id	sid	tid	token	lemma	pos
ajfa-2787	1	1	microsoft	microsoft	PROPN
ajfa-2787	1	2	word	word	NOUN
ajfa-2787	1	3	2787	2787	NUM
ajfa-2787	1	4	-	-	PUNCT
ajfa-2787	1	5	10789	10789	NUM
ajfa-2787	1	6	-	-	PUNCT
ajfa-2787	1	7	1	1	NUM
ajfa-2787	1	8	-	-	PUNCT
ajfa-2787	1	9	rv	rv	NOUN
ajfa-2787	1	10	-	-	PUNCT
ajfa-2787	1	11	writer2	writer2	VERB
ajfa-2787	1	12	-	-	ADJ
ajfa-2787	1	13	new	new	ADJ
ajfa-2787	1	14	asian	asian	ADJ
ajfa-2787	1	15	journal	journal	NOUN
ajfa-2787	1	16	of	of	ADP
ajfa-2787	1	17	finance	finance	PROPN
ajfa-2787	1	18	&	&	CCONJ
ajfa-2787	1	19	accounting	accounting	PROPN
ajfa-2787	1	20	issn	issn	PROPN
ajfa-2787	1	21	1946	1946	NUM
ajfa-2787	1	22	-	-	PUNCT
ajfa-2787	1	23	052x	052x	NOUN
ajfa-2787	1	24	2013	2013	NUM
ajfa-2787	1	25	,	,	PUNCT
ajfa-2787	1	26	vol	vol	NOUN
ajfa-2787	1	27	.	.	PROPN
ajfa-2787	1	28	5	5	NUM
ajfa-2787	1	29	,	,	PUNCT
ajfa-2787	1	30	no	no	INTJ
ajfa-2787	1	31	.	.	NOUN
ajfa-2787	1	32	1	1	NUM
ajfa-2787	1	33	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-2787	1	34	89	89	NUM
ajfa-2787	1	35	the	the	DET
ajfa-2787	1	36	value	value	NOUN
ajfa-2787	1	37	relevance	relevance	NOUN
ajfa-2787	1	38	of	of	ADP
ajfa-2787	1	39	audit	audit	NOUN
ajfa-2787	1	40	report	report	NOUN
ajfa-2787	1	41	,	,	PUNCT
ajfa-2787	1	42	auditor	auditor	NOUN
ajfa-2787	1	43	type	type	NOUN
ajfa-2787	1	44	and	and	CCONJ
ajfa-2787	1	45	auditor	auditor	NOUN
ajfa-2787	1	46	tenure	tenure	NOUN
ajfa-2787	1	47	:	:	PUNCT
ajfa-2787	1	48	evidence	evidence	NOUN
ajfa-2787	1	49	from	from	ADP
ajfa-2787	1	50	iran	iran	PROPN
ajfa-2787	1	51	bahman	bahman	PROPN
ajfa-2787	1	52	banimahd	banimahd	PROPN
ajfa-2787	1	53	department	department	PROPN
ajfa-2787	1	54	of	of	ADP
ajfa-2787	1	55	accounting	accounting	PROPN
ajfa-2787	1	56	,	,	PUNCT
ajfa-2787	1	57	science	science	NOUN
ajfa-2787	1	58	and	and	CCONJ
ajfa-2787	1	59	research	research	NOUN
ajfa-2787	1	60	branch	branch	NOUN
ajfa-2787	1	61	islamic	islamic	PROPN
ajfa-2787	1	62	azad	azad	PROPN
ajfa-2787	1	63	university	university	PROPN
ajfa-2787	1	64	(	(	PUNCT
ajfa-2787	1	65	iau	iau	PROPN
ajfa-2787	1	66	)	)	PUNCT
ajfa-2787	1	67	,	,	PUNCT
ajfa-2787	1	68	tehran	tehran	PROPN
ajfa-2787	1	69	,	,	PUNCT
ajfa-2787	1	70	iran	iran	PROPN
ajfa-2787	1	71	tel	tel	PROPN
ajfa-2787	1	72	:	:	PUNCT
ajfa-2787	1	73	98	98	NUM
ajfa-2787	1	74	-	-	SYM
ajfa-2787	1	75	91	91	NUM
ajfa-2787	1	76	-	-	PUNCT
ajfa-2787	1	77	2567	2567	NUM
ajfa-2787	1	78	-	-	SYM
ajfa-2787	1	79	1123	1123	NUM
ajfa-2787	1	80	e	e	NOUN
ajfa-2787	1	81	-	-	NOUN
ajfa-2787	1	82	mail	mail	NOUN
ajfa-2787	1	83	:	:	PUNCT
ajfa-2787	1	84	dr.banimahd@gmail.com	dr.banimahd@gmail.com	PROPN
ajfa-2787	1	85	zahra	zahra	PROPN
ajfa-2787	1	86	poorzamani	poorzamani	PROPN
ajfa-2787	1	87	department	department	PROPN
ajfa-2787	1	88	of	of	ADP
ajfa-2787	1	89	accounting	accounting	PROPN
ajfa-2787	1	90	,	,	PUNCT
ajfa-2787	1	91	science	science	NOUN
ajfa-2787	1	92	and	and	CCONJ
ajfa-2787	1	93	research	research	NOUN
ajfa-2787	1	94	branch	branch	NOUN
ajfa-2787	1	95	islamic	islamic	PROPN
ajfa-2787	1	96	azad	azad	PROPN
ajfa-2787	1	97	university	university	PROPN
ajfa-2787	1	98	(	(	PUNCT
ajfa-2787	1	99	iau	iau	PROPN
ajfa-2787	1	100	)	)	PUNCT
ajfa-2787	1	101	,	,	PUNCT
ajfa-2787	1	102	tehran	tehran	PROPN
ajfa-2787	1	103	,	,	PUNCT
ajfa-2787	1	104	iran	iran	PROPN
ajfa-2787	1	105	tel	tel	PROPN
ajfa-2787	1	106	:	:	PUNCT
ajfa-2787	1	107	98	98	NUM
ajfa-2787	1	108	-	-	PUNCT
ajfa-2787	1	109	91	91	NUM
ajfa-2787	1	110	-	-	PUNCT
ajfa-2787	1	111	2350	2350	NUM
ajfa-2787	1	112	-	-	SYM
ajfa-2787	1	113	2196	2196	NUM
ajfa-2787	1	114	e	e	NOUN
ajfa-2787	1	115	-	-	NOUN
ajfa-2787	1	116	mail	mail	NOUN
ajfa-2787	1	117	:	:	PUNCT
ajfa-2787	2	1	zpoorzamani@yahoo.com	zpoorzamani@yahoo.com	PROPN
ajfa-2787	2	2	saeid	saeid	PROPN
ajfa-2787	2	3	ali	ali	PROPN
ajfa-2787	2	4	ahmadi	ahmadi	PROPN
ajfa-2787	2	5	(	(	PUNCT
ajfa-2787	2	6	corresponding	corresponding	ADJ
ajfa-2787	2	7	author	author	NOUN
ajfa-2787	2	8	)	)	PUNCT
ajfa-2787	2	9	science	science	NOUN
ajfa-2787	2	10	and	and	CCONJ
ajfa-2787	2	11	research	research	NOUN
ajfa-2787	2	12	branch	branch	NOUN
ajfa-2787	2	13	,	,	PUNCT
ajfa-2787	2	14	islamic	islamic	PROPN
ajfa-2787	2	15	azad	azad	PROPN
ajfa-2787	2	16	university	university	PROPN
ajfa-2787	2	17	(	(	PUNCT
ajfa-2787	2	18	iau	iau	PROPN
ajfa-2787	2	19	)	)	PUNCT
ajfa-2787	2	20	,	,	PUNCT
ajfa-2787	2	21	tehran	tehran	PROPN
ajfa-2787	2	22	,	,	PUNCT
ajfa-2787	2	23	iran	iran	PROPN
ajfa-2787	2	24	tel	tel	PROPN
ajfa-2787	2	25	:	:	PUNCT
ajfa-2787	2	26	98	98	NUM
ajfa-2787	2	27	-	-	PUNCT
ajfa-2787	2	28	91	91	NUM
ajfa-2787	2	29	-	-	PUNCT
ajfa-2787	2	30	6364	6364	NUM
ajfa-2787	2	31	-	-	SYM
ajfa-2787	2	32	3340	3340	NUM
ajfa-2787	2	33	e	e	NOUN
ajfa-2787	2	34	-	-	NOUN
ajfa-2787	2	35	mail	mail	NOUN
ajfa-2787	2	36	:	:	PUNCT
ajfa-2787	2	37	saeidaliahmadi@yahoo.com	saeidaliahmadi@yahoo.com	X
ajfa-2787	3	1	received	receive	VERB
ajfa-2787	3	2	:	:	PUNCT
ajfa-2787	3	3	dec	dec	PROPN
ajfa-2787	3	4	.	.	PROPN
ajfa-2787	3	5	2	2	NUM
ajfa-2787	3	6	,	,	PUNCT
ajfa-2787	3	7	2012	2012	NUM
ajfa-2787	3	8	accepted	accept	VERB
ajfa-2787	3	9	:	:	PUNCT
ajfa-2787	3	10	january	january	PROPN
ajfa-2787	3	11	30	30	NUM
ajfa-2787	3	12	,	,	PUNCT
ajfa-2787	3	13	2013	2013	NUM
ajfa-2787	3	14	published	publish	VERB
ajfa-2787	3	15	:	:	PUNCT
ajfa-2787	3	16	june	june	PROPN
ajfa-2787	3	17	1	1	NUM
ajfa-2787	3	18	,	,	PUNCT
ajfa-2787	3	19	2013	2013	NUM
ajfa-2787	3	20	doi:10.5296	doi:10.5296	NOUN
ajfa-2787	3	21	/	/	SYM
ajfa-2787	3	22	ajfa.v5i1.2787	ajfa.v5i1.2787	NUM
ajfa-2787	3	23	url	url	PROPN
ajfa-2787	3	24	:	:	PUNCT
ajfa-2787	3	25	http://dx.doi.org/10.5296/ajfa.v5i1.2787	http://dx.doi.org/10.5296/ajfa.v5i1.2787	X
ajfa-2787	3	26	abstract	abstract	ADJ
ajfa-2787	3	27	the	the	DET
ajfa-2787	3	28	aim	aim	NOUN
ajfa-2787	3	29	of	of	ADP
ajfa-2787	3	30	this	this	DET
ajfa-2787	3	31	paper	paper	NOUN
ajfa-2787	3	32	is	be	AUX
ajfa-2787	3	33	to	to	PART
ajfa-2787	3	34	investigate	investigate	VERB
ajfa-2787	3	35	the	the	DET
ajfa-2787	3	36	value	value	NOUN
ajfa-2787	3	37	relevance	relevance	NOUN
ajfa-2787	3	38	of	of	ADP
ajfa-2787	3	39	the	the	DET
ajfa-2787	3	40	audit	audit	NOUN
ajfa-2787	3	41	report	report	NOUN
ajfa-2787	3	42	,	,	PUNCT
ajfa-2787	3	43	auditor	auditor	NOUN
ajfa-2787	3	44	type	type	NOUN
ajfa-2787	3	45	and	and	CCONJ
ajfa-2787	3	46	auditor	auditor	NOUN
ajfa-2787	3	47	tenure	tenure	NOUN
ajfa-2787	3	48	in	in	ADP
ajfa-2787	3	49	the	the	DET
ajfa-2787	3	50	iranian	iranian	ADJ
ajfa-2787	3	51	context	context	NOUN
ajfa-2787	3	52	.	.	PUNCT
ajfa-2787	4	1	this	this	DET
ajfa-2787	4	2	study	study	NOUN
ajfa-2787	4	3	evaluates	evaluate	VERB
ajfa-2787	4	4	the	the	DET
ajfa-2787	4	5	effects	effect	NOUN
ajfa-2787	4	6	of	of	ADP
ajfa-2787	4	7	various	various	ADJ
ajfa-2787	4	8	independent	independent	ADJ
ajfa-2787	4	9	variables	variable	NOUN
ajfa-2787	4	10	on	on	ADP
ajfa-2787	4	11	the	the	DET
ajfa-2787	4	12	value	value	NOUN
ajfa-2787	4	13	relevance	relevance	NOUN
ajfa-2787	4	14	using	use	VERB
ajfa-2787	4	15	a	a	DET
ajfa-2787	4	16	multiple	multiple	ADJ
ajfa-2787	4	17	regression	regression	NOUN
ajfa-2787	4	18	analysis	analysis	NOUN
ajfa-2787	4	19	approach	approach	NOUN
ajfa-2787	4	20	for	for	ADP
ajfa-2787	4	21	156	156	NUM
ajfa-2787	4	22	companies	company	NOUN
ajfa-2787	4	23	listed	list	VERB
ajfa-2787	4	24	on	on	ADP
ajfa-2787	4	25	the	the	DET
ajfa-2787	4	26	tehran	tehran	PROPN
ajfa-2787	4	27	stock	stock	PROPN
ajfa-2787	4	28	exchange	exchange	PROPN
ajfa-2787	4	29	(	(	PUNCT
ajfa-2787	4	30	tse	tse	PROPN
ajfa-2787	4	31	)	)	PUNCT
ajfa-2787	4	32	over	over	ADP
ajfa-2787	4	33	a	a	DET
ajfa-2787	4	34	10	10	NUM
ajfa-2787	4	35	year	year	NOUN
ajfa-2787	4	36	period	period	NOUN
ajfa-2787	4	37	.	.	PUNCT
ajfa-2787	5	1	the	the	DET
ajfa-2787	5	2	results	result	NOUN
ajfa-2787	5	3	indicate	indicate	VERB
ajfa-2787	5	4	that	that	SCONJ
ajfa-2787	5	5	audit	audit	NOUN
ajfa-2787	5	6	report	report	NOUN
ajfa-2787	5	7	has	have	VERB
ajfa-2787	5	8	not	not	PART
ajfa-2787	5	9	the	the	DET
ajfa-2787	5	10	value	value	NOUN
ajfa-2787	5	11	relevance	relevance	NOUN
ajfa-2787	5	12	.	.	PUNCT
ajfa-2787	6	1	hence	hence	ADV
ajfa-2787	6	2	,	,	PUNCT
ajfa-2787	6	3	unqualified	unqualified	ADJ
ajfa-2787	6	4	audit	audit	NOUN
ajfa-2787	6	5	report	report	NOUN
ajfa-2787	6	6	and	and	CCONJ
ajfa-2787	6	7	other	other	ADJ
ajfa-2787	6	8	audit	audit	NOUN
ajfa-2787	6	9	report	report	NOUN
ajfa-2787	6	10	are	be	AUX
ajfa-2787	6	11	not	not	PART
ajfa-2787	6	12	different	different	ADJ
ajfa-2787	6	13	in	in	ADP
ajfa-2787	6	14	capital	capital	NOUN
ajfa-2787	6	15	market	market	NOUN
ajfa-2787	6	16	.	.	PUNCT
ajfa-2787	7	1	empirical	empirical	ADJ
ajfa-2787	7	2	results	result	NOUN
ajfa-2787	7	3	showed	show	VERB
ajfa-2787	7	4	that	that	SCONJ
ajfa-2787	7	5	the	the	DET
ajfa-2787	7	6	auditor	auditor	NOUN
ajfa-2787	7	7	type	type	NOUN
ajfa-2787	7	8	has	have	VERB
ajfa-2787	7	9	a	a	DET
ajfa-2787	7	10	positive	positive	ADJ
ajfa-2787	7	11	impact	impact	NOUN
ajfa-2787	7	12	on	on	ADP
ajfa-2787	7	13	the	the	DET
ajfa-2787	7	14	value	value	NOUN
ajfa-2787	7	15	relevance	relevance	NOUN
ajfa-2787	7	16	.	.	PUNCT
ajfa-2787	8	1	this	this	DET
ajfa-2787	8	2	result	result	NOUN
ajfa-2787	8	3	is	be	AUX
ajfa-2787	8	4	consistent	consistent	ADJ
ajfa-2787	8	5	prior	prior	ADJ
ajfa-2787	8	6	studies	study	NOUN
ajfa-2787	8	7	.	.	PUNCT
ajfa-2787	9	1	thus	thus	ADV
ajfa-2787	9	2	,	,	PUNCT
ajfa-2787	9	3	the	the	DET
ajfa-2787	9	4	value	value	NOUN
ajfa-2787	9	5	relevance	relevance	NOUN
ajfa-2787	9	6	of	of	ADP
ajfa-2787	9	7	firms	firm	NOUN
ajfa-2787	9	8	audited	audit	VERB
ajfa-2787	9	9	by	by	ADP
ajfa-2787	9	10	government	government	NOUN
ajfa-2787	9	11	audit	audit	NOUN
ajfa-2787	9	12	has	have	VERB
ajfa-2787	9	13	more	more	ADJ
ajfa-2787	9	14	than	than	ADP
ajfa-2787	9	15	firms	firm	NOUN
ajfa-2787	9	16	audited	audit	VERB
ajfa-2787	9	17	by	by	ADP
ajfa-2787	9	18	private	private	ADJ
ajfa-2787	9	19	audit	audit	NOUN
ajfa-2787	9	20	.	.	PUNCT
ajfa-2787	10	1	also	also	ADV
ajfa-2787	10	2	,	,	PUNCT
ajfa-2787	10	3	when	when	SCONJ
ajfa-2787	10	4	the	the	DET
ajfa-2787	10	5	tenure	tenure	NOUN
ajfa-2787	10	6	of	of	ADP
ajfa-2787	10	7	auditors	auditor	NOUN
ajfa-2787	10	8	is	be	AUX
ajfa-2787	10	9	long	long	ADJ
ajfa-2787	10	10	,	,	PUNCT
ajfa-2787	10	11	it	it	PRON
ajfa-2787	10	12	has	have	VERB
ajfa-2787	10	13	a	a	DET
ajfa-2787	10	14	negative	negative	ADJ
ajfa-2787	10	15	impact	impact	NOUN
ajfa-2787	10	16	on	on	ADP
ajfa-2787	10	17	the	the	DET
ajfa-2787	10	18	value	value	NOUN
ajfa-2787	10	19	relevance	relevance	NOUN
ajfa-2787	10	20	.	.	PUNCT
ajfa-2787	11	1	this	this	DET
ajfa-2787	11	2	result	result	NOUN
ajfa-2787	11	3	is	be	AUX
ajfa-2787	11	4	consistent	consistent	ADJ
ajfa-2787	11	5	prior	prior	ADJ
ajfa-2787	11	6	studies	study	NOUN
ajfa-2787	11	7	.	.	PUNCT
ajfa-2787	12	1	the	the	DET
ajfa-2787	12	2	empirical	empirical	ADJ
ajfa-2787	12	3	evidence	evidence	NOUN
ajfa-2787	12	4	indicates	indicate	VERB
ajfa-2787	12	5	that	that	SCONJ
ajfa-2787	12	6	audit	audit	NOUN
ajfa-2787	12	7	asian	asian	ADJ
ajfa-2787	12	8	journal	journal	NOUN
ajfa-2787	12	9	of	of	ADP
ajfa-2787	12	10	finance	finance	PROPN
ajfa-2787	12	11	&	&	CCONJ
ajfa-2787	12	12	accounting	accounting	PROPN
ajfa-2787	12	13	issn	issn	PROPN
ajfa-2787	12	14	1946	1946	NUM
ajfa-2787	12	15	-	-	PUNCT
ajfa-2787	12	16	052x	052x	NOUN
ajfa-2787	12	17	2013	2013	NUM
ajfa-2787	12	18	,	,	PUNCT
ajfa-2787	12	19	vol	vol	NOUN
ajfa-2787	12	20	.	.	PROPN
ajfa-2787	12	21	5	5	NUM
ajfa-2787	12	22	,	,	PUNCT
ajfa-2787	12	23	no	no	INTJ
ajfa-2787	12	24	.	.	NOUN
ajfa-2787	12	25	1	1	NUM
ajfa-2787	12	26	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-2787	12	27	90	90	NUM
ajfa-2787	12	28	report	report	NOUN
ajfa-2787	12	29	is	be	AUX
ajfa-2787	12	30	not	not	PART
ajfa-2787	12	31	valued	value	VERB
ajfa-2787	12	32	by	by	ADP
ajfa-2787	12	33	the	the	DET
ajfa-2787	12	34	capital	capital	NOUN
ajfa-2787	12	35	market	market	NOUN
ajfa-2787	12	36	in	in	ADP
ajfa-2787	12	37	iran	iran	PROPN
ajfa-2787	12	38	and	and	CCONJ
ajfa-2787	12	39	that	that	DET
ajfa-2787	12	40	audit	audit	NOUN
ajfa-2787	12	41	privatization	privatization	NOUN
ajfa-2787	12	42	impact	impact	NOUN
ajfa-2787	12	43	on	on	ADP
ajfa-2787	12	44	the	the	DET
ajfa-2787	12	45	value	value	NOUN
ajfa-2787	12	46	relevance	relevance	NOUN
ajfa-2787	12	47	in	in	ADP
ajfa-2787	12	48	capital	capital	NOUN
ajfa-2787	12	49	market	market	NOUN
ajfa-2787	12	50	.	.	PUNCT
ajfa-2787	13	1	hence	hence	ADV
ajfa-2787	13	2	,	,	PUNCT
ajfa-2787	13	3	the	the	DET
ajfa-2787	13	4	market	market	NOUN
ajfa-2787	13	5	regulators	regulator	NOUN
ajfa-2787	13	6	proposed	propose	VERB
ajfa-2787	13	7	that	that	SCONJ
ajfa-2787	13	8	the	the	DET
ajfa-2787	13	9	more	more	ADV
ajfa-2787	13	10	monitoring	monitoring	NOUN
ajfa-2787	13	11	considered	consider	VERB
ajfa-2787	13	12	on	on	ADP
ajfa-2787	13	13	audit	audit	NOUN
ajfa-2787	13	14	quality	quality	NOUN
ajfa-2787	13	15	to	to	PART
ajfa-2787	13	16	improve	improve	VERB
ajfa-2787	13	17	the	the	DET
ajfa-2787	13	18	value	value	NOUN
ajfa-2787	13	19	relevance	relevance	NOUN
ajfa-2787	13	20	in	in	ADP
ajfa-2787	13	21	capital	capital	NOUN
ajfa-2787	13	22	market	market	NOUN
ajfa-2787	13	23	.	.	PUNCT
ajfa-2787	14	1	the	the	DET
ajfa-2787	14	2	results	result	NOUN
ajfa-2787	14	3	presented	present	VERB
ajfa-2787	14	4	in	in	ADP
ajfa-2787	14	5	the	the	DET
ajfa-2787	14	6	paper	paper	NOUN
ajfa-2787	14	7	have	have	VERB
ajfa-2787	14	8	important	important	ADJ
ajfa-2787	14	9	implications	implication	NOUN
ajfa-2787	14	10	for	for	ADP
ajfa-2787	14	11	both	both	CCONJ
ajfa-2787	14	12	the	the	DET
ajfa-2787	14	13	auditing	auditing	NOUN
ajfa-2787	14	14	profession	profession	NOUN
ajfa-2787	14	15	and	and	CCONJ
ajfa-2787	14	16	regulators	regulator	NOUN
ajfa-2787	14	17	in	in	ADP
ajfa-2787	14	18	iran	iran	PROPN
ajfa-2787	14	19	.	.	PUNCT
ajfa-2787	15	1	keywords	keyword	NOUN
ajfa-2787	15	2	:	:	PUNCT
ajfa-2787	15	3	value	value	NOUN
ajfa-2787	15	4	relevance	relevance	NOUN
ajfa-2787	15	5	,	,	PUNCT
ajfa-2787	15	6	audit	audit	NOUN
ajfa-2787	15	7	reports	report	NOUN
ajfa-2787	15	8	,	,	PUNCT
ajfa-2787	15	9	type	type	NOUN
ajfa-2787	15	10	of	of	ADP
ajfa-2787	15	11	auditor	auditor	NOUN
ajfa-2787	15	12	,	,	PUNCT
ajfa-2787	15	13	tenure	tenure	NOUN
ajfa-2787	15	14	of	of	ADP
ajfa-2787	15	15	auditor	auditor	PROPN
ajfa-2787	15	16	asian	asian	PROPN
ajfa-2787	15	17	journal	journal	PROPN
ajfa-2787	15	18	of	of	ADP
ajfa-2787	15	19	finance	finance	PROPN
ajfa-2787	15	20	&	&	CCONJ
ajfa-2787	15	21	accounting	accounting	PROPN
ajfa-2787	15	22	issn	issn	PROPN
ajfa-2787	15	23	1946	1946	NUM
ajfa-2787	15	24	-	-	PUNCT
ajfa-2787	15	25	052x	052x	NOUN
ajfa-2787	15	26	2013	2013	NUM
ajfa-2787	15	27	,	,	PUNCT
ajfa-2787	15	28	vol	vol	NOUN
ajfa-2787	15	29	.	.	PROPN
ajfa-2787	15	30	5	5	NUM
ajfa-2787	15	31	,	,	PUNCT
ajfa-2787	15	32	no	no	INTJ
ajfa-2787	15	33	.	.	NOUN
ajfa-2787	15	34	1	1	NUM
ajfa-2787	15	35	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-2787	15	36	91	91	NUM
ajfa-2787	15	37	1	1	NUM
ajfa-2787	15	38	.	.	PUNCT
ajfa-2787	16	1	introduction	introduction	NOUN
ajfa-2787	16	2	one	one	NUM
ajfa-2787	16	3	of	of	ADP
ajfa-2787	16	4	the	the	DET
ajfa-2787	16	5	primary	primary	ADJ
ajfa-2787	16	6	issues	issue	NOUN
ajfa-2787	16	7	in	in	ADP
ajfa-2787	16	8	accounting	accounting	NOUN
ajfa-2787	16	9	-	-	PUNCT
ajfa-2787	16	10	based	base	VERB
ajfa-2787	16	11	capital	capital	NOUN
ajfa-2787	16	12	market	market	NOUN
ajfa-2787	16	13	researches	research	VERB
ajfa-2787	16	14	in	in	ADP
ajfa-2787	16	15	recent	recent	ADJ
ajfa-2787	16	16	years	year	NOUN
ajfa-2787	16	17	has	have	AUX
ajfa-2787	16	18	been	be	AUX
ajfa-2787	16	19	the	the	DET
ajfa-2787	16	20	value	value	NOUN
ajfa-2787	16	21	relevance	relevance	NOUN
ajfa-2787	16	22	of	of	ADP
ajfa-2787	16	23	accounting	accounting	NOUN
ajfa-2787	16	24	information	information	NOUN
ajfa-2787	16	25	.	.	PUNCT
ajfa-2787	17	1	the	the	DET
ajfa-2787	17	2	related	related	ADJ
ajfa-2787	17	3	studies	study	NOUN
ajfa-2787	17	4	indicate	indicate	VERB
ajfa-2787	17	5	that	that	SCONJ
ajfa-2787	17	6	summarized	summarize	VERB
ajfa-2787	17	7	accounting	accounting	NOUN
ajfa-2787	17	8	measure	measure	NOUN
ajfa-2787	17	9	is	be	AUX
ajfa-2787	17	10	associated	associate	VERB
ajfa-2787	17	11	with	with	ADP
ajfa-2787	17	12	firm	firm	ADJ
ajfa-2787	17	13	value	value	NOUN
ajfa-2787	17	14	(	(	PUNCT
ajfa-2787	17	15	brown	brown	PROPN
ajfa-2787	17	16	et	et	PROPN
ajfa-2787	17	17	al	al	PROPN
ajfa-2787	17	18	.	.	PROPN
ajfa-2787	17	19	,	,	PUNCT
ajfa-2787	17	20	1999	1999	NUM
ajfa-2787	17	21	;	;	PUNCT
ajfa-2787	17	22	barth	barth	NOUN
ajfa-2787	17	23	et	et	PROPN
ajfa-2787	17	24	al	al	PROPN
ajfa-2787	17	25	.	.	PROPN
ajfa-2787	17	26	,	,	PUNCT
ajfa-2787	17	27	2001	2001	NUM
ajfa-2787	17	28	;	;	PUNCT
ajfa-2787	17	29	holthausen	holthausen	NOUN
ajfa-2787	17	30	and	and	CCONJ
ajfa-2787	17	31	watts	watt	NOUN
ajfa-2787	17	32	,	,	PUNCT
ajfa-2787	17	33	2001	2001	NUM
ajfa-2787	17	34	;	;	PUNCT
ajfa-2787	17	35	lee	lee	PROPN
ajfa-2787	17	36	and	and	CCONJ
ajfa-2787	17	37	wang	wang	PROPN
ajfa-2787	17	38	,	,	PUNCT
ajfa-2787	17	39	2003	2003	NUM
ajfa-2787	17	40	)	)	PUNCT
ajfa-2787	17	41	.	.	PUNCT
ajfa-2787	18	1	value	value	NOUN
ajfa-2787	18	2	relevance	relevance	NOUN
ajfa-2787	18	3	is	be	AUX
ajfa-2787	18	4	defined	define	VERB
ajfa-2787	18	5	as	as	ADP
ajfa-2787	18	6	the	the	DET
ajfa-2787	18	7	ability	ability	NOUN
ajfa-2787	18	8	of	of	ADP
ajfa-2787	18	9	financial	financial	ADJ
ajfa-2787	18	10	statements	statement	NOUN
ajfa-2787	18	11	information	information	NOUN
ajfa-2787	18	12	to	to	PART
ajfa-2787	18	13	capture	capture	VERB
ajfa-2787	18	14	or	or	CCONJ
ajfa-2787	18	15	summaries	summarie	VERB
ajfa-2787	18	16	information	information	NOUN
ajfa-2787	18	17	that	that	PRON
ajfa-2787	18	18	affects	affect	VERB
ajfa-2787	18	19	shared	shared	ADJ
ajfa-2787	18	20	value	value	NOUN
ajfa-2787	18	21	(	(	PUNCT
ajfa-2787	18	22	francis	francis	PROPN
ajfa-2787	18	23	and	and	CCONJ
ajfa-2787	18	24	schipper	schipper	PROPN
ajfa-2787	18	25	,	,	PUNCT
ajfa-2787	18	26	1999	1999	NUM
ajfa-2787	18	27	)	)	PUNCT
ajfa-2787	18	28	.	.	PUNCT
ajfa-2787	19	1	empirically	empirically	ADV
ajfa-2787	19	2	,	,	PUNCT
ajfa-2787	19	3	an	an	DET
ajfa-2787	19	4	accounting	accounting	NOUN
ajfa-2787	19	5	amount	amount	NOUN
ajfa-2787	19	6	is	be	AUX
ajfa-2787	19	7	deemed	deem	VERB
ajfa-2787	19	8	value	value	NOUN
ajfa-2787	19	9	relevant	relevant	ADJ
ajfa-2787	19	10	if	if	SCONJ
ajfa-2787	19	11	it	it	PRON
ajfa-2787	19	12	has	have	VERB
ajfa-2787	19	13	an	an	DET
ajfa-2787	19	14	association	association	NOUN
ajfa-2787	19	15	with	with	ADP
ajfa-2787	19	16	equity	equity	NOUN
ajfa-2787	19	17	market	market	NOUN
ajfa-2787	19	18	values	value	NOUN
ajfa-2787	19	19	and	and	CCONJ
ajfa-2787	19	20	,	,	PUNCT
ajfa-2787	19	21	if	if	SCONJ
ajfa-2787	19	22	the	the	DET
ajfa-2787	19	23	accounting	accounting	NOUN
ajfa-2787	19	24	number	number	NOUN
ajfa-2787	19	25	increases	increase	VERB
ajfa-2787	19	26	the	the	DET
ajfa-2787	19	27	power	power	NOUN
ajfa-2787	19	28	of	of	ADP
ajfa-2787	19	29	the	the	DET
ajfa-2787	19	30	estimating	estimate	VERB
ajfa-2787	19	31	equation	equation	NOUN
ajfa-2787	19	32	in	in	ADP
ajfa-2787	19	33	estimating	estimate	VERB
ajfa-2787	19	34	market	market	NOUN
ajfa-2787	19	35	values	value	NOUN
ajfa-2787	19	36	,	,	PUNCT
ajfa-2787	19	37	then	then	ADV
ajfa-2787	19	38	an	an	DET
ajfa-2787	19	39	accounting	accounting	NOUN
ajfa-2787	19	40	number	number	NOUN
ajfa-2787	19	41	is	be	AUX
ajfa-2787	19	42	deemed	deem	VERB
ajfa-2787	19	43	relevant	relevant	ADJ
ajfa-2787	19	44	with	with	ADP
ajfa-2787	19	45	some	some	DET
ajfa-2787	19	46	reliability	reliability	NOUN
ajfa-2787	19	47	(	(	PUNCT
ajfa-2787	19	48	barth	barth	NOUN
ajfa-2787	19	49	,	,	PUNCT
ajfa-2787	19	50	2006	2006	NUM
ajfa-2787	19	51	)	)	PUNCT
ajfa-2787	19	52	.	.	PUNCT
ajfa-2787	20	1	this	this	DET
ajfa-2787	20	2	study	study	NOUN
ajfa-2787	20	3	is	be	AUX
ajfa-2787	20	4	examined	examine	VERB
ajfa-2787	20	5	the	the	DET
ajfa-2787	20	6	value	value	NOUN
ajfa-2787	20	7	relevance	relevance	NOUN
ajfa-2787	20	8	of	of	ADP
ajfa-2787	20	9	the	the	DET
ajfa-2787	20	10	audit	audit	NOUN
ajfa-2787	20	11	report	report	NOUN
ajfa-2787	20	12	,	,	PUNCT
ajfa-2787	20	13	type	type	NOUN
ajfa-2787	20	14	of	of	ADP
ajfa-2787	20	15	auditor	auditor	NOUN
ajfa-2787	20	16	,	,	PUNCT
ajfa-2787	20	17	and	and	CCONJ
ajfa-2787	20	18	tenure	tenure	NOUN
ajfa-2787	20	19	of	of	ADP
ajfa-2787	20	20	auditor	auditor	NOUN
ajfa-2787	20	21	in	in	ADP
ajfa-2787	20	22	iran	iran	PROPN
ajfa-2787	20	23	context	context	NOUN
ajfa-2787	20	24	.	.	PUNCT
ajfa-2787	21	1	auditors	auditor	NOUN
ajfa-2787	21	2	,	,	PUNCT
ajfa-2787	21	3	by	by	ADP
ajfa-2787	21	4	doing	do	VERB
ajfa-2787	21	5	audits	audits	NOUN
ajfa-2787	21	6	in	in	ADP
ajfa-2787	21	7	accordance	accordance	NOUN
ajfa-2787	21	8	with	with	ADP
ajfa-2787	21	9	the	the	DET
ajfa-2787	21	10	generally	generally	ADV
ajfa-2787	21	11	accepted	accept	VERB
ajfa-2787	21	12	auditing	auditing	NOUN
ajfa-2787	21	13	standards	standard	NOUN
ajfa-2787	21	14	(	(	PUNCT
ajfa-2787	21	15	gaas	gaas	NOUN
ajfa-2787	21	16	)	)	PUNCT
ajfa-2787	21	17	,	,	PUNCT
ajfa-2787	21	18	will	will	AUX
ajfa-2787	21	19	attest	attest	VERB
ajfa-2787	21	20	to	to	ADP
ajfa-2787	21	21	the	the	DET
ajfa-2787	21	22	fairness	fairness	NOUN
ajfa-2787	21	23	of	of	ADP
ajfa-2787	21	24	corporate	corporate	ADJ
ajfa-2787	21	25	financial	financial	ADJ
ajfa-2787	21	26	reports	report	NOUN
ajfa-2787	21	27	by	by	ADP
ajfa-2787	21	28	detecting	detect	VERB
ajfa-2787	21	29	and	and	CCONJ
ajfa-2787	21	30	reporting	report	VERB
ajfa-2787	21	31	material	material	NOUN
ajfa-2787	21	32	deviations	deviation	NOUN
ajfa-2787	21	33	from	from	ADP
ajfa-2787	21	34	the	the	DET
ajfa-2787	21	35	generally	generally	ADV
ajfa-2787	21	36	accepted	accept	VERB
ajfa-2787	21	37	accounting	accounting	NOUN
ajfa-2787	21	38	standards	standard	NOUN
ajfa-2787	21	39	to	to	ADP
ajfa-2787	21	40	various	various	ADJ
ajfa-2787	21	41	stakeholders	stakeholder	NOUN
ajfa-2787	21	42	(	(	PUNCT
ajfa-2787	21	43	lin	lin	PROPN
ajfa-2787	21	44	and	and	CCONJ
ajfa-2787	21	45	et	et	PROPN
ajfa-2787	21	46	al	al	PROPN
ajfa-2787	21	47	,	,	PUNCT
ajfa-2787	21	48	2009	2009	NUM
ajfa-2787	21	49	)	)	PUNCT
ajfa-2787	21	50	.	.	PUNCT
ajfa-2787	22	1	hence	hence	ADV
ajfa-2787	22	2	,	,	PUNCT
ajfa-2787	22	3	independent	independent	ADJ
ajfa-2787	22	4	audit	audit	NOUN
ajfa-2787	22	5	can	can	AUX
ajfa-2787	22	6	decrease	decrease	VERB
ajfa-2787	22	7	the	the	DET
ajfa-2787	22	8	asymmetry	asymmetry	NOUN
ajfa-2787	22	9	information	information	NOUN
ajfa-2787	22	10	and	and	CCONJ
ajfa-2787	22	11	agency	agency	NOUN
ajfa-2787	22	12	problem	problem	NOUN
ajfa-2787	22	13	.	.	PUNCT
ajfa-2787	23	1	audit	audit	NOUN
ajfa-2787	23	2	opinion	opinion	NOUN
ajfa-2787	23	3	about	about	ADP
ajfa-2787	23	4	accounting	accounting	NOUN
ajfa-2787	23	5	information	information	NOUN
ajfa-2787	23	6	by	by	ADP
ajfa-2787	23	7	the	the	DET
ajfa-2787	23	8	decrease	decrease	NOUN
ajfa-2787	23	9	of	of	ADP
ajfa-2787	23	10	agency	agency	NOUN
ajfa-2787	23	11	problem	problem	NOUN
ajfa-2787	23	12	can	can	AUX
ajfa-2787	23	13	provide	provide	VERB
ajfa-2787	23	14	the	the	DET
ajfa-2787	23	15	usefulness	usefulness	NOUN
ajfa-2787	23	16	of	of	ADP
ajfa-2787	23	17	accounting	account	VERB
ajfa-2787	23	18	information	information	NOUN
ajfa-2787	23	19	to	to	ADP
ajfa-2787	23	20	the	the	DET
ajfa-2787	23	21	capital	capital	NOUN
ajfa-2787	23	22	market	market	NOUN
ajfa-2787	23	23	participants	participant	NOUN
ajfa-2787	23	24	.	.	PUNCT
ajfa-2787	24	1	the	the	DET
ajfa-2787	24	2	usefulness	usefulness	NOUN
ajfa-2787	24	3	of	of	ADP
ajfa-2787	24	4	accounting	accounting	NOUN
ajfa-2787	24	5	information	information	NOUN
ajfa-2787	24	6	can	can	AUX
ajfa-2787	24	7	effect	effect	VERB
ajfa-2787	24	8	on	on	ADP
ajfa-2787	24	9	the	the	DET
ajfa-2787	24	10	decision	decision	NOUN
ajfa-2787	24	11	making	making	NOUN
ajfa-2787	24	12	of	of	ADP
ajfa-2787	24	13	users	user	NOUN
ajfa-2787	24	14	.	.	PUNCT
ajfa-2787	25	1	so	so	ADV
ajfa-2787	25	2	,	,	PUNCT
ajfa-2787	25	3	in	in	ADP
ajfa-2787	25	4	order	order	NOUN
ajfa-2787	25	5	to	to	PART
ajfa-2787	25	6	increase	increase	VERB
ajfa-2787	25	7	the	the	DET
ajfa-2787	25	8	usefulness	usefulness	NOUN
ajfa-2787	25	9	of	of	ADP
ajfa-2787	25	10	accounting	accounting	NOUN
ajfa-2787	25	11	information	information	NOUN
ajfa-2787	25	12	,	,	PUNCT
ajfa-2787	25	13	auditors	auditor	NOUN
ajfa-2787	25	14	add	add	VERB
ajfa-2787	25	15	the	the	DET
ajfa-2787	25	16	assurance	assurance	NOUN
ajfa-2787	25	17	of	of	ADP
ajfa-2787	25	18	financial	financial	ADJ
ajfa-2787	25	19	information	information	NOUN
ajfa-2787	25	20	which	which	PRON
ajfa-2787	25	21	it	it	PRON
ajfa-2787	25	22	can	can	AUX
ajfa-2787	25	23	results	result	VERB
ajfa-2787	25	24	to	to	PART
ajfa-2787	25	25	increase	increase	VERB
ajfa-2787	25	26	the	the	DET
ajfa-2787	25	27	value	value	NOUN
ajfa-2787	25	28	relevance	relevance	NOUN
ajfa-2787	25	29	.	.	PUNCT
ajfa-2787	26	1	hence	hence	ADV
ajfa-2787	26	2	,	,	PUNCT
ajfa-2787	26	3	when	when	SCONJ
ajfa-2787	26	4	audit	audit	NOUN
ajfa-2787	26	5	report	report	NOUN
ajfa-2787	26	6	has	have	VERB
ajfa-2787	26	7	value	value	NOUN
ajfa-2787	26	8	relevance	relevance	NOUN
ajfa-2787	26	9	,	,	PUNCT
ajfa-2787	26	10	it	it	PRON
ajfa-2787	26	11	can	can	AUX
ajfa-2787	26	12	improve	improve	VERB
ajfa-2787	26	13	decisions	decision	NOUN
ajfa-2787	26	14	of	of	ADP
ajfa-2787	26	15	users	user	NOUN
ajfa-2787	26	16	about	about	ADP
ajfa-2787	26	17	rational	rational	ADJ
ajfa-2787	26	18	investment	investment	NOUN
ajfa-2787	26	19	,	,	PUNCT
ajfa-2787	26	20	credit	credit	NOUN
ajfa-2787	26	21	,	,	PUNCT
ajfa-2787	26	22	and	and	CCONJ
ajfa-2787	26	23	etc	etc	X
ajfa-2787	26	24	.	.	X
ajfa-2787	27	1	thus	thus	ADV
ajfa-2787	27	2	,	,	PUNCT
ajfa-2787	27	3	it	it	PRON
ajfa-2787	27	4	expected	expect	VERB
ajfa-2787	27	5	that	that	SCONJ
ajfa-2787	27	6	audit	audit	NOUN
ajfa-2787	27	7	report	report	NOUN
ajfa-2787	27	8	(	(	PUNCT
ajfa-2787	27	9	i.e.	i.e.	X
ajfa-2787	27	10	unqualified	unqualified	ADJ
ajfa-2787	27	11	audit	audit	NOUN
ajfa-2787	27	12	report	report	NOUN
ajfa-2787	27	13	or	or	CCONJ
ajfa-2787	27	14	other	other	ADJ
ajfa-2787	27	15	audit	audit	NOUN
ajfa-2787	27	16	report	report	NOUN
ajfa-2787	27	17	)	)	PUNCT
ajfa-2787	27	18	can	can	AUX
ajfa-2787	27	19	effect	effect	VERB
ajfa-2787	27	20	on	on	ADP
ajfa-2787	27	21	positively	positively	ADV
ajfa-2787	27	22	the	the	DET
ajfa-2787	27	23	value	value	NOUN
ajfa-2787	27	24	relevance	relevance	NOUN
ajfa-2787	27	25	and	and	CCONJ
ajfa-2787	27	26	a	a	DET
ajfa-2787	27	27	positive	positive	ADJ
ajfa-2787	27	28	signal	signal	NOUN
ajfa-2787	27	29	send	send	VERB
ajfa-2787	27	30	to	to	ADP
ajfa-2787	27	31	capital	capital	NOUN
ajfa-2787	27	32	market	market	NOUN
ajfa-2787	27	33	.	.	PUNCT
ajfa-2787	28	1	private	private	ADJ
ajfa-2787	28	2	audits	audit	NOUN
ajfa-2787	28	3	or	or	CCONJ
ajfa-2787	28	4	audit	audit	NOUN
ajfa-2787	28	5	organization	organization	NOUN
ajfa-2787	28	6	audited	audit	VERB
ajfa-2787	28	7	companies	company	NOUN
ajfa-2787	28	8	listed	list	VERB
ajfa-2787	28	9	in	in	ADP
ajfa-2787	28	10	tehran	tehran	PROPN
ajfa-2787	28	11	stock	stock	PROPN
ajfa-2787	28	12	exchange	exchange	PROPN
ajfa-2787	28	13	(	(	PUNCT
ajfa-2787	28	14	tse	tse	PROPN
ajfa-2787	28	15	)	)	PUNCT
ajfa-2787	28	16	.	.	PUNCT
ajfa-2787	29	1	audit	audit	NOUN
ajfa-2787	29	2	organization	organization	NOUN
ajfa-2787	29	3	is	be	AUX
ajfa-2787	29	4	the	the	DET
ajfa-2787	29	5	biggest	big	ADJ
ajfa-2787	29	6	audit	audit	NOUN
ajfa-2787	29	7	firm	firm	NOUN
ajfa-2787	29	8	in	in	ADP
ajfa-2787	29	9	iran	iran	PROPN
ajfa-2787	29	10	context	context	NOUN
ajfa-2787	30	1	and	and	CCONJ
ajfa-2787	30	2	because	because	SCONJ
ajfa-2787	30	3	of	of	ADP
ajfa-2787	30	4	law	law	NOUN
ajfa-2787	30	5	support	support	NOUN
ajfa-2787	30	6	have	have	VERB
ajfa-2787	30	7	high	high	ADJ
ajfa-2787	30	8	independent	independent	ADJ
ajfa-2787	30	9	.	.	PUNCT
ajfa-2787	31	1	thus	thus	ADV
ajfa-2787	31	2	,	,	PUNCT
ajfa-2787	31	3	it	it	PRON
ajfa-2787	31	4	expected	expect	VERB
ajfa-2787	31	5	that	that	DET
ajfa-2787	31	6	type	type	NOUN
ajfa-2787	31	7	of	of	ADP
ajfa-2787	31	8	audit	audit	NOUN
ajfa-2787	31	9	(	(	PUNCT
ajfa-2787	31	10	i.e.	i.e.	X
ajfa-2787	31	11	private	private	ADJ
ajfa-2787	31	12	audit	audit	NOUN
ajfa-2787	31	13	or	or	CCONJ
ajfa-2787	31	14	audit	audit	NOUN
ajfa-2787	31	15	organization	organization	NOUN
ajfa-2787	31	16	)	)	PUNCT
ajfa-2787	31	17	can	can	AUX
ajfa-2787	31	18	impact	impact	VERB
ajfa-2787	31	19	on	on	ADP
ajfa-2787	31	20	positively	positively	ADV
ajfa-2787	31	21	the	the	DET
ajfa-2787	31	22	value	value	NOUN
ajfa-2787	31	23	relevance	relevance	NOUN
ajfa-2787	31	24	and	and	CCONJ
ajfa-2787	31	25	a	a	DET
ajfa-2787	31	26	positive	positive	ADJ
ajfa-2787	31	27	signal	signal	NOUN
ajfa-2787	31	28	transfer	transfer	NOUN
ajfa-2787	31	29	to	to	ADP
ajfa-2787	31	30	capital	capital	NOUN
ajfa-2787	31	31	market	market	NOUN
ajfa-2787	31	32	.	.	PUNCT
ajfa-2787	32	1	because	because	SCONJ
ajfa-2787	32	2	the	the	DET
ajfa-2787	32	3	acquaintance	acquaintance	NOUN
ajfa-2787	32	4	of	of	ADP
ajfa-2787	32	5	audit	audit	NOUN
ajfa-2787	32	6	firms	firm	NOUN
ajfa-2787	32	7	with	with	ADP
ajfa-2787	32	8	accounting	accounting	NOUN
ajfa-2787	32	9	information	information	NOUN
ajfa-2787	32	10	system	system	NOUN
ajfa-2787	32	11	,	,	PUNCT
ajfa-2787	32	12	firm	firm	NOUN
ajfa-2787	32	13	’s	’s	PART
ajfa-2787	32	14	productions	production	NOUN
ajfa-2787	32	15	,	,	PUNCT
ajfa-2787	32	16	the	the	DET
ajfa-2787	32	17	firm	firm	ADJ
ajfa-2787	32	18	policies	policy	NOUN
ajfa-2787	32	19	,	,	PUNCT
ajfa-2787	32	20	and	and	CCONJ
ajfa-2787	32	21	the	the	DET
ajfa-2787	32	22	industry	industry	NOUN
ajfa-2787	32	23	activates	activate	VERB
ajfa-2787	32	24	and	and	CCONJ
ajfa-2787	32	25	so	so	ADV
ajfa-2787	32	26	on	on	ADV
ajfa-2787	32	27	,	,	PUNCT
ajfa-2787	32	28	audit	audit	NOUN
ajfa-2787	32	29	firms	firm	NOUN
ajfa-2787	32	30	tendency	tendency	VERB
ajfa-2787	32	31	to	to	PART
ajfa-2787	32	32	preserve	preserve	VERB
ajfa-2787	32	33	the	the	DET
ajfa-2787	32	34	relation	relation	NOUN
ajfa-2787	32	35	to	to	ADP
ajfa-2787	32	36	clients	client	NOUN
ajfa-2787	32	37	.	.	PUNCT
ajfa-2787	33	1	if	if	SCONJ
ajfa-2787	33	2	the	the	DET
ajfa-2787	33	3	tenure	tenure	NOUN
ajfa-2787	33	4	of	of	ADP
ajfa-2787	33	5	auditor	auditor	NOUN
ajfa-2787	33	6	is	be	AUX
ajfa-2787	33	7	long	long	ADJ
ajfa-2787	33	8	time	time	NOUN
ajfa-2787	33	9	,	,	PUNCT
ajfa-2787	33	10	auditor	auditor	NOUN
ajfa-2787	33	11	independent	independent	NOUN
ajfa-2787	33	12	may	may	AUX
ajfa-2787	33	13	decline	decline	VERB
ajfa-2787	33	14	and	and	CCONJ
ajfa-2787	33	15	thus	thus	ADV
ajfa-2787	33	16	,	,	PUNCT
ajfa-2787	33	17	the	the	DET
ajfa-2787	33	18	value	value	NOUN
ajfa-2787	33	19	relevance	relevance	NOUN
ajfa-2787	33	20	of	of	ADP
ajfa-2787	33	21	accounting	accounting	NOUN
ajfa-2787	33	22	information	information	NOUN
ajfa-2787	33	23	decrease	decrease	NOUN
ajfa-2787	33	24	in	in	ADP
ajfa-2787	33	25	during	during	ADP
ajfa-2787	33	26	time	time	NOUN
ajfa-2787	33	27	and	and	CCONJ
ajfa-2787	33	28	a	a	DET
ajfa-2787	33	29	negative	negative	ADJ
ajfa-2787	33	30	signal	signal	NOUN
ajfa-2787	33	31	convey	convey	NOUN
ajfa-2787	33	32	to	to	ADP
ajfa-2787	33	33	capital	capital	NOUN
ajfa-2787	33	34	market	market	NOUN
ajfa-2787	33	35	.	.	PUNCT
ajfa-2787	34	1	so	so	ADV
ajfa-2787	34	2	,	,	PUNCT
ajfa-2787	34	3	it	it	PRON
ajfa-2787	34	4	expected	expect	VERB
ajfa-2787	34	5	that	that	DET
ajfa-2787	34	6	tenure	tenure	NOUN
ajfa-2787	34	7	of	of	ADP
ajfa-2787	34	8	auditor	auditor	NOUN
ajfa-2787	34	9	can	can	AUX
ajfa-2787	34	10	impact	impact	VERB
ajfa-2787	34	11	negatively	negatively	ADV
ajfa-2787	34	12	on	on	ADP
ajfa-2787	34	13	the	the	DET
ajfa-2787	34	14	value	value	NOUN
ajfa-2787	34	15	relevance	relevance	NOUN
ajfa-2787	34	16	.	.	PUNCT
ajfa-2787	35	1	this	this	DET
ajfa-2787	35	2	study	study	NOUN
ajfa-2787	35	3	investigates	investigate	VERB
ajfa-2787	35	4	the	the	DET
ajfa-2787	35	5	value	value	NOUN
ajfa-2787	35	6	relevance	relevance	NOUN
ajfa-2787	35	7	of	of	ADP
ajfa-2787	35	8	audit	audit	NOUN
ajfa-2787	35	9	phenomena	phenomenon	NOUN
ajfa-2787	35	10	after	after	ADP
ajfa-2787	35	11	audit	audit	NOUN
ajfa-2787	35	12	privatization	privatization	NOUN
ajfa-2787	35	13	and	and	CCONJ
ajfa-2787	35	14	the	the	DET
ajfa-2787	35	15	increase	increase	NOUN
ajfa-2787	35	16	of	of	ADP
ajfa-2787	35	17	audit	audit	NOUN
ajfa-2787	35	18	competition	competition	NOUN
ajfa-2787	35	19	in	in	ADP
ajfa-2787	35	20	iranian	iranian	ADJ
ajfa-2787	35	21	audit	audit	NOUN
ajfa-2787	35	22	market	market	NOUN
ajfa-2787	35	23	.	.	PUNCT
ajfa-2787	36	1	this	this	PRON
ajfa-2787	36	2	may	may	AUX
ajfa-2787	36	3	affect	affect	VERB
ajfa-2787	36	4	agency	agency	NOUN
ajfa-2787	36	5	costs	cost	NOUN
ajfa-2787	36	6	,	,	PUNCT
ajfa-2787	36	7	audit	audit	VERB
ajfa-2787	36	8	independent	independent	ADJ
ajfa-2787	36	9	and	and	CCONJ
ajfa-2787	36	10	other	other	ADJ
ajfa-2787	36	11	factors	factor	NOUN
ajfa-2787	36	12	that	that	PRON
ajfa-2787	36	13	can	can	AUX
ajfa-2787	36	14	impact	impact	VERB
ajfa-2787	36	15	on	on	ADP
ajfa-2787	36	16	the	the	DET
ajfa-2787	36	17	value	value	NOUN
ajfa-2787	36	18	relevance	relevance	NOUN
ajfa-2787	36	19	of	of	ADP
ajfa-2787	36	20	accounting	accounting	NOUN
ajfa-2787	36	21	information	information	NOUN
ajfa-2787	36	22	.	.	PUNCT
ajfa-2787	37	1	audit	audit	NOUN
ajfa-2787	37	2	privatization	privatization	NOUN
ajfa-2787	37	3	happened	happen	VERB
ajfa-2787	37	4	in	in	ADP
ajfa-2787	37	5	2001	2001	NUM
ajfa-2787	37	6	in	in	ADP
ajfa-2787	37	7	iran	iran	PROPN
ajfa-2787	37	8	by	by	ADP
ajfa-2787	37	9	establishing	establish	VERB
ajfa-2787	37	10	iranian	iranian	ADJ
ajfa-2787	37	11	association	association	NOUN
ajfa-2787	37	12	of	of	ADP
ajfa-2787	37	13	certified	certify	VERB
ajfa-2787	37	14	public	public	ADJ
ajfa-2787	37	15	accountants	accountant	NOUN
ajfa-2787	37	16	(	(	PUNCT
ajfa-2787	37	17	iacpa	iacpa	PROPN
ajfa-2787	37	18	)	)	PUNCT
ajfa-2787	37	19	.	.	PUNCT
ajfa-2787	38	1	audit	audit	NOUN
ajfa-2787	38	2	privatization	privatization	NOUN
ajfa-2787	38	3	result	result	VERB
ajfa-2787	38	4	to	to	PART
ajfa-2787	38	5	decline	decline	VERB
ajfa-2787	38	6	the	the	DET
ajfa-2787	38	7	government	government	NOUN
ajfa-2787	38	8	auditor	auditor	NOUN
ajfa-2787	38	9	monopoly	monopoly	NOUN
ajfa-2787	38	10	over	over	ADP
ajfa-2787	38	11	the	the	DET
ajfa-2787	38	12	audit	audit	NOUN
ajfa-2787	38	13	of	of	ADP
ajfa-2787	38	14	government	government	NOUN
ajfa-2787	38	15	controlled	control	VERB
ajfa-2787	38	16	companies	company	NOUN
ajfa-2787	38	17	listed	list	VERB
ajfa-2787	38	18	in	in	ADP
ajfa-2787	38	19	tse	tse	PROPN
ajfa-2787	38	20	.	.	PUNCT
ajfa-2787	39	1	asian	asian	PROPN
ajfa-2787	39	2	journal	journal	PROPN
ajfa-2787	39	3	of	of	ADP
ajfa-2787	39	4	finance	finance	PROPN
ajfa-2787	39	5	&	&	CCONJ
ajfa-2787	39	6	accounting	accounting	PROPN
ajfa-2787	39	7	issn	issn	PROPN
ajfa-2787	39	8	1946	1946	NUM
ajfa-2787	39	9	-	-	PUNCT
ajfa-2787	39	10	052x	052x	NOUN
ajfa-2787	39	11	2013	2013	NUM
ajfa-2787	39	12	,	,	PUNCT
ajfa-2787	39	13	vol	vol	NOUN
ajfa-2787	39	14	.	.	PROPN
ajfa-2787	39	15	5	5	NUM
ajfa-2787	39	16	,	,	PUNCT
ajfa-2787	39	17	no	no	INTJ
ajfa-2787	39	18	.	.	NOUN
ajfa-2787	39	19	1	1	NUM
ajfa-2787	39	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-2787	39	21	92	92	NUM
ajfa-2787	39	22	this	this	DET
ajfa-2787	39	23	study	study	NOUN
ajfa-2787	39	24	have	have	AUX
ajfa-2787	39	25	motivated	motivate	VERB
ajfa-2787	39	26	by	by	ADP
ajfa-2787	39	27	tow	tow	NOUN
ajfa-2787	39	28	factors	factor	NOUN
ajfa-2787	39	29	.	.	PUNCT
ajfa-2787	40	1	first	first	ADV
ajfa-2787	40	2	,	,	PUNCT
ajfa-2787	40	3	a	a	DET
ajfa-2787	40	4	key	key	ADJ
ajfa-2787	40	5	distinction	distinction	NOUN
ajfa-2787	40	6	between	between	ADP
ajfa-2787	40	7	our	our	PRON
ajfa-2787	40	8	study	study	NOUN
ajfa-2787	40	9	and	and	CCONJ
ajfa-2787	40	10	prior	prior	ADJ
ajfa-2787	40	11	study	study	NOUN
ajfa-2787	40	12	(	(	PUNCT
ajfa-2787	40	13	such	such	ADJ
ajfa-2787	40	14	as	as	ADP
ajfa-2787	40	15	lin	lin	PROPN
ajfa-2787	40	16	and	and	CCONJ
ajfa-2787	40	17	et	et	PROPN
ajfa-2787	40	18	al	al	PROPN
ajfa-2787	40	19	(	(	PUNCT
ajfa-2787	40	20	2009	2009	NUM
ajfa-2787	40	21	)	)	PUNCT
ajfa-2787	40	22	)	)	PUNCT
ajfa-2787	40	23	is	be	AUX
ajfa-2787	40	24	the	the	DET
ajfa-2787	40	25	differences	difference	NOUN
ajfa-2787	40	26	in	in	ADP
ajfa-2787	40	27	the	the	DET
ajfa-2787	40	28	research	research	NOUN
ajfa-2787	40	29	design	design	NOUN
ajfa-2787	40	30	.	.	PUNCT
ajfa-2787	41	1	against	against	ADP
ajfa-2787	41	2	the	the	DET
ajfa-2787	41	3	prior	prior	ADJ
ajfa-2787	41	4	studies	study	NOUN
ajfa-2787	41	5	,	,	PUNCT
ajfa-2787	41	6	this	this	DET
ajfa-2787	41	7	research	research	NOUN
ajfa-2787	41	8	uses	use	VERB
ajfa-2787	41	9	a	a	DET
ajfa-2787	41	10	longer	long	ADJ
ajfa-2787	41	11	test	test	NOUN
ajfa-2787	41	12	window	window	NOUN
ajfa-2787	41	13	.	.	PUNCT
ajfa-2787	42	1	the	the	DET
ajfa-2787	42	2	longer	long	ADJ
ajfa-2787	42	3	test	test	NOUN
ajfa-2787	42	4	window	window	NOUN
ajfa-2787	42	5	captures	capture	VERB
ajfa-2787	42	6	stock	stock	NOUN
ajfa-2787	42	7	price	price	NOUN
ajfa-2787	42	8	changes	change	NOUN
ajfa-2787	42	9	based	base	VERB
ajfa-2787	42	10	on	on	ADP
ajfa-2787	42	11	both	both	DET
ajfa-2787	42	12	information	information	NOUN
ajfa-2787	42	13	before	before	ADP
ajfa-2787	42	14	public	public	ADJ
ajfa-2787	42	15	disclosure	disclosure	NOUN
ajfa-2787	42	16	and	and	CCONJ
ajfa-2787	42	17	information	information	NOUN
ajfa-2787	42	18	drifts	drift	VERB
ajfa-2787	42	19	after	after	ADP
ajfa-2787	42	20	disclosure	disclosure	NOUN
ajfa-2787	42	21	(	(	PUNCT
ajfa-2787	42	22	lin	lin	PROPN
ajfa-2787	42	23	and	and	CCONJ
ajfa-2787	42	24	et	et	PROPN
ajfa-2787	42	25	al	al	PROPN
ajfa-2787	42	26	,	,	PUNCT
ajfa-2787	42	27	2009	2009	NUM
ajfa-2787	42	28	)	)	PUNCT
ajfa-2787	42	29	.	.	PUNCT
ajfa-2787	43	1	second	second	ADJ
ajfa-2787	43	2	,	,	PUNCT
ajfa-2787	43	3	because	because	SCONJ
ajfa-2787	43	4	of	of	ADP
ajfa-2787	43	5	audit	audit	NOUN
ajfa-2787	43	6	privatization	privatization	NOUN
ajfa-2787	43	7	and	and	CCONJ
ajfa-2787	43	8	the	the	DET
ajfa-2787	43	9	increase	increase	NOUN
ajfa-2787	43	10	of	of	ADP
ajfa-2787	43	11	competition	competition	NOUN
ajfa-2787	43	12	among	among	ADP
ajfa-2787	43	13	auditors	auditor	NOUN
ajfa-2787	43	14	in	in	ADP
ajfa-2787	43	15	the	the	DET
ajfa-2787	43	16	emerging	emerge	VERB
ajfa-2787	43	17	capital	capital	NOUN
ajfa-2787	43	18	market	market	NOUN
ajfa-2787	43	19	of	of	ADP
ajfa-2787	43	20	iran	iran	PROPN
ajfa-2787	43	21	may	may	AUX
ajfa-2787	43	22	be	be	AUX
ajfa-2787	43	23	the	the	DET
ajfa-2787	43	24	value	value	NOUN
ajfa-2787	43	25	relevance	relevance	NOUN
ajfa-2787	43	26	of	of	ADP
ajfa-2787	43	27	audit	audit	NOUN
ajfa-2787	43	28	factors	factor	NOUN
ajfa-2787	43	29	such	such	ADJ
ajfa-2787	43	30	as	as	ADP
ajfa-2787	43	31	audit	audit	NOUN
ajfa-2787	43	32	report	report	NOUN
ajfa-2787	43	33	,	,	PUNCT
ajfa-2787	43	34	type	type	NOUN
ajfa-2787	43	35	of	of	ADP
ajfa-2787	43	36	auditor	auditor	NOUN
ajfa-2787	43	37	and	and	CCONJ
ajfa-2787	43	38	the	the	DET
ajfa-2787	43	39	tenure	tenure	NOUN
ajfa-2787	43	40	of	of	ADP
ajfa-2787	43	41	auditor	auditor	NOUN
ajfa-2787	43	42	differed	differ	VERB
ajfa-2787	43	43	from	from	ADP
ajfa-2787	43	44	the	the	DET
ajfa-2787	43	45	other	other	ADJ
ajfa-2787	43	46	countries	country	NOUN
ajfa-2787	43	47	.	.	PUNCT
ajfa-2787	44	1	so	so	ADV
ajfa-2787	44	2	,	,	PUNCT
ajfa-2787	44	3	these	these	DET
ajfa-2787	44	4	variables	variable	NOUN
ajfa-2787	44	5	should	should	AUX
ajfa-2787	44	6	be	be	AUX
ajfa-2787	44	7	empirically	empirically	ADV
ajfa-2787	44	8	examined	examine	VERB
ajfa-2787	44	9	in	in	ADP
ajfa-2787	44	10	the	the	DET
ajfa-2787	44	11	emerging	emerge	VERB
ajfa-2787	44	12	capital	capital	NOUN
ajfa-2787	44	13	market	market	NOUN
ajfa-2787	44	14	of	of	ADP
ajfa-2787	44	15	iran	iran	PROPN
ajfa-2787	44	16	.	.	PUNCT
ajfa-2787	45	1	the	the	DET
ajfa-2787	45	2	primary	primary	ADJ
ajfa-2787	45	3	and	and	CCONJ
ajfa-2787	45	4	main	main	ADJ
ajfa-2787	45	5	question	question	NOUN
ajfa-2787	45	6	of	of	ADP
ajfa-2787	45	7	this	this	DET
ajfa-2787	45	8	study	study	NOUN
ajfa-2787	45	9	is	be	AUX
ajfa-2787	45	10	whether	whether	SCONJ
ajfa-2787	45	11	audit	audit	NOUN
ajfa-2787	45	12	report	report	NOUN
ajfa-2787	45	13	,	,	PUNCT
ajfa-2787	45	14	type	type	NOUN
ajfa-2787	45	15	of	of	ADP
ajfa-2787	45	16	auditor	auditor	NOUN
ajfa-2787	45	17	and	and	CCONJ
ajfa-2787	45	18	tenure	tenure	NOUN
ajfa-2787	45	19	of	of	ADP
ajfa-2787	45	20	auditor	auditor	NOUN
ajfa-2787	45	21	has	have	VERB
ajfa-2787	45	22	value	value	NOUN
ajfa-2787	45	23	relevance	relevance	NOUN
ajfa-2787	45	24	in	in	ADP
ajfa-2787	45	25	the	the	DET
ajfa-2787	45	26	emerging	emerge	VERB
ajfa-2787	45	27	capital	capital	NOUN
ajfa-2787	45	28	market	market	NOUN
ajfa-2787	45	29	of	of	ADP
ajfa-2787	45	30	iran	iran	PROPN
ajfa-2787	45	31	or	or	CCONJ
ajfa-2787	45	32	not	not	PART
ajfa-2787	45	33	.	.	PUNCT
ajfa-2787	46	1	this	this	DET
ajfa-2787	46	2	paper	paper	NOUN
ajfa-2787	46	3	contributes	contribute	VERB
ajfa-2787	46	4	to	to	ADP
ajfa-2787	46	5	the	the	DET
ajfa-2787	46	6	auditing	auditing	NOUN
ajfa-2787	46	7	literature	literature	NOUN
ajfa-2787	46	8	on	on	ADP
ajfa-2787	46	9	the	the	DET
ajfa-2787	46	10	audit	audit	NOUN
ajfa-2787	46	11	privatization	privatization	NOUN
ajfa-2787	46	12	and	and	CCONJ
ajfa-2787	46	13	their	their	PRON
ajfa-2787	46	14	effects	effect	NOUN
ajfa-2787	46	15	on	on	ADP
ajfa-2787	46	16	the	the	DET
ajfa-2787	46	17	value	value	NOUN
ajfa-2787	46	18	relevance	relevance	NOUN
ajfa-2787	46	19	in	in	ADP
ajfa-2787	46	20	an	an	DET
ajfa-2787	46	21	emerging	emerge	VERB
ajfa-2787	46	22	market	market	NOUN
ajfa-2787	46	23	.	.	PUNCT
ajfa-2787	47	1	considering	consider	VERB
ajfa-2787	47	2	occur	occur	VERB
ajfa-2787	47	3	audit	audit	NOUN
ajfa-2787	47	4	privatization	privatization	NOUN
ajfa-2787	47	5	in	in	ADP
ajfa-2787	47	6	capital	capital	NOUN
ajfa-2787	47	7	market	market	NOUN
ajfa-2787	47	8	,	,	PUNCT
ajfa-2787	47	9	the	the	DET
ajfa-2787	47	10	value	value	NOUN
ajfa-2787	47	11	relevance	relevance	NOUN
ajfa-2787	47	12	of	of	ADP
ajfa-2787	47	13	audit	audit	NOUN
ajfa-2787	47	14	factors	factor	NOUN
ajfa-2787	47	15	have	have	AUX
ajfa-2787	47	16	survey	survey	VERB
ajfa-2787	47	17	less	less	ADJ
ajfa-2787	47	18	than	than	ADP
ajfa-2787	47	19	the	the	DET
ajfa-2787	47	20	other	other	ADJ
ajfa-2787	47	21	subject	subject	NOUN
ajfa-2787	47	22	of	of	ADP
ajfa-2787	47	23	value	value	NOUN
ajfa-2787	47	24	relevance	relevance	NOUN
ajfa-2787	47	25	studies	study	NOUN
ajfa-2787	47	26	and	and	CCONJ
ajfa-2787	47	27	so	so	ADV
ajfa-2787	47	28	,	,	PUNCT
ajfa-2787	47	29	need	need	VERB
ajfa-2787	47	30	to	to	PART
ajfa-2787	47	31	more	more	ADV
ajfa-2787	47	32	explore	explore	VERB
ajfa-2787	47	33	in	in	ADP
ajfa-2787	47	34	the	the	DET
ajfa-2787	47	35	developed	developed	ADJ
ajfa-2787	47	36	and	and	CCONJ
ajfa-2787	47	37	developing	develop	VERB
ajfa-2787	47	38	countries	country	NOUN
ajfa-2787	47	39	.	.	PUNCT
ajfa-2787	48	1	the	the	DET
ajfa-2787	48	2	remainder	remainder	NOUN
ajfa-2787	48	3	of	of	ADP
ajfa-2787	48	4	the	the	DET
ajfa-2787	48	5	paper	paper	NOUN
ajfa-2787	48	6	is	be	AUX
ajfa-2787	48	7	organized	organize	VERB
ajfa-2787	48	8	as	as	SCONJ
ajfa-2787	48	9	follows	follow	VERB
ajfa-2787	48	10	:	:	PUNCT
ajfa-2787	48	11	section	section	NOUN
ajfa-2787	48	12	2	2	NUM
ajfa-2787	48	13	illustrates	illustrate	VERB
ajfa-2787	48	14	audit	audit	NOUN
ajfa-2787	48	15	and	and	CCONJ
ajfa-2787	48	16	accounting	accounting	NOUN
ajfa-2787	48	17	environment	environment	NOUN
ajfa-2787	48	18	in	in	ADP
ajfa-2787	48	19	iran	iran	PROPN
ajfa-2787	48	20	.	.	PUNCT
ajfa-2787	49	1	section	section	NOUN
ajfa-2787	49	2	3	3	NUM
ajfa-2787	49	3	introduces	introduce	NOUN
ajfa-2787	49	4	relevant	relevant	ADJ
ajfa-2787	49	5	prior	prior	ADJ
ajfa-2787	49	6	studies	study	NOUN
ajfa-2787	49	7	.	.	PUNCT
ajfa-2787	50	1	section	section	NOUN
ajfa-2787	50	2	4	4	NUM
ajfa-2787	50	3	describes	describe	VERB
ajfa-2787	50	4	hypothesis	hypothesis	NOUN
ajfa-2787	50	5	development	development	NOUN
ajfa-2787	50	6	.	.	PUNCT
ajfa-2787	51	1	section	section	NOUN
ajfa-2787	51	2	5	5	NUM
ajfa-2787	51	3	describes	describe	VERB
ajfa-2787	51	4	research	research	NOUN
ajfa-2787	51	5	methodology	methodology	NOUN
ajfa-2787	51	6	.	.	PUNCT
ajfa-2787	52	1	section	section	NOUN
ajfa-2787	52	2	6	6	NUM
ajfa-2787	52	3	presents	present	NOUN
ajfa-2787	52	4	sample	sample	NOUN
ajfa-2787	52	5	selection	selection	NOUN
ajfa-2787	52	6	.	.	PUNCT
ajfa-2787	53	1	section	section	NOUN
ajfa-2787	53	2	7	7	NUM
ajfa-2787	53	3	presents	present	NOUN
ajfa-2787	53	4	and	and	CCONJ
ajfa-2787	53	5	discusses	discuss	VERB
ajfa-2787	53	6	the	the	DET
ajfa-2787	53	7	empirical	empirical	ADJ
ajfa-2787	53	8	results	result	NOUN
ajfa-2787	53	9	of	of	ADP
ajfa-2787	53	10	this	this	DET
ajfa-2787	53	11	study	study	NOUN
ajfa-2787	53	12	.	.	PUNCT
ajfa-2787	54	1	finally	finally	ADV
ajfa-2787	54	2	,	,	PUNCT
ajfa-2787	54	3	section	section	NOUN
ajfa-2787	54	4	8	8	NUM
ajfa-2787	54	5	gives	give	VERB
ajfa-2787	54	6	a	a	DET
ajfa-2787	54	7	brief	brief	ADJ
ajfa-2787	54	8	summary	summary	NOUN
ajfa-2787	54	9	and	and	CCONJ
ajfa-2787	54	10	conclusion	conclusion	NOUN
ajfa-2787	54	11	.	.	PUNCT
ajfa-2787	55	1	2	2	X
ajfa-2787	55	2	.	.	X
ajfa-2787	55	3	audit	audit	NOUN
ajfa-2787	55	4	and	and	CCONJ
ajfa-2787	55	5	accounting	accounting	NOUN
ajfa-2787	55	6	environment	environment	NOUN
ajfa-2787	55	7	in	in	ADP
ajfa-2787	55	8	iran	iran	PROPN
ajfa-2787	55	9	emergence	emergence	VERB
ajfa-2787	55	10	of	of	ADP
ajfa-2787	55	11	a	a	DET
ajfa-2787	55	12	developing	develop	VERB
ajfa-2787	55	13	financial	financial	ADJ
ajfa-2787	55	14	market	market	NOUN
ajfa-2787	55	15	due	due	ADP
ajfa-2787	55	16	to	to	ADP
ajfa-2787	55	17	privatization	privatization	NOUN
ajfa-2787	55	18	and	and	CCONJ
ajfa-2787	55	19	economic	economic	ADJ
ajfa-2787	55	20	growth	growth	NOUN
ajfa-2787	55	21	and	and	CCONJ
ajfa-2787	55	22	development	development	NOUN
ajfa-2787	55	23	have	have	AUX
ajfa-2787	55	24	increased	increase	VERB
ajfa-2787	55	25	the	the	DET
ajfa-2787	55	26	need	need	NOUN
ajfa-2787	55	27	for	for	ADP
ajfa-2787	55	28	accountants	accountant	NOUN
ajfa-2787	55	29	and	and	CCONJ
ajfa-2787	55	30	auditors	auditor	NOUN
ajfa-2787	55	31	in	in	ADP
ajfa-2787	55	32	iran	iran	PROPN
ajfa-2787	55	33	,	,	PUNCT
ajfa-2787	55	34	and	and	CCONJ
ajfa-2787	55	35	have	have	AUX
ajfa-2787	55	36	caused	cause	VERB
ajfa-2787	55	37	the	the	DET
ajfa-2787	55	38	accountancy	accountancy	NOUN
ajfa-2787	55	39	-	-	PUNCT
ajfa-2787	55	40	related	relate	VERB
ajfa-2787	55	41	issues	issue	NOUN
ajfa-2787	55	42	to	to	PART
ajfa-2787	55	43	be	be	AUX
ajfa-2787	55	44	more	more	ADV
ajfa-2787	55	45	seriously	seriously	ADV
ajfa-2787	55	46	addressed	address	VERB
ajfa-2787	55	47	.	.	PUNCT
ajfa-2787	56	1	the	the	DET
ajfa-2787	56	2	legal	legal	ADJ
ajfa-2787	56	3	system	system	NOUN
ajfa-2787	56	4	is	be	AUX
ajfa-2787	56	5	considered	consider	VERB
ajfa-2787	56	6	as	as	ADP
ajfa-2787	56	7	an	an	DET
ajfa-2787	56	8	important	important	ADJ
ajfa-2787	56	9	factor	factor	NOUN
ajfa-2787	56	10	affecting	affect	VERB
ajfa-2787	56	11	on	on	ADP
ajfa-2787	56	12	accounting	accounting	NOUN
ajfa-2787	56	13	system	system	NOUN
ajfa-2787	56	14	(	(	PUNCT
ajfa-2787	56	15	nobes	nobe	NOUN
ajfa-2787	56	16	,	,	PUNCT
ajfa-2787	56	17	1983	1983	NUM
ajfa-2787	56	18	)	)	PUNCT
ajfa-2787	56	19	,	,	PUNCT
ajfa-2787	56	20	and	and	CCONJ
ajfa-2787	56	21	particularly	particularly	ADV
ajfa-2787	56	22	in	in	ADP
ajfa-2787	56	23	iran	iran	PROPN
ajfa-2787	56	24	,	,	PUNCT
ajfa-2787	56	25	the	the	DET
ajfa-2787	56	26	legal	legal	ADJ
ajfa-2787	56	27	system	system	NOUN
ajfa-2787	56	28	is	be	AUX
ajfa-2787	56	29	probably	probably	ADV
ajfa-2787	56	30	the	the	DET
ajfa-2787	56	31	most	most	ADV
ajfa-2787	56	32	influential	influential	ADJ
ajfa-2787	56	33	determinant	determinant	ADJ
ajfa-2787	56	34	of	of	ADP
ajfa-2787	56	35	accounting	accounting	NOUN
ajfa-2787	56	36	discipline	discipline	NOUN
ajfa-2787	56	37	.	.	PUNCT
ajfa-2787	57	1	2.1	2.1	NUM
ajfa-2787	57	2	.	.	PUNCT
ajfa-2787	57	3	audit	audit	NOUN
ajfa-2787	57	4	organization	organization	NOUN
ajfa-2787	57	5	(	(	PUNCT
ajfa-2787	57	6	ao	ao	PROPN
ajfa-2787	57	7	)	)	PUNCT
ajfa-2787	57	8	audit	audit	NOUN
ajfa-2787	57	9	organization	organization	NOUN
ajfa-2787	57	10	,	,	PUNCT
ajfa-2787	57	11	established	establish	VERB
ajfa-2787	57	12	in	in	ADP
ajfa-2787	57	13	1987	1987	NUM
ajfa-2787	57	14	,	,	PUNCT
ajfa-2787	57	15	is	be	AUX
ajfa-2787	57	16	a	a	DET
ajfa-2787	57	17	governmental	governmental	ADJ
ajfa-2787	57	18	institution	institution	NOUN
ajfa-2787	57	19	which	which	PRON
ajfa-2787	57	20	takes	take	VERB
ajfa-2787	57	21	the	the	DET
ajfa-2787	57	22	responsibility	responsibility	NOUN
ajfa-2787	57	23	of	of	ADP
ajfa-2787	57	24	accounting	accounting	NOUN
ajfa-2787	57	25	and	and	CCONJ
ajfa-2787	57	26	auditing	auditing	NOUN
ajfa-2787	57	27	in	in	ADP
ajfa-2787	57	28	iran	iran	PROPN
ajfa-2787	57	29	.	.	PUNCT
ajfa-2787	58	1	the	the	DET
ajfa-2787	58	2	organization	organization	NOUN
ajfa-2787	58	3	is	be	AUX
ajfa-2787	58	4	a	a	DET
ajfa-2787	58	5	part	part	NOUN
ajfa-2787	58	6	of	of	ADP
ajfa-2787	58	7	ministry	ministry	PROPN
ajfa-2787	58	8	of	of	ADP
ajfa-2787	58	9	economic	economic	PROPN
ajfa-2787	58	10	affairs	affairs	PROPN
ajfa-2787	58	11	and	and	CCONJ
ajfa-2787	58	12	finance	finance	NOUN
ajfa-2787	58	13	,	,	PUNCT
ajfa-2787	58	14	and	and	CCONJ
ajfa-2787	58	15	includes	include	VERB
ajfa-2787	58	16	accounting	accounting	NOUN
ajfa-2787	58	17	and	and	CCONJ
ajfa-2787	58	18	auditing	auditing	NOUN
ajfa-2787	58	19	standards	standard	NOUN
ajfa-2787	58	20	setting	set	VERB
ajfa-2787	58	21	committees	committee	NOUN
ajfa-2787	58	22	which	which	PRON
ajfa-2787	58	23	are	be	AUX
ajfa-2787	58	24	legal	legal	ADJ
ajfa-2787	58	25	authorities	authority	NOUN
ajfa-2787	58	26	to	to	PART
ajfa-2787	58	27	set	set	VERB
ajfa-2787	58	28	accounting	accounting	NOUN
ajfa-2787	58	29	and	and	CCONJ
ajfa-2787	58	30	auditing	auditing	NOUN
ajfa-2787	58	31	procedures	procedure	NOUN
ajfa-2787	58	32	.	.	PUNCT
ajfa-2787	59	1	audit	audit	NOUN
ajfa-2787	59	2	organization	organization	NOUN
ajfa-2787	59	3	is	be	AUX
ajfa-2787	59	4	the	the	DET
ajfa-2787	59	5	only	only	ADJ
ajfa-2787	59	6	regulatory	regulatory	ADJ
ajfa-2787	59	7	body	body	NOUN
ajfa-2787	59	8	in	in	ADP
ajfa-2787	59	9	charge	charge	NOUN
ajfa-2787	59	10	of	of	ADP
ajfa-2787	59	11	setting	set	VERB
ajfa-2787	59	12	accounting	accounting	NOUN
ajfa-2787	59	13	and	and	CCONJ
ajfa-2787	59	14	auditing	auditing	NOUN
ajfa-2787	59	15	standards	standard	NOUN
ajfa-2787	59	16	in	in	ADP
ajfa-2787	59	17	iran	iran	PROPN
ajfa-2787	59	18	.	.	PUNCT
ajfa-2787	60	1	by	by	ADP
ajfa-2787	60	2	the	the	DET
ajfa-2787	60	3	end	end	NOUN
ajfa-2787	60	4	of	of	ADP
ajfa-2787	60	5	2011	2011	NUM
ajfa-2787	60	6	,	,	PUNCT
ajfa-2787	60	7	32	32	NUM
ajfa-2787	60	8	accounting	accounting	NOUN
ajfa-2787	60	9	standards	standard	NOUN
ajfa-2787	60	10	and	and	CCONJ
ajfa-2787	60	11	37	37	NUM
ajfa-2787	60	12	auditing	auditing	NOUN
ajfa-2787	60	13	standards	standard	NOUN
ajfa-2787	60	14	had	have	AUX
ajfa-2787	60	15	been	be	AUX
ajfa-2787	60	16	passed	pass	VERB
ajfa-2787	60	17	in	in	ADP
ajfa-2787	60	18	committees	committee	NOUN
ajfa-2787	60	19	.	.	PUNCT
ajfa-2787	61	1	audit	audit	NOUN
ajfa-2787	61	2	organization	organization	NOUN
ajfa-2787	61	3	has	have	VERB
ajfa-2787	61	4	the	the	DET
ajfa-2787	61	5	responsibility	responsibility	NOUN
ajfa-2787	61	6	for	for	ADP
ajfa-2787	61	7	auditing	audit	VERB
ajfa-2787	61	8	governmental	governmental	ADJ
ajfa-2787	61	9	companies	company	NOUN
ajfa-2787	61	10	and	and	CCONJ
ajfa-2787	61	11	most	most	ADJ
ajfa-2787	61	12	other	other	ADJ
ajfa-2787	61	13	organizations	organization	NOUN
ajfa-2787	61	14	with	with	ADP
ajfa-2787	61	15	public	public	ADJ
ajfa-2787	61	16	ownership	ownership	NOUN
ajfa-2787	61	17	.	.	PUNCT
ajfa-2787	62	1	in	in	ADP
ajfa-2787	62	2	fact	fact	NOUN
ajfa-2787	62	3	,	,	PUNCT
ajfa-2787	62	4	audit	audit	NOUN
ajfa-2787	62	5	organization	organization	NOUN
ajfa-2787	62	6	is	be	AUX
ajfa-2787	62	7	by	by	ADP
ajfa-2787	62	8	far	far	ADV
ajfa-2787	62	9	the	the	DET
ajfa-2787	62	10	biggest	big	ADJ
ajfa-2787	62	11	auditor	auditor	NOUN
ajfa-2787	62	12	firm	firm	NOUN
ajfa-2787	62	13	in	in	ADP
ajfa-2787	62	14	iran	iran	PROPN
ajfa-2787	62	15	.	.	PUNCT
ajfa-2787	63	1	approximately	approximately	ADV
ajfa-2787	63	2	half	half	DET
ajfa-2787	63	3	the	the	DET
ajfa-2787	63	4	audits	audits	NOUN
ajfa-2787	63	5	in	in	ADP
ajfa-2787	63	6	iran	iran	PROPN
ajfa-2787	63	7	are	be	AUX
ajfa-2787	63	8	conducted	conduct	VERB
ajfa-2787	63	9	by	by	ADP
ajfa-2787	63	10	audit	audit	NOUN
ajfa-2787	63	11	organization	organization	NOUN
ajfa-2787	63	12	.	.	PUNCT
ajfa-2787	64	1	this	this	DET
ajfa-2787	64	2	situation	situation	NOUN
ajfa-2787	64	3	is	be	AUX
ajfa-2787	64	4	frequently	frequently	ADV
ajfa-2787	64	5	objected	object	VERB
ajfa-2787	64	6	by	by	ADP
ajfa-2787	64	7	private	private	ADJ
ajfa-2787	64	8	audit	audit	NOUN
ajfa-2787	64	9	firms	firm	NOUN
ajfa-2787	64	10	and	and	CCONJ
ajfa-2787	64	11	has	have	AUX
ajfa-2787	64	12	created	create	VERB
ajfa-2787	64	13	an	an	DET
ajfa-2787	64	14	intense	intense	ADJ
ajfa-2787	64	15	competitive	competitive	ADJ
ajfa-2787	64	16	audit	audit	NOUN
ajfa-2787	64	17	market	market	NOUN
ajfa-2787	64	18	for	for	ADP
ajfa-2787	64	19	non	non	ADJ
ajfa-2787	64	20	-	-	ADJ
ajfa-2787	64	21	governmental	governmental	ADJ
ajfa-2787	64	22	auditors	auditor	NOUN
ajfa-2787	64	23	to	to	PART
ajfa-2787	64	24	attract	attract	VERB
ajfa-2787	64	25	more	more	ADJ
ajfa-2787	64	26	clients	client	NOUN
ajfa-2787	64	27	from	from	ADP
ajfa-2787	64	28	asian	asian	ADJ
ajfa-2787	64	29	journal	journal	NOUN
ajfa-2787	64	30	of	of	ADP
ajfa-2787	64	31	finance	finance	PROPN
ajfa-2787	64	32	&	&	CCONJ
ajfa-2787	64	33	accounting	accounting	PROPN
ajfa-2787	64	34	issn	issn	PROPN
ajfa-2787	64	35	1946	1946	NUM
ajfa-2787	64	36	-	-	PUNCT
ajfa-2787	64	37	052x	052x	NOUN
ajfa-2787	64	38	2013	2013	NUM
ajfa-2787	64	39	,	,	PUNCT
ajfa-2787	64	40	vol	vol	NOUN
ajfa-2787	64	41	.	.	PROPN
ajfa-2787	64	42	5	5	NUM
ajfa-2787	64	43	,	,	PUNCT
ajfa-2787	64	44	no	no	INTJ
ajfa-2787	64	45	.	.	NOUN
ajfa-2787	64	46	1	1	NUM
ajfa-2787	64	47	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-2787	64	48	93	93	NUM
ajfa-2787	64	49	the	the	DET
ajfa-2787	64	50	other	other	ADJ
ajfa-2787	64	51	half	half	NOUN
ajfa-2787	64	52	of	of	ADP
ajfa-2787	64	53	audit	audit	NOUN
ajfa-2787	64	54	market	market	NOUN
ajfa-2787	64	55	and	and	CCONJ
ajfa-2787	64	56	also	also	ADV
ajfa-2787	64	57	attempt	attempt	VERB
ajfa-2787	64	58	to	to	PART
ajfa-2787	64	59	reduce	reduce	VERB
ajfa-2787	64	60	audit	audit	NOUN
ajfa-2787	64	61	organization	organization	NOUN
ajfa-2787	64	62	market	market	NOUN
ajfa-2787	64	63	share	share	NOUN
ajfa-2787	64	64	(	(	PUNCT
ajfa-2787	64	65	farajzade	farajzade	NOUN
ajfa-2787	64	66	and	and	CCONJ
ajfa-2787	64	67	makarem	makarem	VERB
ajfa-2787	64	68	,	,	PUNCT
ajfa-2787	64	69	2011	2011	NUM
ajfa-2787	64	70	)	)	PUNCT
ajfa-2787	64	71	.	.	PUNCT
ajfa-2787	65	1	2.2	2.2	NUM
ajfa-2787	65	2	.	.	PUNCT
ajfa-2787	66	1	tehran	tehran	PROPN
ajfa-2787	66	2	stock	stock	PROPN
ajfa-2787	66	3	exchange	exchange	PROPN
ajfa-2787	66	4	(	(	PUNCT
ajfa-2787	66	5	tse	tse	PROPN
ajfa-2787	66	6	)	)	PUNCT
ajfa-2787	66	7	tehran	tehran	PROPN
ajfa-2787	66	8	stock	stock	PROPN
ajfa-2787	66	9	exchange	exchange	PROPN
ajfa-2787	66	10	(	(	PUNCT
ajfa-2787	66	11	tse	tse	PROPN
ajfa-2787	66	12	)	)	PUNCT
ajfa-2787	66	13	was	be	AUX
ajfa-2787	66	14	founded	found	VERB
ajfa-2787	66	15	in	in	ADP
ajfa-2787	66	16	1967	1967	NUM
ajfa-2787	66	17	.	.	PUNCT
ajfa-2787	67	1	in	in	ADP
ajfa-2787	67	2	the	the	DET
ajfa-2787	67	3	first	first	ADJ
ajfa-2787	67	4	year	year	NOUN
ajfa-2787	67	5	,	,	PUNCT
ajfa-2787	67	6	only	only	ADV
ajfa-2787	67	7	six	six	NUM
ajfa-2787	67	8	companies	company	NOUN
ajfa-2787	67	9	were	be	AUX
ajfa-2787	67	10	in	in	ADP
ajfa-2787	67	11	the	the	DET
ajfa-2787	67	12	tse	tse	PROPN
ajfa-2787	67	13	list	list	NOUN
ajfa-2787	67	14	.	.	PUNCT
ajfa-2787	68	1	in	in	ADP
ajfa-2787	68	2	1989	1989	NUM
ajfa-2787	68	3	along	along	ADP
ajfa-2787	68	4	with	with	ADP
ajfa-2787	68	5	the	the	DET
ajfa-2787	68	6	revitalization	revitalization	NOUN
ajfa-2787	68	7	of	of	ADP
ajfa-2787	68	8	the	the	DET
ajfa-2787	68	9	private	private	ADJ
ajfa-2787	68	10	sector	sector	NOUN
ajfa-2787	68	11	and	and	CCONJ
ajfa-2787	68	12	privatization	privatization	NOUN
ajfa-2787	68	13	of	of	ADP
ajfa-2787	68	14	the	the	DET
ajfa-2787	68	15	state	state	NOUN
ajfa-2787	68	16	-	-	PUNCT
ajfa-2787	68	17	owned	own	VERB
ajfa-2787	68	18	enterprises	enterprise	NOUN
ajfa-2787	68	19	,	,	PUNCT
ajfa-2787	68	20	a	a	DET
ajfa-2787	68	21	new	new	ADJ
ajfa-2787	68	22	economic	economic	ADJ
ajfa-2787	68	23	program	program	NOUN
ajfa-2787	68	24	began	begin	VERB
ajfa-2787	68	25	to	to	PART
ajfa-2787	68	26	develop	develop	VERB
ajfa-2787	68	27	the	the	DET
ajfa-2787	68	28	promotion	promotion	NOUN
ajfa-2787	68	29	of	of	ADP
ajfa-2787	68	30	private	private	ADJ
ajfa-2787	68	31	sector	sector	NOUN
ajfa-2787	68	32	activities	activity	NOUN
ajfa-2787	68	33	.	.	PUNCT
ajfa-2787	69	1	this	this	PRON
ajfa-2787	69	2	coincided	coincide	VERB
ajfa-2787	69	3	with	with	ADP
ajfa-2787	69	4	the	the	DET
ajfa-2787	69	5	time	time	NOUN
ajfa-2787	69	6	that	that	SCONJ
ajfa-2787	69	7	the	the	DET
ajfa-2787	69	8	first	first	ADJ
ajfa-2787	69	9	five	five	NUM
ajfa-2787	69	10	-	-	PUNCT
ajfa-2787	69	11	year	year	NOUN
ajfa-2787	69	12	national	national	ADJ
ajfa-2787	69	13	development	development	NOUN
ajfa-2787	69	14	plan	plan	NOUN
ajfa-2787	69	15	in	in	ADP
ajfa-2787	69	16	the	the	DET
ajfa-2787	69	17	country	country	NOUN
ajfa-2787	69	18	was	be	AUX
ajfa-2787	69	19	at	at	ADP
ajfa-2787	69	20	the	the	DET
ajfa-2787	69	21	initial	initial	ADJ
ajfa-2787	69	22	stage	stage	NOUN
ajfa-2787	69	23	of	of	ADP
ajfa-2787	69	24	designing	design	VERB
ajfa-2787	69	25	.	.	PUNCT
ajfa-2787	70	1	in	in	ADP
ajfa-2787	70	2	fact	fact	NOUN
ajfa-2787	70	3	,	,	PUNCT
ajfa-2787	70	4	the	the	DET
ajfa-2787	70	5	tse	tse	PROPN
ajfa-2787	70	6	has	have	AUX
ajfa-2787	70	7	grown	grow	VERB
ajfa-2787	70	8	as	as	ADP
ajfa-2787	70	9	one	one	NUM
ajfa-2787	70	10	of	of	ADP
ajfa-2787	70	11	the	the	DET
ajfa-2787	70	12	most	most	ADV
ajfa-2787	70	13	important	important	ADJ
ajfa-2787	70	14	executive	executive	ADJ
ajfa-2787	70	15	mechanism	mechanism	NOUN
ajfa-2787	70	16	for	for	ADP
ajfa-2787	70	17	promoting	promote	VERB
ajfa-2787	70	18	the	the	DET
ajfa-2787	70	19	national	national	ADJ
ajfa-2787	70	20	economy	economy	NOUN
ajfa-2787	70	21	.	.	PUNCT
ajfa-2787	71	1	this	this	PRON
ajfa-2787	71	2	aimed	aim	VERB
ajfa-2787	71	3	at	at	ADP
ajfa-2787	71	4	the	the	DET
ajfa-2787	71	5	environment	environment	NOUN
ajfa-2787	71	6	facilitating	facilitate	VERB
ajfa-2787	71	7	contribution	contribution	NOUN
ajfa-2787	71	8	of	of	ADP
ajfa-2787	71	9	the	the	DET
ajfa-2787	71	10	private	private	ADJ
ajfa-2787	71	11	sector	sector	NOUN
ajfa-2787	71	12	in	in	ADP
ajfa-2787	71	13	productive	productive	ADJ
ajfa-2787	71	14	programs	program	NOUN
ajfa-2787	71	15	actively	actively	ADV
ajfa-2787	71	16	,	,	PUNCT
ajfa-2787	71	17	transferring	transfer	VERB
ajfa-2787	71	18	some	some	DET
ajfa-2787	71	19	state	state	NOUN
ajfa-2787	71	20	duties	duty	NOUN
ajfa-2787	71	21	to	to	ADP
ajfa-2787	71	22	the	the	DET
ajfa-2787	71	23	private	private	ADJ
ajfa-2787	71	24	sector	sector	NOUN
ajfa-2787	71	25	and	and	CCONJ
ajfa-2787	71	26	mobilizing	mobilize	VERB
ajfa-2787	71	27	private	private	ADJ
ajfa-2787	71	28	savings	saving	NOUN
ajfa-2787	71	29	into	into	ADP
ajfa-2787	71	30	investment	investment	NOUN
ajfa-2787	71	31	programs	program	NOUN
ajfa-2787	71	32	.	.	PUNCT
ajfa-2787	72	1	since	since	SCONJ
ajfa-2787	72	2	then	then	ADV
ajfa-2787	72	3	the	the	DET
ajfa-2787	72	4	stock	stock	NOUN
ajfa-2787	72	5	exchange	exchange	NOUN
ajfa-2787	72	6	market	market	NOUN
ajfa-2787	72	7	has	have	AUX
ajfa-2787	72	8	grown	grow	VERB
ajfa-2787	72	9	continuously	continuously	ADV
ajfa-2787	72	10	till	till	SCONJ
ajfa-2787	72	11	today	today	NOUN
ajfa-2787	72	12	.	.	PUNCT
ajfa-2787	73	1	in	in	ADP
ajfa-2787	73	2	recent	recent	ADJ
ajfa-2787	73	3	years	year	NOUN
ajfa-2787	73	4	,	,	PUNCT
ajfa-2787	73	5	the	the	DET
ajfa-2787	73	6	tse	tse	NOUN
ajfa-2787	73	7	has	have	AUX
ajfa-2787	73	8	evolved	evolve	VERB
ajfa-2787	73	9	into	into	ADP
ajfa-2787	73	10	an	an	DET
ajfa-2787	73	11	exciting	exciting	ADJ
ajfa-2787	73	12	and	and	CCONJ
ajfa-2787	73	13	growing	grow	VERB
ajfa-2787	73	14	marketplace	marketplace	NOUN
ajfa-2787	73	15	for	for	ADP
ajfa-2787	73	16	many	many	ADJ
ajfa-2787	73	17	investors	investor	NOUN
ajfa-2787	73	18	.	.	PUNCT
ajfa-2787	74	1	now	now	ADV
ajfa-2787	74	2	there	there	PRON
ajfa-2787	74	3	are	be	VERB
ajfa-2787	74	4	more	more	ADJ
ajfa-2787	74	5	than	than	ADP
ajfa-2787	74	6	460	460	NUM
ajfa-2787	74	7	companies	company	NOUN
ajfa-2787	74	8	in	in	ADP
ajfa-2787	74	9	the	the	DET
ajfa-2787	74	10	tse	tse	PROPN
ajfa-2787	74	11	investors	investor	NOUN
ajfa-2787	74	12	'	'	PART
ajfa-2787	74	13	trade	trade	NOUN
ajfa-2787	74	14	-	-	PUNCT
ajfa-2787	74	15	in	in	ADP
ajfa-2787	74	16	securities	security	NOUN
ajfa-2787	74	17	hall	hall	NOUN
ajfa-2787	74	18	.	.	PUNCT
ajfa-2787	75	1	the	the	DET
ajfa-2787	75	2	new	new	ADJ
ajfa-2787	75	3	capital	capital	NOUN
ajfa-2787	75	4	market	market	NOUN
ajfa-2787	75	5	law	law	NOUN
ajfa-2787	75	6	was	be	AUX
ajfa-2787	75	7	passed	pass	VERB
ajfa-2787	75	8	in	in	ADP
ajfa-2787	75	9	november	november	PROPN
ajfa-2787	75	10	2005	2005	NUM
ajfa-2787	75	11	,	,	PUNCT
ajfa-2787	75	12	forty	forty	NUM
ajfa-2787	75	13	years	year	NOUN
ajfa-2787	75	14	since	since	SCONJ
ajfa-2787	75	15	the	the	DET
ajfa-2787	75	16	establishment	establishment	NOUN
ajfa-2787	75	17	of	of	ADP
ajfa-2787	75	18	the	the	DET
ajfa-2787	75	19	tse	tse	PROPN
ajfa-2787	75	20	.	.	PUNCT
ajfa-2787	76	1	under	under	ADP
ajfa-2787	76	2	the	the	DET
ajfa-2787	76	3	new	new	ADJ
ajfa-2787	76	4	law	law	NOUN
ajfa-2787	76	5	,	,	PUNCT
ajfa-2787	76	6	tse	tse	PROPN
ajfa-2787	76	7	would	would	AUX
ajfa-2787	76	8	be	be	AUX
ajfa-2787	76	9	restructured	restructure	VERB
ajfa-2787	76	10	and	and	CCONJ
ajfa-2787	76	11	incorporated	incorporate	VERB
ajfa-2787	76	12	in	in	ADP
ajfa-2787	76	13	the	the	DET
ajfa-2787	76	14	private	private	ADJ
ajfa-2787	76	15	investment	investment	NOUN
ajfa-2787	76	16	.	.	PUNCT
ajfa-2787	77	1	(	(	PUNCT
ajfa-2787	77	2	pourheydari	pourheydari	ADJ
ajfa-2787	77	3	and	and	CCONJ
ajfa-2787	77	4	ali	ali	PROPN
ajfa-2787	77	5	ahmadi	ahmadi	PROPN
ajfa-2787	77	6	,	,	PUNCT
ajfa-2787	77	7	2008	2008	NUM
ajfa-2787	77	8	)	)	PUNCT
ajfa-2787	77	9	2.3	2.3	NUM
ajfa-2787	77	10	.	.	PUNCT
ajfa-2787	78	1	iranian	iranian	ADJ
ajfa-2787	78	2	association	association	PROPN
ajfa-2787	78	3	of	of	ADP
ajfa-2787	78	4	certified	certify	VERB
ajfa-2787	78	5	public	public	ADJ
ajfa-2787	78	6	accountants	accountant	NOUN
ajfa-2787	78	7	invoking	invoke	VERB
ajfa-2787	78	8	a	a	DET
ajfa-2787	78	9	bill	bill	NOUN
ajfa-2787	78	10	ratified	ratify	VERB
ajfa-2787	78	11	by	by	ADP
ajfa-2787	78	12	parliament	parliament	NOUN
ajfa-2787	78	13	,	,	PUNCT
ajfa-2787	78	14	iranian	iranian	ADJ
ajfa-2787	78	15	association	association	PROPN
ajfa-2787	78	16	of	of	ADP
ajfa-2787	78	17	certified	certify	VERB
ajfa-2787	78	18	public	public	ADJ
ajfa-2787	78	19	accountants	accountant	NOUN
ajfa-2787	78	20	(	(	PUNCT
ajfa-2787	78	21	iacpa	iacpa	PROPN
ajfa-2787	78	22	)	)	PUNCT
ajfa-2787	78	23	was	be	AUX
ajfa-2787	78	24	established	establish	VERB
ajfa-2787	78	25	in	in	ADP
ajfa-2787	78	26	2001	2001	NUM
ajfa-2787	78	27	.	.	PUNCT
ajfa-2787	79	1	based	base	VERB
ajfa-2787	79	2	upon	upon	SCONJ
ajfa-2787	79	3	the	the	DET
ajfa-2787	79	4	bill	bill	NOUN
ajfa-2787	79	5	,	,	PUNCT
ajfa-2787	79	6	government	government	NOUN
ajfa-2787	79	7	is	be	AUX
ajfa-2787	79	8	allowed	allow	VERB
ajfa-2787	79	9	to	to	PART
ajfa-2787	79	10	use	use	VERB
ajfa-2787	79	11	professional	professional	ADJ
ajfa-2787	79	12	services	service	NOUN
ajfa-2787	79	13	of	of	ADP
ajfa-2787	79	14	certified	certify	VERB
ajfa-2787	79	15	public	public	ADJ
ajfa-2787	79	16	accountants	accountant	NOUN
ajfa-2787	79	17	.	.	PUNCT
ajfa-2787	80	1	only	only	ADV
ajfa-2787	80	2	iacpa	iacpa	VERB
ajfa-2787	80	3	members	member	NOUN
ajfa-2787	80	4	are	be	AUX
ajfa-2787	80	5	permitted	permit	VERB
ajfa-2787	80	6	to	to	PART
ajfa-2787	80	7	establish	establish	VERB
ajfa-2787	80	8	audit	audit	NOUN
ajfa-2787	80	9	firms	firm	NOUN
ajfa-2787	80	10	.	.	PUNCT
ajfa-2787	81	1	currently	currently	ADV
ajfa-2787	81	2	,	,	PUNCT
ajfa-2787	81	3	auditing	auditing	NOUN
ajfa-2787	81	4	of	of	ADP
ajfa-2787	81	5	governmental	governmental	ADJ
ajfa-2787	81	6	companies	company	NOUN
ajfa-2787	81	7	is	be	AUX
ajfa-2787	81	8	mostly	mostly	ADV
ajfa-2787	81	9	carried	carry	VERB
ajfa-2787	81	10	out	out	ADP
ajfa-2787	81	11	by	by	ADP
ajfa-2787	81	12	ao	ao	PROPN
ajfa-2787	81	13	and	and	CCONJ
ajfa-2787	81	14	other	other	ADJ
ajfa-2787	81	15	entities	entity	NOUN
ajfa-2787	81	16	are	be	AUX
ajfa-2787	81	17	audited	audit	VERB
ajfa-2787	81	18	by	by	ADP
ajfa-2787	81	19	other	other	ADJ
ajfa-2787	81	20	audit	audit	NOUN
ajfa-2787	81	21	firms	firm	NOUN
ajfa-2787	81	22	.	.	PUNCT
ajfa-2787	82	1	although	although	SCONJ
ajfa-2787	82	2	ao	ao	PROPN
ajfa-2787	82	3	is	be	AUX
ajfa-2787	82	4	not	not	PART
ajfa-2787	82	5	prohibited	prohibit	VERB
ajfa-2787	82	6	from	from	ADP
ajfa-2787	82	7	auditing	auditing	NOUN
ajfa-2787	82	8	of	of	ADP
ajfa-2787	82	9	non	non	ADJ
ajfa-2787	82	10	-	-	ADJ
ajfa-2787	82	11	governmental	governmental	ADJ
ajfa-2787	82	12	companies	company	NOUN
ajfa-2787	82	13	,	,	PUNCT
ajfa-2787	82	14	its	its	PRON
ajfa-2787	82	15	major	major	ADJ
ajfa-2787	82	16	activity	activity	NOUN
ajfa-2787	82	17	is	be	AUX
ajfa-2787	82	18	concentrated	concentrate	VERB
ajfa-2787	82	19	on	on	ADP
ajfa-2787	82	20	public	public	ADJ
ajfa-2787	82	21	sector	sector	NOUN
ajfa-2787	82	22	.	.	PUNCT
ajfa-2787	83	1	iacpa	iacpa	PROPN
ajfa-2787	83	2	is	be	AUX
ajfa-2787	83	3	ambitiously	ambitiously	ADV
ajfa-2787	83	4	exerting	exert	VERB
ajfa-2787	83	5	pressure	pressure	NOUN
ajfa-2787	83	6	on	on	ADP
ajfa-2787	83	7	the	the	DET
ajfa-2787	83	8	government	government	NOUN
ajfa-2787	83	9	to	to	PART
ajfa-2787	83	10	gain	gain	VERB
ajfa-2787	83	11	the	the	DET
ajfa-2787	83	12	power	power	NOUN
ajfa-2787	83	13	to	to	PART
ajfa-2787	83	14	set	set	VERB
ajfa-2787	83	15	accounting	accounting	NOUN
ajfa-2787	83	16	and	and	CCONJ
ajfa-2787	83	17	auditing	auditing	NOUN
ajfa-2787	83	18	standards	standard	NOUN
ajfa-2787	83	19	,	,	PUNCT
ajfa-2787	83	20	and	and	CCONJ
ajfa-2787	83	21	also	also	ADV
ajfa-2787	83	22	to	to	PART
ajfa-2787	83	23	enjoy	enjoy	VERB
ajfa-2787	83	24	the	the	DET
ajfa-2787	83	25	right	right	NOUN
ajfa-2787	83	26	to	to	PART
ajfa-2787	83	27	audit	audit	VERB
ajfa-2787	83	28	more	more	ADJ
ajfa-2787	83	29	government	government	NOUN
ajfa-2787	83	30	-	-	PUNCT
ajfa-2787	83	31	affiliated	affiliate	VERB
ajfa-2787	83	32	firms	firm	NOUN
ajfa-2787	83	33	(	(	PUNCT
ajfa-2787	83	34	farajzade	farajzade	NOUN
ajfa-2787	83	35	and	and	CCONJ
ajfa-2787	83	36	makarem	makarem	VERB
ajfa-2787	83	37	,	,	PUNCT
ajfa-2787	83	38	2011	2011	NUM
ajfa-2787	83	39	)	)	PUNCT
ajfa-2787	83	40	.	.	PUNCT
ajfa-2787	84	1	according	accord	VERB
ajfa-2787	84	2	to	to	ADP
ajfa-2787	84	3	tse	tse	PROPN
ajfa-2787	84	4	regulations	regulation	NOUN
ajfa-2787	84	5	,	,	PUNCT
ajfa-2787	84	6	all	all	DET
ajfa-2787	84	7	listed	list	VERB
ajfa-2787	84	8	companies	company	NOUN
ajfa-2787	84	9	are	be	AUX
ajfa-2787	84	10	required	require	VERB
ajfa-2787	84	11	to	to	PART
ajfa-2787	84	12	prepare	prepare	VERB
ajfa-2787	84	13	audited	audit	VERB
ajfa-2787	84	14	financial	financial	ADJ
ajfa-2787	84	15	reports	report	NOUN
ajfa-2787	84	16	confirmed	confirm	VERB
ajfa-2787	84	17	by	by	ADP
ajfa-2787	84	18	reliable	reliable	ADJ
ajfa-2787	84	19	auditors	auditor	NOUN
ajfa-2787	84	20	.	.	PUNCT
ajfa-2787	85	1	reliable	reliable	ADJ
ajfa-2787	85	2	auditors	auditor	NOUN
ajfa-2787	85	3	are	be	AUX
ajfa-2787	85	4	those	those	DET
ajfa-2787	85	5	audit	audit	NOUN
ajfa-2787	85	6	firms	firm	NOUN
ajfa-2787	85	7	that	that	PRON
ajfa-2787	85	8	meet	meet	VERB
ajfa-2787	85	9	additional	additional	ADJ
ajfa-2787	85	10	criteria	criterion	NOUN
ajfa-2787	85	11	set	set	VERB
ajfa-2787	85	12	by	by	ADP
ajfa-2787	85	13	tse	tse	PROPN
ajfa-2787	85	14	.	.	PUNCT
ajfa-2787	86	1	by	by	ADP
ajfa-2787	86	2	the	the	DET
ajfa-2787	86	3	end	end	NOUN
ajfa-2787	86	4	of	of	ADP
ajfa-2787	86	5	2011	2011	NUM
ajfa-2787	86	6	,	,	PUNCT
ajfa-2787	86	7	more	more	ADJ
ajfa-2787	86	8	than	than	ADP
ajfa-2787	86	9	100	100	NUM
ajfa-2787	86	10	audit	audit	NOUN
ajfa-2787	86	11	firms	firm	NOUN
ajfa-2787	86	12	along	along	ADP
ajfa-2787	86	13	with	with	ADP
ajfa-2787	86	14	ao	ao	PROPN
ajfa-2787	86	15	were	be	AUX
ajfa-2787	86	16	adopted	adopt	VERB
ajfa-2787	86	17	by	by	ADP
ajfa-2787	86	18	tse	tse	PROPN
ajfa-2787	86	19	as	as	ADP
ajfa-2787	86	20	reliable	reliable	ADJ
ajfa-2787	86	21	auditor	auditor	NOUN
ajfa-2787	86	22	(	(	PUNCT
ajfa-2787	86	23	farajzade	farajzade	NOUN
ajfa-2787	86	24	and	and	CCONJ
ajfa-2787	86	25	makarem	makarem	VERB
ajfa-2787	86	26	,	,	PUNCT
ajfa-2787	86	27	2011	2011	NUM
ajfa-2787	86	28	)	)	PUNCT
ajfa-2787	86	29	.	.	PUNCT
ajfa-2787	87	1	3	3	X
ajfa-2787	87	2	.	.	X
ajfa-2787	87	3	literature	literature	NOUN
ajfa-2787	87	4	review	review	NOUN
ajfa-2787	87	5	in	in	ADP
ajfa-2787	87	6	this	this	DET
ajfa-2787	87	7	section	section	NOUN
ajfa-2787	87	8	the	the	DET
ajfa-2787	87	9	several	several	ADJ
ajfa-2787	87	10	of	of	ADP
ajfa-2787	87	11	studies	study	NOUN
ajfa-2787	87	12	have	have	AUX
ajfa-2787	87	13	been	be	AUX
ajfa-2787	87	14	presented	present	VERB
ajfa-2787	87	15	that	that	PRON
ajfa-2787	87	16	are	be	AUX
ajfa-2787	87	17	approximately	approximately	ADV
ajfa-2787	87	18	related	relate	VERB
ajfa-2787	87	19	to	to	ADP
ajfa-2787	87	20	the	the	DET
ajfa-2787	87	21	value	value	NOUN
ajfa-2787	87	22	relevance	relevance	NOUN
ajfa-2787	87	23	of	of	ADP
ajfa-2787	87	24	audit	audit	NOUN
ajfa-2787	87	25	factors	factor	NOUN
ajfa-2787	87	26	such	such	ADJ
ajfa-2787	87	27	as	as	ADP
ajfa-2787	87	28	audit	audit	NOUN
ajfa-2787	87	29	report	report	NOUN
ajfa-2787	87	30	,	,	PUNCT
ajfa-2787	87	31	type	type	NOUN
ajfa-2787	87	32	of	of	ADP
ajfa-2787	87	33	auditor	auditor	NOUN
ajfa-2787	87	34	and	and	CCONJ
ajfa-2787	87	35	tenure	tenure	NOUN
ajfa-2787	87	36	of	of	ADP
ajfa-2787	87	37	auditor	auditor	NOUN
ajfa-2787	87	38	.	.	PUNCT
ajfa-2787	88	1	ittonen	ittonen	NOUN
ajfa-2787	88	2	(	(	PUNCT
ajfa-2787	88	3	2012	2012	NUM
ajfa-2787	88	4	)	)	PUNCT
ajfa-2787	88	5	review	review	VERB
ajfa-2787	88	6	the	the	DET
ajfa-2787	88	7	archival	archival	NOUN
ajfa-2787	88	8	literature	literature	NOUN
ajfa-2787	88	9	on	on	ADP
ajfa-2787	88	10	market	market	NOUN
ajfa-2787	88	11	reactions	reaction	NOUN
ajfa-2787	88	12	to	to	ADP
ajfa-2787	88	13	qualified	qualified	ADJ
ajfa-2787	88	14	audit	audit	NOUN
ajfa-2787	88	15	reports	report	NOUN
ajfa-2787	88	16	and	and	CCONJ
ajfa-2787	88	17	to	to	PART
ajfa-2787	88	18	seek	seek	VERB
ajfa-2787	88	19	to	to	PART
ajfa-2787	88	20	identify	identify	VERB
ajfa-2787	88	21	the	the	DET
ajfa-2787	88	22	different	different	ADJ
ajfa-2787	88	23	approaches	approach	NOUN
ajfa-2787	88	24	used	use	VERB
ajfa-2787	88	25	in	in	ADP
ajfa-2787	88	26	those	those	DET
ajfa-2787	88	27	studies	study	NOUN
ajfa-2787	88	28	.	.	PUNCT
ajfa-2787	89	1	the	the	DET
ajfa-2787	89	2	result	result	NOUN
ajfa-2787	89	3	suggests	suggest	VERB
ajfa-2787	89	4	that	that	SCONJ
ajfa-2787	89	5	there	there	PRON
ajfa-2787	89	6	are	be	VERB
ajfa-2787	89	7	three	three	NUM
ajfa-2787	89	8	main	main	ADJ
ajfa-2787	89	9	approaches	approach	NOUN
ajfa-2787	89	10	used	use	VERB
ajfa-2787	89	11	in	in	ADP
ajfa-2787	89	12	the	the	DET
ajfa-2787	89	13	literature	literature	NOUN
ajfa-2787	89	14	:	:	PUNCT
ajfa-2787	89	15	the	the	DET
ajfa-2787	89	16	short	short	ADJ
ajfa-2787	89	17	-	-	PUNCT
ajfa-2787	89	18	window	window	NOUN
ajfa-2787	89	19	approach	approach	NOUN
ajfa-2787	89	20	,	,	PUNCT
ajfa-2787	89	21	the	the	DET
ajfa-2787	89	22	long	long	ADJ
ajfa-2787	89	23	-	-	PUNCT
ajfa-2787	89	24	window	window	NOUN
ajfa-2787	89	25	approach	approach	NOUN
ajfa-2787	89	26	,	,	PUNCT
ajfa-2787	89	27	and	and	CCONJ
ajfa-2787	89	28	the	the	DET
ajfa-2787	89	29	indirect	indirect	ADJ
ajfa-2787	89	30	approach	approach	NOUN
ajfa-2787	89	31	.	.	PUNCT
ajfa-2787	90	1	asian	asian	ADJ
ajfa-2787	90	2	journal	journal	PROPN
ajfa-2787	90	3	of	of	ADP
ajfa-2787	90	4	finance	finance	PROPN
ajfa-2787	90	5	&	&	CCONJ
ajfa-2787	90	6	accounting	accounting	PROPN
ajfa-2787	90	7	issn	issn	PROPN
ajfa-2787	90	8	1946	1946	NUM
ajfa-2787	90	9	-	-	PUNCT
ajfa-2787	90	10	052x	052x	NOUN
ajfa-2787	90	11	2013	2013	NUM
ajfa-2787	90	12	,	,	PUNCT
ajfa-2787	90	13	vol	vol	NOUN
ajfa-2787	90	14	.	.	PROPN
ajfa-2787	90	15	5	5	NUM
ajfa-2787	90	16	,	,	PUNCT
ajfa-2787	90	17	no	no	INTJ
ajfa-2787	90	18	.	.	NOUN
ajfa-2787	90	19	1	1	NUM
ajfa-2787	90	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-2787	90	21	94	94	NUM
ajfa-2787	90	22	kang	kang	PROPN
ajfa-2787	90	23	-	-	PUNCT
ajfa-2787	90	24	tao	tao	PROPN
ajfa-2787	90	25	and	and	CCONJ
ajfa-2787	90	26	ying	ying	PROPN
ajfa-2787	90	27	-	-	PUNCT
ajfa-2787	90	28	li	li	PROPN
ajfa-2787	90	29	(	(	PUNCT
ajfa-2787	90	30	2011	2011	NUM
ajfa-2787	90	31	)	)	PUNCT
ajfa-2787	90	32	investigates	investigate	VERB
ajfa-2787	90	33	whether	whether	SCONJ
ajfa-2787	90	34	audit	audit	NOUN
ajfa-2787	90	35	quality	quality	NOUN
ajfa-2787	90	36	can	can	AUX
ajfa-2787	90	37	increase	increase	VERB
ajfa-2787	90	38	the	the	DET
ajfa-2787	90	39	value	value	NOUN
ajfa-2787	90	40	relevance	relevance	NOUN
ajfa-2787	90	41	of	of	ADP
ajfa-2787	90	42	fair	fair	ADJ
ajfa-2787	90	43	value	value	NOUN
ajfa-2787	90	44	accounting	accounting	NOUN
ajfa-2787	90	45	.	.	PUNCT
ajfa-2787	91	1	the	the	DET
ajfa-2787	91	2	results	result	NOUN
ajfa-2787	91	3	indicate	indicate	VERB
ajfa-2787	91	4	that	that	PRON
ajfa-2787	91	5	fair	fair	ADJ
ajfa-2787	91	6	value	value	NOUN
ajfa-2787	91	7	accounting	accounting	NOUN
ajfa-2787	91	8	information	information	NOUN
ajfa-2787	91	9	has	have	VERB
ajfa-2787	91	10	incremental	incremental	ADJ
ajfa-2787	91	11	value	value	NOUN
ajfa-2787	91	12	relevance	relevance	NOUN
ajfa-2787	91	13	and	and	CCONJ
ajfa-2787	91	14	big	big	ADJ
ajfa-2787	91	15	4	4	NUM
ajfa-2787	91	16	auditing	auditing	NOUN
ajfa-2787	91	17	firms	firm	NOUN
ajfa-2787	91	18	can	can	AUX
ajfa-2787	91	19	improve	improve	VERB
ajfa-2787	91	20	the	the	DET
ajfa-2787	91	21	value	value	NOUN
ajfa-2787	91	22	relevance	relevance	NOUN
ajfa-2787	91	23	of	of	ADP
ajfa-2787	91	24	fair	fair	ADJ
ajfa-2787	91	25	value	value	NOUN
ajfa-2787	91	26	accounting	accounting	NOUN
ajfa-2787	91	27	information	information	NOUN
ajfa-2787	91	28	.	.	PUNCT
ajfa-2787	92	1	the	the	DET
ajfa-2787	92	2	relationship	relationship	NOUN
ajfa-2787	92	3	between	between	ADP
ajfa-2787	92	4	audit	audit	NOUN
ajfa-2787	92	5	quality	quality	NOUN
ajfa-2787	92	6	and	and	CCONJ
ajfa-2787	92	7	value	value	NOUN
ajfa-2787	92	8	relevance	relevance	NOUN
ajfa-2787	92	9	of	of	ADP
ajfa-2787	92	10	accounting	accounting	NOUN
ajfa-2787	92	11	information	information	NOUN
ajfa-2787	92	12	is	be	AUX
ajfa-2787	92	13	explored	explore	VERB
ajfa-2787	92	14	by	by	ADP
ajfa-2787	92	15	lee	lee	PROPN
ajfa-2787	92	16	and	and	CCONJ
ajfa-2787	92	17	lee	lee	PROPN
ajfa-2787	92	18	(	(	PUNCT
ajfa-2787	92	19	2011	2011	NUM
ajfa-2787	92	20	)	)	PUNCT
ajfa-2787	92	21	.	.	PUNCT
ajfa-2787	93	1	they	they	PRON
ajfa-2787	93	2	survey	survey	VERB
ajfa-2787	93	3	the	the	DET
ajfa-2787	93	4	effect	effect	NOUN
ajfa-2787	93	5	of	of	ADP
ajfa-2787	93	6	a	a	DET
ajfa-2787	93	7	firm	firm	NOUN
ajfa-2787	93	8	’s	’s	PART
ajfa-2787	93	9	future	future	ADJ
ajfa-2787	93	10	profitability	profitability	NOUN
ajfa-2787	93	11	on	on	ADP
ajfa-2787	93	12	its	its	PRON
ajfa-2787	93	13	book	book	NOUN
ajfa-2787	93	14	value	value	NOUN
ajfa-2787	93	15	,	,	PUNCT
ajfa-2787	93	16	when	when	SCONJ
ajfa-2787	93	17	estimating	estimate	VERB
ajfa-2787	93	18	the	the	DET
ajfa-2787	93	19	explanatory	explanatory	ADJ
ajfa-2787	93	20	power	power	NOUN
ajfa-2787	93	21	of	of	ADP
ajfa-2787	93	22	book	book	NOUN
ajfa-2787	93	23	value	value	NOUN
ajfa-2787	93	24	to	to	ADP
ajfa-2787	93	25	stock	stock	NOUN
ajfa-2787	93	26	return	return	NOUN
ajfa-2787	93	27	.	.	PUNCT
ajfa-2787	94	1	the	the	DET
ajfa-2787	94	2	results	result	NOUN
ajfa-2787	94	3	show	show	VERB
ajfa-2787	94	4	that	that	SCONJ
ajfa-2787	94	5	when	when	SCONJ
ajfa-2787	94	6	the	the	DET
ajfa-2787	94	7	big	big	ADJ
ajfa-2787	94	8	-	-	PUNCT
ajfa-2787	94	9	five	five	NUM
ajfa-2787	94	10	of	of	ADP
ajfa-2787	94	11	audit	audit	NOUN
ajfa-2787	94	12	firm	firm	NOUN
ajfa-2787	94	13	audited	audit	VERB
ajfa-2787	94	14	the	the	DET
ajfa-2787	94	15	earnings	earning	NOUN
ajfa-2787	94	16	and	and	CCONJ
ajfa-2787	94	17	book	book	NOUN
ajfa-2787	94	18	value	value	NOUN
ajfa-2787	94	19	,	,	PUNCT
ajfa-2787	94	20	it	it	PRON
ajfa-2787	94	21	explains	explain	VERB
ajfa-2787	94	22	more	more	ADJ
ajfa-2787	94	23	variations	variation	NOUN
ajfa-2787	94	24	in	in	ADP
ajfa-2787	94	25	stock	stock	NOUN
ajfa-2787	94	26	return	return	NOUN
ajfa-2787	94	27	than	than	ADP
ajfa-2787	94	28	those	those	PRON
ajfa-2787	94	29	audited	audit	VERB
ajfa-2787	94	30	by	by	ADP
ajfa-2787	94	31	other	other	ADJ
ajfa-2787	94	32	firms	firm	NOUN
ajfa-2787	94	33	.	.	PUNCT
ajfa-2787	95	1	hence	hence	ADV
ajfa-2787	95	2	,	,	PUNCT
ajfa-2787	95	3	the	the	DET
ajfa-2787	95	4	value	value	NOUN
ajfa-2787	95	5	relevance	relevance	NOUN
ajfa-2787	95	6	of	of	ADP
ajfa-2787	95	7	earnings	earning	NOUN
ajfa-2787	95	8	and	and	CCONJ
ajfa-2787	95	9	book	book	NOUN
ajfa-2787	95	10	value	value	NOUN
ajfa-2787	95	11	for	for	ADP
ajfa-2787	95	12	firms	firm	NOUN
ajfa-2787	95	13	which	which	PRON
ajfa-2787	95	14	audited	audit	VERB
ajfa-2787	95	15	by	by	ADP
ajfa-2787	95	16	the	the	DET
ajfa-2787	95	17	big	big	ADJ
ajfa-2787	95	18	-	-	PUNCT
ajfa-2787	95	19	five	five	NUM
ajfa-2787	95	20	of	of	ADP
ajfa-2787	95	21	audit	audit	NOUN
ajfa-2787	95	22	firms	firm	NOUN
ajfa-2787	95	23	are	be	AUX
ajfa-2787	95	24	more	more	ADJ
ajfa-2787	95	25	than	than	ADP
ajfa-2787	95	26	other	other	ADJ
ajfa-2787	95	27	firms	firm	NOUN
ajfa-2787	95	28	.	.	PUNCT
ajfa-2787	96	1	the	the	DET
ajfa-2787	96	2	market	market	NOUN
ajfa-2787	96	3	reaction	reaction	NOUN
ajfa-2787	96	4	to	to	ADP
ajfa-2787	96	5	auditor	auditor	NOUN
ajfa-2787	96	6	switching	switch	VERB
ajfa-2787	96	7	from	from	ADP
ajfa-2787	96	8	big	big	ADJ
ajfa-2787	96	9	4	4	NUM
ajfa-2787	96	10	to	to	ADP
ajfa-2787	96	11	third	third	ADJ
ajfa-2787	96	12	-	-	PUNCT
ajfa-2787	96	13	tier	tier	NOUN
ajfa-2787	96	14	small	small	ADJ
ajfa-2787	96	15	accounting	accounting	NOUN
ajfa-2787	96	16	firms	firm	NOUN
ajfa-2787	96	17	is	be	AUX
ajfa-2787	96	18	investigated	investigate	VERB
ajfa-2787	96	19	by	by	ADP
ajfa-2787	96	20	chang	chang	PROPN
ajfa-2787	96	21	and	and	CCONJ
ajfa-2787	96	22	et	et	PROPN
ajfa-2787	96	23	al	al	PROPN
ajfa-2787	96	24	.	.	PROPN
ajfa-2787	97	1	(	(	PUNCT
ajfa-2787	97	2	2010	2010	NUM
ajfa-2787	97	3	)	)	PUNCT
ajfa-2787	97	4	.	.	PUNCT
ajfa-2787	98	1	they	they	PRON
ajfa-2787	98	2	used	use	VERB
ajfa-2787	98	3	the	the	DET
ajfa-2787	98	4	period	period	NOUN
ajfa-2787	98	5	of	of	ADP
ajfa-2787	98	6	2002	2002	NUM
ajfa-2787	98	7	to	to	ADP
ajfa-2787	98	8	2006	2006	NUM
ajfa-2787	98	9	.	.	PUNCT
ajfa-2787	99	1	based	base	VERB
ajfa-2787	99	2	on	on	ADP
ajfa-2787	99	3	regulatory	regulatory	ADJ
ajfa-2787	99	4	changes	change	NOUN
ajfa-2787	99	5	,	,	PUNCT
ajfa-2787	99	6	they	they	PRON
ajfa-2787	99	7	separate	separate	VERB
ajfa-2787	99	8	sample	sample	NOUN
ajfa-2787	99	9	period	period	NOUN
ajfa-2787	99	10	into	into	ADP
ajfa-2787	99	11	two	two	NUM
ajfa-2787	99	12	segregate	segregate	NOUN
ajfa-2787	99	13	periods	period	NOUN
ajfa-2787	99	14	.	.	PUNCT
ajfa-2787	100	1	the	the	DET
ajfa-2787	100	2	result	result	NOUN
ajfa-2787	100	3	showed	show	VERB
ajfa-2787	100	4	a	a	DET
ajfa-2787	100	5	relatively	relatively	ADV
ajfa-2787	100	6	more	more	ADV
ajfa-2787	100	7	positive	positive	ADJ
ajfa-2787	100	8	stock	stock	NOUN
ajfa-2787	100	9	market	market	NOUN
ajfa-2787	100	10	reaction	reaction	NOUN
ajfa-2787	100	11	to	to	ADP
ajfa-2787	100	12	clients	client	NOUN
ajfa-2787	100	13	switching	switch	VERB
ajfa-2787	100	14	from	from	ADP
ajfa-2787	100	15	a	a	DET
ajfa-2787	100	16	big	big	ADJ
ajfa-2787	100	17	4	4	NUM
ajfa-2787	100	18	to	to	ADP
ajfa-2787	100	19	a	a	DET
ajfa-2787	100	20	smaller	small	ADJ
ajfa-2787	100	21	third	third	ADJ
ajfa-2787	100	22	-	-	PUNCT
ajfa-2787	100	23	tier	tier	NOUN
ajfa-2787	100	24	auditor	auditor	NOUN
ajfa-2787	100	25	in	in	ADP
ajfa-2787	100	26	period	period	NOUN
ajfa-2787	100	27	2	2	NUM
ajfa-2787	100	28	.	.	PUNCT
ajfa-2787	100	29	when	when	SCONJ
ajfa-2787	100	30	an	an	DET
ajfa-2787	100	31	audit	audit	NOUN
ajfa-2787	100	32	quality	quality	NOUN
ajfa-2787	100	33	is	be	AUX
ajfa-2787	100	34	decrease	decrease	NOUN
ajfa-2787	100	35	,	,	PUNCT
ajfa-2787	100	36	this	this	DET
ajfa-2787	100	37	relatively	relatively	ADV
ajfa-2787	100	38	more	more	ADV
ajfa-2787	100	39	positive	positive	ADJ
ajfa-2787	100	40	reaction	reaction	NOUN
ajfa-2787	100	41	in	in	ADP
ajfa-2787	100	42	period	period	NOUN
ajfa-2787	100	43	2	2	NUM
ajfa-2787	100	44	reflects	reflect	VERB
ajfa-2787	100	45	companies	company	NOUN
ajfa-2787	100	46	seeking	seek	VERB
ajfa-2787	100	47	better	well	ADJ
ajfa-2787	100	48	services	service	NOUN
ajfa-2787	100	49	rather	rather	ADV
ajfa-2787	100	50	than	than	ADP
ajfa-2787	100	51	a	a	DET
ajfa-2787	100	52	lower	low	ADJ
ajfa-2787	100	53	audit	audit	NOUN
ajfa-2787	100	54	fee	fee	NOUN
ajfa-2787	100	55	.	.	PUNCT
ajfa-2787	101	1	bich	bich	PROPN
ajfa-2787	101	2	ngoc	ngoc	PROPN
ajfa-2787	101	3	(	(	PUNCT
ajfa-2787	101	4	2010	2010	NUM
ajfa-2787	101	5	)	)	PUNCT
ajfa-2787	101	6	explored	explore	VERB
ajfa-2787	101	7	the	the	DET
ajfa-2787	101	8	value	value	NOUN
ajfa-2787	101	9	relevance	relevance	NOUN
ajfa-2787	101	10	of	of	ADP
ajfa-2787	101	11	accounting	account	VERB
ajfa-2787	101	12	information	information	NOUN
ajfa-2787	101	13	for	for	ADP
ajfa-2787	101	14	investment	investment	NOUN
ajfa-2787	101	15	by	by	ADP
ajfa-2787	101	16	large	large	ADJ
ajfa-2787	101	17	listed	list	VERB
ajfa-2787	101	18	company	company	NOUN
ajfa-2787	101	19	in	in	ADP
ajfa-2787	101	20	vietnamese	vietnamese	ADJ
ajfa-2787	101	21	stock	stock	NOUN
ajfa-2787	101	22	market	market	NOUN
ajfa-2787	101	23	.	.	PUNCT
ajfa-2787	102	1	he	he	PRON
ajfa-2787	102	2	addresses	address	VERB
ajfa-2787	102	3	that	that	SCONJ
ajfa-2787	102	4	whether	whether	SCONJ
ajfa-2787	102	5	accounting	account	VERB
ajfa-2787	102	6	information	information	NOUN
ajfa-2787	102	7	affects	affect	VERB
ajfa-2787	102	8	the	the	DET
ajfa-2787	102	9	decision	decision	NOUN
ajfa-2787	102	10	of	of	ADP
ajfa-2787	102	11	investor	investor	NOUN
ajfa-2787	102	12	and	and	CCONJ
ajfa-2787	102	13	the	the	DET
ajfa-2787	102	14	frequency	frequency	NOUN
ajfa-2787	102	15	of	of	ADP
ajfa-2787	102	16	the	the	DET
ajfa-2787	102	17	use	use	NOUN
ajfa-2787	102	18	of	of	ADP
ajfa-2787	102	19	information	information	NOUN
ajfa-2787	102	20	by	by	ADP
ajfa-2787	102	21	investors	investor	NOUN
ajfa-2787	102	22	.	.	PUNCT
ajfa-2787	103	1	the	the	DET
ajfa-2787	103	2	result	result	NOUN
ajfa-2787	103	3	of	of	ADP
ajfa-2787	103	4	this	this	DET
ajfa-2787	103	5	research	research	NOUN
ajfa-2787	103	6	shows	show	VERB
ajfa-2787	103	7	that	that	SCONJ
ajfa-2787	103	8	accounting	accounting	NOUN
ajfa-2787	103	9	information	information	NOUN
ajfa-2787	103	10	is	be	AUX
ajfa-2787	103	11	an	an	DET
ajfa-2787	103	12	important	important	ADJ
ajfa-2787	103	13	reference	reference	NOUN
ajfa-2787	103	14	source	source	NOUN
ajfa-2787	103	15	when	when	SCONJ
ajfa-2787	103	16	investors	investor	NOUN
ajfa-2787	103	17	make	make	VERB
ajfa-2787	103	18	investment	investment	NOUN
ajfa-2787	103	19	decisions	decision	NOUN
ajfa-2787	103	20	.	.	PUNCT
ajfa-2787	104	1	ittonen	ittonen	NOUN
ajfa-2787	104	2	(	(	PUNCT
ajfa-2787	104	3	2009	2009	NUM
ajfa-2787	104	4	)	)	PUNCT
ajfa-2787	104	5	investigated	investigate	VERB
ajfa-2787	104	6	the	the	DET
ajfa-2787	104	7	relevance	relevance	NOUN
ajfa-2787	104	8	of	of	ADP
ajfa-2787	104	9	auditors	auditor	NOUN
ajfa-2787	104	10	’	'	PUNCT
ajfa-2787	104	11	going	go	VERB
ajfa-2787	104	12	concern	concern	NOUN
ajfa-2787	104	13	and	and	CCONJ
ajfa-2787	104	14	internal	internal	ADJ
ajfa-2787	104	15	control	control	NOUN
ajfa-2787	104	16	reports	report	NOUN
ajfa-2787	104	17	to	to	ADP
ajfa-2787	104	18	investors	investor	NOUN
ajfa-2787	104	19	.	.	PUNCT
ajfa-2787	105	1	the	the	DET
ajfa-2787	105	2	sample	sample	NOUN
ajfa-2787	105	3	consists	consist	VERB
ajfa-2787	105	4	of	of	ADP
ajfa-2787	105	5	russell	russell	PROPN
ajfa-2787	105	6	3000	3000	NUM
ajfa-2787	105	7	index	index	NOUN
ajfa-2787	105	8	firms	firm	NOUN
ajfa-2787	105	9	.	.	PUNCT
ajfa-2787	106	1	it	it	PRON
ajfa-2787	106	2	includes	include	VERB
ajfa-2787	106	3	237	237	NUM
ajfa-2787	106	4	firms	firm	NOUN
ajfa-2787	106	5	with	with	ADP
ajfa-2787	106	6	going	go	VERB
ajfa-2787	106	7	concern	concern	ADJ
ajfa-2787	106	8	audit	audit	NOUN
ajfa-2787	106	9	reports	report	NOUN
ajfa-2787	106	10	.	.	PUNCT
ajfa-2787	107	1	the	the	DET
ajfa-2787	107	2	results	result	NOUN
ajfa-2787	107	3	confirm	confirm	VERB
ajfa-2787	107	4	that	that	SCONJ
ajfa-2787	107	5	the	the	DET
ajfa-2787	107	6	audit	audit	NOUN
ajfa-2787	107	7	reports	report	NOUN
ajfa-2787	107	8	studied	study	VERB
ajfa-2787	107	9	contain	contain	VERB
ajfa-2787	107	10	some	some	DET
ajfa-2787	107	11	relevant	relevant	ADJ
ajfa-2787	107	12	information	information	NOUN
ajfa-2787	107	13	to	to	ADP
ajfa-2787	107	14	the	the	DET
ajfa-2787	107	15	investors	investor	NOUN
ajfa-2787	107	16	.	.	PUNCT
ajfa-2787	108	1	ghosh	ghosh	PROPN
ajfa-2787	108	2	and	and	CCONJ
ajfa-2787	108	3	moon	moon	PROPN
ajfa-2787	108	4	(	(	PUNCT
ajfa-2787	108	5	2005	2005	NUM
ajfa-2787	108	6	)	)	PUNCT
ajfa-2787	108	7	address	address	NOUN
ajfa-2787	108	8	that	that	SCONJ
ajfa-2787	108	9	whether	whether	SCONJ
ajfa-2787	108	10	auditor	auditor	NOUN
ajfa-2787	108	11	tenure	tenure	NOUN
ajfa-2787	108	12	impair	impair	VERB
ajfa-2787	108	13	audit	audit	NOUN
ajfa-2787	108	14	quality	quality	NOUN
ajfa-2787	108	15	or	or	CCONJ
ajfa-2787	108	16	not	not	PART
ajfa-2787	108	17	.	.	PUNCT
ajfa-2787	109	1	the	the	DET
ajfa-2787	109	2	result	result	NOUN
ajfa-2787	109	3	shows	show	VERB
ajfa-2787	109	4	that	that	SCONJ
ajfa-2787	109	5	earnings	earning	NOUN
ajfa-2787	109	6	response	response	NOUN
ajfa-2787	109	7	coefficients	coefficient	NOUN
ajfa-2787	109	8	increase	increase	VERB
ajfa-2787	109	9	with	with	ADP
ajfa-2787	109	10	the	the	DET
ajfa-2787	109	11	length	length	NOUN
ajfa-2787	109	12	of	of	ADP
ajfa-2787	109	13	audit	audit	NOUN
ajfa-2787	109	14	firm	firm	ADJ
ajfa-2787	109	15	tenure	tenure	NOUN
ajfa-2787	109	16	,	,	PUNCT
ajfa-2787	109	17	consistent	consistent	ADJ
ajfa-2787	109	18	with	with	ADP
ajfa-2787	109	19	earnings	earning	NOUN
ajfa-2787	109	20	having	have	VERB
ajfa-2787	109	21	a	a	DET
ajfa-2787	109	22	greater	great	ADJ
ajfa-2787	109	23	influence	influence	NOUN
ajfa-2787	109	24	on	on	ADP
ajfa-2787	109	25	equity	equity	NOUN
ajfa-2787	109	26	prices	price	NOUN
ajfa-2787	109	27	as	as	ADP
ajfa-2787	109	28	auditor	auditor	NOUN
ajfa-2787	109	29	tenure	tenure	NOUN
ajfa-2787	109	30	increases	increase	VERB
ajfa-2787	109	31	.	.	PUNCT
ajfa-2787	110	1	balsam	balsam	NOUN
ajfa-2787	110	2	and	and	CCONJ
ajfa-2787	110	3	et	et	PROPN
ajfa-2787	110	4	al	al	PROPN
ajfa-2787	110	5	.	.	PROPN
ajfa-2787	111	1	(	(	PUNCT
ajfa-2787	111	2	2003	2003	NUM
ajfa-2787	111	3	)	)	PUNCT
ajfa-2787	111	4	examined	examine	VERB
ajfa-2787	111	5	the	the	DET
ajfa-2787	111	6	relationship	relationship	NOUN
ajfa-2787	111	7	between	between	ADP
ajfa-2787	111	8	quality	quality	NOUN
ajfa-2787	111	9	and	and	CCONJ
ajfa-2787	111	10	information	information	NOUN
ajfa-2787	111	11	content	content	NOUN
ajfa-2787	111	12	of	of	ADP
ajfa-2787	111	13	earnings	earning	NOUN
ajfa-2787	111	14	regarding	regard	VERB
ajfa-2787	111	15	audit	audit	NOUN
ajfa-2787	111	16	quality	quality	NOUN
ajfa-2787	111	17	.	.	PUNCT
ajfa-2787	112	1	they	they	PRON
ajfa-2787	112	2	concluded	conclude	VERB
ajfa-2787	112	3	that	that	SCONJ
ajfa-2787	112	4	the	the	DET
ajfa-2787	112	5	audit	audit	NOUN
ajfa-2787	112	6	quality	quality	NOUN
ajfa-2787	112	7	in	in	ADP
ajfa-2787	112	8	companies	company	NOUN
ajfa-2787	112	9	with	with	ADP
ajfa-2787	112	10	a	a	DET
ajfa-2787	112	11	high	high	ADJ
ajfa-2787	112	12	earnings	earning	NOUN
ajfa-2787	112	13	quality	quality	NOUN
ajfa-2787	112	14	and	and	CCONJ
ajfa-2787	112	15	information	information	NOUN
ajfa-2787	112	16	content	content	NOUN
ajfa-2787	112	17	of	of	ADP
ajfa-2787	112	18	earnings	earning	NOUN
ajfa-2787	112	19	is	be	AUX
ajfa-2787	112	20	more	more	ADJ
ajfa-2787	112	21	than	than	ADP
ajfa-2787	112	22	those	those	DET
ajfa-2787	112	23	companies	company	NOUN
ajfa-2787	112	24	which	which	PRON
ajfa-2787	112	25	possess	possess	VERB
ajfa-2787	112	26	a	a	DET
ajfa-2787	112	27	low	low	ADJ
ajfa-2787	112	28	range	range	NOUN
ajfa-2787	112	29	of	of	ADP
ajfa-2787	112	30	the	the	DET
ajfa-2787	112	31	two	two	NUM
ajfa-2787	112	32	mentioned	mention	VERB
ajfa-2787	112	33	factors	factor	NOUN
ajfa-2787	112	34	.	.	PUNCT
ajfa-2787	113	1	martinez	martinez	PROPN
ajfa-2787	113	2	and	and	CCONJ
ajfa-2787	113	3	et	et	PROPN
ajfa-2787	113	4	al	al	PROPN
ajfa-2787	113	5	.	.	PROPN
ajfa-2787	114	1	(	(	PUNCT
ajfa-2787	114	2	2003	2003	NUM
ajfa-2787	114	3	)	)	PUNCT
ajfa-2787	114	4	examine	examine	VERB
ajfa-2787	114	5	the	the	DET
ajfa-2787	114	6	reaction	reaction	NOUN
ajfa-2787	114	7	of	of	ADP
ajfa-2787	114	8	spanish	spanish	ADJ
ajfa-2787	114	9	capital	capital	NOUN
ajfa-2787	114	10	market	market	NOUN
ajfa-2787	114	11	to	to	ADP
ajfa-2787	114	12	qualified	qualified	ADJ
ajfa-2787	114	13	audit	audit	NOUN
ajfa-2787	114	14	reports	report	NOUN
ajfa-2787	114	15	.	.	PUNCT
ajfa-2787	115	1	they	they	PRON
ajfa-2787	115	2	address	address	VERB
ajfa-2787	115	3	whether	whether	SCONJ
ajfa-2787	115	4	there	there	PRON
ajfa-2787	115	5	is	be	VERB
ajfa-2787	115	6	a	a	DET
ajfa-2787	115	7	relationship	relationship	NOUN
ajfa-2787	115	8	between	between	ADP
ajfa-2787	115	9	audit	audit	NOUN
ajfa-2787	115	10	qualifications	qualification	NOUN
ajfa-2787	115	11	and	and	CCONJ
ajfa-2787	115	12	stock	stock	NOUN
ajfa-2787	115	13	prices	price	NOUN
ajfa-2787	115	14	in	in	ADP
ajfa-2787	115	15	the	the	DET
ajfa-2787	115	16	context	context	NOUN
ajfa-2787	115	17	of	of	ADP
ajfa-2787	115	18	the	the	DET
ajfa-2787	115	19	spanish	spanish	ADJ
ajfa-2787	115	20	market	market	NOUN
ajfa-2787	115	21	.	.	PUNCT
ajfa-2787	116	1	the	the	DET
ajfa-2787	116	2	event	event	NOUN
ajfa-2787	116	3	study	study	NOUN
ajfa-2787	116	4	methodology	methodology	NOUN
ajfa-2787	116	5	for	for	ADP
ajfa-2787	116	6	this	this	DET
ajfa-2787	116	7	purpose	purpose	NOUN
ajfa-2787	116	8	used	use	VERB
ajfa-2787	116	9	.	.	PUNCT
ajfa-2787	117	1	the	the	DET
ajfa-2787	117	2	results	result	NOUN
ajfa-2787	117	3	indicate	indicate	VERB
ajfa-2787	117	4	that	that	SCONJ
ajfa-2787	117	5	qualified	qualified	ADJ
ajfa-2787	117	6	audit	audit	NOUN
ajfa-2787	117	7	reports	report	NOUN
ajfa-2787	117	8	do	do	AUX
ajfa-2787	117	9	not	not	PART
ajfa-2787	117	10	have	have	VERB
ajfa-2787	117	11	information	information	NOUN
ajfa-2787	117	12	value	value	NOUN
ajfa-2787	117	13	for	for	ADP
ajfa-2787	117	14	investors	investor	NOUN
ajfa-2787	117	15	.	.	PUNCT
ajfa-2787	118	1	asian	asian	ADJ
ajfa-2787	118	2	journal	journal	PROPN
ajfa-2787	118	3	of	of	ADP
ajfa-2787	118	4	finance	finance	PROPN
ajfa-2787	118	5	&	&	CCONJ
ajfa-2787	118	6	accounting	accounting	PROPN
ajfa-2787	118	7	issn	issn	PROPN
ajfa-2787	118	8	1946	1946	NUM
ajfa-2787	118	9	-	-	PUNCT
ajfa-2787	118	10	052x	052x	NOUN
ajfa-2787	118	11	2013	2013	NUM
ajfa-2787	118	12	,	,	PUNCT
ajfa-2787	118	13	vol	vol	NOUN
ajfa-2787	118	14	.	.	PROPN
ajfa-2787	118	15	5	5	NUM
ajfa-2787	118	16	,	,	PUNCT
ajfa-2787	118	17	no	no	INTJ
ajfa-2787	118	18	.	.	NOUN
ajfa-2787	118	19	1	1	NUM
ajfa-2787	118	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-2787	118	21	95	95	NUM
ajfa-2787	118	22	4	4	NUM
ajfa-2787	118	23	.	.	PUNCT
ajfa-2787	118	24	hypothesis	hypothesis	NOUN
ajfa-2787	118	25	development	development	NOUN
ajfa-2787	118	26	the	the	DET
ajfa-2787	118	27	audited	audit	VERB
ajfa-2787	118	28	accounting	accounting	NOUN
ajfa-2787	118	29	information	information	NOUN
ajfa-2787	118	30	is	be	AUX
ajfa-2787	118	31	to	to	PART
ajfa-2787	118	32	enable	enable	VERB
ajfa-2787	118	33	the	the	DET
ajfa-2787	118	34	auditor	auditor	NOUN
ajfa-2787	118	35	to	to	PART
ajfa-2787	118	36	state	state	VERB
ajfa-2787	118	37	an	an	DET
ajfa-2787	118	38	opinion	opinion	NOUN
ajfa-2787	118	39	as	as	ADP
ajfa-2787	118	40	to	to	ADP
ajfa-2787	118	41	whether	whether	SCONJ
ajfa-2787	118	42	financial	financial	ADJ
ajfa-2787	118	43	statement	statement	NOUN
ajfa-2787	118	44	present	present	ADJ
ajfa-2787	118	45	fairly	fairly	ADV
ajfa-2787	118	46	.	.	PUNCT
ajfa-2787	119	1	audit	audit	NOUN
ajfa-2787	119	2	opinions	opinion	NOUN
ajfa-2787	119	3	are	be	AUX
ajfa-2787	119	4	public	public	ADJ
ajfa-2787	119	5	documents	document	NOUN
ajfa-2787	119	6	used	use	VERB
ajfa-2787	119	7	by	by	ADP
ajfa-2787	119	8	auditors	auditor	NOUN
ajfa-2787	119	9	as	as	ADP
ajfa-2787	119	10	a	a	DET
ajfa-2787	119	11	method	method	NOUN
ajfa-2787	119	12	in	in	ADP
ajfa-2787	119	13	communicating	communicate	VERB
ajfa-2787	119	14	the	the	DET
ajfa-2787	119	15	results	result	NOUN
ajfa-2787	119	16	of	of	ADP
ajfa-2787	119	17	the	the	DET
ajfa-2787	119	18	work	work	NOUN
ajfa-2787	119	19	to	to	ADP
ajfa-2787	119	20	the	the	DET
ajfa-2787	119	21	principal	principal	NOUN
ajfa-2787	119	22	and	and	CCONJ
ajfa-2787	119	23	other	other	ADJ
ajfa-2787	119	24	users	user	NOUN
ajfa-2787	119	25	of	of	ADP
ajfa-2787	119	26	the	the	DET
ajfa-2787	119	27	report	report	NOUN
ajfa-2787	119	28	.	.	PUNCT
ajfa-2787	120	1	audit	audit	NOUN
ajfa-2787	120	2	reports	report	NOUN
ajfa-2787	120	3	are	be	AUX
ajfa-2787	120	4	useful	useful	ADJ
ajfa-2787	120	5	in	in	ADP
ajfa-2787	120	6	the	the	DET
ajfa-2787	120	7	decision	decision	NOUN
ajfa-2787	120	8	making	making	NOUN
ajfa-2787	120	9	of	of	ADP
ajfa-2787	120	10	users	user	NOUN
ajfa-2787	120	11	if	if	SCONJ
ajfa-2787	120	12	it	it	PRON
ajfa-2787	120	13	can	can	AUX
ajfa-2787	120	14	convey	convey	VERB
ajfa-2787	120	15	a	a	DET
ajfa-2787	120	16	signal	signal	NOUN
ajfa-2787	120	17	to	to	ADP
ajfa-2787	120	18	users	user	NOUN
ajfa-2787	120	19	and	and	CCONJ
ajfa-2787	120	20	lead	lead	VERB
ajfa-2787	120	21	to	to	ADP
ajfa-2787	120	22	reaction	reaction	NOUN
ajfa-2787	120	23	in	in	ADP
ajfa-2787	120	24	capital	capital	NOUN
ajfa-2787	120	25	market	market	NOUN
ajfa-2787	120	26	.	.	PUNCT
ajfa-2787	121	1	thus	thus	ADV
ajfa-2787	121	2	,	,	PUNCT
ajfa-2787	121	3	audit	audit	NOUN
ajfa-2787	121	4	reports	report	NOUN
ajfa-2787	121	5	can	can	AUX
ajfa-2787	121	6	have	have	VERB
ajfa-2787	121	7	value	value	NOUN
ajfa-2787	121	8	relevance	relevance	NOUN
ajfa-2787	121	9	and	and	CCONJ
ajfa-2787	121	10	the	the	DET
ajfa-2787	121	11	unqualified	unqualified	ADJ
ajfa-2787	121	12	or	or	CCONJ
ajfa-2787	121	13	other	other	ADJ
ajfa-2787	121	14	audit	audit	NOUN
ajfa-2787	121	15	report	report	NOUN
ajfa-2787	121	16	can	can	AUX
ajfa-2787	121	17	different	different	VERB
ajfa-2787	121	18	the	the	DET
ajfa-2787	121	19	value	value	NOUN
ajfa-2787	121	20	relevance	relevance	NOUN
ajfa-2787	121	21	in	in	ADP
ajfa-2787	121	22	market	market	NOUN
ajfa-2787	121	23	capital	capital	NOUN
ajfa-2787	121	24	.	.	PUNCT
ajfa-2787	122	1	so	so	ADV
ajfa-2787	122	2	,	,	PUNCT
ajfa-2787	122	3	it	it	PRON
ajfa-2787	122	4	expected	expect	VERB
ajfa-2787	122	5	that	that	SCONJ
ajfa-2787	122	6	the	the	DET
ajfa-2787	122	7	value	value	NOUN
ajfa-2787	122	8	relevance	relevance	NOUN
ajfa-2787	122	9	increase	increase	NOUN
ajfa-2787	122	10	when	when	SCONJ
ajfa-2787	122	11	firm	firm	ADJ
ajfa-2787	122	12	have	have	VERB
ajfa-2787	122	13	unqualified	unqualified	ADJ
ajfa-2787	122	14	audit	audit	NOUN
ajfa-2787	122	15	report	report	NOUN
ajfa-2787	122	16	.	.	PUNCT
ajfa-2787	123	1	to	to	PART
ajfa-2787	123	2	examine	examine	VERB
ajfa-2787	123	3	the	the	DET
ajfa-2787	123	4	effects	effect	NOUN
ajfa-2787	123	5	of	of	ADP
ajfa-2787	123	6	audit	audit	NOUN
ajfa-2787	123	7	report	report	NOUN
ajfa-2787	123	8	on	on	ADP
ajfa-2787	123	9	the	the	DET
ajfa-2787	123	10	value	value	NOUN
ajfa-2787	123	11	relevance	relevance	NOUN
ajfa-2787	123	12	,	,	PUNCT
ajfa-2787	123	13	the	the	DET
ajfa-2787	123	14	following	follow	VERB
ajfa-2787	123	15	hypotheses	hypothesis	NOUN
ajfa-2787	123	16	are	be	AUX
ajfa-2787	123	17	set	set	VERB
ajfa-2787	123	18	:	:	PUNCT
ajfa-2787	123	19	h1	h1	NOUN
ajfa-2787	123	20	:	:	PUNCT
ajfa-2787	123	21	audit	audit	NOUN
ajfa-2787	123	22	report	report	NOUN
ajfa-2787	123	23	has	have	VERB
ajfa-2787	123	24	the	the	DET
ajfa-2787	123	25	value	value	NOUN
ajfa-2787	123	26	relevance	relevance	NOUN
ajfa-2787	123	27	in	in	ADP
ajfa-2787	123	28	iran	iran	PROPN
ajfa-2787	123	29	context	context	NOUN
ajfa-2787	123	30	.	.	PUNCT
ajfa-2787	124	1	accounting	accounting	NOUN
ajfa-2787	124	2	and	and	CCONJ
ajfa-2787	124	3	audit	audit	NOUN
ajfa-2787	124	4	information	information	NOUN
ajfa-2787	124	5	is	be	AUX
ajfa-2787	124	6	value	value	NOUN
ajfa-2787	124	7	relevance	relevance	NOUN
ajfa-2787	124	8	if	if	SCONJ
ajfa-2787	124	9	it	it	PRON
ajfa-2787	124	10	effect	effect	VERB
ajfa-2787	124	11	on	on	ADP
ajfa-2787	124	12	the	the	DET
ajfa-2787	124	13	users	user	NOUN
ajfa-2787	124	14	decision	decision	NOUN
ajfa-2787	124	15	making	make	VERB
ajfa-2787	124	16	.	.	PUNCT
ajfa-2787	125	1	firms	firm	NOUN
ajfa-2787	125	2	which	which	PRON
ajfa-2787	125	3	audited	audit	VERB
ajfa-2787	125	4	by	by	ADP
ajfa-2787	125	5	independent	independent	ADJ
ajfa-2787	125	6	auditors	auditor	NOUN
ajfa-2787	125	7	can	can	AUX
ajfa-2787	125	8	assure	assure	VERB
ajfa-2787	125	9	to	to	ADP
ajfa-2787	125	10	users	user	NOUN
ajfa-2787	125	11	about	about	ADP
ajfa-2787	125	12	disclosed	disclose	VERB
ajfa-2787	125	13	information	information	NOUN
ajfa-2787	125	14	.	.	PUNCT
ajfa-2787	126	1	thus	thus	ADV
ajfa-2787	126	2	,	,	PUNCT
ajfa-2787	126	3	the	the	DET
ajfa-2787	126	4	assurance	assurance	NOUN
ajfa-2787	126	5	conveys	convey	VERB
ajfa-2787	126	6	a	a	DET
ajfa-2787	126	7	positive	positive	ADJ
ajfa-2787	126	8	signal	signal	NOUN
ajfa-2787	126	9	to	to	ADP
ajfa-2787	126	10	capital	capital	NOUN
ajfa-2787	126	11	market	market	NOUN
ajfa-2787	126	12	and	and	CCONJ
ajfa-2787	126	13	result	result	VERB
ajfa-2787	126	14	to	to	ADP
ajfa-2787	126	15	market	market	NOUN
ajfa-2787	126	16	reaction	reaction	NOUN
ajfa-2787	126	17	.	.	PUNCT
ajfa-2787	127	1	as	as	SCONJ
ajfa-2787	127	2	discussed	discuss	VERB
ajfa-2787	127	3	before	before	ADV
ajfa-2787	127	4	,	,	PUNCT
ajfa-2787	127	5	audit	audit	NOUN
ajfa-2787	127	6	organization	organization	NOUN
ajfa-2787	127	7	(	(	PUNCT
ajfa-2787	127	8	ao	ao	PROPN
ajfa-2787	127	9	)	)	PUNCT
ajfa-2787	127	10	is	be	AUX
ajfa-2787	127	11	as	as	ADP
ajfa-2787	127	12	the	the	DET
ajfa-2787	127	13	biggest	big	ADJ
ajfa-2787	127	14	iranian	iranian	ADJ
ajfa-2787	127	15	audit	audit	NOUN
ajfa-2787	127	16	provider	provider	NOUN
ajfa-2787	127	17	and	and	CCONJ
ajfa-2787	127	18	it	it	PRON
ajfa-2787	127	19	concentrates	concentrate	VERB
ajfa-2787	127	20	on	on	ADP
ajfa-2787	127	21	governmental	governmental	ADJ
ajfa-2787	127	22	companies	company	NOUN
ajfa-2787	127	23	and	and	CCONJ
ajfa-2787	127	24	the	the	DET
ajfa-2787	127	25	most	most	ADV
ajfa-2787	127	26	other	other	ADJ
ajfa-2787	127	27	organizations	organization	NOUN
ajfa-2787	127	28	with	with	ADP
ajfa-2787	127	29	public	public	ADJ
ajfa-2787	127	30	ownership	ownership	NOUN
ajfa-2787	127	31	.	.	PUNCT
ajfa-2787	128	1	this	this	PRON
ajfa-2787	128	2	provides	provide	VERB
ajfa-2787	128	3	audit	audit	NOUN
ajfa-2787	128	4	organization	organization	NOUN
ajfa-2787	128	5	with	with	ADP
ajfa-2787	128	6	a	a	DET
ajfa-2787	128	7	considerable	considerable	ADJ
ajfa-2787	128	8	independence	independence	NOUN
ajfa-2787	128	9	;	;	PUNCT
ajfa-2787	128	10	enabling	enable	VERB
ajfa-2787	128	11	it	it	PRON
ajfa-2787	128	12	to	to	PART
ajfa-2787	128	13	conduct	conduct	VERB
ajfa-2787	128	14	its	its	PRON
ajfa-2787	128	15	audits	audits	NOUN
ajfa-2787	128	16	without	without	ADP
ajfa-2787	128	17	fear	fear	NOUN
ajfa-2787	128	18	of	of	ADP
ajfa-2787	128	19	losing	lose	VERB
ajfa-2787	128	20	its	its	PRON
ajfa-2787	128	21	clientele	clientele	NOUN
ajfa-2787	128	22	.	.	PUNCT
ajfa-2787	129	1	thus	thus	ADV
ajfa-2787	129	2	,	,	PUNCT
ajfa-2787	129	3	we	we	PRON
ajfa-2787	129	4	expect	expect	VERB
ajfa-2787	129	5	that	that	SCONJ
ajfa-2787	129	6	audit	audit	NOUN
ajfa-2787	129	7	organization	organization	NOUN
ajfa-2787	129	8	have	have	VERB
ajfa-2787	129	9	the	the	DET
ajfa-2787	129	10	value	value	NOUN
ajfa-2787	129	11	relevance	relevance	NOUN
ajfa-2787	129	12	more	more	ADV
ajfa-2787	129	13	than	than	ADP
ajfa-2787	129	14	the	the	DET
ajfa-2787	129	15	private	private	ADJ
ajfa-2787	129	16	audit	audit	NOUN
ajfa-2787	129	17	.	.	PUNCT
ajfa-2787	130	1	to	to	PART
ajfa-2787	130	2	examine	examine	VERB
ajfa-2787	130	3	the	the	DET
ajfa-2787	130	4	effects	effect	NOUN
ajfa-2787	130	5	of	of	ADP
ajfa-2787	130	6	the	the	DET
ajfa-2787	130	7	type	type	NOUN
ajfa-2787	130	8	of	of	ADP
ajfa-2787	130	9	auditor	auditor	NOUN
ajfa-2787	130	10	on	on	ADP
ajfa-2787	130	11	the	the	DET
ajfa-2787	130	12	value	value	NOUN
ajfa-2787	130	13	relevance	relevance	NOUN
ajfa-2787	130	14	,	,	PUNCT
ajfa-2787	130	15	the	the	DET
ajfa-2787	130	16	following	follow	VERB
ajfa-2787	130	17	hypothesis	hypothesis	NOUN
ajfa-2787	130	18	is	be	AUX
ajfa-2787	130	19	empirically	empirically	ADV
ajfa-2787	130	20	tested	test	VERB
ajfa-2787	130	21	:	:	PUNCT
ajfa-2787	130	22	h2	h2	NOUN
ajfa-2787	130	23	:	:	PUNCT
ajfa-2787	130	24	auditor	auditor	NOUN
ajfa-2787	130	25	type	type	NOUN
ajfa-2787	130	26	has	have	VERB
ajfa-2787	130	27	the	the	DET
ajfa-2787	130	28	value	value	NOUN
ajfa-2787	130	29	relevance	relevance	NOUN
ajfa-2787	130	30	in	in	ADP
ajfa-2787	130	31	iran	iran	PROPN
ajfa-2787	130	32	context	context	NOUN
ajfa-2787	130	33	.	.	PUNCT
ajfa-2787	131	1	independent	independent	ADJ
ajfa-2787	131	2	audits	audits	PROPN
ajfa-2787	131	3	enhance	enhance	VERB
ajfa-2787	131	4	the	the	DET
ajfa-2787	131	5	credibility	credibility	NOUN
ajfa-2787	131	6	of	of	ADP
ajfa-2787	131	7	corporate	corporate	ADJ
ajfa-2787	131	8	financial	financial	ADJ
ajfa-2787	131	9	reports	report	NOUN
ajfa-2787	131	10	and	and	CCONJ
ajfa-2787	131	11	assist	assist	VERB
ajfa-2787	131	12	investors	investor	NOUN
ajfa-2787	131	13	to	to	PART
ajfa-2787	131	14	make	make	VERB
ajfa-2787	131	15	rational	rational	ADJ
ajfa-2787	131	16	decisions	decision	NOUN
ajfa-2787	131	17	in	in	ADP
ajfa-2787	131	18	the	the	DET
ajfa-2787	131	19	capital	capital	NOUN
ajfa-2787	131	20	market	market	NOUN
ajfa-2787	131	21	.	.	PUNCT
ajfa-2787	132	1	the	the	DET
ajfa-2787	132	2	users	user	NOUN
ajfa-2787	132	3	are	be	AUX
ajfa-2787	132	4	perceived	perceive	VERB
ajfa-2787	132	5	to	to	PART
ajfa-2787	132	6	gain	gain	VERB
ajfa-2787	132	7	benefits	benefit	NOUN
ajfa-2787	132	8	from	from	ADP
ajfa-2787	132	9	the	the	DET
ajfa-2787	132	10	increased	increase	VERB
ajfa-2787	132	11	credibility	credibility	NOUN
ajfa-2787	132	12	.	.	PUNCT
ajfa-2787	133	1	these	these	DET
ajfa-2787	133	2	benefits	benefit	NOUN
ajfa-2787	133	3	are	be	AUX
ajfa-2787	133	4	typically	typically	ADV
ajfa-2787	133	5	considered	consider	VERB
ajfa-2787	133	6	to	to	PART
ajfa-2787	133	7	be	be	AUX
ajfa-2787	133	8	that	that	SCONJ
ajfa-2787	133	9	the	the	DET
ajfa-2787	133	10	quality	quality	NOUN
ajfa-2787	133	11	of	of	ADP
ajfa-2787	133	12	investment	investment	NOUN
ajfa-2787	133	13	decisions	decision	NOUN
ajfa-2787	133	14	are	be	AUX
ajfa-2787	133	15	improved	improve	VERB
ajfa-2787	133	16	when	when	SCONJ
ajfa-2787	133	17	they	they	PRON
ajfa-2787	133	18	are	be	AUX
ajfa-2787	133	19	based	base	VERB
ajfa-2787	133	20	on	on	ADP
ajfa-2787	133	21	reliable	reliable	ADJ
ajfa-2787	133	22	information	information	NOUN
ajfa-2787	133	23	.	.	PUNCT
ajfa-2787	134	1	but	but	CCONJ
ajfa-2787	134	2	,	,	PUNCT
ajfa-2787	134	3	when	when	SCONJ
ajfa-2787	134	4	the	the	DET
ajfa-2787	134	5	tenure	tenure	NOUN
ajfa-2787	134	6	of	of	ADP
ajfa-2787	134	7	auditors	auditor	NOUN
ajfa-2787	134	8	is	be	AUX
ajfa-2787	134	9	long	long	ADJ
ajfa-2787	134	10	,	,	PUNCT
ajfa-2787	134	11	it	it	PRON
ajfa-2787	134	12	may	may	AUX
ajfa-2787	134	13	have	have	VERB
ajfa-2787	134	14	a	a	DET
ajfa-2787	134	15	negative	negative	ADJ
ajfa-2787	134	16	effect	effect	NOUN
ajfa-2787	134	17	on	on	ADP
ajfa-2787	134	18	the	the	DET
ajfa-2787	134	19	value	value	NOUN
ajfa-2787	134	20	relevance	relevance	NOUN
ajfa-2787	134	21	and	and	CCONJ
ajfa-2787	134	22	hence	hence	ADV
ajfa-2787	134	23	,	,	PUNCT
ajfa-2787	134	24	a	a	DET
ajfa-2787	134	25	negative	negative	ADJ
ajfa-2787	134	26	signal	signal	NOUN
ajfa-2787	134	27	convey	convey	NOUN
ajfa-2787	134	28	to	to	ADP
ajfa-2787	134	29	the	the	DET
ajfa-2787	134	30	capital	capital	NOUN
ajfa-2787	134	31	market	market	NOUN
ajfa-2787	134	32	because	because	SCONJ
ajfa-2787	134	33	auditors	auditor	NOUN
ajfa-2787	134	34	who	who	PRON
ajfa-2787	134	35	perform	perform	VERB
ajfa-2787	134	36	over	over	ADP
ajfa-2787	134	37	the	the	DET
ajfa-2787	134	38	long	long	ADJ
ajfa-2787	134	39	term	term	NOUN
ajfa-2787	134	40	may	may	AUX
ajfa-2787	134	41	give	give	VERB
ajfa-2787	134	42	up	up	ADP
ajfa-2787	134	43	their	their	PRON
ajfa-2787	134	44	independence	independence	NOUN
ajfa-2787	134	45	to	to	PART
ajfa-2787	134	46	maintain	maintain	VERB
ajfa-2787	134	47	close	close	ADJ
ajfa-2787	134	48	relationships	relationship	NOUN
ajfa-2787	134	49	with	with	ADP
ajfa-2787	134	50	their	their	PRON
ajfa-2787	134	51	clients	client	NOUN
ajfa-2787	134	52	.	.	PUNCT
ajfa-2787	135	1	so	so	ADV
ajfa-2787	135	2	,	,	PUNCT
ajfa-2787	135	3	it	it	PRON
ajfa-2787	135	4	expected	expect	VERB
ajfa-2787	135	5	that	that	SCONJ
ajfa-2787	135	6	the	the	DET
ajfa-2787	135	7	value	value	NOUN
ajfa-2787	135	8	relevance	relevance	NOUN
ajfa-2787	135	9	is	be	AUX
ajfa-2787	135	10	decrease	decrease	NOUN
ajfa-2787	135	11	when	when	SCONJ
ajfa-2787	135	12	the	the	DET
ajfa-2787	135	13	tenure	tenure	NOUN
ajfa-2787	135	14	of	of	ADP
ajfa-2787	135	15	auditors	auditor	NOUN
ajfa-2787	135	16	is	be	AUX
ajfa-2787	135	17	long	long	ADJ
ajfa-2787	135	18	term	term	NOUN
ajfa-2787	135	19	.	.	PUNCT
ajfa-2787	136	1	to	to	PART
ajfa-2787	136	2	examine	examine	VERB
ajfa-2787	136	3	the	the	DET
ajfa-2787	136	4	effects	effect	NOUN
ajfa-2787	136	5	of	of	ADP
ajfa-2787	136	6	the	the	DET
ajfa-2787	136	7	tenure	tenure	NOUN
ajfa-2787	136	8	of	of	ADP
ajfa-2787	136	9	auditor	auditor	NOUN
ajfa-2787	136	10	on	on	ADP
ajfa-2787	136	11	the	the	DET
ajfa-2787	136	12	value	value	NOUN
ajfa-2787	136	13	relevance	relevance	NOUN
ajfa-2787	136	14	,	,	PUNCT
ajfa-2787	136	15	the	the	DET
ajfa-2787	136	16	following	follow	VERB
ajfa-2787	136	17	hypotheses	hypothesis	NOUN
ajfa-2787	136	18	are	be	AUX
ajfa-2787	136	19	set	set	VERB
ajfa-2787	136	20	:	:	PUNCT
ajfa-2787	136	21	h3	h3	NOUN
ajfa-2787	136	22	:	:	PUNCT
ajfa-2787	136	23	auditor	auditor	NOUN
ajfa-2787	136	24	tenure	tenure	NOUN
ajfa-2787	136	25	has	have	VERB
ajfa-2787	136	26	the	the	DET
ajfa-2787	136	27	value	value	NOUN
ajfa-2787	136	28	relevance	relevance	NOUN
ajfa-2787	136	29	in	in	ADP
ajfa-2787	136	30	iran	iran	PROPN
ajfa-2787	136	31	context	context	NOUN
ajfa-2787	136	32	.	.	PUNCT
ajfa-2787	137	1	in	in	ADP
ajfa-2787	137	2	order	order	NOUN
ajfa-2787	137	3	to	to	PART
ajfa-2787	137	4	examine	examine	VERB
ajfa-2787	137	5	the	the	DET
ajfa-2787	137	6	combine	combine	NOUN
ajfa-2787	137	7	of	of	ADP
ajfa-2787	137	8	independent	independent	ADJ
ajfa-2787	137	9	variables	variable	NOUN
ajfa-2787	137	10	such	such	ADJ
ajfa-2787	137	11	as	as	ADP
ajfa-2787	137	12	the	the	DET
ajfa-2787	137	13	audit	audit	NOUN
ajfa-2787	137	14	report	report	NOUN
ajfa-2787	137	15	,	,	PUNCT
ajfa-2787	137	16	auditor	auditor	NOUN
ajfa-2787	137	17	type	type	NOUN
ajfa-2787	137	18	and	and	CCONJ
ajfa-2787	137	19	the	the	DET
ajfa-2787	137	20	tenure	tenure	NOUN
ajfa-2787	137	21	of	of	ADP
ajfa-2787	137	22	auditor	auditor	NOUN
ajfa-2787	137	23	,	,	PUNCT
ajfa-2787	137	24	the	the	DET
ajfa-2787	137	25	following	follow	VERB
ajfa-2787	137	26	hypotheses	hypothesis	NOUN
ajfa-2787	137	27	are	be	AUX
ajfa-2787	137	28	set	set	VERB
ajfa-2787	137	29	:	:	PUNCT
ajfa-2787	137	30	h4	h4	NOUN
ajfa-2787	137	31	:	:	PUNCT
ajfa-2787	137	32	audit	audit	NOUN
ajfa-2787	137	33	report	report	NOUN
ajfa-2787	137	34	and	and	CCONJ
ajfa-2787	137	35	auditor	auditor	NOUN
ajfa-2787	137	36	type	type	NOUN
ajfa-2787	137	37	have	have	VERB
ajfa-2787	137	38	the	the	DET
ajfa-2787	137	39	value	value	NOUN
ajfa-2787	137	40	relevance	relevance	NOUN
ajfa-2787	137	41	in	in	ADP
ajfa-2787	137	42	iran	iran	PROPN
ajfa-2787	137	43	context	context	PROPN
ajfa-2787	137	44	h5	h5	PROPN
ajfa-2787	137	45	:	:	PUNCT
ajfa-2787	137	46	audit	audit	NOUN
ajfa-2787	137	47	report	report	NOUN
ajfa-2787	137	48	and	and	CCONJ
ajfa-2787	137	49	auditor	auditor	NOUN
ajfa-2787	137	50	tenure	tenure	NOUN
ajfa-2787	137	51	have	have	VERB
ajfa-2787	137	52	the	the	DET
ajfa-2787	137	53	value	value	NOUN
ajfa-2787	137	54	relevance	relevance	NOUN
ajfa-2787	137	55	in	in	ADP
ajfa-2787	137	56	iran	iran	PROPN
ajfa-2787	137	57	context	context	PROPN
ajfa-2787	137	58	h6	h6	PROPN
ajfa-2787	137	59	:	:	PUNCT
ajfa-2787	137	60	auditor	auditor	NOUN
ajfa-2787	137	61	type	type	NOUN
ajfa-2787	137	62	and	and	CCONJ
ajfa-2787	137	63	auditor	auditor	NOUN
ajfa-2787	137	64	tenure	tenure	NOUN
ajfa-2787	137	65	have	have	VERB
ajfa-2787	137	66	the	the	DET
ajfa-2787	137	67	value	value	NOUN
ajfa-2787	137	68	relevance	relevance	NOUN
ajfa-2787	137	69	in	in	ADP
ajfa-2787	137	70	iran	iran	PROPN
ajfa-2787	137	71	context	context	PROPN
ajfa-2787	137	72	h7	h7	PROPN
ajfa-2787	137	73	:	:	PUNCT
ajfa-2787	137	74	audit	audit	NOUN
ajfa-2787	137	75	report	report	NOUN
ajfa-2787	137	76	,	,	PUNCT
ajfa-2787	137	77	auditor	auditor	NOUN
ajfa-2787	137	78	type	type	NOUN
ajfa-2787	137	79	and	and	CCONJ
ajfa-2787	137	80	auditor	auditor	NOUN
ajfa-2787	137	81	tenure	tenure	NOUN
ajfa-2787	137	82	have	have	VERB
ajfa-2787	137	83	the	the	DET
ajfa-2787	137	84	value	value	NOUN
ajfa-2787	137	85	relevance	relevance	NOUN
ajfa-2787	137	86	in	in	ADP
ajfa-2787	137	87	iran	iran	PROPN
ajfa-2787	137	88	context	context	PROPN
ajfa-2787	137	89	asian	asian	PROPN
ajfa-2787	137	90	journal	journal	PROPN
ajfa-2787	137	91	of	of	ADP
ajfa-2787	137	92	finance	finance	PROPN
ajfa-2787	137	93	&	&	CCONJ
ajfa-2787	137	94	accounting	accounting	PROPN
ajfa-2787	137	95	issn	issn	PROPN
ajfa-2787	137	96	1946	1946	NUM
ajfa-2787	137	97	-	-	PUNCT
ajfa-2787	137	98	052x	052x	NOUN
ajfa-2787	137	99	2013	2013	NUM
ajfa-2787	137	100	,	,	PUNCT
ajfa-2787	137	101	vol	vol	NOUN
ajfa-2787	137	102	.	.	PROPN
ajfa-2787	137	103	5	5	NUM
ajfa-2787	137	104	,	,	PUNCT
ajfa-2787	137	105	no	no	INTJ
ajfa-2787	137	106	.	.	NOUN
ajfa-2787	137	107	1	1	NUM
ajfa-2787	137	108	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-2787	137	109	96	96	NUM
ajfa-2787	137	110	5	5	NUM
ajfa-2787	137	111	.	.	PUNCT
ajfa-2787	137	112	research	research	NOUN
ajfa-2787	137	113	methodology	methodology	NOUN
ajfa-2787	137	114	in	in	ADP
ajfa-2787	137	115	this	this	DET
ajfa-2787	137	116	paper	paper	NOUN
ajfa-2787	137	117	in	in	ADP
ajfa-2787	137	118	order	order	NOUN
ajfa-2787	137	119	to	to	PART
ajfa-2787	137	120	test	test	VERB
ajfa-2787	137	121	of	of	ADP
ajfa-2787	137	122	hypothesis	hypothesis	NOUN
ajfa-2787	137	123	we	we	PRON
ajfa-2787	137	124	used	use	VERB
ajfa-2787	137	125	seven	seven	NUM
ajfa-2787	137	126	equations	equation	NOUN
ajfa-2787	137	127	have	have	AUX
ajfa-2787	137	128	been	be	AUX
ajfa-2787	137	129	developed	develop	VERB
ajfa-2787	137	130	to	to	PART
ajfa-2787	137	131	test	test	VERB
ajfa-2787	137	132	h1	h1	PROPN
ajfa-2787	137	133	-	-	PUNCT
ajfa-2787	137	134	h7	h7	PROPN
ajfa-2787	137	135	.	.	PUNCT
ajfa-2787	138	1	this	this	DET
ajfa-2787	138	2	research	research	NOUN
ajfa-2787	138	3	for	for	ADP
ajfa-2787	138	4	the	the	DET
ajfa-2787	138	5	test	test	NOUN
ajfa-2787	138	6	of	of	ADP
ajfa-2787	138	7	hypothesis	hypothesis	NOUN
ajfa-2787	138	8	applied	apply	VERB
ajfa-2787	138	9	a	a	DET
ajfa-2787	138	10	long	long	ADJ
ajfa-2787	138	11	test	test	NOUN
ajfa-2787	138	12	window	window	NOUN
ajfa-2787	138	13	.	.	PUNCT
ajfa-2787	139	1	the	the	DET
ajfa-2787	139	2	long	long	ADJ
ajfa-2787	139	3	test	test	NOUN
ajfa-2787	139	4	window	window	NOUN
ajfa-2787	139	5	is	be	AUX
ajfa-2787	139	6	base	base	NOUN
ajfa-2787	139	7	on	on	ADP
ajfa-2787	139	8	the	the	DET
ajfa-2787	139	9	value	value	NOUN
ajfa-2787	139	10	relevance	relevance	NOUN
ajfa-2787	139	11	studies	study	NOUN
ajfa-2787	139	12	.	.	PUNCT
ajfa-2787	140	1	the	the	DET
ajfa-2787	140	2	ohlson	ohlson	NOUN
ajfa-2787	140	3	(	(	PUNCT
ajfa-2787	140	4	1995	1995	NUM
ajfa-2787	140	5	)	)	PUNCT
ajfa-2787	140	6	model	model	NOUN
ajfa-2787	140	7	used	use	VERB
ajfa-2787	140	8	in	in	ADP
ajfa-2787	140	9	the	the	DET
ajfa-2787	140	10	value	value	NOUN
ajfa-2787	140	11	relevance	relevance	NOUN
ajfa-2787	140	12	studies	study	NOUN
ajfa-2787	140	13	.	.	PUNCT
ajfa-2787	141	1	ohlson	ohlson	NOUN
ajfa-2787	141	2	model	model	NOUN
ajfa-2787	141	3	(	(	PUNCT
ajfa-2787	141	4	1995	1995	NUM
ajfa-2787	141	5	)	)	PUNCT
ajfa-2787	141	6	indicates	indicate	VERB
ajfa-2787	141	7	that	that	SCONJ
ajfa-2787	141	8	value	value	NOUN
ajfa-2787	141	9	is	be	AUX
ajfa-2787	141	10	a	a	DET
ajfa-2787	141	11	weighted	weighted	ADJ
ajfa-2787	141	12	function	function	NOUN
ajfa-2787	141	13	of	of	ADP
ajfa-2787	141	14	earnings	earning	NOUN
ajfa-2787	141	15	and	and	CCONJ
ajfa-2787	141	16	book	book	NOUN
ajfa-2787	141	17	value	value	NOUN
ajfa-2787	141	18	.	.	PUNCT
ajfa-2787	142	1	according	accord	VERB
ajfa-2787	142	2	to	to	ADP
ajfa-2787	142	3	research	research	NOUN
ajfa-2787	142	4	of	of	ADP
ajfa-2787	142	5	brown	brown	NOUN
ajfa-2787	142	6	and	and	CCONJ
ajfa-2787	142	7	et	et	NOUN
ajfa-2787	142	8	al	al	PROPN
ajfa-2787	142	9	.	.	PUNCT
ajfa-2787	143	1	(	(	PUNCT
ajfa-2787	143	2	1998	1998	NUM
ajfa-2787	143	3	)	)	PUNCT
ajfa-2787	143	4	,	,	PUNCT
ajfa-2787	143	5	in	in	ADP
ajfa-2787	143	6	this	this	DET
ajfa-2787	143	7	research	research	NOUN
ajfa-2787	143	8	we	we	PRON
ajfa-2787	143	9	used	use	VERB
ajfa-2787	143	10	lagged	lag	VERB
ajfa-2787	143	11	price	price	NOUN
ajfa-2787	143	12	as	as	ADP
ajfa-2787	143	13	a	a	DET
ajfa-2787	143	14	scale	scale	NOUN
ajfa-2787	143	15	proxy	proxy	NOUN
ajfa-2787	143	16	to	to	PART
ajfa-2787	143	17	deflate	deflate	VERB
ajfa-2787	143	18	price	price	NOUN
ajfa-2787	143	19	per	per	ADP
ajfa-2787	143	20	share	share	NOUN
ajfa-2787	143	21	,	,	PUNCT
ajfa-2787	143	22	book	book	NOUN
ajfa-2787	143	23	value	value	NOUN
ajfa-2787	143	24	per	per	ADP
ajfa-2787	143	25	share	share	NOUN
ajfa-2787	143	26	and	and	CCONJ
ajfa-2787	143	27	earnings	earning	NOUN
ajfa-2787	143	28	per	per	ADP
ajfa-2787	143	29	share	share	NOUN
ajfa-2787	143	30	.	.	PUNCT
ajfa-2787	144	1	we	we	PRON
ajfa-2787	144	2	define	define	VERB
ajfa-2787	144	3	value	value	NOUN
ajfa-2787	144	4	relevance	relevance	NOUN
ajfa-2787	144	5	as	as	ADP
ajfa-2787	144	6	the	the	DET
ajfa-2787	144	7	association	association	NOUN
ajfa-2787	144	8	between	between	ADP
ajfa-2787	144	9	accounting	accounting	NOUN
ajfa-2787	144	10	information	information	NOUN
ajfa-2787	144	11	and	and	CCONJ
ajfa-2787	144	12	equity	equity	NOUN
ajfa-2787	144	13	market	market	NOUN
ajfa-2787	144	14	values	value	NOUN
ajfa-2787	144	15	(	(	PUNCT
ajfa-2787	144	16	francis	francis	PROPN
ajfa-2787	144	17	and	and	CCONJ
ajfa-2787	144	18	schipper	schipper	PROPN
ajfa-2787	144	19	,	,	PUNCT
ajfa-2787	144	20	1999	1999	NUM
ajfa-2787	144	21	;	;	PUNCT
ajfa-2787	144	22	and	and	CCONJ
ajfa-2787	144	23	barth	barth	NOUN
ajfa-2787	144	24	,	,	PUNCT
ajfa-2787	144	25	beaver	beaver	NOUN
ajfa-2787	144	26	and	and	CCONJ
ajfa-2787	144	27	landsman	landsman	NOUN
ajfa-2787	144	28	,	,	PUNCT
ajfa-2787	144	29	2001	2001	NUM
ajfa-2787	144	30	)	)	PUNCT
ajfa-2787	144	31	.	.	PUNCT
ajfa-2787	145	1	in	in	ADP
ajfa-2787	145	2	this	this	DET
ajfa-2787	145	3	paper	paper	NOUN
ajfa-2787	145	4	depended	depend	VERB
ajfa-2787	145	5	variable	variable	NOUN
ajfa-2787	145	6	is	be	AUX
ajfa-2787	145	7	price	price	NOUN
ajfa-2787	145	8	per	per	ADP
ajfa-2787	145	9	share	share	NOUN
ajfa-2787	145	10	and	and	CCONJ
ajfa-2787	145	11	independent	independent	ADJ
ajfa-2787	145	12	variables	variable	NOUN
ajfa-2787	145	13	include	include	VERB
ajfa-2787	145	14	the	the	DET
ajfa-2787	145	15	book	book	NOUN
ajfa-2787	145	16	value	value	NOUN
ajfa-2787	145	17	per	per	ADP
ajfa-2787	145	18	share	share	NOUN
ajfa-2787	145	19	,	,	PUNCT
ajfa-2787	145	20	earning	earn	VERB
ajfa-2787	145	21	per	per	ADP
ajfa-2787	145	22	share	share	NOUN
ajfa-2787	145	23	,	,	PUNCT
ajfa-2787	145	24	report	report	NOUN
ajfa-2787	145	25	of	of	ADP
ajfa-2787	145	26	audit	audit	NOUN
ajfa-2787	145	27	,	,	PUNCT
ajfa-2787	145	28	type	type	NOUN
ajfa-2787	145	29	of	of	ADP
ajfa-2787	145	30	auditor	auditor	NOUN
ajfa-2787	145	31	and	and	CCONJ
ajfa-2787	145	32	tenure	tenure	NOUN
ajfa-2787	145	33	of	of	ADP
ajfa-2787	145	34	auditor	auditor	PROPN
ajfa-2787	145	35	.	.	PUNCT
ajfa-2787	146	1	equations	equation	NOUN
ajfa-2787	146	2	are	be	AUX
ajfa-2787	146	3	illustrated	illustrate	VERB
ajfa-2787	146	4	as	as	ADP
ajfa-2787	146	5	the	the	DET
ajfa-2787	146	6	following	following	NOUN
ajfa-2787	146	7	:	:	PUNCT
ajfa-2787	146	8	(	(	PUNCT
ajfa-2787	146	9	1	1	X
ajfa-2787	146	10	)	)	PUNCT
ajfa-2787	146	11	(	(	PUNCT
ajfa-2787	146	12	2	2	NUM
ajfa-2787	146	13	)	)	PUNCT
ajfa-2787	146	14	(	(	PUNCT
ajfa-2787	146	15	3	3	X
ajfa-2787	146	16	)	)	PUNCT
ajfa-2787	146	17	(	(	PUNCT
ajfa-2787	146	18	4	4	NUM
ajfa-2787	146	19	)	)	PUNCT
ajfa-2787	146	20	(	(	PUNCT
ajfa-2787	146	21	5	5	NUM
ajfa-2787	146	22	)	)	PUNCT
ajfa-2787	146	23	(	(	PUNCT
ajfa-2787	146	24	6	6	NUM
ajfa-2787	146	25	)	)	PUNCT
ajfa-2787	146	26	(	(	PUNCT
ajfa-2787	146	27	7	7	X
ajfa-2787	146	28	)	)	PUNCT
ajfa-2787	146	29	where	where	SCONJ
ajfa-2787	146	30	itp	itp	PROPN
ajfa-2787	146	31	is	be	AUX
ajfa-2787	146	32	price	price	NOUN
ajfa-2787	146	33	per	per	ADP
ajfa-2787	146	34	share	share	NOUN
ajfa-2787	146	35	at	at	ADP
ajfa-2787	146	36	four	four	NUM
ajfa-2787	146	37	month	month	NOUN
ajfa-2787	146	38	after	after	ADP
ajfa-2787	146	39	the	the	DET
ajfa-2787	146	40	end	end	NOUN
ajfa-2787	146	41	of	of	ADP
ajfa-2787	146	42	fiscal	fiscal	ADJ
ajfa-2787	146	43	year	year	NOUN
ajfa-2787	146	44	;	;	PUNCT
ajfa-2787	146	45	iteps	itep	NOUN
ajfa-2787	146	46	is	be	AUX
ajfa-2787	146	47	earnings	earning	NOUN
ajfa-2787	146	48	per	per	ADP
ajfa-2787	146	49	share	share	NOUN
ajfa-2787	146	50	at	at	ADP
ajfa-2787	146	51	the	the	DET
ajfa-2787	146	52	end	end	NOUN
ajfa-2787	146	53	of	of	ADP
ajfa-2787	146	54	fiscal	fiscal	ADJ
ajfa-2787	146	55	year	year	NOUN
ajfa-2787	146	56	;	;	PUNCT
ajfa-2787	146	57	itbv	itbv	PROPN
ajfa-2787	146	58	is	be	AUX
ajfa-2787	146	59	book	book	NOUN
ajfa-2787	146	60	value	value	NOUN
ajfa-2787	146	61	per	per	ADP
ajfa-2787	146	62	share	share	NOUN
ajfa-2787	146	63	at	at	ADP
ajfa-2787	146	64	the	the	DET
ajfa-2787	146	65	end	end	NOUN
ajfa-2787	146	66	of	of	ADP
ajfa-2787	146	67	fiscal	fiscal	ADJ
ajfa-2787	146	68	year	year	NOUN
ajfa-2787	146	69	;	;	PUNCT
ajfa-2787	146	70	itar	itar	PROPN
ajfa-2787	146	71	is	be	AUX
ajfa-2787	146	72	report	report	NOUN
ajfa-2787	146	73	of	of	ADP
ajfa-2787	146	74	audit	audit	NOUN
ajfa-2787	146	75	.	.	PUNCT
ajfa-2787	147	1	it	it	PRON
ajfa-2787	147	2	is	be	AUX
ajfa-2787	147	3	dummy	dummy	ADJ
ajfa-2787	147	4	variable	variable	NOUN
ajfa-2787	147	5	and	and	CCONJ
ajfa-2787	147	6	set	set	VERB
ajfa-2787	147	7	1	1	NUM
ajfa-2787	147	8	if	if	SCONJ
ajfa-2787	147	9	firm	firm	NOUN
ajfa-2787	147	10	has	have	VERB
ajfa-2787	147	11	an	an	DET
ajfa-2787	147	12	unqualified	unqualified	ADJ
ajfa-2787	147	13	audit	audit	NOUN
ajfa-2787	147	14	opinion	opinion	NOUN
ajfa-2787	147	15	,	,	PUNCT
ajfa-2787	147	16	but	but	CCONJ
ajfa-2787	147	17	0	0	NUM
ajfa-2787	147	18	otherwise	otherwise	ADV
ajfa-2787	147	19	;	;	PUNCT
ajfa-2787	147	20	itat	itat	PROPN
ajfa-2787	147	21	is	be	AUX
ajfa-2787	147	22	type	type	NOUN
ajfa-2787	147	23	of	of	ADP
ajfa-2787	147	24	auditor	auditor	NOUN
ajfa-2787	147	25	.	.	PUNCT
ajfa-2787	148	1	it	it	PRON
ajfa-2787	148	2	is	be	AUX
ajfa-2787	148	3	dummy	dummy	ADJ
ajfa-2787	148	4	variable	variable	NOUN
ajfa-2787	148	5	and	and	CCONJ
ajfa-2787	148	6	set	set	VERB
ajfa-2787	148	7	1	1	NUM
ajfa-2787	148	8	if	if	SCONJ
ajfa-2787	148	9	firm	firm	ADJ
ajfa-2787	148	10	audited	audit	VERB
ajfa-2787	148	11	by	by	ADP
ajfa-2787	148	12	audit	audit	NOUN
ajfa-2787	148	13	organization	organization	NOUN
ajfa-2787	148	14	,	,	PUNCT
ajfa-2787	148	15	but	but	CCONJ
ajfa-2787	148	16	0	0	NUM
ajfa-2787	148	17	otherwise	otherwise	ADV
ajfa-2787	148	18	;	;	PUNCT
ajfa-2787	148	19	itate	itate	VERB
ajfa-2787	148	20	is	be	AUX
ajfa-2787	148	21	tenure	tenure	NOUN
ajfa-2787	148	22	of	of	ADP
ajfa-2787	148	23	auditor	auditor	NOUN
ajfa-2787	148	24	in	in	ADP
ajfa-2787	148	25	firm	firm	NOUN
ajfa-2787	148	26	.	.	PUNCT
ajfa-2787	149	1	6	6	NUM
ajfa-2787	149	2	.	.	X
ajfa-2787	149	3	sample	sample	NOUN
ajfa-2787	149	4	selection	selection	NOUN
ajfa-2787	149	5	our	our	PRON
ajfa-2787	149	6	sample	sample	NOUN
ajfa-2787	149	7	covers	cover	VERB
ajfa-2787	149	8	listed	list	VERB
ajfa-2787	149	9	companies	company	NOUN
ajfa-2787	149	10	in	in	ADP
ajfa-2787	149	11	tehran	tehran	PROPN
ajfa-2787	149	12	stock	stock	PROPN
ajfa-2787	149	13	exchange	exchange	PROPN
ajfa-2787	149	14	(	(	PUNCT
ajfa-2787	149	15	tse	tse	PROPN
ajfa-2787	149	16	)	)	PUNCT
ajfa-2787	149	17	across	across	ADP
ajfa-2787	149	18	the	the	DET
ajfa-2787	149	19	period	period	NOUN
ajfa-2787	149	20	from	from	ADP
ajfa-2787	149	21	2001	2001	NUM
ajfa-2787	149	22	to	to	ADP
ajfa-2787	149	23	2010	2010	NUM
ajfa-2787	149	24	.	.	PUNCT
ajfa-2787	150	1	the	the	DET
ajfa-2787	150	2	sample	sample	NOUN
ajfa-2787	150	3	selection	selection	NOUN
ajfa-2787	150	4	criteria	criterion	NOUN
ajfa-2787	150	5	are	be	AUX
ajfa-2787	150	6	:	:	PUNCT
ajfa-2787	150	7	1	1	X
ajfa-2787	150	8	.	.	X
ajfa-2787	151	1	the	the	DET
ajfa-2787	151	2	end	end	NOUN
ajfa-2787	151	3	of	of	ADP
ajfa-2787	151	4	fiscal	fiscal	ADJ
ajfa-2787	151	5	year	year	NOUN
ajfa-2787	151	6	is	be	AUX
ajfa-2787	151	7	march	march	PROPN
ajfa-2787	151	8	201	201	NUM
ajfa-2787	151	9	,	,	PUNCT
ajfa-2787	151	10	2	2	NUM
ajfa-2787	151	11	.	.	X
ajfa-2787	151	12	data	datum	NOUN
ajfa-2787	151	13	is	be	AUX
ajfa-2787	151	14	available	available	ADJ
ajfa-2787	151	15	at	at	ADP
ajfa-2787	151	16	least	least	ADJ
ajfa-2787	151	17	for	for	ADP
ajfa-2787	151	18	seven	seven	NUM
ajfa-2787	151	19	years	year	NOUN
ajfa-2787	151	20	in	in	ADP
ajfa-2787	151	21	period	period	NOUN
ajfa-2787	151	22	2001	2001	NUM
ajfa-2787	151	23	to	to	ADP
ajfa-2787	151	24	2010	2010	NUM
ajfa-2787	151	25	,	,	PUNCT
ajfa-2787	151	26	and	and	CCONJ
ajfa-2787	151	27	1	1	NUM
ajfa-2787	151	28	the	the	DET
ajfa-2787	151	29	end	end	NOUN
ajfa-2787	151	30	of	of	ADP
ajfa-2787	151	31	fiscal	fiscal	ADJ
ajfa-2787	151	32	year	year	NOUN
ajfa-2787	151	33	in	in	ADP
ajfa-2787	151	34	iran	iran	PROPN
ajfa-2787	151	35	(	(	PUNCT
ajfa-2787	151	36	i.e.	i.e.	X
ajfa-2787	151	37	esfand	esfand	NOUN
ajfa-2787	151	38	29	29	NUM
ajfa-2787	151	39	)	)	PUNCT
ajfa-2787	151	40	is	be	AUX
ajfa-2787	151	41	equal	equal	ADJ
ajfa-2787	151	42	march	march	PROPN
ajfa-2787	151	43	20	20	NUM
ajfa-2787	151	44	data	datum	NOUN
ajfa-2787	151	45	.	.	PUNCT
ajfa-2787	152	1	itit4	itit4	PROPN
ajfa-2787	152	2	1it	1it	NOUN
ajfa-2787	153	1	it	it	PRON
ajfa-2787	154	1	31it	31it	NOUN
ajfa-2787	154	2	it	it	PRON
ajfa-2787	154	3	2	2	NUM
ajfa-2787	154	4	1	1	NUM
ajfa-2787	154	5	1it	1it	NOUN
ajfa-2787	154	6	it	it	PRON
ajfa-2787	154	7	ar	ar	VERB
ajfa-2787	155	1	p	p	PROPN
ajfa-2787	155	2	eps	eps	PROPN
ajfa-2787	155	3	p	p	PROPN
ajfa-2787	155	4	bv	bv	PROPN
ajfa-2787	156	1	p	p	PROPN
ajfa-2787	156	2	p	p	PROPN
ajfa-2787	156	3			PROPN
ajfa-2787	156	4			PROPN
ajfa-2787	156	5			NOUN
ajfa-2787	156	6	itit4	itit4	PROPN
ajfa-2787	156	7	1it	1it	NOUN
ajfa-2787	157	1	it	it	PRON
ajfa-2787	158	1	31it	31it	NOUN
ajfa-2787	158	2	it	it	PRON
ajfa-2787	158	3	2	2	NUM
ajfa-2787	158	4	1	1	NUM
ajfa-2787	158	5	1it	1it	VERB
ajfa-2787	158	6	it	it	PRON
ajfa-2787	158	7	at	at	ADP
ajfa-2787	158	8	p	p	PROPN
ajfa-2787	158	9	eps	eps	PROPN
ajfa-2787	158	10	p	p	PROPN
ajfa-2787	158	11	bv	bv	PROPN
ajfa-2787	158	12	p	p	PROPN
ajfa-2787	158	13	p	p	PROPN
ajfa-2787	158	14			PROPN
ajfa-2787	158	15			NOUN
ajfa-2787	158	16			NOUN
ajfa-2787	158	17	itit4	itit4	PROPN
ajfa-2787	158	18	1it	1it	NOUN
ajfa-2787	159	1	it	it	PRON
ajfa-2787	160	1	31it	31it	NOUN
ajfa-2787	160	2	it	it	PRON
ajfa-2787	160	3	2	2	NUM
ajfa-2787	160	4	1	1	NUM
ajfa-2787	160	5	1it	1it	NOUN
ajfa-2787	160	6	it	it	PRON
ajfa-2787	160	7	ate	eat	VERB
ajfa-2787	160	8	p	p	PROPN
ajfa-2787	160	9	eps	eps	PROPN
ajfa-2787	160	10	p	p	PROPN
ajfa-2787	160	11	bv	bv	PROPN
ajfa-2787	161	1	p	p	PROPN
ajfa-2787	161	2	p	p	PROPN
ajfa-2787	161	3			PROPN
ajfa-2787	161	4			PROPN
ajfa-2787	161	5			PROPN
ajfa-2787	161	6	itit5it4	itit5it4	PROPN
ajfa-2787	161	7	1it	1it	PROPN
ajfa-2787	162	1	it	it	PRON
ajfa-2787	163	1	31it	31it	NOUN
ajfa-2787	163	2	it	it	PRON
ajfa-2787	163	3	2	2	NUM
ajfa-2787	163	4	1	1	NUM
ajfa-2787	163	5	1it	1it	NOUN
ajfa-2787	163	6	it	it	PRON
ajfa-2787	163	7	atar	atar	VERB
ajfa-2787	163	8	p	p	PROPN
ajfa-2787	163	9	eps	eps	PROPN
ajfa-2787	163	10	p	p	PROPN
ajfa-2787	163	11	bv	bv	PROPN
ajfa-2787	164	1	p	p	PROPN
ajfa-2787	164	2	p	p	PROPN
ajfa-2787	164	3			PROPN
ajfa-2787	164	4			VERB
ajfa-2787	164	5			NOUN
ajfa-2787	164	6	itit5it4	itit5it4	PROPN
ajfa-2787	164	7	1it	1it	PROPN
ajfa-2787	165	1	it	it	PRON
ajfa-2787	166	1	31it	31it	NOUN
ajfa-2787	166	2	it	it	PRON
ajfa-2787	166	3	2	2	NUM
ajfa-2787	166	4	1	1	NUM
ajfa-2787	166	5	1it	1it	NOUN
ajfa-2787	166	6	it	it	PRON
ajfa-2787	166	7	ateat	ateat	VERB
ajfa-2787	167	1	p	p	PROPN
ajfa-2787	167	2	eps	eps	PROPN
ajfa-2787	167	3	p	p	PROPN
ajfa-2787	167	4	bv	bv	PROPN
ajfa-2787	168	1	p	p	PROPN
ajfa-2787	168	2	p	p	PROPN
ajfa-2787	168	3			PROPN
ajfa-2787	168	4			VERB
ajfa-2787	168	5			NOUN
ajfa-2787	168	6	itit6it5it4	itit6it5it4	ADJ
ajfa-2787	168	7	1it	1it	NOUN
ajfa-2787	168	8	it	it	PRON
ajfa-2787	169	1	31it	31it	NOUN
ajfa-2787	169	2	it	it	PRON
ajfa-2787	169	3	2	2	NUM
ajfa-2787	169	4	1	1	NUM
ajfa-2787	169	5	1it	1it	NOUN
ajfa-2787	169	6	it	it	PRON
ajfa-2787	169	7	ateatar	ateatar	ADP
ajfa-2787	170	1	p	p	PROPN
ajfa-2787	170	2	eps	eps	PROPN
ajfa-2787	170	3	p	p	PROPN
ajfa-2787	170	4	bv	bv	PROPN
ajfa-2787	171	1	p	p	PROPN
ajfa-2787	171	2	p	p	PROPN
ajfa-2787	171	3			PROPN
ajfa-2787	171	4			VERB
ajfa-2787	171	5			NOUN
ajfa-2787	171	6	itit5it4	itit5it4	PROPN
ajfa-2787	171	7	1it	1it	NOUN
ajfa-2787	172	1	it	it	PRON
ajfa-2787	173	1	31it	31it	NOUN
ajfa-2787	173	2	it	it	PRON
ajfa-2787	173	3	2	2	NUM
ajfa-2787	173	4	1	1	NUM
ajfa-2787	173	5	1it	1it	NOUN
ajfa-2787	173	6	it	it	PRON
ajfa-2787	173	7	atear	atear	VERB
ajfa-2787	174	1	p	p	PROPN
ajfa-2787	174	2	eps	eps	PROPN
ajfa-2787	174	3	p	p	PROPN
ajfa-2787	174	4	bv	bv	PROPN
ajfa-2787	175	1	p	p	PROPN
ajfa-2787	175	2	p	p	PROPN
ajfa-2787	175	3			PROPN
ajfa-2787	175	4			VERB
ajfa-2787	175	5			NOUN
ajfa-2787	175	6	asian	asian	ADJ
ajfa-2787	175	7	journal	journal	PROPN
ajfa-2787	175	8	of	of	ADP
ajfa-2787	175	9	finance	finance	PROPN
ajfa-2787	175	10	&	&	CCONJ
ajfa-2787	175	11	accounting	accounting	PROPN
ajfa-2787	175	12	issn	issn	PROPN
ajfa-2787	175	13	1946	1946	NUM
ajfa-2787	175	14	-	-	PUNCT
ajfa-2787	175	15	052x	052x	NOUN
ajfa-2787	175	16	2013	2013	NUM
ajfa-2787	175	17	,	,	PUNCT
ajfa-2787	175	18	vol	vol	NOUN
ajfa-2787	175	19	.	.	PROPN
ajfa-2787	175	20	5	5	NUM
ajfa-2787	175	21	,	,	PUNCT
ajfa-2787	175	22	no	no	INTJ
ajfa-2787	175	23	.	.	NOUN
ajfa-2787	175	24	1	1	NUM
ajfa-2787	175	25	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-2787	175	26	97	97	NUM
ajfa-2787	175	27	3	3	NUM
ajfa-2787	175	28	.	.	PUNCT
ajfa-2787	176	1	the	the	DET
ajfa-2787	176	2	company	company	NOUN
ajfa-2787	176	3	is	be	AUX
ajfa-2787	176	4	not	not	PART
ajfa-2787	176	5	loss	loss	NOUN
ajfa-2787	176	6	frequently	frequently	ADV
ajfa-2787	176	7	for	for	ADP
ajfa-2787	176	8	three	three	NUM
ajfa-2787	176	9	years	year	NOUN
ajfa-2787	176	10	.	.	PUNCT
ajfa-2787	177	1	in	in	ADP
ajfa-2787	177	2	order	order	NOUN
ajfa-2787	177	3	to	to	PART
ajfa-2787	177	4	increase	increase	VERB
ajfa-2787	177	5	the	the	DET
ajfa-2787	177	6	numbers	number	NOUN
ajfa-2787	177	7	of	of	ADP
ajfa-2787	177	8	firms	firm	NOUN
ajfa-2787	177	9	in	in	ADP
ajfa-2787	177	10	sample	sample	NOUN
ajfa-2787	177	11	,	,	PUNCT
ajfa-2787	177	12	we	we	PRON
ajfa-2787	177	13	set	set	VERB
ajfa-2787	177	14	second	second	ADJ
ajfa-2787	177	15	criterion	criterion	NOUN
ajfa-2787	177	16	.	.	PUNCT
ajfa-2787	178	1	summary	summary	NOUN
ajfa-2787	178	2	of	of	ADP
ajfa-2787	178	3	sample	sample	NOUN
ajfa-2787	178	4	criteria	criterion	NOUN
ajfa-2787	178	5	presented	present	VERB
ajfa-2787	178	6	as	as	ADP
ajfa-2787	178	7	follow	follow	NOUN
ajfa-2787	178	8	.	.	PUNCT
ajfa-2787	179	1	table	table	NOUN
ajfa-2787	179	2	1	1	NUM
ajfa-2787	179	3	.	.	PUNCT
ajfa-2787	180	1	summary	summary	NOUN
ajfa-2787	180	2	of	of	ADP
ajfa-2787	180	3	sample	sample	NOUN
ajfa-2787	180	4	selection	selection	NOUN
ajfa-2787	180	5	criteria	criterion	NOUN
ajfa-2787	180	6	firms	firm	NOUN
ajfa-2787	180	7	that	that	PRON
ajfa-2787	180	8	listed	list	VERB
ajfa-2787	180	9	on	on	ADP
ajfa-2787	180	10	the	the	DET
ajfa-2787	180	11	tse	tse	PROPN
ajfa-2787	180	12	between	between	ADP
ajfa-2787	180	13	2001	2001	NUM
ajfa-2787	180	14	to	to	ADP
ajfa-2787	180	15	2003	2003	NUM
ajfa-2787	180	16	the	the	DET
ajfa-2787	180	17	number	number	NOUN
ajfa-2787	180	18	of	of	ADP
ajfa-2787	180	19	listed	list	VERB
ajfa-2787	180	20	firms	firm	NOUN
ajfa-2787	180	21	the	the	DET
ajfa-2787	180	22	percentage	percentage	NOUN
ajfa-2787	180	23	of	of	ADP
ajfa-2787	180	24	total	total	ADJ
ajfa-2787	180	25	population	population	NOUN
ajfa-2787	180	26	364	364	NUM
ajfa-2787	180	27	100	100	NUM
ajfa-2787	180	28	deduct	deduct	NOUN
ajfa-2787	180	29	:	:	PUNCT
ajfa-2787	180	30	firms	firm	NOUN
ajfa-2787	180	31	with	with	ADP
ajfa-2787	180	32	fiscal	fiscal	ADJ
ajfa-2787	180	33	year	year	NOUN
ajfa-2787	180	34	-	-	PUNCT
ajfa-2787	180	35	end	end	NOUN
ajfa-2787	180	36	other	other	ADJ
ajfa-2787	180	37	than	than	ADP
ajfa-2787	180	38	20	20	NUM
ajfa-2787	180	39	march	march	NOUN
ajfa-2787	180	40	(	(	PUNCT
ajfa-2787	180	41	48	48	NUM
ajfa-2787	180	42	)	)	PUNCT
ajfa-2787	180	43	(	(	PUNCT
ajfa-2787	180	44	13.18	13.18	NUM
ajfa-2787	180	45	)	)	PUNCT
ajfa-2787	180	46	firms	firm	NOUN
ajfa-2787	180	47	with	with	ADP
ajfa-2787	180	48	missing	miss	VERB
ajfa-2787	180	49	data	datum	NOUN
ajfa-2787	180	50	(	(	PUNCT
ajfa-2787	180	51	136	136	NUM
ajfa-2787	180	52	)	)	PUNCT
ajfa-2787	180	53	(	(	PUNCT
ajfa-2787	180	54	37.36	37.36	NUM
ajfa-2787	180	55	)	)	PUNCT
ajfa-2787	180	56	firm	firm	NOUN
ajfa-2787	180	57	with	with	ADP
ajfa-2787	180	58	loss	loss	NOUN
ajfa-2787	180	59	frequently	frequently	ADV
ajfa-2787	180	60	for	for	ADP
ajfa-2787	180	61	more	more	ADJ
ajfa-2787	180	62	three	three	NUM
ajfa-2787	180	63	years	year	NOUN
ajfa-2787	180	64	(	(	PUNCT
ajfa-2787	180	65	24	24	NUM
ajfa-2787	180	66	)	)	PUNCT
ajfa-2787	180	67	(	(	PUNCT
ajfa-2787	180	68	6.59	6.59	NUM
ajfa-2787	180	69	)	)	PUNCT
ajfa-2787	180	70	final	final	ADJ
ajfa-2787	180	71	sample	sample	NOUN
ajfa-2787	180	72	156	156	NUM
ajfa-2787	180	73	42.87	42.87	NUM
ajfa-2787	180	74	7	7	NUM
ajfa-2787	180	75	.	.	PUNCT
ajfa-2787	180	76	results	result	NOUN
ajfa-2787	180	77	descriptive	descriptive	ADJ
ajfa-2787	180	78	statistics	statistic	NOUN
ajfa-2787	180	79	of	of	ADP
ajfa-2787	180	80	this	this	DET
ajfa-2787	180	81	paper	paper	NOUN
ajfa-2787	180	82	are	be	AUX
ajfa-2787	180	83	showed	show	VERB
ajfa-2787	180	84	in	in	ADP
ajfa-2787	180	85	tables	table	NOUN
ajfa-2787	180	86	2	2	NUM
ajfa-2787	180	87	and	and	CCONJ
ajfa-2787	180	88	3	3	NUM
ajfa-2787	180	89	.	.	X
ajfa-2787	180	90	price	price	NOUN
ajfa-2787	180	91	per	per	ADP
ajfa-2787	180	92	share	share	NOUN
ajfa-2787	180	93	has	have	VERB
ajfa-2787	180	94	a	a	DET
ajfa-2787	180	95	high	high	ADJ
ajfa-2787	180	96	standard	standard	ADJ
ajfa-2787	180	97	deviation	deviation	NOUN
ajfa-2787	180	98	.	.	PUNCT
ajfa-2787	181	1	the	the	DET
ajfa-2787	181	2	percent	percent	NOUN
ajfa-2787	181	3	trend	trend	NOUN
ajfa-2787	181	4	of	of	ADP
ajfa-2787	181	5	type	type	NOUN
ajfa-2787	181	6	of	of	ADP
ajfa-2787	181	7	audit	audit	NOUN
ajfa-2787	181	8	indicates	indicate	VERB
ajfa-2787	181	9	that	that	SCONJ
ajfa-2787	181	10	audit	audit	NOUN
ajfa-2787	181	11	privatization	privatization	NOUN
ajfa-2787	181	12	increase	increase	NOUN
ajfa-2787	181	13	in	in	ADP
ajfa-2787	181	14	the	the	DET
ajfa-2787	181	15	iranian	iranian	ADJ
ajfa-2787	181	16	capital	capital	NOUN
ajfa-2787	181	17	market	market	NOUN
ajfa-2787	181	18	during	during	ADP
ajfa-2787	181	19	the	the	DET
ajfa-2787	181	20	last	last	ADJ
ajfa-2787	181	21	decade	decade	NOUN
ajfa-2787	181	22	.	.	PUNCT
ajfa-2787	182	1	also	also	ADV
ajfa-2787	182	2	,	,	PUNCT
ajfa-2787	182	3	the	the	DET
ajfa-2787	182	4	percent	percent	NOUN
ajfa-2787	182	5	trend	trend	NOUN
ajfa-2787	182	6	of	of	ADP
ajfa-2787	182	7	unqualified	unqualified	ADJ
ajfa-2787	182	8	audit	audit	NOUN
ajfa-2787	182	9	opinion	opinion	NOUN
ajfa-2787	182	10	is	be	AUX
ajfa-2787	182	11	increase	increase	NOUN
ajfa-2787	182	12	in	in	ADP
ajfa-2787	182	13	the	the	DET
ajfa-2787	182	14	iranian	iranian	ADJ
ajfa-2787	182	15	capital	capital	NOUN
ajfa-2787	182	16	market	market	NOUN
ajfa-2787	182	17	during	during	ADP
ajfa-2787	182	18	the	the	DET
ajfa-2787	182	19	last	last	ADJ
ajfa-2787	182	20	decade	decade	NOUN
ajfa-2787	182	21	.	.	PUNCT
ajfa-2787	183	1	table	table	NOUN
ajfa-2787	183	2	2	2	NUM
ajfa-2787	183	3	.	.	PUNCT
ajfa-2787	183	4	descriptive	descriptive	ADJ
ajfa-2787	183	5	statistics	statistic	NOUN
ajfa-2787	183	6	of	of	ADP
ajfa-2787	183	7	qualitative	qualitative	ADJ
ajfa-2787	183	8	variables	variable	NOUN
ajfa-2787	183	9	percent	percent	NOUN
ajfa-2787	183	10	number	number	NOUN
ajfa-2787	183	11	of	of	ADP
ajfa-2787	183	12	unqualified	unqualified	ADJ
ajfa-2787	183	13	audit	audit	NOUN
ajfa-2787	183	14	opinion	opinion	NOUN
ajfa-2787	183	15	percent	percent	NOUN
ajfa-2787	183	16	number	number	NOUN
ajfa-2787	183	17	of	of	ADP
ajfa-2787	183	18	type	type	NOUN
ajfa-2787	183	19	of	of	ADP
ajfa-2787	183	20	auditn	auditn	NOUN
ajfa-2787	183	21	5	5	NUM
ajfa-2787	183	22	28	28	NUM
ajfa-2787	183	23	6181	6181	NUM
ajfa-2787	183	24	132	132	NUM
ajfa-2787	183	25	2001	2001	NUM
ajfa-2787	183	26	8	8	NUM
ajfa-2787	183	27	42	42	NUM
ajfa-2787	183	28	5477	5477	NUM
ajfa-2787	183	29	142	142	NUM
ajfa-2787	183	30	2002	2002	NUM
ajfa-2787	183	31	9	9	NUM
ajfa-2787	183	32	52	52	NUM
ajfa-2787	183	33	4364	4364	NUM
ajfa-2787	183	34	150	150	NUM
ajfa-2787	183	35	2003	2003	NUM
ajfa-2787	183	36	1057	1057	NUM
ajfa-2787	183	37	3147	3147	NUM
ajfa-2787	183	38	153	153	NUM
ajfa-2787	183	39	2004	2004	NUM
ajfa-2787	183	40	1160	1160	NUM
ajfa-2787	183	41	3148	3148	NUM
ajfa-2787	183	42	154	154	NUM
ajfa-2787	183	43	2005	2005	NUM
ajfa-2787	183	44	1264	1264	NUM
ajfa-2787	183	45	2742	2742	NUM
ajfa-2787	183	46	155	155	NUM
ajfa-2787	183	47	2006	2006	NUM
ajfa-2787	183	48	1265	1265	NUM
ajfa-2787	183	49	2741	2741	NUM
ajfa-2787	183	50	154	154	NUM
ajfa-2787	183	51	2007	2007	NUM
ajfa-2787	183	52	1162	1162	NUM
ajfa-2787	183	53	2539	2539	NUM
ajfa-2787	183	54	156	156	NUM
ajfa-2787	183	55	2008	2008	NUM
ajfa-2787	183	56	1265	1265	NUM
ajfa-2787	183	57	2336	2336	NUM
ajfa-2787	183	58	154	154	NUM
ajfa-2787	183	59	2009	2009	NUM
ajfa-2787	183	60	1159	1159	NUM
ajfa-2787	183	61	2436	2436	NUM
ajfa-2787	183	62	150	150	NUM
ajfa-2787	183	63	2010	2010	NUM
ajfa-2787	183	64	asian	asian	ADJ
ajfa-2787	183	65	journal	journal	NOUN
ajfa-2787	183	66	of	of	ADP
ajfa-2787	183	67	finance	finance	PROPN
ajfa-2787	183	68	&	&	CCONJ
ajfa-2787	183	69	accounting	accounting	PROPN
ajfa-2787	183	70	issn	issn	PROPN
ajfa-2787	183	71	1946	1946	NUM
ajfa-2787	183	72	-	-	PUNCT
ajfa-2787	183	73	052x	052x	NOUN
ajfa-2787	183	74	2013	2013	NUM
ajfa-2787	183	75	,	,	PUNCT
ajfa-2787	183	76	vol	vol	NOUN
ajfa-2787	183	77	.	.	PROPN
ajfa-2787	183	78	5	5	NUM
ajfa-2787	183	79	,	,	PUNCT
ajfa-2787	183	80	no	no	INTJ
ajfa-2787	183	81	.	.	NOUN
ajfa-2787	183	82	1	1	NUM
ajfa-2787	183	83	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-2787	183	84	98	98	NUM
ajfa-2787	183	85	table	table	NOUN
ajfa-2787	183	86	3	3	NUM
ajfa-2787	183	87	.	.	PUNCT
ajfa-2787	183	88	descriptive	descriptive	ADJ
ajfa-2787	183	89	statistics	statistic	NOUN
ajfa-2787	183	90	of	of	ADP
ajfa-2787	183	91	quantities	quantity	NOUN
ajfa-2787	183	92	variables	variable	VERB
ajfa-2787	183	93	variables	variable	NOUN
ajfa-2787	183	94	n	n	ADV
ajfa-2787	183	95	mean	mean	VERB
ajfa-2787	183	96	std	std	NOUN
ajfa-2787	183	97	.	.	PUNCT
ajfa-2787	184	1	deviation	deviation	NOUN
ajfa-2787	184	2	adjusted	adjust	VERB
ajfa-2787	184	3	price	price	NOUN
ajfa-2787	184	4	per	per	ADP
ajfa-2787	184	5	share	share	NOUN
ajfa-2787	184	6	1437	1437	NUM
ajfa-2787	184	7	1.09	1.09	NUM
ajfa-2787	184	8	0.82	0.82	NUM
ajfa-2787	184	9	adjusted	adjust	VERB
ajfa-2787	184	10	book	book	NOUN
ajfa-2787	184	11	value	value	NOUN
ajfa-2787	184	12	per	per	ADP
ajfa-2787	184	13	share	share	NOUN
ajfa-2787	184	14	(	(	PUNCT
ajfa-2787	184	15	bvps	bvps	NOUN
ajfa-2787	184	16	)	)	PUNCT
ajfa-2787	184	17	1487	1487	NUM
ajfa-2787	184	18	0.60	0.60	NUM
ajfa-2787	184	19	0.56	0.56	NUM
ajfa-2787	184	20	adjusted	adjust	VERB
ajfa-2787	184	21	earnings	earning	NOUN
ajfa-2787	184	22	per	per	ADP
ajfa-2787	184	23	share(eps	share(ep	NOUN
ajfa-2787	184	24	)	)	PUNCT
ajfa-2787	184	25	1427	1427	NUM
ajfa-2787	184	26	0.16	0.16	NUM
ajfa-2787	184	27	0.26	0.26	NUM
ajfa-2787	184	28	tenure	tenure	NOUN
ajfa-2787	184	29	of	of	ADP
ajfa-2787	184	30	audit	audit	NOUN
ajfa-2787	184	31	1487	1487	NUM
ajfa-2787	184	32	3.60	3.60	NUM
ajfa-2787	184	33	2.52	2.52	NUM
ajfa-2787	184	34	the	the	PRON
ajfa-2787	184	35	based	base	VERB
ajfa-2787	184	36	on	on	ADP
ajfa-2787	184	37	the	the	DET
ajfa-2787	184	38	result	result	NOUN
ajfa-2787	184	39	of	of	ADP
ajfa-2787	184	40	limer	limer	ADJ
ajfa-2787	184	41	test	test	NOUN
ajfa-2787	184	42	and	and	CCONJ
ajfa-2787	184	43	hausman	hausman	ADJ
ajfa-2787	184	44	test	test	NOUN
ajfa-2787	184	45	(	(	PUNCT
ajfa-2787	184	46	gujarati	gujarati	PROPN
ajfa-2787	184	47	,	,	PUNCT
ajfa-2787	184	48	2004	2004	NUM
ajfa-2787	184	49	)	)	PUNCT
ajfa-2787	184	50	,	,	PUNCT
ajfa-2787	184	51	we	we	PRON
ajfa-2787	184	52	used	use	VERB
ajfa-2787	184	53	the	the	DET
ajfa-2787	184	54	fixed	fix	VERB
ajfa-2787	184	55	effects	effect	NOUN
ajfa-2787	184	56	regressions	regression	NOUN
ajfa-2787	184	57	for	for	ADP
ajfa-2787	184	58	testing	testing	NOUN
ajfa-2787	184	59	of	of	ADP
ajfa-2787	184	60	hypothesis	hypothesis	NOUN
ajfa-2787	184	61	.	.	PUNCT
ajfa-2787	185	1	table	table	NOUN
ajfa-2787	185	2	4	4	NUM
ajfa-2787	185	3	presents	present	NOUN
ajfa-2787	185	4	regression	regression	NOUN
ajfa-2787	185	5	summary	summary	NOUN
ajfa-2787	185	6	statistics	statistic	NOUN
ajfa-2787	185	7	corresponding	correspond	VERB
ajfa-2787	185	8	to	to	ADP
ajfa-2787	185	9	the	the	DET
ajfa-2787	185	10	equations	equation	NOUN
ajfa-2787	185	11	.	.	PUNCT
ajfa-2787	186	1	the	the	DET
ajfa-2787	186	2	coefficient	coefficient	NOUN
ajfa-2787	186	3	estimates	estimate	NOUN
ajfa-2787	186	4	,	,	PUNCT
ajfa-2787	186	5	tstatistics	tstatistic	NOUN
ajfa-2787	186	6	,	,	PUNCT
ajfa-2787	186	7	and	and	CCONJ
ajfa-2787	186	8	adjasted	adjaste	VERB
ajfa-2787	186	9	-	-	PUNCT
ajfa-2787	186	10	r2	r2	NOUN
ajfa-2787	186	11	values	value	NOUN
ajfa-2787	186	12	are	be	AUX
ajfa-2787	186	13	presented	present	VERB
ajfa-2787	186	14	in	in	ADP
ajfa-2787	186	15	table	table	NOUN
ajfa-2787	186	16	4	4	NUM
ajfa-2787	186	17	.	.	PUNCT
ajfa-2787	187	1	at	at	ADP
ajfa-2787	187	2	or	or	CCONJ
ajfa-2787	187	3	below	below	ADP
ajfa-2787	187	4	a	a	DET
ajfa-2787	187	5	significant	significant	ADJ
ajfa-2787	187	6	level	level	NOUN
ajfa-2787	187	7	0.05	0.05	NUM
ajfa-2787	187	8	,	,	PUNCT
ajfa-2787	187	9	the	the	DET
ajfa-2787	187	10	f	f	NOUN
ajfa-2787	187	11	-	-	PUNCT
ajfa-2787	187	12	statistic	statistic	NOUN
ajfa-2787	187	13	is	be	AUX
ajfa-2787	187	14	significant	significant	ADJ
ajfa-2787	187	15	.	.	PUNCT
ajfa-2787	188	1	this	this	PRON
ajfa-2787	188	2	means	mean	VERB
ajfa-2787	188	3	that	that	SCONJ
ajfa-2787	188	4	the	the	DET
ajfa-2787	188	5	whole	whole	NOUN
ajfa-2787	188	6	of	of	ADP
ajfa-2787	188	7	model	model	NOUN
ajfa-2787	188	8	is	be	AUX
ajfa-2787	188	9	statistically	statistically	ADV
ajfa-2787	188	10	significant	significant	ADJ
ajfa-2787	188	11	in	in	ADP
ajfa-2787	188	12	predicting	predict	VERB
ajfa-2787	188	13	price	price	NOUN
ajfa-2787	188	14	per	per	ADP
ajfa-2787	188	15	share	share	NOUN
ajfa-2787	188	16	.	.	PUNCT
ajfa-2787	189	1	the	the	DET
ajfa-2787	189	2	coefficients	coefficient	NOUN
ajfa-2787	189	3	estimates	estimate	NOUN
ajfa-2787	189	4	(	(	PUNCT
ajfa-2787	189	5	t	t	NOUN
ajfa-2787	189	6	-	-	PUNCT
ajfa-2787	189	7	student	student	NOUN
ajfa-2787	189	8	)	)	PUNCT
ajfa-2787	189	9	in	in	ADP
ajfa-2787	189	10	1	1	NUM
ajfa-2787	189	11	to	to	PART
ajfa-2787	189	12	7	7	NUM
ajfa-2787	189	13	model	model	NOUN
ajfa-2787	189	14	for	for	ADP
ajfa-2787	189	15	earnings	earning	NOUN
ajfa-2787	189	16	per	per	ADP
ajfa-2787	189	17	share	share	NOUN
ajfa-2787	189	18	(	(	PUNCT
ajfa-2787	189	19	eps	eps	PROPN
ajfa-2787	189	20	)	)	PUNCT
ajfa-2787	189	21	are	be	AUX
ajfa-2787	189	22	positively	positively	ADV
ajfa-2787	189	23	significant	significant	ADJ
ajfa-2787	189	24	(	(	PUNCT
ajfa-2787	189	25	t1=5.52	t1=5.52	NOUN
ajfa-2787	189	26	,	,	PUNCT
ajfa-2787	189	27	t2=5.37	t2=5.37	NUM
ajfa-2787	189	28	,	,	PUNCT
ajfa-2787	189	29	t3=4.49	t3=4.49	NOUN
ajfa-2787	189	30	,	,	PUNCT
ajfa-2787	189	31	t4=5.35	t4=5.35	NOUN
ajfa-2787	189	32	,	,	PUNCT
ajfa-2787	189	33	t5=4.81	t5=4.81	NOUN
ajfa-2787	189	34	,	,	PUNCT
ajfa-2787	189	35	t6=4.58	t6=4.58	ADV
ajfa-2787	189	36	,	,	PUNCT
ajfa-2787	189	37	t7=4.58	t7=4.58	ADJ
ajfa-2787	189	38	,	,	PUNCT
ajfa-2787	189	39	significant	significant	ADJ
ajfa-2787	189	40	at	at	ADP
ajfa-2787	189	41	or	or	CCONJ
ajfa-2787	189	42	below	below	ADP
ajfa-2787	189	43	the	the	DET
ajfa-2787	189	44	0.05	0.05	NUM
ajfa-2787	189	45	level	level	NOUN
ajfa-2787	189	46	)	)	PUNCT
ajfa-2787	189	47	.	.	PUNCT
ajfa-2787	190	1	the	the	DET
ajfa-2787	190	2	coefficients	coefficient	NOUN
ajfa-2787	190	3	estimates	estimate	NOUN
ajfa-2787	190	4	(	(	PUNCT
ajfa-2787	190	5	t	t	NOUN
ajfa-2787	190	6	-	-	PUNCT
ajfa-2787	190	7	student	student	NOUN
ajfa-2787	190	8	)	)	PUNCT
ajfa-2787	190	9	in	in	ADP
ajfa-2787	190	10	1	1	NUM
ajfa-2787	190	11	to	to	PART
ajfa-2787	190	12	7	7	NUM
ajfa-2787	190	13	models	model	NOUN
ajfa-2787	190	14	for	for	ADP
ajfa-2787	190	15	book	book	NOUN
ajfa-2787	190	16	value	value	NOUN
ajfa-2787	190	17	per	per	ADP
ajfa-2787	190	18	share	share	NOUN
ajfa-2787	190	19	is	be	AUX
ajfa-2787	190	20	positively	positively	ADV
ajfa-2787	190	21	significant	significant	ADJ
ajfa-2787	190	22	(	(	PUNCT
ajfa-2787	190	23	t1=6.83	t1=6.83	ADJ
ajfa-2787	190	24	,	,	PUNCT
ajfa-2787	190	25	t2=7.34	t2=7.34	ADV
ajfa-2787	190	26	,	,	PUNCT
ajfa-2787	190	27	t3=8.19	t3=8.19	PRON
ajfa-2787	190	28	,	,	PUNCT
ajfa-2787	190	29	t4=7.32	t4=7.32	NOUN
ajfa-2787	190	30	,	,	PUNCT
ajfa-2787	190	31	t5=8.19	t5=8.19	NOUN
ajfa-2787	190	32	,	,	PUNCT
ajfa-2787	190	33	t6=8.55	t6=8.55	NOUN
ajfa-2787	190	34	,	,	PUNCT
ajfa-2787	190	35	t7=8.78	t7=8.78	ADJ
ajfa-2787	190	36	,	,	PUNCT
ajfa-2787	190	37	significant	significant	ADJ
ajfa-2787	190	38	at	at	ADP
ajfa-2787	190	39	or	or	CCONJ
ajfa-2787	190	40	below	below	ADP
ajfa-2787	190	41	the	the	DET
ajfa-2787	190	42	0.05	0.05	NUM
ajfa-2787	190	43	level	level	NOUN
ajfa-2787	190	44	)	)	PUNCT
ajfa-2787	190	45	.	.	PUNCT
ajfa-2787	191	1	earnings	earning	NOUN
ajfa-2787	191	2	per	per	ADP
ajfa-2787	191	3	share	share	NOUN
ajfa-2787	191	4	and	and	CCONJ
ajfa-2787	191	5	book	book	NOUN
ajfa-2787	191	6	value	value	NOUN
ajfa-2787	191	7	per	per	ADP
ajfa-2787	191	8	share	share	NOUN
ajfa-2787	191	9	have	have	VERB
ajfa-2787	191	10	the	the	DET
ajfa-2787	191	11	value	value	NOUN
ajfa-2787	191	12	relevance	relevance	NOUN
ajfa-2787	191	13	for	for	ADP
ajfa-2787	191	14	iranian	iranian	ADJ
ajfa-2787	191	15	investors	investor	NOUN
ajfa-2787	191	16	.	.	PUNCT
ajfa-2787	192	1	regarding	regard	VERB
ajfa-2787	192	2	our	our	PRON
ajfa-2787	192	3	h1	h1	PROPN
ajfa-2787	192	4	hypothesis	hypothesis	NOUN
ajfa-2787	192	5	,	,	PUNCT
ajfa-2787	192	6	table	table	NOUN
ajfa-2787	192	7	4	4	NUM
ajfa-2787	192	8	reveals	reveal	VERB
ajfa-2787	192	9	that	that	SCONJ
ajfa-2787	192	10	audit	audit	NOUN
ajfa-2787	192	11	reports	report	NOUN
ajfa-2787	192	12	is	be	AUX
ajfa-2787	192	13	not	not	PART
ajfa-2787	192	14	significant	significant	ADJ
ajfa-2787	192	15	(	(	PUNCT
ajfa-2787	192	16	β=-0.035,t=-0.60	β=-0.035,t=-0.60	PROPN
ajfa-2787	192	17	,	,	PUNCT
ajfa-2787	192	18	significant	significant	ADJ
ajfa-2787	192	19	at	at	ADP
ajfa-2787	192	20	or	or	CCONJ
ajfa-2787	192	21	below	below	ADP
ajfa-2787	192	22	the	the	DET
ajfa-2787	192	23	0.05	0.05	NUM
ajfa-2787	192	24	level	level	NOUN
ajfa-2787	192	25	)	)	PUNCT
ajfa-2787	192	26	.	.	PUNCT
ajfa-2787	193	1	this	this	DET
ajfa-2787	193	2	result	result	NOUN
ajfa-2787	193	3	indicates	indicate	VERB
ajfa-2787	193	4	that	that	SCONJ
ajfa-2787	193	5	unqualified	unqualified	ADJ
ajfa-2787	193	6	audit	audit	NOUN
ajfa-2787	193	7	report	report	NOUN
ajfa-2787	193	8	and	and	CCONJ
ajfa-2787	193	9	other	other	ADJ
ajfa-2787	193	10	audit	audit	NOUN
ajfa-2787	193	11	reports	report	NOUN
ajfa-2787	193	12	are	be	AUX
ajfa-2787	193	13	not	not	PART
ajfa-2787	193	14	different	different	ADJ
ajfa-2787	193	15	the	the	DET
ajfa-2787	193	16	value	value	NOUN
ajfa-2787	193	17	relevance	relevance	NOUN
ajfa-2787	193	18	in	in	ADP
ajfa-2787	193	19	capital	capital	NOUN
ajfa-2787	193	20	market	market	NOUN
ajfa-2787	193	21	and	and	CCONJ
ajfa-2787	193	22	not	not	PART
ajfa-2787	193	23	lead	lead	VERB
ajfa-2787	193	24	to	to	ADP
ajfa-2787	193	25	market	market	NOUN
ajfa-2787	193	26	reaction	reaction	NOUN
ajfa-2787	193	27	.	.	PUNCT
ajfa-2787	194	1	this	this	DET
ajfa-2787	194	2	result	result	NOUN
ajfa-2787	194	3	is	be	AUX
ajfa-2787	194	4	inconsistent	inconsistent	ADJ
ajfa-2787	194	5	with	with	ADP
ajfa-2787	194	6	hypothesis	hypothesis	NOUN
ajfa-2787	194	7	.	.	PUNCT
ajfa-2787	195	1	in	in	ADP
ajfa-2787	195	2	the	the	DET
ajfa-2787	195	3	other	other	ADJ
ajfa-2787	195	4	words	word	NOUN
ajfa-2787	195	5	,	,	PUNCT
ajfa-2787	195	6	the	the	DET
ajfa-2787	195	7	value	value	NOUN
ajfa-2787	195	8	relevance	relevance	NOUN
ajfa-2787	195	9	of	of	ADP
ajfa-2787	195	10	audit	audit	NOUN
ajfa-2787	195	11	reports	report	NOUN
ajfa-2787	195	12	is	be	AUX
ajfa-2787	195	13	not	not	PART
ajfa-2787	195	14	increase	increase	NOUN
ajfa-2787	195	15	in	in	ADP
ajfa-2787	195	16	capital	capital	NOUN
ajfa-2787	195	17	market	market	NOUN
ajfa-2787	195	18	after	after	ADP
ajfa-2787	195	19	implement	implement	VERB
ajfa-2787	195	20	audit	audit	NOUN
ajfa-2787	195	21	privatization	privatization	NOUN
ajfa-2787	195	22	in	in	ADP
ajfa-2787	195	23	iran	iran	PROPN
ajfa-2787	195	24	.	.	PUNCT
ajfa-2787	196	1	regarding	regard	VERB
ajfa-2787	196	2	our	our	PRON
ajfa-2787	196	3	h2	h2	NOUN
ajfa-2787	196	4	hypothesis	hypothesis	NOUN
ajfa-2787	196	5	,	,	PUNCT
ajfa-2787	196	6	table	table	NOUN
ajfa-2787	196	7	4	4	NUM
ajfa-2787	196	8	shows	show	VERB
ajfa-2787	196	9	that	that	DET
ajfa-2787	196	10	type	type	NOUN
ajfa-2787	196	11	of	of	ADP
ajfa-2787	196	12	auditor	auditor	NOUN
ajfa-2787	196	13	is	be	AUX
ajfa-2787	196	14	positively	positively	ADV
ajfa-2787	196	15	significant	significant	ADJ
ajfa-2787	196	16	(	(	PUNCT
ajfa-2787	196	17	β=0.33,t=4.20	β=0.33,t=4.20	NOUN
ajfa-2787	196	18	,	,	PUNCT
ajfa-2787	196	19	significant	significant	ADJ
ajfa-2787	196	20	at	at	ADP
ajfa-2787	196	21	or	or	CCONJ
ajfa-2787	196	22	below	below	ADP
ajfa-2787	196	23	the	the	DET
ajfa-2787	196	24	0.05	0.05	NUM
ajfa-2787	196	25	level	level	NOUN
ajfa-2787	196	26	)	)	PUNCT
ajfa-2787	196	27	.	.	PUNCT
ajfa-2787	197	1	this	this	DET
ajfa-2787	197	2	result	result	NOUN
ajfa-2787	197	3	suggests	suggest	VERB
ajfa-2787	197	4	that	that	SCONJ
ajfa-2787	197	5	firms	firm	NOUN
ajfa-2787	197	6	audited	audit	VERB
ajfa-2787	197	7	by	by	ADP
ajfa-2787	197	8	government	government	NOUN
ajfa-2787	197	9	audit	audit	NOUN
ajfa-2787	197	10	have	have	VERB
ajfa-2787	197	11	the	the	DET
ajfa-2787	197	12	value	value	NOUN
ajfa-2787	197	13	relevance	relevance	NOUN
ajfa-2787	197	14	higher	high	ADJ
ajfa-2787	197	15	than	than	ADP
ajfa-2787	197	16	private	private	ADJ
ajfa-2787	197	17	audit	audit	NOUN
ajfa-2787	197	18	.	.	PUNCT
ajfa-2787	198	1	this	this	DET
ajfa-2787	198	2	finding	finding	NOUN
ajfa-2787	198	3	is	be	AUX
ajfa-2787	198	4	consistent	consistent	ADJ
ajfa-2787	198	5	with	with	ADP
ajfa-2787	198	6	hypothesis	hypothesis	NOUN
ajfa-2787	198	7	.	.	PUNCT
ajfa-2787	199	1	in	in	ADP
ajfa-2787	199	2	the	the	DET
ajfa-2787	199	3	other	other	ADJ
ajfa-2787	199	4	words	word	NOUN
ajfa-2787	199	5	,	,	PUNCT
ajfa-2787	199	6	audit	audit	NOUN
ajfa-2787	199	7	organization	organization	NOUN
ajfa-2787	199	8	with	with	ADP
ajfa-2787	199	9	a	a	DET
ajfa-2787	199	10	considerable	considerable	ADJ
ajfa-2787	199	11	independence	independence	NOUN
ajfa-2787	199	12	,	,	PUNCT
ajfa-2787	199	13	enabling	enable	VERB
ajfa-2787	199	14	it	it	PRON
ajfa-2787	199	15	to	to	PART
ajfa-2787	199	16	conduct	conduct	VERB
ajfa-2787	199	17	its	its	PRON
ajfa-2787	199	18	audits	audits	NOUN
ajfa-2787	199	19	without	without	ADP
ajfa-2787	199	20	fear	fear	NOUN
ajfa-2787	199	21	of	of	ADP
ajfa-2787	199	22	losing	lose	VERB
ajfa-2787	199	23	its	its	PRON
ajfa-2787	199	24	clientele	clientele	NOUN
ajfa-2787	199	25	and	and	CCONJ
ajfa-2787	199	26	hence	hence	ADV
ajfa-2787	199	27	,	,	PUNCT
ajfa-2787	199	28	the	the	DET
ajfa-2787	199	29	value	value	NOUN
ajfa-2787	199	30	relevance	relevance	NOUN
ajfa-2787	199	31	the	the	DET
ajfa-2787	199	32	firms	firm	NOUN
ajfa-2787	199	33	audited	audit	VERB
ajfa-2787	199	34	by	by	ADP
ajfa-2787	199	35	audit	audit	NOUN
ajfa-2787	199	36	organization	organization	NOUN
ajfa-2787	199	37	are	be	AUX
ajfa-2787	199	38	higher	high	ADJ
ajfa-2787	199	39	than	than	ADP
ajfa-2787	199	40	the	the	DET
ajfa-2787	199	41	private	private	ADJ
ajfa-2787	199	42	audit	audit	NOUN
ajfa-2787	199	43	.	.	PUNCT
ajfa-2787	200	1	in	in	ADP
ajfa-2787	200	2	all	all	PRON
ajfa-2787	200	3	,	,	PUNCT
ajfa-2787	200	4	firms	firm	NOUN
ajfa-2787	200	5	audited	audit	VERB
ajfa-2787	200	6	by	by	ADP
ajfa-2787	200	7	audit	audit	NOUN
ajfa-2787	200	8	organization	organization	NOUN
ajfa-2787	200	9	give	give	VERB
ajfa-2787	200	10	a	a	DET
ajfa-2787	200	11	positive	positive	ADJ
ajfa-2787	200	12	signal	signal	NOUN
ajfa-2787	200	13	to	to	ADP
ajfa-2787	200	14	the	the	DET
ajfa-2787	200	15	capital	capital	NOUN
ajfa-2787	200	16	market	market	NOUN
ajfa-2787	200	17	and	and	CCONJ
ajfa-2787	200	18	lead	lead	VERB
ajfa-2787	200	19	to	to	ADP
ajfa-2787	200	20	the	the	DET
ajfa-2787	200	21	market	market	NOUN
ajfa-2787	200	22	reaction	reaction	NOUN
ajfa-2787	200	23	.	.	PUNCT
ajfa-2787	201	1	thus	thus	ADV
ajfa-2787	201	2	,	,	PUNCT
ajfa-2787	201	3	audit	audit	NOUN
ajfa-2787	201	4	privatization	privatization	NOUN
ajfa-2787	201	5	causes	cause	VERB
ajfa-2787	201	6	to	to	PART
ajfa-2787	201	7	different	different	VERB
ajfa-2787	201	8	the	the	DET
ajfa-2787	201	9	value	value	NOUN
ajfa-2787	201	10	relevance	relevance	NOUN
ajfa-2787	201	11	between	between	ADP
ajfa-2787	201	12	government	government	NOUN
ajfa-2787	201	13	audit	audit	NOUN
ajfa-2787	201	14	and	and	CCONJ
ajfa-2787	201	15	private	private	ADJ
ajfa-2787	201	16	audit	audit	NOUN
ajfa-2787	201	17	.	.	PUNCT
ajfa-2787	202	1	regarding	regard	VERB
ajfa-2787	202	2	our	our	PRON
ajfa-2787	202	3	h3	h3	NOUN
ajfa-2787	202	4	hypothesis	hypothesis	NOUN
ajfa-2787	202	5	,	,	PUNCT
ajfa-2787	202	6	table	table	NOUN
ajfa-2787	202	7	4	4	NUM
ajfa-2787	202	8	reveals	reveal	VERB
ajfa-2787	202	9	that	that	SCONJ
ajfa-2787	202	10	the	the	DET
ajfa-2787	202	11	tenure	tenure	NOUN
ajfa-2787	202	12	of	of	ADP
ajfa-2787	202	13	auditors	auditor	NOUN
ajfa-2787	202	14	have	have	VERB
ajfa-2787	202	15	negatively	negatively	ADV
ajfa-2787	202	16	significant	significant	ADJ
ajfa-2787	202	17	(	(	PUNCT
ajfa-2787	202	18	β=-0.06	β=-0.06	NOUN
ajfa-2787	202	19	,	,	PUNCT
ajfa-2787	202	20	t=-5.58	t=-5.58	PRON
ajfa-2787	202	21	,	,	PUNCT
ajfa-2787	202	22	significant	significant	ADJ
ajfa-2787	202	23	at	at	ADP
ajfa-2787	202	24	or	or	CCONJ
ajfa-2787	202	25	below	below	ADP
ajfa-2787	202	26	the	the	DET
ajfa-2787	202	27	0.05	0.05	NUM
ajfa-2787	202	28	level	level	NOUN
ajfa-2787	202	29	)	)	PUNCT
ajfa-2787	202	30	.	.	PUNCT
ajfa-2787	203	1	this	this	DET
ajfa-2787	203	2	finding	finding	NOUN
ajfa-2787	203	3	is	be	AUX
ajfa-2787	203	4	consistent	consistent	ADJ
ajfa-2787	203	5	with	with	ADP
ajfa-2787	203	6	hypothesis	hypothesis	NOUN
ajfa-2787	203	7	.	.	PUNCT
ajfa-2787	204	1	this	this	DET
ajfa-2787	204	2	result	result	NOUN
ajfa-2787	204	3	indicates	indicate	VERB
ajfa-2787	204	4	that	that	SCONJ
ajfa-2787	204	5	the	the	DET
ajfa-2787	204	6	tenure	tenure	NOUN
ajfa-2787	204	7	of	of	ADP
ajfa-2787	204	8	auditors	auditor	NOUN
ajfa-2787	204	9	have	have	VERB
ajfa-2787	204	10	a	a	DET
ajfa-2787	204	11	negative	negative	ADJ
ajfa-2787	204	12	effect	effect	NOUN
ajfa-2787	204	13	on	on	ADP
ajfa-2787	204	14	the	the	DET
ajfa-2787	204	15	value	value	NOUN
ajfa-2787	204	16	relevance	relevance	NOUN
ajfa-2787	204	17	because	because	SCONJ
ajfa-2787	204	18	auditors	auditor	NOUN
ajfa-2787	204	19	who	who	PRON
ajfa-2787	204	20	perform	perform	VERB
ajfa-2787	204	21	over	over	ADP
ajfa-2787	204	22	the	the	DET
ajfa-2787	204	23	long	long	ADJ
ajfa-2787	204	24	term	term	NOUN
ajfa-2787	204	25	may	may	AUX
ajfa-2787	204	26	give	give	VERB
ajfa-2787	204	27	up	up	ADP
ajfa-2787	204	28	their	their	PRON
ajfa-2787	204	29	independence	independence	NOUN
ajfa-2787	204	30	to	to	PART
ajfa-2787	204	31	maintain	maintain	VERB
ajfa-2787	204	32	close	close	ADJ
ajfa-2787	204	33	relationships	relationship	NOUN
ajfa-2787	204	34	with	with	ADP
ajfa-2787	204	35	their	their	PRON
ajfa-2787	204	36	clients	client	NOUN
ajfa-2787	204	37	.	.	PUNCT
ajfa-2787	205	1	also	also	ADV
ajfa-2787	205	2	,	,	PUNCT
ajfa-2787	205	3	the	the	DET
ajfa-2787	205	4	result	result	NOUN
ajfa-2787	205	5	indicate	indicate	VERB
ajfa-2787	205	6	that	that	SCONJ
ajfa-2787	205	7	asian	asian	ADJ
ajfa-2787	205	8	journal	journal	NOUN
ajfa-2787	205	9	of	of	ADP
ajfa-2787	205	10	finance	finance	PROPN
ajfa-2787	205	11	&	&	CCONJ
ajfa-2787	205	12	accounting	accounting	PROPN
ajfa-2787	205	13	issn	issn	PROPN
ajfa-2787	205	14	1946	1946	NUM
ajfa-2787	205	15	-	-	PUNCT
ajfa-2787	205	16	052x	052x	NOUN
ajfa-2787	205	17	2013	2013	NUM
ajfa-2787	205	18	,	,	PUNCT
ajfa-2787	205	19	vol	vol	NOUN
ajfa-2787	205	20	.	.	PROPN
ajfa-2787	205	21	5	5	NUM
ajfa-2787	205	22	,	,	PUNCT
ajfa-2787	205	23	no	no	INTJ
ajfa-2787	205	24	.	.	NOUN
ajfa-2787	205	25	1	1	NUM
ajfa-2787	205	26	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-2787	205	27	99	99	NUM
ajfa-2787	205	28	the	the	DET
ajfa-2787	205	29	long	long	ADJ
ajfa-2787	205	30	term	term	NOUN
ajfa-2787	205	31	of	of	ADP
ajfa-2787	205	32	the	the	DET
ajfa-2787	205	33	tenure	tenure	NOUN
ajfa-2787	205	34	of	of	ADP
ajfa-2787	205	35	audit	audit	NOUN
ajfa-2787	205	36	convey	convey	VERB
ajfa-2787	205	37	a	a	DET
ajfa-2787	205	38	negative	negative	ADJ
ajfa-2787	205	39	signal	signal	NOUN
ajfa-2787	205	40	to	to	ADP
ajfa-2787	205	41	the	the	DET
ajfa-2787	205	42	capital	capital	NOUN
ajfa-2787	205	43	market	market	NOUN
ajfa-2787	205	44	and	and	CCONJ
ajfa-2787	205	45	result	result	VERB
ajfa-2787	205	46	to	to	PART
ajfa-2787	205	47	decrease	decrease	VERB
ajfa-2787	205	48	the	the	DET
ajfa-2787	205	49	value	value	NOUN
ajfa-2787	205	50	relevance	relevance	NOUN
ajfa-2787	205	51	.	.	PUNCT
ajfa-2787	206	1	regarding	regard	VERB
ajfa-2787	206	2	our	our	PRON
ajfa-2787	206	3	h4	h4	PROPN
ajfa-2787	206	4	hypothesis	hypothesis	NOUN
ajfa-2787	206	5	,	,	PUNCT
ajfa-2787	206	6	table	table	NOUN
ajfa-2787	206	7	4	4	NUM
ajfa-2787	206	8	shows	show	VERB
ajfa-2787	206	9	that	that	DET
ajfa-2787	206	10	type	type	NOUN
ajfa-2787	206	11	of	of	ADP
ajfa-2787	206	12	auditor	auditor	NOUN
ajfa-2787	206	13	is	be	AUX
ajfa-2787	206	14	positively	positively	ADV
ajfa-2787	206	15	significant	significant	ADJ
ajfa-2787	206	16	but	but	CCONJ
ajfa-2787	206	17	audit	audit	NOUN
ajfa-2787	206	18	reports	report	NOUN
ajfa-2787	206	19	is	be	AUX
ajfa-2787	206	20	not	not	PART
ajfa-2787	206	21	significant	significant	ADJ
ajfa-2787	206	22	(	(	PUNCT
ajfa-2787	206	23	β=0.33,t=4.12	β=0.33,t=4.12	NOUN
ajfa-2787	206	24	,	,	PUNCT
ajfa-2787	206	25	β=-0.0001,t=-0.00	β=-0.0001,t=-0.00	ADJ
ajfa-2787	206	26	,	,	PUNCT
ajfa-2787	206	27	significant	significant	ADJ
ajfa-2787	206	28	at	at	ADP
ajfa-2787	206	29	or	or	CCONJ
ajfa-2787	206	30	below	below	ADP
ajfa-2787	206	31	the	the	DET
ajfa-2787	206	32	0.05	0.05	NUM
ajfa-2787	206	33	level	level	NOUN
ajfa-2787	206	34	)	)	PUNCT
ajfa-2787	206	35	.	.	PUNCT
ajfa-2787	207	1	this	this	DET
ajfa-2787	207	2	result	result	NOUN
ajfa-2787	207	3	indicate	indicate	VERB
ajfa-2787	207	4	that	that	SCONJ
ajfa-2787	207	5	firms	firm	NOUN
ajfa-2787	207	6	audited	audit	VERB
ajfa-2787	207	7	by	by	ADP
ajfa-2787	207	8	government	government	NOUN
ajfa-2787	207	9	audit	audit	NOUN
ajfa-2787	207	10	have	have	VERB
ajfa-2787	207	11	the	the	DET
ajfa-2787	207	12	value	value	NOUN
ajfa-2787	207	13	relevance	relevance	NOUN
ajfa-2787	207	14	higher	high	ADJ
ajfa-2787	207	15	than	than	ADP
ajfa-2787	207	16	private	private	ADJ
ajfa-2787	207	17	audit	audit	NOUN
ajfa-2787	207	18	and	and	CCONJ
ajfa-2787	207	19	result	result	VERB
ajfa-2787	207	20	to	to	ADP
ajfa-2787	207	21	market	market	NOUN
ajfa-2787	207	22	reaction	reaction	NOUN
ajfa-2787	207	23	but	but	CCONJ
ajfa-2787	207	24	unqualified	unqualified	ADJ
ajfa-2787	207	25	audit	audit	NOUN
ajfa-2787	207	26	opinion	opinion	NOUN
ajfa-2787	207	27	and	and	CCONJ
ajfa-2787	207	28	other	other	ADJ
ajfa-2787	207	29	audit	audit	NOUN
ajfa-2787	207	30	reports	report	NOUN
ajfa-2787	207	31	are	be	AUX
ajfa-2787	207	32	not	not	PART
ajfa-2787	207	33	different	different	ADJ
ajfa-2787	207	34	the	the	DET
ajfa-2787	207	35	value	value	NOUN
ajfa-2787	207	36	relevance	relevance	NOUN
ajfa-2787	207	37	in	in	ADP
ajfa-2787	207	38	capital	capital	NOUN
ajfa-2787	207	39	market	market	NOUN
ajfa-2787	207	40	and	and	CCONJ
ajfa-2787	207	41	not	not	PART
ajfa-2787	207	42	lead	lead	VERB
ajfa-2787	207	43	to	to	ADP
ajfa-2787	207	44	market	market	NOUN
ajfa-2787	207	45	reaction	reaction	NOUN
ajfa-2787	207	46	.	.	PUNCT
ajfa-2787	208	1	regarding	regard	VERB
ajfa-2787	208	2	our	our	PRON
ajfa-2787	208	3	h5	h5	PROPN
ajfa-2787	208	4	hypothesis	hypothesis	NOUN
ajfa-2787	208	5	,	,	PUNCT
ajfa-2787	208	6	table	table	NOUN
ajfa-2787	208	7	4	4	NUM
ajfa-2787	208	8	reveals	reveal	VERB
ajfa-2787	208	9	that	that	SCONJ
ajfa-2787	208	10	the	the	DET
ajfa-2787	208	11	tenure	tenure	NOUN
ajfa-2787	208	12	of	of	ADP
ajfa-2787	208	13	auditor	auditor	NOUN
ajfa-2787	208	14	have	have	VERB
ajfa-2787	208	15	negatively	negatively	ADV
ajfa-2787	208	16	significant	significant	ADJ
ajfa-2787	208	17	but	but	CCONJ
ajfa-2787	208	18	audit	audit	NOUN
ajfa-2787	208	19	reports	report	NOUN
ajfa-2787	208	20	is	be	AUX
ajfa-2787	208	21	not	not	PART
ajfa-2787	208	22	significant	significant	ADJ
ajfa-2787	208	23	(	(	PUNCT
ajfa-2787	208	24	β=-0.06,t=-5.57	β=-0.06,t=-5.57	ADJ
ajfa-2787	208	25	,	,	PUNCT
ajfa-2787	208	26	β=-0.05,t=-0.86	β=-0.05,t=-0.86	INTJ
ajfa-2787	208	27	,	,	PUNCT
ajfa-2787	208	28	significant	significant	ADJ
ajfa-2787	208	29	at	at	ADP
ajfa-2787	208	30	or	or	CCONJ
ajfa-2787	208	31	below	below	ADP
ajfa-2787	208	32	the	the	DET
ajfa-2787	208	33	0.05	0.05	NUM
ajfa-2787	208	34	level	level	NOUN
ajfa-2787	208	35	)	)	PUNCT
ajfa-2787	208	36	.	.	PUNCT
ajfa-2787	209	1	this	this	DET
ajfa-2787	209	2	result	result	NOUN
ajfa-2787	209	3	indicates	indicate	VERB
ajfa-2787	209	4	that	that	SCONJ
ajfa-2787	209	5	the	the	DET
ajfa-2787	209	6	tenure	tenure	NOUN
ajfa-2787	209	7	of	of	ADP
ajfa-2787	209	8	auditors	auditor	NOUN
ajfa-2787	209	9	has	have	VERB
ajfa-2787	209	10	a	a	DET
ajfa-2787	209	11	negative	negative	ADJ
ajfa-2787	209	12	effect	effect	NOUN
ajfa-2787	209	13	on	on	ADP
ajfa-2787	209	14	the	the	DET
ajfa-2787	209	15	value	value	NOUN
ajfa-2787	209	16	relevance	relevance	NOUN
ajfa-2787	209	17	and	and	CCONJ
ajfa-2787	209	18	a	a	DET
ajfa-2787	209	19	negative	negative	ADJ
ajfa-2787	209	20	signal	signal	NOUN
ajfa-2787	209	21	send	send	VERB
ajfa-2787	209	22	to	to	ADP
ajfa-2787	209	23	market	market	NOUN
ajfa-2787	209	24	capital	capital	NOUN
ajfa-2787	209	25	.	.	PUNCT
ajfa-2787	210	1	in	in	ADP
ajfa-2787	210	2	the	the	DET
ajfa-2787	210	3	other	other	ADJ
ajfa-2787	210	4	words	word	NOUN
ajfa-2787	210	5	,	,	PUNCT
ajfa-2787	210	6	when	when	SCONJ
ajfa-2787	210	7	the	the	DET
ajfa-2787	210	8	tenure	tenure	NOUN
ajfa-2787	210	9	of	of	ADP
ajfa-2787	210	10	auditor	auditor	NOUN
ajfa-2787	210	11	is	be	AUX
ajfa-2787	210	12	long	long	ADJ
ajfa-2787	210	13	term	term	NOUN
ajfa-2787	210	14	,	,	PUNCT
ajfa-2787	210	15	the	the	DET
ajfa-2787	210	16	value	value	NOUN
ajfa-2787	210	17	relevance	relevance	NOUN
ajfa-2787	210	18	decrease	decrease	NOUN
ajfa-2787	210	19	.	.	PUNCT
ajfa-2787	211	1	however	however	ADV
ajfa-2787	211	2	,	,	PUNCT
ajfa-2787	211	3	unqualified	unqualified	ADJ
ajfa-2787	211	4	audit	audit	NOUN
ajfa-2787	211	5	report	report	NOUN
ajfa-2787	211	6	and	and	CCONJ
ajfa-2787	211	7	other	other	ADJ
ajfa-2787	211	8	audit	audit	NOUN
ajfa-2787	211	9	reports	report	NOUN
ajfa-2787	211	10	are	be	AUX
ajfa-2787	211	11	not	not	PART
ajfa-2787	211	12	different	different	ADJ
ajfa-2787	211	13	the	the	DET
ajfa-2787	211	14	value	value	NOUN
ajfa-2787	211	15	relevance	relevance	NOUN
ajfa-2787	211	16	in	in	ADP
ajfa-2787	211	17	capital	capital	NOUN
ajfa-2787	211	18	market	market	NOUN
ajfa-2787	211	19	and	and	CCONJ
ajfa-2787	211	20	not	not	PART
ajfa-2787	211	21	a	a	DET
ajfa-2787	211	22	signal	signal	NOUN
ajfa-2787	211	23	convey	convey	NOUN
ajfa-2787	211	24	to	to	ADP
ajfa-2787	211	25	capital	capital	NOUN
ajfa-2787	211	26	market	market	NOUN
ajfa-2787	211	27	.	.	PUNCT
ajfa-2787	212	1	regarding	regard	VERB
ajfa-2787	212	2	our	our	PRON
ajfa-2787	212	3	h6	h6	PROPN
ajfa-2787	212	4	hypothesis	hypothesis	NOUN
ajfa-2787	212	5	,	,	PUNCT
ajfa-2787	212	6	table	table	NOUN
ajfa-2787	212	7	4	4	NUM
ajfa-2787	212	8	appears	appear	VERB
ajfa-2787	212	9	that	that	SCONJ
ajfa-2787	212	10	firms	firm	NOUN
ajfa-2787	212	11	with	with	ADP
ajfa-2787	212	12	the	the	DET
ajfa-2787	212	13	tenure	tenure	NOUN
ajfa-2787	212	14	of	of	ADP
ajfa-2787	212	15	auditors	auditor	NOUN
ajfa-2787	212	16	and	and	CCONJ
ajfa-2787	212	17	type	type	NOUN
ajfa-2787	212	18	of	of	ADP
ajfa-2787	212	19	auditor	auditor	NOUN
ajfa-2787	212	20	is	be	AUX
ajfa-2787	212	21	negatively	negatively	ADV
ajfa-2787	212	22	and	and	CCONJ
ajfa-2787	212	23	positively	positively	ADV
ajfa-2787	212	24	significant	significant	ADJ
ajfa-2787	212	25	in	in	ADP
ajfa-2787	212	26	turn	turn	NOUN
ajfa-2787	212	27	(	(	PUNCT
ajfa-2787	212	28	β=-0.06,t=-5.93	β=-0.06,t=-5.93	NOUN
ajfa-2787	212	29	,	,	PUNCT
ajfa-2787	212	30	β=0.33,t=4.13	β=0.33,t=4.13	NOUN
ajfa-2787	212	31	,	,	PUNCT
ajfa-2787	212	32	significant	significant	ADJ
ajfa-2787	212	33	at	at	ADP
ajfa-2787	212	34	or	or	CCONJ
ajfa-2787	212	35	below	below	ADP
ajfa-2787	212	36	the	the	DET
ajfa-2787	212	37	0.05	0.05	NUM
ajfa-2787	212	38	level	level	NOUN
ajfa-2787	212	39	)	)	PUNCT
ajfa-2787	212	40	.	.	PUNCT
ajfa-2787	213	1	this	this	DET
ajfa-2787	213	2	finding	finding	NOUN
ajfa-2787	213	3	shows	show	VERB
ajfa-2787	213	4	that	that	SCONJ
ajfa-2787	213	5	the	the	DET
ajfa-2787	213	6	tenure	tenure	NOUN
ajfa-2787	213	7	of	of	ADP
ajfa-2787	213	8	auditor	auditor	NOUN
ajfa-2787	213	9	has	have	VERB
ajfa-2787	213	10	a	a	DET
ajfa-2787	213	11	negative	negative	ADJ
ajfa-2787	213	12	effect	effect	NOUN
ajfa-2787	213	13	on	on	ADP
ajfa-2787	213	14	the	the	DET
ajfa-2787	213	15	value	value	NOUN
ajfa-2787	213	16	relevance	relevance	NOUN
ajfa-2787	213	17	and	and	CCONJ
ajfa-2787	213	18	a	a	DET
ajfa-2787	213	19	negative	negative	ADJ
ajfa-2787	213	20	signal	signal	NOUN
ajfa-2787	213	21	send	send	VERB
ajfa-2787	213	22	to	to	ADP
ajfa-2787	213	23	market	market	NOUN
ajfa-2787	213	24	capital	capital	NOUN
ajfa-2787	213	25	and	and	CCONJ
ajfa-2787	213	26	firms	firm	NOUN
ajfa-2787	213	27	audited	audit	VERB
ajfa-2787	213	28	by	by	ADP
ajfa-2787	213	29	government	government	NOUN
ajfa-2787	213	30	audit	audit	NOUN
ajfa-2787	213	31	have	have	VERB
ajfa-2787	213	32	the	the	DET
ajfa-2787	213	33	value	value	NOUN
ajfa-2787	213	34	relevance	relevance	NOUN
ajfa-2787	213	35	higher	high	ADJ
ajfa-2787	213	36	than	than	ADP
ajfa-2787	213	37	private	private	ADJ
ajfa-2787	213	38	audit	audit	NOUN
ajfa-2787	213	39	and	and	CCONJ
ajfa-2787	213	40	result	result	VERB
ajfa-2787	213	41	to	to	ADP
ajfa-2787	213	42	market	market	NOUN
ajfa-2787	213	43	reaction	reaction	NOUN
ajfa-2787	213	44	.	.	PUNCT
ajfa-2787	214	1	regarding	regard	VERB
ajfa-2787	214	2	our	our	PRON
ajfa-2787	214	3	h7	h7	PROPN
ajfa-2787	214	4	hypothesis	hypothesis	NOUN
ajfa-2787	214	5	,	,	PUNCT
ajfa-2787	214	6	table	table	NOUN
ajfa-2787	214	7	4	4	NUM
ajfa-2787	214	8	appears	appear	VERB
ajfa-2787	214	9	that	that	SCONJ
ajfa-2787	214	10	that	that	DET
ajfa-2787	214	11	audit	audit	NOUN
ajfa-2787	214	12	reports	report	NOUN
ajfa-2787	214	13	is	be	AUX
ajfa-2787	214	14	not	not	PART
ajfa-2787	214	15	significant	significant	ADJ
ajfa-2787	214	16	(	(	PUNCT
ajfa-2787	214	17	β=0.01,t=0.18	β=0.01,t=0.18	NOUN
ajfa-2787	214	18	,	,	PUNCT
ajfa-2787	214	19	significant	significant	ADJ
ajfa-2787	214	20	at	at	ADP
ajfa-2787	214	21	or	or	CCONJ
ajfa-2787	214	22	below	below	ADP
ajfa-2787	214	23	the	the	DET
ajfa-2787	214	24	0.05	0.05	NUM
ajfa-2787	214	25	level	level	NOUN
ajfa-2787	214	26	)	)	PUNCT
ajfa-2787	214	27	.	.	PUNCT
ajfa-2787	215	1	however	however	ADV
ajfa-2787	215	2	,	,	PUNCT
ajfa-2787	215	3	firms	firm	NOUN
ajfa-2787	215	4	with	with	ADP
ajfa-2787	215	5	the	the	DET
ajfa-2787	215	6	tenure	tenure	NOUN
ajfa-2787	215	7	of	of	ADP
ajfa-2787	215	8	auditor	auditor	NOUN
ajfa-2787	215	9	and	and	CCONJ
ajfa-2787	215	10	type	type	NOUN
ajfa-2787	215	11	of	of	ADP
ajfa-2787	215	12	auditor	auditor	NOUN
ajfa-2787	215	13	is	be	AUX
ajfa-2787	215	14	negatively	negatively	ADV
ajfa-2787	215	15	and	and	CCONJ
ajfa-2787	215	16	positively	positively	ADV
ajfa-2787	215	17	significant	significant	ADJ
ajfa-2787	215	18	in	in	ADP
ajfa-2787	215	19	turn	turn	NOUN
ajfa-2787	215	20	(	(	PUNCT
ajfa-2787	215	21	β=-0.06,t=-5.85	β=-0.06,t=-5.85	PROPN
ajfa-2787	215	22	,	,	PUNCT
ajfa-2787	215	23	β=0.35,t=4.51	β=0.35,t=4.51	NOUN
ajfa-2787	215	24	,	,	PUNCT
ajfa-2787	215	25	significant	significant	ADJ
ajfa-2787	215	26	at	at	ADP
ajfa-2787	215	27	or	or	CCONJ
ajfa-2787	215	28	below	below	ADP
ajfa-2787	215	29	the	the	DET
ajfa-2787	215	30	0.05	0.05	NUM
ajfa-2787	215	31	level	level	NOUN
ajfa-2787	215	32	)	)	PUNCT
ajfa-2787	215	33	.	.	PUNCT
ajfa-2787	216	1	this	this	DET
ajfa-2787	216	2	finding	finding	NOUN
ajfa-2787	216	3	shows	show	VERB
ajfa-2787	216	4	that	that	SCONJ
ajfa-2787	216	5	unqualified	unqualified	ADJ
ajfa-2787	216	6	audit	audit	NOUN
ajfa-2787	216	7	report	report	NOUN
ajfa-2787	216	8	and	and	CCONJ
ajfa-2787	216	9	other	other	ADJ
ajfa-2787	216	10	audit	audit	NOUN
ajfa-2787	216	11	reports	report	NOUN
ajfa-2787	216	12	are	be	AUX
ajfa-2787	216	13	not	not	PART
ajfa-2787	216	14	value	value	NOUN
ajfa-2787	216	15	relevance	relevance	NOUN
ajfa-2787	216	16	in	in	ADP
ajfa-2787	216	17	capital	capital	NOUN
ajfa-2787	216	18	market	market	NOUN
ajfa-2787	216	19	and	and	CCONJ
ajfa-2787	216	20	not	not	PART
ajfa-2787	216	21	lead	lead	VERB
ajfa-2787	216	22	to	to	ADP
ajfa-2787	216	23	market	market	NOUN
ajfa-2787	216	24	reaction	reaction	NOUN
ajfa-2787	216	25	but	but	CCONJ
ajfa-2787	216	26	the	the	DET
ajfa-2787	216	27	tenure	tenure	NOUN
ajfa-2787	216	28	of	of	ADP
ajfa-2787	216	29	auditors	auditor	NOUN
ajfa-2787	216	30	has	have	VERB
ajfa-2787	216	31	a	a	DET
ajfa-2787	216	32	negative	negative	ADJ
ajfa-2787	216	33	effect	effect	NOUN
ajfa-2787	216	34	on	on	ADP
ajfa-2787	216	35	the	the	DET
ajfa-2787	216	36	value	value	NOUN
ajfa-2787	216	37	relevance	relevance	NOUN
ajfa-2787	216	38	and	and	CCONJ
ajfa-2787	216	39	a	a	DET
ajfa-2787	216	40	negative	negative	ADJ
ajfa-2787	216	41	signal	signal	NOUN
ajfa-2787	216	42	send	send	VERB
ajfa-2787	216	43	to	to	ADP
ajfa-2787	216	44	market	market	NOUN
ajfa-2787	216	45	capital	capital	NOUN
ajfa-2787	216	46	and	and	CCONJ
ajfa-2787	216	47	firms	firm	NOUN
ajfa-2787	216	48	audited	audit	VERB
ajfa-2787	216	49	by	by	ADP
ajfa-2787	216	50	government	government	NOUN
ajfa-2787	216	51	audit	audit	NOUN
ajfa-2787	216	52	have	have	VERB
ajfa-2787	216	53	the	the	DET
ajfa-2787	216	54	value	value	NOUN
ajfa-2787	216	55	relevance	relevance	NOUN
ajfa-2787	216	56	higher	high	ADJ
ajfa-2787	216	57	than	than	ADP
ajfa-2787	216	58	private	private	ADJ
ajfa-2787	216	59	audit	audit	NOUN
ajfa-2787	216	60	.	.	PUNCT
ajfa-2787	217	1	asian	asian	ADJ
ajfa-2787	217	2	journal	journal	PROPN
ajfa-2787	217	3	of	of	ADP
ajfa-2787	217	4	finance	finance	PROPN
ajfa-2787	217	5	&	&	CCONJ
ajfa-2787	217	6	accounting	accounting	PROPN
ajfa-2787	217	7	issn	issn	PROPN
ajfa-2787	217	8	1946	1946	NUM
ajfa-2787	217	9	-	-	PUNCT
ajfa-2787	217	10	052x	052x	NOUN
ajfa-2787	217	11	2013	2013	NUM
ajfa-2787	217	12	,	,	PUNCT
ajfa-2787	217	13	vol	vol	NOUN
ajfa-2787	217	14	.	.	PROPN
ajfa-2787	217	15	5	5	NUM
ajfa-2787	217	16	,	,	PUNCT
ajfa-2787	217	17	no	no	INTJ
ajfa-2787	217	18	.	.	NOUN
ajfa-2787	217	19	1	1	NUM
ajfa-2787	217	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-2787	217	21	100	100	NUM
ajfa-2787	217	22	table	table	NOUN
ajfa-2787	217	23	4	4	NUM
ajfa-2787	217	24	.	.	PUNCT
ajfa-2787	218	1	summary	summary	NOUN
ajfa-2787	218	2	statistics	statistic	NOUN
ajfa-2787	218	3	from	from	ADP
ajfa-2787	218	4	equations	equation	NOUN
ajfa-2787	218	5	variables	variable	NOUN
ajfa-2787	218	6	model	model	VERB
ajfa-2787	218	7	1	1	NUM
ajfa-2787	218	8	model2	model2	NOUN
ajfa-2787	218	9	model	model	NOUN
ajfa-2787	218	10	3	3	NUM
ajfa-2787	218	11	model	model	NOUN
ajfa-2787	218	12	4	4	NUM
ajfa-2787	218	13	model	model	NOUN
ajfa-2787	218	14	5	5	NUM
ajfa-2787	218	15	model	model	NOUN
ajfa-2787	218	16	6	6	NUM
ajfa-2787	218	17	model	model	NOUN
ajfa-2787	218	18	7	7	NUM
ajfa-2787	218	19	α	α	NUM
ajfa-2787	218	20	0.79	0.79	NUM
ajfa-2787	218	21	(	(	PUNCT
ajfa-2787	218	22	20.22	20.22	NUM
ajfa-2787	218	23	)	)	PUNCT
ajfa-2787	218	24	*	*	PUNCT
ajfa-2787	218	25	0.66	0.66	NUM
ajfa-2787	218	26	(	(	PUNCT
ajfa-2787	218	27	14.72	14.72	NUM
ajfa-2787	218	28	)	)	PUNCT
ajfa-2787	218	29	*	*	NOUN
ajfa-2787	218	30	0.95	0.95	NUM
ajfa-2787	218	31	(	(	PUNCT
ajfa-2787	218	32	20.91	20.91	NUM
ajfa-2787	218	33	)	)	PUNCT
ajfa-2787	218	34	*	*	PUNCT
ajfa-2787	218	35	0.66	0.66	NUM
ajfa-2787	218	36	(	(	PUNCT
ajfa-2787	218	37	12.49	12.49	NUM
ajfa-2787	218	38	)	)	PUNCT
ajfa-2787	218	39	*	*	PUNCT
ajfa-2787	218	40	0.96	0.96	NUM
ajfa-2787	218	41	(	(	PUNCT
ajfa-2787	218	42	19.51	19.51	NUM
ajfa-2787	218	43	)	)	PUNCT
ajfa-2787	218	44	*	*	PUNCT
ajfa-2787	218	45	0.86	0.86	NUM
ajfa-2787	218	46	(	(	PUNCT
ajfa-2787	218	47	14.42	14.42	NUM
ajfa-2787	218	48	)	)	PUNCT
ajfa-2787	218	49	*	*	PUNCT
ajfa-2787	218	50	0.83	0.83	NUM
ajfa-2787	218	51	(	(	PUNCT
ajfa-2787	218	52	14.29	14.29	NUM
ajfa-2787	218	53	)	)	PUNCT
ajfa-2787	218	54	*	*	PUNCT
ajfa-2787	219	1	bv	bv	PROPN
ajfa-2787	219	2	0.35	0.35	NUM
ajfa-2787	219	3	(	(	PUNCT
ajfa-2787	219	4	6.83	6.83	NUM
ajfa-2787	219	5	)	)	PUNCT
ajfa-2787	219	6	*	*	PUNCT
ajfa-2787	219	7	0.39	0.39	NUM
ajfa-2787	219	8	(	(	PUNCT
ajfa-2787	219	9	7.34	7.34	NUM
ajfa-2787	219	10	)	)	PUNCT
ajfa-2787	219	11	*	*	PUNCT
ajfa-2787	219	12	0.44	0.44	NUM
ajfa-2787	219	13	(	(	PUNCT
ajfa-2787	219	14	8.19	8.19	NUM
ajfa-2787	219	15	)	)	PUNCT
ajfa-2787	219	16	*	*	PUNCT
ajfa-2787	219	17	0.38	0.38	NUM
ajfa-2787	219	18	(	(	PUNCT
ajfa-2787	219	19	7.32	7.32	NUM
ajfa-2787	219	20	)	)	PUNCT
ajfa-2787	219	21	*	*	NOUN
ajfa-2787	219	22	0.44	0.44	NUM
ajfa-2787	219	23	(	(	PUNCT
ajfa-2787	219	24	8.19	8.19	NUM
ajfa-2787	219	25	)	)	PUNCT
ajfa-2787	219	26	*	*	PUNCT
ajfa-2787	219	27	0.47	0.47	NUM
ajfa-2787	219	28	(	(	PUNCT
ajfa-2787	219	29	8.85	8.85	NUM
ajfa-2787	219	30	)	)	PUNCT
ajfa-2787	219	31	*	*	PUNCT
ajfa-2787	219	32	0.47	0.47	NUM
ajfa-2787	219	33	(	(	PUNCT
ajfa-2787	219	34	8.78	8.78	NUM
ajfa-2787	219	35	)	)	PUNCT
ajfa-2787	219	36	*	*	PUNCT
ajfa-2787	219	37	eps	eps	PROPN
ajfa-2787	219	38	0.56	0.56	NUM
ajfa-2787	219	39	(	(	PUNCT
ajfa-2787	219	40	5.52	5.52	NUM
ajfa-2787	219	41	)	)	PUNCT
ajfa-2787	219	42	*	*	NUM
ajfa-2787	219	43	0.55	0.55	NUM
ajfa-2787	219	44	(	(	PUNCT
ajfa-2787	219	45	5.37	5.37	NUM
ajfa-2787	219	46	)	)	PUNCT
ajfa-2787	219	47	*	*	PUNCT
ajfa-2787	219	48	0.49	0.49	NUM
ajfa-2787	219	49	(	(	PUNCT
ajfa-2787	219	50	4.79	4.79	NUM
ajfa-2787	219	51	)	)	PUNCT
ajfa-2787	219	52	*	*	NOUN
ajfa-2787	219	53	0.54	0.54	NUM
ajfa-2787	219	54	(	(	PUNCT
ajfa-2787	219	55	5.35	5.35	NUM
ajfa-2787	219	56	)	)	PUNCT
ajfa-2787	219	57	*	*	PUNCT
ajfa-2787	219	58	0.49	0.49	NUM
ajfa-2787	219	59	(	(	PUNCT
ajfa-2787	219	60	4.81	4.81	NUM
ajfa-2787	219	61	)	)	PUNCT
ajfa-2787	219	62	*	*	NOUN
ajfa-2787	219	63	0.46	0.46	NUM
ajfa-2787	219	64	(	(	PUNCT
ajfa-2787	219	65	4.58	4.58	NUM
ajfa-2787	219	66	)	)	PUNCT
ajfa-2787	219	67	*	*	NOUN
ajfa-2787	219	68	0.46	0.46	NUM
ajfa-2787	219	69	(	(	PUNCT
ajfa-2787	219	70	4.58	4.58	NUM
ajfa-2787	219	71	)	)	PUNCT
ajfa-2787	219	72	*	*	PUNCT
ajfa-2787	219	73	audit	audit	NOUN
ajfa-2787	219	74	reports	report	VERB
ajfa-2787	219	75	-0.035	-0.035	X
ajfa-2787	219	76	(	(	PUNCT
ajfa-2787	219	77	-0.60	-0.60	NUM
ajfa-2787	219	78	)	)	PUNCT
ajfa-2787	219	79	-0.0001	-0.0001	NOUN
ajfa-2787	219	80	(	(	PUNCT
ajfa-2787	219	81	-0.00	-0.00	NUM
ajfa-2787	219	82	)	)	PUNCT
ajfa-2787	219	83	-0.03	-0.03	NOUN
ajfa-2787	219	84	(	(	PUNCT
ajfa-2787	219	85	-0.48	-0.48	NUM
ajfa-2787	219	86	)	)	PUNCT
ajfa-2787	219	87	0.01	0.01	NUM
ajfa-2787	219	88	(	(	PUNCT
ajfa-2787	219	89	0.18	0.18	NUM
ajfa-2787	219	90	)	)	PUNCT
ajfa-2787	219	91	auditor	auditor	NOUN
ajfa-2787	219	92	type	type	NOUN
ajfa-2787	219	93	0.33	0.33	NUM
ajfa-2787	219	94	(	(	PUNCT
ajfa-2787	219	95	4.20	4.20	NUM
ajfa-2787	219	96	)	)	PUNCT
ajfa-2787	219	97	*	*	PUNCT
ajfa-2787	219	98	0.32	0.32	NUM
ajfa-2787	219	99	(	(	PUNCT
ajfa-2787	219	100	4.12	4.12	NUM
ajfa-2787	219	101	)	)	PUNCT
ajfa-2787	219	102	*	*	NOUN
ajfa-2787	220	1	0.33	0.33	NUM
ajfa-2787	220	2	(	(	PUNCT
ajfa-2787	220	3	4.13	4.13	NUM
ajfa-2787	220	4	)	)	PUNCT
ajfa-2787	220	5	*	*	PUNCT
ajfa-2787	221	1	0.35	0.35	NUM
ajfa-2787	221	2	(	(	PUNCT
ajfa-2787	221	3	4.51	4.51	NUM
ajfa-2787	221	4	)	)	PUNCT
ajfa-2787	221	5	*	*	PROPN
ajfa-2787	221	6	tenure	tenure	NOUN
ajfa-2787	221	7	of	of	ADP
ajfa-2787	221	8	auditor	auditor	PROPN
ajfa-2787	221	9	-0.06	-0.06	PROPN
ajfa-2787	221	10	(	(	PUNCT
ajfa-2787	221	11	-5.58	-5.58	NOUN
ajfa-2787	221	12	)	)	PUNCT
ajfa-2787	221	13	*	*	SYM
ajfa-2787	221	14	-0.06	-0.06	PROPN
ajfa-2787	221	15	(	(	PUNCT
ajfa-2787	221	16	-5.57	-5.57	PROPN
ajfa-2787	221	17	)	)	PUNCT
ajfa-2787	221	18	*	*	PROPN
ajfa-2787	221	19	-0.06	-0.06	NUM
ajfa-2787	221	20	-(5.93	-(5.93	NUM
ajfa-2787	221	21	)	)	PUNCT
ajfa-2787	221	22	*	*	SYM
ajfa-2787	221	23	-0.06	-0.06	PROPN
ajfa-2787	221	24	(	(	PUNCT
ajfa-2787	221	25	-5.85	-5.85	NOUN
ajfa-2787	221	26	)	)	PUNCT
ajfa-2787	221	27	*	*	PUNCT
ajfa-2787	221	28	r	r	X
ajfa-2787	221	29	-	-	PUNCT
ajfa-2787	221	30	sq	sq	INTJ
ajfa-2787	221	31	0.06	0.06	NUM
ajfa-2787	221	32	0.05	0.05	NUM
ajfa-2787	221	33	0.08	0.08	NUM
ajfa-2787	221	34	0.05	0.05	NUM
ajfa-2787	221	35	0.08	0.08	NUM
ajfa-2787	221	36	0.07	0.07	NUM
ajfa-2787	221	37	0.07	0.07	NUM
ajfa-2787	221	38	ftest	ft	ADJ
ajfa-2787	221	39	50.80	50.80	NUM
ajfa-2787	221	40	*	*	SYM
ajfa-2787	221	41	57.24	57.24	NUM
ajfa-2787	221	42	*	*	PUNCT
ajfa-2787	221	43	62.43	62.43	NUM
ajfa-2787	221	44	*	*	SYM
ajfa-2787	221	45	42.70	42.70	NUM
ajfa-2787	221	46	*	*	SYM
ajfa-2787	221	47	46.75	46.75	NUM
ajfa-2787	221	48	*	*	PUNCT
ajfa-2787	222	1	42.37	42.37	NUM
ajfa-2787	222	2	*	*	PUNCT
ajfa-2787	223	1	41.90	41.90	NUM
ajfa-2787	223	2	*	*	PUNCT
ajfa-2787	223	3	*	*	PUNCT
ajfa-2787	223	4	significant	significant	ADJ
ajfa-2787	223	5	at	at	ADP
ajfa-2787	223	6	or	or	CCONJ
ajfa-2787	223	7	below	below	ADP
ajfa-2787	223	8	the	the	DET
ajfa-2787	223	9	0.05	0.05	NUM
ajfa-2787	223	10	level	level	NOUN
ajfa-2787	223	11	.	.	PUNCT
ajfa-2787	224	1	the	the	DET
ajfa-2787	224	2	numbers	number	NOUN
ajfa-2787	224	3	in	in	ADP
ajfa-2787	224	4	parenthesis	parenthesis	NOUN
ajfa-2787	224	5	is	be	AUX
ajfa-2787	224	6	t	t	NOUN
ajfa-2787	224	7	-	-	PUNCT
ajfa-2787	224	8	student	student	NOUN
ajfa-2787	224	9	.	.	PUNCT
ajfa-2787	225	1	8	8	X
ajfa-2787	225	2	.	.	X
ajfa-2787	225	3	conclusion	conclusion	NOUN
ajfa-2787	225	4	and	and	CCONJ
ajfa-2787	225	5	remarks	remark	VERB
ajfa-2787	225	6	the	the	DET
ajfa-2787	225	7	use	use	NOUN
ajfa-2787	225	8	of	of	ADP
ajfa-2787	225	9	accounting	accounting	NOUN
ajfa-2787	225	10	information	information	NOUN
ajfa-2787	225	11	in	in	ADP
ajfa-2787	225	12	stock	stock	NOUN
ajfa-2787	225	13	market	market	NOUN
ajfa-2787	225	14	users	user	NOUN
ajfa-2787	225	15	’	'	PUNCT
ajfa-2787	225	16	fundamental	fundamental	ADJ
ajfa-2787	225	17	valuation	valuation	NOUN
ajfa-2787	225	18	models	model	NOUN
ajfa-2787	225	19	is	be	AUX
ajfa-2787	225	20	well	well	ADV
ajfa-2787	225	21	documented	document	VERB
ajfa-2787	225	22	in	in	ADP
ajfa-2787	225	23	the	the	DET
ajfa-2787	225	24	accounting	accounting	NOUN
ajfa-2787	225	25	literature	literature	NOUN
ajfa-2787	225	26	and	and	CCONJ
ajfa-2787	225	27	also	also	ADV
ajfa-2787	225	28	,	,	PUNCT
ajfa-2787	225	29	the	the	DET
ajfa-2787	225	30	value	value	NOUN
ajfa-2787	225	31	relevance	relevance	NOUN
ajfa-2787	225	32	of	of	ADP
ajfa-2787	225	33	accounting	accounting	NOUN
ajfa-2787	225	34	information	information	NOUN
ajfa-2787	225	35	has	have	AUX
ajfa-2787	225	36	been	be	AUX
ajfa-2787	225	37	the	the	DET
ajfa-2787	225	38	interest	interest	NOUN
ajfa-2787	225	39	issues	issue	NOUN
ajfa-2787	225	40	for	for	ADP
ajfa-2787	225	41	capital	capital	NOUN
ajfa-2787	225	42	market	market	NOUN
ajfa-2787	225	43	researches	research	VERB
ajfa-2787	225	44	in	in	ADP
ajfa-2787	225	45	recent	recent	ADJ
ajfa-2787	225	46	years	year	NOUN
ajfa-2787	225	47	.	.	PUNCT
ajfa-2787	226	1	accounting	accounting	NOUN
ajfa-2787	226	2	information	information	NOUN
ajfa-2787	226	3	is	be	AUX
ajfa-2787	226	4	relevant	relevant	ADJ
ajfa-2787	226	5	if	if	SCONJ
ajfa-2787	226	6	it	it	PRON
ajfa-2787	226	7	is	be	AUX
ajfa-2787	226	8	capable	capable	ADJ
ajfa-2787	226	9	of	of	ADP
ajfa-2787	226	10	making	make	VERB
ajfa-2787	226	11	a	a	DET
ajfa-2787	226	12	difference	difference	NOUN
ajfa-2787	226	13	in	in	ADP
ajfa-2787	226	14	decision	decision	NOUN
ajfa-2787	226	15	made	make	VERB
ajfa-2787	226	16	by	by	ADP
ajfa-2787	226	17	investors	investor	NOUN
ajfa-2787	226	18	;	;	PUNCT
ajfa-2787	226	19	even	even	ADV
ajfa-2787	226	20	if	if	SCONJ
ajfa-2787	226	21	already	already	ADV
ajfa-2787	226	22	know	know	VERB
ajfa-2787	226	23	from	from	ADP
ajfa-2787	226	24	other	other	ADJ
ajfa-2787	226	25	sources	source	NOUN
ajfa-2787	226	26	(	(	PUNCT
ajfa-2787	226	27	sfac	sfac	NOUN
ajfa-2787	226	28	no.8	no.8	PROPN
ajfa-2787	226	29	,	,	PUNCT
ajfa-2787	226	30	fasb	fasb	NOUN
ajfa-2787	226	31	,	,	PUNCT
ajfa-2787	226	32	2010	2010	NUM
ajfa-2787	226	33	,	,	PUNCT
ajfa-2787	226	34	paragraph	paragraph	NOUN
ajfa-2787	226	35	qc6	qc6	NOUN
ajfa-2787	226	36	)	)	PUNCT
ajfa-2787	226	37	.	.	PUNCT
ajfa-2787	227	1	the	the	DET
ajfa-2787	227	2	demand	demand	NOUN
ajfa-2787	227	3	for	for	ADP
ajfa-2787	227	4	an	an	DET
ajfa-2787	227	5	audit	audit	NOUN
ajfa-2787	227	6	function	function	NOUN
ajfa-2787	227	7	is	be	AUX
ajfa-2787	227	8	based	base	VERB
ajfa-2787	227	9	on	on	ADP
ajfa-2787	227	10	the	the	DET
ajfa-2787	227	11	belief	belief	NOUN
ajfa-2787	227	12	that	that	SCONJ
ajfa-2787	227	13	auditors	auditor	NOUN
ajfa-2787	227	14	facilitate	facilitate	VERB
ajfa-2787	227	15	market	market	NOUN
ajfa-2787	227	16	transactions	transaction	NOUN
ajfa-2787	227	17	by	by	ADP
ajfa-2787	227	18	providing	provide	VERB
ajfa-2787	227	19	an	an	DET
ajfa-2787	227	20	opinion	opinion	NOUN
ajfa-2787	227	21	on	on	ADP
ajfa-2787	227	22	financial	financial	ADJ
ajfa-2787	227	23	statements	statement	NOUN
ajfa-2787	227	24	,	,	PUNCT
ajfa-2787	227	25	which	which	PRON
ajfa-2787	227	26	should	should	AUX
ajfa-2787	227	27	help	help	VERB
ajfa-2787	227	28	to	to	PART
ajfa-2787	227	29	reduce	reduce	VERB
ajfa-2787	227	30	the	the	DET
ajfa-2787	227	31	information	information	NOUN
ajfa-2787	227	32	asymmetry	asymmetry	NOUN
ajfa-2787	227	33	between	between	ADP
ajfa-2787	227	34	the	the	DET
ajfa-2787	227	35	company	company	NOUN
ajfa-2787	227	36	and	and	CCONJ
ajfa-2787	227	37	its	its	PRON
ajfa-2787	227	38	potential	potential	ADJ
ajfa-2787	227	39	investors	investor	NOUN
ajfa-2787	227	40	(	(	PUNCT
ajfa-2787	227	41	dye	dye	NOUN
ajfa-2787	227	42	,	,	PUNCT
ajfa-2787	227	43	1993	1993	NUM
ajfa-2787	227	44	;	;	PUNCT
ajfa-2787	227	45	titman	titman	NOUN
ajfa-2787	227	46	and	and	CCONJ
ajfa-2787	227	47	trueman	trueman	NOUN
ajfa-2787	227	48	,	,	PUNCT
ajfa-2787	227	49	1986	1986	NUM
ajfa-2787	227	50	)	)	PUNCT
ajfa-2787	227	51	.	.	PUNCT
ajfa-2787	228	1	in	in	ADP
ajfa-2787	228	2	addition	addition	NOUN
ajfa-2787	228	3	,	,	PUNCT
ajfa-2787	228	4	central	central	ADJ
ajfa-2787	228	5	to	to	ADP
ajfa-2787	228	6	this	this	DET
ajfa-2787	228	7	demand	demand	NOUN
ajfa-2787	228	8	is	be	AUX
ajfa-2787	228	9	the	the	DET
ajfa-2787	228	10	belief	belief	NOUN
ajfa-2787	228	11	that	that	SCONJ
ajfa-2787	228	12	auditors	auditor	NOUN
ajfa-2787	228	13	’	’	PART
ajfa-2787	228	14	opinions	opinion	NOUN
ajfa-2787	228	15	convey	convey	VERB
ajfa-2787	228	16	the	the	DET
ajfa-2787	228	17	useful	useful	ADJ
ajfa-2787	228	18	information	information	NOUN
ajfa-2787	228	19	to	to	ADP
ajfa-2787	228	20	external	external	ADJ
ajfa-2787	228	21	users	user	NOUN
ajfa-2787	228	22	of	of	ADP
ajfa-2787	228	23	financial	financial	ADJ
ajfa-2787	228	24	statements	statement	NOUN
ajfa-2787	228	25	(	(	PUNCT
ajfa-2787	228	26	chow	chow	NOUN
ajfa-2787	228	27	,	,	PUNCT
ajfa-2787	228	28	1983	1983	NUM
ajfa-2787	228	29	)	)	PUNCT
ajfa-2787	228	30	.	.	PUNCT
ajfa-2787	229	1	thus	thus	ADV
ajfa-2787	229	2	,	,	PUNCT
ajfa-2787	229	3	it	it	PRON
ajfa-2787	229	4	expected	expect	VERB
ajfa-2787	229	5	that	that	DET
ajfa-2787	229	6	audit	audit	NOUN
ajfa-2787	229	7	have	have	VERB
ajfa-2787	229	8	the	the	DET
ajfa-2787	229	9	value	value	NOUN
ajfa-2787	229	10	relevance	relevance	NOUN
ajfa-2787	229	11	in	in	ADP
ajfa-2787	229	12	capital	capital	NOUN
ajfa-2787	229	13	market	market	NOUN
ajfa-2787	229	14	.	.	PUNCT
ajfa-2787	230	1	this	this	DET
ajfa-2787	230	2	study	study	NOUN
ajfa-2787	230	3	investigates	investigate	VERB
ajfa-2787	230	4	the	the	DET
ajfa-2787	230	5	value	value	NOUN
ajfa-2787	230	6	of	of	ADP
ajfa-2787	230	7	relevance	relevance	NOUN
ajfa-2787	230	8	of	of	ADP
ajfa-2787	230	9	audit	audit	NOUN
ajfa-2787	230	10	report	report	NOUN
ajfa-2787	230	11	,	,	PUNCT
ajfa-2787	230	12	the	the	DET
ajfa-2787	230	13	type	type	NOUN
ajfa-2787	230	14	of	of	ADP
ajfa-2787	230	15	auditor	auditor	NOUN
ajfa-2787	230	16	and	and	CCONJ
ajfa-2787	230	17	the	the	DET
ajfa-2787	230	18	tenure	tenure	NOUN
ajfa-2787	230	19	of	of	ADP
ajfa-2787	230	20	auditor	auditor	NOUN
ajfa-2787	230	21	in	in	ADP
ajfa-2787	230	22	the	the	DET
ajfa-2787	230	23	iranian	iranian	ADJ
ajfa-2787	230	24	context	context	NOUN
ajfa-2787	230	25	.	.	PUNCT
ajfa-2787	231	1	we	we	PRON
ajfa-2787	231	2	use	use	VERB
ajfa-2787	231	3	a	a	DET
ajfa-2787	231	4	long	long	ADJ
ajfa-2787	231	5	test	test	NOUN
ajfa-2787	231	6	window	window	NOUN
ajfa-2787	231	7	for	for	ADP
ajfa-2787	231	8	the	the	DET
ajfa-2787	231	9	test	test	NOUN
ajfa-2787	231	10	of	of	ADP
ajfa-2787	231	11	hypothesis	hypothesis	NOUN
ajfa-2787	231	12	.	.	PUNCT
ajfa-2787	232	1	the	the	DET
ajfa-2787	232	2	results	result	NOUN
ajfa-2787	232	3	of	of	ADP
ajfa-2787	232	4	descriptive	descriptive	ADJ
ajfa-2787	232	5	statistics	statistic	NOUN
ajfa-2787	232	6	are	be	AUX
ajfa-2787	232	7	following	follow	VERB
ajfa-2787	232	8	.	.	PUNCT
ajfa-2787	233	1	the	the	DET
ajfa-2787	233	2	percent	percent	NOUN
ajfa-2787	233	3	trend	trend	NOUN
ajfa-2787	233	4	of	of	ADP
ajfa-2787	233	5	type	type	NOUN
ajfa-2787	233	6	of	of	ADP
ajfa-2787	233	7	auditor	auditor	NOUN
ajfa-2787	233	8	indicates	indicate	VERB
ajfa-2787	233	9	that	that	SCONJ
ajfa-2787	233	10	audit	audit	NOUN
ajfa-2787	233	11	privatization	privatization	NOUN
ajfa-2787	233	12	increase	increase	NOUN
ajfa-2787	233	13	in	in	ADP
ajfa-2787	233	14	the	the	DET
ajfa-2787	233	15	iranian	iranian	ADJ
ajfa-2787	233	16	capital	capital	NOUN
ajfa-2787	233	17	market	market	NOUN
ajfa-2787	233	18	during	during	ADP
ajfa-2787	233	19	the	the	DET
ajfa-2787	233	20	last	last	ADJ
ajfa-2787	233	21	decade	decade	NOUN
ajfa-2787	233	22	.	.	PUNCT
ajfa-2787	234	1	also	also	ADV
ajfa-2787	234	2	,	,	PUNCT
ajfa-2787	234	3	the	the	DET
ajfa-2787	234	4	percent	percent	NOUN
ajfa-2787	234	5	trend	trend	NOUN
ajfa-2787	234	6	of	of	ADP
ajfa-2787	234	7	unqualified	unqualified	ADJ
ajfa-2787	234	8	audit	audit	NOUN
ajfa-2787	234	9	opinion	opinion	NOUN
ajfa-2787	234	10	is	be	AUX
ajfa-2787	234	11	increase	increase	NOUN
ajfa-2787	234	12	in	in	ADP
ajfa-2787	234	13	the	the	DET
ajfa-2787	234	14	iranian	iranian	ADJ
ajfa-2787	234	15	capital	capital	NOUN
ajfa-2787	234	16	market	market	NOUN
ajfa-2787	234	17	during	during	ADP
ajfa-2787	234	18	the	the	DET
ajfa-2787	234	19	last	last	ADJ
ajfa-2787	234	20	decade	decade	NOUN
ajfa-2787	234	21	.	.	PUNCT
ajfa-2787	235	1	earnings	earning	NOUN
ajfa-2787	235	2	per	per	ADP
ajfa-2787	235	3	share	share	NOUN
ajfa-2787	235	4	and	and	CCONJ
ajfa-2787	235	5	book	book	NOUN
ajfa-2787	235	6	value	value	NOUN
ajfa-2787	235	7	per	per	ADP
ajfa-2787	235	8	share	share	NOUN
ajfa-2787	235	9	is	be	AUX
ajfa-2787	235	10	significant	significant	ADJ
ajfa-2787	235	11	in	in	ADP
ajfa-2787	235	12	the	the	DET
ajfa-2787	235	13	all	all	DET
ajfa-2787	235	14	equations	equation	NOUN
ajfa-2787	235	15	and	and	CCONJ
ajfa-2787	235	16	hence	hence	ADV
ajfa-2787	235	17	,	,	PUNCT
ajfa-2787	235	18	those	those	PRON
ajfa-2787	235	19	have	have	VERB
ajfa-2787	235	20	the	the	DET
ajfa-2787	235	21	value	value	NOUN
ajfa-2787	235	22	relevance	relevance	NOUN
ajfa-2787	235	23	in	in	ADP
ajfa-2787	235	24	the	the	DET
ajfa-2787	235	25	capital	capital	NOUN
ajfa-2787	235	26	market	market	NOUN
ajfa-2787	235	27	.	.	PUNCT
ajfa-2787	236	1	this	this	DET
ajfa-2787	236	2	result	result	NOUN
ajfa-2787	236	3	is	be	AUX
ajfa-2787	236	4	consistent	consistent	ADJ
ajfa-2787	236	5	with	with	ADP
ajfa-2787	236	6	lee	lee	PROPN
ajfa-2787	236	7	and	and	CCONJ
ajfa-2787	236	8	lee	lee	PROPN
ajfa-2787	236	9	(	(	PUNCT
ajfa-2787	236	10	2011	2011	NUM
ajfa-2787	236	11	)	)	PUNCT
ajfa-2787	236	12	and	and	CCONJ
ajfa-2787	236	13	pourheydari	pourheydari	PROPN
ajfa-2787	236	14	and	and	CCONJ
ajfa-2787	236	15	ali	ali	PROPN
ajfa-2787	236	16	ahmadi	ahmadi	PROPN
ajfa-2787	236	17	(	(	PUNCT
ajfa-2787	236	18	2008	2008	NUM
ajfa-2787	236	19	)	)	PUNCT
ajfa-2787	236	20	.	.	PUNCT
ajfa-2787	237	1	the	the	DET
ajfa-2787	237	2	results	result	NOUN
ajfa-2787	237	3	indicate	indicate	VERB
ajfa-2787	237	4	that	that	DET
ajfa-2787	237	5	audit	audit	NOUN
ajfa-2787	237	6	report	report	NOUN
ajfa-2787	237	7	have	have	VERB
ajfa-2787	237	8	not	not	PART
ajfa-2787	237	9	the	the	DET
ajfa-2787	237	10	value	value	NOUN
ajfa-2787	237	11	relevance	relevance	NOUN
ajfa-2787	237	12	in	in	ADP
ajfa-2787	237	13	capital	capital	NOUN
ajfa-2787	237	14	market	market	NOUN
ajfa-2787	237	15	.	.	PUNCT
ajfa-2787	238	1	thus	thus	ADV
ajfa-2787	238	2	,	,	PUNCT
ajfa-2787	238	3	between	between	ADP
ajfa-2787	238	4	unqualified	unqualified	ADJ
ajfa-2787	238	5	audit	audit	NOUN
ajfa-2787	238	6	report	report	NOUN
ajfa-2787	238	7	and	and	CCONJ
ajfa-2787	238	8	other	other	ADJ
ajfa-2787	238	9	audit	audit	NOUN
ajfa-2787	238	10	reports	report	NOUN
ajfa-2787	238	11	is	be	AUX
ajfa-2787	238	12	not	not	PART
ajfa-2787	238	13	different	different	ADJ
ajfa-2787	238	14	in	in	ADP
ajfa-2787	238	15	capital	capital	NOUN
ajfa-2787	238	16	market	market	NOUN
ajfa-2787	238	17	.	.	PUNCT
ajfa-2787	239	1	the	the	DET
ajfa-2787	239	2	results	result	NOUN
ajfa-2787	239	3	indicate	indicate	VERB
ajfa-2787	239	4	that	that	SCONJ
ajfa-2787	239	5	the	the	DET
ajfa-2787	239	6	type	type	NOUN
ajfa-2787	239	7	of	of	ADP
ajfa-2787	239	8	auditor	auditor	NOUN
ajfa-2787	239	9	has	have	VERB
ajfa-2787	239	10	the	the	DET
ajfa-2787	239	11	value	value	NOUN
ajfa-2787	239	12	relevance	relevance	NOUN
ajfa-2787	239	13	in	in	ADP
ajfa-2787	239	14	capital	capital	NOUN
ajfa-2787	239	15	market	market	NOUN
ajfa-2787	239	16	.	.	PUNCT
ajfa-2787	240	1	thus	thus	ADV
ajfa-2787	240	2	,	,	PUNCT
ajfa-2787	240	3	between	between	ADP
ajfa-2787	240	4	asian	asian	ADJ
ajfa-2787	240	5	journal	journal	NOUN
ajfa-2787	240	6	of	of	ADP
ajfa-2787	240	7	finance	finance	PROPN
ajfa-2787	240	8	&	&	CCONJ
ajfa-2787	240	9	accounting	accounting	PROPN
ajfa-2787	240	10	issn	issn	PROPN
ajfa-2787	240	11	1946	1946	NUM
ajfa-2787	240	12	-	-	PUNCT
ajfa-2787	240	13	052x	052x	NOUN
ajfa-2787	240	14	2013	2013	NUM
ajfa-2787	240	15	,	,	PUNCT
ajfa-2787	240	16	vol	vol	NOUN
ajfa-2787	240	17	.	.	PROPN
ajfa-2787	240	18	5	5	NUM
ajfa-2787	240	19	,	,	PUNCT
ajfa-2787	240	20	no	no	INTJ
ajfa-2787	240	21	.	.	NOUN
ajfa-2787	240	22	1	1	NUM
ajfa-2787	240	23	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-2787	240	24	101	101	NUM
ajfa-2787	240	25	audit	audit	NOUN
ajfa-2787	240	26	organization	organization	NOUN
ajfa-2787	240	27	and	and	CCONJ
ajfa-2787	240	28	private	private	ADJ
ajfa-2787	240	29	audit	audit	NOUN
ajfa-2787	240	30	is	be	AUX
ajfa-2787	240	31	different	different	ADJ
ajfa-2787	240	32	in	in	ADP
ajfa-2787	240	33	capital	capital	NOUN
ajfa-2787	240	34	market	market	NOUN
ajfa-2787	240	35	.	.	PUNCT
ajfa-2787	241	1	this	this	DET
ajfa-2787	241	2	finding	finding	NOUN
ajfa-2787	241	3	is	be	AUX
ajfa-2787	241	4	consistent	consistent	ADJ
ajfa-2787	241	5	with	with	ADP
ajfa-2787	241	6	prediction	prediction	NOUN
ajfa-2787	241	7	on	on	ADP
ajfa-2787	241	8	lin	lin	PROPN
ajfa-2787	241	9	and	and	CCONJ
ajfa-2787	241	10	et	et	PROPN
ajfa-2787	241	11	al	al	PROPN
ajfa-2787	241	12	(	(	PUNCT
ajfa-2787	241	13	2009	2009	NUM
ajfa-2787	241	14	)	)	PUNCT
ajfa-2787	241	15	,	,	PUNCT
ajfa-2787	241	16	holthausen	holthausen	NOUN
ajfa-2787	241	17	and	and	CCONJ
ajfa-2787	241	18	verrecchia	verrecchia	VERB
ajfa-2787	241	19	(	(	PUNCT
ajfa-2787	241	20	1988	1988	NUM
ajfa-2787	241	21	)	)	PUNCT
ajfa-2787	241	22	,	,	PUNCT
ajfa-2787	241	23	kothari	kothari	PROPN
ajfa-2787	241	24	(	(	PUNCT
ajfa-2787	241	25	2001	2001	NUM
ajfa-2787	241	26	)	)	PUNCT
ajfa-2787	241	27	,	,	PUNCT
ajfa-2787	241	28	krishnan	krishnan	PROPN
ajfa-2787	241	29	(	(	PUNCT
ajfa-2787	241	30	2003	2003	NUM
ajfa-2787	241	31	)	)	PUNCT
ajfa-2787	241	32	,	,	PUNCT
ajfa-2787	241	33	watkins	watkin	NOUN
ajfa-2787	241	34	et	et	PROPN
ajfa-2787	241	35	al	al	PROPN
ajfa-2787	241	36	.	.	PROPN
ajfa-2787	242	1	(	(	PUNCT
ajfa-2787	242	2	2004	2004	NUM
ajfa-2787	242	3	)	)	PUNCT
ajfa-2787	242	4	.	.	PUNCT
ajfa-2787	243	1	the	the	DET
ajfa-2787	243	2	results	result	NOUN
ajfa-2787	243	3	indicate	indicate	VERB
ajfa-2787	243	4	that	that	SCONJ
ajfa-2787	243	5	the	the	DET
ajfa-2787	243	6	tenure	tenure	NOUN
ajfa-2787	243	7	of	of	ADP
ajfa-2787	243	8	auditor	auditor	NOUN
ajfa-2787	243	9	is	be	AUX
ajfa-2787	243	10	the	the	DET
ajfa-2787	243	11	value	value	NOUN
ajfa-2787	243	12	relevance	relevance	NOUN
ajfa-2787	243	13	in	in	ADP
ajfa-2787	243	14	capital	capital	NOUN
ajfa-2787	243	15	market	market	NOUN
ajfa-2787	243	16	.	.	PUNCT
ajfa-2787	244	1	thus	thus	ADV
ajfa-2787	244	2	,	,	PUNCT
ajfa-2787	244	3	between	between	ADP
ajfa-2787	244	4	the	the	DET
ajfa-2787	244	5	long	long	ADJ
ajfa-2787	244	6	time	time	NOUN
ajfa-2787	244	7	and	and	CCONJ
ajfa-2787	244	8	the	the	DET
ajfa-2787	244	9	short	short	ADJ
ajfa-2787	244	10	time	time	NOUN
ajfa-2787	244	11	of	of	ADP
ajfa-2787	244	12	the	the	DET
ajfa-2787	244	13	tenure	tenure	NOUN
ajfa-2787	244	14	of	of	ADP
ajfa-2787	244	15	auditor	auditor	NOUN
ajfa-2787	244	16	is	be	AUX
ajfa-2787	244	17	different	different	ADJ
ajfa-2787	244	18	.	.	PUNCT
ajfa-2787	245	1	this	this	DET
ajfa-2787	245	2	result	result	NOUN
ajfa-2787	245	3	is	be	AUX
ajfa-2787	245	4	consistent	consistent	ADJ
ajfa-2787	245	5	to	to	ADP
ajfa-2787	245	6	ghosh	ghosh	PROPN
ajfa-2787	245	7	and	and	CCONJ
ajfa-2787	245	8	moon	moon	PROPN
ajfa-2787	245	9	(	(	PUNCT
ajfa-2787	245	10	2005	2005	NUM
ajfa-2787	245	11	)	)	PUNCT
ajfa-2787	245	12	.	.	PUNCT
ajfa-2787	246	1	on	on	ADP
ajfa-2787	246	2	the	the	DET
ajfa-2787	246	3	basis	basis	NOUN
ajfa-2787	246	4	of	of	ADP
ajfa-2787	246	5	results	result	NOUN
ajfa-2787	246	6	we	we	PRON
ajfa-2787	246	7	recommend	recommend	VERB
ajfa-2787	246	8	that	that	SCONJ
ajfa-2787	246	9	market	market	NOUN
ajfa-2787	246	10	regulators	regulator	NOUN
ajfa-2787	246	11	which	which	PRON
ajfa-2787	246	12	to	to	PART
ajfa-2787	246	13	decrease	decrease	VERB
ajfa-2787	246	14	the	the	DET
ajfa-2787	246	15	negative	negative	ADJ
ajfa-2787	246	16	effect	effect	NOUN
ajfa-2787	246	17	of	of	ADP
ajfa-2787	246	18	the	the	DET
ajfa-2787	246	19	tenure	tenure	NOUN
ajfa-2787	246	20	of	of	ADP
ajfa-2787	246	21	auditor	auditor	NOUN
ajfa-2787	246	22	on	on	ADP
ajfa-2787	246	23	the	the	DET
ajfa-2787	246	24	value	value	NOUN
ajfa-2787	246	25	relevance	relevance	NOUN
ajfa-2787	246	26	determine	determine	VERB
ajfa-2787	246	27	the	the	DET
ajfa-2787	246	28	time	time	NOUN
ajfa-2787	246	29	period	period	NOUN
ajfa-2787	246	30	for	for	ADP
ajfa-2787	246	31	the	the	DET
ajfa-2787	246	32	tenure	tenure	NOUN
ajfa-2787	246	33	of	of	ADP
ajfa-2787	246	34	auditors	auditor	NOUN
ajfa-2787	246	35	.	.	PUNCT
ajfa-2787	247	1	considering	consider	VERB
ajfa-2787	247	2	the	the	DET
ajfa-2787	247	3	research	research	NOUN
ajfa-2787	247	4	results	result	NOUN
ajfa-2787	247	5	,	,	PUNCT
ajfa-2787	247	6	we	we	PRON
ajfa-2787	247	7	find	find	VERB
ajfa-2787	247	8	audit	audit	NOUN
ajfa-2787	247	9	privatization	privatization	NOUN
ajfa-2787	247	10	and	and	CCONJ
ajfa-2787	247	11	increase	increase	VERB
ajfa-2787	247	12	competition	competition	NOUN
ajfa-2787	247	13	in	in	ADP
ajfa-2787	247	14	audit	audit	NOUN
ajfa-2787	247	15	can	can	AUX
ajfa-2787	247	16	impact	impact	VERB
ajfa-2787	247	17	on	on	ADP
ajfa-2787	247	18	the	the	DET
ajfa-2787	247	19	value	value	NOUN
ajfa-2787	247	20	relevance	relevance	NOUN
ajfa-2787	247	21	.	.	PUNCT
ajfa-2787	248	1	so	so	ADV
ajfa-2787	248	2	,	,	PUNCT
ajfa-2787	248	3	we	we	PRON
ajfa-2787	248	4	suggest	suggest	VERB
ajfa-2787	248	5	to	to	ADP
ajfa-2787	248	6	market	market	NOUN
ajfa-2787	248	7	regulators	regulator	NOUN
ajfa-2787	248	8	and	and	CCONJ
ajfa-2787	248	9	iranian	iranian	ADJ
ajfa-2787	248	10	association	association	NOUN
ajfa-2787	248	11	of	of	ADP
ajfa-2787	248	12	certified	certify	VERB
ajfa-2787	248	13	public	public	ADJ
ajfa-2787	248	14	accountants	accountant	NOUN
ajfa-2787	248	15	(	(	PUNCT
ajfa-2787	248	16	iacpa	iacpa	PROPN
ajfa-2787	248	17	)	)	PUNCT
ajfa-2787	248	18	to	to	PART
ajfa-2787	248	19	exactly	exactly	ADV
ajfa-2787	248	20	monitor	monitor	VERB
ajfa-2787	248	21	and	and	CCONJ
ajfa-2787	248	22	control	control	NOUN
ajfa-2787	248	23	on	on	ADP
ajfa-2787	248	24	the	the	DET
ajfa-2787	248	25	presented	present	VERB
ajfa-2787	248	26	services	service	NOUN
ajfa-2787	248	27	of	of	ADP
ajfa-2787	248	28	private	private	ADJ
ajfa-2787	248	29	audit	audit	NOUN
ajfa-2787	248	30	firms	firm	NOUN
ajfa-2787	248	31	to	to	PART
ajfa-2787	248	32	improve	improve	VERB
ajfa-2787	248	33	the	the	DET
ajfa-2787	248	34	value	value	NOUN
ajfa-2787	248	35	relevance	relevance	NOUN
ajfa-2787	248	36	of	of	ADP
ajfa-2787	248	37	accounting	account	VERB
ajfa-2787	248	38	information	information	NOUN
ajfa-2787	248	39	in	in	ADP
ajfa-2787	248	40	the	the	DET
ajfa-2787	248	41	capital	capital	NOUN
ajfa-2787	248	42	market	market	NOUN
ajfa-2787	248	43	.	.	PUNCT
ajfa-2787	249	1	this	this	DET
ajfa-2787	249	2	study	study	NOUN
ajfa-2787	249	3	contributes	contribute	VERB
ajfa-2787	249	4	to	to	ADP
ajfa-2787	249	5	the	the	DET
ajfa-2787	249	6	empirical	empirical	ADJ
ajfa-2787	249	7	evidence	evidence	NOUN
ajfa-2787	249	8	on	on	ADP
ajfa-2787	249	9	the	the	DET
ajfa-2787	249	10	value	value	NOUN
ajfa-2787	249	11	relevance	relevance	NOUN
ajfa-2787	249	12	of	of	ADP
ajfa-2787	249	13	audit	audit	NOUN
ajfa-2787	249	14	factors	factor	NOUN
ajfa-2787	249	15	in	in	ADP
ajfa-2787	249	16	emerging	emerge	VERB
ajfa-2787	249	17	markets	market	NOUN
ajfa-2787	249	18	and	and	CCONJ
ajfa-2787	249	19	also	also	ADV
ajfa-2787	249	20	,	,	PUNCT
ajfa-2787	249	21	to	to	PART
ajfa-2787	249	22	reveal	reveal	VERB
ajfa-2787	249	23	the	the	DET
ajfa-2787	249	24	effect	effect	NOUN
ajfa-2787	249	25	of	of	ADP
ajfa-2787	249	26	audit	audit	NOUN
ajfa-2787	249	27	privatization	privatization	NOUN
ajfa-2787	249	28	on	on	ADP
ajfa-2787	249	29	the	the	DET
ajfa-2787	249	30	value	value	NOUN
ajfa-2787	249	31	relevance	relevance	NOUN
ajfa-2787	249	32	in	in	ADP
ajfa-2787	249	33	emerging	emerge	VERB
ajfa-2787	249	34	markets	market	NOUN
ajfa-2787	249	35	.	.	PUNCT
ajfa-2787	250	1	references	reference	NOUN
ajfa-2787	250	2	barth	barth	PROPN
ajfa-2787	250	3	,	,	PUNCT
ajfa-2787	250	4	m.	m.	NOUN
ajfa-2787	250	5	(	(	PUNCT
ajfa-2787	250	6	2006	2006	NUM
ajfa-2787	250	7	)	)	PUNCT
ajfa-2787	250	8	.	.	PUNCT
ajfa-2787	251	1	research	research	NOUN
ajfa-2787	251	2	,	,	PUNCT
ajfa-2787	251	3	standard	standard	ADJ
ajfa-2787	251	4	setting	setting	NOUN
ajfa-2787	251	5	,	,	PUNCT
ajfa-2787	251	6	and	and	CCONJ
ajfa-2787	251	7	global	global	ADJ
ajfa-2787	251	8	financial	financial	ADJ
ajfa-2787	251	9	reporting	reporting	NOUN
ajfa-2787	251	10	.	.	PUNCT
ajfa-2787	252	1	foundations	foundation	NOUN
ajfa-2787	252	2	and	and	CCONJ
ajfa-2787	252	3	trends	trend	NOUN
ajfa-2787	252	4	®	®	NOUN
ajfa-2787	252	5	in	in	ADP
ajfa-2787	252	6	accounting	accounting	NOUN
ajfa-2787	252	7	,	,	PUNCT
ajfa-2787	252	8	1(2	1(2	NUM
ajfa-2787	252	9	)	)	PUNCT
ajfa-2787	252	10	,	,	PUNCT
ajfa-2787	252	11	71	71	NUM
ajfa-2787	252	12	-	-	SYM
ajfa-2787	252	13	165	165	NUM
ajfa-2787	252	14	.	.	PUNCT
ajfa-2787	252	15	http://dx.doi.org/10.1561/1400000002	http://dx.doi.org/10.1561/1400000002	PROPN
ajfa-2787	252	16	barth	barth	PROPN
ajfa-2787	252	17	m.e	m.e	PROPN
ajfa-2787	252	18	.	.	PROPN
ajfa-2787	252	19	,	,	PUNCT
ajfa-2787	252	20	w.	w.	PROPN
ajfa-2787	252	21	h.	h.	PROPN
ajfa-2787	252	22	beaver	beaver	PROPN
ajfa-2787	252	23	,	,	PUNCT
ajfa-2787	252	24	&	&	CCONJ
ajfa-2787	252	25	w.r	w.r	PROPN
ajfa-2787	252	26	.	.	PROPN
ajfa-2787	252	27	landsman	landsman	NOUN
ajfa-2787	252	28	.	.	PUNCT
ajfa-2787	253	1	(	(	PUNCT
ajfa-2787	253	2	2001	2001	NUM
ajfa-2787	253	3	)	)	PUNCT
ajfa-2787	253	4	.	.	PUNCT
ajfa-2787	254	1	the	the	DET
ajfa-2787	254	2	relevance	relevance	NOUN
ajfa-2787	254	3	of	of	ADP
ajfa-2787	254	4	the	the	DET
ajfa-2787	254	5	value	value	NOUN
ajfa-2787	254	6	relevance	relevance	NOUN
ajfa-2787	254	7	literature	literature	NOUN
ajfa-2787	254	8	for	for	ADP
ajfa-2787	254	9	financial	financial	ADJ
ajfa-2787	254	10	accounting	accounting	NOUN
ajfa-2787	254	11	standard	standard	PROPN
ajfa-2787	254	12	setting	setting	NOUN
ajfa-2787	254	13	:	:	PUNCT
ajfa-2787	254	14	another	another	DET
ajfa-2787	254	15	view	view	NOUN
ajfa-2787	254	16	.	.	PUNCT
ajfa-2787	255	1	journal	journal	NOUN
ajfa-2787	255	2	of	of	ADP
ajfa-2787	255	3	accounting	accounting	NOUN
ajfa-2787	255	4	and	and	CCONJ
ajfa-2787	255	5	economics	economic	NOUN
ajfa-2787	255	6	,	,	PUNCT
ajfa-2787	255	7	31(1	31(1	NUM
ajfa-2787	255	8	)	)	PUNCT
ajfa-2787	255	9	,	,	PUNCT
ajfa-2787	255	10	77	77	NUM
ajfa-2787	255	11	-	-	SYM
ajfa-2787	255	12	104	104	NUM
ajfa-2787	255	13	.	.	PUNCT
ajfa-2787	256	1	http://dx.doi.org/10.1016/s0165-4101(01)00019-2	http://dx.doi.org/10.1016/s0165-4101(01)00019-2	NOUN
ajfa-2787	256	2	balsam	balsam	NOUN
ajfa-2787	256	3	,	,	PUNCT
ajfa-2787	256	4	s.	s.	PROPN
ajfa-2787	256	5	,	,	PUNCT
ajfa-2787	256	6	j.	j.	PROPN
ajfa-2787	256	7	krishnan	krishnan	PROPN
ajfa-2787	256	8	,	,	PUNCT
ajfa-2787	256	9	&	&	CCONJ
ajfa-2787	256	10	j.s	j.s	PROPN
ajfa-2787	256	11	.	.	PROPN
ajfa-2787	256	12	yang	yang	PROPN
ajfa-2787	256	13	.	.	PUNCT
ajfa-2787	257	1	(	(	PUNCT
ajfa-2787	257	2	2003	2003	NUM
ajfa-2787	257	3	)	)	PUNCT
ajfa-2787	257	4	.	.	PUNCT
ajfa-2787	258	1	auditor	auditor	NOUN
ajfa-2787	258	2	industry	industry	NOUN
ajfa-2787	258	3	specialization	specialization	NOUN
ajfa-2787	258	4	and	and	CCONJ
ajfa-2787	258	5	earnings	earning	NOUN
ajfa-2787	258	6	quality	quality	NOUN
ajfa-2787	258	7	.	.	PUNCT
ajfa-2787	259	1	auditing	auditing	NOUN
ajfa-2787	259	2	:	:	PUNCT
ajfa-2787	259	3	a	a	DET
ajfa-2787	259	4	journal	journal	NOUN
ajfa-2787	259	5	of	of	ADP
ajfa-2787	259	6	practice	practice	NOUN
ajfa-2787	259	7	&	&	CCONJ
ajfa-2787	259	8	theory	theory	NOUN
ajfa-2787	259	9	,	,	PUNCT
ajfa-2787	259	10	22(2	22(2	NUM
ajfa-2787	259	11	)	)	PUNCT
ajfa-2787	259	12	,	,	PUNCT
ajfa-2787	259	13	71	71	NUM
ajfa-2787	259	14	-	-	SYM
ajfa-2787	259	15	97	97	NUM
ajfa-2787	259	16	.	.	PUNCT
ajfa-2787	260	1	brown	brown	PROPN
ajfa-2787	260	2	.	.	PUNCT
ajfa-2787	261	1	s.	s.	PROPN
ajfa-2787	261	2	,	,	PUNCT
ajfa-2787	261	3	k.	k.	PROPN
ajfa-2787	261	4	lo	lo	PROPN
ajfa-2787	261	5	.	.	PROPN
ajfa-2787	261	6	,	,	PUNCT
ajfa-2787	261	7	&	&	CCONJ
ajfa-2787	261	8	t.	t.	PROPN
ajfa-2787	261	9	lys	lys	PROPN
ajfa-2787	261	10	.	.	PUNCT
ajfa-2787	261	11	(	(	PUNCT
ajfa-2787	261	12	1999	1999	NUM
ajfa-2787	261	13	)	)	PUNCT
ajfa-2787	261	14	.	.	PUNCT
ajfa-2787	262	1	use	use	NOUN
ajfa-2787	262	2	of	of	ADP
ajfa-2787	262	3	r2	r2	PROPN
ajfa-2787	262	4	in	in	ADP
ajfa-2787	262	5	accounting	accounting	NOUN
ajfa-2787	262	6	research	research	NOUN
ajfa-2787	262	7	:	:	PUNCT
ajfa-2787	262	8	meaning	mean	VERB
ajfa-2787	262	9	changes	change	NOUN
ajfa-2787	262	10	in	in	ADP
ajfa-2787	262	11	value	value	NOUN
ajfa-2787	262	12	relevance	relevance	NOUN
ajfa-2787	262	13	over	over	ADP
ajfa-2787	262	14	the	the	DET
ajfa-2787	262	15	last	last	ADJ
ajfa-2787	262	16	four	four	NUM
ajfa-2787	262	17	decades	decade	NOUN
ajfa-2787	262	18	.	.	PUNCT
ajfa-2787	263	1	working	work	VERB
ajfa-2787	263	2	paper	paper	NOUN
ajfa-2787	263	3	.	.	PUNCT
ajfa-2787	264	1	bich	bich	PROPN
ajfa-2787	264	2	ngoc.l.t	ngoc.l.t	PRON
ajfa-2787	264	3	(	(	PUNCT
ajfa-2787	264	4	2010	2010	NUM
ajfa-2787	264	5	)	)	PUNCT
ajfa-2787	264	6	.	.	PUNCT
ajfa-2787	265	1	value	value	NOUN
ajfa-2787	265	2	relevance	relevance	NOUN
ajfa-2787	265	3	of	of	ADP
ajfa-2787	265	4	accounting	account	VERB
ajfa-2787	265	5	information	information	NOUN
ajfa-2787	265	6	for	for	ADP
ajfa-2787	265	7	investors	investor	NOUN
ajfa-2787	265	8	by	by	ADP
ajfa-2787	265	9	large	large	ADJ
ajfa-2787	265	10	listed	list	VERB
ajfa-2787	265	11	company	company	NOUN
ajfa-2787	265	12	in	in	ADP
ajfa-2787	265	13	vietnamese	vietnamese	ADJ
ajfa-2787	265	14	stock	stock	NOUN
ajfa-2787	265	15	market	market	NOUN
ajfa-2787	265	16	.	.	PUNCT
ajfa-2787	266	1	unpublished	unpublished	ADJ
ajfa-2787	266	2	phd	phd	NOUN
ajfa-2787	266	3	dissertation	dissertation	NOUN
ajfa-2787	266	4	.	.	PUNCT
ajfa-2787	267	1	help	help	VERB
ajfa-2787	267	2	university	university	NOUN
ajfa-2787	267	3	college	college	NOUN
ajfa-2787	267	4	.	.	PUNCT
ajfa-2787	268	1	change	change	NOUN
ajfa-2787	268	2	.	.	PUNCT
ajfa-2787	269	1	h.	h.	PROPN
ajfa-2787	269	2	cheng	cheng	PROPN
ajfa-2787	269	3	.	.	PUNCT
ajfa-2787	270	1	c.s	c.s	PROPN
ajfa-2787	270	2	and	and	CCONJ
ajfa-2787	270	3	k.j	k.j	PROPN
ajfa-2787	270	4	.	.	PROPN
ajfa-2787	270	5	reichelt	reichelt	PROPN
ajfa-2787	270	6	.	.	PUNCT
ajfa-2787	271	1	(	(	PUNCT
ajfa-2787	271	2	2010	2010	NUM
ajfa-2787	271	3	)	)	PUNCT
ajfa-2787	271	4	.	.	PUNCT
ajfa-2787	272	1	market	market	NOUN
ajfa-2787	272	2	reaction	reaction	NOUN
ajfa-2787	272	3	to	to	ADP
ajfa-2787	272	4	auditor	auditor	NOUN
ajfa-2787	272	5	switching	switch	VERB
ajfa-2787	272	6	from	from	ADP
ajfa-2787	272	7	big	big	ADJ
ajfa-2787	272	8	4	4	NUM
ajfa-2787	272	9	to	to	ADP
ajfa-2787	272	10	third	third	ADJ
ajfa-2787	272	11	-	-	PUNCT
ajfa-2787	272	12	tier	tier	NOUN
ajfa-2787	272	13	small	small	ADJ
ajfa-2787	272	14	accounting	accounting	NOUN
ajfa-2787	272	15	firms	firm	NOUN
ajfa-2787	272	16	.	.	PUNCT
ajfa-2787	273	1	auditing	audit	VERB
ajfa-2787	273	2	:	:	PUNCT
ajfa-2787	273	3	a	a	DET
ajfa-2787	273	4	journal	journal	NOUN
ajfa-2787	273	5	of	of	ADP
ajfa-2787	273	6	practice	practice	NOUN
ajfa-2787	273	7	&	&	CCONJ
ajfa-2787	273	8	theory	theory	NOUN
ajfa-2787	273	9	,	,	PUNCT
ajfa-2787	273	10	2	2	NUM
ajfa-2787	273	11	,	,	PUNCT
ajfa-2787	273	12	83–114	83–114	PROPN
ajfa-2787	273	13	.	.	PUNCT
ajfa-2787	273	14	chow	chow	PROPN
ajfa-2787	273	15	,	,	PUNCT
ajfa-2787	273	16	c.w	c.w	PROPN
ajfa-2787	273	17	.	.	PROPN
ajfa-2787	273	18	(	(	PUNCT
ajfa-2787	273	19	1983	1983	NUM
ajfa-2787	273	20	)	)	PUNCT
ajfa-2787	273	21	.	.	PUNCT
ajfa-2787	274	1	on	on	ADP
ajfa-2787	274	2	the	the	DET
ajfa-2787	274	3	measurement	measurement	NOUN
ajfa-2787	274	4	of	of	ADP
ajfa-2787	274	5	auditing	auditing	NOUN
ajfa-2787	274	6	standards	standard	NOUN
ajfa-2787	274	7	,	,	PUNCT
ajfa-2787	274	8	journal	journal	NOUN
ajfa-2787	274	9	of	of	ADP
ajfa-2787	274	10	business	business	NOUN
ajfa-2787	274	11	finance	finance	PROPN
ajfa-2787	274	12	&	&	CCONJ
ajfa-2787	274	13	accounting	accounting	PROPN
ajfa-2787	274	14	,	,	PUNCT
ajfa-2787	274	15	10	10	NUM
ajfa-2787	274	16	,	,	PUNCT
ajfa-2787	274	17	21	21	NUM
ajfa-2787	274	18	-	-	SYM
ajfa-2787	274	19	35	35	NUM
ajfa-2787	274	20	.	.	PUNCT
ajfa-2787	274	21	http://dx.doi.org/10.1111/j.1468-5957.1983.tb00410.x	http://dx.doi.org/10.1111/j.1468-5957.1983.tb00410.x	PROPN
ajfa-2787	275	1	dye	dye	PROPN
ajfa-2787	275	2	,	,	PUNCT
ajfa-2787	275	3	r.	r.	PROPN
ajfa-2787	275	4	(	(	PUNCT
ajfa-2787	275	5	1993	1993	NUM
ajfa-2787	275	6	)	)	PUNCT
ajfa-2787	275	7	.	.	PUNCT
ajfa-2787	276	1	auditing	auditing	NOUN
ajfa-2787	276	2	standards	standard	NOUN
ajfa-2787	276	3	,	,	PUNCT
ajfa-2787	276	4	legal	legal	ADJ
ajfa-2787	276	5	liability	liability	NOUN
ajfa-2787	276	6	,	,	PUNCT
ajfa-2787	276	7	and	and	CCONJ
ajfa-2787	276	8	auditor	auditor	NOUN
ajfa-2787	276	9	wealth	wealth	NOUN
ajfa-2787	276	10	.	.	PUNCT
ajfa-2787	277	1	the	the	DET
ajfa-2787	277	2	journal	journal	NOUN
ajfa-2787	277	3	of	of	ADP
ajfa-2787	277	4	political	political	ADJ
ajfa-2787	277	5	economy	economy	NOUN
ajfa-2787	277	6	.	.	PUNCT
ajfa-2787	278	1	http://dx.doi.org/10.1086/261908	http://dx.doi.org/10.1086/261908	PROPN
ajfa-2787	278	2	deangelo	deangelo	PROPN
ajfa-2787	278	3	.	.	PUNCT
ajfa-2787	279	1	l.	l.	PROPN
ajfa-2787	279	2	(	(	PUNCT
ajfa-2787	279	3	1981	1981	NUM
ajfa-2787	279	4	)	)	PUNCT
ajfa-2787	279	5	.	.	PUNCT
ajfa-2787	280	1	auditor	auditor	NOUN
ajfa-2787	280	2	size	size	NOUN
ajfa-2787	280	3	and	and	CCONJ
ajfa-2787	280	4	audit	audit	NOUN
ajfa-2787	280	5	quality	quality	NOUN
ajfa-2787	280	6	.	.	PUNCT
ajfa-2787	281	1	journal	journal	NOUN
ajfa-2787	281	2	of	of	ADP
ajfa-2787	281	3	accounting	accounting	NOUN
ajfa-2787	281	4	and	and	CCONJ
ajfa-2787	281	5	economic	economic	ADJ
ajfa-2787	281	6	,	,	PUNCT
ajfa-2787	281	7	3(3	3(3	NUM
ajfa-2787	281	8	)	)	PUNCT
ajfa-2787	281	9	,	,	PUNCT
ajfa-2787	281	10	183–199	183–199	NUM
ajfa-2787	281	11	.	.	PUNCT
ajfa-2787	282	1	http://dx.doi.org/10.1016/0165-4101(81)90002-1	http://dx.doi.org/10.1016/0165-4101(81)90002-1	PROPN
ajfa-2787	282	2	asian	asian	ADJ
ajfa-2787	282	3	journal	journal	PROPN
ajfa-2787	282	4	of	of	ADP
ajfa-2787	282	5	finance	finance	PROPN
ajfa-2787	282	6	&	&	CCONJ
ajfa-2787	282	7	accounting	accounting	PROPN
ajfa-2787	282	8	issn	issn	PROPN
ajfa-2787	282	9	1946	1946	NUM
ajfa-2787	282	10	-	-	PUNCT
ajfa-2787	282	11	052x	052x	NOUN
ajfa-2787	282	12	2013	2013	NUM
ajfa-2787	282	13	,	,	PUNCT
ajfa-2787	282	14	vol	vol	NOUN
ajfa-2787	282	15	.	.	PROPN
ajfa-2787	282	16	5	5	NUM
ajfa-2787	282	17	,	,	PUNCT
ajfa-2787	282	18	no	no	INTJ
ajfa-2787	282	19	.	.	NOUN
ajfa-2787	282	20	1	1	NUM
ajfa-2787	282	21	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-2787	282	22	102	102	NUM
ajfa-2787	282	23	defond	defond	NOUN
ajfa-2787	282	24	,	,	PUNCT
ajfa-2787	282	25	m.l	m.l	PROPN
ajfa-2787	282	26	.	.	PUNCT
ajfa-2787	282	27	(	(	PUNCT
ajfa-2787	282	28	1992	1992	NUM
ajfa-2787	282	29	)	)	PUNCT
ajfa-2787	282	30	.	.	PUNCT
ajfa-2787	283	1	the	the	DET
ajfa-2787	283	2	association	association	NOUN
ajfa-2787	283	3	between	between	ADP
ajfa-2787	283	4	changes	change	NOUN
ajfa-2787	283	5	in	in	ADP
ajfa-2787	283	6	client	client	NOUN
ajfa-2787	283	7	firm	firm	NOUN
ajfa-2787	283	8	agency	agency	NOUN
ajfa-2787	283	9	costs	cost	NOUN
ajfa-2787	283	10	and	and	CCONJ
ajfa-2787	283	11	auditor	auditor	NOUN
ajfa-2787	283	12	switch	switch	NOUN
ajfa-2787	283	13	.	.	PUNCT
ajfa-2787	284	1	auditing	auditing	NOUN
ajfa-2787	284	2	:	:	PUNCT
ajfa-2787	284	3	a	a	DET
ajfa-2787	284	4	journal	journal	NOUN
ajfa-2787	284	5	of	of	ADP
ajfa-2787	284	6	practice	practice	NOUN
ajfa-2787	284	7	&	&	CCONJ
ajfa-2787	284	8	theory	theory	NOUN
ajfa-2787	284	9	,	,	PUNCT
ajfa-2787	284	10	11	11	NUM
ajfa-2787	284	11	,	,	PUNCT
ajfa-2787	284	12	26	26	NUM
ajfa-2787	284	13	-	-	SYM
ajfa-2787	284	14	31	31	NUM
ajfa-2787	284	15	.	.	PUNCT
ajfa-2787	285	1	farajzade.h	farajzade.h	PROPN
ajfa-2787	285	2	,	,	PUNCT
ajfa-2787	285	3	&	&	CCONJ
ajfa-2787	285	4	n.	n.	PROPN
ajfa-2787	285	5	makarem	makarem	PROPN
ajfa-2787	285	6	(	(	PUNCT
ajfa-2787	285	7	2011	2011	NUM
ajfa-2787	285	8	)	)	PUNCT
ajfa-2787	285	9	.	.	PUNCT
ajfa-2787	286	1	the	the	DET
ajfa-2787	286	2	effect	effect	NOUN
ajfa-2787	286	3	of	of	ADP
ajfa-2787	286	4	size	size	NOUN
ajfa-2787	286	5	and	and	CCONJ
ajfa-2787	286	6	type	type	NOUN
ajfa-2787	286	7	of	of	ADP
ajfa-2787	286	8	auditor	auditor	NOUN
ajfa-2787	286	9	on	on	ADP
ajfa-2787	286	10	audit	audit	NOUN
ajfa-2787	286	11	quality	quality	NOUN
ajfa-2787	286	12	.	.	PUNCT
ajfa-2787	287	1	international	international	ADJ
ajfa-2787	287	2	research	research	PROPN
ajfa-2787	287	3	journal	journal	NOUN
ajfa-2787	287	4	of	of	ADP
ajfa-2787	287	5	finance	finance	NOUN
ajfa-2787	287	6	and	and	CCONJ
ajfa-2787	287	7	economics	economic	NOUN
ajfa-2787	287	8	,	,	PUNCT
ajfa-2787	287	9	80	80	NUM
ajfa-2787	287	10	,	,	PUNCT
ajfa-2787	287	11	121	121	NUM
ajfa-2787	287	12	-	-	SYM
ajfa-2787	287	13	137	137	NUM
ajfa-2787	287	14	.	.	PUNCT
ajfa-2787	288	1	francis	francis	PROPN
ajfa-2787	288	2	,	,	PUNCT
ajfa-2787	288	3	j.	j.	PROPN
ajfa-2787	288	4	,	,	PUNCT
ajfa-2787	288	5	&	&	CCONJ
ajfa-2787	288	6	k.	k.	PROPN
ajfa-2787	288	7	schipper	schipper	PROPN
ajfa-2787	288	8	.	.	PUNCT
ajfa-2787	288	9	(	(	PUNCT
ajfa-2787	288	10	1999	1999	NUM
ajfa-2787	288	11	)	)	PUNCT
ajfa-2787	288	12	.	.	PUNCT
ajfa-2787	289	1	have	have	AUX
ajfa-2787	289	2	financial	financial	ADJ
ajfa-2787	289	3	statements	statement	NOUN
ajfa-2787	289	4	lost	lose	VERB
ajfa-2787	289	5	their	their	PRON
ajfa-2787	289	6	relevance	relevance	NOUN
ajfa-2787	289	7	?	?	PUNCT
ajfa-2787	290	1	journal	journal	NOUN
ajfa-2787	290	2	of	of	ADP
ajfa-2787	290	3	accounting	accounting	NOUN
ajfa-2787	290	4	research	research	NOUN
ajfa-2787	290	5	,	,	PUNCT
ajfa-2787	290	6	37(2	37(2	PROPN
ajfa-2787	290	7	)	)	PUNCT
ajfa-2787	290	8	,	,	PUNCT
ajfa-2787	290	9	319	319	NUM
ajfa-2787	290	10	-	-	SYM
ajfa-2787	290	11	352	352	NUM
ajfa-2787	290	12	.	.	PUNCT
ajfa-2787	291	1	http://dx.doi.org/10.2307/2491412	http://dx.doi.org/10.2307/2491412	PROPN
ajfa-2787	291	2	ghosh	ghosh	PROPN
ajfa-2787	291	3	.	.	PUNCT
ajfa-2787	292	1	a.	a.	PROPN
ajfa-2787	292	2	,	,	PUNCT
ajfa-2787	292	3	&	&	CCONJ
ajfa-2787	292	4	d.	d.	PROPN
ajfa-2787	292	5	moon	moon	PROPN
ajfa-2787	292	6	.	.	PUNCT
ajfa-2787	293	1	(	(	PUNCT
ajfa-2787	293	2	2005	2005	NUM
ajfa-2787	293	3	)	)	PUNCT
ajfa-2787	293	4	.	.	PUNCT
ajfa-2787	294	1	auditor	auditor	NOUN
ajfa-2787	294	2	tenure	tenure	NOUN
ajfa-2787	294	3	and	and	CCONJ
ajfa-2787	294	4	perceptions	perception	NOUN
ajfa-2787	294	5	of	of	ADP
ajfa-2787	294	6	audit	audit	NOUN
ajfa-2787	294	7	quality	quality	NOUN
ajfa-2787	294	8	.	.	PUNCT
ajfa-2787	295	1	the	the	DET
ajfa-2787	295	2	accounting	accounting	NOUN
ajfa-2787	295	3	review	review	NOUN
ajfa-2787	295	4	,	,	PUNCT
ajfa-2787	295	5	80(2	80(2	NUM
ajfa-2787	295	6	)	)	PUNCT
ajfa-2787	295	7	,	,	PUNCT
ajfa-2787	295	8	585	585	NUM
ajfa-2787	295	9	-	-	SYM
ajfa-2787	295	10	612	612	NUM
ajfa-2787	295	11	.	.	PUNCT
ajfa-2787	296	1	http://dx.doi.org/10.2308/accr.2005.80.2.585	http://dx.doi.org/10.2308/accr.2005.80.2.585	PROPN
ajfa-2787	296	2	gujarati	gujarati	PROPN
ajfa-2787	296	3	,	,	PUNCT
ajfa-2787	296	4	d.	d.	PROPN
ajfa-2787	296	5	(	(	PUNCT
ajfa-2787	296	6	2004	2004	NUM
ajfa-2787	296	7	)	)	PUNCT
ajfa-2787	296	8	.	.	PUNCT
ajfa-2787	297	1	basic	basic	ADJ
ajfa-2787	297	2	econometrics	econometric	NOUN
ajfa-2787	297	3	.	.	PUNCT
ajfa-2787	298	1	mcgraw	mcgraw	PROPN
ajfa-2787	298	2	-	-	PUNCT
ajfa-2787	298	3	hill	hill	PROPN
ajfa-2787	298	4	.	.	PUNCT
ajfa-2787	299	1	fourth	fourth	PROPN
ajfa-2787	299	2	edition	edition	PROPN
ajfa-2787	299	3	.	.	PUNCT
ajfa-2787	300	1	holthausen	holthausen	PROPN
ajfa-2787	300	2	.	.	PUNCT
ajfa-2787	301	1	r.	r.	PROPN
ajfa-2787	301	2	,	,	PUNCT
ajfa-2787	301	3	&	&	CCONJ
ajfa-2787	301	4	r.	r.	PROPN
ajfa-2787	301	5	verrecchia	verrecchia	PROPN
ajfa-2787	301	6	.	.	PUNCT
ajfa-2787	302	1	(	(	PUNCT
ajfa-2787	302	2	1988	1988	NUM
ajfa-2787	302	3	)	)	PUNCT
ajfa-2787	302	4	.	.	PUNCT
ajfa-2787	303	1	the	the	DET
ajfa-2787	303	2	effect	effect	NOUN
ajfa-2787	303	3	of	of	ADP
ajfa-2787	303	4	sequential	sequential	ADJ
ajfa-2787	303	5	information	information	NOUN
ajfa-2787	303	6	releases	release	NOUN
ajfa-2787	303	7	on	on	ADP
ajfa-2787	303	8	the	the	DET
ajfa-2787	303	9	variance	variance	NOUN
ajfa-2787	303	10	of	of	ADP
ajfa-2787	303	11	price	price	NOUN
ajfa-2787	303	12	changes	change	NOUN
ajfa-2787	303	13	in	in	ADP
ajfa-2787	303	14	an	an	DET
ajfa-2787	303	15	inter	inter	ADJ
ajfa-2787	303	16	-	-	ADJ
ajfa-2787	303	17	temporal	temporal	ADJ
ajfa-2787	303	18	multi	multi	ADJ
ajfa-2787	303	19	-	-	ADJ
ajfa-2787	303	20	asset	asset	ADJ
ajfa-2787	303	21	market	market	NOUN
ajfa-2787	303	22	.	.	PUNCT
ajfa-2787	304	1	journal	journal	NOUN
ajfa-2787	304	2	of	of	ADP
ajfa-2787	304	3	accounting	accounting	NOUN
ajfa-2787	304	4	research	research	NOUN
ajfa-2787	304	5	,	,	PUNCT
ajfa-2787	304	6	26(1	26(1	NUM
ajfa-2787	304	7	)	)	PUNCT
ajfa-2787	304	8	,	,	PUNCT
ajfa-2787	304	9	82	82	NUM
ajfa-2787	304	10	-	-	SYM
ajfa-2787	304	11	106	106	NUM
ajfa-2787	304	12	.	.	PUNCT
ajfa-2787	305	1	http://dx.doi.org/10.2307/2491114	http://dx.doi.org/10.2307/2491114	PROPN
ajfa-2787	305	2	holthausen	holthausen	PROPN
ajfa-2787	305	3	,	,	PUNCT
ajfa-2787	305	4	r.w	r.w	PROPN
ajfa-2787	305	5	.	.	PROPN
ajfa-2787	305	6	,	,	PUNCT
ajfa-2787	305	7	&	&	CCONJ
ajfa-2787	305	8	r.l	r.l	PROPN
ajfa-2787	305	9	.	.	PROPN
ajfa-2787	305	10	watts	watts	PROPN
ajfa-2787	305	11	.	.	PUNCT
ajfa-2787	306	1	(	(	PUNCT
ajfa-2787	306	2	2001	2001	NUM
ajfa-2787	306	3	)	)	PUNCT
ajfa-2787	306	4	.	.	PUNCT
ajfa-2787	307	1	the	the	DET
ajfa-2787	307	2	relevance	relevance	NOUN
ajfa-2787	307	3	of	of	ADP
ajfa-2787	307	4	the	the	DET
ajfa-2787	307	5	valuerelevance	valuerelevance	NOUN
ajfa-2787	307	6	literature	literature	NOUN
ajfa-2787	307	7	for	for	ADP
ajfa-2787	307	8	financial	financial	ADJ
ajfa-2787	307	9	accounting	accounting	NOUN
ajfa-2787	307	10	standard	standard	PROPN
ajfa-2787	307	11	setting	setting	NOUN
ajfa-2787	307	12	.	.	PUNCT
ajfa-2787	308	1	journal	journal	NOUN
ajfa-2787	308	2	of	of	ADP
ajfa-2787	308	3	accounting	accounting	NOUN
ajfa-2787	308	4	and	and	CCONJ
ajfa-2787	308	5	economics	economic	NOUN
ajfa-2787	308	6	,	,	PUNCT
ajfa-2787	308	7	31(1	31(1	NUM
ajfa-2787	308	8	)	)	PUNCT
ajfa-2787	308	9	,	,	PUNCT
ajfa-2787	308	10	3	3	NUM
ajfa-2787	308	11	-	-	SYM
ajfa-2787	308	12	75	75	NUM
ajfa-2787	308	13	.	.	PUNCT
ajfa-2787	309	1	http://dx.doi.org/10.1016/s0165-4101(01)00029-5	http://dx.doi.org/10.1016/s0165-4101(01)00029-5	PROPN
ajfa-2787	309	2	ittonen	ittonen	PROPN
ajfa-2787	309	3	,	,	PUNCT
ajfa-2787	309	4	k.	k.	PROPN
ajfa-2787	309	5	(	(	PUNCT
ajfa-2787	309	6	2012	2012	NUM
ajfa-2787	309	7	)	)	PUNCT
ajfa-2787	309	8	.	.	PUNCT
ajfa-2787	310	1	market	market	NOUN
ajfa-2787	310	2	reactions	reaction	NOUN
ajfa-2787	310	3	to	to	ADP
ajfa-2787	310	4	qualified	qualified	ADJ
ajfa-2787	310	5	audit	audit	NOUN
ajfa-2787	310	6	reports	report	NOUN
ajfa-2787	310	7	:	:	PUNCT
ajfa-2787	310	8	research	research	NOUN
ajfa-2787	310	9	approaches	approach	NOUN
ajfa-2787	310	10	.	.	PUNCT
ajfa-2787	311	1	accounting	accounting	NOUN
ajfa-2787	311	2	research	research	PROPN
ajfa-2787	311	3	journal	journal	PROPN
ajfa-2787	311	4	,	,	PUNCT
ajfa-2787	311	5	25(1	25(1	NUM
ajfa-2787	311	6	)	)	PUNCT
ajfa-2787	311	7	,	,	PUNCT
ajfa-2787	311	8	8	8	NUM
ajfa-2787	311	9	-	-	SYM
ajfa-2787	311	10	24	24	NUM
ajfa-2787	311	11	.	.	PUNCT
ajfa-2787	312	1	http://dx.doi.org/10.1108/10309611211244483	http://dx.doi.org/10.1108/10309611211244483	PROPN
ajfa-2787	312	2	ittonen	ittonen	PROPN
ajfa-2787	312	3	,	,	PUNCT
ajfa-2787	312	4	k.	k.	PROPN
ajfa-2787	312	5	(	(	PUNCT
ajfa-2787	312	6	2009	2009	NUM
ajfa-2787	312	7	)	)	PUNCT
ajfa-2787	312	8	.	.	PUNCT
ajfa-2787	313	1	audit	audit	NOUN
ajfa-2787	313	2	report	report	NOUN
ajfa-2787	313	3	and	and	CCONJ
ajfa-2787	313	4	stock	stock	NOUN
ajfa-2787	313	5	market	market	NOUN
ajfa-2787	313	6	.	.	PUNCT
ajfa-2787	314	1	unpublished	unpublished	ADJ
ajfa-2787	314	2	phd	phd	NOUN
ajfa-2787	314	3	dissertation	dissertation	NOUN
ajfa-2787	314	4	.	.	PUNCT
ajfa-2787	315	1	universitas	universita	NOUN
ajfa-2787	315	2	wasaensis	wasaensis	NOUN
ajfa-2787	315	3	.	.	PUNCT
ajfa-2787	316	1	kang-tao.ye	kang-tao.ye	PROPN
ajfa-2787	316	2	and	and	CCONJ
ajfa-2787	316	3	ying	ying	PROPN
ajfa-2787	316	4	li.c	li.c	NOUN
ajfa-2787	316	5	.	.	PUNCT
ajfa-2787	317	1	(	(	PUNCT
ajfa-2787	317	2	2011	2011	NUM
ajfa-2787	317	3	)	)	PUNCT
ajfa-2787	317	4	.	.	PUNCT
ajfa-2787	318	1	audit	audit	NOUN
ajfa-2787	318	2	quality	quality	NOUN
ajfa-2787	318	3	and	and	CCONJ
ajfa-2787	318	4	value	value	NOUN
ajfa-2787	318	5	relevance	relevance	NOUN
ajfa-2787	318	6	of	of	ADP
ajfa-2787	318	7	faire	faire	X
ajfa-2787	318	8	value	value	NOUN
ajfa-2787	318	9	accounting	accounting	NOUN
ajfa-2787	318	10	.	.	PUNCT
ajfa-2787	319	1	journal	journal	PROPN
ajfa-2787	319	2	of	of	ADP
ajfa-2787	319	3	shanghai	shanghai	PROPN
ajfa-2787	319	4	lixin	lixin	PROPN
ajfa-2787	319	5	university	university	PROPN
ajfa-2787	319	6	of	of	ADP
ajfa-2787	319	7	commerce	commerce	PROPN
ajfa-2787	319	8	,	,	PUNCT
ajfa-2787	319	9	3	3	X
ajfa-2787	319	10	.	.	PUNCT
ajfa-2787	319	11	kothari	kothari	PROPN
ajfa-2787	319	12	.	.	PROPN
ajfa-2787	320	1	s.p	s.p	PROPN
ajfa-2787	320	2	.	.	PROPN
ajfa-2787	320	3	(	(	PUNCT
ajfa-2787	320	4	2001	2001	NUM
ajfa-2787	320	5	)	)	PUNCT
ajfa-2787	320	6	.	.	PUNCT
ajfa-2787	321	1	capital	capital	NOUN
ajfa-2787	321	2	markets	market	NOUN
ajfa-2787	321	3	research	research	VERB
ajfa-2787	321	4	in	in	ADP
ajfa-2787	321	5	accounting	accounting	NOUN
ajfa-2787	321	6	.	.	PUNCT
ajfa-2787	322	1	journal	journal	NOUN
ajfa-2787	322	2	of	of	ADP
ajfa-2787	322	3	accounting	accounting	NOUN
ajfa-2787	322	4	and	and	CCONJ
ajfa-2787	322	5	economics	economic	NOUN
ajfa-2787	322	6	,	,	PUNCT
ajfa-2787	322	7	31	31	NUM
ajfa-2787	322	8	,	,	PUNCT
ajfa-2787	322	9	105	105	NUM
ajfa-2787	322	10	-	-	SYM
ajfa-2787	322	11	231	231	NUM
ajfa-2787	322	12	.	.	PUNCT
ajfa-2787	323	1	http://dx.doi.org/10.1016/s0165-4101(01)00030-1	http://dx.doi.org/10.1016/s0165-4101(01)00030-1	PROPN
ajfa-2787	323	2	krishnan	krishnan	PROPN
ajfa-2787	323	3	.	.	PUNCT
ajfa-2787	324	1	g.v	g.v	PROPN
ajfa-2787	324	2	.	.	PROPN
ajfa-2787	324	3	(	(	PUNCT
ajfa-2787	324	4	2003	2003	NUM
ajfa-2787	324	5	)	)	PUNCT
ajfa-2787	324	6	.	.	PUNCT
ajfa-2787	325	1	auditor	auditor	NOUN
ajfa-2787	325	2	quality	quality	NOUN
ajfa-2787	325	3	and	and	CCONJ
ajfa-2787	325	4	the	the	DET
ajfa-2787	325	5	pricing	pricing	NOUN
ajfa-2787	325	6	of	of	ADP
ajfa-2787	325	7	discretionary	discretionary	ADJ
ajfa-2787	325	8	accruals	accrual	NOUN
ajfa-2787	325	9	.	.	PUNCT
ajfa-2787	326	1	auditing	auditing	NOUN
ajfa-2787	326	2	:	:	PUNCT
ajfa-2787	326	3	a	a	DET
ajfa-2787	326	4	journal	journal	NOUN
ajfa-2787	326	5	of	of	ADP
ajfa-2787	326	6	practice	practice	NOUN
ajfa-2787	326	7	&	&	CCONJ
ajfa-2787	326	8	theory	theory	NOUN
ajfa-2787	326	9	,	,	PUNCT
ajfa-2787	326	10	22(1	22(1	NUM
ajfa-2787	326	11	)	)	PUNCT
ajfa-2787	326	12	,	,	PUNCT
ajfa-2787	326	13	109	109	NUM
ajfa-2787	326	14	-	-	SYM
ajfa-2787	326	15	126	126	NUM
ajfa-2787	326	16	.	.	PUNCT
ajfa-2787	327	1	lee	lee	PROPN
ajfa-2787	327	2	,	,	PUNCT
ajfa-2787	327	3	h.l	h.l	PROPN
ajfa-2787	327	4	,	,	PUNCT
ajfa-2787	327	5	&	&	CCONJ
ajfa-2787	327	6	h.	h.	PROPN
ajfa-2787	327	7	lee	lee	PROPN
ajfa-2787	327	8	.	.	PUNCT
ajfa-2787	328	1	(	(	PUNCT
ajfa-2787	328	2	2011	2011	NUM
ajfa-2787	328	3	)	)	PUNCT
ajfa-2787	328	4	.	.	PUNCT
ajfa-2787	329	1	the	the	DET
ajfa-2787	329	2	value	value	NOUN
ajfa-2787	329	3	relevance	relevance	NOUN
ajfa-2787	329	4	of	of	ADP
ajfa-2787	329	5	summarized	summarize	VERB
ajfa-2787	329	6	accounting	accounting	NOUN
ajfa-2787	329	7	information	information	NOUN
ajfa-2787	329	8	and	and	CCONJ
ajfa-2787	329	9	audit	audit	NOUN
ajfa-2787	329	10	quality	quality	NOUN
ajfa-2787	329	11	.	.	PUNCT
ajfa-2787	330	1	working	work	VERB
ajfa-2787	330	2	paper	paper	NOUN
ajfa-2787	330	3	.	.	PUNCT
ajfa-2787	331	1	in	in	ADP
ajfa-2787	331	2	second	second	ADJ
ajfa-2787	331	3	international	international	ADJ
ajfa-2787	331	4	conference	conference	NOUN
ajfa-2787	331	5	of	of	ADP
ajfa-2787	331	6	the	the	DET
ajfa-2787	331	7	japanese	japanese	ADJ
ajfa-2787	331	8	accounting	accounting	PROPN
ajfa-2787	331	9	review	review	NOUN
ajfa-2787	331	10	presented	present	VERB
ajfa-2787	331	11	.	.	PUNCT
ajfa-2787	332	1	http://dx.doi.org/10.1596/1813-9450-5732	http://dx.doi.org/10.1596/1813-9450-5732	PROPN
ajfa-2787	332	2	lee	lee	PROPN
ajfa-2787	332	3	,	,	PUNCT
ajfa-2787	332	4	h.	h.	PROPN
ajfa-2787	332	5	,	,	PUNCT
ajfa-2787	332	6	&	&	CCONJ
ajfa-2787	332	7	t.	t.	PROPN
ajfa-2787	332	8	wang	wang	PROPN
ajfa-2787	332	9	,	,	PUNCT
ajfa-2787	332	10	(	(	PUNCT
ajfa-2787	332	11	2003	2003	NUM
ajfa-2787	332	12	)	)	PUNCT
ajfa-2787	332	13	,	,	PUNCT
ajfa-2787	332	14	value	value	NOUN
ajfa-2787	332	15	relevance	relevance	NOUN
ajfa-2787	332	16	:	:	PUNCT
ajfa-2787	332	17	book	book	NOUN
ajfa-2787	332	18	value	value	NOUN
ajfa-2787	332	19	of	of	ADP
ajfa-2787	332	20	equity	equity	NOUN
ajfa-2787	332	21	and	and	CCONJ
ajfa-2787	332	22	intrinsic	intrinsic	ADJ
ajfa-2787	332	23	value	value	NOUN
ajfa-2787	332	24	,	,	PUNCT
ajfa-2787	332	25	review	review	NOUN
ajfa-2787	332	26	of	of	ADP
ajfa-2787	332	27	securities	security	NOUN
ajfa-2787	332	28	and	and	CCONJ
ajfa-2787	332	29	futures	future	NOUN
ajfa-2787	332	30	markets	market	NOUN
ajfa-2787	332	31	,	,	PUNCT
ajfa-2787	332	32	15(3	15(3	NUM
ajfa-2787	332	33	)	)	PUNCT
ajfa-2787	332	34	,	,	PUNCT
ajfa-2787	332	35	63	63	NUM
ajfa-2787	332	36	-	-	SYM
ajfa-2787	332	37	103	103	NUM
ajfa-2787	332	38	.	.	PUNCT
ajfa-2787	333	1	lin	lin	PROPN
ajfa-2787	333	2	.	.	PUNCT
ajfa-2787	334	1	z.j	z.j	PROPN
ajfa-2787	334	2	.	.	PROPN
ajfa-2787	334	3	,	,	PUNCT
ajfa-2787	334	4	liu	liu	PROPN
ajfa-2787	334	5	.	.	PROPN
ajfa-2787	334	6	m.	m.	PROPN
ajfa-2787	334	7	,	,	PUNCT
ajfa-2787	334	8	&	&	CCONJ
ajfa-2787	334	9	z.	z.	PROPN
ajfa-2787	334	10	wang	wang	PROPN
ajfa-2787	334	11	.	.	PUNCT
ajfa-2787	335	1	(	(	PUNCT
ajfa-2787	335	2	2009	2009	NUM
ajfa-2787	335	3	)	)	PUNCT
ajfa-2787	335	4	.	.	PUNCT
ajfa-2787	336	1	market	market	NOUN
ajfa-2787	336	2	implications	implication	NOUN
ajfa-2787	336	3	of	of	ADP
ajfa-2787	336	4	the	the	DET
ajfa-2787	336	5	audit	audit	NOUN
ajfa-2787	336	6	quality	quality	NOUN
ajfa-2787	336	7	and	and	CCONJ
ajfa-2787	336	8	auditor	auditor	NOUN
ajfa-2787	336	9	switches	switch	NOUN
ajfa-2787	336	10	:	:	PUNCT
ajfa-2787	336	11	evidence	evidence	NOUN
ajfa-2787	336	12	from	from	ADP
ajfa-2787	336	13	china	china	PROPN
ajfa-2787	336	14	.	.	PUNCT
ajfa-2787	337	1	journal	journal	PROPN
ajfa-2787	337	2	of	of	ADP
ajfa-2787	337	3	international	international	ADJ
ajfa-2787	337	4	financial	financial	ADJ
ajfa-2787	337	5	management	management	NOUN
ajfa-2787	337	6	and	and	CCONJ
ajfa-2787	337	7	accounting	accounting	NOUN
ajfa-2787	337	8	,	,	PUNCT
ajfa-2787	337	9	20(1	20(1	NUM
ajfa-2787	337	10	)	)	PUNCT
ajfa-2787	337	11	,	,	PUNCT
ajfa-2787	337	12	35	35	NUM
ajfa-2787	337	13	-	-	SYM
ajfa-2787	337	14	78	78	NUM
ajfa-2787	337	15	.	.	PUNCT
ajfa-2787	338	1	http://dx.doi.org/10.1111/j.1467-646x.2009.01026.x	http://dx.doi.org/10.1111/j.1467-646x.2009.01026.x	PROPN
ajfa-2787	338	2	martinez	martinez	PROPN
ajfa-2787	338	3	.	.	PUNCT
ajfa-2787	339	1	m.c.p	m.c.p	PROPN
ajfa-2787	339	2	.	.	PROPN
ajfa-2787	339	3	,	,	PUNCT
ajfa-2787	339	4	a.v	a.v	PROPN
ajfa-2787	339	5	.	.	PROPN
ajfa-2787	339	6	martinez	martinez	PROPN
ajfa-2787	339	7	,	,	PUNCT
ajfa-2787	339	8	&	&	CCONJ
ajfa-2787	339	9	m.a.g	m.a.g	PROPN
ajfa-2787	339	10	.	.	PROPN
ajfa-2787	339	11	benau	benau	PROPN
ajfa-2787	339	12	.	.	PUNCT
ajfa-2787	340	1	(	(	PUNCT
ajfa-2787	340	2	2003	2003	NUM
ajfa-2787	340	3	)	)	PUNCT
ajfa-2787	340	4	.	.	PUNCT
ajfa-2787	341	1	reaction	reaction	NOUN
ajfa-2787	341	2	of	of	ADP
ajfa-2787	341	3	the	the	DET
ajfa-2787	341	4	spanish	spanish	ADJ
ajfa-2787	341	5	capital	capital	NOUN
ajfa-2787	341	6	market	market	NOUN
ajfa-2787	341	7	to	to	ADP
ajfa-2787	341	8	qualified	qualified	ADJ
ajfa-2787	341	9	audit	audit	NOUN
ajfa-2787	341	10	reports	report	NOUN
ajfa-2787	341	11	.	.	PUNCT
ajfa-2787	342	1	european	european	ADJ
ajfa-2787	342	2	accounting	accounting	PROPN
ajfa-2787	342	3	review	review	PROPN
ajfa-2787	342	4	,	,	PUNCT
ajfa-2787	342	5	13(4	13(4	NUM
ajfa-2787	342	6	)	)	PUNCT
ajfa-2787	342	7	,	,	PUNCT
ajfa-2787	342	8	689	689	NUM
ajfa-2787	342	9	-	-	SYM
ajfa-2787	342	10	711	711	NUM
ajfa-2787	342	11	.	.	PUNCT
ajfa-2787	343	1	http://dx.doi.org/10.1080/0963818042000216848	http://dx.doi.org/10.1080/0963818042000216848	PROPN
ajfa-2787	343	2	asian	asian	PROPN
ajfa-2787	343	3	journal	journal	PROPN
ajfa-2787	343	4	of	of	ADP
ajfa-2787	343	5	finance	finance	PROPN
ajfa-2787	343	6	&	&	CCONJ
ajfa-2787	343	7	accounting	accounting	PROPN
ajfa-2787	343	8	issn	issn	PROPN
ajfa-2787	343	9	1946	1946	NUM
ajfa-2787	343	10	-	-	PUNCT
ajfa-2787	343	11	052x	052x	NOUN
ajfa-2787	343	12	2013	2013	NUM
ajfa-2787	343	13	,	,	PUNCT
ajfa-2787	343	14	vol	vol	NOUN
ajfa-2787	343	15	.	.	PROPN
ajfa-2787	343	16	5	5	NUM
ajfa-2787	343	17	,	,	PUNCT
ajfa-2787	343	18	no	no	INTJ
ajfa-2787	343	19	.	.	NOUN
ajfa-2787	343	20	1	1	NUM
ajfa-2787	343	21	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-2787	343	22	103	103	NUM
ajfa-2787	343	23	nobes	nobe	NOUN
ajfa-2787	343	24	,	,	PUNCT
ajfa-2787	343	25	c.w	c.w	PROPN
ajfa-2787	343	26	.	.	PROPN
ajfa-2787	343	27	(	(	PUNCT
ajfa-2787	343	28	1983	1983	NUM
ajfa-2787	343	29	)	)	PUNCT
ajfa-2787	343	30	.	.	PUNCT
ajfa-2787	344	1	a	a	DET
ajfa-2787	344	2	judgmental	judgmental	ADJ
ajfa-2787	344	3	international	international	ADJ
ajfa-2787	344	4	classification	classification	NOUN
ajfa-2787	344	5	of	of	ADP
ajfa-2787	344	6	financial	financial	ADJ
ajfa-2787	344	7	reporting	reporting	NOUN
ajfa-2787	344	8	practices	practice	NOUN
ajfa-2787	344	9	.	.	PUNCT
ajfa-2787	345	1	journal	journal	NOUN
ajfa-2787	345	2	of	of	ADP
ajfa-2787	345	3	business	business	NOUN
ajfa-2787	345	4	finance	finance	NOUN
ajfa-2787	345	5	and	and	CCONJ
ajfa-2787	345	6	accounting	accounting	NOUN
ajfa-2787	345	7	,	,	PUNCT
ajfa-2787	345	8	10(1	10(1	NUM
ajfa-2787	345	9	)	)	PUNCT
ajfa-2787	345	10	,	,	PUNCT
ajfa-2787	345	11	1	1	NUM
ajfa-2787	345	12	-	-	SYM
ajfa-2787	345	13	19	19	NUM
ajfa-2787	345	14	.	.	PUNCT
ajfa-2787	345	15	http://dx.doi.org/10.1111/j.1468-5957.1983.tb00409.x	http://dx.doi.org/10.1111/j.1468-5957.1983.tb00409.x	PROPN
ajfa-2787	345	16	ohlson	ohlson	PROPN
ajfa-2787	345	17	,	,	PUNCT
ajfa-2787	345	18	j.	j.	PROPN
ajfa-2787	345	19	a.	a.	PROPN
ajfa-2787	345	20	(	(	PUNCT
ajfa-2787	345	21	1995	1995	NUM
ajfa-2787	345	22	)	)	PUNCT
ajfa-2787	345	23	.	.	PUNCT
ajfa-2787	346	1	earnings	earning	NOUN
ajfa-2787	346	2	,	,	PUNCT
ajfa-2787	346	3	equity	equity	NOUN
ajfa-2787	346	4	book	book	NOUN
ajfa-2787	346	5	values	value	NOUN
ajfa-2787	346	6	,	,	PUNCT
ajfa-2787	346	7	and	and	CCONJ
ajfa-2787	346	8	dividends	dividend	NOUN
ajfa-2787	346	9	in	in	ADP
ajfa-2787	346	10	equity	equity	NOUN
ajfa-2787	346	11	valuation	valuation	NOUN
ajfa-2787	346	12	.	.	PUNCT
ajfa-2787	347	1	contemporary	contemporary	ADJ
ajfa-2787	347	2	accounting	accounting	NOUN
ajfa-2787	347	3	research	research	NOUN
ajfa-2787	347	4	,	,	PUNCT
ajfa-2787	347	5	11	11	NUM
ajfa-2787	347	6	,	,	PUNCT
ajfa-2787	347	7	66	66	NUM
ajfa-2787	347	8	-	-	SYM
ajfa-2787	347	9	687	687	NUM
ajfa-2787	347	10	.	.	PUNCT
ajfa-2787	348	1	http://dx.doi.org/10.1111/j.1911-3846.1995.tb00461.x	http://dx.doi.org/10.1111/j.1911-3846.1995.tb00461.x	PROPN
ajfa-2787	348	2	pourheydari	pourheydari	PROPN
ajfa-2787	348	3	,	,	PUNCT
ajfa-2787	348	4	o.	o.	PROPN
ajfa-2787	348	5	,	,	PUNCT
ajfa-2787	348	6	&	&	CCONJ
ajfa-2787	348	7	s.	s.	PROPN
ajfa-2787	348	8	ali	ali	PROPN
ajfa-2787	348	9	ahmadi	ahmadi	PROPN
ajfa-2787	348	10	.	.	PUNCT
ajfa-2787	349	1	(	(	PUNCT
ajfa-2787	349	2	2008	2008	NUM
ajfa-2787	349	3	)	)	PUNCT
ajfa-2787	349	4	.	.	PUNCT
ajfa-2787	350	1	accruals	accrual	NOUN
ajfa-2787	350	2	and	and	CCONJ
ajfa-2787	350	3	cash	cash	NOUN
ajfa-2787	350	4	flows	flow	NOUN
ajfa-2787	350	5	in	in	ADP
ajfa-2787	350	6	equity	equity	NOUN
ajfa-2787	350	7	valuation	valuation	NOUN
ajfa-2787	350	8	:	:	PUNCT
ajfa-2787	350	9	iranian	iranian	ADJ
ajfa-2787	350	10	case	case	NOUN
ajfa-2787	350	11	.	.	PUNCT
ajfa-2787	351	1	middle	middle	ADJ
ajfa-2787	351	2	eastern	eastern	ADJ
ajfa-2787	351	3	finance	finance	NOUN
ajfa-2787	351	4	and	and	CCONJ
ajfa-2787	351	5	economics	economic	NOUN
ajfa-2787	351	6	,	,	PUNCT
ajfa-2787	351	7	2	2	NUM
ajfa-2787	351	8	,	,	PUNCT
ajfa-2787	351	9	5	5	NUM
ajfa-2787	351	10	-	-	SYM
ajfa-2787	351	11	15	15	NUM
ajfa-2787	351	12	.	.	PUNCT
ajfa-2787	352	1	titman	titman	PROPN
ajfa-2787	352	2	,	,	PUNCT
ajfa-2787	352	3	s.	s.	PROPN
ajfa-2787	352	4	,	,	PUNCT
ajfa-2787	352	5	&	&	CCONJ
ajfa-2787	352	6	trueman	trueman	PROPN
ajfa-2787	352	7	,	,	PUNCT
ajfa-2787	352	8	b.	b.	PROPN
ajfa-2787	352	9	(	(	PUNCT
ajfa-2787	352	10	1986	1986	NUM
ajfa-2787	352	11	)	)	PUNCT
ajfa-2787	352	12	.	.	PUNCT
ajfa-2787	353	1	information	information	NOUN
ajfa-2787	353	2	quality	quality	NOUN
ajfa-2787	353	3	and	and	CCONJ
ajfa-2787	353	4	the	the	DET
ajfa-2787	353	5	valuation	valuation	NOUN
ajfa-2787	353	6	of	of	ADP
ajfa-2787	353	7	new	new	ADJ
ajfa-2787	353	8	issues	issue	NOUN
ajfa-2787	353	9	,	,	PUNCT
ajfa-2787	353	10	journal	journal	NOUN
ajfa-2787	353	11	of	of	ADP
ajfa-2787	353	12	accounting	accounting	NOUN
ajfa-2787	353	13	and	and	CCONJ
ajfa-2787	353	14	economics	economic	NOUN
ajfa-2787	353	15	,	,	PUNCT
ajfa-2787	353	16	8	8	NUM
ajfa-2787	353	17	,	,	PUNCT
ajfa-2787	353	18	159	159	NUM
ajfa-2787	353	19	-	-	SYM
ajfa-2787	353	20	72	72	NUM
ajfa-2787	353	21	.	.	PUNCT
ajfa-2787	354	1	http://dx.doi.org/10.1016/0165-4101(86)90016-9	http://dx.doi.org/10.1016/0165-4101(86)90016-9	PROPN
ajfa-2787	354	2	watkins	watkins	PROPN
ajfa-2787	354	3	,	,	PUNCT
ajfa-2787	354	4	a.l	a.l	PROPN
ajfa-2787	354	5	.	.	PROPN
ajfa-2787	354	6	,	,	PUNCT
ajfa-2787	354	7	w.	w.	PROPN
ajfa-2787	354	8	hillison	hillison	PROPN
ajfa-2787	354	9	,	,	PUNCT
ajfa-2787	354	10	&	&	CCONJ
ajfa-2787	354	11	s.e	s.e	PROPN
ajfa-2787	354	12	.	.	PROPN
ajfa-2787	354	13	morecroft	morecroft	PROPN
ajfa-2787	354	14	.	.	PUNCT
ajfa-2787	355	1	(	(	PUNCT
ajfa-2787	355	2	2004	2004	NUM
ajfa-2787	355	3	)	)	PUNCT
ajfa-2787	355	4	.	.	PUNCT
ajfa-2787	356	1	audit	audit	NOUN
ajfa-2787	356	2	quality	quality	NOUN
ajfa-2787	356	3	:	:	PUNCT
ajfa-2787	356	4	a	a	DET
ajfa-2787	356	5	synthesis	synthesis	NOUN
ajfa-2787	356	6	of	of	ADP
ajfa-2787	356	7	theory	theory	NOUN
ajfa-2787	356	8	and	and	CCONJ
ajfa-2787	356	9	empirical	empirical	ADJ
ajfa-2787	356	10	evidence	evidence	NOUN
ajfa-2787	356	11	.	.	PUNCT
ajfa-2787	357	1	journal	journal	NOUN
ajfa-2787	357	2	of	of	ADP
ajfa-2787	357	3	accounting	accounting	NOUN
ajfa-2787	357	4	literature	literature	NOUN
ajfa-2787	357	5	,	,	PUNCT
ajfa-2787	357	6	23	23	NUM
ajfa-2787	357	7	,	,	PUNCT
ajfa-2787	357	8	153	153	NUM
ajfa-2787	357	9	-	-	SYM
ajfa-2787	357	10	193	193	NUM
ajfa-2787	357	11	.	.	PUNCT