	80	9	finance	finance	PROPN
ajfa-1443	80	10	&	&	CCONJ
ajfa-1443	80	11	accounting	accounting	PROPN
ajfa-1443	80	12	issn	issn	PROPN
ajfa-1443	80	13	1946	1946	NUM
ajfa-1443	80	14	-	-	PUNCT
ajfa-1443	80	15	052x	052x	NOUN
ajfa-1443	80	16	2012	2012	NUM
ajfa-1443	80	17	,	,	PUNCT
ajfa-1443	80	18	vol	vol	NOUN
ajfa-1443	80	19	.	.	PROPN
ajfa-1443	80	20	4	4	NUM
ajfa-1443	80	21	,	,	PUNCT
ajfa-1443	80	22	no	no	INTJ
ajfa-1443	80	23	.	.	NOUN
ajfa-1443	80	24	1	1	NUM
ajfa-1443	80	25	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1443	80	26	137	137	NUM
ajfa-1443	80	27	following	follow	VERB
ajfa-1443	80	28	justifications	justification	NOUN
ajfa-1443	80	29	of	of	ADP
ajfa-1443	80	30	adopting	adopt	VERB
ajfa-1443	80	31	these	these	DET
ajfa-1443	80	32	journals	journal	NOUN
ajfa-1443	80	33	.	.	PUNCT
ajfa-1443	81	1	firstly	firstly	ADV
ajfa-1443	81	2	,	,	PUNCT
ajfa-1443	81	3	these	these	DET
ajfa-1443	81	4	journals	journal	NOUN
ajfa-1443	81	5	are	be	AUX
ajfa-1443	81	6	ranked	rank	VERB
ajfa-1443	81	7	as	as	ADP
ajfa-1443	81	8	the	the	DET
ajfa-1443	81	9	most	most	ADV
ajfa-1443	81	10	prestigious	prestigious	ADJ
ajfa-1443	81	11	and	and	CCONJ
ajfa-1443	81	12	influential	influential	ADJ
ajfa-1443	81	13	in	in	ADP
ajfa-1443	81	14	the	the	DET
ajfa-1443	81	15	accounting	accounting	NOUN
ajfa-1443	81	16	field	field	NOUN
ajfa-1443	81	17	.	.	PUNCT
ajfa-1443	82	1	besides	besides	SCONJ
ajfa-1443	82	2	,	,	PUNCT
ajfa-1443	82	3	these	these	DET
ajfa-1443	82	4	journals	journal	NOUN
ajfa-1443	82	5	also	also	ADV
ajfa-1443	82	6	obtained	obtain	VERB
ajfa-1443	82	7	good	good	ADJ
ajfa-1443	82	8	quality	quality	NOUN
ajfa-1443	82	9	ratings	rating	NOUN
ajfa-1443	82	10	and	and	CCONJ
ajfa-1443	82	11	have	have	AUX
ajfa-1443	82	12	existed	exist	VERB
ajfa-1443	82	13	for	for	ADP
ajfa-1443	82	14	a	a	DET
ajfa-1443	82	15	long	long	ADJ
ajfa-1443	82	16	period	period	NOUN
ajfa-1443	82	17	of	of	ADP
ajfa-1443	82	18	time	time	NOUN
ajfa-1443	82	19	(	(	PUNCT
ajfa-1443	82	20	e.g.	e.g.	ADV
ajfa-1443	82	21	,	,	PUNCT
ajfa-1443	82	22	the	the	DET
ajfa-1443	82	23	accounting	accounting	NOUN
ajfa-1443	82	24	review	review	NOUN
ajfa-1443	82	25	was	be	AUX
ajfa-1443	82	26	established	establish	VERB
ajfa-1443	82	27	in	in	ADP
ajfa-1443	82	28	1926	1926	NUM
ajfa-1443	82	29	)	)	PUNCT
ajfa-1443	82	30	.	.	PUNCT
ajfa-1443	83	1	the	the	DET
ajfa-1443	83	2	chosen	choose	VERB
ajfa-1443	83	3	journals	journal	NOUN
ajfa-1443	83	4	cover	cover	VERB
ajfa-1443	83	5	both	both	DET
ajfa-1443	83	6	general	general	ADJ
ajfa-1443	83	7	scope	scope	NOUN
ajfa-1443	83	8	(	(	PUNCT
ajfa-1443	83	9	e.g.	e.g.	ADV
ajfa-1443	83	10	,	,	PUNCT
ajfa-1443	83	11	the	the	DET
ajfa-1443	83	12	accounting	accounting	NOUN
ajfa-1443	83	13	review	review	NOUN
ajfa-1443	83	14	)	)	PUNCT
ajfa-1443	83	15	and	and	CCONJ
ajfa-1443	83	16	specialized	specialized	ADJ
ajfa-1443	83	17	accounting	accounting	NOUN
ajfa-1443	83	18	topics	topic	NOUN
ajfa-1443	83	19	(	(	PUNCT
ajfa-1443	83	20	e.g.	e.g.	ADV
ajfa-1443	83	21	,	,	PUNCT
ajfa-1443	83	22	national	national	ADJ
ajfa-1443	83	23	tax	tax	NOUN
ajfa-1443	83	24	journal	journal	NOUN
ajfa-1443	83	25	)	)	PUNCT
ajfa-1443	83	26	.	.	PUNCT
ajfa-1443	84	1	in	in	ADP
ajfa-1443	84	2	line	line	NOUN
ajfa-1443	84	3	with	with	ADP
ajfa-1443	84	4	chan	chan	PROPN
ajfa-1443	84	5	et	et	PROPN
ajfa-1443	84	6	al	al	PROPN
ajfa-1443	84	7	(	(	PUNCT
ajfa-1443	84	8	2005	2005	NUM
ajfa-1443	84	9	)	)	PUNCT
ajfa-1443	84	10	,	,	PUNCT
ajfa-1443	84	11	of	of	ADP
ajfa-1443	84	12	the	the	DET
ajfa-1443	84	13	18	18	NUM
ajfa-1443	84	14	journals	journal	NOUN
ajfa-1443	84	15	,	,	PUNCT
ajfa-1443	84	16	a	a	DET
ajfa-1443	84	17	subset	subset	NOUN
ajfa-1443	84	18	of	of	ADP
ajfa-1443	84	19	top	top	ADJ
ajfa-1443	84	20	five	five	NUM
ajfa-1443	84	21	journals	journal	NOUN
ajfa-1443	84	22	was	be	AUX
ajfa-1443	84	23	also	also	ADV
ajfa-1443	84	24	selected	select	VERB
ajfa-1443	84	25	for	for	ADP
ajfa-1443	84	26	separate	separate	ADJ
ajfa-1443	84	27	analyses	analysis	NOUN
ajfa-1443	84	28	.	.	PUNCT
ajfa-1443	85	1	these	these	DET
ajfa-1443	85	2	top	top	ADJ
ajfa-1443	85	3	five	five	NUM
ajfa-1443	85	4	journals	journal	NOUN
ajfa-1443	85	5	are	be	AUX
ajfa-1443	85	6	also	also	ADV
ajfa-1443	85	7	ranked	rank	VERB
ajfa-1443	85	8	as	as	ADP
ajfa-1443	85	9	the	the	DET
ajfa-1443	85	10	top	top	ADJ
ajfa-1443	85	11	accounting	accounting	NOUN
ajfa-1443	85	12	journals	journal	NOUN
ajfa-1443	85	13	by	by	ADP
ajfa-1443	85	14	hasselback	hasselback	PROPN
ajfa-1443	85	15	et	et	PROPN
ajfa-1443	85	16	al	al	PROPN
ajfa-1443	85	17	.	.	PROPN
ajfa-1443	86	1	(	(	PUNCT
ajfa-1443	86	2	2003	2003	NUM
ajfa-1443	86	3	)	)	PUNCT
ajfa-1443	86	4	,	,	PUNCT
ajfa-1443	86	5	and	and	CCONJ
ajfa-1443	86	6	brinn	brinn	PROPN
ajfa-1443	86	7	,	,	PUNCT
ajfa-1443	86	8	jones	jones	PROPN
ajfa-1443	86	9	and	and	CCONJ
ajfa-1443	86	10	pendleburg	pendleburg	PROPN
ajfa-1443	86	11	(	(	PUNCT
ajfa-1443	86	12	1996	1996	NUM
ajfa-1443	86	13	)	)	PUNCT
ajfa-1443	86	14	.	.	PUNCT
ajfa-1443	87	1	the	the	DET
ajfa-1443	87	2	list	list	NOUN
ajfa-1443	87	3	of	of	ADP
ajfa-1443	87	4	the	the	DET
ajfa-1443	87	5	top	top	ADJ
ajfa-1443	87	6	18	18	NUM
ajfa-1443	87	7	accounting	accounting	NOUN
ajfa-1443	87	8	journals	journal	NOUN
ajfa-1443	87	9	is	be	AUX
ajfa-1443	87	10	presented	present	VERB
ajfa-1443	87	11	in	in	ADP
ajfa-1443	87	12	table	table	NOUN
ajfa-1443	87	13	1	1	NUM
ajfa-1443	87	14	.	.	PUNCT
ajfa-1443	88	1	the	the	DET
ajfa-1443	88	2	impact	impact	NOUN
ajfa-1443	88	3	factors	factor	NOUN
ajfa-1443	88	4	of	of	ADP
ajfa-1443	88	5	these	these	DET
ajfa-1443	88	6	journals	journal	NOUN
ajfa-1443	88	7	in	in	ADP
ajfa-1443	88	8	ssci	ssci	NOUN
ajfa-1443	88	9	and	and	CCONJ
ajfa-1443	88	10	scopus	scopus	NOUN
ajfa-1443	88	11	as	as	ADV
ajfa-1443	88	12	well	well	ADV
ajfa-1443	88	13	their	their	PRON
ajfa-1443	88	14	ranking	ranking	NOUN
ajfa-1443	88	15	in	in	ADP
ajfa-1443	88	16	abdc	abdc	NOUN
ajfa-1443	88	17	and	and	CCONJ
ajfa-1443	88	18	era	era	NOUN
ajfa-1443	88	19	are	be	AUX
ajfa-1443	88	20	provided	provide	VERB
ajfa-1443	88	21	.	.	PUNCT
ajfa-1443	89	1	table	table	NOUN
ajfa-1443	89	2	1	1	NUM
ajfa-1443	89	3	.	.	X
ajfa-1443	89	4	list	list	NOUN
ajfa-1443	89	5	of	of	ADP
ajfa-1443	89	6	the	the	DET
ajfa-1443	89	7	top	top	ADJ
ajfa-1443	89	8	accounting	accounting	NOUN
ajfa-1443	89	9	journals	journal	NOUN
ajfa-1443	89	10	no	no	PROPN
ajfa-1443	89	11	.	.	PUNCT
ajfa-1443	90	1	journal	journal	PROPN
ajfa-1443	90	2	title	title	PROPN
ajfa-1443	90	3	ssci	ssci	PROPN
ajfa-1443	90	4	jif	jif	PROPN
ajfa-1443	90	5	scopus	scopus	PROPN
ajfa-1443	90	6	snip	snip	PROPN
ajfa-1443	90	7	abdc	abdc	PROPN
ajfa-1443	90	8	ranking	rank	VERB
ajfa-1443	90	9	era	era	NOUN
ajfa-1443	90	10	ranking	rank	VERB
ajfa-1443	90	11	1	1	NUM
ajfa-1443	90	12	.	.	PUNCT
ajfa-1443	90	13	abacus	abacus	PROPN
ajfa-1443	90	14	0.833	0.833	NUM
ajfa-1443	90	15	1.084	1.084	NUM
ajfa-1443	90	16	a	a	DET
ajfa-1443	90	17	a	a	DET
ajfa-1443	90	18	2	2	NUM
ajfa-1443	90	19	.	.	PUNCT
ajfa-1443	90	20	accounting	accounting	NOUN
ajfa-1443	90	21	and	and	CCONJ
ajfa-1443	90	22	business	business	NOUN
ajfa-1443	90	23	research	research	NOUN
ajfa-1443	90	24	0.638	0.638	NUM
ajfa-1443	90	25	1.253	1.253	NUM
ajfa-1443	90	26	a	a	DET
ajfa-1443	90	27	a	a	DET
ajfa-1443	90	28	3	3	NUM
ajfa-1443	90	29	.	.	PUNCT
ajfa-1443	91	1	the	the	DET
ajfa-1443	91	2	accounting	accounting	NOUN
ajfa-1443	91	3	review	review	NOUN
ajfa-1443	91	4	*	*	PUNCT
ajfa-1443	91	5	2.488	2.488	NUM
ajfa-1443	91	6	3.599	3.599	NUM
ajfa-1443	91	7	a	a	PRON
ajfa-1443	91	8	*	*	PUNCT
ajfa-1443	91	9	a	a	NOUN
ajfa-1443	91	10	*	*	ADJ
ajfa-1443	91	11	4	4	NUM
ajfa-1443	91	12	.	.	X
ajfa-1443	91	13	accounting	accounting	NOUN
ajfa-1443	91	14	,	,	PUNCT
ajfa-1443	91	15	organizations	organization	NOUN
ajfa-1443	91	16	and	and	CCONJ
ajfa-1443	91	17	society	society	NOUN
ajfa-1443	91	18	*	*	PUNCT
ajfa-1443	91	19	2.337	2.337	NUM
ajfa-1443	91	20	3.629	3.629	NUM
ajfa-1443	91	21	a	a	DET
ajfa-1443	91	22	*	*	PUNCT
ajfa-1443	91	23	a	a	NOUN
ajfa-1443	91	24	*	*	ADJ
ajfa-1443	91	25	5	5	NUM
ajfa-1443	91	26	.	.	PUNCT
ajfa-1443	92	1	auditing	audit	VERB
ajfa-1443	92	2	:	:	PUNCT
ajfa-1443	92	3	a	a	DET
ajfa-1443	92	4	journal	journal	NOUN
ajfa-1443	92	5	of	of	ADP
ajfa-1443	92	6	practice	practice	NOUN
ajfa-1443	92	7	and	and	CCONJ
ajfa-1443	92	8	theory	theory	NOUN
ajfa-1443	92	9	1.021	1.021	NUM
ajfa-1443	92	10	1.770	1.770	NUM
ajfa-1443	92	11	a	a	DET
ajfa-1443	92	12	a	a	DET
ajfa-1443	92	13	6	6	NUM
ajfa-1443	92	14	.	.	PUNCT
ajfa-1443	92	15	behavioral	behavioral	ADJ
ajfa-1443	92	16	research	research	NOUN
ajfa-1443	92	17	in	in	ADP
ajfa-1443	92	18	accounting	account	VERB
ajfa-1443	92	19	not	not	PART
ajfa-1443	92	20	listed	list	VERB
ajfa-1443	92	21	not	not	PART
ajfa-1443	92	22	listed	list	VERB
ajfa-1443	92	23	a	a	DET
ajfa-1443	92	24	a	a	DET
ajfa-1443	92	25	7	7	NUM
ajfa-1443	92	26	.	.	PUNCT
ajfa-1443	92	27	contemporary	contemporary	ADJ
ajfa-1443	92	28	accounting	accounting	NOUN
ajfa-1443	92	29	research	research	NOUN
ajfa-1443	92	30	*	*	PUNCT
ajfa-1443	92	31	1.735	1.735	NUM
ajfa-1443	92	32	2.008	2.008	NUM
ajfa-1443	92	33	a	a	DET
ajfa-1443	92	34	*	*	PUNCT
ajfa-1443	92	35	a	a	NOUN
ajfa-1443	92	36	*	*	ADJ
ajfa-1443	92	37	8	8	NUM
ajfa-1443	92	38	.	.	PUNCT
ajfa-1443	92	39	journal	journal	NOUN
ajfa-1443	92	40	of	of	ADP
ajfa-1443	92	41	accounting	accounting	NOUN
ajfa-1443	92	42	and	and	CCONJ
ajfa-1443	92	43	economics	economic	NOUN
ajfa-1443	92	44	*	*	PUNCT
ajfa-1443	92	45	2.817	2.817	NUM
ajfa-1443	92	46	4.734	4.734	NUM
ajfa-1443	92	47	a	a	DET
ajfa-1443	92	48	*	*	X
ajfa-1443	92	49	a	a	NOUN
ajfa-1443	92	50	*	*	ADJ
ajfa-1443	92	51	9	9	NUM
ajfa-1443	92	52	.	.	PUNCT
ajfa-1443	92	53	journal	journal	NOUN
ajfa-1443	92	54	of	of	ADP
ajfa-1443	92	55	accounting	accounting	NOUN
ajfa-1443	92	56	and	and	CCONJ
ajfa-1443	92	57	public	public	ADJ
ajfa-1443	92	58	policy	policy	NOUN
ajfa-1443	92	59	0.754	0.754	NUM
ajfa-1443	92	60	1.406	1.406	NUM
ajfa-1443	92	61	a	a	DET
ajfa-1443	92	62	a	a	DET
ajfa-1443	92	63	10	10	NUM
ajfa-1443	92	64	.	.	PUNCT
ajfa-1443	93	1	journal	journal	NOUN
ajfa-1443	93	2	of	of	ADP
ajfa-1443	93	3	accounting	accounting	NOUN
ajfa-1443	93	4	literature	literature	NOUN
ajfa-1443	93	5	not	not	PART
ajfa-1443	93	6	listed	list	VERB
ajfa-1443	93	7	not	not	PART
ajfa-1443	93	8	listed	list	VERB
ajfa-1443	93	9	a	a	DET
ajfa-1443	93	10	a	a	DET
ajfa-1443	93	11	11	11	NUM
ajfa-1443	93	12	.	.	PUNCT
ajfa-1443	94	1	journal	journal	NOUN
ajfa-1443	94	2	of	of	ADP
ajfa-1443	94	3	accounting	accounting	NOUN
ajfa-1443	94	4	research	research	NOUN
ajfa-1443	94	5	*	*	PUNCT
ajfa-1443	95	1	3.346	3.346	NUM
ajfa-1443	95	2	3.995	3.995	NUM
ajfa-1443	95	3	a	a	DET
ajfa-1443	95	4	*	*	PUNCT
ajfa-1443	95	5	a	a	PROPN
ajfa-1443	95	6	*	*	PROPN
ajfa-1443	95	7	12	12	NUM
ajfa-1443	95	8	.	.	PUNCT
ajfa-1443	96	1	journal	journal	NOUN
ajfa-1443	96	2	of	of	ADP
ajfa-1443	96	3	accounting	accounting	NOUN
ajfa-1443	96	4	,	,	PUNCT
ajfa-1443	96	5	auditing	auditing	NOUN
ajfa-1443	96	6	,	,	PUNCT
ajfa-1443	96	7	and	and	CCONJ
ajfa-1443	96	8	finance	finance	NOUN
ajfa-1443	96	9	not	not	PART
ajfa-1443	96	10	listed	list	VERB
ajfa-1443	96	11	0.607	0.607	PRON
ajfa-1443	96	12	a	a	DET
ajfa-1443	96	13	a	a	DET
ajfa-1443	96	14	13	13	NUM
ajfa-1443	96	15	.	.	PUNCT
ajfa-1443	96	16	journal	journal	PROPN
ajfa-1443	96	17	of	of	ADP
ajfa-1443	96	18	management	management	NOUN
ajfa-1443	96	19	accounting	accounting	NOUN
ajfa-1443	96	20	research	research	NOUN
ajfa-1443	96	21	not	not	PART
ajfa-1443	96	22	listed	list	VERB
ajfa-1443	96	23	not	not	PART
ajfa-1443	96	24	listed	list	VERB
ajfa-1443	96	25	a	a	DET
ajfa-1443	96	26	a	a	NOUN
ajfa-1443	96	27	*	*	PROPN
ajfa-1443	96	28	14	14	NUM
ajfa-1443	96	29	.	.	PUNCT
ajfa-1443	97	1	journal	journal	NOUN
ajfa-1443	97	2	of	of	ADP
ajfa-1443	97	3	the	the	DET
ajfa-1443	97	4	american	american	PROPN
ajfa-1443	97	5	taxation	taxation	PROPN
ajfa-1443	97	6	association	association	PROPN
ajfa-1443	97	7	not	not	PART
ajfa-1443	97	8	listed	list	VERB
ajfa-1443	97	9	not	not	PART
ajfa-1443	97	10	listed	list	VERB
ajfa-1443	97	11	a	a	DET
ajfa-1443	97	12	b	b	NUM
ajfa-1443	97	13	15	15	NUM
ajfa-1443	97	14	.	.	PUNCT
ajfa-1443	97	15	journal	journal	PROPN
ajfa-1443	97	16	of	of	ADP
ajfa-1443	97	17	business	business	NOUN
ajfa-1443	97	18	finance	finance	NOUN
ajfa-1443	97	19	and	and	CCONJ
ajfa-1443	97	20	accounting	account	VERB
ajfa-1443	97	21	0.549	0.549	NUM
ajfa-1443	97	22	1.107	1.107	NUM
ajfa-1443	97	23	a	a	DET
ajfa-1443	97	24	a	a	DET
ajfa-1443	97	25	16	16	NUM
ajfa-1443	97	26	.	.	PUNCT
ajfa-1443	98	1	national	national	PROPN
ajfa-1443	98	2	tax	tax	PROPN
ajfa-1443	98	3	journal	journal	PROPN
ajfa-1443	98	4	0.688	0.688	NUM
ajfa-1443	98	5	0.852	0.852	NUM
ajfa-1443	98	6	a	a	DET
ajfa-1443	98	7	a	a	PROPN
ajfa-1443	98	8	*	*	NUM
ajfa-1443	98	9	17	17	NUM
ajfa-1443	98	10	.	.	PUNCT
ajfa-1443	99	1	review	review	NOUN
ajfa-1443	99	2	of	of	ADP
ajfa-1443	99	3	accounting	accounting	NOUN
ajfa-1443	99	4	studies	study	NOUN
ajfa-1443	99	5	1.972	1.972	NUM
ajfa-1443	99	6	1.956	1.956	NUM
ajfa-1443	99	7	a	a	PRON
ajfa-1443	99	8	*	*	PUNCT
ajfa-1443	99	9	a	a	DET
ajfa-1443	99	10	18	18	NUM
ajfa-1443	99	11	.	.	PUNCT
ajfa-1443	100	1	review	review	NOUN
ajfa-1443	100	2	of	of	ADP
ajfa-1443	100	3	quantitative	quantitative	ADJ
ajfa-1443	100	4	finance	finance	NOUN
ajfa-1443	100	5	and	and	CCONJ
ajfa-1443	100	6	accounting	account	VERB
ajfa-1443	100	7	not	not	PART
ajfa-1443	100	8	listed	list	VERB
ajfa-1443	100	9	0.702	0.702	NUM
ajfa-1443	100	10	b	b	NOUN
ajfa-1443	100	11	b	b	PROPN
ajfa-1443	100	12	notes	note	NOUN
ajfa-1443	100	13	.	.	PUNCT
ajfa-1443	101	1	journals	journal	NOUN
ajfa-1443	101	2	are	be	AUX
ajfa-1443	101	3	sorted	sort	VERB
ajfa-1443	101	4	according	accord	VERB
ajfa-1443	101	5	to	to	ADP
ajfa-1443	101	6	alphabetical	alphabetical	ADJ
ajfa-1443	101	7	order	order	NOUN
ajfa-1443	101	8	;	;	PUNCT
ajfa-1443	101	9	*	*	PUNCT
ajfa-1443	101	10	denotes	denote	VERB
ajfa-1443	101	11	the	the	DET
ajfa-1443	101	12	top	top	ADJ
ajfa-1443	101	13	5	5	NUM
ajfa-1443	101	14	journals	journal	NOUN
ajfa-1443	101	15	by	by	ADP
ajfa-1443	101	16	chan	chan	PROPN
ajfa-1443	101	17	et	et	PROPN
ajfa-1443	101	18	al	al	PROPN
ajfa-1443	101	19	.	.	PROPN
ajfa-1443	102	1	(	(	PUNCT
ajfa-1443	102	2	2005	2005	NUM
ajfa-1443	102	3	)	)	PUNCT
ajfa-1443	102	4	and	and	CCONJ
ajfa-1443	102	5	the	the	DET
ajfa-1443	102	6	leading	lead	VERB
ajfa-1443	102	7	5	5	NUM
ajfa-1443	102	8	journals	journal	NOUN
ajfa-1443	102	9	by	by	ADP
ajfa-1443	102	10	heck	heck	NOUN
ajfa-1443	102	11	(	(	PUNCT
ajfa-1443	102	12	2009	2009	NUM
ajfa-1443	102	13	)	)	PUNCT
ajfa-1443	102	14	;	;	PUNCT
ajfa-1443	102	15	jif	jif	PROPN
ajfa-1443	102	16	–	–	PUNCT
ajfa-1443	102	17	journal	journal	NOUN
ajfa-1443	102	18	impact	impact	NOUN
ajfa-1443	102	19	factor	factor	NOUN
ajfa-1443	102	20	;	;	PUNCT
ajfa-1443	102	21	snip	snip	NOUN
ajfa-1443	102	22	–	–	PUNCT
ajfa-1443	102	23	source	source	NOUN
ajfa-1443	102	24	normalized	normalize	VERB
ajfa-1443	102	25	impact	impact	NOUN
ajfa-1443	102	26	per	per	ADP
ajfa-1443	102	27	paper	paper	NOUN
ajfa-1443	102	28	.	.	PUNCT
ajfa-1443	103	1	4	4	X
ajfa-1443	103	2	.	.	NOUN
ajfa-1443	103	3	results	result	VERB
ajfa-1443	103	4	the	the	DET
ajfa-1443	103	5	first	first	ADJ
ajfa-1443	103	6	research	research	NOUN
ajfa-1443	103	7	objective	objective	NOUN
ajfa-1443	103	8	is	be	AUX
ajfa-1443	103	9	to	to	PART
ajfa-1443	103	10	examine	examine	VERB
ajfa-1443	103	11	the	the	DET
ajfa-1443	103	12	publication	publication	NOUN
ajfa-1443	103	13	productivity	productivity	NOUN
ajfa-1443	103	14	of	of	ADP
ajfa-1443	103	15	accounting	accounting	NOUN
ajfa-1443	103	16	faculty	faculty	NOUN
ajfa-1443	103	17	members	member	NOUN
ajfa-1443	103	18	for	for	ADP
ajfa-1443	103	19	the	the	DET
ajfa-1443	103	20	period	period	NOUN
ajfa-1443	103	21	2000	2000	NUM
ajfa-1443	103	22	to	to	ADP
ajfa-1443	103	23	2010	2010	NUM
ajfa-1443	103	24	.	.	PUNCT
ajfa-1443	104	1	the	the	DET
ajfa-1443	104	2	name	name	NOUN
ajfa-1443	104	3	and	and	CCONJ
ajfa-1443	104	4	the	the	DET
ajfa-1443	104	5	affiliation	affiliation	NOUN
ajfa-1443	104	6	of	of	ADP
ajfa-1443	104	7	the	the	DET
ajfa-1443	104	8	asia	asia	PROPN
ajfa-1443	104	9	-	-	PUNCT
ajfa-1443	104	10	pacific	pacific	PROPN
ajfa-1443	104	11	authors	author	NOUN
ajfa-1443	104	12	from	from	ADP
ajfa-1443	104	13	the	the	DET
ajfa-1443	104	14	18	18	NUM
ajfa-1443	104	15	accounting	accounting	NOUN
ajfa-1443	104	16	journals	journal	NOUN
ajfa-1443	104	17	were	be	AUX
ajfa-1443	104	18	collected	collect	VERB
ajfa-1443	104	19	for	for	ADP
ajfa-1443	104	20	the	the	DET
ajfa-1443	104	21	period	period	NOUN
ajfa-1443	104	22	of	of	ADP
ajfa-1443	104	23	11	11	NUM
ajfa-1443	104	24	years	year	NOUN
ajfa-1443	104	25	from	from	ADP
ajfa-1443	104	26	2000	2000	NUM
ajfa-1443	104	27	to	to	ADP
ajfa-1443	104	28	2010	2010	NUM
ajfa-1443	104	29	.	.	PUNCT
ajfa-1443	105	1	unweighted	unweighted	ADJ
ajfa-1443	105	2	number	number	NOUN
ajfa-1443	105	3	of	of	ADP
ajfa-1443	105	4	article	article	NOUN
ajfa-1443	105	5	is	be	AUX
ajfa-1443	105	6	computed	compute	VERB
ajfa-1443	105	7	by	by	ADP
ajfa-1443	105	8	counting	count	VERB
ajfa-1443	105	9	the	the	DET
ajfa-1443	105	10	number	number	NOUN
ajfa-1443	105	11	of	of	ADP
ajfa-1443	105	12	articles	article	NOUN
ajfa-1443	105	13	asian	asian	ADJ
ajfa-1443	105	14	journal	journal	PROPN
ajfa-1443	105	15	of	of	ADP
ajfa-1443	105	16	finance	finance	PROPN
ajfa-1443	105	17	&	&	CCONJ
ajfa-1443	105	18	accounting	accounting	PROPN
ajfa-1443	105	19	issn	issn	PROPN
ajfa-1443	105	20	1946	1946	NUM
ajfa-1443	105	21	-	-	PUNCT
ajfa-1443	105	22	052x	052x	NOUN
ajfa-1443	105	23	2012	2012	NUM
ajfa-1443	105	24	,	,	PUNCT
ajfa-1443	105	25	vol	vol	NOUN
ajfa-1443	105	26	.	.	PROPN
ajfa-1443	105	27	4	4	NUM
ajfa-1443	105	28	,	,	PUNCT
ajfa-1443	105	29	no	no	INTJ
ajfa-1443	105	30	.	.	NOUN
ajfa-1443	105	31	1	1	NUM
ajfa-1443	105	32	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1443	105	33	138	138	NUM
ajfa-1443	105	34	published	publish	VERB
ajfa-1443	105	35	by	by	ADP
ajfa-1443	105	36	an	an	DET
ajfa-1443	105	37	author	author	NOUN
ajfa-1443	105	38	regardless	regardless	ADV
ajfa-1443	105	39	the	the	DET
ajfa-1443	105	40	number	number	NOUN
ajfa-1443	105	41	of	of	ADP
ajfa-1443	105	42	authors	author	NOUN
ajfa-1443	105	43	for	for	ADP
ajfa-1443	105	44	that	that	DET
ajfa-1443	105	45	paper	paper	NOUN
ajfa-1443	105	46	.	.	PUNCT
ajfa-1443	106	1	when	when	SCONJ
ajfa-1443	106	2	an	an	DET
ajfa-1443	106	3	article	article	NOUN
ajfa-1443	106	4	is	be	AUX
ajfa-1443	106	5	authored	author	VERB
ajfa-1443	106	6	by	by	ADP
ajfa-1443	106	7	multiple	multiple	ADJ
ajfa-1443	106	8	researchers	researcher	NOUN
ajfa-1443	106	9	,	,	PUNCT
ajfa-1443	106	10	the	the	DET
ajfa-1443	106	11	weighted	weighted	ADJ
ajfa-1443	106	12	number	number	NOUN
ajfa-1443	106	13	of	of	ADP
ajfa-1443	106	14	article	article	NOUN
ajfa-1443	106	15	published	publish	VERB
ajfa-1443	106	16	per	per	ADP
ajfa-1443	106	17	author	author	NOUN
ajfa-1443	106	18	is	be	AUX
ajfa-1443	106	19	used	use	VERB
ajfa-1443	106	20	to	to	PART
ajfa-1443	106	21	adjust	adjust	VERB
ajfa-1443	106	22	for	for	ADP
ajfa-1443	106	23	co	co	NOUN
ajfa-1443	106	24	-	-	NOUN
ajfa-1443	106	25	authorship	authorship	NOUN
ajfa-1443	106	26	and	and	CCONJ
ajfa-1443	106	27	is	be	AUX
ajfa-1443	106	28	measured	measure	VERB
ajfa-1443	106	29	by	by	ADP
ajfa-1443	106	30	dividing	divide	VERB
ajfa-1443	106	31	one	one	NUM
ajfa-1443	106	32	by	by	ADP
ajfa-1443	106	33	the	the	DET
ajfa-1443	106	34	number	number	NOUN
ajfa-1443	106	35	of	of	ADP
ajfa-1443	106	36	authors	author	NOUN
ajfa-1443	106	37	for	for	ADP
ajfa-1443	106	38	that	that	DET
ajfa-1443	106	39	paper	paper	NOUN
ajfa-1443	106	40	.	.	PUNCT
ajfa-1443	107	1	based	base	VERB
ajfa-1443	107	2	on	on	ADP
ajfa-1443	107	3	the	the	DET
ajfa-1443	107	4	18	18	NUM
ajfa-1443	107	5	accounting	accounting	NOUN
ajfa-1443	107	6	journals	journal	NOUN
ajfa-1443	107	7	,	,	PUNCT
ajfa-1443	107	8	hun	hun	PROPN
ajfa-1443	107	9	-	-	PUNCT
ajfa-1443	107	10	tong	tong	PROPN
ajfa-1443	107	11	tan	tan	PROPN
ajfa-1443	107	12	(	(	PUNCT
ajfa-1443	107	13	ntu	ntu	PROPN
ajfa-1443	107	14	)	)	PUNCT
ajfa-1443	107	15	is	be	AUX
ajfa-1443	107	16	the	the	DET
ajfa-1443	107	17	most	most	ADV
ajfa-1443	107	18	productive	productive	ADJ
ajfa-1443	107	19	author	author	NOUN
ajfa-1443	107	20	in	in	ADP
ajfa-1443	107	21	the	the	DET
ajfa-1443	107	22	18	18	NUM
ajfa-1443	107	23	accounting	accounting	NOUN
ajfa-1443	107	24	journals	journal	NOUN
ajfa-1443	107	25	,	,	PUNCT
ajfa-1443	107	26	followed	follow	VERB
ajfa-1443	107	27	by	by	ADP
ajfa-1443	107	28	r.	r.	PROPN
ajfa-1443	107	29	g.	g.	PROPN
ajfa-1443	107	30	walker	walker	PROPN
ajfa-1443	107	31	(	(	PUNCT
ajfa-1443	107	32	the	the	DET
ajfa-1443	107	33	u	u	PROPN
ajfa-1443	107	34	of	of	ADP
ajfa-1443	107	35	sydney	sydney	PROPN
ajfa-1443	107	36	)	)	PUNCT
ajfa-1443	107	37	and	and	CCONJ
ajfa-1443	107	38	michael	michael	PROPN
ajfa-1443	107	39	bradbury	bradbury	PROPN
ajfa-1443	107	40	(	(	PUNCT
ajfa-1443	107	41	unitec	unitec	ADJ
ajfa-1443	107	42	)	)	PUNCT
ajfa-1443	107	43	.	.	PUNCT
ajfa-1443	108	1	when	when	SCONJ
ajfa-1443	108	2	a	a	DET
ajfa-1443	108	3	sub	sub	NOUN
ajfa-1443	108	4	-	-	ADJ
ajfa-1443	108	5	set	set	NOUN
ajfa-1443	108	6	of	of	ADP
ajfa-1443	108	7	the	the	DET
ajfa-1443	108	8	top	top	ADJ
ajfa-1443	108	9	five	five	NUM
ajfa-1443	108	10	journals	journal	NOUN
ajfa-1443	108	11	is	be	AUX
ajfa-1443	108	12	used	use	VERB
ajfa-1443	108	13	,	,	PUNCT
ajfa-1443	108	14	the	the	DET
ajfa-1443	108	15	top	top	ADJ
ajfa-1443	108	16	three	three	NUM
ajfa-1443	108	17	most	most	ADV
ajfa-1443	108	18	productive	productive	ADJ
ajfa-1443	108	19	authors	author	NOUN
ajfa-1443	108	20	are	be	AUX
ajfa-1443	108	21	hun	hun	PROPN
ajfa-1443	108	22	-	-	PUNCT
ajfa-1443	108	23	tong	tong	PROPN
ajfa-1443	108	24	tan	tan	PROPN
ajfa-1443	108	25	(	(	PUNCT
ajfa-1443	108	26	ntu	ntu	PROPN
ajfa-1443	108	27	)	)	PUNCT
ajfa-1443	108	28	,	,	PUNCT
ajfa-1443	108	29	clive	clive	PROPN
ajfa-1443	108	30	s.	s.	PROPN
ajfa-1443	108	31	lennox	lennox	PROPN
ajfa-1443	108	32	(	(	PUNCT
ajfa-1443	108	33	hkust	hkust	PROPN
ajfa-1443	108	34	)	)	PUNCT
ajfa-1443	108	35	and	and	CCONJ
ajfa-1443	108	36	robert	robert	PROPN
ajfa-1443	108	37	h.	h.	PROPN
ajfa-1443	108	38	chenhall	chenhall	PROPN
ajfa-1443	108	39	(	(	PUNCT
ajfa-1443	108	40	monash	monash	PROPN
ajfa-1443	108	41	u	u	NOUN
ajfa-1443	108	42	)	)	PUNCT
ajfa-1443	108	43	.	.	PUNCT
ajfa-1443	109	1	refer	refer	VERB
ajfa-1443	109	2	to	to	ADP
ajfa-1443	109	3	tables	table	NOUN
ajfa-1443	109	4	2	2	NUM
ajfa-1443	109	5	and	and	CCONJ
ajfa-1443	109	6	3	3	NUM
ajfa-1443	109	7	for	for	ADP
ajfa-1443	109	8	more	more	ADJ
ajfa-1443	109	9	information	information	NOUN
ajfa-1443	109	10	about	about	ADP
ajfa-1443	109	11	the	the	DET
ajfa-1443	109	12	top	top	ADJ
ajfa-1443	109	13	20	20	NUM
ajfa-1443	109	14	authors	author	NOUN
ajfa-1443	109	15	in	in	ADP
ajfa-1443	109	16	terms	term	NOUN
ajfa-1443	109	17	of	of	ADP
ajfa-1443	109	18	weighted	weight	VERB
ajfa-1443	109	19	number	number	NOUN
ajfa-1443	109	20	of	of	ADP
ajfa-1443	109	21	articles	article	NOUN
ajfa-1443	109	22	published	publish	VERB
ajfa-1443	109	23	.	.	PUNCT
ajfa-1443	110	1	asian	asian	ADJ
ajfa-1443	110	2	journal	journal	PROPN
ajfa-1443	110	3	of	of	ADP
ajfa-1443	110	4	finance	finance	PROPN
ajfa-1443	110	5	&	&	CCONJ
ajfa-1443	110	6	accounting	accounting	PROPN
ajfa-1443	110	7	issn	issn	PROPN
ajfa-1443	110	8	1946	1946	NUM
ajfa-1443	110	9	-	-	PUNCT
ajfa-1443	110	10	052x	052x	NOUN
ajfa-1443	110	11	2012	2012	NUM
ajfa-1443	110	12	,	,	PUNCT
ajfa-1443	110	13	vol	vol	NOUN
ajfa-1443	110	14	.	.	PROPN
ajfa-1443	110	15	4	4	NUM
ajfa-1443	110	16	,	,	PUNCT
ajfa-1443	110	17	no	no	INTJ
ajfa-1443	110	18	.	.	NOUN
ajfa-1443	110	19	1	1	NUM
ajfa-1443	110	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1443	110	21	139	139	NUM
ajfa-1443	110	22	table	table	NOUN
ajfa-1443	110	23	2	2	NUM
ajfa-1443	110	24	.	.	PUNCT
ajfa-1443	111	1	the	the	DET
ajfa-1443	111	2	top	top	ADJ
ajfa-1443	111	3	20	20	NUM
ajfa-1443	111	4	authors	author	NOUN
ajfa-1443	111	5	based	base	VERB
ajfa-1443	111	6	on	on	ADP
ajfa-1443	111	7	the	the	DET
ajfa-1443	111	8	18	18	NUM
ajfa-1443	111	9	accounting	accounting	NOUN
ajfa-1443	111	10	journals	journal	NOUN
ajfa-1443	111	11	rank	rank	PROPN
ajfa-1443	111	12	author	author	NOUN
ajfa-1443	111	13	affiliation	affiliation	NOUN
ajfa-1443	111	14	weighted	weight	VERB
ajfa-1443	111	15	number	number	NOUN
ajfa-1443	111	16	of	of	ADP
ajfa-1443	111	17	articles	article	NOUN
ajfa-1443	111	18	unweighted	unweighte	VERB
ajfa-1443	111	19	number	number	NOUN
ajfa-1443	111	20	of	of	ADP
ajfa-1443	111	21	articles	article	NOUN
ajfa-1443	111	22	1	1	NUM
ajfa-1443	111	23	hun	hun	PROPN
ajfa-1443	111	24	-	-	PUNCT
ajfa-1443	111	25	tong	tong	PROPN
ajfa-1443	111	26	tan	tan	PROPN
ajfa-1443	111	27	*	*	PUNCT
ajfa-1443	111	28	#	#	PROPN
ajfa-1443	111	29	nanyang	nanyang	PROPN
ajfa-1443	111	30	technological	technological	PROPN
ajfa-1443	111	31	university	university	NOUN
ajfa-1443	111	32	,	,	PUNCT
ajfa-1443	111	33	singapore	singapore	PROPN
ajfa-1443	111	34	11.08	11.08	NUM
ajfa-1443	111	35	24	24	NUM
ajfa-1443	111	36	2	2	NUM
ajfa-1443	111	37	r.	r.	PROPN
ajfa-1443	111	38	g.	g.	PROPN
ajfa-1443	111	39	walker	walker	PROPN
ajfa-1443	111	40	#	#	PROPN
ajfa-1443	111	41	university	university	PROPN
ajfa-1443	111	42	of	of	ADP
ajfa-1443	111	43	new	new	ADJ
ajfa-1443	111	44	south	south	PROPN
ajfa-1443	111	45	wales	wales	PROPN
ajfa-1443	111	46	,	,	PUNCT
ajfa-1443	111	47	australia	australia	PROPN
ajfa-1443	111	48	7.33	7.33	NUM
ajfa-1443	111	49	10	10	NUM
ajfa-1443	111	50	3	3	NUM
ajfa-1443	111	51	michael	michael	PROPN
ajfa-1443	111	52	bradbury	bradbury	PROPN
ajfa-1443	111	53	#	#	PROPN
ajfa-1443	111	54	unitec	unitec	ADJ
ajfa-1443	111	55	institute	institute	NOUN
ajfa-1443	111	56	of	of	ADP
ajfa-1443	111	57	technology	technology	PROPN
ajfa-1443	111	58	,	,	PUNCT
ajfa-1443	111	59	new	new	PROPN
ajfa-1443	111	60	zealand	zealand	PROPN
ajfa-1443	111	61	6.70	6.70	NUM
ajfa-1443	111	62	10	10	NUM
ajfa-1443	111	63	4	4	NUM
ajfa-1443	111	64	ken	ken	NOUN
ajfa-1443	111	65	t.	t.	NOUN
ajfa-1443	111	66	trotman	trotman	NOUN
ajfa-1443	111	67	*	*	PUNCT
ajfa-1443	111	68	#	#	NOUN
ajfa-1443	111	69	university	university	NOUN
ajfa-1443	111	70	of	of	ADP
ajfa-1443	111	71	new	new	ADJ
ajfa-1443	111	72	south	south	PROPN
ajfa-1443	111	73	wales	wales	PROPN
ajfa-1443	111	74	,	,	PUNCT
ajfa-1443	111	75	australia	australia	PROPN
ajfa-1443	111	76	6.33	6.33	NUM
ajfa-1443	111	77	13	13	NUM
ajfa-1443	111	78	5	5	NUM
ajfa-1443	111	79	(	(	PUNCT
ajfa-1443	111	80	tied	tie	VERB
ajfa-1443	111	81	)	)	PUNCT
ajfa-1443	111	82	clive	clive	PROPN
ajfa-1443	111	83	s.	s.	PROPN
ajfa-1443	111	84	lennox	lennox	PROPN
ajfa-1443	112	1	*	*	PROPN
ajfa-1443	112	2	#	#	PROPN
ajfa-1443	112	3	hong	hong	PROPN
ajfa-1443	112	4	kong	kong	PROPN
ajfa-1443	112	5	university	university	PROPN
ajfa-1443	112	6	of	of	ADP
ajfa-1443	112	7	science	science	NOUN
ajfa-1443	112	8	and	and	CCONJ
ajfa-1443	112	9	technology	technology	NOUN
ajfa-1443	112	10	5.83	5.83	NUM
ajfa-1443	112	11	10	10	NUM
ajfa-1443	112	12	5	5	NUM
ajfa-1443	112	13	(	(	PUNCT
ajfa-1443	112	14	tied	tie	VERB
ajfa-1443	112	15	)	)	PUNCT
ajfa-1443	112	16	stewart	stewart	PROPN
ajfa-1443	112	17	jones	jones	PROPN
ajfa-1443	112	18	#	#	PROPN
ajfa-1443	112	19	university	university	PROPN
ajfa-1443	112	20	of	of	ADP
ajfa-1443	112	21	sydney	sydney	PROPN
ajfa-1443	112	22	,	,	PUNCT
ajfa-1443	112	23	australia	australia	PROPN
ajfa-1443	112	24	5.83	5.83	NUM
ajfa-1443	112	25	10	10	NUM
ajfa-1443	112	26	7	7	NUM
ajfa-1443	113	1	ferdinand	ferdinand	PROPN
ajfa-1443	113	2	a.	a.	PROPN
ajfa-1443	113	3	gul	gul	PROPN
ajfa-1443	114	1	*	*	PUNCT
ajfa-1443	115	1	#	#	PROPN
ajfa-1443	115	2	monash	monash	PROPN
ajfa-1443	115	3	university	university	NOUN
ajfa-1443	115	4	sunway	sunway	NOUN
ajfa-1443	115	5	campus	campus	NOUN
ajfa-1443	115	6	5.50	5.50	NUM
ajfa-1443	115	7	13	13	NUM
ajfa-1443	115	8	8	8	NUM
ajfa-1443	115	9	robert	robert	PROPN
ajfa-1443	115	10	h.	h.	PROPN
ajfa-1443	115	11	chenhall	chenhall	PROPN
ajfa-1443	115	12	#	#	PROPN
ajfa-1443	115	13	monash	monash	PROPN
ajfa-1443	115	14	university	university	PROPN
ajfa-1443	115	15	,	,	PUNCT
ajfa-1443	115	16	australia	australia	PROPN
ajfa-1443	115	17	5.17	5.17	NUM
ajfa-1443	115	18	7	7	NUM
ajfa-1443	115	19	9	9	NUM
ajfa-1443	115	20	suil	suil	NOUN
ajfa-1443	115	21	pae	pae	NOUN
ajfa-1443	115	22	*	*	PUNCT
ajfa-1443	115	23	hong	hong	PROPN
ajfa-1443	115	24	kong	kong	PROPN
ajfa-1443	115	25	university	university	PROPN
ajfa-1443	115	26	of	of	ADP
ajfa-1443	115	27	science	science	NOUN
ajfa-1443	115	28	and	and	CCONJ
ajfa-1443	115	29	technology	technology	NOUN
ajfa-1443	115	30	5.00	5.00	NUM
ajfa-1443	115	31	6	6	NUM
ajfa-1443	115	32	10	10	NUM
ajfa-1443	115	33	guochang	guochang	PROPN
ajfa-1443	115	34	zhang	zhang	PROPN
ajfa-1443	115	35	#	#	PROPN
ajfa-1443	115	36	hong	hong	PROPN
ajfa-1443	115	37	kong	kong	PROPN
ajfa-1443	115	38	university	university	PROPN
ajfa-1443	115	39	of	of	ADP
ajfa-1443	115	40	science	science	NOUN
ajfa-1443	115	41	and	and	CCONJ
ajfa-1443	115	42	technology	technology	NOUN
ajfa-1443	115	43	4.83	4.83	NUM
ajfa-1443	115	44	7	7	NUM
ajfa-1443	115	45	11	11	NUM
ajfa-1443	115	46	firth	firth	PROPN
ajfa-1443	115	47	,	,	PUNCT
ajfa-1443	115	48	michael	michael	PROPN
ajfa-1443	115	49	*	*	PUNCT
ajfa-1443	115	50	hong	hong	PROPN
ajfa-1443	115	51	kong	kong	PROPN
ajfa-1443	115	52	polytechnic	polytechnic	PROPN
ajfa-1443	115	53	university	university	PROPN
ajfa-1443	115	54	4.67	4.67	NUM
ajfa-1443	115	55	10	10	NUM
ajfa-1443	115	56	12	12	NUM
ajfa-1443	115	57	frank	frank	PROPN
ajfa-1443	115	58	l.	l.	PROPN
ajfa-1443	115	59	clarke	clarke	PROPN
ajfa-1443	115	60	*	*	PROPN
ajfa-1443	115	61	university	university	PROPN
ajfa-1443	115	62	of	of	ADP
ajfa-1443	115	63	sydney	sydney	PROPN
ajfa-1443	115	64	,	,	PUNCT
ajfa-1443	115	65	australia	australia	PROPN
ajfa-1443	115	66	4.17	4.17	NUM
ajfa-1443	115	67	7	7	NUM
ajfa-1443	115	68	13	13	NUM
ajfa-1443	115	69	david	david	PROPN
ajfa-1443	115	70	johnstone	johnstone	PROPN
ajfa-1443	115	71	university	university	PROPN
ajfa-1443	115	72	of	of	ADP
ajfa-1443	115	73	wollongong	wollongong	PROPN
ajfa-1443	115	74	,	,	PUNCT
ajfa-1443	115	75	australia	australia	PROPN
ajfa-1443	115	76	4.00	4.00	NUM
ajfa-1443	115	77	4	4	NUM
ajfa-1443	115	78	14	14	NUM
ajfa-1443	115	79	chih	chih	PROPN
ajfa-1443	115	80	-	-	PUNCT
ajfa-1443	115	81	ying	ying	PROPN
ajfa-1443	115	82	chen	chen	PROPN
ajfa-1443	115	83	singapore	singapore	PROPN
ajfa-1443	115	84	management	management	PROPN
ajfa-1443	115	85	university	university	PROPN
ajfa-1443	115	86	3.83	3.83	NUM
ajfa-1443	115	87	5	5	NUM
ajfa-1443	115	88	15	15	NUM
ajfa-1443	115	89	robert	robert	PROPN
ajfa-1443	115	90	w.	w.	PROPN
ajfa-1443	115	91	faff	faff	PROPN
ajfa-1443	115	92	the	the	DET
ajfa-1443	115	93	university	university	PROPN
ajfa-1443	115	94	of	of	ADP
ajfa-1443	115	95	queensland	queensland	PROPN
ajfa-1443	115	96	,	,	PUNCT
ajfa-1443	115	97	australia	australia	PROPN
ajfa-1443	115	98	3.75	3.75	NUM
ajfa-1443	115	99	10	10	NUM
ajfa-1443	115	100	16	16	NUM
ajfa-1443	115	101	steven	steven	PROPN
ajfa-1443	115	102	f.	f.	PROPN
ajfa-1443	115	103	cahan	cahan	PROPN
ajfa-1443	116	1	the	the	DET
ajfa-1443	116	2	university	university	PROPN
ajfa-1443	116	3	of	of	ADP
ajfa-1443	116	4	auckland	auckland	PROPN
ajfa-1443	116	5	3.50	3.50	NUM
ajfa-1443	116	6	10	10	NUM
ajfa-1443	116	7	17	17	NUM
ajfa-1443	116	8	chong	chong	PROPN
ajfa-1443	116	9	m.	m.	PROPN
ajfa-1443	116	10	lau	lau	PROPN
ajfa-1443	116	11	university	university	PROPN
ajfa-1443	116	12	of	of	ADP
ajfa-1443	116	13	western	western	PROPN
ajfa-1443	116	14	australia	australia	PROPN
ajfa-1443	116	15	3.33	3.33	NUM
ajfa-1443	116	16	7	7	NUM
ajfa-1443	116	17	18	18	NUM
ajfa-1443	116	18	roger	roger	NOUN
ajfa-1443	116	19	simnett	simnett	PROPN
ajfa-1443	116	20	university	university	PROPN
ajfa-1443	116	21	of	of	ADP
ajfa-1443	116	22	new	new	PROPN
ajfa-1443	116	23	south	south	PROPN
ajfa-1443	116	24	wales	wales	PROPN
ajfa-1443	116	25	3.17	3.17	NUM
ajfa-1443	116	26	8	8	NUM
ajfa-1443	116	27	19	19	NUM
ajfa-1443	116	28	(	(	PUNCT
ajfa-1443	116	29	tied	tie	VERB
ajfa-1443	116	30	)	)	PUNCT
ajfa-1443	116	31	terence	terence	PROPN
ajfa-1443	116	32	bu	bu	PROPN
ajfa-1443	116	33	-	-	PUNCT
ajfa-1443	116	34	peow	peow	PROPN
ajfa-1443	116	35	ng	ng	PROPN
ajfa-1443	116	36	nanyang	nanyang	PROPN
ajfa-1443	116	37	technological	technological	PROPN
ajfa-1443	116	38	university	university	NOUN
ajfa-1443	116	39	,	,	PUNCT
ajfa-1443	116	40	singapore	singapore	PROPN
ajfa-1443	116	41	3.17	3.17	NUM
ajfa-1443	116	42	6	6	NUM
ajfa-1443	116	43	19	19	NUM
ajfa-1443	116	44	(	(	PUNCT
ajfa-1443	116	45	tied	tie	VERB
ajfa-1443	116	46	)	)	PUNCT
ajfa-1443	117	1	wai	wai	PROPN
ajfa-1443	117	2	fong	fong	PROPN
ajfa-1443	117	3	chua	chua	PROPN
ajfa-1443	117	4	*	*	PROPN
ajfa-1443	117	5	university	university	PROPN
ajfa-1443	117	6	of	of	ADP
ajfa-1443	117	7	new	new	ADJ
ajfa-1443	117	8	south	south	PROPN
ajfa-1443	117	9	wales	wales	PROPN
ajfa-1443	117	10	,	,	PUNCT
ajfa-1443	117	11	australia	australia	PROPN
ajfa-1443	117	12	3.17	3.17	NUM
ajfa-1443	117	13	6	6	NUM
ajfa-1443	117	14	note	note	NOUN
ajfa-1443	117	15	.	.	PUNCT
ajfa-1443	118	1	*	*	PUNCT
ajfa-1443	118	2	denotes	denote	VERB
ajfa-1443	118	3	8	8	NUM
ajfa-1443	118	4	authors	author	NOUN
ajfa-1443	118	5	who	who	PRON
ajfa-1443	118	6	also	also	ADV
ajfa-1443	118	7	appeared	appear	VERB
ajfa-1443	118	8	in	in	ADP
ajfa-1443	118	9	the	the	DET
ajfa-1443	118	10	top	top	ADJ
ajfa-1443	118	11	18	18	NUM
ajfa-1443	118	12	journals	journal	NOUN
ajfa-1443	118	13	compiled	compile	VERB
ajfa-1443	118	14	by	by	ADP
ajfa-1443	118	15	chan	chan	PROPN
ajfa-1443	118	16	et	et	PROPN
ajfa-1443	118	17	al	al	PROPN
ajfa-1443	118	18	.	.	PROPN
ajfa-1443	119	1	(	(	PUNCT
ajfa-1443	119	2	2005	2005	NUM
ajfa-1443	119	3	)	)	PUNCT
ajfa-1443	119	4	and	and	CCONJ
ajfa-1443	119	5	#	#	NOUN
ajfa-1443	119	6	denotes	denote	NOUN
ajfa-1443	119	7	9	9	NUM
ajfa-1443	119	8	authors	author	NOUN
ajfa-1443	119	9	who	who	PRON
ajfa-1443	119	10	also	also	ADV
ajfa-1443	119	11	appeared	appear	VERB
ajfa-1443	119	12	in	in	ADP
ajfa-1443	119	13	the	the	DET
ajfa-1443	119	14	25	25	NUM
ajfa-1443	119	15	core	core	NOUN
ajfa-1443	119	16	accounting	accounting	NOUN
ajfa-1443	119	17	journals	journal	NOUN
ajfa-1443	119	18	compiled	compile	VERB
ajfa-1443	119	19	by	by	ADP
ajfa-1443	119	20	heck	heck	NOUN
ajfa-1443	119	21	(	(	PUNCT
ajfa-1443	119	22	2009	2009	NUM
ajfa-1443	119	23	)	)	PUNCT
ajfa-1443	119	24	.	.	PUNCT
ajfa-1443	120	1	asian	asian	ADJ
ajfa-1443	120	2	journal	journal	PROPN
ajfa-1443	120	3	of	of	ADP
ajfa-1443	120	4	finance	finance	PROPN
ajfa-1443	120	5	&	&	CCONJ
ajfa-1443	120	6	accounting	accounting	PROPN
ajfa-1443	120	7	issn	issn	PROPN
ajfa-1443	120	8	1946	1946	NUM
ajfa-1443	120	9	-	-	PUNCT
ajfa-1443	120	10	052x	052x	NOUN
ajfa-1443	120	11	2012	2012	NUM
ajfa-1443	120	12	,	,	PUNCT
ajfa-1443	120	13	vol	vol	NOUN
ajfa-1443	120	14	.	.	PROPN
ajfa-1443	120	15	4	4	NUM
ajfa-1443	120	16	,	,	PUNCT
ajfa-1443	120	17	no	no	INTJ
ajfa-1443	120	18	.	.	NOUN
ajfa-1443	120	19	1	1	NUM
ajfa-1443	120	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1443	120	21	140	140	NUM
ajfa-1443	120	22	table	table	NOUN
ajfa-1443	120	23	3	3	NUM
ajfa-1443	120	24	.	.	PUNCT
ajfa-1443	121	1	the	the	DET
ajfa-1443	121	2	top	top	ADJ
ajfa-1443	121	3	20	20	NUM
ajfa-1443	121	4	authors	author	NOUN
ajfa-1443	121	5	based	base	VERB
ajfa-1443	121	6	on	on	ADP
ajfa-1443	121	7	the	the	DET
ajfa-1443	121	8	top	top	ADJ
ajfa-1443	121	9	5	5	NUM
ajfa-1443	121	10	accounting	accounting	NOUN
ajfa-1443	121	11	journals	journal	NOUN
ajfa-1443	121	12	rank	rank	PROPN
ajfa-1443	121	13	author	author	NOUN
ajfa-1443	121	14	affiliation	affiliation	NOUN
ajfa-1443	121	15	weighted	weight	VERB
ajfa-1443	121	16	number	number	NOUN
ajfa-1443	121	17	of	of	ADP
ajfa-1443	121	18	articles	article	NOUN
ajfa-1443	121	19	unweighted	unweighte	VERB
ajfa-1443	121	20	number	number	NOUN
ajfa-1443	121	21	of	of	ADP
ajfa-1443	121	22	articles	article	NOUN
ajfa-1443	121	23	1	1	NUM
ajfa-1443	121	24	hun	hun	PROPN
ajfa-1443	121	25	-	-	PUNCT
ajfa-1443	121	26	tong	tong	PROPN
ajfa-1443	121	27	tan	tan	PROPN
ajfa-1443	121	28	*	*	PUNCT
ajfa-1443	121	29	nanyang	nanyang	PROPN
ajfa-1443	121	30	technological	technological	ADJ
ajfa-1443	121	31	university	university	NOUN
ajfa-1443	121	32	,	,	PUNCT
ajfa-1443	121	33	singapore	singapore	PROPN
ajfa-1443	121	34	9.75	9.75	NUM
ajfa-1443	121	35	21	21	NUM
ajfa-1443	121	36	2	2	NUM
ajfa-1443	121	37	clive	clive	PROPN
ajfa-1443	121	38	s.	s.	PROPN
ajfa-1443	121	39	lennox	lennox	PROPN
ajfa-1443	121	40	hong	hong	PROPN
ajfa-1443	121	41	kong	kong	PROPN
ajfa-1443	121	42	university	university	PROPN
ajfa-1443	121	43	of	of	ADP
ajfa-1443	121	44	science	science	NOUN
ajfa-1443	121	45	and	and	CCONJ
ajfa-1443	121	46	technology	technology	NOUN
ajfa-1443	122	1	5.00	5.00	NUM
ajfa-1443	122	2	8	8	NUM
ajfa-1443	122	3	3	3	NUM
ajfa-1443	122	4	robert	robert	PROPN
ajfa-1443	122	5	h.	h.	PROPN
ajfa-1443	122	6	chenhall	chenhall	PROPN
ajfa-1443	122	7	*	*	PUNCT
ajfa-1443	122	8	monash	monash	PROPN
ajfa-1443	122	9	university	university	PROPN
ajfa-1443	122	10	,	,	PUNCT
ajfa-1443	122	11	australia	australia	PROPN
ajfa-1443	122	12	4.17	4.17	NUM
ajfa-1443	122	13	6	6	NUM
ajfa-1443	122	14	4	4	NUM
ajfa-1443	122	15	suil	suil	NOUN
ajfa-1443	122	16	pae	pae	NOUN
ajfa-1443	122	17	*	*	PUNCT
ajfa-1443	122	18	hong	hong	PROPN
ajfa-1443	122	19	kong	kong	PROPN
ajfa-1443	122	20	university	university	PROPN
ajfa-1443	122	21	of	of	ADP
ajfa-1443	122	22	science	science	NOUN
ajfa-1443	122	23	and	and	CCONJ
ajfa-1443	122	24	technology	technology	NOUN
ajfa-1443	122	25	4.00	4.00	NUM
ajfa-1443	122	26	5	5	NUM
ajfa-1443	122	27	5	5	NUM
ajfa-1443	122	28	ken	ken	PROPN
ajfa-1443	122	29	t.	t.	PROPN
ajfa-1443	122	30	trotman	trotman	NOUN
ajfa-1443	122	31	*	*	PUNCT
ajfa-1443	122	32	university	university	NOUN
ajfa-1443	122	33	of	of	ADP
ajfa-1443	122	34	new	new	ADJ
ajfa-1443	122	35	south	south	PROPN
ajfa-1443	122	36	wales	wales	PROPN
ajfa-1443	122	37	,	,	PUNCT
ajfa-1443	122	38	australia	australia	PROPN
ajfa-1443	122	39	3.50	3.50	NUM
ajfa-1443	122	40	8	8	NUM
ajfa-1443	122	41	6	6	NUM
ajfa-1443	122	42	guochang	guochang	PROPN
ajfa-1443	122	43	zhang	zhang	PROPN
ajfa-1443	123	1	*	*	PUNCT
ajfa-1443	124	1	hong	hong	PROPN
ajfa-1443	124	2	kong	kong	PROPN
ajfa-1443	124	3	university	university	PROPN
ajfa-1443	124	4	of	of	ADP
ajfa-1443	124	5	science	science	NOUN
ajfa-1443	124	6	and	and	CCONJ
ajfa-1443	124	7	technology	technology	NOUN
ajfa-1443	124	8	3.50	3.50	NUM
ajfa-1443	124	9	5	5	NUM
ajfa-1443	124	10	7	7	NUM
ajfa-1443	125	1	ferdinand	ferdinand	PROPN
ajfa-1443	125	2	a.	a.	PROPN
ajfa-1443	125	3	gul	gul	PROPN
ajfa-1443	126	1	*	*	PUNCT
ajfa-1443	127	1	monash	monash	PROPN
ajfa-1443	127	2	university	university	PROPN
ajfa-1443	127	3	sunway	sunway	PROPN
ajfa-1443	127	4	campus	campus	NOUN
ajfa-1443	127	5	3.33	3.33	NUM
ajfa-1443	127	6	7	7	NUM
ajfa-1443	127	7	8	8	NUM
ajfa-1443	127	8	wai	wai	PROPN
ajfa-1443	127	9	fong	fong	PROPN
ajfa-1443	127	10	chua	chua	PROPN
ajfa-1443	127	11	*	*	PUNCT
ajfa-1443	127	12	university	university	PROPN
ajfa-1443	127	13	of	of	ADP
ajfa-1443	127	14	new	new	ADJ
ajfa-1443	127	15	south	south	PROPN
ajfa-1443	127	16	wales	wales	PROPN
ajfa-1443	127	17	,	,	PUNCT
ajfa-1443	127	18	australia	australia	PROPN
ajfa-1443	127	19	2.67	2.67	NUM
ajfa-1443	127	20	5	5	NUM
ajfa-1443	127	21	9	9	NUM
ajfa-1443	127	22	chul	chul	PROPN
ajfa-1443	127	23	w.	w.	PROPN
ajfa-1443	127	24	park	park	PROPN
ajfa-1443	127	25	sungkyunkwan	sungkyunkwan	PROPN
ajfa-1443	127	26	university	university	PROPN
ajfa-1443	127	27	2.33	2.33	NUM
ajfa-1443	127	28	5	5	NUM
ajfa-1443	127	29	10	10	NUM
ajfa-1443	127	30	peter	peter	PROPN
ajfa-1443	127	31	f.	f.	PROPN
ajfa-1443	127	32	chen	chen	PROPN
ajfa-1443	128	1	hong	hong	PROPN
ajfa-1443	128	2	kong	kong	PROPN
ajfa-1443	128	3	university	university	PROPN
ajfa-1443	128	4	of	of	ADP
ajfa-1443	128	5	science	science	NOUN
ajfa-1443	128	6	and	and	CCONJ
ajfa-1443	128	7	technology	technology	NOUN
ajfa-1443	128	8	2.00	2.00	NUM
ajfa-1443	128	9	4	4	NUM
ajfa-1443	128	10	11	11	NUM
ajfa-1443	128	11	rachel	rachel	PROPN
ajfa-1443	128	12	f.	f.	PROPN
ajfa-1443	128	13	baskerville	baskerville	PROPN
ajfa-1443	128	14	-	-	PUNCT
ajfa-1443	128	15	morley	morley	PROPN
ajfa-1443	128	16	victoria	victoria	PROPN
ajfa-1443	128	17	university	university	PROPN
ajfa-1443	128	18	of	of	ADP
ajfa-1443	128	19	wellington	wellington	PROPN
ajfa-1443	128	20	,	,	PUNCT
ajfa-1443	128	21	new	new	PROPN
ajfa-1443	128	22	zealand	zealand	PROPN
ajfa-1443	128	23	2.00	2.00	NUM
ajfa-1443	128	24	2	2	NUM
ajfa-1443	128	25	12	12	NUM
ajfa-1443	128	26	t.	t.	PROPN
ajfa-1443	128	27	j.	j.	PROPN
ajfa-1443	128	28	wong	wong	PROPN
ajfa-1443	128	29	*	*	PROPN
ajfa-1443	128	30	chinese	chinese	PROPN
ajfa-1443	128	31	university	university	PROPN
ajfa-1443	128	32	of	of	ADP
ajfa-1443	128	33	hong	hong	PROPN
ajfa-1443	128	34	kong	kong	PROPN
ajfa-1443	128	35	1.83	1.83	NUM
ajfa-1443	128	36	4	4	NUM
ajfa-1443	128	37	13	13	NUM
ajfa-1443	128	38	james	james	PROPN
ajfa-1443	128	39	r.	r.	PROPN
ajfa-1443	128	40	frederickson	frederickson	PROPN
ajfa-1443	128	41	*	*	PUNCT
ajfa-1443	128	42	hong	hong	PROPN
ajfa-1443	128	43	kong	kong	PROPN
ajfa-1443	128	44	university	university	PROPN
ajfa-1443	128	45	of	of	ADP
ajfa-1443	128	46	science	science	NOUN
ajfa-1443	128	47	and	and	CCONJ
ajfa-1443	128	48	technology	technology	NOUN
ajfa-1443	128	49	1.67	1.67	NUM
ajfa-1443	128	50	4	4	NUM
ajfa-1443	128	51	14	14	NUM
ajfa-1443	128	52	jong	jong	ADJ
ajfa-1443	128	53	-	-	PUNCT
ajfa-1443	128	54	hag	hag	NOUN
ajfa-1443	128	55	choi	choi	NOUN
ajfa-1443	128	56	hong	hong	PROPN
ajfa-1443	128	57	kong	kong	PROPN
ajfa-1443	128	58	university	university	PROPN
ajfa-1443	128	59	of	of	ADP
ajfa-1443	128	60	science	science	NOUN
ajfa-1443	128	61	and	and	CCONJ
ajfa-1443	128	62	technology	technology	NOUN
ajfa-1443	128	63	1.58	1.58	NUM
ajfa-1443	128	64	5	5	NUM
ajfa-1443	128	65	15	15	NUM
ajfa-1443	128	66	(	(	PUNCT
ajfa-1443	128	67	tied	tie	VERB
ajfa-1443	128	68	)	)	PUNCT
ajfa-1443	128	69	peter	peter	PROPN
ajfa-1443	128	70	m.	m.	PROPN
ajfa-1443	128	71	clarkson	clarkson	PROPN
ajfa-1443	129	1	*	*	PUNCT
ajfa-1443	129	2	the	the	DET
ajfa-1443	129	3	university	university	PROPN
ajfa-1443	129	4	of	of	ADP
ajfa-1443	129	5	queensland	queensland	PROPN
ajfa-1443	129	6	,	,	PUNCT
ajfa-1443	129	7	australia	australia	PROPN
ajfa-1443	129	8	1.58	1.58	NUM
ajfa-1443	129	9	3	3	NUM
ajfa-1443	129	10	15	15	NUM
ajfa-1443	129	11	(	(	PUNCT
ajfa-1443	129	12	tied	tie	VERB
ajfa-1443	129	13	)	)	PUNCT
ajfa-1443	129	14	terence	terence	PROPN
ajfa-1443	129	15	bu	bu	PROPN
ajfa-1443	129	16	-	-	PUNCT
ajfa-1443	129	17	peow	peow	PROPN
ajfa-1443	129	18	ng	ng	PROPN
ajfa-1443	129	19	nanyang	nanyang	PROPN
ajfa-1443	129	20	technological	technological	PROPN
ajfa-1443	129	21	university	university	NOUN
ajfa-1443	129	22	,	,	PUNCT
ajfa-1443	129	23	singapore	singapore	PROPN
ajfa-1443	129	24	1.50	1.50	NUM
ajfa-1443	129	25	3	3	NUM
ajfa-1443	129	26	17	17	NUM
ajfa-1443	129	27	(	(	PUNCT
ajfa-1443	129	28	tied	tie	VERB
ajfa-1443	129	29	)	)	PUNCT
ajfa-1443	129	30	anne	anne	PROPN
ajfa-1443	129	31	wyatt	wyatt	PROPN
ajfa-1443	129	32	the	the	DET
ajfa-1443	129	33	university	university	PROPN
ajfa-1443	129	34	of	of	ADP
ajfa-1443	129	35	queensland	queensland	PROPN
ajfa-1443	129	36	,	,	PUNCT
ajfa-1443	129	37	australia	australia	PROPN
ajfa-1443	129	38	1.50	1.50	NUM
ajfa-1443	129	39	2	2	NUM
ajfa-1443	129	40	17	17	NUM
ajfa-1443	129	41	(	(	PUNCT
ajfa-1443	129	42	tied	tie	VERB
ajfa-1443	129	43	)	)	PUNCT
ajfa-1443	129	44	john	john	PROPN
ajfa-1443	129	45	roberts	roberts	PROPN
ajfa-1443	129	46	university	university	PROPN
ajfa-1443	129	47	of	of	ADP
ajfa-1443	129	48	sydney	sydney	PROPN
ajfa-1443	129	49	,	,	PUNCT
ajfa-1443	129	50	australia	australia	PROPN
ajfa-1443	129	51	1.50	1.50	NUM
ajfa-1443	129	52	2	2	NUM
ajfa-1443	129	53	17	17	NUM
ajfa-1443	129	54	(	(	PUNCT
ajfa-1443	129	55	tied	tie	VERB
ajfa-1443	129	56	)	)	PUNCT
ajfa-1443	129	57	zoltan	zoltan	PROPN
ajfa-1443	129	58	p.	p.	NOUN
ajfa-1443	129	59	matolcsy	matolcsy	PROPN
ajfa-1443	130	1	university	university	PROPN
ajfa-1443	130	2	of	of	ADP
ajfa-1443	130	3	technology	technology	PROPN
ajfa-1443	130	4	sydney	sydney	PROPN
ajfa-1443	130	5	,	,	PUNCT
ajfa-1443	130	6	australia	australia	PROPN
ajfa-1443	130	7	1.50	1.50	NUM
ajfa-1443	130	8	2	2	NUM
ajfa-1443	130	9	20	20	NUM
ajfa-1443	130	10	jeong	jeong	PROPN
ajfa-1443	130	11	-	-	PUNCT
ajfa-1443	130	12	bon	bon	PROPN
ajfa-1443	130	13	kim	kim	PROPN
ajfa-1443	130	14	city	city	PROPN
ajfa-1443	130	15	university	university	PROPN
ajfa-1443	130	16	of	of	ADP
ajfa-1443	130	17	hong	hong	PROPN
ajfa-1443	130	18	kong	kong	PROPN
ajfa-1443	130	19	1.33	1.33	NUM
ajfa-1443	130	20	4	4	NUM
ajfa-1443	130	21	note	note	NOUN
ajfa-1443	130	22	.	.	PUNCT
ajfa-1443	131	1	*	*	PUNCT
ajfa-1443	131	2	denotes	denote	VERB
ajfa-1443	131	3	10	10	NUM
ajfa-1443	131	4	authors	author	NOUN
ajfa-1443	131	5	who	who	PRON
ajfa-1443	131	6	also	also	ADV
ajfa-1443	131	7	appeared	appear	VERB
ajfa-1443	131	8	in	in	ADP
ajfa-1443	131	9	the	the	DET
ajfa-1443	131	10	top	top	ADJ
ajfa-1443	131	11	5	5	NUM
ajfa-1443	131	12	journal	journal	NOUN
ajfa-1443	131	13	list	list	NOUN
ajfa-1443	131	14	compiled	compile	VERB
ajfa-1443	131	15	by	by	ADP
ajfa-1443	131	16	chan	chan	PROPN
ajfa-1443	131	17	et	et	PROPN
ajfa-1443	131	18	al	al	PROPN
ajfa-1443	131	19	.	.	PROPN
ajfa-1443	132	1	(	(	PUNCT
ajfa-1443	132	2	2005	2005	NUM
ajfa-1443	132	3	)	)	PUNCT
ajfa-1443	132	4	asian	asian	ADJ
ajfa-1443	132	5	journal	journal	NOUN
ajfa-1443	132	6	of	of	ADP
ajfa-1443	132	7	finance	finance	PROPN
ajfa-1443	132	8	&	&	CCONJ
ajfa-1443	132	9	accounting	accounting	PROPN
ajfa-1443	132	10	issn	issn	PROPN
ajfa-1443	132	11	1946	1946	NUM
ajfa-1443	132	12	-	-	PUNCT
ajfa-1443	132	13	052x	052x	NOUN
ajfa-1443	132	14	2012	2012	NUM
ajfa-1443	132	15	,	,	PUNCT
ajfa-1443	132	16	vol	vol	NOUN
ajfa-1443	132	17	.	.	PROPN
ajfa-1443	132	18	4	4	NUM
ajfa-1443	132	19	,	,	PUNCT
ajfa-1443	132	20	no	no	INTJ
ajfa-1443	132	21	.	.	NOUN
ajfa-1443	132	22	1	1	NUM
ajfa-1443	132	23	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1443	132	24	141	141	NUM
ajfa-1443	132	25	the	the	DET
ajfa-1443	132	26	second	second	ADJ
ajfa-1443	132	27	research	research	NOUN
ajfa-1443	132	28	objective	objective	NOUN
ajfa-1443	132	29	is	be	AUX
ajfa-1443	132	30	to	to	PART
ajfa-1443	132	31	measure	measure	VERB
ajfa-1443	132	32	the	the	DET
ajfa-1443	132	33	publication	publication	NOUN
ajfa-1443	132	34	achievement	achievement	NOUN
ajfa-1443	132	35	for	for	ADP
ajfa-1443	132	36	the	the	DET
ajfa-1443	132	37	period	period	NOUN
ajfa-1443	132	38	2000	2000	NUM
ajfa-1443	132	39	to	to	ADP
ajfa-1443	132	40	2010	2010	NUM
ajfa-1443	132	41	using	use	VERB
ajfa-1443	132	42	the	the	DET
ajfa-1443	132	43	number	number	NOUN
ajfa-1443	132	44	of	of	ADP
ajfa-1443	132	45	citations	citation	NOUN
ajfa-1443	132	46	.	.	PUNCT
ajfa-1443	133	1	the	the	DET
ajfa-1443	133	2	name	name	NOUN
ajfa-1443	133	3	of	of	ADP
ajfa-1443	133	4	each	each	DET
ajfa-1443	133	5	author	author	NOUN
ajfa-1443	133	6	who	who	PRON
ajfa-1443	133	7	appeared	appear	VERB
ajfa-1443	133	8	in	in	ADP
ajfa-1443	133	9	the	the	DET
ajfa-1443	133	10	18	18	NUM
ajfa-1443	133	11	journals	journal	NOUN
ajfa-1443	133	12	was	be	AUX
ajfa-1443	133	13	searched	search	VERB
ajfa-1443	133	14	from	from	ADP
ajfa-1443	133	15	three	three	NUM
ajfa-1443	133	16	academic	academic	ADJ
ajfa-1443	133	17	citation	citation	NOUN
ajfa-1443	133	18	indexes	index	NOUN
ajfa-1443	133	19	–	–	PUNCT
ajfa-1443	133	20	ssci	ssci	PROPN
ajfa-1443	133	21	,	,	PUNCT
ajfa-1443	133	22	scopus	scopus	PROPN
ajfa-1443	133	23	,	,	PUNCT
ajfa-1443	133	24	and	and	CCONJ
ajfa-1443	133	25	google	google	PROPN
ajfa-1443	133	26	scholar	scholar	NOUN
ajfa-1443	133	27	.	.	PUNCT
ajfa-1443	134	1	using	use	VERB
ajfa-1443	134	2	the	the	DET
ajfa-1443	134	3	citation	citation	NOUN
ajfa-1443	134	4	analysis	analysis	NOUN
ajfa-1443	134	5	method	method	NOUN
ajfa-1443	134	6	,	,	PUNCT
ajfa-1443	134	7	the	the	DET
ajfa-1443	134	8	study	study	NOUN
ajfa-1443	134	9	found	find	VERB
ajfa-1443	134	10	that	that	SCONJ
ajfa-1443	134	11	robert	robert	PROPN
ajfa-1443	134	12	h.	h.	PROPN
ajfa-1443	134	13	chenhall	chenhall	PROPN
ajfa-1443	134	14	(	(	PUNCT
ajfa-1443	134	15	monash	monash	PROPN
ajfa-1443	134	16	u	u	PROPN
ajfa-1443	134	17	)	)	PUNCT
ajfa-1443	134	18	,	,	PUNCT
ajfa-1443	134	19	t.j	t.j	PROPN
ajfa-1443	134	20	.	.	PROPN
ajfa-1443	134	21	wong	wong	PROPN
ajfa-1443	134	22	(	(	PUNCT
ajfa-1443	134	23	cuhk	cuhk	PROPN
ajfa-1443	134	24	)	)	PUNCT
ajfa-1443	134	25	,	,	PUNCT
ajfa-1443	134	26	and	and	CCONJ
ajfa-1443	134	27	ferdinand	ferdinand	PROPN
ajfa-1443	134	28	a.	a.	PROPN
ajfa-1443	134	29	gul	gul	PROPN
ajfa-1443	134	30	(	(	PUNCT
ajfa-1443	134	31	monash	monash	PROPN
ajfa-1443	134	32	u	u	NOUN
ajfa-1443	134	33	)	)	PUNCT
ajfa-1443	134	34	obtained	obtain	VERB
ajfa-1443	134	35	the	the	DET
ajfa-1443	134	36	highest	high	ADJ
ajfa-1443	134	37	total	total	ADJ
ajfa-1443	134	38	citations	citation	NOUN
ajfa-1443	134	39	from	from	ADP
ajfa-1443	134	40	both	both	CCONJ
ajfa-1443	134	41	scopus	scopus	NOUN
ajfa-1443	134	42	and	and	CCONJ
ajfa-1443	134	43	google	google	PROPN
ajfa-1443	134	44	scholar	scholar	NOUN
ajfa-1443	134	45	.	.	PUNCT
ajfa-1443	135	1	however	however	ADV
ajfa-1443	135	2	,	,	PUNCT
ajfa-1443	135	3	when	when	SCONJ
ajfa-1443	135	4	ssci	ssci	PROPN
ajfa-1443	135	5	is	be	AUX
ajfa-1443	135	6	used	use	VERB
ajfa-1443	135	7	,	,	PUNCT
ajfa-1443	135	8	t.j	t.j	PROPN
ajfa-1443	135	9	.	.	PROPN
ajfa-1443	135	10	wong	wong	PROPN
ajfa-1443	135	11	(	(	PUNCT
ajfa-1443	135	12	cuhk	cuhk	PROPN
ajfa-1443	135	13	)	)	PUNCT
ajfa-1443	135	14	,	,	PUNCT
ajfa-1443	135	15	robert	robert	PROPN
ajfa-1443	135	16	h.	h.	PROPN
ajfa-1443	135	17	chenhall	chenhall	PROPN
ajfa-1443	135	18	(	(	PUNCT
ajfa-1443	135	19	monash	monash	PROPN
ajfa-1443	135	20	u	u	PROPN
ajfa-1443	135	21	)	)	PUNCT
ajfa-1443	135	22	,	,	PUNCT
ajfa-1443	135	23	and	and	CCONJ
ajfa-1443	135	24	hun	hun	PROPN
ajfa-1443	135	25	-	-	PUNCT
ajfa-1443	135	26	tong	tong	PROPN
ajfa-1443	135	27	tan	tan	PROPN
ajfa-1443	135	28	(	(	PUNCT
ajfa-1443	135	29	ntu	ntu	PROPN
ajfa-1443	135	30	)	)	PUNCT
ajfa-1443	135	31	are	be	AUX
ajfa-1443	135	32	the	the	DET
ajfa-1443	135	33	top	top	ADJ
ajfa-1443	135	34	three	three	NUM
ajfa-1443	135	35	most	most	ADV
ajfa-1443	135	36	productive	productive	ADJ
ajfa-1443	135	37	authors	author	NOUN
ajfa-1443	135	38	.	.	PUNCT
ajfa-1443	136	1	refer	refer	VERB
ajfa-1443	136	2	to	to	ADP
ajfa-1443	136	3	tables	table	NOUN
ajfa-1443	136	4	4	4	NUM
ajfa-1443	136	5	,	,	PUNCT
ajfa-1443	136	6	5	5	NUM
ajfa-1443	136	7	and	and	CCONJ
ajfa-1443	136	8	6	6	NUM
ajfa-1443	136	9	for	for	ADP
ajfa-1443	136	10	more	more	ADJ
ajfa-1443	136	11	information	information	NOUN
ajfa-1443	136	12	about	about	ADP
ajfa-1443	136	13	the	the	DET
ajfa-1443	136	14	top	top	ADJ
ajfa-1443	136	15	20	20	NUM
ajfa-1443	136	16	authors	author	NOUN
ajfa-1443	136	17	in	in	ADP
ajfa-1443	136	18	terms	term	NOUN
ajfa-1443	136	19	of	of	ADP
ajfa-1443	136	20	total	total	ADJ
ajfa-1443	136	21	citation	citation	NOUN
ajfa-1443	136	22	.	.	PUNCT
ajfa-1443	137	1	table	table	NOUN
ajfa-1443	137	2	4	4	NUM
ajfa-1443	137	3	.	.	PUNCT
ajfa-1443	138	1	the	the	DET
ajfa-1443	138	2	top	top	ADJ
ajfa-1443	138	3	20	20	NUM
ajfa-1443	138	4	most	most	ADV
ajfa-1443	138	5	cited	cite	VERB
ajfa-1443	138	6	asia	asia	PROPN
ajfa-1443	138	7	-	-	PUNCT
ajfa-1443	138	8	pacific	pacific	PROPN
ajfa-1443	138	9	accounting	accounting	NOUN
ajfa-1443	138	10	authors	author	NOUN
ajfa-1443	138	11	in	in	ADP
ajfa-1443	138	12	ssci	ssci	PROPN
ajfa-1443	138	13	rank	rank	NOUN
ajfa-1443	138	14	author	author	NOUN
ajfa-1443	138	15	affiliation	affiliation	NOUN
ajfa-1443	138	16	total	total	NOUN
ajfa-1443	138	17	citation	citation	NOUN
ajfa-1443	138	18	1	1	NUM
ajfa-1443	138	19	t.j	t.j	PROPN
ajfa-1443	138	20	.	.	PROPN
ajfa-1443	138	21	wong	wong	PROPN
ajfa-1443	138	22	chinese	chinese	PROPN
ajfa-1443	138	23	university	university	PROPN
ajfa-1443	138	24	of	of	ADP
ajfa-1443	138	25	hong	hong	PROPN
ajfa-1443	138	26	kong	kong	PROPN
ajfa-1443	138	27	225	225	NUM
ajfa-1443	138	28	2	2	NUM
ajfa-1443	138	29	robert	robert	PROPN
ajfa-1443	138	30	h.	h.	PROPN
ajfa-1443	138	31	chenhall	chenhall	PROPN
ajfa-1443	138	32	monash	monash	PROPN
ajfa-1443	138	33	university	university	PROPN
ajfa-1443	138	34	213	213	NUM
ajfa-1443	138	35	3	3	NUM
ajfa-1443	138	36	hun	hun	PROPN
ajfa-1443	138	37	-	-	PUNCT
ajfa-1443	138	38	tong	tong	PROPN
ajfa-1443	138	39	tan	tan	PROPN
ajfa-1443	138	40	nanyang	nanyang	PROPN
ajfa-1443	138	41	technological	technological	PROPN
ajfa-1443	138	42	university	university	NOUN
ajfa-1443	138	43	183	183	NUM
ajfa-1443	138	44	4	4	NUM
ajfa-1443	138	45	joseph	joseph	PROPN
ajfa-1443	138	46	p.	p.	PROPN
ajfa-1443	138	47	h.	h.	PROPN
ajfa-1443	138	48	fan	fan	PROPN
ajfa-1443	139	1	chinese	chinese	PROPN
ajfa-1443	139	2	university	university	PROPN
ajfa-1443	139	3	of	of	ADP
ajfa-1443	139	4	hong	hong	PROPN
ajfa-1443	139	5	kong	kong	PROPN
ajfa-1443	139	6	143	143	NUM
ajfa-1443	139	7	5	5	NUM
ajfa-1443	139	8	chul	chul	PROPN
ajfa-1443	139	9	w.	w.	PROPN
ajfa-1443	139	10	park	park	PROPN
ajfa-1443	139	11	sungkyunkwan	sungkyunkwan	PROPN
ajfa-1443	139	12	university	university	PROPN
ajfa-1443	139	13	135	135	NUM
ajfa-1443	139	14	6	6	NUM
ajfa-1443	139	15	ferdinand	ferdinand	PROPN
ajfa-1443	139	16	a.	a.	PROPN
ajfa-1443	139	17	gul	gul	PROPN
ajfa-1443	139	18	monash	monash	PROPN
ajfa-1443	139	19	university	university	PROPN
ajfa-1443	139	20	sunway	sunway	PROPN
ajfa-1443	139	21	campus	campus	NOUN
ajfa-1443	139	22	130	130	NUM
ajfa-1443	139	23	7	7	NUM
ajfa-1443	139	24	donald	donald	PROPN
ajfa-1443	139	25	j.	j.	PROPN
ajfa-1443	139	26	stokes	stokes	PROPN
ajfa-1443	139	27	university	university	PROPN
ajfa-1443	139	28	of	of	ADP
ajfa-1443	139	29	technology	technology	PROPN
ajfa-1443	139	30	,	,	PUNCT
ajfa-1443	139	31	sydney	sydney	PROPN
ajfa-1443	139	32	122	122	NUM
ajfa-1443	139	33	8	8	NUM
ajfa-1443	139	34	wai	wai	PROPN
ajfa-1443	139	35	fong	fong	PROPN
ajfa-1443	139	36	chua	chua	PROPN
ajfa-1443	139	37	university	university	PROPN
ajfa-1443	139	38	of	of	ADP
ajfa-1443	139	39	new	new	PROPN
ajfa-1443	139	40	south	south	PROPN
ajfa-1443	139	41	wales	wales	PROPN
ajfa-1443	139	42	102	102	NUM
ajfa-1443	139	43	9	9	NUM
ajfa-1443	139	44	easton	easton	PROPN
ajfa-1443	139	45	peter	peter	PROPN
ajfa-1443	139	46	university	university	PROPN
ajfa-1443	139	47	of	of	ADP
ajfa-1443	139	48	notre	notre	PROPN
ajfa-1443	139	49	dame	dame	PROPN
ajfa-1443	139	50	100	100	NUM
ajfa-1443	139	51	10	10	NUM
ajfa-1443	139	52	peter	peter	PROPN
ajfa-1443	139	53	m.	m.	PROPN
ajfa-1443	139	54	clarkson	clarkson	PROPN
ajfa-1443	139	55	university	university	PROPN
ajfa-1443	139	56	of	of	ADP
ajfa-1443	139	57	queensland	queensland	PROPN
ajfa-1443	139	58	98	98	NUM
ajfa-1443	139	59	11	11	NUM
ajfa-1443	139	60	andrew	andrew	PROPN
ajfa-1443	139	61	ferguson	ferguson	PROPN
ajfa-1443	139	62	university	university	PROPN
ajfa-1443	139	63	of	of	ADP
ajfa-1443	139	64	technology	technology	PROPN
ajfa-1443	139	65	,	,	PUNCT
ajfa-1443	139	66	sydney	sydney	PROPN
ajfa-1443	139	67	85	85	NUM
ajfa-1443	139	68	12	12	NUM
ajfa-1443	139	69	ken	ken	PROPN
ajfa-1443	139	70	t.	t.	PROPN
ajfa-1443	139	71	trotman	trotman	PROPN
ajfa-1443	139	72	university	university	PROPN
ajfa-1443	139	73	of	of	ADP
ajfa-1443	139	74	new	new	PROPN
ajfa-1443	139	75	south	south	PROPN
ajfa-1443	139	76	wales	wales	PROPN
ajfa-1443	139	77	82	82	NUM
ajfa-1443	139	78	13	13	NUM
ajfa-1443	139	79	margaret	margaret	PROPN
ajfa-1443	139	80	a.	a.	PROPN
ajfa-1443	139	81	abernethy	abernethy	PROPN
ajfa-1443	139	82	university	university	PROPN
ajfa-1443	139	83	of	of	ADP
ajfa-1443	139	84	melbourne	melbourne	PROPN
ajfa-1443	139	85	81	81	NUM
ajfa-1443	139	86	14	14	NUM
ajfa-1443	139	87	james	james	PROPN
ajfa-1443	139	88	r.	r.	PROPN
ajfa-1443	139	89	frederickson	frederickson	PROPN
ajfa-1443	140	1	hong	hong	PROPN
ajfa-1443	140	2	kong	kong	PROPN
ajfa-1443	140	3	university	university	PROPN
ajfa-1443	140	4	of	of	ADP
ajfa-1443	140	5	science	science	NOUN
ajfa-1443	140	6	and	and	CCONJ
ajfa-1443	140	7	technology	technology	NOUN
ajfa-1443	140	8	78	78	NUM
ajfa-1443	140	9	15	15	NUM
ajfa-1443	140	10	jere	jere	PROPN
ajfa-1443	140	11	r.	r.	PROPN
ajfa-1443	140	12	francis	francis	PROPN
ajfa-1443	140	13	university	university	PROPN
ajfa-1443	140	14	of	of	ADP
ajfa-1443	140	15	melbourne	melbourne	PROPN
ajfa-1443	140	16	76	76	NUM
ajfa-1443	140	17	16	16	NUM
ajfa-1443	140	18	clive	clive	PROPN
ajfa-1443	140	19	s.	s.	PROPN
ajfa-1443	140	20	lennox	lennox	PROPN
ajfa-1443	140	21	hong	hong	PROPN
ajfa-1443	140	22	kong	kong	PROPN
ajfa-1443	140	23	university	university	PROPN
ajfa-1443	140	24	of	of	ADP
ajfa-1443	140	25	science	science	NOUN
ajfa-1443	140	26	and	and	CCONJ
ajfa-1443	140	27	technology	technology	NOUN
ajfa-1443	140	28	69	69	NUM
ajfa-1443	140	29	17	17	NUM
ajfa-1443	140	30	jeong	jeong	PROPN
ajfa-1443	140	31	-	-	PUNCT
ajfa-1443	140	32	bon	bon	PROPN
ajfa-1443	140	33	kim	kim	PROPN
ajfa-1443	140	34	city	city	PROPN
ajfa-1443	140	35	university	university	PROPN
ajfa-1443	140	36	of	of	ADP
ajfa-1443	140	37	hong	hong	PROPN
ajfa-1443	140	38	kong	kong	PROPN
ajfa-1443	140	39	62	62	NUM
ajfa-1443	140	40	18	18	NUM
ajfa-1443	140	41	rachel	rachel	PROPN
ajfa-1443	140	42	f.	f.	PROPN
ajfa-1443	140	43	baskerville	baskerville	PROPN
ajfa-1443	140	44	victoria	victoria	PROPN
ajfa-1443	140	45	university	university	PROPN
ajfa-1443	140	46	of	of	ADP
ajfa-1443	140	47	wellington	wellington	PROPN
ajfa-1443	140	48	61	61	NUM
ajfa-1443	140	49	19	19	NUM
ajfa-1443	140	50	(	(	PUNCT
ajfa-1443	140	51	tied	tie	VERB
ajfa-1443	140	52	)	)	PUNCT
ajfa-1443	140	53	woody	woody	PROPN
ajfa-1443	140	54	wu	wu	PROPN
ajfa-1443	140	55	chinese	chinese	PROPN
ajfa-1443	140	56	university	university	PROPN
ajfa-1443	140	57	of	of	ADP
ajfa-1443	140	58	hong	hong	PROPN
ajfa-1443	140	59	kong	kong	PROPN
ajfa-1443	140	60	60	60	NUM
ajfa-1443	140	61	19	19	NUM
ajfa-1443	140	62	(	(	PUNCT
ajfa-1443	140	63	tied	tie	VERB
ajfa-1443	140	64	)	)	PUNCT
ajfa-1443	140	65	jong	jong	PROPN
ajfa-1443	140	66	-	-	PUNCT
ajfa-1443	140	67	hag	hag	NOUN
ajfa-1443	140	68	choi	choi	NOUN
ajfa-1443	140	69	city	city	PROPN
ajfa-1443	140	70	university	university	PROPN
ajfa-1443	140	71	of	of	ADP
ajfa-1443	140	72	hong	hong	PROPN
ajfa-1443	140	73	kong	kong	PROPN
ajfa-1443	140	74	60	60	NUM
ajfa-1443	140	75	asian	asian	ADJ
ajfa-1443	140	76	journal	journal	NOUN
ajfa-1443	140	77	of	of	ADP
ajfa-1443	140	78	finance	finance	PROPN
ajfa-1443	140	79	&	&	CCONJ
ajfa-1443	140	80	accounting	accounting	PROPN
ajfa-1443	140	81	issn	issn	PROPN
ajfa-1443	140	82	1946	1946	NUM
ajfa-1443	140	83	-	-	PUNCT
ajfa-1443	140	84	052x	052x	NOUN
ajfa-1443	140	85	2012	2012	NUM
ajfa-1443	140	86	,	,	PUNCT
ajfa-1443	140	87	vol	vol	NOUN
ajfa-1443	140	88	.	.	PROPN
ajfa-1443	140	89	4	4	NUM
ajfa-1443	140	90	,	,	PUNCT
ajfa-1443	140	91	no	no	INTJ
ajfa-1443	140	92	.	.	NOUN
ajfa-1443	140	93	1	1	NUM
ajfa-1443	140	94	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1443	140	95	142	142	NUM
ajfa-1443	140	96	table	table	NOUN
ajfa-1443	140	97	5	5	NUM
ajfa-1443	140	98	.	.	PUNCT
ajfa-1443	141	1	the	the	DET
ajfa-1443	141	2	top	top	ADJ
ajfa-1443	141	3	20	20	NUM
ajfa-1443	141	4	most	most	ADV
ajfa-1443	141	5	cited	cite	VERB
ajfa-1443	141	6	asia	asia	PROPN
ajfa-1443	141	7	-	-	PUNCT
ajfa-1443	141	8	pacific	pacific	PROPN
ajfa-1443	141	9	accounting	accounting	NOUN
ajfa-1443	141	10	authors	author	NOUN
ajfa-1443	141	11	in	in	ADP
ajfa-1443	141	12	scopus	scopus	PROPN
ajfa-1443	141	13	rank	rank	PROPN
ajfa-1443	141	14	author	author	NOUN
ajfa-1443	141	15	affiliation	affiliation	NOUN
ajfa-1443	141	16	total	total	NOUN
ajfa-1443	141	17	citation	citation	NOUN
ajfa-1443	141	18	1	1	NUM
ajfa-1443	141	19	robert	robert	PROPN
ajfa-1443	141	20	h.	h.	PROPN
ajfa-1443	141	21	chenhall	chenhall	PROPN
ajfa-1443	141	22	monash	monash	PROPN
ajfa-1443	141	23	university	university	PROPN
ajfa-1443	141	24	376	376	NUM
ajfa-1443	141	25	2	2	NUM
ajfa-1443	141	26	t.j	t.j	PROPN
ajfa-1443	141	27	.	.	PROPN
ajfa-1443	141	28	wong	wong	PROPN
ajfa-1443	141	29	chinese	chinese	PROPN
ajfa-1443	141	30	university	university	PROPN
ajfa-1443	141	31	of	of	ADP
ajfa-1443	141	32	hong	hong	PROPN
ajfa-1443	141	33	kong	kong	PROPN
ajfa-1443	141	34	371	371	NUM
ajfa-1443	141	35	3	3	NUM
ajfa-1443	141	36	ferdinand	ferdinand	PROPN
ajfa-1443	141	37	a.	a.	PROPN
ajfa-1443	141	38	gul	gul	PROPN
ajfa-1443	141	39	monash	monash	PROPN
ajfa-1443	141	40	university	university	PROPN
ajfa-1443	141	41	sunway	sunway	PROPN
ajfa-1443	141	42	campus	campus	NOUN
ajfa-1443	141	43	299	299	NUM
ajfa-1443	141	44	4	4	NUM
ajfa-1443	141	45	joseph	joseph	PROPN
ajfa-1443	141	46	p.	p.	PROPN
ajfa-1443	141	47	h.	h.	PROPN
ajfa-1443	141	48	fan	fan	PROPN
ajfa-1443	142	1	chinese	chinese	PROPN
ajfa-1443	142	2	university	university	PROPN
ajfa-1443	142	3	of	of	ADP
ajfa-1443	142	4	hong	hong	PROPN
ajfa-1443	142	5	kong	kong	PROPN
ajfa-1443	142	6	245	245	NUM
ajfa-1443	142	7	5	5	NUM
ajfa-1443	142	8	hun	hun	PROPN
ajfa-1443	142	9	-	-	PUNCT
ajfa-1443	142	10	tong	tong	PROPN
ajfa-1443	142	11	tan	tan	PROPN
ajfa-1443	142	12	nanyang	nanyang	PROPN
ajfa-1443	142	13	technological	technological	PROPN
ajfa-1443	142	14	university	university	NOUN
ajfa-1443	142	15	212	212	NUM
ajfa-1443	142	16	6	6	NUM
ajfa-1443	142	17	chul	chul	PROPN
ajfa-1443	142	18	w.	w.	PROPN
ajfa-1443	142	19	park	park	PROPN
ajfa-1443	142	20	sungkyunkwan	sungkyunkwan	PROPN
ajfa-1443	142	21	university	university	PROPN
ajfa-1443	142	22	200	200	NUM
ajfa-1443	142	23	7	7	NUM
ajfa-1443	142	24	wai	wai	PROPN
ajfa-1443	142	25	fong	fong	PROPN
ajfa-1443	142	26	chua	chua	PROPN
ajfa-1443	142	27	university	university	PROPN
ajfa-1443	142	28	of	of	ADP
ajfa-1443	142	29	new	new	PROPN
ajfa-1443	142	30	south	south	PROPN
ajfa-1443	142	31	wales	wales	PROPN
ajfa-1443	142	32	185	185	NUM
ajfa-1443	142	33	8	8	NUM
ajfa-1443	142	34	charles	charles	PROPN
ajfa-1443	142	35	j.	j.	PROPN
ajfa-1443	142	36	p.	p.	PROPN
ajfa-1443	142	37	chen	chen	PROPN
ajfa-1443	142	38	city	city	PROPN
ajfa-1443	142	39	university	university	PROPN
ajfa-1443	142	40	of	of	ADP
ajfa-1443	142	41	hong	hong	PROPN
ajfa-1443	142	42	kong	kong	PROPN
ajfa-1443	142	43	172	172	NUM
ajfa-1443	142	44	9	9	NUM
ajfa-1443	142	45	donald	donald	PROPN
ajfa-1443	142	46	j.	j.	PROPN
ajfa-1443	142	47	stokes	stokes	PROPN
ajfa-1443	142	48	university	university	PROPN
ajfa-1443	142	49	of	of	ADP
ajfa-1443	142	50	technology	technology	PROPN
ajfa-1443	142	51	,	,	PUNCT
ajfa-1443	142	52	sydney	sydney	PROPN
ajfa-1443	142	53	171	171	NUM
ajfa-1443	142	54	10	10	NUM
ajfa-1443	143	1	michael	michael	PROPN
ajfa-1443	143	2	firth	firth	PROPN
ajfa-1443	143	3	hong	hong	PROPN
ajfa-1443	143	4	kong	kong	PROPN
ajfa-1443	143	5	polytechnic	polytechnic	PROPN
ajfa-1443	143	6	university	university	PROPN
ajfa-1443	143	7	156	156	NUM
ajfa-1443	143	8	11	11	NUM
ajfa-1443	143	9	jeong	jeong	PROPN
ajfa-1443	143	10	-	-	PUNCT
ajfa-1443	143	11	bon	bon	PROPN
ajfa-1443	143	12	kim	kim	PROPN
ajfa-1443	143	13	city	city	PROPN
ajfa-1443	143	14	university	university	PROPN
ajfa-1443	143	15	of	of	ADP
ajfa-1443	143	16	hong	hong	PROPN
ajfa-1443	143	17	kong	kong	PROPN
ajfa-1443	143	18	137	137	NUM
ajfa-1443	143	19	12	12	NUM
ajfa-1443	143	20	(	(	PUNCT
ajfa-1443	143	21	tied	tie	VERB
ajfa-1443	143	22	)	)	PUNCT
ajfa-1443	143	23	easton	easton	PROPN
ajfa-1443	143	24	peter	peter	PROPN
ajfa-1443	143	25	university	university	PROPN
ajfa-1443	143	26	of	of	ADP
ajfa-1443	143	27	notre	notre	PROPN
ajfa-1443	143	28	dame	dame	PROPN
ajfa-1443	143	29	132	132	NUM
ajfa-1443	143	30	12	12	NUM
ajfa-1443	143	31	(	(	PUNCT
ajfa-1443	143	32	tied	tie	VERB
ajfa-1443	143	33	)	)	PUNCT
ajfa-1443	143	34	margaret	margaret	PROPN
ajfa-1443	143	35	a.	a.	PROPN
ajfa-1443	143	36	abernethy	abernethy	PROPN
ajfa-1443	143	37	university	university	PROPN
ajfa-1443	143	38	of	of	ADP
ajfa-1443	143	39	melbourne	melbourne	PROPN
ajfa-1443	143	40	132	132	NUM
ajfa-1443	143	41	14	14	NUM
ajfa-1443	143	42	(	(	PUNCT
ajfa-1443	143	43	tied	tie	VERB
ajfa-1443	143	44	)	)	PUNCT
ajfa-1443	143	45	james	james	PROPN
ajfa-1443	143	46	r.	r.	PROPN
ajfa-1443	143	47	frederickson	frederickson	PROPN
ajfa-1443	143	48	hongkong	hongkong	PROPN
ajfa-1443	143	49	university	university	PROPN
ajfa-1443	143	50	of	of	ADP
ajfa-1443	143	51	science	science	NOUN
ajfa-1443	143	52	and	and	CCONJ
ajfa-1443	143	53	technology	technology	NOUN
ajfa-1443	143	54	117	117	NUM
ajfa-1443	143	55	14	14	NUM
ajfa-1443	143	56	(	(	PUNCT
ajfa-1443	143	57	tied	tie	VERB
ajfa-1443	143	58	)	)	PUNCT
ajfa-1443	143	59	andrew	andrew	PROPN
ajfa-1443	143	60	ferguson	ferguson	PROPN
ajfa-1443	143	61	university	university	PROPN
ajfa-1443	143	62	of	of	ADP
ajfa-1443	143	63	technology	technology	PROPN
ajfa-1443	143	64	,	,	PUNCT
ajfa-1443	143	65	sydney	sydney	PROPN
ajfa-1443	143	66	117	117	NUM
ajfa-1443	143	67	16	16	NUM
ajfa-1443	143	68	(	(	PUNCT
ajfa-1443	143	69	tied	tie	VERB
ajfa-1443	143	70	)	)	PUNCT
ajfa-1443	143	71	y.	y.	PROPN
ajfa-1443	143	72	t.	t.	PROPN
ajfa-1443	143	73	mak	mak	PROPN
ajfa-1443	143	74	national	national	PROPN
ajfa-1443	143	75	university	university	PROPN
ajfa-1443	143	76	of	of	ADP
ajfa-1443	143	77	singapore	singapore	PROPN
ajfa-1443	143	78	108	108	NUM
ajfa-1443	143	79	16	16	NUM
ajfa-1443	143	80	(	(	PUNCT
ajfa-1443	143	81	tied	tie	VERB
ajfa-1443	143	82	)	)	PUNCT
ajfa-1443	143	83	jere	jere	PROPN
ajfa-1443	143	84	r.	r.	PROPN
ajfa-1443	143	85	francis	francis	PROPN
ajfa-1443	143	86	university	university	PROPN
ajfa-1443	143	87	of	of	ADP
ajfa-1443	143	88	melbourne	melbourne	PROPN
ajfa-1443	143	89	108	108	NUM
ajfa-1443	143	90	18	18	NUM
ajfa-1443	143	91	rachel	rachel	PROPN
ajfa-1443	143	92	f.	f.	PROPN
ajfa-1443	143	93	baskerville	baskerville	PROPN
ajfa-1443	143	94	victoria	victoria	PROPN
ajfa-1443	143	95	university	university	PROPN
ajfa-1443	143	96	of	of	ADP
ajfa-1443	143	97	wellington	wellington	PROPN
ajfa-1443	143	98	105	105	NUM
ajfa-1443	143	99	19	19	NUM
ajfa-1443	143	100	ken	ken	PROPN
ajfa-1443	143	101	t.	t.	PROPN
ajfa-1443	143	102	trotman	trotman	PROPN
ajfa-1443	143	103	university	university	PROPN
ajfa-1443	143	104	of	of	ADP
ajfa-1443	143	105	new	new	PROPN
ajfa-1443	143	106	south	south	PROPN
ajfa-1443	143	107	wales	wales	PROPN
ajfa-1443	143	108	100	100	NUM
ajfa-1443	143	109	20	20	NUM
ajfa-1443	143	110	chi	chi	ADJ
ajfa-1443	143	111	-	-	PUNCT
ajfa-1443	143	112	wen	wen	PROPN
ajfa-1443	143	113	jevons	jevons	PROPN
ajfa-1443	143	114	lee	lee	PROPN
ajfa-1443	143	115	hong	hong	PROPN
ajfa-1443	143	116	kong	kong	PROPN
ajfa-1443	143	117	university	university	PROPN
ajfa-1443	143	118	of	of	ADP
ajfa-1443	143	119	science	science	NOUN
ajfa-1443	143	120	and	and	CCONJ
ajfa-1443	143	121	technology	technology	NOUN
ajfa-1443	143	122	97	97	NUM
ajfa-1443	143	123	asian	asian	ADJ
ajfa-1443	143	124	journal	journal	NOUN
ajfa-1443	143	125	of	of	ADP
ajfa-1443	143	126	finance	finance	PROPN
ajfa-1443	143	127	&	&	CCONJ
ajfa-1443	143	128	accounting	accounting	PROPN
ajfa-1443	143	129	issn	issn	PROPN
ajfa-1443	143	130	1946	1946	NUM
ajfa-1443	143	131	-	-	PUNCT
ajfa-1443	143	132	052x	052x	NOUN
ajfa-1443	143	133	2012	2012	NUM
ajfa-1443	143	134	,	,	PUNCT
ajfa-1443	143	135	vol	vol	NOUN
ajfa-1443	143	136	.	.	PROPN
ajfa-1443	144	1	4	4	NUM
ajfa-1443	144	2	,	,	PUNCT
ajfa-1443	144	3	no	no	INTJ
ajfa-1443	144	4	.	.	NOUN
ajfa-1443	144	5	1	1	NUM
ajfa-1443	144	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1443	144	7	143	143	NUM
ajfa-1443	144	8	table	table	NOUN
ajfa-1443	144	9	6	6	NUM
ajfa-1443	144	10	.	.	PUNCT
ajfa-1443	145	1	the	the	DET
ajfa-1443	145	2	top	top	ADJ
ajfa-1443	145	3	20	20	NUM
ajfa-1443	145	4	most	most	ADV
ajfa-1443	145	5	cited	cite	VERB
ajfa-1443	145	6	asia	asia	PROPN
ajfa-1443	145	7	-	-	PUNCT
ajfa-1443	145	8	pacific	pacific	PROPN
ajfa-1443	145	9	accounting	accounting	NOUN
ajfa-1443	145	10	authors	author	NOUN
ajfa-1443	145	11	in	in	ADP
ajfa-1443	145	12	google	google	PROPN
ajfa-1443	145	13	scholar	scholar	NOUN
ajfa-1443	145	14	rank	rank	NOUN
ajfa-1443	145	15	author	author	NOUN
ajfa-1443	145	16	affiliation	affiliation	NOUN
ajfa-1443	145	17	total	total	NOUN
ajfa-1443	145	18	citation	citation	NOUN
ajfa-1443	145	19	1	1	NUM
ajfa-1443	145	20	t.j	t.j	PROPN
ajfa-1443	145	21	.	.	PROPN
ajfa-1443	145	22	wong	wong	PROPN
ajfa-1443	145	23	chinese	chinese	PROPN
ajfa-1443	145	24	university	university	PROPN
ajfa-1443	145	25	of	of	ADP
ajfa-1443	145	26	hong	hong	PROPN
ajfa-1443	145	27	kong	kong	PROPN
ajfa-1443	145	28	1,218	1,218	NUM
ajfa-1443	145	29	2	2	NUM
ajfa-1443	145	30	robert	robert	PROPN
ajfa-1443	145	31	h.	h.	PROPN
ajfa-1443	145	32	chenhall	chenhall	PROPN
ajfa-1443	145	33	monash	monash	PROPN
ajfa-1443	145	34	university	university	PROPN
ajfa-1443	145	35	1,030	1,030	NUM
ajfa-1443	145	36	3	3	NUM
ajfa-1443	145	37	ferdinand	ferdinand	PROPN
ajfa-1443	145	38	a.	a.	PROPN
ajfa-1443	145	39	gul	gul	PROPN
ajfa-1443	145	40	monash	monash	PROPN
ajfa-1443	145	41	university	university	PROPN
ajfa-1443	145	42	sunway	sunway	PROPN
ajfa-1443	145	43	campus	campus	NOUN
ajfa-1443	146	1	907	907	NUM
ajfa-1443	146	2	4	4	NUM
ajfa-1443	146	3	joseph	joseph	PROPN
ajfa-1443	146	4	p.	p.	PROPN
ajfa-1443	146	5	h.	h.	PROPN
ajfa-1443	146	6	fan	fan	PROPN
ajfa-1443	147	1	chinese	chinese	PROPN
ajfa-1443	147	2	university	university	PROPN
ajfa-1443	147	3	of	of	ADP
ajfa-1443	147	4	hong	hong	PROPN
ajfa-1443	147	5	kong	kong	PROPN
ajfa-1443	147	6	875	875	NUM
ajfa-1443	147	7	5	5	NUM
ajfa-1443	147	8	chul	chul	PROPN
ajfa-1443	147	9	w.	w.	PROPN
ajfa-1443	147	10	park	park	PROPN
ajfa-1443	147	11	sungkyunkwan	sungkyunkwan	PROPN
ajfa-1443	147	12	university	university	PROPN
ajfa-1443	147	13	652	652	NUM
ajfa-1443	147	14	6	6	NUM
ajfa-1443	147	15	hun	hun	PROPN
ajfa-1443	147	16	-	-	PUNCT
ajfa-1443	147	17	tong	tong	PROPN
ajfa-1443	147	18	tan	tan	PROPN
ajfa-1443	147	19	nanyang	nanyang	PROPN
ajfa-1443	147	20	technological	technological	PROPN
ajfa-1443	147	21	university	university	NOUN
ajfa-1443	147	22	582	582	NUM
ajfa-1443	147	23	7	7	NUM
ajfa-1443	147	24	easton	easton	PROPN
ajfa-1443	147	25	peter	peter	PROPN
ajfa-1443	147	26	university	university	PROPN
ajfa-1443	147	27	of	of	ADP
ajfa-1443	147	28	notre	notre	PROPN
ajfa-1443	147	29	dame	dame	PROPN
ajfa-1443	147	30	498	498	NUM
ajfa-1443	147	31	8	8	NUM
ajfa-1443	147	32	wai	wai	PROPN
ajfa-1443	147	33	fong	fong	PROPN
ajfa-1443	147	34	chua	chua	PROPN
ajfa-1443	147	35	university	university	PROPN
ajfa-1443	147	36	of	of	ADP
ajfa-1443	147	37	new	new	PROPN
ajfa-1443	147	38	south	south	PROPN
ajfa-1443	147	39	wales	wales	PROPN
ajfa-1443	147	40	462	462	NUM
ajfa-1443	147	41	9	9	NUM
ajfa-1443	147	42	donald	donald	PROPN
ajfa-1443	147	43	j.	j.	PROPN
ajfa-1443	147	44	stokes	stokes	PROPN
ajfa-1443	147	45	university	university	PROPN
ajfa-1443	147	46	of	of	ADP
ajfa-1443	147	47	technology	technology	PROPN
ajfa-1443	147	48	,	,	PUNCT
ajfa-1443	147	49	sydney	sydney	PROPN
ajfa-1443	147	50	420	420	NUM
ajfa-1443	147	51	10	10	NUM
ajfa-1443	147	52	margaret	margaret	PROPN
ajfa-1443	147	53	a.	a.	PROPN
ajfa-1443	147	54	abernethy	abernethy	PROPN
ajfa-1443	147	55	university	university	PROPN
ajfa-1443	147	56	of	of	ADP
ajfa-1443	147	57	melbourne	melbourne	PROPN
ajfa-1443	147	58	409	409	NUM
ajfa-1443	147	59	11	11	NUM
ajfa-1443	147	60	michael	michael	PROPN
ajfa-1443	147	61	firth	firth	PROPN
ajfa-1443	147	62	hong	hong	PROPN
ajfa-1443	147	63	kong	kong	PROPN
ajfa-1443	147	64	polytechnic	polytechnic	PROPN
ajfa-1443	147	65	university	university	PROPN
ajfa-1443	147	66	408	408	NUM
ajfa-1443	147	67	12	12	NUM
ajfa-1443	147	68	charles	charles	PROPN
ajfa-1443	148	1	j.	j.	PROPN
ajfa-1443	148	2	p.	p.	PROPN
ajfa-1443	148	3	chen	chen	PROPN
ajfa-1443	148	4	city	city	PROPN
ajfa-1443	148	5	university	university	PROPN
ajfa-1443	148	6	of	of	ADP
ajfa-1443	148	7	hong	hong	PROPN
ajfa-1443	148	8	kong	kong	PROPN
ajfa-1443	148	9	384	384	NUM
ajfa-1443	148	10	13	13	NUM
ajfa-1443	148	11	jeong	jeong	PROPN
ajfa-1443	148	12	-	-	PUNCT
ajfa-1443	148	13	bon	bon	PROPN
ajfa-1443	148	14	kim	kim	PROPN
ajfa-1443	148	15	city	city	PROPN
ajfa-1443	148	16	university	university	PROPN
ajfa-1443	148	17	of	of	ADP
ajfa-1443	148	18	hong	hong	PROPN
ajfa-1443	148	19	kong	kong	PROPN
ajfa-1443	148	20	367	367	NUM
ajfa-1443	148	21	14	14	NUM
ajfa-1443	148	22	clive	clive	PROPN
ajfa-1443	148	23	s.	s.	PROPN
ajfa-1443	148	24	lennox	lennox	PROPN
ajfa-1443	148	25	hong	hong	PROPN
ajfa-1443	148	26	kong	kong	PROPN
ajfa-1443	148	27	university	university	PROPN
ajfa-1443	148	28	of	of	ADP
ajfa-1443	148	29	science	science	NOUN
ajfa-1443	148	30	and	and	CCONJ
ajfa-1443	148	31	technology	technology	NOUN
ajfa-1443	148	32	359	359	NUM
ajfa-1443	148	33	15	15	NUM
ajfa-1443	148	34	y.	y.	NOUN
ajfa-1443	148	35	t.	t.	PROPN
ajfa-1443	148	36	mak	mak	PROPN
ajfa-1443	148	37	national	national	PROPN
ajfa-1443	148	38	university	university	PROPN
ajfa-1443	148	39	of	of	ADP
ajfa-1443	148	40	singapore	singapore	PROPN
ajfa-1443	148	41	323	323	NUM
ajfa-1443	148	42	16	16	NUM
ajfa-1443	148	43	woody	woody	NOUN
ajfa-1443	148	44	wu	wu	PROPN
ajfa-1443	148	45	chinese	chinese	PROPN
ajfa-1443	148	46	university	university	PROPN
ajfa-1443	148	47	of	of	ADP
ajfa-1443	148	48	hong	hong	PROPN
ajfa-1443	148	49	kong	kong	PROPN
ajfa-1443	148	50	322	322	NUM
ajfa-1443	148	51	17	17	NUM
ajfa-1443	148	52	selto	selto	PROPN
ajfa-1443	148	53	frank	frank	PROPN
ajfa-1443	148	54	h	h	PROPN
ajfa-1443	148	55	university	university	PROPN
ajfa-1443	148	56	of	of	ADP
ajfa-1443	148	57	melbourne	melbourne	PROPN
ajfa-1443	148	58	318	318	NUM
ajfa-1443	148	59	18	18	NUM
ajfa-1443	148	60	david	david	PROPN
ajfa-1443	148	61	c.	c.	PROPN
ajfa-1443	148	62	hay	hay	PROPN
ajfa-1443	148	63	university	university	PROPN
ajfa-1443	148	64	of	of	ADP
ajfa-1443	148	65	auckland	auckland	PROPN
ajfa-1443	148	66	314	314	NUM
ajfa-1443	148	67	19	19	NUM
ajfa-1443	148	68	(	(	PUNCT
ajfa-1443	148	69	tied	tie	VERB
ajfa-1443	148	70	)	)	PUNCT
ajfa-1443	148	71	hoque	hoque	NOUN
ajfa-1443	148	72	zahirul	zahirul	PROPN
ajfa-1443	148	73	griffith	griffith	PROPN
ajfa-1443	148	74	university	university	PROPN
ajfa-1443	148	75	310	310	NUM
ajfa-1443	148	76	19	19	NUM
ajfa-1443	148	77	(	(	PUNCT
ajfa-1443	148	78	tied	tie	VERB
ajfa-1443	148	79	)	)	PUNCT
ajfa-1443	148	80	james	james	PROPN
ajfa-1443	148	81	wendy	wendy	PROPN
ajfa-1443	148	82	griffith	griffith	PROPN
ajfa-1443	148	83	university	university	PROPN
ajfa-1443	148	84	310	310	NUM
ajfa-1443	148	85	when	when	SCONJ
ajfa-1443	148	86	the	the	DET
ajfa-1443	148	87	results	result	NOUN
ajfa-1443	148	88	of	of	ADP
ajfa-1443	148	89	this	this	DET
ajfa-1443	148	90	study	study	NOUN
ajfa-1443	148	91	are	be	AUX
ajfa-1443	148	92	compared	compare	VERB
ajfa-1443	148	93	with	with	ADP
ajfa-1443	148	94	heck	heck	NOUN
ajfa-1443	148	95	(	(	PUNCT
ajfa-1443	148	96	2009	2009	NUM
ajfa-1443	148	97	)	)	PUNCT
ajfa-1443	148	98	,	,	PUNCT
ajfa-1443	148	99	seven	seven	NUM
ajfa-1443	148	100	of	of	ADP
ajfa-1443	148	101	the	the	DET
ajfa-1443	148	102	top	top	ADJ
ajfa-1443	148	103	10	10	NUM
ajfa-1443	148	104	authors	author	NOUN
ajfa-1443	148	105	in	in	ADP
ajfa-1443	148	106	the	the	DET
ajfa-1443	148	107	five	five	NUM
ajfa-1443	148	108	leading	lead	VERB
ajfa-1443	148	109	accounting	accounting	NOUN
ajfa-1443	148	110	journals	journal	NOUN
ajfa-1443	148	111	with	with	ADP
ajfa-1443	148	112	at	at	ADV
ajfa-1443	148	113	least	least	ADV
ajfa-1443	148	114	five	five	NUM
ajfa-1443	148	115	appearances	appearance	NOUN
ajfa-1443	148	116	.	.	PUNCT
ajfa-1443	149	1	it	it	PRON
ajfa-1443	149	2	is	be	AUX
ajfa-1443	149	3	noteworthy	noteworthy	ADJ
ajfa-1443	149	4	to	to	PART
ajfa-1443	149	5	point	point	VERB
ajfa-1443	149	6	out	out	ADP
ajfa-1443	149	7	that	that	SCONJ
ajfa-1443	149	8	two	two	NUM
ajfa-1443	149	9	asia	asia	PROPN
ajfa-1443	149	10	-	-	PUNCT
ajfa-1443	149	11	pacific	pacific	PROPN
ajfa-1443	149	12	authors	author	NOUN
ajfa-1443	149	13	,	,	PUNCT
ajfa-1443	149	14	hun	hun	PROPN
ajfa-1443	149	15	-	-	PUNCT
ajfa-1443	149	16	tong	tong	PROPN
ajfa-1443	149	17	tan	tan	PROPN
ajfa-1443	149	18	(	(	PUNCT
ajfa-1443	149	19	ntu	ntu	PROPN
ajfa-1443	149	20	)	)	PUNCT
ajfa-1443	149	21	and	and	CCONJ
ajfa-1443	149	22	ken	ken	PROPN
ajfa-1443	149	23	.	.	PUNCT
ajfa-1443	150	1	t.	t.	PROPN
ajfa-1443	150	2	trotman	trotman	NOUN
ajfa-1443	150	3	(	(	PUNCT
ajfa-1443	150	4	unsw	unsw	PROPN
ajfa-1443	150	5	)	)	PUNCT
ajfa-1443	150	6	,	,	PUNCT
ajfa-1443	150	7	are	be	AUX
ajfa-1443	150	8	listed	list	VERB
ajfa-1443	150	9	as	as	ADP
ajfa-1443	150	10	the	the	DET
ajfa-1443	150	11	top	top	ADJ
ajfa-1443	150	12	100	100	NUM
ajfa-1443	150	13	most	most	ADJ
ajfa-1443	150	14	prolific	prolific	ADJ
ajfa-1443	150	15	authors	author	NOUN
ajfa-1443	150	16	in	in	ADP
ajfa-1443	150	17	the	the	DET
ajfa-1443	150	18	five	five	NUM
ajfa-1443	150	19	leading	lead	VERB
ajfa-1443	150	20	accounting	accounting	NOUN
ajfa-1443	150	21	journals	journal	NOUN
ajfa-1443	150	22	,	,	PUNCT
ajfa-1443	150	23	ranked	rank	VERB
ajfa-1443	150	24	21st	21st	NOUN
ajfa-1443	150	25	and	and	CCONJ
ajfa-1443	150	26	51st	51st	NOUN
ajfa-1443	150	27	respectively	respectively	ADV
ajfa-1443	150	28	.	.	PUNCT
ajfa-1443	151	1	nine	nine	NUM
ajfa-1443	151	2	of	of	ADP
ajfa-1443	151	3	the	the	DET
ajfa-1443	151	4	top	top	ADJ
ajfa-1443	151	5	10	10	NUM
ajfa-1443	151	6	authors	author	NOUN
ajfa-1443	151	7	of	of	ADP
ajfa-1443	151	8	the	the	DET
ajfa-1443	151	9	18	18	NUM
ajfa-1443	151	10	accounting	accounting	NOUN
ajfa-1443	151	11	journals	journal	NOUN
ajfa-1443	151	12	compiled	compile	VERB
ajfa-1443	151	13	by	by	ADP
ajfa-1443	151	14	the	the	DET
ajfa-1443	151	15	present	present	ADJ
ajfa-1443	151	16	study	study	NOUN
ajfa-1443	151	17	also	also	ADV
ajfa-1443	151	18	appear	appear	VERB
ajfa-1443	151	19	in	in	ADP
ajfa-1443	151	20	the	the	DET
ajfa-1443	151	21	list	list	NOUN
ajfa-1443	151	22	of	of	ADP
ajfa-1443	151	23	25	25	NUM
ajfa-1443	151	24	core	core	NOUN
ajfa-1443	151	25	accounting	accounting	NOUN
ajfa-1443	151	26	journals	journal	NOUN
ajfa-1443	151	27	compiled	compile	VERB
ajfa-1443	151	28	by	by	ADP
ajfa-1443	151	29	heck	heck	NOUN
ajfa-1443	151	30	(	(	PUNCT
ajfa-1443	151	31	2009	2009	NUM
ajfa-1443	151	32	)	)	PUNCT
ajfa-1443	151	33	.	.	PUNCT
ajfa-1443	152	1	(	(	PUNCT
ajfa-1443	152	2	refer	refer	VERB
ajfa-1443	152	3	to	to	PART
ajfa-1443	152	4	note	note	VERB
ajfa-1443	152	5	in	in	ADP
ajfa-1443	152	6	table	table	NOUN
ajfa-1443	152	7	2	2	NUM
ajfa-1443	152	8	)	)	PUNCT
ajfa-1443	152	9	as	as	SCONJ
ajfa-1443	152	10	this	this	DET
ajfa-1443	152	11	study	study	NOUN
ajfa-1443	152	12	adopts	adopt	VERB
ajfa-1443	152	13	the	the	DET
ajfa-1443	152	14	data	datum	NOUN
ajfa-1443	152	15	selection	selection	NOUN
ajfa-1443	152	16	criteria	criterion	NOUN
ajfa-1443	152	17	from	from	ADP
ajfa-1443	152	18	chan	chan	PROPN
ajfa-1443	152	19	et	et	PROPN
ajfa-1443	152	20	al	al	PROPN
ajfa-1443	152	21	.	.	PROPN
ajfa-1443	153	1	(	(	PUNCT
ajfa-1443	153	2	2005	2005	NUM
ajfa-1443	153	3	)	)	PUNCT
ajfa-1443	153	4	,	,	PUNCT
ajfa-1443	153	5	it	it	PRON
ajfa-1443	153	6	will	will	AUX
ajfa-1443	153	7	be	be	AUX
ajfa-1443	153	8	meaningful	meaningful	ADJ
ajfa-1443	153	9	to	to	PART
ajfa-1443	153	10	compare	compare	VERB
ajfa-1443	153	11	the	the	DET
ajfa-1443	153	12	results	result	NOUN
ajfa-1443	153	13	of	of	ADP
ajfa-1443	153	14	these	these	DET
ajfa-1443	153	15	two	two	NUM
ajfa-1443	153	16	studies	study	NOUN
ajfa-1443	153	17	over	over	ADP
ajfa-1443	153	18	two	two	NUM
ajfa-1443	153	19	periods	period	NOUN
ajfa-1443	153	20	of	of	ADP
ajfa-1443	153	21	time	time	NOUN
ajfa-1443	153	22	.	.	PUNCT
ajfa-1443	154	1	based	base	VERB
ajfa-1443	154	2	on	on	ADP
ajfa-1443	154	3	the	the	DET
ajfa-1443	154	4	weighted	weight	VERB
ajfa-1443	154	5	number	number	NOUN
ajfa-1443	154	6	of	of	ADP
ajfa-1443	154	7	articles	article	NOUN
ajfa-1443	154	8	,	,	PUNCT
ajfa-1443	154	9	of	of	ADP
ajfa-1443	154	10	the	the	DET
ajfa-1443	154	11	top	top	ADJ
ajfa-1443	154	12	20	20	NUM
ajfa-1443	154	13	authors	author	NOUN
ajfa-1443	154	14	in	in	ADP
ajfa-1443	154	15	the	the	DET
ajfa-1443	154	16	18	18	NUM
ajfa-1443	154	17	journals	journal	NOUN
ajfa-1443	154	18	and	and	CCONJ
ajfa-1443	154	19	the	the	DET
ajfa-1443	154	20	top	top	ADJ
ajfa-1443	154	21	5	5	NUM
ajfa-1443	154	22	journals	journal	NOUN
ajfa-1443	154	23	in	in	ADP
ajfa-1443	154	24	chan	chan	PROPN
ajfa-1443	154	25	et	et	PROPN
ajfa-1443	154	26	al	al	PROPN
ajfa-1443	154	27	.	.	PROPN
ajfa-1443	154	28	’s	’s	PART
ajfa-1443	154	29	study	study	PROPN
ajfa-1443	154	30	,	,	PUNCT
ajfa-1443	154	31	eight	eight	NUM
ajfa-1443	154	32	and	and	CCONJ
ajfa-1443	154	33	ten	ten	NUM
ajfa-1443	154	34	authors	author	NOUN
ajfa-1443	154	35	respectively	respectively	ADV
ajfa-1443	154	36	remain	remain	VERB
ajfa-1443	154	37	in	in	ADP
ajfa-1443	154	38	the	the	DET
ajfa-1443	154	39	list	list	NOUN
ajfa-1443	154	40	of	of	ADP
ajfa-1443	154	41	this	this	DET
ajfa-1443	154	42	study	study	NOUN
ajfa-1443	154	43	,	,	PUNCT
ajfa-1443	154	44	meaning	mean	VERB
ajfa-1443	154	45	that	that	SCONJ
ajfa-1443	154	46	the	the	DET
ajfa-1443	154	47	current	current	ADJ
ajfa-1443	154	48	list	list	NOUN
ajfa-1443	154	49	contain	contain	VERB
ajfa-1443	154	50	about	about	ADV
ajfa-1443	154	51	50	50	NUM
ajfa-1443	154	52	%	%	NOUN
ajfa-1443	154	53	new	new	ADJ
ajfa-1443	154	54	authors	author	NOUN
ajfa-1443	154	55	.	.	PUNCT
ajfa-1443	155	1	(	(	PUNCT
ajfa-1443	155	2	refer	refer	VERB
ajfa-1443	155	3	to	to	PART
ajfa-1443	155	4	note	note	VERB
ajfa-1443	155	5	in	in	ADP
ajfa-1443	155	6	table	table	NOUN
ajfa-1443	155	7	2	2	NUM
ajfa-1443	155	8	&	&	CCONJ
ajfa-1443	155	9	3	3	NUM
ajfa-1443	155	10	)	)	PUNCT
ajfa-1443	155	11	in	in	ADP
ajfa-1443	155	12	terms	term	NOUN
ajfa-1443	155	13	of	of	ADP
ajfa-1443	155	14	the	the	DET
ajfa-1443	155	15	most	most	ADV
ajfa-1443	155	16	cited	cite	VERB
ajfa-1443	155	17	articles	article	NOUN
ajfa-1443	155	18	authored	author	VERB
ajfa-1443	155	19	by	by	ADP
ajfa-1443	155	20	the	the	DET
ajfa-1443	155	21	asia	asia	PROPN
ajfa-1443	155	22	-	-	PUNCT
ajfa-1443	155	23	pacific	pacific	ADJ
ajfa-1443	155	24	researchers	researcher	NOUN
ajfa-1443	155	25	,	,	PUNCT
ajfa-1443	155	26	“	"	PUNCT
ajfa-1443	155	27	the	the	DET
ajfa-1443	155	28	management	management	NOUN
ajfa-1443	155	29	control	control	NOUN
ajfa-1443	155	30	system	system	NOUN
ajfa-1443	155	31	design	design	NOUN
ajfa-1443	155	32	within	within	ADP
ajfa-1443	155	33	its	its	PRON
ajfa-1443	155	34	organizational	organizational	ADJ
ajfa-1443	155	35	context	context	NOUN
ajfa-1443	155	36	:	:	PUNCT
ajfa-1443	155	37	findings	finding	NOUN
ajfa-1443	155	38	from	from	ADP
ajfa-1443	155	39	contingency	contingency	NOUN
ajfa-1443	155	40	-	-	PUNCT
ajfa-1443	155	41	based	base	VERB
ajfa-1443	155	42	research	research	NOUN
ajfa-1443	155	43	and	and	CCONJ
ajfa-1443	155	44	directions	direction	NOUN
ajfa-1443	155	45	for	for	ADP
ajfa-1443	155	46	the	the	DET
ajfa-1443	155	47	future	future	NOUN
ajfa-1443	155	48	”	"	PUNCT
ajfa-1443	155	49	by	by	ADP
ajfa-1443	155	50	robert	robert	PROPN
ajfa-1443	155	51	h.	h.	PROPN
ajfa-1443	155	52	chenhall	chenhall	PROPN
ajfa-1443	155	53	(	(	PUNCT
ajfa-1443	155	54	monash	monash	PROPN
ajfa-1443	155	55	u	u	PROPN
ajfa-1443	155	56	)	)	PUNCT
ajfa-1443	155	57	,	,	PUNCT
ajfa-1443	155	58	and	and	CCONJ
ajfa-1443	155	59	“	"	PUNCT
ajfa-1443	155	60	corporate	corporate	ADJ
ajfa-1443	155	61	ownership	ownership	NOUN
ajfa-1443	155	62	structure	structure	NOUN
ajfa-1443	155	63	and	and	CCONJ
ajfa-1443	155	64	the	the	DET
ajfa-1443	155	65	informativeness	informativeness	NOUN
ajfa-1443	155	66	and	and	CCONJ
ajfa-1443	155	67	accounting	accounting	NOUN
ajfa-1443	155	68	earnings	earning	NOUN
ajfa-1443	155	69	in	in	ADP
ajfa-1443	155	70	east	east	PROPN
ajfa-1443	155	71	asia	asia	PROPN
ajfa-1443	155	72	”	"	PUNCT
ajfa-1443	155	73	by	by	ADP
ajfa-1443	155	74	joseph	joseph	PROPN
ajfa-1443	155	75	p.	p.	PROPN
ajfa-1443	155	76	h.	h.	PROPN
ajfa-1443	155	77	fan	fan	PROPN
ajfa-1443	155	78	and	and	CCONJ
ajfa-1443	155	79	t.	t.	PROPN
ajfa-1443	155	80	j.	j.	PROPN
ajfa-1443	155	81	wong	wong	PROPN
ajfa-1443	155	82	(	(	PUNCT
ajfa-1443	155	83	both	both	CCONJ
ajfa-1443	155	84	cuhk	cuhk	ADJ
ajfa-1443	155	85	)	)	PUNCT
ajfa-1443	155	86	are	be	AUX
ajfa-1443	155	87	consistently	consistently	ADV
ajfa-1443	155	88	ranked	rank	VERB
ajfa-1443	155	89	as	as	ADP
ajfa-1443	155	90	the	the	DET
ajfa-1443	155	91	top	top	ADJ
ajfa-1443	155	92	2	2	NUM
ajfa-1443	155	93	articles	article	NOUN
ajfa-1443	155	94	with	with	ADP
ajfa-1443	155	95	highest	high	ADJ
ajfa-1443	155	96	citations	citation	NOUN
ajfa-1443	155	97	in	in	ADP
ajfa-1443	155	98	all	all	DET
ajfa-1443	155	99	three	three	NUM
ajfa-1443	155	100	academic	academic	ADJ
ajfa-1443	155	101	citation	citation	NOUN
ajfa-1443	155	102	indexes	index	NOUN
ajfa-1443	155	103	of	of	ADP
ajfa-1443	155	104	ssci	ssci	PROPN
ajfa-1443	155	105	,	,	PUNCT
ajfa-1443	155	106	scopus	scopus	PROPN
ajfa-1443	155	107	,	,	PUNCT
ajfa-1443	155	108	and	and	CCONJ
ajfa-1443	155	109	google	google	PROPN
ajfa-1443	155	110	scholar	scholar	NOUN
ajfa-1443	155	111	.	.	PUNCT
ajfa-1443	156	1	refer	refer	VERB
ajfa-1443	156	2	to	to	ADP
ajfa-1443	156	3	tables	table	NOUN
ajfa-1443	156	4	7	7	NUM
ajfa-1443	156	5	,	,	PUNCT
ajfa-1443	156	6	8	8	NUM
ajfa-1443	156	7	and	and	CCONJ
ajfa-1443	156	8	9	9	NUM
ajfa-1443	156	9	for	for	ADP
ajfa-1443	156	10	the	the	DET
ajfa-1443	156	11	most	most	ADV
ajfa-1443	156	12	cited	cite	VERB
ajfa-1443	156	13	20	20	NUM
ajfa-1443	156	14	articles	article	NOUN
ajfa-1443	156	15	in	in	ADP
ajfa-1443	156	16	the	the	DET
ajfa-1443	156	17	three	three	NUM
ajfa-1443	156	18	indexes	index	NOUN
ajfa-1443	156	19	respectively	respectively	ADV
ajfa-1443	156	20	.	.	PUNCT
ajfa-1443	157	1	asian	asian	ADJ
ajfa-1443	157	2	journal	journal	PROPN
ajfa-1443	157	3	of	of	ADP
ajfa-1443	157	4	finance	finance	PROPN
ajfa-1443	157	5	&	&	CCONJ
ajfa-1443	157	6	accounting	accounting	PROPN
ajfa-1443	157	7	issn	issn	PROPN
ajfa-1443	157	8	1946	1946	NUM
ajfa-1443	157	9	-	-	PUNCT
ajfa-1443	157	10	052x	052x	NOUN
ajfa-1443	157	11	2012	2012	NUM
ajfa-1443	157	12	,	,	PUNCT
ajfa-1443	157	13	vol	vol	NOUN
ajfa-1443	157	14	.	.	PROPN
ajfa-1443	157	15	4	4	NUM
ajfa-1443	157	16	,	,	PUNCT
ajfa-1443	157	17	no	no	INTJ
ajfa-1443	157	18	.	.	NOUN
ajfa-1443	157	19	1	1	NUM
ajfa-1443	157	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1443	157	21	144	144	NUM
ajfa-1443	157	22	table	table	NOUN
ajfa-1443	157	23	7	7	NUM
ajfa-1443	157	24	.	.	PUNCT
ajfa-1443	158	1	the	the	DET
ajfa-1443	158	2	top	top	ADJ
ajfa-1443	158	3	20	20	NUM
ajfa-1443	158	4	most	most	ADV
ajfa-1443	158	5	cited	cite	VERB
ajfa-1443	158	6	articles	article	NOUN
ajfa-1443	158	7	in	in	ADP
ajfa-1443	158	8	ssci	ssci	PROPN
ajfa-1443	158	9	rank	rank	NOUN
ajfa-1443	158	10	author	author	NOUN
ajfa-1443	158	11	,	,	PUNCT
ajfa-1443	158	12	article	article	NOUN
ajfa-1443	158	13	title	title	NOUN
ajfa-1443	158	14	,	,	PUNCT
ajfa-1443	158	15	journal	journal	NOUN
ajfa-1443	158	16	title	title	NOUN
ajfa-1443	158	17	total	total	NOUN
ajfa-1443	158	18	cited	cite	VERB
ajfa-1443	158	19	1	1	NUM
ajfa-1443	158	20	chenhall	chenhall	NOUN
ajfa-1443	158	21	,	,	PUNCT
ajfa-1443	158	22	r.	r.	PROPN
ajfa-1443	158	23	h.	h.	PROPN
ajfa-1443	158	24	(	(	PUNCT
ajfa-1443	158	25	2003	2003	NUM
ajfa-1443	158	26	)	)	PUNCT
ajfa-1443	158	27	.	.	PUNCT
ajfa-1443	159	1	management	management	NOUN
ajfa-1443	159	2	control	control	NOUN
ajfa-1443	159	3	systems	systems	PROPN
ajfa-1443	159	4	design	design	NOUN
ajfa-1443	159	5	within	within	ADP
ajfa-1443	159	6	its	its	PRON
ajfa-1443	159	7	organizational	organizational	ADJ
ajfa-1443	159	8	context	context	NOUN
ajfa-1443	159	9	:	:	PUNCT
ajfa-1443	159	10	findings	finding	NOUN
ajfa-1443	159	11	from	from	ADP
ajfa-1443	159	12	contingency	contingency	NOUN
ajfa-1443	159	13	-	-	PUNCT
ajfa-1443	159	14	based	base	VERB
ajfa-1443	159	15	research	research	NOUN
ajfa-1443	159	16	and	and	CCONJ
ajfa-1443	159	17	directions	direction	NOUN
ajfa-1443	159	18	for	for	ADP
ajfa-1443	159	19	the	the	DET
ajfa-1443	159	20	future	future	NOUN
ajfa-1443	159	21	.	.	PUNCT
ajfa-1443	160	1	accounting	accounting	NOUN
ajfa-1443	160	2	,	,	PUNCT
ajfa-1443	160	3	organizations	organization	NOUN
ajfa-1443	160	4	and	and	CCONJ
ajfa-1443	160	5	society	society	NOUN
ajfa-1443	160	6	.	.	PUNCT
ajfa-1443	161	1	119	119	NUM
ajfa-1443	161	2	2	2	NUM
ajfa-1443	161	3	fan	fan	NOUN
ajfa-1443	161	4	,	,	PUNCT
ajfa-1443	161	5	j.	j.	PROPN
ajfa-1443	161	6	p.	p.	PROPN
ajfa-1443	161	7	h.	h.	PROPN
ajfa-1443	161	8	,	,	PUNCT
ajfa-1443	161	9	&	&	CCONJ
ajfa-1443	161	10	wong	wong	PROPN
ajfa-1443	161	11	,	,	PUNCT
ajfa-1443	161	12	t.	t.	PROPN
ajfa-1443	161	13	j.	j.	PROPN
ajfa-1443	161	14	(	(	PUNCT
ajfa-1443	161	15	2002	2002	NUM
ajfa-1443	161	16	)	)	PUNCT
ajfa-1443	161	17	.	.	PUNCT
ajfa-1443	162	1	corporate	corporate	ADJ
ajfa-1443	162	2	ownership	ownership	NOUN
ajfa-1443	162	3	structure	structure	NOUN
ajfa-1443	162	4	and	and	CCONJ
ajfa-1443	162	5	the	the	DET
ajfa-1443	162	6	informativeness	informativeness	NOUN
ajfa-1443	162	7	of	of	ADP
ajfa-1443	162	8	accounting	accounting	NOUN
ajfa-1443	162	9	earnings	earning	NOUN
ajfa-1443	162	10	in	in	ADP
ajfa-1443	162	11	east	east	PROPN
ajfa-1443	162	12	asia	asia	PROPN
ajfa-1443	162	13	.	.	PUNCT
ajfa-1443	163	1	journal	journal	PROPN
ajfa-1443	163	2	of	of	ADP
ajfa-1443	163	3	accounting	accounting	NOUN
ajfa-1443	163	4	and	and	CCONJ
ajfa-1443	163	5	economics	economic	NOUN
ajfa-1443	163	6	.	.	PUNCT
ajfa-1443	164	1	108	108	NUM
ajfa-1443	164	2	3	3	NUM
ajfa-1443	164	3	easton	easton	PROPN
ajfa-1443	164	4	,	,	PUNCT
ajfa-1443	164	5	p.	p.	PROPN
ajfa-1443	164	6	d.	d.	PROPN
ajfa-1443	164	7	(	(	PUNCT
ajfa-1443	164	8	2004	2004	NUM
ajfa-1443	164	9	)	)	PUNCT
ajfa-1443	164	10	.	.	PUNCT
ajfa-1443	165	1	pe	pe	PROPN
ajfa-1443	165	2	ratios	ratio	NOUN
ajfa-1443	165	3	,	,	PUNCT
ajfa-1443	165	4	peg	peg	NOUN
ajfa-1443	165	5	ratios	ratio	NOUN
ajfa-1443	165	6	,	,	PUNCT
ajfa-1443	165	7	and	and	CCONJ
ajfa-1443	165	8	estimating	estimate	VERB
ajfa-1443	165	9	the	the	DET
ajfa-1443	165	10	implied	imply	VERB
ajfa-1443	165	11	expected	expect	VERB
ajfa-1443	165	12	rate	rate	NOUN
ajfa-1443	165	13	of	of	ADP
ajfa-1443	165	14	return	return	NOUN
ajfa-1443	165	15	on	on	ADP
ajfa-1443	165	16	equity	equity	NOUN
ajfa-1443	165	17	capital	capital	NOUN
ajfa-1443	165	18	.	.	PUNCT
ajfa-1443	166	1	the	the	DET
ajfa-1443	166	2	accounting	accounting	NOUN
ajfa-1443	166	3	review	review	NOUN
ajfa-1443	166	4	.	.	PUNCT
ajfa-1443	167	1	66	66	NUM
ajfa-1443	167	2	4	4	NUM
ajfa-1443	167	3	chenhall	chenhall	NOUN
ajfa-1443	167	4	,	,	PUNCT
ajfa-1443	167	5	r.	r.	PROPN
ajfa-1443	167	6	h.	h.	PROPN
ajfa-1443	167	7	(	(	PUNCT
ajfa-1443	167	8	2005	2005	NUM
ajfa-1443	167	9	)	)	PUNCT
ajfa-1443	167	10	.	.	PUNCT
ajfa-1443	168	1	integrative	integrative	ADJ
ajfa-1443	168	2	strategic	strategic	ADJ
ajfa-1443	168	3	performance	performance	NOUN
ajfa-1443	168	4	measurement	measurement	NOUN
ajfa-1443	168	5	systems	system	NOUN
ajfa-1443	168	6	,	,	PUNCT
ajfa-1443	168	7	strategic	strategic	ADJ
ajfa-1443	168	8	alignment	alignment	NOUN
ajfa-1443	168	9	of	of	ADP
ajfa-1443	168	10	manufacturing	manufacturing	NOUN
ajfa-1443	168	11	,	,	PUNCT
ajfa-1443	168	12	learning	learning	NOUN
ajfa-1443	168	13	and	and	CCONJ
ajfa-1443	168	14	strategic	strategic	ADJ
ajfa-1443	168	15	outcomes	outcome	NOUN
ajfa-1443	168	16	:	:	PUNCT
ajfa-1443	168	17	an	an	DET
ajfa-1443	168	18	exploratory	exploratory	ADJ
ajfa-1443	168	19	study	study	NOUN
ajfa-1443	168	20	.	.	PUNCT
ajfa-1443	169	1	accounting	accounting	NOUN
ajfa-1443	169	2	,	,	PUNCT
ajfa-1443	169	3	organizations	organization	NOUN
ajfa-1443	169	4	and	and	CCONJ
ajfa-1443	169	5	society	society	NOUN
ajfa-1443	169	6	.	.	PUNCT
ajfa-1443	170	1	59	59	NUM
ajfa-1443	170	2	5	5	NUM
ajfa-1443	170	3	(	(	PUNCT
ajfa-1443	170	4	tied	tie	VERB
ajfa-1443	170	5	)	)	PUNCT
ajfa-1443	170	6	baskerville	baskerville	PROPN
ajfa-1443	170	7	,	,	PUNCT
ajfa-1443	170	8	r.	r.	PROPN
ajfa-1443	170	9	f.	f.	PROPN
ajfa-1443	170	10	(	(	PUNCT
ajfa-1443	170	11	2003	2003	NUM
ajfa-1443	170	12	)	)	PUNCT
ajfa-1443	170	13	.	.	PUNCT
ajfa-1443	171	1	hofstede	hofstede	NOUN
ajfa-1443	171	2	never	never	ADV
ajfa-1443	171	3	studied	study	VERB
ajfa-1443	171	4	culture	culture	NOUN
ajfa-1443	171	5	.	.	PUNCT
ajfa-1443	172	1	accounting	accounting	NOUN
ajfa-1443	172	2	,	,	PUNCT
ajfa-1443	172	3	organizations	organization	NOUN
ajfa-1443	172	4	and	and	CCONJ
ajfa-1443	172	5	society	society	NOUN
ajfa-1443	172	6	.	.	PUNCT
ajfa-1443	173	1	54	54	NUM
ajfa-1443	173	2	5	5	NUM
ajfa-1443	173	3	(	(	PUNCT
ajfa-1443	173	4	tied	tie	VERB
ajfa-1443	173	5	)	)	PUNCT
ajfa-1443	173	6	clarkson	clarkson	PROPN
ajfa-1443	173	7	,	,	PUNCT
ajfa-1443	173	8	p.	p.	NOUN
ajfa-1443	173	9	m.	m.	NOUN
ajfa-1443	173	10	,	,	PUNCT
ajfa-1443	173	11	emby	emby	PROPN
ajfa-1443	173	12	,	,	PUNCT
ajfa-1443	173	13	c.	c.	PROPN
ajfa-1443	173	14	,	,	PUNCT
ajfa-1443	173	15	&	&	CCONJ
ajfa-1443	173	16	watt	watt	NOUN
ajfa-1443	173	17	,	,	PUNCT
ajfa-1443	173	18	v.	v.	ADP
ajfa-1443	173	19	m.	m.	PROPN
ajfa-1443	173	20	s.	s.	PROPN
ajfa-1443	173	21	(	(	PUNCT
ajfa-1443	173	22	2002	2002	NUM
ajfa-1443	173	23	)	)	PUNCT
ajfa-1443	173	24	.	.	PUNCT
ajfa-1443	174	1	debiasing	debiase	VERB
ajfa-1443	174	2	the	the	DET
ajfa-1443	174	3	outcome	outcome	NOUN
ajfa-1443	174	4	effect	effect	NOUN
ajfa-1443	174	5	:	:	PUNCT
ajfa-1443	174	6	the	the	DET
ajfa-1443	174	7	role	role	NOUN
ajfa-1443	174	8	of	of	ADP
ajfa-1443	174	9	instructions	instruction	NOUN
ajfa-1443	174	10	in	in	ADP
ajfa-1443	174	11	an	an	DET
ajfa-1443	174	12	audit	audit	NOUN
ajfa-1443	174	13	litigation	litigation	NOUN
ajfa-1443	174	14	setting	setting	NOUN
ajfa-1443	174	15	.	.	PUNCT
ajfa-1443	175	1	auditing	auditing	NOUN
ajfa-1443	175	2	:	:	PUNCT
ajfa-1443	175	3	a	a	DET
ajfa-1443	175	4	journal	journal	NOUN
ajfa-1443	175	5	of	of	ADP
ajfa-1443	175	6	practice	practice	NOUN
ajfa-1443	175	7	&	&	CCONJ
ajfa-1443	175	8	theory	theory	NOUN
ajfa-1443	175	9	.	.	PUNCT
ajfa-1443	176	1	54	54	NUM
ajfa-1443	176	2	7	7	NUM
ajfa-1443	176	3	(	(	PUNCT
ajfa-1443	176	4	tied	tie	VERB
ajfa-1443	176	5	)	)	PUNCT
ajfa-1443	176	6	briers	brier	NOUN
ajfa-1443	176	7	,	,	PUNCT
ajfa-1443	176	8	m.	m.	NOUN
ajfa-1443	176	9	,	,	PUNCT
ajfa-1443	176	10	&	&	CCONJ
ajfa-1443	176	11	chua	chua	PROPN
ajfa-1443	176	12	,	,	PUNCT
ajfa-1443	176	13	w.	w.	PROPN
ajfa-1443	176	14	f.	f.	PROPN
ajfa-1443	176	15	(	(	PUNCT
ajfa-1443	176	16	2001	2001	NUM
ajfa-1443	176	17	)	)	PUNCT
ajfa-1443	176	18	.	.	PUNCT
ajfa-1443	177	1	the	the	DET
ajfa-1443	177	2	role	role	NOUN
ajfa-1443	177	3	of	of	ADP
ajfa-1443	177	4	actor	actor	NOUN
ajfa-1443	177	5	-	-	PUNCT
ajfa-1443	177	6	networks	network	NOUN
ajfa-1443	177	7	and	and	CCONJ
ajfa-1443	177	8	boundary	boundary	ADJ
ajfa-1443	177	9	objects	object	NOUN
ajfa-1443	177	10	in	in	ADP
ajfa-1443	177	11	management	management	NOUN
ajfa-1443	177	12	accounting	accounting	NOUN
ajfa-1443	177	13	change	change	NOUN
ajfa-1443	177	14	:	:	PUNCT
ajfa-1443	177	15	a	a	DET
ajfa-1443	177	16	field	field	NOUN
ajfa-1443	177	17	study	study	NOUN
ajfa-1443	177	18	of	of	ADP
ajfa-1443	177	19	an	an	DET
ajfa-1443	177	20	implementation	implementation	NOUN
ajfa-1443	177	21	of	of	ADP
ajfa-1443	177	22	activity	activity	NOUN
ajfa-1443	177	23	-	-	PUNCT
ajfa-1443	177	24	based	base	VERB
ajfa-1443	177	25	costing	costing	NOUN
ajfa-1443	177	26	.	.	PUNCT
ajfa-1443	178	1	accounting	accounting	NOUN
ajfa-1443	178	2	,	,	PUNCT
ajfa-1443	178	3	organizations	organization	NOUN
ajfa-1443	178	4	and	and	CCONJ
ajfa-1443	178	5	society	society	NOUN
ajfa-1443	178	6	.	.	PUNCT
ajfa-1443	179	1	48	48	NUM
ajfa-1443	179	2	7	7	NUM
ajfa-1443	179	3	(	(	PUNCT
ajfa-1443	179	4	tied	tie	VERB
ajfa-1443	179	5	)	)	PUNCT
ajfa-1443	179	6	ferguson	ferguson	PROPN
ajfa-1443	179	7	,	,	PUNCT
ajfa-1443	179	8	a.	a.	PROPN
ajfa-1443	179	9	,	,	PUNCT
ajfa-1443	179	10	francis	francis	PROPN
ajfa-1443	179	11	,	,	PUNCT
ajfa-1443	179	12	j.	j.	PROPN
ajfa-1443	179	13	r.	r.	PROPN
ajfa-1443	179	14	,	,	PUNCT
ajfa-1443	179	15	&	&	CCONJ
ajfa-1443	179	16	stokes	stokes	PROPN
ajfa-1443	179	17	,	,	PUNCT
ajfa-1443	179	18	d.	d.	PROPN
ajfa-1443	179	19	j.	j.	PROPN
ajfa-1443	179	20	(	(	PUNCT
ajfa-1443	179	21	2003	2003	NUM
ajfa-1443	179	22	)	)	PUNCT
ajfa-1443	179	23	.	.	PUNCT
ajfa-1443	180	1	the	the	DET
ajfa-1443	180	2	effects	effect	NOUN
ajfa-1443	180	3	of	of	ADP
ajfa-1443	180	4	firm	firm	ADJ
ajfa-1443	180	5	-	-	PUNCT
ajfa-1443	180	6	wide	wide	ADJ
ajfa-1443	180	7	and	and	CCONJ
ajfa-1443	180	8	office	office	NOUN
ajfa-1443	180	9	-	-	PUNCT
ajfa-1443	180	10	level	level	NOUN
ajfa-1443	180	11	industry	industry	NOUN
ajfa-1443	180	12	expertise	expertise	NOUN
ajfa-1443	180	13	on	on	ADP
ajfa-1443	180	14	audit	audit	NOUN
ajfa-1443	180	15	pricing	pricing	NOUN
ajfa-1443	180	16	.	.	PUNCT
ajfa-1443	181	1	the	the	DET
ajfa-1443	181	2	accounting	accounting	NOUN
ajfa-1443	181	3	review	review	NOUN
ajfa-1443	181	4	.	.	PUNCT
ajfa-1443	182	1	48	48	NUM
ajfa-1443	182	2	9	9	NUM
ajfa-1443	182	3	matsunaga	matsunaga	NOUN
ajfa-1443	182	4	,	,	PUNCT
ajfa-1443	182	5	s.	s.	PROPN
ajfa-1443	182	6	r.	r.	PROPN
ajfa-1443	182	7	,	,	PUNCT
ajfa-1443	182	8	&	&	CCONJ
ajfa-1443	182	9	park	park	PROPN
ajfa-1443	182	10	,	,	PUNCT
ajfa-1443	182	11	c.	c.	PROPN
ajfa-1443	182	12	w.	w.	PROPN
ajfa-1443	182	13	(	(	PUNCT
ajfa-1443	182	14	2001	2001	NUM
ajfa-1443	182	15	)	)	PUNCT
ajfa-1443	182	16	.	.	PUNCT
ajfa-1443	183	1	the	the	DET
ajfa-1443	183	2	effect	effect	NOUN
ajfa-1443	183	3	of	of	ADP
ajfa-1443	183	4	missing	miss	VERB
ajfa-1443	183	5	a	a	DET
ajfa-1443	183	6	quarterly	quarterly	ADJ
ajfa-1443	183	7	earnings	earning	NOUN
ajfa-1443	183	8	benchmark	benchmark	NOUN
ajfa-1443	183	9	on	on	ADP
ajfa-1443	183	10	the	the	DET
ajfa-1443	183	11	ceo	ceo	NOUN
ajfa-1443	183	12	's	's	PART
ajfa-1443	183	13	annual	annual	ADJ
ajfa-1443	183	14	bonus	bonus	NOUN
ajfa-1443	183	15	.	.	PUNCT
ajfa-1443	184	1	the	the	DET
ajfa-1443	184	2	accounting	accounting	NOUN
ajfa-1443	184	3	review	review	NOUN
ajfa-1443	184	4	.	.	PUNCT
ajfa-1443	185	1	46	46	NUM
ajfa-1443	185	2	10	10	NUM
ajfa-1443	185	3	bartov	bartov	ADJ
ajfa-1443	185	4	,	,	PUNCT
ajfa-1443	185	5	e.	e.	PROPN
ajfa-1443	185	6	,	,	PUNCT
ajfa-1443	185	7	gul	gul	PROPN
ajfa-1443	185	8	,	,	PUNCT
ajfa-1443	185	9	f.	f.	PROPN
ajfa-1443	185	10	a.	a.	PROPN
ajfa-1443	185	11	,	,	PUNCT
ajfa-1443	185	12	&	&	CCONJ
ajfa-1443	185	13	tsui	tsui	PROPN
ajfa-1443	185	14	,	,	PUNCT
ajfa-1443	185	15	j.	j.	PROPN
ajfa-1443	185	16	s.	s.	PROPN
ajfa-1443	185	17	l.	l.	PROPN
ajfa-1443	185	18	(	(	PUNCT
ajfa-1443	185	19	2000	2000	NUM
ajfa-1443	185	20	)	)	PUNCT
ajfa-1443	185	21	.	.	PUNCT
ajfa-1443	186	1	discretionary	discretionary	ADJ
ajfa-1443	186	2	-	-	PUNCT
ajfa-1443	186	3	accruals	accrual	NOUN
ajfa-1443	186	4	models	model	NOUN
ajfa-1443	186	5	and	and	CCONJ
ajfa-1443	186	6	audit	audit	NOUN
ajfa-1443	186	7	qualifications	qualification	NOUN
ajfa-1443	186	8	.	.	PUNCT
ajfa-1443	187	1	journal	journal	NOUN
ajfa-1443	187	2	of	of	ADP
ajfa-1443	187	3	accounting	accounting	NOUN
ajfa-1443	187	4	and	and	CCONJ
ajfa-1443	187	5	economics	economic	NOUN
ajfa-1443	187	6	.	.	PUNCT
ajfa-1443	188	1	45	45	NUM
ajfa-1443	188	2	11	11	NUM
ajfa-1443	188	3	(	(	PUNCT
ajfa-1443	188	4	tied	tie	VERB
ajfa-1443	188	5	)	)	PUNCT
ajfa-1443	188	6	defond	defond	NOUN
ajfa-1443	188	7	,	,	PUNCT
ajfa-1443	188	8	m.	m.	NOUN
ajfa-1443	188	9	l.	l.	PROPN
ajfa-1443	188	10	,	,	PUNCT
ajfa-1443	188	11	&	&	CCONJ
ajfa-1443	188	12	francis	francis	PROPN
ajfa-1443	188	13	,	,	PUNCT
ajfa-1443	188	14	j.	j.	PROPN
ajfa-1443	188	15	r.	r.	PROPN
ajfa-1443	188	16	(	(	PUNCT
ajfa-1443	188	17	2005	2005	NUM
ajfa-1443	188	18	)	)	PUNCT
ajfa-1443	188	19	.	.	PUNCT
ajfa-1443	189	1	audit	audit	NOUN
ajfa-1443	189	2	research	research	NOUN
ajfa-1443	189	3	after	after	ADP
ajfa-1443	189	4	sarbanes	sarbane	NOUN
ajfa-1443	189	5	-	-	PUNCT
ajfa-1443	189	6	oxley	oxley	NOUN
ajfa-1443	189	7	.	.	PUNCT
ajfa-1443	190	1	auditing	auditing	NOUN
ajfa-1443	190	2	:	:	PUNCT
ajfa-1443	190	3	a	a	DET
ajfa-1443	190	4	journal	journal	NOUN
ajfa-1443	190	5	of	of	ADP
ajfa-1443	190	6	practice	practice	NOUN
ajfa-1443	190	7	&	&	CCONJ
ajfa-1443	190	8	theory	theory	NOUN
ajfa-1443	190	9	.	.	PUNCT
ajfa-1443	191	1	41	41	NUM
ajfa-1443	191	2	11	11	NUM
ajfa-1443	191	3	(	(	PUNCT
ajfa-1443	191	4	tied	tie	VERB
ajfa-1443	191	5	)	)	PUNCT
ajfa-1443	191	6	defond	defond	NOUN
ajfa-1443	191	7	,	,	PUNCT
ajfa-1443	191	8	m.	m.	NOUN
ajfa-1443	191	9	l.	l.	PROPN
ajfa-1443	191	10	,	,	PUNCT
ajfa-1443	191	11	&	&	CCONJ
ajfa-1443	191	12	park	park	PROPN
ajfa-1443	191	13	,	,	PUNCT
ajfa-1443	191	14	c.	c.	PROPN
ajfa-1443	191	15	w.	w.	PROPN
ajfa-1443	191	16	(	(	PUNCT
ajfa-1443	191	17	2001	2001	NUM
ajfa-1443	191	18	)	)	PUNCT
ajfa-1443	191	19	.	.	PUNCT
ajfa-1443	192	1	the	the	DET
ajfa-1443	192	2	reversal	reversal	NOUN
ajfa-1443	192	3	of	of	ADP
ajfa-1443	192	4	abnormal	abnormal	ADJ
ajfa-1443	192	5	accruals	accrual	NOUN
ajfa-1443	192	6	and	and	CCONJ
ajfa-1443	192	7	the	the	DET
ajfa-1443	192	8	market	market	NOUN
ajfa-1443	192	9	valuation	valuation	NOUN
ajfa-1443	192	10	of	of	ADP
ajfa-1443	192	11	earnings	earning	NOUN
ajfa-1443	192	12	surprises	surprise	NOUN
ajfa-1443	192	13	.	.	PUNCT
ajfa-1443	193	1	the	the	DET
ajfa-1443	193	2	accounting	accounting	NOUN
ajfa-1443	193	3	review	review	NOUN
ajfa-1443	193	4	.	.	PUNCT
ajfa-1443	194	1	41	41	NUM
ajfa-1443	194	2	13	13	NUM
ajfa-1443	194	3	how	how	SCONJ
ajfa-1443	194	4	,	,	PUNCT
ajfa-1443	194	5	i.-m	i.-m	PROPN
ajfa-1443	194	6	.	.	PROPN
ajfa-1443	194	7	,	,	PUNCT
ajfa-1443	194	8	hu	hu	PROPN
ajfa-1443	194	9	,	,	PUNCT
ajfa-1443	194	10	b.	b.	PROPN
ajfa-1443	194	11	,	,	PUNCT
ajfa-1443	194	12	hwang	hwang	PROPN
ajfa-1443	194	13	,	,	PUNCT
ajfa-1443	194	14	l.-s	l.-s	PROPN
ajfa-1443	194	15	.	.	PUNCT
ajfa-1443	194	16	,	,	PUNCT
ajfa-1443	194	17	&	&	CCONJ
ajfa-1443	194	18	wu	wu	PROPN
ajfa-1443	194	19	,	,	PUNCT
ajfa-1443	194	20	w.	w.	PROPN
ajfa-1443	194	21	(	(	PUNCT
ajfa-1443	194	22	2004	2004	NUM
ajfa-1443	194	23	)	)	PUNCT
ajfa-1443	194	24	.	.	PUNCT
ajfa-1443	195	1	ultimate	ultimate	ADJ
ajfa-1443	195	2	ownership	ownership	NOUN
ajfa-1443	195	3	,	,	PUNCT
ajfa-1443	195	4	income	income	NOUN
ajfa-1443	195	5	management	management	NOUN
ajfa-1443	195	6	,	,	PUNCT
ajfa-1443	195	7	and	and	CCONJ
ajfa-1443	195	8	legal	legal	ADJ
ajfa-1443	195	9	and	and	CCONJ
ajfa-1443	195	10	extra	extra	ADJ
ajfa-1443	195	11	-	-	ADJ
ajfa-1443	195	12	legal	legal	ADJ
ajfa-1443	195	13	institutions	institution	NOUN
ajfa-1443	195	14	.	.	PUNCT
ajfa-1443	196	1	journal	journal	NOUN
ajfa-1443	196	2	of	of	ADP
ajfa-1443	196	3	accounting	accounting	NOUN
ajfa-1443	196	4	research	research	NOUN
ajfa-1443	196	5	.	.	PUNCT
ajfa-1443	197	1	40	40	NUM
ajfa-1443	197	2	14	14	NUM
ajfa-1443	197	3	(	(	PUNCT
ajfa-1443	197	4	tied	tie	VERB
ajfa-1443	197	5	)	)	PUNCT
ajfa-1443	197	6	chen	chen	PROPN
ajfa-1443	197	7	,	,	PUNCT
ajfa-1443	197	8	k.	k.	PROPN
ajfa-1443	197	9	c.	c.	PROPN
ajfa-1443	197	10	w.	w.	PROPN
ajfa-1443	197	11	,	,	PUNCT
ajfa-1443	197	12	&	&	CCONJ
ajfa-1443	197	13	yuan	yuan	PROPN
ajfa-1443	197	14	,	,	PUNCT
ajfa-1443	197	15	h.	h.	PROPN
ajfa-1443	197	16	(	(	PUNCT
ajfa-1443	197	17	2004	2004	NUM
ajfa-1443	197	18	)	)	PUNCT
ajfa-1443	197	19	.	.	PUNCT
ajfa-1443	198	1	earnings	earning	NOUN
ajfa-1443	198	2	management	management	NOUN
ajfa-1443	198	3	and	and	CCONJ
ajfa-1443	198	4	capital	capital	NOUN
ajfa-1443	198	5	resource	resource	NOUN
ajfa-1443	198	6	allocation	allocation	NOUN
ajfa-1443	198	7	:	:	PUNCT
ajfa-1443	198	8	evidence	evidence	NOUN
ajfa-1443	198	9	from	from	ADP
ajfa-1443	198	10	china	china	PROPN
ajfa-1443	198	11	's	's	PART
ajfa-1443	198	12	accounting	accounting	NOUN
ajfa-1443	198	13	-	-	PUNCT
ajfa-1443	198	14	based	base	VERB
ajfa-1443	198	15	regulation	regulation	NOUN
ajfa-1443	198	16	of	of	ADP
ajfa-1443	198	17	rights	right	NOUN
ajfa-1443	198	18	issues	issue	NOUN
ajfa-1443	198	19	.	.	PUNCT
ajfa-1443	199	1	the	the	DET
ajfa-1443	199	2	accounting	accounting	NOUN
ajfa-1443	199	3	review	review	NOUN
ajfa-1443	199	4	.	.	PUNCT
ajfa-1443	200	1	38	38	NUM
ajfa-1443	200	2	14	14	NUM
ajfa-1443	200	3	(	(	PUNCT
ajfa-1443	200	4	tied	tie	VERB
ajfa-1443	200	5	)	)	PUNCT
ajfa-1443	200	6	ng	ng	PROPN
ajfa-1443	200	7	,	,	PUNCT
ajfa-1443	200	8	t.	t.	PROPN
ajfa-1443	200	9	b.	b.	PROPN
ajfa-1443	200	10	p.	p.	PROPN
ajfa-1443	200	11	,	,	PUNCT
ajfa-1443	200	12	&	&	CCONJ
ajfa-1443	200	13	tan	tan	PROPN
ajfa-1443	200	14	,	,	PUNCT
ajfa-1443	200	15	h.	h.	PROPN
ajfa-1443	200	16	t.	t.	PROPN
ajfa-1443	200	17	(	(	PUNCT
ajfa-1443	200	18	2003	2003	NUM
ajfa-1443	200	19	)	)	PUNCT
ajfa-1443	200	20	.	.	PUNCT
ajfa-1443	201	1	effects	effect	NOUN
ajfa-1443	201	2	of	of	ADP
ajfa-1443	201	3	authoritative	authoritative	ADJ
ajfa-1443	201	4	guidance	guidance	NOUN
ajfa-1443	201	5	availability	availability	NOUN
ajfa-1443	201	6	and	and	CCONJ
ajfa-1443	201	7	audit	audit	NOUN
ajfa-1443	201	8	committee	committee	NOUN
ajfa-1443	201	9	effectiveness	effectiveness	NOUN
ajfa-1443	201	10	on	on	ADP
ajfa-1443	201	11	auditors	auditor	NOUN
ajfa-1443	201	12	'	'	PART
ajfa-1443	201	13	judgments	judgment	NOUN
ajfa-1443	201	14	in	in	ADP
ajfa-1443	201	15	an	an	DET
ajfa-1443	201	16	auditor	auditor	NOUN
ajfa-1443	201	17	-	-	PUNCT
ajfa-1443	201	18	client	client	NOUN
ajfa-1443	201	19	negotiation	negotiation	NOUN
ajfa-1443	201	20	context	context	NOUN
ajfa-1443	201	21	.	.	PUNCT
ajfa-1443	202	1	the	the	DET
ajfa-1443	202	2	accounting	accounting	NOUN
ajfa-1443	202	3	review	review	NOUN
ajfa-1443	202	4	.	.	PUNCT
ajfa-1443	203	1	38	38	NUM
ajfa-1443	203	2	16	16	NUM
ajfa-1443	203	3	(	(	PUNCT
ajfa-1443	203	4	tied	tie	VERB
ajfa-1443	203	5	)	)	PUNCT
ajfa-1443	203	6	hay	hay	PROPN
ajfa-1443	203	7	,	,	PUNCT
ajfa-1443	203	8	d.	d.	PROPN
ajfa-1443	203	9	c.	c.	PROPN
ajfa-1443	203	10	,	,	PUNCT
ajfa-1443	203	11	knechel	knechel	PROPN
ajfa-1443	203	12	,	,	PUNCT
ajfa-1443	203	13	w.	w.	PROPN
ajfa-1443	203	14	r.	r.	PROPN
ajfa-1443	203	15	,	,	PUNCT
ajfa-1443	203	16	&	&	CCONJ
ajfa-1443	203	17	wong	wong	PROPN
ajfa-1443	203	18	,	,	PUNCT
ajfa-1443	203	19	n.	n.	PROPN
ajfa-1443	203	20	(	(	PUNCT
ajfa-1443	203	21	2006	2006	NUM
ajfa-1443	203	22	)	)	PUNCT
ajfa-1443	203	23	.	.	PUNCT
ajfa-1443	204	1	audit	audit	NOUN
ajfa-1443	204	2	fees	fee	NOUN
ajfa-1443	204	3	:	:	PUNCT
ajfa-1443	204	4	a	a	DET
ajfa-1443	204	5	meta	meta	ADJ
ajfa-1443	204	6	-	-	PUNCT
ajfa-1443	204	7	analysis	analysis	NOUN
ajfa-1443	204	8	of	of	ADP
ajfa-1443	204	9	the	the	DET
ajfa-1443	204	10	effect	effect	NOUN
ajfa-1443	204	11	of	of	ADP
ajfa-1443	204	12	supply	supply	NOUN
ajfa-1443	204	13	and	and	CCONJ
ajfa-1443	204	14	demand	demand	NOUN
ajfa-1443	204	15	attributes	attribute	NOUN
ajfa-1443	204	16	.	.	PUNCT
ajfa-1443	205	1	contemparary	contemparary	ADJ
ajfa-1443	205	2	accounting	account	VERB
ajfa-1443	205	3	37	37	NUM
ajfa-1443	205	4	asian	asian	ADJ
ajfa-1443	205	5	journal	journal	NOUN
ajfa-1443	205	6	of	of	ADP
ajfa-1443	205	7	finance	finance	PROPN
ajfa-1443	205	8	&	&	CCONJ
ajfa-1443	205	9	accounting	accounting	PROPN
ajfa-1443	205	10	issn	issn	PROPN
ajfa-1443	205	11	1946	1946	NUM
ajfa-1443	205	12	-	-	PUNCT
ajfa-1443	205	13	052x	052x	NOUN
ajfa-1443	205	14	2012	2012	NUM
ajfa-1443	205	15	,	,	PUNCT
ajfa-1443	205	16	vol	vol	NOUN
ajfa-1443	205	17	.	.	PROPN
ajfa-1443	206	1	4	4	NUM
ajfa-1443	206	2	,	,	PUNCT
ajfa-1443	206	3	no	no	INTJ
ajfa-1443	206	4	.	.	NOUN
ajfa-1443	206	5	1	1	NUM
ajfa-1443	206	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1443	206	7	145	145	NUM
ajfa-1443	206	8	research	research	NOUN
ajfa-1443	206	9	.	.	PUNCT
ajfa-1443	207	1	16	16	NUM
ajfa-1443	207	2	(	(	PUNCT
ajfa-1443	207	3	tied	tie	VERB
ajfa-1443	207	4	)	)	PUNCT
ajfa-1443	207	5	craswell	craswell	PROPN
ajfa-1443	207	6	,	,	PUNCT
ajfa-1443	207	7	a.	a.	PROPN
ajfa-1443	207	8	,	,	PUNCT
ajfa-1443	207	9	stokes	stokes	PROPN
ajfa-1443	207	10	,	,	PUNCT
ajfa-1443	207	11	d.	d.	PROPN
ajfa-1443	207	12	j.	j.	PROPN
ajfa-1443	207	13	,	,	PUNCT
ajfa-1443	207	14	&	&	CCONJ
ajfa-1443	207	15	laughton	laughton	PROPN
ajfa-1443	207	16	,	,	PUNCT
ajfa-1443	207	17	j.	j.	PROPN
ajfa-1443	207	18	(	(	PUNCT
ajfa-1443	207	19	2002	2002	NUM
ajfa-1443	207	20	)	)	PUNCT
ajfa-1443	207	21	.	.	PUNCT
ajfa-1443	208	1	auditor	auditor	NOUN
ajfa-1443	208	2	independence	independence	NOUN
ajfa-1443	208	3	and	and	CCONJ
ajfa-1443	208	4	fee	fee	NOUN
ajfa-1443	208	5	dependence	dependence	NOUN
ajfa-1443	208	6	.	.	PUNCT
ajfa-1443	209	1	journal	journal	NOUN
ajfa-1443	209	2	of	of	ADP
ajfa-1443	209	3	accounting	accounting	NOUN
ajfa-1443	209	4	and	and	CCONJ
ajfa-1443	209	5	economics	economic	NOUN
ajfa-1443	209	6	.	.	PUNCT
ajfa-1443	210	1	37	37	NUM
ajfa-1443	210	2	18	18	NUM
ajfa-1443	210	3	moores	moore	NOUN
ajfa-1443	210	4	,	,	PUNCT
ajfa-1443	210	5	k.	k.	PROPN
ajfa-1443	210	6	,	,	PUNCT
ajfa-1443	210	7	&	&	CCONJ
ajfa-1443	210	8	yuen	yuen	PROPN
ajfa-1443	210	9	,	,	PUNCT
ajfa-1443	210	10	s.	s.	PROPN
ajfa-1443	210	11	(	(	PUNCT
ajfa-1443	210	12	2001	2001	NUM
ajfa-1443	210	13	)	)	PUNCT
ajfa-1443	210	14	.	.	PUNCT
ajfa-1443	211	1	management	management	NOUN
ajfa-1443	211	2	accounting	accounting	NOUN
ajfa-1443	211	3	systems	system	NOUN
ajfa-1443	211	4	and	and	CCONJ
ajfa-1443	211	5	organizational	organizational	ADJ
ajfa-1443	211	6	configuration	configuration	NOUN
ajfa-1443	211	7	:	:	PUNCT
ajfa-1443	211	8	a	a	DET
ajfa-1443	211	9	life	life	NOUN
ajfa-1443	211	10	-	-	PUNCT
ajfa-1443	211	11	cycle	cycle	NOUN
ajfa-1443	211	12	perspective	perspective	NOUN
ajfa-1443	211	13	.	.	PUNCT
ajfa-1443	212	1	accounting	accounting	NOUN
ajfa-1443	212	2	,	,	PUNCT
ajfa-1443	212	3	organizations	organization	NOUN
ajfa-1443	212	4	and	and	CCONJ
ajfa-1443	212	5	society	society	NOUN
ajfa-1443	212	6	.	.	PUNCT
ajfa-1443	213	1	36	36	NUM
ajfa-1443	213	2	19	19	NUM
ajfa-1443	213	3	(	(	PUNCT
ajfa-1443	213	4	tied	tie	VERB
ajfa-1443	213	5	)	)	PUNCT
ajfa-1443	213	6	fan	fan	PROPN
ajfa-1443	213	7	,	,	PUNCT
ajfa-1443	213	8	j.	j.	PROPN
ajfa-1443	213	9	p.	p.	PROPN
ajfa-1443	213	10	h.	h.	PROPN
ajfa-1443	213	11	,	,	PUNCT
ajfa-1443	213	12	&	&	CCONJ
ajfa-1443	213	13	wong	wong	PROPN
ajfa-1443	213	14	,	,	PUNCT
ajfa-1443	213	15	t.	t.	PROPN
ajfa-1443	213	16	j.	j.	PROPN
ajfa-1443	213	17	(	(	PUNCT
ajfa-1443	213	18	2005	2005	NUM
ajfa-1443	213	19	)	)	PUNCT
ajfa-1443	213	20	.	.	PUNCT
ajfa-1443	214	1	do	do	AUX
ajfa-1443	214	2	external	external	ADJ
ajfa-1443	214	3	auditors	auditor	NOUN
ajfa-1443	214	4	perform	perform	VERB
ajfa-1443	214	5	a	a	DET
ajfa-1443	214	6	corporate	corporate	ADJ
ajfa-1443	214	7	governance	governance	NOUN
ajfa-1443	214	8	role	role	NOUN
ajfa-1443	214	9	in	in	ADP
ajfa-1443	214	10	emerging	emerge	VERB
ajfa-1443	214	11	markets	market	NOUN
ajfa-1443	214	12	?	?	PUNCT
ajfa-1443	215	1	evidence	evidence	NOUN
ajfa-1443	215	2	from	from	ADP
ajfa-1443	215	3	east	east	PROPN
ajfa-1443	215	4	asia	asia	PROPN
ajfa-1443	215	5	.	.	PUNCT
ajfa-1443	216	1	journal	journal	PROPN
ajfa-1443	216	2	of	of	ADP
ajfa-1443	216	3	accounting	accounting	NOUN
ajfa-1443	216	4	research	research	NOUN
ajfa-1443	216	5	.	.	PUNCT
ajfa-1443	217	1	35	35	NUM
ajfa-1443	217	2	19	19	NUM
ajfa-1443	217	3	(	(	PUNCT
ajfa-1443	217	4	tied	tie	VERB
ajfa-1443	217	5	)	)	PUNCT
ajfa-1443	217	6	frederickson	frederickson	PROPN
ajfa-1443	217	7	,	,	PUNCT
ajfa-1443	217	8	j.	j.	PROPN
ajfa-1443	217	9	r.	r.	PROPN
ajfa-1443	217	10	,	,	PUNCT
ajfa-1443	217	11	&	&	CCONJ
ajfa-1443	217	12	miller	miller	PROPN
ajfa-1443	217	13	,	,	PUNCT
ajfa-1443	217	14	j.	j.	PROPN
ajfa-1443	217	15	s.	s.	PROPN
ajfa-1443	217	16	(	(	PUNCT
ajfa-1443	217	17	2004	2004	NUM
ajfa-1443	217	18	)	)	PUNCT
ajfa-1443	217	19	.	.	PUNCT
ajfa-1443	218	1	the	the	DET
ajfa-1443	218	2	effects	effect	NOUN
ajfa-1443	218	3	of	of	ADP
ajfa-1443	218	4	proforma	proforma	NOUN
ajfa-1443	218	5	earnings	earning	NOUN
ajfa-1443	218	6	disclosures	disclosure	NOUN
ajfa-1443	218	7	on	on	ADP
ajfa-1443	218	8	analysts	analyst	NOUN
ajfa-1443	218	9	'	'	PART
ajfa-1443	218	10	and	and	CCONJ
ajfa-1443	218	11	nonprofessional	nonprofessional	ADJ
ajfa-1443	218	12	investors	investor	NOUN
ajfa-1443	218	13	'	'	PART
ajfa-1443	218	14	equity	equity	NOUN
ajfa-1443	218	15	valuation	valuation	NOUN
ajfa-1443	218	16	judgments	judgment	NOUN
ajfa-1443	218	17	.	.	PUNCT
ajfa-1443	219	1	the	the	DET
ajfa-1443	219	2	accounting	accounting	NOUN
ajfa-1443	219	3	review	review	NOUN
ajfa-1443	219	4	.	.	PUNCT
ajfa-1443	220	1	35	35	NUM
ajfa-1443	220	2	table	table	NOUN
ajfa-1443	220	3	8	8	NUM
ajfa-1443	220	4	.	.	PUNCT
ajfa-1443	221	1	the	the	DET
ajfa-1443	221	2	top	top	ADJ
ajfa-1443	221	3	20	20	NUM
ajfa-1443	221	4	most	most	ADV
ajfa-1443	221	5	cited	cite	VERB
ajfa-1443	221	6	articles	article	NOUN
ajfa-1443	221	7	scopus	scopus	PROPN
ajfa-1443	221	8	rank	rank	PROPN
ajfa-1443	221	9	author	author	NOUN
ajfa-1443	221	10	,	,	PUNCT
ajfa-1443	221	11	article	article	NOUN
ajfa-1443	221	12	title	title	NOUN
ajfa-1443	221	13	,	,	PUNCT
ajfa-1443	221	14	journal	journal	NOUN
ajfa-1443	221	15	title	title	NOUN
ajfa-1443	221	16	total	total	NOUN
ajfa-1443	221	17	cited	cite	VERB
ajfa-1443	221	18	1	1	NUM
ajfa-1443	221	19	chenhall	chenhall	NOUN
ajfa-1443	221	20	,	,	PUNCT
ajfa-1443	221	21	r.	r.	PROPN
ajfa-1443	221	22	h.	h.	PROPN
ajfa-1443	221	23	(	(	PUNCT
ajfa-1443	221	24	2003	2003	NUM
ajfa-1443	221	25	)	)	PUNCT
ajfa-1443	221	26	.	.	PUNCT
ajfa-1443	222	1	management	management	NOUN
ajfa-1443	222	2	control	control	NOUN
ajfa-1443	222	3	systems	systems	PROPN
ajfa-1443	222	4	design	design	NOUN
ajfa-1443	222	5	within	within	ADP
ajfa-1443	222	6	its	its	PRON
ajfa-1443	222	7	organizational	organizational	ADJ
ajfa-1443	222	8	context	context	NOUN
ajfa-1443	222	9	:	:	PUNCT
ajfa-1443	222	10	findings	finding	NOUN
ajfa-1443	222	11	from	from	ADP
ajfa-1443	222	12	contingency	contingency	NOUN
ajfa-1443	222	13	-	-	PUNCT
ajfa-1443	222	14	based	base	VERB
ajfa-1443	222	15	research	research	NOUN
ajfa-1443	222	16	and	and	CCONJ
ajfa-1443	222	17	directions	direction	NOUN
ajfa-1443	222	18	for	for	ADP
ajfa-1443	222	19	the	the	DET
ajfa-1443	222	20	future	future	NOUN
ajfa-1443	222	21	.	.	PUNCT
ajfa-1443	223	1	accounting	accounting	NOUN
ajfa-1443	223	2	,	,	PUNCT
ajfa-1443	223	3	organizations	organization	NOUN
ajfa-1443	223	4	and	and	CCONJ
ajfa-1443	223	5	society	society	NOUN
ajfa-1443	223	6	.	.	PUNCT
ajfa-1443	224	1	228	228	NUM
ajfa-1443	224	2	2	2	NUM
ajfa-1443	224	3	fan	fan	NOUN
ajfa-1443	224	4	,	,	PUNCT
ajfa-1443	224	5	j.	j.	PROPN
ajfa-1443	224	6	p.	p.	PROPN
ajfa-1443	224	7	h.	h.	PROPN
ajfa-1443	224	8	,	,	PUNCT
ajfa-1443	224	9	&	&	CCONJ
ajfa-1443	224	10	wong	wong	PROPN
ajfa-1443	224	11	,	,	PUNCT
ajfa-1443	224	12	t.	t.	PROPN
ajfa-1443	224	13	j.	j.	PROPN
ajfa-1443	224	14	(	(	PUNCT
ajfa-1443	224	15	2002	2002	NUM
ajfa-1443	224	16	)	)	PUNCT
ajfa-1443	224	17	.	.	PUNCT
ajfa-1443	225	1	corporate	corporate	ADJ
ajfa-1443	225	2	ownership	ownership	NOUN
ajfa-1443	225	3	structure	structure	NOUN
ajfa-1443	225	4	and	and	CCONJ
ajfa-1443	225	5	the	the	DET
ajfa-1443	225	6	informativeness	informativeness	NOUN
ajfa-1443	225	7	of	of	ADP
ajfa-1443	225	8	accounting	accounting	NOUN
ajfa-1443	225	9	earnings	earning	NOUN
ajfa-1443	225	10	in	in	ADP
ajfa-1443	225	11	east	east	PROPN
ajfa-1443	225	12	asia	asia	PROPN
ajfa-1443	225	13	.	.	PUNCT
ajfa-1443	226	1	journal	journal	PROPN
ajfa-1443	226	2	of	of	ADP
ajfa-1443	226	3	accounting	accounting	NOUN
ajfa-1443	226	4	and	and	CCONJ
ajfa-1443	226	5	economics	economic	NOUN
ajfa-1443	226	6	.	.	PUNCT
ajfa-1443	227	1	189	189	NUM
ajfa-1443	227	2	3	3	NUM
ajfa-1443	227	3	bartov	bartov	PROPN
ajfa-1443	227	4	,	,	PUNCT
ajfa-1443	227	5	e.	e.	PROPN
ajfa-1443	227	6	,	,	PUNCT
ajfa-1443	227	7	gul	gul	PROPN
ajfa-1443	227	8	,	,	PUNCT
ajfa-1443	227	9	f.	f.	PROPN
ajfa-1443	227	10	a.	a.	PROPN
ajfa-1443	227	11	,	,	PUNCT
ajfa-1443	227	12	&	&	CCONJ
ajfa-1443	227	13	tsui	tsui	PROPN
ajfa-1443	227	14	,	,	PUNCT
ajfa-1443	227	15	j.	j.	PROPN
ajfa-1443	227	16	s.	s.	PROPN
ajfa-1443	227	17	l.	l.	PROPN
ajfa-1443	227	18	(	(	PUNCT
ajfa-1443	227	19	2000	2000	NUM
ajfa-1443	227	20	)	)	PUNCT
ajfa-1443	227	21	.	.	PUNCT
ajfa-1443	228	1	discretionary	discretionary	ADJ
ajfa-1443	228	2	-	-	PUNCT
ajfa-1443	228	3	accruals	accrual	NOUN
ajfa-1443	228	4	models	model	NOUN
ajfa-1443	228	5	and	and	CCONJ
ajfa-1443	228	6	audit	audit	NOUN
ajfa-1443	228	7	qualifications	qualification	NOUN
ajfa-1443	228	8	.	.	PUNCT
ajfa-1443	229	1	journal	journal	NOUN
ajfa-1443	229	2	of	of	ADP
ajfa-1443	229	3	accounting	accounting	NOUN
ajfa-1443	229	4	and	and	CCONJ
ajfa-1443	229	5	economics	economic	NOUN
ajfa-1443	229	6	.	.	PUNCT
ajfa-1443	230	1	109	109	NUM
ajfa-1443	230	2	4	4	NUM
ajfa-1443	230	3	eng	eng	PROPN
ajfa-1443	230	4	,	,	PUNCT
ajfa-1443	230	5	l.	l.	PROPN
ajfa-1443	230	6	l.	l.	PROPN
ajfa-1443	230	7	,	,	PUNCT
ajfa-1443	230	8	&	&	CCONJ
ajfa-1443	230	9	mak	mak	PROPN
ajfa-1443	230	10	,	,	PUNCT
ajfa-1443	230	11	y.	y.	PROPN
ajfa-1443	230	12	t.	t.	PROPN
ajfa-1443	230	13	(	(	PUNCT
ajfa-1443	230	14	2003	2003	NUM
ajfa-1443	230	15	)	)	PUNCT
ajfa-1443	230	16	.	.	PUNCT
ajfa-1443	231	1	corporate	corporate	ADJ
ajfa-1443	231	2	governance	governance	NOUN
ajfa-1443	231	3	and	and	CCONJ
ajfa-1443	231	4	voluntary	voluntary	ADJ
ajfa-1443	231	5	disclosure	disclosure	NOUN
ajfa-1443	231	6	.	.	PUNCT
ajfa-1443	232	1	journal	journal	NOUN
ajfa-1443	232	2	of	of	ADP
ajfa-1443	232	3	accounting	accounting	NOUN
ajfa-1443	232	4	and	and	CCONJ
ajfa-1443	232	5	public	public	ADJ
ajfa-1443	232	6	policy	policy	NOUN
ajfa-1443	232	7	.	.	PUNCT
ajfa-1443	233	1	108	108	NUM
ajfa-1443	233	2	5	5	NUM
ajfa-1443	233	3	chenhall	chenhall	NOUN
ajfa-1443	233	4	,	,	PUNCT
ajfa-1443	233	5	r.	r.	PROPN
ajfa-1443	233	6	h.	h.	PROPN
ajfa-1443	233	7	(	(	PUNCT
ajfa-1443	233	8	2005	2005	NUM
ajfa-1443	233	9	)	)	PUNCT
ajfa-1443	233	10	.	.	PUNCT
ajfa-1443	234	1	integrative	integrative	ADJ
ajfa-1443	234	2	strategic	strategic	ADJ
ajfa-1443	234	3	performance	performance	NOUN
ajfa-1443	234	4	measurement	measurement	NOUN
ajfa-1443	234	5	systems	system	NOUN
ajfa-1443	234	6	,	,	PUNCT
ajfa-1443	234	7	strategic	strategic	ADJ
ajfa-1443	234	8	alignment	alignment	NOUN
ajfa-1443	234	9	of	of	ADP
ajfa-1443	234	10	manufacturing	manufacturing	NOUN
ajfa-1443	234	11	,	,	PUNCT
ajfa-1443	234	12	learning	learning	NOUN
ajfa-1443	234	13	and	and	CCONJ
ajfa-1443	234	14	strategic	strategic	ADJ
ajfa-1443	234	15	outcomes	outcome	NOUN
ajfa-1443	234	16	:	:	PUNCT
ajfa-1443	234	17	an	an	DET
ajfa-1443	234	18	exploratory	exploratory	ADJ
ajfa-1443	234	19	study	study	NOUN
ajfa-1443	234	20	.	.	PUNCT
ajfa-1443	235	1	accounting	accounting	NOUN
ajfa-1443	235	2	,	,	PUNCT
ajfa-1443	235	3	organizations	organization	NOUN
ajfa-1443	235	4	and	and	CCONJ
ajfa-1443	235	5	society	society	NOUN
ajfa-1443	235	6	.	.	PUNCT
ajfa-1443	236	1	104	104	NUM
ajfa-1443	236	2	6	6	NUM
ajfa-1443	236	3	baskerville	baskerville	NOUN
ajfa-1443	236	4	,	,	PUNCT
ajfa-1443	236	5	r.	r.	PROPN
ajfa-1443	236	6	f.	f.	PROPN
ajfa-1443	236	7	(	(	PUNCT
ajfa-1443	236	8	2003	2003	NUM
ajfa-1443	236	9	)	)	PUNCT
ajfa-1443	236	10	.	.	PUNCT
ajfa-1443	237	1	hofstede	hofstede	NOUN
ajfa-1443	237	2	never	never	ADV
ajfa-1443	237	3	studied	study	VERB
ajfa-1443	237	4	culture	culture	NOUN
ajfa-1443	237	5	.	.	PUNCT
ajfa-1443	238	1	accounting	accounting	NOUN
ajfa-1443	238	2	,	,	PUNCT
ajfa-1443	238	3	organizations	organization	NOUN
ajfa-1443	238	4	and	and	CCONJ
ajfa-1443	238	5	society	society	NOUN
ajfa-1443	238	6	.	.	PUNCT
ajfa-1443	239	1	92	92	NUM
ajfa-1443	239	2	7	7	NUM
ajfa-1443	239	3	briers	brier	NOUN
ajfa-1443	239	4	,	,	PUNCT
ajfa-1443	239	5	m.	m.	NOUN
ajfa-1443	239	6	,	,	PUNCT
ajfa-1443	239	7	&	&	CCONJ
ajfa-1443	239	8	chua	chua	PROPN
ajfa-1443	239	9	,	,	PUNCT
ajfa-1443	239	10	w.	w.	PROPN
ajfa-1443	239	11	f.	f.	PROPN
ajfa-1443	239	12	(	(	PUNCT
ajfa-1443	239	13	2001	2001	NUM
ajfa-1443	239	14	)	)	PUNCT
ajfa-1443	239	15	.	.	PUNCT
ajfa-1443	240	1	the	the	DET
ajfa-1443	240	2	role	role	NOUN
ajfa-1443	240	3	of	of	ADP
ajfa-1443	240	4	actor	actor	NOUN
ajfa-1443	240	5	-	-	PUNCT
ajfa-1443	240	6	networks	network	NOUN
ajfa-1443	240	7	and	and	CCONJ
ajfa-1443	240	8	boundary	boundary	ADJ
ajfa-1443	240	9	objects	object	NOUN
ajfa-1443	240	10	in	in	ADP
ajfa-1443	240	11	management	management	NOUN
ajfa-1443	240	12	accounting	accounting	NOUN
ajfa-1443	240	13	change	change	NOUN
ajfa-1443	240	14	:	:	PUNCT
ajfa-1443	240	15	a	a	DET
ajfa-1443	240	16	field	field	NOUN
ajfa-1443	240	17	study	study	NOUN
ajfa-1443	240	18	of	of	ADP
ajfa-1443	240	19	an	an	DET
ajfa-1443	240	20	implementation	implementation	NOUN
ajfa-1443	240	21	of	of	ADP
ajfa-1443	240	22	activity	activity	NOUN
ajfa-1443	240	23	-	-	PUNCT
ajfa-1443	240	24	based	base	VERB
ajfa-1443	240	25	costing	costing	NOUN
ajfa-1443	240	26	.	.	PUNCT
ajfa-1443	241	1	accounting	accounting	NOUN
ajfa-1443	241	2	,	,	PUNCT
ajfa-1443	241	3	organizations	organization	NOUN
ajfa-1443	241	4	and	and	CCONJ
ajfa-1443	241	5	society	society	NOUN
ajfa-1443	241	6	.	.	PUNCT
ajfa-1443	242	1	87	87	NUM
ajfa-1443	242	2	8	8	NUM
ajfa-1443	242	3	easton	easton	PROPN
ajfa-1443	242	4	,	,	PUNCT
ajfa-1443	242	5	p.	p.	PROPN
ajfa-1443	242	6	d.	d.	PROPN
ajfa-1443	242	7	(	(	PUNCT
ajfa-1443	242	8	2004	2004	NUM
ajfa-1443	242	9	)	)	PUNCT
ajfa-1443	242	10	.	.	PUNCT
ajfa-1443	243	1	pe	pe	PROPN
ajfa-1443	243	2	ratios	ratio	NOUN
ajfa-1443	243	3	,	,	PUNCT
ajfa-1443	243	4	peg	peg	NOUN
ajfa-1443	243	5	ratios	ratio	NOUN
ajfa-1443	243	6	,	,	PUNCT
ajfa-1443	243	7	and	and	CCONJ
ajfa-1443	243	8	estimating	estimate	VERB
ajfa-1443	243	9	the	the	DET
ajfa-1443	243	10	implied	imply	VERB
ajfa-1443	243	11	expected	expect	VERB
ajfa-1443	243	12	rate	rate	NOUN
ajfa-1443	243	13	of	of	ADP
ajfa-1443	243	14	return	return	NOUN
ajfa-1443	243	15	on	on	ADP
ajfa-1443	243	16	equity	equity	NOUN
ajfa-1443	243	17	capital	capital	NOUN
ajfa-1443	243	18	.	.	PUNCT
ajfa-1443	244	1	the	the	DET
ajfa-1443	244	2	accounting	accounting	NOUN
ajfa-1443	244	3	review	review	NOUN
ajfa-1443	244	4	.	.	PUNCT
ajfa-1443	245	1	85	85	NUM
ajfa-1443	245	2	9	9	NUM
ajfa-1443	245	3	chen	chen	PROPN
ajfa-1443	245	4	,	,	PUNCT
ajfa-1443	245	5	c.	c.	PROPN
ajfa-1443	245	6	j.	j.	PROPN
ajfa-1443	245	7	p.	p.	PROPN
ajfa-1443	245	8	,	,	PUNCT
ajfa-1443	245	9	&	&	CCONJ
ajfa-1443	245	10	jaggi	jaggi	PROPN
ajfa-1443	245	11	.	.	PUNCT
ajfa-1443	246	1	b.	b.	PROPN
ajfa-1443	246	2	(	(	PUNCT
ajfa-1443	246	3	2000	2000	NUM
ajfa-1443	246	4	)	)	PUNCT
ajfa-1443	246	5	.	.	PUNCT
ajfa-1443	247	1	association	association	NOUN
ajfa-1443	247	2	between	between	ADP
ajfa-1443	247	3	independent	independent	ADJ
ajfa-1443	247	4	non	non	ADJ
ajfa-1443	247	5	-	-	ADJ
ajfa-1443	247	6	executive	executive	ADJ
ajfa-1443	247	7	directors	director	NOUN
ajfa-1443	247	8	,	,	PUNCT
ajfa-1443	247	9	family	family	NOUN
ajfa-1443	247	10	control	control	NOUN
ajfa-1443	247	11	and	and	CCONJ
ajfa-1443	247	12	financial	financial	ADJ
ajfa-1443	247	13	disclosures	disclosure	NOUN
ajfa-1443	247	14	in	in	ADP
ajfa-1443	247	15	hong	hong	PROPN
ajfa-1443	247	16	kong	kong	PROPN
ajfa-1443	247	17	.	.	PUNCT
ajfa-1443	248	1	journal	journal	PROPN
ajfa-1443	248	2	of	of	ADP
ajfa-1443	248	3	accounting	accounting	NOUN
ajfa-1443	248	4	and	and	CCONJ
ajfa-1443	248	5	public	public	ADJ
ajfa-1443	248	6	policy	policy	NOUN
ajfa-1443	248	7	.	.	PUNCT
ajfa-1443	249	1	80	80	NUM
ajfa-1443	249	2	10	10	NUM
ajfa-1443	249	3	aharony	aharony	NOUN
ajfa-1443	249	4	,	,	PUNCT
ajfa-1443	249	5	j.	j.	PROPN
ajfa-1443	249	6	,	,	PUNCT
ajfa-1443	249	7	lee	lee	PROPN
ajfa-1443	249	8	,	,	PUNCT
ajfa-1443	249	9	c.	c.	PROPN
ajfa-1443	249	10	w.	w.	PROPN
ajfa-1443	249	11	j.	j.	PROPN
ajfa-1443	249	12	,	,	PUNCT
ajfa-1443	249	13	&	&	CCONJ
ajfa-1443	249	14	wong	wong	PROPN
ajfa-1443	249	15	,	,	PUNCT
ajfa-1443	249	16	t.	t.	PROPN
ajfa-1443	249	17	j.	j.	PROPN
ajfa-1443	249	18	(	(	PUNCT
ajfa-1443	249	19	2000	2000	NUM
ajfa-1443	249	20	)	)	PUNCT
ajfa-1443	249	21	.	.	PUNCT
ajfa-1443	250	1	financial	financial	ADJ
ajfa-1443	250	2	packaging	packaging	NOUN
ajfa-1443	250	3	of	of	ADP
ajfa-1443	250	4	ipo	ipo	PROPN
ajfa-1443	250	5	77	77	NUM
ajfa-1443	250	6	asian	asian	ADJ
ajfa-1443	250	7	journal	journal	NOUN
ajfa-1443	250	8	of	of	ADP
ajfa-1443	250	9	finance	finance	PROPN
ajfa-1443	250	10	&	&	CCONJ
ajfa-1443	250	11	accounting	accounting	PROPN
ajfa-1443	250	12	issn	issn	PROPN
ajfa-1443	250	13	1946	1946	NUM
ajfa-1443	250	14	-	-	PUNCT
ajfa-1443	250	15	052x	052x	NOUN
ajfa-1443	250	16	2012	2012	NUM
ajfa-1443	250	17	,	,	PUNCT
ajfa-1443	250	18	vol	vol	NOUN
ajfa-1443	250	19	.	.	PROPN
ajfa-1443	251	1	4	4	NUM
ajfa-1443	251	2	,	,	PUNCT
ajfa-1443	251	3	no	no	INTJ
ajfa-1443	251	4	.	.	NOUN
ajfa-1443	251	5	1	1	NUM
ajfa-1443	251	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1443	251	7	146	146	NUM
ajfa-1443	251	8	firms	firm	NOUN
ajfa-1443	251	9	in	in	ADP
ajfa-1443	251	10	china	china	PROPN
ajfa-1443	251	11	.	.	PUNCT
ajfa-1443	252	1	journal	journal	PROPN
ajfa-1443	252	2	of	of	ADP
ajfa-1443	252	3	accounting	accounting	NOUN
ajfa-1443	252	4	research	research	NOUN
ajfa-1443	252	5	.	.	PUNCT
ajfa-1443	253	1	11	11	NUM
ajfa-1443	253	2	ferguson	ferguson	PROPN
ajfa-1443	253	3	,	,	PUNCT
ajfa-1443	253	4	a.	a.	PROPN
ajfa-1443	253	5	,	,	PUNCT
ajfa-1443	253	6	francis	francis	PROPN
ajfa-1443	253	7	,	,	PUNCT
ajfa-1443	253	8	j.	j.	PROPN
ajfa-1443	253	9	r.	r.	PROPN
ajfa-1443	253	10	,	,	PUNCT
ajfa-1443	253	11	&	&	CCONJ
ajfa-1443	253	12	stokes	stokes	PROPN
ajfa-1443	253	13	,	,	PUNCT
ajfa-1443	253	14	d.	d.	PROPN
ajfa-1443	253	15	j.	j.	PROPN
ajfa-1443	253	16	(	(	PUNCT
ajfa-1443	253	17	2003	2003	NUM
ajfa-1443	253	18	)	)	PUNCT
ajfa-1443	253	19	.	.	PUNCT
ajfa-1443	254	1	the	the	DET
ajfa-1443	254	2	effects	effect	NOUN
ajfa-1443	254	3	of	of	ADP
ajfa-1443	254	4	firm	firm	ADJ
ajfa-1443	254	5	-	-	PUNCT
ajfa-1443	254	6	wide	wide	ADJ
ajfa-1443	254	7	and	and	CCONJ
ajfa-1443	254	8	office	office	NOUN
ajfa-1443	254	9	-	-	PUNCT
ajfa-1443	254	10	level	level	NOUN
ajfa-1443	254	11	industry	industry	NOUN
ajfa-1443	254	12	expertise	expertise	NOUN
ajfa-1443	254	13	on	on	ADP
ajfa-1443	254	14	audit	audit	NOUN
ajfa-1443	254	15	pricing	pricing	NOUN
ajfa-1443	254	16	.	.	PUNCT
ajfa-1443	255	1	the	the	DET
ajfa-1443	255	2	accounting	accounting	NOUN
ajfa-1443	255	3	review	review	NOUN
ajfa-1443	255	4	.	.	PUNCT
ajfa-1443	256	1	70	70	NUM
ajfa-1443	256	2	12	12	NUM
ajfa-1443	256	3	defond	defond	NOUN
ajfa-1443	256	4	,	,	PUNCT
ajfa-1443	256	5	m.	m.	NOUN
ajfa-1443	256	6	l.	l.	PROPN
ajfa-1443	256	7	,	,	PUNCT
ajfa-1443	256	8	francis	francis	PROPN
ajfa-1443	256	9	,	,	PUNCT
ajfa-1443	256	10	j.	j.	PROPN
ajfa-1443	256	11	r.	r.	PROPN
ajfa-1443	256	12	,	,	PUNCT
ajfa-1443	256	13	&	&	CCONJ
ajfa-1443	256	14	wong	wong	PROPN
ajfa-1443	256	15	,	,	PUNCT
ajfa-1443	256	16	t.	t.	PROPN
ajfa-1443	256	17	j.	j.	PROPN
ajfa-1443	256	18	(	(	PUNCT
ajfa-1443	256	19	2000	2000	NUM
ajfa-1443	256	20	)	)	PUNCT
ajfa-1443	256	21	.	.	PUNCT
ajfa-1443	257	1	auditor	auditor	NOUN
ajfa-1443	257	2	industry	industry	NOUN
ajfa-1443	257	3	specialization	specialization	NOUN
ajfa-1443	257	4	and	and	CCONJ
ajfa-1443	257	5	market	market	NOUN
ajfa-1443	257	6	segmentation	segmentation	NOUN
ajfa-1443	257	7	:	:	PUNCT
ajfa-1443	257	8	evidence	evidence	NOUN
ajfa-1443	257	9	from	from	ADP
ajfa-1443	257	10	hong	hong	PROPN
ajfa-1443	257	11	kong	kong	PROPN
ajfa-1443	257	12	.	.	PUNCT
ajfa-1443	258	1	auditing	auditing	NOUN
ajfa-1443	258	2	:	:	PUNCT
ajfa-1443	258	3	a	a	DET
ajfa-1443	258	4	journal	journal	NOUN
ajfa-1443	258	5	of	of	ADP
ajfa-1443	258	6	practice	practice	NOUN
ajfa-1443	258	7	&	&	CCONJ
ajfa-1443	258	8	theory	theory	NOUN
ajfa-1443	258	9	.	.	PUNCT
ajfa-1443	259	1	68	68	NUM
ajfa-1443	259	2	13	13	NUM
ajfa-1443	259	3	how	how	SCONJ
ajfa-1443	259	4	,	,	PUNCT
ajfa-1443	259	5	i.-m	i.-m	PROPN
ajfa-1443	259	6	.	.	PROPN
ajfa-1443	259	7	,	,	PUNCT
ajfa-1443	259	8	hu	hu	PROPN
ajfa-1443	259	9	,	,	PUNCT
ajfa-1443	259	10	b.	b.	PROPN
ajfa-1443	259	11	,	,	PUNCT
ajfa-1443	259	12	hwang	hwang	PROPN
ajfa-1443	259	13	,	,	PUNCT
ajfa-1443	259	14	l.-s	l.-s	PROPN
ajfa-1443	259	15	.	.	PUNCT
ajfa-1443	259	16	,	,	PUNCT
ajfa-1443	259	17	&	&	CCONJ
ajfa-1443	259	18	wu	wu	PROPN
ajfa-1443	259	19	,	,	PUNCT
ajfa-1443	259	20	w.	w.	PROPN
ajfa-1443	259	21	(	(	PUNCT
ajfa-1443	259	22	2004	2004	NUM
ajfa-1443	259	23	)	)	PUNCT
ajfa-1443	259	24	.	.	PUNCT
ajfa-1443	260	1	ultimate	ultimate	ADJ
ajfa-1443	260	2	ownership	ownership	NOUN
ajfa-1443	260	3	,	,	PUNCT
ajfa-1443	260	4	income	income	NOUN
ajfa-1443	260	5	management	management	NOUN
ajfa-1443	260	6	,	,	PUNCT
ajfa-1443	260	7	and	and	CCONJ
ajfa-1443	260	8	legal	legal	ADJ
ajfa-1443	260	9	and	and	CCONJ
ajfa-1443	260	10	extra	extra	ADJ
ajfa-1443	260	11	-	-	ADJ
ajfa-1443	260	12	legal	legal	ADJ
ajfa-1443	260	13	institutions	institution	NOUN
ajfa-1443	260	14	.	.	PUNCT
ajfa-1443	261	1	journal	journal	NOUN
ajfa-1443	261	2	of	of	ADP
ajfa-1443	261	3	accounting	accounting	NOUN
ajfa-1443	261	4	research	research	NOUN
ajfa-1443	261	5	.	.	PUNCT
ajfa-1443	262	1	64	64	NUM
ajfa-1443	262	2	14	14	NUM
ajfa-1443	262	3	moores	moore	NOUN
ajfa-1443	262	4	,	,	PUNCT
ajfa-1443	262	5	k.	k.	PROPN
ajfa-1443	262	6	,	,	PUNCT
ajfa-1443	262	7	&	&	CCONJ
ajfa-1443	262	8	yuen	yuen	PROPN
ajfa-1443	262	9	,	,	PUNCT
ajfa-1443	262	10	s.	s.	PROPN
ajfa-1443	262	11	(	(	PUNCT
ajfa-1443	262	12	2001	2001	NUM
ajfa-1443	262	13	)	)	PUNCT
ajfa-1443	262	14	.	.	PUNCT
ajfa-1443	263	1	management	management	NOUN
ajfa-1443	263	2	accounting	accounting	NOUN
ajfa-1443	263	3	systems	system	NOUN
ajfa-1443	263	4	and	and	CCONJ
ajfa-1443	263	5	organizational	organizational	ADJ
ajfa-1443	263	6	configuration	configuration	NOUN
ajfa-1443	263	7	:	:	PUNCT
ajfa-1443	263	8	a	a	DET
ajfa-1443	263	9	life	life	NOUN
ajfa-1443	263	10	-	-	PUNCT
ajfa-1443	263	11	cycle	cycle	NOUN
ajfa-1443	263	12	perspective	perspective	NOUN
ajfa-1443	263	13	.	.	PUNCT
ajfa-1443	264	1	accounting	accounting	NOUN
ajfa-1443	264	2	,	,	PUNCT
ajfa-1443	264	3	organizations	organization	NOUN
ajfa-1443	264	4	and	and	CCONJ
ajfa-1443	264	5	society	society	NOUN
ajfa-1443	264	6	.	.	PUNCT
ajfa-1443	265	1	60	60	NUM
ajfa-1443	265	2	15	15	NUM
ajfa-1443	265	3	hay	hay	PROPN
ajfa-1443	265	4	,	,	PUNCT
ajfa-1443	265	5	d.	d.	PROPN
ajfa-1443	265	6	c.	c.	PROPN
ajfa-1443	265	7	,	,	PUNCT
ajfa-1443	265	8	knechel	knechel	PROPN
ajfa-1443	265	9	,	,	PUNCT
ajfa-1443	265	10	w.	w.	PROPN
ajfa-1443	265	11	r.	r.	PROPN
ajfa-1443	265	12	,	,	PUNCT
ajfa-1443	265	13	&	&	CCONJ
ajfa-1443	265	14	wong	wong	PROPN
ajfa-1443	265	15	,	,	PUNCT
ajfa-1443	265	16	n.	n.	PROPN
ajfa-1443	265	17	(	(	PUNCT
ajfa-1443	265	18	2006	2006	NUM
ajfa-1443	265	19	)	)	PUNCT
ajfa-1443	265	20	.	.	PUNCT
ajfa-1443	266	1	audit	audit	NOUN
ajfa-1443	266	2	fees	fee	NOUN
ajfa-1443	266	3	:	:	PUNCT
ajfa-1443	266	4	a	a	DET
ajfa-1443	266	5	meta	meta	ADJ
ajfa-1443	266	6	-	-	PUNCT
ajfa-1443	266	7	analysis	analysis	NOUN
ajfa-1443	266	8	of	of	ADP
ajfa-1443	266	9	the	the	DET
ajfa-1443	266	10	effect	effect	NOUN
ajfa-1443	266	11	of	of	ADP
ajfa-1443	266	12	supply	supply	NOUN
ajfa-1443	266	13	and	and	CCONJ
ajfa-1443	266	14	demand	demand	NOUN
ajfa-1443	266	15	attributes	attribute	NOUN
ajfa-1443	266	16	.	.	PUNCT
ajfa-1443	267	1	contemparary	contemparary	ADJ
ajfa-1443	267	2	accounting	accounting	NOUN
ajfa-1443	267	3	research	research	NOUN
ajfa-1443	267	4	.	.	PUNCT
ajfa-1443	268	1	59	59	NUM
ajfa-1443	268	2	16	16	NUM
ajfa-1443	268	3	(	(	PUNCT
ajfa-1443	268	4	tied	tie	VERB
ajfa-1443	268	5	)	)	PUNCT
ajfa-1443	268	6	chen	chen	PROPN
ajfa-1443	268	7	,	,	PUNCT
ajfa-1443	268	8	k.	k.	PROPN
ajfa-1443	268	9	c.	c.	PROPN
ajfa-1443	268	10	w.	w.	PROPN
ajfa-1443	268	11	,	,	PUNCT
ajfa-1443	268	12	&	&	CCONJ
ajfa-1443	268	13	yuan	yuan	PROPN
ajfa-1443	268	14	,	,	PUNCT
ajfa-1443	268	15	h.	h.	PROPN
ajfa-1443	268	16	(	(	PUNCT
ajfa-1443	268	17	2004	2004	NUM
ajfa-1443	268	18	)	)	PUNCT
ajfa-1443	268	19	.	.	PUNCT
ajfa-1443	269	1	earnings	earning	NOUN
ajfa-1443	269	2	management	management	NOUN
ajfa-1443	269	3	and	and	CCONJ
ajfa-1443	269	4	capital	capital	NOUN
ajfa-1443	269	5	resource	resource	NOUN
ajfa-1443	269	6	allocation	allocation	NOUN
ajfa-1443	269	7	:	:	PUNCT
ajfa-1443	269	8	evidence	evidence	NOUN
ajfa-1443	269	9	from	from	ADP
ajfa-1443	269	10	china	china	PROPN
ajfa-1443	269	11	's	's	PART
ajfa-1443	269	12	accounting	accounting	NOUN
ajfa-1443	269	13	-	-	PUNCT
ajfa-1443	269	14	based	base	VERB
ajfa-1443	269	15	regulation	regulation	NOUN
ajfa-1443	269	16	of	of	ADP
ajfa-1443	269	17	rights	right	NOUN
ajfa-1443	269	18	issues	issue	NOUN
ajfa-1443	269	19	.	.	PUNCT
ajfa-1443	270	1	the	the	DET
ajfa-1443	270	2	accounting	accounting	NOUN
ajfa-1443	270	3	review	review	NOUN
ajfa-1443	270	4	.	.	PUNCT
ajfa-1443	271	1	58	58	NUM
ajfa-1443	271	2	16	16	NUM
ajfa-1443	271	3	(	(	PUNCT
ajfa-1443	271	4	tied	tie	VERB
ajfa-1443	271	5	)	)	PUNCT
ajfa-1443	271	6	debreceny	debreceny	PROPN
ajfa-1443	271	7	,	,	PUNCT
ajfa-1443	271	8	r.	r.	PROPN
ajfa-1443	271	9	,	,	PUNCT
ajfa-1443	271	10	gray	gray	ADJ
ajfa-1443	271	11	,	,	PUNCT
ajfa-1443	271	12	g.	g.	PROPN
ajfa-1443	271	13	l.	l.	PROPN
ajfa-1443	271	14	,	,	PUNCT
ajfa-1443	271	15	&	&	CCONJ
ajfa-1443	271	16	rahman	rahman	PROPN
ajfa-1443	271	17	,	,	PUNCT
ajfa-1443	271	18	a.	a.	NOUN
ajfa-1443	271	19	(	(	PUNCT
ajfa-1443	271	20	2002	2002	NUM
ajfa-1443	271	21	)	)	PUNCT
ajfa-1443	271	22	.	.	PUNCT
ajfa-1443	272	1	the	the	DET
ajfa-1443	272	2	determinants	determinant	NOUN
ajfa-1443	272	3	of	of	ADP
ajfa-1443	272	4	internet	internet	NOUN
ajfa-1443	272	5	financial	financial	ADJ
ajfa-1443	272	6	reporting	reporting	NOUN
ajfa-1443	272	7	.	.	PUNCT
ajfa-1443	273	1	journal	journal	NOUN
ajfa-1443	273	2	of	of	ADP
ajfa-1443	273	3	accounting	accounting	NOUN
ajfa-1443	273	4	and	and	CCONJ
ajfa-1443	273	5	public	public	ADJ
ajfa-1443	273	6	policy	policy	NOUN
ajfa-1443	273	7	.	.	PUNCT
ajfa-1443	274	1	58	58	NUM
ajfa-1443	274	2	18	18	NUM
ajfa-1443	274	3	(	(	PUNCT
ajfa-1443	274	4	tied	tie	VERB
ajfa-1443	274	5	)	)	PUNCT
ajfa-1443	274	6	baxter	baxter	PROPN
ajfa-1443	274	7	,	,	PUNCT
ajfa-1443	274	8	j.	j.	PROPN
ajfa-1443	274	9	,	,	PUNCT
ajfa-1443	274	10	&	&	CCONJ
ajfa-1443	274	11	chua	chua	PROPN
ajfa-1443	274	12	,	,	PUNCT
ajfa-1443	274	13	w.	w.	PROPN
ajfa-1443	274	14	f.	f.	PROPN
ajfa-1443	274	15	(	(	PUNCT
ajfa-1443	274	16	2003	2003	NUM
ajfa-1443	274	17	)	)	PUNCT
ajfa-1443	274	18	.	.	PUNCT
ajfa-1443	275	1	alternative	alternative	ADJ
ajfa-1443	275	2	management	management	NOUN
ajfa-1443	275	3	accounting	accounting	NOUN
ajfa-1443	275	4	research	research	NOUN
ajfa-1443	275	5	—	—	PUNCT
ajfa-1443	275	6	whence	whence	NOUN
ajfa-1443	275	7	and	and	CCONJ
ajfa-1443	275	8	whither	whither	NOUN
ajfa-1443	275	9	.	.	PUNCT
ajfa-1443	276	1	accounting	accounting	NOUN
ajfa-1443	276	2	,	,	PUNCT
ajfa-1443	276	3	organizations	organization	NOUN
ajfa-1443	276	4	and	and	CCONJ
ajfa-1443	276	5	society	society	NOUN
ajfa-1443	276	6	.	.	PUNCT
ajfa-1443	277	1	57	57	NUM
ajfa-1443	277	2	18	18	NUM
ajfa-1443	277	3	(	(	PUNCT
ajfa-1443	277	4	tied	tie	VERB
ajfa-1443	277	5	)	)	PUNCT
ajfa-1443	277	6	bouwens	bouwen	NOUN
ajfa-1443	277	7	,	,	PUNCT
ajfa-1443	277	8	j.	j.	PROPN
ajfa-1443	277	9	,	,	PUNCT
ajfa-1443	277	10	&	&	CCONJ
ajfa-1443	277	11	abernethy	abernethy	ADJ
ajfa-1443	277	12	,	,	PUNCT
ajfa-1443	277	13	m.	m.	NOUN
ajfa-1443	277	14	a.	a.	NOUN
ajfa-1443	277	15	(	(	PUNCT
ajfa-1443	277	16	2000	2000	NUM
ajfa-1443	277	17	)	)	PUNCT
ajfa-1443	277	18	.	.	PUNCT
ajfa-1443	278	1	the	the	DET
ajfa-1443	278	2	consequences	consequence	NOUN
ajfa-1443	278	3	of	of	ADP
ajfa-1443	278	4	customization	customization	NOUN
ajfa-1443	278	5	on	on	ADP
ajfa-1443	278	6	management	management	NOUN
ajfa-1443	278	7	accounting	accounting	NOUN
ajfa-1443	278	8	system	system	NOUN
ajfa-1443	278	9	design	design	NOUN
ajfa-1443	278	10	.	.	PUNCT
ajfa-1443	279	1	accounting	accounting	NOUN
ajfa-1443	279	2	,	,	PUNCT
ajfa-1443	279	3	organizations	organization	NOUN
ajfa-1443	279	4	and	and	CCONJ
ajfa-1443	279	5	society	society	NOUN
ajfa-1443	279	6	.	.	PUNCT
ajfa-1443	280	1	57	57	NUM
ajfa-1443	280	2	20	20	NUM
ajfa-1443	280	3	fan	fan	NOUN
ajfa-1443	280	4	,	,	PUNCT
ajfa-1443	280	5	j.	j.	PROPN
ajfa-1443	280	6	p.	p.	PROPN
ajfa-1443	280	7	h.	h.	PROPN
ajfa-1443	280	8	,	,	PUNCT
ajfa-1443	280	9	&	&	CCONJ
ajfa-1443	280	10	wong	wong	PROPN
ajfa-1443	280	11	,	,	PUNCT
ajfa-1443	280	12	t.	t.	PROPN
ajfa-1443	280	13	j.	j.	PROPN
ajfa-1443	280	14	(	(	PUNCT
ajfa-1443	280	15	2005	2005	NUM
ajfa-1443	280	16	)	)	PUNCT
ajfa-1443	280	17	.	.	PUNCT
ajfa-1443	281	1	do	do	AUX
ajfa-1443	281	2	external	external	ADJ
ajfa-1443	281	3	auditors	auditor	NOUN
ajfa-1443	281	4	perform	perform	VERB
ajfa-1443	281	5	a	a	DET
ajfa-1443	281	6	corporate	corporate	ADJ
ajfa-1443	281	7	governance	governance	NOUN
ajfa-1443	281	8	role	role	NOUN
ajfa-1443	281	9	in	in	ADP
ajfa-1443	281	10	emerging	emerge	VERB
ajfa-1443	281	11	markets	market	NOUN
ajfa-1443	281	12	?	?	PUNCT
ajfa-1443	282	1	evidence	evidence	NOUN
ajfa-1443	282	2	from	from	ADP
ajfa-1443	282	3	east	east	PROPN
ajfa-1443	282	4	asia	asia	PROPN
ajfa-1443	282	5	.	.	PUNCT
ajfa-1443	283	1	journal	journal	PROPN
ajfa-1443	283	2	of	of	ADP
ajfa-1443	283	3	accounting	accounting	NOUN
ajfa-1443	283	4	research	research	NOUN
ajfa-1443	283	5	.	.	PUNCT
ajfa-1443	284	1	56	56	NUM
ajfa-1443	284	2	table	table	NOUN
ajfa-1443	284	3	9	9	NUM
ajfa-1443	284	4	.	.	PUNCT
ajfa-1443	285	1	the	the	DET
ajfa-1443	285	2	top	top	ADJ
ajfa-1443	285	3	20	20	NUM
ajfa-1443	285	4	most	most	ADV
ajfa-1443	285	5	cited	cite	VERB
ajfa-1443	285	6	articles	article	NOUN
ajfa-1443	285	7	in	in	ADP
ajfa-1443	285	8	google	google	PROPN
ajfa-1443	285	9	scholar	scholar	PROPN
ajfa-1443	285	10	rank	rank	NOUN
ajfa-1443	285	11	author	author	NOUN
ajfa-1443	285	12	,	,	PUNCT
ajfa-1443	285	13	article	article	NOUN
ajfa-1443	285	14	title	title	NOUN
ajfa-1443	285	15	,	,	PUNCT
ajfa-1443	285	16	journal	journal	NOUN
ajfa-1443	285	17	title	title	NOUN
ajfa-1443	285	18	total	total	NOUN
ajfa-1443	285	19	cited	cite	VERB
ajfa-1443	285	20	1	1	NUM
ajfa-1443	285	21	chenhall	chenhall	NOUN
ajfa-1443	285	22	,	,	PUNCT
ajfa-1443	285	23	r.	r.	PROPN
ajfa-1443	285	24	h.	h.	PROPN
ajfa-1443	285	25	(	(	PUNCT
ajfa-1443	285	26	2003	2003	NUM
ajfa-1443	285	27	)	)	PUNCT
ajfa-1443	285	28	.	.	PUNCT
ajfa-1443	286	1	management	management	NOUN
ajfa-1443	286	2	control	control	NOUN
ajfa-1443	286	3	systems	systems	PROPN
ajfa-1443	286	4	design	design	NOUN
ajfa-1443	286	5	within	within	ADP
ajfa-1443	286	6	its	its	PRON
ajfa-1443	286	7	organizational	organizational	ADJ
ajfa-1443	286	8	context	context	NOUN
ajfa-1443	286	9	:	:	PUNCT
ajfa-1443	286	10	findings	finding	NOUN
ajfa-1443	286	11	from	from	ADP
ajfa-1443	286	12	contingency	contingency	NOUN
ajfa-1443	286	13	-	-	PUNCT
ajfa-1443	286	14	based	base	VERB
ajfa-1443	286	15	research	research	NOUN
ajfa-1443	286	16	and	and	CCONJ
ajfa-1443	286	17	directions	direction	NOUN
ajfa-1443	286	18	for	for	ADP
ajfa-1443	286	19	the	the	DET
ajfa-1443	286	20	future	future	NOUN
ajfa-1443	286	21	.	.	PUNCT
ajfa-1443	287	1	accounting	accounting	NOUN
ajfa-1443	287	2	,	,	PUNCT
ajfa-1443	287	3	organizations	organization	NOUN
ajfa-1443	287	4	and	and	CCONJ
ajfa-1443	287	5	society	society	NOUN
ajfa-1443	287	6	.	.	PUNCT
ajfa-1443	288	1	657	657	NUM
ajfa-1443	288	2	2	2	NUM
ajfa-1443	288	3	fan	fan	NOUN
ajfa-1443	288	4	,	,	PUNCT
ajfa-1443	288	5	j.	j.	PROPN
ajfa-1443	288	6	p.	p.	PROPN
ajfa-1443	288	7	h.	h.	PROPN
ajfa-1443	288	8	,	,	PUNCT
ajfa-1443	288	9	&	&	CCONJ
ajfa-1443	288	10	wong	wong	PROPN
ajfa-1443	288	11	,	,	PUNCT
ajfa-1443	288	12	t.	t.	PROPN
ajfa-1443	288	13	j.	j.	PROPN
ajfa-1443	288	14	(	(	PUNCT
ajfa-1443	288	15	2002	2002	NUM
ajfa-1443	288	16	)	)	PUNCT
ajfa-1443	288	17	.	.	PUNCT
ajfa-1443	289	1	corporate	corporate	ADJ
ajfa-1443	289	2	ownership	ownership	NOUN
ajfa-1443	289	3	structure	structure	NOUN
ajfa-1443	289	4	and	and	CCONJ
ajfa-1443	289	5	the	the	DET
ajfa-1443	289	6	informativeness	informativeness	NOUN
ajfa-1443	289	7	of	of	ADP
ajfa-1443	289	8	accounting	accounting	NOUN
ajfa-1443	289	9	earnings	earning	NOUN
ajfa-1443	289	10	in	in	ADP
ajfa-1443	289	11	east	east	PROPN
ajfa-1443	289	12	asia	asia	PROPN
ajfa-1443	289	13	.	.	PUNCT
ajfa-1443	290	1	journal	journal	PROPN
ajfa-1443	290	2	of	of	ADP
ajfa-1443	290	3	accounting	accounting	NOUN
ajfa-1443	290	4	and	and	CCONJ
ajfa-1443	290	5	economics	economic	NOUN
ajfa-1443	290	6	.	.	PUNCT
ajfa-1443	291	1	629	629	NUM
ajfa-1443	291	2	3	3	NUM
ajfa-1443	291	3	bartov	bartov	PROPN
ajfa-1443	291	4	,	,	PUNCT
ajfa-1443	291	5	e.	e.	PROPN
ajfa-1443	291	6	,	,	PUNCT
ajfa-1443	291	7	gul	gul	PROPN
ajfa-1443	291	8	,	,	PUNCT
ajfa-1443	291	9	f.	f.	PROPN
ajfa-1443	291	10	a.	a.	PROPN
ajfa-1443	291	11	,	,	PUNCT
ajfa-1443	291	12	&	&	CCONJ
ajfa-1443	291	13	tsui	tsui	PROPN
ajfa-1443	291	14	,	,	PUNCT
ajfa-1443	291	15	j.	j.	PROPN
ajfa-1443	291	16	s.	s.	PROPN
ajfa-1443	291	17	l.	l.	PROPN
ajfa-1443	291	18	(	(	PUNCT
ajfa-1443	291	19	2000	2000	NUM
ajfa-1443	291	20	)	)	PUNCT
ajfa-1443	291	21	.	.	PUNCT
ajfa-1443	292	1	discretionary	discretionary	ADJ
ajfa-1443	292	2	-	-	PUNCT
ajfa-1443	292	3	accruals	accrual	NOUN
ajfa-1443	292	4	models	model	NOUN
ajfa-1443	292	5	and	and	CCONJ
ajfa-1443	292	6	audit	audit	NOUN
ajfa-1443	292	7	qualifications	qualification	NOUN
ajfa-1443	292	8	.	.	PUNCT
ajfa-1443	293	1	journal	journal	NOUN
ajfa-1443	293	2	of	of	ADP
ajfa-1443	293	3	accounting	accounting	NOUN
ajfa-1443	293	4	and	and	CCONJ
ajfa-1443	293	5	economics	economic	NOUN
ajfa-1443	293	6	.	.	PUNCT
ajfa-1443	294	1	391	391	NUM
ajfa-1443	294	2	4	4	NUM
ajfa-1443	294	3	easton	easton	PROPN
ajfa-1443	294	4	,	,	PUNCT
ajfa-1443	294	5	p.	p.	PROPN
ajfa-1443	294	6	d.	d.	PROPN
ajfa-1443	294	7	(	(	PUNCT
ajfa-1443	294	8	2004	2004	NUM
ajfa-1443	294	9	)	)	PUNCT
ajfa-1443	294	10	.	.	PUNCT
ajfa-1443	295	1	pe	pe	PROPN
ajfa-1443	295	2	ratios	ratio	NOUN
ajfa-1443	295	3	,	,	PUNCT
ajfa-1443	295	4	peg	peg	NOUN
ajfa-1443	295	5	ratios	ratio	NOUN
ajfa-1443	295	6	,	,	PUNCT
ajfa-1443	295	7	and	and	CCONJ
ajfa-1443	295	8	estimating	estimate	VERB
ajfa-1443	295	9	the	the	DET
ajfa-1443	295	10	implied	imply	VERB
ajfa-1443	295	11	expected	expect	VERB
ajfa-1443	295	12	rate	rate	NOUN
ajfa-1443	295	13	of	of	ADP
ajfa-1443	295	14	return	return	NOUN
ajfa-1443	295	15	on	on	ADP
ajfa-1443	295	16	equity	equity	NOUN
ajfa-1443	295	17	capital	capital	NOUN
ajfa-1443	295	18	.	.	PUNCT
ajfa-1443	296	1	the	the	DET
ajfa-1443	296	2	accounting	accounting	NOUN
ajfa-1443	296	3	review	review	NOUN
ajfa-1443	296	4	.	.	PUNCT
ajfa-1443	297	1	325	325	NUM
ajfa-1443	297	2	5	5	NUM
ajfa-1443	297	3	eng	eng	PROPN
ajfa-1443	297	4	,	,	PUNCT
ajfa-1443	297	5	l.	l.	PROPN
ajfa-1443	297	6	l.	l.	PROPN
ajfa-1443	297	7	,	,	PUNCT
ajfa-1443	297	8	&	&	CCONJ
ajfa-1443	297	9	mak	mak	PROPN
ajfa-1443	297	10	,	,	PUNCT
ajfa-1443	297	11	y.	y.	PROPN
ajfa-1443	297	12	t.	t.	PROPN
ajfa-1443	297	13	(	(	PUNCT
ajfa-1443	297	14	2003	2003	NUM
ajfa-1443	297	15	)	)	PUNCT
ajfa-1443	297	16	.	.	PUNCT
ajfa-1443	298	1	corporate	corporate	ADJ
ajfa-1443	298	2	governance	governance	NOUN
ajfa-1443	298	3	and	and	CCONJ
ajfa-1443	298	4	voluntary	voluntary	ADJ
ajfa-1443	298	5	disclosure	disclosure	NOUN
ajfa-1443	298	6	.	.	PUNCT
ajfa-1443	299	1	journal	journal	NOUN
ajfa-1443	299	2	of	of	ADP
ajfa-1443	299	3	accounting	accounting	NOUN
ajfa-1443	299	4	and	and	CCONJ
ajfa-1443	299	5	public	public	ADJ
ajfa-1443	299	6	policy	policy	NOUN
ajfa-1443	299	7	.	.	PUNCT
ajfa-1443	300	1	323	323	NUM
ajfa-1443	300	2	asian	asian	ADJ
ajfa-1443	300	3	journal	journal	NOUN
ajfa-1443	300	4	of	of	ADP
ajfa-1443	300	5	finance	finance	PROPN
ajfa-1443	300	6	&	&	CCONJ
ajfa-1443	300	7	accounting	accounting	PROPN
ajfa-1443	300	8	issn	issn	PROPN
ajfa-1443	300	9	1946	1946	NUM
ajfa-1443	300	10	-	-	PUNCT
ajfa-1443	300	11	052x	052x	NOUN
ajfa-1443	300	12	2012	2012	NUM
ajfa-1443	300	13	,	,	PUNCT
ajfa-1443	300	14	vol	vol	NOUN
ajfa-1443	300	15	.	.	PROPN
ajfa-1443	300	16	4	4	NUM
ajfa-1443	300	17	,	,	PUNCT
ajfa-1443	300	18	no	no	INTJ
ajfa-1443	300	19	.	.	NOUN
ajfa-1443	300	20	1	1	NUM
ajfa-1443	300	21	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1443	300	22	147	147	NUM
ajfa-1443	300	23	6	6	NUM
ajfa-1443	300	24	malina	malina	PROPN
ajfa-1443	300	25	,	,	PUNCT
ajfa-1443	300	26	m.	m.	NOUN
ajfa-1443	300	27	a.	a.	PROPN
ajfa-1443	300	28	,	,	PUNCT
ajfa-1443	300	29	&	&	CCONJ
ajfa-1443	300	30	selto	selto	PROPN
ajfa-1443	300	31	,	,	PUNCT
ajfa-1443	300	32	f.	f.	PROPN
ajfa-1443	300	33	h.	h.	PROPN
ajfa-1443	300	34	(	(	PUNCT
ajfa-1443	300	35	2001	2001	NUM
ajfa-1443	300	36	)	)	PUNCT
ajfa-1443	300	37	.	.	PUNCT
ajfa-1443	301	1	communicating	communicate	VERB
ajfa-1443	301	2	and	and	CCONJ
ajfa-1443	301	3	controlling	control	VERB
ajfa-1443	301	4	strategy	strategy	NOUN
ajfa-1443	301	5	:	:	PUNCT
ajfa-1443	301	6	an	an	DET
ajfa-1443	301	7	empirical	empirical	ADJ
ajfa-1443	301	8	study	study	NOUN
ajfa-1443	301	9	of	of	ADP
ajfa-1443	301	10	the	the	DET
ajfa-1443	301	11	effectiveness	effectiveness	NOUN
ajfa-1443	301	12	of	of	ADP
ajfa-1443	301	13	the	the	DET
ajfa-1443	301	14	balanced	balanced	ADJ
ajfa-1443	301	15	scorecard	scorecard	NOUN
ajfa-1443	301	16	.	.	PUNCT
ajfa-1443	302	1	journal	journal	PROPN
ajfa-1443	302	2	of	of	ADP
ajfa-1443	302	3	management	management	NOUN
ajfa-1443	302	4	accounting	accounting	NOUN
ajfa-1443	302	5	research	research	NOUN
ajfa-1443	302	6	.	.	PUNCT
ajfa-1443	303	1	318	318	NUM
ajfa-1443	303	2	7	7	NUM
ajfa-1443	303	3	hoque	hoque	NOUN
ajfa-1443	303	4	,	,	PUNCT
ajfa-1443	303	5	z.	z.	PROPN
ajfa-1443	303	6	,	,	PUNCT
ajfa-1443	303	7	&	&	CCONJ
ajfa-1443	303	8	james	james	PROPN
ajfa-1443	303	9	,	,	PUNCT
ajfa-1443	303	10	w.	w.	PROPN
ajfa-1443	303	11	(	(	PUNCT
ajfa-1443	303	12	2000	2000	NUM
ajfa-1443	303	13	)	)	PUNCT
ajfa-1443	303	14	.	.	PUNCT
ajfa-1443	304	1	linking	link	VERB
ajfa-1443	304	2	balanced	balanced	ADJ
ajfa-1443	304	3	scorecard	scorecard	NOUN
ajfa-1443	304	4	measures	measure	NOUN
ajfa-1443	304	5	to	to	PART
ajfa-1443	304	6	size	size	VERB
ajfa-1443	304	7	and	and	CCONJ
ajfa-1443	304	8	market	market	NOUN
ajfa-1443	304	9	factors	factor	NOUN
ajfa-1443	304	10	:	:	PUNCT
ajfa-1443	304	11	impact	impact	NOUN
ajfa-1443	304	12	on	on	ADP
ajfa-1443	304	13	organizational	organizational	ADJ
ajfa-1443	304	14	performance	performance	NOUN
ajfa-1443	304	15	.	.	PUNCT
ajfa-1443	305	1	journal	journal	NOUN
ajfa-1443	305	2	of	of	ADP
ajfa-1443	305	3	management	management	NOUN
ajfa-1443	305	4	accounting	accounting	NOUN
ajfa-1443	305	5	research	research	NOUN
ajfa-1443	305	6	.	.	PUNCT
ajfa-1443	306	1	310	310	NUM
ajfa-1443	306	2	8	8	NUM
ajfa-1443	306	3	aharony	aharony	NOUN
ajfa-1443	306	4	,	,	PUNCT
ajfa-1443	306	5	j.	j.	PROPN
ajfa-1443	306	6	,	,	PUNCT
ajfa-1443	306	7	lee	lee	PROPN
ajfa-1443	306	8	,	,	PUNCT
ajfa-1443	306	9	c.	c.	PROPN
ajfa-1443	306	10	w.	w.	PROPN
ajfa-1443	306	11	j.	j.	PROPN
ajfa-1443	306	12	,	,	PUNCT
ajfa-1443	306	13	&	&	CCONJ
ajfa-1443	306	14	wong	wong	PROPN
ajfa-1443	306	15	,	,	PUNCT
ajfa-1443	306	16	t.	t.	PROPN
ajfa-1443	306	17	j.	j.	PROPN
ajfa-1443	306	18	(	(	PUNCT
ajfa-1443	306	19	2000	2000	NUM
ajfa-1443	306	20	)	)	PUNCT
ajfa-1443	306	21	.	.	PUNCT
ajfa-1443	307	1	financial	financial	ADJ
ajfa-1443	307	2	packaging	packaging	NOUN
ajfa-1443	307	3	of	of	ADP
ajfa-1443	307	4	ipo	ipo	NOUN
ajfa-1443	307	5	firms	firm	NOUN
ajfa-1443	307	6	in	in	ADP
ajfa-1443	307	7	china	china	PROPN
ajfa-1443	307	8	.	.	PUNCT
ajfa-1443	308	1	journal	journal	PROPN
ajfa-1443	308	2	of	of	ADP
ajfa-1443	308	3	accounting	accounting	NOUN
ajfa-1443	308	4	research	research	NOUN
ajfa-1443	308	5	.	.	PUNCT
ajfa-1443	309	1	256	256	NUM
ajfa-1443	309	2	9	9	NUM
ajfa-1443	309	3	fan	fan	NOUN
ajfa-1443	309	4	,	,	PUNCT
ajfa-1443	309	5	j.	j.	PROPN
ajfa-1443	309	6	p.	p.	PROPN
ajfa-1443	309	7	h.	h.	PROPN
ajfa-1443	309	8	,	,	PUNCT
ajfa-1443	309	9	&	&	CCONJ
ajfa-1443	309	10	wong	wong	PROPN
ajfa-1443	309	11	,	,	PUNCT
ajfa-1443	309	12	t.	t.	PROPN
ajfa-1443	309	13	j.	j.	PROPN
ajfa-1443	309	14	(	(	PUNCT
ajfa-1443	309	15	2005	2005	NUM
ajfa-1443	309	16	)	)	PUNCT
ajfa-1443	309	17	.	.	PUNCT
ajfa-1443	310	1	do	do	AUX
ajfa-1443	310	2	external	external	ADJ
ajfa-1443	310	3	auditors	auditor	NOUN
ajfa-1443	310	4	perform	perform	VERB
ajfa-1443	310	5	a	a	DET
ajfa-1443	310	6	corporate	corporate	ADJ
ajfa-1443	310	7	governance	governance	NOUN
ajfa-1443	310	8	role	role	NOUN
ajfa-1443	310	9	in	in	ADP
ajfa-1443	310	10	emerging	emerge	VERB
ajfa-1443	310	11	markets	market	NOUN
ajfa-1443	310	12	?	?	PUNCT
ajfa-1443	311	1	evidence	evidence	NOUN
ajfa-1443	311	2	from	from	ADP
ajfa-1443	311	3	east	east	PROPN
ajfa-1443	311	4	asia	asia	PROPN
ajfa-1443	311	5	.	.	PUNCT
ajfa-1443	312	1	journal	journal	PROPN
ajfa-1443	312	2	of	of	ADP
ajfa-1443	312	3	accounting	accounting	NOUN
ajfa-1443	312	4	research	research	NOUN
ajfa-1443	312	5	.	.	PUNCT
ajfa-1443	313	1	246	246	NUM
ajfa-1443	313	2	10	10	NUM
ajfa-1443	313	3	chen	chen	PROPN
ajfa-1443	313	4	,	,	PUNCT
ajfa-1443	313	5	c.	c.	PROPN
ajfa-1443	313	6	j.	j.	PROPN
ajfa-1443	313	7	p.	p.	PROPN
ajfa-1443	313	8	,	,	PUNCT
ajfa-1443	313	9	&	&	CCONJ
ajfa-1443	313	10	jaggi	jaggi	PROPN
ajfa-1443	313	11	.	.	PUNCT
ajfa-1443	314	1	b.	b.	PROPN
ajfa-1443	314	2	(	(	PUNCT
ajfa-1443	314	3	2000	2000	NUM
ajfa-1443	314	4	)	)	PUNCT
ajfa-1443	314	5	.	.	PUNCT
ajfa-1443	315	1	association	association	NOUN
ajfa-1443	315	2	between	between	ADP
ajfa-1443	315	3	independent	independent	ADJ
ajfa-1443	315	4	non	non	ADJ
ajfa-1443	315	5	-	-	ADJ
ajfa-1443	315	6	executive	executive	ADJ
ajfa-1443	315	7	directors	director	NOUN
ajfa-1443	315	8	,	,	PUNCT
ajfa-1443	315	9	family	family	NOUN
ajfa-1443	315	10	control	control	NOUN
ajfa-1443	315	11	and	and	CCONJ
ajfa-1443	315	12	financial	financial	ADJ
ajfa-1443	315	13	disclosures	disclosure	NOUN
ajfa-1443	315	14	in	in	ADP
ajfa-1443	315	15	hong	hong	PROPN
ajfa-1443	315	16	kong	kong	PROPN
ajfa-1443	315	17	.	.	PUNCT
ajfa-1443	316	1	journal	journal	PROPN
ajfa-1443	316	2	of	of	ADP
ajfa-1443	316	3	accounting	accounting	NOUN
ajfa-1443	316	4	and	and	CCONJ
ajfa-1443	316	5	public	public	ADJ
ajfa-1443	316	6	policy	policy	NOUN
ajfa-1443	316	7	.	.	PUNCT
ajfa-1443	317	1	229	229	NUM
ajfa-1443	317	2	11	11	NUM
ajfa-1443	318	1	how	how	SCONJ
ajfa-1443	318	2	,	,	PUNCT
ajfa-1443	318	3	i.-m	i.-m	PROPN
ajfa-1443	318	4	.	.	PROPN
ajfa-1443	318	5	,	,	PUNCT
ajfa-1443	318	6	hu	hu	PROPN
ajfa-1443	318	7	,	,	PUNCT
ajfa-1443	318	8	b.	b.	PROPN
ajfa-1443	318	9	,	,	PUNCT
ajfa-1443	318	10	hwang	hwang	PROPN
ajfa-1443	318	11	,	,	PUNCT
ajfa-1443	318	12	l.-s	l.-s	PROPN
ajfa-1443	318	13	.	.	PUNCT
ajfa-1443	318	14	,	,	PUNCT
ajfa-1443	318	15	&	&	CCONJ
ajfa-1443	318	16	wu	wu	PROPN
ajfa-1443	318	17	,	,	PUNCT
ajfa-1443	318	18	w.	w.	PROPN
ajfa-1443	318	19	(	(	PUNCT
ajfa-1443	318	20	2004	2004	NUM
ajfa-1443	318	21	)	)	PUNCT
ajfa-1443	318	22	.	.	PUNCT
ajfa-1443	319	1	ultimate	ultimate	ADJ
ajfa-1443	319	2	ownership	ownership	NOUN
ajfa-1443	319	3	,	,	PUNCT
ajfa-1443	319	4	income	income	NOUN
ajfa-1443	319	5	management	management	NOUN
ajfa-1443	319	6	,	,	PUNCT
ajfa-1443	319	7	and	and	CCONJ
ajfa-1443	319	8	legal	legal	ADJ
ajfa-1443	319	9	and	and	CCONJ
ajfa-1443	319	10	extra	extra	ADJ
ajfa-1443	319	11	-	-	ADJ
ajfa-1443	319	12	legal	legal	ADJ
ajfa-1443	319	13	institutions	institution	NOUN
ajfa-1443	319	14	.	.	PUNCT
ajfa-1443	320	1	journal	journal	NOUN
ajfa-1443	320	2	of	of	ADP
ajfa-1443	320	3	accounting	accounting	NOUN
ajfa-1443	320	4	research	research	NOUN
ajfa-1443	320	5	.	.	PUNCT
ajfa-1443	321	1	216	216	NUM
ajfa-1443	321	2	12	12	NUM
ajfa-1443	321	3	chenhall	chenhall	NOUN
ajfa-1443	321	4	,	,	PUNCT
ajfa-1443	321	5	r.	r.	PROPN
ajfa-1443	321	6	h.	h.	PROPN
ajfa-1443	321	7	(	(	PUNCT
ajfa-1443	321	8	2005	2005	NUM
ajfa-1443	321	9	)	)	PUNCT
ajfa-1443	321	10	.	.	PUNCT
ajfa-1443	322	1	integrative	integrative	ADJ
ajfa-1443	322	2	strategic	strategic	ADJ
ajfa-1443	322	3	performance	performance	NOUN
ajfa-1443	322	4	measurement	measurement	NOUN
ajfa-1443	322	5	systems	system	NOUN
ajfa-1443	322	6	,	,	PUNCT
ajfa-1443	322	7	strategic	strategic	ADJ
ajfa-1443	322	8	alignment	alignment	NOUN
ajfa-1443	322	9	of	of	ADP
ajfa-1443	322	10	manufacturing	manufacturing	NOUN
ajfa-1443	322	11	,	,	PUNCT
ajfa-1443	322	12	learning	learning	NOUN
ajfa-1443	322	13	and	and	CCONJ
ajfa-1443	322	14	strategic	strategic	ADJ
ajfa-1443	322	15	outcomes	outcome	NOUN
ajfa-1443	322	16	:	:	PUNCT
ajfa-1443	322	17	an	an	DET
ajfa-1443	322	18	exploratory	exploratory	ADJ
ajfa-1443	322	19	study	study	NOUN
ajfa-1443	322	20	.	.	PUNCT
ajfa-1443	323	1	accounting	accounting	NOUN
ajfa-1443	323	2	,	,	PUNCT
ajfa-1443	323	3	organizations	organization	NOUN
ajfa-1443	323	4	and	and	CCONJ
ajfa-1443	323	5	society	society	NOUN
ajfa-1443	323	6	.	.	PUNCT
ajfa-1443	324	1	215	215	NUM
ajfa-1443	324	2	13	13	NUM
ajfa-1443	324	3	chen	chen	PROPN
ajfa-1443	324	4	,	,	PUNCT
ajfa-1443	324	5	k.	k.	PROPN
ajfa-1443	324	6	c.	c.	PROPN
ajfa-1443	324	7	w.	w.	PROPN
ajfa-1443	324	8	,	,	PUNCT
ajfa-1443	324	9	&	&	CCONJ
ajfa-1443	324	10	yuan	yuan	PROPN
ajfa-1443	324	11	,	,	PUNCT
ajfa-1443	324	12	h.	h.	PROPN
ajfa-1443	324	13	(	(	PUNCT
ajfa-1443	324	14	2004	2004	NUM
ajfa-1443	324	15	)	)	PUNCT
ajfa-1443	324	16	.	.	PUNCT
ajfa-1443	325	1	earnings	earning	NOUN
ajfa-1443	325	2	management	management	NOUN
ajfa-1443	325	3	and	and	CCONJ
ajfa-1443	325	4	capital	capital	NOUN
ajfa-1443	325	5	resource	resource	NOUN
ajfa-1443	325	6	allocation	allocation	NOUN
ajfa-1443	325	7	:	:	PUNCT
ajfa-1443	325	8	evidence	evidence	NOUN
ajfa-1443	325	9	from	from	ADP
ajfa-1443	325	10	china	china	PROPN
ajfa-1443	325	11	's	's	PART
ajfa-1443	325	12	accounting	accounting	NOUN
ajfa-1443	325	13	-	-	PUNCT
ajfa-1443	325	14	based	base	VERB
ajfa-1443	325	15	regulation	regulation	NOUN
ajfa-1443	325	16	of	of	ADP
ajfa-1443	325	17	rights	right	NOUN
ajfa-1443	325	18	issues	issue	NOUN
ajfa-1443	325	19	.	.	PUNCT
ajfa-1443	326	1	the	the	DET
ajfa-1443	326	2	accounting	accounting	NOUN
ajfa-1443	326	3	review	review	NOUN
ajfa-1443	326	4	.	.	PUNCT
ajfa-1443	327	1	212	212	NUM
ajfa-1443	327	2	14	14	NUM
ajfa-1443	327	3	baskerville	baskerville	NOUN
ajfa-1443	327	4	,	,	PUNCT
ajfa-1443	327	5	r.	r.	PROPN
ajfa-1443	327	6	f.	f.	PROPN
ajfa-1443	327	7	(	(	PUNCT
ajfa-1443	327	8	2003	2003	NUM
ajfa-1443	327	9	)	)	PUNCT
ajfa-1443	327	10	.	.	PUNCT
ajfa-1443	328	1	hofstede	hofstede	NOUN
ajfa-1443	328	2	never	never	ADV
ajfa-1443	328	3	studied	study	VERB
ajfa-1443	328	4	culture	culture	NOUN
ajfa-1443	328	5	.	.	PUNCT
ajfa-1443	329	1	accounting	accounting	NOUN
ajfa-1443	329	2	,	,	PUNCT
ajfa-1443	329	3	organizations	organization	NOUN
ajfa-1443	329	4	and	and	CCONJ
ajfa-1443	329	5	society	society	NOUN
ajfa-1443	329	6	.	.	PUNCT
ajfa-1443	330	1	208	208	NUM
ajfa-1443	330	2	15	15	NUM
ajfa-1443	330	3	hay	hay	PROPN
ajfa-1443	330	4	,	,	PUNCT
ajfa-1443	330	5	d.	d.	PROPN
ajfa-1443	330	6	c.	c.	PROPN
ajfa-1443	330	7	,	,	PUNCT
ajfa-1443	330	8	knechel	knechel	PROPN
ajfa-1443	330	9	,	,	PUNCT
ajfa-1443	330	10	w.	w.	PROPN
ajfa-1443	330	11	r.	r.	PROPN
ajfa-1443	330	12	,	,	PUNCT
ajfa-1443	330	13	&	&	CCONJ
ajfa-1443	330	14	wong	wong	PROPN
ajfa-1443	330	15	,	,	PUNCT
ajfa-1443	330	16	n.	n.	PROPN
ajfa-1443	330	17	(	(	PUNCT
ajfa-1443	330	18	2006	2006	NUM
ajfa-1443	330	19	)	)	PUNCT
ajfa-1443	330	20	.	.	PUNCT
ajfa-1443	331	1	audit	audit	NOUN
ajfa-1443	331	2	fees	fee	NOUN
ajfa-1443	331	3	:	:	PUNCT
ajfa-1443	331	4	a	a	DET
ajfa-1443	331	5	meta	meta	ADJ
ajfa-1443	331	6	-	-	PUNCT
ajfa-1443	331	7	analysis	analysis	NOUN
ajfa-1443	331	8	of	of	ADP
ajfa-1443	331	9	the	the	DET
ajfa-1443	331	10	effect	effect	NOUN
ajfa-1443	331	11	of	of	ADP
ajfa-1443	331	12	supply	supply	NOUN
ajfa-1443	331	13	and	and	CCONJ
ajfa-1443	331	14	demand	demand	NOUN
ajfa-1443	331	15	attributes	attribute	NOUN
ajfa-1443	331	16	.	.	PUNCT
ajfa-1443	332	1	contemporary	contemporary	ADJ
ajfa-1443	332	2	accounting	accounting	NOUN
ajfa-1443	332	3	research	research	NOUN
ajfa-1443	332	4	.	.	PUNCT
ajfa-1443	333	1	206	206	NUM
ajfa-1443	333	2	16	16	NUM
ajfa-1443	333	3	defond	defond	NOUN
ajfa-1443	333	4	,	,	PUNCT
ajfa-1443	333	5	m.	m.	NOUN
ajfa-1443	333	6	l.	l.	PROPN
ajfa-1443	333	7	,	,	PUNCT
ajfa-1443	333	8	&	&	CCONJ
ajfa-1443	333	9	park	park	PROPN
ajfa-1443	333	10	,	,	PUNCT
ajfa-1443	333	11	c.	c.	PROPN
ajfa-1443	333	12	w.	w.	PROPN
ajfa-1443	333	13	(	(	PUNCT
ajfa-1443	333	14	2001	2001	NUM
ajfa-1443	333	15	)	)	PUNCT
ajfa-1443	333	16	.	.	PUNCT
ajfa-1443	334	1	the	the	DET
ajfa-1443	334	2	reversal	reversal	NOUN
ajfa-1443	334	3	of	of	ADP
ajfa-1443	334	4	abnormal	abnormal	ADJ
ajfa-1443	334	5	accruals	accrual	NOUN
ajfa-1443	334	6	and	and	CCONJ
ajfa-1443	334	7	the	the	DET
ajfa-1443	334	8	market	market	NOUN
ajfa-1443	334	9	valuation	valuation	NOUN
ajfa-1443	334	10	of	of	ADP
ajfa-1443	334	11	earnings	earning	NOUN
ajfa-1443	334	12	surprises	surprise	NOUN
ajfa-1443	334	13	.	.	PUNCT
ajfa-1443	335	1	the	the	DET
ajfa-1443	335	2	accounting	accounting	NOUN
ajfa-1443	335	3	review	review	NOUN
ajfa-1443	335	4	.	.	PUNCT
ajfa-1443	336	1	202	202	NUM
ajfa-1443	336	2	17	17	NUM
ajfa-1443	336	3	briers	brier	NOUN
ajfa-1443	336	4	,	,	PUNCT
ajfa-1443	336	5	m.	m.	NOUN
ajfa-1443	336	6	,	,	PUNCT
ajfa-1443	336	7	&	&	CCONJ
ajfa-1443	336	8	chua	chua	PROPN
ajfa-1443	336	9	,	,	PUNCT
ajfa-1443	336	10	w.	w.	PROPN
ajfa-1443	336	11	f.	f.	PROPN
ajfa-1443	336	12	(	(	PUNCT
ajfa-1443	336	13	2001	2001	NUM
ajfa-1443	336	14	)	)	PUNCT
ajfa-1443	336	15	.	.	PUNCT
ajfa-1443	337	1	the	the	DET
ajfa-1443	337	2	role	role	NOUN
ajfa-1443	337	3	of	of	ADP
ajfa-1443	337	4	actor	actor	NOUN
ajfa-1443	337	5	-	-	PUNCT
ajfa-1443	337	6	networks	network	NOUN
ajfa-1443	337	7	and	and	CCONJ
ajfa-1443	337	8	boundary	boundary	ADJ
ajfa-1443	337	9	objects	object	NOUN
ajfa-1443	337	10	in	in	ADP
ajfa-1443	337	11	management	management	NOUN
ajfa-1443	337	12	accounting	accounting	NOUN
ajfa-1443	337	13	change	change	NOUN
ajfa-1443	337	14	:	:	PUNCT
ajfa-1443	337	15	a	a	DET
ajfa-1443	337	16	field	field	NOUN
ajfa-1443	337	17	study	study	NOUN
ajfa-1443	337	18	of	of	ADP
ajfa-1443	337	19	an	an	DET
ajfa-1443	337	20	implementation	implementation	NOUN
ajfa-1443	337	21	of	of	ADP
ajfa-1443	337	22	activity	activity	NOUN
ajfa-1443	337	23	-	-	PUNCT
ajfa-1443	337	24	based	base	VERB
ajfa-1443	337	25	costing	costing	NOUN
ajfa-1443	337	26	.	.	PUNCT
ajfa-1443	338	1	accounting	accounting	NOUN
ajfa-1443	338	2	,	,	PUNCT
ajfa-1443	338	3	organizations	organization	NOUN
ajfa-1443	338	4	and	and	CCONJ
ajfa-1443	338	5	society	society	NOUN
ajfa-1443	338	6	.	.	PUNCT
ajfa-1443	339	1	184	184	NUM
ajfa-1443	339	2	18	18	NUM
ajfa-1443	339	3	matsunaga	matsunaga	NOUN
ajfa-1443	339	4	,	,	PUNCT
ajfa-1443	339	5	s.	s.	PROPN
ajfa-1443	339	6	r.	r.	PROPN
ajfa-1443	339	7	,	,	PUNCT
ajfa-1443	339	8	&	&	CCONJ
ajfa-1443	339	9	park	park	PROPN
ajfa-1443	339	10	,	,	PUNCT
ajfa-1443	339	11	c.	c.	PROPN
ajfa-1443	339	12	w.	w.	PROPN
ajfa-1443	339	13	(	(	PUNCT
ajfa-1443	339	14	2001	2001	NUM
ajfa-1443	339	15	)	)	PUNCT
ajfa-1443	339	16	.	.	PUNCT
ajfa-1443	340	1	the	the	DET
ajfa-1443	340	2	effect	effect	NOUN
ajfa-1443	340	3	of	of	ADP
ajfa-1443	340	4	missing	miss	VERB
ajfa-1443	340	5	a	a	DET
ajfa-1443	340	6	quarterly	quarterly	ADJ
ajfa-1443	340	7	earnings	earning	NOUN
ajfa-1443	340	8	benchmark	benchmark	NOUN
ajfa-1443	340	9	on	on	ADP
ajfa-1443	340	10	the	the	DET
ajfa-1443	340	11	ceo	ceo	NOUN
ajfa-1443	340	12	's	's	PART
ajfa-1443	340	13	annual	annual	ADJ
ajfa-1443	340	14	bonus	bonus	NOUN
ajfa-1443	340	15	.	.	PUNCT
ajfa-1443	341	1	the	the	DET
ajfa-1443	341	2	accounting	accounting	NOUN
ajfa-1443	341	3	review	review	NOUN
ajfa-1443	341	4	.	.	PUNCT
ajfa-1443	342	1	169	169	NUM
ajfa-1443	342	2	19	19	NUM
ajfa-1443	342	3	ali	ali	PROPN
ajfa-1443	342	4	,	,	PUNCT
ajfa-1443	342	5	a.	a.	PROPN
ajfa-1443	342	6	,	,	PUNCT
ajfa-1443	342	7	chen	chen	PROPN
ajfa-1443	342	8	,	,	PUNCT
ajfa-1443	342	9	t.-y	t.-y	NOUN
ajfa-1443	342	10	.	.	PROPN
ajfa-1443	342	11	,	,	PUNCT
ajfa-1443	342	12	&	&	CCONJ
ajfa-1443	342	13	radhakrishnan	radhakrishnan	PROPN
ajfa-1443	342	14	,	,	PUNCT
ajfa-1443	342	15	s.	s.	PROPN
ajfa-1443	342	16	(	(	PUNCT
ajfa-1443	342	17	2007	2007	NUM
ajfa-1443	342	18	)	)	PUNCT
ajfa-1443	342	19	.	.	PUNCT
ajfa-1443	343	1	corporate	corporate	ADJ
ajfa-1443	343	2	disclosures	disclosure	NOUN
ajfa-1443	343	3	by	by	ADP
ajfa-1443	343	4	family	family	NOUN
ajfa-1443	343	5	firms	firm	NOUN
ajfa-1443	343	6	.	.	PUNCT
ajfa-1443	344	1	journal	journal	NOUN
ajfa-1443	344	2	of	of	ADP
ajfa-1443	344	3	accounting	accounting	NOUN
ajfa-1443	344	4	and	and	CCONJ
ajfa-1443	344	5	economics	economic	NOUN
ajfa-1443	344	6	.	.	PUNCT
ajfa-1443	345	1	168	168	NUM
ajfa-1443	345	2	20	20	NUM
ajfa-1443	345	3	bainess	bainess	NOUN
ajfa-1443	345	4	,	,	PUNCT
ajfa-1443	345	5	a.	a.	NOUN
ajfa-1443	345	6	,	,	PUNCT
ajfa-1443	345	7	&	&	CCONJ
ajfa-1443	345	8	langfield	langfield	PROPN
ajfa-1443	345	9	-	-	PUNCT
ajfa-1443	345	10	smith	smith	PROPN
ajfa-1443	345	11	,	,	PUNCT
ajfa-1443	345	12	k.	k.	PROPN
ajfa-1443	345	13	(	(	PUNCT
ajfa-1443	345	14	2003	2003	NUM
ajfa-1443	345	15	)	)	PUNCT
ajfa-1443	345	16	.	.	PUNCT
ajfa-1443	346	1	antecedents	antecedent	NOUN
ajfa-1443	346	2	to	to	ADP
ajfa-1443	346	3	management	management	NOUN
ajfa-1443	346	4	accounting	accounting	NOUN
ajfa-1443	346	5	change	change	NOUN
ajfa-1443	346	6	:	:	PUNCT
ajfa-1443	346	7	a	a	DET
ajfa-1443	346	8	structural	structural	ADJ
ajfa-1443	346	9	equation	equation	NOUN
ajfa-1443	346	10	approach	approach	NOUN
ajfa-1443	346	11	.	.	PUNCT
ajfa-1443	347	1	accounting	accounting	NOUN
ajfa-1443	347	2	,	,	PUNCT
ajfa-1443	347	3	organizations	organization	NOUN
ajfa-1443	347	4	and	and	CCONJ
ajfa-1443	347	5	society	society	NOUN
ajfa-1443	347	6	.	.	PUNCT
ajfa-1443	348	1	161	161	NUM
ajfa-1443	348	2	asian	asian	ADJ
ajfa-1443	348	3	journal	journal	NOUN
ajfa-1443	348	4	of	of	ADP
ajfa-1443	348	5	finance	finance	PROPN
ajfa-1443	348	6	&	&	CCONJ
ajfa-1443	348	7	accounting	accounting	PROPN
ajfa-1443	348	8	issn	issn	PROPN
ajfa-1443	348	9	1946	1946	NUM
ajfa-1443	348	10	-	-	PUNCT
ajfa-1443	348	11	052x	052x	NOUN
ajfa-1443	348	12	2012	2012	NUM
ajfa-1443	348	13	,	,	PUNCT
ajfa-1443	348	14	vol	vol	NOUN
ajfa-1443	348	15	.	.	PROPN
ajfa-1443	348	16	4	4	NUM
ajfa-1443	348	17	,	,	PUNCT
ajfa-1443	348	18	no	no	INTJ
ajfa-1443	348	19	.	.	NOUN
ajfa-1443	348	20	1	1	NUM
ajfa-1443	348	21	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1443	348	22	148	148	NUM
ajfa-1443	348	23	5	5	NUM
ajfa-1443	348	24	.	.	PUNCT
ajfa-1443	348	25	concluding	conclude	VERB
ajfa-1443	348	26	remarks	remark	NOUN
ajfa-1443	348	27	based	base	VERB
ajfa-1443	348	28	on	on	ADP
ajfa-1443	348	29	18	18	NUM
ajfa-1443	348	30	accounting	accounting	NOUN
ajfa-1443	348	31	journals	journal	NOUN
ajfa-1443	348	32	,	,	PUNCT
ajfa-1443	348	33	this	this	DET
ajfa-1443	348	34	study	study	NOUN
ajfa-1443	348	35	examined	examine	VERB
ajfa-1443	348	36	the	the	DET
ajfa-1443	348	37	accounting	accounting	NOUN
ajfa-1443	348	38	publication	publication	NOUN
ajfa-1443	348	39	productivity	productivity	NOUN
ajfa-1443	348	40	of	of	ADP
ajfa-1443	348	41	asia	asia	PROPN
ajfa-1443	348	42	-	-	PUNCT
ajfa-1443	348	43	pacific	pacific	ADJ
ajfa-1443	348	44	authors	author	NOUN
ajfa-1443	348	45	for	for	ADP
ajfa-1443	348	46	an	an	DET
ajfa-1443	348	47	eleven	eleven	NUM
ajfa-1443	348	48	-	-	PUNCT
ajfa-1443	348	49	year	year	NOUN
ajfa-1443	348	50	period	period	NOUN
ajfa-1443	348	51	from	from	ADP
ajfa-1443	348	52	2000	2000	NUM
ajfa-1443	348	53	to	to	ADP
ajfa-1443	348	54	2010	2010	NUM
ajfa-1443	348	55	using	use	VERB
ajfa-1443	348	56	both	both	CCONJ
ajfa-1443	348	57	count	count	NOUN
ajfa-1443	348	58	method	method	NOUN
ajfa-1443	348	59	and	and	CCONJ
ajfa-1443	348	60	citation	citation	NOUN
ajfa-1443	348	61	analysis	analysis	NOUN
ajfa-1443	348	62	.	.	PUNCT
ajfa-1443	349	1	the	the	DET
ajfa-1443	349	2	most	most	ADV
ajfa-1443	349	3	productive	productive	ADJ
ajfa-1443	349	4	authors	author	NOUN
ajfa-1443	349	5	have	have	AUX
ajfa-1443	349	6	been	be	AUX
ajfa-1443	349	7	consistently	consistently	ADV
ajfa-1443	349	8	represented	represent	VERB
ajfa-1443	349	9	using	use	VERB
ajfa-1443	349	10	both	both	DET
ajfa-1443	349	11	methods	method	NOUN
ajfa-1443	349	12	as	as	ADV
ajfa-1443	349	13	well	well	ADV
ajfa-1443	349	14	as	as	ADP
ajfa-1443	349	15	across	across	ADP
ajfa-1443	349	16	three	three	NUM
ajfa-1443	349	17	prestigious	prestigious	ADJ
ajfa-1443	349	18	academic	academic	ADJ
ajfa-1443	349	19	databases	database	NOUN
ajfa-1443	349	20	–	–	PUNCT
ajfa-1443	349	21	ssci	ssci	PROPN
ajfa-1443	349	22	,	,	PUNCT
ajfa-1443	349	23	scopus	scopus	PROPN
ajfa-1443	349	24	,	,	PUNCT
ajfa-1443	349	25	and	and	CCONJ
ajfa-1443	349	26	google	google	PROPN
ajfa-1443	349	27	scholar	scholar	NOUN
ajfa-1443	349	28	.	.	PUNCT
ajfa-1443	350	1	when	when	SCONJ
ajfa-1443	350	2	the	the	DET
ajfa-1443	350	3	results	result	NOUN
ajfa-1443	350	4	of	of	ADP
ajfa-1443	350	5	this	this	DET
ajfa-1443	350	6	study	study	NOUN
ajfa-1443	350	7	are	be	AUX
ajfa-1443	350	8	compared	compare	VERB
ajfa-1443	350	9	with	with	ADP
ajfa-1443	350	10	those	those	PRON
ajfa-1443	350	11	of	of	ADP
ajfa-1443	350	12	heck	heck	NOUN
ajfa-1443	350	13	(	(	PUNCT
ajfa-1443	350	14	2009	2009	NUM
ajfa-1443	350	15	)	)	PUNCT
ajfa-1443	350	16	,	,	PUNCT
ajfa-1443	350	17	a	a	DET
ajfa-1443	350	18	substantial	substantial	ADJ
ajfa-1443	350	19	gap	gap	NOUN
ajfa-1443	350	20	between	between	ADP
ajfa-1443	350	21	asia	asia	PROPN
ajfa-1443	350	22	-	-	PUNCT
ajfa-1443	350	23	pacific	pacific	PROPN
ajfa-1443	350	24	authors	author	NOUN
ajfa-1443	350	25	and	and	CCONJ
ajfa-1443	350	26	the	the	DET
ajfa-1443	350	27	usa	usa	PROPN
ajfa-1443	350	28	and	and	CCONJ
ajfa-1443	350	29	the	the	DET
ajfa-1443	350	30	european	european	ADJ
ajfa-1443	350	31	authors	author	NOUN
ajfa-1443	350	32	was	be	AUX
ajfa-1443	350	33	revealed	reveal	VERB
ajfa-1443	350	34	.	.	PUNCT
ajfa-1443	351	1	specifically	specifically	ADV
ajfa-1443	351	2	,	,	PUNCT
ajfa-1443	351	3	only	only	ADV
ajfa-1443	351	4	two	two	NUM
ajfa-1443	351	5	authors	author	NOUN
ajfa-1443	351	6	from	from	ADP
ajfa-1443	351	7	the	the	DET
ajfa-1443	351	8	asia	asia	PROPN
ajfa-1443	351	9	-	-	PUNCT
ajfa-1443	351	10	pacific	pacific	PROPN
ajfa-1443	351	11	region	region	NOUN
ajfa-1443	351	12	appeared	appear	VERB
ajfa-1443	351	13	in	in	ADP
ajfa-1443	351	14	the	the	DET
ajfa-1443	351	15	list	list	NOUN
ajfa-1443	351	16	of	of	ADP
ajfa-1443	351	17	the	the	DET
ajfa-1443	351	18	top	top	ADJ
ajfa-1443	351	19	100	100	NUM
ajfa-1443	351	20	accounting	accounting	NOUN
ajfa-1443	351	21	researchers	researcher	NOUN
ajfa-1443	351	22	in	in	ADP
ajfa-1443	351	23	the	the	DET
ajfa-1443	351	24	world	world	NOUN
ajfa-1443	351	25	.	.	PUNCT
ajfa-1443	352	1	this	this	DET
ajfa-1443	352	2	finding	finding	NOUN
ajfa-1443	352	3	implies	imply	VERB
ajfa-1443	352	4	that	that	SCONJ
ajfa-1443	352	5	the	the	DET
ajfa-1443	352	6	accounting	accounting	NOUN
ajfa-1443	352	7	researchers	researcher	NOUN
ajfa-1443	352	8	from	from	ADP
ajfa-1443	352	9	the	the	DET
ajfa-1443	352	10	asia	asia	PROPN
ajfa-1443	352	11	-	-	PUNCT
ajfa-1443	352	12	pacific	pacific	PROPN
ajfa-1443	352	13	region	region	NOUN
ajfa-1443	352	14	have	have	VERB
ajfa-1443	352	15	a	a	DET
ajfa-1443	352	16	great	great	ADJ
ajfa-1443	352	17	challenge	challenge	NOUN
ajfa-1443	352	18	ahead	ahead	ADV
ajfa-1443	352	19	in	in	ADP
ajfa-1443	352	20	order	order	NOUN
ajfa-1443	352	21	to	to	PART
ajfa-1443	352	22	be	be	AUX
ajfa-1443	352	23	on	on	ADP
ajfa-1443	352	24	par	par	NOUN
ajfa-1443	352	25	if	if	SCONJ
ajfa-1443	352	26	not	not	PART
ajfa-1443	352	27	better	well	ADJ
ajfa-1443	352	28	than	than	ADP
ajfa-1443	352	29	authors	author	NOUN
ajfa-1443	352	30	from	from	ADP
ajfa-1443	352	31	the	the	DET
ajfa-1443	352	32	other	other	ADJ
ajfa-1443	352	33	parts	part	NOUN
ajfa-1443	352	34	of	of	ADP
ajfa-1443	352	35	the	the	DET
ajfa-1443	352	36	world	world	NOUN
ajfa-1443	352	37	.	.	PUNCT
ajfa-1443	353	1	this	this	DET
ajfa-1443	353	2	study	study	NOUN
ajfa-1443	353	3	suffered	suffer	VERB
ajfa-1443	353	4	from	from	ADP
ajfa-1443	353	5	several	several	ADJ
ajfa-1443	353	6	limitations	limitation	NOUN
ajfa-1443	353	7	.	.	PUNCT
ajfa-1443	354	1	first	first	ADV
ajfa-1443	354	2	,	,	PUNCT
ajfa-1443	354	3	the	the	DET
ajfa-1443	354	4	comparison	comparison	NOUN
ajfa-1443	354	5	made	make	VERB
ajfa-1443	354	6	in	in	ADP
ajfa-1443	354	7	this	this	DET
ajfa-1443	354	8	study	study	NOUN
ajfa-1443	354	9	with	with	ADP
ajfa-1443	354	10	other	other	ADJ
ajfa-1443	354	11	relevant	relevant	ADJ
ajfa-1443	354	12	studies	study	NOUN
ajfa-1443	354	13	(	(	PUNCT
ajfa-1443	354	14	e.g.	e.g.	ADV
ajfa-1443	354	15	,	,	PUNCT
ajfa-1443	354	16	heck	heck	INTJ
ajfa-1443	354	17	,	,	PUNCT
ajfa-1443	354	18	2009	2009	NUM
ajfa-1443	354	19	)	)	PUNCT
ajfa-1443	354	20	may	may	AUX
ajfa-1443	354	21	not	not	PART
ajfa-1443	354	22	be	be	AUX
ajfa-1443	354	23	valid	valid	ADJ
ajfa-1443	354	24	as	as	ADP
ajfa-1443	354	25	different	different	ADJ
ajfa-1443	354	26	studies	study	NOUN
ajfa-1443	354	27	selected	select	VERB
ajfa-1443	354	28	different	different	ADJ
ajfa-1443	354	29	number	number	NOUN
ajfa-1443	354	30	and	and	CCONJ
ajfa-1443	354	31	list	list	NOUN
ajfa-1443	354	32	of	of	ADP
ajfa-1443	354	33	journals	journal	NOUN
ajfa-1443	354	34	.	.	PUNCT
ajfa-1443	355	1	second	second	ADJ
ajfa-1443	355	2	,	,	PUNCT
ajfa-1443	355	3	even	even	ADV
ajfa-1443	355	4	though	though	SCONJ
ajfa-1443	355	5	the	the	DET
ajfa-1443	355	6	study	study	NOUN
ajfa-1443	355	7	used	use	VERB
ajfa-1443	355	8	count	count	NOUN
ajfa-1443	355	9	method	method	NOUN
ajfa-1443	355	10	and	and	CCONJ
ajfa-1443	355	11	citation	citation	NOUN
ajfa-1443	355	12	analysis	analysis	NOUN
ajfa-1443	355	13	,	,	PUNCT
ajfa-1443	355	14	the	the	DET
ajfa-1443	355	15	emerging	emerge	VERB
ajfa-1443	355	16	methods	method	NOUN
ajfa-1443	355	17	,	,	PUNCT
ajfa-1443	355	18	for	for	ADP
ajfa-1443	355	19	examples	example	NOUN
ajfa-1443	355	20	,	,	PUNCT
ajfa-1443	355	21	h	h	NOUN
ajfa-1443	355	22	-	-	PUNCT
ajfa-1443	355	23	index	index	NOUN
ajfa-1443	355	24	(	(	PUNCT
ajfa-1443	355	25	simultaneously	simultaneously	ADV
ajfa-1443	355	26	measure	measure	VERB
ajfa-1443	355	27	quality	quality	NOUN
ajfa-1443	355	28	and	and	CCONJ
ajfa-1443	355	29	quantity	quantity	NOUN
ajfa-1443	355	30	of	of	ADP
ajfa-1443	355	31	research	research	NOUN
ajfa-1443	355	32	output	output	NOUN
ajfa-1443	355	33	)	)	PUNCT
ajfa-1443	355	34	,	,	PUNCT
ajfa-1443	355	35	and	and	CCONJ
ajfa-1443	355	36	g	g	NOUN
ajfa-1443	355	37	-	-	PUNCT
ajfa-1443	355	38	index	index	NOUN
ajfa-1443	355	39	(	(	PUNCT
ajfa-1443	355	40	similar	similar	ADJ
ajfa-1443	355	41	to	to	ADP
ajfa-1443	355	42	h	h	NOUN
ajfa-1443	355	43	-	-	PUNCT
ajfa-1443	355	44	index	index	NOUN
ajfa-1443	355	45	but	but	CCONJ
ajfa-1443	355	46	places	place	NOUN
ajfa-1443	355	47	more	more	ADJ
ajfa-1443	355	48	weight	weight	NOUN
ajfa-1443	355	49	to	to	ADP
ajfa-1443	355	50	highly	highly	ADV
ajfa-1443	355	51	cited	cite	VERB
ajfa-1443	355	52	articles	article	NOUN
ajfa-1443	355	53	)	)	PUNCT
ajfa-1443	355	54	,	,	PUNCT
ajfa-1443	355	55	were	be	AUX
ajfa-1443	355	56	not	not	PART
ajfa-1443	355	57	utilized	utilize	VERB
ajfa-1443	355	58	in	in	ADP
ajfa-1443	355	59	this	this	DET
ajfa-1443	355	60	study	study	NOUN
ajfa-1443	355	61	.	.	PUNCT
ajfa-1443	356	1	as	as	SCONJ
ajfa-1443	356	2	different	different	ADJ
ajfa-1443	356	3	techniques	technique	NOUN
ajfa-1443	356	4	may	may	AUX
ajfa-1443	356	5	generate	generate	VERB
ajfa-1443	356	6	different	different	ADJ
ajfa-1443	356	7	results	result	NOUN
ajfa-1443	356	8	,	,	PUNCT
ajfa-1443	356	9	the	the	DET
ajfa-1443	356	10	findings	finding	NOUN
ajfa-1443	356	11	of	of	ADP
ajfa-1443	356	12	this	this	DET
ajfa-1443	356	13	study	study	NOUN
ajfa-1443	356	14	will	will	AUX
ajfa-1443	356	15	be	be	AUX
ajfa-1443	356	16	interpreted	interpret	VERB
ajfa-1443	356	17	within	within	ADP
ajfa-1443	356	18	the	the	DET
ajfa-1443	356	19	scope	scope	NOUN
ajfa-1443	356	20	of	of	ADP
ajfa-1443	356	21	the	the	DET
ajfa-1443	356	22	selected	select	VERB
ajfa-1443	356	23	journals	journal	NOUN
ajfa-1443	356	24	and	and	CCONJ
ajfa-1443	356	25	the	the	DET
ajfa-1443	356	26	techniques	technique	NOUN
ajfa-1443	356	27	employed	employ	VERB
ajfa-1443	356	28	.	.	PUNCT
ajfa-1443	357	1	nevertheless	nevertheless	ADV
ajfa-1443	357	2	,	,	PUNCT
ajfa-1443	357	3	the	the	DET
ajfa-1443	357	4	study	study	NOUN
ajfa-1443	357	5	has	have	AUX
ajfa-1443	357	6	attempted	attempt	VERB
ajfa-1443	357	7	to	to	PART
ajfa-1443	357	8	analyze	analyze	VERB
ajfa-1443	357	9	research	research	NOUN
ajfa-1443	357	10	productivity	productivity	NOUN
ajfa-1443	357	11	using	use	VERB
ajfa-1443	357	12	three	three	NUM
ajfa-1443	357	13	widely	widely	ADV
ajfa-1443	357	14	used	use	VERB
ajfa-1443	357	15	academic	academic	ADJ
ajfa-1443	357	16	citation	citation	NOUN
ajfa-1443	357	17	indexes	index	NOUN
ajfa-1443	357	18	,	,	PUNCT
ajfa-1443	357	19	ssci	ssci	PROPN
ajfa-1443	357	20	,	,	PUNCT
ajfa-1443	357	21	scopus	scopus	NOUN
ajfa-1443	357	22	and	and	CCONJ
ajfa-1443	357	23	google	google	PROPN
ajfa-1443	357	24	scholar	scholar	NOUN
ajfa-1443	357	25	,	,	PUNCT
ajfa-1443	357	26	which	which	PRON
ajfa-1443	357	27	is	be	AUX
ajfa-1443	357	28	relatively	relatively	ADV
ajfa-1443	357	29	new	new	ADJ
ajfa-1443	357	30	among	among	ADP
ajfa-1443	357	31	the	the	DET
ajfa-1443	357	32	research	research	NOUN
ajfa-1443	357	33	productivity	productivity	NOUN
ajfa-1443	357	34	studies	study	NOUN
ajfa-1443	357	35	it	it	PRON
ajfa-1443	357	36	is	be	AUX
ajfa-1443	357	37	recommended	recommend	VERB
ajfa-1443	357	38	that	that	SCONJ
ajfa-1443	357	39	future	future	ADJ
ajfa-1443	357	40	researchers	researcher	NOUN
ajfa-1443	357	41	compare	compare	VERB
ajfa-1443	357	42	productivity	productivity	NOUN
ajfa-1443	357	43	results	result	NOUN
ajfa-1443	357	44	using	use	VERB
ajfa-1443	357	45	multiple	multiple	ADJ
ajfa-1443	357	46	methods	method	NOUN
ajfa-1443	357	47	to	to	PART
ajfa-1443	357	48	identify	identify	VERB
ajfa-1443	357	49	similarities	similarity	NOUN
ajfa-1443	357	50	and	and	CCONJ
ajfa-1443	357	51	differences	difference	NOUN
ajfa-1443	357	52	.	.	PUNCT
ajfa-1443	358	1	besides	besides	SCONJ
ajfa-1443	358	2	,	,	PUNCT
ajfa-1443	358	3	online	online	ADJ
ajfa-1443	358	4	accounting	accounting	NOUN
ajfa-1443	358	5	journals	journal	NOUN
ajfa-1443	358	6	which	which	PRON
ajfa-1443	358	7	are	be	AUX
ajfa-1443	358	8	publicly	publicly	ADV
ajfa-1443	358	9	available	available	ADJ
ajfa-1443	358	10	under	under	ADP
ajfa-1443	358	11	the	the	DET
ajfa-1443	358	12	directory	directory	NOUN
ajfa-1443	358	13	of	of	ADP
ajfa-1443	358	14	open	open	ADJ
ajfa-1443	358	15	access	access	NOUN
ajfa-1443	358	16	journals	journal	NOUN
ajfa-1443	358	17	(	(	PUNCT
ajfa-1443	358	18	doaj	doaj	PROPN
ajfa-1443	358	19	)	)	PUNCT
ajfa-1443	358	20	and	and	CCONJ
ajfa-1443	358	21	accounting	accounting	NOUN
ajfa-1443	358	22	research	research	NOUN
ajfa-1443	358	23	network	network	NOUN
ajfa-1443	358	24	(	(	PUNCT
ajfa-1443	358	25	arn	arn	PROPN
ajfa-1443	358	26	)	)	PUNCT
ajfa-1443	358	27	under	under	ADP
ajfa-1443	358	28	the	the	DET
ajfa-1443	358	29	social	social	ADJ
ajfa-1443	358	30	science	science	NOUN
ajfa-1443	358	31	research	research	NOUN
ajfa-1443	358	32	network	network	NOUN
ajfa-1443	358	33	(	(	PUNCT
ajfa-1443	358	34	ssrn	ssrn	PROPN
ajfa-1443	358	35	)	)	PUNCT
ajfa-1443	358	36	may	may	AUX
ajfa-1443	358	37	be	be	AUX
ajfa-1443	358	38	selected	select	VERB
ajfa-1443	358	39	as	as	SCONJ
ajfa-1443	358	40	they	they	PRON
ajfa-1443	358	41	are	be	AUX
ajfa-1443	358	42	freely	freely	ADV
ajfa-1443	358	43	downloadable	downloadable	ADJ
ajfa-1443	358	44	by	by	ADP
ajfa-1443	358	45	researchers	researcher	NOUN
ajfa-1443	358	46	and	and	CCONJ
ajfa-1443	358	47	thus	thus	ADV
ajfa-1443	358	48	attract	attract	VERB
ajfa-1443	358	49	a	a	DET
ajfa-1443	358	50	larger	large	ADJ
ajfa-1443	358	51	readership	readership	NOUN
ajfa-1443	358	52	among	among	ADP
ajfa-1443	358	53	researchers	researcher	NOUN
ajfa-1443	358	54	.	.	PUNCT
ajfa-1443	359	1	harzing	harze	VERB
ajfa-1443	359	2	’s	’s	PART
ajfa-1443	359	3	publish	publish	NOUN
ajfa-1443	359	4	or	or	CCONJ
ajfa-1443	359	5	perish	perish	VERB
ajfa-1443	359	6	online	online	ADJ
ajfa-1443	359	7	tool	tool	NOUN
ajfa-1443	359	8	can	can	AUX
ajfa-1443	359	9	be	be	AUX
ajfa-1443	359	10	utilized	utilize	VERB
ajfa-1443	359	11	for	for	ADP
ajfa-1443	359	12	data	data	NOUN
ajfa-1443	359	13	collection	collection	NOUN
ajfa-1443	359	14	based	base	VERB
ajfa-1443	359	15	on	on	ADP
ajfa-1443	359	16	google	google	PROPN
ajfa-1443	359	17	scholar	scholar	NOUN
ajfa-1443	359	18	index	index	NOUN
ajfa-1443	359	19	.	.	PUNCT
ajfa-1443	360	1	references	reference	NOUN
ajfa-1443	360	2	bline	bline	PROPN
ajfa-1443	360	3	,	,	PUNCT
ajfa-1443	360	4	d.m	d.m	PROPN
ajfa-1443	360	5	.	.	PUNCT
ajfa-1443	360	6	(	(	PUNCT
ajfa-1443	360	7	2007	2007	NUM
ajfa-1443	360	8	)	)	PUNCT
ajfa-1443	360	9	.	.	PUNCT
ajfa-1443	361	1	a	a	DET
ajfa-1443	361	2	commentary	commentary	NOUN
ajfa-1443	361	3	on	on	ADP
ajfa-1443	361	4	‘	'	PUNCT
ajfa-1443	361	5	publish	publish	VERB
ajfa-1443	361	6	or	or	CCONJ
ajfa-1443	361	7	perish	perish	NOUN
ajfa-1443	361	8	:	:	PUNCT
ajfa-1443	361	9	is	be	AUX
ajfa-1443	361	10	this	this	PRON
ajfa-1443	361	11	really	really	ADV
ajfa-1443	361	12	a	a	DET
ajfa-1443	361	13	viable	viable	ADJ
ajfa-1443	361	14	set	set	NOUN
ajfa-1443	361	15	of	of	ADP
ajfa-1443	361	16	options	option	NOUN
ajfa-1443	361	17	?	?	PUNCT
ajfa-1443	361	18	’	'	PUNCT
ajfa-1443	362	1	accounting	account	VERB
ajfa-1443	362	2	education	education	NOUN
ajfa-1443	362	3	:	:	PUNCT
ajfa-1443	362	4	an	an	DET
ajfa-1443	362	5	international	international	ADJ
ajfa-1443	362	6	journal	journal	NOUN
ajfa-1443	362	7	,	,	PUNCT
ajfa-1443	362	8	16(3	16(3	NOUN
ajfa-1443	362	9	)	)	PUNCT
ajfa-1443	362	10	,	,	PUNCT
ajfa-1443	362	11	pp	pp	PROPN
ajfa-1443	362	12	.	.	PUNCT
ajfa-1443	363	1	241	241	NUM
ajfa-1443	363	2	-	-	SYM
ajfa-1443	363	3	244	244	NUM
ajfa-1443	363	4	.	.	PUNCT
ajfa-1443	363	5	http://dx.doi.org/10.1080/09639280701430041	http://dx.doi.org/10.1080/09639280701430041	PROPN
ajfa-1443	363	6	brinn	brinn	PROPN
ajfa-1443	363	7	,	,	PUNCT
ajfa-1443	363	8	t.	t.	PROPN
ajfa-1443	363	9	,	,	PUNCT
ajfa-1443	363	10	jones	jones	PROPN
ajfa-1443	363	11	,	,	PUNCT
ajfa-1443	363	12	m.	m.	PROPN
ajfa-1443	363	13	j.	j.	PROPN
ajfa-1443	363	14	,	,	PUNCT
ajfa-1443	363	15	&	&	CCONJ
ajfa-1443	363	16	pendleburg	pendleburg	PROPN
ajfa-1443	363	17	,	,	PUNCT
ajfa-1443	363	18	m.	m.	NOUN
ajfa-1443	363	19	(	(	PUNCT
ajfa-1443	363	20	1996	1996	NUM
ajfa-1443	363	21	)	)	PUNCT
ajfa-1443	363	22	.	.	PUNCT
ajfa-1443	364	1	uk	uk	PROPN
ajfa-1443	364	2	accounts	account	VERB
ajfa-1443	364	3	’	'	PUNCT
ajfa-1443	364	4	perception	perception	NOUN
ajfa-1443	364	5	of	of	ADP
ajfa-1443	364	6	research	research	NOUN
ajfa-1443	364	7	journal	journal	NOUN
ajfa-1443	364	8	quality	quality	NOUN
ajfa-1443	364	9	.	.	PUNCT
ajfa-1443	365	1	accounting	accounting	NOUN
ajfa-1443	365	2	and	and	CCONJ
ajfa-1443	365	3	business	business	NOUN
ajfa-1443	365	4	research	research	NOUN
ajfa-1443	365	5	,	,	PUNCT
ajfa-1443	365	6	26(3	26(3	NUM
ajfa-1443	365	7	)	)	PUNCT
ajfa-1443	365	8	,	,	PUNCT
ajfa-1443	365	9	265–278	265–278	NUM
ajfa-1443	365	10	.	.	PUNCT
ajfa-1443	366	1	http://dx.doi.org/10.1080/00014788.1996.9729516	http://dx.doi.org/10.1080/00014788.1996.9729516	PROPN
ajfa-1443	366	2	chan	chan	PROPN
ajfa-1443	366	3	,	,	PUNCT
ajfa-1443	366	4	k.c	k.c	PROPN
ajfa-1443	366	5	.	.	PROPN
ajfa-1443	366	6	,	,	PUNCT
ajfa-1443	366	7	chang	chang	PROPN
ajfa-1443	366	8	,	,	PUNCT
ajfa-1443	366	9	c.c	c.c	PROPN
ajfa-1443	366	10	.	.	PROPN
ajfa-1443	366	11	,	,	PUNCT
ajfa-1443	366	12	tong	tong	PROPN
ajfa-1443	366	13	,	,	PUNCT
ajfa-1443	366	14	j.y	j.y	PROPN
ajfa-1443	366	15	.	.	PROPN
ajfa-1443	366	16	,	,	PUNCT
ajfa-1443	366	17	&	&	CCONJ
ajfa-1443	366	18	tong	tong	PROPN
ajfa-1443	366	19	,	,	PUNCT
ajfa-1443	366	20	f.z	f.z	PROPN
ajfa-1443	366	21	.	.	PROPN
ajfa-1443	366	22	(	(	PUNCT
ajfa-1443	366	23	2011	2011	NUM
ajfa-1443	366	24	)	)	PUNCT
ajfa-1443	366	25	.	.	PUNCT
ajfa-1443	367	1	an	an	DET
ajfa-1443	367	2	analysis	analysis	NOUN
ajfa-1443	367	3	of	of	ADP
ajfa-1443	367	4	the	the	DET
ajfa-1443	367	5	accounting	accounting	NOUN
ajfa-1443	367	6	and	and	CCONJ
ajfa-1443	367	7	finance	finance	NOUN
ajfa-1443	367	8	research	research	NOUN
ajfa-1443	367	9	productivity	productivity	NOUN
ajfa-1443	367	10	in	in	ADP
ajfa-1443	367	11	australia	australia	PROPN
ajfa-1443	367	12	and	and	CCONJ
ajfa-1443	367	13	new	new	PROPN
ajfa-1443	367	14	zealand	zealand	PROPN
ajfa-1443	367	15	in	in	ADP
ajfa-1443	367	16	1991	1991	NUM
ajfa-1443	367	17	-	-	SYM
ajfa-1443	367	18	2010	2010	NUM
ajfa-1443	367	19	.	.	PUNCT
ajfa-1443	368	1	accounting	accounting	NOUN
ajfa-1443	368	2	and	and	CCONJ
ajfa-1443	368	3	finance	finance	NOUN
ajfa-1443	368	4	,	,	PUNCT
ajfa-1443	368	5	in	in	ADP
ajfa-1443	368	6	press	press	NOUN
ajfa-1443	368	7	.	.	PUNCT
ajfa-1443	369	1	asian	asian	ADJ
ajfa-1443	369	2	journal	journal	PROPN
ajfa-1443	369	3	of	of	ADP
ajfa-1443	369	4	finance	finance	PROPN
ajfa-1443	369	5	&	&	CCONJ
ajfa-1443	369	6	accounting	accounting	PROPN
ajfa-1443	369	7	issn	issn	PROPN
ajfa-1443	369	8	1946	1946	NUM
ajfa-1443	369	9	-	-	PUNCT
ajfa-1443	369	10	052x	052x	NOUN
ajfa-1443	369	11	2012	2012	NUM
ajfa-1443	369	12	,	,	PUNCT
ajfa-1443	369	13	vol	vol	NOUN
ajfa-1443	369	14	.	.	PROPN
ajfa-1443	369	15	4	4	NUM
ajfa-1443	369	16	,	,	PUNCT
ajfa-1443	369	17	no	no	INTJ
ajfa-1443	369	18	.	.	NOUN
ajfa-1443	369	19	1	1	NUM
ajfa-1443	369	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1443	369	21	149	149	NUM
ajfa-1443	369	22	chan	chan	PROPN
ajfa-1443	369	23	,	,	PUNCT
ajfa-1443	369	24	k.	k.	PROPN
ajfa-1443	369	25	c.	c.	PROPN
ajfa-1443	369	26	,	,	PUNCT
ajfa-1443	369	27	chen	chen	PROPN
ajfa-1443	369	28	,	,	PUNCT
ajfa-1443	369	29	c.	c.	PROPN
ajfa-1443	369	30	r.	r.	PROPN
ajfa-1443	369	31	,	,	PUNCT
ajfa-1443	369	32	&	&	CCONJ
ajfa-1443	369	33	cheng	cheng	PROPN
ajfa-1443	369	34	,	,	PUNCT
ajfa-1443	369	35	l.	l.	PROPN
ajfa-1443	369	36	t.	t.	PROPN
ajfa-1443	369	37	w.	w.	PROPN
ajfa-1443	369	38	(	(	PUNCT
ajfa-1443	369	39	2005	2005	NUM
ajfa-1443	369	40	)	)	PUNCT
ajfa-1443	369	41	.	.	PUNCT
ajfa-1443	370	1	ranking	rank	VERB
ajfa-1443	370	2	research	research	NOUN
ajfa-1443	370	3	productivity	productivity	NOUN
ajfa-1443	370	4	in	in	ADP
ajfa-1443	370	5	accounting	account	VERB
ajfa-1443	370	6	for	for	ADP
ajfa-1443	370	7	asia	asia	PROPN
ajfa-1443	370	8	-	-	PUNCT
ajfa-1443	370	9	pacific	pacific	ADJ
ajfa-1443	370	10	universities	university	NOUN
ajfa-1443	370	11	.	.	PUNCT
ajfa-1443	371	1	review	review	NOUN
ajfa-1443	371	2	of	of	ADP
ajfa-1443	371	3	quantitative	quantitative	ADJ
ajfa-1443	371	4	finance	finance	NOUN
ajfa-1443	371	5	and	and	CCONJ
ajfa-1443	371	6	accounting	accounting	NOUN
ajfa-1443	371	7	,	,	PUNCT
ajfa-1443	371	8	24	24	NUM
ajfa-1443	371	9	,	,	PUNCT
ajfa-1443	371	10	47	47	NUM
ajfa-1443	371	11	-	-	SYM
ajfa-1443	371	12	64	64	NUM
ajfa-1443	371	13	.	.	PUNCT
ajfa-1443	372	1	http://dx.doi.org/10.1007/s11156-005-5326-5	http://dx.doi.org/10.1007/s11156-005-5326-5	PROPN
ajfa-1443	373	1	chan	chan	PROPN
ajfa-1443	373	2	,	,	PUNCT
ajfa-1443	373	3	k.	k.	PROPN
ajfa-1443	373	4	c.	c.	PROPN
ajfa-1443	373	5	,	,	PUNCT
ajfa-1443	373	6	chen	chen	PROPN
ajfa-1443	373	7	,	,	PUNCT
ajfa-1443	373	8	c.	c.	PROPN
ajfa-1443	373	9	r.	r.	PROPN
ajfa-1443	373	10	,	,	PUNCT
ajfa-1443	373	11	&	&	CCONJ
ajfa-1443	373	12	steiner	steiner	PROPN
ajfa-1443	373	13	,	,	PUNCT
ajfa-1443	373	14	t.	t.	PROPN
ajfa-1443	373	15	l.	l.	PROPN
ajfa-1443	373	16	,	,	PUNCT
ajfa-1443	373	17	(	(	PUNCT
ajfa-1443	373	18	2004	2004	NUM
ajfa-1443	373	19	)	)	PUNCT
ajfa-1443	373	20	.	.	PUNCT
ajfa-1443	374	1	who	who	PRON
ajfa-1443	374	2	is	be	AUX
ajfa-1443	374	3	publishing	publish	VERB
ajfa-1443	374	4	?	?	PUNCT
ajfa-1443	375	1	an	an	DET
ajfa-1443	375	2	analysis	analysis	NOUN
ajfa-1443	375	3	of	of	ADP
ajfa-1443	375	4	finance	finance	NOUN
ajfa-1443	375	5	research	research	NOUN
ajfa-1443	375	6	productivity	productivity	NOUN
ajfa-1443	375	7	in	in	ADP
ajfa-1443	375	8	the	the	DET
ajfa-1443	375	9	european	european	PROPN
ajfa-1443	375	10	region	region	PROPN
ajfa-1443	375	11	.	.	PUNCT
ajfa-1443	376	1	journal	journal	PROPN
ajfa-1443	376	2	of	of	ADP
ajfa-1443	376	3	business	business	NOUN
ajfa-1443	376	4	finance	finance	PROPN
ajfa-1443	376	5	&	&	CCONJ
ajfa-1443	376	6	accounting	accounting	PROPN
ajfa-1443	376	7	,	,	PUNCT
ajfa-1443	376	8	31	31	NUM
ajfa-1443	376	9	,	,	PUNCT
ajfa-1443	376	10	401	401	NUM
ajfa-1443	376	11	-	-	SYM
ajfa-1443	376	12	437	437	NUM
ajfa-1443	376	13	.	.	PUNCT
ajfa-1443	377	1	http://dx.doi.org/10.1111/j.0306-686x.2004.00545.x	http://dx.doi.org/10.1111/j.0306-686x.2004.00545.x	NOUN
ajfa-1443	377	2	chan	chan	PROPN
ajfa-1443	377	3	,	,	PUNCT
ajfa-1443	377	4	k.c	k.c	PROPN
ajfa-1443	377	5	.	.	PROPN
ajfa-1443	377	6	,	,	PUNCT
ajfa-1443	377	7	&	&	CCONJ
ajfa-1443	377	8	liano	liano	PROPN
ajfa-1443	377	9	,	,	PUNCT
ajfa-1443	377	10	k.	k.	PROPN
ajfa-1443	377	11	(	(	PUNCT
ajfa-1443	377	12	2009	2009	NUM
ajfa-1443	377	13	)	)	PUNCT
ajfa-1443	377	14	.	.	PUNCT
ajfa-1443	378	1	threshold	threshold	PROPN
ajfa-1443	378	2	citation	citation	NOUN
ajfa-1443	378	3	analysis	analysis	NOUN
ajfa-1443	378	4	of	of	ADP
ajfa-1443	378	5	influential	influential	ADJ
ajfa-1443	378	6	articles	article	NOUN
ajfa-1443	378	7	,	,	PUNCT
ajfa-1443	378	8	journals	journal	NOUN
ajfa-1443	378	9	,	,	PUNCT
ajfa-1443	378	10	institutions	institution	NOUN
ajfa-1443	378	11	and	and	CCONJ
ajfa-1443	378	12	researchers	researcher	NOUN
ajfa-1443	378	13	in	in	ADP
ajfa-1443	378	14	accounting	account	VERB
ajfa-1443	378	15	.	.	PUNCT
ajfa-1443	379	1	accounting	accounting	NOUN
ajfa-1443	379	2	and	and	CCONJ
ajfa-1443	379	3	finance	finance	NOUN
ajfa-1443	379	4	,	,	PUNCT
ajfa-1443	379	5	49	49	NUM
ajfa-1443	379	6	,	,	PUNCT
ajfa-1443	379	7	59	59	NUM
ajfa-1443	379	8	-	-	SYM
ajfa-1443	379	9	74	74	NUM
ajfa-1443	379	10	.	.	PUNCT
ajfa-1443	380	1	http://dx.doi.org/10.1111/j.1467-629x.2007.00254.x	http://dx.doi.org/10.1111/j.1467-629x.2007.00254.x	X
ajfa-1443	380	2	cheng	cheng	PROPN
ajfa-1443	380	3	,	,	PUNCT
ajfa-1443	380	4	l.	l.	PROPN
ajfa-1443	380	5	t.	t.	PROPN
ajfa-1443	380	6	w	w	PROPN
ajfa-1443	380	7	,	,	PUNCT
ajfa-1443	380	8	chan	chan	PROPN
ajfa-1443	380	9	,	,	PUNCT
ajfa-1443	380	10	k.	k.	PROPN
ajfa-1443	380	11	c.	c.	PROPN
ajfa-1443	380	12	,	,	PUNCT
ajfa-1443	380	13	&	&	CCONJ
ajfa-1443	380	14	chan	chan	PROPN
ajfa-1443	380	15	,	,	PUNCT
ajfa-1443	380	16	r.	r.	PROPN
ajfa-1443	380	17	y.	y.	PROPN
ajfa-1443	380	18	k.	k.	PROPN
ajfa-1443	380	19	,	,	PUNCT
ajfa-1443	380	20	(	(	PUNCT
ajfa-1443	380	21	2003	2003	NUM
ajfa-1443	380	22	)	)	PUNCT
ajfa-1443	380	23	.	.	PUNCT
ajfa-1443	381	1	publication	publication	NOUN
ajfa-1443	381	2	in	in	ADP
ajfa-1443	381	3	major	major	ADJ
ajfa-1443	381	4	marketing	marketing	NOUN
ajfa-1443	381	5	journals	journal	NOUN
ajfa-1443	381	6	.	.	PUNCT
ajfa-1443	382	1	journal	journal	NOUN
ajfa-1443	382	2	of	of	ADP
ajfa-1443	382	3	marketing	marketing	NOUN
ajfa-1443	382	4	education	education	NOUN
ajfa-1443	382	5	,	,	PUNCT
ajfa-1443	382	6	25	25	NUM
ajfa-1443	382	7	,	,	PUNCT
ajfa-1443	382	8	163	163	NUM
ajfa-1443	382	9	-	-	SYM
ajfa-1443	382	10	176	176	NUM
ajfa-1443	382	11	.	.	PUNCT
ajfa-1443	383	1	http://dx.doi.org/10.1177/0273475303254023	http://dx.doi.org/10.1177/0273475303254023	PROPN
ajfa-1443	383	2	clark	clark	PROPN
ajfa-1443	383	3	,	,	PUNCT
ajfa-1443	383	4	j.	j.	PROPN
ajfa-1443	383	5	g.	g.	PROPN
ajfa-1443	383	6	,	,	PUNCT
ajfa-1443	383	7	warren	warren	PROPN
ajfa-1443	383	8	,	,	PUNCT
ajfa-1443	383	9	j.	j.	PROPN
ajfa-1443	383	10	,	,	PUNCT
ajfa-1443	383	11	&	&	CCONJ
ajfa-1443	383	12	au	au	PROPN
ajfa-1443	383	13	,	,	PUNCT
ajfa-1443	383	14	y.	y.	PROPN
ajfa-1443	383	15	a.	a.	PROPN
ajfa-1443	383	16	(	(	PUNCT
ajfa-1443	383	17	2009	2009	NUM
ajfa-1443	383	18	)	)	PUNCT
ajfa-1443	383	19	.	.	PUNCT
ajfa-1443	384	1	assessing	assess	VERB
ajfa-1443	384	2	researcher	researcher	NOUN
ajfa-1443	384	3	publication	publication	NOUN
ajfa-1443	384	4	productivity	productivity	NOUN
ajfa-1443	384	5	in	in	ADP
ajfa-1443	384	6	the	the	DET
ajfa-1443	384	7	leading	lead	VERB
ajfa-1443	384	8	information	information	NOUN
ajfa-1443	384	9	systems	system	NOUN
ajfa-1443	384	10	journal	journal	NOUN
ajfa-1443	384	11	:	:	PUNCT
ajfa-1443	384	12	a	a	DET
ajfa-1443	384	13	2003	2003	NUM
ajfa-1443	384	14	-	-	SYM
ajfa-1443	384	15	2007	2007	NUM
ajfa-1443	384	16	update	update	NOUN
ajfa-1443	384	17	.	.	PUNCT
ajfa-1443	385	1	communications	communication	NOUN
ajfa-1443	385	2	of	of	ADP
ajfa-1443	385	3	the	the	DET
ajfa-1443	385	4	association	association	NOUN
ajfa-1443	385	5	for	for	ADP
ajfa-1443	385	6	information	information	NOUN
ajfa-1443	385	7	systems	system	NOUN
ajfa-1443	385	8	,	,	PUNCT
ajfa-1443	385	9	24	24	NUM
ajfa-1443	385	10	,	,	PUNCT
ajfa-1443	385	11	225	225	NUM
ajfa-1443	385	12	-	-	SYM
ajfa-1443	385	13	254	254	NUM
ajfa-1443	385	14	.	.	PUNCT
ajfa-1443	386	1	dyl	dyl	PROPN
ajfa-1443	386	2	,	,	PUNCT
ajfa-1443	386	3	e.	e.	PROPN
ajfa-1443	386	4	a.	a.	PROPN
ajfa-1443	386	5	,	,	PUNCT
ajfa-1443	386	6	&	&	CCONJ
ajfa-1443	386	7	lilly	lilly	PROPN
ajfa-1443	386	8	,	,	PUNCT
ajfa-1443	386	9	m.	m.	NOUN
ajfa-1443	386	10	s.	s.	PROPN
ajfa-1443	386	11	(	(	PUNCT
ajfa-1443	386	12	1985	1985	NUM
ajfa-1443	386	13	)	)	PUNCT
ajfa-1443	386	14	.	.	PUNCT
ajfa-1443	387	1	a	a	DET
ajfa-1443	387	2	note	note	NOUN
ajfa-1443	387	3	on	on	ADP
ajfa-1443	387	4	institutional	institutional	ADJ
ajfa-1443	387	5	contributions	contribution	NOUN
ajfa-1443	387	6	to	to	ADP
ajfa-1443	387	7	the	the	DET
ajfa-1443	387	8	accounting	accounting	NOUN
ajfa-1443	387	9	literature	literature	NOUN
ajfa-1443	387	10	.	.	PUNCT
ajfa-1443	388	1	accounting	accounting	NOUN
ajfa-1443	388	2	,	,	PUNCT
ajfa-1443	388	3	organization	organization	NOUN
ajfa-1443	388	4	and	and	CCONJ
ajfa-1443	388	5	society	society	NOUN
ajfa-1443	388	6	,	,	PUNCT
ajfa-1443	388	7	10	10	NUM
ajfa-1443	388	8	,	,	PUNCT
ajfa-1443	388	9	171	171	NUM
ajfa-1443	388	10	-	-	SYM
ajfa-1443	388	11	175	175	NUM
ajfa-1443	388	12	.	.	PUNCT
ajfa-1443	389	1	http://dx.doi.org/10.1016/0361-3682(85)90014-5	http://dx.doi.org/10.1016/0361-3682(85)90014-5	PROPN
ajfa-1443	389	2	everett	everett	PROPN
ajfa-1443	389	3	,	,	PUNCT
ajfa-1443	389	4	j.	j.	PROPN
ajfa-1443	389	5	nue	nue	PROPN
ajfa-1443	389	6	,	,	PUNCT
ajfa-1443	389	7	d.	d.	PROPN
ajfa-1443	389	8	,	,	PUNCT
ajfa-1443	389	9	&	&	CCONJ
ajfa-1443	389	10	green	green	PROPN
ajfa-1443	389	11	,	,	PUNCT
ajfa-1443	389	12	d.l	d.l	PROPN
ajfa-1443	389	13	.	.	PROPN
ajfa-1443	389	14	(	(	PUNCT
ajfa-1443	389	15	2003	2003	NUM
ajfa-1443	389	16	)	)	PUNCT
ajfa-1443	389	17	.	.	PUNCT
ajfa-1443	390	1	commentary	commentary	NOUN
ajfa-1443	390	2	research	research	NOUN
ajfa-1443	390	3	productivity	productivity	NOUN
ajfa-1443	390	4	measurement	measurement	NOUN
ajfa-1443	390	5	and	and	CCONJ
ajfa-1443	390	6	field	field	NOUN
ajfa-1443	390	7	of	of	ADP
ajfa-1443	390	8	academic	academic	ADJ
ajfa-1443	390	9	accounting	accounting	NOUN
ajfa-1443	390	10	.	.	PUNCT
ajfa-1443	391	1	canadian	canadian	ADJ
ajfa-1443	391	2	accounting	accounting	NOUN
ajfa-1443	391	3	perspectives	perspective	NOUN
ajfa-1443	391	4	,	,	PUNCT
ajfa-1443	391	5	2(2	2(2	NUM
ajfa-1443	391	6	)	)	PUNCT
ajfa-1443	391	7	,	,	PUNCT
ajfa-1443	391	8	153	153	NUM
ajfa-1443	391	9	-	-	SYM
ajfa-1443	391	10	175	175	NUM
ajfa-1443	391	11	.	.	PUNCT
ajfa-1443	392	1	http://dx.doi.org/10.1506/c3gw-m2bu-nr2h-7qrr	http://dx.doi.org/10.1506/c3gw-m2bu-nr2h-7qrr	PROPN
ajfa-1443	392	2	jones	jones	PROPN
ajfa-1443	392	3	,	,	PUNCT
ajfa-1443	392	4	m.j	m.j	PROPN
ajfa-1443	392	5	.	.	PROPN
ajfa-1443	392	6	&	&	CCONJ
ajfa-1443	392	7	roberts	roberts	PROPN
ajfa-1443	392	8	,	,	PUNCT
ajfa-1443	392	9	r.	r.	PROPN
ajfa-1443	392	10	(	(	PUNCT
ajfa-1443	392	11	2005	2005	NUM
ajfa-1443	392	12	)	)	PUNCT
ajfa-1443	392	13	.	.	PUNCT
ajfa-1443	393	1	international	international	ADJ
ajfa-1443	393	2	publishing	publishing	NOUN
ajfa-1443	393	3	patterns	pattern	NOUN
ajfa-1443	393	4	:	:	PUNCT
ajfa-1443	393	5	an	an	DET
ajfa-1443	393	6	investigation	investigation	NOUN
ajfa-1443	393	7	of	of	ADP
ajfa-1443	393	8	leading	lead	VERB
ajfa-1443	393	9	uk	uk	PROPN
ajfa-1443	393	10	and	and	CCONJ
ajfa-1443	393	11	us	we	PRON
ajfa-1443	393	12	accounting	account	VERB
ajfa-1443	393	13	and	and	CCONJ
ajfa-1443	393	14	finance	finance	NOUN
ajfa-1443	393	15	journals	journal	NOUN
ajfa-1443	393	16	.	.	PUNCT
ajfa-1443	394	1	journal	journal	PROPN
ajfa-1443	394	2	of	of	ADP
ajfa-1443	394	3	business	business	NOUN
ajfa-1443	394	4	finance	finance	PROPN
ajfa-1443	394	5	&	&	CCONJ
ajfa-1443	394	6	accounting	accounting	PROPN
ajfa-1443	394	7	,	,	PUNCT
ajfa-1443	394	8	32(5	32(5	NOUN
ajfa-1443	394	9	)	)	PUNCT
ajfa-1443	394	10	,	,	PUNCT
ajfa-1443	394	11	1107	1107	NUM
ajfa-1443	394	12	-	-	SYM
ajfa-1443	394	13	1140	1140	NUM
ajfa-1443	394	14	.	.	PUNCT
ajfa-1443	395	1	http://dx.doi.org/10.1111/j.0306-686x.2005.00624.x	http://dx.doi.org/10.1111/j.0306-686x.2005.00624.x	PROPN
ajfa-1443	395	2	kusairi	kusairi	NOUN
ajfa-1443	395	3	m.	m.	PROPN
ajfa-1443	395	4	n.	n.	PROPN
ajfa-1443	395	5	&	&	CCONJ
ajfa-1443	395	6	fatimah	fatimah	PROPN
ajfa-1443	395	7	,	,	PUNCT
ajfa-1443	395	8	m.a	m.a	PROPN
ajfa-1443	395	9	.	.	PROPN
ajfa-1443	395	10	(	(	PUNCT
ajfa-1443	395	11	2008	2008	NUM
ajfa-1443	395	12	)	)	PUNCT
ajfa-1443	395	13	.	.	PUNCT
ajfa-1443	396	1	some	some	DET
ajfa-1443	396	2	reflection	reflection	NOUN
ajfa-1443	396	3	on	on	ADP
ajfa-1443	396	4	the	the	DET
ajfa-1443	396	5	key	key	ADJ
ajfa-1443	396	6	performance	performance	NOUN
ajfa-1443	396	7	index	index	NOUN
ajfa-1443	396	8	,	,	PUNCT
ajfa-1443	396	9	working	working	NOUN
ajfa-1443	396	10	paper	paper	NOUN
ajfa-1443	396	11	.	.	PUNCT
ajfa-1443	397	1	http://www.econ.upm.edu.my/~fatimah/kmn-fma-3socscevaluation18dec08.pdf	http://www.econ.upm.edu.my/~fatimah/kmn-fma-3socscevaluation18dec08.pdf	PROPN
ajfa-1443	397	2	hasselback	hasselback	PROPN
ajfa-1443	397	3	,	,	PUNCT
ajfa-1443	397	4	j.r	j.r	PROPN
ajfa-1443	397	5	.	.	PROPN
ajfa-1443	397	6	,	,	PUNCT
ajfa-1443	397	7	reinstein	reinstein	PROPN
ajfa-1443	397	8	,	,	PUNCT
ajfa-1443	397	9	a.	a.	NOUN
ajfa-1443	397	10	,	,	PUNCT
ajfa-1443	397	11	&	&	CCONJ
ajfa-1443	397	12	schwan	schwan	PROPN
ajfa-1443	397	13	,	,	PUNCT
ajfa-1443	397	14	e.s	e.s	PROPN
ajfa-1443	397	15	.	.	PROPN
ajfa-1443	397	16	(	(	PUNCT
ajfa-1443	397	17	2000	2000	NUM
ajfa-1443	397	18	)	)	PUNCT
ajfa-1443	397	19	.	.	PUNCT
ajfa-1443	398	1	benchmarks	benchmark	NOUN
ajfa-1443	398	2	for	for	ADP
ajfa-1443	398	3	evaluating	evaluate	VERB
ajfa-1443	398	4	research	research	NOUN
ajfa-1443	398	5	productivity	productivity	NOUN
ajfa-1443	398	6	of	of	ADP
ajfa-1443	398	7	accounting	accounting	NOUN
ajfa-1443	398	8	faculty	faculty	NOUN
ajfa-1443	398	9	.	.	PUNCT
ajfa-1443	399	1	journal	journal	NOUN
ajfa-1443	399	2	of	of	ADP
ajfa-1443	399	3	accounting	accounting	NOUN
ajfa-1443	399	4	education	education	NOUN
ajfa-1443	399	5	,	,	PUNCT
ajfa-1443	399	6	18	18	NUM
ajfa-1443	399	7	,	,	PUNCT
ajfa-1443	399	8	79	79	NUM
ajfa-1443	399	9	-	-	SYM
ajfa-1443	399	10	97	97	NUM
ajfa-1443	399	11	.	.	PUNCT
ajfa-1443	400	1	http://dx.doi.org/10.1016/s0748-5751(00)00009-9	http://dx.doi.org/10.1016/s0748-5751(00)00009-9	PROPN
ajfa-1443	400	2	hasselback	hasselback	PROPN
ajfa-1443	400	3	,	,	PUNCT
ajfa-1443	400	4	j.r	j.r	PROPN
ajfa-1443	400	5	.	.	PROPN
ajfa-1443	400	6	,	,	PUNCT
ajfa-1443	400	7	reinstein	reinstein	PROPN
ajfa-1443	400	8	,	,	PUNCT
ajfa-1443	400	9	a.	a.	NOUN
ajfa-1443	400	10	,	,	PUNCT
ajfa-1443	400	11	&	&	CCONJ
ajfa-1443	400	12	schwan	schwan	PROPN
ajfa-1443	400	13	,	,	PUNCT
ajfa-1443	400	14	e.s	e.s	PROPN
ajfa-1443	400	15	.	.	PROPN
ajfa-1443	400	16	(	(	PUNCT
ajfa-1443	400	17	2003	2003	NUM
ajfa-1443	400	18	)	)	PUNCT
ajfa-1443	400	19	.	.	PUNCT
ajfa-1443	401	1	prolific	prolific	ADJ
ajfa-1443	401	2	authors	author	NOUN
ajfa-1443	401	3	of	of	ADP
ajfa-1443	401	4	accounting	accounting	NOUN
ajfa-1443	401	5	literature	literature	NOUN
ajfa-1443	401	6	.	.	PUNCT
ajfa-1443	402	1	advances	advance	NOUN
ajfa-1443	402	2	in	in	ADP
ajfa-1443	402	3	accounting	accounting	NOUN
ajfa-1443	402	4	,	,	PUNCT
ajfa-1443	402	5	20	20	NUM
ajfa-1443	402	6	,	,	PUNCT
ajfa-1443	402	7	95	95	NUM
ajfa-1443	402	8	-	-	SYM
ajfa-1443	402	9	125	125	NUM
ajfa-1443	402	10	.	.	PUNCT
ajfa-1443	403	1	http://dx.doi.org/10.1016/s0882-6110(03)20005-5	http://dx.doi.org/10.1016/s0882-6110(03)20005-5	PROPN
ajfa-1443	403	2	heck	heck	INTJ
ajfa-1443	403	3	,	,	PUNCT
ajfa-1443	403	4	j.	j.	PROPN
ajfa-1443	403	5	l.	l.	PROPN
ajfa-1443	403	6	(	(	PUNCT
ajfa-1443	403	7	2009	2009	NUM
ajfa-1443	403	8	)	)	PUNCT
ajfa-1443	403	9	.	.	PUNCT
ajfa-1443	404	1	most	most	ADJ
ajfa-1443	404	2	prolific	prolific	ADJ
ajfa-1443	404	3	authors	author	NOUN
ajfa-1443	404	4	in	in	ADP
ajfa-1443	404	5	the	the	DET
ajfa-1443	404	6	accounting	accounting	NOUN
ajfa-1443	404	7	literature	literature	NOUN
ajfa-1443	404	8	over	over	ADP
ajfa-1443	404	9	the	the	DET
ajfa-1443	404	10	past	past	ADJ
ajfa-1443	404	11	half	half	ADJ
ajfa-1443	404	12	-	-	PUNCT
ajfa-1443	404	13	century	century	NOUN
ajfa-1443	404	14	:	:	PUNCT
ajfa-1443	404	15	1959	1959	NUM
ajfa-1443	404	16	-	-	SYM
ajfa-1443	404	17	2008	2008	NUM
ajfa-1443	404	18	.	.	PUNCT
ajfa-1443	405	1	working	work	VERB
ajfa-1443	405	2	paper	paper	NOUN
ajfa-1443	405	3	.	.	PUNCT
ajfa-1443	406	1	heck	heck	INTJ
ajfa-1443	406	2	,	,	PUNCT
ajfa-1443	406	3	j.	j.	PROPN
ajfa-1443	406	4	l.	l.	PROPN
ajfa-1443	406	5	,	,	PUNCT
ajfa-1443	406	6	&	&	CCONJ
ajfa-1443	406	7	cooley	cooley	PROPN
ajfa-1443	406	8	.	.	PUNCT
ajfa-1443	407	1	p.	p.	NOUN
ajfa-1443	407	2	l.	l.	PROPN
ajfa-1443	408	1	(	(	PUNCT
ajfa-1443	408	2	2005	2005	NUM
ajfa-1443	408	3	)	)	PUNCT
ajfa-1443	408	4	.	.	PUNCT
ajfa-1443	409	1	prolific	prolific	ADJ
ajfa-1443	409	2	authors	author	NOUN
ajfa-1443	409	3	in	in	ADP
ajfa-1443	409	4	the	the	DET
ajfa-1443	409	5	finance	finance	NOUN
ajfa-1443	409	6	literature	literature	NOUN
ajfa-1443	409	7	:	:	PUNCT
ajfa-1443	409	8	a	a	DET
ajfa-1443	409	9	half	half	ADJ
ajfa-1443	409	10	century	century	NOUN
ajfa-1443	409	11	of	of	ADP
ajfa-1443	409	12	contributions	contribution	NOUN
ajfa-1443	409	13	.	.	PUNCT
ajfa-1443	410	1	journal	journal	NOUN
ajfa-1443	410	2	of	of	ADP
ajfa-1443	410	3	finance	finance	NOUN
ajfa-1443	410	4	literature	literature	NOUN
ajfa-1443	410	5	,	,	PUNCT
ajfa-1443	410	6	winter	winter	NOUN
ajfa-1443	410	7	,	,	PUNCT
ajfa-1443	410	8	40	40	NUM
ajfa-1443	410	9	-	-	SYM
ajfa-1443	410	10	62	62	NUM
ajfa-1443	410	11	.	.	PUNCT
ajfa-1443	411	1	asian	asian	ADJ
ajfa-1443	411	2	journal	journal	PROPN
ajfa-1443	411	3	of	of	ADP
ajfa-1443	411	4	finance	finance	PROPN
ajfa-1443	411	5	&	&	CCONJ
ajfa-1443	411	6	accounting	accounting	PROPN
ajfa-1443	411	7	issn	issn	PROPN
ajfa-1443	411	8	1946	1946	NUM
ajfa-1443	411	9	-	-	PUNCT
ajfa-1443	411	10	052x	052x	NOUN
ajfa-1443	411	11	2012	2012	NUM
ajfa-1443	411	12	,	,	PUNCT
ajfa-1443	411	13	vol	vol	NOUN
ajfa-1443	411	14	.	.	PROPN
ajfa-1443	411	15	4	4	NUM
ajfa-1443	411	16	,	,	PUNCT
ajfa-1443	411	17	no	no	INTJ
ajfa-1443	411	18	.	.	NOUN
ajfa-1443	411	19	1	1	NUM
ajfa-1443	411	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1443	411	21	150	150	NUM
ajfa-1443	411	22	pickerd	pickerd	NOUN
ajfa-1443	411	23	,	,	PUNCT
ajfa-1443	411	24	j.	j.	PROPN
ajfa-1443	411	25	,	,	PUNCT
ajfa-1443	411	26	stephens	stephens	PROPN
ajfa-1443	411	27	,	,	PUNCT
ajfa-1443	411	28	n.m	n.m	PROPN
ajfa-1443	411	29	.	.	PROPN
ajfa-1443	411	30	,	,	PUNCT
ajfa-1443	411	31	summers	summer	NOUN
ajfa-1443	411	32	,	,	PUNCT
ajfa-1443	411	33	s.l	s.l	PROPN
ajfa-1443	411	34	.	.	PROPN
ajfa-1443	411	35	,	,	PUNCT
ajfa-1443	411	36	&	&	CCONJ
ajfa-1443	411	37	wood	wood	NOUN
ajfa-1443	411	38	,	,	PUNCT
ajfa-1443	411	39	d.a	d.a	PROPN
ajfa-1443	411	40	.	.	PROPN
ajfa-1443	411	41	(	(	PUNCT
ajfa-1443	411	42	2011	2011	NUM
ajfa-1443	411	43	)	)	PUNCT
ajfa-1443	411	44	.	.	PUNCT
ajfa-1443	412	1	individual	individual	ADJ
ajfa-1443	412	2	accounting	accounting	NOUN
ajfa-1443	412	3	faculty	faculty	NOUN
ajfa-1443	412	4	research	research	NOUN
ajfa-1443	412	5	ranking	rank	VERB
ajfa-1443	412	6	by	by	ADP
ajfa-1443	412	7	topical	topical	ADJ
ajfa-1443	412	8	area	area	NOUN
ajfa-1443	412	9	and	and	CCONJ
ajfa-1443	412	10	methodology	methodology	NOUN
ajfa-1443	412	11	.	.	PUNCT
ajfa-1443	413	1	issues	issue	NOUN
ajfa-1443	413	2	in	in	ADP
ajfa-1443	413	3	accounting	accounting	NOUN
ajfa-1443	413	4	education	education	NOUN
ajfa-1443	413	5	,	,	PUNCT
ajfa-1443	413	6	6(3	6(3	NUM
ajfa-1443	413	7	)	)	PUNCT
ajfa-1443	413	8	,	,	PUNCT
ajfa-1443	413	9	471	471	NUM
ajfa-1443	413	10	-	-	SYM
ajfa-1443	413	11	505	505	NUM
ajfa-1443	413	12	.	.	PUNCT
ajfa-1443	414	1	http://dx.doi.org/10.2308/iace-50002	http://dx.doi.org/10.2308/iace-50002	NOUN
ajfa-1443	414	2	stammerjohan	stammerjohan	PROPN
ajfa-1443	414	3	,	,	PUNCT
ajfa-1443	414	4	w.	w.	PROPN
ajfa-1443	414	5	w.	w.	PROPN
ajfa-1443	414	6	,	,	PUNCT
ajfa-1443	414	7	&	&	CCONJ
ajfa-1443	414	8	hall	hall	PROPN
ajfa-1443	414	9	,	,	PUNCT
ajfa-1443	414	10	s.	s.	PROPN
ajfa-1443	414	11	c.	c.	PROPN
ajfa-1443	414	12	,	,	PUNCT
ajfa-1443	414	13	(	(	PUNCT
ajfa-1443	414	14	2002	2002	NUM
ajfa-1443	414	15	)	)	PUNCT
ajfa-1443	414	16	.	.	PUNCT
ajfa-1443	415	1	evaluation	evaluation	NOUN
ajfa-1443	415	2	of	of	ADP
ajfa-1443	415	3	doctoral	doctoral	ADJ
ajfa-1443	415	4	programs	program	NOUN
ajfa-1443	415	5	in	in	ADP
ajfa-1443	415	6	accounting	account	VERB
ajfa-1443	415	7	:	:	PUNCT
ajfa-1443	415	8	an	an	DET
ajfa-1443	415	9	examination	examination	NOUN
ajfa-1443	415	10	of	of	ADP
ajfa-1443	415	11	placement	placement	NOUN
ajfa-1443	415	12	.	.	PUNCT
ajfa-1443	416	1	journal	journal	NOUN
ajfa-1443	416	2	of	of	ADP
ajfa-1443	416	3	accounting	accounting	NOUN
ajfa-1443	416	4	education	education	NOUN
ajfa-1443	416	5	,	,	PUNCT
ajfa-1443	416	6	20	20	NUM
ajfa-1443	416	7	,	,	PUNCT
ajfa-1443	416	8	1	1	NUM
ajfa-1443	416	9	-	-	SYM
ajfa-1443	416	10	27	27	NUM
ajfa-1443	416	11	.	.	PUNCT
ajfa-1443	417	1	http://dx.doi.org/10.1016/s0748-5751(01)00024-0	http://dx.doi.org/10.1016/s0748-5751(01)00024-0	NOUN
ajfa-1443	417	2	seggie	seggie	VERB
ajfa-1443	417	3	,	,	PUNCT
ajfa-1443	417	4	s.	s.	PROPN
ajfa-1443	417	5	h.	h.	PROPN
ajfa-1443	417	6	,	,	PUNCT
ajfa-1443	417	7	&	&	CCONJ
ajfa-1443	417	8	griffith	griffith	PROPN
ajfa-1443	417	9	,	,	PUNCT
ajfa-1443	417	10	d.	d.	PROPN
ajfa-1443	417	11	a.	a.	PROPN
ajfa-1443	417	12	(	(	PUNCT
ajfa-1443	417	13	2009	2009	NUM
ajfa-1443	417	14	)	)	PUNCT
ajfa-1443	417	15	.	.	PUNCT
ajfa-1443	418	1	what	what	PRON
ajfa-1443	418	2	does	do	AUX
ajfa-1443	418	3	it	it	PRON
ajfa-1443	418	4	take	take	VERB
ajfa-1443	418	5	to	to	PART
ajfa-1443	418	6	get	get	AUX
ajfa-1443	418	7	promoted	promote	VERB
ajfa-1443	418	8	in	in	ADP
ajfa-1443	418	9	marketing	marketing	NOUN
ajfa-1443	418	10	academia	academia	NOUN
ajfa-1443	418	11	?	?	PUNCT
ajfa-1443	419	1	understanding	understand	VERB
ajfa-1443	419	2	exceptional	exceptional	ADJ
ajfa-1443	419	3	publication	publication	NOUN
ajfa-1443	419	4	productivity	productivity	NOUN
ajfa-1443	419	5	in	in	ADP
ajfa-1443	419	6	the	the	DET
ajfa-1443	419	7	leading	lead	VERB
ajfa-1443	419	8	marketing	marketing	NOUN
ajfa-1443	419	9	journals	journal	NOUN
ajfa-1443	419	10	.	.	PUNCT
ajfa-1443	420	1	journal	journal	NOUN
ajfa-1443	420	2	of	of	ADP
ajfa-1443	420	3	marketing	marketing	NOUN
ajfa-1443	420	4	,	,	PUNCT
ajfa-1443	420	5	73	73	NUM
ajfa-1443	420	6	,	,	PUNCT
ajfa-1443	420	7	122	122	NUM
ajfa-1443	420	8	-	-	SYM
ajfa-1443	420	9	132	132	NUM
ajfa-1443	420	10	.	.	PUNCT
ajfa-1443	421	1	http://dx.doi.org/10.1509/jmkg.73.1.122	http://dx.doi.org/10.1509/jmkg.73.1.122	PROPN
ajfa-1443	421	2	serenko	serenko	PROPN
ajfa-1443	421	3	,	,	PUNCT
ajfa-1443	421	4	a.	a.	PROPN
ajfa-1443	421	5	&	&	CCONJ
ajfa-1443	421	6	bontis	bontis	PROPN
ajfa-1443	421	7	,	,	PUNCT
ajfa-1443	421	8	n.	n.	PROPN
ajfa-1443	421	9	(	(	PUNCT
ajfa-1443	421	10	2004	2004	NUM
ajfa-1443	421	11	)	)	PUNCT
ajfa-1443	421	12	.	.	PUNCT
ajfa-1443	422	1	meta	meta	VERB
ajfa-1443	422	2	-	-	PUNCT
ajfa-1443	422	3	review	review	NOUN
ajfa-1443	422	4	of	of	ADP
ajfa-1443	422	5	knowledge	knowledge	NOUN
ajfa-1443	422	6	management	management	NOUN
ajfa-1443	422	7	and	and	CCONJ
ajfa-1443	422	8	intellectual	intellectual	ADJ
ajfa-1443	422	9	capital	capital	NOUN
ajfa-1443	422	10	literature	literature	PROPN
ajfa-1443	422	11	:	:	PUNCT
ajfa-1443	422	12	citation	citation	NOUN
ajfa-1443	422	13	impact	impact	NOUN
ajfa-1443	422	14	and	and	CCONJ
ajfa-1443	422	15	research	research	NOUN
ajfa-1443	422	16	productivity	productivity	NOUN
ajfa-1443	422	17	ranking	ranking	NOUN
ajfa-1443	422	18	.	.	PUNCT
ajfa-1443	423	1	knowledge	knowledge	NOUN
ajfa-1443	423	2	and	and	CCONJ
ajfa-1443	423	3	process	process	NOUN
ajfa-1443	423	4	management	management	NOUN
ajfa-1443	423	5	,	,	PUNCT
ajfa-1443	423	6	11	11	NUM
ajfa-1443	423	7	,	,	PUNCT
ajfa-1443	423	8	185	185	NUM
ajfa-1443	423	9	-	-	SYM
ajfa-1443	423	10	198	198	NUM
ajfa-1443	423	11	.	.	PUNCT
ajfa-1443	424	1	http://dx.doi.org/10.1002/kpm.203	http://dx.doi.org/10.1002/kpm.203	PROPN
ajfa-1443	424	2	wilkinson	wilkinson	PROPN
ajfa-1443	424	3	,	,	PUNCT
ajfa-1443	424	4	b.	b.	PROPN
ajfa-1443	424	5	r.	r.	PROPN
ajfa-1443	424	6	&	&	CCONJ
ajfa-1443	424	7	durden	durden	PROPN
ajfa-1443	424	8	,	,	PUNCT
ajfa-1443	424	9	c.	c.	PROPN
ajfa-1443	424	10	h.	h.	PROPN
ajfa-1443	424	11	(	(	PUNCT
ajfa-1443	424	12	1998	1998	NUM
ajfa-1443	424	13	)	)	PUNCT
ajfa-1443	424	14	.	.	PUNCT
ajfa-1443	425	1	a	a	DET
ajfa-1443	425	2	study	study	NOUN
ajfa-1443	425	3	of	of	ADP
ajfa-1443	425	4	accounting	accounting	NOUN
ajfa-1443	425	5	faculty	faculty	NOUN
ajfa-1443	425	6	publishing	publish	VERB
ajfa-1443	425	7	productivity	productivity	NOUN
ajfa-1443	425	8	in	in	ADP
ajfa-1443	425	9	new	new	PROPN
ajfa-1443	425	10	zealand	zealand	PROPN
ajfa-1443	425	11	.	.	PUNCT
ajfa-1443	425	12	pacific	pacific	PROPN
ajfa-1443	425	13	accounting	accounting	PROPN
ajfa-1443	425	14	review	review	PROPN
ajfa-1443	425	15	,	,	PUNCT
ajfa-1443	425	16	10	10	NUM
ajfa-1443	425	17	,	,	PUNCT
ajfa-1443	425	18	75–95	75–95	NUM
ajfa-1443	425	19	.	.	PUNCT